id	sid	tid	token	lemma	pos
hassl-2959	1	1	139	139	NUM
hassl-2959	1	2	©	©	PROPN
hassl-2959	1	3	2022	2022	NUM
hassl-2959	1	4	conscientia	conscientia	PROPN
hassl-2959	1	5	beam	beam	PROPN
hassl-2959	1	6	.	.	PUNCT
hassl-2959	2	1	all	all	DET
hassl-2959	2	2	rights	right	NOUN
hassl-2959	2	3	reserved	reserve	VERB
hassl-2959	2	4	.	.	PUNCT
hassl-2959	3	1	risk	risk	NOUN
hassl-2959	3	2	management	management	NOUN
hassl-2959	3	3	disclosure	disclosure	NOUN
hassl-2959	3	4	and	and	CCONJ
hassl-2959	3	5	their	their	PRON
hassl-2959	3	6	effect	effect	NOUN
hassl-2959	3	7	on	on	ADP
hassl-2959	3	8	banking	banking	NOUN
hassl-2959	3	9	firms	firm	NOUN
hassl-2959	3	10	value	value	VERB
hassl-2959	3	11	in	in	ADP
hassl-2959	3	12	indonesia	indonesia	PROPN
hassl-2959	3	13	isti	isti	PROPN
hassl-2959	3	14	rahayu1	rahayu1	PROPN
hassl-2959	3	15	+	+	PROPN
hassl-2959	3	16	dira	dira	PROPN
hassl-2959	3	17	sartika	sartika	PROPN
hassl-2959	3	18	ardi2	ardi2	X
hassl-2959	4	1	rizki	rizki	NOUN
hassl-2959	4	2	hamdani3	hamdani3	NOUN
hassl-2959	4	3	1,2,3department	1,2,3department	NUM
hassl-2959	4	4	of	of	ADP
hassl-2959	4	5	accounting	accounting	NOUN
hassl-2959	4	6	,	,	PUNCT
hassl-2959	4	7	universitas	universita	NOUN
hassl-2959	4	8	islam	islam	PROPN
hassl-2959	4	9	indonesia	indonesia	PROPN
hassl-2959	4	10	,	,	PUNCT
hassl-2959	4	11	indonesia	indonesia	PROPN
hassl-2959	4	12	.	.	PUNCT
hassl-2959	5	1	1email	1email	NUM
hassl-2959	5	2	:	:	PUNCT
hassl-2959	5	3	isti_rahayu@uii.ac.id	isti_rahayu@uii.ac.id	NOUN
hassl-2959	5	4	tel	tel	PROPN
hassl-2959	5	5	:	:	PUNCT
hassl-2959	5	6	+628164264404	+628164264404	NOUN
hassl-2959	5	7	2email	2email	NUM
hassl-2959	5	8	:	:	PUNCT
hassl-2959	5	9	dirasartika@gmail.com	dirasartika@gmail.com	X
hassl-2959	6	1	tel	tel	NOUN
hassl-2959	6	2	:	:	PUNCT
hassl-2959	6	3	+6282167690557	+6282167690557	NUM
hassl-2959	7	1	3email	3email	NUM
hassl-2959	7	2	:	:	PUNCT
hassl-2959	7	3	rizki.hamdani@uii.ac.id	rizki.hamdani@uii.ac.id	PROPN
hassl-2959	7	4	tel	tel	PROPN
hassl-2959	7	5	:	:	PUNCT
hassl-2959	7	6	+6285275875524	+6285275875524	X
hassl-2959	8	1	(	(	PUNCT
hassl-2959	8	2	+	+	NUM
hassl-2959	8	3	corresponding	correspond	VERB
hassl-2959	8	4	author	author	NOUN
hassl-2959	8	5	)	)	PUNCT
hassl-2959	8	6	abstract	abstract	ADJ
hassl-2959	8	7	article	article	NOUN
hassl-2959	8	8	history	history	NOUN
hassl-2959	8	9	received	receive	VERB
hassl-2959	8	10	:	:	PUNCT
hassl-2959	8	11	31	31	NUM
hassl-2959	8	12	january	january	PROPN
hassl-2959	8	13	2022	2022	NUM
hassl-2959	8	14	revised	revise	VERB
hassl-2959	8	15	:	:	PUNCT
hassl-2959	8	16	16	16	NUM
hassl-2959	8	17	march	march	NOUN
hassl-2959	8	18	2022	2022	NUM
hassl-2959	8	19	accepted	accept	VERB
hassl-2959	8	20	:	:	PUNCT
hassl-2959	8	21	4	4	NUM
hassl-2959	8	22	april	april	PROPN
hassl-2959	8	23	2022	2022	NUM
hassl-2959	8	24	published	publish	VERB
hassl-2959	8	25	:	:	PUNCT
hassl-2959	8	26	11	11	NUM
hassl-2959	8	27	april	april	PROPN
hassl-2959	8	28	2022	2022	NUM
hassl-2959	8	29	keywords	keyword	NOUN
hassl-2959	8	30	audit	audit	NOUN
hassl-2959	8	31	committee	committee	NOUN
hassl-2959	8	32	banking	banking	NOUN
hassl-2959	8	33	firms	firm	NOUN
hassl-2959	8	34	firm	firm	ADJ
hassl-2959	8	35	value	value	NOUN
hassl-2959	8	36	firm	firm	ADJ
hassl-2959	8	37	size	size	NOUN
hassl-2959	8	38	risk	risk	NOUN
hassl-2959	8	39	committee	committee	NOUN
hassl-2959	8	40	risk	risk	NOUN
hassl-2959	8	41	management	management	NOUN
hassl-2959	8	42	disclosure	disclosure	NOUN
hassl-2959	8	43	.	.	PUNCT
hassl-2959	9	1	risk	risk	NOUN
hassl-2959	9	2	management	management	NOUN
hassl-2959	9	3	is	be	AUX
hassl-2959	9	4	the	the	DET
hassl-2959	9	5	effort	effort	NOUN
hassl-2959	9	6	done	do	VERB
hassl-2959	9	7	to	to	PART
hassl-2959	9	8	minimize	minimize	VERB
hassl-2959	9	9	the	the	DET
hassl-2959	9	10	possible	possible	ADJ
hassl-2959	9	11	risks	risk	NOUN
hassl-2959	9	12	that	that	PRON
hassl-2959	9	13	might	might	AUX
hassl-2959	9	14	occur	occur	VERB
hassl-2959	9	15	in	in	ADP
hassl-2959	9	16	future	future	NOUN
hassl-2959	9	17	.	.	PUNCT
hassl-2959	10	1	this	this	DET
hassl-2959	10	2	study	study	NOUN
hassl-2959	10	3	aimed	aim	VERB
hassl-2959	10	4	to	to	PART
hassl-2959	10	5	examine	examine	VERB
hassl-2959	10	6	the	the	DET
hassl-2959	10	7	influence	influence	NOUN
hassl-2959	10	8	of	of	ADP
hassl-2959	10	9	firm	firm	ADJ
hassl-2959	10	10	size	size	NOUN
hassl-2959	10	11	,	,	PUNCT
hassl-2959	10	12	audit	audit	NOUN
hassl-2959	10	13	committee	committee	NOUN
hassl-2959	10	14	,	,	PUNCT
hassl-2959	10	15	and	and	CCONJ
hassl-2959	10	16	risk	risk	NOUN
hassl-2959	10	17	committee	committee	NOUN
hassl-2959	10	18	on	on	ADP
hassl-2959	10	19	risk	risk	NOUN
hassl-2959	10	20	management	management	NOUN
hassl-2959	10	21	disclosure	disclosure	NOUN
hassl-2959	10	22	and	and	CCONJ
hassl-2959	10	23	to	to	PART
hassl-2959	10	24	examine	examine	VERB
hassl-2959	10	25	the	the	DET
hassl-2959	10	26	influence	influence	NOUN
hassl-2959	10	27	of	of	ADP
hassl-2959	10	28	firm	firm	ADJ
hassl-2959	10	29	size	size	NOUN
hassl-2959	10	30	,	,	PUNCT
hassl-2959	10	31	audit	audit	NOUN
hassl-2959	10	32	committee	committee	NOUN
hassl-2959	10	33	,	,	PUNCT
hassl-2959	10	34	risk	risk	NOUN
hassl-2959	10	35	committee	committee	NOUN
hassl-2959	10	36	,	,	PUNCT
hassl-2959	10	37	and	and	CCONJ
hassl-2959	10	38	risk	risk	NOUN
hassl-2959	10	39	management	management	NOUN
hassl-2959	10	40	disclosure	disclosure	NOUN
hassl-2959	10	41	on	on	ADP
hassl-2959	10	42	firm	firm	ADJ
hassl-2959	10	43	banking	banking	NOUN
hassl-2959	10	44	value	value	NOUN
hassl-2959	10	45	.	.	PUNCT
hassl-2959	11	1	the	the	DET
hassl-2959	11	2	research	research	NOUN
hassl-2959	11	3	sample	sample	NOUN
hassl-2959	11	4	comprised	comprise	VERB
hassl-2959	11	5	40	40	NUM
hassl-2959	11	6	banking	banking	NOUN
hassl-2959	11	7	firms	firm	NOUN
hassl-2959	11	8	listed	list	VERB
hassl-2959	11	9	on	on	ADP
hassl-2959	11	10	the	the	DET
hassl-2959	11	11	indonesia	indonesia	PROPN
hassl-2959	11	12	stock	stock	PROPN
hassl-2959	11	13	exchange	exchange	PROPN
hassl-2959	11	14	(	(	PUNCT
hassl-2959	11	15	idx	idx	PROPN
hassl-2959	11	16	)	)	PUNCT
hassl-2959	11	17	during	during	ADP
hassl-2959	11	18	2016	2016	NUM
hassl-2959	11	19	to	to	ADP
hassl-2959	11	20	2018	2018	NUM
hassl-2959	11	21	.	.	PUNCT
hassl-2959	12	1	the	the	DET
hassl-2959	12	2	hypothesis	hypothesis	NOUN
hassl-2959	12	3	testing	testing	NOUN
hassl-2959	12	4	was	be	AUX
hassl-2959	12	5	done	do	VERB
hassl-2959	12	6	by	by	ADP
hassl-2959	12	7	using	use	VERB
hassl-2959	12	8	a	a	DET
hassl-2959	12	9	regression	regression	NOUN
hassl-2959	12	10	data	datum	NOUN
hassl-2959	12	11	panel	panel	NOUN
hassl-2959	12	12	.	.	PUNCT
hassl-2959	13	1	the	the	DET
hassl-2959	13	2	results	result	NOUN
hassl-2959	13	3	revealed	reveal	VERB
hassl-2959	13	4	that	that	SCONJ
hassl-2959	13	5	the	the	DET
hassl-2959	13	6	firm	firm	ADJ
hassl-2959	13	7	size	size	NOUN
hassl-2959	13	8	and	and	CCONJ
hassl-2959	13	9	risk	risk	NOUN
hassl-2959	13	10	committee	committee	NOUN
hassl-2959	13	11	had	have	VERB
hassl-2959	13	12	a	a	DET
hassl-2959	13	13	positive	positive	ADJ
hassl-2959	13	14	influence	influence	NOUN
hassl-2959	13	15	on	on	ADP
hassl-2959	13	16	the	the	DET
hassl-2959	13	17	disclosure	disclosure	NOUN
hassl-2959	13	18	of	of	ADP
hassl-2959	13	19	risk	risk	NOUN
hassl-2959	13	20	management	management	NOUN
hassl-2959	13	21	,	,	PUNCT
hassl-2959	13	22	and	and	CCONJ
hassl-2959	13	23	audit	audit	NOUN
hassl-2959	13	24	committee	committee	NOUN
hassl-2959	13	25	did	do	AUX
hassl-2959	13	26	not	not	PART
hassl-2959	13	27	have	have	VERB
hassl-2959	13	28	a	a	DET
hassl-2959	13	29	positive	positive	ADJ
hassl-2959	13	30	influence	influence	NOUN
hassl-2959	13	31	on	on	ADP
hassl-2959	13	32	the	the	DET
hassl-2959	13	33	disclosure	disclosure	NOUN
hassl-2959	13	34	of	of	ADP
hassl-2959	13	35	risk	risk	NOUN
hassl-2959	13	36	management	management	NOUN
hassl-2959	13	37	.	.	PUNCT
hassl-2959	14	1	this	this	DET
hassl-2959	14	2	study	study	NOUN
hassl-2959	14	3	also	also	ADV
hassl-2959	14	4	proved	prove	VERB
hassl-2959	14	5	the	the	DET
hassl-2959	14	6	positive	positive	ADJ
hassl-2959	14	7	influence	influence	NOUN
hassl-2959	14	8	of	of	ADP
hassl-2959	14	9	firm	firm	ADJ
hassl-2959	14	10	size	size	NOUN
hassl-2959	14	11	,	,	PUNCT
hassl-2959	14	12	audit	audit	NOUN
hassl-2959	14	13	committee	committee	NOUN
hassl-2959	14	14	,	,	PUNCT
hassl-2959	14	15	and	and	CCONJ
hassl-2959	14	16	risk	risk	NOUN
hassl-2959	14	17	committee	committee	NOUN
hassl-2959	14	18	on	on	ADP
hassl-2959	14	19	firm	firm	ADJ
hassl-2959	14	20	banking	banking	NOUN
hassl-2959	14	21	value	value	NOUN
hassl-2959	14	22	through	through	ADP
hassl-2959	14	23	risk	risk	NOUN
hassl-2959	14	24	management	management	NOUN
hassl-2959	14	25	disclosure	disclosure	NOUN
hassl-2959	14	26	.	.	PUNCT
hassl-2959	15	1	the	the	DET
hassl-2959	15	2	limitation	limitation	NOUN
hassl-2959	15	3	of	of	ADP
hassl-2959	15	4	this	this	DET
hassl-2959	15	5	study	study	NOUN
hassl-2959	15	6	was	be	AUX
hassl-2959	15	7	the	the	DET
hassl-2959	15	8	measurement	measurement	NOUN
hassl-2959	15	9	of	of	ADP
hassl-2959	15	10	the	the	DET
hassl-2959	15	11	risk	risk	NOUN
hassl-2959	15	12	management	management	NOUN
hassl-2959	15	13	disclosure	disclosure	NOUN
hassl-2959	15	14	index	index	NOUN
hassl-2959	15	15	which	which	PRON
hassl-2959	15	16	contained	contain	VERB
hassl-2959	15	17	an	an	DET
hassl-2959	15	18	element	element	NOUN
hassl-2959	15	19	of	of	ADP
hassl-2959	15	20	subjectivity	subjectivity	NOUN
hassl-2959	15	21	in	in	ADP
hassl-2959	15	22	understanding	understand	VERB
hassl-2959	15	23	the	the	DET
hassl-2959	15	24	index	index	NOUN
hassl-2959	15	25	,	,	PUNCT
hassl-2959	15	26	so	so	SCONJ
hassl-2959	15	27	it	it	PRON
hassl-2959	15	28	had	have	VERB
hassl-2959	15	29	the	the	DET
hassl-2959	15	30	opportunity	opportunity	NOUN
hassl-2959	15	31	to	to	PART
hassl-2959	15	32	give	give	VERB
hassl-2959	15	33	different	different	ADJ
hassl-2959	15	34	perceptions	perception	NOUN
hassl-2959	15	35	if	if	SCONJ
hassl-2959	15	36	research	research	NOUN
hassl-2959	15	37	is	be	AUX
hassl-2959	15	38	carried	carry	VERB
hassl-2959	15	39	out	out	ADP
hassl-2959	15	40	in	in	ADP
hassl-2959	15	41	the	the	DET
hassl-2959	15	42	future	future	NOUN
hassl-2959	15	43	.	.	PUNCT
hassl-2959	16	1	the	the	DET
hassl-2959	16	2	implication	implication	NOUN
hassl-2959	16	3	of	of	ADP
hassl-2959	16	4	this	this	DET
hassl-2959	16	5	study	study	NOUN
hassl-2959	16	6	requires	require	VERB
hassl-2959	16	7	to	to	PART
hassl-2959	16	8	consider	consider	VERB
hassl-2959	16	9	the	the	DET
hassl-2959	16	10	size	size	NOUN
hassl-2959	16	11	of	of	ADP
hassl-2959	16	12	the	the	DET
hassl-2959	16	13	company	company	NOUN
hassl-2959	16	14	and	and	CCONJ
hassl-2959	16	15	that	that	PRON
hassl-2959	16	16	of	of	ADP
hassl-2959	16	17	the	the	DET
hassl-2959	16	18	risk	risk	NOUN
hassl-2959	16	19	committee	committee	NOUN
hassl-2959	16	20	,	,	PUNCT
hassl-2959	16	21	so	so	SCONJ
hassl-2959	16	22	that	that	SCONJ
hassl-2959	16	23	it	it	PRON
hassl-2959	16	24	will	will	AUX
hassl-2959	16	25	minimize	minimize	VERB
hassl-2959	16	26	risk	risk	NOUN
hassl-2959	16	27	for	for	ADP
hassl-2959	16	28	investors	investor	NOUN
hassl-2959	16	29	in	in	ADP
hassl-2959	16	30	future	future	NOUN
hassl-2959	16	31	.	.	PUNCT
hassl-2959	17	1	contribution	contribution	NOUN
hassl-2959	17	2	/	/	SYM
hassl-2959	17	3	originality	originality	NOUN
hassl-2959	17	4	:	:	PUNCT
hassl-2959	17	5	this	this	DET
hassl-2959	17	6	study	study	NOUN
hassl-2959	17	7	investigates	investigate	VERB
hassl-2959	17	8	the	the	DET
hassl-2959	17	9	measurement	measurement	NOUN
hassl-2959	17	10	of	of	ADP
hassl-2959	17	11	the	the	DET
hassl-2959	17	12	risk	risk	NOUN
hassl-2959	17	13	management	management	NOUN
hassl-2959	17	14	disclosure	disclosure	NOUN
hassl-2959	17	15	index	index	NOUN
hassl-2959	17	16	on	on	ADP
hassl-2959	17	17	the	the	DET
hassl-2959	17	18	indonesia	indonesia	PROPN
hassl-2959	17	19	stock	stock	PROPN
hassl-2959	17	20	exchange	exchange	PROPN
hassl-2959	17	21	(	(	PUNCT
hassl-2959	17	22	idx	idx	PROPN
hassl-2959	17	23	)	)	PUNCT
hassl-2959	17	24	based	base	VERB
hassl-2959	17	25	on	on	ADP
hassl-2959	17	26	agency	agency	NOUN
hassl-2959	17	27	and	and	CCONJ
hassl-2959	17	28	stakeholder	stakeholder	NOUN
hassl-2959	17	29	theory	theory	NOUN
hassl-2959	17	30	.	.	PUNCT
hassl-2959	18	1	the	the	DET
hassl-2959	18	2	paper	paper	NOUN
hassl-2959	18	3	's	's	PART
hassl-2959	18	4	primary	primary	ADJ
hassl-2959	18	5	contribution	contribution	NOUN
hassl-2959	18	6	is	be	AUX
hassl-2959	18	7	the	the	DET
hassl-2959	18	8	finding	finding	NOUN
hassl-2959	18	9	that	that	SCONJ
hassl-2959	18	10	large	large	ADJ
hassl-2959	18	11	banks	bank	NOUN
hassl-2959	18	12	disclose	disclose	VERB
hassl-2959	18	13	risk	risk	NOUN
hassl-2959	18	14	management	management	NOUN
hassl-2959	18	15	more	more	ADV
hassl-2959	18	16	broadly	broadly	ADV
hassl-2959	18	17	to	to	PART
hassl-2959	18	18	minimize	minimize	VERB
hassl-2959	18	19	information	information	NOUN
hassl-2959	18	20	asymmetry	asymmetry	NOUN
hassl-2959	18	21	between	between	ADP
hassl-2959	18	22	management	management	NOUN
hassl-2959	18	23	and	and	CCONJ
hassl-2959	18	24	stakeholders	stakeholder	NOUN
hassl-2959	18	25	.	.	PUNCT
hassl-2959	19	1	in	in	ADP
hassl-2959	19	2	addition	addition	NOUN
hassl-2959	19	3	,	,	PUNCT
hassl-2959	19	4	the	the	DET
hassl-2959	19	5	existence	existence	NOUN
hassl-2959	19	6	of	of	ADP
hassl-2959	19	7	a	a	DET
hassl-2959	19	8	risk	risk	NOUN
hassl-2959	19	9	committee	committee	NOUN
hassl-2959	19	10	also	also	ADV
hassl-2959	19	11	encourages	encourage	VERB
hassl-2959	19	12	more	more	ADJ
hassl-2959	19	13	disclosure	disclosure	NOUN
hassl-2959	19	14	of	of	ADP
hassl-2959	19	15	risk	risk	NOUN
hassl-2959	19	16	management	management	NOUN
hassl-2959	19	17	so	so	SCONJ
hassl-2959	19	18	that	that	SCONJ
hassl-2959	19	19	it	it	PRON
hassl-2959	19	20	will	will	AUX
hassl-2959	19	21	minimize	minimize	VERB
hassl-2959	19	22	risk	risk	NOUN
hassl-2959	19	23	for	for	ADP
hassl-2959	19	24	investors	investor	NOUN
hassl-2959	19	25	.	.	PUNCT
hassl-2959	20	1	1	1	X
hassl-2959	20	2	.	.	X
hassl-2959	20	3	introduction	introduction	NOUN
hassl-2959	20	4	the	the	DET
hassl-2959	20	5	regulation	regulation	NOUN
hassl-2959	20	6	of	of	ADP
hassl-2959	20	7	the	the	DET
hassl-2959	20	8	finance	finance	NOUN
hassl-2959	20	9	services	service	NOUN
hassl-2959	20	10	authority	authority	PROPN
hassl-2959	20	11	no	no	INTJ
hassl-2959	20	12	.	.	NOUN
hassl-2959	20	13	18	18	NUM
hassl-2959	20	14	/	/	SYM
hassl-2959	20	15	pojk.03/2016	pojk.03/2016	PROPN
hassl-2959	20	16	article	article	NOUN
hassl-2959	20	17	30	30	NUM
hassl-2959	20	18	on	on	ADP
hassl-2959	20	19	the	the	DET
hassl-2959	20	20	application	application	NOUN
hassl-2959	20	21	of	of	ADP
hassl-2959	20	22	risk	risk	NOUN
hassl-2959	20	23	management	management	NOUN
hassl-2959	20	24	for	for	ADP
hassl-2959	20	25	commercial	commercial	ADJ
hassl-2959	20	26	banks	bank	NOUN
hassl-2959	20	27	,	,	PUNCT
hassl-2959	20	28	states	state	VERB
hassl-2959	20	29	that	that	SCONJ
hassl-2959	20	30	banks	bank	NOUN
hassl-2959	20	31	are	be	AUX
hassl-2959	20	32	required	require	VERB
hassl-2959	20	33	to	to	PART
hassl-2959	20	34	disclose	disclose	VERB
hassl-2959	20	35	risk	risk	NOUN
hassl-2959	20	36	management	management	NOUN
hassl-2959	20	37	in	in	ADP
hassl-2959	20	38	their	their	PRON
hassl-2959	20	39	annual	annual	ADJ
hassl-2959	20	40	published	publish	VERB
hassl-2959	20	41	reports	report	NOUN
hassl-2959	20	42	with	with	ADP
hassl-2959	20	43	minimum	minimum	ADJ
hassl-2959	20	44	disclosures	disclosure	NOUN
hassl-2959	20	45	covering	cover	VERB
hassl-2959	20	46	the	the	DET
hassl-2959	20	47	performance	performance	NOUN
hassl-2959	20	48	of	of	ADP
hassl-2959	20	49	risk	risk	NOUN
hassl-2959	20	50	management	management	NOUN
hassl-2959	20	51	and	and	CCONJ
hassl-2959	20	52	the	the	DET
hassl-2959	20	53	direction	direction	NOUN
hassl-2959	20	54	of	of	ADP
hassl-2959	20	55	risk	risk	NOUN
hassl-2959	20	56	management	management	NOUN
hassl-2959	20	57	policies	policy	NOUN
hassl-2959	20	58	(	(	PUNCT
hassl-2959	20	59	financial	financial	ADJ
hassl-2959	20	60	services	service	NOUN
hassl-2959	20	61	authority	authority	NOUN
hassl-2959	20	62	/	/	SYM
hassl-2959	20	63	ojk	ojk	NOUN
hassl-2959	20	64	,	,	PUNCT
hassl-2959	20	65	2016	2016	NUM
hassl-2959	20	66	)	)	PUNCT
hassl-2959	20	67	.	.	PUNCT
hassl-2959	21	1	the	the	DET
hassl-2959	21	2	obligation	obligation	NOUN
hassl-2959	21	3	to	to	PART
hassl-2959	21	4	disclose	disclose	VERB
hassl-2959	21	5	risk	risk	NOUN
hassl-2959	21	6	management	management	NOUN
hassl-2959	21	7	in	in	ADP
hassl-2959	21	8	banking	banking	NOUN
hassl-2959	21	9	is	be	AUX
hassl-2959	21	10	closely	closely	ADV
hassl-2959	21	11	related	relate	VERB
hassl-2959	21	12	to	to	ADP
hassl-2959	21	13	the	the	DET
hassl-2959	21	14	nature	nature	NOUN
hassl-2959	21	15	of	of	ADP
hassl-2959	21	16	the	the	DET
hassl-2959	21	17	banking	banking	NOUN
hassl-2959	21	18	industry	industry	NOUN
hassl-2959	21	19	which	which	PRON
hassl-2959	21	20	is	be	AUX
hassl-2959	21	21	full	full	ADJ
hassl-2959	21	22	of	of	ADP
hassl-2959	21	23	activities	activity	NOUN
hassl-2959	21	24	that	that	PRON
hassl-2959	21	25	contain	contain	VERB
hassl-2959	21	26	risks	risk	NOUN
hassl-2959	21	27	,	,	PUNCT
hassl-2959	21	28	including	include	VERB
hassl-2959	21	29	advancing	advance	VERB
hassl-2959	21	30	funds	fund	NOUN
hassl-2959	21	31	to	to	ADP
hassl-2959	21	32	customers	customer	NOUN
hassl-2959	21	33	,	,	PUNCT
hassl-2959	21	34	collecting	collect	VERB
hassl-2959	21	35	funds	fund	NOUN
hassl-2959	21	36	from	from	ADP
hassl-2959	21	37	customers	customer	NOUN
hassl-2959	21	38	,	,	PUNCT
hassl-2959	21	39	selling	selling	NOUN
hassl-2959	21	40	,	,	PUNCT
hassl-2959	21	41	buying	buying	NOUN
hassl-2959	21	42	,	,	PUNCT
hassl-2959	21	43	and	and	CCONJ
hassl-2959	21	44	quarantining	quarantine	VERB
hassl-2959	21	45	the	the	DET
hassl-2959	21	46	risk	risk	NOUN
hassl-2959	21	47	itself	itself	PRON
hassl-2959	21	48	.	.	PUNCT
hassl-2959	22	1	a	a	DET
hassl-2959	22	2	survey	survey	NOUN
hassl-2959	22	3	conducted	conduct	VERB
hassl-2959	22	4	by	by	ADP
hassl-2959	22	5	center	center	NOUN
hassl-2959	22	6	for	for	ADP
hassl-2959	22	7	risk	risk	NOUN
hassl-2959	22	8	management	management	NOUN
hassl-2959	22	9	studies	study	NOUN
hassl-2959	22	10	(	(	PUNCT
hassl-2959	22	11	2018	2018	NUM
hassl-2959	22	12	)	)	PUNCT
hassl-2959	22	13	revealed	reveal	VERB
hassl-2959	22	14	that	that	SCONJ
hassl-2959	22	15	there	there	PRON
hassl-2959	22	16	are	be	VERB
hassl-2959	22	17	a	a	DET
hassl-2959	22	18	few	few	ADJ
hassl-2959	22	19	risks	risk	NOUN
hassl-2959	22	20	a	a	DET
hassl-2959	22	21	company	company	NOUN
hassl-2959	22	22	encounters	encounter	NOUN
hassl-2959	22	23	,	,	PUNCT
hassl-2959	22	24	one	one	NUM
hassl-2959	22	25	of	of	ADP
hassl-2959	22	26	which	which	PRON
hassl-2959	22	27	is	be	AUX
hassl-2959	22	28	the	the	DET
hassl-2959	22	29	risk	risk	NOUN
hassl-2959	22	30	of	of	ADP
hassl-2959	22	31	changing	change	VERB
hassl-2959	22	32	company	company	NOUN
hassl-2959	22	33	direction	direction	NOUN
hassl-2959	22	34	.	.	PUNCT
hassl-2959	23	1	therefore	therefore	ADV
hassl-2959	23	2	,	,	PUNCT
hassl-2959	23	3	humanities	humanity	NOUN
hassl-2959	23	4	and	and	CCONJ
hassl-2959	23	5	social	social	ADJ
hassl-2959	23	6	sciences	science	NOUN
hassl-2959	23	7	letters	letter	NOUN
hassl-2959	23	8	2022	2022	NUM
hassl-2959	23	9	vol	vol	NOUN
hassl-2959	23	10	.	.	PROPN
hassl-2959	24	1	10	10	NUM
hassl-2959	24	2	,	,	PUNCT
hassl-2959	24	3	no	no	INTJ
hassl-2959	24	4	.	.	NOUN
hassl-2959	24	5	2	2	NUM
hassl-2959	24	6	,	,	PUNCT
hassl-2959	24	7	pp	pp	ADJ
hassl-2959	24	8	.	.	PUNCT
hassl-2959	25	1	139	139	NUM
hassl-2959	25	2	-	-	SYM
hassl-2959	25	3	148	148	NUM
hassl-2959	25	4	.	.	PUNCT
hassl-2959	26	1	issn(e	issn(e	PROPN
hassl-2959	26	2	):	):	PUNCT
hassl-2959	26	3	2312	2312	NUM
hassl-2959	26	4	-	-	SYM
hassl-2959	26	5	4318	4318	NUM
hassl-2959	26	6	issn(p	issn(p	NUM
hassl-2959	26	7	):	):	PUNCT
hassl-2959	26	8	2312	2312	NUM
hassl-2959	26	9	-	-	SYM
hassl-2959	26	10	5659	5659	NUM
hassl-2959	26	11	doi	doi	NOUN
hassl-2959	26	12	:	:	PUNCT
hassl-2959	26	13	10.18488/73.v10i2.2959	10.18488/73.v10i2.2959	PROPN
hassl-2959	26	14	©	©	PROPN
hassl-2959	26	15	2022	2022	NUM
hassl-2959	26	16	conscientia	conscientia	PROPN
hassl-2959	26	17	beam	beam	PROPN
hassl-2959	26	18	.	.	PUNCT
hassl-2959	27	1	all	all	DET
hassl-2959	27	2	rights	right	NOUN
hassl-2959	27	3	reserved	reserve	VERB
hassl-2959	27	4	.	.	PUNCT
hassl-2959	28	1	https://orcid.org/0000-0002-5895-2560	https://orcid.org/0000-0002-5895-2560	INTJ
hassl-2959	28	2	https://orcid.org/0000-0002-4468-4470	https://orcid.org/0000-0002-4468-4470	ADP
hassl-2959	28	3	https://orcid.org/0000-0003-0708-0691	https://orcid.org/0000-0003-0708-0691	NOUN
hassl-2959	28	4	mailto:isti_rahayu@uii.ac.id	mailto:isti_rahayu@uii.ac.id	NOUN
hassl-2959	28	5	mailto:dirasartika@gmail.com	mailto:dirasartika@gmail.com	X
hassl-2959	29	1	mailto:rizki.hamdani@uii.ac.id	mailto:rizki.hamdani@uii.ac.id	PROPN
hassl-2959	29	2	https://www.doi.org/10.18488/73.v10i2.2959	https://www.doi.org/10.18488/73.v10i2.2959	PROPN
hassl-2959	29	3	humanities	humanity	NOUN
hassl-2959	29	4	and	and	CCONJ
hassl-2959	29	5	social	social	ADJ
hassl-2959	29	6	sciences	science	NOUN
hassl-2959	29	7	letters	letter	NOUN
hassl-2959	29	8	,	,	PUNCT
hassl-2959	29	9	2022	2022	NUM
hassl-2959	29	10	,	,	PUNCT
hassl-2959	29	11	10(2	10(2	NUM
hassl-2959	29	12	):	):	PUNCT
hassl-2959	29	13	139	139	NUM
hassl-2959	29	14	-	-	SYM
hassl-2959	29	15	148	148	NUM
hassl-2959	29	16	140	140	NUM
hassl-2959	29	17	©	©	PROPN
hassl-2959	29	18	2022	2022	NUM
hassl-2959	29	19	conscientia	conscientia	PROPN
hassl-2959	29	20	beam	beam	PROPN
hassl-2959	29	21	.	.	PUNCT
hassl-2959	30	1	all	all	DET
hassl-2959	30	2	rights	right	NOUN
hassl-2959	30	3	reserved	reserve	VERB
hassl-2959	30	4	.	.	PUNCT
hassl-2959	31	1	banks	bank	NOUN
hassl-2959	31	2	should	should	AUX
hassl-2959	31	3	be	be	AUX
hassl-2959	31	4	able	able	ADJ
hassl-2959	31	5	to	to	PART
hassl-2959	31	6	handle	handle	VERB
hassl-2959	31	7	risks	risk	NOUN
hassl-2959	31	8	by	by	ADP
hassl-2959	31	9	applying	apply	VERB
hassl-2959	31	10	risk	risk	NOUN
hassl-2959	31	11	management	management	NOUN
hassl-2959	31	12	.	.	PUNCT
hassl-2959	32	1	such	such	ADJ
hassl-2959	32	2	application	application	NOUN
hassl-2959	32	3	is	be	AUX
hassl-2959	32	4	not	not	PART
hassl-2959	32	5	merely	merely	ADV
hassl-2959	32	6	for	for	ADP
hassl-2959	32	7	the	the	DET
hassl-2959	32	8	management	management	NOUN
hassl-2959	32	9	’s	’s	PART
hassl-2959	32	10	interest	interest	NOUN
hassl-2959	32	11	,	,	PUNCT
hassl-2959	32	12	but	but	CCONJ
hassl-2959	32	13	also	also	ADV
hassl-2959	32	14	for	for	ADP
hassl-2959	32	15	customers	customer	NOUN
hassl-2959	32	16	related	relate	VERB
hassl-2959	32	17	to	to	ADP
hassl-2959	32	18	product	product	NOUN
hassl-2959	32	19	information	information	NOUN
hassl-2959	32	20	and	and	CCONJ
hassl-2959	32	21	the	the	DET
hassl-2959	32	22	banks	bank	NOUN
hassl-2959	32	23	’	’	PART
hassl-2959	32	24	activities	activity	NOUN
hassl-2959	32	25	.	.	PUNCT
hassl-2959	33	1	prior	prior	ADJ
hassl-2959	33	2	studies	study	NOUN
hassl-2959	33	3	have	have	AUX
hassl-2959	33	4	been	be	AUX
hassl-2959	33	5	found	find	VERB
hassl-2959	33	6	regarding	regard	VERB
hassl-2959	33	7	the	the	DET
hassl-2959	33	8	factors	factor	NOUN
hassl-2959	33	9	that	that	PRON
hassl-2959	33	10	influence	influence	VERB
hassl-2959	33	11	the	the	DET
hassl-2959	33	12	disclosure	disclosure	NOUN
hassl-2959	33	13	of	of	ADP
hassl-2959	33	14	risk	risk	NOUN
hassl-2959	33	15	management	management	NOUN
hassl-2959	33	16	.	.	PUNCT
hassl-2959	34	1	gunawan	gunawan	PROPN
hassl-2959	34	2	and	and	CCONJ
hassl-2959	34	3	zakiyah	zakiyah	PROPN
hassl-2959	34	4	(	(	PUNCT
hassl-2959	34	5	2017	2017	NUM
hassl-2959	34	6	)	)	PUNCT
hassl-2959	34	7	and	and	CCONJ
hassl-2959	34	8	elfeky	elfeky	NOUN
hassl-2959	34	9	(	(	PUNCT
hassl-2959	34	10	2017	2017	NUM
hassl-2959	34	11	)	)	PUNCT
hassl-2959	34	12	found	find	VERB
hassl-2959	34	13	that	that	SCONJ
hassl-2959	34	14	firm	firm	ADJ
hassl-2959	34	15	size	size	NOUN
hassl-2959	34	16	could	could	AUX
hassl-2959	34	17	be	be	AUX
hassl-2959	34	18	the	the	DET
hassl-2959	34	19	factor	factor	NOUN
hassl-2959	34	20	affecting	affect	VERB
hassl-2959	34	21	risk	risk	NOUN
hassl-2959	34	22	management	management	NOUN
hassl-2959	34	23	disclosure	disclosure	NOUN
hassl-2959	34	24	.	.	PUNCT
hassl-2959	35	1	khumairoh	khumairoh	NOUN
hassl-2959	35	2	and	and	CCONJ
hassl-2959	35	3	agustina	agustina	PROPN
hassl-2959	35	4	(	(	PUNCT
hassl-2959	35	5	2017	2017	NUM
hassl-2959	35	6	)	)	PUNCT
hassl-2959	35	7	and	and	CCONJ
hassl-2959	35	8	muslih	muslih	ADJ
hassl-2959	35	9	and	and	CCONJ
hassl-2959	35	10	mulyaningtyas	mulyaningtyas	PROPN
hassl-2959	35	11	(	(	PUNCT
hassl-2959	35	12	2019	2019	NUM
hassl-2959	35	13	)	)	PUNCT
hassl-2959	35	14	revealed	reveal	VERB
hassl-2959	35	15	that	that	SCONJ
hassl-2959	35	16	firm	firm	ADJ
hassl-2959	35	17	size	size	NOUN
hassl-2959	35	18	did	do	AUX
hassl-2959	35	19	not	not	PART
hassl-2959	35	20	have	have	VERB
hassl-2959	35	21	an	an	DET
hassl-2959	35	22	effect	effect	NOUN
hassl-2959	35	23	,	,	PUNCT
hassl-2959	35	24	so	so	SCONJ
hassl-2959	35	25	that	that	SCONJ
hassl-2959	35	26	it	it	PRON
hassl-2959	35	27	could	could	AUX
hassl-2959	35	28	not	not	PART
hassl-2959	35	29	be	be	AUX
hassl-2959	35	30	the	the	DET
hassl-2959	35	31	factor	factor	NOUN
hassl-2959	35	32	affecting	affect	VERB
hassl-2959	35	33	risk	risk	NOUN
hassl-2959	35	34	management	management	NOUN
hassl-2959	35	35	disclosure	disclosure	NOUN
hassl-2959	35	36	.	.	PUNCT
hassl-2959	36	1	onasis	onasis	NOUN
hassl-2959	36	2	and	and	CCONJ
hassl-2959	36	3	robin	robin	PROPN
hassl-2959	36	4	(	(	PUNCT
hassl-2959	36	5	2016	2016	NUM
hassl-2959	36	6	)	)	PUNCT
hassl-2959	36	7	found	find	VERB
hassl-2959	36	8	that	that	SCONJ
hassl-2959	36	9	firm	firm	ADJ
hassl-2959	36	10	size	size	NOUN
hassl-2959	36	11	did	do	AUX
hassl-2959	36	12	not	not	PART
hassl-2959	36	13	influence	influence	VERB
hassl-2959	36	14	firm	firm	ADJ
hassl-2959	36	15	value	value	NOUN
hassl-2959	36	16	.	.	PUNCT
hassl-2959	37	1	al	al	PROPN
hassl-2959	37	2	-	-	PUNCT
hassl-2959	37	3	maghzom	maghzom	NOUN
hassl-2959	37	4	,	,	PUNCT
hassl-2959	37	5	hussainey	hussainey	NOUN
hassl-2959	37	6	,	,	PUNCT
hassl-2959	37	7	and	and	CCONJ
hassl-2959	37	8	aly	aly	PROPN
hassl-2959	37	9	(	(	PUNCT
hassl-2959	37	10	2016	2016	NUM
hassl-2959	37	11	)	)	PUNCT
hassl-2959	37	12	stated	state	VERB
hassl-2959	37	13	that	that	SCONJ
hassl-2959	37	14	a	a	DET
hassl-2959	37	15	number	number	NOUN
hassl-2959	37	16	of	of	ADP
hassl-2959	37	17	audit	audit	NOUN
hassl-2959	37	18	committee	committee	NOUN
hassl-2959	37	19	meetings	meeting	NOUN
hassl-2959	37	20	had	have	VERB
hassl-2959	37	21	an	an	DET
hassl-2959	37	22	influence	influence	NOUN
hassl-2959	37	23	on	on	ADP
hassl-2959	37	24	risk	risk	NOUN
hassl-2959	37	25	management	management	NOUN
hassl-2959	37	26	disclosure	disclosure	NOUN
hassl-2959	37	27	.	.	PUNCT
hassl-2959	38	1	sellami	sellami	NOUN
hassl-2959	38	2	and	and	CCONJ
hassl-2959	38	3	fendri	fendri	ADJ
hassl-2959	38	4	(	(	PUNCT
hassl-2959	38	5	2017	2017	NUM
hassl-2959	38	6	)	)	PUNCT
hassl-2959	38	7	and	and	CCONJ
hassl-2959	38	8	setiany	setiany	NOUN
hassl-2959	38	9	,	,	PUNCT
hassl-2959	38	10	hartoko	hartoko	NOUN
hassl-2959	38	11	,	,	PUNCT
hassl-2959	38	12	suhardjanto	suhardjanto	NOUN
hassl-2959	38	13	,	,	PUNCT
hassl-2959	38	14	and	and	CCONJ
hassl-2959	38	15	honggowati	honggowati	NOUN
hassl-2959	38	16	(	(	PUNCT
hassl-2959	38	17	2017	2017	NUM
hassl-2959	38	18	)	)	PUNCT
hassl-2959	38	19	found	find	VERB
hassl-2959	38	20	that	that	SCONJ
hassl-2959	38	21	the	the	DET
hassl-2959	38	22	frequency	frequency	NOUN
hassl-2959	38	23	of	of	ADP
hassl-2959	38	24	audit	audit	NOUN
hassl-2959	38	25	committee	committee	NOUN
hassl-2959	38	26	meetings	meeting	NOUN
hassl-2959	38	27	did	do	AUX
hassl-2959	38	28	not	not	PART
hassl-2959	38	29	influence	influence	VERB
hassl-2959	38	30	risk	risk	NOUN
hassl-2959	38	31	management	management	NOUN
hassl-2959	38	32	disclosure	disclosure	NOUN
hassl-2959	38	33	,	,	PUNCT
hassl-2959	38	34	so	so	SCONJ
hassl-2959	38	35	that	that	SCONJ
hassl-2959	38	36	it	it	PRON
hassl-2959	38	37	could	could	AUX
hassl-2959	38	38	not	not	PART
hassl-2959	38	39	be	be	AUX
hassl-2959	38	40	the	the	DET
hassl-2959	38	41	factor	factor	NOUN
hassl-2959	38	42	affecting	affect	VERB
hassl-2959	38	43	risk	risk	NOUN
hassl-2959	38	44	management	management	NOUN
hassl-2959	38	45	disclosure	disclosure	NOUN
hassl-2959	38	46	.	.	PUNCT
hassl-2959	39	1	olayinka	olayinka	NOUN
hassl-2959	39	2	(	(	PUNCT
hassl-2959	39	3	2019	2019	NUM
hassl-2959	39	4	)	)	PUNCT
hassl-2959	39	5	found	find	VERB
hassl-2959	39	6	that	that	SCONJ
hassl-2959	39	7	audit	audit	NOUN
hassl-2959	39	8	committee	committee	NOUN
hassl-2959	39	9	meetings	meeting	NOUN
hassl-2959	39	10	did	do	AUX
hassl-2959	39	11	not	not	PART
hassl-2959	39	12	influence	influence	VERB
hassl-2959	39	13	firm	firm	ADJ
hassl-2959	39	14	value	value	NOUN
hassl-2959	39	15	.	.	PUNCT
hassl-2959	40	1	elamer	elamer	VERB
hassl-2959	40	2	and	and	CCONJ
hassl-2959	40	3	benyazid	benyazid	PROPN
hassl-2959	40	4	(	(	PUNCT
hassl-2959	40	5	2018	2018	NUM
hassl-2959	40	6	)	)	PUNCT
hassl-2959	40	7	found	find	VERB
hassl-2959	40	8	a	a	DET
hassl-2959	40	9	negative	negative	ADJ
hassl-2959	40	10	relationship	relationship	NOUN
hassl-2959	40	11	between	between	ADP
hassl-2959	40	12	risk	risk	NOUN
hassl-2959	40	13	committee	committee	NOUN
hassl-2959	40	14	and	and	CCONJ
hassl-2959	40	15	financial	financial	ADJ
hassl-2959	40	16	performance	performance	NOUN
hassl-2959	40	17	.	.	PUNCT
hassl-2959	41	1	abdullah	abdullah	PROPN
hassl-2959	41	2	and	and	CCONJ
hassl-2959	41	3	ismail	ismail	PROPN
hassl-2959	41	4	(	(	PUNCT
hassl-2959	41	5	2015	2015	NUM
hassl-2959	41	6	)	)	PUNCT
hassl-2959	41	7	stated	state	VERB
hassl-2959	41	8	that	that	SCONJ
hassl-2959	41	9	a	a	DET
hassl-2959	41	10	number	number	NOUN
hassl-2959	41	11	of	of	ADP
hassl-2959	41	12	committee	committee	NOUN
hassl-2959	41	13	meetings	meeting	NOUN
hassl-2959	41	14	,	,	PUNCT
hassl-2959	41	15	risk	risk	NOUN
hassl-2959	41	16	,	,	PUNCT
hassl-2959	41	17	and	and	CCONJ
hassl-2959	41	18	firm	firm	ADJ
hassl-2959	41	19	size	size	NOUN
hassl-2959	41	20	had	have	VERB
hassl-2959	41	21	an	an	DET
hassl-2959	41	22	influence	influence	NOUN
hassl-2959	41	23	on	on	ADP
hassl-2959	41	24	hedging	hedge	VERB
hassl-2959	41	25	disclosure	disclosure	NOUN
hassl-2959	41	26	which	which	PRON
hassl-2959	41	27	contains	contain	VERB
hassl-2959	41	28	elements	element	NOUN
hassl-2959	41	29	of	of	ADP
hassl-2959	41	30	mandatory	mandatory	ADJ
hassl-2959	41	31	and	and	CCONJ
hassl-2959	41	32	voluntary	voluntary	ADJ
hassl-2959	41	33	disclosure	disclosure	NOUN
hassl-2959	41	34	.	.	PUNCT
hassl-2959	42	1	this	this	DET
hassl-2959	42	2	study	study	NOUN
hassl-2959	42	3	used	use	VERB
hassl-2959	42	4	a	a	DET
hassl-2959	42	5	sample	sample	NOUN
hassl-2959	42	6	of	of	ADP
hassl-2959	42	7	300	300	NUM
hassl-2959	42	8	companies	company	NOUN
hassl-2959	42	9	listed	list	VERB
hassl-2959	42	10	on	on	ADP
hassl-2959	42	11	the	the	DET
hassl-2959	42	12	malaysian	malaysian	ADJ
hassl-2959	42	13	stock	stock	PROPN
hassl-2959	42	14	exchange	exchange	NOUN
hassl-2959	42	15	in	in	ADP
hassl-2959	42	16	2013	2013	NUM
hassl-2959	42	17	.	.	PUNCT
hassl-2959	43	1	al	al	PROPN
hassl-2959	43	2	-	-	PUNCT
hassl-2959	43	3	maghzom	maghzom	NOUN
hassl-2959	43	4	et	et	PROPN
hassl-2959	43	5	al	al	PROPN
hassl-2959	43	6	.	.	PUNCT
hassl-2959	44	1	(	(	PUNCT
hassl-2959	44	2	2016	2016	NUM
hassl-2959	44	3	)	)	PUNCT
hassl-2959	44	4	and	and	CCONJ
hassl-2959	44	5	anton	anton	NOUN
hassl-2959	44	6	(	(	PUNCT
hassl-2959	44	7	2018	2018	NUM
hassl-2959	44	8	)	)	PUNCT
hassl-2959	44	9	stated	state	VERB
hassl-2959	44	10	that	that	SCONJ
hassl-2959	44	11	risk	risk	NOUN
hassl-2959	44	12	management	management	NOUN
hassl-2959	44	13	disclosure	disclosure	NOUN
hassl-2959	44	14	did	do	AUX
hassl-2959	44	15	not	not	PART
hassl-2959	44	16	influence	influence	VERB
hassl-2959	44	17	frim	frim	PROPN
hassl-2959	44	18	value	value	NOUN
hassl-2959	44	19	.	.	PUNCT
hassl-2959	45	1	given	give	VERB
hassl-2959	45	2	that	that	DET
hassl-2959	45	3	prior	prior	ADJ
hassl-2959	45	4	research	research	NOUN
hassl-2959	45	5	findings	finding	NOUN
hassl-2959	45	6	that	that	PRON
hassl-2959	45	7	were	be	AUX
hassl-2959	45	8	inconsistent	inconsistent	ADJ
hassl-2959	45	9	,	,	PUNCT
hassl-2959	45	10	this	this	DET
hassl-2959	45	11	current	current	ADJ
hassl-2959	45	12	research	research	NOUN
hassl-2959	45	13	aimed	aim	VERB
hassl-2959	45	14	to	to	PART
hassl-2959	45	15	reexamine	reexamine	VERB
hassl-2959	45	16	risk	risk	NOUN
hassl-2959	45	17	management	management	NOUN
hassl-2959	45	18	disclosure	disclosure	NOUN
hassl-2959	45	19	using	use	VERB
hassl-2959	45	20	the	the	DET
hassl-2959	45	21	financial	financial	ADJ
hassl-2959	45	22	statements	statement	NOUN
hassl-2959	45	23	of	of	ADP
hassl-2959	45	24	banking	banking	NOUN
hassl-2959	45	25	industry	industry	NOUN
hassl-2959	45	26	as	as	ADP
hassl-2959	45	27	the	the	DET
hassl-2959	45	28	research	research	NOUN
hassl-2959	45	29	object	object	NOUN
hassl-2959	45	30	.	.	PUNCT
hassl-2959	46	1	the	the	DET
hassl-2959	46	2	companies	company	NOUN
hassl-2959	46	3	being	be	AUX
hassl-2959	46	4	investigated	investigate	VERB
hassl-2959	46	5	were	be	AUX
hassl-2959	46	6	listed	list	VERB
hassl-2959	46	7	on	on	ADP
hassl-2959	46	8	the	the	DET
hassl-2959	46	9	idx	idx	NOUN
hassl-2959	46	10	during	during	ADP
hassl-2959	46	11	the	the	DET
hassl-2959	46	12	period	period	NOUN
hassl-2959	46	13	2016	2016	NUM
hassl-2959	46	14	to	to	ADP
hassl-2959	46	15	2018	2018	NUM
hassl-2959	46	16	.	.	PUNCT
hassl-2959	47	1	the	the	DET
hassl-2959	47	2	selection	selection	NOUN
hassl-2959	47	3	of	of	ADP
hassl-2959	47	4	the	the	DET
hassl-2959	47	5	banking	banking	NOUN
hassl-2959	47	6	industry	industry	NOUN
hassl-2959	47	7	was	be	AUX
hassl-2959	47	8	based	base	VERB
hassl-2959	47	9	on	on	ADP
hassl-2959	47	10	the	the	DET
hassl-2959	47	11	notion	notion	NOUN
hassl-2959	47	12	that	that	SCONJ
hassl-2959	47	13	it	it	PRON
hassl-2959	47	14	was	be	AUX
hassl-2959	47	15	one	one	NUM
hassl-2959	47	16	of	of	ADP
hassl-2959	47	17	finance	finance	NOUN
hassl-2959	47	18	industries	industry	NOUN
hassl-2959	47	19	which	which	PRON
hassl-2959	47	20	was	be	AUX
hassl-2959	47	21	growing	grow	VERB
hassl-2959	47	22	fast	fast	ADV
hassl-2959	47	23	in	in	ADP
hassl-2959	47	24	the	the	DET
hassl-2959	47	25	digital	digital	ADJ
hassl-2959	47	26	era	era	NOUN
hassl-2959	47	27	.	.	PUNCT
hassl-2959	48	1	2	2	X
hassl-2959	48	2	.	.	X
hassl-2959	48	3	theoretical	theoretical	ADJ
hassl-2959	48	4	background	background	NOUN
hassl-2959	48	5	of	of	ADP
hassl-2959	48	6	the	the	DET
hassl-2959	48	7	research	research	NOUN
hassl-2959	48	8	2.1	2.1	NUM
hassl-2959	48	9	.	.	PUNCT
hassl-2959	49	1	agency	agency	NOUN
hassl-2959	49	2	theory	theory	NOUN
hassl-2959	49	3	the	the	DET
hassl-2959	49	4	separation	separation	NOUN
hassl-2959	49	5	of	of	ADP
hassl-2959	49	6	ownership	ownership	NOUN
hassl-2959	49	7	and	and	CCONJ
hassl-2959	49	8	control	control	NOUN
hassl-2959	49	9	may	may	AUX
hassl-2959	49	10	result	result	VERB
hassl-2959	49	11	in	in	ADP
hassl-2959	49	12	conflicts	conflict	NOUN
hassl-2959	49	13	between	between	ADP
hassl-2959	49	14	principal	principal	NOUN
hassl-2959	49	15	and	and	CCONJ
hassl-2959	49	16	agent	agent	NOUN
hassl-2959	49	17	(	(	PUNCT
hassl-2959	49	18	ghosh	ghosh	PROPN
hassl-2959	49	19	,	,	PUNCT
hassl-2959	49	20	2018	2018	NUM
hassl-2959	49	21	)	)	PUNCT
hassl-2959	49	22	.	.	PUNCT
hassl-2959	50	1	in	in	ADP
hassl-2959	50	2	this	this	DET
hassl-2959	50	3	case	case	NOUN
hassl-2959	50	4	,	,	PUNCT
hassl-2959	50	5	the	the	DET
hassl-2959	50	6	principal	principal	NOUN
hassl-2959	50	7	considers	consider	VERB
hassl-2959	50	8	that	that	SCONJ
hassl-2959	50	9	the	the	DET
hassl-2959	50	10	agent	agent	NOUN
hassl-2959	50	11	is	be	AUX
hassl-2959	50	12	unable	unable	ADJ
hassl-2959	50	13	to	to	PART
hassl-2959	50	14	run	run	VERB
hassl-2959	50	15	a	a	DET
hassl-2959	50	16	company	company	NOUN
hassl-2959	50	17	by	by	ADP
hassl-2959	50	18	ignoring	ignore	VERB
hassl-2959	50	19	the	the	DET
hassl-2959	50	20	principal	principal	NOUN
hassl-2959	50	21	’s	’s	PART
hassl-2959	50	22	interests	interest	NOUN
hassl-2959	50	23	(	(	PUNCT
hassl-2959	50	24	zogning	zogning	NOUN
hassl-2959	50	25	,	,	PUNCT
hassl-2959	50	26	2017	2017	NUM
hassl-2959	50	27	)	)	PUNCT
hassl-2959	50	28	.	.	PUNCT
hassl-2959	51	1	in	in	ADP
hassl-2959	51	2	contrast	contrast	NOUN
hassl-2959	51	3	,	,	PUNCT
hassl-2959	51	4	the	the	DET
hassl-2959	51	5	agent	agent	NOUN
hassl-2959	51	6	thinks	think	VERB
hassl-2959	51	7	that	that	SCONJ
hassl-2959	51	8	the	the	DET
hassl-2959	51	9	one	one	NOUN
hassl-2959	51	10	who	who	PRON
hassl-2959	51	11	fully	fully	ADV
hassl-2959	51	12	understands	understand	VERB
hassl-2959	51	13	and	and	CCONJ
hassl-2959	51	14	can	can	AUX
hassl-2959	51	15	run	run	VERB
hassl-2959	51	16	a	a	DET
hassl-2959	51	17	business	business	NOUN
hassl-2959	51	18	is	be	AUX
hassl-2959	51	19	the	the	DET
hassl-2959	51	20	agent	agent	NOUN
hassl-2959	51	21	himself	himself	PRON
hassl-2959	51	22	.	.	PUNCT
hassl-2959	52	1	agency	agency	NOUN
hassl-2959	52	2	theory	theory	NOUN
hassl-2959	52	3	comes	come	VERB
hassl-2959	52	4	into	into	ADP
hassl-2959	52	5	existence	existence	NOUN
hassl-2959	52	6	due	due	ADP
hassl-2959	52	7	to	to	ADP
hassl-2959	52	8	diverse	diverse	ADJ
hassl-2959	52	9	individuals	individual	NOUN
hassl-2959	52	10	’	’	PART
hassl-2959	52	11	purposes	purpose	NOUN
hassl-2959	52	12	to	to	PART
hassl-2959	52	13	gain	gain	VERB
hassl-2959	52	14	their	their	PRON
hassl-2959	52	15	best	good	ADJ
hassl-2959	52	16	interests	interest	NOUN
hassl-2959	52	17	in	in	ADP
hassl-2959	52	18	an	an	DET
hassl-2959	52	19	organization	organization	NOUN
hassl-2959	52	20	they	they	PRON
hassl-2959	52	21	are	be	AUX
hassl-2959	52	22	involved	involve	VERB
hassl-2959	52	23	.	.	PUNCT
hassl-2959	53	1	managers	manager	NOUN
hassl-2959	53	2	run	run	VERB
hassl-2959	53	3	a	a	DET
hassl-2959	53	4	company	company	NOUN
hassl-2959	53	5	in	in	ADP
hassl-2959	53	6	a	a	DET
hassl-2959	53	7	sovereign	sovereign	ADJ
hassl-2959	53	8	way	way	NOUN
hassl-2959	53	9	and	and	CCONJ
hassl-2959	53	10	are	be	AUX
hassl-2959	53	11	supported	support	VERB
hassl-2959	53	12	by	by	ADP
hassl-2959	53	13	their	their	PRON
hassl-2959	53	14	managerial	managerial	ADJ
hassl-2959	53	15	competence	competence	NOUN
hassl-2959	53	16	.	.	PUNCT
hassl-2959	54	1	nevertheless	nevertheless	ADV
hassl-2959	54	2	,	,	PUNCT
hassl-2959	54	3	they	they	PRON
hassl-2959	54	4	are	be	AUX
hassl-2959	54	5	the	the	DET
hassl-2959	54	6	agents	agent	NOUN
hassl-2959	54	7	appointed	appoint	VERB
hassl-2959	54	8	by	by	ADP
hassl-2959	54	9	the	the	DET
hassl-2959	54	10	principal	principal	NOUN
hassl-2959	54	11	to	to	PART
hassl-2959	54	12	delegate	delegate	VERB
hassl-2959	54	13	the	the	DET
hassl-2959	54	14	authority	authority	NOUN
hassl-2959	54	15	.	.	PUNCT
hassl-2959	55	1	the	the	DET
hassl-2959	55	2	disclosure	disclosure	NOUN
hassl-2959	55	3	of	of	ADP
hassl-2959	55	4	risk	risk	NOUN
hassl-2959	55	5	management	management	NOUN
hassl-2959	55	6	is	be	AUX
hassl-2959	55	7	expected	expect	VERB
hassl-2959	55	8	to	to	PART
hassl-2959	55	9	minimize	minimize	VERB
hassl-2959	55	10	asymmetric	asymmetric	ADJ
hassl-2959	55	11	information	information	NOUN
hassl-2959	55	12	and	and	CCONJ
hassl-2959	55	13	provide	provide	VERB
hassl-2959	55	14	good	good	ADJ
hassl-2959	55	15	opportunities	opportunity	NOUN
hassl-2959	55	16	for	for	ADP
hassl-2959	55	17	investors	investor	NOUN
hassl-2959	55	18	in	in	ADP
hassl-2959	55	19	terms	term	NOUN
hassl-2959	55	20	of	of	ADP
hassl-2959	55	21	the	the	DET
hassl-2959	55	22	effectivity	effectivity	NOUN
hassl-2959	55	23	of	of	ADP
hassl-2959	55	24	decision	decision	NOUN
hassl-2959	55	25	-	-	PUNCT
hassl-2959	55	26	making	making	NOUN
hassl-2959	55	27	and	and	CCONJ
hassl-2959	55	28	assessing	assess	VERB
hassl-2959	55	29	a	a	DET
hassl-2959	55	30	company	company	NOUN
hassl-2959	55	31	’s	’s	PART
hassl-2959	55	32	viability	viability	NOUN
hassl-2959	55	33	in	in	ADP
hassl-2959	55	34	future	future	NOUN
hassl-2959	55	35	.	.	PUNCT
hassl-2959	56	1	risk	risk	NOUN
hassl-2959	56	2	information	information	NOUN
hassl-2959	56	3	can	can	AUX
hassl-2959	56	4	help	help	VERB
hassl-2959	56	5	the	the	DET
hassl-2959	56	6	principal	principal	NOUN
hassl-2959	56	7	monitor	monitor	VERB
hassl-2959	56	8	the	the	DET
hassl-2959	56	9	management	management	NOUN
hassl-2959	56	10	effectiveness	effectiveness	NOUN
hassl-2959	56	11	in	in	ADP
hassl-2959	56	12	dealing	deal	VERB
hassl-2959	56	13	with	with	ADP
hassl-2959	56	14	problems	problem	NOUN
hassl-2959	56	15	.	.	PUNCT
hassl-2959	57	1	the	the	DET
hassl-2959	57	2	risk	risk	NOUN
hassl-2959	57	3	information	information	NOUN
hassl-2959	57	4	revealed	reveal	VERB
hassl-2959	57	5	is	be	AUX
hassl-2959	57	6	more	more	ADV
hassl-2959	57	7	likely	likely	ADJ
hassl-2959	57	8	to	to	PART
hassl-2959	57	9	decrease	decrease	VERB
hassl-2959	57	10	asymmetric	asymmetric	ADJ
hassl-2959	57	11	information	information	NOUN
hassl-2959	57	12	and	and	CCONJ
hassl-2959	57	13	build	build	VERB
hassl-2959	57	14	investors	investor	NOUN
hassl-2959	57	15	’	'	PUNCT
hassl-2959	57	16	trust	trust	NOUN
hassl-2959	57	17	thus	thus	ADV
hassl-2959	57	18	increasing	increase	VERB
hassl-2959	57	19	market	market	NOUN
hassl-2959	57	20	valuation	valuation	NOUN
hassl-2959	57	21	(	(	PUNCT
hassl-2959	57	22	bravo	bravo	PROPN
hassl-2959	57	23	,	,	PUNCT
hassl-2959	57	24	2017	2017	NUM
hassl-2959	57	25	)	)	PUNCT
hassl-2959	57	26	.	.	PUNCT
hassl-2959	58	1	2.2	2.2	NUM
hassl-2959	58	2	.	.	PUNCT
hassl-2959	58	3	stakeholder	stakeholder	NOUN
hassl-2959	58	4	theory	theory	NOUN
hassl-2959	58	5	according	accord	VERB
hassl-2959	58	6	to	to	ADP
hassl-2959	58	7	freeman	freeman	PROPN
hassl-2959	58	8	and	and	CCONJ
hassl-2959	58	9	david	david	PROPN
hassl-2959	58	10	(	(	PUNCT
hassl-2959	58	11	1983	1983	NUM
hassl-2959	58	12	)	)	PUNCT
hassl-2959	58	13	a	a	DET
hassl-2959	58	14	company	company	NOUN
hassl-2959	58	15	has	have	VERB
hassl-2959	58	16	a	a	DET
hassl-2959	58	17	responsibility	responsibility	NOUN
hassl-2959	58	18	to	to	ADP
hassl-2959	58	19	its	its	PRON
hassl-2959	58	20	stakeholders	stakeholder	NOUN
hassl-2959	58	21	,	,	PUNCT
hassl-2959	58	22	including	include	VERB
hassl-2959	58	23	shareholders	shareholder	NOUN
hassl-2959	58	24	,	,	PUNCT
hassl-2959	58	25	employees	employee	NOUN
hassl-2959	58	26	,	,	PUNCT
hassl-2959	58	27	customers	customer	NOUN
hassl-2959	58	28	,	,	PUNCT
hassl-2959	58	29	suppliers	supplier	NOUN
hassl-2959	58	30	,	,	PUNCT
hassl-2959	58	31	lenders	lender	NOUN
hassl-2959	58	32	,	,	PUNCT
hassl-2959	58	33	and	and	CCONJ
hassl-2959	58	34	society	society	NOUN
hassl-2959	58	35	.	.	PUNCT
hassl-2959	59	1	all	all	DET
hassl-2959	59	2	stakeholders	stakeholder	NOUN
hassl-2959	59	3	own	own	VERB
hassl-2959	59	4	the	the	DET
hassl-2959	59	5	right	right	NOUN
hassl-2959	59	6	to	to	PART
hassl-2959	59	7	be	be	AUX
hassl-2959	59	8	informed	inform	VERB
hassl-2959	59	9	about	about	ADP
hassl-2959	59	10	the	the	DET
hassl-2959	59	11	company	company	NOUN
hassl-2959	59	12	’s	’s	PART
hassl-2959	59	13	activities	activity	NOUN
hassl-2959	59	14	carried	carry	VERB
hassl-2959	59	15	out	out	ADP
hassl-2959	59	16	by	by	ADP
hassl-2959	59	17	the	the	DET
hassl-2959	59	18	executives	executive	NOUN
hassl-2959	59	19	.	.	PUNCT
hassl-2959	60	1	disclosing	disclose	VERB
hassl-2959	60	2	risk	risk	NOUN
hassl-2959	60	3	management	management	NOUN
hassl-2959	60	4	is	be	AUX
hassl-2959	60	5	one	one	NUM
hassl-2959	60	6	of	of	ADP
hassl-2959	60	7	corporate	corporate	ADJ
hassl-2959	60	8	strategies	strategy	NOUN
hassl-2959	60	9	to	to	PART
hassl-2959	60	10	have	have	VERB
hassl-2959	60	11	a	a	DET
hassl-2959	60	12	relationship	relationship	NOUN
hassl-2959	60	13	with	with	ADP
hassl-2959	60	14	stakeholders	stakeholder	NOUN
hassl-2959	60	15	.	.	PUNCT
hassl-2959	61	1	it	it	PRON
hassl-2959	61	2	is	be	AUX
hassl-2959	61	3	also	also	ADV
hassl-2959	61	4	a	a	DET
hassl-2959	61	5	strategic	strategic	ADJ
hassl-2959	61	6	management	management	NOUN
hassl-2959	61	7	process	process	NOUN
hassl-2959	61	8	in	in	ADP
hassl-2959	61	9	calculating	calculate	VERB
hassl-2959	61	10	business	business	NOUN
hassl-2959	61	11	problems	problem	NOUN
hassl-2959	61	12	the	the	DET
hassl-2959	61	13	company	company	NOUN
hassl-2959	61	14	comes	come	VERB
hassl-2959	61	15	across	across	ADP
hassl-2959	61	16	.	.	PUNCT
hassl-2959	62	1	so	so	ADV
hassl-2959	62	2	,	,	PUNCT
hassl-2959	62	3	in	in	ADP
hassl-2959	62	4	this	this	DET
hassl-2959	62	5	case	case	NOUN
hassl-2959	62	6	,	,	PUNCT
hassl-2959	62	7	the	the	DET
hassl-2959	62	8	company	company	NOUN
hassl-2959	62	9	is	be	AUX
hassl-2959	62	10	encouraged	encourage	VERB
hassl-2959	62	11	by	by	ADP
hassl-2959	62	12	its	its	PRON
hassl-2959	62	13	stakeholders	stakeholder	NOUN
hassl-2959	62	14	to	to	PART
hassl-2959	62	15	disclose	disclose	VERB
hassl-2959	62	16	more	more	ADJ
hassl-2959	62	17	information	information	NOUN
hassl-2959	62	18	than	than	SCONJ
hassl-2959	62	19	needed	need	VERB
hassl-2959	62	20	to	to	PART
hassl-2959	62	21	meet	meet	VERB
hassl-2959	62	22	the	the	DET
hassl-2959	62	23	information	information	NOUN
hassl-2959	62	24	challenges	challenge	NOUN
hassl-2959	62	25	nowadays	nowadays	ADV
hassl-2959	62	26	(	(	PUNCT
hassl-2959	62	27	elfeky	elfeky	NOUN
hassl-2959	62	28	,	,	PUNCT
hassl-2959	62	29	2017	2017	NUM
hassl-2959	62	30	)	)	PUNCT
hassl-2959	62	31	.	.	PUNCT
hassl-2959	63	1	the	the	DET
hassl-2959	63	2	more	more	ADJ
hassl-2959	63	3	is	be	AUX
hassl-2959	63	4	its	its	PRON
hassl-2959	63	5	depth	depth	NOUN
hassl-2959	63	6	,	,	PUNCT
hassl-2959	63	7	the	the	DET
hassl-2959	63	8	broader	broad	ADJ
hassl-2959	63	9	is	be	AUX
hassl-2959	63	10	the	the	DET
hassl-2959	63	11	disclosure	disclosure	NOUN
hassl-2959	63	12	,	,	PUNCT
hassl-2959	63	13	so	so	SCONJ
hassl-2959	63	14	it	it	PRON
hassl-2959	63	15	shows	show	VERB
hassl-2959	63	16	that	that	SCONJ
hassl-2959	63	17	the	the	DET
hassl-2959	63	18	company	company	NOUN
hassl-2959	63	19	intends	intend	VERB
hassl-2959	63	20	to	to	PART
hassl-2959	63	21	meet	meet	VERB
hassl-2959	63	22	the	the	DET
hassl-2959	63	23	stakeholders	stakeholder	NOUN
hassl-2959	63	24	’	'	PUNCT
hassl-2959	63	25	information	information	NOUN
hassl-2959	63	26	needs	need	NOUN
hassl-2959	63	27	.	.	PUNCT
hassl-2959	64	1	humanities	humanity	NOUN
hassl-2959	64	2	and	and	CCONJ
hassl-2959	64	3	social	social	ADJ
hassl-2959	64	4	sciences	science	NOUN
hassl-2959	64	5	letters	letter	NOUN
hassl-2959	64	6	,	,	PUNCT
hassl-2959	64	7	2022	2022	NUM
hassl-2959	64	8	,	,	PUNCT
hassl-2959	64	9	10(2	10(2	NUM
hassl-2959	64	10	):	):	PUNCT
hassl-2959	64	11	139	139	NUM
hassl-2959	64	12	-	-	SYM
hassl-2959	64	13	148	148	NUM
hassl-2959	64	14	141	141	NUM
hassl-2959	64	15	©	©	PROPN
hassl-2959	64	16	2022	2022	NUM
hassl-2959	64	17	conscientia	conscientia	PROPN
hassl-2959	64	18	beam	beam	PROPN
hassl-2959	64	19	.	.	PUNCT
hassl-2959	65	1	all	all	DET
hassl-2959	65	2	rights	right	NOUN
hassl-2959	65	3	reserved	reserve	VERB
hassl-2959	65	4	.	.	PUNCT
hassl-2959	66	1	2.3	2.3	NUM
hassl-2959	66	2	.	.	PUNCT
hassl-2959	66	3	risk	risk	NOUN
hassl-2959	66	4	management	management	NOUN
hassl-2959	66	5	disclosure	disclosure	NOUN
hassl-2959	66	6	risk	risk	NOUN
hassl-2959	66	7	is	be	AUX
hassl-2959	66	8	a	a	DET
hassl-2959	66	9	potential	potential	ADJ
hassl-2959	66	10	loss	loss	NOUN
hassl-2959	66	11	due	due	ADP
hassl-2959	66	12	to	to	ADP
hassl-2959	66	13	the	the	DET
hassl-2959	66	14	occurrence	occurrence	NOUN
hassl-2959	66	15	of	of	ADP
hassl-2959	66	16	an	an	DET
hassl-2959	66	17	event	event	NOUN
hassl-2959	66	18	.	.	PUNCT
hassl-2959	67	1	the	the	DET
hassl-2959	67	2	financial	financial	PROPN
hassl-2959	67	3	services	service	NOUN
hassl-2959	67	4	authority	authority	NOUN
hassl-2959	67	5	stated	state	VERB
hassl-2959	67	6	that	that	SCONJ
hassl-2959	67	7	there	there	PRON
hassl-2959	67	8	are	be	VERB
hassl-2959	67	9	eight	eight	NUM
hassl-2959	67	10	(	(	PUNCT
hassl-2959	67	11	8)	8)	NUM
hassl-2959	67	12	types	type	NOUN
hassl-2959	67	13	of	of	ADP
hassl-2959	67	14	risks	risk	NOUN
hassl-2959	67	15	a	a	DET
hassl-2959	67	16	company	company	NOUN
hassl-2959	67	17	encounters	encounter	VERB
hassl-2959	67	18	–	–	PUNCT
hassl-2959	67	19	credit	credit	NOUN
hassl-2959	67	20	risk	risk	NOUN
hassl-2959	67	21	,	,	PUNCT
hassl-2959	67	22	market	market	NOUN
hassl-2959	67	23	risk	risk	NOUN
hassl-2959	67	24	,	,	PUNCT
hassl-2959	67	25	liquidity	liquidity	NOUN
hassl-2959	67	26	risk	risk	NOUN
hassl-2959	67	27	,	,	PUNCT
hassl-2959	67	28	operational	operational	ADJ
hassl-2959	67	29	risk	risk	NOUN
hassl-2959	67	30	,	,	PUNCT
hassl-2959	67	31	compliance	compliance	NOUN
hassl-2959	67	32	risk	risk	NOUN
hassl-2959	67	33	,	,	PUNCT
hassl-2959	67	34	legal	legal	ADJ
hassl-2959	67	35	risk	risk	NOUN
hassl-2959	67	36	,	,	PUNCT
hassl-2959	67	37	reputation	reputation	NOUN
hassl-2959	67	38	risk	risk	NOUN
hassl-2959	67	39	,	,	PUNCT
hassl-2959	67	40	and	and	CCONJ
hassl-2959	67	41	strategic	strategic	ADJ
hassl-2959	67	42	risk	risk	NOUN
hassl-2959	67	43	.	.	PUNCT
hassl-2959	68	1	risk	risk	NOUN
hassl-2959	68	2	itself	itself	PRON
hassl-2959	68	3	is	be	AUX
hassl-2959	68	4	closely	closely	ADV
hassl-2959	68	5	related	relate	VERB
hassl-2959	68	6	to	to	ADP
hassl-2959	68	7	uncertainty	uncertainty	NOUN
hassl-2959	68	8	.	.	PUNCT
hassl-2959	69	1	things	thing	NOUN
hassl-2959	69	2	that	that	PRON
hassl-2959	69	3	are	be	AUX
hassl-2959	69	4	uncertain	uncertain	ADJ
hassl-2959	69	5	will	will	AUX
hassl-2959	69	6	be	be	AUX
hassl-2959	69	7	more	more	ADV
hassl-2959	69	8	likely	likely	ADJ
hassl-2959	69	9	to	to	PART
hassl-2959	69	10	cause	cause	VERB
hassl-2959	69	11	risks	risk	NOUN
hassl-2959	69	12	.	.	PUNCT
hassl-2959	70	1	therefore	therefore	ADV
hassl-2959	70	2	,	,	PUNCT
hassl-2959	70	3	it	it	PRON
hassl-2959	70	4	is	be	AUX
hassl-2959	70	5	important	important	ADJ
hassl-2959	70	6	to	to	PART
hassl-2959	70	7	manage	manage	VERB
hassl-2959	70	8	risks	risk	NOUN
hassl-2959	70	9	in	in	ADP
hassl-2959	70	10	order	order	NOUN
hassl-2959	70	11	that	that	SCONJ
hassl-2959	70	12	the	the	DET
hassl-2959	70	13	expected	expect	VERB
hassl-2959	70	14	results	result	NOUN
hassl-2959	70	15	can	can	AUX
hassl-2959	70	16	be	be	AUX
hassl-2959	70	17	achieved	achieve	VERB
hassl-2959	70	18	.	.	PUNCT
hassl-2959	71	1	risk	risk	NOUN
hassl-2959	71	2	management	management	NOUN
hassl-2959	71	3	is	be	AUX
hassl-2959	71	4	a	a	DET
hassl-2959	71	5	series	series	NOUN
hassl-2959	71	6	of	of	ADP
hassl-2959	71	7	methodologies	methodology	NOUN
hassl-2959	71	8	and	and	CCONJ
hassl-2959	71	9	procedures	procedure	NOUN
hassl-2959	71	10	used	use	VERB
hassl-2959	71	11	to	to	PART
hassl-2959	71	12	identify	identify	VERB
hassl-2959	71	13	,	,	PUNCT
hassl-2959	71	14	measure	measure	NOUN
hassl-2959	71	15	,	,	PUNCT
hassl-2959	71	16	monitor	monitor	NOUN
hassl-2959	71	17	,	,	PUNCT
hassl-2959	71	18	and	and	CCONJ
hassl-2959	71	19	control	control	NOUN
hassl-2959	71	20	risks	risk	NOUN
hassl-2959	71	21	that	that	PRON
hassl-2959	71	22	possibly	possibly	ADV
hassl-2959	71	23	rise	rise	VERB
hassl-2959	71	24	in	in	ADP
hassl-2959	71	25	the	the	DET
hassl-2959	71	26	entire	entire	ADJ
hassl-2959	71	27	business	business	NOUN
hassl-2959	71	28	activities	activity	NOUN
hassl-2959	71	29	of	of	ADP
hassl-2959	71	30	a	a	DET
hassl-2959	71	31	bank	bank	NOUN
hassl-2959	71	32	.	.	PUNCT
hassl-2959	72	1	based	base	VERB
hassl-2959	72	2	on	on	ADP
hassl-2959	72	3	the	the	DET
hassl-2959	72	4	national	national	ADJ
hassl-2959	72	5	survey	survey	NOUN
hassl-2959	72	6	of	of	ADP
hassl-2959	72	7	risk	risk	NOUN
hassl-2959	72	8	management	management	NOUN
hassl-2959	72	9	conducted	conduct	VERB
hassl-2959	72	10	by	by	ADP
hassl-2959	72	11	center	center	NOUN
hassl-2959	72	12	for	for	ADP
hassl-2959	72	13	risk	risk	NOUN
hassl-2959	72	14	management	management	NOUN
hassl-2959	72	15	studies	study	NOUN
hassl-2959	72	16	(	(	PUNCT
hassl-2959	72	17	2018	2018	NUM
hassl-2959	72	18	)	)	PUNCT
hassl-2959	72	19	the	the	DET
hassl-2959	72	20	implementation	implementation	NOUN
hassl-2959	72	21	of	of	ADP
hassl-2959	72	22	risk	risk	NOUN
hassl-2959	72	23	management	management	NOUN
hassl-2959	72	24	is	be	AUX
hassl-2959	72	25	useful	useful	ADJ
hassl-2959	72	26	for	for	ADP
hassl-2959	72	27	(	(	PUNCT
hassl-2959	72	28	1	1	X
hassl-2959	72	29	)	)	PUNCT
hassl-2959	72	30	improving	improve	VERB
hassl-2959	72	31	employee	employee	NOUN
hassl-2959	72	32	performance	performance	NOUN
hassl-2959	72	33	,	,	PUNCT
hassl-2959	72	34	(	(	PUNCT
hassl-2959	72	35	2	2	X
hassl-2959	72	36	)	)	PUNCT
hassl-2959	72	37	improving	improve	VERB
hassl-2959	72	38	job	job	NOUN
hassl-2959	72	39	satisfaction	satisfaction	NOUN
hassl-2959	72	40	,	,	PUNCT
hassl-2959	72	41	(	(	PUNCT
hassl-2959	72	42	3	3	X
hassl-2959	72	43	)	)	PUNCT
hassl-2959	72	44	efficiency	efficiency	NOUN
hassl-2959	72	45	of	of	ADP
hassl-2959	72	46	resource	resource	NOUN
hassl-2959	72	47	uses	use	NOUN
hassl-2959	72	48	,	,	PUNCT
hassl-2959	72	49	(	(	PUNCT
hassl-2959	72	50	4	4	X
hassl-2959	72	51	)	)	PUNCT
hassl-2959	72	52	improving	improve	VERB
hassl-2959	72	53	effectiveness	effectiveness	NOUN
hassl-2959	72	54	and	and	CCONJ
hassl-2959	72	55	efficiency	efficiency	NOUN
hassl-2959	72	56	of	of	ADP
hassl-2959	72	57	supply	supply	NOUN
hassl-2959	72	58	chain	chain	NOUN
hassl-2959	72	59	,	,	PUNCT
hassl-2959	72	60	(	(	PUNCT
hassl-2959	72	61	5	5	X
hassl-2959	72	62	)	)	PUNCT
hassl-2959	72	63	improving	improve	VERB
hassl-2959	72	64	customer	customer	NOUN
hassl-2959	72	65	satisfaction	satisfaction	NOUN
hassl-2959	72	66	,	,	PUNCT
hassl-2959	72	67	and	and	CCONJ
hassl-2959	72	68	(	(	PUNCT
hassl-2959	72	69	6	6	X
hassl-2959	72	70	)	)	PUNCT
hassl-2959	72	71	improving	improve	VERB
hassl-2959	72	72	service	service	NOUN
hassl-2959	72	73	quality	quality	NOUN
hassl-2959	72	74	.	.	PUNCT
hassl-2959	73	1	2.4	2.4	NUM
hassl-2959	73	2	.	.	PUNCT
hassl-2959	74	1	research	research	NOUN
hassl-2959	74	2	hypotheses	hypothesis	NOUN
hassl-2959	74	3	each	each	DET
hassl-2959	74	4	firm	firm	NOUN
hassl-2959	74	5	has	have	VERB
hassl-2959	74	6	a	a	DET
hassl-2959	74	7	different	different	ADJ
hassl-2959	74	8	size	size	NOUN
hassl-2959	74	9	.	.	PUNCT
hassl-2959	75	1	the	the	PRON
hassl-2959	75	2	larger	large	ADJ
hassl-2959	75	3	the	the	DET
hassl-2959	75	4	firm	firm	ADJ
hassl-2959	75	5	size	size	NOUN
hassl-2959	75	6	,	,	PUNCT
hassl-2959	75	7	the	the	PRON
hassl-2959	75	8	broader	broad	ADJ
hassl-2959	75	9	the	the	DET
hassl-2959	75	10	information	information	NOUN
hassl-2959	75	11	is	be	AUX
hassl-2959	75	12	disclosed	disclose	VERB
hassl-2959	75	13	.	.	PUNCT
hassl-2959	76	1	this	this	PRON
hassl-2959	76	2	means	mean	VERB
hassl-2959	76	3	a	a	DET
hassl-2959	76	4	larger	large	ADJ
hassl-2959	76	5	firm	firm	NOUN
hassl-2959	76	6	does	do	VERB
hassl-2959	76	7	more	more	ADJ
hassl-2959	76	8	disclosure	disclosure	NOUN
hassl-2959	76	9	due	due	ADP
hassl-2959	76	10	to	to	ADP
hassl-2959	76	11	pressures	pressure	NOUN
hassl-2959	76	12	from	from	ADP
hassl-2959	76	13	various	various	ADJ
hassl-2959	76	14	parties	party	NOUN
hassl-2959	76	15	.	.	PUNCT
hassl-2959	77	1	this	this	DET
hassl-2959	77	2	statement	statement	NOUN
hassl-2959	77	3	is	be	AUX
hassl-2959	77	4	strengthened	strengthen	VERB
hassl-2959	77	5	by	by	ADP
hassl-2959	77	6	studies	study	NOUN
hassl-2959	77	7	of	of	ADP
hassl-2959	77	8	elfeky	elfeky	NOUN
hassl-2959	77	9	(	(	PUNCT
hassl-2959	77	10	2017	2017	NUM
hassl-2959	77	11	)	)	PUNCT
hassl-2959	77	12	,	,	PUNCT
hassl-2959	77	13	gunawan	gunawan	NOUN
hassl-2959	77	14	and	and	CCONJ
hassl-2959	77	15	zakiyah	zakiyah	PROPN
hassl-2959	77	16	(	(	PUNCT
hassl-2959	77	17	2017	2017	NUM
hassl-2959	77	18	)	)	PUNCT
hassl-2959	77	19	,	,	PUNCT
hassl-2959	77	20	abdullah	abdullah	PROPN
hassl-2959	77	21	and	and	CCONJ
hassl-2959	77	22	ismail	ismail	PROPN
hassl-2959	77	23	(	(	PUNCT
hassl-2959	77	24	2015	2015	NUM
hassl-2959	77	25	)	)	PUNCT
hassl-2959	77	26	and	and	CCONJ
hassl-2959	77	27	yunifa	yunifa	NOUN
hassl-2959	77	28	and	and	CCONJ
hassl-2959	77	29	juliarto	juliarto	PROPN
hassl-2959	77	30	(	(	PUNCT
hassl-2959	77	31	2017	2017	NUM
hassl-2959	77	32	)	)	PUNCT
hassl-2959	77	33	revealing	reveal	VERB
hassl-2959	77	34	that	that	SCONJ
hassl-2959	77	35	the	the	DET
hassl-2959	77	36	firm	firm	ADJ
hassl-2959	77	37	size	size	NOUN
hassl-2959	77	38	has	have	VERB
hassl-2959	77	39	an	an	DET
hassl-2959	77	40	influence	influence	NOUN
hassl-2959	77	41	on	on	ADP
hassl-2959	77	42	risk	risk	NOUN
hassl-2959	77	43	management	management	NOUN
hassl-2959	77	44	disclosure	disclosure	NOUN
hassl-2959	77	45	.	.	PUNCT
hassl-2959	78	1	based	base	VERB
hassl-2959	78	2	on	on	ADP
hassl-2959	78	3	the	the	DET
hassl-2959	78	4	explanation	explanation	NOUN
hassl-2959	78	5	,	,	PUNCT
hassl-2959	78	6	the	the	DET
hassl-2959	78	7	first	first	ADJ
hassl-2959	78	8	hypothesis	hypothesis	NOUN
hassl-2959	78	9	is	be	AUX
hassl-2959	78	10	proposed	propose	VERB
hassl-2959	78	11	as	as	SCONJ
hassl-2959	78	12	follows	follow	VERB
hassl-2959	78	13	:	:	PUNCT
hassl-2959	78	14	h1	h1	NOUN
hassl-2959	78	15	:	:	PUNCT
hassl-2959	78	16	firm	firm	ADJ
hassl-2959	78	17	size	size	NOUN
hassl-2959	78	18	has	have	VERB
hassl-2959	78	19	a	a	DET
hassl-2959	78	20	positive	positive	ADJ
hassl-2959	78	21	influence	influence	NOUN
hassl-2959	78	22	on	on	ADP
hassl-2959	78	23	risk	risk	NOUN
hassl-2959	78	24	management	management	NOUN
hassl-2959	78	25	disclosure	disclosure	NOUN
hassl-2959	78	26	.	.	PUNCT
hassl-2959	79	1	based	base	VERB
hassl-2959	79	2	on	on	ADP
hassl-2959	79	3	the	the	DET
hassl-2959	79	4	regulation	regulation	NOUN
hassl-2959	79	5	of	of	ADP
hassl-2959	79	6	bank	bank	PROPN
hassl-2959	79	7	indonesia	indonesia	PROPN
hassl-2959	79	8	no	no	DET
hassl-2959	79	9	14/14	14/14	NUM
hassl-2959	79	10	/	/	SYM
hassl-2959	79	11	pbi/2012	pbi/2012	NOUN
hassl-2959	79	12	regarding	regard	VERB
hassl-2959	79	13	transparency	transparency	NOUN
hassl-2959	79	14	and	and	CCONJ
hassl-2959	79	15	publication	publication	NOUN
hassl-2959	79	16	of	of	ADP
hassl-2959	79	17	bank	bank	NOUN
hassl-2959	79	18	report	report	NOUN
hassl-2959	79	19	in	in	ADP
hassl-2959	79	20	creating	create	VERB
hassl-2959	79	21	market	market	NOUN
hassl-2959	79	22	discipline	discipline	NOUN
hassl-2959	79	23	to	to	PART
hassl-2959	79	24	be	be	AUX
hassl-2959	79	25	aligned	align	VERB
hassl-2959	79	26	with	with	ADP
hassl-2959	79	27	developments	development	NOUN
hassl-2959	79	28	in	in	ADP
hassl-2959	79	29	international	international	ADJ
hassl-2959	79	30	standards	standard	NOUN
hassl-2959	79	31	,	,	PUNCT
hassl-2959	79	32	it	it	PRON
hassl-2959	79	33	is	be	AUX
hassl-2959	79	34	necessary	necessary	ADJ
hassl-2959	79	35	to	to	PART
hassl-2959	79	36	increase	increase	VERB
hassl-2959	79	37	the	the	DET
hassl-2959	79	38	transparency	transparency	NOUN
hassl-2959	79	39	of	of	ADP
hassl-2959	79	40	the	the	DET
hassl-2959	79	41	financial	financial	ADJ
hassl-2959	79	42	condition	condition	NOUN
hassl-2959	79	43	and	and	CCONJ
hassl-2959	79	44	performance	performance	NOUN
hassl-2959	79	45	of	of	ADP
hassl-2959	79	46	banks	bank	NOUN
hassl-2959	79	47	by	by	ADP
hassl-2959	79	48	publishing	publish	VERB
hassl-2959	79	49	reports	report	NOUN
hassl-2959	79	50	to	to	PART
hassl-2959	79	51	make	make	VERB
hassl-2959	79	52	it	it	PRON
hassl-2959	79	53	easy	easy	ADJ
hassl-2959	79	54	for	for	SCONJ
hassl-2959	79	55	public	public	ADJ
hassl-2959	79	56	and	and	CCONJ
hassl-2959	79	57	market	market	NOUN
hassl-2959	79	58	players	player	NOUN
hassl-2959	79	59	to	to	PART
hassl-2959	79	60	do	do	VERB
hassl-2959	79	61	assessments	assessment	NOUN
hassl-2959	79	62	(	(	PUNCT
hassl-2959	79	63	pbi	pbi	NOUN
hassl-2959	79	64	no	no	NOUN
hassl-2959	79	65	.	.	NOUN
hassl-2959	80	1	14/14	14/14	NUM
hassl-2959	80	2	,	,	PUNCT
hassl-2959	80	3	2012	2012	NUM
hassl-2959	80	4	)	)	PUNCT
hassl-2959	80	5	.	.	PUNCT
hassl-2959	81	1	to	to	ADP
hassl-2959	81	2	that	that	DET
hassl-2959	81	3	end	end	NOUN
hassl-2959	81	4	,	,	PUNCT
hassl-2959	81	5	audit	audit	NOUN
hassl-2959	81	6	committee	committee	NOUN
hassl-2959	81	7	serves	serve	VERB
hassl-2959	81	8	to	to	PART
hassl-2959	81	9	ensure	ensure	VERB
hassl-2959	81	10	that	that	SCONJ
hassl-2959	81	11	the	the	DET
hassl-2959	81	12	financial	financial	ADJ
hassl-2959	81	13	statements	statement	NOUN
hassl-2959	81	14	prepared	prepare	VERB
hassl-2959	81	15	are	be	AUX
hassl-2959	81	16	presented	present	VERB
hassl-2959	81	17	fairly	fairly	ADV
hassl-2959	81	18	in	in	ADP
hassl-2959	81	19	accordance	accordance	NOUN
hassl-2959	81	20	with	with	ADP
hassl-2959	81	21	accounting	accounting	NOUN
hassl-2959	81	22	principles	principle	NOUN
hassl-2959	81	23	and	and	CCONJ
hassl-2959	81	24	are	be	AUX
hassl-2959	81	25	protected	protect	VERB
hassl-2959	81	26	from	from	ADP
hassl-2959	81	27	possible	possible	ADJ
hassl-2959	81	28	risks	risk	NOUN
hassl-2959	81	29	.	.	PUNCT
hassl-2959	82	1	the	the	DET
hassl-2959	82	2	frequency	frequency	NOUN
hassl-2959	82	3	of	of	ADP
hassl-2959	82	4	audit	audit	NOUN
hassl-2959	82	5	committee	committee	NOUN
hassl-2959	82	6	meetings	meeting	NOUN
hassl-2959	82	7	plays	play	VERB
hassl-2959	82	8	such	such	DET
hassl-2959	82	9	an	an	DET
hassl-2959	82	10	important	important	ADJ
hassl-2959	82	11	role	role	NOUN
hassl-2959	82	12	for	for	ADP
hassl-2959	82	13	the	the	DET
hassl-2959	82	14	effectiveness	effectiveness	NOUN
hassl-2959	82	15	of	of	ADP
hassl-2959	82	16	the	the	DET
hassl-2959	82	17	audit	audit	NOUN
hassl-2959	82	18	committee	committee	NOUN
hassl-2959	82	19	.	.	PUNCT
hassl-2959	83	1	the	the	PRON
hassl-2959	83	2	more	more	ADV
hassl-2959	83	3	frequently	frequently	ADV
hassl-2959	83	4	the	the	DET
hassl-2959	83	5	audit	audit	NOUN
hassl-2959	83	6	committee	committee	NOUN
hassl-2959	83	7	holds	hold	VERB
hassl-2959	83	8	meetings	meeting	NOUN
hassl-2959	83	9	,	,	PUNCT
hassl-2959	83	10	the	the	DET
hassl-2959	83	11	better	well	ADJ
hassl-2959	83	12	is	be	AUX
hassl-2959	83	13	the	the	DET
hassl-2959	83	14	supervisions	supervision	NOUN
hassl-2959	83	15	of	of	ADP
hassl-2959	83	16	the	the	DET
hassl-2959	83	17	bank	bank	NOUN
hassl-2959	83	18	to	to	PART
hassl-2959	83	19	provide	provide	VERB
hassl-2959	83	20	good	good	ADJ
hassl-2959	83	21	quality	quality	NOUN
hassl-2959	83	22	information	information	NOUN
hassl-2959	83	23	.	.	PUNCT
hassl-2959	84	1	this	this	DET
hassl-2959	84	2	statement	statement	NOUN
hassl-2959	84	3	has	have	AUX
hassl-2959	84	4	been	be	AUX
hassl-2959	84	5	proven	prove	VERB
hassl-2959	84	6	by	by	ADP
hassl-2959	84	7	studies	study	NOUN
hassl-2959	84	8	of	of	ADP
hassl-2959	84	9	almaghzom	almaghzom	PROPN
hassl-2959	84	10	et	et	PROPN
hassl-2959	84	11	al	al	PROPN
hassl-2959	84	12	.	.	PROPN
hassl-2959	85	1	(	(	PUNCT
hassl-2959	85	2	2016	2016	NUM
hassl-2959	85	3	)	)	PUNCT
hassl-2959	85	4	and	and	CCONJ
hassl-2959	85	5	alkurdi	alkurdi	NOUN
hassl-2959	85	6	,	,	PUNCT
hassl-2959	85	7	hussainey	hussainey	NOUN
hassl-2959	85	8	,	,	PUNCT
hassl-2959	85	9	tahat	tahat	NOUN
hassl-2959	85	10	,	,	PUNCT
hassl-2959	85	11	and	and	CCONJ
hassl-2959	85	12	aladwan	aladwan	NOUN
hassl-2959	85	13	(	(	PUNCT
hassl-2959	85	14	2019	2019	NUM
hassl-2959	85	15	)	)	PUNCT
hassl-2959	85	16	revealing	reveal	VERB
hassl-2959	85	17	that	that	DET
hassl-2959	85	18	audit	audit	NOUN
hassl-2959	85	19	committee	committee	NOUN
hassl-2959	85	20	meetings	meeting	NOUN
hassl-2959	85	21	had	have	VERB
hassl-2959	85	22	an	an	DET
hassl-2959	85	23	influence	influence	NOUN
hassl-2959	85	24	on	on	ADP
hassl-2959	85	25	risk	risk	NOUN
hassl-2959	85	26	management	management	NOUN
hassl-2959	85	27	disclosure	disclosure	NOUN
hassl-2959	85	28	.	.	PUNCT
hassl-2959	86	1	the	the	DET
hassl-2959	86	2	explanation	explanation	NOUN
hassl-2959	86	3	leads	lead	VERB
hassl-2959	86	4	to	to	ADP
hassl-2959	86	5	the	the	DET
hassl-2959	86	6	second	second	ADJ
hassl-2959	86	7	hypothesis	hypothesis	NOUN
hassl-2959	86	8	as	as	SCONJ
hassl-2959	86	9	follows	follow	VERB
hassl-2959	86	10	:	:	PUNCT
hassl-2959	86	11	h2	h2	NOUN
hassl-2959	86	12	:	:	PUNCT
hassl-2959	86	13	audit	audit	PROPN
hassl-2959	86	14	committee	committee	NOUN
hassl-2959	86	15	has	have	VERB
hassl-2959	86	16	a	a	DET
hassl-2959	86	17	positive	positive	ADJ
hassl-2959	86	18	influence	influence	NOUN
hassl-2959	86	19	on	on	ADP
hassl-2959	86	20	risk	risk	NOUN
hassl-2959	86	21	management	management	NOUN
hassl-2959	86	22	disclosure	disclosure	NOUN
hassl-2959	86	23	.	.	PUNCT
hassl-2959	87	1	beside	beside	ADP
hassl-2959	87	2	the	the	DET
hassl-2959	87	3	audit	audit	NOUN
hassl-2959	87	4	committee	committee	NOUN
hassl-2959	87	5	,	,	PUNCT
hassl-2959	87	6	there	there	PRON
hassl-2959	87	7	is	be	VERB
hassl-2959	87	8	a	a	DET
hassl-2959	87	9	risk	risk	NOUN
hassl-2959	87	10	committee	committee	NOUN
hassl-2959	87	11	too	too	ADV
hassl-2959	87	12	.	.	PUNCT
hassl-2959	88	1	it	it	PRON
hassl-2959	88	2	serves	serve	VERB
hassl-2959	88	3	to	to	PART
hassl-2959	88	4	provide	provide	VERB
hassl-2959	88	5	the	the	DET
hassl-2959	88	6	real	real	ADJ
hassl-2959	88	7	description	description	NOUN
hassl-2959	88	8	of	of	ADP
hassl-2959	88	9	risks	risk	NOUN
hassl-2959	88	10	and	and	CCONJ
hassl-2959	88	11	disclosing	disclose	VERB
hassl-2959	88	12	the	the	DET
hassl-2959	88	13	risks	risk	NOUN
hassl-2959	88	14	faced	face	VERB
hassl-2959	88	15	by	by	ADP
hassl-2959	88	16	a	a	DET
hassl-2959	88	17	company	company	NOUN
hassl-2959	88	18	.	.	PUNCT
hassl-2959	89	1	the	the	DET
hassl-2959	89	2	effectiveness	effectiveness	NOUN
hassl-2959	89	3	of	of	ADP
hassl-2959	89	4	a	a	DET
hassl-2959	89	5	risk	risk	NOUN
hassl-2959	89	6	committee	committee	NOUN
hassl-2959	89	7	in	in	ADP
hassl-2959	89	8	carrying	carry	VERB
hassl-2959	89	9	out	out	ADP
hassl-2959	89	10	its	its	PRON
hassl-2959	89	11	functions	function	NOUN
hassl-2959	89	12	is	be	AUX
hassl-2959	89	13	reflected	reflect	VERB
hassl-2959	89	14	in	in	ADP
hassl-2959	89	15	the	the	DET
hassl-2959	89	16	number	number	NOUN
hassl-2959	89	17	of	of	ADP
hassl-2959	89	18	meetings	meeting	NOUN
hassl-2959	89	19	held	hold	VERB
hassl-2959	89	20	.	.	PUNCT
hassl-2959	90	1	through	through	ADP
hassl-2959	90	2	risk	risk	NOUN
hassl-2959	90	3	committee	committee	NOUN
hassl-2959	90	4	meetings	meeting	NOUN
hassl-2959	90	5	,	,	PUNCT
hassl-2959	90	6	information	information	NOUN
hassl-2959	90	7	disclosure	disclosure	NOUN
hassl-2959	90	8	can	can	AUX
hassl-2959	90	9	be	be	AUX
hassl-2959	90	10	deeper	deep	ADJ
hassl-2959	90	11	and	and	CCONJ
hassl-2959	90	12	wider	wide	ADJ
hassl-2959	90	13	.	.	PUNCT
hassl-2959	91	1	this	this	DET
hassl-2959	91	2	statement	statement	NOUN
hassl-2959	91	3	is	be	AUX
hassl-2959	91	4	supported	support	VERB
hassl-2959	91	5	by	by	ADP
hassl-2959	91	6	studies	study	NOUN
hassl-2959	91	7	of	of	ADP
hassl-2959	91	8	abdallah	abdallah	PROPN
hassl-2959	91	9	,	,	PUNCT
hassl-2959	91	10	hassan	hassan	PROPN
hassl-2959	91	11	,	,	PUNCT
hassl-2959	91	12	and	and	CCONJ
hassl-2959	91	13	mcclelland	mcclelland	PROPN
hassl-2959	91	14	(	(	PUNCT
hassl-2959	91	15	2015	2015	NUM
hassl-2959	91	16	)	)	PUNCT
hassl-2959	91	17	,	,	PUNCT
hassl-2959	91	18	abdullah	abdullah	PROPN
hassl-2959	91	19	et	et	PROPN
hassl-2959	91	20	al	al	PROPN
hassl-2959	91	21	.	.	PROPN
hassl-2959	92	1	(	(	PUNCT
hassl-2959	92	2	2015	2015	NUM
hassl-2959	92	3	)	)	PUNCT
hassl-2959	92	4	and	and	CCONJ
hassl-2959	92	5	bello	bello	PROPN
hassl-2959	92	6	,	,	PUNCT
hassl-2959	92	7	yusuf	yusuf	PROPN
hassl-2959	92	8	,	,	PUNCT
hassl-2959	92	9	and	and	CCONJ
hassl-2959	92	10	nuhu	nuhu	NOUN
hassl-2959	92	11	(	(	PUNCT
hassl-2959	92	12	2019	2019	NUM
hassl-2959	92	13	)	)	PUNCT
hassl-2959	92	14	revealing	reveal	VERB
hassl-2959	92	15	that	that	SCONJ
hassl-2959	92	16	the	the	DET
hassl-2959	92	17	frequency	frequency	NOUN
hassl-2959	92	18	of	of	ADP
hassl-2959	92	19	risk	risk	NOUN
hassl-2959	92	20	committee	committee	NOUN
hassl-2959	92	21	meetings	meeting	NOUN
hassl-2959	92	22	had	have	VERB
hassl-2959	92	23	an	an	DET
hassl-2959	92	24	influence	influence	NOUN
hassl-2959	92	25	on	on	ADP
hassl-2959	92	26	risk	risk	NOUN
hassl-2959	92	27	management	management	NOUN
hassl-2959	92	28	disclosure	disclosure	NOUN
hassl-2959	92	29	.	.	PUNCT
hassl-2959	93	1	hence	hence	ADV
hassl-2959	93	2	,	,	PUNCT
hassl-2959	93	3	the	the	DET
hassl-2959	93	4	third	third	ADJ
hassl-2959	93	5	hypothesis	hypothesis	NOUN
hassl-2959	93	6	is	be	AUX
hassl-2959	93	7	proposed	propose	VERB
hassl-2959	93	8	as	as	SCONJ
hassl-2959	93	9	follows	follow	VERB
hassl-2959	93	10	:	:	PUNCT
hassl-2959	93	11	h3	h3	NOUN
hassl-2959	93	12	:	:	PUNCT
hassl-2959	93	13	risk	risk	NOUN
hassl-2959	93	14	committee	committee	NOUN
hassl-2959	93	15	has	have	VERB
hassl-2959	93	16	a	a	DET
hassl-2959	93	17	positive	positive	ADJ
hassl-2959	93	18	influence	influence	NOUN
hassl-2959	93	19	on	on	ADP
hassl-2959	93	20	risk	risk	NOUN
hassl-2959	93	21	management	management	NOUN
hassl-2959	93	22	disclosure	disclosure	NOUN
hassl-2959	93	23	.	.	PUNCT
hassl-2959	94	1	another	another	DET
hassl-2959	94	2	aspect	aspect	NOUN
hassl-2959	94	3	is	be	AUX
hassl-2959	94	4	total	total	ADJ
hassl-2959	94	5	assets	asset	NOUN
hassl-2959	94	6	which	which	PRON
hassl-2959	94	7	can	can	AUX
hassl-2959	94	8	describe	describe	VERB
hassl-2959	94	9	the	the	DET
hassl-2959	94	10	size	size	NOUN
hassl-2959	94	11	of	of	ADP
hassl-2959	94	12	a	a	DET
hassl-2959	94	13	firm	firm	NOUN
hassl-2959	94	14	.	.	PUNCT
hassl-2959	95	1	the	the	PRON
hassl-2959	95	2	larger	large	ADJ
hassl-2959	95	3	the	the	DET
hassl-2959	95	4	total	total	ADJ
hassl-2959	95	5	assets	asset	NOUN
hassl-2959	95	6	of	of	ADP
hassl-2959	95	7	a	a	DET
hassl-2959	95	8	firm	firm	NOUN
hassl-2959	95	9	,	,	PUNCT
hassl-2959	95	10	the	the	DET
hassl-2959	95	11	bigger	big	ADJ
hassl-2959	95	12	is	be	AUX
hassl-2959	95	13	the	the	DET
hassl-2959	95	14	firm	firm	ADJ
hassl-2959	95	15	size	size	NOUN
hassl-2959	95	16	.	.	PUNCT
hassl-2959	96	1	furthermore	furthermore	ADV
hassl-2959	96	2	,	,	PUNCT
hassl-2959	96	3	the	the	PRON
hassl-2959	96	4	larger	large	ADJ
hassl-2959	96	5	the	the	DET
hassl-2959	96	6	firm	firm	ADJ
hassl-2959	96	7	size	size	NOUN
hassl-2959	96	8	,	,	PUNCT
hassl-2959	96	9	the	the	DET
hassl-2959	96	10	more	more	ADV
hassl-2959	96	11	interested	interested	ADJ
hassl-2959	96	12	are	be	AUX
hassl-2959	96	13	the	the	DET
hassl-2959	96	14	investors	investor	NOUN
hassl-2959	96	15	in	in	ADP
hassl-2959	96	16	the	the	DET
hassl-2959	96	17	firm	firm	NOUN
hassl-2959	96	18	(	(	PUNCT
hassl-2959	96	19	raharja	raharja	PROPN
hassl-2959	96	20	&	&	CCONJ
hassl-2959	96	21	putra	putra	PROPN
hassl-2959	96	22	,	,	PUNCT
hassl-2959	96	23	2016	2016	NUM
hassl-2959	96	24	)	)	PUNCT
hassl-2959	96	25	.	.	PUNCT
hassl-2959	97	1	their	their	PRON
hassl-2959	97	2	interest	interest	NOUN
hassl-2959	97	3	in	in	ADP
hassl-2959	97	4	the	the	DET
hassl-2959	97	5	firm	firm	NOUN
hassl-2959	97	6	will	will	AUX
hassl-2959	97	7	be	be	AUX
hassl-2959	97	8	more	more	ADV
hassl-2959	97	9	likely	likely	ADJ
hassl-2959	97	10	to	to	PART
hassl-2959	97	11	affect	affect	VERB
hassl-2959	97	12	the	the	DET
hassl-2959	97	13	decision	decision	NOUN
hassl-2959	97	14	-	-	PUNCT
hassl-2959	97	15	making	make	VERB
hassl-2959	97	16	process	process	NOUN
hassl-2959	97	17	in	in	ADP
hassl-2959	97	18	buying	buy	VERB
hassl-2959	97	19	its	its	PRON
hassl-2959	97	20	stock	stock	NOUN
hassl-2959	97	21	.	.	PUNCT
hassl-2959	98	1	the	the	DET
hassl-2959	98	2	more	more	ADJ
hassl-2959	98	3	investors	investor	NOUN
hassl-2959	98	4	who	who	PRON
hassl-2959	98	5	are	be	AUX
hassl-2959	98	6	interested	interested	ADJ
hassl-2959	98	7	in	in	ADP
hassl-2959	98	8	the	the	DET
hassl-2959	98	9	firm	firm	NOUN
hassl-2959	98	10	's	's	PART
hassl-2959	98	11	stock	stock	NOUN
hassl-2959	98	12	,	,	PUNCT
hassl-2959	98	13	the	the	DET
hassl-2959	98	14	firm	firm	ADJ
hassl-2959	98	15	value	value	NOUN
hassl-2959	98	16	will	will	AUX
hassl-2959	98	17	rise	rise	VERB
hassl-2959	98	18	higher	higher	ADV
hassl-2959	98	19	.	.	PUNCT
hassl-2959	99	1	this	this	DET
hassl-2959	99	2	elaboration	elaboration	NOUN
hassl-2959	99	3	leads	lead	VERB
hassl-2959	99	4	to	to	ADP
hassl-2959	99	5	the	the	DET
hassl-2959	99	6	proposal	proposal	NOUN
hassl-2959	99	7	of	of	ADP
hassl-2959	99	8	fourth	fourth	ADJ
hassl-2959	99	9	hypothesis	hypothesis	NOUN
hassl-2959	99	10	:	:	PUNCT
hassl-2959	99	11	h4	h4	NOUN
hassl-2959	99	12	:	:	PUNCT
hassl-2959	99	13	firm	firm	ADJ
hassl-2959	99	14	size	size	NOUN
hassl-2959	99	15	has	have	VERB
hassl-2959	99	16	a	a	DET
hassl-2959	99	17	positive	positive	ADJ
hassl-2959	99	18	influence	influence	NOUN
hassl-2959	99	19	on	on	ADP
hassl-2959	99	20	banking	banking	NOUN
hassl-2959	99	21	firm	firm	NOUN
hassl-2959	99	22	value	value	NOUN
hassl-2959	99	23	.	.	PUNCT
hassl-2959	100	1	audit	audit	NOUN
hassl-2959	100	2	committee	committee	NOUN
hassl-2959	100	3	is	be	AUX
hassl-2959	100	4	created	create	VERB
hassl-2959	100	5	by	by	ADP
hassl-2959	100	6	an	an	DET
hassl-2959	100	7	independent	independent	ADJ
hassl-2959	100	8	commissioner	commissioner	NOUN
hassl-2959	100	9	to	to	PART
hassl-2959	100	10	supervise	supervise	VERB
hassl-2959	100	11	the	the	DET
hassl-2959	100	12	company	company	NOUN
hassl-2959	100	13	performance	performance	NOUN
hassl-2959	100	14	.	.	PUNCT
hassl-2959	101	1	independent	independent	ADJ
hassl-2959	101	2	audit	audit	NOUN
hassl-2959	101	3	committee	committee	NOUN
hassl-2959	101	4	is	be	AUX
hassl-2959	101	5	expected	expect	VERB
hassl-2959	101	6	to	to	PART
hassl-2959	101	7	be	be	AUX
hassl-2959	101	8	able	able	ADJ
hassl-2959	101	9	to	to	PART
hassl-2959	101	10	provide	provide	VERB
hassl-2959	101	11	transparency	transparency	NOUN
hassl-2959	101	12	of	of	ADP
hassl-2959	101	13	management	management	NOUN
hassl-2959	101	14	accountability	accountability	NOUN
hassl-2959	101	15	of	of	ADP
hassl-2959	101	16	financial	financial	ADJ
hassl-2959	101	17	statements	statement	NOUN
hassl-2959	101	18	.	.	PUNCT
hassl-2959	102	1	supervising	supervise	VERB
hassl-2959	102	2	the	the	DET
hassl-2959	102	3	company	company	NOUN
hassl-2959	102	4	by	by	ADP
hassl-2959	102	5	the	the	DET
hassl-2959	102	6	audit	audit	NOUN
hassl-2959	102	7	committee	committee	NOUN
hassl-2959	102	8	is	be	AUX
hassl-2959	102	9	more	more	ADV
hassl-2959	102	10	likely	likely	ADJ
hassl-2959	102	11	to	to	PART
hassl-2959	102	12	attract	attract	VERB
hassl-2959	102	13	stakeholders	stakeholder	NOUN
hassl-2959	102	14	to	to	ADP
hassl-2959	102	15	humanities	humanity	NOUN
hassl-2959	102	16	and	and	CCONJ
hassl-2959	102	17	social	social	ADJ
hassl-2959	102	18	sciences	science	NOUN
hassl-2959	102	19	letters	letter	NOUN
hassl-2959	102	20	,	,	PUNCT
hassl-2959	102	21	2022	2022	NUM
hassl-2959	102	22	,	,	PUNCT
hassl-2959	102	23	10(2	10(2	NUM
hassl-2959	102	24	):	):	PUNCT
hassl-2959	102	25	139	139	NUM
hassl-2959	102	26	-	-	SYM
hassl-2959	102	27	148	148	NUM
hassl-2959	102	28	142	142	NUM
hassl-2959	102	29	©	©	PROPN
hassl-2959	102	30	2022	2022	NUM
hassl-2959	102	31	conscientia	conscientia	PROPN
hassl-2959	102	32	beam	beam	PROPN
hassl-2959	102	33	.	.	PUNCT
hassl-2959	103	1	all	all	DET
hassl-2959	103	2	rights	right	NOUN
hassl-2959	103	3	reserved	reserve	VERB
hassl-2959	103	4	.	.	PUNCT
hassl-2959	103	5	invest	invest	VERB
hassl-2959	103	6	in	in	ADP
hassl-2959	103	7	the	the	DET
hassl-2959	103	8	company	company	NOUN
hassl-2959	103	9	.	.	PUNCT
hassl-2959	104	1	to	to	PART
hassl-2959	104	2	make	make	VERB
hassl-2959	104	3	an	an	DET
hassl-2959	104	4	effective	effective	ADJ
hassl-2959	104	5	decision	decision	NOUN
hassl-2959	104	6	,	,	PUNCT
hassl-2959	104	7	a	a	DET
hassl-2959	104	8	sufficient	sufficient	ADJ
hassl-2959	104	9	period	period	NOUN
hassl-2959	104	10	of	of	ADP
hassl-2959	104	11	time	time	NOUN
hassl-2959	104	12	and	and	CCONJ
hassl-2959	104	13	well	well	ADV
hassl-2959	104	14	-	-	PUNCT
hassl-2959	104	15	organized	organize	VERB
hassl-2959	104	16	plan	plan	NOUN
hassl-2959	104	17	are	be	AUX
hassl-2959	104	18	required	require	VERB
hassl-2959	104	19	in	in	ADP
hassl-2959	104	20	a	a	DET
hassl-2959	104	21	group	group	NOUN
hassl-2959	104	22	,	,	PUNCT
hassl-2959	104	23	so	so	SCONJ
hassl-2959	104	24	that	that	SCONJ
hassl-2959	104	25	audit	audit	NOUN
hassl-2959	104	26	committee	committee	NOUN
hassl-2959	104	27	meetings	meeting	NOUN
hassl-2959	104	28	can	can	AUX
hassl-2959	104	29	be	be	AUX
hassl-2959	104	30	a	a	DET
hassl-2959	104	31	facility	facility	NOUN
hassl-2959	104	32	to	to	PART
hassl-2959	104	33	achieve	achieve	VERB
hassl-2959	104	34	effective	effective	ADJ
hassl-2959	104	35	decision	decision	NOUN
hassl-2959	104	36	.	.	PUNCT
hassl-2959	105	1	the	the	PRON
hassl-2959	105	2	more	more	ADV
hassl-2959	105	3	frequently	frequently	ADV
hassl-2959	105	4	the	the	DET
hassl-2959	105	5	audit	audit	NOUN
hassl-2959	105	6	committee	committee	NOUN
hassl-2959	105	7	holds	hold	VERB
hassl-2959	105	8	meetings	meeting	NOUN
hassl-2959	105	9	,	,	PUNCT
hassl-2959	105	10	the	the	PRON
hassl-2959	105	11	better	well	ADJ
hassl-2959	105	12	the	the	DET
hassl-2959	105	13	decisions	decision	NOUN
hassl-2959	105	14	will	will	AUX
hassl-2959	105	15	be	be	AUX
hassl-2959	105	16	made	make	VERB
hassl-2959	105	17	,	,	PUNCT
hassl-2959	105	18	thus	thus	ADV
hassl-2959	105	19	increasing	increase	VERB
hassl-2959	105	20	firm	firm	ADJ
hassl-2959	105	21	value	value	NOUN
hassl-2959	105	22	.	.	PUNCT
hassl-2959	106	1	this	this	DET
hassl-2959	106	2	statement	statement	NOUN
hassl-2959	106	3	has	have	AUX
hassl-2959	106	4	been	be	AUX
hassl-2959	106	5	proven	prove	VERB
hassl-2959	106	6	by	by	ADP
hassl-2959	106	7	the	the	DET
hassl-2959	106	8	study	study	NOUN
hassl-2959	106	9	of	of	ADP
hassl-2959	106	10	sarpal	sarpal	NOUN
hassl-2959	106	11	(	(	PUNCT
hassl-2959	106	12	2017	2017	NUM
hassl-2959	106	13	)	)	PUNCT
hassl-2959	106	14	.	.	PUNCT
hassl-2959	107	1	based	base	VERB
hassl-2959	107	2	on	on	ADP
hassl-2959	107	3	this	this	DET
hassl-2959	107	4	explanation	explanation	NOUN
hassl-2959	107	5	,	,	PUNCT
hassl-2959	107	6	the	the	DET
hassl-2959	107	7	fifth	fifth	ADJ
hassl-2959	107	8	hypothesis	hypothesis	NOUN
hassl-2959	107	9	is	be	AUX
hassl-2959	107	10	proposed	propose	VERB
hassl-2959	107	11	as	as	SCONJ
hassl-2959	107	12	follows	follow	VERB
hassl-2959	107	13	:	:	PUNCT
hassl-2959	107	14	h5	h5	NOUN
hassl-2959	107	15	:	:	PUNCT
hassl-2959	107	16	audit	audit	PROPN
hassl-2959	107	17	committee	committee	NOUN
hassl-2959	107	18	has	have	VERB
hassl-2959	107	19	a	a	DET
hassl-2959	107	20	positive	positive	ADJ
hassl-2959	107	21	influence	influence	NOUN
hassl-2959	107	22	on	on	ADP
hassl-2959	107	23	banking	banking	NOUN
hassl-2959	107	24	firm	firm	NOUN
hassl-2959	107	25	value	value	NOUN
hassl-2959	107	26	.	.	PUNCT
hassl-2959	108	1	given	give	VERB
hassl-2959	108	2	the	the	DET
hassl-2959	108	3	complexity	complexity	NOUN
hassl-2959	108	4	of	of	ADP
hassl-2959	108	5	risks	risk	NOUN
hassl-2959	108	6	faced	face	VERB
hassl-2959	108	7	by	by	ADP
hassl-2959	108	8	banking	banking	NOUN
hassl-2959	108	9	sector	sector	NOUN
hassl-2959	108	10	,	,	PUNCT
hassl-2959	108	11	the	the	DET
hassl-2959	108	12	role	role	NOUN
hassl-2959	108	13	of	of	ADP
hassl-2959	108	14	risk	risk	NOUN
hassl-2959	108	15	committee	committee	NOUN
hassl-2959	108	16	is	be	AUX
hassl-2959	108	17	highly	highly	ADV
hassl-2959	108	18	needed	need	VERB
hassl-2959	108	19	and	and	CCONJ
hassl-2959	108	20	separated	separate	VERB
hassl-2959	108	21	from	from	ADP
hassl-2959	108	22	audit	audit	NOUN
hassl-2959	108	23	committee	committee	NOUN
hassl-2959	108	24	.	.	PUNCT
hassl-2959	109	1	the	the	DET
hassl-2959	109	2	risk	risk	NOUN
hassl-2959	109	3	committee	committee	NOUN
hassl-2959	109	4	set	set	VERB
hassl-2959	109	5	up	up	ADP
hassl-2959	109	6	strategies	strategy	NOUN
hassl-2959	109	7	upon	upon	SCONJ
hassl-2959	109	8	the	the	DET
hassl-2959	109	9	risks	risk	NOUN
hassl-2959	109	10	being	be	AUX
hassl-2959	109	11	faced	face	VERB
hassl-2959	109	12	and	and	CCONJ
hassl-2959	109	13	deliver	deliver	VERB
hassl-2959	109	14	them	they	PRON
hassl-2959	109	15	to	to	ADP
hassl-2959	109	16	the	the	DET
hassl-2959	109	17	stakeholders	stakeholder	NOUN
hassl-2959	109	18	.	.	PUNCT
hassl-2959	110	1	the	the	DET
hassl-2959	110	2	risk	risk	NOUN
hassl-2959	110	3	committee	committee	NOUN
hassl-2959	110	4	meetings	meeting	NOUN
hassl-2959	110	5	being	be	AUX
hassl-2959	110	6	held	hold	VERB
hassl-2959	110	7	will	will	AUX
hassl-2959	110	8	boost	boost	VERB
hassl-2959	110	9	the	the	DET
hassl-2959	110	10	acts	act	NOUN
hassl-2959	110	11	of	of	ADP
hassl-2959	110	12	monitoring	monitoring	NOUN
hassl-2959	110	13	and	and	CCONJ
hassl-2959	110	14	risk	risk	NOUN
hassl-2959	110	15	reporting	reporting	NOUN
hassl-2959	110	16	,	,	PUNCT
hassl-2959	110	17	thus	thus	ADV
hassl-2959	110	18	reducing	reduce	VERB
hassl-2959	110	19	the	the	DET
hassl-2959	110	20	negative	negative	ADJ
hassl-2959	110	21	impacts	impact	NOUN
hassl-2959	110	22	on	on	ADP
hassl-2959	110	23	firm	firm	ADJ
hassl-2959	110	24	value	value	NOUN
hassl-2959	110	25	.	.	PUNCT
hassl-2959	111	1	this	this	DET
hassl-2959	111	2	statement	statement	NOUN
hassl-2959	111	3	has	have	AUX
hassl-2959	111	4	been	be	AUX
hassl-2959	111	5	researched	research	VERB
hassl-2959	111	6	by	by	ADP
hassl-2959	111	7	kakanda	kakanda	NOUN
hassl-2959	111	8	,	,	PUNCT
hassl-2959	111	9	salim	salim	NOUN
hassl-2959	111	10	,	,	PUNCT
hassl-2959	111	11	and	and	CCONJ
hassl-2959	111	12	chandren	chandren	NOUN
hassl-2959	111	13	(	(	PUNCT
hassl-2959	111	14	2018	2018	NUM
hassl-2959	111	15	)	)	PUNCT
hassl-2959	111	16	who	who	PRON
hassl-2959	111	17	found	find	VERB
hassl-2959	111	18	that	that	SCONJ
hassl-2959	111	19	a	a	DET
hassl-2959	111	20	number	number	NOUN
hassl-2959	111	21	of	of	ADP
hassl-2959	111	22	risk	risk	NOUN
hassl-2959	111	23	committee	committee	NOUN
hassl-2959	111	24	meetings	meeting	NOUN
hassl-2959	111	25	spurred	spur	VERB
hassl-2959	111	26	better	well	ADJ
hassl-2959	111	27	decision	decision	NOUN
hassl-2959	111	28	makings	making	NOUN
hassl-2959	111	29	.	.	PUNCT
hassl-2959	112	1	this	this	DET
hassl-2959	112	2	explanation	explanation	NOUN
hassl-2959	112	3	leads	lead	VERB
hassl-2959	112	4	to	to	ADP
hassl-2959	112	5	the	the	DET
hassl-2959	112	6	sixth	sixth	ADJ
hassl-2959	112	7	hypothesis	hypothesis	NOUN
hassl-2959	112	8	as	as	SCONJ
hassl-2959	112	9	follows	follow	VERB
hassl-2959	112	10	:	:	PUNCT
hassl-2959	112	11	h6	h6	NOUN
hassl-2959	112	12	:	:	PUNCT
hassl-2959	112	13	risk	risk	NOUN
hassl-2959	112	14	committee	committee	NOUN
hassl-2959	112	15	has	have	VERB
hassl-2959	112	16	a	a	DET
hassl-2959	112	17	positive	positive	ADJ
hassl-2959	112	18	influence	influence	NOUN
hassl-2959	112	19	on	on	ADP
hassl-2959	112	20	banking	banking	NOUN
hassl-2959	112	21	firm	firm	NOUN
hassl-2959	112	22	value	value	NOUN
hassl-2959	112	23	.	.	PUNCT
hassl-2959	113	1	basically	basically	ADV
hassl-2959	113	2	,	,	PUNCT
hassl-2959	113	3	risk	risk	NOUN
hassl-2959	113	4	disclosure	disclosure	NOUN
hassl-2959	113	5	can	can	AUX
hassl-2959	113	6	help	help	VERB
hassl-2959	113	7	investors	investor	NOUN
hassl-2959	113	8	make	make	VERB
hassl-2959	113	9	decisions	decision	NOUN
hassl-2959	113	10	related	relate	VERB
hassl-2959	113	11	to	to	ADP
hassl-2959	113	12	a	a	DET
hassl-2959	113	13	company	company	NOUN
hassl-2959	113	14	’s	’s	PART
hassl-2959	113	15	future	future	NOUN
hassl-2959	113	16	.	.	PUNCT
hassl-2959	114	1	when	when	SCONJ
hassl-2959	114	2	the	the	DET
hassl-2959	114	3	risks	risk	NOUN
hassl-2959	114	4	are	be	AUX
hassl-2959	114	5	disclosed	disclose	VERB
hassl-2959	114	6	in	in	ADP
hassl-2959	114	7	details	detail	NOUN
hassl-2959	114	8	,	,	PUNCT
hassl-2959	114	9	it	it	PRON
hassl-2959	114	10	will	will	AUX
hassl-2959	114	11	enhance	enhance	VERB
hassl-2959	114	12	the	the	DET
hassl-2959	114	13	investors	investor	NOUN
hassl-2959	114	14	’	’	PART
hassl-2959	114	15	interest	interest	NOUN
hassl-2959	114	16	which	which	PRON
hassl-2959	114	17	in	in	ADP
hassl-2959	114	18	turn	turn	NOUN
hassl-2959	114	19	rise	rise	VERB
hassl-2959	114	20	the	the	DET
hassl-2959	114	21	firm	firm	ADJ
hassl-2959	114	22	value	value	NOUN
hassl-2959	114	23	in	in	ADP
hassl-2959	114	24	the	the	DET
hassl-2959	114	25	market	market	NOUN
hassl-2959	114	26	.	.	PUNCT
hassl-2959	115	1	information	information	NOUN
hassl-2959	115	2	disclosure	disclosure	NOUN
hassl-2959	115	3	can	can	AUX
hassl-2959	115	4	minimize	minimize	VERB
hassl-2959	115	5	information	information	NOUN
hassl-2959	115	6	asymmetry	asymmetry	NOUN
hassl-2959	115	7	and	and	CCONJ
hassl-2959	115	8	provide	provide	VERB
hassl-2959	115	9	more	more	ADV
hassl-2959	115	10	complete	complete	ADJ
hassl-2959	115	11	information	information	NOUN
hassl-2959	115	12	in	in	ADP
hassl-2959	115	13	order	order	NOUN
hassl-2959	115	14	that	that	SCONJ
hassl-2959	115	15	investors	investor	NOUN
hassl-2959	115	16	can	can	AUX
hassl-2959	115	17	assess	assess	VERB
hassl-2959	115	18	a	a	DET
hassl-2959	115	19	firm	firm	NOUN
hassl-2959	115	20	well	well	ADV
hassl-2959	115	21	.	.	PUNCT
hassl-2959	116	1	this	this	DET
hassl-2959	116	2	statement	statement	NOUN
hassl-2959	116	3	has	have	AUX
hassl-2959	116	4	been	be	AUX
hassl-2959	116	5	proven	prove	VERB
hassl-2959	116	6	by	by	ADP
hassl-2959	116	7	studies	study	NOUN
hassl-2959	116	8	of	of	ADP
hassl-2959	116	9	abdullah	abdullah	PROPN
hassl-2959	116	10	,	,	PUNCT
hassl-2959	116	11	ismail	ismail	PROPN
hassl-2959	116	12	,	,	PUNCT
hassl-2959	116	13	and	and	CCONJ
hassl-2959	116	14	isa	isa	NOUN
hassl-2959	116	15	(	(	PUNCT
hassl-2959	116	16	2015	2015	NUM
hassl-2959	116	17	)	)	PUNCT
hassl-2959	116	18	and	and	CCONJ
hassl-2959	116	19	bravo	bravo	PROPN
hassl-2959	116	20	(	(	PUNCT
hassl-2959	116	21	2017	2017	NUM
hassl-2959	116	22	)	)	PUNCT
hassl-2959	116	23	revealing	reveal	VERB
hassl-2959	116	24	that	that	DET
hassl-2959	116	25	risk	risk	NOUN
hassl-2959	116	26	management	management	NOUN
hassl-2959	116	27	disclosure	disclosure	NOUN
hassl-2959	116	28	had	have	VERB
hassl-2959	116	29	an	an	DET
hassl-2959	116	30	influence	influence	NOUN
hassl-2959	116	31	on	on	ADP
hassl-2959	116	32	firm	firm	ADJ
hassl-2959	116	33	value	value	NOUN
hassl-2959	116	34	.	.	PUNCT
hassl-2959	117	1	thus	thus	ADV
hassl-2959	117	2	,	,	PUNCT
hassl-2959	117	3	the	the	DET
hassl-2959	117	4	seventh	seventh	ADJ
hassl-2959	117	5	hypothesis	hypothesis	NOUN
hassl-2959	117	6	is	be	AUX
hassl-2959	117	7	proposed	propose	VERB
hassl-2959	117	8	as	as	SCONJ
hassl-2959	117	9	follows	follow	VERB
hassl-2959	117	10	:	:	PUNCT
hassl-2959	117	11	h7	h7	NOUN
hassl-2959	117	12	:	:	PUNCT
hassl-2959	117	13	risk	risk	NOUN
hassl-2959	117	14	management	management	NOUN
hassl-2959	117	15	disclosure	disclosure	NOUN
hassl-2959	117	16	has	have	VERB
hassl-2959	117	17	a	a	DET
hassl-2959	117	18	positive	positive	ADJ
hassl-2959	117	19	influence	influence	NOUN
hassl-2959	117	20	on	on	ADP
hassl-2959	117	21	banking	banking	NOUN
hassl-2959	117	22	firm	firm	NOUN
hassl-2959	117	23	value	value	NOUN
hassl-2959	117	24	.	.	PUNCT
hassl-2959	118	1	based	base	VERB
hassl-2959	118	2	on	on	ADP
hassl-2959	118	3	the	the	DET
hassl-2959	118	4	explanation	explanation	NOUN
hassl-2959	118	5	above	above	ADV
hassl-2959	118	6	,	,	PUNCT
hassl-2959	118	7	all	all	PRON
hassl-2959	118	8	of	of	ADP
hassl-2959	118	9	the	the	DET
hassl-2959	118	10	hypotheses	hypothesis	NOUN
hassl-2959	118	11	can	can	AUX
hassl-2959	118	12	be	be	AUX
hassl-2959	118	13	summarized	summarize	VERB
hassl-2959	118	14	below	below	ADP
hassl-2959	118	15	:	:	PUNCT
hassl-2959	118	16	h1	h1	NOUN
hassl-2959	118	17	:	:	PUNCT
hassl-2959	118	18	firm	firm	ADJ
hassl-2959	118	19	size	size	NOUN
hassl-2959	118	20	has	have	VERB
hassl-2959	118	21	a	a	DET
hassl-2959	118	22	positive	positive	ADJ
hassl-2959	118	23	influence	influence	NOUN
hassl-2959	118	24	on	on	ADP
hassl-2959	118	25	risk	risk	NOUN
hassl-2959	118	26	management	management	NOUN
hassl-2959	118	27	disclosure	disclosure	NOUN
hassl-2959	118	28	.	.	PUNCT
hassl-2959	119	1	h2	h2	NOUN
hassl-2959	119	2	:	:	PUNCT
hassl-2959	119	3	audit	audit	PROPN
hassl-2959	119	4	committee	committee	NOUN
hassl-2959	119	5	has	have	VERB
hassl-2959	119	6	a	a	DET
hassl-2959	119	7	positive	positive	ADJ
hassl-2959	119	8	influence	influence	NOUN
hassl-2959	119	9	on	on	ADP
hassl-2959	119	10	risk	risk	NOUN
hassl-2959	119	11	management	management	NOUN
hassl-2959	119	12	disclosure	disclosure	NOUN
hassl-2959	119	13	.	.	PUNCT
hassl-2959	120	1	h3	h3	NOUN
hassl-2959	120	2	:	:	PUNCT
hassl-2959	120	3	risk	risk	NOUN
hassl-2959	120	4	committee	committee	NOUN
hassl-2959	120	5	has	have	VERB
hassl-2959	120	6	a	a	DET
hassl-2959	120	7	positive	positive	ADJ
hassl-2959	120	8	influence	influence	NOUN
hassl-2959	120	9	on	on	ADP
hassl-2959	120	10	risk	risk	NOUN
hassl-2959	120	11	management	management	NOUN
hassl-2959	120	12	disclosure	disclosure	NOUN
hassl-2959	120	13	.	.	PUNCT
hassl-2959	121	1	h4	h4	NOUN
hassl-2959	121	2	:	:	PUNCT
hassl-2959	121	3	firm	firm	ADJ
hassl-2959	121	4	size	size	NOUN
hassl-2959	121	5	has	have	VERB
hassl-2959	121	6	a	a	DET
hassl-2959	121	7	positive	positive	ADJ
hassl-2959	121	8	influence	influence	NOUN
hassl-2959	121	9	on	on	ADP
hassl-2959	121	10	banking	banking	NOUN
hassl-2959	121	11	firm	firm	NOUN
hassl-2959	121	12	value	value	NOUN
hassl-2959	121	13	.	.	PUNCT
hassl-2959	122	1	h5	h5	PROPN
hassl-2959	122	2	:	:	PUNCT
hassl-2959	122	3	audit	audit	PROPN
hassl-2959	122	4	committee	committee	NOUN
hassl-2959	122	5	has	have	VERB
hassl-2959	122	6	a	a	DET
hassl-2959	122	7	positive	positive	ADJ
hassl-2959	122	8	influence	influence	NOUN
hassl-2959	122	9	on	on	ADP
hassl-2959	122	10	banking	banking	NOUN
hassl-2959	122	11	firm	firm	NOUN
hassl-2959	122	12	value	value	NOUN
hassl-2959	122	13	.	.	PUNCT
hassl-2959	123	1	h6	h6	NOUN
hassl-2959	123	2	:	:	PUNCT
hassl-2959	123	3	risk	risk	NOUN
hassl-2959	123	4	committee	committee	NOUN
hassl-2959	123	5	has	have	VERB
hassl-2959	123	6	a	a	DET
hassl-2959	123	7	positive	positive	ADJ
hassl-2959	123	8	influence	influence	NOUN
hassl-2959	123	9	on	on	ADP
hassl-2959	123	10	banking	banking	NOUN
hassl-2959	123	11	firm	firm	NOUN
hassl-2959	123	12	value	value	NOUN
hassl-2959	123	13	.	.	PUNCT
hassl-2959	124	1	h7	h7	NOUN
hassl-2959	124	2	:	:	PUNCT
hassl-2959	124	3	risk	risk	NOUN
hassl-2959	124	4	management	management	NOUN
hassl-2959	124	5	disclosure	disclosure	NOUN
hassl-2959	124	6	has	have	VERB
hassl-2959	124	7	a	a	DET
hassl-2959	124	8	positive	positive	ADJ
hassl-2959	124	9	influence	influence	NOUN
hassl-2959	124	10	on	on	ADP
hassl-2959	124	11	banking	banking	NOUN
hassl-2959	124	12	firm	firm	NOUN
hassl-2959	124	13	value	value	NOUN
hassl-2959	124	14	.	.	PUNCT
hassl-2959	125	1	3	3	X
hassl-2959	125	2	.	.	X
hassl-2959	125	3	methods	method	NOUN
hassl-2959	125	4	of	of	ADP
hassl-2959	125	5	the	the	DET
hassl-2959	125	6	research	research	NOUN
hassl-2959	125	7	3.1	3.1	NUM
hassl-2959	125	8	.	.	PUNCT
hassl-2959	126	1	research	research	NOUN
hassl-2959	126	2	sample	sample	NOUN
hassl-2959	126	3	the	the	DET
hassl-2959	126	4	population	population	NOUN
hassl-2959	126	5	in	in	ADP
hassl-2959	126	6	this	this	DET
hassl-2959	126	7	research	research	NOUN
hassl-2959	126	8	comprised	comprise	VERB
hassl-2959	126	9	the	the	DET
hassl-2959	126	10	banking	banking	NOUN
hassl-2959	126	11	industry	industry	NOUN
hassl-2959	126	12	’s	’s	PART
hassl-2959	126	13	firms	firm	NOUN
hassl-2959	126	14	listed	list	VERB
hassl-2959	126	15	on	on	ADP
hassl-2959	126	16	the	the	DET
hassl-2959	126	17	idx	idx	NOUN
hassl-2959	126	18	during	during	ADP
hassl-2959	126	19	the	the	DET
hassl-2959	126	20	period	period	NOUN
hassl-2959	126	21	2016	2016	NUM
hassl-2959	126	22	to	to	ADP
hassl-2959	126	23	2018	2018	NUM
hassl-2959	126	24	.	.	PUNCT
hassl-2959	127	1	the	the	DET
hassl-2959	127	2	purposive	purposive	ADJ
hassl-2959	127	3	sampling	sampling	NOUN
hassl-2959	127	4	method	method	NOUN
hassl-2959	127	5	was	be	AUX
hassl-2959	127	6	used	use	VERB
hassl-2959	127	7	to	to	PART
hassl-2959	127	8	select	select	VERB
hassl-2959	127	9	the	the	DET
hassl-2959	127	10	research	research	NOUN
hassl-2959	127	11	sample	sample	NOUN
hassl-2959	127	12	with	with	ADP
hassl-2959	127	13	a	a	DET
hassl-2959	127	14	few	few	ADJ
hassl-2959	127	15	criteria	criterion	NOUN
hassl-2959	127	16	the	the	DET
hassl-2959	127	17	banking	banking	NOUN
hassl-2959	127	18	firms	firm	NOUN
hassl-2959	127	19	should	should	AUX
hassl-2959	127	20	publish	publish	VERB
hassl-2959	127	21	annual	annual	ADJ
hassl-2959	127	22	financial	financial	ADJ
hassl-2959	127	23	statements	statement	NOUN
hassl-2959	127	24	,	,	PUNCT
hassl-2959	127	25	they	they	PRON
hassl-2959	127	26	are	be	AUX
hassl-2959	127	27	not	not	PART
hassl-2959	127	28	delisted	delist	VERB
hassl-2959	127	29	from	from	ADP
hassl-2959	127	30	the	the	DET
hassl-2959	127	31	stock	stock	NOUN
hassl-2959	127	32	exchange	exchange	NOUN
hassl-2959	127	33	during	during	ADP
hassl-2959	127	34	the	the	DET
hassl-2959	127	35	research	research	NOUN
hassl-2959	127	36	term	term	NOUN
hassl-2959	127	37	,	,	PUNCT
hassl-2959	127	38	and	and	CCONJ
hassl-2959	127	39	have	have	VERB
hassl-2959	127	40	complete	complete	ADJ
hassl-2959	127	41	data	datum	NOUN
hassl-2959	127	42	related	relate	VERB
hassl-2959	127	43	to	to	ADP
hassl-2959	127	44	the	the	DET
hassl-2959	127	45	research	research	NOUN
hassl-2959	127	46	variables	variable	NOUN
hassl-2959	127	47	.	.	PUNCT
hassl-2959	128	1	the	the	DET
hassl-2959	128	2	number	number	NOUN
hassl-2959	128	3	of	of	ADP
hassl-2959	128	4	research	research	NOUN
hassl-2959	128	5	sample	sample	NOUN
hassl-2959	128	6	was	be	AUX
hassl-2959	128	7	restricted	restrict	VERB
hassl-2959	128	8	to	to	ADP
hassl-2959	128	9	40	40	NUM
hassl-2959	128	10	banking	banking	NOUN
hassl-2959	128	11	firms	firm	NOUN
hassl-2959	128	12	out	out	ADP
hassl-2959	128	13	of	of	ADP
hassl-2959	128	14	the	the	DET
hassl-2959	128	15	total	total	ADJ
hassl-2959	128	16	population	population	NOUN
hassl-2959	128	17	of	of	ADP
hassl-2959	128	18	120	120	NUM
hassl-2959	128	19	banking	banking	NOUN
hassl-2959	128	20	firms	firm	NOUN
hassl-2959	128	21	observed	observe	VERB
hassl-2959	128	22	during	during	ADP
hassl-2959	128	23	three	three	NUM
hassl-2959	128	24	years	year	NOUN
hassl-2959	128	25	.	.	PUNCT
hassl-2959	129	1	3.2	3.2	NUM
hassl-2959	129	2	.	.	PUNCT
hassl-2959	130	1	research	research	NOUN
hassl-2959	130	2	variables	variable	VERB
hassl-2959	130	3	the	the	DET
hassl-2959	130	4	dependent	dependent	ADJ
hassl-2959	130	5	variable	variable	NOUN
hassl-2959	130	6	in	in	ADP
hassl-2959	130	7	this	this	DET
hassl-2959	130	8	study	study	NOUN
hassl-2959	130	9	was	be	AUX
hassl-2959	130	10	banking	banking	NOUN
hassl-2959	130	11	firm	firm	NOUN
hassl-2959	130	12	value	value	NOUN
hassl-2959	130	13	;	;	PUNCT
hassl-2959	130	14	the	the	DET
hassl-2959	130	15	independent	independent	ADJ
hassl-2959	130	16	variables	variable	NOUN
hassl-2959	130	17	were	be	AUX
hassl-2959	130	18	the	the	DET
hassl-2959	130	19	firm	firm	ADJ
hassl-2959	130	20	size	size	NOUN
hassl-2959	130	21	,	,	PUNCT
hassl-2959	130	22	audit	audit	NOUN
hassl-2959	130	23	committee	committee	NOUN
hassl-2959	130	24	,	,	PUNCT
hassl-2959	130	25	and	and	CCONJ
hassl-2959	130	26	risk	risk	NOUN
hassl-2959	130	27	committee	committee	NOUN
hassl-2959	130	28	;	;	PUNCT
hassl-2959	130	29	the	the	DET
hassl-2959	130	30	intervening	intervene	VERB
hassl-2959	130	31	variable	variable	NOUN
hassl-2959	130	32	was	be	AUX
hassl-2959	130	33	risk	risk	NOUN
hassl-2959	130	34	management	management	NOUN
hassl-2959	130	35	disclosure	disclosure	NOUN
hassl-2959	130	36	.	.	PUNCT
hassl-2959	131	1	the	the	DET
hassl-2959	131	2	banking	banking	NOUN
hassl-2959	131	3	firm	firm	NOUN
hassl-2959	131	4	size	size	NOUN
hassl-2959	131	5	was	be	AUX
hassl-2959	131	6	the	the	DET
hassl-2959	131	7	scale	scale	NOUN
hassl-2959	131	8	of	of	ADP
hassl-2959	131	9	determining	determine	VERB
hassl-2959	131	10	the	the	DET
hassl-2959	131	11	size	size	NOUN
hassl-2959	131	12	of	of	ADP
hassl-2959	131	13	the	the	DET
hassl-2959	131	14	firm	firm	NOUN
hassl-2959	131	15	which	which	PRON
hassl-2959	131	16	was	be	AUX
hassl-2959	131	17	measured	measure	VERB
hassl-2959	131	18	as	as	ADP
hassl-2959	131	19	the	the	DET
hassl-2959	131	20	natural	natural	ADJ
hassl-2959	131	21	logarithm	logarithm	NOUN
hassl-2959	131	22	is	be	AUX
hassl-2959	131	23	measured	measure	VERB
hassl-2959	131	24	from	from	ADP
hassl-2959	131	25	the	the	DET
hassl-2959	131	26	book	book	NOUN
hassl-2959	131	27	value	value	NOUN
hassl-2959	131	28	of	of	ADP
hassl-2959	131	29	total	total	ADJ
hassl-2959	131	30	assets	asset	NOUN
hassl-2959	131	31	in	in	ADP
hassl-2959	131	32	the	the	DET
hassl-2959	131	33	given	give	VERB
hassl-2959	131	34	period	period	NOUN
hassl-2959	131	35	.	.	PUNCT
hassl-2959	132	1	the	the	DET
hassl-2959	132	2	banking	banking	NOUN
hassl-2959	132	3	firm	firm	NOUN
hassl-2959	132	4	value	value	NOUN
hassl-2959	132	5	was	be	AUX
hassl-2959	132	6	measured	measure	VERB
hassl-2959	132	7	by	by	ADP
hassl-2959	132	8	using	use	VERB
hassl-2959	132	9	tobin	tobin	PROPN
hassl-2959	132	10	’s	’s	PART
hassl-2959	132	11	q	q	PROPN
hassl-2959	132	12	based	base	VERB
hassl-2959	132	13	on	on	ADP
hassl-2959	132	14	the	the	DET
hassl-2959	132	15	market	market	NOUN
hassl-2959	132	16	value	value	NOUN
hassl-2959	132	17	of	of	ADP
hassl-2959	132	18	equity	equity	NOUN
hassl-2959	132	19	added	add	VERB
hassl-2959	132	20	with	with	ADP
hassl-2959	132	21	the	the	DET
hassl-2959	132	22	book	book	NOUN
hassl-2959	132	23	value	value	NOUN
hassl-2959	132	24	of	of	ADP
hassl-2959	132	25	liabilities	liability	NOUN
hassl-2959	132	26	,	,	PUNCT
hassl-2959	132	27	divided	divide	VERB
hassl-2959	132	28	by	by	ADP
hassl-2959	132	29	the	the	DET
hassl-2959	132	30	book	book	NOUN
hassl-2959	132	31	value	value	NOUN
hassl-2959	132	32	of	of	ADP
hassl-2959	132	33	total	total	ADJ
hassl-2959	132	34	assets	asset	NOUN
hassl-2959	132	35	.	.	PUNCT
hassl-2959	133	1	audit	audit	NOUN
hassl-2959	133	2	committee	committee	NOUN
hassl-2959	133	3	was	be	AUX
hassl-2959	133	4	the	the	DET
hassl-2959	133	5	committee	committee	NOUN
hassl-2959	133	6	created	create	VERB
hassl-2959	133	7	by	by	ADP
hassl-2959	133	8	and	and	CCONJ
hassl-2959	133	9	responsible	responsible	ADJ
hassl-2959	133	10	to	to	ADP
hassl-2959	133	11	the	the	DET
hassl-2959	133	12	commissioner	commissioner	NOUN
hassl-2959	133	13	board	board	NOUN
hassl-2959	133	14	in	in	ADP
hassl-2959	133	15	assisting	assist	VERB
hassl-2959	133	16	the	the	DET
hassl-2959	133	17	board	board	NOUN
hassl-2959	133	18	to	to	PART
hassl-2959	133	19	carry	carry	VERB
hassl-2959	133	20	out	out	ADP
hassl-2959	133	21	its	its	PRON
hassl-2959	133	22	duties	duty	NOUN
hassl-2959	133	23	and	and	CCONJ
hassl-2959	133	24	functions	function	NOUN
hassl-2959	133	25	.	.	PUNCT
hassl-2959	134	1	audit	audit	NOUN
hassl-2959	134	2	committee	committee	NOUN
hassl-2959	134	3	was	be	AUX
hassl-2959	134	4	measured	measure	VERB
hassl-2959	134	5	by	by	ADP
hassl-2959	134	6	the	the	DET
hassl-2959	134	7	number	number	NOUN
hassl-2959	134	8	of	of	ADP
hassl-2959	134	9	meetings	meeting	NOUN
hassl-2959	134	10	held	hold	VERB
hassl-2959	134	11	during	during	ADP
hassl-2959	134	12	one	one	NUM
hassl-2959	134	13	effective	effective	ADJ
hassl-2959	134	14	period	period	NOUN
hassl-2959	134	15	in	in	ADP
hassl-2959	134	16	the	the	DET
hassl-2959	134	17	firm	firm	NOUN
hassl-2959	134	18	.	.	PUNCT
hassl-2959	135	1	risk	risk	NOUN
hassl-2959	135	2	committee	committee	PROPN
hassl-2959	135	3	was	be	AUX
hassl-2959	135	4	the	the	DET
hassl-2959	135	5	committee	committee	NOUN
hassl-2959	135	6	created	create	VERB
hassl-2959	135	7	by	by	ADP
hassl-2959	135	8	and	and	CCONJ
hassl-2959	135	9	responsible	responsible	ADJ
hassl-2959	135	10	to	to	ADP
hassl-2959	135	11	the	the	DET
hassl-2959	135	12	humanities	humanity	NOUN
hassl-2959	135	13	and	and	CCONJ
hassl-2959	135	14	social	social	ADJ
hassl-2959	135	15	sciences	science	NOUN
hassl-2959	135	16	letters	letter	NOUN
hassl-2959	135	17	,	,	PUNCT
hassl-2959	135	18	2022	2022	NUM
hassl-2959	135	19	,	,	PUNCT
hassl-2959	135	20	10(2	10(2	NUM
hassl-2959	135	21	):	):	PUNCT
hassl-2959	135	22	139	139	NUM
hassl-2959	135	23	-	-	SYM
hassl-2959	135	24	148	148	NUM
hassl-2959	135	25	143	143	NUM
hassl-2959	135	26	©	©	PROPN
hassl-2959	135	27	2022	2022	NUM
hassl-2959	135	28	conscientia	conscientia	PROPN
hassl-2959	135	29	beam	beam	PROPN
hassl-2959	135	30	.	.	PUNCT
hassl-2959	136	1	all	all	DET
hassl-2959	136	2	rights	right	NOUN
hassl-2959	136	3	reserved	reserve	VERB
hassl-2959	136	4	.	.	PUNCT
hassl-2959	137	1	commissioner	commissioner	PROPN
hassl-2959	137	2	board	board	PROPN
hassl-2959	137	3	in	in	ADP
hassl-2959	137	4	assisting	assist	VERB
hassl-2959	137	5	the	the	DET
hassl-2959	137	6	board	board	NOUN
hassl-2959	137	7	to	to	PART
hassl-2959	137	8	monitor	monitor	VERB
hassl-2959	137	9	the	the	DET
hassl-2959	137	10	implementation	implementation	NOUN
hassl-2959	137	11	of	of	ADP
hassl-2959	137	12	risk	risk	NOUN
hassl-2959	137	13	management	management	NOUN
hassl-2959	137	14	and	and	CCONJ
hassl-2959	137	15	assess	assess	VERB
hassl-2959	137	16	the	the	DET
hassl-2959	137	17	risk	risk	NOUN
hassl-2959	137	18	tolerance	tolerance	NOUN
hassl-2959	137	19	that	that	PRON
hassl-2959	137	20	might	might	AUX
hassl-2959	137	21	be	be	AUX
hassl-2959	137	22	taken	take	VERB
hassl-2959	137	23	by	by	ADP
hassl-2959	137	24	the	the	DET
hassl-2959	137	25	firm	firm	NOUN
hassl-2959	137	26	.	.	PUNCT
hassl-2959	138	1	risk	risk	NOUN
hassl-2959	138	2	committee	committee	NOUN
hassl-2959	138	3	was	be	AUX
hassl-2959	138	4	measured	measure	VERB
hassl-2959	138	5	by	by	ADP
hassl-2959	138	6	the	the	DET
hassl-2959	138	7	number	number	NOUN
hassl-2959	138	8	of	of	ADP
hassl-2959	138	9	risk	risk	NOUN
hassl-2959	138	10	committee	committee	NOUN
hassl-2959	138	11	meetings	meeting	NOUN
hassl-2959	138	12	held	hold	VERB
hassl-2959	138	13	during	during	ADP
hassl-2959	138	14	one	one	NUM
hassl-2959	138	15	effective	effective	ADJ
hassl-2959	138	16	period	period	NOUN
hassl-2959	138	17	in	in	ADP
hassl-2959	138	18	the	the	DET
hassl-2959	138	19	firm	firm	NOUN
hassl-2959	138	20	.	.	PUNCT
hassl-2959	139	1	risk	risk	NOUN
hassl-2959	139	2	management	management	NOUN
hassl-2959	139	3	disclosure	disclosure	NOUN
hassl-2959	139	4	was	be	AUX
hassl-2959	139	5	the	the	DET
hassl-2959	139	6	disclosure	disclosure	NOUN
hassl-2959	139	7	of	of	ADP
hassl-2959	139	8	information	information	NOUN
hassl-2959	139	9	by	by	ADP
hassl-2959	139	10	the	the	DET
hassl-2959	139	11	management	management	NOUN
hassl-2959	139	12	regarding	regard	VERB
hassl-2959	139	13	the	the	DET
hassl-2959	139	14	control	control	NOUN
hassl-2959	139	15	of	of	ADP
hassl-2959	139	16	risks	risk	NOUN
hassl-2959	139	17	arising	arise	VERB
hassl-2959	139	18	from	from	ADP
hassl-2959	139	19	the	the	DET
hassl-2959	139	20	company	company	NOUN
hassl-2959	139	21	’s	’s	PART
hassl-2959	139	22	activities	activity	NOUN
hassl-2959	139	23	.	.	PUNCT
hassl-2959	140	1	it	it	PRON
hassl-2959	140	2	was	be	AUX
hassl-2959	140	3	measured	measure	VERB
hassl-2959	140	4	using	use	VERB
hassl-2959	140	5	content	content	NOUN
hassl-2959	140	6	analysis	analysis	NOUN
hassl-2959	140	7	techniques	technique	NOUN
hassl-2959	140	8	with	with	ADP
hassl-2959	140	9	coding	code	VERB
hassl-2959	140	10	indices	index	NOUN
hassl-2959	140	11	.	.	PUNCT
hassl-2959	141	1	the	the	DET
hassl-2959	141	2	coding	code	VERB
hassl-2959	141	3	unit	unit	NOUN
hassl-2959	141	4	used	use	VERB
hassl-2959	141	5	in	in	ADP
hassl-2959	141	6	this	this	DET
hassl-2959	141	7	analysis	analysis	NOUN
hassl-2959	141	8	was	be	AUX
hassl-2959	141	9	indicated	indicate	VERB
hassl-2959	141	10	by	by	ADP
hassl-2959	141	11	number	number	NOUN
hassl-2959	141	12	1	1	NUM
hassl-2959	141	13	if	if	SCONJ
hassl-2959	141	14	the	the	DET
hassl-2959	141	15	company	company	NOUN
hassl-2959	141	16	disclosed	disclose	VERB
hassl-2959	141	17	risk	risk	NOUN
hassl-2959	141	18	management	management	NOUN
hassl-2959	141	19	.	.	PUNCT
hassl-2959	142	1	the	the	DET
hassl-2959	142	2	indices	index	NOUN
hassl-2959	142	3	of	of	ADP
hassl-2959	142	4	risk	risk	NOUN
hassl-2959	142	5	management	management	NOUN
hassl-2959	142	6	disclosure	disclosure	NOUN
hassl-2959	142	7	consisted	consist	VERB
hassl-2959	142	8	of	of	ADP
hassl-2959	142	9	45	45	NUM
hassl-2959	142	10	disclosure	disclosure	NOUN
hassl-2959	142	11	items	item	NOUN
hassl-2959	142	12	(	(	PUNCT
hassl-2959	142	13	abdullah	abdullah	PROPN
hassl-2959	142	14	,	,	PUNCT
hassl-2959	142	15	shukor	shukor	PROPN
hassl-2959	142	16	,	,	PUNCT
hassl-2959	142	17	mohamed	mohamed	PROPN
hassl-2959	142	18	,	,	PUNCT
hassl-2959	142	19	&	&	CCONJ
hassl-2959	142	20	ahmad	ahmad	PROPN
hassl-2959	142	21	,	,	PUNCT
hassl-2959	142	22	2015	2015	NUM
hassl-2959	142	23	)	)	PUNCT
hassl-2959	142	24	.	.	PUNCT
hassl-2959	143	1	the	the	DET
hassl-2959	143	2	score	score	NOUN
hassl-2959	143	3	of	of	ADP
hassl-2959	143	4	risk	risk	NOUN
hassl-2959	143	5	management	management	NOUN
hassl-2959	143	6	was	be	AUX
hassl-2959	143	7	calculated	calculate	VERB
hassl-2959	143	8	from	from	ADP
hassl-2959	143	9	the	the	DET
hassl-2959	143	10	amount	amount	NOUN
hassl-2959	143	11	of	of	ADP
hassl-2959	143	12	the	the	DET
hassl-2959	143	13	disclosed	disclose	VERB
hassl-2959	143	14	and	and	CCONJ
hassl-2959	143	15	divided	divide	VERB
hassl-2959	143	16	by	by	ADP
hassl-2959	143	17	the	the	DET
hassl-2959	143	18	total	total	ADJ
hassl-2959	143	19	indices	index	NOUN
hassl-2959	143	20	of	of	ADP
hassl-2959	143	21	disclosure	disclosure	NOUN
hassl-2959	143	22	.	.	PUNCT
hassl-2959	144	1	3.3	3.3	NUM
hassl-2959	144	2	.	.	PUNCT
hassl-2959	145	1	data	datum	NOUN
hassl-2959	145	2	analysis	analysis	NOUN
hassl-2959	145	3	method	method	NOUN
hassl-2959	145	4	this	this	DET
hassl-2959	145	5	research	research	NOUN
hassl-2959	145	6	study	study	NOUN
hassl-2959	145	7	employed	employ	VERB
hassl-2959	145	8	regression	regression	NOUN
hassl-2959	145	9	of	of	ADP
hassl-2959	145	10	panel	panel	NOUN
hassl-2959	145	11	data	datum	NOUN
hassl-2959	145	12	by	by	ADP
hassl-2959	145	13	selecting	select	VERB
hassl-2959	145	14	the	the	DET
hassl-2959	145	15	right	right	ADJ
hassl-2959	145	16	model	model	NOUN
hassl-2959	145	17	to	to	PART
hassl-2959	145	18	estimate	estimate	VERB
hassl-2959	145	19	the	the	DET
hassl-2959	145	20	regression	regression	NOUN
hassl-2959	145	21	of	of	ADP
hassl-2959	145	22	panel	panel	NOUN
hassl-2959	145	23	data	datum	NOUN
hassl-2959	145	24	,	,	PUNCT
hassl-2959	145	25	namely	namely	ADV
hassl-2959	145	26	common	common	ADJ
hassl-2959	145	27	effect	effect	NOUN
hassl-2959	145	28	model	model	NOUN
hassl-2959	145	29	(	(	PUNCT
hassl-2959	145	30	cem	cem	NOUN
hassl-2959	145	31	)	)	PUNCT
hassl-2959	145	32	,	,	PUNCT
hassl-2959	145	33	fixed	fix	VERB
hassl-2959	145	34	effect	effect	NOUN
hassl-2959	145	35	model	model	NOUN
hassl-2959	145	36	(	(	PUNCT
hassl-2959	145	37	fem	fem	NOUN
hassl-2959	145	38	)	)	PUNCT
hassl-2959	145	39	,	,	PUNCT
hassl-2959	145	40	and	and	CCONJ
hassl-2959	145	41	random	random	ADJ
hassl-2959	145	42	effect	effect	NOUN
hassl-2959	145	43	model	model	NOUN
hassl-2959	145	44	(	(	PUNCT
hassl-2959	145	45	rem	rem	NOUN
hassl-2959	145	46	)	)	PUNCT
hassl-2959	145	47	.	.	PUNCT
hassl-2959	146	1	determining	determine	VERB
hassl-2959	146	2	the	the	DET
hassl-2959	146	3	most	most	ADV
hassl-2959	146	4	appropriate	appropriate	ADJ
hassl-2959	146	5	model	model	NOUN
hassl-2959	146	6	was	be	AUX
hassl-2959	146	7	done	do	VERB
hassl-2959	146	8	by	by	ADP
hassl-2959	146	9	(	(	PUNCT
hassl-2959	146	10	1	1	X
hassl-2959	146	11	)	)	PUNCT
hassl-2959	146	12	chow	chow	NOUN
hassl-2959	146	13	-	-	PUNCT
hassl-2959	146	14	test	test	NOUN
hassl-2959	146	15	to	to	PART
hassl-2959	146	16	determine	determine	VERB
hassl-2959	146	17	better	well	ADJ
hassl-2959	146	18	estimation	estimation	NOUN
hassl-2959	146	19	between	between	ADP
hassl-2959	146	20	common	common	ADJ
hassl-2959	146	21	effect	effect	NOUN
hassl-2959	146	22	model	model	NOUN
hassl-2959	146	23	or	or	CCONJ
hassl-2959	146	24	fixed	fix	VERB
hassl-2959	146	25	effect	effect	NOUN
hassl-2959	146	26	model	model	NOUN
hassl-2959	146	27	,	,	PUNCT
hassl-2959	146	28	(	(	PUNCT
hassl-2959	146	29	2	2	X
hassl-2959	146	30	)	)	PUNCT
hassl-2959	146	31	hausman	hausman	ADJ
hassl-2959	146	32	test	test	NOUN
hassl-2959	146	33	to	to	PART
hassl-2959	146	34	determine	determine	VERB
hassl-2959	146	35	if	if	SCONJ
hassl-2959	146	36	the	the	DET
hassl-2959	146	37	model	model	NOUN
hassl-2959	146	38	to	to	PART
hassl-2959	146	39	be	be	AUX
hassl-2959	146	40	selected	select	VERB
hassl-2959	146	41	was	be	AUX
hassl-2959	146	42	random	random	ADJ
hassl-2959	146	43	effect	effect	NOUN
hassl-2959	146	44	or	or	CCONJ
hassl-2959	146	45	fixed	fix	VERB
hassl-2959	146	46	effect	effect	NOUN
hassl-2959	146	47	.	.	PUNCT
hassl-2959	147	1	the	the	DET
hassl-2959	147	2	hypothesis	hypothesis	NOUN
hassl-2959	147	3	testing	testing	NOUN
hassl-2959	147	4	was	be	AUX
hassl-2959	147	5	conducted	conduct	VERB
hassl-2959	147	6	by	by	ADP
hassl-2959	147	7	using	use	VERB
hassl-2959	147	8	t	t	PROPN
hassl-2959	147	9	test	test	NOUN
hassl-2959	147	10	,	,	PUNCT
hassl-2959	147	11	with	with	SCONJ
hassl-2959	147	12	the	the	DET
hassl-2959	147	13	regression	regression	NOUN
hassl-2959	147	14	model	model	NOUN
hassl-2959	147	15	of	of	ADP
hassl-2959	147	16	panel	panel	NOUN
hassl-2959	147	17	data	datum	NOUN
hassl-2959	147	18	as	as	SCONJ
hassl-2959	147	19	follows	follow	VERB
hassl-2959	147	20	:	:	PUNCT
hassl-2959	147	21	model	model	NOUN
hassl-2959	147	22	1	1	NUM
hassl-2959	147	23	𝑉𝑀𝑅𝐷	𝑉𝑀𝑅𝐷	PROPN
hassl-2959	147	24	=	=	SYM
hassl-2959	147	25	𝛽0	𝛽0	PROPN
hassl-2959	147	26	+	+	CCONJ
hassl-2959	147	27	𝛽1𝑆𝐼𝑍𝐸	𝛽1𝑆𝐼𝑍𝐸	ADJ
hassl-2959	148	1	+	+	CCONJ
hassl-2959	148	2	𝛽2𝐴𝐶𝑀	𝛽2𝐴𝐶𝑀	PROPN
hassl-2959	148	3	+	+	CCONJ
hassl-2959	148	4	𝛽3𝑅𝐶𝑀	𝛽3𝑅𝐶𝑀	ADJ
hassl-2959	148	5	+	+	CCONJ
hassl-2959	148	6	𝑒1	𝑒1	NOUN
hassl-2959	148	7	model	model	NOUN
hassl-2959	148	8	2	2	NUM
hassl-2959	148	9	𝐹𝑉	𝐹𝑉	NOUN
hassl-2959	148	10	=	=	SYM
hassl-2959	148	11	𝛽0	𝛽0	NOUN
hassl-2959	148	12	+	+	CCONJ
hassl-2959	148	13	𝛽1𝑆𝐼𝑍𝐸	𝛽1𝑆𝐼𝑍𝐸	ADJ
hassl-2959	149	1	+	+	CCONJ
hassl-2959	149	2	𝛽2𝐴𝐶𝑀	𝛽2𝐴𝐶𝑀	PROPN
hassl-2959	149	3	+	+	X
hassl-2959	149	4	𝛽3𝑅𝐶𝑀	𝛽3𝑅𝐶𝑀	NOUN
hassl-2959	149	5	𝛽4𝑉𝑀𝑅𝐷	𝛽4𝑉𝑀𝑅𝐷	NOUN
hassl-2959	149	6	+	+	CCONJ
hassl-2959	149	7	𝑒2	𝑒2	PROPN
hassl-2959	149	8	notes	note	NOUN
hassl-2959	149	9	:	:	PUNCT
hassl-2959	149	10	𝛽0	𝛽0	NOUN
hassl-2959	149	11	=	=	PUNCT
hassl-2959	149	12	regression	regression	NOUN
hassl-2959	149	13	coefficient	coefficient	NOUN
hassl-2959	149	14	of	of	ADP
hassl-2959	149	15	constanta	constanta	PROPN
hassl-2959	149	16	.	.	PUNCT
hassl-2959	150	1	𝛽1,2,3,4	𝛽1,2,3,4	ADJ
hassl-2959	150	2	=	=	PUNCT
hassl-2959	150	3	regression	regression	NOUN
hassl-2959	150	4	coefficient	coefficient	NOUN
hassl-2959	150	5	of	of	ADP
hassl-2959	150	6	each	each	DET
hassl-2959	150	7	proxy	proxy	NOUN
hassl-2959	150	8	.	.	PUNCT
hassl-2959	151	1	𝐹𝑉	𝐹𝑉	PROPN
hassl-2959	151	2	=	=	NOUN
hassl-2959	151	3	firm	firm	ADJ
hassl-2959	151	4	value	value	NOUN
hassl-2959	151	5	.	.	PUNCT
hassl-2959	152	1	𝑆𝐼𝑍𝐸	𝑆𝐼𝑍𝐸	PROPN
hassl-2959	152	2	=	=	NOUN
hassl-2959	152	3	firm	firm	ADJ
hassl-2959	152	4	size	size	NOUN
hassl-2959	152	5	.	.	PUNCT
hassl-2959	153	1	𝐴𝐶	𝐴𝐶	NOUN
hassl-2959	153	2	=	=	NOUN
hassl-2959	153	3	amount	amount	NOUN
hassl-2959	153	4	of	of	ADP
hassl-2959	153	5	audit	audit	NOUN
hassl-2959	153	6	committee	committee	NOUN
hassl-2959	153	7	.	.	PUNCT
hassl-2959	154	1	𝑅𝐶	𝑅𝐶	PROPN
hassl-2959	154	2	=	=	NOUN
hassl-2959	154	3	amount	amount	NOUN
hassl-2959	154	4	of	of	ADP
hassl-2959	154	5	risk	risk	NOUN
hassl-2959	154	6	committee	committee	NOUN
hassl-2959	154	7	.	.	PUNCT
hassl-2959	155	1	𝑉𝑀𝑅𝐷	𝑉𝑀𝑅𝐷	X
hassl-2959	155	2	=	=	SYM
hassl-2959	155	3	risk	risk	NOUN
hassl-2959	155	4	management	management	NOUN
hassl-2959	155	5	disclosure	disclosure	NOUN
hassl-2959	155	6	.	.	PUNCT
hassl-2959	156	1	𝑒1,2	𝑒1,2	ADJ
hassl-2959	156	2	=	=	NOUN
hassl-2959	156	3	error	error	NOUN
hassl-2959	156	4	.	.	PUNCT
hassl-2959	157	1	4	4	X
hassl-2959	157	2	.	.	X
hassl-2959	157	3	research	research	NOUN
hassl-2959	157	4	findings	finding	NOUN
hassl-2959	157	5	4.1	4.1	NUM
hassl-2959	157	6	.	.	PUNCT
hassl-2959	158	1	descriptive	descriptive	ADJ
hassl-2959	158	2	statistics	statistic	NOUN
hassl-2959	159	1	the	the	DET
hassl-2959	159	2	research	research	NOUN
hassl-2959	159	3	sample	sample	NOUN
hassl-2959	159	4	comprising	comprise	VERB
hassl-2959	159	5	40	40	NUM
hassl-2959	159	6	banking	banking	NOUN
hassl-2959	159	7	firms	firm	NOUN
hassl-2959	159	8	with	with	ADP
hassl-2959	159	9	a	a	DET
hassl-2959	159	10	smaple	smaple	ADJ
hassl-2959	159	11	size	size	NOUN
hassl-2959	159	12	of	of	ADP
hassl-2959	159	13	120	120	NUM
hassl-2959	159	14	(	(	PUNCT
hassl-2959	159	15	n=120	n=120	NUM
hassl-2959	159	16	)	)	PUNCT
hassl-2959	159	17	,	,	PUNCT
hassl-2959	159	18	was	be	AUX
hassl-2959	159	19	identified	identify	VERB
hassl-2959	159	20	using	use	VERB
hassl-2959	159	21	the	the	DET
hassl-2959	159	22	purposive	purposive	ADJ
hassl-2959	159	23	sampling	sample	VERB
hassl-2959	159	24	technique	technique	NOUN
hassl-2959	159	25	.	.	PUNCT
hassl-2959	160	1	the	the	DET
hassl-2959	160	2	results	result	NOUN
hassl-2959	160	3	of	of	ADP
hassl-2959	160	4	descriptive	descriptive	ADJ
hassl-2959	160	5	statistics	statistic	NOUN
hassl-2959	160	6	can	can	AUX
hassl-2959	160	7	be	be	AUX
hassl-2959	160	8	seen	see	VERB
hassl-2959	160	9	in	in	ADP
hassl-2959	160	10	table	table	NOUN
hassl-2959	160	11	1	1	NUM
hassl-2959	160	12	.	.	PUNCT
hassl-2959	160	13	table	table	NOUN
hassl-2959	160	14	1	1	NUM
hassl-2959	160	15	.	.	PUNCT
hassl-2959	160	16	results	result	NOUN
hassl-2959	160	17	of	of	ADP
hassl-2959	160	18	descriptive	descriptive	ADJ
hassl-2959	160	19	statistics	statistic	NOUN
hassl-2959	160	20	.	.	PUNCT
hassl-2959	161	1	variables	variable	NOUN
hassl-2959	161	2	n	n	PRON
hassl-2959	161	3	minimum	minimum	ADJ
hassl-2959	161	4	maximum	maximum	ADJ
hassl-2959	161	5	sum	sum	NOUN
hassl-2959	161	6	mean	mean	NOUN
hassl-2959	161	7	std	std	PROPN
hassl-2959	161	8	.	.	PROPN
hassl-2959	162	1	dev	dev	PROPN
hassl-2959	162	2	.	.	PUNCT
hassl-2959	162	3	fv	fv	PROPN
hassl-2959	162	4	120	120	NUM
hassl-2959	162	5	0.188	0.188	NUM
hassl-2959	162	6	2.118	2.118	NUM
hassl-2959	162	7	130.708	130.708	NUM
hassl-2959	162	8	1.089	1.089	NUM
hassl-2959	162	9	0.246	0.246	NUM
hassl-2959	162	10	vrmd	vrmd	PROPN
hassl-2959	162	11	120	120	NUM
hassl-2959	162	12	0.440	0.440	NUM
hassl-2959	162	13	0.840	0.840	NUM
hassl-2959	162	14	82.220	82.220	NUM
hassl-2959	162	15	0.685	0.685	NUM
hassl-2959	162	16	0.083	0.083	NUM
hassl-2959	162	17	size	size	NOUN
hassl-2959	162	18	120	120	NUM
hassl-2959	162	19	27.223	27.223	NUM
hassl-2959	162	20	34.799	34.799	NUM
hassl-2959	162	21	3732.284	3732.284	NUM
hassl-2959	162	22	31.102	31.102	NUM
hassl-2959	162	23	1.861	1.861	NUM
hassl-2959	162	24	acm	acm	PROPN
hassl-2959	162	25	120	120	NUM
hassl-2959	162	26	3.000	3.000	NUM
hassl-2959	162	27	32.000	32.000	NUM
hassl-2959	162	28	1318.000	1318.000	NUM
hassl-2959	162	29	10.983	10.983	NUM
hassl-2959	162	30	6.293	6.293	NUM
hassl-2959	162	31	rcm	rcm	PROPN
hassl-2959	162	32	120	120	NUM
hassl-2959	162	33	2.000	2.000	NUM
hassl-2959	162	34	34.000	34.000	NUM
hassl-2959	162	35	967.000	967.000	NUM
hassl-2959	162	36	8.058	8.058	NUM
hassl-2959	162	37	5.114	5.114	NUM
hassl-2959	162	38	4.2	4.2	NUM
hassl-2959	162	39	.	.	PUNCT
hassl-2959	163	1	regression	regression	VERB
hassl-2959	163	2	analysis	analysis	NOUN
hassl-2959	163	3	of	of	ADP
hassl-2959	163	4	fixed	fix	VERB
hassl-2959	163	5	effect	effect	NOUN
hassl-2959	163	6	model	model	VERB
hassl-2959	163	7	the	the	DET
hassl-2959	163	8	result	result	NOUN
hassl-2959	163	9	of	of	ADP
hassl-2959	163	10	model	model	NOUN
hassl-2959	163	11	testing	testing	NOUN
hassl-2959	163	12	using	use	VERB
hassl-2959	163	13	chow	chow	PROPN
hassl-2959	163	14	test	test	NOUN
hassl-2959	163	15	yielded	yield	VERB
hassl-2959	163	16	0.000	0.000	NUM
hassl-2959	163	17	on	on	ADP
hassl-2959	163	18	cross	cross	ADJ
hassl-2959	163	19	-	-	NOUN
hassl-2959	163	20	section	section	NOUN
hassl-2959	163	21	f	f	NOUN
hassl-2959	163	22	,	,	PUNCT
hassl-2959	163	23	while	while	SCONJ
hassl-2959	163	24	the	the	DET
hassl-2959	163	25	result	result	NOUN
hassl-2959	163	26	of	of	ADP
hassl-2959	163	27	hausman	hausman	ADJ
hassl-2959	163	28	test	test	NOUN
hassl-2959	163	29	for	for	ADP
hassl-2959	163	30	both	both	DET
hassl-2959	163	31	models	model	NOUN
hassl-2959	163	32	gained	gain	VERB
hassl-2959	163	33	the	the	DET
hassl-2959	163	34	probability	probability	NOUN
hassl-2959	163	35	<	<	X
hassl-2959	163	36	5	5	NUM
hassl-2959	163	37	%	%	NOUN
hassl-2959	163	38	.	.	PUNCT
hassl-2959	164	1	thus	thus	ADV
hassl-2959	164	2	,	,	PUNCT
hassl-2959	164	3	the	the	DET
hassl-2959	164	4	model	model	NOUN
hassl-2959	164	5	selected	select	VERB
hassl-2959	164	6	was	be	AUX
hassl-2959	164	7	the	the	DET
hassl-2959	164	8	fixed	fix	VERB
hassl-2959	164	9	effect	effect	NOUN
hassl-2959	164	10	.	.	PUNCT
hassl-2959	165	1	humanities	humanity	NOUN
hassl-2959	165	2	and	and	CCONJ
hassl-2959	165	3	social	social	ADJ
hassl-2959	165	4	sciences	science	NOUN
hassl-2959	165	5	letters	letter	NOUN
hassl-2959	165	6	,	,	PUNCT
hassl-2959	165	7	2022	2022	NUM
hassl-2959	165	8	,	,	PUNCT
hassl-2959	165	9	10(2	10(2	NUM
hassl-2959	165	10	):	):	PUNCT
hassl-2959	165	11	139	139	NUM
hassl-2959	165	12	-	-	SYM
hassl-2959	165	13	148	148	NUM
hassl-2959	165	14	144	144	NUM
hassl-2959	165	15	©	©	PROPN
hassl-2959	165	16	2022	2022	NUM
hassl-2959	165	17	conscientia	conscientia	PROPN
hassl-2959	165	18	beam	beam	PROPN
hassl-2959	165	19	.	.	PUNCT
hassl-2959	166	1	all	all	DET
hassl-2959	166	2	rights	right	NOUN
hassl-2959	166	3	reserved	reserve	VERB
hassl-2959	166	4	.	.	PUNCT
hassl-2959	167	1	the	the	DET
hassl-2959	167	2	regression	regression	NOUN
hassl-2959	167	3	analysis	analysis	NOUN
hassl-2959	167	4	of	of	ADP
hassl-2959	167	5	panel	panel	NOUN
hassl-2959	167	6	data	datum	NOUN
hassl-2959	167	7	of	of	ADP
hassl-2959	167	8	fixed	fix	VERB
hassl-2959	167	9	effect	effect	NOUN
hassl-2959	167	10	model	model	NOUN
hassl-2959	167	11	was	be	AUX
hassl-2959	167	12	conducted	conduct	VERB
hassl-2959	167	13	to	to	PART
hassl-2959	167	14	find	find	VERB
hassl-2959	167	15	out	out	ADP
hassl-2959	167	16	the	the	DET
hassl-2959	167	17	influence	influence	NOUN
hassl-2959	167	18	of	of	ADP
hassl-2959	167	19	independent	independent	ADJ
hassl-2959	167	20	variable	variable	NOUN
hassl-2959	167	21	on	on	ADP
hassl-2959	167	22	dependent	dependent	ADJ
hassl-2959	167	23	variable	variable	NOUN
hassl-2959	167	24	.	.	PUNCT
hassl-2959	168	1	the	the	DET
hassl-2959	168	2	results	result	NOUN
hassl-2959	168	3	of	of	ADP
hassl-2959	168	4	this	this	DET
hassl-2959	168	5	regression	regression	NOUN
hassl-2959	168	6	provide	provide	VERB
hassl-2959	168	7	a	a	DET
hassl-2959	168	8	constant	constant	ADJ
hassl-2959	168	9	value	value	NOUN
hassl-2959	168	10	and	and	CCONJ
hassl-2959	168	11	probability	probability	NOUN
hassl-2959	168	12	value	value	NOUN
hassl-2959	168	13	of	of	ADP
hassl-2959	168	14	each	each	DET
hassl-2959	168	15	independent	independent	ADJ
hassl-2959	168	16	variable	variable	NOUN
hassl-2959	168	17	,	,	PUNCT
hassl-2959	168	18	as	as	SCONJ
hassl-2959	168	19	seen	see	VERB
hassl-2959	168	20	in	in	ADP
hassl-2959	168	21	table	table	NOUN
hassl-2959	168	22	2	2	NUM
hassl-2959	168	23	and	and	CCONJ
hassl-2959	168	24	table	table	NOUN
hassl-2959	168	25	3	3	NUM
hassl-2959	168	26	.	.	PUNCT
hassl-2959	168	27	table	table	NOUN
hassl-2959	168	28	2	2	NUM
hassl-2959	168	29	.	.	PUNCT
hassl-2959	168	30	results	result	NOUN
hassl-2959	168	31	of	of	ADP
hassl-2959	168	32	panel	panel	NOUN
hassl-2959	168	33	data	datum	NOUN
hassl-2959	168	34	regression	regression	NOUN
hassl-2959	168	35	(	(	PUNCT
hassl-2959	168	36	fixed	fix	VERB
hassl-2959	168	37	effect	effect	NOUN
hassl-2959	168	38	model	model	NOUN
hassl-2959	168	39	)	)	PUNCT
hassl-2959	168	40	1	1	NUM
hassl-2959	168	41	.	.	PUNCT
hassl-2959	169	1	dependent	dependent	ADJ
hassl-2959	169	2	variable	variable	NOUN
hassl-2959	169	3	:	:	PUNCT
hassl-2959	169	4	vrmd	vrmd	PROPN
hassl-2959	169	5	variable	variable	ADJ
hassl-2959	169	6	coefficient	coefficient	PROPN
hassl-2959	169	7	prob	prob	PROPN
hassl-2959	169	8	.	.	PUNCT
hassl-2959	170	1	c	c	PROPN
hassl-2959	170	2	-1.675	-1.675	PUNCT
hassl-2959	170	3	0.007	0.007	NUM
hassl-2959	170	4	size	size	NOUN
hassl-2959	170	5	0.076	0.076	NUM
hassl-2959	170	6	0.000	0.000	NUM
hassl-2959	170	7	acm	acm	PROPN
hassl-2959	170	8	-0.001	-0.001	NUM
hassl-2959	170	9	0.052	0.052	NUM
hassl-2959	170	10	rcm	rcm	PROPN
hassl-2959	170	11	0.003	0.003	NUM
hassl-2959	170	12	0.004	0.004	NUM
hassl-2959	170	13	table	table	NOUN
hassl-2959	170	14	3	3	NUM
hassl-2959	170	15	.	.	PUNCT
hassl-2959	170	16	results	result	NOUN
hassl-2959	170	17	of	of	ADP
hassl-2959	170	18	panel	panel	NOUN
hassl-2959	170	19	data	datum	NOUN
hassl-2959	170	20	regression	regression	NOUN
hassl-2959	170	21	(	(	PUNCT
hassl-2959	170	22	fixed	fix	VERB
hassl-2959	170	23	effect	effect	NOUN
hassl-2959	170	24	model	model	NOUN
hassl-2959	170	25	)	)	PUNCT
hassl-2959	170	26	2	2	NUM
hassl-2959	170	27	.	.	PUNCT
hassl-2959	170	28	dependent	dependent	ADJ
hassl-2959	170	29	variable	variable	NOUN
hassl-2959	170	30	:	:	PUNCT
hassl-2959	170	31	fv	fv	PROPN
hassl-2959	170	32	variable	variable	ADJ
hassl-2959	170	33	coefficient	coefficient	PROPN
hassl-2959	170	34	prob	prob	PROPN
hassl-2959	170	35	.	.	PUNCT
hassl-2959	171	1	c	c	NOUN
hassl-2959	171	2	11.722	11.722	NUM
hassl-2959	171	3	0.000	0.000	NUM
hassl-2959	171	4	size	size	NOUN
hassl-2959	171	5	-0.328	-0.328	ADP
hassl-2959	171	6	0.002	0.002	NUM
hassl-2959	171	7	acm	acm	NOUN
hassl-2959	171	8	0.004	0.004	NUM
hassl-2959	171	9	0.237	0.237	NUM
hassl-2959	171	10	rcm	rcm	PROPN
hassl-2959	171	11	-0.010	-0.010	PROPN
hassl-2959	171	12	0.071	0.071	NUM
hassl-2959	171	13	vrmd	vrmd	PROPN
hassl-2959	171	14	-0.584	-0.584	ADP
hassl-2959	171	15	0.281	0.281	NUM
hassl-2959	171	16	4.3	4.3	NUM
hassl-2959	171	17	.	.	PUNCT
hassl-2959	171	18	model	model	NOUN
hassl-2959	171	19	testing	testing	NOUN
hassl-2959	171	20	to	to	PART
hassl-2959	171	21	test	test	VERB
hassl-2959	171	22	the	the	DET
hassl-2959	171	23	feasibility	feasibility	NOUN
hassl-2959	171	24	of	of	ADP
hassl-2959	171	25	the	the	DET
hassl-2959	171	26	regression	regression	NOUN
hassl-2959	171	27	model	model	NOUN
hassl-2959	171	28	used	use	VERB
hassl-2959	171	29	,	,	PUNCT
hassl-2959	171	30	f	f	PROPN
hassl-2959	171	31	test	test	NOUN
hassl-2959	171	32	and	and	CCONJ
hassl-2959	171	33	determination	determination	NOUN
hassl-2959	171	34	test	test	NOUN
hassl-2959	171	35	were	be	AUX
hassl-2959	171	36	conducted	conduct	VERB
hassl-2959	171	37	to	to	PART
hassl-2959	171	38	examine	examine	VERB
hassl-2959	171	39	the	the	DET
hassl-2959	171	40	influence	influence	NOUN
hassl-2959	171	41	of	of	ADP
hassl-2959	171	42	independent	independent	ADJ
hassl-2959	171	43	variable	variable	NOUN
hassl-2959	171	44	on	on	ADP
hassl-2959	171	45	dependent	dependent	ADJ
hassl-2959	171	46	variable	variable	NOUN
hassl-2959	171	47	.	.	PUNCT
hassl-2959	172	1	from	from	ADP
hassl-2959	172	2	the	the	DET
hassl-2959	172	3	results	result	NOUN
hassl-2959	172	4	test	test	VERB
hassl-2959	172	5	on	on	ADP
hassl-2959	172	6	model	model	NOUN
hassl-2959	172	7	1	1	NUM
hassl-2959	172	8	,	,	PUNCT
hassl-2959	172	9	it	it	PRON
hassl-2959	172	10	is	be	AUX
hassl-2959	172	11	known	know	VERB
hassl-2959	172	12	that	that	SCONJ
hassl-2959	172	13	the	the	DET
hassl-2959	172	14	value	value	NOUN
hassl-2959	172	15	of	of	ADP
hassl-2959	172	16	adjusted	adjust	VERB
hassl-2959	172	17	r	r	NOUN
hassl-2959	172	18	-	-	PUNCT
hassl-2959	172	19	squared	square	VERB
hassl-2959	172	20	is	be	AUX
hassl-2959	172	21	0.933455	0.933455	NUM
hassl-2959	172	22	,	,	PUNCT
hassl-2959	172	23	while	while	SCONJ
hassl-2959	172	24	model	model	NOUN
hassl-2959	172	25	2	2	NUM
hassl-2959	172	26	is	be	AUX
hassl-2959	172	27	adjusted	adjust	VERB
hassl-2959	172	28	r	r	NOUN
hassl-2959	172	29	square	square	NOUN
hassl-2959	172	30	0.83048	0.83048	NUM
hassl-2959	172	31	.	.	PUNCT
hassl-2959	173	1	the	the	DET
hassl-2959	173	2	f	f	PROPN
hassl-2959	173	3	test	test	NOUN
hassl-2959	173	4	on	on	ADP
hassl-2959	173	5	the	the	DET
hassl-2959	173	6	regression	regression	NOUN
hassl-2959	173	7	of	of	ADP
hassl-2959	173	8	fixed	fix	VERB
hassl-2959	173	9	effect	effect	NOUN
hassl-2959	173	10	model	model	NOUN
hassl-2959	173	11	yielded	yield	VERB
hassl-2959	173	12	a	a	DET
hassl-2959	173	13	probability	probability	NOUN
hassl-2959	173	14	of	of	ADP
hassl-2959	173	15	0.000000	0.000000	NUM
hassl-2959	173	16	.	.	PUNCT
hassl-2959	174	1	such	such	ADJ
hassl-2959	174	2	value	value	NOUN
hassl-2959	174	3	is	be	AUX
hassl-2959	174	4	smaller	small	ADJ
hassl-2959	174	5	than	than	ADP
hassl-2959	174	6	α	α	DET
hassl-2959	174	7	5	5	NUM
hassl-2959	174	8	%	%	NOUN
hassl-2959	174	9	(	(	PUNCT
hassl-2959	174	10	0.000000	0.000000	NUM
hassl-2959	174	11	<	<	X
hassl-2959	174	12	0.05	0.05	NUM
hassl-2959	174	13	)	)	PUNCT
hassl-2959	174	14	.	.	PUNCT
hassl-2959	175	1	thus	thus	ADV
hassl-2959	175	2	,	,	PUNCT
hassl-2959	175	3	the	the	DET
hassl-2959	175	4	regression	regression	NOUN
hassl-2959	175	5	model	model	NOUN
hassl-2959	175	6	used	use	VERB
hassl-2959	175	7	in	in	ADP
hassl-2959	175	8	this	this	DET
hassl-2959	175	9	research	research	NOUN
hassl-2959	175	10	study	study	NOUN
hassl-2959	175	11	was	be	AUX
hassl-2959	175	12	fit	fit	ADJ
hassl-2959	175	13	to	to	PART
hassl-2959	175	14	use	use	VERB
hassl-2959	175	15	.	.	PUNCT
hassl-2959	176	1	4.4	4.4	NUM
hassl-2959	176	2	.	.	PUNCT
hassl-2959	176	3	results	result	NOUN
hassl-2959	176	4	of	of	ADP
hassl-2959	176	5	path	path	NOUN
hassl-2959	176	6	test	test	NOUN
hassl-2959	176	7	path	path	PROPN
hassl-2959	176	8	test	test	NOUN
hassl-2959	176	9	aims	aim	VERB
hassl-2959	176	10	to	to	PART
hassl-2959	176	11	find	find	VERB
hassl-2959	176	12	out	out	ADP
hassl-2959	176	13	the	the	DET
hassl-2959	176	14	direct	direct	ADJ
hassl-2959	176	15	and	and	CCONJ
hassl-2959	176	16	indirect	indirect	ADJ
hassl-2959	176	17	effect	effect	NOUN
hassl-2959	176	18	of	of	ADP
hassl-2959	176	19	independent	independent	ADJ
hassl-2959	176	20	variable	variable	NOUN
hassl-2959	176	21	on	on	ADP
hassl-2959	176	22	dependent	dependent	ADJ
hassl-2959	176	23	variable	variable	NOUN
hassl-2959	176	24	through	through	ADP
hassl-2959	176	25	intervening	intervene	VERB
hassl-2959	176	26	variable	variable	NOUN
hassl-2959	176	27	.	.	PUNCT
hassl-2959	177	1	the	the	DET
hassl-2959	177	2	results	result	NOUN
hassl-2959	177	3	are	be	AUX
hassl-2959	177	4	presented	present	VERB
hassl-2959	177	5	in	in	ADP
hassl-2959	177	6	figure	figure	NOUN
hassl-2959	177	7	2	2	NUM
hassl-2959	177	8	:	:	PUNCT
hassl-2959	177	9	figure	figure	NOUN
hassl-2959	177	10	2	2	NUM
hassl-2959	177	11	.	.	NUM
hassl-2959	177	12	results	result	NOUN
hassl-2959	177	13	of	of	ADP
hassl-2959	177	14	path	path	NOUN
hassl-2959	177	15	test	test	NOUN
hassl-2959	177	16	.	.	PUNCT
hassl-2959	178	1	based	base	VERB
hassl-2959	178	2	on	on	ADP
hassl-2959	178	3	the	the	DET
hassl-2959	178	4	results	result	NOUN
hassl-2959	178	5	of	of	ADP
hassl-2959	178	6	the	the	DET
hassl-2959	178	7	path	path	NOUN
hassl-2959	178	8	test	test	NOUN
hassl-2959	178	9	,	,	PUNCT
hassl-2959	178	10	the	the	DET
hassl-2959	178	11	regression	regression	NOUN
hassl-2959	178	12	coefficient	coefficient	NOUN
hassl-2959	178	13	on	on	ADP
hassl-2959	178	14	the	the	DET
hassl-2959	178	15	direct	direct	ADJ
hassl-2959	178	16	effect	effect	NOUN
hassl-2959	178	17	of	of	ADP
hassl-2959	178	18	size	size	NOUN
hassl-2959	178	19	on	on	ADP
hassl-2959	178	20	firm	firm	ADJ
hassl-2959	178	21	value	value	NOUN
hassl-2959	178	22	was	be	AUX
hassl-2959	178	23	found	find	VERB
hassl-2959	178	24	smaller	small	ADJ
hassl-2959	178	25	than	than	ADP
hassl-2959	178	26	the	the	DET
hassl-2959	178	27	effect	effect	NOUN
hassl-2959	178	28	of	of	ADP
hassl-2959	178	29	size	size	NOUN
hassl-2959	178	30	on	on	ADP
hassl-2959	178	31	firm	firm	ADJ
hassl-2959	178	32	value	value	NOUN
hassl-2959	178	33	through	through	ADP
hassl-2959	178	34	risk	risk	NOUN
hassl-2959	178	35	management	management	NOUN
hassl-2959	178	36	disclosure	disclosure	NOUN
hassl-2959	178	37	.	.	PUNCT
hassl-2959	179	1	the	the	DET
hassl-2959	179	2	regression	regression	NOUN
hassl-2959	179	3	coefficient	coefficient	NOUN
hassl-2959	179	4	on	on	ADP
hassl-2959	179	5	the	the	DET
hassl-2959	179	6	direct	direct	ADJ
hassl-2959	179	7	effect	effect	NOUN
hassl-2959	179	8	of	of	ADP
hassl-2959	179	9	audit	audit	NOUN
hassl-2959	179	10	committee	committee	NOUN
hassl-2959	179	11	on	on	ADP
hassl-2959	179	12	firm	firm	ADJ
hassl-2959	179	13	value	value	NOUN
hassl-2959	179	14	was	be	AUX
hassl-2959	179	15	larger	large	ADJ
hassl-2959	179	16	than	than	ADP
hassl-2959	179	17	the	the	DET
hassl-2959	179	18	effect	effect	NOUN
hassl-2959	179	19	of	of	ADP
hassl-2959	179	20	audit	audit	NOUN
hassl-2959	179	21	committee	committee	NOUN
hassl-2959	179	22	on	on	ADP
hassl-2959	179	23	firm	firm	ADJ
hassl-2959	179	24	value	value	NOUN
hassl-2959	179	25	humanities	humanity	NOUN
hassl-2959	179	26	and	and	CCONJ
hassl-2959	179	27	social	social	ADJ
hassl-2959	179	28	sciences	science	NOUN
hassl-2959	179	29	letters	letter	NOUN
hassl-2959	179	30	,	,	PUNCT
hassl-2959	179	31	2022	2022	NUM
hassl-2959	179	32	,	,	PUNCT
hassl-2959	179	33	10(2	10(2	NUM
hassl-2959	179	34	):	):	PUNCT
hassl-2959	179	35	139	139	NUM
hassl-2959	179	36	-	-	SYM
hassl-2959	179	37	148	148	NUM
hassl-2959	179	38	145	145	NUM
hassl-2959	179	39	©	©	PROPN
hassl-2959	179	40	2022	2022	NUM
hassl-2959	179	41	conscientia	conscientia	PROPN
hassl-2959	179	42	beam	beam	PROPN
hassl-2959	179	43	.	.	PUNCT
hassl-2959	180	1	all	all	DET
hassl-2959	180	2	rights	right	NOUN
hassl-2959	180	3	reserved	reserve	VERB
hassl-2959	180	4	.	.	PUNCT
hassl-2959	181	1	through	through	ADP
hassl-2959	181	2	risk	risk	NOUN
hassl-2959	181	3	management	management	NOUN
hassl-2959	181	4	disclosure	disclosure	NOUN
hassl-2959	181	5	.	.	PUNCT
hassl-2959	182	1	in	in	ADP
hassl-2959	182	2	the	the	DET
hassl-2959	182	3	meantime	meantime	NOUN
hassl-2959	182	4	,	,	PUNCT
hassl-2959	182	5	the	the	DET
hassl-2959	182	6	regression	regression	NOUN
hassl-2959	182	7	coefficient	coefficient	NOUN
hassl-2959	182	8	on	on	ADP
hassl-2959	182	9	the	the	DET
hassl-2959	182	10	direct	direct	ADJ
hassl-2959	182	11	effect	effect	NOUN
hassl-2959	182	12	of	of	ADP
hassl-2959	182	13	risk	risk	NOUN
hassl-2959	182	14	committee	committee	NOUN
hassl-2959	182	15	on	on	ADP
hassl-2959	182	16	firm	firm	ADJ
hassl-2959	182	17	value	value	NOUN
hassl-2959	182	18	was	be	AUX
hassl-2959	182	19	smaller	small	ADJ
hassl-2959	182	20	than	than	ADP
hassl-2959	182	21	the	the	DET
hassl-2959	182	22	effect	effect	NOUN
hassl-2959	182	23	of	of	ADP
hassl-2959	182	24	risk	risk	NOUN
hassl-2959	182	25	committee	committee	NOUN
hassl-2959	182	26	on	on	ADP
hassl-2959	182	27	firm	firm	ADJ
hassl-2959	182	28	value	value	NOUN
hassl-2959	182	29	through	through	ADP
hassl-2959	182	30	risk	risk	NOUN
hassl-2959	182	31	management	management	NOUN
hassl-2959	182	32	disclosure	disclosure	NOUN
hassl-2959	182	33	.	.	PUNCT
hassl-2959	183	1	to	to	PART
hassl-2959	183	2	prove	prove	VERB
hassl-2959	183	3	the	the	DET
hassl-2959	183	4	significance	significance	NOUN
hassl-2959	183	5	of	of	ADP
hassl-2959	183	6	the	the	DET
hassl-2959	183	7	indirect	indirect	ADJ
hassl-2959	183	8	effect	effect	NOUN
hassl-2959	183	9	of	of	ADP
hassl-2959	183	10	the	the	DET
hassl-2959	183	11	independent	independent	ADJ
hassl-2959	183	12	variables	variable	NOUN
hassl-2959	183	13	on	on	ADP
hassl-2959	183	14	the	the	DET
hassl-2959	183	15	dependent	dependent	ADJ
hassl-2959	183	16	variable	variable	NOUN
hassl-2959	183	17	,	,	PUNCT
hassl-2959	183	18	the	the	DET
hassl-2959	183	19	sobel	sobel	NOUN
hassl-2959	183	20	test	test	NOUN
hassl-2959	183	21	was	be	AUX
hassl-2959	183	22	carried	carry	VERB
hassl-2959	183	23	out	out	ADP
hassl-2959	183	24	.	.	PUNCT
hassl-2959	184	1	table	table	NOUN
hassl-2959	184	2	4	4	NUM
hassl-2959	184	3	shows	show	VERB
hassl-2959	184	4	that	that	SCONJ
hassl-2959	184	5	risk	risk	NOUN
hassl-2959	184	6	management	management	NOUN
hassl-2959	184	7	disclosure	disclosure	NOUN
hassl-2959	184	8	as	as	SCONJ
hassl-2959	184	9	the	the	DET
hassl-2959	184	10	indirect	indirect	ADJ
hassl-2959	184	11	effect	effect	NOUN
hassl-2959	184	12	was	be	AUX
hassl-2959	184	13	insignificant	insignificant	ADJ
hassl-2959	184	14	.	.	PUNCT
hassl-2959	185	1	table	table	NOUN
hassl-2959	185	2	4	4	NUM
hassl-2959	185	3	.	.	PUNCT
hassl-2959	185	4	results	result	NOUN
hassl-2959	185	5	of	of	ADP
hassl-2959	185	6	sobel	sobel	PROPN
hassl-2959	185	7	test	test	NOUN
hassl-2959	185	8	.	.	PUNCT
hassl-2959	186	1	information	information	NOUN
hassl-2959	186	2	p	p	NOUN
hassl-2959	186	3	-	-	PUNCT
hassl-2959	186	4	value	value	NOUN
hassl-2959	186	5	size→vmrd→	size→vmrd→	NOUN
hassl-2959	186	6	fv	fv	NOUN
hassl-2959	186	7	0.296	0.296	NUM
hassl-2959	186	8	acm→vmrd→	acm→vmrd→	NOUN
hassl-2959	186	9	fv	fv	ADP
hassl-2959	186	10	0.341	0.341	NUM
hassl-2959	186	11	rcm→vmrd→	rcm→vmrd→	NOUN
hassl-2959	186	12	fv	fv	PROPN
hassl-2959	186	13	0.308	0.308	NUM
hassl-2959	186	14	source	source	NOUN
hassl-2959	186	15	:	:	PUNCT
hassl-2959	186	16	output	output	NOUN
hassl-2959	186	17	data	datum	NOUN
hassl-2959	186	18	.	.	PUNCT
hassl-2959	187	1	5	5	X
hassl-2959	187	2	.	.	X
hassl-2959	187	3	results	result	NOUN
hassl-2959	187	4	and	and	CCONJ
hassl-2959	187	5	discussions	discussion	NOUN
hassl-2959	187	6	the	the	DET
hassl-2959	187	7	firm	firm	ADJ
hassl-2959	187	8	size	size	NOUN
hassl-2959	187	9	measured	measure	VERB
hassl-2959	187	10	by	by	ADP
hassl-2959	187	11	total	total	ADJ
hassl-2959	187	12	assets	asset	NOUN
hassl-2959	187	13	showed	show	VERB
hassl-2959	187	14	a	a	DET
hassl-2959	187	15	coefficient	coefficient	NOUN
hassl-2959	187	16	value	value	NOUN
hassl-2959	187	17	of	of	ADP
hassl-2959	187	18	0.075521	0.075521	NUM
hassl-2959	187	19	and	and	CCONJ
hassl-2959	187	20	probability	probability	NOUN
hassl-2959	187	21	value	value	NOUN
hassl-2959	187	22	of	of	ADP
hassl-2959	187	23	0.0002	0.0002	NUM
hassl-2959	187	24	<	<	X
hassl-2959	187	25	0.05	0.05	NUM
hassl-2959	187	26	.	.	PUNCT
hassl-2959	188	1	it	it	PRON
hassl-2959	188	2	indicates	indicate	VERB
hassl-2959	188	3	that	that	SCONJ
hassl-2959	188	4	firm	firm	ADJ
hassl-2959	188	5	size	size	NOUN
hassl-2959	188	6	has	have	VERB
hassl-2959	188	7	a	a	DET
hassl-2959	188	8	positive	positive	ADJ
hassl-2959	188	9	significant	significant	ADJ
hassl-2959	188	10	influence	influence	NOUN
hassl-2959	188	11	on	on	ADP
hassl-2959	188	12	risk	risk	NOUN
hassl-2959	188	13	management	management	NOUN
hassl-2959	188	14	disclosure	disclosure	NOUN
hassl-2959	188	15	,	,	PUNCT
hassl-2959	188	16	which	which	PRON
hassl-2959	188	17	means	mean	VERB
hassl-2959	188	18	h1	h1	PROPN
hassl-2959	188	19	is	be	AUX
hassl-2959	188	20	supported	support	VERB
hassl-2959	188	21	.	.	PUNCT
hassl-2959	189	1	this	this	DET
hassl-2959	189	2	research	research	NOUN
hassl-2959	189	3	finding	finding	NOUN
hassl-2959	189	4	explains	explain	VERB
hassl-2959	189	5	that	that	SCONJ
hassl-2959	189	6	the	the	PRON
hassl-2959	189	7	larger	large	ADJ
hassl-2959	189	8	the	the	DET
hassl-2959	189	9	company	company	NOUN
hassl-2959	189	10	,	,	PUNCT
hassl-2959	189	11	the	the	DET
hassl-2959	189	12	broader	broad	ADJ
hassl-2959	189	13	is	be	AUX
hassl-2959	189	14	the	the	DET
hassl-2959	189	15	disclosure	disclosure	NOUN
hassl-2959	189	16	of	of	ADP
hassl-2959	189	17	risk	risk	NOUN
hassl-2959	189	18	management	management	NOUN
hassl-2959	189	19	.	.	PUNCT
hassl-2959	190	1	the	the	DET
hassl-2959	190	2	positive	positive	ADJ
hassl-2959	190	3	relationship	relationship	NOUN
hassl-2959	190	4	between	between	ADP
hassl-2959	190	5	firm	firm	ADJ
hassl-2959	190	6	size	size	NOUN
hassl-2959	190	7	and	and	CCONJ
hassl-2959	190	8	vrmd	vrmd	PROPN
hassl-2959	190	9	might	might	AUX
hassl-2959	190	10	be	be	AUX
hassl-2959	190	11	caused	cause	VERB
hassl-2959	190	12	by	by	ADP
hassl-2959	190	13	several	several	ADJ
hassl-2959	190	14	things	thing	NOUN
hassl-2959	190	15	.	.	PUNCT
hassl-2959	191	1	first	first	ADV
hassl-2959	191	2	,	,	PUNCT
hassl-2959	191	3	larger	large	ADJ
hassl-2959	191	4	-	-	PUNCT
hassl-2959	191	5	sized	sized	ADJ
hassl-2959	191	6	banks	bank	NOUN
hassl-2959	191	7	are	be	AUX
hassl-2959	191	8	able	able	ADJ
hassl-2959	191	9	to	to	PART
hassl-2959	191	10	disclose	disclose	VERB
hassl-2959	191	11	risk	risk	NOUN
hassl-2959	191	12	management	management	NOUN
hassl-2959	191	13	broader	broader	ADV
hassl-2959	191	14	compared	compare	VERB
hassl-2959	191	15	with	with	ADP
hassl-2959	191	16	small	small	ADJ
hassl-2959	191	17	-	-	PUNCT
hassl-2959	191	18	sized	sized	ADJ
hassl-2959	191	19	ones	one	NOUN
hassl-2959	191	20	.	.	PUNCT
hassl-2959	192	1	second	second	ADJ
hassl-2959	192	2	,	,	PUNCT
hassl-2959	192	3	based	base	VERB
hassl-2959	192	4	on	on	ADP
hassl-2959	192	5	stakeholder	stakeholder	PROPN
hassl-2959	192	6	theory	theory	NOUN
hassl-2959	192	7	,	,	PUNCT
hassl-2959	192	8	larger	large	ADJ
hassl-2959	192	9	-	-	PUNCT
hassl-2959	192	10	sized	sized	ADJ
hassl-2959	192	11	banks	bank	NOUN
hassl-2959	192	12	have	have	VERB
hassl-2959	192	13	more	more	ADJ
hassl-2959	192	14	stakeholders	stakeholder	NOUN
hassl-2959	192	15	who	who	PRON
hassl-2959	192	16	are	be	AUX
hassl-2959	192	17	pressuring	pressure	VERB
hassl-2959	192	18	the	the	DET
hassl-2959	192	19	management	management	NOUN
hassl-2959	192	20	to	to	PART
hassl-2959	192	21	make	make	VERB
hassl-2959	192	22	greater	great	ADJ
hassl-2959	192	23	risk	risk	NOUN
hassl-2959	192	24	management	management	NOUN
hassl-2959	192	25	disclosures	disclosure	NOUN
hassl-2959	192	26	so	so	SCONJ
hassl-2959	192	27	that	that	SCONJ
hassl-2959	192	28	the	the	DET
hassl-2959	192	29	information	information	NOUN
hassl-2959	192	30	disclosed	disclose	VERB
hassl-2959	192	31	is	be	AUX
hassl-2959	192	32	more	more	ADV
hassl-2959	192	33	complete	complete	ADJ
hassl-2959	192	34	and	and	CCONJ
hassl-2959	192	35	as	as	ADP
hassl-2959	192	36	a	a	DET
hassl-2959	192	37	form	form	NOUN
hassl-2959	192	38	of	of	ADP
hassl-2959	192	39	management	management	NOUN
hassl-2959	192	40	accountability	accountability	NOUN
hassl-2959	192	41	to	to	ADP
hassl-2959	192	42	the	the	DET
hassl-2959	192	43	capital	capital	NOUN
hassl-2959	192	44	owners	owner	NOUN
hassl-2959	192	45	.	.	PUNCT
hassl-2959	193	1	broader	broad	ADJ
hassl-2959	193	2	disclosures	disclosure	NOUN
hassl-2959	193	3	are	be	AUX
hassl-2959	193	4	more	more	ADV
hassl-2959	193	5	likely	likely	ADJ
hassl-2959	193	6	to	to	PART
hassl-2959	193	7	boost	boost	VERB
hassl-2959	193	8	investors	investor	NOUN
hassl-2959	193	9	’	'	PUNCT
hassl-2959	193	10	trust	trust	NOUN
hassl-2959	193	11	,	,	PUNCT
hassl-2959	193	12	as	as	SCONJ
hassl-2959	193	13	it	it	PRON
hassl-2959	193	14	has	have	VERB
hassl-2959	193	15	such	such	DET
hassl-2959	193	16	an	an	DET
hassl-2959	193	17	important	important	ADJ
hassl-2959	193	18	role	role	NOUN
hassl-2959	193	19	in	in	ADP
hassl-2959	193	20	a	a	DET
hassl-2959	193	21	firm	firm	NOUN
hassl-2959	193	22	.	.	PUNCT
hassl-2959	194	1	larger	large	ADJ
hassl-2959	194	2	-	-	PUNCT
hassl-2959	194	3	sized	sized	ADJ
hassl-2959	194	4	firms	firm	NOUN
hassl-2959	194	5	usually	usually	ADV
hassl-2959	194	6	have	have	VERB
hassl-2959	194	7	good	good	ADJ
hassl-2959	194	8	governance	governance	NOUN
hassl-2959	194	9	to	to	PART
hassl-2959	194	10	support	support	VERB
hassl-2959	194	11	broader	broad	ADJ
hassl-2959	194	12	disclosures	disclosure	NOUN
hassl-2959	194	13	.	.	PUNCT
hassl-2959	195	1	this	this	DET
hassl-2959	195	2	research	research	NOUN
hassl-2959	195	3	finding	finding	NOUN
hassl-2959	195	4	–	–	PUNCT
hassl-2959	195	5	the	the	DET
hassl-2959	195	6	supported	support	VERB
hassl-2959	195	7	hypothesis	hypothesis	NOUN
hassl-2959	195	8	,	,	PUNCT
hassl-2959	195	9	is	be	AUX
hassl-2959	195	10	consistent	consistent	ADJ
hassl-2959	195	11	with	with	ADP
hassl-2959	195	12	the	the	DET
hassl-2959	195	13	research	research	NOUN
hassl-2959	195	14	findings	finding	NOUN
hassl-2959	195	15	of	of	ADP
hassl-2959	195	16	elfeky	elfeky	NOUN
hassl-2959	195	17	(	(	PUNCT
hassl-2959	195	18	2017	2017	NUM
hassl-2959	195	19	)	)	PUNCT
hassl-2959	195	20	;	;	PUNCT
hassl-2959	195	21	gunawan	gunawan	NOUN
hassl-2959	195	22	and	and	CCONJ
hassl-2959	195	23	zakiyah	zakiyah	PROPN
hassl-2959	195	24	(	(	PUNCT
hassl-2959	195	25	2017	2017	NUM
hassl-2959	195	26	)	)	PUNCT
hassl-2959	195	27	and	and	CCONJ
hassl-2959	195	28	abdullah	abdullah	PROPN
hassl-2959	195	29	and	and	CCONJ
hassl-2959	195	30	ismail	ismail	PROPN
hassl-2959	195	31	(	(	PUNCT
hassl-2959	195	32	2015	2015	NUM
hassl-2959	195	33	)	)	PUNCT
hassl-2959	195	34	.	.	PUNCT
hassl-2959	196	1	audit	audit	PROPN
hassl-2959	196	2	committee	committee	PROPN
hassl-2959	196	3	(	(	PUNCT
hassl-2959	196	4	acm	acm	PROPN
hassl-2959	196	5	)	)	PUNCT
hassl-2959	196	6	measured	measure	VERB
hassl-2959	196	7	by	by	ADP
hassl-2959	196	8	the	the	DET
hassl-2959	196	9	amount	amount	NOUN
hassl-2959	196	10	of	of	ADP
hassl-2959	196	11	audit	audit	NOUN
hassl-2959	196	12	committee	committee	NOUN
hassl-2959	196	13	meetings	meeting	NOUN
hassl-2959	196	14	each	each	DET
hassl-2959	196	15	year	year	NOUN
hassl-2959	196	16	has	have	VERB
hassl-2959	196	17	a	a	DET
hassl-2959	196	18	coefficient	coefficient	NOUN
hassl-2959	196	19	value	value	NOUN
hassl-2959	196	20	of	of	ADP
hassl-2959	196	21	-0.001478	-0.001478	NOUN
hassl-2959	196	22	and	and	CCONJ
hassl-2959	196	23	probability	probability	NOUN
hassl-2959	196	24	value	value	NOUN
hassl-2959	196	25	of	of	ADP
hassl-2959	196	26	0.0515	0.0515	NUM
hassl-2959	196	27	<	<	X
hassl-2959	196	28	0.05	0.05	NUM
hassl-2959	196	29	.	.	PUNCT
hassl-2959	197	1	it	it	PRON
hassl-2959	197	2	indicates	indicate	VERB
hassl-2959	197	3	that	that	SCONJ
hassl-2959	197	4	audit	audit	NOUN
hassl-2959	197	5	committee	committee	NOUN
hassl-2959	197	6	does	do	AUX
hassl-2959	197	7	not	not	PART
hassl-2959	197	8	affect	affect	VERB
hassl-2959	197	9	risk	risk	NOUN
hassl-2959	197	10	management	management	NOUN
hassl-2959	197	11	disclosure	disclosure	NOUN
hassl-2959	197	12	,	,	PUNCT
hassl-2959	197	13	which	which	PRON
hassl-2959	197	14	means	mean	VERB
hassl-2959	197	15	h2	h2	PROPN
hassl-2959	197	16	is	be	AUX
hassl-2959	197	17	not	not	PART
hassl-2959	197	18	supported	support	VERB
hassl-2959	197	19	.	.	PUNCT
hassl-2959	198	1	this	this	DET
hassl-2959	198	2	research	research	NOUN
hassl-2959	198	3	finding	finding	NOUN
hassl-2959	198	4	has	have	AUX
hassl-2959	198	5	proven	prove	VERB
hassl-2959	198	6	that	that	SCONJ
hassl-2959	198	7	the	the	DET
hassl-2959	198	8	frequency	frequency	NOUN
hassl-2959	198	9	of	of	ADP
hassl-2959	198	10	holding	hold	VERB
hassl-2959	198	11	meetings	meeting	NOUN
hassl-2959	198	12	by	by	ADP
hassl-2959	198	13	audit	audit	NOUN
hassl-2959	198	14	committee	committee	NOUN
hassl-2959	198	15	does	do	AUX
hassl-2959	198	16	not	not	PART
hassl-2959	198	17	affect	affect	VERB
hassl-2959	198	18	the	the	DET
hassl-2959	198	19	extent	extent	NOUN
hassl-2959	198	20	of	of	ADP
hassl-2959	198	21	risk	risk	NOUN
hassl-2959	198	22	management	management	NOUN
hassl-2959	198	23	disclosure	disclosure	NOUN
hassl-2959	198	24	.	.	PUNCT
hassl-2959	199	1	in	in	ADP
hassl-2959	199	2	this	this	DET
hassl-2959	199	3	research	research	NOUN
hassl-2959	199	4	study	study	NOUN
hassl-2959	199	5	,	,	PUNCT
hassl-2959	199	6	the	the	DET
hassl-2959	199	7	meeting	meeting	NOUN
hassl-2959	199	8	activities	activity	NOUN
hassl-2959	199	9	do	do	AUX
hassl-2959	199	10	not	not	PART
hassl-2959	199	11	show	show	VERB
hassl-2959	199	12	the	the	DET
hassl-2959	199	13	effectiveness	effectiveness	NOUN
hassl-2959	199	14	of	of	ADP
hassl-2959	199	15	monitoring	monitoring	NOUN
hassl-2959	199	16	process	process	NOUN
hassl-2959	199	17	in	in	ADP
hassl-2959	199	18	banking	banking	NOUN
hassl-2959	199	19	.	.	PUNCT
hassl-2959	200	1	this	this	PRON
hassl-2959	200	2	might	might	AUX
hassl-2959	200	3	be	be	AUX
hassl-2959	200	4	due	due	ADJ
hassl-2959	200	5	to	to	ADP
hassl-2959	200	6	ineffective	ineffective	ADJ
hassl-2959	200	7	quality	quality	NOUN
hassl-2959	200	8	of	of	ADP
hassl-2959	200	9	the	the	DET
hassl-2959	200	10	meetings	meeting	NOUN
hassl-2959	200	11	.	.	PUNCT
hassl-2959	201	1	this	this	DET
hassl-2959	201	2	research	research	NOUN
hassl-2959	201	3	finding	finding	NOUN
hassl-2959	201	4	–	–	PUNCT
hassl-2959	201	5	the	the	DET
hassl-2959	201	6	rejected	reject	VERB
hassl-2959	201	7	hypothesis	hypothesis	NOUN
hassl-2959	201	8	,	,	PUNCT
hassl-2959	201	9	is	be	AUX
hassl-2959	201	10	in	in	ADP
hassl-2959	201	11	line	line	NOUN
hassl-2959	201	12	with	with	ADP
hassl-2959	201	13	the	the	DET
hassl-2959	201	14	research	research	NOUN
hassl-2959	201	15	conducted	conduct	VERB
hassl-2959	201	16	by	by	ADP
hassl-2959	201	17	sellami	sellami	NOUN
hassl-2959	201	18	and	and	CCONJ
hassl-2959	201	19	fendri	fendri	ADJ
hassl-2959	201	20	(	(	PUNCT
hassl-2959	201	21	2017	2017	NUM
hassl-2959	201	22	)	)	PUNCT
hassl-2959	201	23	and	and	CCONJ
hassl-2959	201	24	setiany	setiany	NOUN
hassl-2959	201	25	,	,	PUNCT
hassl-2959	201	26	hartoko	hartoko	NOUN
hassl-2959	201	27	,	,	PUNCT
hassl-2959	201	28	suhardjanto	suhardjanto	NOUN
hassl-2959	201	29	,	,	PUNCT
hassl-2959	201	30	and	and	CCONJ
hassl-2959	201	31	honggowati	honggowati	NOUN
hassl-2959	201	32	(	(	PUNCT
hassl-2959	201	33	2017	2017	NUM
hassl-2959	201	34	)	)	PUNCT
hassl-2959	201	35	risk	risk	NOUN
hassl-2959	201	36	committee	committee	NOUN
hassl-2959	201	37	(	(	PUNCT
hassl-2959	201	38	rcm	rcm	PROPN
hassl-2959	201	39	)	)	PUNCT
hassl-2959	201	40	measured	measure	VERB
hassl-2959	201	41	by	by	ADP
hassl-2959	201	42	the	the	DET
hassl-2959	201	43	amount	amount	NOUN
hassl-2959	201	44	of	of	ADP
hassl-2959	201	45	risk	risk	NOUN
hassl-2959	201	46	committee	committee	NOUN
hassl-2959	201	47	meetings	meeting	NOUN
hassl-2959	201	48	each	each	DET
hassl-2959	201	49	year	year	NOUN
hassl-2959	201	50	showed	show	VERB
hassl-2959	201	51	a	a	DET
hassl-2959	201	52	coefficient	coefficient	NOUN
hassl-2959	201	53	value	value	NOUN
hassl-2959	201	54	of	of	ADP
hassl-2959	201	55	0.003408	0.003408	NUM
hassl-2959	201	56	and	and	CCONJ
hassl-2959	201	57	probability	probability	NOUN
hassl-2959	201	58	value	value	NOUN
hassl-2959	201	59	of	of	ADP
hassl-2959	201	60	0.0040	0.0040	NUM
hassl-2959	201	61	<	<	X
hassl-2959	201	62	0.05	0.05	NUM
hassl-2959	201	63	.	.	PUNCT
hassl-2959	202	1	it	it	PRON
hassl-2959	202	2	indicates	indicate	VERB
hassl-2959	202	3	that	that	SCONJ
hassl-2959	202	4	risk	risk	NOUN
hassl-2959	202	5	committee	committee	NOUN
hassl-2959	202	6	has	have	VERB
hassl-2959	202	7	a	a	DET
hassl-2959	202	8	positive	positive	ADJ
hassl-2959	202	9	significant	significant	ADJ
hassl-2959	202	10	influence	influence	NOUN
hassl-2959	202	11	on	on	ADP
hassl-2959	202	12	risk	risk	NOUN
hassl-2959	202	13	management	management	NOUN
hassl-2959	202	14	disclosure	disclosure	NOUN
hassl-2959	202	15	,	,	PUNCT
hassl-2959	202	16	which	which	PRON
hassl-2959	202	17	means	mean	VERB
hassl-2959	202	18	h3	h3	NOUN
hassl-2959	202	19	is	be	AUX
hassl-2959	202	20	supported	support	VERB
hassl-2959	202	21	.	.	PUNCT
hassl-2959	203	1	this	this	DET
hassl-2959	203	2	result	result	NOUN
hassl-2959	203	3	explains	explain	VERB
hassl-2959	203	4	that	that	SCONJ
hassl-2959	203	5	the	the	PRON
hassl-2959	203	6	more	more	ADV
hassl-2959	203	7	frequently	frequently	ADV
hassl-2959	203	8	the	the	DET
hassl-2959	203	9	risk	risk	NOUN
hassl-2959	203	10	committee	committee	NOUN
hassl-2959	203	11	held	hold	VERB
hassl-2959	203	12	meetings	meeting	NOUN
hassl-2959	203	13	,	,	PUNCT
hassl-2959	203	14	it	it	PRON
hassl-2959	203	15	would	would	AUX
hassl-2959	203	16	affect	affect	VERB
hassl-2959	203	17	the	the	DET
hassl-2959	203	18	extent	extent	NOUN
hassl-2959	203	19	of	of	ADP
hassl-2959	203	20	risk	risk	NOUN
hassl-2959	203	21	management	management	NOUN
hassl-2959	203	22	disclosure	disclosure	NOUN
hassl-2959	203	23	.	.	PUNCT
hassl-2959	204	1	the	the	DET
hassl-2959	204	2	positive	positive	ADJ
hassl-2959	204	3	relationship	relationship	NOUN
hassl-2959	204	4	between	between	ADP
hassl-2959	204	5	the	the	DET
hassl-2959	204	6	risk	risk	NOUN
hassl-2959	204	7	committee	committee	NOUN
hassl-2959	204	8	and	and	CCONJ
hassl-2959	204	9	the	the	DET
hassl-2959	204	10	risk	risk	NOUN
hassl-2959	204	11	management	management	NOUN
hassl-2959	204	12	disclosure	disclosure	NOUN
hassl-2959	204	13	occurred	occur	VERB
hassl-2959	204	14	due	due	ADP
hassl-2959	204	15	to	to	ADP
hassl-2959	204	16	a	a	DET
hassl-2959	204	17	few	few	ADJ
hassl-2959	204	18	things	thing	NOUN
hassl-2959	204	19	.	.	PUNCT
hassl-2959	205	1	first	first	ADV
hassl-2959	205	2	,	,	PUNCT
hassl-2959	205	3	the	the	DET
hassl-2959	205	4	agenda	agenda	NOUN
hassl-2959	205	5	of	of	ADP
hassl-2959	205	6	meetings	meeting	NOUN
hassl-2959	205	7	held	hold	VERB
hassl-2959	205	8	by	by	ADP
hassl-2959	205	9	the	the	DET
hassl-2959	205	10	risk	risk	NOUN
hassl-2959	205	11	committee	committee	NOUN
hassl-2959	205	12	served	serve	VERB
hassl-2959	205	13	as	as	ADP
hassl-2959	205	14	a	a	DET
hassl-2959	205	15	forum	forum	NOUN
hassl-2959	205	16	for	for	ADP
hassl-2959	205	17	check	check	NOUN
hassl-2959	205	18	-	-	PUNCT
hassl-2959	205	19	and	and	CCONJ
hassl-2959	205	20	-	-	PUNCT
hassl-2959	205	21	balance	balance	NOUN
hassl-2959	205	22	management	management	NOUN
hassl-2959	205	23	activities	activity	NOUN
hassl-2959	205	24	and	and	CCONJ
hassl-2959	205	25	for	for	ADP
hassl-2959	205	26	reporting	report	VERB
hassl-2959	205	27	various	various	ADJ
hassl-2959	205	28	problems	problem	NOUN
hassl-2959	205	29	and	and	CCONJ
hassl-2959	205	30	conflicts	conflict	NOUN
hassl-2959	205	31	that	that	PRON
hassl-2959	205	32	arose	arise	VERB
hassl-2959	205	33	.	.	PUNCT
hassl-2959	206	1	second	second	ADV
hassl-2959	206	2	,	,	PUNCT
hassl-2959	206	3	the	the	DET
hassl-2959	206	4	agenda	agenda	NOUN
hassl-2959	206	5	of	of	ADP
hassl-2959	206	6	meetings	meeting	NOUN
hassl-2959	206	7	by	by	ADP
hassl-2959	206	8	the	the	DET
hassl-2959	206	9	risk	risk	NOUN
hassl-2959	206	10	committee	committee	NOUN
hassl-2959	206	11	served	serve	VERB
hassl-2959	206	12	as	as	SCONJ
hassl-2959	206	13	the	the	DET
hassl-2959	206	14	media	medium	NOUN
hassl-2959	206	15	to	to	PART
hassl-2959	206	16	share	share	VERB
hassl-2959	206	17	information	information	NOUN
hassl-2959	206	18	,	,	PUNCT
hassl-2959	206	19	knowledge	knowledge	NOUN
hassl-2959	206	20	,	,	PUNCT
hassl-2959	206	21	and	and	CCONJ
hassl-2959	206	22	expertise	expertise	NOUN
hassl-2959	206	23	to	to	PART
hassl-2959	206	24	provide	provide	VERB
hassl-2959	206	25	quality	quality	NOUN
hassl-2959	206	26	information	information	NOUN
hassl-2959	206	27	.	.	PUNCT
hassl-2959	207	1	as	as	SCONJ
hassl-2959	207	2	it	it	PRON
hassl-2959	207	3	is	be	AUX
hassl-2959	207	4	wellknown	wellknown	ADJ
hassl-2959	207	5	that	that	SCONJ
hassl-2959	207	6	risk	risk	NOUN
hassl-2959	207	7	management	management	NOUN
hassl-2959	207	8	disclosure	disclosure	NOUN
hassl-2959	207	9	functions	function	NOUN
hassl-2959	207	10	to	to	PART
hassl-2959	207	11	minimize	minimize	VERB
hassl-2959	207	12	the	the	DET
hassl-2959	207	13	information	information	NOUN
hassl-2959	207	14	asymmetry	asymmetry	NOUN
hassl-2959	207	15	between	between	ADP
hassl-2959	207	16	the	the	DET
hassl-2959	207	17	managers	manager	NOUN
hassl-2959	207	18	and	and	CCONJ
hassl-2959	207	19	investors	investor	NOUN
hassl-2959	207	20	,	,	PUNCT
hassl-2959	207	21	as	as	ADV
hassl-2959	207	22	well	well	ADV
hassl-2959	207	23	as	as	ADP
hassl-2959	207	24	to	to	PART
hassl-2959	207	25	meet	meet	VERB
hassl-2959	207	26	the	the	DET
hassl-2959	207	27	information	information	NOUN
hassl-2959	207	28	needs	need	NOUN
hassl-2959	207	29	of	of	ADP
hassl-2959	207	30	the	the	DET
hassl-2959	207	31	stakeholders	stakeholder	NOUN
hassl-2959	207	32	.	.	PUNCT
hassl-2959	208	1	this	this	DET
hassl-2959	208	2	research	research	NOUN
hassl-2959	208	3	finding	finding	NOUN
hassl-2959	208	4	corroborates	corroborate	VERB
hassl-2959	208	5	the	the	DET
hassl-2959	208	6	research	research	NOUN
hassl-2959	208	7	findings	finding	NOUN
hassl-2959	208	8	of	of	ADP
hassl-2959	208	9	abdullah	abdullah	PROPN
hassl-2959	208	10	et	et	PROPN
hassl-2959	208	11	al	al	PROPN
hassl-2959	208	12	.	.	PROPN
hassl-2959	209	1	(	(	PUNCT
hassl-2959	209	2	2015	2015	NUM
hassl-2959	209	3	)	)	PUNCT
hassl-2959	209	4	and	and	CCONJ
hassl-2959	209	5	bello	bello	PROPN
hassl-2959	209	6	et	et	PROPN
hassl-2959	209	7	al	al	PROPN
hassl-2959	209	8	.	.	PROPN
hassl-2959	210	1	(	(	PUNCT
hassl-2959	210	2	2019	2019	NUM
hassl-2959	210	3	)	)	PUNCT
hassl-2959	210	4	.	.	PUNCT
hassl-2959	211	1	the	the	DET
hassl-2959	211	2	firm	firm	ADJ
hassl-2959	211	3	size	size	NOUN
hassl-2959	211	4	measured	measure	VERB
hassl-2959	211	5	by	by	ADP
hassl-2959	211	6	total	total	ADJ
hassl-2959	211	7	assets	asset	NOUN
hassl-2959	211	8	showed	show	VERB
hassl-2959	211	9	a	a	DET
hassl-2959	211	10	coefficient	coefficient	NOUN
hassl-2959	211	11	value	value	NOUN
hassl-2959	211	12	of	of	ADP
hassl-2959	211	13	-0.327788	-0.327788	NOUN
hassl-2959	211	14	and	and	CCONJ
hassl-2959	211	15	probability	probability	NOUN
hassl-2959	211	16	value	value	NOUN
hassl-2959	211	17	of	of	ADP
hassl-2959	211	18	0.0016	0.0016	NUM
hassl-2959	211	19	<	<	X
hassl-2959	211	20	0.05	0.05	NUM
hassl-2959	211	21	.	.	PUNCT
hassl-2959	212	1	it	it	PRON
hassl-2959	212	2	indicates	indicate	VERB
hassl-2959	212	3	that	that	SCONJ
hassl-2959	212	4	firm	firm	ADJ
hassl-2959	212	5	size	size	NOUN
hassl-2959	212	6	has	have	VERB
hassl-2959	212	7	a	a	DET
hassl-2959	212	8	negative	negative	ADJ
hassl-2959	212	9	significant	significant	ADJ
hassl-2959	212	10	influence	influence	NOUN
hassl-2959	212	11	on	on	ADP
hassl-2959	212	12	banking	banking	NOUN
hassl-2959	212	13	firm	firm	NOUN
hassl-2959	212	14	value	value	NOUN
hassl-2959	212	15	,	,	PUNCT
hassl-2959	212	16	which	which	PRON
hassl-2959	212	17	means	mean	VERB
hassl-2959	212	18	h4	h4	PROPN
hassl-2959	212	19	is	be	AUX
hassl-2959	212	20	not	not	PART
hassl-2959	212	21	supported	support	VERB
hassl-2959	212	22	.	.	PUNCT
hassl-2959	213	1	when	when	SCONJ
hassl-2959	213	2	the	the	DET
hassl-2959	213	3	management	management	NOUN
hassl-2959	213	4	implement	implement	VERB
hassl-2959	213	5	transparent	transparent	ADJ
hassl-2959	213	6	disclosure	disclosure	NOUN
hassl-2959	213	7	of	of	ADP
hassl-2959	213	8	complex	complex	ADJ
hassl-2959	213	9	problems	problem	NOUN
hassl-2959	213	10	,	,	PUNCT
hassl-2959	213	11	it	it	PRON
hassl-2959	213	12	may	may	AUX
hassl-2959	213	13	cause	cause	VERB
hassl-2959	213	14	humanities	humanity	NOUN
hassl-2959	213	15	and	and	CCONJ
hassl-2959	213	16	social	social	ADJ
hassl-2959	213	17	sciences	science	NOUN
hassl-2959	213	18	letters	letter	NOUN
hassl-2959	213	19	,	,	PUNCT
hassl-2959	213	20	2022	2022	NUM
hassl-2959	213	21	,	,	PUNCT
hassl-2959	213	22	10(2	10(2	NUM
hassl-2959	213	23	):	):	PUNCT
hassl-2959	213	24	139	139	NUM
hassl-2959	213	25	-	-	SYM
hassl-2959	213	26	148	148	NUM
hassl-2959	213	27	146	146	NUM
hassl-2959	213	28	©	©	PROPN
hassl-2959	213	29	2022	2022	NUM
hassl-2959	213	30	conscientia	conscientia	PROPN
hassl-2959	213	31	beam	beam	PROPN
hassl-2959	213	32	.	.	PUNCT
hassl-2959	214	1	all	all	DET
hassl-2959	214	2	rights	right	NOUN
hassl-2959	214	3	reserved	reserve	VERB
hassl-2959	214	4	.	.	PUNCT
hassl-2959	215	1	misperceptions	misperception	NOUN
hassl-2959	215	2	among	among	ADP
hassl-2959	215	3	shareholders	shareholder	NOUN
hassl-2959	215	4	.	.	PUNCT
hassl-2959	216	1	so	so	ADV
hassl-2959	216	2	,	,	PUNCT
hassl-2959	216	3	a	a	DET
hassl-2959	216	4	firm	firm	NOUN
hassl-2959	216	5	chooses	choose	VERB
hassl-2959	216	6	to	to	PART
hassl-2959	216	7	restrict	restrict	VERB
hassl-2959	216	8	the	the	DET
hassl-2959	216	9	scope	scope	NOUN
hassl-2959	216	10	of	of	ADP
hassl-2959	216	11	risk	risk	NOUN
hassl-2959	216	12	disclosure	disclosure	NOUN
hassl-2959	216	13	to	to	PART
hassl-2959	216	14	avoid	avoid	VERB
hassl-2959	216	15	the	the	DET
hassl-2959	216	16	decreasing	decrease	VERB
hassl-2959	216	17	investors	investor	NOUN
hassl-2959	216	18	’	’	PART
hassl-2959	216	19	interests	interest	NOUN
hassl-2959	216	20	.	.	PUNCT
hassl-2959	217	1	this	this	DET
hassl-2959	217	2	research	research	NOUN
hassl-2959	217	3	finding	finding	NOUN
hassl-2959	217	4	supports	support	VERB
hassl-2959	217	5	the	the	DET
hassl-2959	217	6	study	study	NOUN
hassl-2959	217	7	of	of	ADP
hassl-2959	217	8	onasis	onasis	NOUN
hassl-2959	217	9	and	and	CCONJ
hassl-2959	217	10	robin	robin	PROPN
hassl-2959	217	11	(	(	PUNCT
hassl-2959	217	12	2016	2016	NUM
hassl-2959	217	13	)	)	PUNCT
hassl-2959	217	14	.	.	PUNCT
hassl-2959	218	1	audit	audit	PROPN
hassl-2959	218	2	committee	committee	PROPN
hassl-2959	218	3	(	(	PUNCT
hassl-2959	218	4	acm	acm	PROPN
hassl-2959	218	5	)	)	PUNCT
hassl-2959	218	6	measured	measure	VERB
hassl-2959	218	7	by	by	ADP
hassl-2959	218	8	the	the	DET
hassl-2959	218	9	amount	amount	NOUN
hassl-2959	218	10	of	of	ADP
hassl-2959	218	11	audit	audit	NOUN
hassl-2959	218	12	committee	committee	NOUN
hassl-2959	218	13	meetings	meeting	NOUN
hassl-2959	218	14	each	each	DET
hassl-2959	218	15	year	year	NOUN
hassl-2959	218	16	showed	show	VERB
hassl-2959	218	17	a	a	DET
hassl-2959	218	18	coefficient	coefficient	NOUN
hassl-2959	218	19	value	value	NOUN
hassl-2959	218	20	of	of	ADP
hassl-2959	218	21	0.004312	0.004312	NUM
hassl-2959	218	22	and	and	CCONJ
hassl-2959	218	23	probability	probability	NOUN
hassl-2959	218	24	value	value	NOUN
hassl-2959	218	25	of	of	ADP
hassl-2959	218	26	0.2371	0.2371	NUM
hassl-2959	218	27	<	<	X
hassl-2959	218	28	0.05	0.05	NUM
hassl-2959	218	29	.	.	PUNCT
hassl-2959	219	1	it	it	PRON
hassl-2959	219	2	indicates	indicate	VERB
hassl-2959	219	3	that	that	SCONJ
hassl-2959	219	4	audit	audit	NOUN
hassl-2959	219	5	committee	committee	NOUN
hassl-2959	219	6	does	do	AUX
hassl-2959	219	7	not	not	PART
hassl-2959	219	8	influence	influence	VERB
hassl-2959	219	9	firm	firm	ADJ
hassl-2959	219	10	value	value	NOUN
hassl-2959	219	11	,	,	PUNCT
hassl-2959	219	12	which	which	PRON
hassl-2959	219	13	means	mean	VERB
hassl-2959	219	14	h5	h5	PROPN
hassl-2959	219	15	is	be	AUX
hassl-2959	219	16	not	not	PART
hassl-2959	219	17	supported	support	VERB
hassl-2959	219	18	.	.	PUNCT
hassl-2959	220	1	this	this	PRON
hassl-2959	220	2	is	be	AUX
hassl-2959	220	3	probably	probably	ADV
hassl-2959	220	4	because	because	SCONJ
hassl-2959	220	5	the	the	DET
hassl-2959	220	6	more	more	ADV
hassl-2959	220	7	frequently	frequently	ADV
hassl-2959	220	8	meetings	meeting	NOUN
hassl-2959	220	9	are	be	AUX
hassl-2959	220	10	held	hold	VERB
hassl-2959	220	11	,	,	PUNCT
hassl-2959	220	12	the	the	PRON
hassl-2959	220	13	more	more	ADJ
hassl-2959	220	14	they	they	PRON
hassl-2959	220	15	will	will	AUX
hassl-2959	220	16	cost	cost	VERB
hassl-2959	220	17	and	and	CCONJ
hassl-2959	220	18	it	it	PRON
hassl-2959	220	19	will	will	AUX
hassl-2959	220	20	repeat	repeat	VERB
hassl-2959	220	21	to	to	PART
hassl-2959	220	22	produce	produce	VERB
hassl-2959	220	23	similar	similar	ADJ
hassl-2959	220	24	decisions	decision	NOUN
hassl-2959	220	25	or	or	CCONJ
hassl-2959	220	26	easily	easily	ADV
hassl-2959	220	27	change	change	VERB
hassl-2959	220	28	decisions	decision	NOUN
hassl-2959	220	29	.	.	PUNCT
hassl-2959	221	1	thus	thus	ADV
hassl-2959	221	2	,	,	PUNCT
hassl-2959	221	3	the	the	DET
hassl-2959	221	4	research	research	NOUN
hassl-2959	221	5	finding	finding	NOUN
hassl-2959	221	6	that	that	PRON
hassl-2959	221	7	shows	show	VERB
hassl-2959	221	8	a	a	DET
hassl-2959	221	9	positive	positive	ADJ
hassl-2959	221	10	but	but	CCONJ
hassl-2959	221	11	insignificant	insignificant	ADJ
hassl-2959	221	12	direction	direction	NOUN
hassl-2959	221	13	indicates	indicate	VERB
hassl-2959	221	14	that	that	SCONJ
hassl-2959	221	15	the	the	DET
hassl-2959	221	16	amount	amount	NOUN
hassl-2959	221	17	of	of	ADP
hassl-2959	221	18	audit	audit	NOUN
hassl-2959	221	19	committee	committee	NOUN
hassl-2959	221	20	meetings	meeting	NOUN
hassl-2959	221	21	is	be	AUX
hassl-2959	221	22	not	not	PART
hassl-2959	221	23	the	the	DET
hassl-2959	221	24	relevant	relevant	ADJ
hassl-2959	221	25	factor	factor	NOUN
hassl-2959	221	26	to	to	PART
hassl-2959	221	27	measure	measure	VERB
hassl-2959	221	28	firm	firm	ADJ
hassl-2959	221	29	value	value	NOUN
hassl-2959	221	30	.	.	PUNCT
hassl-2959	222	1	this	this	DET
hassl-2959	222	2	hypothesis	hypothesis	NOUN
hassl-2959	222	3	result	result	NOUN
hassl-2959	222	4	is	be	AUX
hassl-2959	222	5	consistent	consistent	ADJ
hassl-2959	222	6	with	with	ADP
hassl-2959	222	7	the	the	DET
hassl-2959	222	8	study	study	NOUN
hassl-2959	222	9	of	of	ADP
hassl-2959	222	10	olayinka	olayinka	NOUN
hassl-2959	222	11	(	(	PUNCT
hassl-2959	222	12	2019	2019	NUM
hassl-2959	222	13	)	)	PUNCT
hassl-2959	222	14	.	.	PUNCT
hassl-2959	223	1	risk	risk	NOUN
hassl-2959	223	2	committee	committee	PROPN
hassl-2959	223	3	(	(	PUNCT
hassl-2959	223	4	rcm	rcm	PROPN
hassl-2959	223	5	)	)	PUNCT
hassl-2959	223	6	measured	measure	VERB
hassl-2959	223	7	by	by	ADP
hassl-2959	223	8	the	the	DET
hassl-2959	223	9	amount	amount	NOUN
hassl-2959	223	10	of	of	ADP
hassl-2959	223	11	risk	risk	NOUN
hassl-2959	223	12	committee	committee	NOUN
hassl-2959	223	13	meetings	meeting	NOUN
hassl-2959	223	14	each	each	DET
hassl-2959	223	15	year	year	NOUN
hassl-2959	223	16	has	have	VERB
hassl-2959	223	17	a	a	DET
hassl-2959	223	18	coefficient	coefficient	NOUN
hassl-2959	223	19	value	value	NOUN
hassl-2959	223	20	of	of	ADP
hassl-2959	223	21	-0.010489	-0.010489	NOUN
hassl-2959	223	22	and	and	CCONJ
hassl-2959	223	23	probability	probability	NOUN
hassl-2959	223	24	value	value	NOUN
hassl-2959	223	25	of	of	ADP
hassl-2959	223	26	0.0709	0.0709	NOUN
hassl-2959	223	27	<	<	X
hassl-2959	223	28	0.05	0.05	NUM
hassl-2959	223	29	.	.	PUNCT
hassl-2959	224	1	thus	thus	ADV
hassl-2959	224	2	,	,	PUNCT
hassl-2959	224	3	h6	h6	PROPN
hassl-2959	224	4	is	be	AUX
hassl-2959	224	5	not	not	PART
hassl-2959	224	6	supported	support	VERB
hassl-2959	224	7	.	.	PUNCT
hassl-2959	225	1	it	it	PRON
hassl-2959	225	2	means	mean	VERB
hassl-2959	225	3	the	the	PRON
hassl-2959	225	4	more	more	ADV
hassl-2959	225	5	frequently	frequently	ADV
hassl-2959	225	6	the	the	DET
hassl-2959	225	7	risk	risk	NOUN
hassl-2959	225	8	committee	committee	NOUN
hassl-2959	225	9	holds	hold	VERB
hassl-2959	225	10	meetings	meeting	NOUN
hassl-2959	225	11	,	,	PUNCT
hassl-2959	225	12	it	it	PRON
hassl-2959	225	13	will	will	AUX
hassl-2959	225	14	not	not	PART
hassl-2959	225	15	affect	affect	VERB
hassl-2959	225	16	firm	firm	ADJ
hassl-2959	225	17	value	value	NOUN
hassl-2959	225	18	.	.	PUNCT
hassl-2959	226	1	this	this	PRON
hassl-2959	226	2	is	be	AUX
hassl-2959	226	3	likely	likely	ADJ
hassl-2959	226	4	because	because	SCONJ
hassl-2959	226	5	the	the	DET
hassl-2959	226	6	investors	investor	NOUN
hassl-2959	226	7	more	more	ADV
hassl-2959	226	8	consider	consider	VERB
hassl-2959	226	9	the	the	DET
hassl-2959	226	10	external	external	ADJ
hassl-2959	226	11	factors	factor	NOUN
hassl-2959	226	12	of	of	ADP
hassl-2959	226	13	the	the	DET
hassl-2959	226	14	company	company	NOUN
hassl-2959	226	15	.	.	PUNCT
hassl-2959	227	1	this	this	DET
hassl-2959	227	2	research	research	NOUN
hassl-2959	227	3	finding	finding	NOUN
hassl-2959	227	4	–	–	PUNCT
hassl-2959	227	5	the	the	DET
hassl-2959	227	6	unsupported	unsupported	ADJ
hassl-2959	227	7	hypothesis	hypothesis	NOUN
hassl-2959	227	8	is	be	AUX
hassl-2959	227	9	in	in	ADP
hassl-2959	227	10	line	line	NOUN
hassl-2959	227	11	with	with	ADP
hassl-2959	227	12	elamer	elamer	NOUN
hassl-2959	227	13	and	and	CCONJ
hassl-2959	227	14	benyazid	benyazid	PROPN
hassl-2959	227	15	(	(	PUNCT
hassl-2959	227	16	2018	2018	NUM
hassl-2959	227	17	)	)	PUNCT
hassl-2959	227	18	.	.	PUNCT
hassl-2959	228	1	risk	risk	NOUN
hassl-2959	228	2	management	management	NOUN
hassl-2959	228	3	disclosure	disclosure	NOUN
hassl-2959	228	4	(	(	PUNCT
hassl-2959	228	5	vrmd	vrmd	PROPN
hassl-2959	228	6	)	)	PUNCT
hassl-2959	228	7	measured	measure	VERB
hassl-2959	228	8	by	by	ADP
hassl-2959	228	9	the	the	DET
hassl-2959	228	10	amount	amount	NOUN
hassl-2959	228	11	of	of	ADP
hassl-2959	228	12	indices	index	NOUN
hassl-2959	228	13	of	of	ADP
hassl-2959	228	14	risk	risk	NOUN
hassl-2959	228	15	disclosure	disclosure	NOUN
hassl-2959	228	16	has	have	VERB
hassl-2959	228	17	a	a	DET
hassl-2959	228	18	coefficient	coefficient	NOUN
hassl-2959	228	19	value	value	NOUN
hassl-2959	228	20	of	of	ADP
hassl-2959	228	21	-0.584144	-0.584144	NUM
hassl-2959	228	22	and	and	CCONJ
hassl-2959	228	23	probability	probability	NOUN
hassl-2959	228	24	value	value	NOUN
hassl-2959	228	25	of	of	ADP
hassl-2959	228	26	0.2812	0.2812	NUM
hassl-2959	228	27	<	<	X
hassl-2959	228	28	0.05	0.05	NUM
hassl-2959	228	29	.	.	PUNCT
hassl-2959	229	1	this	this	PRON
hassl-2959	229	2	indicates	indicate	VERB
hassl-2959	229	3	that	that	SCONJ
hassl-2959	229	4	risk	risk	NOUN
hassl-2959	229	5	management	management	NOUN
hassl-2959	229	6	disclosure	disclosure	NOUN
hassl-2959	229	7	does	do	AUX
hassl-2959	229	8	not	not	PART
hassl-2959	229	9	affect	affect	VERB
hassl-2959	229	10	firm	firm	ADJ
hassl-2959	229	11	value	value	NOUN
hassl-2959	229	12	,	,	PUNCT
hassl-2959	229	13	which	which	PRON
hassl-2959	229	14	means	mean	VERB
hassl-2959	229	15	h7	h7	PROPN
hassl-2959	229	16	is	be	AUX
hassl-2959	229	17	not	not	PART
hassl-2959	229	18	supported	support	VERB
hassl-2959	229	19	.	.	PUNCT
hassl-2959	230	1	this	this	DET
hassl-2959	230	2	result	result	NOUN
hassl-2959	230	3	explains	explain	VERB
hassl-2959	230	4	that	that	SCONJ
hassl-2959	230	5	broader	broad	ADJ
hassl-2959	230	6	disclosure	disclosure	NOUN
hassl-2959	230	7	of	of	ADP
hassl-2959	230	8	risk	risk	NOUN
hassl-2959	230	9	management	management	NOUN
hassl-2959	230	10	does	do	AUX
hassl-2959	230	11	not	not	PART
hassl-2959	230	12	affect	affect	VERB
hassl-2959	230	13	firm	firm	ADJ
hassl-2959	230	14	value	value	NOUN
hassl-2959	230	15	.	.	PUNCT
hassl-2959	231	1	this	this	DET
hassl-2959	231	2	research	research	NOUN
hassl-2959	231	3	finding	finding	NOUN
hassl-2959	231	4	is	be	AUX
hassl-2959	231	5	consistent	consistent	ADJ
hassl-2959	231	6	with	with	ADP
hassl-2959	231	7	the	the	DET
hassl-2959	231	8	studies	study	NOUN
hassl-2959	231	9	of	of	ADP
hassl-2959	231	10	al	al	PROPN
hassl-2959	231	11	-	-	PUNCT
hassl-2959	231	12	maghzom	maghzom	NOUN
hassl-2959	231	13	et	et	PROPN
hassl-2959	231	14	al	al	PROPN
hassl-2959	231	15	.	.	PUNCT
hassl-2959	232	1	(	(	PUNCT
hassl-2959	232	2	2016	2016	NUM
hassl-2959	232	3	)	)	PUNCT
hassl-2959	232	4	and	and	CCONJ
hassl-2959	232	5	anton	anton	NOUN
hassl-2959	232	6	(	(	PUNCT
hassl-2959	232	7	2018	2018	NUM
hassl-2959	232	8	)	)	PUNCT
hassl-2959	232	9	.	.	PUNCT
hassl-2959	233	1	the	the	DET
hassl-2959	233	2	absence	absence	NOUN
hassl-2959	233	3	of	of	ADP
hassl-2959	233	4	influence	influence	NOUN
hassl-2959	233	5	of	of	ADP
hassl-2959	233	6	independent	independent	ADJ
hassl-2959	233	7	variables	variable	NOUN
hassl-2959	233	8	on	on	ADP
hassl-2959	233	9	firm	firm	ADJ
hassl-2959	233	10	value	value	NOUN
hassl-2959	233	11	might	might	AUX
hassl-2959	233	12	be	be	AUX
hassl-2959	233	13	due	due	ADJ
hassl-2959	233	14	to	to	ADP
hassl-2959	233	15	external	external	ADJ
hassl-2959	233	16	factors	factor	NOUN
hassl-2959	233	17	that	that	PRON
hassl-2959	233	18	the	the	DET
hassl-2959	233	19	investors	investor	NOUN
hassl-2959	233	20	more	more	ADV
hassl-2959	233	21	consider	consider	VERB
hassl-2959	233	22	,	,	PUNCT
hassl-2959	233	23	such	such	ADJ
hassl-2959	233	24	as	as	ADP
hassl-2959	233	25	interest	interest	NOUN
hassl-2959	233	26	rate	rate	NOUN
hassl-2959	233	27	,	,	PUNCT
hassl-2959	233	28	currency	currency	NOUN
hassl-2959	233	29	rate	rate	NOUN
hassl-2959	233	30	,	,	PUNCT
hassl-2959	233	31	political	political	ADJ
hassl-2959	233	32	conditions	condition	NOUN
hassl-2959	233	33	.	.	PUNCT
hassl-2959	234	1	6	6	X
hassl-2959	234	2	.	.	X
hassl-2959	234	3	conclusion	conclusion	NOUN
hassl-2959	234	4	based	base	VERB
hassl-2959	234	5	on	on	ADP
hassl-2959	234	6	the	the	DET
hassl-2959	234	7	research	research	NOUN
hassl-2959	234	8	findings	finding	NOUN
hassl-2959	234	9	and	and	CCONJ
hassl-2959	234	10	discussions	discussion	NOUN
hassl-2959	234	11	,	,	PUNCT
hassl-2959	234	12	a	a	DET
hassl-2959	234	13	few	few	ADJ
hassl-2959	234	14	conclusions	conclusion	NOUN
hassl-2959	234	15	can	can	AUX
hassl-2959	234	16	be	be	AUX
hassl-2959	234	17	drawn	draw	VERB
hassl-2959	234	18	.	.	PUNCT
hassl-2959	235	1	first	first	ADV
hassl-2959	235	2	,	,	PUNCT
hassl-2959	235	3	firm	firm	ADJ
hassl-2959	235	4	size	size	NOUN
hassl-2959	235	5	and	and	CCONJ
hassl-2959	235	6	risk	risk	NOUN
hassl-2959	235	7	committee	committee	NOUN
hassl-2959	235	8	have	have	VERB
hassl-2959	235	9	a	a	DET
hassl-2959	235	10	positive	positive	ADJ
hassl-2959	235	11	influence	influence	NOUN
hassl-2959	235	12	on	on	ADP
hassl-2959	235	13	risk	risk	NOUN
hassl-2959	235	14	management	management	NOUN
hassl-2959	235	15	disclosure	disclosure	NOUN
hassl-2959	235	16	.	.	PUNCT
hassl-2959	236	1	second	second	ADJ
hassl-2959	236	2	,	,	PUNCT
hassl-2959	236	3	all	all	DET
hassl-2959	236	4	independent	independent	ADJ
hassl-2959	236	5	variables	variable	NOUN
hassl-2959	236	6	–	–	PUNCT
hassl-2959	236	7	firm	firm	ADJ
hassl-2959	236	8	size	size	NOUN
hassl-2959	236	9	,	,	PUNCT
hassl-2959	236	10	audit	audit	NOUN
hassl-2959	236	11	committee	committee	NOUN
hassl-2959	236	12	,	,	PUNCT
hassl-2959	236	13	risk	risk	NOUN
hassl-2959	236	14	committee	committee	NOUN
hassl-2959	236	15	,	,	PUNCT
hassl-2959	236	16	and	and	CCONJ
hassl-2959	236	17	risk	risk	NOUN
hassl-2959	236	18	management	management	NOUN
hassl-2959	236	19	disclosure	disclosure	NOUN
hassl-2959	236	20	do	do	AUX
hassl-2959	236	21	not	not	PART
hassl-2959	236	22	influence	influence	VERB
hassl-2959	236	23	the	the	DET
hassl-2959	236	24	dependent	dependent	ADJ
hassl-2959	236	25	variable	variable	NOUN
hassl-2959	236	26	,	,	PUNCT
hassl-2959	236	27	firm	firm	ADJ
hassl-2959	236	28	value	value	NOUN
hassl-2959	236	29	.	.	PUNCT
hassl-2959	237	1	third	third	ADJ
hassl-2959	237	2	,	,	PUNCT
hassl-2959	237	3	risk	risk	NOUN
hassl-2959	237	4	management	management	NOUN
hassl-2959	237	5	disclosure	disclosure	NOUN
hassl-2959	237	6	has	have	AUX
hassl-2959	237	7	been	be	AUX
hassl-2959	237	8	proven	prove	VERB
hassl-2959	237	9	not	not	PART
hassl-2959	237	10	to	to	PART
hassl-2959	237	11	mediate	mediate	VERB
hassl-2959	237	12	firm	firm	ADJ
hassl-2959	237	13	size	size	NOUN
hassl-2959	237	14	,	,	PUNCT
hassl-2959	237	15	audit	audit	NOUN
hassl-2959	237	16	committee	committee	NOUN
hassl-2959	237	17	,	,	PUNCT
hassl-2959	237	18	and	and	CCONJ
hassl-2959	237	19	risk	risk	NOUN
hassl-2959	237	20	committee	committee	NOUN
hassl-2959	237	21	on	on	ADP
hassl-2959	237	22	firm	firm	ADJ
hassl-2959	237	23	value	value	NOUN
hassl-2959	237	24	.	.	PUNCT
hassl-2959	238	1	this	this	DET
hassl-2959	238	2	research	research	NOUN
hassl-2959	238	3	study	study	NOUN
hassl-2959	238	4	has	have	AUX
hassl-2959	238	5	succeeded	succeed	VERB
hassl-2959	238	6	in	in	ADP
hassl-2959	238	7	proving	prove	VERB
hassl-2959	238	8	the	the	DET
hassl-2959	238	9	stakeholder	stakeholder	NOUN
hassl-2959	238	10	theory	theory	NOUN
hassl-2959	238	11	that	that	SCONJ
hassl-2959	238	12	a	a	DET
hassl-2959	238	13	large	large	ADJ
hassl-2959	238	14	number	number	NOUN
hassl-2959	238	15	of	of	ADP
hassl-2959	238	16	stakeholders	stakeholder	NOUN
hassl-2959	238	17	owned	own	VERB
hassl-2959	238	18	by	by	ADP
hassl-2959	238	19	larger	large	ADJ
hassl-2959	238	20	-	-	PUNCT
hassl-2959	238	21	sized	sized	ADJ
hassl-2959	238	22	banks	bank	NOUN
hassl-2959	238	23	will	will	AUX
hassl-2959	238	24	encourage	encourage	VERB
hassl-2959	238	25	the	the	DET
hassl-2959	238	26	banks	bank	NOUN
hassl-2959	238	27	to	to	PART
hassl-2959	238	28	provide	provide	VERB
hassl-2959	238	29	more	more	ADJ
hassl-2959	238	30	information	information	NOUN
hassl-2959	238	31	,	,	PUNCT
hassl-2959	238	32	including	include	VERB
hassl-2959	238	33	risk	risk	NOUN
hassl-2959	238	34	management	management	NOUN
hassl-2959	238	35	disclosure	disclosure	NOUN
hassl-2959	238	36	.	.	PUNCT
hassl-2959	239	1	larger	large	ADJ
hassl-2959	239	2	banking	banking	NOUN
hassl-2959	239	3	firms	firm	NOUN
hassl-2959	239	4	that	that	PRON
hassl-2959	239	5	disclose	disclose	VERB
hassl-2959	239	6	risk	risk	NOUN
hassl-2959	239	7	management	management	NOUN
hassl-2959	239	8	more	more	ADV
hassl-2959	239	9	broadly	broadly	ADV
hassl-2959	239	10	aim	aim	VERB
hassl-2959	239	11	to	to	PART
hassl-2959	239	12	avoid	avoid	VERB
hassl-2959	239	13	information	information	NOUN
hassl-2959	239	14	asymmetry	asymmetry	NOUN
hassl-2959	239	15	to	to	PART
hassl-2959	239	16	occur	occur	VERB
hassl-2959	239	17	.	.	PUNCT
hassl-2959	240	1	in	in	ADP
hassl-2959	240	2	relation	relation	NOUN
hassl-2959	240	3	to	to	ADP
hassl-2959	240	4	limitations	limitation	NOUN
hassl-2959	240	5	,	,	PUNCT
hassl-2959	240	6	there	there	PRON
hassl-2959	240	7	are	be	VERB
hassl-2959	240	8	few	few	ADJ
hassl-2959	240	9	limitations	limitation	NOUN
hassl-2959	240	10	in	in	ADP
hassl-2959	240	11	this	this	DET
hassl-2959	240	12	study	study	NOUN
hassl-2959	240	13	.	.	PUNCT
hassl-2959	241	1	the	the	DET
hassl-2959	241	2	measurement	measurement	NOUN
hassl-2959	241	3	of	of	ADP
hassl-2959	241	4	risk	risk	NOUN
hassl-2959	241	5	management	management	NOUN
hassl-2959	241	6	disclosure	disclosure	NOUN
hassl-2959	241	7	indices	index	NOUN
hassl-2959	241	8	contain	contain	VERB
hassl-2959	241	9	subjectivity	subjectivity	NOUN
hassl-2959	241	10	,	,	PUNCT
hassl-2959	241	11	so	so	SCONJ
hassl-2959	241	12	that	that	SCONJ
hassl-2959	241	13	people	people	NOUN
hassl-2959	241	14	will	will	AUX
hassl-2959	241	15	possibly	possibly	ADV
hassl-2959	241	16	have	have	VERB
hassl-2959	241	17	different	different	ADJ
hassl-2959	241	18	perceptions	perception	NOUN
hassl-2959	241	19	.	.	PUNCT
hassl-2959	242	1	based	base	VERB
hassl-2959	242	2	on	on	ADP
hassl-2959	242	3	the	the	DET
hassl-2959	242	4	research	research	NOUN
hassl-2959	242	5	finding	find	VERB
hassl-2959	242	6	to	to	PART
hassl-2959	242	7	minimize	minimize	VERB
hassl-2959	242	8	risks	risk	NOUN
hassl-2959	242	9	,	,	PUNCT
hassl-2959	242	10	investors	investor	NOUN
hassl-2959	242	11	may	may	AUX
hassl-2959	242	12	consider	consider	VERB
hassl-2959	242	13	the	the	DET
hassl-2959	242	14	banking	banking	NOUN
hassl-2959	242	15	firm	firm	NOUN
hassl-2959	242	16	size	size	NOUN
hassl-2959	242	17	and	and	CCONJ
hassl-2959	242	18	risk	risk	NOUN
hassl-2959	242	19	committee	committee	NOUN
hassl-2959	242	20	,	,	PUNCT
hassl-2959	242	21	because	because	SCONJ
hassl-2959	242	22	the	the	PRON
hassl-2959	242	23	larger	large	ADJ
hassl-2959	242	24	the	the	DET
hassl-2959	242	25	banking	banking	NOUN
hassl-2959	242	26	firm	firm	NOUN
hassl-2959	242	27	,	,	PUNCT
hassl-2959	242	28	the	the	PRON
hassl-2959	242	29	more	more	ADV
hassl-2959	242	30	frequently	frequently	ADV
hassl-2959	242	31	the	the	DET
hassl-2959	242	32	committee	committee	NOUN
hassl-2959	242	33	holds	hold	VERB
hassl-2959	242	34	meetings	meeting	NOUN
hassl-2959	242	35	to	to	PART
hassl-2959	242	36	encourage	encourage	VERB
hassl-2959	242	37	more	more	ADJ
hassl-2959	242	38	risk	risk	NOUN
hassl-2959	242	39	management	management	NOUN
hassl-2959	242	40	disclosure	disclosure	NOUN
hassl-2959	242	41	,	,	PUNCT
hassl-2959	242	42	thus	thus	ADV
hassl-2959	242	43	minimizing	minimize	VERB
hassl-2959	242	44	risks	risk	NOUN
hassl-2959	242	45	for	for	ADP
hassl-2959	242	46	investors	investor	NOUN
hassl-2959	242	47	.	.	PUNCT
hassl-2959	243	1	funding	funding	NOUN
hassl-2959	243	2	:	:	PUNCT
hassl-2959	243	3	this	this	DET
hassl-2959	243	4	study	study	NOUN
hassl-2959	243	5	received	receive	VERB
hassl-2959	243	6	no	no	DET
hassl-2959	243	7	specific	specific	ADJ
hassl-2959	243	8	financial	financial	ADJ
hassl-2959	243	9	support	support	NOUN
hassl-2959	243	10	.	.	PUNCT
hassl-2959	244	1	competing	compete	VERB
hassl-2959	244	2	interests	interest	NOUN
hassl-2959	244	3	:	:	PUNCT
hassl-2959	244	4	the	the	DET
hassl-2959	244	5	authors	author	NOUN
hassl-2959	244	6	declare	declare	VERB
hassl-2959	244	7	that	that	SCONJ
hassl-2959	244	8	they	they	PRON
hassl-2959	244	9	have	have	VERB
hassl-2959	244	10	no	no	DET
hassl-2959	244	11	competing	compete	VERB
hassl-2959	244	12	interests	interest	NOUN
hassl-2959	244	13	.	.	PUNCT
hassl-2959	245	1	authors	author	NOUN
hassl-2959	245	2	’	'	PUNCT
hassl-2959	245	3	contributions	contribution	NOUN
hassl-2959	245	4	:	:	PUNCT
hassl-2959	245	5	all	all	DET
hassl-2959	245	6	authors	author	NOUN
hassl-2959	245	7	contributed	contribute	VERB
hassl-2959	245	8	equally	equally	ADV
hassl-2959	245	9	to	to	ADP
hassl-2959	245	10	the	the	DET
hassl-2959	245	11	conception	conception	NOUN
hassl-2959	245	12	and	and	CCONJ
hassl-2959	245	13	design	design	NOUN
hassl-2959	245	14	of	of	ADP
hassl-2959	245	15	the	the	DET
hassl-2959	245	16	study	study	NOUN
hassl-2959	245	17	.	.	PUNCT
hassl-2959	246	1	references	reference	NOUN
hassl-2959	246	2	abdallah	abdallah	PROPN
hassl-2959	246	3	,	,	PUNCT
hassl-2959	246	4	a.	a.	NOUN
hassl-2959	246	5	a.	a.	PROPN
hassl-2959	246	6	n.	n.	PROPN
hassl-2959	246	7	,	,	PUNCT
hassl-2959	246	8	hassan	hassan	PROPN
hassl-2959	246	9	,	,	PUNCT
hassl-2959	246	10	m.	m.	PROPN
hassl-2959	246	11	k.	k.	PROPN
hassl-2959	246	12	,	,	PUNCT
hassl-2959	246	13	&	&	CCONJ
hassl-2959	246	14	mcclelland	mcclelland	PROPN
hassl-2959	246	15	,	,	PUNCT
hassl-2959	246	16	p.	p.	NOUN
hassl-2959	246	17	l.	l.	PROPN
hassl-2959	246	18	(	(	PUNCT
hassl-2959	246	19	2015	2015	NUM
hassl-2959	246	20	)	)	PUNCT
hassl-2959	246	21	.	.	PUNCT
hassl-2959	247	1	islamic	islamic	ADJ
hassl-2959	247	2	financial	financial	ADJ
hassl-2959	247	3	institutions	institution	NOUN
hassl-2959	247	4	,	,	PUNCT
hassl-2959	247	5	corporate	corporate	ADJ
hassl-2959	247	6	overnance	overnance	NOUN
hassl-2959	247	7	,	,	PUNCT
hassl-2959	247	8	and	and	CCONJ
hassl-2959	247	9	corporate	corporate	ADJ
hassl-2959	247	10	risk	risk	NOUN
hassl-2959	247	11	disclosure	disclosure	NOUN
hassl-2959	247	12	in	in	ADP
hassl-2959	247	13	gulf	gulf	PROPN
hassl-2959	247	14	cooperation	cooperation	NOUN
hassl-2959	247	15	council	council	NOUN
hassl-2959	247	16	countries	country	NOUN
hassl-2959	247	17	.	.	PUNCT
hassl-2959	248	1	journal	journal	PROPN
hassl-2959	248	2	of	of	ADP
hassl-2959	248	3	multinational	multinational	ADJ
hassl-2959	248	4	financial	financial	ADJ
hassl-2959	248	5	management	management	NOUN
hassl-2959	248	6	,	,	PUNCT
hassl-2959	248	7	31	31	NUM
hassl-2959	248	8	,	,	PUNCT
hassl-2959	248	9	63	63	NUM
hassl-2959	248	10	–	–	PUNCT
hassl-2959	248	11	82.available	82.available	ADJ
hassl-2959	248	12	at	at	ADP
hassl-2959	248	13	:	:	PUNCT
hassl-2959	248	14	https://doi.org/10.1016/j.mulfin.2015.02.003	https://doi.org/10.1016/j.mulfin.2015.02.003	PROPN
hassl-2959	248	15	.	.	PROPN
hassl-2959	249	1	abdullah	abdullah	PROPN
hassl-2959	249	2	,	,	PUNCT
hassl-2959	249	3	a.	a.	PROPN
hassl-2959	249	4	,	,	PUNCT
hassl-2959	249	5	&	&	CCONJ
hassl-2959	249	6	ismail	ismail	PROPN
hassl-2959	249	7	,	,	PUNCT
hassl-2959	249	8	k.	k.	PROPN
hassl-2959	249	9	k.	k.	PROPN
hassl-2959	249	10	n.	n.	PROPN
hassl-2959	249	11	i.	i.	PROPN
hassl-2959	249	12	(	(	PUNCT
hassl-2959	249	13	2015	2015	NUM
hassl-2959	249	14	)	)	PUNCT
hassl-2959	249	15	.	.	PUNCT
hassl-2959	250	1	hedging	hedging	NOUN
hassl-2959	250	2	activities	activity	NOUN
hassl-2959	250	3	information	information	NOUN
hassl-2959	250	4	and	and	CCONJ
hassl-2959	250	5	risk	risk	NOUN
hassl-2959	250	6	management	management	NOUN
hassl-2959	250	7	committee	committee	NOUN
hassl-2959	250	8	effectiveness	effectiveness	NOUN
hassl-2959	250	9	:	:	PUNCT
hassl-2959	250	10	malaysian	malaysian	ADJ
hassl-2959	250	11	evidence	evidence	NOUN
hassl-2959	250	12	.	.	PUNCT
hassl-2959	251	1	australian	australian	ADJ
hassl-2959	251	2	journal	journal	NOUN
hassl-2959	251	3	of	of	ADP
hassl-2959	251	4	basic	basic	ADJ
hassl-2959	251	5	and	and	CCONJ
hassl-2959	251	6	applied	applied	ADJ
hassl-2959	251	7	sciences	science	NOUN
hassl-2959	251	8	,	,	PUNCT
hassl-2959	251	9	9(37	9(37	NUM
hassl-2959	251	10	)	)	PUNCT
hassl-2959	251	11	,	,	PUNCT
hassl-2959	251	12	211	211	NUM
hassl-2959	251	13	-	-	SYM
hassl-2959	251	14	219	219	NUM
hassl-2959	251	15	.	.	PUNCT
hassl-2959	252	1	humanities	humanity	NOUN
hassl-2959	252	2	and	and	CCONJ
hassl-2959	252	3	social	social	ADJ
hassl-2959	252	4	sciences	science	NOUN
hassl-2959	252	5	letters	letter	NOUN
hassl-2959	252	6	,	,	PUNCT
hassl-2959	252	7	2022	2022	NUM
hassl-2959	252	8	,	,	PUNCT
hassl-2959	252	9	10(2	10(2	NUM
hassl-2959	252	10	):	):	PUNCT
hassl-2959	252	11	139	139	NUM
hassl-2959	252	12	-	-	SYM
hassl-2959	252	13	148	148	NUM
hassl-2959	252	14	147	147	NUM
hassl-2959	252	15	©	©	PROPN
hassl-2959	252	16	2022	2022	NUM
hassl-2959	252	17	conscientia	conscientia	PROPN
hassl-2959	252	18	beam	beam	PROPN
hassl-2959	252	19	.	.	PUNCT
hassl-2959	253	1	all	all	DET
hassl-2959	253	2	rights	right	NOUN
hassl-2959	253	3	reserved	reserve	VERB
hassl-2959	253	4	.	.	PUNCT
hassl-2959	254	1	abdullah	abdullah	PROPN
hassl-2959	254	2	,	,	PUNCT
hassl-2959	254	3	a.	a.	PROPN
hassl-2959	254	4	,	,	PUNCT
hassl-2959	254	5	ismail	ismail	PROPN
hassl-2959	254	6	,	,	PUNCT
hassl-2959	254	7	k.	k.	PROPN
hassl-2959	254	8	n.	n.	PROPN
hassl-2959	254	9	i.	i.	PROPN
hassl-2959	254	10	k.	k.	PROPN
hassl-2959	254	11	,	,	PUNCT
hassl-2959	254	12	&	&	CCONJ
hassl-2959	254	13	isa	isa	PROPN
hassl-2959	254	14	,	,	PUNCT
hassl-2959	254	15	n.	n.	NOUN
hassl-2959	254	16	m.	m.	NOUN
hassl-2959	254	17	(	(	PUNCT
hassl-2959	254	18	2015	2015	NUM
hassl-2959	254	19	)	)	PUNCT
hassl-2959	254	20	.	.	PUNCT
hassl-2959	255	1	risk	risk	NOUN
hassl-2959	255	2	management	management	NOUN
hassl-2959	255	3	committee	committee	NOUN
hassl-2959	255	4	and	and	CCONJ
hassl-2959	255	5	disclosure	disclosure	NOUN
hassl-2959	255	6	of	of	ADP
hassl-2959	255	7	hedging	hedging	NOUN
hassl-2959	255	8	activities	activity	NOUN
hassl-2959	255	9	information	information	NOUN
hassl-2959	255	10	among	among	ADP
hassl-2959	255	11	malaysian	malaysian	ADJ
hassl-2959	255	12	listed	list	VERB
hassl-2959	255	13	companies	company	NOUN
hassl-2959	255	14	.	.	PUNCT
hassl-2959	256	1	advanced	advanced	ADJ
hassl-2959	256	2	science	science	NOUN
hassl-2959	256	3	letters	letter	NOUN
hassl-2959	256	4	,	,	PUNCT
hassl-2959	256	5	21(6	21(6	NOUN
hassl-2959	256	6	)	)	PUNCT
hassl-2959	256	7	,	,	PUNCT
hassl-2959	256	8	1871-1874.available	1871-1874.available	NUM
hassl-2959	256	9	at	at	ADP
hassl-2959	256	10	:	:	PUNCT
hassl-2959	256	11	https://doi.org/10.1166/asl.2015.6140	https://doi.org/10.1166/asl.2015.6140	ADJ
hassl-2959	256	12	.	.	PUNCT
hassl-2959	257	1	abdullah	abdullah	PROPN
hassl-2959	257	2	,	,	PUNCT
hassl-2959	257	3	m.	m.	NOUN
hassl-2959	257	4	,	,	PUNCT
hassl-2959	257	5	shukor	shukor	NOUN
hassl-2959	257	6	,	,	PUNCT
hassl-2959	257	7	z.	z.	PROPN
hassl-2959	257	8	a.	a.	PROPN
hassl-2959	257	9	,	,	PUNCT
hassl-2959	257	10	mohamed	mohamed	PROPN
hassl-2959	257	11	,	,	PUNCT
hassl-2959	257	12	z.	z.	PROPN
hassl-2959	257	13	m.	m.	PROPN
hassl-2959	257	14	,	,	PUNCT
hassl-2959	257	15	&	&	CCONJ
hassl-2959	257	16	ahmad	ahmad	PROPN
hassl-2959	257	17	,	,	PUNCT
hassl-2959	257	18	a.	a.	NOUN
hassl-2959	257	19	(	(	PUNCT
hassl-2959	257	20	2015	2015	NUM
hassl-2959	257	21	)	)	PUNCT
hassl-2959	257	22	.	.	PUNCT
hassl-2959	258	1	risk	risk	NOUN
hassl-2959	258	2	management	management	NOUN
hassl-2959	258	3	disclosure	disclosure	NOUN
hassl-2959	258	4	:	:	PUNCT
hassl-2959	258	5	a	a	DET
hassl-2959	258	6	study	study	NOUN
hassl-2959	258	7	on	on	ADP
hassl-2959	258	8	the	the	DET
hassl-2959	258	9	effect	effect	NOUN
hassl-2959	258	10	of	of	ADP
hassl-2959	258	11	volulntary	volulntary	ADJ
hassl-2959	258	12	risk	risk	NOUN
hassl-2959	258	13	management	management	NOUN
hassl-2959	258	14	.	.	PUNCT
hassl-2959	259	1	journal	journal	NOUN
hassl-2959	259	2	of	of	ADP
hassl-2959	259	3	applied	apply	VERB
hassl-2959	259	4	accounting	accounting	NOUN
hassl-2959	259	5	research	research	NOUN
hassl-2959	259	6	,	,	PUNCT
hassl-2959	259	7	16(3	16(3	NOUN
hassl-2959	259	8	)	)	PUNCT
hassl-2959	259	9	,	,	PUNCT
hassl-2959	259	10	400–432.available	400–432.available	NUM
hassl-2959	259	11	at	at	ADP
hassl-2959	259	12	:	:	PUNCT
hassl-2959	259	13	https://doi.org/10.1108/jaar-10-2014-0106	https://doi.org/10.1108/jaar-10-2014-0106	NOUN
hassl-2959	259	14	.	.	PUNCT
hassl-2959	260	1	al	al	PROPN
hassl-2959	260	2	-	-	PUNCT
hassl-2959	260	3	maghzom	maghzom	NOUN
hassl-2959	260	4	,	,	PUNCT
hassl-2959	260	5	a.	a.	NOUN
hassl-2959	260	6	,	,	PUNCT
hassl-2959	260	7	hussainey	hussainey	NOUN
hassl-2959	260	8	,	,	PUNCT
hassl-2959	260	9	k.	k.	PROPN
hassl-2959	260	10	,	,	PUNCT
hassl-2959	260	11	&	&	CCONJ
hassl-2959	260	12	aly	aly	PROPN
hassl-2959	260	13	,	,	PUNCT
hassl-2959	260	14	d.	d.	PROPN
hassl-2959	260	15	a.	a.	PROPN
hassl-2959	260	16	(	(	PUNCT
hassl-2959	260	17	2016	2016	NUM
hassl-2959	260	18	)	)	PUNCT
hassl-2959	260	19	.	.	PUNCT
hassl-2959	261	1	value	value	NOUN
hassl-2959	261	2	relevance	relevance	NOUN
hassl-2959	261	3	of	of	ADP
hassl-2959	261	4	voluntary	voluntary	ADJ
hassl-2959	261	5	risk	risk	NOUN
hassl-2959	261	6	disclosure	disclosure	NOUN
hassl-2959	261	7	levels	level	NOUN
hassl-2959	261	8	:	:	PUNCT
hassl-2959	261	9	evidence	evidence	NOUN
hassl-2959	261	10	from	from	ADP
hassl-2959	261	11	saudi	saudi	ADJ
hassl-2959	261	12	banks	bank	NOUN
hassl-2959	261	13	.	.	PUNCT
hassl-2959	262	1	accounting	accounting	NOUN
hassl-2959	262	2	&	&	CCONJ
hassl-2959	262	3	taxation	taxation	PROPN
hassl-2959	262	4	,	,	PUNCT
hassl-2959	262	5	8(1	8(1	NOUN
hassl-2959	262	6	)	)	PUNCT
hassl-2959	262	7	,	,	PUNCT
hassl-2959	262	8	1	1	NUM
hassl-2959	262	9	-	-	SYM
hassl-2959	262	10	25	25	NUM
hassl-2959	262	11	.	.	PUNCT
hassl-2959	263	1	alkurdi	alkurdi	PROPN
hassl-2959	263	2	,	,	PUNCT
hassl-2959	263	3	a.	a.	NOUN
hassl-2959	263	4	,	,	PUNCT
hassl-2959	263	5	hussainey	hussainey	NOUN
hassl-2959	263	6	,	,	PUNCT
hassl-2959	263	7	k.	k.	PROPN
hassl-2959	263	8	,	,	PUNCT
hassl-2959	263	9	tahat	tahat	PROPN
hassl-2959	263	10	,	,	PUNCT
hassl-2959	263	11	y.	y.	PROPN
hassl-2959	263	12	,	,	PUNCT
hassl-2959	263	13	&	&	CCONJ
hassl-2959	263	14	aladwan	aladwan	PROPN
hassl-2959	263	15	,	,	PUNCT
hassl-2959	263	16	m.	m.	NOUN
hassl-2959	263	17	(	(	PUNCT
hassl-2959	263	18	2019	2019	NUM
hassl-2959	263	19	)	)	PUNCT
hassl-2959	263	20	.	.	PUNCT
hassl-2959	264	1	the	the	DET
hassl-2959	264	2	impact	impact	NOUN
hassl-2959	264	3	of	of	ADP
hassl-2959	264	4	corporate	corporate	ADJ
hassl-2959	264	5	governance	governance	NOUN
hassl-2959	264	6	on	on	ADP
hassl-2959	264	7	risk	risk	NOUN
hassl-2959	264	8	disclosure	disclosure	NOUN
hassl-2959	264	9	:	:	PUNCT
hassl-2959	264	10	jordanian	jordanian	ADJ
hassl-2959	264	11	evidence	evidence	NOUN
hassl-2959	264	12	.	.	PUNCT
hassl-2959	265	1	academy	academy	NOUN
hassl-2959	265	2	of	of	ADP
hassl-2959	265	3	accounting	accounting	PROPN
hassl-2959	265	4	and	and	CCONJ
hassl-2959	265	5	financial	financial	ADJ
hassl-2959	265	6	studies	study	NOUN
hassl-2959	265	7	journal	journal	NOUN
hassl-2959	265	8	,	,	PUNCT
hassl-2959	265	9	23(1	23(1	NUM
hassl-2959	265	10	)	)	PUNCT
hassl-2959	265	11	,	,	PUNCT
hassl-2959	265	12	1	1	NUM
hassl-2959	265	13	-	-	SYM
hassl-2959	265	14	16	16	NUM
hassl-2959	265	15	.	.	PUNCT
hassl-2959	266	1	anton	anton	PROPN
hassl-2959	266	2	,	,	PUNCT
hassl-2959	266	3	s.	s.	PROPN
hassl-2959	266	4	g.	g.	PROPN
hassl-2959	266	5	(	(	PUNCT
hassl-2959	266	6	2018	2018	NUM
hassl-2959	266	7	)	)	PUNCT
hassl-2959	266	8	.	.	PUNCT
hassl-2959	267	1	the	the	DET
hassl-2959	267	2	impact	impact	NOUN
hassl-2959	267	3	of	of	ADP
hassl-2959	267	4	enterprise	enterprise	NOUN
hassl-2959	267	5	risk	risk	NOUN
hassl-2959	267	6	management	management	NOUN
hassl-2959	267	7	on	on	ADP
hassl-2959	267	8	firm	firm	ADJ
hassl-2959	267	9	value	value	NOUN
hassl-2959	267	10	:	:	PUNCT
hassl-2959	267	11	empirical	empirical	ADJ
hassl-2959	267	12	evidence	evidence	NOUN
hassl-2959	267	13	from	from	ADP
hassl-2959	267	14	romanian	romanian	ADJ
hassl-2959	267	15	non	non	ADJ
hassl-2959	267	16	-	-	ADJ
hassl-2959	267	17	financial	financial	ADJ
hassl-2959	267	18	firms	firm	NOUN
hassl-2959	267	19	.	.	PUNCT
hassl-2959	268	1	engineering	engineer	VERB
hassl-2959	268	2	economics	economic	NOUN
hassl-2959	268	3	,	,	PUNCT
hassl-2959	268	4	29(2	29(2	NUM
hassl-2959	268	5	)	)	PUNCT
hassl-2959	268	6	,	,	PUNCT
hassl-2959	268	7	151-157.available	151-157.available	NUM
hassl-2959	268	8	at	at	ADP
hassl-2959	268	9	:	:	PUNCT
hassl-2959	268	10	https://doi.org/10.5755/j01.ee.29.2.16426	https://doi.org/10.5755/j01.ee.29.2.16426	PROPN
hassl-2959	268	11	.	.	PUNCT
hassl-2959	268	12	bello	bello	PROPN
hassl-2959	268	13	,	,	PUNCT
hassl-2959	268	14	z.	z.	PROPN
hassl-2959	268	15	s.	s.	PROPN
hassl-2959	268	16	,	,	PUNCT
hassl-2959	268	17	yusuf	yusuf	PROPN
hassl-2959	268	18	,	,	PUNCT
hassl-2959	268	19	i.	i.	PROPN
hassl-2959	268	20	,	,	PUNCT
hassl-2959	268	21	&	&	CCONJ
hassl-2959	268	22	nuhu	nuhu	PROPN
hassl-2959	268	23	,	,	PUNCT
hassl-2959	268	24	a.	a.	NOUN
hassl-2959	268	25	(	(	PUNCT
hassl-2959	268	26	2019	2019	NUM
hassl-2959	268	27	)	)	PUNCT
hassl-2959	268	28	.	.	PUNCT
hassl-2959	269	1	effect	effect	NOUN
hassl-2959	269	2	of	of	ADP
hassl-2959	269	3	board	board	NOUN
hassl-2959	269	4	and	and	CCONJ
hassl-2959	269	5	corporate	corporate	ADJ
hassl-2959	269	6	characteristics	characteristic	NOUN
hassl-2959	269	7	on	on	ADP
hassl-2959	269	8	risk	risk	NOUN
hassl-2959	269	9	management	management	NOUN
hassl-2959	269	10	disclosure	disclosure	NOUN
hassl-2959	269	11	of	of	ADP
hassl-2959	269	12	listed	list	VERB
hassl-2959	269	13	insurance	insurance	NOUN
hassl-2959	269	14	companies	company	NOUN
hassl-2959	269	15	in	in	ADP
hassl-2959	269	16	nigeria	nigeria	PROPN
hassl-2959	269	17	.	.	PUNCT
hassl-2959	270	1	malaysian	malaysian	ADJ
hassl-2959	270	2	journal	journal	PROPN
hassl-2959	270	3	of	of	ADP
hassl-2959	270	4	business	business	NOUN
hassl-2959	270	5	and	and	CCONJ
hassl-2959	270	6	economics	economic	NOUN
hassl-2959	270	7	,	,	PUNCT
hassl-2959	270	8	1(1	1(1	NUM
hassl-2959	270	9	)	)	PUNCT
hassl-2959	270	10	,	,	PUNCT
hassl-2959	270	11	11–26	11–26	NUM
hassl-2959	270	12	.	.	PUNCT
hassl-2959	271	1	bravo	bravo	PROPN
hassl-2959	271	2	,	,	PUNCT
hassl-2959	271	3	f.	f.	PROPN
hassl-2959	271	4	(	(	PUNCT
hassl-2959	271	5	2017	2017	NUM
hassl-2959	271	6	)	)	PUNCT
hassl-2959	271	7	.	.	PUNCT
hassl-2959	272	1	are	be	AUX
hassl-2959	272	2	risk	risk	NOUN
hassl-2959	272	3	disclosures	disclosure	NOUN
hassl-2959	272	4	an	an	DET
hassl-2959	272	5	effective	effective	ADJ
hassl-2959	272	6	tool	tool	NOUN
hassl-2959	272	7	to	to	PART
hassl-2959	272	8	increase	increase	VERB
hassl-2959	272	9	firm	firm	ADJ
hassl-2959	272	10	value	value	NOUN
hassl-2959	272	11	?	?	PUNCT
hassl-2959	273	1	managerial	managerial	ADJ
hassl-2959	273	2	and	and	CCONJ
hassl-2959	273	3	decision	decision	NOUN
hassl-2959	273	4	economics	economic	NOUN
hassl-2959	273	5	,	,	PUNCT
hassl-2959	273	6	38(8	38(8	NUM
hassl-2959	273	7	)	)	PUNCT
hassl-2959	273	8	,	,	PUNCT
hassl-2959	273	9	11161124.available	11161124.available	ADJ
hassl-2959	273	10	at	at	ADP
hassl-2959	273	11	:	:	PUNCT
hassl-2959	273	12	https://doi.org/10.1002/mde.2850	https://doi.org/10.1002/mde.2850	PROPN
hassl-2959	273	13	.	.	PUNCT
hassl-2959	274	1	center	center	NOUN
hassl-2959	274	2	for	for	ADP
hassl-2959	274	3	risk	risk	NOUN
hassl-2959	274	4	management	management	NOUN
hassl-2959	274	5	studies	study	NOUN
hassl-2959	274	6	.	.	PUNCT
hassl-2959	275	1	(	(	PUNCT
hassl-2959	275	2	2018	2018	NUM
hassl-2959	275	3	)	)	PUNCT
hassl-2959	275	4	.	.	PUNCT
hassl-2959	276	1	national	national	ADJ
hassl-2959	276	2	risk	risk	NOUN
hassl-2959	276	3	management	management	NOUN
hassl-2959	276	4	survey	survey	NOUN
hassl-2959	276	5	2018	2018	NUM
hassl-2959	276	6	.	.	PUNCT
hassl-2959	277	1	retrieved	retrieve	VERB
hassl-2959	277	2	from	from	ADP
hassl-2959	277	3	http://crmsindonesia.org/wp-content/uploads/2018/11/crms-indonesia-survei-nasional-manajemen-risiko2018.pdf	http://crmsindonesia.org/wp-content/uploads/2018/11/crms-indonesia-survei-nasional-manajemen-risiko2018.pdf	PROPN
hassl-2959	277	4	.	.	PUNCT
hassl-2959	278	1	elamer	elamer	PROPN
hassl-2959	278	2	,	,	PUNCT
hassl-2959	278	3	a.	a.	NOUN
hassl-2959	278	4	a.	a.	PROPN
hassl-2959	278	5	,	,	PUNCT
hassl-2959	278	6	&	&	CCONJ
hassl-2959	278	7	benyazid	benyazid	PROPN
hassl-2959	278	8	,	,	PUNCT
hassl-2959	278	9	i.	i.	PROPN
hassl-2959	278	10	(	(	PUNCT
hassl-2959	278	11	2018	2018	NUM
hassl-2959	278	12	)	)	PUNCT
hassl-2959	278	13	.	.	PUNCT
hassl-2959	279	1	the	the	DET
hassl-2959	279	2	impact	impact	NOUN
hassl-2959	279	3	of	of	ADP
hassl-2959	279	4	risk	risk	NOUN
hassl-2959	279	5	committee	committee	NOUN
hassl-2959	279	6	on	on	ADP
hassl-2959	279	7	financial	financial	ADJ
hassl-2959	279	8	performance	performance	NOUN
hassl-2959	279	9	of	of	ADP
hassl-2959	279	10	uk	uk	PROPN
hassl-2959	279	11	financial	financial	ADJ
hassl-2959	279	12	institutions	institution	NOUN
hassl-2959	279	13	.	.	PUNCT
hassl-2959	280	1	international	international	ADJ
hassl-2959	280	2	journal	journal	PROPN
hassl-2959	280	3	of	of	ADP
hassl-2959	280	4	accounting	accounting	NOUN
hassl-2959	280	5	and	and	CCONJ
hassl-2959	280	6	finance	finance	NOUN
hassl-2959	280	7	,	,	PUNCT
hassl-2959	280	8	8(2	8(2	NUM
hassl-2959	280	9	)	)	PUNCT
hassl-2959	280	10	,	,	PUNCT
hassl-2959	280	11	161-180.available	161-180.available	NUM
hassl-2959	280	12	at	at	ADP
hassl-2959	280	13	:	:	PUNCT
hassl-2959	280	14	https://doi.org/10.1504/ijaf.2018.093290	https://doi.org/10.1504/ijaf.2018.093290	PROPN
hassl-2959	280	15	.	.	PUNCT
hassl-2959	280	16	elfeky	elfeky	PROPN
hassl-2959	280	17	,	,	PUNCT
hassl-2959	280	18	m.	m.	NOUN
hassl-2959	280	19	i.	i.	PROPN
hassl-2959	280	20	(	(	PUNCT
hassl-2959	280	21	2017	2017	NUM
hassl-2959	280	22	)	)	PUNCT
hassl-2959	280	23	.	.	PUNCT
hassl-2959	281	1	the	the	DET
hassl-2959	281	2	extent	extent	NOUN
hassl-2959	281	3	of	of	ADP
hassl-2959	281	4	voluntary	voluntary	ADJ
hassl-2959	281	5	disclosure	disclosure	NOUN
hassl-2959	281	6	and	and	CCONJ
hassl-2959	281	7	its	its	PRON
hassl-2959	281	8	determinants	determinant	NOUN
hassl-2959	281	9	in	in	ADP
hassl-2959	281	10	emerging	emerge	VERB
hassl-2959	281	11	markets	market	NOUN
hassl-2959	281	12	:	:	PUNCT
hassl-2959	281	13	evidence	evidence	NOUN
hassl-2959	281	14	from	from	ADP
hassl-2959	281	15	egypt	egypt	PROPN
hassl-2959	281	16	.	.	PUNCT
hassl-2959	282	1	the	the	DET
hassl-2959	282	2	journal	journal	NOUN
hassl-2959	282	3	of	of	ADP
hassl-2959	282	4	finance	finance	NOUN
hassl-2959	282	5	and	and	CCONJ
hassl-2959	282	6	data	datum	NOUN
hassl-2959	282	7	science	science	NOUN
hassl-2959	282	8	,	,	PUNCT
hassl-2959	282	9	3(1	3(1	NUM
hassl-2959	282	10	-	-	SYM
hassl-2959	282	11	4	4	NUM
hassl-2959	282	12	)	)	PUNCT
hassl-2959	282	13	,	,	PUNCT
hassl-2959	282	14	45-59.available	45-59.available	ADJ
hassl-2959	282	15	at	at	ADP
hassl-2959	282	16	:	:	PUNCT
hassl-2959	282	17	https://doi.org/10.1016/j.jfds.2017.09.005	https://doi.org/10.1016/j.jfds.2017.09.005	PROPN
hassl-2959	282	18	.	.	PUNCT
hassl-2959	283	1	financial	financial	ADJ
hassl-2959	283	2	services	service	NOUN
hassl-2959	283	3	authority	authority	NOUN
hassl-2959	283	4	/	/	SYM
hassl-2959	283	5	ojk	ojk	NOUN
hassl-2959	283	6	.	.	PUNCT
hassl-2959	284	1	(	(	PUNCT
hassl-2959	284	2	2016	2016	NUM
hassl-2959	284	3	)	)	PUNCT
hassl-2959	284	4	.	.	PUNCT
hassl-2959	285	1	financial	financial	ADJ
hassl-2959	285	2	services	service	NOUN
hassl-2959	285	3	authority	authority	NOUN
hassl-2959	285	4	regulation	regulation	NOUN
hassl-2959	285	5	number	number	NOUN
hassl-2959	285	6	18	18	NUM
hassl-2959	285	7	/pojk.03/2016	/pojk.03/2016	PUNCT
hassl-2959	285	8	concerning	concern	VERB
hassl-2959	285	9	implementation	implementation	NOUN
hassl-2959	285	10	of	of	ADP
hassl-2959	285	11	risk	risk	NOUN
hassl-2959	285	12	management	management	NOUN
hassl-2959	285	13	for	for	ADP
hassl-2959	285	14	commercial	commercial	ADJ
hassl-2959	285	15	banks	bank	NOUN
hassl-2959	285	16	.	.	PUNCT
hassl-2959	286	1	retrieved	retrieve	VERB
hassl-2959	286	2	from	from	ADP
hassl-2959	286	3	:	:	PUNCT
hassl-2959	286	4	https://www.ojk.go.id/en/kanal/perbankan/regulasi/peraturan-ojk/documents/pages/pojk-concerningimplementation-of-risk-management-for-commercial-banks-/pojk%20no.%2018-pojk.032016%20implementation%20of%20risk%20management%20for%20commercial%20banks.pdf	https://www.ojk.go.id/en/kanal/perbankan/regulasi/peraturan-ojk/documents/pages/pojk-concerningimplementation-of-risk-management-for-commercial-banks-/pojk%20no.%2018-pojk.032016%20implementation%20of%20risk%20management%20for%20commercial%20banks.pdf	PROPN
hassl-2959	286	5	.	.	PUNCT
hassl-2959	287	1	freeman	freeman	PROPN
hassl-2959	287	2	,	,	PUNCT
hassl-2959	287	3	r.	r.	PROPN
hassl-2959	287	4	e.	e.	PROPN
hassl-2959	287	5	,	,	PUNCT
hassl-2959	287	6	&	&	CCONJ
hassl-2959	287	7	david	david	PROPN
hassl-2959	287	8	,	,	PUNCT
hassl-2959	287	9	l.	l.	PROPN
hassl-2959	287	10	r.	r.	PROPN
hassl-2959	287	11	(	(	PUNCT
hassl-2959	287	12	1983	1983	NUM
hassl-2959	287	13	)	)	PUNCT
hassl-2959	287	14	.	.	PUNCT
hassl-2959	288	1	stockholders	stockholder	NOUN
hassl-2959	288	2	and	and	CCONJ
hassl-2959	288	3	stakeholders	stakeholder	NOUN
hassl-2959	288	4	:	:	PUNCT
hassl-2959	288	5	a	a	DET
hassl-2959	288	6	new	new	ADJ
hassl-2959	288	7	perspective	perspective	NOUN
hassl-2959	288	8	on	on	ADP
hassl-2959	288	9	corporate	corporate	ADJ
hassl-2959	288	10	governance	governance	NOUN
hassl-2959	288	11	.	.	PUNCT
hassl-2959	289	1	california	california	PROPN
hassl-2959	289	2	management	management	PROPN
hassl-2959	289	3	review	review	PROPN
hassl-2959	289	4	,	,	PUNCT
hassl-2959	289	5	25(3	25(3	NUM
hassl-2959	289	6	)	)	PUNCT
hassl-2959	289	7	,	,	PUNCT
hassl-2959	289	8	88–106.available	88–106.available	ADJ
hassl-2959	289	9	at	at	ADP
hassl-2959	289	10	:	:	PUNCT
hassl-2959	289	11	https://doi.org/10.2307/41165018	https://doi.org/10.2307/41165018	NOUN
hassl-2959	289	12	.	.	PUNCT
hassl-2959	290	1	ghosh	ghosh	PROPN
hassl-2959	290	2	,	,	PUNCT
hassl-2959	290	3	s.	s.	PROPN
hassl-2959	290	4	(	(	PUNCT
hassl-2959	290	5	2018	2018	NUM
hassl-2959	290	6	)	)	PUNCT
hassl-2959	290	7	.	.	PUNCT
hassl-2959	291	1	governance	governance	NOUN
hassl-2959	291	2	reforms	reform	NOUN
hassl-2959	291	3	and	and	CCONJ
hassl-2959	291	4	performance	performance	NOUN
hassl-2959	291	5	of	of	ADP
hassl-2959	291	6	mena	mena	PROPN
hassl-2959	291	7	banks	banks	PROPN
hassl-2959	291	8	:	:	PUNCT
hassl-2959	291	9	are	be	AUX
hassl-2959	291	10	disclosures	disclosure	NOUN
hassl-2959	291	11	effective	effective	ADJ
hassl-2959	291	12	?	?	PUNCT
hassl-2959	292	1	global	global	ADJ
hassl-2959	292	2	finance	finance	PROPN
hassl-2959	292	3	journal	journal	NOUN
hassl-2959	292	4	,	,	PUNCT
hassl-2959	292	5	36	36	NUM
hassl-2959	292	6	,	,	PUNCT
hassl-2959	292	7	78-95.available	78-95.available	NUM
hassl-2959	292	8	at	at	ADP
hassl-2959	292	9	:	:	PUNCT
hassl-2959	292	10	https://doi.org/10.1016/j.gfj.2018.01.002	https://doi.org/10.1016/j.gfj.2018.01.002	ADV
hassl-2959	292	11	.	.	PUNCT
hassl-2959	293	1	gunawan	gunawan	PROPN
hassl-2959	293	2	,	,	PUNCT
hassl-2959	293	3	b.	b.	PROPN
hassl-2959	293	4	,	,	PUNCT
hassl-2959	293	5	&	&	CCONJ
hassl-2959	293	6	zakiyah	zakiyah	PROPN
hassl-2959	293	7	,	,	PUNCT
hassl-2959	293	8	y.	y.	PROPN
hassl-2959	293	9	n.	n.	PROPN
hassl-2959	293	10	(	(	PUNCT
hassl-2959	293	11	2017	2017	NUM
hassl-2959	293	12	)	)	PUNCT
hassl-2959	293	13	.	.	PUNCT
hassl-2959	294	1	effect	effect	NOUN
hassl-2959	294	2	of	of	ADP
hassl-2959	294	3	corporate	corporate	ADJ
hassl-2959	294	4	governance	governance	NOUN
hassl-2959	294	5	mechanism	mechanism	NOUN
hassl-2959	294	6	,	,	PUNCT
hassl-2959	294	7	company	company	NOUN
hassl-2959	294	8	size	size	NOUN
hassl-2959	294	9	,	,	PUNCT
hassl-2959	294	10	and	and	CCONJ
hassl-2959	294	11	leverage	leverage	NOUN
hassl-2959	294	12	on	on	ADP
hassl-2959	294	13	risk	risk	NOUN
hassl-2959	294	14	management	management	NOUN
hassl-2959	294	15	disclosure	disclosure	NOUN
hassl-2959	294	16	.	.	PUNCT
hassl-2959	295	1	expansion	expansion	NOUN
hassl-2959	295	2	,	,	PUNCT
hassl-2959	295	3	9(1	9(1	NUM
hassl-2959	295	4	)	)	PUNCT
hassl-2959	295	5	,	,	PUNCT
hassl-2959	295	6	1–18	1–18	NUM
hassl-2959	295	7	.	.	PUNCT
hassl-2959	296	1	kakanda	kakanda	NOUN
hassl-2959	296	2	,	,	PUNCT
hassl-2959	296	3	m.	m.	NOUN
hassl-2959	296	4	m.	m.	NOUN
hassl-2959	296	5	,	,	PUNCT
hassl-2959	296	6	salim	salim	PROPN
hassl-2959	296	7	,	,	PUNCT
hassl-2959	296	8	b.	b.	PROPN
hassl-2959	296	9	,	,	PUNCT
hassl-2959	296	10	&	&	CCONJ
hassl-2959	296	11	chandren	chandren	PROPN
hassl-2959	296	12	,	,	PUNCT
hassl-2959	296	13	s.	s.	PROPN
hassl-2959	296	14	a.	a.	PROPN
hassl-2959	296	15	(	(	PUNCT
hassl-2959	296	16	2018	2018	NUM
hassl-2959	296	17	)	)	PUNCT
hassl-2959	296	18	.	.	PUNCT
hassl-2959	297	1	risk	risk	NOUN
hassl-2959	297	2	management	management	NOUN
hassl-2959	297	3	committee	committee	NOUN
hassl-2959	297	4	characteristics	characteristic	NOUN
hassl-2959	297	5	and	and	CCONJ
hassl-2959	297	6	market	market	NOUN
hassl-2959	297	7	performance	performance	NOUN
hassl-2959	297	8	:	:	PUNCT
hassl-2959	297	9	empirical	empirical	ADJ
hassl-2959	297	10	evidence	evidence	NOUN
hassl-2959	297	11	from	from	ADP
hassl-2959	297	12	listed	list	VERB
hassl-2959	297	13	review	review	NOUN
hassl-2959	297	14	hypotheses	hypothese	VERB
hassl-2959	297	15	development	development	NOUN
hassl-2959	297	16	.	.	PUNCT
hassl-2959	298	1	international	international	ADJ
hassl-2959	298	2	journal	journal	PROPN
hassl-2959	298	3	of	of	ADP
hassl-2959	298	4	management	management	NOUN
hassl-2959	298	5	and	and	CCONJ
hassl-2959	298	6	applied	apply	VERB
hassl-2959	298	7	science	science	NOUN
hassl-2959	298	8	,	,	PUNCT
hassl-2959	298	9	4(2	4(2	NUM
hassl-2959	298	10	)	)	PUNCT
hassl-2959	298	11	,	,	PUNCT
hassl-2959	298	12	6–10	6–10	NOUN
hassl-2959	298	13	.	.	PUNCT
hassl-2959	299	1	khumairoh	khumairoh	PROPN
hassl-2959	299	2	,	,	PUNCT
hassl-2959	299	3	n.	n.	PROPN
hassl-2959	299	4	a.	a.	PROPN
hassl-2959	299	5	,	,	PUNCT
hassl-2959	299	6	&	&	CCONJ
hassl-2959	299	7	agustina	agustina	PROPN
hassl-2959	299	8	,	,	PUNCT
hassl-2959	299	9	l.	l.	PROPN
hassl-2959	299	10	(	(	PUNCT
hassl-2959	299	11	2017	2017	NUM
hassl-2959	299	12	)	)	PUNCT
hassl-2959	299	13	.	.	PUNCT
hassl-2959	300	1	the	the	DET
hassl-2959	300	2	roles	role	NOUN
hassl-2959	300	3	of	of	ADP
hassl-2959	300	4	the	the	DET
hassl-2959	300	5	board	board	NOUN
hassl-2959	300	6	of	of	ADP
hassl-2959	300	7	commissioner	commissioner	NOUN
hassl-2959	300	8	in	in	ADP
hassl-2959	300	9	moderating	moderate	VERB
hassl-2959	300	10	factors	factor	NOUN
hassl-2959	300	11	affeting	affete	VERB
hassl-2959	300	12	the	the	DET
hassl-2959	300	13	disclosure	disclosure	NOUN
hassl-2959	300	14	of	of	ADP
hassl-2959	300	15	enterprise	enterprise	NOUN
hassl-2959	300	16	risk	risk	NOUN
hassl-2959	300	17	management	management	NOUN
hassl-2959	300	18	.	.	PUNCT
hassl-2959	301	1	accounting	accounting	NOUN
hassl-2959	301	2	analysis	analysis	NOUN
hassl-2959	301	3	journal	journal	NOUN
hassl-2959	301	4	,	,	PUNCT
hassl-2959	301	5	6(3	6(3	NUM
hassl-2959	301	6	)	)	PUNCT
hassl-2959	301	7	,	,	PUNCT
hassl-2959	301	8	445–457	445–457	NUM
hassl-2959	301	9	.	.	PUNCT
hassl-2959	302	1	muslih	muslih	PROPN
hassl-2959	302	2	,	,	PUNCT
hassl-2959	302	3	m.	m.	NOUN
hassl-2959	302	4	,	,	PUNCT
hassl-2959	302	5	&	&	CCONJ
hassl-2959	302	6	mulyaningtyas	mulyaningtyas	PROPN
hassl-2959	302	7	,	,	PUNCT
hassl-2959	302	8	c.	c.	PROPN
hassl-2959	302	9	t.	t.	PROPN
hassl-2959	302	10	(	(	PUNCT
hassl-2959	302	11	2019	2019	NUM
hassl-2959	302	12	)	)	PUNCT
hassl-2959	302	13	.	.	PUNCT
hassl-2959	303	1	the	the	DET
hassl-2959	303	2	influence	influence	NOUN
hassl-2959	303	3	of	of	ADP
hassl-2959	303	4	corporate	corporate	ADJ
hassl-2959	303	5	governance	governance	NOUN
hassl-2959	303	6	,	,	PUNCT
hassl-2959	303	7	competition	competition	NOUN
hassl-2959	303	8	and	and	CCONJ
hassl-2959	303	9	company	company	NOUN
hassl-2959	303	10	characteristics	characteristic	NOUN
hassl-2959	303	11	on	on	ADP
hassl-2959	303	12	corporate	corporate	ADJ
hassl-2959	303	13	risk	risk	NOUN
hassl-2959	303	14	disclosure	disclosure	NOUN
hassl-2959	303	15	(	(	PUNCT
hassl-2959	303	16	study	study	NOUN
hassl-2959	303	17	on	on	ADP
hassl-2959	303	18	the	the	DET
hassl-2959	303	19	manufacturing	manufacturing	NOUN
hassl-2959	303	20	industry	industry	NOUN
hassl-2959	303	21	of	of	ADP
hassl-2959	303	22	the	the	DET
hassl-2959	303	23	consumer	consumer	NOUN
hassl-2959	303	24	goods	good	NOUN
hassl-2959	303	25	sector	sector	NOUN
hassl-2959	303	26	listed	list	VERB
hassl-2959	303	27	on	on	ADP
hassl-2959	303	28	the	the	DET
hassl-2959	303	29	indonesia	indonesia	PROPN
hassl-2959	303	30	stock	stock	PROPN
hassl-2959	303	31	exchange	exchange	PROPN
hassl-2959	303	32	for	for	ADP
hassl-2959	303	33	the	the	DET
hassl-2959	303	34	period	period	NOUN
hassl-2959	303	35	2013	2013	NUM
hassl-2959	303	36	-	-	SYM
hassl-2959	303	37	2017	2017	NUM
hassl-2959	303	38	)	)	PUNCT
hassl-2959	303	39	.	.	PUNCT
hassl-2959	304	1	journal	journal	PROPN
hassl-2959	304	2	of	of	ADP
hassl-2959	304	3	research	research	NOUN
hassl-2959	304	4	accounting	accounting	NOUN
hassl-2959	304	5	,	,	PUNCT
hassl-2959	304	6	11(1	11(1	NUM
hassl-2959	304	7	)	)	PUNCT
hassl-2959	304	8	,	,	PUNCT
hassl-2959	304	9	146–155	146–155	NUM
hassl-2959	304	10	.	.	PUNCT
hassl-2959	305	1	olayinka	olayinka	PROPN
hassl-2959	305	2	,	,	PUNCT
hassl-2959	305	3	o.	o.	NOUN
hassl-2959	305	4	m.	m.	NOUN
hassl-2959	305	5	(	(	PUNCT
hassl-2959	305	6	2019	2019	NUM
hassl-2959	305	7	)	)	PUNCT
hassl-2959	305	8	.	.	PUNCT
hassl-2959	306	1	audit	audit	NOUN
hassl-2959	306	2	committee	committee	NOUN
hassl-2959	306	3	and	and	CCONJ
hassl-2959	306	4	firms	firm	NOUN
hassl-2959	306	5	’	’	PART
hassl-2959	306	6	performance	performance	NOUN
hassl-2959	306	7	in	in	ADP
hassl-2959	306	8	nigeria	nigeria	PROPN
hassl-2959	306	9	:	:	PUNCT
hassl-2959	306	10	case	case	NOUN
hassl-2959	306	11	study	study	NOUN
hassl-2959	306	12	of	of	ADP
hassl-2959	306	13	selected	select	VERB
hassl-2959	306	14	nigerian	nigerian	ADJ
hassl-2959	306	15	banks	bank	NOUN
hassl-2959	306	16	.	.	PUNCT
hassl-2959	307	1	international	international	ADJ
hassl-2959	307	2	journal	journal	PROPN
hassl-2959	307	3	of	of	ADP
hassl-2959	307	4	scientific	scientific	ADJ
hassl-2959	307	5	and	and	CCONJ
hassl-2959	307	6	research	research	NOUN
hassl-2959	307	7	publications	publication	NOUN
hassl-2959	307	8	,	,	PUNCT
hassl-2959	307	9	9(9	9(9	NUM
hassl-2959	307	10	)	)	PUNCT
hassl-2959	307	11	,	,	PUNCT
hassl-2959	307	12	88–94.available	88–94.available	NUM
hassl-2959	307	13	at	at	ADP
hassl-2959	307	14	:	:	PUNCT
hassl-2959	307	15	https://doi.org/10.29322/ijsrp.9.09.2019.p9315	https://doi.org/10.29322/ijsrp.9.09.2019.p9315	X
hassl-2959	307	16	.	.	PUNCT
hassl-2959	308	1	http://crmsindonesia.org/wp-content/uploads/2018/11/crms-indonesia-survei-nasional-manajemen-risiko-2018.pdf	http://crmsindonesia.org/wp-content/uploads/2018/11/crms-indonesia-survei-nasional-manajemen-risiko-2018.pdf	NOUN
hassl-2959	308	2	http://crmsindonesia.org/wp-content/uploads/2018/11/crms-indonesia-survei-nasional-manajemen-risiko-2018.pdf	http://crmsindonesia.org/wp-content/uploads/2018/11/crms-indonesia-survei-nasional-manajemen-risiko-2018.pdf	X
hassl-2959	308	3	http://www.ojk.go.id/en/kanal/perbankan/regulasi/peraturan-ojk/documents/pages/pojk-concerning-implementation-of-risk-management-for-commercial-banks-/pojk%20no.%2018-pojk.03-2016%20implementation%20of%20risk%20management%20for%20commercial%20banks.pdf	http://www.ojk.go.id/en/kanal/perbankan/regulasi/peraturan-ojk/documents/pages/pojk-concerning-implementation-of-risk-management-for-commercial-banks-/pojk%20no.%2018-pojk.03-2016%20implementation%20of%20risk%20management%20for%20commercial%20banks.pdf	PROPN
hassl-2959	308	4	http://www.ojk.go.id/en/kanal/perbankan/regulasi/peraturan-ojk/documents/pages/pojk-concerning-implementation-of-risk-management-for-commercial-banks-/pojk%20no.%2018-pojk.03-2016%20implementation%20of%20risk%20management%20for%20commercial%20banks.pdf	http://www.ojk.go.id/en/kanal/perbankan/regulasi/peraturan-ojk/documents/pages/pojk-concerning-implementation-of-risk-management-for-commercial-banks-/pojk%20no.%2018-pojk.03-2016%20implementation%20of%20risk%20management%20for%20commercial%20banks.pdf	PROPN
hassl-2959	308	5	http://www.ojk.go.id/en/kanal/perbankan/regulasi/peraturan-ojk/documents/pages/pojk-concerning-implementation-of-risk-management-for-commercial-banks-/pojk%20no.%2018-pojk.03-2016%20implementation%20of%20risk%20management%20for%20commercial%20banks.pdf	http://www.ojk.go.id/en/kanal/perbankan/regulasi/peraturan-ojk/documents/pages/pojk-concerning-implementation-of-risk-management-for-commercial-banks-/pojk%20no.%2018-pojk.03-2016%20implementation%20of%20risk%20management%20for%20commercial%20banks.pdf	PROPN
hassl-2959	308	6	humanities	humanities	PROPN
hassl-2959	308	7	and	and	CCONJ
hassl-2959	308	8	social	social	ADJ
hassl-2959	308	9	sciences	science	NOUN
hassl-2959	308	10	letters	letter	NOUN
hassl-2959	308	11	,	,	PUNCT
hassl-2959	308	12	2022	2022	NUM
hassl-2959	308	13	,	,	PUNCT
hassl-2959	308	14	10(2	10(2	NUM
hassl-2959	308	15	):	):	PUNCT
hassl-2959	308	16	139	139	NUM
hassl-2959	308	17	-	-	SYM
hassl-2959	308	18	148	148	NUM
hassl-2959	308	19	148	148	NUM
hassl-2959	308	20	©	©	PROPN
hassl-2959	308	21	2022	2022	NUM
hassl-2959	308	22	conscientia	conscientia	PROPN
hassl-2959	308	23	beam	beam	PROPN
hassl-2959	308	24	.	.	PUNCT
hassl-2959	309	1	all	all	DET
hassl-2959	309	2	rights	right	NOUN
hassl-2959	309	3	reserved	reserve	VERB
hassl-2959	309	4	.	.	PUNCT
hassl-2959	310	1	onasis	onasis	NOUN
hassl-2959	310	2	,	,	PUNCT
hassl-2959	310	3	k.	k.	PROPN
hassl-2959	310	4	,	,	PUNCT
hassl-2959	310	5	&	&	CCONJ
hassl-2959	310	6	robin	robin	PROPN
hassl-2959	310	7	.	.	PUNCT
hassl-2959	311	1	(	(	PUNCT
hassl-2959	311	2	2016	2016	NUM
hassl-2959	311	3	)	)	PUNCT
hassl-2959	311	4	.	.	PUNCT
hassl-2959	312	1	the	the	DET
hassl-2959	312	2	effect	effect	NOUN
hassl-2959	312	3	of	of	ADP
hassl-2959	312	4	corporate	corporate	ADJ
hassl-2959	312	5	governance	governance	NOUN
hassl-2959	312	6	on	on	ADP
hassl-2959	312	7	company	company	NOUN
hassl-2959	312	8	value	value	NOUN
hassl-2959	312	9	in	in	ADP
hassl-2959	312	10	financial	financial	ADJ
hassl-2959	312	11	sector	sector	NOUN
hassl-2959	312	12	companies	company	NOUN
hassl-2959	312	13	listed	list	VERB
hassl-2959	312	14	on	on	ADP
hassl-2959	312	15	the	the	DET
hassl-2959	312	16	idx	idx	PROPN
hassl-2959	312	17	.	.	PUNCT
hassl-2959	313	1	economic	economic	ADJ
hassl-2959	313	2	development	development	NOUN
hassl-2959	313	3	,	,	PUNCT
hassl-2959	313	4	20(1	20(1	NUM
hassl-2959	313	5	)	)	PUNCT
hassl-2959	313	6	,	,	PUNCT
hassl-2959	313	7	1–22.available	1–22.available	NUM
hassl-2959	313	8	at	at	ADP
hassl-2959	313	9	:	:	PUNCT
hassl-2959	313	10	https://doi.org/10.26593/be.v20i1.1893.1-22	https://doi.org/10.26593/be.v20i1.1893.1-22	X
hassl-2959	313	11	.	.	PUNCT
hassl-2959	314	1	pbi	pbi	NOUN
hassl-2959	314	2	no	no	NOUN
hassl-2959	314	3	.	.	PUNCT
hassl-2959	315	1	14/14	14/14	NUM
hassl-2959	315	2	.	.	PUNCT
hassl-2959	316	1	(	(	PUNCT
hassl-2959	316	2	2012	2012	NUM
hassl-2959	316	3	)	)	PUNCT
hassl-2959	316	4	.	.	PUNCT
hassl-2959	317	1	pbi	pbi	NOUN
hassl-2959	317	2	number	number	NOUN
hassl-2959	317	3	14/14	14/14	NUM
hassl-2959	317	4	/	/	SYM
hassl-2959	317	5	pbi/2012	pbi/2012	NOUN
hassl-2959	317	6	.	.	PUNCT
hassl-2959	318	1	catalog	catalog	NOUN
hassl-2959	318	2	bps	bps	PROPN
hassl-2959	318	3	,	,	PUNCT
hassl-2959	318	4	33(2	33(2	NUM
hassl-2959	318	5	)	)	PUNCT
hassl-2959	318	6	,	,	PUNCT
hassl-2959	318	7	81–87	81–87	NUM
hassl-2959	318	8	.	.	PUNCT
hassl-2959	318	9	raharja	raharja	PROPN
hassl-2959	318	10	,	,	PUNCT
hassl-2959	318	11	k.	k.	PROPN
hassl-2959	318	12	a.	a.	PROPN
hassl-2959	318	13	h.	h.	PROPN
hassl-2959	318	14	,	,	PUNCT
hassl-2959	318	15	&	&	CCONJ
hassl-2959	318	16	putra	putra	PROPN
hassl-2959	318	17	,	,	PUNCT
hassl-2959	318	18	i.	i.	PROPN
hassl-2959	318	19	m.	m.	PROPN
hassl-2959	318	20	p.	p.	PROPN
hassl-2959	318	21	d.	d.	PROPN
hassl-2959	318	22	(	(	PUNCT
hassl-2959	318	23	2016	2016	NUM
hassl-2959	318	24	)	)	PUNCT
hassl-2959	318	25	.	.	PUNCT
hassl-2959	319	1	credit	credit	NOUN
hassl-2959	319	2	risk	risk	NOUN
hassl-2959	319	3	as	as	ADP
hassl-2959	319	4	moderating	moderate	VERB
hassl-2959	319	5	effect	effect	NOUN
hassl-2959	319	6	of	of	ADP
hassl-2959	319	7	leverage	leverage	NOUN
hassl-2959	319	8	and	and	CCONJ
hassl-2959	319	9	firm	firm	ADJ
hassl-2959	319	10	size	size	NOUN
hassl-2959	319	11	on	on	ADP
hassl-2959	319	12	firm	firm	ADJ
hassl-2959	319	13	value	value	NOUN
hassl-2959	319	14	.	.	PUNCT
hassl-2959	320	1	e	e	X
hassl-2959	320	2	-	-	NOUN
hassl-2959	320	3	journal	journal	NOUN
hassl-2959	320	4	of	of	ADP
hassl-2959	320	5	accounting	accounting	NOUN
hassl-2959	320	6	,	,	PUNCT
hassl-2959	320	7	16(1	16(1	NUM
hassl-2959	320	8	)	)	PUNCT
hassl-2959	320	9	,	,	PUNCT
hassl-2959	320	10	645	645	NUM
hassl-2959	320	11	-	-	SYM
hassl-2959	320	12	674	674	NUM
hassl-2959	320	13	.	.	PUNCT
hassl-2959	321	1	sarpal	sarpal	NOUN
hassl-2959	321	2	,	,	PUNCT
hassl-2959	321	3	s.	s.	PROPN
hassl-2959	321	4	(	(	PUNCT
hassl-2959	321	5	2017	2017	NUM
hassl-2959	321	6	)	)	PUNCT
hassl-2959	321	7	.	.	PUNCT
hassl-2959	322	1	analyzing	analyze	VERB
hassl-2959	322	2	performance	performance	NOUN
hassl-2959	322	3	implications	implication	NOUN
hassl-2959	322	4	of	of	ADP
hassl-2959	322	5	selected	select	VERB
hassl-2959	322	6	audit	audit	NOUN
hassl-2959	322	7	committee	committee	NOUN
hassl-2959	322	8	characteristics	characteristic	NOUN
hassl-2959	322	9	:	:	PUNCT
hassl-2959	322	10	a	a	DET
hassl-2959	322	11	study	study	NOUN
hassl-2959	322	12	of	of	ADP
hassl-2959	322	13	indian	indian	ADJ
hassl-2959	322	14	corporate	corporate	ADJ
hassl-2959	322	15	sector	sector	NOUN
hassl-2959	322	16	.	.	PUNCT
hassl-2959	323	1	business	business	NOUN
hassl-2959	323	2	perspectives	perspective	NOUN
hassl-2959	323	3	and	and	CCONJ
hassl-2959	323	4	research	research	NOUN
hassl-2959	323	5	,	,	PUNCT
hassl-2959	323	6	5(2	5(2	NUM
hassl-2959	323	7	)	)	PUNCT
hassl-2959	323	8	,	,	PUNCT
hassl-2959	323	9	137-150.available	137-150.available	NUM
hassl-2959	323	10	at	at	ADP
hassl-2959	323	11	:	:	PUNCT
hassl-2959	323	12	https://doi.org/10.1177/2278533717692915	https://doi.org/10.1177/2278533717692915	X
hassl-2959	323	13	.	.	NOUN
hassl-2959	323	14	sellami	sellami	NOUN
hassl-2959	323	15	,	,	PUNCT
hassl-2959	323	16	y.	y.	PROPN
hassl-2959	323	17	m.	m.	PROPN
hassl-2959	323	18	,	,	PUNCT
hassl-2959	323	19	&	&	CCONJ
hassl-2959	323	20	fendri	fendri	PROPN
hassl-2959	323	21	,	,	PUNCT
hassl-2959	323	22	h.	h.	PROPN
hassl-2959	323	23	b.	b.	PROPN
hassl-2959	323	24	(	(	PUNCT
hassl-2959	323	25	2017	2017	NUM
hassl-2959	323	26	)	)	PUNCT
hassl-2959	323	27	.	.	PUNCT
hassl-2959	324	1	the	the	DET
hassl-2959	324	2	effect	effect	NOUN
hassl-2959	324	3	of	of	ADP
hassl-2959	324	4	audit	audit	NOUN
hassl-2959	324	5	committee	committee	NOUN
hassl-2959	324	6	characteristics	characteristic	NOUN
hassl-2959	324	7	on	on	ADP
hassl-2959	324	8	compliance	compliance	NOUN
hassl-2959	324	9	with	with	ADP
hassl-2959	324	10	ifrs	ifrs	PROPN
hassl-2959	324	11	for	for	ADP
hassl-2959	324	12	related	related	ADJ
hassl-2959	324	13	party	party	NOUN
hassl-2959	324	14	disclosures	disclosure	NOUN
hassl-2959	324	15	:	:	PUNCT
hassl-2959	324	16	evidence	evidence	NOUN
hassl-2959	324	17	from	from	ADP
hassl-2959	324	18	south	south	PROPN
hassl-2959	324	19	africa	africa	PROPN
hassl-2959	324	20	.	.	PUNCT
hassl-2959	325	1	managerial	managerial	ADJ
hassl-2959	325	2	auditing	auditing	NOUN
hassl-2959	325	3	journal	journal	NOUN
hassl-2959	325	4	,	,	PUNCT
hassl-2959	325	5	32(6	32(6	NUM
hassl-2959	325	6	)	)	PUNCT
hassl-2959	325	7	,	,	PUNCT
hassl-2959	325	8	603–626.available	603–626.available	NUM
hassl-2959	325	9	at	at	ADP
hassl-2959	325	10	:	:	PUNCT
hassl-2959	325	11	https://doi.org/10.1108/maj-06-2016-1395	https://doi.org/10.1108/maj-06-2016-1395	PROPN
hassl-2959	325	12	.	.	PUNCT
hassl-2959	325	13	setiany	setiany	PROPN
hassl-2959	325	14	,	,	PUNCT
hassl-2959	325	15	e.	e.	PROPN
hassl-2959	325	16	,	,	PUNCT
hassl-2959	325	17	hartoko	hartoko	NOUN
hassl-2959	325	18	,	,	PUNCT
hassl-2959	325	19	s.	s.	PROPN
hassl-2959	325	20	,	,	PUNCT
hassl-2959	325	21	suhardjanto	suhardjanto	PROPN
hassl-2959	325	22	,	,	PUNCT
hassl-2959	325	23	d.	d.	PROPN
hassl-2959	325	24	,	,	PUNCT
hassl-2959	325	25	&	&	CCONJ
hassl-2959	325	26	honggowati	honggowati	PROPN
hassl-2959	325	27	,	,	PUNCT
hassl-2959	325	28	s.	s.	PROPN
hassl-2959	325	29	(	(	PUNCT
hassl-2959	325	30	2017	2017	NUM
hassl-2959	325	31	)	)	PUNCT
hassl-2959	325	32	.	.	PUNCT
hassl-2959	326	1	audit	audit	NOUN
hassl-2959	326	2	committee	committee	NOUN
hassl-2959	326	3	characteristics	characteristic	NOUN
hassl-2959	326	4	and	and	CCONJ
hassl-2959	326	5	voluntary	voluntary	ADJ
hassl-2959	326	6	financial	financial	ADJ
hassl-2959	326	7	disclosure	disclosure	NOUN
hassl-2959	326	8	.	.	PUNCT
hassl-2959	327	1	review	review	NOUN
hassl-2959	327	2	of	of	ADP
hassl-2959	327	3	integrative	integrative	ADJ
hassl-2959	327	4	business	business	NOUN
hassl-2959	327	5	and	and	CCONJ
hassl-2959	327	6	economics	economic	NOUN
hassl-2959	327	7	research	research	NOUN
hassl-2959	327	8	,	,	PUNCT
hassl-2959	327	9	6(3	6(3	NUM
hassl-2959	327	10	)	)	PUNCT
hassl-2959	327	11	,	,	PUNCT
hassl-2959	327	12	239–253	239–253	NUM
hassl-2959	327	13	.	.	PUNCT
hassl-2959	328	1	yunifa	yunifa	PROPN
hassl-2959	328	2	,	,	PUNCT
hassl-2959	328	3	l.	l.	PROPN
hassl-2959	328	4	,	,	PUNCT
hassl-2959	328	5	&	&	CCONJ
hassl-2959	328	6	juliarto	juliarto	PROPN
hassl-2959	328	7	,	,	PUNCT
hassl-2959	328	8	a.	a.	NOUN
hassl-2959	328	9	(	(	PUNCT
hassl-2959	328	10	2017	2017	NUM
hassl-2959	328	11	)	)	PUNCT
hassl-2959	328	12	.	.	PUNCT
hassl-2959	329	1	analysis	analysis	NOUN
hassl-2959	329	2	of	of	ADP
hassl-2959	329	3	the	the	DET
hassl-2959	329	4	effect	effect	NOUN
hassl-2959	329	5	of	of	ADP
hassl-2959	329	6	company	company	NOUN
hassl-2959	329	7	characteristics	characteristic	NOUN
hassl-2959	329	8	on	on	ADP
hassl-2959	329	9	the	the	DET
hassl-2959	329	10	level	level	NOUN
hassl-2959	329	11	of	of	ADP
hassl-2959	329	12	risk	risk	NOUN
hassl-2959	329	13	disclosure	disclosure	NOUN
hassl-2959	329	14	in	in	ADP
hassl-2959	329	15	manufacturing	manufacturing	NOUN
hassl-2959	329	16	companies	company	NOUN
hassl-2959	329	17	.	.	PUNCT
hassl-2959	330	1	diponegoro	diponegoro	PROPN
hassl-2959	330	2	journal	journal	PROPN
hassl-2959	330	3	of	of	ADP
hassl-2959	330	4	accounting	accounting	NOUN
hassl-2959	330	5	,	,	PUNCT
hassl-2959	330	6	6(3	6(3	NUM
hassl-2959	330	7	)	)	PUNCT
hassl-2959	330	8	,	,	PUNCT
hassl-2959	330	9	538	538	NUM
hassl-2959	330	10	-	-	SYM
hassl-2959	330	11	549	549	NUM
hassl-2959	330	12	.	.	PUNCT
hassl-2959	331	1	zogning	zogning	NOUN
hassl-2959	331	2	,	,	PUNCT
hassl-2959	331	3	f.	f.	PROPN
hassl-2959	331	4	(	(	PUNCT
hassl-2959	331	5	2017	2017	NUM
hassl-2959	331	6	)	)	PUNCT
hassl-2959	331	7	.	.	PUNCT
hassl-2959	332	1	agency	agency	NOUN
hassl-2959	332	2	theory	theory	NOUN
hassl-2959	332	3	:	:	PUNCT
hassl-2959	332	4	a	a	DET
hassl-2959	332	5	critical	critical	ADJ
hassl-2959	332	6	review	review	NOUN
hassl-2959	332	7	.	.	PUNCT
hassl-2959	333	1	european	european	PROPN
hassl-2959	333	2	journal	journal	PROPN
hassl-2959	333	3	of	of	ADP
hassl-2959	333	4	business	business	NOUN
hassl-2959	333	5	and	and	CCONJ
hassl-2959	333	6	management	management	NOUN
hassl-2959	333	7	,	,	PUNCT
hassl-2959	333	8	9(2	9(2	NUM
hassl-2959	333	9	)	)	PUNCT
hassl-2959	333	10	,	,	PUNCT
hassl-2959	333	11	1	1	NUM
hassl-2959	333	12	-	-	SYM
hassl-2959	333	13	8	8	NUM
hassl-2959	333	14	.	.	PUNCT
hassl-2959	333	15	views	view	NOUN
hassl-2959	333	16	and	and	CCONJ
hassl-2959	333	17	opinions	opinion	NOUN
hassl-2959	333	18	expressed	express	VERB
hassl-2959	333	19	in	in	ADP
hassl-2959	333	20	this	this	DET
hassl-2959	333	21	article	article	NOUN
hassl-2959	333	22	are	be	AUX
hassl-2959	333	23	the	the	DET
hassl-2959	333	24	views	view	NOUN
hassl-2959	333	25	and	and	CCONJ
hassl-2959	333	26	opinions	opinion	NOUN
hassl-2959	333	27	of	of	ADP
hassl-2959	333	28	the	the	DET
hassl-2959	333	29	author(s	author(s	NOUN
hassl-2959	333	30	)	)	PUNCT
hassl-2959	333	31	,	,	PUNCT
hassl-2959	333	32	humanities	humanity	NOUN
hassl-2959	333	33	and	and	CCONJ
hassl-2959	333	34	social	social	ADJ
hassl-2959	333	35	sciences	science	NOUN
hassl-2959	333	36	letters	letter	NOUN
hassl-2959	333	37	shall	shall	AUX
hassl-2959	333	38	not	not	PART
hassl-2959	333	39	be	be	AUX
hassl-2959	333	40	responsible	responsible	ADJ
hassl-2959	333	41	or	or	CCONJ
hassl-2959	333	42	answerable	answerable	ADJ
hassl-2959	333	43	for	for	ADP
hassl-2959	333	44	any	any	DET
hassl-2959	333	45	loss	loss	NOUN
hassl-2959	333	46	,	,	PUNCT
hassl-2959	333	47	damage	damage	NOUN
hassl-2959	333	48	or	or	CCONJ
hassl-2959	333	49	liability	liability	NOUN
hassl-2959	333	50	etc	etc	X
hassl-2959	333	51	.	.	X
hassl-2959	334	1	caused	cause	VERB
hassl-2959	334	2	in	in	ADP
hassl-2959	334	3	relation	relation	NOUN
hassl-2959	334	4	to	to	PART
hassl-2959	334	5	/	/	PUNCT
hassl-2959	334	6	arising	arise	VERB
hassl-2959	334	7	out	out	ADP
hassl-2959	334	8	of	of	ADP
hassl-2959	334	9	the	the	DET
hassl-2959	334	10	use	use	NOUN
hassl-2959	334	11	of	of	ADP
hassl-2959	334	12	the	the	DET
hassl-2959	334	13	content	content	NOUN
hassl-2959	334	14	.	.	PUNCT