id	sid	tid	token	lemma	pos
hassl-4391	1	1	1145	1145	NUM
hassl-4391	1	2	©	©	PROPN
hassl-4391	1	3	2025	2025	NUM
hassl-4391	1	4	conscientia	conscientia	PROPN
hassl-4391	1	5	beam	beam	PROPN
hassl-4391	1	6	.	.	PUNCT
hassl-4391	2	1	all	all	DET
hassl-4391	2	2	rights	right	NOUN
hassl-4391	2	3	reserved	reserve	VERB
hassl-4391	2	4	.	.	PUNCT
hassl-4391	3	1	determinants	determinant	NOUN
hassl-4391	3	2	of	of	ADP
hassl-4391	3	3	voluntary	voluntary	ADJ
hassl-4391	3	4	covid-19	covid-19	PROPN
hassl-4391	3	5	disclosure	disclosure	NOUN
hassl-4391	3	6	post	post	ADJ
hassl-4391	3	7	-	-	ADJ
hassl-4391	3	8	pandemic	pandemic	ADJ
hassl-4391	3	9	:	:	PUNCT
hassl-4391	3	10	evidence	evidence	NOUN
hassl-4391	3	11	from	from	ADP
hassl-4391	3	12	jordan	jordan	PROPN
hassl-4391	3	13	rawan	rawan	PROPN
hassl-4391	3	14	atwa1	atwa1	PROPN
hassl-4391	3	15	hadeel	hadeel	PROPN
hassl-4391	3	16	yaseen2	yaseen2	PROPN
hassl-4391	4	1	suzan	suzan	PROPN
hassl-4391	4	2	abed3	abed3	PROPN
hassl-4391	4	3	+	+	PROPN
hassl-4391	4	4	1faculty	1faculty	NUM
hassl-4391	4	5	of	of	ADP
hassl-4391	4	6	business	business	NOUN
hassl-4391	4	7	,	,	PUNCT
hassl-4391	4	8	yarmouk	yarmouk	PRON
hassl-4391	4	9	university	university	NOUN
hassl-4391	4	10	,	,	PUNCT
hassl-4391	4	11	irbid	irbid	PROPN
hassl-4391	4	12	,	,	PUNCT
hassl-4391	4	13	jordan	jordan	PROPN
hassl-4391	4	14	.	.	PUNCT
hassl-4391	5	1	email	email	NOUN
hassl-4391	5	2	:	:	PUNCT
hassl-4391	5	3	rawan@yu.edu.jo	rawan@yu.edu.jo	PROPN
hassl-4391	5	4	2business	2business	NUM
hassl-4391	5	5	school	school	NOUN
hassl-4391	5	6	,	,	PUNCT
hassl-4391	5	7	al	al	PROPN
hassl-4391	5	8	-	-	PUNCT
hassl-4391	5	9	ahliyya	ahliyya	PROPN
hassl-4391	5	10	amman	amman	PROPN
hassl-4391	5	11	university	university	PROPN
hassl-4391	5	12	,	,	PUNCT
hassl-4391	5	13	amman	amman	PROPN
hassl-4391	5	14	,	,	PUNCT
hassl-4391	5	15	jordan	jordan	PROPN
hassl-4391	5	16	.	.	PUNCT
hassl-4391	6	1	email	email	NOUN
hassl-4391	6	2	:	:	PUNCT
hassl-4391	6	3	h.yaseen@ammanu.edu.jo	h.yaseen@ammanu.edu.jo	PROPN
hassl-4391	6	4	3school	3school	PROPN
hassl-4391	6	5	of	of	ADP
hassl-4391	6	6	business	business	NOUN
hassl-4391	6	7	and	and	CCONJ
hassl-4391	6	8	public	public	ADJ
hassl-4391	6	9	administration	administration	NOUN
hassl-4391	6	10	,	,	PUNCT
hassl-4391	6	11	university	university	NOUN
hassl-4391	6	12	of	of	ADP
hassl-4391	6	13	the	the	DET
hassl-4391	6	14	district	district	PROPN
hassl-4391	6	15	of	of	ADP
hassl-4391	6	16	columbia	columbia	PROPN
hassl-4391	6	17	,	,	PUNCT
hassl-4391	6	18	washington	washington	PROPN
hassl-4391	6	19	,	,	PUNCT
hassl-4391	6	20	dc	dc	PROPN
hassl-4391	6	21	,	,	PUNCT
hassl-4391	6	22	usa	usa	PROPN
hassl-4391	6	23	.	.	PROPN
hassl-4391	6	24	email	email	NOUN
hassl-4391	6	25	:	:	PUNCT
hassl-4391	6	26	suzan.abed@udc.edu	suzan.abed@udc.edu	PROPN
hassl-4391	6	27	(	(	PUNCT
hassl-4391	6	28	+	+	NUM
hassl-4391	6	29	corresponding	correspond	VERB
hassl-4391	6	30	author	author	NOUN
hassl-4391	6	31	)	)	PUNCT
hassl-4391	6	32	abstract	abstract	ADJ
hassl-4391	6	33	article	article	NOUN
hassl-4391	6	34	history	history	NOUN
hassl-4391	6	35	received	receive	VERB
hassl-4391	6	36	:	:	PUNCT
hassl-4391	6	37	6	6	NUM
hassl-4391	6	38	march	march	NOUN
hassl-4391	6	39	2025	2025	NUM
hassl-4391	6	40	revised	revise	VERB
hassl-4391	6	41	:	:	PUNCT
hassl-4391	6	42	23	23	NUM
hassl-4391	6	43	july	july	PROPN
hassl-4391	6	44	2025	2025	NUM
hassl-4391	6	45	accepted	accept	VERB
hassl-4391	6	46	:	:	PUNCT
hassl-4391	6	47	18	18	NUM
hassl-4391	6	48	august	august	PROPN
hassl-4391	6	49	2025	2025	NUM
hassl-4391	6	50	published	publish	VERB
hassl-4391	6	51	:	:	PUNCT
hassl-4391	6	52	1	1	NUM
hassl-4391	6	53	september	september	PROPN
hassl-4391	6	54	2025	2025	NUM
hassl-4391	6	55	keywords	keyword	VERB
hassl-4391	6	56	ase	ase	PROPN
hassl-4391	6	57	coronavirus	coronavirus	NOUN
hassl-4391	6	58	covid-19	covid-19	PROPN
hassl-4391	6	59	disclosure	disclosure	NOUN
hassl-4391	6	60	index	index	NOUN
hassl-4391	6	61	industrial	industrial	ADJ
hassl-4391	6	62	companies	company	NOUN
hassl-4391	6	63	jordan	jordan	PROPN
hassl-4391	6	64	voluntary	voluntary	ADJ
hassl-4391	6	65	disclosure	disclosure	NOUN
hassl-4391	6	66	.	.	PUNCT
hassl-4391	7	1	this	this	DET
hassl-4391	7	2	paper	paper	NOUN
hassl-4391	7	3	examines	examine	VERB
hassl-4391	7	4	the	the	DET
hassl-4391	7	5	relationship	relationship	NOUN
hassl-4391	7	6	between	between	ADP
hassl-4391	7	7	the	the	DET
hassl-4391	7	8	extent	extent	NOUN
hassl-4391	7	9	of	of	ADP
hassl-4391	7	10	covid-19	covid-19	PROPN
hassl-4391	7	11	disclosure	disclosure	NOUN
hassl-4391	7	12	and	and	CCONJ
hassl-4391	7	13	various	various	ADJ
hassl-4391	7	14	firm	firm	ADJ
hassl-4391	7	15	characteristics	characteristic	NOUN
hassl-4391	7	16	within	within	ADP
hassl-4391	7	17	annual	annual	ADJ
hassl-4391	7	18	reports	report	NOUN
hassl-4391	7	19	of	of	ADP
hassl-4391	7	20	industrial	industrial	ADJ
hassl-4391	7	21	companies	company	NOUN
hassl-4391	7	22	listed	list	VERB
hassl-4391	7	23	on	on	ADP
hassl-4391	7	24	the	the	DET
hassl-4391	7	25	amman	amman	PROPN
hassl-4391	7	26	stock	stock	PROPN
hassl-4391	7	27	exchange	exchange	PROPN
hassl-4391	7	28	in	in	ADP
hassl-4391	7	29	jordan	jordan	PROPN
hassl-4391	7	30	.	.	PUNCT
hassl-4391	8	1	the	the	DET
hassl-4391	8	2	authors	author	NOUN
hassl-4391	8	3	employed	employ	VERB
hassl-4391	8	4	a	a	DET
hassl-4391	8	5	disclosure	disclosure	NOUN
hassl-4391	8	6	index	index	NOUN
hassl-4391	8	7	to	to	PART
hassl-4391	8	8	assess	assess	VERB
hassl-4391	8	9	corporate	corporate	ADJ
hassl-4391	8	10	covid-19	covid-19	PROPN
hassl-4391	8	11	disclosures	disclosure	NOUN
hassl-4391	8	12	within	within	ADP
hassl-4391	8	13	the	the	DET
hassl-4391	8	14	narrative	narrative	ADJ
hassl-4391	8	15	sections	section	NOUN
hassl-4391	8	16	of	of	ADP
hassl-4391	8	17	annual	annual	ADJ
hassl-4391	8	18	reports	report	NOUN
hassl-4391	8	19	.	.	PUNCT
hassl-4391	9	1	ordinary	ordinary	ADJ
hassl-4391	9	2	least	least	ADJ
hassl-4391	9	3	squares	square	NOUN
hassl-4391	9	4	(	(	PUNCT
hassl-4391	9	5	ols	ol	NOUN
hassl-4391	9	6	)	)	PUNCT
hassl-4391	9	7	regression	regression	NOUN
hassl-4391	9	8	was	be	AUX
hassl-4391	9	9	employed	employ	VERB
hassl-4391	9	10	to	to	PART
hassl-4391	9	11	investigate	investigate	VERB
hassl-4391	9	12	the	the	DET
hassl-4391	9	13	factors	factor	NOUN
hassl-4391	9	14	influencing	influence	VERB
hassl-4391	9	15	the	the	DET
hassl-4391	9	16	voluntary	voluntary	ADJ
hassl-4391	9	17	covid-19	covid-19	PROPN
hassl-4391	9	18	disclosure	disclosure	NOUN
hassl-4391	9	19	among	among	ADP
hassl-4391	9	20	industrial	industrial	ADJ
hassl-4391	9	21	companies	company	NOUN
hassl-4391	9	22	.	.	PUNCT
hassl-4391	10	1	regression	regression	VERB
hassl-4391	10	2	analysis	analysis	NOUN
hassl-4391	10	3	results	result	NOUN
hassl-4391	10	4	show	show	VERB
hassl-4391	10	5	a	a	DET
hassl-4391	10	6	positive	positive	ADJ
hassl-4391	10	7	relationship	relationship	NOUN
hassl-4391	10	8	between	between	ADP
hassl-4391	10	9	covid-19	covid-19	PROPN
hassl-4391	10	10	disclosure	disclosure	NOUN
hassl-4391	10	11	and	and	CCONJ
hassl-4391	10	12	factors	factor	NOUN
hassl-4391	10	13	such	such	ADJ
hassl-4391	10	14	as	as	ADP
hassl-4391	10	15	leverage	leverage	NOUN
hassl-4391	10	16	,	,	PUNCT
hassl-4391	10	17	firm	firm	ADJ
hassl-4391	10	18	performance	performance	NOUN
hassl-4391	10	19	and	and	CCONJ
hassl-4391	10	20	firm	firm	ADJ
hassl-4391	10	21	age	age	NOUN
hassl-4391	10	22	.	.	PUNCT
hassl-4391	11	1	the	the	DET
hassl-4391	11	2	significance	significance	NOUN
hassl-4391	11	3	of	of	ADP
hassl-4391	11	4	uncertainty	uncertainty	NOUN
hassl-4391	11	5	related	relate	VERB
hassl-4391	11	6	to	to	ADP
hassl-4391	11	7	covid-19	covid-19	PROPN
hassl-4391	11	8	disclosure	disclosure	NOUN
hassl-4391	11	9	in	in	ADP
hassl-4391	11	10	annual	annual	ADJ
hassl-4391	11	11	reports	report	NOUN
hassl-4391	11	12	is	be	AUX
hassl-4391	11	13	expected	expect	VERB
hassl-4391	11	14	to	to	PART
hassl-4391	11	15	persist	persist	VERB
hassl-4391	11	16	in	in	ADP
hassl-4391	11	17	the	the	DET
hassl-4391	11	18	coming	come	VERB
hassl-4391	11	19	years	year	NOUN
hassl-4391	11	20	.	.	PUNCT
hassl-4391	12	1	policymakers	policymaker	NOUN
hassl-4391	12	2	should	should	AUX
hassl-4391	12	3	encourage	encourage	VERB
hassl-4391	12	4	voluntary	voluntary	ADJ
hassl-4391	12	5	disclosure	disclosure	NOUN
hassl-4391	12	6	as	as	ADP
hassl-4391	12	7	a	a	DET
hassl-4391	12	8	tool	tool	NOUN
hassl-4391	12	9	to	to	PART
hassl-4391	12	10	improve	improve	VERB
hassl-4391	12	11	corporate	corporate	ADJ
hassl-4391	12	12	transparency	transparency	NOUN
hassl-4391	12	13	,	,	PUNCT
hassl-4391	12	14	investor	investor	NOUN
hassl-4391	12	15	trust	trust	NOUN
hassl-4391	12	16	,	,	PUNCT
hassl-4391	12	17	and	and	CCONJ
hassl-4391	12	18	crisis	crisis	NOUN
hassl-4391	12	19	awareness	awareness	NOUN
hassl-4391	12	20	.	.	PUNCT
hassl-4391	13	1	the	the	DET
hassl-4391	13	2	findings	finding	NOUN
hassl-4391	13	3	provide	provide	VERB
hassl-4391	13	4	valuable	valuable	ADJ
hassl-4391	13	5	guidance	guidance	NOUN
hassl-4391	13	6	for	for	ADP
hassl-4391	13	7	firm	firm	ADJ
hassl-4391	13	8	management	management	NOUN
hassl-4391	13	9	on	on	ADP
hassl-4391	13	10	the	the	DET
hassl-4391	13	11	importance	importance	NOUN
hassl-4391	13	12	of	of	ADP
hassl-4391	13	13	maintaining	maintain	VERB
hassl-4391	13	14	transparency	transparency	NOUN
hassl-4391	13	15	in	in	ADP
hassl-4391	13	16	disclosures	disclosure	NOUN
hassl-4391	13	17	among	among	ADP
hassl-4391	13	18	significant	significant	ADJ
hassl-4391	13	19	challenges	challenge	NOUN
hassl-4391	13	20	and	and	CCONJ
hassl-4391	13	21	uncertainty	uncertainty	NOUN
hassl-4391	13	22	.	.	PUNCT
hassl-4391	14	1	these	these	DET
hassl-4391	14	2	findings	finding	NOUN
hassl-4391	14	3	are	be	AUX
hassl-4391	14	4	relevant	relevant	ADJ
hassl-4391	14	5	for	for	ADP
hassl-4391	14	6	governments	government	NOUN
hassl-4391	14	7	,	,	PUNCT
hassl-4391	14	8	shareholders	shareholder	NOUN
hassl-4391	14	9	,	,	PUNCT
hassl-4391	14	10	policymakers	policymaker	NOUN
hassl-4391	14	11	,	,	PUNCT
hassl-4391	14	12	suppliers	supplier	NOUN
hassl-4391	14	13	,	,	PUNCT
hassl-4391	14	14	and	and	CCONJ
hassl-4391	14	15	creditors	creditor	NOUN
hassl-4391	14	16	.	.	PUNCT
hassl-4391	15	1	the	the	DET
hassl-4391	15	2	findings	finding	NOUN
hassl-4391	15	3	provide	provide	VERB
hassl-4391	15	4	constructive	constructive	ADJ
hassl-4391	15	5	insights	insight	NOUN
hassl-4391	15	6	for	for	ADP
hassl-4391	15	7	corporate	corporate	ADJ
hassl-4391	15	8	managers	manager	NOUN
hassl-4391	15	9	and	and	CCONJ
hassl-4391	15	10	the	the	DET
hassl-4391	15	11	ase	ase	NOUN
hassl-4391	15	12	in	in	ADP
hassl-4391	15	13	enhancing	enhance	VERB
hassl-4391	15	14	corporate	corporate	ADJ
hassl-4391	15	15	disclosure	disclosure	NOUN
hassl-4391	15	16	and	and	CCONJ
hassl-4391	15	17	transparency	transparency	NOUN
hassl-4391	15	18	during	during	ADP
hassl-4391	15	19	future	future	ADJ
hassl-4391	15	20	financial	financial	ADJ
hassl-4391	15	21	crises	crisis	NOUN
hassl-4391	15	22	.	.	PUNCT
hassl-4391	16	1	contribution	contribution	NOUN
hassl-4391	16	2	/	/	SYM
hassl-4391	16	3	originality	originality	NOUN
hassl-4391	16	4	:	:	PUNCT
hassl-4391	16	5	this	this	DET
hassl-4391	16	6	paper	paper	NOUN
hassl-4391	16	7	contributes	contribute	VERB
hassl-4391	16	8	to	to	ADP
hassl-4391	16	9	the	the	DET
hassl-4391	16	10	literature	literature	NOUN
hassl-4391	16	11	by	by	ADP
hassl-4391	16	12	addressing	address	VERB
hassl-4391	16	13	voluntary	voluntary	ADJ
hassl-4391	16	14	disclosure	disclosure	NOUN
hassl-4391	16	15	practices	practice	NOUN
hassl-4391	16	16	in	in	ADP
hassl-4391	16	17	developing	develop	VERB
hassl-4391	16	18	countries	country	NOUN
hassl-4391	16	19	,	,	PUNCT
hassl-4391	16	20	which	which	PRON
hassl-4391	16	21	vary	vary	VERB
hassl-4391	16	22	from	from	ADP
hassl-4391	16	23	those	those	PRON
hassl-4391	16	24	in	in	ADP
hassl-4391	16	25	developed	develop	VERB
hassl-4391	16	26	countries	country	NOUN
hassl-4391	16	27	.	.	PUNCT
hassl-4391	17	1	in	in	ADP
hassl-4391	17	2	developed	develop	VERB
hassl-4391	17	3	countries	country	NOUN
hassl-4391	17	4	,	,	PUNCT
hassl-4391	17	5	transparency	transparency	NOUN
hassl-4391	17	6	is	be	AUX
hassl-4391	17	7	driven	drive	VERB
hassl-4391	17	8	by	by	ADP
hassl-4391	17	9	regulatory	regulatory	ADJ
hassl-4391	17	10	standards	standard	NOUN
hassl-4391	17	11	and	and	CCONJ
hassl-4391	17	12	corporate	corporate	ADJ
hassl-4391	17	13	governance	governance	NOUN
hassl-4391	17	14	norms	norm	NOUN
hassl-4391	17	15	while	while	SCONJ
hassl-4391	17	16	developing	develop	VERB
hassl-4391	17	17	countries	country	NOUN
hassl-4391	17	18	,	,	PUNCT
hassl-4391	17	19	disclosures	disclosure	NOUN
hassl-4391	17	20	are	be	AUX
hassl-4391	17	21	often	often	ADV
hassl-4391	17	22	strategic	strategic	ADJ
hassl-4391	17	23	and	and	CCONJ
hassl-4391	17	24	selective	selective	ADJ
hassl-4391	17	25	aimed	aim	VERB
hassl-4391	17	26	at	at	ADP
hassl-4391	17	27	government	government	NOUN
hassl-4391	17	28	incentives	incentive	NOUN
hassl-4391	17	29	.	.	PUNCT
hassl-4391	18	1	1	1	X
hassl-4391	18	2	.	.	X
hassl-4391	18	3	introduction	introduction	NOUN
hassl-4391	18	4	the	the	DET
hassl-4391	18	5	covid-19	covid-19	PROPN
hassl-4391	18	6	outbreak	outbreak	NOUN
hassl-4391	18	7	has	have	AUX
hassl-4391	18	8	introduced	introduce	VERB
hassl-4391	18	9	significant	significant	ADJ
hassl-4391	18	10	uncertainty	uncertainty	NOUN
hassl-4391	18	11	across	across	ADP
hassl-4391	18	12	society	society	NOUN
hassl-4391	18	13	and	and	CCONJ
hassl-4391	18	14	the	the	DET
hassl-4391	18	15	capital	capital	NOUN
hassl-4391	18	16	markets	market	NOUN
hassl-4391	18	17	.	.	PUNCT
hassl-4391	19	1	global	global	ADJ
hassl-4391	19	2	stock	stock	NOUN
hassl-4391	19	3	markets	market	NOUN
hassl-4391	19	4	have	have	AUX
hassl-4391	19	5	experienced	experience	VERB
hassl-4391	19	6	sharp	sharp	ADJ
hassl-4391	19	7	declines	decline	NOUN
hassl-4391	19	8	within	within	ADP
hassl-4391	19	9	a	a	DET
hassl-4391	19	10	short	short	ADJ
hassl-4391	19	11	period	period	NOUN
hassl-4391	19	12	driven	drive	VERB
hassl-4391	19	13	by	by	ADP
hassl-4391	19	14	widespread	widespread	ADJ
hassl-4391	19	15	fear	fear	NOUN
hassl-4391	19	16	over	over	ADP
hassl-4391	19	17	the	the	DET
hassl-4391	19	18	pandemic	pandemic	NOUN
hassl-4391	19	19	's	's	PART
hassl-4391	19	20	potential	potential	ADJ
hassl-4391	19	21	damage	damage	NOUN
hassl-4391	19	22	and	and	CCONJ
hassl-4391	19	23	uncertainty	uncertainty	NOUN
hassl-4391	19	24	about	about	ADP
hassl-4391	19	25	the	the	DET
hassl-4391	19	26	future	future	NOUN
hassl-4391	19	27	.	.	PUNCT
hassl-4391	20	1	the	the	DET
hassl-4391	20	2	scale	scale	NOUN
hassl-4391	20	3	of	of	ADP
hassl-4391	20	4	this	this	DET
hassl-4391	20	5	unprecedented	unprecedented	ADJ
hassl-4391	20	6	event	event	NOUN
hassl-4391	20	7	and	and	CCONJ
hassl-4391	20	8	numerous	numerous	ADJ
hassl-4391	20	9	unknowns	unknown	NOUN
hassl-4391	20	10	surrounding	surround	VERB
hassl-4391	20	11	the	the	DET
hassl-4391	20	12	disease	disease	NOUN
hassl-4391	20	13	continue	continue	VERB
hassl-4391	20	14	to	to	PART
hassl-4391	20	15	challenge	challenge	VERB
hassl-4391	20	16	the	the	DET
hassl-4391	20	17	medical	medical	ADJ
hassl-4391	20	18	community	community	NOUN
hassl-4391	20	19	while	while	SCONJ
hassl-4391	20	20	the	the	DET
hassl-4391	20	21	likely	likely	ADJ
hassl-4391	20	22	economic	economic	ADJ
hassl-4391	20	23	impacts	impact	NOUN
hassl-4391	20	24	remain	remain	VERB
hassl-4391	20	25	equally	equally	ADV
hassl-4391	20	26	perplexing	perplexing	ADJ
hassl-4391	20	27	for	for	ADP
hassl-4391	20	28	businesses	business	NOUN
hassl-4391	20	29	.	.	PUNCT
hassl-4391	21	1	the	the	DET
hassl-4391	21	2	precise	precise	ADJ
hassl-4391	21	3	impact	impact	NOUN
hassl-4391	21	4	and	and	CCONJ
hassl-4391	21	5	duration	duration	NOUN
hassl-4391	21	6	of	of	ADP
hassl-4391	21	7	the	the	DET
hassl-4391	21	8	pandemic	pandemic	NOUN
hassl-4391	21	9	's	's	PART
hassl-4391	21	10	effects	effect	NOUN
hassl-4391	21	11	remain	remain	VERB
hassl-4391	21	12	unpredictable	unpredictable	ADJ
hassl-4391	21	13	from	from	ADP
hassl-4391	21	14	disrupted	disrupt	VERB
hassl-4391	21	15	supply	supply	NOUN
hassl-4391	21	16	chains	chain	NOUN
hassl-4391	21	17	to	to	ADP
hassl-4391	21	18	potential	potential	ADJ
hassl-4391	21	19	long	long	ADJ
hassl-4391	21	20	-	-	PUNCT
hassl-4391	21	21	term	term	NOUN
hassl-4391	21	22	changes	change	NOUN
hassl-4391	21	23	in	in	ADP
hassl-4391	21	24	consumer	consumer	NOUN
hassl-4391	21	25	behavior	behavior	NOUN
hassl-4391	21	26	,	,	PUNCT
hassl-4391	21	27	and	and	CCONJ
hassl-4391	21	28	from	from	ADP
hassl-4391	21	29	ensuring	ensure	VERB
hassl-4391	21	30	safe	safe	ADJ
hassl-4391	21	31	work	work	NOUN
hassl-4391	21	32	environments	environment	NOUN
hassl-4391	21	33	for	for	ADP
hassl-4391	21	34	manufacturing	manufacture	VERB
hassl-4391	21	35	firms	firm	NOUN
hassl-4391	21	36	to	to	ADP
hassl-4391	21	37	accommodating	accommodate	VERB
hassl-4391	21	38	remote	remote	ADJ
hassl-4391	21	39	work	work	NOUN
hassl-4391	21	40	.	.	PUNCT
hassl-4391	22	1	rahman	rahman	PROPN
hassl-4391	22	2	,	,	PUNCT
hassl-4391	22	3	meero	meero	NOUN
hassl-4391	22	4	,	,	PUNCT
hassl-4391	22	5	darwish	darwish	ADJ
hassl-4391	22	6	,	,	PUNCT
hassl-4391	22	7	and	and	CCONJ
hassl-4391	22	8	hamdan	hamdan	PROPN
hassl-4391	22	9	(	(	PUNCT
hassl-4391	22	10	2024	2024	NUM
hassl-4391	22	11	)	)	PUNCT
hassl-4391	22	12	indicated	indicate	VERB
hassl-4391	22	13	that	that	SCONJ
hassl-4391	22	14	the	the	DET
hassl-4391	22	15	coronavirus	coronavirus	NOUN
hassl-4391	22	16	pandemic	pandemic	ADJ
hassl-4391	22	17	significantly	significantly	ADV
hassl-4391	22	18	impacted	impact	VERB
hassl-4391	22	19	most	most	ADJ
hassl-4391	22	20	accounting	accounting	NOUN
hassl-4391	22	21	policies	policy	NOUN
hassl-4391	22	22	and	and	CCONJ
hassl-4391	22	23	procedures	procedure	NOUN
hassl-4391	22	24	.	.	PUNCT
hassl-4391	23	1	the	the	DET
hassl-4391	23	2	study	study	NOUN
hassl-4391	23	3	recommended	recommend	VERB
hassl-4391	23	4	learning	learning	NOUN
hassl-4391	23	5	from	from	ADP
hassl-4391	23	6	the	the	DET
hassl-4391	23	7	lessons	lesson	NOUN
hassl-4391	23	8	of	of	ADP
hassl-4391	23	9	the	the	DET
hassl-4391	23	10	crisis	crisis	NOUN
hassl-4391	23	11	and	and	CCONJ
hassl-4391	23	12	developing	develop	VERB
hassl-4391	23	13	adaptable	adaptable	ADJ
hassl-4391	23	14	accounting	accounting	NOUN
hassl-4391	23	15	policies	policy	NOUN
hassl-4391	23	16	and	and	CCONJ
hassl-4391	23	17	procedures	procedure	NOUN
hassl-4391	23	18	to	to	PART
hassl-4391	23	19	better	well	ADV
hassl-4391	23	20	manage	manage	VERB
hassl-4391	23	21	potential	potential	ADJ
hassl-4391	23	22	future	future	ADJ
hassl-4391	23	23	crises	crisis	NOUN
hassl-4391	23	24	.	.	PUNCT
hassl-4391	24	1	halteh	halteh	NOUN
hassl-4391	24	2	,	,	PUNCT
hassl-4391	24	3	alkhoury	alkhoury	ADJ
hassl-4391	24	4	,	,	PUNCT
hassl-4391	24	5	ziadat	ziadat	NOUN
hassl-4391	24	6	,	,	PUNCT
hassl-4391	24	7	gepp	gepp	NOUN
hassl-4391	24	8	,	,	PUNCT
hassl-4391	24	9	and	and	CCONJ
hassl-4391	24	10	kumar	kumar	PROPN
hassl-4391	24	11	(	(	PUNCT
hassl-4391	24	12	2024	2024	NUM
hassl-4391	24	13	)	)	PUNCT
hassl-4391	24	14	highlighted	highlight	VERB
hassl-4391	24	15	humanities	humanity	NOUN
hassl-4391	24	16	and	and	CCONJ
hassl-4391	24	17	social	social	ADJ
hassl-4391	24	18	sciences	science	NOUN
hassl-4391	24	19	letters	letter	NOUN
hassl-4391	24	20	2025	2025	NUM
hassl-4391	24	21	vol	vol	NOUN
hassl-4391	24	22	.	.	PROPN
hassl-4391	25	1	13	13	NUM
hassl-4391	25	2	,	,	PUNCT
hassl-4391	25	3	no	no	INTJ
hassl-4391	25	4	.	.	NOUN
hassl-4391	25	5	3	3	NUM
hassl-4391	25	6	,	,	PUNCT
hassl-4391	25	7	pp	pp	ADJ
hassl-4391	25	8	.	.	PUNCT
hassl-4391	26	1	1145	1145	NUM
hassl-4391	26	2	-	-	SYM
hassl-4391	26	3	1159	1159	NUM
hassl-4391	26	4	issn(e	issn(e	PROPN
hassl-4391	26	5	):	):	PUNCT
hassl-4391	26	6	2312	2312	NUM
hassl-4391	26	7	-	-	SYM
hassl-4391	26	8	4318	4318	NUM
hassl-4391	26	9	issn(p	issn(p	NUM
hassl-4391	26	10	):	):	PUNCT
hassl-4391	26	11	2312	2312	NUM
hassl-4391	26	12	-	-	SYM
hassl-4391	26	13	5659	5659	NUM
hassl-4391	26	14	doi	doi	NOUN
hassl-4391	26	15	:	:	PUNCT
hassl-4391	26	16	10.18488/73.v13i3.4391	10.18488/73.v13i3.4391	NUM
hassl-4391	26	17	©	©	PROPN
hassl-4391	26	18	2025	2025	NUM
hassl-4391	26	19	conscientia	conscientia	PROPN
hassl-4391	26	20	beam	beam	PROPN
hassl-4391	26	21	.	.	PUNCT
hassl-4391	27	1	all	all	DET
hassl-4391	27	2	rights	right	NOUN
hassl-4391	27	3	reserved	reserve	VERB
hassl-4391	27	4	.	.	PUNCT
hassl-4391	28	1	mailto:rawan@yu.edu.jo	mailto:rawan@yu.edu.jo	ADJ
hassl-4391	28	2	mailto:h.yaseen@ammanu.edu.jo	mailto:h.yaseen@ammanu.edu.jo	NOUN
hassl-4391	28	3	mailto:suzan.abed@udc.edu	mailto:suzan.abed@udc.edu	NOUN
hassl-4391	28	4	https://orcid.org/0000-0002-8054-6948	https://orcid.org/0000-0002-8054-6948	PROPN
hassl-4391	28	5	https://orcid.org/0000-0002-9331-6754	https://orcid.org/0000-0002-9331-6754	PROPN
hassl-4391	28	6	https://orcid.org/0000-0003-0329-3462	https://orcid.org/0000-0003-0329-3462	PROPN
hassl-4391	28	7	https://www.doi.org/10.18488/73.v13i3.4391	https://www.doi.org/10.18488/73.v13i3.4391	PROPN
hassl-4391	28	8	humanities	humanity	NOUN
hassl-4391	28	9	and	and	CCONJ
hassl-4391	28	10	social	social	ADJ
hassl-4391	28	11	sciences	science	NOUN
hassl-4391	28	12	letters	letter	NOUN
hassl-4391	28	13	,	,	PUNCT
hassl-4391	28	14	2025	2025	NUM
hassl-4391	28	15	,	,	PUNCT
hassl-4391	28	16	13(3	13(3	NUM
hassl-4391	28	17	):	):	PUNCT
hassl-4391	28	18	1145	1145	NUM
hassl-4391	28	19	-	-	SYM
hassl-4391	28	20	1159	1159	NUM
hassl-4391	28	21	1146	1146	NUM
hassl-4391	28	22	©	©	PROPN
hassl-4391	28	23	2025	2025	NUM
hassl-4391	28	24	conscientia	conscientia	PROPN
hassl-4391	28	25	beam	beam	PROPN
hassl-4391	28	26	.	.	PUNCT
hassl-4391	29	1	all	all	DET
hassl-4391	29	2	rights	right	NOUN
hassl-4391	29	3	reserved	reserve	VERB
hassl-4391	29	4	.	.	PUNCT
hassl-4391	30	1	the	the	DET
hassl-4391	30	2	debt	debt	NOUN
hassl-4391	30	3	ratio	ratio	NOUN
hassl-4391	30	4	and	and	CCONJ
hassl-4391	30	5	return	return	VERB
hassl-4391	30	6	on	on	ADP
hassl-4391	30	7	invested	invest	VERB
hassl-4391	30	8	capital	capital	NOUN
hassl-4391	30	9	as	as	ADP
hassl-4391	30	10	the	the	DET
hassl-4391	30	11	primary	primary	ADJ
hassl-4391	30	12	indicators	indicator	NOUN
hassl-4391	30	13	of	of	ADP
hassl-4391	30	14	financial	financial	ADJ
hassl-4391	30	15	distress	distress	NOUN
hassl-4391	30	16	in	in	ADP
hassl-4391	30	17	the	the	DET
hassl-4391	30	18	global	global	ADJ
hassl-4391	30	19	aviation	aviation	NOUN
hassl-4391	30	20	industry	industry	NOUN
hassl-4391	30	21	during	during	ADP
hassl-4391	30	22	the	the	DET
hassl-4391	30	23	covid-19	covid-19	PROPN
hassl-4391	30	24	pandemic	pandemic	NOUN
hassl-4391	30	25	.	.	PUNCT
hassl-4391	31	1	the	the	DET
hassl-4391	31	2	measures	measure	NOUN
hassl-4391	31	3	implemented	implement	VERB
hassl-4391	31	4	in	in	ADP
hassl-4391	31	5	response	response	NOUN
hassl-4391	31	6	to	to	ADP
hassl-4391	31	7	the	the	DET
hassl-4391	31	8	covid-19	covid-19	PROPN
hassl-4391	31	9	pandemic	pandemic	NOUN
hassl-4391	31	10	led	lead	VERB
hassl-4391	31	11	to	to	ADP
hassl-4391	31	12	major	major	ADJ
hassl-4391	31	13	disruptions	disruption	NOUN
hassl-4391	31	14	in	in	ADP
hassl-4391	31	15	business	business	NOUN
hassl-4391	31	16	operations	operation	NOUN
hassl-4391	31	17	and	and	CCONJ
hassl-4391	31	18	a	a	DET
hassl-4391	31	19	sharp	sharp	ADJ
hassl-4391	31	20	rise	rise	NOUN
hassl-4391	31	21	in	in	ADP
hassl-4391	31	22	economic	economic	ADJ
hassl-4391	31	23	uncertainty	uncertainty	NOUN
hassl-4391	31	24	.	.	PUNCT
hassl-4391	32	1	these	these	DET
hassl-4391	32	2	unprecedented	unprecedented	ADJ
hassl-4391	32	3	events	event	NOUN
hassl-4391	32	4	and	and	CCONJ
hassl-4391	32	5	conditions	condition	NOUN
hassl-4391	32	6	introduced	introduce	VERB
hassl-4391	32	7	a	a	DET
hassl-4391	32	8	high	high	ADJ
hassl-4391	32	9	level	level	NOUN
hassl-4391	32	10	of	of	ADP
hassl-4391	32	11	ambiguity	ambiguity	NOUN
hassl-4391	32	12	and	and	CCONJ
hassl-4391	32	13	risk	risk	NOUN
hassl-4391	32	14	which	which	PRON
hassl-4391	32	15	had	have	AUX
hassl-4391	32	16	never	never	ADV
hassl-4391	32	17	been	be	AUX
hassl-4391	32	18	faced	face	VERB
hassl-4391	32	19	by	by	ADP
hassl-4391	32	20	companies	company	NOUN
hassl-4391	32	21	before	before	ADP
hassl-4391	32	22	resulting	result	VERB
hassl-4391	32	23	in	in	ADP
hassl-4391	32	24	business	business	NOUN
hassl-4391	32	25	challenges	challenge	NOUN
hassl-4391	32	26	for	for	ADP
hassl-4391	32	27	those	those	PRON
hassl-4391	32	28	preparing	prepare	VERB
hassl-4391	32	29	financial	financial	ADJ
hassl-4391	32	30	statements	statement	NOUN
hassl-4391	32	31	(	(	PUNCT
hassl-4391	32	32	echchabi	echchabi	NOUN
hassl-4391	32	33	,	,	PUNCT
hassl-4391	32	34	grassa	grassa	NOUN
hassl-4391	32	35	,	,	PUNCT
hassl-4391	32	36	&	&	CCONJ
hassl-4391	32	37	khlif	khlif	PROPN
hassl-4391	32	38	,	,	PUNCT
hassl-4391	32	39	2023	2023	NUM
hassl-4391	32	40	)	)	PUNCT
hassl-4391	32	41	.	.	PUNCT
hassl-4391	33	1	the	the	DET
hassl-4391	33	2	covid-19	covid-19	PROPN
hassl-4391	33	3	pandemic	pandemic	NOUN
hassl-4391	33	4	is	be	AUX
hassl-4391	33	5	not	not	PART
hassl-4391	33	6	like	like	ADP
hassl-4391	33	7	the	the	DET
hassl-4391	33	8	traditional	traditional	ADJ
hassl-4391	33	9	global	global	ADJ
hassl-4391	33	10	financial	financial	ADJ
hassl-4391	33	11	crisis	crisis	NOUN
hassl-4391	33	12	(	(	PUNCT
hassl-4391	33	13	gfc	gfc	NOUN
hassl-4391	33	14	)	)	PUNCT
hassl-4391	33	15	which	which	PRON
hassl-4391	33	16	stemmed	stem	VERB
hassl-4391	33	17	from	from	ADP
hassl-4391	33	18	financial	financial	ADJ
hassl-4391	33	19	negligence	negligence	NOUN
hassl-4391	33	20	within	within	ADP
hassl-4391	33	21	institutions	institution	NOUN
hassl-4391	33	22	rather	rather	ADV
hassl-4391	33	23	,	,	PUNCT
hassl-4391	33	24	it	it	PRON
hassl-4391	33	25	is	be	AUX
hassl-4391	33	26	a	a	DET
hassl-4391	33	27	natural	natural	ADJ
hassl-4391	33	28	disaster	disaster	NOUN
hassl-4391	33	29	that	that	PRON
hassl-4391	33	30	punched	punch	VERB
hassl-4391	33	31	the	the	DET
hassl-4391	33	32	economy	economy	NOUN
hassl-4391	33	33	with	with	ADP
hassl-4391	33	34	remarkable	remarkable	ADJ
hassl-4391	33	35	speed	speed	NOUN
hassl-4391	33	36	(	(	PUNCT
hassl-4391	33	37	harvey	harvey	NOUN
hassl-4391	33	38	,	,	PUNCT
hassl-4391	33	39	2020	2020	NUM
hassl-4391	33	40	)	)	PUNCT
hassl-4391	33	41	.	.	PUNCT
hassl-4391	34	1	for	for	ADP
hassl-4391	34	2	example	example	NOUN
hassl-4391	34	3	,	,	PUNCT
hassl-4391	34	4	loughran	loughran	NOUN
hassl-4391	34	5	and	and	CCONJ
hassl-4391	34	6	mcdonald	mcdonald	PROPN
hassl-4391	34	7	(	(	PUNCT
hassl-4391	34	8	2023	2023	NUM
hassl-4391	34	9	)	)	PUNCT
hassl-4391	34	10	identified	identify	VERB
hassl-4391	34	11	varying	vary	VERB
hassl-4391	34	12	impacts	impact	NOUN
hassl-4391	34	13	of	of	ADP
hassl-4391	34	14	covid-19	covid-19	PROPN
hassl-4391	34	15	across	across	ADP
hassl-4391	34	16	industries	industry	NOUN
hassl-4391	34	17	,	,	PUNCT
hassl-4391	34	18	the	the	DET
hassl-4391	34	19	most	most	ADV
hassl-4391	34	20	severe	severe	ADJ
hassl-4391	34	21	adverse	adverse	ADJ
hassl-4391	34	22	effects	effect	NOUN
hassl-4391	34	23	in	in	ADP
hassl-4391	34	24	the	the	DET
hassl-4391	34	25	pandemic	pandemic	NOUN
hassl-4391	34	26	with	with	ADP
hassl-4391	34	27	sectors	sector	NOUN
hassl-4391	34	28	such	such	ADJ
hassl-4391	34	29	as	as	ADP
hassl-4391	34	30	restaurants	restaurant	NOUN
hassl-4391	34	31	,	,	PUNCT
hassl-4391	34	32	hotels	hotel	NOUN
hassl-4391	34	33	and	and	CCONJ
hassl-4391	34	34	motels	motel	NOUN
hassl-4391	34	35	,	,	PUNCT
hassl-4391	34	36	food	food	NOUN
hassl-4391	34	37	,	,	PUNCT
hassl-4391	34	38	and	and	CCONJ
hassl-4391	34	39	candy	candy	NOUN
hassl-4391	34	40	and	and	CCONJ
hassl-4391	34	41	soda	soda	NOUN
hassl-4391	34	42	.	.	PUNCT
hassl-4391	35	1	similarly	similarly	ADV
hassl-4391	35	2	,	,	PUNCT
hassl-4391	35	3	dutta	dutta	PROPN
hassl-4391	35	4	,	,	PUNCT
hassl-4391	35	5	kumar	kumar	PROPN
hassl-4391	35	6	,	,	PUNCT
hassl-4391	35	7	pant	pant	NOUN
hassl-4391	35	8	,	,	PUNCT
hassl-4391	35	9	walsh	walsh	NOUN
hassl-4391	35	10	,	,	PUNCT
hassl-4391	35	11	and	and	CCONJ
hassl-4391	35	12	dutta	dutta	PROPN
hassl-4391	35	13	(	(	PUNCT
hassl-4391	35	14	2023	2023	NUM
hassl-4391	35	15	)	)	PUNCT
hassl-4391	35	16	identified	identify	VERB
hassl-4391	35	17	several	several	ADJ
hassl-4391	35	18	sectors	sector	NOUN
hassl-4391	35	19	significantly	significantly	ADV
hassl-4391	35	20	affected	affect	VERB
hassl-4391	35	21	by	by	ADP
hassl-4391	35	22	covid-19	covid-19	PROPN
hassl-4391	36	1	.	.	PUNCT
hassl-4391	36	2	airlines	airline	NOUN
hassl-4391	36	3	,	,	PUNCT
hassl-4391	36	4	clothing	clothing	NOUN
hassl-4391	36	5	,	,	PUNCT
hassl-4391	36	6	consumer	consumer	NOUN
hassl-4391	36	7	durables	durable	NOUN
hassl-4391	36	8	,	,	PUNCT
hassl-4391	36	9	vehicle	vehicle	NOUN
hassl-4391	36	10	and	and	CCONJ
hassl-4391	36	11	electronics	electronic	NOUN
hassl-4391	36	12	manufacturing	manufacturing	NOUN
hassl-4391	36	13	,	,	PUNCT
hassl-4391	36	14	hotels	hotel	NOUN
hassl-4391	36	15	,	,	PUNCT
hassl-4391	36	16	and	and	CCONJ
hassl-4391	36	17	financial	financial	ADJ
hassl-4391	36	18	services	service	NOUN
hassl-4391	36	19	were	be	AUX
hassl-4391	36	20	notably	notably	ADV
hassl-4391	36	21	impacted	impact	VERB
hassl-4391	36	22	by	by	ADP
hassl-4391	36	23	covid-19	covid-19	PROPN
hassl-4391	36	24	.	.	PUNCT
hassl-4391	37	1	consequently	consequently	ADV
hassl-4391	37	2	,	,	PUNCT
hassl-4391	37	3	companies	company	NOUN
hassl-4391	37	4	have	have	AUX
hassl-4391	37	5	employed	employ	VERB
hassl-4391	37	6	different	different	ADJ
hassl-4391	37	7	disclosure	disclosure	NOUN
hassl-4391	37	8	practices	practice	NOUN
hassl-4391	37	9	based	base	VERB
hassl-4391	37	10	on	on	ADP
hassl-4391	37	11	their	their	PRON
hassl-4391	37	12	operational	operational	ADJ
hassl-4391	37	13	practices	practice	NOUN
hassl-4391	37	14	,	,	PUNCT
hassl-4391	37	15	leading	lead	VERB
hassl-4391	37	16	to	to	ADP
hassl-4391	37	17	significant	significant	ADJ
hassl-4391	37	18	differences	difference	NOUN
hassl-4391	37	19	in	in	ADP
hassl-4391	37	20	disclosure	disclosure	NOUN
hassl-4391	37	21	levels	level	NOUN
hassl-4391	37	22	across	across	ADP
hassl-4391	37	23	firms	firm	NOUN
hassl-4391	37	24	and	and	CCONJ
hassl-4391	37	25	within	within	ADP
hassl-4391	37	26	the	the	DET
hassl-4391	37	27	same	same	ADJ
hassl-4391	37	28	industry	industry	NOUN
hassl-4391	37	29	.	.	PUNCT
hassl-4391	38	1	however	however	ADV
hassl-4391	38	2	,	,	PUNCT
hassl-4391	38	3	variation	variation	NOUN
hassl-4391	38	4	in	in	ADP
hassl-4391	38	5	disclosure	disclosure	NOUN
hassl-4391	38	6	results	result	NOUN
hassl-4391	38	7	in	in	ADP
hassl-4391	38	8	reducing	reduce	VERB
hassl-4391	38	9	comparability	comparability	NOUN
hassl-4391	38	10	and	and	CCONJ
hassl-4391	38	11	relevance	relevance	NOUN
hassl-4391	38	12	across	across	ADP
hassl-4391	38	13	firms	firm	NOUN
hassl-4391	38	14	,	,	PUNCT
hassl-4391	38	15	promoting	promote	VERB
hassl-4391	38	16	our	our	PRON
hassl-4391	38	17	interest	interest	NOUN
hassl-4391	38	18	in	in	ADP
hassl-4391	38	19	how	how	SCONJ
hassl-4391	38	20	the	the	DET
hassl-4391	38	21	covid-19	covid-19	PROPN
hassl-4391	38	22	pandemic	pandemic	NOUN
hassl-4391	38	23	might	might	AUX
hassl-4391	38	24	increase	increase	VERB
hassl-4391	38	25	disclosure	disclosure	NOUN
hassl-4391	38	26	in	in	ADP
hassl-4391	38	27	annual	annual	ADJ
hassl-4391	38	28	reports	report	NOUN
hassl-4391	38	29	and	and	CCONJ
hassl-4391	38	30	reduce	reduce	VERB
hassl-4391	38	31	the	the	DET
hassl-4391	38	32	level	level	NOUN
hassl-4391	38	33	of	of	ADP
hassl-4391	38	34	uncertainty	uncertainty	NOUN
hassl-4391	38	35	.	.	PUNCT
hassl-4391	39	1	according	accord	VERB
hassl-4391	39	2	to	to	ADP
hassl-4391	39	3	signaling	signal	VERB
hassl-4391	39	4	theory	theory	NOUN
hassl-4391	39	5	,	,	PUNCT
hassl-4391	39	6	disclosing	disclose	VERB
hassl-4391	39	7	more	more	ADJ
hassl-4391	39	8	information	information	NOUN
hassl-4391	39	9	can	can	AUX
hassl-4391	39	10	reduce	reduce	VERB
hassl-4391	39	11	information	information	NOUN
hassl-4391	39	12	asymmetry	asymmetry	NOUN
hassl-4391	39	13	(	(	PUNCT
hassl-4391	39	14	connelly	connelly	PROPN
hassl-4391	39	15	,	,	PUNCT
hassl-4391	39	16	certo	certo	PROPN
hassl-4391	39	17	,	,	PUNCT
hassl-4391	39	18	ireland	ireland	PROPN
hassl-4391	39	19	,	,	PUNCT
hassl-4391	39	20	&	&	CCONJ
hassl-4391	39	21	reutzel	reutzel	PROPN
hassl-4391	39	22	,	,	PUNCT
hassl-4391	39	23	2011	2011	NUM
hassl-4391	39	24	)	)	PUNCT
hassl-4391	39	25	.	.	PUNCT
hassl-4391	40	1	however	however	ADV
hassl-4391	40	2	,	,	PUNCT
hassl-4391	40	3	if	if	SCONJ
hassl-4391	40	4	investors	investor	NOUN
hassl-4391	40	5	interpret	interpret	VERB
hassl-4391	40	6	this	this	DET
hassl-4391	40	7	information	information	NOUN
hassl-4391	40	8	as	as	ADP
hassl-4391	40	9	a	a	DET
hassl-4391	40	10	signal	signal	NOUN
hassl-4391	40	11	of	of	ADP
hassl-4391	40	12	firm	firm	ADJ
hassl-4391	40	13	weakness	weakness	NOUN
hassl-4391	40	14	,	,	PUNCT
hassl-4391	40	15	it	it	PRON
hassl-4391	40	16	could	could	AUX
hassl-4391	40	17	also	also	ADV
hassl-4391	40	18	heighten	heighten	VERB
hassl-4391	40	19	market	market	NOUN
hassl-4391	40	20	uncertainty	uncertainty	NOUN
hassl-4391	40	21	.	.	PUNCT
hassl-4391	41	1	thus	thus	ADV
hassl-4391	41	2	,	,	PUNCT
hassl-4391	41	3	while	while	SCONJ
hassl-4391	41	4	greater	great	ADJ
hassl-4391	41	5	covid-19	covid-19	PROPN
hassl-4391	41	6	disclosure	disclosure	NOUN
hassl-4391	41	7	may	may	AUX
hassl-4391	41	8	lower	lower	VERB
hassl-4391	41	9	information	information	NOUN
hassl-4391	41	10	asymmetry	asymmetry	NOUN
hassl-4391	41	11	,	,	PUNCT
hassl-4391	41	12	it	it	PRON
hassl-4391	41	13	might	might	AUX
hassl-4391	41	14	simultaneously	simultaneously	ADV
hassl-4391	41	15	increase	increase	VERB
hassl-4391	41	16	uncertainty	uncertainty	NOUN
hassl-4391	41	17	.	.	PUNCT
hassl-4391	42	1	elmarzouky	elmarzouky	NOUN
hassl-4391	42	2	,	,	PUNCT
hassl-4391	42	3	albitar	albitar	ADJ
hassl-4391	42	4	,	,	PUNCT
hassl-4391	42	5	and	and	CCONJ
hassl-4391	42	6	hussainey	hussainey	NOUN
hassl-4391	42	7	(	(	PUNCT
hassl-4391	42	8	2021	2021	NUM
hassl-4391	42	9	)	)	PUNCT
hassl-4391	42	10	observed	observe	VERB
hassl-4391	42	11	substantial	substantial	ADJ
hassl-4391	42	12	differences	difference	NOUN
hassl-4391	42	13	in	in	ADP
hassl-4391	42	14	covid-19	covid-19	PROPN
hassl-4391	42	15	disclosure	disclosure	NOUN
hassl-4391	42	16	across	across	ADP
hassl-4391	42	17	industries	industry	NOUN
hassl-4391	42	18	in	in	ADP
hassl-4391	42	19	the	the	DET
hassl-4391	42	20	uk	uk	PROPN
hassl-4391	42	21	.	.	PROPN
hassl-4391	42	22	research	research	NOUN
hassl-4391	42	23	on	on	ADP
hassl-4391	42	24	corporate	corporate	ADJ
hassl-4391	42	25	disclosures	disclosure	NOUN
hassl-4391	42	26	has	have	VERB
hassl-4391	42	27	a	a	DET
hassl-4391	42	28	long	long	ADJ
hassl-4391	42	29	history	history	NOUN
hassl-4391	42	30	with	with	ADP
hassl-4391	42	31	extensive	extensive	ADJ
hassl-4391	42	32	focus	focus	NOUN
hassl-4391	42	33	on	on	ADP
hassl-4391	42	34	factors	factor	NOUN
hassl-4391	42	35	that	that	PRON
hassl-4391	42	36	shape	shape	VERB
hassl-4391	42	37	the	the	DET
hassl-4391	42	38	nature	nature	NOUN
hassl-4391	42	39	and	and	CCONJ
hassl-4391	42	40	scope	scope	NOUN
hassl-4391	42	41	of	of	ADP
hassl-4391	42	42	disclosures	disclosure	NOUN
hassl-4391	42	43	—	—	PUNCT
hassl-4391	42	44	both	both	CCONJ
hassl-4391	42	45	broadly	broadly	ADV
hassl-4391	42	46	and	and	CCONJ
hassl-4391	42	47	specifically	specifically	ADV
hassl-4391	42	48	concerning	concern	VERB
hassl-4391	42	49	the	the	DET
hassl-4391	42	50	pandemic	pandemic	ADJ
hassl-4391	42	51	(	(	PUNCT
hassl-4391	42	52	e.g.	e.g.	ADV
hassl-4391	42	53	,	,	PUNCT
hassl-4391	42	54	(	(	PUNCT
hassl-4391	42	55	albitar	albitar	PROPN
hassl-4391	42	56	,	,	PUNCT
hassl-4391	42	57	al	al	PROPN
hassl-4391	42	58	-	-	PUNCT
hassl-4391	42	59	shaer	shaer	PROPN
hassl-4391	42	60	,	,	PUNCT
hassl-4391	42	61	&	&	CCONJ
hassl-4391	42	62	elmarzouky	elmarzouky	NOUN
hassl-4391	42	63	,	,	PUNCT
hassl-4391	42	64	2021	2021	NUM
hassl-4391	42	65	;	;	PUNCT
hassl-4391	42	66	albitar	albitar	ADJ
hassl-4391	42	67	,	,	PUNCT
hassl-4391	42	68	elmarzouky	elmarzouky	NOUN
hassl-4391	42	69	,	,	PUNCT
hassl-4391	42	70	&	&	CCONJ
hassl-4391	42	71	hussainey	hussainey	NOUN
hassl-4391	42	72	,	,	PUNCT
hassl-4391	42	73	2022	2022	NUM
hassl-4391	42	74	;	;	PUNCT
hassl-4391	42	75	ben	ben	PROPN
hassl-4391	42	76	-	-	PUNCT
hassl-4391	42	77	amar	amar	PROPN
hassl-4391	42	78	,	,	PUNCT
hassl-4391	42	79	bujaki	bujaki	PROPN
hassl-4391	42	80	,	,	PUNCT
hassl-4391	42	81	mcconomy	mcconomy	NOUN
hassl-4391	42	82	,	,	PUNCT
hassl-4391	42	83	&	&	CCONJ
hassl-4391	42	84	mcilkenny	mcilkenny	NOUN
hassl-4391	42	85	,	,	PUNCT
hassl-4391	42	86	2021	2021	NUM
hassl-4391	42	87	;	;	PUNCT
hassl-4391	42	88	dutta	dutta	PROPN
hassl-4391	42	89	et	et	PROPN
hassl-4391	42	90	al	al	PROPN
hassl-4391	42	91	.	.	PROPN
hassl-4391	42	92	,	,	PUNCT
hassl-4391	42	93	2023	2023	NUM
hassl-4391	42	94	;	;	PUNCT
hassl-4391	42	95	elmarzouky	elmarzouky	NOUN
hassl-4391	42	96	et	et	PROPN
hassl-4391	42	97	al	al	PROPN
hassl-4391	42	98	.	.	PROPN
hassl-4391	42	99	,	,	PUNCT
hassl-4391	42	100	2021	2021	NUM
hassl-4391	42	101	;	;	PUNCT
hassl-4391	42	102	fassas	fassa	NOUN
hassl-4391	42	103	,	,	PUNCT
hassl-4391	42	104	bellos	bello	NOUN
hassl-4391	42	105	,	,	PUNCT
hassl-4391	42	106	&	&	CCONJ
hassl-4391	42	107	kladakis	kladakis	PROPN
hassl-4391	42	108	,	,	PUNCT
hassl-4391	42	109	2021	2021	NUM
hassl-4391	42	110	;	;	PUNCT
hassl-4391	42	111	loughran	loughran	PROPN
hassl-4391	42	112	&	&	CCONJ
hassl-4391	42	113	mcdonald	mcdonald	PROPN
hassl-4391	42	114	,	,	PUNCT
hassl-4391	42	115	2023	2023	NUM
hassl-4391	42	116	)	)	PUNCT
hassl-4391	42	117	)	)	PUNCT
hassl-4391	42	118	.	.	PUNCT
hassl-4391	43	1	voluntary	voluntary	ADJ
hassl-4391	43	2	covid-19	covid-19	PROPN
hassl-4391	43	3	disclosure	disclosure	NOUN
hassl-4391	43	4	in	in	ADP
hassl-4391	43	5	developing	develop	VERB
hassl-4391	43	6	countries	country	NOUN
hassl-4391	43	7	post	post	ADJ
hassl-4391	43	8	-	-	ADJ
hassl-4391	43	9	pandemic	pandemic	ADJ
hassl-4391	43	10	is	be	AUX
hassl-4391	43	11	an	an	DET
hassl-4391	43	12	important	important	ADJ
hassl-4391	43	13	area	area	NOUN
hassl-4391	43	14	of	of	ADP
hassl-4391	43	15	focus	focus	NOUN
hassl-4391	43	16	.	.	PUNCT
hassl-4391	44	1	these	these	DET
hassl-4391	44	2	disclosures	disclosure	NOUN
hassl-4391	44	3	have	have	VERB
hassl-4391	44	4	distinct	distinct	ADJ
hassl-4391	44	5	implications	implication	NOUN
hassl-4391	44	6	for	for	ADP
hassl-4391	44	7	transparency	transparency	NOUN
hassl-4391	44	8	,	,	PUNCT
hassl-4391	44	9	investor	investor	NOUN
hassl-4391	44	10	confidence	confidence	NOUN
hassl-4391	44	11	,	,	PUNCT
hassl-4391	44	12	and	and	CCONJ
hassl-4391	44	13	economic	economic	ADJ
hassl-4391	44	14	recovery	recovery	NOUN
hassl-4391	44	15	.	.	PUNCT
hassl-4391	45	1	unlike	unlike	ADP
hassl-4391	45	2	in	in	ADP
hassl-4391	45	3	developed	develop	VERB
hassl-4391	45	4	economies	economy	NOUN
hassl-4391	45	5	where	where	SCONJ
hassl-4391	45	6	regulatory	regulatory	ADJ
hassl-4391	45	7	standards	standard	NOUN
hassl-4391	45	8	for	for	ADP
hassl-4391	45	9	disclosure	disclosure	NOUN
hassl-4391	45	10	are	be	AUX
hassl-4391	45	11	generally	generally	ADV
hassl-4391	45	12	well	well	ADV
hassl-4391	45	13	-	-	PUNCT
hassl-4391	45	14	defined	define	VERB
hassl-4391	45	15	,	,	PUNCT
hassl-4391	45	16	developing	develop	VERB
hassl-4391	45	17	countries	country	NOUN
hassl-4391	45	18	often	often	ADV
hassl-4391	45	19	experience	experience	VERB
hassl-4391	45	20	challenges	challenge	NOUN
hassl-4391	45	21	that	that	PRON
hassl-4391	45	22	affect	affect	VERB
hassl-4391	45	23	voluntary	voluntary	ADJ
hassl-4391	45	24	disclosure	disclosure	NOUN
hassl-4391	45	25	practices	practice	NOUN
hassl-4391	45	26	.	.	PUNCT
hassl-4391	46	1	regulatory	regulatory	ADJ
hassl-4391	46	2	frameworks	framework	NOUN
hassl-4391	46	3	in	in	ADP
hassl-4391	46	4	many	many	ADJ
hassl-4391	46	5	developing	develop	VERB
hassl-4391	46	6	countries	country	NOUN
hassl-4391	46	7	may	may	AUX
hassl-4391	46	8	be	be	AUX
hassl-4391	46	9	less	less	ADV
hassl-4391	46	10	stringent	stringent	ADJ
hassl-4391	46	11	or	or	CCONJ
hassl-4391	46	12	inconsistent	inconsistent	ADJ
hassl-4391	46	13	resulting	result	VERB
hassl-4391	46	14	in	in	ADP
hassl-4391	46	15	varying	vary	VERB
hassl-4391	46	16	levels	level	NOUN
hassl-4391	46	17	of	of	ADP
hassl-4391	46	18	transparency	transparency	NOUN
hassl-4391	46	19	.	.	PUNCT
hassl-4391	47	1	companies	company	NOUN
hassl-4391	47	2	may	may	AUX
hassl-4391	47	3	disclose	disclose	VERB
hassl-4391	47	4	covid-19	covid-19	PROPN
hassl-4391	47	5	impacts	impact	NOUN
hassl-4391	47	6	voluntarily	voluntarily	ADV
hassl-4391	47	7	to	to	PART
hassl-4391	47	8	inform	inform	VERB
hassl-4391	47	9	stakeholders	stakeholder	NOUN
hassl-4391	47	10	about	about	ADP
hassl-4391	47	11	operational	operational	ADJ
hassl-4391	47	12	adjustments	adjustment	NOUN
hassl-4391	47	13	,	,	PUNCT
hassl-4391	47	14	financial	financial	ADJ
hassl-4391	47	15	stability	stability	NOUN
hassl-4391	47	16	,	,	PUNCT
hassl-4391	47	17	and	and	CCONJ
hassl-4391	47	18	risk	risk	NOUN
hassl-4391	47	19	management	management	NOUN
hassl-4391	47	20	efforts	effort	NOUN
hassl-4391	47	21	.	.	PUNCT
hassl-4391	48	1	however	however	ADV
hassl-4391	48	2	,	,	PUNCT
hassl-4391	48	3	in	in	ADP
hassl-4391	48	4	the	the	DET
hassl-4391	48	5	absence	absence	NOUN
hassl-4391	48	6	of	of	ADP
hassl-4391	48	7	standardized	standardized	ADJ
hassl-4391	48	8	guidelines	guideline	NOUN
hassl-4391	48	9	,	,	PUNCT
hassl-4391	48	10	these	these	DET
hassl-4391	48	11	voluntary	voluntary	ADJ
hassl-4391	48	12	disclosures	disclosure	NOUN
hassl-4391	48	13	are	be	AUX
hassl-4391	48	14	often	often	ADV
hassl-4391	48	15	inconsistent	inconsistent	ADJ
hassl-4391	48	16	resulting	result	VERB
hassl-4391	48	17	in	in	ADP
hassl-4391	48	18	limited	limited	ADJ
hassl-4391	48	19	comparability	comparability	NOUN
hassl-4391	48	20	between	between	ADP
hassl-4391	48	21	firms	firm	NOUN
hassl-4391	48	22	.	.	PUNCT
hassl-4391	49	1	jordan	jordan	PROPN
hassl-4391	49	2	,	,	PUNCT
hassl-4391	49	3	as	as	ADP
hassl-4391	49	4	a	a	DET
hassl-4391	49	5	developing	develop	VERB
hassl-4391	49	6	country	country	NOUN
hassl-4391	49	7	in	in	ADP
hassl-4391	49	8	the	the	DET
hassl-4391	49	9	middle	middle	PROPN
hassl-4391	49	10	east	east	PROPN
hassl-4391	49	11	acknowledged	acknowledge	VERB
hassl-4391	49	12	for	for	ADP
hassl-4391	49	13	its	its	PRON
hassl-4391	49	14	stability	stability	NOUN
hassl-4391	49	15	and	and	CCONJ
hassl-4391	49	16	economic	economic	ADJ
hassl-4391	49	17	resilience	resilience	NOUN
hassl-4391	49	18	has	have	VERB
hassl-4391	49	19	a	a	DET
hassl-4391	49	20	growing	grow	VERB
hassl-4391	49	21	and	and	CCONJ
hassl-4391	49	22	diversified	diversified	ADJ
hassl-4391	49	23	economy	economy	NOUN
hassl-4391	49	24	that	that	PRON
hassl-4391	49	25	includes	include	VERB
hassl-4391	49	26	different	different	ADJ
hassl-4391	49	27	industries	industry	NOUN
hassl-4391	49	28	,	,	PUNCT
hassl-4391	49	29	such	such	ADJ
hassl-4391	49	30	as	as	ADP
hassl-4391	49	31	tourism	tourism	NOUN
hassl-4391	49	32	,	,	PUNCT
hassl-4391	49	33	service	service	NOUN
hassl-4391	49	34	,	,	PUNCT
hassl-4391	49	35	finance	finance	NOUN
hassl-4391	49	36	,	,	PUNCT
hassl-4391	49	37	and	and	CCONJ
hassl-4391	49	38	manufacturing	manufacturing	NOUN
hassl-4391	49	39	.	.	PUNCT
hassl-4391	50	1	the	the	DET
hassl-4391	50	2	amman	amman	PROPN
hassl-4391	50	3	stock	stock	PROPN
hassl-4391	50	4	exchange	exchange	PROPN
hassl-4391	50	5	(	(	PUNCT
hassl-4391	50	6	ase	ase	NOUN
hassl-4391	50	7	)	)	PUNCT
hassl-4391	50	8	was	be	AUX
hassl-4391	50	9	established	establish	VERB
hassl-4391	50	10	in	in	ADP
hassl-4391	50	11	1999	1999	NUM
hassl-4391	50	12	as	as	ADP
hassl-4391	50	13	part	part	NOUN
hassl-4391	50	14	of	of	ADP
hassl-4391	50	15	the	the	DET
hassl-4391	50	16	country	country	NOUN
hassl-4391	50	17	's	's	PART
hassl-4391	50	18	commitment	commitment	NOUN
hassl-4391	50	19	to	to	ADP
hassl-4391	50	20	modernizing	modernize	VERB
hassl-4391	50	21	its	its	PRON
hassl-4391	50	22	financial	financial	ADJ
hassl-4391	50	23	sector	sector	NOUN
hassl-4391	50	24	and	and	CCONJ
hassl-4391	50	25	attracting	attract	VERB
hassl-4391	50	26	national	national	ADJ
hassl-4391	50	27	and	and	CCONJ
hassl-4391	50	28	international	international	ADJ
hassl-4391	50	29	investors	investor	NOUN
hassl-4391	50	30	.	.	PUNCT
hassl-4391	51	1	the	the	DET
hassl-4391	51	2	ase	ase	NOUN
hassl-4391	51	3	operates	operate	VERB
hassl-4391	51	4	with	with	ADP
hassl-4391	51	5	high	high	ADJ
hassl-4391	51	6	standards	standard	NOUN
hassl-4391	51	7	of	of	ADP
hassl-4391	51	8	transparency	transparency	NOUN
hassl-4391	51	9	and	and	CCONJ
hassl-4391	51	10	efficiency	efficiency	NOUN
hassl-4391	51	11	governed	govern	VERB
hassl-4391	51	12	by	by	ADP
hassl-4391	51	13	the	the	DET
hassl-4391	51	14	jordan	jordan	PROPN
hassl-4391	51	15	securities	securities	PROPN
hassl-4391	51	16	commission	commission	PROPN
hassl-4391	51	17	.	.	PUNCT
hassl-4391	52	1	the	the	DET
hassl-4391	52	2	exchange	exchange	NOUN
hassl-4391	52	3	lists	list	VERB
hassl-4391	52	4	companies	company	NOUN
hassl-4391	52	5	from	from	ADP
hassl-4391	52	6	various	various	ADJ
hassl-4391	52	7	sectors	sector	NOUN
hassl-4391	52	8	,	,	PUNCT
hassl-4391	52	9	which	which	PRON
hassl-4391	52	10	are	be	AUX
hassl-4391	52	11	crucial	crucial	ADJ
hassl-4391	52	12	contributors	contributor	NOUN
hassl-4391	52	13	to	to	ADP
hassl-4391	52	14	jordan	jordan	PROPN
hassl-4391	52	15	's	's	PART
hassl-4391	52	16	economy	economy	NOUN
hassl-4391	52	17	.	.	PUNCT
hassl-4391	53	1	the	the	DET
hassl-4391	53	2	ase	ase	NOUN
hassl-4391	53	3	plays	play	VERB
hassl-4391	53	4	a	a	DET
hassl-4391	53	5	vital	vital	ADJ
hassl-4391	53	6	role	role	NOUN
hassl-4391	53	7	in	in	ADP
hassl-4391	53	8	providing	provide	VERB
hassl-4391	53	9	capital	capital	NOUN
hassl-4391	53	10	for	for	ADP
hassl-4391	53	11	businesses	business	NOUN
hassl-4391	53	12	and	and	CCONJ
hassl-4391	53	13	opportunities	opportunity	NOUN
hassl-4391	53	14	for	for	ADP
hassl-4391	53	15	investors	investor	NOUN
hassl-4391	53	16	,	,	PUNCT
hassl-4391	53	17	with	with	ADP
hassl-4391	53	18	regulations	regulation	NOUN
hassl-4391	53	19	pointed	point	VERB
hassl-4391	53	20	at	at	ADP
hassl-4391	53	21	ensuring	ensure	VERB
hassl-4391	53	22	fair	fair	ADJ
hassl-4391	53	23	practices	practice	NOUN
hassl-4391	53	24	and	and	CCONJ
hassl-4391	53	25	enhancing	enhance	VERB
hassl-4391	53	26	the	the	DET
hassl-4391	53	27	country	country	NOUN
hassl-4391	53	28	's	's	PART
hassl-4391	53	29	economic	economic	ADJ
hassl-4391	53	30	competitiveness	competitiveness	NOUN
hassl-4391	53	31	.	.	PUNCT
hassl-4391	54	1	as	as	SCONJ
hassl-4391	54	2	previously	previously	ADV
hassl-4391	54	3	discussed	discuss	VERB
hassl-4391	54	4	,	,	PUNCT
hassl-4391	54	5	voluntary	voluntary	ADJ
hassl-4391	54	6	disclosure	disclosure	NOUN
hassl-4391	54	7	practices	practice	NOUN
hassl-4391	54	8	vary	vary	VERB
hassl-4391	54	9	significantly	significantly	ADV
hassl-4391	54	10	between	between	ADP
hassl-4391	54	11	developed	developed	ADJ
hassl-4391	54	12	and	and	CCONJ
hassl-4391	54	13	developing	develop	VERB
hassl-4391	54	14	countries	country	NOUN
hassl-4391	54	15	due	due	ADP
hassl-4391	54	16	to	to	ADP
hassl-4391	54	17	differences	difference	NOUN
hassl-4391	54	18	in	in	ADP
hassl-4391	54	19	regulatory	regulatory	ADJ
hassl-4391	54	20	environments	environment	NOUN
hassl-4391	54	21	,	,	PUNCT
hassl-4391	54	22	stakeholder	stakeholder	NOUN
hassl-4391	54	23	prospects	prospect	NOUN
hassl-4391	54	24	,	,	PUNCT
hassl-4391	54	25	economic	economic	ADJ
hassl-4391	54	26	stability	stability	NOUN
hassl-4391	54	27	,	,	PUNCT
hassl-4391	54	28	and	and	CCONJ
hassl-4391	54	29	the	the	DET
hassl-4391	54	30	structure	structure	NOUN
hassl-4391	54	31	of	of	ADP
hassl-4391	54	32	corporate	corporate	ADJ
hassl-4391	54	33	governance	governance	NOUN
hassl-4391	54	34	.	.	PUNCT
hassl-4391	55	1	in	in	ADP
hassl-4391	55	2	developed	develop	VERB
hassl-4391	55	3	countries	country	NOUN
hassl-4391	55	4	,	,	PUNCT
hassl-4391	55	5	transparency	transparency	NOUN
hassl-4391	55	6	is	be	AUX
hassl-4391	55	7	driven	drive	VERB
hassl-4391	55	8	by	by	ADP
hassl-4391	55	9	regulatory	regulatory	ADJ
hassl-4391	55	10	standards	standard	NOUN
hassl-4391	55	11	,	,	PUNCT
hassl-4391	55	12	investor	investor	NOUN
hassl-4391	55	13	expectations	expectation	NOUN
hassl-4391	55	14	,	,	PUNCT
hassl-4391	55	15	and	and	CCONJ
hassl-4391	55	16	corporate	corporate	ADJ
hassl-4391	55	17	governance	governance	NOUN
hassl-4391	55	18	norms	norm	NOUN
hassl-4391	55	19	.	.	PUNCT
hassl-4391	56	1	in	in	ADP
hassl-4391	56	2	developing	develop	VERB
hassl-4391	56	3	countries	country	NOUN
hassl-4391	56	4	,	,	PUNCT
hassl-4391	56	5	disclosures	disclosure	NOUN
hassl-4391	56	6	are	be	AUX
hassl-4391	56	7	often	often	ADV
hassl-4391	56	8	strategic	strategic	ADJ
hassl-4391	56	9	and	and	CCONJ
hassl-4391	56	10	selective	selective	ADJ
hassl-4391	56	11	humanities	humanity	NOUN
hassl-4391	56	12	and	and	CCONJ
hassl-4391	56	13	social	social	ADJ
hassl-4391	56	14	sciences	science	NOUN
hassl-4391	56	15	letters	letter	NOUN
hassl-4391	56	16	,	,	PUNCT
hassl-4391	56	17	2025	2025	NUM
hassl-4391	56	18	,	,	PUNCT
hassl-4391	56	19	13(3	13(3	NUM
hassl-4391	56	20	):	):	PUNCT
hassl-4391	56	21	1145	1145	NUM
hassl-4391	56	22	-	-	SYM
hassl-4391	56	23	1159	1159	NUM
hassl-4391	56	24	1147	1147	NUM
hassl-4391	56	25	©	©	PROPN
hassl-4391	56	26	2025	2025	NUM
hassl-4391	56	27	conscientia	conscientia	PROPN
hassl-4391	56	28	beam	beam	PROPN
hassl-4391	56	29	.	.	PUNCT
hassl-4391	57	1	all	all	DET
hassl-4391	57	2	rights	right	NOUN
hassl-4391	57	3	reserved	reserve	VERB
hassl-4391	57	4	.	.	PUNCT
hassl-4391	57	5	aimed	aim	VERB
hassl-4391	57	6	at	at	ADP
hassl-4391	57	7	securing	secure	VERB
hassl-4391	57	8	foreign	foreign	ADJ
hassl-4391	57	9	investment	investment	NOUN
hassl-4391	57	10	or	or	CCONJ
hassl-4391	57	11	government	government	NOUN
hassl-4391	57	12	incentives	incentive	NOUN
hassl-4391	57	13	rather	rather	ADV
hassl-4391	57	14	than	than	ADP
hassl-4391	57	15	providing	provide	VERB
hassl-4391	57	16	complete	complete	ADJ
hassl-4391	57	17	transparency	transparency	NOUN
hassl-4391	57	18	.	.	PUNCT
hassl-4391	58	1	therefore	therefore	ADV
hassl-4391	58	2	,	,	PUNCT
hassl-4391	58	3	we	we	PRON
hassl-4391	58	4	can	can	AUX
hassl-4391	58	5	argue	argue	VERB
hassl-4391	58	6	that	that	SCONJ
hassl-4391	58	7	what	what	PRON
hassl-4391	58	8	drives	drive	VERB
hassl-4391	58	9	disclosure	disclosure	NOUN
hassl-4391	58	10	to	to	PART
hassl-4391	58	11	change	change	VERB
hassl-4391	58	12	in	in	ADP
hassl-4391	58	13	developing	develop	VERB
hassl-4391	58	14	countries	country	NOUN
hassl-4391	58	15	may	may	AUX
hassl-4391	58	16	differ	differ	VERB
hassl-4391	58	17	from	from	ADP
hassl-4391	58	18	that	that	PRON
hassl-4391	58	19	in	in	ADP
hassl-4391	58	20	developed	develop	VERB
hassl-4391	58	21	countries	country	NOUN
hassl-4391	58	22	.	.	PUNCT
hassl-4391	59	1	therefore	therefore	ADV
hassl-4391	59	2	,	,	PUNCT
hassl-4391	59	3	this	this	DET
hassl-4391	59	4	study	study	NOUN
hassl-4391	59	5	explores	explore	VERB
hassl-4391	59	6	the	the	DET
hassl-4391	59	7	extent	extent	NOUN
hassl-4391	59	8	of	of	ADP
hassl-4391	59	9	voluntary	voluntary	ADJ
hassl-4391	59	10	disclosure	disclosure	NOUN
hassl-4391	59	11	of	of	ADP
hassl-4391	59	12	covid-19	covid-19	PROPN
hassl-4391	59	13	information	information	NOUN
hassl-4391	59	14	and	and	CCONJ
hassl-4391	59	15	identifies	identify	VERB
hassl-4391	59	16	the	the	DET
hassl-4391	59	17	factors	factor	NOUN
hassl-4391	59	18	influencing	influence	VERB
hassl-4391	59	19	the	the	DET
hassl-4391	59	20	level	level	NOUN
hassl-4391	59	21	of	of	ADP
hassl-4391	59	22	covid-19	covid-19	PROPN
hassl-4391	59	23	information	information	NOUN
hassl-4391	59	24	in	in	ADP
hassl-4391	59	25	industrial	industrial	ADJ
hassl-4391	59	26	companies	company	NOUN
hassl-4391	59	27	in	in	ADP
hassl-4391	59	28	jordan	jordan	PROPN
hassl-4391	59	29	.	.	PUNCT
hassl-4391	60	1	the	the	DET
hassl-4391	60	2	rest	rest	NOUN
hassl-4391	60	3	of	of	ADP
hassl-4391	60	4	this	this	DET
hassl-4391	60	5	paper	paper	NOUN
hassl-4391	60	6	is	be	AUX
hassl-4391	60	7	structured	structure	VERB
hassl-4391	60	8	as	as	SCONJ
hassl-4391	60	9	follows	follow	VERB
hassl-4391	60	10	:	:	PUNCT
hassl-4391	60	11	section	section	NOUN
hassl-4391	60	12	2	2	NUM
hassl-4391	60	13	reviews	review	VERB
hassl-4391	60	14	the	the	DET
hassl-4391	60	15	literature	literature	NOUN
hassl-4391	60	16	and	and	CCONJ
hassl-4391	60	17	formulates	formulate	VERB
hassl-4391	60	18	the	the	DET
hassl-4391	60	19	study	study	NOUN
hassl-4391	60	20	hypotheses	hypothesis	NOUN
hassl-4391	60	21	.	.	PUNCT
hassl-4391	61	1	section	section	NOUN
hassl-4391	61	2	3	3	NUM
hassl-4391	61	3	discusses	discuss	VERB
hassl-4391	61	4	the	the	DET
hassl-4391	61	5	research	research	NOUN
hassl-4391	61	6	method	method	NOUN
hassl-4391	61	7	and	and	CCONJ
hassl-4391	61	8	the	the	DET
hassl-4391	61	9	sample	sample	NOUN
hassl-4391	61	10	selection	selection	NOUN
hassl-4391	61	11	criteria	criterion	NOUN
hassl-4391	61	12	and	and	CCONJ
hassl-4391	61	13	presents	present	VERB
hassl-4391	61	14	the	the	DET
hassl-4391	61	15	main	main	ADJ
hassl-4391	61	16	model	model	NOUN
hassl-4391	61	17	of	of	ADP
hassl-4391	61	18	the	the	DET
hassl-4391	61	19	study	study	NOUN
hassl-4391	61	20	.	.	PUNCT
hassl-4391	62	1	section	section	NOUN
hassl-4391	62	2	4	4	NUM
hassl-4391	62	3	displays	display	VERB
hassl-4391	62	4	the	the	DET
hassl-4391	62	5	main	main	ADJ
hassl-4391	62	6	results	result	NOUN
hassl-4391	62	7	of	of	ADP
hassl-4391	62	8	the	the	DET
hassl-4391	62	9	study	study	NOUN
hassl-4391	62	10	.	.	PUNCT
hassl-4391	63	1	the	the	DET
hassl-4391	63	2	last	last	ADJ
hassl-4391	63	3	section	section	NOUN
hassl-4391	63	4	concludes	conclude	VERB
hassl-4391	63	5	the	the	DET
hassl-4391	63	6	main	main	ADJ
hassl-4391	63	7	results	result	NOUN
hassl-4391	63	8	and	and	CCONJ
hassl-4391	63	9	suggests	suggest	VERB
hassl-4391	63	10	future	future	ADJ
hassl-4391	63	11	studies	study	NOUN
hassl-4391	63	12	.	.	PUNCT
hassl-4391	64	1	2	2	X
hassl-4391	64	2	.	.	X
hassl-4391	64	3	literature	literature	NOUN
hassl-4391	64	4	review	review	PROPN
hassl-4391	64	5	and	and	CCONJ
hassl-4391	64	6	hypotheses	hypothese	VERB
hassl-4391	64	7	development	development	NOUN
hassl-4391	64	8	voluntary	voluntary	ADJ
hassl-4391	64	9	disclosure	disclosure	NOUN
hassl-4391	64	10	often	often	ADV
hassl-4391	64	11	hinges	hinge	VERB
hassl-4391	64	12	on	on	ADP
hassl-4391	64	13	resource	resource	NOUN
hassl-4391	64	14	availability	availability	NOUN
hassl-4391	64	15	for	for	ADP
hassl-4391	64	16	companies	company	NOUN
hassl-4391	64	17	in	in	ADP
hassl-4391	64	18	developing	develop	VERB
hassl-4391	64	19	countries	country	NOUN
hassl-4391	64	20	,	,	PUNCT
hassl-4391	64	21	particularly	particularly	ADV
hassl-4391	64	22	smaller	small	ADJ
hassl-4391	64	23	firms	firm	NOUN
hassl-4391	64	24	.	.	PUNCT
hassl-4391	65	1	unlike	unlike	ADP
hassl-4391	65	2	larger	large	ADJ
hassl-4391	65	3	firms	firm	NOUN
hassl-4391	65	4	,	,	PUNCT
hassl-4391	65	5	smaller	small	ADJ
hassl-4391	65	6	businesses	business	NOUN
hassl-4391	65	7	may	may	AUX
hassl-4391	65	8	lack	lack	VERB
hassl-4391	65	9	the	the	DET
hassl-4391	65	10	capacity	capacity	NOUN
hassl-4391	65	11	or	or	CCONJ
hassl-4391	65	12	financial	financial	ADJ
hassl-4391	65	13	incentive	incentive	NOUN
hassl-4391	65	14	to	to	PART
hassl-4391	65	15	provide	provide	VERB
hassl-4391	65	16	extensive	extensive	ADJ
hassl-4391	65	17	disclosures	disclosure	NOUN
hassl-4391	65	18	,	,	PUNCT
hassl-4391	65	19	especially	especially	ADV
hassl-4391	65	20	if	if	SCONJ
hassl-4391	65	21	these	these	PRON
hassl-4391	65	22	reveal	reveal	VERB
hassl-4391	65	23	challenges	challenge	NOUN
hassl-4391	65	24	that	that	PRON
hassl-4391	65	25	could	could	AUX
hassl-4391	65	26	discourage	discourage	VERB
hassl-4391	65	27	creditors	creditor	NOUN
hassl-4391	65	28	or	or	CCONJ
hassl-4391	65	29	suppliers	supplier	NOUN
hassl-4391	65	30	.	.	PUNCT
hassl-4391	66	1	in	in	ADP
hassl-4391	66	2	contrast	contrast	NOUN
hassl-4391	66	3	,	,	PUNCT
hassl-4391	66	4	firms	firm	NOUN
hassl-4391	66	5	with	with	ADP
hassl-4391	66	6	more	more	ADJ
hassl-4391	66	7	capital	capital	NOUN
hassl-4391	66	8	access	access	NOUN
hassl-4391	66	9	may	may	AUX
hassl-4391	66	10	view	view	VERB
hassl-4391	66	11	voluntary	voluntary	ADJ
hassl-4391	66	12	disclosure	disclosure	NOUN
hassl-4391	66	13	as	as	ADP
hassl-4391	66	14	a	a	DET
hassl-4391	66	15	strategic	strategic	ADJ
hassl-4391	66	16	tool	tool	NOUN
hassl-4391	66	17	to	to	PART
hassl-4391	66	18	secure	secure	VERB
hassl-4391	66	19	or	or	CCONJ
hassl-4391	66	20	attract	attract	VERB
hassl-4391	66	21	funding	funding	NOUN
hassl-4391	66	22	.	.	PUNCT
hassl-4391	67	1	additionally	additionally	ADV
hassl-4391	67	2	,	,	PUNCT
hassl-4391	67	3	signaling	signal	VERB
hassl-4391	67	4	theory	theory	NOUN
hassl-4391	67	5	suggests	suggest	VERB
hassl-4391	67	6	that	that	SCONJ
hassl-4391	67	7	companies	company	NOUN
hassl-4391	67	8	sharing	share	VERB
hassl-4391	67	9	information	information	NOUN
hassl-4391	67	10	on	on	ADP
hassl-4391	67	11	covid-19	covid-19	PROPN
hassl-4391	67	12	impacts	impact	NOUN
hassl-4391	67	13	project	project	NOUN
hassl-4391	67	14	resilience	resilience	NOUN
hassl-4391	67	15	and	and	CCONJ
hassl-4391	67	16	a	a	DET
hassl-4391	67	17	commitment	commitment	NOUN
hassl-4391	67	18	to	to	ADP
hassl-4391	67	19	transparency	transparency	NOUN
hassl-4391	67	20	.	.	PUNCT
hassl-4391	68	1	however	however	ADV
hassl-4391	68	2	,	,	PUNCT
hassl-4391	68	3	if	if	SCONJ
hassl-4391	68	4	stakeholders	stakeholder	NOUN
hassl-4391	68	5	interpret	interpret	VERB
hassl-4391	68	6	these	these	DET
hassl-4391	68	7	disclosures	disclosure	NOUN
hassl-4391	68	8	as	as	ADP
hassl-4391	68	9	signs	sign	NOUN
hassl-4391	68	10	of	of	ADP
hassl-4391	68	11	ongoing	ongoing	ADJ
hassl-4391	68	12	risk	risk	NOUN
hassl-4391	68	13	or	or	CCONJ
hassl-4391	68	14	instability	instability	NOUN
hassl-4391	68	15	,	,	PUNCT
hassl-4391	68	16	they	they	PRON
hassl-4391	68	17	could	could	AUX
hassl-4391	68	18	inadvertently	inadvertently	ADV
hassl-4391	68	19	increase	increase	VERB
hassl-4391	68	20	uncertainty	uncertainty	NOUN
hassl-4391	68	21	.	.	PUNCT
hassl-4391	69	1	therefore	therefore	ADV
hassl-4391	69	2	,	,	PUNCT
hassl-4391	69	3	the	the	DET
hassl-4391	69	4	key	key	NOUN
hassl-4391	69	5	is	be	AUX
hassl-4391	69	6	to	to	PART
hassl-4391	69	7	strike	strike	VERB
hassl-4391	69	8	a	a	DET
hassl-4391	69	9	balance	balance	NOUN
hassl-4391	69	10	in	in	ADP
hassl-4391	69	11	disclosures	disclosure	NOUN
hassl-4391	69	12	that	that	PRON
hassl-4391	69	13	demonstrate	demonstrate	VERB
hassl-4391	69	14	transparency	transparency	NOUN
hassl-4391	69	15	without	without	ADP
hassl-4391	69	16	raising	raise	VERB
hassl-4391	69	17	investor	investor	NOUN
hassl-4391	69	18	concerns	concern	NOUN
hassl-4391	69	19	.	.	PUNCT
hassl-4391	70	1	developing	develop	VERB
hassl-4391	70	2	countries	country	NOUN
hassl-4391	70	3	frequently	frequently	ADV
hassl-4391	70	4	play	play	VERB
hassl-4391	70	5	essential	essential	ADJ
hassl-4391	70	6	roles	role	NOUN
hassl-4391	70	7	in	in	ADP
hassl-4391	70	8	global	global	ADJ
hassl-4391	70	9	supply	supply	NOUN
hassl-4391	70	10	chains	chain	NOUN
hassl-4391	70	11	.	.	PUNCT
hassl-4391	71	1	covid-19	covid-19	PROPN
hassl-4391	71	2	-	-	PUNCT
hassl-4391	71	3	related	relate	VERB
hassl-4391	71	4	disruptions	disruption	NOUN
hassl-4391	71	5	have	have	AUX
hassl-4391	71	6	had	have	VERB
hassl-4391	71	7	widespread	widespread	ADJ
hassl-4391	71	8	effects	effect	NOUN
hassl-4391	71	9	.	.	PUNCT
hassl-4391	72	1	companies	company	NOUN
hassl-4391	72	2	that	that	PRON
hassl-4391	72	3	voluntarily	voluntarily	ADV
hassl-4391	72	4	disclose	disclose	VERB
hassl-4391	72	5	their	their	PRON
hassl-4391	72	6	strategies	strategy	NOUN
hassl-4391	72	7	for	for	ADP
hassl-4391	72	8	addressing	address	VERB
hassl-4391	72	9	supply	supply	NOUN
hassl-4391	72	10	chain	chain	NOUN
hassl-4391	72	11	challenges	challenge	NOUN
hassl-4391	72	12	may	may	AUX
hassl-4391	72	13	enhance	enhance	VERB
hassl-4391	72	14	their	their	PRON
hassl-4391	72	15	reputation	reputation	NOUN
hassl-4391	72	16	with	with	ADP
hassl-4391	72	17	global	global	ADJ
hassl-4391	72	18	partners	partner	NOUN
hassl-4391	72	19	,	,	PUNCT
hassl-4391	72	20	strengthening	strengthen	VERB
hassl-4391	72	21	their	their	PRON
hassl-4391	72	22	stability	stability	NOUN
hassl-4391	72	23	and	and	CCONJ
hassl-4391	72	24	long	long	ADJ
hassl-4391	72	25	-	-	PUNCT
hassl-4391	72	26	term	term	NOUN
hassl-4391	72	27	viability	viability	NOUN
hassl-4391	72	28	.	.	PUNCT
hassl-4391	73	1	this	this	DET
hassl-4391	73	2	transparency	transparency	NOUN
hassl-4391	73	3	can	can	AUX
hassl-4391	73	4	make	make	VERB
hassl-4391	73	5	them	they	PRON
hassl-4391	73	6	more	more	ADV
hassl-4391	73	7	appealing	appealing	ADJ
hassl-4391	73	8	to	to	ADP
hassl-4391	73	9	international	international	ADJ
hassl-4391	73	10	investors	investor	NOUN
hassl-4391	73	11	and	and	CCONJ
hassl-4391	73	12	stakeholders	stakeholder	NOUN
hassl-4391	73	13	who	who	PRON
hassl-4391	73	14	highly	highly	ADV
hassl-4391	73	15	value	value	NOUN
hassl-4391	73	16	reliable	reliable	ADJ
hassl-4391	73	17	,	,	PUNCT
hassl-4391	73	18	candid	candid	ADJ
hassl-4391	73	19	communication	communication	NOUN
hassl-4391	73	20	in	in	ADP
hassl-4391	73	21	times	time	NOUN
hassl-4391	73	22	of	of	ADP
hassl-4391	73	23	uncertainty	uncertainty	NOUN
hassl-4391	73	24	.	.	PUNCT
hassl-4391	74	1	financial	financial	ADJ
hassl-4391	74	2	reporting	reporting	NOUN
hassl-4391	74	3	is	be	AUX
hassl-4391	74	4	not	not	PART
hassl-4391	74	5	only	only	ADV
hassl-4391	74	6	about	about	ADP
hassl-4391	74	7	presenting	present	VERB
hassl-4391	74	8	historical	historical	ADJ
hassl-4391	74	9	financial	financial	ADJ
hassl-4391	74	10	statements	statement	NOUN
hassl-4391	74	11	and	and	CCONJ
hassl-4391	74	12	related	related	ADJ
hassl-4391	74	13	notes	note	NOUN
hassl-4391	74	14	but	but	CCONJ
hassl-4391	74	15	also	also	ADV
hassl-4391	74	16	providing	provide	VERB
hassl-4391	74	17	insights	insight	NOUN
hassl-4391	74	18	into	into	ADP
hassl-4391	74	19	the	the	DET
hassl-4391	74	20	company	company	NOUN
hassl-4391	74	21	's	's	PART
hassl-4391	74	22	performance	performance	NOUN
hassl-4391	74	23	and	and	CCONJ
hassl-4391	74	24	prospects	prospect	NOUN
hassl-4391	74	25	through	through	ADP
hassl-4391	74	26	narrative	narrative	ADJ
hassl-4391	74	27	sections	section	NOUN
hassl-4391	74	28	(	(	PUNCT
hassl-4391	74	29	beattie	beattie	NOUN
hassl-4391	74	30	,	,	PUNCT
hassl-4391	74	31	2000	2000	NUM
hassl-4391	74	32	)	)	PUNCT
hassl-4391	74	33	.	.	PUNCT
hassl-4391	75	1	narrative	narrative	NOUN
hassl-4391	75	2	disclosures	disclosure	NOUN
hassl-4391	75	3	include	include	VERB
hassl-4391	75	4	both	both	DET
hassl-4391	75	5	mandatory	mandatory	ADJ
hassl-4391	75	6	sections	section	NOUN
hassl-4391	75	7	,	,	PUNCT
hassl-4391	75	8	such	such	ADJ
hassl-4391	75	9	as	as	ADP
hassl-4391	75	10	directors	director	NOUN
hassl-4391	75	11	’	'	PUNCT
hassl-4391	75	12	reports	report	NOUN
hassl-4391	75	13	and	and	CCONJ
hassl-4391	75	14	corporate	corporate	ADJ
hassl-4391	75	15	governance	governance	NOUN
hassl-4391	75	16	statements	statement	NOUN
hassl-4391	75	17	,	,	PUNCT
hassl-4391	75	18	and	and	CCONJ
hassl-4391	75	19	voluntary	voluntary	ADJ
hassl-4391	75	20	information	information	NOUN
hassl-4391	75	21	,	,	PUNCT
hassl-4391	75	22	such	such	ADJ
hassl-4391	75	23	as	as	ADP
hassl-4391	75	24	management	management	NOUN
hassl-4391	75	25	analysis	analysis	NOUN
hassl-4391	75	26	,	,	PUNCT
hassl-4391	75	27	operating	operating	NOUN
hassl-4391	75	28	and	and	CCONJ
hassl-4391	75	29	financial	financial	ADJ
hassl-4391	75	30	review	review	NOUN
hassl-4391	75	31	(	(	PUNCT
hassl-4391	75	32	ofr	ofr	PROPN
hassl-4391	75	33	)	)	PUNCT
hassl-4391	75	34	,	,	PUNCT
hassl-4391	75	35	business	business	NOUN
hassl-4391	75	36	review	review	NOUN
hassl-4391	75	37	,	,	PUNCT
hassl-4391	75	38	operational	operational	ADJ
hassl-4391	75	39	review	review	NOUN
hassl-4391	75	40	,	,	PUNCT
hassl-4391	75	41	objectives	objective	NOUN
hassl-4391	75	42	and	and	CCONJ
hassl-4391	75	43	strategy	strategy	NOUN
hassl-4391	75	44	,	,	PUNCT
hassl-4391	75	45	and	and	CCONJ
hassl-4391	75	46	descriptions	description	NOUN
hassl-4391	75	47	of	of	ADP
hassl-4391	75	48	the	the	DET
hassl-4391	75	49	business	business	NOUN
hassl-4391	75	50	(	(	PUNCT
hassl-4391	75	51	beattie	beattie	PROPN
hassl-4391	75	52	,	,	PUNCT
hassl-4391	75	53	mcinnes	mcinne	NOUN
hassl-4391	75	54	,	,	PUNCT
hassl-4391	75	55	&	&	CCONJ
hassl-4391	75	56	fearnley	fearnley	PROPN
hassl-4391	75	57	,	,	PUNCT
hassl-4391	75	58	2004	2004	NUM
hassl-4391	75	59	)	)	PUNCT
hassl-4391	75	60	.	.	PUNCT
hassl-4391	76	1	corporate	corporate	ADJ
hassl-4391	76	2	voluntary	voluntary	ADJ
hassl-4391	76	3	disclosure	disclosure	NOUN
hassl-4391	76	4	has	have	AUX
hassl-4391	76	5	garnered	garner	VERB
hassl-4391	76	6	significant	significant	ADJ
hassl-4391	76	7	attention	attention	NOUN
hassl-4391	76	8	during	during	ADP
hassl-4391	76	9	the	the	DET
hassl-4391	76	10	covid-19	covid-19	PROPN
hassl-4391	76	11	pandemic	pandemic	NOUN
hassl-4391	76	12	(	(	PUNCT
hassl-4391	76	13	albitar	albitar	PROPN
hassl-4391	76	14	et	et	PROPN
hassl-4391	76	15	al	al	PROPN
hassl-4391	76	16	.	.	PROPN
hassl-4391	76	17	,	,	PUNCT
hassl-4391	76	18	2021	2021	NUM
hassl-4391	76	19	;	;	PUNCT
hassl-4391	76	20	elmarzouky	elmarzouky	NOUN
hassl-4391	76	21	et	et	PROPN
hassl-4391	76	22	al	al	PROPN
hassl-4391	76	23	.	.	PROPN
hassl-4391	76	24	,	,	PUNCT
hassl-4391	76	25	2021	2021	NUM
hassl-4391	76	26	)	)	PUNCT
hassl-4391	76	27	.	.	PUNCT
hassl-4391	77	1	we	we	PRON
hassl-4391	77	2	propose	propose	VERB
hassl-4391	77	3	that	that	SCONJ
hassl-4391	77	4	narrative	narrative	ADJ
hassl-4391	77	5	sections	section	NOUN
hassl-4391	77	6	of	of	ADP
hassl-4391	77	7	annual	annual	ADJ
hassl-4391	77	8	reports	report	NOUN
hassl-4391	77	9	,	,	PUNCT
hassl-4391	77	10	such	such	ADJ
hassl-4391	77	11	as	as	ADP
hassl-4391	77	12	chairmen	chairman	NOUN
hassl-4391	77	13	’s	’s	PART
hassl-4391	77	14	statements	statement	NOUN
hassl-4391	77	15	and	and	CCONJ
hassl-4391	77	16	planned	plan	VERB
hassl-4391	77	17	response	response	NOUN
hassl-4391	77	18	strategies	strategy	NOUN
hassl-4391	77	19	may	may	AUX
hassl-4391	77	20	serve	serve	VERB
hassl-4391	77	21	as	as	ADP
hassl-4391	77	22	an	an	DET
hassl-4391	77	23	effective	effective	ADJ
hassl-4391	77	24	communication	communication	NOUN
hassl-4391	77	25	channel	channel	NOUN
hassl-4391	77	26	for	for	SCONJ
hassl-4391	77	27	companies	company	NOUN
hassl-4391	77	28	to	to	PART
hassl-4391	77	29	convey	convey	VERB
hassl-4391	77	30	the	the	DET
hassl-4391	77	31	impact	impact	NOUN
hassl-4391	77	32	of	of	ADP
hassl-4391	77	33	the	the	DET
hassl-4391	77	34	covid-19	covid-19	PROPN
hassl-4391	77	35	pandemic	pandemic	NOUN
hassl-4391	77	36	on	on	ADP
hassl-4391	77	37	their	their	PRON
hassl-4391	77	38	current	current	ADJ
hassl-4391	77	39	and	and	CCONJ
hassl-4391	77	40	future	future	ADJ
hassl-4391	77	41	performance	performance	NOUN
hassl-4391	77	42	given	give	VERB
hassl-4391	77	43	the	the	DET
hassl-4391	77	44	high	high	ADJ
hassl-4391	77	45	demand	demand	NOUN
hassl-4391	77	46	for	for	ADP
hassl-4391	77	47	voluntary	voluntary	ADJ
hassl-4391	77	48	disclosure	disclosure	NOUN
hassl-4391	77	49	among	among	ADP
hassl-4391	77	50	users	user	NOUN
hassl-4391	77	51	.	.	PUNCT
hassl-4391	78	1	voluntary	voluntary	ADJ
hassl-4391	78	2	disclosure	disclosure	NOUN
hassl-4391	78	3	has	have	AUX
hassl-4391	78	4	attracted	attract	VERB
hassl-4391	78	5	considerable	considerable	ADJ
hassl-4391	78	6	attention	attention	NOUN
hassl-4391	78	7	during	during	ADP
hassl-4391	78	8	the	the	DET
hassl-4391	78	9	covid-19	covid-19	PROPN
hassl-4391	78	10	pandemic	pandemic	NOUN
hassl-4391	78	11	(	(	PUNCT
hassl-4391	78	12	elmarzouky	elmarzouky	NOUN
hassl-4391	78	13	et	et	PROPN
hassl-4391	78	14	al	al	PROPN
hassl-4391	78	15	.	.	PROPN
hassl-4391	78	16	,	,	PUNCT
hassl-4391	78	17	2021	2021	NUM
hassl-4391	78	18	)	)	PUNCT
hassl-4391	78	19	.	.	PUNCT
hassl-4391	79	1	for	for	ADP
hassl-4391	79	2	instance	instance	NOUN
hassl-4391	79	3	,	,	PUNCT
hassl-4391	79	4	a	a	DET
hassl-4391	79	5	report	report	NOUN
hassl-4391	79	6	issued	issue	VERB
hassl-4391	79	7	by	by	ADP
hassl-4391	79	8	the	the	DET
hassl-4391	79	9	financial	financial	ADJ
hassl-4391	79	10	reporting	reporting	NOUN
hassl-4391	79	11	council	council	PROPN
hassl-4391	79	12	highlights	highlight	VERB
hassl-4391	79	13	the	the	DET
hassl-4391	79	14	significance	significance	NOUN
hassl-4391	79	15	of	of	ADP
hassl-4391	79	16	the	the	DET
hassl-4391	79	17	disclosure	disclosure	NOUN
hassl-4391	79	18	of	of	ADP
hassl-4391	79	19	covid-19	covid-19	PROPN
hassl-4391	79	20	information	information	NOUN
hassl-4391	79	21	in	in	ADP
hassl-4391	79	22	the	the	DET
hassl-4391	79	23	narratives	narrative	NOUN
hassl-4391	79	24	during	during	ADP
hassl-4391	79	25	the	the	DET
hassl-4391	79	26	crisis	crisis	NOUN
hassl-4391	79	27	.	.	PUNCT
hassl-4391	80	1	elmarzouky	elmarzouky	ADV
hassl-4391	80	2	et	et	PROPN
hassl-4391	80	3	al	al	PROPN
hassl-4391	80	4	.	.	PROPN
hassl-4391	81	1	(	(	PUNCT
hassl-4391	81	2	2021	2021	NUM
hassl-4391	81	3	)	)	PUNCT
hassl-4391	81	4	explored	explore	VERB
hassl-4391	81	5	the	the	DET
hassl-4391	81	6	relationship	relationship	NOUN
hassl-4391	81	7	between	between	ADP
hassl-4391	81	8	performance	performance	NOUN
hassl-4391	81	9	and	and	CCONJ
hassl-4391	81	10	disclosure	disclosure	NOUN
hassl-4391	81	11	of	of	ADP
hassl-4391	81	12	covid-19	covid-19	PROPN
hassl-4391	81	13	information	information	NOUN
hassl-4391	81	14	within	within	ADP
hassl-4391	81	15	the	the	DET
hassl-4391	81	16	annual	annual	ADJ
hassl-4391	81	17	reports	report	NOUN
hassl-4391	81	18	'	'	PART
hassl-4391	81	19	narrative	narrative	NOUN
hassl-4391	81	20	.	.	PUNCT
hassl-4391	82	1	tibiletti	tibiletti	NOUN
hassl-4391	82	2	,	,	PUNCT
hassl-4391	82	3	marchini	marchini	PROPN
hassl-4391	82	4	,	,	PUNCT
hassl-4391	82	5	gamba	gamba	NOUN
hassl-4391	82	6	,	,	PUNCT
hassl-4391	82	7	and	and	CCONJ
hassl-4391	82	8	todaro	todaro	NOUN
hassl-4391	82	9	(	(	PUNCT
hassl-4391	82	10	2021	2021	NUM
hassl-4391	82	11	)	)	PUNCT
hassl-4391	82	12	highlighted	highlight	VERB
hassl-4391	82	13	that	that	SCONJ
hassl-4391	82	14	negative	negative	ADJ
hassl-4391	82	15	judgments	judgment	NOUN
hassl-4391	82	16	often	often	ADV
hassl-4391	82	17	arise	arise	VERB
hassl-4391	82	18	concerning	concern	VERB
hassl-4391	82	19	future	future	ADJ
hassl-4391	82	20	performance	performance	NOUN
hassl-4391	82	21	.	.	PUNCT
hassl-4391	83	1	however	however	ADV
hassl-4391	83	2	,	,	PUNCT
hassl-4391	83	3	no	no	DET
hassl-4391	83	4	critical	critical	ADJ
hassl-4391	83	5	going	go	VERB
hassl-4391	83	6	concern	concern	NOUN
hassl-4391	83	7	issues	issue	NOUN
hassl-4391	83	8	were	be	AUX
hassl-4391	83	9	identified	identify	VERB
hassl-4391	83	10	among	among	ADP
hassl-4391	83	11	italian	italian	ADJ
hassl-4391	83	12	companies	company	NOUN
hassl-4391	83	13	.	.	PUNCT
hassl-4391	84	1	most	most	ADJ
hassl-4391	84	2	previous	previous	ADJ
hassl-4391	84	3	studies	study	NOUN
hassl-4391	84	4	have	have	AUX
hassl-4391	84	5	focused	focus	VERB
hassl-4391	84	6	on	on	ADP
hassl-4391	84	7	the	the	DET
hassl-4391	84	8	disclosure	disclosure	NOUN
hassl-4391	84	9	of	of	ADP
hassl-4391	84	10	covid-19	covid-19	PROPN
hassl-4391	84	11	-	-	PUNCT
hassl-4391	84	12	related	relate	VERB
hassl-4391	84	13	information	information	NOUN
hassl-4391	84	14	during	during	ADP
hassl-4391	84	15	the	the	DET
hassl-4391	84	16	pandemic	pandemic	NOUN
hassl-4391	84	17	.	.	PUNCT
hassl-4391	85	1	however	however	ADV
hassl-4391	85	2	,	,	PUNCT
hassl-4391	85	3	the	the	DET
hassl-4391	85	4	current	current	ADJ
hassl-4391	85	5	study	study	NOUN
hassl-4391	85	6	examines	examine	VERB
hassl-4391	85	7	the	the	DET
hassl-4391	85	8	extent	extent	NOUN
hassl-4391	85	9	of	of	ADP
hassl-4391	85	10	covid-19	covid-19	PROPN
hassl-4391	85	11	information	information	NOUN
hassl-4391	85	12	disclosed	disclose	VERB
hassl-4391	85	13	in	in	ADP
hassl-4391	85	14	the	the	DET
hassl-4391	85	15	post	post	ADJ
hassl-4391	85	16	-	-	ADJ
hassl-4391	85	17	pandemic	pandemic	ADJ
hassl-4391	85	18	period	period	NOUN
hassl-4391	85	19	,	,	PUNCT
hassl-4391	85	20	analyzing	analyze	VERB
hassl-4391	85	21	how	how	SCONJ
hassl-4391	85	22	various	various	ADJ
hassl-4391	85	23	firm	firm	ADJ
hassl-4391	85	24	characteristics	characteristic	NOUN
hassl-4391	85	25	may	may	AUX
hassl-4391	85	26	affect	affect	VERB
hassl-4391	85	27	the	the	DET
hassl-4391	85	28	level	level	NOUN
hassl-4391	85	29	of	of	ADP
hassl-4391	85	30	voluntary	voluntary	ADJ
hassl-4391	85	31	disclosure	disclosure	NOUN
hassl-4391	85	32	.	.	PUNCT
hassl-4391	86	1	thus	thus	ADV
hassl-4391	86	2	,	,	PUNCT
hassl-4391	86	3	this	this	DET
hassl-4391	86	4	section	section	NOUN
hassl-4391	86	5	sets	set	VERB
hassl-4391	86	6	up	up	ADP
hassl-4391	86	7	the	the	DET
hassl-4391	86	8	research	research	NOUN
hassl-4391	86	9	hypotheses	hypothesis	NOUN
hassl-4391	86	10	and	and	CCONJ
hassl-4391	86	11	provides	provide	VERB
hassl-4391	86	12	rationale	rationale	NOUN
hassl-4391	86	13	for	for	ADP
hassl-4391	86	14	each	each	DET
hassl-4391	86	15	hypothesis	hypothesis	NOUN
hassl-4391	86	16	.	.	PUNCT
hassl-4391	87	1	humanities	humanity	NOUN
hassl-4391	87	2	and	and	CCONJ
hassl-4391	87	3	social	social	ADJ
hassl-4391	87	4	sciences	science	NOUN
hassl-4391	87	5	letters	letter	NOUN
hassl-4391	87	6	,	,	PUNCT
hassl-4391	87	7	2025	2025	NUM
hassl-4391	87	8	,	,	PUNCT
hassl-4391	87	9	13(3	13(3	NUM
hassl-4391	87	10	):	):	PUNCT
hassl-4391	87	11	1145	1145	NUM
hassl-4391	87	12	-	-	SYM
hassl-4391	87	13	1159	1159	NUM
hassl-4391	87	14	1148	1148	NUM
hassl-4391	87	15	©	©	PROPN
hassl-4391	87	16	2025	2025	NUM
hassl-4391	87	17	conscientia	conscientia	PROPN
hassl-4391	87	18	beam	beam	PROPN
hassl-4391	87	19	.	.	PUNCT
hassl-4391	88	1	all	all	DET
hassl-4391	88	2	rights	right	NOUN
hassl-4391	88	3	reserved	reserve	VERB
hassl-4391	88	4	.	.	PUNCT
hassl-4391	89	1	2.1	2.1	NUM
hassl-4391	89	2	.	.	PUNCT
hassl-4391	90	1	leverage	leverage	NOUN
hassl-4391	90	2	companies	company	NOUN
hassl-4391	90	3	with	with	ADP
hassl-4391	90	4	a	a	DET
hassl-4391	90	5	high	high	ADJ
hassl-4391	90	6	debt	debt	NOUN
hassl-4391	90	7	burden	burden	NOUN
hassl-4391	90	8	in	in	ADP
hassl-4391	90	9	their	their	PRON
hassl-4391	90	10	capital	capital	NOUN
hassl-4391	90	11	structure	structure	NOUN
hassl-4391	90	12	are	be	AUX
hassl-4391	90	13	more	more	ADV
hassl-4391	90	14	inclined	inclined	ADJ
hassl-4391	90	15	to	to	PART
hassl-4391	90	16	disclose	disclose	VERB
hassl-4391	90	17	more	more	ADJ
hassl-4391	90	18	to	to	PART
hassl-4391	90	19	mitigate	mitigate	VERB
hassl-4391	90	20	agency	agency	NOUN
hassl-4391	90	21	costs	cost	NOUN
hassl-4391	90	22	(	(	PUNCT
hassl-4391	90	23	jensen	jensen	PROPN
hassl-4391	90	24	&	&	CCONJ
hassl-4391	90	25	meckling	meckling	PROPN
hassl-4391	90	26	,	,	PUNCT
hassl-4391	90	27	1976	1976	NUM
hassl-4391	90	28	)	)	PUNCT
hassl-4391	90	29	.	.	PUNCT
hassl-4391	91	1	disclosures	disclosure	NOUN
hassl-4391	91	2	of	of	ADP
hassl-4391	91	3	additional	additional	ADJ
hassl-4391	91	4	information	information	NOUN
hassl-4391	91	5	ensure	ensure	VERB
hassl-4391	91	6	companies	company	NOUN
hassl-4391	91	7	'	'	PART
hassl-4391	91	8	abilities	ability	NOUN
hassl-4391	91	9	to	to	PART
hassl-4391	91	10	meet	meet	VERB
hassl-4391	91	11	their	their	PRON
hassl-4391	91	12	obligations	obligation	NOUN
hassl-4391	91	13	on	on	ADP
hassl-4391	91	14	time	time	NOUN
hassl-4391	91	15	.	.	PUNCT
hassl-4391	92	1	foster	foster	ADJ
hassl-4391	92	2	(	(	PUNCT
hassl-4391	92	3	1986	1986	NUM
hassl-4391	92	4	)	)	PUNCT
hassl-4391	92	5	argued	argue	VERB
hassl-4391	92	6	that	that	SCONJ
hassl-4391	92	7	companies	company	NOUN
hassl-4391	92	8	with	with	ADP
hassl-4391	92	9	high	high	ADJ
hassl-4391	92	10	debt	debt	NOUN
hassl-4391	92	11	in	in	ADP
hassl-4391	92	12	their	their	PRON
hassl-4391	92	13	capital	capital	NOUN
hassl-4391	92	14	structure	structure	NOUN
hassl-4391	92	15	are	be	AUX
hassl-4391	92	16	more	more	ADV
hassl-4391	92	17	likely	likely	ADJ
hassl-4391	92	18	to	to	PART
hassl-4391	92	19	disclose	disclose	VERB
hassl-4391	92	20	more	more	ADJ
hassl-4391	92	21	to	to	PART
hassl-4391	92	22	show	show	VERB
hassl-4391	92	23	that	that	SCONJ
hassl-4391	92	24	they	they	PRON
hassl-4391	92	25	have	have	AUX
hassl-4391	92	26	not	not	PART
hassl-4391	92	27	violated	violate	VERB
hassl-4391	92	28	their	their	PRON
hassl-4391	92	29	covenant	covenant	NOUN
hassl-4391	92	30	.	.	PUNCT
hassl-4391	93	1	shareholders	shareholder	NOUN
hassl-4391	93	2	view	view	VERB
hassl-4391	93	3	high	high	ADJ
hassl-4391	93	4	-	-	PUNCT
hassl-4391	93	5	debt	debt	NOUN
hassl-4391	93	6	companies	company	NOUN
hassl-4391	93	7	as	as	ADP
hassl-4391	93	8	riskier	risky	ADJ
hassl-4391	93	9	leading	lead	VERB
hassl-4391	93	10	to	to	ADP
hassl-4391	93	11	greater	great	ADJ
hassl-4391	93	12	potential	potential	ADJ
hassl-4391	93	13	wealth	wealth	NOUN
hassl-4391	93	14	transfers	transfer	NOUN
hassl-4391	93	15	from	from	ADP
hassl-4391	93	16	fixed	fix	VERB
hassl-4391	93	17	claimants	claimant	NOUN
hassl-4391	93	18	to	to	ADP
hassl-4391	93	19	residual	residual	ADJ
hassl-4391	93	20	claimants	claimant	NOUN
hassl-4391	93	21	(	(	PUNCT
hassl-4391	93	22	myers	myer	NOUN
hassl-4391	93	23	,	,	PUNCT
hassl-4391	93	24	1977	1977	NUM
hassl-4391	93	25	)	)	PUNCT
hassl-4391	93	26	.	.	PUNCT
hassl-4391	94	1	therefore	therefore	ADV
hassl-4391	94	2	,	,	PUNCT
hassl-4391	94	3	voluntary	voluntary	ADJ
hassl-4391	94	4	disclosure	disclosure	NOUN
hassl-4391	94	5	may	may	AUX
hassl-4391	94	6	minimize	minimize	VERB
hassl-4391	94	7	information	information	NOUN
hassl-4391	94	8	asymmetry	asymmetry	NOUN
hassl-4391	94	9	,	,	PUNCT
hassl-4391	94	10	lowering	lower	VERB
hassl-4391	94	11	the	the	DET
hassl-4391	94	12	borrower	borrower	NOUN
hassl-4391	94	13	's	's	PART
hassl-4391	94	14	default	default	NOUN
hassl-4391	94	15	risk	risk	NOUN
hassl-4391	94	16	(	(	PUNCT
hassl-4391	94	17	baiman	baiman	NOUN
hassl-4391	94	18	&	&	CCONJ
hassl-4391	94	19	verrecchia	verrecchia	PROPN
hassl-4391	94	20	,	,	PUNCT
hassl-4391	94	21	1996	1996	NUM
hassl-4391	94	22	)	)	PUNCT
hassl-4391	94	23	.	.	PUNCT
hassl-4391	95	1	ahmed	ahmed	PROPN
hassl-4391	95	2	and	and	CCONJ
hassl-4391	95	3	nicholls	nicholls	PROPN
hassl-4391	95	4	(	(	PUNCT
hassl-4391	95	5	1994	1994	NUM
hassl-4391	95	6	)	)	PUNCT
hassl-4391	95	7	concluded	conclude	VERB
hassl-4391	95	8	that	that	SCONJ
hassl-4391	95	9	when	when	SCONJ
hassl-4391	95	10	firms	firm	NOUN
hassl-4391	95	11	are	be	AUX
hassl-4391	95	12	financed	finance	VERB
hassl-4391	95	13	by	by	ADP
hassl-4391	95	14	financial	financial	ADJ
hassl-4391	95	15	institutions	institution	NOUN
hassl-4391	95	16	,	,	PUNCT
hassl-4391	95	17	they	they	PRON
hassl-4391	95	18	are	be	AUX
hassl-4391	95	19	more	more	ADV
hassl-4391	95	20	likely	likely	ADJ
hassl-4391	95	21	to	to	PART
hassl-4391	95	22	provide	provide	VERB
hassl-4391	95	23	additional	additional	ADJ
hassl-4391	95	24	information	information	NOUN
hassl-4391	95	25	compared	compare	VERB
hassl-4391	95	26	to	to	ADP
hassl-4391	95	27	companies	company	NOUN
hassl-4391	95	28	with	with	ADP
hassl-4391	95	29	a	a	DET
hassl-4391	95	30	small	small	ADJ
hassl-4391	95	31	amount	amount	NOUN
hassl-4391	95	32	of	of	ADP
hassl-4391	95	33	debt	debt	NOUN
hassl-4391	95	34	in	in	ADP
hassl-4391	95	35	their	their	PRON
hassl-4391	95	36	capital	capital	NOUN
hassl-4391	95	37	structure	structure	NOUN
hassl-4391	95	38	.	.	PUNCT
hassl-4391	96	1	high	high	ADJ
hassl-4391	96	2	-	-	PUNCT
hassl-4391	96	3	leverage	leverage	NOUN
hassl-4391	96	4	firms	firm	NOUN
hassl-4391	96	5	are	be	AUX
hassl-4391	96	6	often	often	ADV
hassl-4391	96	7	under	under	ADP
hassl-4391	96	8	pressure	pressure	NOUN
hassl-4391	96	9	to	to	PART
hassl-4391	96	10	provide	provide	VERB
hassl-4391	96	11	more	more	ADV
hassl-4391	96	12	detailed	detailed	ADJ
hassl-4391	96	13	disclosures	disclosure	NOUN
hassl-4391	96	14	to	to	PART
hassl-4391	96	15	reassure	reassure	VERB
hassl-4391	96	16	creditors	creditor	NOUN
hassl-4391	96	17	and	and	CCONJ
hassl-4391	96	18	investors	investor	NOUN
hassl-4391	96	19	of	of	ADP
hassl-4391	96	20	their	their	PRON
hassl-4391	96	21	stability	stability	NOUN
hassl-4391	96	22	,	,	PUNCT
hassl-4391	96	23	especially	especially	ADV
hassl-4391	96	24	during	during	ADP
hassl-4391	96	25	times	time	NOUN
hassl-4391	96	26	of	of	ADP
hassl-4391	96	27	crisis	crisis	NOUN
hassl-4391	96	28	.	.	PUNCT
hassl-4391	97	1	the	the	DET
hassl-4391	97	2	covid-19	covid-19	PROPN
hassl-4391	97	3	pandemic	pandemic	NOUN
hassl-4391	97	4	has	have	AUX
hassl-4391	97	5	emphasized	emphasize	VERB
hassl-4391	97	6	the	the	DET
hassl-4391	97	7	importance	importance	NOUN
hassl-4391	97	8	of	of	ADP
hassl-4391	97	9	transparent	transparent	ADJ
hassl-4391	97	10	corporate	corporate	ADJ
hassl-4391	97	11	disclosure	disclosure	NOUN
hassl-4391	97	12	,	,	PUNCT
hassl-4391	97	13	particularly	particularly	ADV
hassl-4391	97	14	as	as	SCONJ
hassl-4391	97	15	firms	firm	NOUN
hassl-4391	97	16	navigate	navigate	VERB
hassl-4391	97	17	the	the	DET
hassl-4391	97	18	financial	financial	ADJ
hassl-4391	97	19	and	and	CCONJ
hassl-4391	97	20	operational	operational	ADJ
hassl-4391	97	21	risks	risk	NOUN
hassl-4391	97	22	introduced	introduce	VERB
hassl-4391	97	23	by	by	ADP
hassl-4391	97	24	the	the	DET
hassl-4391	97	25	crisis	crisis	NOUN
hassl-4391	97	26	.	.	PUNCT
hassl-4391	98	1	one	one	NUM
hassl-4391	98	2	key	key	ADJ
hassl-4391	98	3	factor	factor	NOUN
hassl-4391	98	4	influencing	influence	VERB
hassl-4391	98	5	covid-19	covid-19	PROPN
hassl-4391	98	6	disclosure	disclosure	NOUN
hassl-4391	98	7	is	be	AUX
hassl-4391	98	8	financial	financial	ADJ
hassl-4391	98	9	leverage	leverage	NOUN
hassl-4391	98	10	,	,	PUNCT
hassl-4391	98	11	which	which	PRON
hassl-4391	98	12	reflects	reflect	VERB
hassl-4391	98	13	a	a	DET
hassl-4391	98	14	firm	firm	NOUN
hassl-4391	98	15	’s	’s	PART
hassl-4391	98	16	use	use	NOUN
hassl-4391	98	17	of	of	ADP
hassl-4391	98	18	debt	debt	NOUN
hassl-4391	98	19	in	in	ADP
hassl-4391	98	20	its	its	PRON
hassl-4391	98	21	capital	capital	NOUN
hassl-4391	98	22	structure	structure	NOUN
hassl-4391	98	23	.	.	PUNCT
hassl-4391	99	1	previous	previous	ADJ
hassl-4391	99	2	research	research	NOUN
hassl-4391	99	3	has	have	AUX
hassl-4391	99	4	extensively	extensively	ADV
hassl-4391	99	5	utilized	utilize	VERB
hassl-4391	99	6	leverage	leverage	NOUN
hassl-4391	99	7	to	to	PART
hassl-4391	99	8	analyze	analyze	VERB
hassl-4391	99	9	the	the	DET
hassl-4391	99	10	factors	factor	NOUN
hassl-4391	99	11	influencing	influence	VERB
hassl-4391	99	12	corporate	corporate	ADJ
hassl-4391	99	13	voluntary	voluntary	ADJ
hassl-4391	99	14	disclosure	disclosure	NOUN
hassl-4391	99	15	.	.	PUNCT
hassl-4391	100	1	during	during	ADP
hassl-4391	100	2	the	the	DET
hassl-4391	100	3	covid19	covid19	NOUN
hassl-4391	100	4	pandemic	pandemic	ADJ
hassl-4391	100	5	,	,	PUNCT
hassl-4391	100	6	firms	firm	NOUN
hassl-4391	100	7	with	with	ADP
hassl-4391	100	8	higher	high	ADJ
hassl-4391	100	9	leverage	leverage	NOUN
hassl-4391	100	10	may	may	AUX
hassl-4391	100	11	disclose	disclose	VERB
hassl-4391	100	12	more	more	ADJ
hassl-4391	100	13	information	information	NOUN
hassl-4391	100	14	about	about	ADP
hassl-4391	100	15	the	the	DET
hassl-4391	100	16	covid-19	covid-19	PROPN
hassl-4391	100	17	pandemic	pandemic	NOUN
hassl-4391	100	18	to	to	PART
hassl-4391	100	19	convince	convince	VERB
hassl-4391	100	20	creditors	creditor	NOUN
hassl-4391	100	21	and	and	CCONJ
hassl-4391	100	22	stakeholders	stakeholder	NOUN
hassl-4391	100	23	demanding	demand	VERB
hassl-4391	100	24	transparency	transparency	NOUN
hassl-4391	100	25	regarding	regard	VERB
hassl-4391	100	26	the	the	DET
hassl-4391	100	27	company	company	NOUN
hassl-4391	100	28	’s	’s	PART
hassl-4391	100	29	ability	ability	NOUN
hassl-4391	100	30	to	to	PART
hassl-4391	100	31	meet	meet	VERB
hassl-4391	100	32	their	their	PRON
hassl-4391	100	33	debt	debt	NOUN
hassl-4391	100	34	and	and	CCONJ
hassl-4391	100	35	mitigate	mitigate	VERB
hassl-4391	100	36	risks	risk	NOUN
hassl-4391	100	37	(	(	PUNCT
hassl-4391	100	38	morris	morris	PROPN
hassl-4391	100	39	,	,	PUNCT
hassl-4391	100	40	phalippou	phalippou	PROPN
hassl-4391	100	41	,	,	PUNCT
hassl-4391	100	42	&	&	CCONJ
hassl-4391	100	43	wu	wu	PROPN
hassl-4391	100	44	,	,	PUNCT
hassl-4391	100	45	2022	2022	NUM
hassl-4391	100	46	)	)	PUNCT
hassl-4391	100	47	.	.	PUNCT
hassl-4391	101	1	the	the	DET
hassl-4391	101	2	positive	positive	ADJ
hassl-4391	101	3	relationship	relationship	NOUN
hassl-4391	101	4	is	be	AUX
hassl-4391	101	5	supported	support	VERB
hassl-4391	101	6	by	by	ADP
hassl-4391	101	7	agency	agency	NOUN
hassl-4391	101	8	and	and	CCONJ
hassl-4391	101	9	signaling	signal	VERB
hassl-4391	101	10	theories	theory	NOUN
hassl-4391	101	11	,	,	PUNCT
hassl-4391	101	12	which	which	PRON
hassl-4391	101	13	suggest	suggest	VERB
hassl-4391	101	14	that	that	SCONJ
hassl-4391	101	15	high	high	ADJ
hassl-4391	101	16	-	-	PUNCT
hassl-4391	101	17	levered	lever	VERB
hassl-4391	101	18	firms	firm	NOUN
hassl-4391	101	19	face	face	VERB
hassl-4391	101	20	greater	great	ADJ
hassl-4391	101	21	scrutiny	scrutiny	NOUN
hassl-4391	101	22	and	and	CCONJ
hassl-4391	101	23	thus	thus	ADV
hassl-4391	101	24	disclose	disclose	VERB
hassl-4391	101	25	additional	additional	ADJ
hassl-4391	101	26	information	information	NOUN
hassl-4391	101	27	to	to	PART
hassl-4391	101	28	manage	manage	VERB
hassl-4391	101	29	stakeholder	stakeholder	NOUN
hassl-4391	101	30	expectations	expectation	NOUN
hassl-4391	101	31	.	.	PUNCT
hassl-4391	102	1	in	in	ADP
hassl-4391	102	2	contrast	contrast	NOUN
hassl-4391	102	3	,	,	PUNCT
hassl-4391	102	4	low	low	ADJ
hassl-4391	102	5	-	-	PUNCT
hassl-4391	102	6	levered	lever	VERB
hassl-4391	102	7	companies	company	NOUN
hassl-4391	102	8	,	,	PUNCT
hassl-4391	102	9	facing	face	VERB
hassl-4391	102	10	less	less	ADJ
hassl-4391	102	11	pressure	pressure	NOUN
hassl-4391	102	12	from	from	ADP
hassl-4391	102	13	creditors	creditor	NOUN
hassl-4391	102	14	may	may	AUX
hassl-4391	102	15	not	not	PART
hassl-4391	102	16	disclose	disclose	VERB
hassl-4391	102	17	as	as	ADV
hassl-4391	102	18	extensively	extensively	ADV
hassl-4391	102	19	.	.	PUNCT
hassl-4391	103	1	understanding	understand	VERB
hassl-4391	103	2	this	this	DET
hassl-4391	103	3	relationship	relationship	NOUN
hassl-4391	103	4	is	be	AUX
hassl-4391	103	5	essential	essential	ADJ
hassl-4391	103	6	for	for	ADP
hassl-4391	103	7	policymakers	policymaker	NOUN
hassl-4391	103	8	,	,	PUNCT
hassl-4391	103	9	investors	investor	NOUN
hassl-4391	103	10	,	,	PUNCT
hassl-4391	103	11	and	and	CCONJ
hassl-4391	103	12	creditors	creditor	NOUN
hassl-4391	103	13	aiming	aim	VERB
hassl-4391	103	14	to	to	PART
hassl-4391	103	15	evaluate	evaluate	VERB
hassl-4391	103	16	firms	firm	NOUN
hassl-4391	103	17	'	'	PART
hassl-4391	103	18	responses	response	NOUN
hassl-4391	103	19	to	to	ADP
hassl-4391	103	20	the	the	DET
hassl-4391	103	21	covid-19	covid-19	PROPN
hassl-4391	103	22	pandemic	pandemic	NOUN
hassl-4391	103	23	.	.	PUNCT
hassl-4391	104	1	in	in	ADP
hassl-4391	104	2	the	the	DET
hassl-4391	104	3	context	context	NOUN
hassl-4391	104	4	of	of	ADP
hassl-4391	104	5	the	the	DET
hassl-4391	104	6	disclosure	disclosure	NOUN
hassl-4391	104	7	,	,	PUNCT
hassl-4391	104	8	alshabibi	alshabibi	PROPN
hassl-4391	104	9	,	,	PUNCT
hassl-4391	104	10	pria	pria	PROPN
hassl-4391	104	11	,	,	PUNCT
hassl-4391	104	12	and	and	CCONJ
hassl-4391	104	13	hussainey	hussainey	NOUN
hassl-4391	104	14	(	(	PUNCT
hassl-4391	104	15	2021	2021	NUM
hassl-4391	104	16	)	)	PUNCT
hassl-4391	104	17	found	find	VERB
hassl-4391	104	18	no	no	DET
hassl-4391	104	19	relation	relation	NOUN
hassl-4391	104	20	between	between	ADP
hassl-4391	104	21	covid-19	covid-19	PROPN
hassl-4391	104	22	information	information	NOUN
hassl-4391	104	23	and	and	CCONJ
hassl-4391	104	24	leverage	leverage	NOUN
hassl-4391	104	25	.	.	PUNCT
hassl-4391	105	1	based	base	VERB
hassl-4391	105	2	on	on	ADP
hassl-4391	105	3	the	the	DET
hassl-4391	105	4	previous	previous	ADJ
hassl-4391	105	5	discussion	discussion	NOUN
hassl-4391	105	6	,	,	PUNCT
hassl-4391	105	7	it	it	PRON
hassl-4391	105	8	can	can	AUX
hassl-4391	105	9	be	be	AUX
hassl-4391	105	10	hypothesized	hypothesize	VERB
hassl-4391	105	11	that	that	SCONJ
hassl-4391	105	12	h1	h1	NOUN
hassl-4391	105	13	:	:	PUNCT
hassl-4391	105	14	there	there	PRON
hassl-4391	105	15	is	be	VERB
hassl-4391	105	16	a	a	DET
hassl-4391	105	17	positive	positive	ADJ
hassl-4391	105	18	relationship	relationship	NOUN
hassl-4391	105	19	between	between	ADP
hassl-4391	105	20	the	the	DET
hassl-4391	105	21	level	level	NOUN
hassl-4391	105	22	of	of	ADP
hassl-4391	105	23	covid-19	covid-19	PROPN
hassl-4391	105	24	information	information	NOUN
hassl-4391	105	25	and	and	CCONJ
hassl-4391	105	26	leverage	leverage	NOUN
hassl-4391	105	27	.	.	PUNCT
hassl-4391	106	1	2.2	2.2	NUM
hassl-4391	106	2	.	.	PUNCT
hassl-4391	106	3	audit	audit	NOUN
hassl-4391	106	4	firm	firm	NOUN
hassl-4391	106	5	size	size	NOUN
hassl-4391	106	6	the	the	DET
hassl-4391	106	7	covid-19	covid-19	PROPN
hassl-4391	106	8	pandemic	pandemic	NOUN
hassl-4391	106	9	has	have	AUX
hassl-4391	106	10	highlighted	highlight	VERB
hassl-4391	106	11	the	the	DET
hassl-4391	106	12	need	need	NOUN
hassl-4391	106	13	for	for	ADP
hassl-4391	106	14	comprehensive	comprehensive	ADJ
hassl-4391	106	15	and	and	CCONJ
hassl-4391	106	16	reliable	reliable	ADJ
hassl-4391	106	17	corporate	corporate	ADJ
hassl-4391	106	18	disclosure	disclosure	NOUN
hassl-4391	106	19	as	as	SCONJ
hassl-4391	106	20	stakeholders	stakeholder	NOUN
hassl-4391	106	21	increasingly	increasingly	ADV
hassl-4391	106	22	demand	demand	VERB
hassl-4391	106	23	transparency	transparency	NOUN
hassl-4391	106	24	on	on	ADP
hassl-4391	106	25	how	how	SCONJ
hassl-4391	106	26	companies	company	NOUN
hassl-4391	106	27	are	be	AUX
hassl-4391	106	28	managing	manage	VERB
hassl-4391	106	29	pandemic	pandemic	ADJ
hassl-4391	106	30	-	-	PUNCT
hassl-4391	106	31	related	relate	VERB
hassl-4391	106	32	risks	risk	NOUN
hassl-4391	106	33	.	.	PUNCT
hassl-4391	107	1	audit	audit	NOUN
hassl-4391	107	2	firms	firm	NOUN
hassl-4391	107	3	play	play	VERB
hassl-4391	107	4	a	a	DET
hassl-4391	107	5	crucial	crucial	ADJ
hassl-4391	107	6	role	role	NOUN
hassl-4391	107	7	in	in	ADP
hassl-4391	107	8	ensuring	ensure	VERB
hassl-4391	107	9	the	the	DET
hassl-4391	107	10	quality	quality	NOUN
hassl-4391	107	11	and	and	CCONJ
hassl-4391	107	12	comprehensiveness	comprehensiveness	NOUN
hassl-4391	107	13	of	of	ADP
hassl-4391	107	14	these	these	DET
hassl-4391	107	15	disclosures	disclosure	NOUN
hassl-4391	107	16	.	.	PUNCT
hassl-4391	108	1	among	among	ADP
hassl-4391	108	2	the	the	DET
hassl-4391	108	3	factors	factor	NOUN
hassl-4391	108	4	affecting	affect	VERB
hassl-4391	108	5	covid-19	covid-19	PROPN
hassl-4391	108	6	disclosure	disclosure	NOUN
hassl-4391	108	7	,	,	PUNCT
hassl-4391	108	8	audit	audit	NOUN
hassl-4391	108	9	firm	firm	ADJ
hassl-4391	108	10	size	size	NOUN
hassl-4391	108	11	has	have	AUX
hassl-4391	108	12	emerged	emerge	VERB
hassl-4391	108	13	as	as	ADP
hassl-4391	108	14	a	a	DET
hassl-4391	108	15	significant	significant	ADJ
hassl-4391	108	16	determinant	determinant	ADJ
hassl-4391	108	17	,	,	PUNCT
hassl-4391	108	18	influencing	influence	VERB
hassl-4391	108	19	both	both	DET
hassl-4391	108	20	the	the	DET
hassl-4391	108	21	quality	quality	NOUN
hassl-4391	108	22	and	and	CCONJ
hassl-4391	108	23	extent	extent	NOUN
hassl-4391	108	24	of	of	ADP
hassl-4391	108	25	disclosures	disclosure	NOUN
hassl-4391	108	26	.	.	PUNCT
hassl-4391	109	1	this	this	DET
hassl-4391	109	2	literature	literature	NOUN
hassl-4391	109	3	review	review	NOUN
hassl-4391	109	4	examines	examine	VERB
hassl-4391	109	5	the	the	DET
hassl-4391	109	6	relationship	relationship	NOUN
hassl-4391	109	7	between	between	ADP
hassl-4391	109	8	covid-19	covid-19	PROPN
hassl-4391	109	9	disclosure	disclosure	NOUN
hassl-4391	109	10	and	and	CCONJ
hassl-4391	109	11	audit	audit	NOUN
hassl-4391	109	12	firm	firm	ADJ
hassl-4391	109	13	size	size	NOUN
hassl-4391	109	14	,	,	PUNCT
hassl-4391	109	15	exploring	explore	VERB
hassl-4391	109	16	how	how	SCONJ
hassl-4391	109	17	the	the	DET
hassl-4391	109	18	resources	resource	NOUN
hassl-4391	109	19	,	,	PUNCT
hassl-4391	109	20	reputation	reputation	NOUN
hassl-4391	109	21	,	,	PUNCT
hassl-4391	109	22	and	and	CCONJ
hassl-4391	109	23	expertise	expertise	NOUN
hassl-4391	109	24	associated	associate	VERB
hassl-4391	109	25	with	with	ADP
hassl-4391	109	26	larger	large	ADJ
hassl-4391	109	27	audit	audit	NOUN
hassl-4391	109	28	firms	firm	NOUN
hassl-4391	109	29	’	'	PUNCT
hassl-4391	109	30	impact	impact	VERB
hassl-4391	109	31	their	their	PRON
hassl-4391	109	32	clients	client	NOUN
hassl-4391	109	33	'	'	PART
hassl-4391	109	34	disclosure	disclosure	NOUN
hassl-4391	109	35	practices	practice	NOUN
hassl-4391	109	36	.	.	PUNCT
hassl-4391	110	1	deangelo	deangelo	PROPN
hassl-4391	110	2	(	(	PUNCT
hassl-4391	110	3	1981	1981	NUM
hassl-4391	110	4	)	)	PUNCT
hassl-4391	110	5	documented	document	VERB
hassl-4391	110	6	that	that	SCONJ
hassl-4391	110	7	big	big	ADJ
hassl-4391	110	8	audit	audit	NOUN
hassl-4391	110	9	companies	company	NOUN
hassl-4391	110	10	may	may	AUX
hassl-4391	110	11	add	add	VERB
hassl-4391	110	12	more	more	ADJ
hassl-4391	110	13	pressure	pressure	NOUN
hassl-4391	110	14	on	on	ADP
hassl-4391	110	15	management	management	NOUN
hassl-4391	110	16	to	to	PART
hassl-4391	110	17	disclose	disclose	VERB
hassl-4391	110	18	additional	additional	ADJ
hassl-4391	110	19	information	information	NOUN
hassl-4391	110	20	.	.	PUNCT
hassl-4391	111	1	similarly	similarly	ADV
hassl-4391	111	2	,	,	PUNCT
hassl-4391	111	3	krishnan	krishnan	NOUN
hassl-4391	111	4	and	and	CCONJ
hassl-4391	111	5	schauer	schauer	NOUN
hassl-4391	111	6	(	(	PUNCT
hassl-4391	111	7	2000	2000	NUM
hassl-4391	111	8	)	)	PUNCT
hassl-4391	111	9	highlighted	highlight	VERB
hassl-4391	111	10	that	that	SCONJ
hassl-4391	111	11	the	the	DET
hassl-4391	111	12	credibility	credibility	NOUN
hassl-4391	111	13	of	of	ADP
hassl-4391	111	14	financial	financial	ADJ
hassl-4391	111	15	statements	statement	NOUN
hassl-4391	111	16	is	be	AUX
hassl-4391	111	17	linked	link	VERB
hassl-4391	111	18	to	to	ADP
hassl-4391	111	19	the	the	DET
hassl-4391	111	20	quality	quality	NOUN
hassl-4391	111	21	of	of	ADP
hassl-4391	111	22	auditors	auditor	NOUN
hassl-4391	111	23	with	with	ADP
hassl-4391	111	24	larger	large	ADJ
hassl-4391	111	25	audit	audit	NOUN
hassl-4391	111	26	firms	firm	NOUN
hassl-4391	111	27	typically	typically	ADV
hassl-4391	111	28	seen	see	VERB
hassl-4391	111	29	as	as	ADP
hassl-4391	111	30	holding	hold	VERB
hassl-4391	111	31	more	more	ADJ
hassl-4391	111	32	experience	experience	NOUN
hassl-4391	111	33	.	.	PUNCT
hassl-4391	112	1	as	as	ADP
hassl-4391	112	2	a	a	DET
hassl-4391	112	3	result	result	NOUN
hassl-4391	112	4	,	,	PUNCT
hassl-4391	112	5	4	4	NUM
hassl-4391	112	6	big	big	ADJ
hassl-4391	112	7	audit	audit	NOUN
hassl-4391	112	8	companies	company	NOUN
hassl-4391	112	9	are	be	AUX
hassl-4391	112	10	more	more	ADV
hassl-4391	112	11	likely	likely	ADJ
hassl-4391	112	12	to	to	PART
hassl-4391	112	13	work	work	VERB
hassl-4391	112	14	with	with	ADP
hassl-4391	112	15	clients	client	NOUN
hassl-4391	112	16	who	who	PRON
hassl-4391	112	17	provide	provide	VERB
hassl-4391	112	18	more	more	ADJ
hassl-4391	112	19	information	information	NOUN
hassl-4391	112	20	.	.	PUNCT
hassl-4391	113	1	o’sullivan	o’sullivan	PROPN
hassl-4391	113	2	,	,	PUNCT
hassl-4391	113	3	percy	percy	PROPN
hassl-4391	113	4	,	,	PUNCT
hassl-4391	113	5	and	and	CCONJ
hassl-4391	113	6	stewart	stewart	PROPN
hassl-4391	113	7	(	(	PUNCT
hassl-4391	113	8	2008	2008	NUM
hassl-4391	113	9	)	)	PUNCT
hassl-4391	113	10	found	find	VERB
hassl-4391	113	11	a	a	DET
hassl-4391	113	12	positive	positive	ADJ
hassl-4391	113	13	relationship	relationship	NOUN
hassl-4391	113	14	between	between	ADP
hassl-4391	113	15	audit	audit	NOUN
hassl-4391	113	16	firm	firm	ADJ
hassl-4391	113	17	size	size	NOUN
hassl-4391	113	18	and	and	CCONJ
hassl-4391	113	19	the	the	DET
hassl-4391	113	20	disclosure	disclosure	NOUN
hassl-4391	113	21	of	of	ADP
hassl-4391	113	22	forwardlooking	forwardlooke	VERB
hassl-4391	113	23	information	information	NOUN
hassl-4391	113	24	.	.	PUNCT
hassl-4391	114	1	in	in	ADP
hassl-4391	114	2	contrast	contrast	NOUN
hassl-4391	114	3	,	,	PUNCT
hassl-4391	114	4	aljifri	aljifri	ADJ
hassl-4391	114	5	and	and	CCONJ
hassl-4391	114	6	hussainey	hussainey	NOUN
hassl-4391	114	7	(	(	PUNCT
hassl-4391	114	8	2007	2007	NUM
hassl-4391	114	9	)	)	PUNCT
hassl-4391	114	10	found	find	VERB
hassl-4391	114	11	no	no	DET
hassl-4391	114	12	relationship	relationship	NOUN
hassl-4391	114	13	between	between	ADP
hassl-4391	114	14	forward	forward	ADV
hassl-4391	114	15	-	-	PUNCT
hassl-4391	114	16	looking	look	VERB
hassl-4391	114	17	information	information	NOUN
hassl-4391	114	18	and	and	CCONJ
hassl-4391	114	19	audit	audit	NOUN
hassl-4391	114	20	firm	firm	ADJ
hassl-4391	114	21	size	size	NOUN
hassl-4391	114	22	.	.	PUNCT
hassl-4391	115	1	during	during	ADP
hassl-4391	115	2	the	the	DET
hassl-4391	115	3	covid-19	covid-19	PROPN
hassl-4391	115	4	pandemic	pandemic	ADJ
hassl-4391	115	5	,	,	PUNCT
hassl-4391	115	6	large	large	ADJ
hassl-4391	115	7	audit	audit	NOUN
hassl-4391	115	8	firms	firm	NOUN
hassl-4391	115	9	have	have	AUX
hassl-4391	115	10	been	be	AUX
hassl-4391	115	11	instrumental	instrumental	ADJ
hassl-4391	115	12	in	in	ADP
hassl-4391	115	13	advising	advise	VERB
hassl-4391	115	14	clients	client	NOUN
hassl-4391	115	15	on	on	ADP
hassl-4391	115	16	best	good	ADJ
hassl-4391	115	17	practices	practice	NOUN
hassl-4391	115	18	for	for	ADP
hassl-4391	115	19	providing	provide	VERB
hassl-4391	115	20	covid-19	covid-19	PROPN
hassl-4391	115	21	information	information	NOUN
hassl-4391	115	22	,	,	PUNCT
hassl-4391	115	23	particularly	particularly	ADV
hassl-4391	115	24	on	on	ADP
hassl-4391	115	25	complex	complex	ADJ
hassl-4391	115	26	issues	issue	NOUN
hassl-4391	115	27	such	such	ADJ
hassl-4391	115	28	as	as	ADP
hassl-4391	115	29	financial	financial	ADJ
hassl-4391	115	30	risk	risk	NOUN
hassl-4391	115	31	,	,	PUNCT
hassl-4391	115	32	supply	supply	NOUN
hassl-4391	115	33	chain	chain	NOUN
hassl-4391	115	34	interruptions	interruption	NOUN
hassl-4391	115	35	,	,	PUNCT
hassl-4391	115	36	and	and	CCONJ
hassl-4391	115	37	operational	operational	ADJ
hassl-4391	115	38	flexibility	flexibility	NOUN
hassl-4391	115	39	(	(	PUNCT
hassl-4391	115	40	abdo	abdo	PROPN
hassl-4391	115	41	&	&	CCONJ
hassl-4391	115	42	edgar	edgar	PROPN
hassl-4391	115	43	,	,	PUNCT
hassl-4391	115	44	2021	2021	NUM
hassl-4391	115	45	)	)	PUNCT
hassl-4391	115	46	.	.	PUNCT
hassl-4391	116	1	in	in	ADP
hassl-4391	116	2	contrast	contrast	NOUN
hassl-4391	116	3	,	,	PUNCT
hassl-4391	116	4	smaller	small	ADJ
hassl-4391	116	5	audit	audit	NOUN
hassl-4391	116	6	firms	firm	NOUN
hassl-4391	116	7	may	may	AUX
hassl-4391	116	8	lack	lack	VERB
hassl-4391	116	9	the	the	DET
hassl-4391	116	10	resources	resource	NOUN
hassl-4391	116	11	and	and	CCONJ
hassl-4391	116	12	specialized	specialized	ADJ
hassl-4391	116	13	knowledge	knowledge	NOUN
hassl-4391	116	14	necessary	necessary	ADJ
hassl-4391	116	15	to	to	PART
hassl-4391	116	16	guide	guide	VERB
hassl-4391	116	17	clients	client	NOUN
hassl-4391	116	18	through	through	ADP
hassl-4391	116	19	intricate	intricate	ADJ
hassl-4391	116	20	covid19	covid19	NOUN
hassl-4391	116	21	disclosures	disclosure	NOUN
hassl-4391	116	22	.	.	PUNCT
hassl-4391	117	1	previous	previous	ADJ
hassl-4391	117	2	studies	study	NOUN
hassl-4391	117	3	showed	show	VERB
hassl-4391	117	4	that	that	SCONJ
hassl-4391	117	5	smaller	small	ADJ
hassl-4391	117	6	audit	audit	NOUN
hassl-4391	117	7	firms	firm	NOUN
hassl-4391	117	8	may	may	AUX
hassl-4391	117	9	face	face	VERB
hassl-4391	117	10	constraints	constraint	NOUN
hassl-4391	117	11	related	relate	VERB
hassl-4391	117	12	to	to	ADP
hassl-4391	117	13	proficiency	proficiency	NOUN
hassl-4391	117	14	and	and	CCONJ
hassl-4391	117	15	humanities	humanity	NOUN
hassl-4391	117	16	and	and	CCONJ
hassl-4391	117	17	social	social	ADJ
hassl-4391	117	18	sciences	science	NOUN
hassl-4391	117	19	letters	letter	NOUN
hassl-4391	117	20	,	,	PUNCT
hassl-4391	117	21	2025	2025	NUM
hassl-4391	117	22	,	,	PUNCT
hassl-4391	117	23	13(3	13(3	NUM
hassl-4391	117	24	):	):	PUNCT
hassl-4391	117	25	1145	1145	NUM
hassl-4391	117	26	-	-	SYM
hassl-4391	117	27	1159	1159	NUM
hassl-4391	117	28	1149	1149	NUM
hassl-4391	117	29	©	©	PROPN
hassl-4391	117	30	2025	2025	NUM
hassl-4391	117	31	conscientia	conscientia	PROPN
hassl-4391	117	32	beam	beam	PROPN
hassl-4391	117	33	.	.	PUNCT
hassl-4391	118	1	all	all	DET
hassl-4391	118	2	rights	right	NOUN
hassl-4391	118	3	reserved	reserve	VERB
hassl-4391	118	4	.	.	PUNCT
hassl-4391	119	1	quality	quality	NOUN
hassl-4391	119	2	control	control	NOUN
hassl-4391	119	3	,	,	PUNCT
hassl-4391	119	4	which	which	PRON
hassl-4391	119	5	can	can	AUX
hassl-4391	119	6	impact	impact	VERB
hassl-4391	119	7	their	their	PRON
hassl-4391	119	8	ability	ability	NOUN
hassl-4391	119	9	to	to	PART
hassl-4391	119	10	enforce	enforce	VERB
hassl-4391	119	11	adequate	adequate	ADJ
hassl-4391	119	12	disclosures	disclosure	NOUN
hassl-4391	119	13	(	(	PUNCT
hassl-4391	119	14	palmrose	palmrose	ADJ
hassl-4391	119	15	,	,	PUNCT
hassl-4391	119	16	1988	1988	NUM
hassl-4391	119	17	)	)	PUNCT
hassl-4391	119	18	.	.	PUNCT
hassl-4391	120	1	as	as	ADP
hassl-4391	120	2	a	a	DET
hassl-4391	120	3	result	result	NOUN
hassl-4391	120	4	,	,	PUNCT
hassl-4391	120	5	companies	company	NOUN
hassl-4391	120	6	audited	audit	VERB
hassl-4391	120	7	by	by	ADP
hassl-4391	120	8	small	small	ADJ
hassl-4391	120	9	audit	audit	NOUN
hassl-4391	120	10	firms	firm	NOUN
hassl-4391	120	11	may	may	AUX
hassl-4391	120	12	disclose	disclose	VERB
hassl-4391	120	13	less	less	ADJ
hassl-4391	120	14	covid-19	covid-19	PROPN
hassl-4391	120	15	-	-	PUNCT
hassl-4391	120	16	related	relate	VERB
hassl-4391	120	17	information	information	NOUN
hassl-4391	120	18	or	or	CCONJ
hassl-4391	120	19	produce	produce	VERB
hassl-4391	120	20	lower	low	ADJ
hassl-4391	120	21	-	-	PUNCT
hassl-4391	120	22	quality	quality	NOUN
hassl-4391	120	23	disclosures	disclosure	NOUN
hassl-4391	120	24	,	,	PUNCT
hassl-4391	120	25	leading	lead	VERB
hassl-4391	120	26	to	to	ADP
hassl-4391	120	27	variability	variability	NOUN
hassl-4391	120	28	in	in	ADP
hassl-4391	120	29	transparency	transparency	NOUN
hassl-4391	120	30	levels	level	NOUN
hassl-4391	120	31	across	across	ADP
hassl-4391	120	32	firms	firm	NOUN
hassl-4391	120	33	with	with	ADP
hassl-4391	120	34	different	different	ADJ
hassl-4391	120	35	audit	audit	NOUN
hassl-4391	120	36	providers	provider	NOUN
hassl-4391	120	37	.	.	PUNCT
hassl-4391	121	1	studies	study	NOUN
hassl-4391	121	2	by	by	ADP
hassl-4391	121	3	abdo	abdo	PROPN
hassl-4391	121	4	and	and	CCONJ
hassl-4391	121	5	edgar	edgar	NOUN
hassl-4391	121	6	(	(	PUNCT
hassl-4391	121	7	2021	2021	NUM
hassl-4391	121	8	)	)	PUNCT
hassl-4391	121	9	and	and	CCONJ
hassl-4391	121	10	xu	xu	PROPN
hassl-4391	121	11	,	,	PUNCT
hassl-4391	121	12	chen	chen	PROPN
hassl-4391	121	13	,	,	PUNCT
hassl-4391	121	14	zhang	zhang	PROPN
hassl-4391	121	15	,	,	PUNCT
hassl-4391	121	16	and	and	CCONJ
hassl-4391	121	17	zhao	zhao	X
hassl-4391	121	18	(	(	PUNCT
hassl-4391	121	19	2021	2021	NUM
hassl-4391	121	20	)	)	PUNCT
hassl-4391	121	21	indicated	indicate	VERB
hassl-4391	121	22	that	that	SCONJ
hassl-4391	121	23	large	large	ADJ
hassl-4391	121	24	audit	audit	NOUN
hassl-4391	121	25	firms	firm	NOUN
hassl-4391	121	26	provided	provide	VERB
hassl-4391	121	27	guidance	guidance	NOUN
hassl-4391	121	28	on	on	ADP
hassl-4391	121	29	covid-19	covid-19	PROPN
hassl-4391	121	30	disclosures	disclosure	NOUN
hassl-4391	121	31	related	relate	VERB
hassl-4391	121	32	to	to	ADP
hassl-4391	121	33	financial	financial	ADJ
hassl-4391	121	34	stability	stability	NOUN
hassl-4391	121	35	,	,	PUNCT
hassl-4391	121	36	liquidity	liquidity	NOUN
hassl-4391	121	37	risks	risk	NOUN
hassl-4391	121	38	,	,	PUNCT
hassl-4391	121	39	and	and	CCONJ
hassl-4391	121	40	going	go	VERB
hassl-4391	121	41	concern	concern	NOUN
hassl-4391	121	42	assumptions	assumption	NOUN
hassl-4391	121	43	,	,	PUNCT
hassl-4391	121	44	ensuring	ensure	VERB
hassl-4391	121	45	a	a	DET
hassl-4391	121	46	higher	high	ADJ
hassl-4391	121	47	level	level	NOUN
hassl-4391	121	48	of	of	ADP
hassl-4391	121	49	transparency	transparency	NOUN
hassl-4391	121	50	in	in	ADP
hassl-4391	121	51	corporate	corporate	ADJ
hassl-4391	121	52	reporting	reporting	NOUN
hassl-4391	121	53	.	.	PUNCT
hassl-4391	122	1	based	base	VERB
hassl-4391	122	2	on	on	ADP
hassl-4391	122	3	this	this	PRON
hassl-4391	122	4	,	,	PUNCT
hassl-4391	122	5	it	it	PRON
hassl-4391	122	6	can	can	AUX
hassl-4391	122	7	be	be	AUX
hassl-4391	122	8	hypothesized	hypothesize	VERB
hassl-4391	122	9	that	that	SCONJ
hassl-4391	122	10	h2	h2	NOUN
hassl-4391	122	11	:	:	PUNCT
hassl-4391	122	12	there	there	PRON
hassl-4391	122	13	is	be	VERB
hassl-4391	122	14	a	a	DET
hassl-4391	122	15	positive	positive	ADJ
hassl-4391	122	16	relationship	relationship	NOUN
hassl-4391	122	17	between	between	ADP
hassl-4391	122	18	the	the	DET
hassl-4391	122	19	disclosure	disclosure	NOUN
hassl-4391	122	20	of	of	ADP
hassl-4391	122	21	covid-19	covid-19	PROPN
hassl-4391	122	22	information	information	NOUN
hassl-4391	122	23	and	and	CCONJ
hassl-4391	122	24	audit	audit	NOUN
hassl-4391	122	25	firm	firm	ADJ
hassl-4391	122	26	size	size	NOUN
hassl-4391	122	27	.	.	PUNCT
hassl-4391	123	1	2.3	2.3	NUM
hassl-4391	123	2	.	.	PUNCT
hassl-4391	124	1	firm	firm	ADJ
hassl-4391	124	2	age	age	NOUN
hassl-4391	124	3	the	the	DET
hassl-4391	124	4	covid-19	covid-19	PROPN
hassl-4391	124	5	pandemic	pandemic	NOUN
hassl-4391	124	6	has	have	AUX
hassl-4391	124	7	reinforced	reinforce	VERB
hassl-4391	124	8	the	the	DET
hassl-4391	124	9	need	need	NOUN
hassl-4391	124	10	for	for	ADP
hassl-4391	124	11	transparency	transparency	NOUN
hassl-4391	124	12	among	among	ADP
hassl-4391	124	13	companies	company	NOUN
hassl-4391	124	14	with	with	ADP
hassl-4391	124	15	stakeholders	stakeholder	NOUN
hassl-4391	124	16	increasingly	increasingly	ADV
hassl-4391	124	17	expecting	expect	VERB
hassl-4391	124	18	firms	firm	NOUN
hassl-4391	124	19	to	to	PART
hassl-4391	124	20	disclose	disclose	VERB
hassl-4391	124	21	information	information	NOUN
hassl-4391	124	22	on	on	ADP
hassl-4391	124	23	their	their	PRON
hassl-4391	124	24	response	response	NOUN
hassl-4391	124	25	to	to	ADP
hassl-4391	124	26	the	the	DET
hassl-4391	124	27	unexpected	unexpected	ADJ
hassl-4391	124	28	worldwide	worldwide	ADJ
hassl-4391	124	29	crisis	crisis	NOUN
hassl-4391	124	30	.	.	PUNCT
hassl-4391	125	1	one	one	NUM
hassl-4391	125	2	factor	factor	NOUN
hassl-4391	125	3	that	that	PRON
hassl-4391	125	4	may	may	AUX
hassl-4391	125	5	influence	influence	VERB
hassl-4391	125	6	the	the	DET
hassl-4391	125	7	extent	extent	NOUN
hassl-4391	125	8	of	of	ADP
hassl-4391	125	9	covid-19	covid-19	PROPN
hassl-4391	125	10	disclosure	disclosure	NOUN
hassl-4391	125	11	is	be	AUX
hassl-4391	125	12	firm	firm	ADJ
hassl-4391	125	13	age	age	NOUN
hassl-4391	125	14	.	.	PUNCT
hassl-4391	126	1	older	old	ADJ
hassl-4391	126	2	firm	firm	ADJ
hassl-4391	126	3	gains	gain	NOUN
hassl-4391	126	4	experience	experience	NOUN
hassl-4391	126	5	build	build	VERB
hassl-4391	126	6	a	a	DET
hassl-4391	126	7	reputation	reputation	NOUN
hassl-4391	126	8	,	,	PUNCT
hassl-4391	126	9	and	and	CCONJ
hassl-4391	126	10	accumulate	accumulate	VERB
hassl-4391	126	11	resources	resource	NOUN
hassl-4391	126	12	—	—	PUNCT
hassl-4391	126	13	all	all	PRON
hassl-4391	126	14	of	of	ADP
hassl-4391	126	15	which	which	PRON
hassl-4391	126	16	significantly	significantly	ADV
hassl-4391	126	17	influence	influence	VERB
hassl-4391	126	18	their	their	PRON
hassl-4391	126	19	reporting	reporting	NOUN
hassl-4391	126	20	practices	practice	NOUN
hassl-4391	126	21	.	.	PUNCT
hassl-4391	127	1	glaum	glaum	NOUN
hassl-4391	127	2	and	and	CCONJ
hassl-4391	127	3	street	street	NOUN
hassl-4391	127	4	(	(	PUNCT
hassl-4391	127	5	2003	2003	NUM
hassl-4391	127	6	)	)	PUNCT
hassl-4391	127	7	argued	argue	VERB
hassl-4391	127	8	that	that	SCONJ
hassl-4391	127	9	younger	young	ADJ
hassl-4391	127	10	firms	firm	NOUN
hassl-4391	127	11	prioritize	prioritize	VERB
hassl-4391	127	12	product	product	NOUN
hassl-4391	127	13	and	and	CCONJ
hassl-4391	127	14	market	market	NOUN
hassl-4391	127	15	development	development	NOUN
hassl-4391	127	16	over	over	ADP
hassl-4391	127	17	accounting	accounting	NOUN
hassl-4391	127	18	when	when	SCONJ
hassl-4391	127	19	establishing	establish	VERB
hassl-4391	127	20	their	their	PRON
hassl-4391	127	21	businesses	business	NOUN
hassl-4391	127	22	.	.	PUNCT
hassl-4391	128	1	their	their	PRON
hassl-4391	128	2	study	study	NOUN
hassl-4391	128	3	found	find	VERB
hassl-4391	128	4	that	that	SCONJ
hassl-4391	128	5	firm	firm	ADJ
hassl-4391	128	6	age	age	NOUN
hassl-4391	128	7	significantly	significantly	ADV
hassl-4391	128	8	influences	influence	VERB
hassl-4391	128	9	corporate	corporate	ADJ
hassl-4391	128	10	social	social	ADJ
hassl-4391	128	11	disclosure	disclosure	NOUN
hassl-4391	128	12	.	.	PUNCT
hassl-4391	129	1	however	however	ADV
hassl-4391	129	2	,	,	PUNCT
hassl-4391	129	3	mahammed	mahammed	PROPN
hassl-4391	129	4	,	,	PUNCT
hassl-4391	129	5	al	al	PROPN
hassl-4391	129	6	-	-	PUNCT
hassl-4391	129	7	mutairi	mutairi	NOUN
hassl-4391	129	8	,	,	PUNCT
hassl-4391	129	9	and	and	CCONJ
hassl-4391	129	10	al	al	PROPN
hassl-4391	129	11	-	-	PUNCT
hassl-4391	129	12	duwaila	duwaila	PROPN
hassl-4391	129	13	(	(	PUNCT
hassl-4391	129	14	2015	2015	NUM
hassl-4391	129	15	)	)	PUNCT
hassl-4391	129	16	demonstrated	demonstrate	VERB
hassl-4391	129	17	that	that	SCONJ
hassl-4391	129	18	firm	firm	ADJ
hassl-4391	129	19	age	age	NOUN
hassl-4391	129	20	does	do	AUX
hassl-4391	129	21	not	not	PART
hassl-4391	129	22	have	have	VERB
hassl-4391	129	23	a	a	DET
hassl-4391	129	24	significant	significant	ADJ
hassl-4391	129	25	impact	impact	NOUN
hassl-4391	129	26	on	on	ADP
hassl-4391	129	27	the	the	DET
hassl-4391	129	28	social	social	ADJ
hassl-4391	129	29	responsibility	responsibility	NOUN
hassl-4391	129	30	disclosures	disclosure	NOUN
hassl-4391	129	31	of	of	ADP
hassl-4391	129	32	industrial	industrial	ADJ
hassl-4391	129	33	and	and	CCONJ
hassl-4391	129	34	service	service	NOUN
hassl-4391	129	35	firms	firm	NOUN
hassl-4391	129	36	listed	list	VERB
hassl-4391	129	37	on	on	ADP
hassl-4391	129	38	the	the	DET
hassl-4391	129	39	kuwait	kuwait	PROPN
hassl-4391	129	40	stock	stock	PROPN
hassl-4391	129	41	exchange	exchange	PROPN
hassl-4391	129	42	.	.	PUNCT
hassl-4391	130	1	on	on	ADP
hassl-4391	130	2	the	the	DET
hassl-4391	130	3	other	other	ADJ
hassl-4391	130	4	hand	hand	NOUN
hassl-4391	130	5	,	,	PUNCT
hassl-4391	130	6	khaldoon	khaldoon	NOUN
hassl-4391	130	7	(	(	PUNCT
hassl-4391	130	8	2015	2015	NUM
hassl-4391	130	9	)	)	PUNCT
hassl-4391	130	10	indicated	indicate	VERB
hassl-4391	130	11	that	that	SCONJ
hassl-4391	130	12	firm	firm	ADJ
hassl-4391	130	13	age	age	NOUN
hassl-4391	130	14	significantly	significantly	ADV
hassl-4391	130	15	affects	affect	VERB
hassl-4391	130	16	voluntary	voluntary	ADJ
hassl-4391	130	17	corporate	corporate	ADJ
hassl-4391	130	18	social	social	ADJ
hassl-4391	130	19	disclosure	disclosure	NOUN
hassl-4391	130	20	.	.	PUNCT
hassl-4391	131	1	haladu	haladu	PROPN
hassl-4391	131	2	and	and	CCONJ
hassl-4391	131	3	salim	salim	PROPN
hassl-4391	131	4	(	(	PUNCT
hassl-4391	131	5	2016	2016	NUM
hassl-4391	131	6	)	)	PUNCT
hassl-4391	131	7	found	find	VERB
hassl-4391	131	8	a	a	DET
hassl-4391	131	9	significant	significant	ADJ
hassl-4391	131	10	relationship	relationship	NOUN
hassl-4391	131	11	between	between	ADP
hassl-4391	131	12	firm	firm	ADJ
hassl-4391	131	13	age	age	NOUN
hassl-4391	131	14	and	and	CCONJ
hassl-4391	131	15	environmental	environmental	ADJ
hassl-4391	131	16	reporting	reporting	NOUN
hassl-4391	131	17	.	.	PUNCT
hassl-4391	132	1	similarly	similarly	ADV
hassl-4391	132	2	,	,	PUNCT
hassl-4391	132	3	thi	thi	AUX
hassl-4391	132	4	hoang	hoang	PROPN
hassl-4391	132	5	and	and	CCONJ
hassl-4391	132	6	nguyen	nguyen	NOUN
hassl-4391	132	7	(	(	PUNCT
hassl-4391	132	8	2023	2023	NUM
hassl-4391	132	9	)	)	PUNCT
hassl-4391	132	10	found	find	VERB
hassl-4391	132	11	a	a	DET
hassl-4391	132	12	positive	positive	ADJ
hassl-4391	132	13	relationship	relationship	NOUN
hassl-4391	132	14	between	between	ADP
hassl-4391	132	15	firm	firm	ADJ
hassl-4391	132	16	age	age	NOUN
hassl-4391	132	17	and	and	CCONJ
hassl-4391	132	18	the	the	DET
hassl-4391	132	19	level	level	NOUN
hassl-4391	132	20	of	of	ADP
hassl-4391	132	21	covid-19	covid-19	PROPN
hassl-4391	132	22	-	-	PUNCT
hassl-4391	132	23	related	relate	VERB
hassl-4391	132	24	disclosures	disclosure	NOUN
hassl-4391	132	25	.	.	PUNCT
hassl-4391	133	1	firm	firm	ADJ
hassl-4391	133	2	age	age	NOUN
hassl-4391	133	3	is	be	AUX
hassl-4391	133	4	frequently	frequently	ADV
hassl-4391	133	5	linked	link	VERB
hassl-4391	133	6	to	to	ADP
hassl-4391	133	7	disclosure	disclosure	NOUN
hassl-4391	133	8	quality	quality	NOUN
hassl-4391	133	9	with	with	ADP
hassl-4391	133	10	older	old	ADJ
hassl-4391	133	11	firms	firm	NOUN
hassl-4391	133	12	often	often	ADV
hassl-4391	133	13	disclosing	disclose	VERB
hassl-4391	133	14	more	more	ADV
hassl-4391	133	15	comprehensive	comprehensive	ADJ
hassl-4391	133	16	information	information	NOUN
hassl-4391	133	17	than	than	ADP
hassl-4391	133	18	younger	young	ADJ
hassl-4391	133	19	ones	one	NOUN
hassl-4391	133	20	.	.	PUNCT
hassl-4391	134	1	older	old	ADJ
hassl-4391	134	2	firms	firm	NOUN
hassl-4391	134	3	generally	generally	ADV
hassl-4391	134	4	have	have	VERB
hassl-4391	134	5	well	well	ADV
hassl-4391	134	6	-	-	PUNCT
hassl-4391	134	7	established	establish	VERB
hassl-4391	134	8	disclosure	disclosure	NOUN
hassl-4391	134	9	practices	practice	NOUN
hassl-4391	134	10	due	due	ADP
hassl-4391	134	11	to	to	ADP
hassl-4391	134	12	their	their	PRON
hassl-4391	134	13	history	history	NOUN
hassl-4391	134	14	of	of	ADP
hassl-4391	134	15	regulatory	regulatory	ADJ
hassl-4391	134	16	compliance	compliance	NOUN
hassl-4391	134	17	,	,	PUNCT
hassl-4391	134	18	long	long	ADV
hassl-4391	134	19	-	-	PUNCT
hassl-4391	134	20	standing	stand	VERB
hassl-4391	134	21	stakeholder	stakeholder	NOUN
hassl-4391	134	22	relationships	relationship	NOUN
hassl-4391	134	23	,	,	PUNCT
hassl-4391	134	24	and	and	CCONJ
hassl-4391	134	25	a	a	DET
hassl-4391	134	26	greater	great	ADJ
hassl-4391	134	27	need	need	NOUN
hassl-4391	134	28	to	to	PART
hassl-4391	134	29	maintain	maintain	VERB
hassl-4391	134	30	reputational	reputational	ADJ
hassl-4391	134	31	capital	capital	NOUN
hassl-4391	134	32	(	(	PUNCT
hassl-4391	134	33	botosan	botosan	NOUN
hassl-4391	134	34	,	,	PUNCT
hassl-4391	134	35	1997	1997	NUM
hassl-4391	134	36	)	)	PUNCT
hassl-4391	134	37	.	.	PUNCT
hassl-4391	135	1	this	this	DET
hassl-4391	135	2	literature	literature	NOUN
hassl-4391	135	3	review	review	NOUN
hassl-4391	135	4	examines	examine	VERB
hassl-4391	135	5	how	how	SCONJ
hassl-4391	135	6	firm	firm	ADJ
hassl-4391	135	7	age	age	NOUN
hassl-4391	135	8	relates	relate	VERB
hassl-4391	135	9	to	to	ADP
hassl-4391	135	10	covid-19	covid-19	PROPN
hassl-4391	135	11	disclosure	disclosure	NOUN
hassl-4391	135	12	practices	practice	NOUN
hassl-4391	135	13	,	,	PUNCT
hassl-4391	135	14	analyzing	analyze	VERB
hassl-4391	135	15	why	why	SCONJ
hassl-4391	135	16	older	old	ADJ
hassl-4391	135	17	firms	firm	NOUN
hassl-4391	135	18	may	may	AUX
hassl-4391	135	19	provide	provide	VERB
hassl-4391	135	20	more	more	ADV
hassl-4391	135	21	comprehensive	comprehensive	ADJ
hassl-4391	135	22	information	information	NOUN
hassl-4391	135	23	while	while	SCONJ
hassl-4391	135	24	younger	young	ADJ
hassl-4391	135	25	firms	firm	NOUN
hassl-4391	135	26	might	might	AUX
hassl-4391	135	27	have	have	VERB
hassl-4391	135	28	different	different	ADJ
hassl-4391	135	29	incentives	incentive	NOUN
hassl-4391	135	30	and	and	CCONJ
hassl-4391	135	31	constraints	constraint	NOUN
hassl-4391	135	32	.	.	PUNCT
hassl-4391	136	1	during	during	ADP
hassl-4391	136	2	the	the	DET
hassl-4391	136	3	covid-19	covid-19	PROPN
hassl-4391	136	4	pandemic	pandemic	NOUN
hassl-4391	136	5	,	,	PUNCT
hassl-4391	136	6	these	these	DET
hassl-4391	136	7	firms	firm	NOUN
hassl-4391	136	8	were	be	AUX
hassl-4391	136	9	expected	expect	VERB
hassl-4391	136	10	to	to	PART
hassl-4391	136	11	disclose	disclose	VERB
hassl-4391	136	12	more	more	ADJ
hassl-4391	136	13	about	about	ADP
hassl-4391	136	14	their	their	PRON
hassl-4391	136	15	financial	financial	ADJ
hassl-4391	136	16	stability	stability	NOUN
hassl-4391	136	17	,	,	PUNCT
hassl-4391	136	18	risk	risk	NOUN
hassl-4391	136	19	management	management	NOUN
hassl-4391	136	20	strategies	strategy	NOUN
hassl-4391	136	21	,	,	PUNCT
hassl-4391	136	22	and	and	CCONJ
hassl-4391	136	23	operational	operational	ADJ
hassl-4391	136	24	adjustments	adjustment	NOUN
hassl-4391	136	25	.	.	PUNCT
hassl-4391	137	1	older	old	ADJ
hassl-4391	137	2	firms	firm	NOUN
hassl-4391	137	3	having	having	AUX
hassl-4391	137	4	faced	face	VERB
hassl-4391	137	5	previous	previous	ADJ
hassl-4391	137	6	economic	economic	ADJ
hassl-4391	137	7	disruptions	disruption	NOUN
hassl-4391	137	8	are	be	AUX
hassl-4391	137	9	likely	likely	ADJ
hassl-4391	137	10	to	to	PART
hassl-4391	137	11	be	be	AUX
hassl-4391	137	12	more	more	ADV
hassl-4391	137	13	transparent	transparent	ADJ
hassl-4391	137	14	about	about	ADP
hassl-4391	137	15	their	their	PRON
hassl-4391	137	16	resilience	resilience	NOUN
hassl-4391	137	17	and	and	CCONJ
hassl-4391	137	18	crisis	crisis	NOUN
hassl-4391	137	19	management	management	NOUN
hassl-4391	137	20	strategies	strategy	NOUN
hassl-4391	137	21	,	,	PUNCT
hassl-4391	137	22	ensuring	ensure	VERB
hassl-4391	137	23	stakeholders	stakeholder	NOUN
hassl-4391	137	24	receive	receive	VERB
hassl-4391	137	25	consistent	consistent	ADJ
hassl-4391	137	26	,	,	PUNCT
hassl-4391	137	27	reliable	reliable	ADJ
hassl-4391	137	28	information	information	NOUN
hassl-4391	137	29	(	(	PUNCT
hassl-4391	137	30	boubaker	boubaker	NOUN
hassl-4391	137	31	,	,	PUNCT
hassl-4391	137	32	cellier	cellier	NOUN
hassl-4391	137	33	,	,	PUNCT
hassl-4391	137	34	manita	manita	PROPN
hassl-4391	137	35	,	,	PUNCT
hassl-4391	137	36	&	&	CCONJ
hassl-4391	137	37	saeed	saeed	PROPN
hassl-4391	137	38	,	,	PUNCT
hassl-4391	137	39	2020	2020	NUM
hassl-4391	137	40	)	)	PUNCT
hassl-4391	137	41	.	.	PUNCT
hassl-4391	138	1	based	base	VERB
hassl-4391	138	2	on	on	ADP
hassl-4391	138	3	the	the	DET
hassl-4391	138	4	previous	previous	ADJ
hassl-4391	138	5	discussion	discussion	NOUN
hassl-4391	138	6	,	,	PUNCT
hassl-4391	138	7	it	it	PRON
hassl-4391	138	8	can	can	AUX
hassl-4391	138	9	be	be	AUX
hassl-4391	138	10	hypothesized	hypothesize	VERB
hassl-4391	138	11	h3	h3	NOUN
hassl-4391	138	12	:	:	PUNCT
hassl-4391	138	13	there	there	PRON
hassl-4391	138	14	is	be	VERB
hassl-4391	138	15	a	a	DET
hassl-4391	138	16	positive	positive	ADJ
hassl-4391	138	17	relationship	relationship	NOUN
hassl-4391	138	18	between	between	ADP
hassl-4391	138	19	the	the	DET
hassl-4391	138	20	disclosure	disclosure	NOUN
hassl-4391	138	21	of	of	ADP
hassl-4391	138	22	covid-19	covid-19	PROPN
hassl-4391	138	23	information	information	NOUN
hassl-4391	138	24	and	and	CCONJ
hassl-4391	138	25	firm	firm	ADJ
hassl-4391	138	26	age	age	NOUN
hassl-4391	138	27	.	.	PUNCT
hassl-4391	139	1	2.4	2.4	NUM
hassl-4391	139	2	.	.	PUNCT
hassl-4391	139	3	firm	firm	ADJ
hassl-4391	139	4	size	size	NOUN
hassl-4391	139	5	size	size	NOUN
hassl-4391	139	6	is	be	AUX
hassl-4391	139	7	the	the	DET
hassl-4391	139	8	most	most	ADV
hassl-4391	139	9	commonly	commonly	ADV
hassl-4391	139	10	used	use	VERB
hassl-4391	139	11	variable	variable	NOUN
hassl-4391	139	12	in	in	ADP
hassl-4391	139	13	the	the	DET
hassl-4391	139	14	literature	literature	NOUN
hassl-4391	139	15	to	to	PART
hassl-4391	139	16	explain	explain	VERB
hassl-4391	139	17	variations	variation	NOUN
hassl-4391	139	18	in	in	ADP
hassl-4391	139	19	voluntary	voluntary	ADJ
hassl-4391	139	20	disclosure	disclosure	NOUN
hassl-4391	139	21	.	.	PUNCT
hassl-4391	140	1	most	most	ADJ
hassl-4391	140	2	prior	prior	ADJ
hassl-4391	140	3	studies	study	NOUN
hassl-4391	140	4	have	have	AUX
hassl-4391	140	5	found	find	VERB
hassl-4391	140	6	that	that	SCONJ
hassl-4391	140	7	corporate	corporate	ADJ
hassl-4391	140	8	size	size	NOUN
hassl-4391	140	9	is	be	AUX
hassl-4391	140	10	positively	positively	ADV
hassl-4391	140	11	related	relate	VERB
hassl-4391	140	12	to	to	ADP
hassl-4391	140	13	voluntary	voluntary	ADJ
hassl-4391	140	14	disclosure	disclosure	NOUN
hassl-4391	140	15	(	(	PUNCT
hassl-4391	140	16	cook	cook	NOUN
hassl-4391	140	17	,	,	PUNCT
hassl-4391	140	18	1991	1991	NUM
hassl-4391	140	19	;	;	PUNCT
hassl-4391	140	20	cooke	cooke	PROPN
hassl-4391	140	21	,	,	PUNCT
hassl-4391	140	22	1989	1989	NUM
hassl-4391	140	23	;	;	PUNCT
hassl-4391	140	24	wallace	wallace	NOUN
hassl-4391	140	25	,	,	PUNCT
hassl-4391	140	26	1988	1988	NUM
hassl-4391	140	27	)	)	PUNCT
hassl-4391	140	28	.	.	PUNCT
hassl-4391	141	1	the	the	DET
hassl-4391	141	2	demand	demand	NOUN
hassl-4391	141	3	for	for	ADP
hassl-4391	141	4	external	external	ADJ
hassl-4391	141	5	funds	fund	NOUN
hassl-4391	141	6	exerts	exert	VERB
hassl-4391	141	7	pressure	pressure	NOUN
hassl-4391	141	8	on	on	ADP
hassl-4391	141	9	companies	company	NOUN
hassl-4391	141	10	especially	especially	ADV
hassl-4391	141	11	large	large	ADJ
hassl-4391	141	12	companies	company	NOUN
hassl-4391	141	13	to	to	PART
hassl-4391	141	14	disclose	disclose	VERB
hassl-4391	141	15	more	more	ADJ
hassl-4391	141	16	information	information	NOUN
hassl-4391	141	17	based	base	VERB
hassl-4391	141	18	on	on	ADP
hassl-4391	141	19	the	the	DET
hassl-4391	141	20	capital	capital	NOUN
hassl-4391	141	21	market	market	NOUN
hassl-4391	141	22	theory	theory	NOUN
hassl-4391	141	23	(	(	PUNCT
hassl-4391	141	24	jensen	jensen	PROPN
hassl-4391	141	25	&	&	CCONJ
hassl-4391	141	26	meckling	meckling	PROPN
hassl-4391	141	27	,	,	PUNCT
hassl-4391	141	28	1976	1976	NUM
hassl-4391	141	29	)	)	PUNCT
hassl-4391	141	30	.	.	PUNCT
hassl-4391	142	1	leftwich	leftwich	PROPN
hassl-4391	142	2	,	,	PUNCT
hassl-4391	142	3	watts	watts	PROPN
hassl-4391	142	4	,	,	PUNCT
hassl-4391	142	5	and	and	CCONJ
hassl-4391	142	6	zimmerman	zimmerman	PROPN
hassl-4391	142	7	(	(	PUNCT
hassl-4391	142	8	1981	1981	NUM
hassl-4391	142	9	)	)	PUNCT
hassl-4391	142	10	highlighted	highlight	VERB
hassl-4391	142	11	that	that	SCONJ
hassl-4391	142	12	large	large	ADJ
hassl-4391	142	13	companies	company	NOUN
hassl-4391	142	14	depend	depend	VERB
hassl-4391	142	15	on	on	ADP
hassl-4391	142	16	external	external	ADJ
hassl-4391	142	17	funds	fund	NOUN
hassl-4391	142	18	to	to	PART
hassl-4391	142	19	raise	raise	VERB
hassl-4391	142	20	their	their	PRON
hassl-4391	142	21	capital	capital	NOUN
hassl-4391	142	22	.	.	PUNCT
hassl-4391	143	1	thus	thus	ADV
hassl-4391	143	2	,	,	PUNCT
hassl-4391	143	3	they	they	PRON
hassl-4391	143	4	need	need	VERB
hassl-4391	143	5	to	to	PART
hassl-4391	143	6	disclose	disclose	VERB
hassl-4391	143	7	more	more	ADJ
hassl-4391	143	8	to	to	PART
hassl-4391	143	9	secure	secure	VERB
hassl-4391	143	10	such	such	ADJ
hassl-4391	143	11	funds	fund	NOUN
hassl-4391	143	12	for	for	ADP
hassl-4391	143	13	the	the	DET
hassl-4391	143	14	supplier	supplier	NOUN
hassl-4391	143	15	.	.	PUNCT
hassl-4391	144	1	additionally	additionally	ADV
hassl-4391	144	2	,	,	PUNCT
hassl-4391	144	3	chow	chow	PROPN
hassl-4391	144	4	and	and	CCONJ
hassl-4391	144	5	wong	wong	PROPN
hassl-4391	144	6	-	-	PUNCT
hassl-4391	144	7	boren	boren	PROPN
hassl-4391	144	8	(	(	PUNCT
hassl-4391	144	9	1987	1987	NUM
hassl-4391	144	10	)	)	PUNCT
hassl-4391	144	11	stated	state	VERB
hassl-4391	144	12	that	that	SCONJ
hassl-4391	144	13	larger	large	ADJ
hassl-4391	144	14	companies	company	NOUN
hassl-4391	144	15	have	have	VERB
hassl-4391	144	16	a	a	DET
hassl-4391	144	17	higher	high	ADJ
hassl-4391	144	18	level	level	NOUN
hassl-4391	144	19	of	of	ADP
hassl-4391	144	20	information	information	NOUN
hassl-4391	144	21	asymmetry	asymmetry	NOUN
hassl-4391	144	22	between	between	ADP
hassl-4391	144	23	the	the	DET
hassl-4391	144	24	manager	manager	NOUN
hassl-4391	144	25	and	and	CCONJ
hassl-4391	144	26	the	the	DET
hassl-4391	144	27	shareholders	shareholder	NOUN
hassl-4391	144	28	which	which	PRON
hassl-4391	144	29	increases	increase	VERB
hassl-4391	144	30	agency	agency	NOUN
hassl-4391	144	31	costs	cost	NOUN
hassl-4391	144	32	.	.	PUNCT
hassl-4391	145	1	watts	watts	PROPN
hassl-4391	145	2	and	and	CCONJ
hassl-4391	145	3	zimmerman	zimmerman	PROPN
hassl-4391	145	4	(	(	PUNCT
hassl-4391	145	5	1986	1986	NUM
hassl-4391	145	6	)	)	PUNCT
hassl-4391	145	7	argued	argue	VERB
hassl-4391	145	8	that	that	SCONJ
hassl-4391	145	9	agency	agency	NOUN
hassl-4391	145	10	costs	cost	NOUN
hassl-4391	145	11	are	be	AUX
hassl-4391	145	12	high	high	ADJ
hassl-4391	145	13	for	for	ADP
hassl-4391	145	14	larger	large	ADJ
hassl-4391	145	15	companies	company	NOUN
hassl-4391	145	16	because	because	SCONJ
hassl-4391	145	17	shareholders	shareholder	NOUN
hassl-4391	145	18	are	be	AUX
hassl-4391	145	19	widespread	widespread	ADJ
hassl-4391	145	20	.	.	PUNCT
hassl-4391	146	1	hence	hence	ADV
hassl-4391	146	2	,	,	PUNCT
hassl-4391	146	3	additional	additional	ADJ
hassl-4391	146	4	disclosure	disclosure	NOUN
hassl-4391	146	5	may	may	AUX
hassl-4391	146	6	reduce	reduce	VERB
hassl-4391	146	7	these	these	DET
hassl-4391	146	8	costs	cost	NOUN
hassl-4391	146	9	.	.	PUNCT
hassl-4391	147	1	thi	thi	AUX
hassl-4391	147	2	hoang	hoang	PROPN
hassl-4391	147	3	and	and	CCONJ
hassl-4391	147	4	nguyen	nguyen	NOUN
hassl-4391	147	5	(	(	PUNCT
hassl-4391	147	6	2023	2023	NUM
hassl-4391	147	7	)	)	PUNCT
hassl-4391	147	8	found	find	VERB
hassl-4391	147	9	that	that	SCONJ
hassl-4391	147	10	firm	firm	ADJ
hassl-4391	147	11	size	size	NOUN
hassl-4391	147	12	is	be	AUX
hassl-4391	147	13	positively	positively	ADV
hassl-4391	147	14	associated	associate	VERB
hassl-4391	147	15	with	with	ADP
hassl-4391	147	16	the	the	DET
hassl-4391	147	17	extent	extent	NOUN
hassl-4391	147	18	of	of	ADP
hassl-4391	147	19	covid-19	covid-19	PROPN
hassl-4391	147	20	-	-	PUNCT
hassl-4391	147	21	related	relate	VERB
hassl-4391	147	22	disclosure	disclosure	NOUN
hassl-4391	147	23	.	.	PUNCT
hassl-4391	148	1	however	however	ADV
hassl-4391	148	2	,	,	PUNCT
hassl-4391	148	3	wang	wang	PROPN
hassl-4391	148	4	humanities	humanities	PROPN
hassl-4391	148	5	and	and	CCONJ
hassl-4391	148	6	social	social	ADJ
hassl-4391	148	7	sciences	science	NOUN
hassl-4391	148	8	letters	letter	NOUN
hassl-4391	148	9	,	,	PUNCT
hassl-4391	148	10	2025	2025	NUM
hassl-4391	148	11	,	,	PUNCT
hassl-4391	148	12	13(3	13(3	NUM
hassl-4391	148	13	):	):	PUNCT
hassl-4391	148	14	1145	1145	NUM
hassl-4391	148	15	-	-	SYM
hassl-4391	148	16	1159	1159	NUM
hassl-4391	148	17	1150	1150	NUM
hassl-4391	148	18	©	©	PROPN
hassl-4391	148	19	2025	2025	NUM
hassl-4391	148	20	conscientia	conscientia	PROPN
hassl-4391	148	21	beam	beam	PROPN
hassl-4391	148	22	.	.	PUNCT
hassl-4391	149	1	all	all	DET
hassl-4391	149	2	rights	right	NOUN
hassl-4391	149	3	reserved	reserve	VERB
hassl-4391	149	4	.	.	PUNCT
hassl-4391	150	1	and	and	CCONJ
hassl-4391	150	2	xing	xing	PROPN
hassl-4391	150	3	(	(	PUNCT
hassl-4391	150	4	2020	2020	NUM
hassl-4391	150	5	)	)	PUNCT
hassl-4391	150	6	and	and	CCONJ
hassl-4391	150	7	elmarzouky	elmarzouky	NOUN
hassl-4391	150	8	et	et	PROPN
hassl-4391	150	9	al	al	PROPN
hassl-4391	150	10	.	.	PROPN
hassl-4391	151	1	(	(	PUNCT
hassl-4391	151	2	2021	2021	NUM
hassl-4391	151	3	)	)	PUNCT
hassl-4391	151	4	found	find	VERB
hassl-4391	151	5	no	no	DET
hassl-4391	151	6	relationship	relationship	NOUN
hassl-4391	151	7	between	between	ADP
hassl-4391	151	8	the	the	DET
hassl-4391	151	9	extent	extent	NOUN
hassl-4391	151	10	of	of	ADP
hassl-4391	151	11	covid-19	covid-19	PROPN
hassl-4391	151	12	and	and	CCONJ
hassl-4391	151	13	firm	firm	ADJ
hassl-4391	151	14	size	size	NOUN
hassl-4391	151	15	.	.	PUNCT
hassl-4391	152	1	signaling	signal	VERB
hassl-4391	152	2	theory	theory	NOUN
hassl-4391	152	3	provides	provide	VERB
hassl-4391	152	4	insight	insight	NOUN
hassl-4391	152	5	into	into	ADP
hassl-4391	152	6	how	how	SCONJ
hassl-4391	152	7	firm	firm	ADJ
hassl-4391	152	8	size	size	NOUN
hassl-4391	152	9	affects	affect	VERB
hassl-4391	152	10	covid-19	covid-19	PROPN
hassl-4391	152	11	disclosure	disclosure	NOUN
hassl-4391	152	12	.	.	PUNCT
hassl-4391	153	1	according	accord	VERB
hassl-4391	153	2	to	to	ADP
hassl-4391	153	3	signaling	signal	VERB
hassl-4391	153	4	theory	theory	NOUN
hassl-4391	153	5	,	,	PUNCT
hassl-4391	153	6	companies	company	NOUN
hassl-4391	153	7	communicate	communicate	VERB
hassl-4391	153	8	information	information	NOUN
hassl-4391	153	9	to	to	PART
hassl-4391	153	10	reduce	reduce	VERB
hassl-4391	153	11	information	information	NOUN
hassl-4391	153	12	asymmetry	asymmetry	NOUN
hassl-4391	153	13	and	and	CCONJ
hassl-4391	153	14	enhance	enhance	VERB
hassl-4391	153	15	market	market	NOUN
hassl-4391	153	16	perceptions	perception	NOUN
hassl-4391	153	17	(	(	PUNCT
hassl-4391	153	18	spence	spence	NOUN
hassl-4391	153	19	,	,	PUNCT
hassl-4391	153	20	1973	1973	NUM
hassl-4391	153	21	)	)	PUNCT
hassl-4391	153	22	.	.	PUNCT
hassl-4391	154	1	large	large	ADJ
hassl-4391	154	2	firms	firm	NOUN
hassl-4391	154	3	are	be	AUX
hassl-4391	154	4	more	more	ADV
hassl-4391	154	5	likely	likely	ADJ
hassl-4391	154	6	to	to	PART
hassl-4391	154	7	disclose	disclose	VERB
hassl-4391	154	8	comprehensive	comprehensive	ADJ
hassl-4391	154	9	information	information	NOUN
hassl-4391	154	10	about	about	ADP
hassl-4391	154	11	covid-19	covid-19	PROPN
hassl-4391	154	12	impacts	impact	NOUN
hassl-4391	154	13	to	to	PART
hassl-4391	154	14	signal	signal	VERB
hassl-4391	154	15	their	their	PRON
hassl-4391	154	16	resilience	resilience	NOUN
hassl-4391	154	17	,	,	PUNCT
hassl-4391	154	18	stability	stability	NOUN
hassl-4391	154	19	,	,	PUNCT
hassl-4391	154	20	and	and	CCONJ
hassl-4391	154	21	commitment	commitment	NOUN
hassl-4391	154	22	to	to	ADP
hassl-4391	154	23	transparency	transparency	NOUN
hassl-4391	154	24	.	.	PUNCT
hassl-4391	155	1	studies	study	NOUN
hassl-4391	155	2	have	have	AUX
hassl-4391	155	3	shown	show	VERB
hassl-4391	155	4	that	that	SCONJ
hassl-4391	155	5	larger	large	ADJ
hassl-4391	155	6	firms	firm	NOUN
hassl-4391	155	7	due	due	ADP
hassl-4391	155	8	to	to	ADP
hassl-4391	155	9	their	their	PRON
hassl-4391	155	10	size	size	NOUN
hassl-4391	155	11	and	and	CCONJ
hassl-4391	155	12	visibility	visibility	NOUN
hassl-4391	155	13	feel	feel	VERB
hassl-4391	155	14	compelled	compel	VERB
hassl-4391	155	15	to	to	PART
hassl-4391	155	16	provide	provide	VERB
hassl-4391	155	17	more	more	ADV
hassl-4391	155	18	detailed	detailed	ADJ
hassl-4391	155	19	covid-19	covid-19	PROPN
hassl-4391	155	20	disclosures	disclosure	NOUN
hassl-4391	155	21	to	to	PART
hassl-4391	155	22	reassure	reassure	VERB
hassl-4391	155	23	investors	investor	NOUN
hassl-4391	155	24	and	and	CCONJ
hassl-4391	155	25	sustain	sustain	VERB
hassl-4391	155	26	market	market	NOUN
hassl-4391	155	27	confidence	confidence	NOUN
hassl-4391	155	28	(	(	PUNCT
hassl-4391	155	29	elmarzouky	elmarzouky	NOUN
hassl-4391	155	30	et	et	PROPN
hassl-4391	155	31	al	al	PROPN
hassl-4391	155	32	.	.	PROPN
hassl-4391	155	33	,	,	PUNCT
hassl-4391	155	34	2021	2021	NUM
hassl-4391	155	35	)	)	PUNCT
hassl-4391	155	36	.	.	PUNCT
hassl-4391	156	1	however	however	ADV
hassl-4391	156	2	,	,	PUNCT
hassl-4391	156	3	smaller	small	ADJ
hassl-4391	156	4	firms	firm	NOUN
hassl-4391	156	5	may	may	AUX
hassl-4391	156	6	avoid	avoid	VERB
hassl-4391	156	7	extensive	extensive	ADJ
hassl-4391	156	8	disclosures	disclosure	NOUN
hassl-4391	156	9	,	,	PUNCT
hassl-4391	156	10	especially	especially	ADV
hassl-4391	156	11	if	if	SCONJ
hassl-4391	156	12	they	they	PRON
hassl-4391	156	13	perceive	perceive	VERB
hassl-4391	156	14	that	that	SCONJ
hassl-4391	156	15	such	such	ADJ
hassl-4391	156	16	information	information	NOUN
hassl-4391	156	17	could	could	AUX
hassl-4391	156	18	reveal	reveal	VERB
hassl-4391	156	19	vulnerabilities	vulnerability	NOUN
hassl-4391	156	20	and	and	CCONJ
hassl-4391	156	21	lead	lead	VERB
hassl-4391	156	22	to	to	ADP
hassl-4391	156	23	negative	negative	ADJ
hassl-4391	156	24	stakeholder	stakeholder	NOUN
hassl-4391	156	25	reactions	reaction	NOUN
hassl-4391	156	26	.	.	PUNCT
hassl-4391	157	1	based	base	VERB
hassl-4391	157	2	on	on	ADP
hassl-4391	157	3	the	the	DET
hassl-4391	157	4	previous	previous	ADJ
hassl-4391	157	5	discussion	discussion	NOUN
hassl-4391	157	6	,	,	PUNCT
hassl-4391	157	7	it	it	PRON
hassl-4391	157	8	can	can	AUX
hassl-4391	157	9	be	be	AUX
hassl-4391	157	10	hypothesized	hypothesize	VERB
hassl-4391	157	11	that	that	SCONJ
hassl-4391	157	12	h4	h4	NOUN
hassl-4391	157	13	:	:	PUNCT
hassl-4391	157	14	there	there	PRON
hassl-4391	157	15	is	be	VERB
hassl-4391	157	16	a	a	DET
hassl-4391	157	17	positive	positive	ADJ
hassl-4391	157	18	relationship	relationship	NOUN
hassl-4391	157	19	between	between	ADP
hassl-4391	157	20	the	the	DET
hassl-4391	157	21	disclosure	disclosure	NOUN
hassl-4391	157	22	of	of	ADP
hassl-4391	157	23	covid-19	covid-19	PROPN
hassl-4391	157	24	information	information	NOUN
hassl-4391	157	25	and	and	CCONJ
hassl-4391	157	26	firm	firm	ADJ
hassl-4391	157	27	size	size	NOUN
hassl-4391	157	28	.	.	PUNCT
hassl-4391	158	1	2.5	2.5	NUM
hassl-4391	158	2	.	.	PUNCT
hassl-4391	159	1	firm	firm	ADJ
hassl-4391	159	2	performance	performance	NOUN
hassl-4391	159	3	according	accord	VERB
hassl-4391	159	4	to	to	ADP
hassl-4391	159	5	trueman	trueman	NOUN
hassl-4391	159	6	's	's	PART
hassl-4391	159	7	theory	theory	NOUN
hassl-4391	159	8	,	,	PUNCT
hassl-4391	159	9	investors	investor	NOUN
hassl-4391	159	10	evaluate	evaluate	VERB
hassl-4391	159	11	a	a	DET
hassl-4391	159	12	firm	firm	NOUN
hassl-4391	159	13	's	's	PART
hassl-4391	159	14	worth	worth	NOUN
hassl-4391	159	15	based	base	VERB
hassl-4391	159	16	on	on	ADP
hassl-4391	159	17	how	how	SCONJ
hassl-4391	159	18	well	well	ADV
hassl-4391	159	19	the	the	DET
hassl-4391	159	20	management	management	NOUN
hassl-4391	159	21	appears	appear	VERB
hassl-4391	159	22	to	to	PART
hassl-4391	159	23	be	be	AUX
hassl-4391	159	24	able	able	ADJ
hassl-4391	159	25	to	to	PART
hassl-4391	159	26	adjust	adjust	VERB
hassl-4391	159	27	to	to	ADP
hassl-4391	159	28	its	its	PRON
hassl-4391	159	29	operating	operating	NOUN
hassl-4391	159	30	environment	environment	NOUN
hassl-4391	159	31	(	(	PUNCT
hassl-4391	159	32	trueman	trueman	NOUN
hassl-4391	159	33	,	,	PUNCT
hassl-4391	159	34	1986	1986	NUM
hassl-4391	159	35	)	)	PUNCT
hassl-4391	159	36	.	.	PUNCT
hassl-4391	160	1	hence	hence	ADV
hassl-4391	160	2	,	,	PUNCT
hassl-4391	160	3	talent	talent	NOUN
hassl-4391	160	4	managers	manager	NOUN
hassl-4391	160	5	are	be	AUX
hassl-4391	160	6	most	most	ADV
hassl-4391	160	7	likely	likely	ADV
hassl-4391	160	8	fascinated	fascinated	ADJ
hassl-4391	160	9	to	to	PART
hassl-4391	160	10	manifest	manifest	VERB
hassl-4391	160	11	their	their	PRON
hassl-4391	160	12	skills	skill	NOUN
hassl-4391	160	13	and	and	CCONJ
hassl-4391	160	14	abilities	ability	NOUN
hassl-4391	160	15	by	by	ADP
hassl-4391	160	16	increasing	increase	VERB
hassl-4391	160	17	the	the	DET
hassl-4391	160	18	level	level	NOUN
hassl-4391	160	19	of	of	ADP
hassl-4391	160	20	voluntary	voluntary	ADJ
hassl-4391	160	21	disclosure	disclosure	NOUN
hassl-4391	160	22	(	(	PUNCT
hassl-4391	160	23	trueman	trueman	NOUN
hassl-4391	160	24	,	,	PUNCT
hassl-4391	160	25	1986	1986	NUM
hassl-4391	160	26	;	;	PUNCT
hassl-4391	160	27	yu	yu	PROPN
hassl-4391	160	28	&	&	CCONJ
hassl-4391	160	29	wang	wang	PROPN
hassl-4391	160	30	,	,	PUNCT
hassl-4391	160	31	2018	2018	NUM
hassl-4391	160	32	)	)	PUNCT
hassl-4391	160	33	.	.	PUNCT
hassl-4391	161	1	additionally	additionally	ADV
hassl-4391	161	2	,	,	PUNCT
hassl-4391	161	3	this	this	DET
hassl-4391	161	4	theory	theory	NOUN
hassl-4391	161	5	suggests	suggest	VERB
hassl-4391	161	6	that	that	SCONJ
hassl-4391	161	7	talented	talented	ADJ
hassl-4391	161	8	managers	manager	NOUN
hassl-4391	161	9	may	may	AUX
hassl-4391	161	10	seek	seek	VERB
hassl-4391	161	11	to	to	PART
hassl-4391	161	12	demonstrate	demonstrate	VERB
hassl-4391	161	13	their	their	PRON
hassl-4391	161	14	competence	competence	NOUN
hassl-4391	161	15	by	by	ADP
hassl-4391	161	16	making	make	VERB
hassl-4391	161	17	voluntary	voluntary	ADJ
hassl-4391	161	18	disclosures	disclosure	NOUN
hassl-4391	161	19	,	,	PUNCT
hassl-4391	161	20	thereby	thereby	ADV
hassl-4391	161	21	increasing	increase	VERB
hassl-4391	161	22	the	the	DET
hassl-4391	161	23	level	level	NOUN
hassl-4391	161	24	of	of	ADP
hassl-4391	161	25	performance	performance	NOUN
hassl-4391	161	26	information	information	NOUN
hassl-4391	161	27	related	relate	VERB
hassl-4391	161	28	to	to	ADP
hassl-4391	161	29	the	the	DET
hassl-4391	161	30	covid-19	covid-19	PROPN
hassl-4391	161	31	pandemic	pandemic	NOUN
hassl-4391	161	32	.	.	PUNCT
hassl-4391	162	1	the	the	DET
hassl-4391	162	2	aim	aim	NOUN
hassl-4391	162	3	of	of	ADP
hassl-4391	162	4	disclosing	disclose	VERB
hassl-4391	162	5	such	such	ADJ
hassl-4391	162	6	performance	performance	NOUN
hassl-4391	162	7	information	information	NOUN
hassl-4391	162	8	is	be	AUX
hassl-4391	162	9	to	to	PART
hassl-4391	162	10	provide	provide	VERB
hassl-4391	162	11	stakeholders	stakeholder	NOUN
hassl-4391	162	12	with	with	ADP
hassl-4391	162	13	an	an	DET
hassl-4391	162	14	assessment	assessment	NOUN
hassl-4391	162	15	of	of	ADP
hassl-4391	162	16	management	management	NOUN
hassl-4391	162	17	's	's	PART
hassl-4391	162	18	capabilities	capability	NOUN
hassl-4391	162	19	and	and	CCONJ
hassl-4391	162	20	to	to	PART
hassl-4391	162	21	predict	predict	VERB
hassl-4391	162	22	potential	potential	ADJ
hassl-4391	162	23	changes	change	NOUN
hassl-4391	162	24	in	in	ADP
hassl-4391	162	25	the	the	DET
hassl-4391	162	26	economic	economic	ADJ
hassl-4391	162	27	environment	environment	NOUN
hassl-4391	162	28	,	,	PUNCT
hassl-4391	162	29	such	such	ADJ
hassl-4391	162	30	as	as	ADP
hassl-4391	162	31	the	the	DET
hassl-4391	162	32	covid-19	covid-19	PROPN
hassl-4391	162	33	crisis	crisis	NOUN
hassl-4391	162	34	,	,	PUNCT
hassl-4391	162	35	in	in	ADP
hassl-4391	162	36	which	which	PRON
hassl-4391	162	37	the	the	DET
hassl-4391	162	38	company	company	NOUN
hassl-4391	162	39	operates	operate	VERB
hassl-4391	162	40	.	.	PUNCT
hassl-4391	163	1	this	this	DET
hassl-4391	163	2	information	information	NOUN
hassl-4391	163	3	could	could	AUX
hassl-4391	163	4	also	also	ADV
hassl-4391	163	5	help	help	VERB
hassl-4391	163	6	in	in	ADP
hassl-4391	163	7	selecting	select	VERB
hassl-4391	163	8	appropriate	appropriate	ADJ
hassl-4391	163	9	mitigation	mitigation	NOUN
hassl-4391	163	10	strategies	strategy	NOUN
hassl-4391	163	11	(	(	PUNCT
hassl-4391	163	12	elmarzouky	elmarzouky	NOUN
hassl-4391	163	13	et	et	PROPN
hassl-4391	163	14	al	al	PROPN
hassl-4391	163	15	.	.	PROPN
hassl-4391	163	16	,	,	PUNCT
hassl-4391	163	17	2021	2021	NUM
hassl-4391	163	18	)	)	PUNCT
hassl-4391	163	19	.	.	PUNCT
hassl-4391	164	1	conversely	conversely	ADV
hassl-4391	164	2	,	,	PUNCT
hassl-4391	164	3	linking	link	VERB
hassl-4391	164	4	covid-19	covid-19	PROPN
hassl-4391	164	5	disclosures	disclosure	NOUN
hassl-4391	164	6	with	with	ADP
hassl-4391	164	7	performance	performance	NOUN
hassl-4391	164	8	data	datum	NOUN
hassl-4391	164	9	could	could	AUX
hassl-4391	164	10	give	give	VERB
hassl-4391	164	11	investors	investor	NOUN
hassl-4391	164	12	a	a	DET
hassl-4391	164	13	clearer	clear	ADJ
hassl-4391	164	14	understanding	understanding	NOUN
hassl-4391	164	15	of	of	ADP
hassl-4391	164	16	the	the	DET
hassl-4391	164	17	firm	firm	NOUN
hassl-4391	164	18	’s	’s	PART
hassl-4391	164	19	current	current	ADJ
hassl-4391	164	20	and	and	CCONJ
hassl-4391	164	21	future	future	ADJ
hassl-4391	164	22	performance	performance	NOUN
hassl-4391	164	23	by	by	ADP
hassl-4391	164	24	illustrating	illustrate	VERB
hassl-4391	164	25	how	how	SCONJ
hassl-4391	164	26	managers	manager	NOUN
hassl-4391	164	27	are	be	AUX
hassl-4391	164	28	managing	manage	VERB
hassl-4391	164	29	the	the	DET
hassl-4391	164	30	crisis	crisis	NOUN
hassl-4391	164	31	and	and	CCONJ
hassl-4391	164	32	reducing	reduce	VERB
hassl-4391	164	33	risks	risk	NOUN
hassl-4391	164	34	(	(	PUNCT
hassl-4391	164	35	broadstock	broadstock	NOUN
hassl-4391	164	36	,	,	PUNCT
hassl-4391	164	37	chan	chan	PROPN
hassl-4391	164	38	,	,	PUNCT
hassl-4391	164	39	cheng	cheng	PROPN
hassl-4391	164	40	,	,	PUNCT
hassl-4391	164	41	&	&	CCONJ
hassl-4391	164	42	wang	wang	PROPN
hassl-4391	164	43	,	,	PUNCT
hassl-4391	164	44	2021	2021	NUM
hassl-4391	164	45	)	)	PUNCT
hassl-4391	164	46	.	.	PUNCT
hassl-4391	165	1	managers	manager	NOUN
hassl-4391	165	2	are	be	AUX
hassl-4391	165	3	likely	likely	ADV
hassl-4391	165	4	motivated	motivated	ADJ
hassl-4391	165	5	to	to	PART
hassl-4391	165	6	provide	provide	VERB
hassl-4391	165	7	accurate	accurate	ADJ
hassl-4391	165	8	information	information	NOUN
hassl-4391	165	9	regarding	regard	VERB
hassl-4391	165	10	the	the	DET
hassl-4391	165	11	impact	impact	NOUN
hassl-4391	165	12	of	of	ADP
hassl-4391	165	13	covid-19	covid-19	PROPN
hassl-4391	165	14	on	on	ADP
hassl-4391	165	15	performance	performance	NOUN
hassl-4391	165	16	(	(	PUNCT
hassl-4391	165	17	elmarzouky	elmarzouky	NOUN
hassl-4391	165	18	et	et	PROPN
hassl-4391	165	19	al	al	PROPN
hassl-4391	165	20	.	.	PROPN
hassl-4391	165	21	,	,	PUNCT
hassl-4391	165	22	2021	2021	NUM
hassl-4391	165	23	)	)	PUNCT
hassl-4391	165	24	.	.	PUNCT
hassl-4391	166	1	if	if	SCONJ
hassl-4391	166	2	this	this	PRON
hassl-4391	166	3	is	be	AUX
hassl-4391	166	4	the	the	DET
hassl-4391	166	5	case	case	NOUN
hassl-4391	166	6	,	,	PUNCT
hassl-4391	166	7	then	then	ADV
hassl-4391	166	8	disclosure	disclosure	NOUN
hassl-4391	166	9	will	will	AUX
hassl-4391	166	10	diminish	diminish	VERB
hassl-4391	166	11	information	information	NOUN
hassl-4391	166	12	asymmetry	asymmetry	NOUN
hassl-4391	166	13	between	between	ADP
hassl-4391	166	14	insiders	insider	NOUN
hassl-4391	166	15	(	(	PUNCT
hassl-4391	166	16	i.e.	i.e.	X
hassl-4391	166	17	,	,	PUNCT
hassl-4391	166	18	management	management	NOUN
hassl-4391	166	19	)	)	PUNCT
hassl-4391	166	20	and	and	CCONJ
hassl-4391	166	21	outsiders	outsider	NOUN
hassl-4391	166	22	(	(	PUNCT
hassl-4391	166	23	i.e.	i.e.	X
hassl-4391	166	24	,	,	PUNCT
hassl-4391	166	25	stakeholders	stakeholder	NOUN
hassl-4391	166	26	)	)	PUNCT
hassl-4391	166	27	to	to	PART
hassl-4391	166	28	capture	capture	VERB
hassl-4391	166	29	performance	performance	NOUN
hassl-4391	166	30	during	during	ADP
hassl-4391	166	31	the	the	DET
hassl-4391	166	32	crisis	crisis	NOUN
hassl-4391	166	33	period	period	NOUN
hassl-4391	166	34	.	.	PUNCT
hassl-4391	167	1	hossain	hossain	PROPN
hassl-4391	167	2	,	,	PUNCT
hassl-4391	167	3	alam	alam	PROPN
hassl-4391	167	4	,	,	PUNCT
hassl-4391	167	5	and	and	CCONJ
hassl-4391	167	6	mazumder	mazumder	NOUN
hassl-4391	167	7	(	(	PUNCT
hassl-4391	167	8	2023	2023	NUM
hassl-4391	167	9	)	)	PUNCT
hassl-4391	167	10	discovered	discover	VERB
hassl-4391	167	11	that	that	SCONJ
hassl-4391	167	12	companies	company	NOUN
hassl-4391	167	13	primarily	primarily	ADV
hassl-4391	167	14	employed	employ	VERB
hassl-4391	167	15	assertive	assertive	ADJ
hassl-4391	167	16	and	and	CCONJ
hassl-4391	167	17	performance	performance	NOUN
hassl-4391	167	18	-	-	PUNCT
hassl-4391	167	19	focused	focus	VERB
hassl-4391	167	20	strategies	strategy	NOUN
hassl-4391	167	21	to	to	PART
hassl-4391	167	22	impress	impress	VERB
hassl-4391	167	23	their	their	PRON
hassl-4391	167	24	stakeholders	stakeholder	NOUN
hassl-4391	167	25	while	while	SCONJ
hassl-4391	167	26	defensive	defensive	ADJ
hassl-4391	167	27	strategies	strategy	NOUN
hassl-4391	167	28	were	be	AUX
hassl-4391	167	29	used	use	VERB
hassl-4391	167	30	in	in	ADP
hassl-4391	167	31	only	only	ADV
hassl-4391	167	32	a	a	DET
hassl-4391	167	33	few	few	ADJ
hassl-4391	167	34	instances	instance	NOUN
hassl-4391	167	35	.	.	PUNCT
hassl-4391	168	1	several	several	ADJ
hassl-4391	168	2	studies	study	NOUN
hassl-4391	168	3	have	have	AUX
hassl-4391	168	4	been	be	AUX
hassl-4391	168	5	conducted	conduct	VERB
hassl-4391	168	6	in	in	ADP
hassl-4391	168	7	different	different	ADJ
hassl-4391	168	8	contexts	context	NOUN
hassl-4391	168	9	concerning	concern	VERB
hassl-4391	168	10	the	the	DET
hassl-4391	168	11	relationship	relationship	NOUN
hassl-4391	168	12	between	between	ADP
hassl-4391	168	13	covid-19	covid-19	PROPN
hassl-4391	168	14	disclosure	disclosure	NOUN
hassl-4391	168	15	and	and	CCONJ
hassl-4391	168	16	firm	firm	ADJ
hassl-4391	168	17	performance	performance	NOUN
hassl-4391	168	18	,	,	PUNCT
hassl-4391	168	19	and	and	CCONJ
hassl-4391	168	20	different	different	ADJ
hassl-4391	168	21	results	result	NOUN
hassl-4391	168	22	have	have	AUX
hassl-4391	168	23	been	be	AUX
hassl-4391	168	24	reported	report	VERB
hassl-4391	168	25	.	.	PUNCT
hassl-4391	169	1	for	for	ADP
hassl-4391	169	2	example	example	NOUN
hassl-4391	169	3	,	,	PUNCT
hassl-4391	169	4	nguyen	nguyen	NOUN
hassl-4391	169	5	,	,	PUNCT
hassl-4391	169	6	nguyen	nguyen	PROPN
hassl-4391	169	7	,	,	PUNCT
hassl-4391	169	8	nguyen	nguyen	NOUN
hassl-4391	169	9	,	,	PUNCT
hassl-4391	169	10	do	do	VERB
hassl-4391	169	11	,	,	PUNCT
hassl-4391	169	12	and	and	CCONJ
hassl-4391	169	13	ngo	ngo	PROPN
hassl-4391	169	14	(	(	PUNCT
hassl-4391	169	15	2022	2022	NUM
hassl-4391	169	16	)	)	PUNCT
hassl-4391	169	17	concluded	conclude	VERB
hassl-4391	169	18	that	that	SCONJ
hassl-4391	169	19	the	the	DET
hassl-4391	169	20	financial	financial	ADJ
hassl-4391	169	21	performance	performance	NOUN
hassl-4391	169	22	of	of	ADP
hassl-4391	169	23	114	114	NUM
hassl-4391	169	24	logistics	logistic	NOUN
hassl-4391	169	25	firms	firm	NOUN
hassl-4391	169	26	listed	list	VERB
hassl-4391	169	27	on	on	ADP
hassl-4391	169	28	the	the	DET
hassl-4391	169	29	vietnam	vietnam	PROPN
hassl-4391	169	30	stock	stock	PROPN
hassl-4391	169	31	exchange	exchange	NOUN
hassl-4391	169	32	remained	remain	VERB
hassl-4391	169	33	unchanged	unchanged	ADJ
hassl-4391	169	34	.	.	PUNCT
hassl-4391	170	1	however	however	ADV
hassl-4391	170	2	,	,	PUNCT
hassl-4391	170	3	it	it	PRON
hassl-4391	170	4	also	also	ADV
hassl-4391	170	5	reported	report	VERB
hassl-4391	170	6	a	a	DET
hassl-4391	170	7	decline	decline	NOUN
hassl-4391	170	8	in	in	ADP
hassl-4391	170	9	business	business	NOUN
hassl-4391	170	10	performance	performance	NOUN
hassl-4391	170	11	indicators	indicator	NOUN
hassl-4391	170	12	,	,	PUNCT
hassl-4391	170	13	such	such	ADJ
hassl-4391	170	14	as	as	ADP
hassl-4391	170	15	roa	roa	PROPN
hassl-4391	170	16	.	.	PROPN
hassl-4391	171	1	rababah	rababah	PROPN
hassl-4391	171	2	,	,	PUNCT
hassl-4391	171	3	al‐haddad	al‐haddad	PROPN
hassl-4391	171	4	,	,	PUNCT
hassl-4391	171	5	sial	sial	PROPN
hassl-4391	171	6	,	,	PUNCT
hassl-4391	171	7	chunmei	chunmei	NOUN
hassl-4391	171	8	,	,	PUNCT
hassl-4391	171	9	and	and	CCONJ
hassl-4391	171	10	cherian	cherian	NOUN
hassl-4391	171	11	(	(	PUNCT
hassl-4391	171	12	2020	2020	NUM
hassl-4391	171	13	)	)	PUNCT
hassl-4391	171	14	investigated	investigate	VERB
hassl-4391	171	15	the	the	DET
hassl-4391	171	16	effect	effect	NOUN
hassl-4391	171	17	of	of	ADP
hassl-4391	171	18	covid-19	covid-19	PROPN
hassl-4391	171	19	on	on	ADP
hassl-4391	171	20	performance	performance	NOUN
hassl-4391	171	21	for	for	ADP
hassl-4391	171	22	chinese	chinese	ADJ
hassl-4391	171	23	companies	company	NOUN
hassl-4391	171	24	.	.	PUNCT
hassl-4391	172	1	the	the	DET
hassl-4391	172	2	results	result	NOUN
hassl-4391	172	3	showed	show	VERB
hassl-4391	172	4	that	that	SCONJ
hassl-4391	172	5	there	there	PRON
hassl-4391	172	6	is	be	VERB
hassl-4391	172	7	a	a	DET
hassl-4391	172	8	sharp	sharp	ADJ
hassl-4391	172	9	decline	decline	NOUN
hassl-4391	172	10	in	in	ADP
hassl-4391	172	11	the	the	DET
hassl-4391	172	12	financial	financial	ADJ
hassl-4391	172	13	performance	performance	NOUN
hassl-4391	172	14	of	of	ADP
hassl-4391	172	15	small	small	ADJ
hassl-4391	172	16	and	and	CCONJ
hassl-4391	172	17	medium	medium	ADJ
hassl-4391	172	18	firms	firm	NOUN
hassl-4391	172	19	because	because	SCONJ
hassl-4391	172	20	of	of	ADP
hassl-4391	172	21	the	the	DET
hassl-4391	172	22	covid-19	covid-19	PROPN
hassl-4391	172	23	pandemic	pandemic	NOUN
hassl-4391	172	24	.	.	PUNCT
hassl-4391	173	1	moreover	moreover	ADV
hassl-4391	173	2	,	,	PUNCT
hassl-4391	173	3	boshnak	boshnak	NOUN
hassl-4391	173	4	(	(	PUNCT
hassl-4391	173	5	2022	2022	NUM
hassl-4391	173	6	)	)	PUNCT
hassl-4391	173	7	found	find	VERB
hassl-4391	173	8	a	a	DET
hassl-4391	173	9	decline	decline	NOUN
hassl-4391	173	10	in	in	ADP
hassl-4391	173	11	performance	performance	NOUN
hassl-4391	173	12	as	as	ADP
hassl-4391	173	13	an	an	DET
hassl-4391	173	14	effect	effect	NOUN
hassl-4391	173	15	of	of	ADP
hassl-4391	173	16	the	the	DET
hassl-4391	173	17	pandemic	pandemic	NOUN
hassl-4391	173	18	in	in	ADP
hassl-4391	173	19	the	the	DET
hassl-4391	173	20	context	context	NOUN
hassl-4391	173	21	of	of	ADP
hassl-4391	173	22	saudi	saudi	PROPN
hassl-4391	173	23	arabia	arabia	PROPN
hassl-4391	173	24	.	.	PUNCT
hassl-4391	174	1	elmarzouky	elmarzouky	PROPN
hassl-4391	174	2	et	et	PROPN
hassl-4391	174	3	al	al	PROPN
hassl-4391	174	4	.	.	PROPN
hassl-4391	175	1	(	(	PUNCT
hassl-4391	175	2	2021	2021	NUM
hassl-4391	175	3	)	)	PUNCT
hassl-4391	175	4	demonstrated	demonstrate	VERB
hassl-4391	175	5	a	a	DET
hassl-4391	175	6	significant	significant	ADJ
hassl-4391	175	7	and	and	CCONJ
hassl-4391	175	8	positive	positive	ADJ
hassl-4391	175	9	relationship	relationship	NOUN
hassl-4391	175	10	between	between	ADP
hassl-4391	175	11	the	the	DET
hassl-4391	175	12	covid-19	covid-19	PROPN
hassl-4391	175	13	disclosure	disclosure	NOUN
hassl-4391	175	14	and	and	CCONJ
hassl-4391	175	15	the	the	DET
hassl-4391	175	16	firm	firm	ADJ
hassl-4391	175	17	performance	performance	NOUN
hassl-4391	175	18	in	in	ADP
hassl-4391	175	19	the	the	DET
hassl-4391	175	20	context	context	NOUN
hassl-4391	175	21	of	of	ADP
hassl-4391	175	22	the	the	DET
hassl-4391	175	23	uk	uk	PROPN
hassl-4391	175	24	.	.	PUNCT
hassl-4391	176	1	the	the	DET
hassl-4391	176	2	impact	impact	NOUN
hassl-4391	176	3	of	of	ADP
hassl-4391	176	4	covid-19	covid-19	PROPN
hassl-4391	176	5	disclosure	disclosure	NOUN
hassl-4391	176	6	on	on	ADP
hassl-4391	176	7	performance	performance	NOUN
hassl-4391	176	8	may	may	AUX
hassl-4391	176	9	vary	vary	VERB
hassl-4391	176	10	across	across	ADP
hassl-4391	176	11	industries	industry	NOUN
hassl-4391	176	12	.	.	PUNCT
hassl-4391	177	1	for	for	ADP
hassl-4391	177	2	instance	instance	NOUN
hassl-4391	177	3	,	,	PUNCT
hassl-4391	177	4	industries	industry	NOUN
hassl-4391	177	5	directly	directly	ADV
hassl-4391	177	6	affected	affect	VERB
hassl-4391	177	7	by	by	ADP
hassl-4391	177	8	the	the	DET
hassl-4391	177	9	pandemic	pandemic	ADJ
hassl-4391	177	10	,	,	PUNCT
hassl-4391	177	11	such	such	ADJ
hassl-4391	177	12	as	as	ADP
hassl-4391	177	13	hospitality	hospitality	NOUN
hassl-4391	177	14	and	and	CCONJ
hassl-4391	177	15	travel	travel	NOUN
hassl-4391	177	16	,	,	PUNCT
hassl-4391	177	17	faced	face	VERB
hassl-4391	177	18	greater	great	ADJ
hassl-4391	177	19	scrutiny	scrutiny	NOUN
hassl-4391	177	20	and	and	CCONJ
hassl-4391	177	21	pressure	pressure	NOUN
hassl-4391	177	22	to	to	PART
hassl-4391	177	23	disclose	disclose	VERB
hassl-4391	177	24	their	their	PRON
hassl-4391	177	25	disaster	disaster	NOUN
hassl-4391	177	26	responses	response	NOUN
hassl-4391	177	27	.	.	PUNCT
hassl-4391	178	1	alsamhi	alsamhi	VERB
hassl-4391	178	2	et	et	PROPN
hassl-4391	178	3	al	al	PROPN
hassl-4391	178	4	.	.	PROPN
hassl-4391	179	1	(	(	PUNCT
hassl-4391	179	2	2022	2022	NUM
hassl-4391	179	3	)	)	PUNCT
hassl-4391	179	4	pointed	point	VERB
hassl-4391	179	5	out	out	ADP
hassl-4391	179	6	that	that	SCONJ
hassl-4391	179	7	there	there	PRON
hassl-4391	179	8	is	be	VERB
hassl-4391	179	9	a	a	DET
hassl-4391	179	10	significant	significant	ADJ
hassl-4391	179	11	difference	difference	NOUN
hassl-4391	179	12	in	in	ADP
hassl-4391	179	13	total	total	ADJ
hassl-4391	179	14	income	income	NOUN
hassl-4391	179	15	in	in	ADP
hassl-4391	179	16	the	the	DET
hassl-4391	179	17	construction	construction	NOUN
hassl-4391	179	18	sector	sector	NOUN
hassl-4391	179	19	in	in	ADP
hassl-4391	179	20	india	india	PROPN
hassl-4391	179	21	before	before	ADP
hassl-4391	179	22	and	and	CCONJ
hassl-4391	179	23	after	after	ADP
hassl-4391	179	24	covid-19	covid-19	PROPN
hassl-4391	179	25	.	.	PUNCT
hassl-4391	180	1	nguyen	nguyen	PROPN
hassl-4391	180	2	et	et	PROPN
hassl-4391	180	3	al	al	PROPN
hassl-4391	180	4	.	.	PROPN
hassl-4391	181	1	(	(	PUNCT
hassl-4391	181	2	2022	2022	NUM
hassl-4391	181	3	)	)	PUNCT
hassl-4391	181	4	indicated	indicate	VERB
hassl-4391	181	5	that	that	SCONJ
hassl-4391	181	6	companies	company	NOUN
hassl-4391	181	7	in	in	ADP
hassl-4391	181	8	these	these	DET
hassl-4391	181	9	sectors	sector	NOUN
hassl-4391	181	10	that	that	PRON
hassl-4391	181	11	engaged	engage	VERB
hassl-4391	181	12	in	in	ADP
hassl-4391	181	13	robust	robust	ADJ
hassl-4391	181	14	disclosure	disclosure	NOUN
hassl-4391	181	15	practices	practice	NOUN
hassl-4391	181	16	were	be	AUX
hassl-4391	181	17	better	well	ADV
hassl-4391	181	18	positioned	position	VERB
hassl-4391	181	19	to	to	PART
hassl-4391	181	20	recover	recover	VERB
hassl-4391	181	21	financially	financially	ADV
hassl-4391	181	22	compared	compare	VERB
hassl-4391	181	23	to	to	ADP
hassl-4391	181	24	their	their	PRON
hassl-4391	181	25	less	less	ADV
hassl-4391	181	26	transparent	transparent	ADJ
hassl-4391	181	27	counterparts	counterpart	NOUN
hassl-4391	181	28	.	.	PUNCT
hassl-4391	182	1	conversely	conversely	ADV
hassl-4391	182	2	,	,	PUNCT
hassl-4391	182	3	the	the	DET
hassl-4391	182	4	technology	technology	NOUN
hassl-4391	182	5	industry	industry	NOUN
hassl-4391	182	6	is	be	AUX
hassl-4391	182	7	less	less	ADV
hassl-4391	182	8	impacted	impact	VERB
hassl-4391	182	9	by	by	ADP
hassl-4391	182	10	the	the	DET
hassl-4391	182	11	pandemic	pandemic	ADJ
hassl-4391	182	12	and	and	CCONJ
hassl-4391	182	13	may	may	AUX
hassl-4391	182	14	not	not	PART
hassl-4391	182	15	have	have	AUX
hassl-4391	182	16	seen	see	VERB
hassl-4391	182	17	the	the	DET
hassl-4391	182	18	same	same	ADJ
hassl-4391	182	19	level	level	NOUN
hassl-4391	182	20	of	of	ADP
hassl-4391	182	21	correlation	correlation	NOUN
hassl-4391	182	22	between	between	ADP
hassl-4391	182	23	disclosure	disclosure	NOUN
hassl-4391	182	24	and	and	CCONJ
hassl-4391	182	25	performance	performance	NOUN
hassl-4391	182	26	due	due	ADP
hassl-4391	182	27	to	to	ADP
hassl-4391	182	28	different	different	ADJ
hassl-4391	182	29	market	market	NOUN
hassl-4391	182	30	dynamics	dynamic	NOUN
hassl-4391	182	31	.	.	PUNCT
hassl-4391	183	1	humanities	humanity	NOUN
hassl-4391	183	2	and	and	CCONJ
hassl-4391	183	3	social	social	ADJ
hassl-4391	183	4	sciences	science	NOUN
hassl-4391	183	5	letters	letter	NOUN
hassl-4391	183	6	,	,	PUNCT
hassl-4391	183	7	2025	2025	NUM
hassl-4391	183	8	,	,	PUNCT
hassl-4391	183	9	13(3	13(3	NUM
hassl-4391	183	10	):	):	PUNCT
hassl-4391	183	11	1145	1145	NUM
hassl-4391	183	12	-	-	SYM
hassl-4391	183	13	1159	1159	NUM
hassl-4391	183	14	1151	1151	NUM
hassl-4391	183	15	©	©	PROPN
hassl-4391	183	16	2025	2025	NUM
hassl-4391	183	17	conscientia	conscientia	PROPN
hassl-4391	183	18	beam	beam	PROPN
hassl-4391	183	19	.	.	PUNCT
hassl-4391	184	1	all	all	DET
hassl-4391	184	2	rights	right	NOUN
hassl-4391	184	3	reserved	reserve	VERB
hassl-4391	184	4	.	.	PUNCT
hassl-4391	185	1	wang	wang	PROPN
hassl-4391	185	2	and	and	CCONJ
hassl-4391	185	3	xing	xing	PROPN
hassl-4391	185	4	(	(	PUNCT
hassl-4391	185	5	2020	2020	NUM
hassl-4391	185	6	)	)	PUNCT
hassl-4391	185	7	found	find	VERB
hassl-4391	185	8	no	no	DET
hassl-4391	185	9	relationship	relationship	NOUN
hassl-4391	185	10	between	between	ADP
hassl-4391	185	11	the	the	DET
hassl-4391	185	12	extent	extent	NOUN
hassl-4391	185	13	of	of	ADP
hassl-4391	185	14	covid-19	covid-19	PROPN
hassl-4391	185	15	and	and	CCONJ
hassl-4391	185	16	firm	firm	ADJ
hassl-4391	185	17	performance	performance	NOUN
hassl-4391	185	18	.	.	PUNCT
hassl-4391	186	1	on	on	ADP
hassl-4391	186	2	the	the	DET
hassl-4391	186	3	other	other	ADJ
hassl-4391	186	4	hand	hand	NOUN
hassl-4391	186	5	,	,	PUNCT
hassl-4391	186	6	elgammal	elgammal	PROPN
hassl-4391	186	7	,	,	PUNCT
hassl-4391	186	8	el	el	PROPN
hassl-4391	186	9	-	-	PUNCT
hassl-4391	186	10	kassar	kassar	PROPN
hassl-4391	186	11	,	,	PUNCT
hassl-4391	186	12	and	and	CCONJ
hassl-4391	186	13	canaan	canaan	PROPN
hassl-4391	186	14	messarra	messarra	PROPN
hassl-4391	186	15	(	(	PUNCT
hassl-4391	186	16	2018	2018	NUM
hassl-4391	186	17	)	)	PUNCT
hassl-4391	186	18	indicated	indicate	VERB
hassl-4391	186	19	that	that	SCONJ
hassl-4391	186	20	company	company	NOUN
hassl-4391	186	21	size	size	NOUN
hassl-4391	186	22	had	have	VERB
hassl-4391	186	23	a	a	DET
hassl-4391	186	24	positive	positive	ADJ
hassl-4391	186	25	and	and	CCONJ
hassl-4391	186	26	significant	significant	ADJ
hassl-4391	186	27	effect	effect	NOUN
hassl-4391	186	28	at	at	ADP
hassl-4391	186	29	the	the	DET
hassl-4391	186	30	10	10	NUM
hassl-4391	186	31	%	%	NOUN
hassl-4391	186	32	significance	significance	NOUN
hassl-4391	186	33	level	level	NOUN
hassl-4391	186	34	on	on	ADP
hassl-4391	186	35	the	the	DET
hassl-4391	186	36	disclosure	disclosure	NOUN
hassl-4391	186	37	of	of	ADP
hassl-4391	186	38	good	good	ADJ
hassl-4391	186	39	news	news	NOUN
hassl-4391	186	40	,	,	PUNCT
hassl-4391	186	41	suggesting	suggest	VERB
hassl-4391	186	42	that	that	SCONJ
hassl-4391	186	43	larger	large	ADJ
hassl-4391	186	44	companies	company	NOUN
hassl-4391	186	45	disclosed	disclose	VERB
hassl-4391	186	46	more	more	ADV
hassl-4391	186	47	positive	positive	ADJ
hassl-4391	186	48	news	news	NOUN
hassl-4391	186	49	during	during	ADP
hassl-4391	186	50	the	the	DET
hassl-4391	186	51	pandemic	pandemic	NOUN
hassl-4391	186	52	.	.	PUNCT
hassl-4391	187	1	based	base	VERB
hassl-4391	187	2	on	on	ADP
hassl-4391	187	3	the	the	DET
hassl-4391	187	4	previous	previous	ADJ
hassl-4391	187	5	discussion	discussion	NOUN
hassl-4391	187	6	,	,	PUNCT
hassl-4391	187	7	it	it	PRON
hassl-4391	187	8	can	can	AUX
hassl-4391	187	9	be	be	AUX
hassl-4391	187	10	hypothesized	hypothesize	VERB
hassl-4391	187	11	that	that	SCONJ
hassl-4391	187	12	h5	h5	NOUN
hassl-4391	187	13	:	:	PUNCT
hassl-4391	187	14	there	there	PRON
hassl-4391	187	15	is	be	VERB
hassl-4391	187	16	a	a	DET
hassl-4391	187	17	positive	positive	ADJ
hassl-4391	187	18	relationship	relationship	NOUN
hassl-4391	187	19	between	between	ADP
hassl-4391	187	20	the	the	DET
hassl-4391	187	21	disclosure	disclosure	NOUN
hassl-4391	187	22	of	of	ADP
hassl-4391	187	23	covid-19	covid-19	PROPN
hassl-4391	187	24	information	information	NOUN
hassl-4391	187	25	and	and	CCONJ
hassl-4391	187	26	firm	firm	ADJ
hassl-4391	187	27	performance	performance	NOUN
hassl-4391	187	28	.	.	PUNCT
hassl-4391	188	1	3	3	X
hassl-4391	188	2	.	.	X
hassl-4391	188	3	research	research	NOUN
hassl-4391	188	4	methodology	methodology	NOUN
hassl-4391	188	5	3.1	3.1	NUM
hassl-4391	188	6	.	.	PUNCT
hassl-4391	189	1	study	study	NOUN
hassl-4391	189	2	sample	sample	NOUN
hassl-4391	189	3	all	all	DET
hassl-4391	189	4	the	the	DET
hassl-4391	189	5	industrial	industrial	ADJ
hassl-4391	189	6	companies	company	NOUN
hassl-4391	189	7	listed	list	VERB
hassl-4391	189	8	on	on	ADP
hassl-4391	189	9	the	the	DET
hassl-4391	189	10	amman	amman	PROPN
hassl-4391	189	11	stock	stock	PROPN
hassl-4391	189	12	exchange	exchange	PROPN
hassl-4391	189	13	were	be	AUX
hassl-4391	189	14	selected	select	VERB
hassl-4391	189	15	to	to	PART
hassl-4391	189	16	examine	examine	VERB
hassl-4391	189	17	the	the	DET
hassl-4391	189	18	extent	extent	NOUN
hassl-4391	189	19	of	of	ADP
hassl-4391	189	20	covid-19	covid-19	PROPN
hassl-4391	189	21	disclosure	disclosure	NOUN
hassl-4391	189	22	in	in	ADP
hassl-4391	189	23	annual	annual	ADJ
hassl-4391	189	24	reports	report	NOUN
hassl-4391	189	25	'	'	PART
hassl-4391	189	26	narratives	narrative	NOUN
hassl-4391	189	27	.	.	PUNCT
hassl-4391	190	1	the	the	DET
hassl-4391	190	2	initial	initial	ADJ
hassl-4391	190	3	list	list	NOUN
hassl-4391	190	4	of	of	ADP
hassl-4391	190	5	companies	company	NOUN
hassl-4391	190	6	consists	consist	VERB
hassl-4391	190	7	of	of	ADP
hassl-4391	190	8	all	all	DET
hassl-4391	190	9	63	63	NUM
hassl-4391	190	10	industrial	industrial	ADJ
hassl-4391	190	11	companies	company	NOUN
hassl-4391	190	12	listed	list	VERB
hassl-4391	190	13	on	on	ADP
hassl-4391	190	14	the	the	DET
hassl-4391	190	15	amman	amman	PROPN
hassl-4391	190	16	stock	stock	PROPN
hassl-4391	190	17	exchange	exchange	NOUN
hassl-4391	190	18	in	in	ADP
hassl-4391	190	19	2023	2023	NUM
hassl-4391	190	20	.	.	PUNCT
hassl-4391	191	1	however	however	ADV
hassl-4391	191	2	,	,	PUNCT
hassl-4391	191	3	the	the	DET
hassl-4391	191	4	final	final	ADJ
hassl-4391	191	5	sample	sample	NOUN
hassl-4391	191	6	consists	consist	VERB
hassl-4391	191	7	of	of	ADP
hassl-4391	191	8	60	60	NUM
hassl-4391	191	9	industrial	industrial	ADJ
hassl-4391	191	10	companies	company	NOUN
hassl-4391	191	11	after	after	ADP
hassl-4391	191	12	excluding	exclude	VERB
hassl-4391	191	13	3	3	NUM
hassl-4391	191	14	firms	firm	NOUN
hassl-4391	191	15	due	due	ADJ
hassl-4391	191	16	to	to	ADP
hassl-4391	191	17	the	the	DET
hassl-4391	191	18	unavailability	unavailability	NOUN
hassl-4391	191	19	of	of	ADP
hassl-4391	191	20	annual	annual	ADJ
hassl-4391	191	21	reports	report	NOUN
hassl-4391	191	22	.	.	PUNCT
hassl-4391	192	1	3.2	3.2	NUM
hassl-4391	192	2	.	.	PUNCT
hassl-4391	193	1	dependent	dependent	ADJ
hassl-4391	193	2	variable	variable	ADJ
hassl-4391	193	3	-disclosure	-disclosure	PROPN
hassl-4391	193	4	index	index	NOUN
hassl-4391	193	5	the	the	DET
hassl-4391	193	6	disclosure	disclosure	NOUN
hassl-4391	193	7	index	index	NOUN
hassl-4391	193	8	is	be	AUX
hassl-4391	193	9	a	a	DET
hassl-4391	193	10	widely	widely	ADV
hassl-4391	193	11	recognized	recognize	VERB
hassl-4391	193	12	tool	tool	NOUN
hassl-4391	193	13	frequently	frequently	ADV
hassl-4391	193	14	employed	employ	VERB
hassl-4391	193	15	in	in	ADP
hassl-4391	193	16	research	research	NOUN
hassl-4391	193	17	as	as	ADP
hassl-4391	193	18	a	a	DET
hassl-4391	193	19	proxy	proxy	NOUN
hassl-4391	193	20	for	for	ADP
hassl-4391	193	21	measuring	measure	VERB
hassl-4391	193	22	the	the	DET
hassl-4391	193	23	extent	extent	NOUN
hassl-4391	193	24	of	of	ADP
hassl-4391	193	25	corporate	corporate	ADJ
hassl-4391	193	26	disclosure	disclosure	NOUN
hassl-4391	193	27	practices	practice	NOUN
hassl-4391	193	28	.	.	PUNCT
hassl-4391	194	1	marston	marston	PROPN
hassl-4391	194	2	and	and	CCONJ
hassl-4391	194	3	shrives	shrive	NOUN
hassl-4391	194	4	(	(	PUNCT
hassl-4391	194	5	1991	1991	NUM
hassl-4391	194	6	)	)	PUNCT
hassl-4391	194	7	conducted	conduct	VERB
hassl-4391	194	8	a	a	DET
hassl-4391	194	9	review	review	NOUN
hassl-4391	194	10	of	of	ADP
hassl-4391	194	11	the	the	DET
hassl-4391	194	12	use	use	NOUN
hassl-4391	194	13	of	of	ADP
hassl-4391	194	14	disclosure	disclosure	NOUN
hassl-4391	194	15	indices	index	NOUN
hassl-4391	194	16	in	in	ADP
hassl-4391	194	17	the	the	DET
hassl-4391	194	18	literature	literature	NOUN
hassl-4391	194	19	to	to	PART
hassl-4391	194	20	assess	assess	VERB
hassl-4391	194	21	corporate	corporate	ADJ
hassl-4391	194	22	disclosure	disclosure	NOUN
hassl-4391	194	23	quality	quality	NOUN
hassl-4391	194	24	.	.	PUNCT
hassl-4391	195	1	a	a	DET
hassl-4391	195	2	key	key	ADJ
hassl-4391	195	3	step	step	NOUN
hassl-4391	195	4	in	in	ADP
hassl-4391	195	5	constructing	construct	VERB
hassl-4391	195	6	a	a	DET
hassl-4391	195	7	disclosure	disclosure	NOUN
hassl-4391	195	8	index	index	NOUN
hassl-4391	195	9	is	be	AUX
hassl-4391	195	10	identifying	identify	VERB
hassl-4391	195	11	the	the	DET
hassl-4391	195	12	preidentified	preidentified	ADJ
hassl-4391	195	13	items	item	NOUN
hassl-4391	195	14	expected	expect	VERB
hassl-4391	195	15	to	to	PART
hassl-4391	195	16	appear	appear	VERB
hassl-4391	195	17	in	in	ADP
hassl-4391	195	18	annual	annual	ADJ
hassl-4391	195	19	reports	report	NOUN
hassl-4391	195	20	.	.	PUNCT
hassl-4391	196	1	since	since	SCONJ
hassl-4391	196	2	no	no	DET
hassl-4391	196	3	standardized	standardized	ADJ
hassl-4391	196	4	theory	theory	NOUN
hassl-4391	196	5	dictates	dictate	VERB
hassl-4391	196	6	the	the	DET
hassl-4391	196	7	number	number	NOUN
hassl-4391	196	8	or	or	CCONJ
hassl-4391	196	9	choice	choice	NOUN
hassl-4391	196	10	of	of	ADP
hassl-4391	196	11	items	item	NOUN
hassl-4391	196	12	,	,	PUNCT
hassl-4391	196	13	past	past	ADJ
hassl-4391	196	14	studies	study	NOUN
hassl-4391	196	15	have	have	AUX
hassl-4391	196	16	used	use	VERB
hassl-4391	196	17	lists	list	NOUN
hassl-4391	196	18	ranging	range	VERB
hassl-4391	196	19	from	from	ADP
hassl-4391	196	20	as	as	ADV
hassl-4391	196	21	few	few	ADJ
hassl-4391	196	22	as	as	ADP
hassl-4391	196	23	17	17	NUM
hassl-4391	196	24	items	item	NOUN
hassl-4391	196	25	(	(	PUNCT
hassl-4391	196	26	barrett	barrett	PROPN
hassl-4391	196	27	,	,	PUNCT
hassl-4391	196	28	1975	1975	NUM
hassl-4391	196	29	)	)	PUNCT
hassl-4391	196	30	to	to	ADP
hassl-4391	196	31	as	as	ADV
hassl-4391	196	32	many	many	ADJ
hassl-4391	196	33	as	as	ADP
hassl-4391	196	34	250	250	NUM
hassl-4391	196	35	(	(	PUNCT
hassl-4391	196	36	curuk	curuk	NOUN
hassl-4391	196	37	,	,	PUNCT
hassl-4391	196	38	1999	1999	NUM
hassl-4391	196	39	)	)	PUNCT
hassl-4391	196	40	.	.	PUNCT
hassl-4391	197	1	the	the	DET
hassl-4391	197	2	selection	selection	NOUN
hassl-4391	197	3	of	of	ADP
hassl-4391	197	4	disclosure	disclosure	NOUN
hassl-4391	197	5	items	item	NOUN
hassl-4391	197	6	is	be	AUX
hassl-4391	197	7	informed	inform	VERB
hassl-4391	197	8	by	by	ADP
hassl-4391	197	9	a	a	DET
hassl-4391	197	10	review	review	NOUN
hassl-4391	197	11	of	of	ADP
hassl-4391	197	12	the	the	DET
hassl-4391	197	13	literature	literature	NOUN
hassl-4391	197	14	and	and	CCONJ
hassl-4391	197	15	a	a	DET
hassl-4391	197	16	detailed	detailed	ADJ
hassl-4391	197	17	examination	examination	NOUN
hassl-4391	197	18	of	of	ADP
hassl-4391	197	19	sample	sample	NOUN
hassl-4391	197	20	annual	annual	ADJ
hassl-4391	197	21	reports	report	NOUN
hassl-4391	197	22	.	.	PUNCT
hassl-4391	198	1	several	several	ADJ
hassl-4391	198	2	steps	step	NOUN
hassl-4391	198	3	are	be	AUX
hassl-4391	198	4	followed	follow	VERB
hassl-4391	198	5	to	to	PART
hassl-4391	198	6	construct	construct	VERB
hassl-4391	198	7	the	the	DET
hassl-4391	198	8	disclosure	disclosure	NOUN
hassl-4391	198	9	index	index	NOUN
hassl-4391	198	10	.	.	PUNCT
hassl-4391	199	1	first	first	ADV
hassl-4391	199	2	,	,	PUNCT
hassl-4391	199	3	a	a	DET
hassl-4391	199	4	detailed	detailed	ADJ
hassl-4391	199	5	review	review	NOUN
hassl-4391	199	6	of	of	ADP
hassl-4391	199	7	prior	prior	ADJ
hassl-4391	199	8	studies	study	NOUN
hassl-4391	199	9	on	on	ADP
hassl-4391	199	10	covid-19	covid-19	PROPN
hassl-4391	199	11	disclosure	disclosure	NOUN
hassl-4391	199	12	to	to	PART
hassl-4391	199	13	develop	develop	VERB
hassl-4391	199	14	a	a	DET
hassl-4391	199	15	comprehensive	comprehensive	ADJ
hassl-4391	199	16	disclosure	disclosure	NOUN
hassl-4391	199	17	list	list	NOUN
hassl-4391	199	18	and	and	CCONJ
hassl-4391	199	19	minimize	minimize	VERB
hassl-4391	199	20	bias	bias	NOUN
hassl-4391	199	21	from	from	ADP
hassl-4391	199	22	potentially	potentially	ADV
hassl-4391	199	23	excluded	exclude	VERB
hassl-4391	199	24	items	item	NOUN
hassl-4391	199	25	(	(	PUNCT
hassl-4391	199	26	albitar	albitar	PROPN
hassl-4391	199	27	et	et	PROPN
hassl-4391	199	28	al	al	PROPN
hassl-4391	199	29	.	.	PROPN
hassl-4391	199	30	,	,	PUNCT
hassl-4391	199	31	2021	2021	NUM
hassl-4391	199	32	;	;	PUNCT
hassl-4391	199	33	elmarzouky	elmarzouky	NOUN
hassl-4391	199	34	et	et	PROPN
hassl-4391	199	35	al	al	PROPN
hassl-4391	199	36	.	.	PROPN
hassl-4391	199	37	,	,	PUNCT
hassl-4391	199	38	2021	2021	NUM
hassl-4391	199	39	;	;	PUNCT
hassl-4391	199	40	wang	wang	PROPN
hassl-4391	199	41	&	&	CCONJ
hassl-4391	199	42	xing	xing	PROPN
hassl-4391	199	43	,	,	PUNCT
hassl-4391	199	44	2020	2020	NUM
hassl-4391	199	45	)	)	PUNCT
hassl-4391	199	46	was	be	AUX
hassl-4391	199	47	conducted	conduct	VERB
hassl-4391	199	48	.	.	PUNCT
hassl-4391	200	1	many	many	ADJ
hassl-4391	200	2	of	of	ADP
hassl-4391	200	3	these	these	DET
hassl-4391	200	4	studies	study	NOUN
hassl-4391	200	5	utilized	utilize	VERB
hassl-4391	200	6	automated	automate	VERB
hassl-4391	200	7	content	content	NOUN
hassl-4391	200	8	analysis	analysis	NOUN
hassl-4391	200	9	based	base	VERB
hassl-4391	200	10	on	on	ADP
hassl-4391	200	11	word	word	NOUN
hassl-4391	200	12	counts	count	VERB
hassl-4391	200	13	from	from	ADP
hassl-4391	200	14	a	a	DET
hassl-4391	200	15	predefined	predefine	VERB
hassl-4391	200	16	list	list	NOUN
hassl-4391	200	17	of	of	ADP
hassl-4391	200	18	keywords	keyword	NOUN
hassl-4391	200	19	.	.	PUNCT
hassl-4391	201	1	drawing	draw	VERB
hassl-4391	201	2	from	from	ADP
hassl-4391	201	3	this	this	DET
hassl-4391	201	4	review	review	NOUN
hassl-4391	201	5	,	,	PUNCT
hassl-4391	201	6	an	an	DET
hassl-4391	201	7	initial	initial	ADJ
hassl-4391	201	8	list	list	NOUN
hassl-4391	201	9	of	of	ADP
hassl-4391	201	10	disclosure	disclosure	NOUN
hassl-4391	201	11	items	item	NOUN
hassl-4391	201	12	was	be	AUX
hassl-4391	201	13	assembled	assemble	VERB
hassl-4391	201	14	.	.	PUNCT
hassl-4391	202	1	second	second	ADV
hassl-4391	202	2	,	,	PUNCT
hassl-4391	202	3	the	the	DET
hassl-4391	202	4	narrative	narrative	NOUN
hassl-4391	202	5	sections	section	NOUN
hassl-4391	202	6	of	of	ADP
hassl-4391	202	7	the	the	DET
hassl-4391	202	8	annual	annual	ADJ
hassl-4391	202	9	reports	report	NOUN
hassl-4391	202	10	were	be	AUX
hassl-4391	202	11	reviewed	review	VERB
hassl-4391	202	12	to	to	PART
hassl-4391	202	13	ensure	ensure	VERB
hassl-4391	202	14	that	that	SCONJ
hassl-4391	202	15	no	no	DET
hassl-4391	202	16	relevant	relevant	ADJ
hassl-4391	202	17	items	item	NOUN
hassl-4391	202	18	were	be	AUX
hassl-4391	202	19	overlooked	overlook	VERB
hassl-4391	202	20	in	in	ADP
hassl-4391	202	21	the	the	DET
hassl-4391	202	22	initial	initial	ADJ
hassl-4391	202	23	list	list	NOUN
hassl-4391	202	24	.	.	PUNCT
hassl-4391	203	1	highly	highly	ADV
hassl-4391	203	2	standardized	standardized	ADJ
hassl-4391	203	3	sections	section	NOUN
hassl-4391	203	4	,	,	PUNCT
hassl-4391	203	5	such	such	ADJ
hassl-4391	203	6	as	as	ADP
hassl-4391	203	7	the	the	DET
hassl-4391	203	8	director	director	NOUN
hassl-4391	203	9	’s	’s	PART
hassl-4391	203	10	report	report	NOUN
hassl-4391	203	11	and	and	CCONJ
hassl-4391	203	12	corporate	corporate	ADJ
hassl-4391	203	13	governance	governance	NOUN
hassl-4391	203	14	reports	report	NOUN
hassl-4391	203	15	were	be	AUX
hassl-4391	203	16	excluded	exclude	VERB
hassl-4391	203	17	from	from	ADP
hassl-4391	203	18	this	this	DET
hassl-4391	203	19	review	review	NOUN
hassl-4391	203	20	.	.	PUNCT
hassl-4391	204	1	based	base	VERB
hassl-4391	204	2	on	on	ADP
hassl-4391	204	3	this	this	DET
hassl-4391	204	4	examination	examination	NOUN
hassl-4391	204	5	,	,	PUNCT
hassl-4391	204	6	the	the	DET
hassl-4391	204	7	initial	initial	ADJ
hassl-4391	204	8	list	list	NOUN
hassl-4391	204	9	was	be	AUX
hassl-4391	204	10	refined	refine	VERB
hassl-4391	204	11	to	to	PART
hassl-4391	204	12	create	create	VERB
hassl-4391	204	13	a	a	DET
hassl-4391	204	14	preliminary	preliminary	ADJ
hassl-4391	204	15	covid-19	covid-19	PROPN
hassl-4391	204	16	disclosure	disclosure	NOUN
hassl-4391	204	17	list	list	NOUN
hassl-4391	204	18	consisting	consist	VERB
hassl-4391	204	19	of	of	ADP
hassl-4391	204	20	33	33	NUM
hassl-4391	204	21	items	item	NOUN
hassl-4391	204	22	.	.	PUNCT
hassl-4391	205	1	third	third	ADJ
hassl-4391	205	2	,	,	PUNCT
hassl-4391	205	3	prior	prior	ADJ
hassl-4391	205	4	studies	study	NOUN
hassl-4391	205	5	have	have	AUX
hassl-4391	205	6	used	use	VERB
hassl-4391	205	7	two	two	NUM
hassl-4391	205	8	independent	independent	ADJ
hassl-4391	205	9	coders	coder	NOUN
hassl-4391	205	10	to	to	PART
hassl-4391	205	11	analyze	analyze	VERB
hassl-4391	205	12	a	a	DET
hassl-4391	205	13	sample	sample	NOUN
hassl-4391	205	14	of	of	ADP
hassl-4391	205	15	reports	report	NOUN
hassl-4391	205	16	,	,	PUNCT
hassl-4391	205	17	resolving	resolve	VERB
hassl-4391	205	18	any	any	DET
hassl-4391	205	19	discrepancies	discrepancy	NOUN
hassl-4391	205	20	through	through	ADP
hassl-4391	205	21	discussion	discussion	NOUN
hassl-4391	205	22	to	to	PART
hassl-4391	205	23	minimize	minimize	VERB
hassl-4391	205	24	potential	potential	ADJ
hassl-4391	205	25	bias	bias	NOUN
hassl-4391	205	26	and	and	CCONJ
hassl-4391	205	27	subjectivity	subjectivity	NOUN
hassl-4391	205	28	in	in	ADP
hassl-4391	205	29	interpreting	interpret	VERB
hassl-4391	205	30	the	the	DET
hassl-4391	205	31	narratives	narrative	NOUN
hassl-4391	205	32	of	of	ADP
hassl-4391	205	33	annual	annual	ADJ
hassl-4391	205	34	reports	report	NOUN
hassl-4391	205	35	.	.	PUNCT
hassl-4391	206	1	following	follow	VERB
hassl-4391	206	2	this	this	DET
hassl-4391	206	3	approach	approach	NOUN
hassl-4391	206	4	,	,	PUNCT
hassl-4391	206	5	a	a	DET
hassl-4391	206	6	pilot	pilot	NOUN
hassl-4391	206	7	test	test	NOUN
hassl-4391	206	8	was	be	AUX
hassl-4391	206	9	conducted	conduct	VERB
hassl-4391	206	10	in	in	ADP
hassl-4391	206	11	this	this	DET
hassl-4391	206	12	study	study	NOUN
hassl-4391	206	13	using	use	VERB
hassl-4391	206	14	a	a	DET
hassl-4391	206	15	sample	sample	NOUN
hassl-4391	206	16	of	of	ADP
hassl-4391	206	17	five	five	NUM
hassl-4391	206	18	randomly	randomly	ADV
hassl-4391	206	19	selected	select	VERB
hassl-4391	206	20	industrial	industrial	ADJ
hassl-4391	206	21	companies	company	NOUN
hassl-4391	206	22	listed	list	VERB
hassl-4391	206	23	on	on	ADP
hassl-4391	206	24	the	the	DET
hassl-4391	206	25	amman	amman	PROPN
hassl-4391	206	26	stock	stock	PROPN
hassl-4391	206	27	exchange	exchange	NOUN
hassl-4391	206	28	in	in	ADP
hassl-4391	206	29	2023	2023	NUM
hassl-4391	206	30	.	.	PUNCT
hassl-4391	207	1	this	this	DET
hassl-4391	207	2	pilot	pilot	NOUN
hassl-4391	207	3	test	test	NOUN
hassl-4391	207	4	aimed	aim	VERB
hassl-4391	207	5	to	to	PART
hassl-4391	207	6	establish	establish	VERB
hassl-4391	207	7	consistent	consistent	ADJ
hassl-4391	207	8	criteria	criterion	NOUN
hassl-4391	207	9	for	for	ADP
hassl-4391	207	10	identifying	identify	VERB
hassl-4391	207	11	the	the	DET
hassl-4391	207	12	presence	presence	NOUN
hassl-4391	207	13	or	or	CCONJ
hassl-4391	207	14	absence	absence	NOUN
hassl-4391	207	15	of	of	ADP
hassl-4391	207	16	specific	specific	ADJ
hassl-4391	207	17	disclosure	disclosure	NOUN
hassl-4391	207	18	items	item	NOUN
hassl-4391	207	19	.	.	PUNCT
hassl-4391	208	1	minor	minor	ADJ
hassl-4391	208	2	adjustments	adjustment	NOUN
hassl-4391	208	3	were	be	AUX
hassl-4391	208	4	made	make	VERB
hassl-4391	208	5	to	to	ADP
hassl-4391	208	6	some	some	DET
hassl-4391	208	7	items	item	NOUN
hassl-4391	208	8	,	,	PUNCT
hassl-4391	208	9	such	such	ADJ
hassl-4391	208	10	as	as	ADP
hassl-4391	208	11	modifying	modify	VERB
hassl-4391	208	12	word	word	NOUN
hassl-4391	208	13	combinations	combination	NOUN
hassl-4391	208	14	to	to	PART
hassl-4391	208	15	ensure	ensure	VERB
hassl-4391	208	16	that	that	SCONJ
hassl-4391	208	17	all	all	DET
hassl-4391	208	18	relevant	relevant	ADJ
hassl-4391	208	19	items	item	NOUN
hassl-4391	208	20	were	be	AUX
hassl-4391	208	21	included	include	VERB
hassl-4391	208	22	and	and	CCONJ
hassl-4391	208	23	irrelevant	irrelevant	ADJ
hassl-4391	208	24	or	or	CCONJ
hassl-4391	208	25	ambiguous	ambiguous	ADJ
hassl-4391	208	26	items	item	NOUN
hassl-4391	208	27	were	be	AUX
hassl-4391	208	28	excluded	exclude	VERB
hassl-4391	208	29	.	.	PUNCT
hassl-4391	209	1	this	this	DET
hassl-4391	209	2	detailed	detailed	ADJ
hassl-4391	209	3	review	review	NOUN
hassl-4391	209	4	of	of	ADP
hassl-4391	209	5	pilot	pilot	NOUN
hassl-4391	209	6	-	-	PUNCT
hassl-4391	209	7	tested	test	VERB
hassl-4391	209	8	annual	annual	ADJ
hassl-4391	209	9	reports	report	NOUN
hassl-4391	209	10	refined	refine	VERB
hassl-4391	209	11	the	the	DET
hassl-4391	209	12	list	list	NOUN
hassl-4391	209	13	,	,	PUNCT
hassl-4391	209	14	helping	help	VERB
hassl-4391	209	15	to	to	PART
hassl-4391	209	16	improve	improve	VERB
hassl-4391	209	17	the	the	DET
hassl-4391	209	18	index	index	NOUN
hassl-4391	209	19	and	and	CCONJ
hassl-4391	209	20	address	address	VERB
hassl-4391	209	21	any	any	DET
hassl-4391	209	22	challenges	challenge	NOUN
hassl-4391	209	23	in	in	ADP
hassl-4391	209	24	applying	apply	VERB
hassl-4391	209	25	certain	certain	ADJ
hassl-4391	209	26	items	item	NOUN
hassl-4391	209	27	across	across	ADP
hassl-4391	209	28	companies	company	NOUN
hassl-4391	209	29	in	in	ADP
hassl-4391	209	30	different	different	ADJ
hassl-4391	209	31	sectors	sector	NOUN
hassl-4391	209	32	.	.	PUNCT
hassl-4391	210	1	fourth	fourth	ADJ
hassl-4391	210	2	,	,	PUNCT
hassl-4391	210	3	a	a	DET
hassl-4391	210	4	key	key	ADJ
hassl-4391	210	5	consideration	consideration	NOUN
hassl-4391	210	6	when	when	SCONJ
hassl-4391	210	7	using	use	VERB
hassl-4391	210	8	a	a	DET
hassl-4391	210	9	disclosure	disclosure	NOUN
hassl-4391	210	10	index	index	NOUN
hassl-4391	210	11	is	be	AUX
hassl-4391	210	12	determining	determine	VERB
hassl-4391	210	13	whether	whether	SCONJ
hassl-4391	210	14	specific	specific	ADJ
hassl-4391	210	15	items	item	NOUN
hassl-4391	210	16	apply	apply	VERB
hassl-4391	210	17	to	to	ADP
hassl-4391	210	18	each	each	DET
hassl-4391	210	19	company	company	NOUN
hassl-4391	210	20	.	.	PUNCT
hassl-4391	211	1	cooke	cooke	PROPN
hassl-4391	211	2	(	(	PUNCT
hassl-4391	211	3	1989	1989	NUM
hassl-4391	211	4	)	)	PUNCT
hassl-4391	211	5	recommended	recommend	VERB
hassl-4391	211	6	reviewing	review	VERB
hassl-4391	211	7	the	the	DET
hassl-4391	211	8	entire	entire	ADJ
hassl-4391	211	9	annual	annual	ADJ
hassl-4391	211	10	report	report	NOUN
hassl-4391	211	11	to	to	PART
hassl-4391	211	12	assess	assess	VERB
hassl-4391	211	13	the	the	DET
hassl-4391	211	14	relevance	relevance	NOUN
hassl-4391	211	15	of	of	ADP
hassl-4391	211	16	individual	individual	ADJ
hassl-4391	211	17	items	item	NOUN
hassl-4391	211	18	.	.	PUNCT
hassl-4391	212	1	alternatively	alternatively	ADV
hassl-4391	212	2	,	,	PUNCT
hassl-4391	212	3	limiting	limit	VERB
hassl-4391	212	4	the	the	DET
hassl-4391	212	5	index	index	NOUN
hassl-4391	212	6	to	to	ADP
hassl-4391	212	7	items	item	NOUN
hassl-4391	212	8	that	that	SCONJ
hassl-4391	212	9	all	all	DET
hassl-4391	212	10	sample	sample	NOUN
hassl-4391	212	11	firms	firm	NOUN
hassl-4391	212	12	could	could	AUX
hassl-4391	212	13	disclose	disclose	VERB
hassl-4391	212	14	as	as	SCONJ
hassl-4391	212	15	suggested	suggest	VERB
hassl-4391	212	16	by	by	ADP
hassl-4391	212	17	botosan	botosan	PROPN
hassl-4391	212	18	(	(	PUNCT
hassl-4391	212	19	1997	1997	NUM
hassl-4391	212	20	)	)	PUNCT
hassl-4391	212	21	helps	help	VERB
hassl-4391	212	22	avoid	avoid	VERB
hassl-4391	212	23	this	this	DET
hassl-4391	212	24	issue	issue	NOUN
hassl-4391	212	25	.	.	PUNCT
hassl-4391	213	1	buzby	buzby	NOUN
hassl-4391	213	2	(	(	PUNCT
hassl-4391	213	3	1972	1972	NUM
hassl-4391	213	4	)	)	PUNCT
hassl-4391	213	5	argued	argue	VERB
hassl-4391	213	6	that	that	SCONJ
hassl-4391	213	7	omitting	omit	VERB
hassl-4391	213	8	significant	significant	ADJ
hassl-4391	213	9	items	item	NOUN
hassl-4391	213	10	from	from	ADP
hassl-4391	213	11	the	the	DET
hassl-4391	213	12	index	index	NOUN
hassl-4391	213	13	may	may	AUX
hassl-4391	213	14	reduce	reduce	VERB
hassl-4391	213	15	its	its	PRON
hassl-4391	213	16	effectiveness	effectiveness	NOUN
hassl-4391	213	17	in	in	ADP
hassl-4391	213	18	differentiating	differentiate	VERB
hassl-4391	213	19	companies	company	NOUN
hassl-4391	213	20	.	.	PUNCT
hassl-4391	214	1	following	follow	VERB
hassl-4391	214	2	these	these	DET
hassl-4391	214	3	guidelines	guideline	NOUN
hassl-4391	214	4	,	,	PUNCT
hassl-4391	214	5	the	the	DET
hassl-4391	214	6	final	final	ADJ
hassl-4391	214	7	disclosure	disclosure	NOUN
hassl-4391	214	8	index	index	NOUN
hassl-4391	214	9	list	list	NOUN
hassl-4391	214	10	includes	include	VERB
hassl-4391	214	11	30	30	NUM
hassl-4391	214	12	covid-19	covid-19	PROPN
hassl-4391	214	13	items	item	NOUN
hassl-4391	214	14	.	.	PUNCT
hassl-4391	215	1	the	the	DET
hassl-4391	215	2	next	next	ADJ
hassl-4391	215	3	step	step	NOUN
hassl-4391	215	4	in	in	ADP
hassl-4391	215	5	constructing	construct	VERB
hassl-4391	215	6	a	a	DET
hassl-4391	215	7	disclosure	disclosure	NOUN
hassl-4391	215	8	index	index	NOUN
hassl-4391	215	9	involves	involve	VERB
hassl-4391	215	10	assigning	assign	VERB
hassl-4391	215	11	weights	weight	NOUN
hassl-4391	215	12	to	to	ADP
hassl-4391	215	13	each	each	DET
hassl-4391	215	14	item	item	NOUN
hassl-4391	215	15	.	.	PUNCT
hassl-4391	216	1	two	two	NUM
hassl-4391	216	2	main	main	ADJ
hassl-4391	216	3	approaches	approach	NOUN
hassl-4391	216	4	are	be	AUX
hassl-4391	216	5	commonly	commonly	ADV
hassl-4391	216	6	used	use	VERB
hassl-4391	216	7	:	:	PUNCT
hassl-4391	216	8	weighted	weight	VERB
hassl-4391	216	9	and	and	CCONJ
hassl-4391	216	10	unweighted	unweighted	ADJ
hassl-4391	216	11	indices	index	NOUN
hassl-4391	216	12	.	.	PUNCT
hassl-4391	217	1	the	the	DET
hassl-4391	217	2	unweighted	unweighted	ADJ
hassl-4391	217	3	index	index	NOUN
hassl-4391	217	4	treats	treat	VERB
hassl-4391	217	5	all	all	DET
hassl-4391	217	6	disclosure	disclosure	NOUN
hassl-4391	217	7	items	item	NOUN
hassl-4391	217	8	as	as	ADP
hassl-4391	217	9	equally	equally	ADV
hassl-4391	217	10	important	important	ADJ
hassl-4391	217	11	using	use	VERB
hassl-4391	217	12	a	a	DET
hassl-4391	217	13	dichotomous	dichotomous	ADJ
hassl-4391	217	14	scoring	scoring	NOUN
hassl-4391	217	15	method	method	NOUN
hassl-4391	217	16	where	where	SCONJ
hassl-4391	217	17	an	an	DET
hassl-4391	217	18	item	item	NOUN
hassl-4391	217	19	receives	receive	VERB
hassl-4391	217	20	a	a	DET
hassl-4391	217	21	score	score	NOUN
hassl-4391	217	22	of	of	ADP
hassl-4391	217	23	1	1	NUM
hassl-4391	217	24	if	if	SCONJ
hassl-4391	217	25	disclosed	disclose	VERB
hassl-4391	217	26	in	in	ADP
hassl-4391	217	27	the	the	DET
hassl-4391	217	28	humanities	humanity	NOUN
hassl-4391	217	29	and	and	CCONJ
hassl-4391	217	30	social	social	ADJ
hassl-4391	217	31	sciences	science	NOUN
hassl-4391	217	32	letters	letter	NOUN
hassl-4391	217	33	,	,	PUNCT
hassl-4391	217	34	2025	2025	NUM
hassl-4391	217	35	,	,	PUNCT
hassl-4391	217	36	13(3	13(3	NUM
hassl-4391	217	37	):	):	PUNCT
hassl-4391	217	38	1145	1145	NUM
hassl-4391	217	39	-	-	SYM
hassl-4391	217	40	1159	1159	NUM
hassl-4391	217	41	1152	1152	NUM
hassl-4391	217	42	©	©	PROPN
hassl-4391	217	43	2025	2025	NUM
hassl-4391	217	44	conscientia	conscientia	PROPN
hassl-4391	217	45	beam	beam	PROPN
hassl-4391	217	46	.	.	PUNCT
hassl-4391	218	1	all	all	DET
hassl-4391	218	2	rights	right	NOUN
hassl-4391	218	3	reserved	reserve	VERB
hassl-4391	218	4	.	.	PUNCT
hassl-4391	219	1	annual	annual	ADJ
hassl-4391	219	2	report	report	NOUN
hassl-4391	219	3	and	and	CCONJ
hassl-4391	219	4	0	0	NUM
hassl-4391	219	5	if	if	SCONJ
hassl-4391	219	6	not	not	PART
hassl-4391	219	7	.	.	PUNCT
hassl-4391	220	1	kamran	kamran	PROPN
hassl-4391	220	2	ahmed	ahmed	PROPN
hassl-4391	220	3	and	and	CCONJ
hassl-4391	220	4	courtis	courtis	PROPN
hassl-4391	220	5	(	(	PUNCT
hassl-4391	220	6	1999	1999	NUM
hassl-4391	220	7	)	)	PUNCT
hassl-4391	220	8	argued	argue	VERB
hassl-4391	220	9	that	that	SCONJ
hassl-4391	220	10	unweighted	unweighted	ADJ
hassl-4391	220	11	indices	index	NOUN
hassl-4391	220	12	help	help	VERB
hassl-4391	220	13	reduce	reduce	VERB
hassl-4391	220	14	subjectivity	subjectivity	NOUN
hassl-4391	220	15	in	in	ADP
hassl-4391	220	16	disclosure	disclosure	NOUN
hassl-4391	220	17	measurement	measurement	NOUN
hassl-4391	220	18	.	.	PUNCT
hassl-4391	221	1	conversely	conversely	ADV
hassl-4391	221	2	,	,	PUNCT
hassl-4391	221	3	the	the	DET
hassl-4391	221	4	weighted	weighted	ADJ
hassl-4391	221	5	index	index	NOUN
hassl-4391	221	6	,	,	PUNCT
hassl-4391	221	7	used	use	VERB
hassl-4391	221	8	in	in	ADP
hassl-4391	221	9	some	some	DET
hassl-4391	221	10	prior	prior	ADJ
hassl-4391	221	11	studies	study	NOUN
hassl-4391	221	12	to	to	PART
hassl-4391	221	13	assess	assess	VERB
hassl-4391	221	14	disclosure	disclosure	NOUN
hassl-4391	221	15	extent	extent	NOUN
hassl-4391	221	16	,	,	PUNCT
hassl-4391	221	17	assigns	assign	VERB
hassl-4391	221	18	different	different	ADJ
hassl-4391	221	19	weights	weight	NOUN
hassl-4391	221	20	to	to	ADP
hassl-4391	221	21	items	item	NOUN
hassl-4391	221	22	based	base	VERB
hassl-4391	221	23	on	on	ADP
hassl-4391	221	24	their	their	PRON
hassl-4391	221	25	perceived	perceive	VERB
hassl-4391	221	26	importance	importance	NOUN
hassl-4391	221	27	.	.	PUNCT
hassl-4391	222	1	for	for	ADP
hassl-4391	222	2	example	example	NOUN
hassl-4391	222	3	,	,	PUNCT
hassl-4391	222	4	buzby	buzby	NOUN
hassl-4391	222	5	(	(	PUNCT
hassl-4391	222	6	1974	1974	NUM
hassl-4391	222	7	)	)	PUNCT
hassl-4391	222	8	developed	develop	VERB
hassl-4391	222	9	a	a	DET
hassl-4391	222	10	weighting	weighting	NOUN
hassl-4391	222	11	system	system	NOUN
hassl-4391	222	12	by	by	ADP
hassl-4391	222	13	surveying	survey	VERB
hassl-4391	222	14	financial	financial	ADJ
hassl-4391	222	15	analysts	analyst	NOUN
hassl-4391	222	16	to	to	PART
hassl-4391	222	17	gauge	gauge	VERB
hassl-4391	222	18	the	the	DET
hassl-4391	222	19	relative	relative	ADJ
hassl-4391	222	20	significance	significance	NOUN
hassl-4391	222	21	of	of	ADP
hassl-4391	222	22	each	each	DET
hassl-4391	222	23	item	item	NOUN
hassl-4391	222	24	,	,	PUNCT
hassl-4391	222	25	with	with	ADP
hassl-4391	222	26	the	the	DET
hassl-4391	222	27	mean	mean	ADJ
hassl-4391	222	28	score	score	NOUN
hassl-4391	222	29	reflecting	reflect	VERB
hassl-4391	222	30	each	each	DET
hassl-4391	222	31	item	item	NOUN
hassl-4391	222	32	's	's	PART
hassl-4391	222	33	importance	importance	NOUN
hassl-4391	222	34	.	.	PUNCT
hassl-4391	223	1	however	however	ADV
hassl-4391	223	2	,	,	PUNCT
hassl-4391	223	3	critics	critic	NOUN
hassl-4391	223	4	argue	argue	VERB
hassl-4391	223	5	that	that	SCONJ
hassl-4391	223	6	using	use	VERB
hassl-4391	223	7	weights	weight	NOUN
hassl-4391	223	8	may	may	AUX
hassl-4391	223	9	introduce	introduce	VERB
hassl-4391	223	10	variability	variability	NOUN
hassl-4391	223	11	since	since	SCONJ
hassl-4391	223	12	the	the	DET
hassl-4391	223	13	importance	importance	NOUN
hassl-4391	223	14	of	of	ADP
hassl-4391	223	15	each	each	DET
hassl-4391	223	16	item	item	NOUN
hassl-4391	223	17	can	can	AUX
hassl-4391	223	18	change	change	VERB
hassl-4391	223	19	depending	depend	VERB
hassl-4391	223	20	on	on	ADP
hassl-4391	223	21	the	the	DET
hassl-4391	223	22	context	context	NOUN
hassl-4391	223	23	,	,	PUNCT
hassl-4391	223	24	such	such	ADJ
hassl-4391	223	25	as	as	ADP
hassl-4391	223	26	the	the	DET
hassl-4391	223	27	event	event	NOUN
hassl-4391	223	28	,	,	PUNCT
hassl-4391	223	29	company	company	NOUN
hassl-4391	223	30	,	,	PUNCT
hassl-4391	223	31	user	user	NOUN
hassl-4391	223	32	,	,	PUNCT
hassl-4391	223	33	industry	industry	NOUN
hassl-4391	223	34	,	,	PUNCT
hassl-4391	223	35	and	and	CCONJ
hassl-4391	223	36	timing	timing	NOUN
hassl-4391	223	37	of	of	ADP
hassl-4391	223	38	the	the	DET
hassl-4391	223	39	study	study	NOUN
hassl-4391	223	40	(	(	PUNCT
hassl-4391	223	41	cooke	cooke	PROPN
hassl-4391	223	42	&	&	CCONJ
hassl-4391	223	43	wallace	wallace	PROPN
hassl-4391	223	44	,	,	PUNCT
hassl-4391	223	45	1989	1989	NUM
hassl-4391	223	46	)	)	PUNCT
hassl-4391	223	47	.	.	PUNCT
hassl-4391	224	1	previous	previous	ADJ
hassl-4391	224	2	studies	study	NOUN
hassl-4391	224	3	have	have	AUX
hassl-4391	224	4	suggested	suggest	VERB
hassl-4391	224	5	that	that	SCONJ
hassl-4391	224	6	there	there	PRON
hassl-4391	224	7	may	may	AUX
hassl-4391	224	8	be	be	AUX
hassl-4391	224	9	little	little	ADJ
hassl-4391	224	10	to	to	ADP
hassl-4391	224	11	no	no	DET
hassl-4391	224	12	difference	difference	NOUN
hassl-4391	224	13	between	between	ADP
hassl-4391	224	14	weighted	weight	VERB
hassl-4391	224	15	and	and	CCONJ
hassl-4391	224	16	unweighted	unweighted	ADJ
hassl-4391	224	17	disclosure	disclosure	NOUN
hassl-4391	224	18	indices	index	NOUN
hassl-4391	224	19	(	(	PUNCT
hassl-4391	224	20	chow	chow	PROPN
hassl-4391	224	21	&	&	CCONJ
hassl-4391	224	22	wong	wong	PROPN
hassl-4391	224	23	-	-	PUNCT
hassl-4391	224	24	boren	boren	PROPN
hassl-4391	224	25	,	,	PUNCT
hassl-4391	224	26	1987	1987	NUM
hassl-4391	224	27	;	;	PUNCT
hassl-4391	224	28	firth	firth	PROPN
hassl-4391	224	29	,	,	PUNCT
hassl-4391	224	30	1980	1980	NUM
hassl-4391	224	31	)	)	PUNCT
hassl-4391	224	32	.	.	PUNCT
hassl-4391	225	1	marston	marston	PROPN
hassl-4391	225	2	and	and	CCONJ
hassl-4391	225	3	shrives	shrive	NOUN
hassl-4391	225	4	(	(	PUNCT
hassl-4391	225	5	1991	1991	NUM
hassl-4391	225	6	)	)	PUNCT
hassl-4391	225	7	recommended	recommend	VERB
hassl-4391	225	8	using	use	VERB
hassl-4391	225	9	an	an	DET
hassl-4391	225	10	unweighted	unweighted	ADJ
hassl-4391	225	11	disclosure	disclosure	NOUN
hassl-4391	225	12	index	index	NOUN
hassl-4391	225	13	even	even	ADV
hassl-4391	225	14	if	if	SCONJ
hassl-4391	225	15	a	a	DET
hassl-4391	225	16	weighted	weighted	ADJ
hassl-4391	225	17	one	one	NOUN
hassl-4391	225	18	is	be	AUX
hassl-4391	225	19	available	available	ADJ
hassl-4391	225	20	to	to	PART
hassl-4391	225	21	assess	assess	VERB
hassl-4391	225	22	whether	whether	SCONJ
hassl-4391	225	23	the	the	DET
hassl-4391	225	24	weighting	weighting	NOUN
hassl-4391	225	25	influences	influence	NOUN
hassl-4391	225	26	company	company	NOUN
hassl-4391	225	27	rankings	ranking	NOUN
hassl-4391	225	28	.	.	PUNCT
hassl-4391	226	1	a	a	DET
hassl-4391	226	2	disclosure	disclosure	NOUN
hassl-4391	226	3	index	index	NOUN
hassl-4391	226	4	was	be	AUX
hassl-4391	226	5	applied	apply	VERB
hassl-4391	226	6	to	to	ADP
hassl-4391	226	7	industrial	industrial	ADJ
hassl-4391	226	8	jordanian	jordanian	ADJ
hassl-4391	226	9	companies	company	NOUN
hassl-4391	226	10	listed	list	VERB
hassl-4391	226	11	on	on	ADP
hassl-4391	226	12	the	the	DET
hassl-4391	226	13	amman	amman	PROPN
hassl-4391	226	14	stock	stock	PROPN
hassl-4391	226	15	exchange	exchange	PROPN
hassl-4391	226	16	(	(	PUNCT
hassl-4391	226	17	ase	ase	NOUN
hassl-4391	226	18	)	)	PUNCT
hassl-4391	226	19	for	for	ADP
hassl-4391	226	20	2023	2023	NUM
hassl-4391	226	21	to	to	PART
hassl-4391	226	22	assess	assess	VERB
hassl-4391	226	23	the	the	DET
hassl-4391	226	24	level	level	NOUN
hassl-4391	226	25	of	of	ADP
hassl-4391	226	26	voluntary	voluntary	ADJ
hassl-4391	226	27	covid-19	covid-19	PROPN
hassl-4391	226	28	disclosure	disclosure	NOUN
hassl-4391	226	29	.	.	PUNCT
hassl-4391	227	1	each	each	DET
hassl-4391	227	2	company	company	NOUN
hassl-4391	227	3	’s	’s	PART
hassl-4391	227	4	voluntary	voluntary	ADJ
hassl-4391	227	5	disclosure	disclosure	NOUN
hassl-4391	227	6	was	be	AUX
hassl-4391	227	7	measured	measure	VERB
hassl-4391	227	8	using	use	VERB
hassl-4391	227	9	a	a	DET
hassl-4391	227	10	scoring	scoring	NOUN
hassl-4391	227	11	sheet	sheet	NOUN
hassl-4391	227	12	of	of	ADP
hassl-4391	227	13	30	30	NUM
hassl-4391	227	14	items	item	NOUN
hassl-4391	227	15	.	.	PUNCT
hassl-4391	228	1	a	a	DET
hassl-4391	228	2	dichotomous	dichotomous	ADJ
hassl-4391	228	3	scoring	scoring	NOUN
hassl-4391	228	4	method	method	NOUN
hassl-4391	228	5	was	be	AUX
hassl-4391	228	6	employed	employ	VERB
hassl-4391	228	7	.	.	PUNCT
hassl-4391	229	1	a	a	DET
hassl-4391	229	2	score	score	NOUN
hassl-4391	229	3	of	of	ADP
hassl-4391	229	4	1	1	NUM
hassl-4391	229	5	was	be	AUX
hassl-4391	229	6	given	give	VERB
hassl-4391	229	7	if	if	SCONJ
hassl-4391	229	8	a	a	DET
hassl-4391	229	9	company	company	NOUN
hassl-4391	229	10	disclosed	disclose	VERB
hassl-4391	229	11	a	a	DET
hassl-4391	229	12	specific	specific	ADJ
hassl-4391	229	13	item	item	NOUN
hassl-4391	229	14	in	in	ADP
hassl-4391	229	15	its	its	PRON
hassl-4391	229	16	annual	annual	ADJ
hassl-4391	229	17	report	report	NOUN
hassl-4391	229	18	and	and	CCONJ
hassl-4391	229	19	0	0	NUM
hassl-4391	229	20	if	if	SCONJ
hassl-4391	229	21	not	not	PART
hassl-4391	229	22	.	.	PUNCT
hassl-4391	230	1	for	for	SCONJ
hassl-4391	230	2	each	each	DET
hassl-4391	230	3	annual	annual	ADJ
hassl-4391	230	4	report	report	NOUN
hassl-4391	230	5	reviewed	review	VERB
hassl-4391	230	6	,	,	PUNCT
hassl-4391	230	7	the	the	DET
hassl-4391	230	8	"	"	PUNCT
hassl-4391	230	9	actual	actual	ADJ
hassl-4391	230	10	disclosed	disclose	VERB
hassl-4391	230	11	voluntary	voluntary	ADJ
hassl-4391	230	12	items	item	NOUN
hassl-4391	230	13	"	"	PUNCT
hassl-4391	230	14	(	(	PUNCT
hassl-4391	230	15	advi	advi	NOUN
hassl-4391	230	16	)	)	PUNCT
hassl-4391	230	17	were	be	AUX
hassl-4391	230	18	recorded	record	VERB
hassl-4391	230	19	.	.	PUNCT
hassl-4391	231	1	a	a	DET
hassl-4391	231	2	"	"	PUNCT
hassl-4391	231	3	disclosure	disclosure	NOUN
hassl-4391	231	4	score	score	NOUN
hassl-4391	231	5	ratio	ratio	NOUN
hassl-4391	231	6	"	"	PUNCT
hassl-4391	231	7	(	(	PUNCT
hassl-4391	231	8	dsr	dsr	PROPN
hassl-4391	231	9	)	)	PUNCT
hassl-4391	231	10	was	be	AUX
hassl-4391	231	11	calculated	calculate	VERB
hassl-4391	231	12	for	for	ADP
hassl-4391	231	13	each	each	DET
hassl-4391	231	14	company	company	NOUN
hassl-4391	231	15	by	by	ADP
hassl-4391	231	16	dividing	divide	VERB
hassl-4391	231	17	the	the	DET
hassl-4391	231	18	total	total	ADJ
hassl-4391	231	19	advi	advi	NOUN
hassl-4391	231	20	by	by	ADP
hassl-4391	231	21	the	the	DET
hassl-4391	231	22	total	total	ADJ
hassl-4391	231	23	number	number	NOUN
hassl-4391	231	24	of	of	ADP
hassl-4391	231	25	disclosure	disclosure	NOUN
hassl-4391	231	26	items	item	NOUN
hassl-4391	231	27	(	(	PUNCT
hassl-4391	231	28	30	30	NUM
hassl-4391	231	29	)	)	PUNCT
hassl-4391	231	30	to	to	PART
hassl-4391	231	31	quantify	quantify	VERB
hassl-4391	231	32	disclosure	disclosure	NOUN
hassl-4391	231	33	.	.	PUNCT
hassl-4391	232	1	thus	thus	ADV
hassl-4391	232	2	,	,	PUNCT
hassl-4391	232	3	each	each	DET
hassl-4391	232	4	company	company	NOUN
hassl-4391	232	5	’s	’s	PART
hassl-4391	232	6	dsr	dsr	NOUN
hassl-4391	232	7	ranged	range	VERB
hassl-4391	232	8	from	from	ADP
hassl-4391	232	9	0	0	NUM
hassl-4391	232	10	%	%	NOUN
hassl-4391	232	11	(	(	PUNCT
hassl-4391	232	12	no	no	DET
hassl-4391	232	13	items	item	NOUN
hassl-4391	232	14	disclosed	disclose	VERB
hassl-4391	232	15	)	)	PUNCT
hassl-4391	232	16	to	to	ADP
hassl-4391	232	17	100	100	NUM
hassl-4391	232	18	%	%	NOUN
hassl-4391	232	19	(	(	PUNCT
hassl-4391	232	20	all	all	DET
hassl-4391	232	21	items	item	NOUN
hassl-4391	232	22	disclosed	disclose	VERB
hassl-4391	232	23	)	)	PUNCT
hassl-4391	232	24	.	.	PUNCT
hassl-4391	233	1	𝐴𝐷𝑉𝐼	𝐴𝐷𝑉𝐼	PROPN
hassl-4391	233	2	=	=	PUNCT
hassl-4391	233	3	∑	∑	PUNCT
hassl-4391	233	4	𝑑𝑖𝑛	𝑑𝑖𝑛	VERB
hassl-4391	233	5	𝑖=1	𝑖=1	PUNCT
hassl-4391	234	1	d	d	NOUN
hassl-4391	234	2	=	=	PRON
hassl-4391	234	3	scored	score	VERB
hassl-4391	234	4	1	1	NUM
hassl-4391	234	5	if	if	SCONJ
hassl-4391	234	6	the	the	DET
hassl-4391	234	7	item	item	NOUN
hassl-4391	234	8	𝑑𝑖	𝑑𝑖	VERB
hassl-4391	234	9	disclosed	disclose	VERB
hassl-4391	234	10	,	,	PUNCT
hassl-4391	234	11	and	and	CCONJ
hassl-4391	234	12	0	0	NUM
hassl-4391	234	13	if	if	SCONJ
hassl-4391	234	14	the	the	DET
hassl-4391	234	15	item	item	NOUN
hassl-4391	234	16	𝑑𝑖	𝑑𝑖	VERB
hassl-4391	234	17	is	be	AUX
hassl-4391	234	18	not	not	PART
hassl-4391	234	19	disclosed	disclose	VERB
hassl-4391	234	20	.	.	PUNCT
hassl-4391	235	1	n	n	PRON
hassl-4391	235	2	=	=	PRON
hassl-4391	236	1	the	the	DET
hassl-4391	236	2	total	total	ADJ
hassl-4391	236	3	number	number	NOUN
hassl-4391	236	4	of	of	ADP
hassl-4391	236	5	items	item	NOUN
hassl-4391	236	6	(	(	PUNCT
hassl-4391	236	7	30	30	NUM
hassl-4391	236	8	)	)	PUNCT
hassl-4391	236	9	.	.	PUNCT
hassl-4391	237	1	𝐷𝑆𝑅	𝐷𝑆𝑅	PROPN
hassl-4391	237	2	=	=	SYM
hassl-4391	237	3	𝐴𝐷𝑉𝐼	𝐴𝐷𝑉𝐼	PROPN
hassl-4391	237	4	30	30	NUM
hassl-4391	237	5	3.3	3.3	NUM
hassl-4391	237	6	.	.	PUNCT
hassl-4391	238	1	regression	regression	NOUN
hassl-4391	238	2	model	model	NOUN
hassl-4391	238	3	this	this	DET
hassl-4391	238	4	section	section	NOUN
hassl-4391	238	5	presents	present	VERB
hassl-4391	238	6	the	the	DET
hassl-4391	238	7	regression	regression	NOUN
hassl-4391	238	8	model	model	NOUN
hassl-4391	238	9	used	use	VERB
hassl-4391	238	10	to	to	PART
hassl-4391	238	11	test	test	VERB
hassl-4391	238	12	the	the	DET
hassl-4391	238	13	study	study	NOUN
hassl-4391	238	14	hypotheses	hypothesis	NOUN
hassl-4391	238	15	.	.	PUNCT
hassl-4391	239	1	the	the	DET
hassl-4391	239	2	extent	extent	NOUN
hassl-4391	239	3	of	of	ADP
hassl-4391	239	4	covid-19	covid-19	PROPN
hassl-4391	239	5	information	information	NOUN
hassl-4391	239	6	=	=	SYM
hassl-4391	239	7	£	£	PROPN
hassl-4391	239	8	(	(	PUNCT
hassl-4391	239	9	firm	firm	ADJ
hassl-4391	239	10	characteristics	characteristic	NOUN
hassl-4391	239	11	)	)	PUNCT
hassl-4391	239	12	.	.	PUNCT
hassl-4391	240	1	the	the	DET
hassl-4391	240	2	extent	extent	NOUN
hassl-4391	240	3	of	of	ADP
hassl-4391	240	4	covid-19	covid-19	PROPN
hassl-4391	240	5	information	information	NOUN
hassl-4391	240	6	is	be	AUX
hassl-4391	240	7	measured	measure	VERB
hassl-4391	240	8	by	by	ADP
hassl-4391	240	9	the	the	DET
hassl-4391	240	10	disclosure	disclosure	NOUN
hassl-4391	240	11	index	index	NOUN
hassl-4391	240	12	.	.	PUNCT
hassl-4391	241	1	the	the	DET
hassl-4391	241	2	pooled	pool	VERB
hassl-4391	241	3	ols	ols	PROPN
hassl-4391	241	4	regression	regression	NOUN
hassl-4391	241	5	model	model	NOUN
hassl-4391	241	6	is	be	AUX
hassl-4391	241	7	as	as	SCONJ
hassl-4391	241	8	follows	follow	VERB
hassl-4391	241	9	:	:	PUNCT
hassl-4391	241	10	the	the	DET
hassl-4391	241	11	regression	regression	NOUN
hassl-4391	241	12	equation	equation	NOUN
hassl-4391	241	13	is	be	AUX
hassl-4391	241	14	𝐷𝑆𝑅_𝐶𝑂𝑉𝐼𝐷	𝐷𝑆𝑅_𝐶𝑂𝑉𝐼𝐷	PROPN
hassl-4391	241	15	−	−	PROPN
hassl-4391	241	16	19	19	NUM
hassl-4391	241	17	=	=	NOUN
hassl-4391	241	18	𝛽0	𝛽0	NOUN
hassl-4391	241	19	+	+	CCONJ
hassl-4391	241	20	𝛽1	𝛽1	ADJ
hassl-4391	241	21	𝑙𝑒𝑣𝑒𝑟𝑎𝑔𝑒	𝑙𝑒𝑣𝑒𝑟𝑎𝑔𝑒	NOUN
hassl-4391	241	22	+	+	CCONJ
hassl-4391	241	23	𝛽2	𝛽2	PROPN
hassl-4391	241	24	𝑎𝑢𝑑𝑖𝑡	𝑎𝑢𝑑𝑖𝑡	PROPN
hassl-4391	241	25	𝑓𝑖𝑟𝑚	𝑓𝑖𝑟𝑚	PROPN
hassl-4391	241	26	𝑠𝑖𝑧𝑒	𝑠𝑖𝑧𝑒	PROPN
hassl-4391	241	27	+	+	CCONJ
hassl-4391	241	28	𝛽3	𝛽3	PROPN
hassl-4391	241	29	𝑓𝑖𝑟𝑚	𝑓𝑖𝑟𝑚	PROPN
hassl-4391	241	30	𝑎𝑔𝑒	𝑎𝑔𝑒	NOUN
hassl-4391	241	31	+	+	SYM
hassl-4391	241	32	𝛽4	𝛽4	PROPN
hassl-4391	241	33	𝑓𝑖𝑟𝑚	𝑓𝑖𝑟𝑚	PROPN
hassl-4391	241	34	𝑠𝑖𝑧𝑒	𝑠𝑖𝑧𝑒	PROPN
hassl-4391	241	35	+	+	CCONJ
hassl-4391	241	36	𝛽5	𝛽5	ADJ
hassl-4391	241	37	𝑝𝑒𝑟𝑓𝑜𝑟𝑚𝑎𝑛𝑐𝑒	𝑝𝑒𝑟𝑓𝑜𝑟𝑚𝑎𝑛𝑐𝑒	NOUN
hassl-4391	241	38	+	+	CCONJ
hassl-4391	241	39	е	е	NOUN
hassl-4391	241	40	where	where	SCONJ
hassl-4391	241	41	dsr_covid-19	dsr_covid-19	PROPN
hassl-4391	241	42	=	=	PUNCT
hassl-4391	241	43	the	the	DET
hassl-4391	241	44	extent	extent	NOUN
hassl-4391	241	45	of	of	ADP
hassl-4391	241	46	disclosure	disclosure	NOUN
hassl-4391	241	47	of	of	ADP
hassl-4391	241	48	covid-19	covid-19	PROPN
hassl-4391	241	49	information	information	NOUN
hassl-4391	241	50	.	.	PUNCT
hassl-4391	242	1	β1	β1	NOUN
hassl-4391	242	2	-	-	PUNCT
hassl-4391	242	3	5	5	NUM
hassl-4391	242	4	leverage	leverage	NOUN
hassl-4391	242	5	=	=	PUNCT
hassl-4391	242	6	the	the	DET
hassl-4391	242	7	regression	regression	NOUN
hassl-4391	242	8	coefficient	coefficient	NOUN
hassl-4391	242	9	,	,	PUNCT
hassl-4391	242	10	i	i	PRON
hassl-4391	242	11	=	=	NOUN
hassl-4391	242	12	0	0	NUM
hassl-4391	242	13	,	,	PUNCT
hassl-4391	242	14	1	1	NUM
hassl-4391	242	15	,	,	PUNCT
hassl-4391	242	16	…	…	PUNCT
hassl-4391	242	17	,	,	PUNCT
hassl-4391	242	18	5	5	NUM
hassl-4391	242	19	.	.	PUNCT
hassl-4391	243	1	=	=	NOUN
hassl-4391	243	2	leverage	leverage	NOUN
hassl-4391	243	3	measured	measure	VERB
hassl-4391	243	4	by	by	ADP
hassl-4391	243	5	total	total	ADJ
hassl-4391	243	6	debt	debt	NOUN
hassl-4391	243	7	divided	divide	VERB
hassl-4391	243	8	by	by	ADP
hassl-4391	243	9	total	total	ADJ
hassl-4391	243	10	assets	asset	NOUN
hassl-4391	243	11	.	.	PUNCT
hassl-4391	244	1	audit	audit	NOUN
hassl-4391	244	2	firm	firm	ADJ
hassl-4391	244	3	size	size	NOUN
hassl-4391	244	4	=	=	PUNCT
hassl-4391	244	5	measured	measure	VERB
hassl-4391	244	6	by	by	ADP
hassl-4391	244	7	a	a	DET
hassl-4391	244	8	dichotomous	dichotomous	ADJ
hassl-4391	244	9	variable	variable	NOUN
hassl-4391	244	10	equal	equal	ADJ
hassl-4391	244	11	to	to	ADP
hassl-4391	244	12	1	1	NUM
hassl-4391	244	13	for	for	ADP
hassl-4391	244	14	companies	company	NOUN
hassl-4391	244	15	audited	audit	VERB
hassl-4391	244	16	by	by	ADP
hassl-4391	244	17	the	the	DET
hassl-4391	244	18	big	big	ADJ
hassl-4391	244	19	4	4	NUM
hassl-4391	244	20	companies	company	NOUN
hassl-4391	244	21	and	and	CCONJ
hassl-4391	244	22	0	0	NUM
hassl-4391	244	23	otherwise	otherwise	ADV
hassl-4391	244	24	.	.	PUNCT
hassl-4391	245	1	firm	firm	ADJ
hassl-4391	245	2	age	age	NOUN
hassl-4391	245	3	=	=	PUNCT
hassl-4391	245	4	calculated	calculate	VERB
hassl-4391	245	5	as	as	ADP
hassl-4391	245	6	the	the	DET
hassl-4391	245	7	number	number	NOUN
hassl-4391	245	8	of	of	ADP
hassl-4391	245	9	years	year	NOUN
hassl-4391	245	10	from	from	ADP
hassl-4391	245	11	the	the	DET
hassl-4391	245	12	company	company	NOUN
hassl-4391	245	13	's	's	PART
hassl-4391	245	14	establishment	establishment	NOUN
hassl-4391	245	15	to	to	ADP
hassl-4391	245	16	2023	2023	NUM
hassl-4391	245	17	.	.	PUNCT
hassl-4391	246	1	firm	firm	ADJ
hassl-4391	246	2	size	size	NOUN
hassl-4391	246	3	=	=	PUNCT
hassl-4391	246	4	measured	measure	VERB
hassl-4391	246	5	by	by	ADP
hassl-4391	246	6	the	the	DET
hassl-4391	246	7	natural	natural	ADJ
hassl-4391	246	8	logarithm	logarithm	NOUN
hassl-4391	246	9	of	of	ADP
hassl-4391	246	10	market	market	NOUN
hassl-4391	246	11	capitalization	capitalization	NOUN
hassl-4391	246	12	.	.	PUNCT
hassl-4391	247	1	performance	performance	NOUN
hassl-4391	247	2	=	=	NOUN
hassl-4391	247	3	measured	measure	VERB
hassl-4391	247	4	by	by	ADP
hassl-4391	247	5	tobin	tobin	PROPN
hassl-4391	247	6	’s	’s	PART
hassl-4391	247	7	q.	q.	PROPN
hassl-4391	247	8	е	е	NOUN
hassl-4391	247	9	=	=	NOUN
hassl-4391	247	10	error	error	NOUN
hassl-4391	247	11	term	term	NOUN
hassl-4391	247	12	.	.	PUNCT
hassl-4391	248	1	4	4	X
hassl-4391	248	2	.	.	X
hassl-4391	248	3	results	result	NOUN
hassl-4391	248	4	of	of	ADP
hassl-4391	248	5	the	the	DET
hassl-4391	248	6	study	study	NOUN
hassl-4391	248	7	this	this	DET
hassl-4391	248	8	section	section	NOUN
hassl-4391	248	9	presents	present	VERB
hassl-4391	248	10	the	the	DET
hassl-4391	248	11	main	main	ADJ
hassl-4391	248	12	results	result	NOUN
hassl-4391	248	13	of	of	ADP
hassl-4391	248	14	the	the	DET
hassl-4391	248	15	study	study	NOUN
hassl-4391	248	16	.	.	PUNCT
hassl-4391	249	1	table	table	NOUN
hassl-4391	249	2	1	1	NUM
hassl-4391	249	3	displays	display	VERB
hassl-4391	249	4	the	the	DET
hassl-4391	249	5	descriptive	descriptive	ADJ
hassl-4391	249	6	analysis	analysis	NOUN
hassl-4391	249	7	of	of	ADP
hassl-4391	249	8	the	the	DET
hassl-4391	249	9	variables	variable	NOUN
hassl-4391	249	10	.	.	PUNCT
hassl-4391	250	1	4.1	4.1	NUM
hassl-4391	250	2	.	.	PUNCT
hassl-4391	250	3	descriptive	descriptive	ADJ
hassl-4391	250	4	results	result	NOUN
hassl-4391	250	5	table	table	NOUN
hassl-4391	250	6	1	1	NUM
hassl-4391	250	7	presents	present	VERB
hassl-4391	250	8	the	the	DET
hassl-4391	250	9	results	result	NOUN
hassl-4391	250	10	of	of	ADP
hassl-4391	250	11	the	the	DET
hassl-4391	250	12	descriptive	descriptive	ADJ
hassl-4391	250	13	analysis	analysis	NOUN
hassl-4391	250	14	for	for	ADP
hassl-4391	250	15	dependent	dependent	ADJ
hassl-4391	250	16	and	and	CCONJ
hassl-4391	250	17	independent	independent	ADJ
hassl-4391	250	18	variables	variable	NOUN
hassl-4391	250	19	.	.	PUNCT
hassl-4391	251	1	humanities	humanity	NOUN
hassl-4391	251	2	and	and	CCONJ
hassl-4391	251	3	social	social	ADJ
hassl-4391	251	4	sciences	science	NOUN
hassl-4391	251	5	letters	letter	NOUN
hassl-4391	251	6	,	,	PUNCT
hassl-4391	251	7	2025	2025	NUM
hassl-4391	251	8	,	,	PUNCT
hassl-4391	251	9	13(3	13(3	NUM
hassl-4391	251	10	):	):	PUNCT
hassl-4391	251	11	1145	1145	NUM
hassl-4391	251	12	-	-	SYM
hassl-4391	251	13	1159	1159	NUM
hassl-4391	251	14	1153	1153	NUM
hassl-4391	251	15	©	©	PROPN
hassl-4391	251	16	2025	2025	NUM
hassl-4391	251	17	conscientia	conscientia	PROPN
hassl-4391	251	18	beam	beam	PROPN
hassl-4391	251	19	.	.	PUNCT
hassl-4391	252	1	all	all	DET
hassl-4391	252	2	rights	right	NOUN
hassl-4391	252	3	reserved	reserve	VERB
hassl-4391	252	4	.	.	PUNCT
hassl-4391	253	1	table	table	NOUN
hassl-4391	253	2	1	1	NUM
hassl-4391	253	3	.	.	PUNCT
hassl-4391	254	1	descriptive	descriptive	ADJ
hassl-4391	254	2	statistics	statistic	NOUN
hassl-4391	254	3	variables	variables	PROPN
hassl-4391	254	4	min	min	PROPN
hassl-4391	254	5	.	.	PROPN
hassl-4391	254	6	max	max	PROPN
hassl-4391	254	7	.	.	PUNCT
hassl-4391	255	1	mean	mean	VERB
hassl-4391	255	2	std	std	PROPN
hassl-4391	255	3	.	.	PROPN
hassl-4391	256	1	dev	dev	PROPN
hassl-4391	256	2	.	.	PUNCT
hassl-4391	257	1	disclosure	disclosure	NOUN
hassl-4391	257	2	of	of	ADP
hassl-4391	257	3	covid-19	covid-19	PROPN
hassl-4391	257	4	information	information	NOUN
hassl-4391	257	5	0.11	0.11	NUM
hassl-4391	257	6	0.82	0.82	NUM
hassl-4391	257	7	0.32	0.32	NUM
hassl-4391	257	8	0.18	0.18	NUM
hassl-4391	257	9	leverage	leverage	NOUN
hassl-4391	257	10	0.02	0.02	NUM
hassl-4391	257	11	1.35	1.35	NUM
hassl-4391	257	12	0.39	0.39	NUM
hassl-4391	257	13	0.30	0.30	NUM
hassl-4391	257	14	audit	audit	NOUN
hassl-4391	257	15	firm	firm	ADJ
hassl-4391	257	16	size	size	NOUN
hassl-4391	257	17	0	0	NUM
hassl-4391	257	18	1	1	NUM
hassl-4391	257	19	0.37	0.37	NUM
hassl-4391	257	20	0.468	0.468	NUM
hassl-4391	257	21	firm	firm	ADJ
hassl-4391	257	22	age	age	NOUN
hassl-4391	257	23	11	11	NUM
hassl-4391	257	24	64	64	NUM
hassl-4391	257	25	33.47	33.47	NUM
hassl-4391	257	26	14.60	14.60	NUM
hassl-4391	257	27	firm	firm	ADJ
hassl-4391	257	28	size	size	NOUN
hassl-4391	257	29	6.50	6.50	NUM
hassl-4391	257	30	9.12	9.12	NUM
hassl-4391	257	31	7.42	7.42	NUM
hassl-4391	257	32	0.53	0.53	NUM
hassl-4391	257	33	performance	performance	NOUN
hassl-4391	257	34	0.18	0.18	NUM
hassl-4391	257	35	2.05	2.05	NUM
hassl-4391	257	36	0.78	0.78	NUM
hassl-4391	257	37	0.51	0.51	NUM
hassl-4391	257	38	table	table	NOUN
hassl-4391	257	39	1	1	NUM
hassl-4391	257	40	provides	provide	VERB
hassl-4391	257	41	the	the	DET
hassl-4391	257	42	descriptive	descriptive	ADJ
hassl-4391	257	43	analysis	analysis	NOUN
hassl-4391	257	44	results	result	NOUN
hassl-4391	257	45	for	for	ADP
hassl-4391	257	46	the	the	DET
hassl-4391	257	47	dependent	dependent	ADJ
hassl-4391	257	48	and	and	CCONJ
hassl-4391	257	49	independent	independent	ADJ
hassl-4391	257	50	variables	variable	NOUN
hassl-4391	257	51	.	.	PUNCT
hassl-4391	258	1	on	on	ADP
hassl-4391	258	2	average	average	ADJ
hassl-4391	258	3	,	,	PUNCT
hassl-4391	258	4	industrial	industrial	ADJ
hassl-4391	258	5	jordanian	jordanian	ADJ
hassl-4391	258	6	companies	company	NOUN
hassl-4391	258	7	disclosed	disclose	VERB
hassl-4391	258	8	32	32	NUM
hassl-4391	258	9	%	%	NOUN
hassl-4391	258	10	of	of	ADP
hassl-4391	258	11	covid-19	covid-19	PROPN
hassl-4391	258	12	information	information	NOUN
hassl-4391	258	13	with	with	ADP
hassl-4391	258	14	a	a	DET
hassl-4391	258	15	minimum	minimum	ADJ
hassl-4391	258	16	disclosure	disclosure	NOUN
hassl-4391	258	17	level	level	NOUN
hassl-4391	258	18	of	of	ADP
hassl-4391	258	19	11	11	NUM
hassl-4391	258	20	%	%	NOUN
hassl-4391	258	21	and	and	CCONJ
hassl-4391	258	22	a	a	DET
hassl-4391	258	23	maximum	maximum	NOUN
hassl-4391	258	24	of	of	ADP
hassl-4391	258	25	82	82	NUM
hassl-4391	258	26	%	%	NOUN
hassl-4391	258	27	,	,	PUNCT
hassl-4391	258	28	indicating	indicate	VERB
hassl-4391	258	29	generally	generally	ADV
hassl-4391	258	30	low	low	ADJ
hassl-4391	258	31	disclosure	disclosure	NOUN
hassl-4391	258	32	levels	level	NOUN
hassl-4391	258	33	across	across	ADP
hassl-4391	258	34	the	the	DET
hassl-4391	258	35	companies	company	NOUN
hassl-4391	258	36	post	post	VERB
hassl-4391	258	37	the	the	DET
hassl-4391	258	38	pandemic	pandemic	NOUN
hassl-4391	258	39	.	.	PUNCT
hassl-4391	259	1	this	this	DET
hassl-4391	259	2	result	result	NOUN
hassl-4391	259	3	is	be	AUX
hassl-4391	259	4	consistent	consistent	ADJ
hassl-4391	259	5	with	with	ADP
hassl-4391	259	6	thi	thi	PROPN
hassl-4391	259	7	hoang	hoang	PROPN
hassl-4391	259	8	and	and	CCONJ
hassl-4391	259	9	nguyen	nguyen	NOUN
hassl-4391	259	10	(	(	PUNCT
hassl-4391	259	11	2023	2023	NUM
hassl-4391	259	12	)	)	PUNCT
hassl-4391	259	13	who	who	PRON
hassl-4391	259	14	revealed	reveal	VERB
hassl-4391	259	15	that	that	SCONJ
hassl-4391	259	16	the	the	DET
hassl-4391	259	17	extent	extent	NOUN
hassl-4391	259	18	of	of	ADP
hassl-4391	259	19	covid-19	covid-19	PROPN
hassl-4391	259	20	-	-	PUNCT
hassl-4391	259	21	related	relate	VERB
hassl-4391	259	22	disclosure	disclosure	NOUN
hassl-4391	259	23	in	in	ADP
hassl-4391	259	24	vietnam	vietnam	PROPN
hassl-4391	259	25	is	be	AUX
hassl-4391	259	26	relatively	relatively	ADV
hassl-4391	259	27	low	low	ADJ
hassl-4391	259	28	.	.	PUNCT
hassl-4391	260	1	this	this	DET
hassl-4391	260	2	finding	finding	NOUN
hassl-4391	260	3	aligns	align	VERB
hassl-4391	260	4	with	with	ADP
hassl-4391	260	5	dahiyat	dahiyat	NOUN
hassl-4391	260	6	(	(	PUNCT
hassl-4391	260	7	2020	2020	NUM
hassl-4391	260	8	)	)	PUNCT
hassl-4391	260	9	who	who	PRON
hassl-4391	260	10	reported	report	VERB
hassl-4391	260	11	an	an	DET
hassl-4391	260	12	average	average	ADJ
hassl-4391	260	13	voluntary	voluntary	ADJ
hassl-4391	260	14	disclosure	disclosure	NOUN
hassl-4391	260	15	quality	quality	NOUN
hassl-4391	260	16	of	of	ADP
hassl-4391	260	17	49	49	NUM
hassl-4391	260	18	%	%	NOUN
hassl-4391	260	19	for	for	ADP
hassl-4391	260	20	industrial	industrial	ADJ
hassl-4391	260	21	jordanian	jordanian	ADJ
hassl-4391	260	22	companies	company	NOUN
hassl-4391	260	23	with	with	ADP
hassl-4391	260	24	a	a	DET
hassl-4391	260	25	standard	standard	ADJ
hassl-4391	260	26	deviation	deviation	NOUN
hassl-4391	260	27	of	of	ADP
hassl-4391	260	28	18	18	NUM
hassl-4391	260	29	%	%	NOUN
hassl-4391	260	30	.	.	PUNCT
hassl-4391	261	1	this	this	DET
hassl-4391	261	2	result	result	NOUN
hassl-4391	261	3	is	be	AUX
hassl-4391	261	4	inconsistent	inconsistent	ADJ
hassl-4391	261	5	with	with	ADP
hassl-4391	261	6	karim	karim	PROPN
hassl-4391	261	7	,	,	PUNCT
hassl-4391	261	8	reza	reza	PROPN
hassl-4391	261	9	,	,	PUNCT
hassl-4391	261	10	and	and	CCONJ
hassl-4391	261	11	shetu	shetu	VERB
hassl-4391	261	12	(	(	PUNCT
hassl-4391	261	13	2024	2024	NUM
hassl-4391	261	14	)	)	PUNCT
hassl-4391	261	15	.	.	PUNCT
hassl-4391	262	1	they	they	PRON
hassl-4391	262	2	documented	document	VERB
hassl-4391	262	3	a	a	DET
hassl-4391	262	4	significant	significant	ADJ
hassl-4391	262	5	shift	shift	NOUN
hassl-4391	262	6	in	in	ADP
hassl-4391	262	7	corporate	corporate	ADJ
hassl-4391	262	8	disclosures	disclosure	NOUN
hassl-4391	262	9	due	due	ADJ
hassl-4391	262	10	to	to	ADP
hassl-4391	262	11	the	the	DET
hassl-4391	262	12	covid-19	covid-19	PROPN
hassl-4391	262	13	pandemic	pandemic	NOUN
hassl-4391	262	14	,	,	PUNCT
hassl-4391	262	15	highlighting	highlight	VERB
hassl-4391	262	16	a	a	DET
hassl-4391	262	17	notable	notable	ADJ
hassl-4391	262	18	increase	increase	NOUN
hassl-4391	262	19	in	in	ADP
hassl-4391	262	20	disclosure	disclosure	NOUN
hassl-4391	262	21	levels	level	NOUN
hassl-4391	262	22	in	in	ADP
hassl-4391	262	23	vietnam	vietnam	PROPN
hassl-4391	262	24	from	from	ADP
hassl-4391	262	25	2019	2019	NUM
hassl-4391	262	26	to	to	ADP
hassl-4391	262	27	2020	2020	NUM
hassl-4391	262	28	.	.	PUNCT
hassl-4391	263	1	the	the	DET
hassl-4391	263	2	analysis	analysis	NOUN
hassl-4391	263	3	of	of	ADP
hassl-4391	263	4	the	the	DET
hassl-4391	263	5	disclosure	disclosure	NOUN
hassl-4391	263	6	index	index	NOUN
hassl-4391	263	7	showed	show	VERB
hassl-4391	263	8	that	that	SCONJ
hassl-4391	263	9	approximately	approximately	ADV
hassl-4391	263	10	83	83	NUM
hassl-4391	263	11	%	%	NOUN
hassl-4391	263	12	of	of	ADP
hassl-4391	263	13	the	the	DET
hassl-4391	263	14	sampled	sample	VERB
hassl-4391	263	15	companies	company	NOUN
hassl-4391	263	16	disclosed	disclose	VERB
hassl-4391	263	17	information	information	NOUN
hassl-4391	263	18	on	on	ADP
hassl-4391	263	19	"	"	PUNCT
hassl-4391	263	20	the	the	DET
hassl-4391	263	21	effect	effect	NOUN
hassl-4391	263	22	of	of	ADP
hassl-4391	263	23	covid-19	covid-19	PROPN
hassl-4391	263	24	on	on	ADP
hassl-4391	263	25	the	the	DET
hassl-4391	263	26	company	company	NOUN
hassl-4391	263	27	’s	’s	PART
hassl-4391	263	28	performance	performance	NOUN
hassl-4391	263	29	"	"	PUNCT
hassl-4391	263	30	and	and	CCONJ
hassl-4391	263	31	"	"	PUNCT
hassl-4391	263	32	the	the	DET
hassl-4391	263	33	impact	impact	NOUN
hassl-4391	263	34	of	of	ADP
hassl-4391	263	35	the	the	DET
hassl-4391	263	36	covid-19	covid-19	PROPN
hassl-4391	263	37	pandemic	pandemic	NOUN
hassl-4391	263	38	on	on	ADP
hassl-4391	263	39	company	company	NOUN
hassl-4391	263	40	operations	operation	NOUN
hassl-4391	263	41	.	.	PUNCT
hassl-4391	263	42	"	"	PUNCT
hassl-4391	264	1	however	however	ADV
hassl-4391	264	2	,	,	PUNCT
hassl-4391	264	3	the	the	DET
hassl-4391	264	4	results	result	NOUN
hassl-4391	264	5	also	also	ADV
hassl-4391	264	6	revealed	reveal	VERB
hassl-4391	264	7	that	that	SCONJ
hassl-4391	264	8	no	no	DET
hassl-4391	264	9	company	company	NOUN
hassl-4391	264	10	reported	report	VERB
hassl-4391	264	11	information	information	NOUN
hassl-4391	264	12	on	on	ADP
hassl-4391	264	13	"	"	PUNCT
hassl-4391	264	14	expenditures	expenditure	NOUN
hassl-4391	264	15	on	on	ADP
hassl-4391	264	16	automation	automation	NOUN
hassl-4391	264	17	initiatives	initiative	NOUN
hassl-4391	264	18	"	"	PUNCT
hassl-4391	264	19	or	or	CCONJ
hassl-4391	264	20	"	"	PUNCT
hassl-4391	264	21	compensation	compensation	NOUN
hassl-4391	264	22	for	for	ADP
hassl-4391	264	23	contract	contract	NOUN
hassl-4391	264	24	breaches	breach	NOUN
hassl-4391	264	25	caused	cause	VERB
hassl-4391	264	26	by	by	ADP
hassl-4391	264	27	covid-19	covid-19	PROPN
hassl-4391	264	28	.	.	PUNCT
hassl-4391	264	29	"	"	PUNCT
hassl-4391	265	1	moreover	moreover	ADV
hassl-4391	265	2	,	,	PUNCT
hassl-4391	265	3	table	table	NOUN
hassl-4391	265	4	1	1	NUM
hassl-4391	265	5	presents	present	VERB
hassl-4391	265	6	the	the	DET
hassl-4391	265	7	descriptive	descriptive	ADJ
hassl-4391	265	8	statistics	statistic	NOUN
hassl-4391	265	9	for	for	ADP
hassl-4391	265	10	the	the	DET
hassl-4391	265	11	independent	independent	ADJ
hassl-4391	265	12	variables	variable	NOUN
hassl-4391	265	13	used	use	VERB
hassl-4391	265	14	in	in	ADP
hassl-4391	265	15	the	the	DET
hassl-4391	265	16	model	model	NOUN
hassl-4391	265	17	to	to	PART
hassl-4391	265	18	evaluate	evaluate	VERB
hassl-4391	265	19	their	their	PRON
hassl-4391	265	20	impact	impact	NOUN
hassl-4391	265	21	on	on	ADP
hassl-4391	265	22	covid-19	covid-19	PROPN
hassl-4391	265	23	disclosure	disclosure	NOUN
hassl-4391	265	24	levels	level	NOUN
hassl-4391	265	25	.	.	PUNCT
hassl-4391	266	1	the	the	DET
hassl-4391	266	2	mean	mean	ADJ
hassl-4391	266	3	leverage	leverage	NOUN
hassl-4391	266	4	is	be	AUX
hassl-4391	266	5	39	39	NUM
hassl-4391	266	6	%	%	NOUN
hassl-4391	266	7	with	with	ADP
hassl-4391	266	8	a	a	DET
hassl-4391	266	9	range	range	NOUN
hassl-4391	266	10	from	from	ADP
hassl-4391	266	11	a	a	DET
hassl-4391	266	12	minimum	minimum	NOUN
hassl-4391	266	13	of	of	ADP
hassl-4391	266	14	2	2	NUM
hassl-4391	266	15	%	%	NOUN
hassl-4391	266	16	to	to	ADP
hassl-4391	266	17	a	a	DET
hassl-4391	266	18	maximum	maximum	NOUN
hassl-4391	266	19	of	of	ADP
hassl-4391	266	20	1.35	1.35	NUM
hassl-4391	266	21	.	.	PUNCT
hassl-4391	267	1	37	37	NUM
hassl-4391	267	2	%	%	NOUN
hassl-4391	267	3	of	of	ADP
hassl-4391	267	4	the	the	DET
hassl-4391	267	5	companies	company	NOUN
hassl-4391	267	6	are	be	AUX
hassl-4391	267	7	audited	audit	VERB
hassl-4391	267	8	by	by	ADP
hassl-4391	267	9	one	one	NUM
hassl-4391	267	10	of	of	ADP
hassl-4391	267	11	the	the	DET
hassl-4391	267	12	big	big	ADJ
hassl-4391	267	13	4	4	NUM
hassl-4391	267	14	firms	firm	NOUN
hassl-4391	267	15	for	for	ADP
hassl-4391	267	16	audit	audit	NOUN
hassl-4391	267	17	firm	firm	ADJ
hassl-4391	267	18	size	size	NOUN
hassl-4391	267	19	.	.	PUNCT
hassl-4391	268	1	the	the	DET
hassl-4391	268	2	average	average	ADJ
hassl-4391	268	3	firm	firm	ADJ
hassl-4391	268	4	age	age	NOUN
hassl-4391	268	5	is	be	AUX
hassl-4391	268	6	33	33	NUM
hassl-4391	268	7	years	year	NOUN
hassl-4391	268	8	with	with	ADP
hassl-4391	268	9	a	a	DET
hassl-4391	268	10	range	range	NOUN
hassl-4391	268	11	between	between	ADP
hassl-4391	268	12	11	11	NUM
hassl-4391	268	13	and	and	CCONJ
hassl-4391	268	14	64	64	NUM
hassl-4391	268	15	years	year	NOUN
hassl-4391	268	16	.	.	PUNCT
hassl-4391	269	1	additionally	additionally	ADV
hassl-4391	269	2	,	,	PUNCT
hassl-4391	269	3	the	the	DET
hassl-4391	269	4	average	average	ADJ
hassl-4391	269	5	natural	natural	ADJ
hassl-4391	269	6	logarithm	logarithm	NOUN
hassl-4391	269	7	of	of	ADP
hassl-4391	269	8	firm	firm	ADJ
hassl-4391	269	9	size	size	NOUN
hassl-4391	269	10	is	be	AUX
hassl-4391	269	11	7.42	7.42	NUM
hassl-4391	269	12	with	with	ADP
hassl-4391	269	13	a	a	DET
hassl-4391	269	14	maximum	maximum	NOUN
hassl-4391	269	15	of	of	ADP
hassl-4391	269	16	9.12	9.12	NUM
hassl-4391	269	17	,	,	PUNCT
hassl-4391	269	18	a	a	DET
hassl-4391	269	19	minimum	minimum	NOUN
hassl-4391	269	20	of	of	ADP
hassl-4391	269	21	6.5	6.5	NUM
hassl-4391	269	22	,	,	PUNCT
hassl-4391	269	23	and	and	CCONJ
hassl-4391	269	24	a	a	DET
hassl-4391	269	25	standard	standard	ADJ
hassl-4391	269	26	deviation	deviation	NOUN
hassl-4391	269	27	of	of	ADP
hassl-4391	269	28	53	53	NUM
hassl-4391	269	29	%	%	NOUN
hassl-4391	269	30	.	.	PUNCT
hassl-4391	270	1	the	the	DET
hassl-4391	270	2	average	average	ADJ
hassl-4391	270	3	company	company	NOUN
hassl-4391	270	4	performance	performance	NOUN
hassl-4391	270	5	is	be	AUX
hassl-4391	270	6	78	78	NUM
hassl-4391	270	7	%	%	NOUN
hassl-4391	270	8	with	with	ADP
hassl-4391	270	9	a	a	DET
hassl-4391	270	10	standard	standard	ADJ
hassl-4391	270	11	deviation	deviation	NOUN
hassl-4391	270	12	of	of	ADP
hassl-4391	270	13	51	51	NUM
hassl-4391	270	14	%	%	NOUN
hassl-4391	270	15	.	.	PUNCT
hassl-4391	271	1	4.2	4.2	NUM
hassl-4391	271	2	.	.	PUNCT
hassl-4391	271	3	correlation	correlation	NOUN
hassl-4391	271	4	matrix	matrix	NOUN
hassl-4391	271	5	table	table	NOUN
hassl-4391	271	6	2	2	NUM
hassl-4391	271	7	presents	present	VERB
hassl-4391	271	8	the	the	DET
hassl-4391	271	9	pearson	pearson	NOUN
hassl-4391	271	10	correlation	correlation	NOUN
hassl-4391	271	11	coefficients	coefficient	VERB
hassl-4391	271	12	for	for	ADP
hassl-4391	271	13	the	the	DET
hassl-4391	271	14	variables	variable	NOUN
hassl-4391	271	15	in	in	ADP
hassl-4391	271	16	this	this	DET
hassl-4391	271	17	study	study	NOUN
hassl-4391	271	18	.	.	PUNCT
hassl-4391	272	1	a	a	DET
hassl-4391	272	2	correlation	correlation	NOUN
hassl-4391	272	3	above	above	ADP
hassl-4391	272	4	0.80	0.80	NUM
hassl-4391	272	5	may	may	AUX
hassl-4391	272	6	indicate	indicate	VERB
hassl-4391	272	7	a	a	DET
hassl-4391	272	8	potential	potential	ADJ
hassl-4391	272	9	collinearity	collinearity	NOUN
hassl-4391	272	10	issue	issue	NOUN
hassl-4391	272	11	following	follow	VERB
hassl-4391	272	12	gujarati	gujarati	PROPN
hassl-4391	272	13	's	's	PART
hassl-4391	272	14	(	(	PUNCT
hassl-4391	272	15	1995	1995	NUM
hassl-4391	272	16	)	)	PUNCT
hassl-4391	272	17	guideline	guideline	NOUN
hassl-4391	272	18	.	.	PUNCT
hassl-4391	273	1	a	a	DET
hassl-4391	273	2	high	high	ADJ
hassl-4391	273	3	correlation	correlation	NOUN
hassl-4391	273	4	(	(	PUNCT
hassl-4391	273	5	41	41	NUM
hassl-4391	273	6	%	%	NOUN
hassl-4391	273	7	significant	significant	ADJ
hassl-4391	273	8	at	at	ADP
hassl-4391	273	9	1	1	NUM
hassl-4391	273	10	%	%	NOUN
hassl-4391	273	11	)	)	PUNCT
hassl-4391	273	12	exists	exist	VERB
hassl-4391	273	13	between	between	ADP
hassl-4391	273	14	audit	audit	NOUN
hassl-4391	273	15	firm	firm	ADJ
hassl-4391	273	16	size	size	NOUN
hassl-4391	273	17	and	and	CCONJ
hassl-4391	273	18	firm	firm	ADJ
hassl-4391	273	19	age	age	NOUN
hassl-4391	273	20	.	.	PUNCT
hassl-4391	274	1	the	the	DET
hassl-4391	274	2	correlation	correlation	NOUN
hassl-4391	274	3	matrix	matrix	NOUN
hassl-4391	274	4	suggests	suggest	VERB
hassl-4391	274	5	no	no	DET
hassl-4391	274	6	multicollinearity	multicollinearity	NOUN
hassl-4391	274	7	concerns	concern	NOUN
hassl-4391	274	8	among	among	ADP
hassl-4391	274	9	these	these	DET
hassl-4391	274	10	variables	variable	NOUN
hassl-4391	274	11	.	.	PUNCT
hassl-4391	275	1	table	table	NOUN
hassl-4391	275	2	2	2	NUM
hassl-4391	275	3	.	.	PUNCT
hassl-4391	275	4	correlation	correlation	NOUN
hassl-4391	275	5	matrix	matrix	NOUN
hassl-4391	275	6	variables	variable	VERB
hassl-4391	275	7	leverage	leverage	NOUN
hassl-4391	275	8	audit	audit	NOUN
hassl-4391	275	9	firm	firm	ADJ
hassl-4391	275	10	size	size	NOUN
hassl-4391	275	11	firm	firm	NOUN
hassl-4391	275	12	age	age	NOUN
hassl-4391	275	13	firm	firm	NOUN
hassl-4391	275	14	size	size	NOUN
hassl-4391	275	15	performance	performance	NOUN
hassl-4391	275	16	leverage	leverage	NOUN
hassl-4391	275	17	1	1	NUM
hassl-4391	275	18	audit	audit	NOUN
hassl-4391	275	19	firm	firm	NOUN
hassl-4391	275	20	size	size	NOUN
hassl-4391	275	21	0.119	0.119	NUM
hassl-4391	275	22	0.364	0.364	NUM
hassl-4391	275	23	1	1	NUM
hassl-4391	275	24	firm	firm	ADJ
hassl-4391	275	25	age	age	NOUN
hassl-4391	275	26	-0.155	-0.155	PUNCT
hassl-4391	276	1	0.238	0.238	NUM
hassl-4391	276	2	0.410	0.410	NUM
hassl-4391	276	3	0.001	0.001	NUM
hassl-4391	276	4	*	*	PUNCT
hassl-4391	276	5	*	*	SYM
hassl-4391	276	6	1	1	NUM
hassl-4391	276	7	firm	firm	ADJ
hassl-4391	276	8	size	size	NOUN
hassl-4391	276	9	-0.004	-0.004	PUNCT
hassl-4391	276	10	0.977	0.977	NUM
hassl-4391	276	11	0.239	0.239	NUM
hassl-4391	276	12	0.065	0.065	NUM
hassl-4391	276	13	*	*	NUM
hassl-4391	276	14	0.066	0.066	NUM
hassl-4391	276	15	0.617	0.617	NUM
hassl-4391	276	16	1	1	NUM
hassl-4391	276	17	performance	performance	NOUN
hassl-4391	276	18	-0.386	-0.386	PUNCT
hassl-4391	276	19	0.002	0.002	NUM
hassl-4391	276	20	*	*	PUNCT
hassl-4391	276	21	*	*	PUNCT
hassl-4391	277	1	0.239	0.239	NUM
hassl-4391	277	2	0.066	0.066	NUM
hassl-4391	277	3	*	*	PUNCT
hassl-4391	277	4	0.056	0.056	NUM
hassl-4391	277	5	0.671	0.671	NUM
hassl-4391	277	6	0.229	0.229	NUM
hassl-4391	277	7	0.078	0.078	NUM
hassl-4391	277	8	*	*	SYM
hassl-4391	277	9	1	1	NUM
hassl-4391	277	10	note	note	NOUN
hassl-4391	277	11	:	:	PUNCT
hassl-4391	277	12	*	*	PUNCT
hassl-4391	277	13	*	*	PUNCT
hassl-4391	277	14	correlation	correlation	NOUN
hassl-4391	277	15	is	be	AUX
hassl-4391	277	16	significant	significant	ADJ
hassl-4391	277	17	at	at	ADP
hassl-4391	277	18	the	the	DET
hassl-4391	277	19	0.01	0.01	NUM
hassl-4391	277	20	level	level	NOUN
hassl-4391	277	21	.	.	PUNCT
hassl-4391	278	1	*	*	PUNCT
hassl-4391	278	2	correlation	correlation	NOUN
hassl-4391	278	3	is	be	AUX
hassl-4391	278	4	significant	significant	ADJ
hassl-4391	278	5	at	at	ADP
hassl-4391	278	6	the	the	DET
hassl-4391	278	7	0.05	0.05	NUM
hassl-4391	278	8	level	level	NOUN
hassl-4391	278	9	.	.	PUNCT
hassl-4391	279	1	4.3	4.3	NUM
hassl-4391	279	2	.	.	PUNCT
hassl-4391	279	3	hypotheses	hypothesis	NOUN
hassl-4391	279	4	testing	test	VERB
hassl-4391	279	5	the	the	DET
hassl-4391	279	6	ols	ol	NOUN
hassl-4391	279	7	regression	regression	NOUN
hassl-4391	279	8	results	result	NOUN
hassl-4391	279	9	presented	present	VERB
hassl-4391	279	10	in	in	ADP
hassl-4391	279	11	table	table	NOUN
hassl-4391	279	12	3	3	NUM
hassl-4391	279	13	demonstrate	demonstrate	VERB
hassl-4391	279	14	that	that	SCONJ
hassl-4391	279	15	the	the	DET
hassl-4391	279	16	combination	combination	NOUN
hassl-4391	279	17	of	of	ADP
hassl-4391	279	18	independent	independent	ADJ
hassl-4391	279	19	variables	variable	NOUN
hassl-4391	279	20	is	be	AUX
hassl-4391	279	21	statistically	statistically	ADV
hassl-4391	279	22	significant	significant	ADJ
hassl-4391	279	23	,	,	PUNCT
hassl-4391	279	24	reflected	reflect	VERB
hassl-4391	279	25	in	in	ADP
hassl-4391	279	26	both	both	CCONJ
hassl-4391	279	27	the	the	DET
hassl-4391	279	28	individual	individual	ADJ
hassl-4391	279	29	significance	significance	NOUN
hassl-4391	279	30	of	of	ADP
hassl-4391	279	31	the	the	DET
hassl-4391	279	32	variables	variable	NOUN
hassl-4391	279	33	and	and	CCONJ
hassl-4391	279	34	the	the	DET
hassl-4391	279	35	adjusted	adjust	VERB
hassl-4391	279	36	r²	r²	NOUN
hassl-4391	279	37	value	value	NOUN
hassl-4391	279	38	.	.	PUNCT
hassl-4391	280	1	humanities	humanity	NOUN
hassl-4391	280	2	and	and	CCONJ
hassl-4391	280	3	social	social	ADJ
hassl-4391	280	4	sciences	science	NOUN
hassl-4391	280	5	letters	letter	NOUN
hassl-4391	280	6	,	,	PUNCT
hassl-4391	280	7	2025	2025	NUM
hassl-4391	280	8	,	,	PUNCT
hassl-4391	280	9	13(3	13(3	NUM
hassl-4391	280	10	):	):	PUNCT
hassl-4391	280	11	1145	1145	NUM
hassl-4391	280	12	-	-	SYM
hassl-4391	280	13	1159	1159	NUM
hassl-4391	280	14	1154	1154	NUM
hassl-4391	280	15	©	©	PROPN
hassl-4391	280	16	2025	2025	NUM
hassl-4391	280	17	conscientia	conscientia	PROPN
hassl-4391	280	18	beam	beam	PROPN
hassl-4391	280	19	.	.	PUNCT
hassl-4391	281	1	all	all	DET
hassl-4391	281	2	rights	right	NOUN
hassl-4391	281	3	reserved	reserve	VERB
hassl-4391	281	4	.	.	PUNCT
hassl-4391	282	1	table	table	NOUN
hassl-4391	282	2	3	3	NUM
hassl-4391	282	3	.	.	PUNCT
hassl-4391	282	4	multiple	multiple	ADJ
hassl-4391	282	5	regression	regression	NOUN
hassl-4391	282	6	results	result	VERB
hassl-4391	282	7	:	:	PUNCT
hassl-4391	282	8	the	the	DET
hassl-4391	282	9	extent	extent	NOUN
hassl-4391	282	10	of	of	ADP
hassl-4391	282	11	covid-19	covid-19	PROPN
hassl-4391	282	12	information	information	NOUN
hassl-4391	282	13	variables	variable	NOUN
hassl-4391	282	14	coefficients	coefficient	VERB
hassl-4391	282	15	t	t	PROPN
hassl-4391	282	16	constant	constant	ADJ
hassl-4391	282	17	-0.144	-0.144	PRON
hassl-4391	282	18	-0.522	-0.522	NOUN
hassl-4391	282	19	leverage	leverage	NOUN
hassl-4391	282	20	0.129	0.129	NUM
hassl-4391	282	21	1.787	1.787	NUM
hassl-4391	282	22	*	*	PUNCT
hassl-4391	282	23	audit	audit	NOUN
hassl-4391	282	24	firm	firm	ADJ
hassl-4391	282	25	size	size	NOUN
hassl-4391	282	26	-0.072	-0.072	PROPN
hassl-4391	282	27	-1.532	-1.532	X
hassl-4391	282	28	firm	firm	ADJ
hassl-4391	282	29	age	age	NOUN
hassl-4391	282	30	0.004	0.004	NUM
hassl-4391	282	31	2.545	2.545	NUM
hassl-4391	282	32	*	*	PUNCT
hassl-4391	282	33	*	*	PUNCT
hassl-4391	282	34	firm	firm	ADJ
hassl-4391	282	35	size	size	NOUN
hassl-4391	282	36	0.037	0.037	NUM
hassl-4391	282	37	0.993	0.993	NUM
hassl-4391	282	38	performance	performance	NOUN
hassl-4391	282	39	0.096	0.096	NUM
hassl-4391	282	40	2.237	2.237	NUM
hassl-4391	282	41	*	*	PUNCT
hassl-4391	282	42	*	*	PUNCT
hassl-4391	282	43	adjusted	adjusted	ADJ
hassl-4391	282	44	r2	r2	NOUN
hassl-4391	282	45	10.6	10.6	NUM
hassl-4391	282	46	%	%	NOUN
hassl-4391	282	47	f	f	PROPN
hassl-4391	282	48	model	model	NOUN
hassl-4391	282	49	2.400	2.400	NUM
hassl-4391	282	50	*	*	PUNCT
hassl-4391	282	51	*	*	PUNCT
hassl-4391	282	52	note	note	NOUN
hassl-4391	282	53	:	:	PUNCT
hassl-4391	282	54	*	*	PUNCT
hassl-4391	282	55	*	*	PUNCT
hassl-4391	282	56	significant	significant	ADJ
hassl-4391	282	57	at	at	ADP
hassl-4391	282	58	the	the	DET
hassl-4391	282	59	5	5	NUM
hassl-4391	282	60	%	%	NOUN
hassl-4391	282	61	level	level	NOUN
hassl-4391	282	62	.	.	PUNCT
hassl-4391	283	1	*	*	PUNCT
hassl-4391	283	2	significant	significant	ADJ
hassl-4391	283	3	at	at	ADP
hassl-4391	283	4	the	the	DET
hassl-4391	283	5	10	10	NUM
hassl-4391	283	6	%	%	NOUN
hassl-4391	283	7	level	level	NOUN
hassl-4391	283	8	.	.	PUNCT
hassl-4391	284	1	the	the	DET
hassl-4391	284	2	ols	ols	PROPN
hassl-4391	284	3	regression	regression	NOUN
hassl-4391	284	4	results	result	NOUN
hassl-4391	284	5	in	in	ADP
hassl-4391	284	6	table	table	NOUN
hassl-4391	284	7	3	3	NUM
hassl-4391	284	8	show	show	VERB
hassl-4391	284	9	that	that	SCONJ
hassl-4391	284	10	the	the	DET
hassl-4391	284	11	model	model	NOUN
hassl-4391	284	12	is	be	AUX
hassl-4391	284	13	highly	highly	ADV
hassl-4391	284	14	significant	significant	ADJ
hassl-4391	284	15	(	(	PUNCT
hassl-4391	284	16	f	f	NOUN
hassl-4391	284	17	=	=	SYM
hassl-4391	284	18	2.4	2.4	NUM
hassl-4391	284	19	*	*	PUNCT
hassl-4391	284	20	*	*	PUNCT
hassl-4391	284	21	)	)	PUNCT
hassl-4391	284	22	,	,	PUNCT
hassl-4391	284	23	with	with	ADP
hassl-4391	284	24	an	an	DET
hassl-4391	284	25	adjusted	adjust	VERB
hassl-4391	284	26	r²	r²	NOUN
hassl-4391	284	27	of	of	ADP
hassl-4391	284	28	10.6	10.6	NUM
hassl-4391	284	29	%	%	NOUN
hassl-4391	284	30	.	.	PUNCT
hassl-4391	285	1	this	this	PRON
hassl-4391	285	2	indicates	indicate	VERB
hassl-4391	285	3	that	that	SCONJ
hassl-4391	285	4	combining	combine	VERB
hassl-4391	285	5	independent	independent	ADJ
hassl-4391	285	6	variables	variable	NOUN
hassl-4391	285	7	collectively	collectively	ADV
hassl-4391	285	8	explains	explain	VERB
hassl-4391	285	9	10.6	10.6	NUM
hassl-4391	285	10	%	%	NOUN
hassl-4391	285	11	of	of	ADP
hassl-4391	285	12	the	the	DET
hassl-4391	285	13	variation	variation	NOUN
hassl-4391	285	14	in	in	ADP
hassl-4391	285	15	covid-19	covid-19	PROPN
hassl-4391	285	16	voluntary	voluntary	ADJ
hassl-4391	285	17	disclosure	disclosure	NOUN
hassl-4391	285	18	across	across	ADP
hassl-4391	285	19	companies	company	NOUN
hassl-4391	285	20	.	.	PUNCT
hassl-4391	286	1	firm	firm	ADJ
hassl-4391	286	2	age	age	NOUN
hassl-4391	286	3	and	and	CCONJ
hassl-4391	286	4	performance	performance	NOUN
hassl-4391	286	5	are	be	AUX
hassl-4391	286	6	both	both	ADV
hassl-4391	286	7	significant	significant	ADJ
hassl-4391	286	8	at	at	ADP
hassl-4391	286	9	the	the	DET
hassl-4391	286	10	5	5	NUM
hassl-4391	286	11	%	%	NOUN
hassl-4391	286	12	level	level	NOUN
hassl-4391	286	13	,	,	PUNCT
hassl-4391	286	14	while	while	SCONJ
hassl-4391	286	15	leverage	leverage	NOUN
hassl-4391	286	16	is	be	AUX
hassl-4391	286	17	significant	significant	ADJ
hassl-4391	286	18	at	at	ADP
hassl-4391	286	19	the	the	DET
hassl-4391	286	20	10	10	NUM
hassl-4391	286	21	%	%	NOUN
hassl-4391	286	22	level	level	NOUN
hassl-4391	286	23	.	.	PUNCT
hassl-4391	287	1	table	table	NOUN
hassl-4391	287	2	3	3	NUM
hassl-4391	287	3	presents	present	VERB
hassl-4391	287	4	the	the	DET
hassl-4391	287	5	ols	ol	NOUN
hassl-4391	287	6	regression	regression	NOUN
hassl-4391	287	7	analysis	analysis	NOUN
hassl-4391	287	8	results	result	NOUN
hassl-4391	287	9	on	on	ADP
hassl-4391	287	10	factors	factor	NOUN
hassl-4391	287	11	influencing	influence	VERB
hassl-4391	287	12	covid-19	covid-19	PROPN
hassl-4391	287	13	voluntary	voluntary	ADJ
hassl-4391	287	14	disclosure	disclosure	NOUN
hassl-4391	287	15	.	.	PUNCT
hassl-4391	288	1	as	as	SCONJ
hassl-4391	288	2	expected	expect	VERB
hassl-4391	288	3	,	,	PUNCT
hassl-4391	288	4	leverage	leverage	NOUN
hassl-4391	288	5	shows	show	VERB
hassl-4391	288	6	a	a	DET
hassl-4391	288	7	positive	positive	ADJ
hassl-4391	288	8	and	and	CCONJ
hassl-4391	288	9	significant	significant	ADJ
hassl-4391	288	10	relationship	relationship	NOUN
hassl-4391	288	11	with	with	ADP
hassl-4391	288	12	disclosure	disclosure	NOUN
hassl-4391	288	13	,	,	PUNCT
hassl-4391	288	14	supporting	support	VERB
hassl-4391	288	15	h1	h1	NOUN
hassl-4391	288	16	.	.	PUNCT
hassl-4391	289	1	this	this	DET
hassl-4391	289	2	finding	finding	NOUN
hassl-4391	289	3	aligns	align	VERB
hassl-4391	289	4	with	with	ADP
hassl-4391	289	5	theories	theory	NOUN
hassl-4391	289	6	suggesting	suggest	VERB
hassl-4391	289	7	that	that	SCONJ
hassl-4391	289	8	growth	growth	NOUN
hassl-4391	289	9	firms	firm	NOUN
hassl-4391	289	10	face	face	VERB
hassl-4391	289	11	higher	high	ADJ
hassl-4391	289	12	information	information	NOUN
hassl-4391	289	13	asymmetry	asymmetry	NOUN
hassl-4391	289	14	and	and	CCONJ
hassl-4391	289	15	agency	agency	NOUN
hassl-4391	289	16	costs	cost	NOUN
hassl-4391	289	17	(	(	PUNCT
hassl-4391	289	18	gaver	gaver	NOUN
hassl-4391	289	19	&	&	CCONJ
hassl-4391	289	20	gaver	gaver	PROPN
hassl-4391	289	21	,	,	PUNCT
hassl-4391	289	22	1993	1993	NUM
hassl-4391	289	23	;	;	PUNCT
hassl-4391	289	24	smith	smith	PROPN
hassl-4391	289	25	jr	jr	PROPN
hassl-4391	289	26	&	&	CCONJ
hassl-4391	289	27	watts	watts	PROPN
hassl-4391	289	28	,	,	PUNCT
hassl-4391	289	29	1992	1992	NUM
hassl-4391	289	30	)	)	PUNCT
hassl-4391	289	31	.	.	PUNCT
hassl-4391	290	1	this	this	DET
hassl-4391	290	2	result	result	NOUN
hassl-4391	290	3	is	be	AUX
hassl-4391	290	4	consistent	consistent	ADJ
hassl-4391	290	5	with	with	ADP
hassl-4391	290	6	morris	morris	PROPN
hassl-4391	290	7	et	et	PROPN
hassl-4391	290	8	al	al	PROPN
hassl-4391	290	9	.	.	PROPN
hassl-4391	291	1	(	(	PUNCT
hassl-4391	291	2	2022	2022	NUM
hassl-4391	291	3	)	)	PUNCT
hassl-4391	291	4	who	who	PRON
hassl-4391	291	5	found	find	VERB
hassl-4391	291	6	a	a	DET
hassl-4391	291	7	positive	positive	ADJ
hassl-4391	291	8	relationship	relationship	NOUN
hassl-4391	291	9	between	between	ADP
hassl-4391	291	10	leverage	leverage	NOUN
hassl-4391	291	11	and	and	CCONJ
hassl-4391	291	12	covid-19	covid-19	PROPN
hassl-4391	291	13	information	information	NOUN
hassl-4391	291	14	.	.	PUNCT
hassl-4391	292	1	the	the	DET
hassl-4391	292	2	literature	literature	NOUN
hassl-4391	292	3	also	also	ADV
hassl-4391	292	4	indicates	indicate	VERB
hassl-4391	292	5	a	a	DET
hassl-4391	292	6	positive	positive	ADJ
hassl-4391	292	7	relationship	relationship	NOUN
hassl-4391	292	8	between	between	ADP
hassl-4391	292	9	leverage	leverage	NOUN
hassl-4391	292	10	and	and	CCONJ
hassl-4391	292	11	covid-19	covid-19	PROPN
hassl-4391	292	12	disclosure	disclosure	NOUN
hassl-4391	292	13	with	with	ADP
hassl-4391	292	14	highly	highly	ADV
hassl-4391	292	15	leveraged	leveraged	ADJ
hassl-4391	292	16	firms	firm	NOUN
hassl-4391	292	17	providing	provide	VERB
hassl-4391	292	18	more	more	ADV
hassl-4391	292	19	extensive	extensive	ADJ
hassl-4391	292	20	information	information	NOUN
hassl-4391	292	21	to	to	PART
hassl-4391	292	22	reassure	reassure	VERB
hassl-4391	292	23	creditors	creditor	NOUN
hassl-4391	292	24	and	and	CCONJ
hassl-4391	292	25	other	other	ADJ
hassl-4391	292	26	stakeholders	stakeholder	NOUN
hassl-4391	292	27	.	.	PUNCT
hassl-4391	293	1	this	this	DET
hassl-4391	293	2	relationship	relationship	NOUN
hassl-4391	293	3	is	be	AUX
hassl-4391	293	4	supported	support	VERB
hassl-4391	293	5	by	by	ADP
hassl-4391	293	6	agency	agency	NOUN
hassl-4391	293	7	and	and	CCONJ
hassl-4391	293	8	signaling	signal	VERB
hassl-4391	293	9	theories	theory	NOUN
hassl-4391	293	10	which	which	PRON
hassl-4391	293	11	propose	propose	VERB
hassl-4391	293	12	that	that	SCONJ
hassl-4391	293	13	highleverage	highleverage	NOUN
hassl-4391	293	14	firms	firm	NOUN
hassl-4391	293	15	are	be	AUX
hassl-4391	293	16	under	under	ADP
hassl-4391	293	17	greater	great	ADJ
hassl-4391	293	18	scrutiny	scrutiny	NOUN
hassl-4391	293	19	prompting	prompt	VERB
hassl-4391	293	20	them	they	PRON
hassl-4391	293	21	to	to	PART
hassl-4391	293	22	disclose	disclose	VERB
hassl-4391	293	23	more	more	ADJ
hassl-4391	293	24	to	to	PART
hassl-4391	293	25	meet	meet	VERB
hassl-4391	293	26	stakeholder	stakeholder	NOUN
hassl-4391	293	27	expectations	expectation	NOUN
hassl-4391	293	28	.	.	PUNCT
hassl-4391	294	1	this	this	DET
hassl-4391	294	2	insight	insight	NOUN
hassl-4391	294	3	is	be	AUX
hassl-4391	294	4	valuable	valuable	ADJ
hassl-4391	294	5	for	for	ADP
hassl-4391	294	6	policymakers	policymaker	NOUN
hassl-4391	294	7	,	,	PUNCT
hassl-4391	294	8	investors	investor	NOUN
hassl-4391	294	9	,	,	PUNCT
hassl-4391	294	10	and	and	CCONJ
hassl-4391	294	11	creditors	creditor	NOUN
hassl-4391	294	12	aiming	aim	VERB
hassl-4391	294	13	to	to	PART
hassl-4391	294	14	evaluate	evaluate	VERB
hassl-4391	294	15	firm	firm	ADJ
hassl-4391	294	16	transparency	transparency	NOUN
hassl-4391	294	17	and	and	CCONJ
hassl-4391	294	18	financial	financial	ADJ
hassl-4391	294	19	resilience	resilience	NOUN
hassl-4391	294	20	amid	amid	ADP
hassl-4391	294	21	the	the	DET
hassl-4391	294	22	covid-19	covid-19	PROPN
hassl-4391	294	23	pandemic	pandemic	NOUN
hassl-4391	294	24	.	.	PUNCT
hassl-4391	295	1	however	however	ADV
hassl-4391	295	2	,	,	PUNCT
hassl-4391	295	3	this	this	DET
hassl-4391	295	4	result	result	NOUN
hassl-4391	295	5	is	be	AUX
hassl-4391	295	6	inconsistent	inconsistent	ADJ
hassl-4391	295	7	with	with	ADP
hassl-4391	295	8	alshabibi	alshabibi	PROPN
hassl-4391	295	9	et	et	PROPN
hassl-4391	295	10	al	al	PROPN
hassl-4391	295	11	.	.	PROPN
hassl-4391	296	1	(	(	PUNCT
hassl-4391	296	2	2021	2021	NUM
hassl-4391	296	3	)	)	PUNCT
hassl-4391	296	4	who	who	PRON
hassl-4391	296	5	found	find	VERB
hassl-4391	296	6	no	no	DET
hassl-4391	296	7	relationship	relationship	NOUN
hassl-4391	296	8	between	between	ADP
hassl-4391	296	9	covid-19	covid-19	PROPN
hassl-4391	296	10	information	information	NOUN
hassl-4391	296	11	and	and	CCONJ
hassl-4391	296	12	leverage	leverage	NOUN
hassl-4391	296	13	.	.	PUNCT
hassl-4391	297	1	concerning	concern	VERB
hassl-4391	297	2	the	the	DET
hassl-4391	297	3	audit	audit	NOUN
hassl-4391	297	4	firm	firm	NOUN
hassl-4391	297	5	size	size	NOUN
hassl-4391	297	6	,	,	PUNCT
hassl-4391	297	7	inconsistent	inconsistent	ADJ
hassl-4391	297	8	with	with	ADP
hassl-4391	297	9	h2	h2	NOUN
hassl-4391	297	10	,	,	PUNCT
hassl-4391	297	11	no	no	DET
hassl-4391	297	12	relationship	relationship	NOUN
hassl-4391	297	13	between	between	ADP
hassl-4391	297	14	disclosures	disclosure	NOUN
hassl-4391	297	15	of	of	ADP
hassl-4391	297	16	covid-19	covid-19	PROPN
hassl-4391	297	17	information	information	NOUN
hassl-4391	297	18	and	and	CCONJ
hassl-4391	297	19	audit	audit	NOUN
hassl-4391	297	20	firm	firm	ADJ
hassl-4391	297	21	size	size	NOUN
hassl-4391	297	22	is	be	AUX
hassl-4391	297	23	found	find	VERB
hassl-4391	297	24	to	to	PART
hassl-4391	297	25	be	be	AUX
hassl-4391	297	26	inconsistent	inconsistent	ADJ
hassl-4391	297	27	with	with	ADP
hassl-4391	297	28	agency	agency	NOUN
hassl-4391	297	29	theory	theory	NOUN
hassl-4391	297	30	which	which	PRON
hassl-4391	297	31	predicts	predict	VERB
hassl-4391	297	32	that	that	SCONJ
hassl-4391	297	33	the	the	DET
hassl-4391	297	34	existence	existence	NOUN
hassl-4391	297	35	of	of	ADP
hassl-4391	297	36	a	a	DET
hassl-4391	297	37	big	big	ADJ
hassl-4391	297	38	audit	audit	NOUN
hassl-4391	297	39	firm	firm	NOUN
hassl-4391	297	40	reduces	reduce	VERB
hassl-4391	297	41	agency	agency	NOUN
hassl-4391	297	42	costs	cost	NOUN
hassl-4391	297	43	.	.	PUNCT
hassl-4391	298	1	this	this	DET
hassl-4391	298	2	result	result	NOUN
hassl-4391	298	3	contrasts	contrast	VERB
hassl-4391	298	4	with	with	ADP
hassl-4391	298	5	findings	finding	NOUN
hassl-4391	298	6	by	by	ADP
hassl-4391	298	7	abdo	abdo	PROPN
hassl-4391	298	8	and	and	CCONJ
hassl-4391	298	9	edgar	edgar	NOUN
hassl-4391	298	10	(	(	PUNCT
hassl-4391	298	11	2021	2021	NUM
hassl-4391	298	12	)	)	PUNCT
hassl-4391	298	13	and	and	CCONJ
hassl-4391	298	14	xu	xu	INTJ
hassl-4391	298	15	et	et	PROPN
hassl-4391	298	16	al	al	PROPN
hassl-4391	298	17	.	.	PROPN
hassl-4391	299	1	(	(	PUNCT
hassl-4391	299	2	2021	2021	NUM
hassl-4391	299	3	)	)	PUNCT
hassl-4391	299	4	which	which	PRON
hassl-4391	299	5	indicated	indicate	VERB
hassl-4391	299	6	that	that	SCONJ
hassl-4391	299	7	large	large	ADJ
hassl-4391	299	8	audit	audit	NOUN
hassl-4391	299	9	firms	firm	NOUN
hassl-4391	299	10	offered	offer	VERB
hassl-4391	299	11	guidance	guidance	NOUN
hassl-4391	299	12	on	on	ADP
hassl-4391	299	13	covid-19	covid-19	PROPN
hassl-4391	299	14	disclosures	disclosure	NOUN
hassl-4391	299	15	concerning	concern	VERB
hassl-4391	299	16	financial	financial	ADJ
hassl-4391	299	17	stability	stability	NOUN
hassl-4391	299	18	,	,	PUNCT
hassl-4391	299	19	liquidity	liquidity	NOUN
hassl-4391	299	20	risks	risk	NOUN
hassl-4391	299	21	,	,	PUNCT
hassl-4391	299	22	and	and	CCONJ
hassl-4391	299	23	going	go	VERB
hassl-4391	299	24	concern	concern	NOUN
hassl-4391	299	25	assumptions	assumption	NOUN
hassl-4391	299	26	,	,	PUNCT
hassl-4391	299	27	promoting	promote	VERB
hassl-4391	299	28	greater	great	ADJ
hassl-4391	299	29	transparency	transparency	NOUN
hassl-4391	299	30	in	in	ADP
hassl-4391	299	31	corporate	corporate	ADJ
hassl-4391	299	32	reporting	reporting	NOUN
hassl-4391	299	33	.	.	PUNCT
hassl-4391	300	1	a	a	DET
hassl-4391	300	2	positive	positive	ADJ
hassl-4391	300	3	and	and	CCONJ
hassl-4391	300	4	significant	significant	ADJ
hassl-4391	300	5	relationship	relationship	NOUN
hassl-4391	300	6	between	between	ADP
hassl-4391	300	7	covid-19	covid-19	PROPN
hassl-4391	300	8	information	information	NOUN
hassl-4391	300	9	and	and	CCONJ
hassl-4391	300	10	firm	firm	ADJ
hassl-4391	300	11	age	age	NOUN
hassl-4391	300	12	was	be	AUX
hassl-4391	300	13	found	find	VERB
hassl-4391	300	14	,	,	PUNCT
hassl-4391	300	15	aligning	align	VERB
hassl-4391	300	16	with	with	ADP
hassl-4391	300	17	economic	economic	ADJ
hassl-4391	300	18	theory	theory	NOUN
hassl-4391	300	19	and	and	CCONJ
hassl-4391	300	20	h3	h3	NOUN
hassl-4391	300	21	.	.	PUNCT
hassl-4391	301	1	the	the	DET
hassl-4391	301	2	literature	literature	NOUN
hassl-4391	301	3	reveals	reveal	VERB
hassl-4391	301	4	a	a	DET
hassl-4391	301	5	positive	positive	ADJ
hassl-4391	301	6	relationship	relationship	NOUN
hassl-4391	301	7	between	between	ADP
hassl-4391	301	8	firm	firm	ADJ
hassl-4391	301	9	age	age	NOUN
hassl-4391	301	10	and	and	CCONJ
hassl-4391	301	11	the	the	DET
hassl-4391	301	12	extent	extent	NOUN
hassl-4391	301	13	of	of	ADP
hassl-4391	301	14	covid19	covid19	NOUN
hassl-4391	301	15	disclosure	disclosure	NOUN
hassl-4391	301	16	with	with	ADP
hassl-4391	301	17	older	old	ADJ
hassl-4391	301	18	firms	firm	NOUN
hassl-4391	301	19	generally	generally	ADV
hassl-4391	301	20	providing	provide	VERB
hassl-4391	301	21	more	more	ADV
hassl-4391	301	22	comprehensive	comprehensive	ADJ
hassl-4391	301	23	and	and	CCONJ
hassl-4391	301	24	transparent	transparent	ADJ
hassl-4391	301	25	disclosures	disclosure	NOUN
hassl-4391	301	26	than	than	ADP
hassl-4391	301	27	younger	young	ADJ
hassl-4391	301	28	firms	firm	NOUN
hassl-4391	301	29	.	.	PUNCT
hassl-4391	302	1	this	this	DET
hassl-4391	302	2	relationship	relationship	NOUN
hassl-4391	302	3	is	be	AUX
hassl-4391	302	4	shaped	shape	VERB
hassl-4391	302	5	by	by	ADP
hassl-4391	302	6	many	many	ADJ
hassl-4391	302	7	factors	factor	NOUN
hassl-4391	302	8	,	,	PUNCT
hassl-4391	302	9	such	such	ADJ
hassl-4391	302	10	as	as	ADP
hassl-4391	302	11	reputation	reputation	NOUN
hassl-4391	302	12	,	,	PUNCT
hassl-4391	302	13	experience	experience	NOUN
hassl-4391	302	14	,	,	PUNCT
hassl-4391	302	15	resource	resource	NOUN
hassl-4391	302	16	availability	availability	NOUN
hassl-4391	302	17	,	,	PUNCT
hassl-4391	302	18	and	and	CCONJ
hassl-4391	302	19	stakeholder	stakeholder	NOUN
hassl-4391	302	20	expectations	expectation	NOUN
hassl-4391	302	21	.	.	PUNCT
hassl-4391	303	1	older	old	ADJ
hassl-4391	303	2	firms	firm	NOUN
hassl-4391	303	3	,	,	PUNCT
hassl-4391	303	4	aiming	aim	VERB
hassl-4391	303	5	to	to	PART
hassl-4391	303	6	protect	protect	VERB
hassl-4391	303	7	their	their	PRON
hassl-4391	303	8	established	establish	VERB
hassl-4391	303	9	reputations	reputation	NOUN
hassl-4391	303	10	and	and	CCONJ
hassl-4391	303	11	maintain	maintain	VERB
hassl-4391	303	12	trust	trust	NOUN
hassl-4391	303	13	with	with	ADP
hassl-4391	303	14	stakeholders	stakeholder	NOUN
hassl-4391	303	15	,	,	PUNCT
hassl-4391	303	16	disclose	disclose	VERB
hassl-4391	303	17	covid-19	covid-19	PROPN
hassl-4391	303	18	information	information	NOUN
hassl-4391	303	19	often	often	ADV
hassl-4391	303	20	constrained	constrain	VERB
hassl-4391	303	21	by	by	ADP
hassl-4391	303	22	resources	resource	NOUN
hassl-4391	303	23	and	and	CCONJ
hassl-4391	303	24	lacking	lack	VERB
hassl-4391	303	25	professional	professional	ADJ
hassl-4391	303	26	experience	experience	NOUN
hassl-4391	303	27	to	to	PART
hassl-4391	303	28	deal	deal	VERB
hassl-4391	303	29	with	with	ADP
hassl-4391	303	30	the	the	DET
hassl-4391	303	31	crisis	crisis	NOUN
hassl-4391	303	32	,	,	PUNCT
hassl-4391	303	33	while	while	SCONJ
hassl-4391	303	34	younger	young	ADJ
hassl-4391	303	35	firms	firm	NOUN
hassl-4391	303	36	tend	tend	VERB
hassl-4391	303	37	to	to	PART
hassl-4391	303	38	focus	focus	VERB
hassl-4391	303	39	on	on	ADP
hassl-4391	303	40	minimum	minimum	ADJ
hassl-4391	303	41	disclosures	disclosure	NOUN
hassl-4391	303	42	.	.	PUNCT
hassl-4391	304	1	understanding	understand	VERB
hassl-4391	304	2	the	the	DET
hassl-4391	304	3	role	role	NOUN
hassl-4391	304	4	of	of	ADP
hassl-4391	304	5	firm	firm	ADJ
hassl-4391	304	6	age	age	NOUN
hassl-4391	304	7	in	in	ADP
hassl-4391	304	8	shaping	shape	VERB
hassl-4391	304	9	covid-19	covid-19	PROPN
hassl-4391	304	10	disclosure	disclosure	NOUN
hassl-4391	304	11	practices	practice	NOUN
hassl-4391	304	12	offers	offer	VERB
hassl-4391	304	13	valuable	valuable	ADJ
hassl-4391	304	14	insights	insight	NOUN
hassl-4391	304	15	for	for	ADP
hassl-4391	304	16	policymakers	policymaker	NOUN
hassl-4391	304	17	,	,	PUNCT
hassl-4391	304	18	investors	investor	NOUN
hassl-4391	304	19	,	,	PUNCT
hassl-4391	304	20	and	and	CCONJ
hassl-4391	304	21	stakeholders	stakeholder	NOUN
hassl-4391	304	22	seeking	seek	VERB
hassl-4391	304	23	to	to	PART
hassl-4391	304	24	assess	assess	VERB
hassl-4391	304	25	the	the	DET
hassl-4391	304	26	reliability	reliability	NOUN
hassl-4391	304	27	and	and	CCONJ
hassl-4391	304	28	transparency	transparency	NOUN
hassl-4391	304	29	of	of	ADP
hassl-4391	304	30	pandemic	pandemic	ADJ
hassl-4391	304	31	-	-	PUNCT
hassl-4391	304	32	related	relate	VERB
hassl-4391	304	33	disclosures	disclosure	NOUN
hassl-4391	304	34	.	.	PUNCT
hassl-4391	305	1	this	this	DET
hassl-4391	305	2	result	result	NOUN
hassl-4391	305	3	is	be	AUX
hassl-4391	305	4	consistent	consistent	ADJ
hassl-4391	305	5	with	with	ADP
hassl-4391	305	6	boubaker	boubaker	PROPN
hassl-4391	305	7	et	et	PROPN
hassl-4391	305	8	al	al	PROPN
hassl-4391	305	9	.	.	PROPN
hassl-4391	306	1	(	(	PUNCT
hassl-4391	306	2	2020	2020	NUM
hassl-4391	306	3	)	)	PUNCT
hassl-4391	306	4	who	who	PRON
hassl-4391	306	5	confirmed	confirm	VERB
hassl-4391	306	6	that	that	SCONJ
hassl-4391	306	7	older	old	ADJ
hassl-4391	306	8	firms	firm	NOUN
hassl-4391	306	9	,	,	PUNCT
hassl-4391	306	10	having	having	AUX
hassl-4391	306	11	experienced	experience	VERB
hassl-4391	306	12	different	different	ADJ
hassl-4391	306	13	crises	crisis	NOUN
hassl-4391	306	14	are	be	AUX
hassl-4391	306	15	more	more	ADV
hassl-4391	306	16	likely	likely	ADJ
hassl-4391	306	17	to	to	PART
hassl-4391	306	18	be	be	AUX
hassl-4391	306	19	transparent	transparent	ADJ
hassl-4391	306	20	about	about	ADP
hassl-4391	306	21	their	their	PRON
hassl-4391	306	22	resilience	resilience	NOUN
hassl-4391	306	23	and	and	CCONJ
hassl-4391	306	24	crisis	crisis	NOUN
hassl-4391	306	25	management	management	NOUN
hassl-4391	306	26	strategies	strategy	NOUN
hassl-4391	306	27	.	.	PUNCT
hassl-4391	307	1	however	however	ADV
hassl-4391	307	2	,	,	PUNCT
hassl-4391	307	3	inconsistent	inconsistent	ADJ
hassl-4391	307	4	with	with	ADP
hassl-4391	307	5	the	the	DET
hassl-4391	307	6	prediction	prediction	NOUN
hassl-4391	307	7	of	of	ADP
hassl-4391	307	8	h4	h4	PROPN
hassl-4391	307	9	,	,	PUNCT
hassl-4391	307	10	firm	firm	ADJ
hassl-4391	307	11	size	size	NOUN
hassl-4391	307	12	is	be	AUX
hassl-4391	307	13	uncorrelated	uncorrelate	VERB
hassl-4391	307	14	with	with	ADP
hassl-4391	307	15	the	the	DET
hassl-4391	307	16	disclosure	disclosure	NOUN
hassl-4391	307	17	of	of	ADP
hassl-4391	307	18	covid-19	covid-19	PROPN
hassl-4391	307	19	information	information	NOUN
hassl-4391	307	20	.	.	PUNCT
hassl-4391	308	1	this	this	DET
hassl-4391	308	2	result	result	NOUN
hassl-4391	308	3	is	be	AUX
hassl-4391	308	4	consistent	consistent	ADJ
hassl-4391	308	5	with	with	ADP
hassl-4391	308	6	wang	wang	PROPN
hassl-4391	308	7	and	and	CCONJ
hassl-4391	308	8	xing	xing	PROPN
hassl-4391	308	9	(	(	PUNCT
hassl-4391	308	10	2020	2020	NUM
hassl-4391	308	11	)	)	PUNCT
hassl-4391	308	12	and	and	CCONJ
hassl-4391	308	13	elmarzouky	elmarzouky	NOUN
hassl-4391	308	14	et	et	PROPN
hassl-4391	308	15	al	al	PROPN
hassl-4391	308	16	.	.	PROPN
hassl-4391	309	1	(	(	PUNCT
hassl-4391	309	2	2021	2021	NUM
hassl-4391	309	3	)	)	PUNCT
hassl-4391	309	4	who	who	PRON
hassl-4391	309	5	found	find	VERB
hassl-4391	309	6	no	no	DET
hassl-4391	309	7	relationship	relationship	NOUN
hassl-4391	309	8	between	between	ADP
hassl-4391	309	9	the	the	DET
hassl-4391	309	10	extent	extent	NOUN
hassl-4391	309	11	of	of	ADP
hassl-4391	309	12	covid-19	covid-19	PROPN
hassl-4391	309	13	information	information	NOUN
hassl-4391	309	14	and	and	CCONJ
hassl-4391	309	15	firm	firm	ADJ
hassl-4391	309	16	size	size	NOUN
hassl-4391	309	17	.	.	PUNCT
hassl-4391	310	1	this	this	DET
hassl-4391	310	2	result	result	NOUN
hassl-4391	310	3	contrasts	contrast	VERB
hassl-4391	310	4	with	with	ADP
hassl-4391	310	5	the	the	DET
hassl-4391	310	6	finding	finding	NOUN
hassl-4391	310	7	of	of	ADP
hassl-4391	310	8	thi	thi	PROPN
hassl-4391	310	9	hoang	hoang	PROPN
hassl-4391	310	10	and	and	CCONJ
hassl-4391	310	11	nguyen	nguyen	NOUN
hassl-4391	310	12	(	(	PUNCT
hassl-4391	310	13	2023	2023	NUM
hassl-4391	310	14	)	)	PUNCT
hassl-4391	310	15	which	which	PRON
hassl-4391	310	16	indicated	indicate	VERB
hassl-4391	310	17	that	that	SCONJ
hassl-4391	310	18	firm	firm	ADJ
hassl-4391	310	19	size	size	NOUN
hassl-4391	310	20	is	be	AUX
hassl-4391	310	21	positively	positively	ADV
hassl-4391	310	22	associated	associate	VERB
hassl-4391	310	23	with	with	ADP
hassl-4391	310	24	the	the	DET
hassl-4391	310	25	extent	extent	NOUN
hassl-4391	310	26	of	of	ADP
hassl-4391	310	27	covid-19related	covid-19relate	VERB
hassl-4391	310	28	disclosure	disclosure	NOUN
hassl-4391	310	29	.	.	PUNCT
hassl-4391	311	1	humanities	humanity	NOUN
hassl-4391	311	2	and	and	CCONJ
hassl-4391	311	3	social	social	ADJ
hassl-4391	311	4	sciences	science	NOUN
hassl-4391	311	5	letters	letter	NOUN
hassl-4391	311	6	,	,	PUNCT
hassl-4391	311	7	2025	2025	NUM
hassl-4391	311	8	,	,	PUNCT
hassl-4391	311	9	13(3	13(3	NUM
hassl-4391	311	10	):	):	PUNCT
hassl-4391	311	11	1145	1145	NUM
hassl-4391	311	12	-	-	SYM
hassl-4391	311	13	1159	1159	NUM
hassl-4391	311	14	1155	1155	NUM
hassl-4391	311	15	©	©	PROPN
hassl-4391	311	16	2025	2025	NUM
hassl-4391	311	17	conscientia	conscientia	PROPN
hassl-4391	311	18	beam	beam	PROPN
hassl-4391	311	19	.	.	PUNCT
hassl-4391	312	1	all	all	DET
hassl-4391	312	2	rights	right	NOUN
hassl-4391	312	3	reserved	reserve	VERB
hassl-4391	312	4	.	.	PUNCT
hassl-4391	313	1	firm	firm	ADJ
hassl-4391	313	2	performance	performance	NOUN
hassl-4391	313	3	(	(	PUNCT
hassl-4391	313	4	t	t	NOUN
hassl-4391	313	5	=	=	SYM
hassl-4391	313	6	2.237	2.237	NUM
hassl-4391	313	7	)	)	PUNCT
hassl-4391	313	8	is	be	AUX
hassl-4391	313	9	positive	positive	ADJ
hassl-4391	313	10	and	and	CCONJ
hassl-4391	313	11	significant	significant	ADJ
hassl-4391	313	12	consistent	consistent	ADJ
hassl-4391	313	13	with	with	ADP
hassl-4391	313	14	elmarzouky	elmarzouky	NOUN
hassl-4391	313	15	et	et	PROPN
hassl-4391	313	16	al	al	PROPN
hassl-4391	313	17	.	.	PROPN
hassl-4391	314	1	(	(	PUNCT
hassl-4391	314	2	2021	2021	NUM
hassl-4391	314	3	)	)	PUNCT
hassl-4391	314	4	who	who	PRON
hassl-4391	314	5	found	find	VERB
hassl-4391	314	6	a	a	DET
hassl-4391	314	7	strong	strong	ADJ
hassl-4391	314	8	positive	positive	ADJ
hassl-4391	314	9	relationship	relationship	NOUN
hassl-4391	314	10	between	between	ADP
hassl-4391	314	11	performance	performance	NOUN
hassl-4391	314	12	and	and	CCONJ
hassl-4391	314	13	the	the	DET
hassl-4391	314	14	extent	extent	NOUN
hassl-4391	314	15	of	of	ADP
hassl-4391	314	16	covid-19	covid-19	PROPN
hassl-4391	314	17	information	information	NOUN
hassl-4391	314	18	.	.	PUNCT
hassl-4391	315	1	a	a	DET
hassl-4391	315	2	possible	possible	ADJ
hassl-4391	315	3	explanation	explanation	NOUN
hassl-4391	315	4	for	for	ADP
hassl-4391	315	5	this	this	PRON
hassl-4391	315	6	is	be	AUX
hassl-4391	315	7	that	that	SCONJ
hassl-4391	315	8	companies	company	NOUN
hassl-4391	315	9	whether	whether	SCONJ
hassl-4391	315	10	dealing	deal	VERB
hassl-4391	315	11	with	with	ADP
hassl-4391	315	12	bad	bad	ADJ
hassl-4391	315	13	or	or	CCONJ
hassl-4391	315	14	good	good	ADJ
hassl-4391	315	15	news	news	NOUN
hassl-4391	315	16	may	may	AUX
hassl-4391	315	17	seek	seek	VERB
hassl-4391	315	18	to	to	PART
hassl-4391	315	19	disclose	disclose	VERB
hassl-4391	315	20	information	information	NOUN
hassl-4391	315	21	sooner	soon	ADV
hassl-4391	315	22	to	to	PART
hassl-4391	315	23	mitigate	mitigate	VERB
hassl-4391	315	24	the	the	DET
hassl-4391	315	25	impact	impact	NOUN
hassl-4391	315	26	of	of	ADP
hassl-4391	315	27	litigation	litigation	NOUN
hassl-4391	315	28	costs	cost	NOUN
hassl-4391	315	29	.	.	PUNCT
hassl-4391	316	1	this	this	DET
hassl-4391	316	2	result	result	NOUN
hassl-4391	316	3	aligns	align	VERB
hassl-4391	316	4	with	with	ADP
hassl-4391	316	5	elmarzouky	elmarzouky	NOUN
hassl-4391	316	6	et	et	PROPN
hassl-4391	316	7	al	al	PROPN
hassl-4391	316	8	.	.	PROPN
hassl-4391	317	1	(	(	PUNCT
hassl-4391	317	2	2021	2021	NUM
hassl-4391	317	3	)	)	PUNCT
hassl-4391	317	4	who	who	PRON
hassl-4391	317	5	found	find	VERB
hassl-4391	317	6	a	a	DET
hassl-4391	317	7	positive	positive	ADJ
hassl-4391	317	8	relationship	relationship	NOUN
hassl-4391	317	9	between	between	ADP
hassl-4391	317	10	the	the	DET
hassl-4391	317	11	covid-19	covid-19	PROPN
hassl-4391	317	12	disclosure	disclosure	NOUN
hassl-4391	317	13	and	and	CCONJ
hassl-4391	317	14	the	the	DET
hassl-4391	317	15	firm	firm	ADJ
hassl-4391	317	16	performance	performance	NOUN
hassl-4391	317	17	disclosure	disclosure	NOUN
hassl-4391	317	18	in	in	ADP
hassl-4391	317	19	the	the	DET
hassl-4391	317	20	annual	annual	ADJ
hassl-4391	317	21	reports	report	NOUN
hassl-4391	317	22	in	in	ADP
hassl-4391	317	23	the	the	DET
hassl-4391	317	24	context	context	NOUN
hassl-4391	317	25	of	of	ADP
hassl-4391	317	26	the	the	DET
hassl-4391	317	27	uk	uk	PROPN
hassl-4391	317	28	.	.	PUNCT
hassl-4391	318	1	this	this	DET
hassl-4391	318	2	result	result	NOUN
hassl-4391	318	3	contrasts	contrast	VERB
hassl-4391	318	4	wang	wang	PROPN
hassl-4391	318	5	and	and	CCONJ
hassl-4391	318	6	xing	xing	PROPN
hassl-4391	318	7	(	(	PUNCT
hassl-4391	318	8	2020	2020	NUM
hassl-4391	318	9	)	)	PUNCT
hassl-4391	318	10	and	and	CCONJ
hassl-4391	318	11	found	find	VERB
hassl-4391	318	12	no	no	DET
hassl-4391	318	13	relationship	relationship	NOUN
hassl-4391	318	14	between	between	ADP
hassl-4391	318	15	the	the	DET
hassl-4391	318	16	extent	extent	NOUN
hassl-4391	318	17	of	of	ADP
hassl-4391	318	18	covid-19	covid-19	PROPN
hassl-4391	318	19	and	and	CCONJ
hassl-4391	318	20	firm	firm	ADJ
hassl-4391	318	21	performance	performance	NOUN
hassl-4391	318	22	.	.	PUNCT
hassl-4391	319	1	5	5	X
hassl-4391	319	2	.	.	X
hassl-4391	319	3	conclusion	conclusion	NOUN
hassl-4391	319	4	,	,	PUNCT
hassl-4391	319	5	implications	implication	NOUN
hassl-4391	319	6	,	,	PUNCT
hassl-4391	319	7	and	and	CCONJ
hassl-4391	319	8	future	future	ADJ
hassl-4391	319	9	studies	study	NOUN
hassl-4391	319	10	the	the	DET
hassl-4391	319	11	voluntary	voluntary	ADJ
hassl-4391	319	12	disclosure	disclosure	NOUN
hassl-4391	319	13	of	of	ADP
hassl-4391	319	14	covid-19	covid-19	PROPN
hassl-4391	319	15	information	information	NOUN
hassl-4391	319	16	in	in	ADP
hassl-4391	319	17	developing	develop	VERB
hassl-4391	319	18	countries	country	NOUN
hassl-4391	319	19	introduces	introduce	VERB
hassl-4391	319	20	opportunities	opportunity	NOUN
hassl-4391	319	21	and	and	CCONJ
hassl-4391	319	22	challenges	challenge	NOUN
hassl-4391	319	23	.	.	PUNCT
hassl-4391	320	1	while	while	SCONJ
hassl-4391	320	2	it	it	PRON
hassl-4391	320	3	can	can	AUX
hassl-4391	320	4	perform	perform	VERB
hassl-4391	320	5	as	as	ADP
hassl-4391	320	6	a	a	DET
hassl-4391	320	7	powerful	powerful	ADJ
hassl-4391	320	8	tool	tool	NOUN
hassl-4391	320	9	to	to	PART
hassl-4391	320	10	rebuild	rebuild	VERB
hassl-4391	320	11	trust	trust	NOUN
hassl-4391	320	12	and	and	CCONJ
hassl-4391	320	13	attract	attract	VERB
hassl-4391	320	14	investors	investor	NOUN
hassl-4391	320	15	,	,	PUNCT
hassl-4391	320	16	achieving	achieve	VERB
hassl-4391	320	17	adequate	adequate	ADJ
hassl-4391	320	18	disclosures	disclosure	NOUN
hassl-4391	320	19	is	be	AUX
hassl-4391	320	20	crucial	crucial	ADJ
hassl-4391	320	21	.	.	PUNCT
hassl-4391	321	1	developing	develop	VERB
hassl-4391	321	2	consistent	consistent	ADJ
hassl-4391	321	3	guidelines	guideline	NOUN
hassl-4391	321	4	and	and	CCONJ
hassl-4391	321	5	fostering	foster	VERB
hassl-4391	321	6	a	a	DET
hassl-4391	321	7	culture	culture	NOUN
hassl-4391	321	8	of	of	ADP
hassl-4391	321	9	transparency	transparency	NOUN
hassl-4391	321	10	could	could	AUX
hassl-4391	321	11	enhance	enhance	VERB
hassl-4391	321	12	the	the	DET
hassl-4391	321	13	long	long	ADJ
hassl-4391	321	14	-	-	PUNCT
hassl-4391	321	15	term	term	NOUN
hassl-4391	321	16	benefits	benefit	NOUN
hassl-4391	321	17	of	of	ADP
hassl-4391	321	18	voluntary	voluntary	ADJ
hassl-4391	321	19	disclosure	disclosure	NOUN
hassl-4391	321	20	,	,	PUNCT
hassl-4391	321	21	helping	help	VERB
hassl-4391	321	22	firms	firm	NOUN
hassl-4391	321	23	and	and	CCONJ
hassl-4391	321	24	economies	economy	NOUN
hassl-4391	321	25	alike	alike	ADV
hassl-4391	321	26	to	to	PART
hassl-4391	321	27	navigate	navigate	VERB
hassl-4391	321	28	the	the	DET
hassl-4391	321	29	post	post	ADJ
hassl-4391	321	30	-	-	ADJ
hassl-4391	321	31	pandemic	pandemic	ADJ
hassl-4391	321	32	landscape	landscape	NOUN
hassl-4391	321	33	effectively	effectively	ADV
hassl-4391	321	34	.	.	PUNCT
hassl-4391	322	1	yaseen	yaseen	PROPN
hassl-4391	322	2	,	,	PUNCT
hassl-4391	322	3	ayoub	ayoub	PROPN
hassl-4391	322	4	,	,	PUNCT
hassl-4391	322	5	hattar	hattar	NOUN
hassl-4391	322	6	,	,	PUNCT
hassl-4391	322	7	al	al	PROPN
hassl-4391	322	8	-	-	PUNCT
hassl-4391	322	9	adwan	adwan	NOUN
hassl-4391	322	10	,	,	PUNCT
hassl-4391	322	11	and	and	CCONJ
hassl-4391	322	12	alsoud	alsoud	ADJ
hassl-4391	322	13	(	(	PUNCT
hassl-4391	322	14	2025	2025	NUM
hassl-4391	322	15	)	)	PUNCT
hassl-4391	322	16	emphasized	emphasize	VERB
hassl-4391	322	17	the	the	DET
hassl-4391	322	18	need	need	NOUN
hassl-4391	322	19	for	for	ADP
hassl-4391	322	20	a	a	DET
hassl-4391	322	21	strategic	strategic	ADJ
hassl-4391	322	22	focus	focus	NOUN
hassl-4391	322	23	on	on	ADP
hassl-4391	322	24	competitor	competitor	NOUN
hassl-4391	322	25	analysis	analysis	NOUN
hassl-4391	322	26	,	,	PUNCT
hassl-4391	322	27	consumer	consumer	NOUN
hassl-4391	322	28	-	-	PUNCT
hassl-4391	322	29	centered	center	VERB
hassl-4391	322	30	approaches	approach	NOUN
hassl-4391	322	31	,	,	PUNCT
hassl-4391	322	32	technology	technology	NOUN
hassl-4391	322	33	implementation	implementation	NOUN
hassl-4391	322	34	,	,	PUNCT
hassl-4391	322	35	and	and	CCONJ
hassl-4391	322	36	strategic	strategic	ADJ
hassl-4391	322	37	partnerships	partnership	NOUN
hassl-4391	322	38	to	to	PART
hassl-4391	322	39	enhance	enhance	VERB
hassl-4391	322	40	market	market	NOUN
hassl-4391	322	41	competitiveness	competitiveness	NOUN
hassl-4391	322	42	and	and	CCONJ
hassl-4391	322	43	overall	overall	ADJ
hassl-4391	322	44	performance	performance	NOUN
hassl-4391	322	45	.	.	PUNCT
hassl-4391	323	1	this	this	DET
hassl-4391	323	2	study	study	NOUN
hassl-4391	323	3	highlights	highlight	VERB
hassl-4391	323	4	the	the	DET
hassl-4391	323	5	impact	impact	NOUN
hassl-4391	323	6	of	of	ADP
hassl-4391	323	7	the	the	DET
hassl-4391	323	8	extent	extent	NOUN
hassl-4391	323	9	of	of	ADP
hassl-4391	323	10	covid-19	covid-19	PROPN
hassl-4391	323	11	information	information	NOUN
hassl-4391	323	12	on	on	ADP
hassl-4391	323	13	the	the	DET
hassl-4391	323	14	corporate	corporate	ADJ
hassl-4391	323	15	characteristics	characteristic	NOUN
hassl-4391	323	16	of	of	ADP
hassl-4391	323	17	a	a	DET
hassl-4391	323	18	sample	sample	NOUN
hassl-4391	323	19	of	of	ADP
hassl-4391	323	20	industrial	industrial	ADJ
hassl-4391	323	21	companies	company	NOUN
hassl-4391	323	22	listed	list	VERB
hassl-4391	323	23	on	on	ADP
hassl-4391	323	24	the	the	DET
hassl-4391	323	25	amman	amman	PROPN
hassl-4391	323	26	stock	stock	PROPN
hassl-4391	323	27	exchange	exchange	NOUN
hassl-4391	323	28	in	in	ADP
hassl-4391	323	29	2023	2023	NUM
hassl-4391	323	30	.	.	PUNCT
hassl-4391	324	1	it	it	PRON
hassl-4391	324	2	is	be	AUX
hassl-4391	324	3	crucial	crucial	ADJ
hassl-4391	324	4	to	to	PART
hassl-4391	324	5	categorize	categorize	VERB
hassl-4391	324	6	the	the	DET
hassl-4391	324	7	companies	company	NOUN
hassl-4391	324	8	by	by	ADP
hassl-4391	324	9	their	their	PRON
hassl-4391	324	10	respective	respective	ADJ
hassl-4391	324	11	sectors	sector	NOUN
hassl-4391	324	12	to	to	PART
hassl-4391	324	13	draw	draw	VERB
hassl-4391	324	14	more	more	ADV
hassl-4391	324	15	specific	specific	ADJ
hassl-4391	324	16	conclusions	conclusion	NOUN
hassl-4391	324	17	.	.	PUNCT
hassl-4391	325	1	the	the	DET
hassl-4391	325	2	number	number	NOUN
hassl-4391	325	3	of	of	ADP
hassl-4391	325	4	companies	company	NOUN
hassl-4391	325	5	listed	list	VERB
hassl-4391	325	6	in	in	ADP
hassl-4391	325	7	ams	am	NOUN
hassl-4391	325	8	is	be	AUX
hassl-4391	325	9	small	small	ADJ
hassl-4391	325	10	,	,	PUNCT
hassl-4391	325	11	so	so	CCONJ
hassl-4391	325	12	the	the	DET
hassl-4391	325	13	statistical	statistical	ADJ
hassl-4391	325	14	analysis	analysis	NOUN
hassl-4391	325	15	is	be	AUX
hassl-4391	325	16	invalid	invalid	ADJ
hassl-4391	325	17	.	.	PUNCT
hassl-4391	326	1	the	the	DET
hassl-4391	326	2	industrial	industrial	ADJ
hassl-4391	326	3	sector	sector	NOUN
hassl-4391	326	4	comprises	comprise	VERB
hassl-4391	326	5	60	60	NUM
hassl-4391	326	6	%	%	NOUN
hassl-4391	326	7	of	of	ADP
hassl-4391	326	8	the	the	DET
hassl-4391	326	9	companies	company	NOUN
hassl-4391	326	10	listed	list	VERB
hassl-4391	326	11	on	on	ADP
hassl-4391	326	12	the	the	DET
hassl-4391	326	13	amman	amman	PROPN
hassl-4391	326	14	stock	stock	PROPN
hassl-4391	326	15	exchange	exchange	PROPN
hassl-4391	326	16	.	.	PUNCT
hassl-4391	327	1	this	this	DET
hassl-4391	327	2	study	study	NOUN
hassl-4391	327	3	contributes	contribute	VERB
hassl-4391	327	4	to	to	ADP
hassl-4391	327	5	the	the	DET
hassl-4391	327	6	disclosure	disclosure	NOUN
hassl-4391	327	7	studies	study	NOUN
hassl-4391	327	8	by	by	ADP
hassl-4391	327	9	adding	add	VERB
hassl-4391	327	10	to	to	ADP
hassl-4391	327	11	the	the	DET
hassl-4391	327	12	literature	literature	NOUN
hassl-4391	327	13	on	on	ADP
hassl-4391	327	14	the	the	DET
hassl-4391	327	15	relationship	relationship	NOUN
hassl-4391	327	16	between	between	ADP
hassl-4391	327	17	the	the	DET
hassl-4391	327	18	disclosure	disclosure	NOUN
hassl-4391	327	19	of	of	ADP
hassl-4391	327	20	covid-19	covid-19	PROPN
hassl-4391	327	21	information	information	NOUN
hassl-4391	327	22	and	and	CCONJ
hassl-4391	327	23	firms	firm	NOUN
hassl-4391	327	24	’	'	PUNCT
hassl-4391	327	25	characteristics	characteristic	NOUN
hassl-4391	327	26	(	(	PUNCT
hassl-4391	327	27	elmarzouky	elmarzouky	NOUN
hassl-4391	327	28	et	et	PROPN
hassl-4391	327	29	al	al	PROPN
hassl-4391	327	30	.	.	PROPN
hassl-4391	327	31	,	,	PUNCT
hassl-4391	327	32	2021	2021	NUM
hassl-4391	327	33	)	)	PUNCT
hassl-4391	327	34	(	(	PUNCT
hassl-4391	327	35	albitar	albitar	PROPN
hassl-4391	327	36	et	et	PROPN
hassl-4391	327	37	al	al	PROPN
hassl-4391	327	38	.	.	PROPN
hassl-4391	327	39	,	,	PUNCT
hassl-4391	327	40	2021	2021	NUM
hassl-4391	327	41	;	;	PUNCT
hassl-4391	327	42	elmarzouky	elmarzouky	NOUN
hassl-4391	327	43	et	et	PROPN
hassl-4391	327	44	al	al	PROPN
hassl-4391	327	45	.	.	PROPN
hassl-4391	327	46	,	,	PUNCT
hassl-4391	327	47	2021	2021	NUM
hassl-4391	327	48	)	)	PUNCT
hassl-4391	327	49	by	by	ADP
hassl-4391	327	50	providing	provide	VERB
hassl-4391	327	51	empirical	empirical	ADJ
hassl-4391	327	52	evidence	evidence	NOUN
hassl-4391	327	53	in	in	ADP
hassl-4391	327	54	developing	develop	VERB
hassl-4391	327	55	countries	country	NOUN
hassl-4391	327	56	,	,	PUNCT
hassl-4391	327	57	such	such	ADJ
hassl-4391	327	58	as	as	ADP
hassl-4391	327	59	jordan	jordan	PROPN
hassl-4391	327	60	which	which	PRON
hassl-4391	327	61	is	be	AUX
hassl-4391	327	62	consistent	consistent	ADJ
hassl-4391	327	63	with	with	ADP
hassl-4391	327	64	information	information	NOUN
hassl-4391	327	65	asymmetry	asymmetry	NOUN
hassl-4391	327	66	theories	theory	NOUN
hassl-4391	327	67	.	.	PUNCT
hassl-4391	328	1	the	the	DET
hassl-4391	328	2	result	result	NOUN
hassl-4391	328	3	shows	show	VERB
hassl-4391	328	4	that	that	SCONJ
hassl-4391	328	5	the	the	DET
hassl-4391	328	6	extent	extent	NOUN
hassl-4391	328	7	of	of	ADP
hassl-4391	328	8	covid-19	covid-19	PROPN
hassl-4391	328	9	information	information	NOUN
hassl-4391	328	10	is	be	AUX
hassl-4391	328	11	low	low	ADJ
hassl-4391	328	12	among	among	ADP
hassl-4391	328	13	industrial	industrial	ADJ
hassl-4391	328	14	companies	company	NOUN
hassl-4391	328	15	postpandemic	postpandemic	ADJ
hassl-4391	328	16	.	.	PUNCT
hassl-4391	329	1	the	the	DET
hassl-4391	329	2	results	result	NOUN
hassl-4391	329	3	of	of	ADP
hassl-4391	329	4	ols	ol	NOUN
hassl-4391	329	5	regression	regression	NOUN
hassl-4391	329	6	show	show	VERB
hassl-4391	329	7	that	that	SCONJ
hassl-4391	329	8	leverage	leverage	NOUN
hassl-4391	329	9	,	,	PUNCT
hassl-4391	329	10	firm	firm	ADJ
hassl-4391	329	11	age	age	NOUN
hassl-4391	329	12	,	,	PUNCT
hassl-4391	329	13	and	and	CCONJ
hassl-4391	329	14	performance	performance	NOUN
hassl-4391	329	15	have	have	VERB
hassl-4391	329	16	positive	positive	ADJ
hassl-4391	329	17	and	and	CCONJ
hassl-4391	329	18	significant	significant	ADJ
hassl-4391	329	19	relationships	relationship	NOUN
hassl-4391	329	20	with	with	ADP
hassl-4391	329	21	the	the	DET
hassl-4391	329	22	level	level	NOUN
hassl-4391	329	23	of	of	ADP
hassl-4391	329	24	disclosure	disclosure	NOUN
hassl-4391	329	25	of	of	ADP
hassl-4391	329	26	covid-19	covid-19	PROPN
hassl-4391	329	27	information	information	NOUN
hassl-4391	329	28	measured	measure	VERB
hassl-4391	329	29	by	by	ADP
hassl-4391	329	30	the	the	DET
hassl-4391	329	31	disclosure	disclosure	NOUN
hassl-4391	329	32	index	index	NOUN
hassl-4391	329	33	consisting	consist	VERB
hassl-4391	329	34	of	of	ADP
hassl-4391	329	35	30	30	NUM
hassl-4391	329	36	items	item	NOUN
hassl-4391	329	37	.	.	PUNCT
hassl-4391	330	1	this	this	DET
hassl-4391	330	2	study	study	NOUN
hassl-4391	330	3	has	have	VERB
hassl-4391	330	4	several	several	ADJ
hassl-4391	330	5	limitations	limitation	NOUN
hassl-4391	330	6	.	.	PUNCT
hassl-4391	331	1	first	first	ADV
hassl-4391	331	2	,	,	PUNCT
hassl-4391	331	3	it	it	PRON
hassl-4391	331	4	evaluates	evaluate	VERB
hassl-4391	331	5	the	the	DET
hassl-4391	331	6	extent	extent	NOUN
hassl-4391	331	7	of	of	ADP
hassl-4391	331	8	voluntary	voluntary	ADJ
hassl-4391	331	9	covid-19	covid-19	PROPN
hassl-4391	331	10	-	-	PUNCT
hassl-4391	331	11	related	relate	VERB
hassl-4391	331	12	disclosures	disclosure	NOUN
hassl-4391	331	13	using	use	VERB
hassl-4391	331	14	a	a	DET
hassl-4391	331	15	predefined	predefine	VERB
hassl-4391	331	16	disclosure	disclosure	NOUN
hassl-4391	331	17	index	index	NOUN
hassl-4391	331	18	which	which	PRON
hassl-4391	331	19	assumes	assume	VERB
hassl-4391	331	20	that	that	SCONJ
hassl-4391	331	21	additional	additional	ADJ
hassl-4391	331	22	voluntary	voluntary	ADJ
hassl-4391	331	23	disclosures	disclosure	NOUN
hassl-4391	331	24	may	may	AUX
hassl-4391	331	25	be	be	AUX
hassl-4391	331	26	present	present	ADJ
hassl-4391	331	27	in	in	ADP
hassl-4391	331	28	the	the	DET
hassl-4391	331	29	narrative	narrative	NOUN
hassl-4391	331	30	sections	section	NOUN
hassl-4391	331	31	but	but	CCONJ
hassl-4391	331	32	are	be	AUX
hassl-4391	331	33	not	not	PART
hassl-4391	331	34	captured	capture	VERB
hassl-4391	331	35	by	by	ADP
hassl-4391	331	36	the	the	DET
hassl-4391	331	37	index	index	NOUN
hassl-4391	331	38	.	.	PUNCT
hassl-4391	332	1	second	second	ADJ
hassl-4391	332	2	,	,	PUNCT
hassl-4391	332	3	the	the	DET
hassl-4391	332	4	study	study	NOUN
hassl-4391	332	5	focuses	focus	VERB
hassl-4391	332	6	on	on	ADP
hassl-4391	332	7	the	the	DET
hassl-4391	332	8	voluntary	voluntary	ADJ
hassl-4391	332	9	disclosure	disclosure	NOUN
hassl-4391	332	10	of	of	ADP
hassl-4391	332	11	covid-19	covid-19	PROPN
hassl-4391	332	12	information	information	NOUN
hassl-4391	332	13	within	within	ADP
hassl-4391	332	14	annual	annual	ADJ
hassl-4391	332	15	report	report	NOUN
hassl-4391	332	16	narratives	narrative	NOUN
hassl-4391	332	17	as	as	SCONJ
hassl-4391	332	18	annual	annual	ADJ
hassl-4391	332	19	reports	report	NOUN
hassl-4391	332	20	are	be	AUX
hassl-4391	332	21	considered	consider	VERB
hassl-4391	332	22	the	the	DET
hassl-4391	332	23	most	most	ADV
hassl-4391	332	24	effective	effective	ADJ
hassl-4391	332	25	communication	communication	NOUN
hassl-4391	332	26	medium	medium	NOUN
hassl-4391	332	27	.	.	PUNCT
hassl-4391	333	1	however	however	ADV
hassl-4391	333	2	,	,	PUNCT
hassl-4391	333	3	annual	annual	ADJ
hassl-4391	333	4	reports	report	NOUN
hassl-4391	333	5	face	face	VERB
hassl-4391	333	6	limitations	limitation	NOUN
hassl-4391	333	7	related	relate	VERB
hassl-4391	333	8	to	to	ADP
hassl-4391	333	9	timing	time	VERB
hassl-4391	333	10	as	as	ADV
hassl-4391	333	11	many	many	ADJ
hassl-4391	333	12	value	value	NOUN
hassl-4391	333	13	-	-	PUNCT
hassl-4391	333	14	relevant	relevant	ADJ
hassl-4391	333	15	events	event	NOUN
hassl-4391	333	16	are	be	AUX
hassl-4391	333	17	reflected	reflect	VERB
hassl-4391	333	18	in	in	ADP
hassl-4391	333	19	stock	stock	NOUN
hassl-4391	333	20	prices	price	NOUN
hassl-4391	333	21	immediately	immediately	ADV
hassl-4391	333	22	after	after	SCONJ
hassl-4391	333	23	the	the	DET
hassl-4391	333	24	information	information	NOUN
hassl-4391	333	25	becomes	become	VERB
hassl-4391	333	26	available	available	ADJ
hassl-4391	333	27	while	while	SCONJ
hassl-4391	333	28	their	their	PRON
hassl-4391	333	29	impact	impact	NOUN
hassl-4391	333	30	on	on	ADP
hassl-4391	333	31	reported	report	VERB
hassl-4391	333	32	earnings	earning	NOUN
hassl-4391	333	33	often	often	ADV
hassl-4391	333	34	occurs	occur	VERB
hassl-4391	333	35	with	with	ADP
hassl-4391	333	36	a	a	DET
hassl-4391	333	37	delay	delay	NOUN
hassl-4391	333	38	.	.	PUNCT
hassl-4391	334	1	future	future	ADJ
hassl-4391	334	2	research	research	NOUN
hassl-4391	334	3	employing	employ	VERB
hassl-4391	334	4	the	the	DET
hassl-4391	334	5	same	same	ADJ
hassl-4391	334	6	methodology	methodology	NOUN
hassl-4391	334	7	could	could	AUX
hassl-4391	334	8	be	be	AUX
hassl-4391	334	9	conducted	conduct	VERB
hassl-4391	334	10	for	for	ADP
hassl-4391	334	11	other	other	ADJ
hassl-4391	334	12	forms	form	NOUN
hassl-4391	334	13	of	of	ADP
hassl-4391	334	14	communication	communication	NOUN
hassl-4391	334	15	,	,	PUNCT
hassl-4391	334	16	such	such	ADJ
hassl-4391	334	17	as	as	ADP
hassl-4391	334	18	press	press	NOUN
hassl-4391	334	19	releases	release	NOUN
hassl-4391	334	20	,	,	PUNCT
hassl-4391	334	21	conference	conference	NOUN
hassl-4391	334	22	calls	call	NOUN
hassl-4391	334	23	,	,	PUNCT
hassl-4391	334	24	corporate	corporate	ADJ
hassl-4391	334	25	websites	website	NOUN
hassl-4391	334	26	,	,	PUNCT
hassl-4391	334	27	interim	interim	ADJ
hassl-4391	334	28	reports	report	NOUN
hassl-4391	334	29	,	,	PUNCT
hassl-4391	334	30	or	or	CCONJ
hassl-4391	334	31	social	social	ADJ
hassl-4391	334	32	media	medium	NOUN
hassl-4391	334	33	after	after	ADP
hassl-4391	334	34	identifying	identify	VERB
hassl-4391	334	35	a	a	DET
hassl-4391	334	36	new	new	ADJ
hassl-4391	334	37	list	list	NOUN
hassl-4391	334	38	of	of	ADP
hassl-4391	334	39	covid-19	covid-19	PROPN
hassl-4391	334	40	information	information	NOUN
hassl-4391	334	41	that	that	PRON
hassl-4391	334	42	is	be	AUX
hassl-4391	334	43	more	more	ADV
hassl-4391	334	44	relevant	relevant	ADJ
hassl-4391	334	45	and	and	CCONJ
hassl-4391	334	46	prompt	prompt	ADJ
hassl-4391	334	47	to	to	ADP
hassl-4391	334	48	information	information	NOUN
hassl-4391	334	49	disclosed	disclose	VERB
hassl-4391	334	50	in	in	ADP
hassl-4391	334	51	such	such	ADJ
hassl-4391	334	52	media	medium	NOUN
hassl-4391	334	53	forms	form	NOUN
hassl-4391	334	54	.	.	PUNCT
hassl-4391	335	1	future	future	ADJ
hassl-4391	335	2	research	research	NOUN
hassl-4391	335	3	should	should	AUX
hassl-4391	335	4	explore	explore	VERB
hassl-4391	335	5	the	the	DET
hassl-4391	335	6	longitudinal	longitudinal	ADJ
hassl-4391	335	7	impacts	impact	NOUN
hassl-4391	335	8	of	of	ADP
hassl-4391	335	9	covid-19	covid-19	PROPN
hassl-4391	335	10	disclosures	disclosure	NOUN
hassl-4391	335	11	on	on	ADP
hassl-4391	335	12	firm	firm	ADJ
hassl-4391	335	13	performance	performance	NOUN
hassl-4391	335	14	as	as	SCONJ
hassl-4391	335	15	the	the	DET
hassl-4391	335	16	pandemic	pandemic	NOUN
hassl-4391	335	17	continues	continue	VERB
hassl-4391	335	18	to	to	PART
hassl-4391	335	19	evolve	evolve	VERB
hassl-4391	335	20	.	.	PUNCT
hassl-4391	336	1	additionally	additionally	ADV
hassl-4391	336	2	,	,	PUNCT
hassl-4391	336	3	examining	examine	VERB
hassl-4391	336	4	how	how	SCONJ
hassl-4391	336	5	different	different	ADJ
hassl-4391	336	6	types	type	NOUN
hassl-4391	336	7	of	of	ADP
hassl-4391	336	8	disclosures	disclosure	NOUN
hassl-4391	336	9	(	(	PUNCT
hassl-4391	336	10	e.g.	e.g.	ADV
hassl-4391	336	11	,	,	PUNCT
hassl-4391	336	12	financial	financial	ADJ
hassl-4391	336	13	vs.	vs.	X
hassl-4391	336	14	operational	operational	ADJ
hassl-4391	336	15	)	)	PUNCT
hassl-4391	336	16	influence	influence	NOUN
hassl-4391	336	17	stakeholder	stakeholder	NOUN
hassl-4391	336	18	reactions	reaction	NOUN
hassl-4391	336	19	could	could	AUX
hassl-4391	336	20	provide	provide	VERB
hassl-4391	336	21	deeper	deep	ADJ
hassl-4391	336	22	insights	insight	NOUN
hassl-4391	336	23	into	into	ADP
hassl-4391	336	24	effective	effective	ADJ
hassl-4391	336	25	communication	communication	NOUN
hassl-4391	336	26	strategies	strategy	NOUN
hassl-4391	336	27	in	in	ADP
hassl-4391	336	28	times	time	NOUN
hassl-4391	336	29	of	of	ADP
hassl-4391	336	30	crisis	crisis	NOUN
hassl-4391	336	31	.	.	PUNCT
hassl-4391	337	1	policymakers	policymaker	NOUN
hassl-4391	337	2	should	should	AUX
hassl-4391	337	3	leverage	leverage	VERB
hassl-4391	337	4	voluntary	voluntary	ADJ
hassl-4391	337	5	disclosure	disclosure	NOUN
hassl-4391	337	6	as	as	ADP
hassl-4391	337	7	a	a	DET
hassl-4391	337	8	tool	tool	NOUN
hassl-4391	337	9	to	to	PART
hassl-4391	337	10	improve	improve	VERB
hassl-4391	337	11	corporate	corporate	ADJ
hassl-4391	337	12	transparency	transparency	NOUN
hassl-4391	337	13	,	,	PUNCT
hassl-4391	337	14	stakeholder	stakeholder	NOUN
hassl-4391	337	15	trust	trust	PROPN
hassl-4391	337	16	,	,	PUNCT
hassl-4391	337	17	and	and	CCONJ
hassl-4391	337	18	crisis	crisis	NOUN
hassl-4391	337	19	preparedness	preparedness	NOUN
hassl-4391	337	20	.	.	PUNCT
hassl-4391	338	1	by	by	ADP
hassl-4391	338	2	setting	set	VERB
hassl-4391	338	3	clear	clear	ADJ
hassl-4391	338	4	guidelines	guideline	NOUN
hassl-4391	338	5	,	,	PUNCT
hassl-4391	338	6	providing	provide	VERB
hassl-4391	338	7	incentives	incentive	NOUN
hassl-4391	338	8	,	,	PUNCT
hassl-4391	338	9	and	and	CCONJ
hassl-4391	338	10	fostering	foster	VERB
hassl-4391	338	11	collaboration	collaboration	NOUN
hassl-4391	338	12	,	,	PUNCT
hassl-4391	338	13	they	they	PRON
hassl-4391	338	14	can	can	AUX
hassl-4391	338	15	enhance	enhance	VERB
hassl-4391	338	16	the	the	DET
hassl-4391	338	17	effectiveness	effectiveness	NOUN
hassl-4391	338	18	of	of	ADP
hassl-4391	338	19	voluntary	voluntary	ADJ
hassl-4391	338	20	disclosure	disclosure	NOUN
hassl-4391	338	21	during	during	ADP
hassl-4391	338	22	public	public	ADJ
hassl-4391	338	23	health	health	NOUN
hassl-4391	338	24	emergencies	emergency	NOUN
hassl-4391	338	25	like	like	ADP
hassl-4391	338	26	covid-19	covid-19	PROPN
hassl-4391	338	27	.	.	PUNCT
hassl-4391	339	1	humanities	humanity	NOUN
hassl-4391	339	2	and	and	CCONJ
hassl-4391	339	3	social	social	ADJ
hassl-4391	339	4	sciences	science	NOUN
hassl-4391	339	5	letters	letter	NOUN
hassl-4391	339	6	,	,	PUNCT
hassl-4391	339	7	2025	2025	NUM
hassl-4391	339	8	,	,	PUNCT
hassl-4391	339	9	13(3	13(3	NUM
hassl-4391	339	10	):	):	PUNCT
hassl-4391	339	11	1145	1145	NUM
hassl-4391	339	12	-	-	SYM
hassl-4391	339	13	1159	1159	NUM
hassl-4391	339	14	1156	1156	NUM
hassl-4391	339	15	©	©	PROPN
hassl-4391	339	16	2025	2025	NUM
hassl-4391	339	17	conscientia	conscientia	PROPN
hassl-4391	339	18	beam	beam	PROPN
hassl-4391	339	19	.	.	PUNCT
hassl-4391	340	1	all	all	DET
hassl-4391	340	2	rights	right	NOUN
hassl-4391	340	3	reserved	reserve	VERB
hassl-4391	340	4	.	.	PUNCT
hassl-4391	341	1	future	future	ADJ
hassl-4391	341	2	studies	study	NOUN
hassl-4391	341	3	should	should	AUX
hassl-4391	341	4	examine	examine	VERB
hassl-4391	341	5	the	the	DET
hassl-4391	341	6	impact	impact	NOUN
hassl-4391	341	7	of	of	ADP
hassl-4391	341	8	internal	internal	ADJ
hassl-4391	341	9	corporate	corporate	ADJ
hassl-4391	341	10	governance	governance	NOUN
hassl-4391	341	11	and	and	CCONJ
hassl-4391	341	12	audit	audit	NOUN
hassl-4391	341	13	quality	quality	NOUN
hassl-4391	341	14	on	on	ADP
hassl-4391	341	15	the	the	DET
hassl-4391	341	16	level	level	NOUN
hassl-4391	341	17	of	of	ADP
hassl-4391	341	18	covid-19	covid-19	PROPN
hassl-4391	341	19	disclosure	disclosure	NOUN
hassl-4391	341	20	.	.	PUNCT
hassl-4391	342	1	the	the	DET
hassl-4391	342	2	study	study	NOUN
hassl-4391	342	3	should	should	AUX
hassl-4391	342	4	reconsider	reconsider	VERB
hassl-4391	342	5	the	the	DET
hassl-4391	342	6	empirical	empirical	ADJ
hassl-4391	342	7	model	model	NOUN
hassl-4391	342	8	by	by	ADP
hassl-4391	342	9	incorporating	incorporate	VERB
hassl-4391	342	10	a	a	DET
hassl-4391	342	11	time	time	NOUN
hassl-4391	342	12	variable	variable	ADJ
hassl-4391	342	13	to	to	PART
hassl-4391	342	14	capture	capture	VERB
hassl-4391	342	15	changes	change	NOUN
hassl-4391	342	16	in	in	ADP
hassl-4391	342	17	disclosure	disclosure	NOUN
hassl-4391	342	18	behavior	behavior	NOUN
hassl-4391	342	19	over	over	ADP
hassl-4391	342	20	different	different	ADJ
hassl-4391	342	21	periods	period	NOUN
hassl-4391	342	22	or	or	CCONJ
hassl-4391	342	23	a	a	DET
hassl-4391	342	24	country	country	NOUN
hassl-4391	342	25	indicator	indicator	NOUN
hassl-4391	342	26	to	to	PART
hassl-4391	342	27	account	account	VERB
hassl-4391	342	28	for	for	ADP
hassl-4391	342	29	variations	variation	NOUN
hassl-4391	342	30	in	in	ADP
hassl-4391	342	31	disclosure	disclosure	NOUN
hassl-4391	342	32	practices	practice	NOUN
hassl-4391	342	33	across	across	ADP
hassl-4391	342	34	different	different	ADJ
hassl-4391	342	35	regulatory	regulatory	ADJ
hassl-4391	342	36	and	and	CCONJ
hassl-4391	342	37	economic	economic	ADJ
hassl-4391	342	38	environments	environment	NOUN
hassl-4391	342	39	.	.	PUNCT
hassl-4391	343	1	this	this	DET
hassl-4391	343	2	adjustment	adjustment	NOUN
hassl-4391	343	3	would	would	AUX
hassl-4391	343	4	enhance	enhance	VERB
hassl-4391	343	5	the	the	DET
hassl-4391	343	6	model	model	NOUN
hassl-4391	343	7	’s	’s	PART
hassl-4391	343	8	robustness	robustness	NOUN
hassl-4391	343	9	and	and	CCONJ
hassl-4391	343	10	improve	improve	VERB
hassl-4391	343	11	the	the	DET
hassl-4391	343	12	accuracy	accuracy	NOUN
hassl-4391	343	13	of	of	ADP
hassl-4391	343	14	its	its	PRON
hassl-4391	343	15	findings	finding	NOUN
hassl-4391	343	16	.	.	PUNCT
hassl-4391	344	1	understanding	understand	VERB
hassl-4391	344	2	these	these	DET
hassl-4391	344	3	dynamics	dynamic	NOUN
hassl-4391	344	4	will	will	AUX
hassl-4391	344	5	be	be	AUX
hassl-4391	344	6	crucial	crucial	ADJ
hassl-4391	344	7	for	for	SCONJ
hassl-4391	344	8	firms	firm	NOUN
hassl-4391	344	9	to	to	PART
hassl-4391	344	10	navigate	navigate	VERB
hassl-4391	344	11	future	future	ADJ
hassl-4391	344	12	uncertainties	uncertainty	NOUN
hassl-4391	344	13	successfully	successfully	ADV
hassl-4391	344	14	.	.	PUNCT
hassl-4391	345	1	funding	funding	NOUN
hassl-4391	345	2	:	:	PUNCT
hassl-4391	345	3	this	this	DET
hassl-4391	345	4	study	study	NOUN
hassl-4391	345	5	received	receive	VERB
hassl-4391	345	6	no	no	DET
hassl-4391	345	7	specific	specific	ADJ
hassl-4391	345	8	financial	financial	ADJ
hassl-4391	345	9	support	support	NOUN
hassl-4391	345	10	.	.	PUNCT
hassl-4391	346	1	institutional	institutional	ADJ
hassl-4391	346	2	review	review	PROPN
hassl-4391	346	3	board	board	NOUN
hassl-4391	346	4	statement	statement	NOUN
hassl-4391	346	5	:	:	PUNCT
hassl-4391	346	6	not	not	PART
hassl-4391	346	7	applicable	applicable	ADJ
hassl-4391	346	8	.	.	PUNCT
hassl-4391	347	1	transparency	transparency	NOUN
hassl-4391	347	2	:	:	PUNCT
hassl-4391	347	3	the	the	DET
hassl-4391	347	4	authors	author	NOUN
hassl-4391	347	5	state	state	VERB
hassl-4391	347	6	that	that	SCONJ
hassl-4391	347	7	the	the	DET
hassl-4391	347	8	manuscript	manuscript	NOUN
hassl-4391	347	9	is	be	AUX
hassl-4391	347	10	honest	honest	ADJ
hassl-4391	347	11	,	,	PUNCT
hassl-4391	347	12	truthful	truthful	ADJ
hassl-4391	347	13	,	,	PUNCT
hassl-4391	347	14	and	and	CCONJ
hassl-4391	347	15	transparent	transparent	ADJ
hassl-4391	347	16	,	,	PUNCT
hassl-4391	347	17	that	that	SCONJ
hassl-4391	347	18	no	no	DET
hassl-4391	347	19	key	key	ADJ
hassl-4391	347	20	aspects	aspect	NOUN
hassl-4391	347	21	of	of	ADP
hassl-4391	347	22	the	the	DET
hassl-4391	347	23	investigation	investigation	NOUN
hassl-4391	347	24	have	have	AUX
hassl-4391	347	25	been	be	AUX
hassl-4391	347	26	omitted	omit	VERB
hassl-4391	347	27	,	,	PUNCT
hassl-4391	347	28	and	and	CCONJ
hassl-4391	347	29	that	that	SCONJ
hassl-4391	347	30	any	any	DET
hassl-4391	347	31	differences	difference	NOUN
hassl-4391	347	32	from	from	ADP
hassl-4391	347	33	the	the	DET
hassl-4391	347	34	study	study	NOUN
hassl-4391	347	35	as	as	SCONJ
hassl-4391	347	36	planned	plan	VERB
hassl-4391	347	37	have	have	AUX
hassl-4391	347	38	been	be	AUX
hassl-4391	347	39	clarified	clarify	VERB
hassl-4391	347	40	.	.	PUNCT
hassl-4391	348	1	this	this	DET
hassl-4391	348	2	study	study	NOUN
hassl-4391	348	3	followed	follow	VERB
hassl-4391	348	4	all	all	PRON
hassl-4391	348	5	writing	write	VERB
hassl-4391	348	6	ethics	ethic	NOUN
hassl-4391	348	7	.	.	PUNCT
hassl-4391	349	1	competing	compete	VERB
hassl-4391	349	2	interests	interest	NOUN
hassl-4391	349	3	:	:	PUNCT
hassl-4391	349	4	the	the	DET
hassl-4391	349	5	authors	author	NOUN
hassl-4391	349	6	declare	declare	VERB
hassl-4391	349	7	that	that	SCONJ
hassl-4391	349	8	they	they	PRON
hassl-4391	349	9	have	have	VERB
hassl-4391	349	10	no	no	DET
hassl-4391	349	11	competing	compete	VERB
hassl-4391	349	12	interests	interest	NOUN
hassl-4391	349	13	.	.	PUNCT
hassl-4391	350	1	authors	author	NOUN
hassl-4391	350	2	’	'	PUNCT
hassl-4391	350	3	contributions	contribution	NOUN
hassl-4391	350	4	:	:	PUNCT
hassl-4391	350	5	study	study	NOUN
hassl-4391	350	6	design	design	NOUN
hassl-4391	350	7	,	,	PUNCT
hassl-4391	350	8	hadeel	hadeel	PROPN
hassl-4391	350	9	yaseen	yaseen	PROPN
hassl-4391	350	10	(	(	PUNCT
hassl-4391	350	11	hy	hy	PROPN
hassl-4391	350	12	)	)	PUNCT
hassl-4391	350	13	;	;	PUNCT
hassl-4391	350	14	data	datum	NOUN
hassl-4391	350	15	collection	collection	NOUN
hassl-4391	350	16	,	,	PUNCT
hassl-4391	350	17	analysis	analysis	NOUN
hassl-4391	350	18	,	,	PUNCT
hassl-4391	350	19	rawan	rawan	PROPN
hassl-4391	350	20	atwa	atwa	PROPN
hassl-4391	350	21	(	(	PUNCT
hassl-4391	350	22	ra	ra	NOUN
hassl-4391	350	23	)	)	PUNCT
hassl-4391	350	24	;	;	PUNCT
hassl-4391	350	25	interpretation	interpretation	NOUN
hassl-4391	350	26	of	of	ADP
hassl-4391	350	27	results	result	NOUN
hassl-4391	350	28	,	,	PUNCT
hassl-4391	350	29	initial	initial	ADJ
hassl-4391	350	30	manuscript	manuscript	NOUN
hassl-4391	350	31	draft	draft	NOUN
hassl-4391	350	32	,	,	PUNCT
hassl-4391	350	33	corresponding	corresponding	ADJ
hassl-4391	350	34	author	author	NOUN
hassl-4391	350	35	,	,	PUNCT
hassl-4391	350	36	suzan	suzan	PROPN
hassl-4391	350	37	abed	abed	PROPN
hassl-4391	350	38	(	(	PUNCT
hassl-4391	350	39	sa	sa	PROPN
hassl-4391	350	40	)	)	PUNCT
hassl-4391	350	41	.	.	PUNCT
hassl-4391	351	1	all	all	DET
hassl-4391	351	2	authors	author	NOUN
hassl-4391	351	3	have	have	AUX
hassl-4391	351	4	read	read	VERB
hassl-4391	351	5	and	and	CCONJ
hassl-4391	351	6	agreed	agree	VERB
hassl-4391	351	7	to	to	ADP
hassl-4391	351	8	the	the	DET
hassl-4391	351	9	published	publish	VERB
hassl-4391	351	10	version	version	NOUN
hassl-4391	351	11	of	of	ADP
hassl-4391	351	12	the	the	DET
hassl-4391	351	13	manuscript	manuscript	NOUN
hassl-4391	351	14	.	.	PUNCT
hassl-4391	352	1	references	reference	NOUN
hassl-4391	352	2	abdo	abdo	PROPN
hassl-4391	352	3	,	,	PUNCT
hassl-4391	352	4	s.	s.	PROPN
hassl-4391	352	5	,	,	PUNCT
hassl-4391	352	6	&	&	CCONJ
hassl-4391	352	7	edgar	edgar	PROPN
hassl-4391	352	8	,	,	PUNCT
hassl-4391	352	9	d.	d.	PROPN
hassl-4391	352	10	(	(	PUNCT
hassl-4391	352	11	2021	2021	NUM
hassl-4391	352	12	)	)	PUNCT
hassl-4391	352	13	.	.	PUNCT
hassl-4391	353	1	facing	face	VERB
hassl-4391	353	2	the	the	DET
hassl-4391	353	3	challenges	challenge	NOUN
hassl-4391	353	4	of	of	ADP
hassl-4391	353	5	covid-19	covid-19	PROPN
hassl-4391	353	6	in	in	ADP
hassl-4391	353	7	the	the	DET
hassl-4391	353	8	egyptian	egyptian	ADJ
hassl-4391	353	9	banking	banking	NOUN
hassl-4391	353	10	sector	sector	NOUN
hassl-4391	353	11	:	:	PUNCT
hassl-4391	353	12	the	the	DET
hassl-4391	353	13	role	role	NOUN
hassl-4391	353	14	of	of	ADP
hassl-4391	353	15	bricoleurs	bricoleur	NOUN
hassl-4391	353	16	in	in	ADP
hassl-4391	353	17	achieving	achieve	VERB
hassl-4391	353	18	organizational	organizational	ADJ
hassl-4391	353	19	innovations	innovation	NOUN
hassl-4391	353	20	via	via	ADP
hassl-4391	353	21	learning	learn	VERB
hassl-4391	353	22	through	through	ADP
hassl-4391	353	23	improvisation	improvisation	NOUN
hassl-4391	353	24	.	.	PUNCT
hassl-4391	354	1	journal	journal	NOUN
hassl-4391	354	2	of	of	ADP
hassl-4391	354	3	social	social	ADJ
hassl-4391	354	4	economics	economic	NOUN
hassl-4391	354	5	research	research	NOUN
hassl-4391	354	6	,	,	PUNCT
hassl-4391	354	7	8(2	8(2	NUM
hassl-4391	354	8	)	)	PUNCT
hassl-4391	354	9	,	,	PUNCT
hassl-4391	354	10	7795	7795	NUM
hassl-4391	354	11	.	.	PUNCT
hassl-4391	355	1	https://doi.org/10.18488/journal.35.2021.82.77.95	https://doi.org/10.18488/journal.35.2021.82.77.95	PROPN
hassl-4391	355	2	ahmed	ahmed	PROPN
hassl-4391	355	3	,	,	PUNCT
hassl-4391	355	4	k.	k.	PROPN
hassl-4391	355	5	,	,	PUNCT
hassl-4391	355	6	&	&	CCONJ
hassl-4391	355	7	courtis	courtis	PROPN
hassl-4391	355	8	,	,	PUNCT
hassl-4391	355	9	j.	j.	PROPN
hassl-4391	355	10	k.	k.	PROPN
hassl-4391	355	11	(	(	PUNCT
hassl-4391	355	12	1999	1999	NUM
hassl-4391	355	13	)	)	PUNCT
hassl-4391	355	14	.	.	PUNCT
hassl-4391	356	1	associations	association	NOUN
hassl-4391	356	2	between	between	ADP
hassl-4391	356	3	corporate	corporate	ADJ
hassl-4391	356	4	characteristics	characteristic	NOUN
hassl-4391	356	5	and	and	CCONJ
hassl-4391	356	6	disclosure	disclosure	NOUN
hassl-4391	356	7	levels	level	NOUN
hassl-4391	356	8	in	in	ADP
hassl-4391	356	9	annual	annual	ADJ
hassl-4391	356	10	reports	report	NOUN
hassl-4391	356	11	:	:	PUNCT
hassl-4391	356	12	a	a	DET
hassl-4391	356	13	meta	meta	ADJ
hassl-4391	356	14	-	-	PUNCT
hassl-4391	356	15	analysis	analysis	NOUN
hassl-4391	356	16	.	.	PUNCT
hassl-4391	357	1	the	the	DET
hassl-4391	357	2	british	british	PROPN
hassl-4391	357	3	accounting	accounting	PROPN
hassl-4391	357	4	review	review	PROPN
hassl-4391	357	5	,	,	PUNCT
hassl-4391	357	6	31(1	31(1	NUM
hassl-4391	357	7	)	)	PUNCT
hassl-4391	357	8	,	,	PUNCT
hassl-4391	357	9	35	35	NUM
hassl-4391	357	10	-	-	SYM
hassl-4391	357	11	61	61	NUM
hassl-4391	357	12	.	.	PUNCT
hassl-4391	358	1	https://doi.org/10.1006/bare.1998.0082	https://doi.org/10.1006/bare.1998.0082	PROPN
hassl-4391	358	2	ahmed	ahmed	PROPN
hassl-4391	358	3	,	,	PUNCT
hassl-4391	358	4	k.	k.	PROPN
hassl-4391	358	5	,	,	PUNCT
hassl-4391	358	6	&	&	CCONJ
hassl-4391	358	7	nicholls	nicholls	PROPN
hassl-4391	358	8	,	,	PUNCT
hassl-4391	358	9	d.	d.	PROPN
hassl-4391	358	10	(	(	PUNCT
hassl-4391	358	11	1994	1994	NUM
hassl-4391	358	12	)	)	PUNCT
hassl-4391	358	13	.	.	PUNCT
hassl-4391	359	1	the	the	DET
hassl-4391	359	2	impact	impact	NOUN
hassl-4391	359	3	of	of	ADP
hassl-4391	359	4	non	non	ADJ
hassl-4391	359	5	-	-	ADJ
hassl-4391	359	6	financial	financial	ADJ
hassl-4391	359	7	company	company	NOUN
hassl-4391	359	8	characteristics	characteristic	NOUN
hassl-4391	359	9	on	on	ADP
hassl-4391	359	10	mandatory	mandatory	ADJ
hassl-4391	359	11	disclosure	disclosure	NOUN
hassl-4391	359	12	compliance	compliance	NOUN
hassl-4391	359	13	in	in	ADP
hassl-4391	359	14	developing	develop	VERB
hassl-4391	359	15	countries	country	NOUN
hassl-4391	359	16	:	:	PUNCT
hassl-4391	359	17	the	the	DET
hassl-4391	359	18	case	case	NOUN
hassl-4391	359	19	of	of	ADP
hassl-4391	359	20	bangladesh	bangladesh	NOUN
hassl-4391	359	21	.	.	PUNCT
hassl-4391	360	1	the	the	DET
hassl-4391	360	2	international	international	ADJ
hassl-4391	360	3	journal	journal	NOUN
hassl-4391	360	4	of	of	ADP
hassl-4391	360	5	accounting	accounting	NOUN
hassl-4391	360	6	,	,	PUNCT
hassl-4391	360	7	29(1	29(1	NUM
hassl-4391	360	8	)	)	PUNCT
hassl-4391	360	9	,	,	PUNCT
hassl-4391	360	10	62	62	NUM
hassl-4391	360	11	-	-	SYM
hassl-4391	360	12	77	77	NUM
hassl-4391	360	13	.	.	PUNCT
hassl-4391	361	1	albitar	albitar	PROPN
hassl-4391	361	2	,	,	PUNCT
hassl-4391	361	3	k.	k.	PROPN
hassl-4391	361	4	,	,	PUNCT
hassl-4391	361	5	al	al	PROPN
hassl-4391	361	6	-	-	PUNCT
hassl-4391	361	7	shaer	shaer	PROPN
hassl-4391	361	8	,	,	PUNCT
hassl-4391	361	9	h.	h.	PROPN
hassl-4391	361	10	,	,	PUNCT
hassl-4391	361	11	&	&	CCONJ
hassl-4391	361	12	elmarzouky	elmarzouky	NOUN
hassl-4391	361	13	,	,	PUNCT
hassl-4391	361	14	m.	m.	NOUN
hassl-4391	361	15	(	(	PUNCT
hassl-4391	361	16	2021	2021	NUM
hassl-4391	361	17	)	)	PUNCT
hassl-4391	361	18	.	.	PUNCT
hassl-4391	362	1	do	do	AUX
hassl-4391	362	2	assurance	assurance	NOUN
hassl-4391	362	3	and	and	CCONJ
hassl-4391	362	4	assurance	assurance	NOUN
hassl-4391	362	5	providers	provider	NOUN
hassl-4391	362	6	enhance	enhance	VERB
hassl-4391	362	7	covid	covid	NOUN
hassl-4391	362	8	-	-	PUNCT
hassl-4391	362	9	related	relate	VERB
hassl-4391	362	10	disclosures	disclosure	NOUN
hassl-4391	362	11	in	in	ADP
hassl-4391	362	12	csr	csr	NOUN
hassl-4391	362	13	reports	report	NOUN
hassl-4391	362	14	?	?	PUNCT
hassl-4391	363	1	an	an	DET
hassl-4391	363	2	examination	examination	NOUN
hassl-4391	363	3	in	in	ADP
hassl-4391	363	4	the	the	DET
hassl-4391	363	5	uk	uk	PROPN
hassl-4391	363	6	context	context	NOUN
hassl-4391	363	7	.	.	PUNCT
hassl-4391	364	1	international	international	ADJ
hassl-4391	364	2	journal	journal	PROPN
hassl-4391	364	3	of	of	ADP
hassl-4391	364	4	accounting	accounting	PROPN
hassl-4391	364	5	&	&	CCONJ
hassl-4391	364	6	information	information	PROPN
hassl-4391	364	7	management	management	NOUN
hassl-4391	364	8	,	,	PUNCT
hassl-4391	364	9	29(3	29(3	NUM
hassl-4391	364	10	)	)	PUNCT
hassl-4391	364	11	,	,	PUNCT
hassl-4391	364	12	410	410	NUM
hassl-4391	364	13	-	-	SYM
hassl-4391	364	14	428	428	NUM
hassl-4391	364	15	.	.	PUNCT
hassl-4391	365	1	https://doi.org/10.1108/ijaim-01-2021-0020	https://doi.org/10.1108/ijaim-01-2021-0020	NOUN
hassl-4391	365	2	albitar	albitar	ADV
hassl-4391	365	3	,	,	PUNCT
hassl-4391	365	4	k.	k.	PROPN
hassl-4391	365	5	,	,	PUNCT
hassl-4391	365	6	elmarzouky	elmarzouky	NOUN
hassl-4391	365	7	,	,	PUNCT
hassl-4391	365	8	m.	m.	NOUN
hassl-4391	365	9	,	,	PUNCT
hassl-4391	365	10	&	&	CCONJ
hassl-4391	365	11	hussainey	hussainey	PROPN
hassl-4391	365	12	,	,	PUNCT
hassl-4391	365	13	k.	k.	PROPN
hassl-4391	365	14	(	(	PUNCT
hassl-4391	365	15	2022	2022	NUM
hassl-4391	365	16	)	)	PUNCT
hassl-4391	365	17	.	.	PUNCT
hassl-4391	366	1	ownership	ownership	NOUN
hassl-4391	366	2	concentration	concentration	NOUN
hassl-4391	366	3	and	and	CCONJ
hassl-4391	366	4	covid-19	covid-19	PROPN
hassl-4391	366	5	disclosure	disclosure	NOUN
hassl-4391	366	6	:	:	PUNCT
hassl-4391	366	7	the	the	DET
hassl-4391	366	8	mediating	mediate	VERB
hassl-4391	366	9	role	role	NOUN
hassl-4391	366	10	of	of	ADP
hassl-4391	366	11	corporate	corporate	ADJ
hassl-4391	366	12	leverage	leverage	NOUN
hassl-4391	366	13	.	.	PUNCT
hassl-4391	367	1	international	international	ADJ
hassl-4391	367	2	journal	journal	PROPN
hassl-4391	367	3	of	of	ADP
hassl-4391	367	4	accounting	accounting	PROPN
hassl-4391	367	5	&	&	CCONJ
hassl-4391	367	6	information	information	PROPN
hassl-4391	367	7	management	management	NOUN
hassl-4391	367	8	,	,	PUNCT
hassl-4391	367	9	30(3	30(3	NUM
hassl-4391	367	10	)	)	PUNCT
hassl-4391	367	11	,	,	PUNCT
hassl-4391	367	12	339	339	NUM
hassl-4391	367	13	-	-	SYM
hassl-4391	367	14	351	351	NUM
hassl-4391	367	15	.	.	PUNCT
hassl-4391	368	1	https://doi.org/10.1108/ijaim-10-2021-0202	https://doi.org/10.1108/ijaim-10-2021-0202	NOUN
hassl-4391	368	2	aljifri	aljifri	PROPN
hassl-4391	368	3	,	,	PUNCT
hassl-4391	368	4	k.	k.	PROPN
hassl-4391	368	5	,	,	PUNCT
hassl-4391	368	6	&	&	CCONJ
hassl-4391	368	7	hussainey	hussainey	PROPN
hassl-4391	368	8	,	,	PUNCT
hassl-4391	368	9	k.	k.	PROPN
hassl-4391	368	10	(	(	PUNCT
hassl-4391	368	11	2007	2007	NUM
hassl-4391	368	12	)	)	PUNCT
hassl-4391	368	13	.	.	PUNCT
hassl-4391	369	1	the	the	DET
hassl-4391	369	2	determinants	determinant	NOUN
hassl-4391	369	3	of	of	ADP
hassl-4391	369	4	forward‐looking	forward‐looke	VERB
hassl-4391	369	5	information	information	NOUN
hassl-4391	369	6	in	in	ADP
hassl-4391	369	7	annual	annual	ADJ
hassl-4391	369	8	reports	report	NOUN
hassl-4391	369	9	of	of	ADP
hassl-4391	369	10	uae	uae	PROPN
hassl-4391	369	11	companies	company	NOUN
hassl-4391	369	12	.	.	PUNCT
hassl-4391	370	1	managerial	managerial	ADJ
hassl-4391	370	2	auditing	auditing	NOUN
hassl-4391	370	3	journal	journal	NOUN
hassl-4391	370	4	,	,	PUNCT
hassl-4391	370	5	22(9	22(9	NUM
hassl-4391	370	6	)	)	PUNCT
hassl-4391	370	7	,	,	PUNCT
hassl-4391	370	8	881	881	NUM
hassl-4391	370	9	-	-	SYM
hassl-4391	370	10	894	894	NUM
hassl-4391	370	11	.	.	PUNCT
hassl-4391	371	1	https://doi.org/10.1108/02686900710829390	https://doi.org/10.1108/02686900710829390	PART
hassl-4391	371	2	alsamhi	alsamhi	PROPN
hassl-4391	371	3	,	,	PUNCT
hassl-4391	371	4	s.	s.	PROPN
hassl-4391	371	5	h.	h.	PROPN
hassl-4391	371	6	,	,	PUNCT
hassl-4391	371	7	shvetsov	shvetsov	NOUN
hassl-4391	371	8	,	,	PUNCT
hassl-4391	371	9	a.	a.	NOUN
hassl-4391	371	10	v.	v.	PROPN
hassl-4391	371	11	,	,	PUNCT
hassl-4391	371	12	kumar	kumar	PROPN
hassl-4391	371	13	,	,	PUNCT
hassl-4391	371	14	s.	s.	PROPN
hassl-4391	371	15	,	,	PUNCT
hassl-4391	371	16	shvetsova	shvetsova	PROPN
hassl-4391	371	17	,	,	PUNCT
hassl-4391	371	18	s.	s.	PROPN
hassl-4391	371	19	v.	v.	PROPN
hassl-4391	371	20	,	,	PUNCT
hassl-4391	371	21	alhartomi	alhartomi	ADV
hassl-4391	371	22	,	,	PUNCT
hassl-4391	371	23	m.	m.	NOUN
hassl-4391	371	24	a.	a.	PROPN
hassl-4391	371	25	,	,	PUNCT
hassl-4391	371	26	hawbani	hawbani	PROPN
hassl-4391	371	27	,	,	PUNCT
hassl-4391	371	28	a.	a.	NOUN
hassl-4391	371	29	,	,	PUNCT
hassl-4391	371	30	.	.	PUNCT
hassl-4391	371	31	.	.	PUNCT
hassl-4391	371	32	.	.	PUNCT
hassl-4391	372	1	nyangaresi	nyangaresi	PROPN
hassl-4391	372	2	,	,	PUNCT
hassl-4391	372	3	v.	v.	PROPN
hassl-4391	372	4	o.	o.	NOUN
hassl-4391	372	5	(	(	PUNCT
hassl-4391	372	6	2022	2022	NUM
hassl-4391	372	7	)	)	PUNCT
hassl-4391	372	8	.	.	PUNCT
hassl-4391	373	1	uav	uav	PROPN
hassl-4391	373	2	computing	computing	NOUN
hassl-4391	373	3	-	-	PUNCT
hassl-4391	373	4	assisted	assist	VERB
hassl-4391	373	5	search	search	NOUN
hassl-4391	373	6	and	and	CCONJ
hassl-4391	373	7	rescue	rescue	NOUN
hassl-4391	373	8	mission	mission	NOUN
hassl-4391	373	9	framework	framework	NOUN
hassl-4391	373	10	for	for	ADP
hassl-4391	373	11	disaster	disaster	NOUN
hassl-4391	373	12	and	and	CCONJ
hassl-4391	373	13	harsh	harsh	ADJ
hassl-4391	373	14	environment	environment	NOUN
hassl-4391	373	15	mitigation	mitigation	NOUN
hassl-4391	373	16	.	.	PUNCT
hassl-4391	374	1	drones	drone	NOUN
hassl-4391	374	2	,	,	PUNCT
hassl-4391	374	3	6(7	6(7	NUM
hassl-4391	374	4	)	)	PUNCT
hassl-4391	374	5	,	,	PUNCT
hassl-4391	374	6	154	154	NUM
hassl-4391	374	7	.	.	PUNCT
hassl-4391	375	1	https://doi.org/10.3390/drones6070154	https://doi.org/10.3390/drones6070154	PROPN
hassl-4391	375	2	alshabibi	alshabibi	PROPN
hassl-4391	375	3	,	,	PUNCT
hassl-4391	375	4	b.	b.	PROPN
hassl-4391	375	5	,	,	PUNCT
hassl-4391	375	6	pria	pria	PROPN
hassl-4391	375	7	,	,	PUNCT
hassl-4391	375	8	s.	s.	PROPN
hassl-4391	375	9	,	,	PUNCT
hassl-4391	375	10	&	&	CCONJ
hassl-4391	375	11	hussainey	hussainey	PROPN
hassl-4391	375	12	,	,	PUNCT
hassl-4391	375	13	k.	k.	PROPN
hassl-4391	375	14	(	(	PUNCT
hassl-4391	375	15	2021	2021	NUM
hassl-4391	375	16	)	)	PUNCT
hassl-4391	375	17	.	.	PUNCT
hassl-4391	376	1	audit	audit	NOUN
hassl-4391	376	2	committees	committee	NOUN
hassl-4391	376	3	and	and	CCONJ
hassl-4391	376	4	covid-19	covid-19	PROPN
hassl-4391	376	5	-	-	PUNCT
hassl-4391	376	6	related	relate	VERB
hassl-4391	376	7	disclosure	disclosure	NOUN
hassl-4391	376	8	tone	tone	NOUN
hassl-4391	376	9	:	:	PUNCT
hassl-4391	376	10	evidence	evidence	NOUN
hassl-4391	376	11	from	from	ADP
hassl-4391	376	12	oman	oman	PROPN
hassl-4391	376	13	.	.	PUNCT
hassl-4391	377	1	journal	journal	PROPN
hassl-4391	377	2	of	of	ADP
hassl-4391	377	3	risk	risk	NOUN
hassl-4391	377	4	and	and	CCONJ
hassl-4391	377	5	financial	financial	ADJ
hassl-4391	377	6	management	management	NOUN
hassl-4391	377	7	,	,	PUNCT
hassl-4391	377	8	14(12	14(12	NUM
hassl-4391	377	9	)	)	PUNCT
hassl-4391	377	10	,	,	PUNCT
hassl-4391	377	11	609	609	NUM
hassl-4391	377	12	.	.	PUNCT
hassl-4391	378	1	https://doi.org/10.3390/jrfm14120609	https://doi.org/10.3390/jrfm14120609	NOUN
hassl-4391	378	2	baiman	baiman	NOUN
hassl-4391	378	3	,	,	PUNCT
hassl-4391	378	4	s.	s.	PROPN
hassl-4391	378	5	,	,	PUNCT
hassl-4391	378	6	&	&	CCONJ
hassl-4391	378	7	verrecchia	verrecchia	PROPN
hassl-4391	378	8	,	,	PUNCT
hassl-4391	378	9	r.	r.	PROPN
hassl-4391	378	10	e.	e.	PROPN
hassl-4391	378	11	(	(	PUNCT
hassl-4391	378	12	1996	1996	NUM
hassl-4391	378	13	)	)	PUNCT
hassl-4391	378	14	.	.	PUNCT
hassl-4391	379	1	the	the	DET
hassl-4391	379	2	relation	relation	NOUN
hassl-4391	379	3	among	among	ADP
hassl-4391	379	4	capital	capital	NOUN
hassl-4391	379	5	markets	market	NOUN
hassl-4391	379	6	,	,	PUNCT
hassl-4391	379	7	financial	financial	ADJ
hassl-4391	379	8	disclosure	disclosure	NOUN
hassl-4391	379	9	,	,	PUNCT
hassl-4391	379	10	production	production	NOUN
hassl-4391	379	11	efficiency	efficiency	NOUN
hassl-4391	379	12	,	,	PUNCT
hassl-4391	379	13	and	and	CCONJ
hassl-4391	379	14	insider	insider	NOUN
hassl-4391	379	15	trading	trading	NOUN
hassl-4391	379	16	.	.	PUNCT
hassl-4391	380	1	journal	journal	NOUN
hassl-4391	380	2	of	of	ADP
hassl-4391	380	3	accounting	accounting	NOUN
hassl-4391	380	4	research	research	NOUN
hassl-4391	380	5	,	,	PUNCT
hassl-4391	380	6	34(1	34(1	NUM
hassl-4391	380	7	)	)	PUNCT
hassl-4391	380	8	,	,	PUNCT
hassl-4391	380	9	1	1	NUM
hassl-4391	380	10	-	-	SYM
hassl-4391	380	11	22	22	NUM
hassl-4391	380	12	.	.	PUNCT
hassl-4391	381	1	https://doi.org/10.2307/2491329	https://doi.org/10.2307/2491329	PROPN
hassl-4391	381	2	barrett	barrett	PROPN
hassl-4391	381	3	,	,	PUNCT
hassl-4391	381	4	m.	m.	PROPN
hassl-4391	381	5	e.	e.	PROPN
hassl-4391	381	6	(	(	PUNCT
hassl-4391	381	7	1975	1975	NUM
hassl-4391	381	8	)	)	PUNCT
hassl-4391	381	9	.	.	PUNCT
hassl-4391	382	1	annual	annual	ADJ
hassl-4391	382	2	report	report	NOUN
hassl-4391	382	3	disclosure	disclosure	NOUN
hassl-4391	382	4	:	:	PUNCT
hassl-4391	382	5	are	be	AUX
hassl-4391	382	6	american	american	ADJ
hassl-4391	382	7	reports	report	NOUN
hassl-4391	382	8	superior	superior	ADJ
hassl-4391	382	9	?	?	PUNCT
hassl-4391	383	1	journal	journal	NOUN
hassl-4391	383	2	of	of	ADP
hassl-4391	383	3	international	international	ADJ
hassl-4391	383	4	business	business	NOUN
hassl-4391	383	5	studies	study	NOUN
hassl-4391	383	6	,	,	PUNCT
hassl-4391	383	7	6	6	NUM
hassl-4391	383	8	,	,	PUNCT
hassl-4391	383	9	15	15	NUM
hassl-4391	383	10	-	-	SYM
hassl-4391	383	11	24	24	NUM
hassl-4391	383	12	.	.	PUNCT
hassl-4391	384	1	https://doi.org/10.1057/palgrave.jibs.8490774	https://doi.org/10.1057/palgrave.jibs.8490774	PROPN
hassl-4391	384	2	beattie	beattie	PROPN
hassl-4391	384	3	,	,	PUNCT
hassl-4391	384	4	m.	m.	NOUN
hassl-4391	384	5	(	(	PUNCT
hassl-4391	384	6	2000	2000	NUM
hassl-4391	384	7	)	)	PUNCT
hassl-4391	384	8	.	.	PUNCT
hassl-4391	385	1	narratives	narrative	NOUN
hassl-4391	385	2	of	of	ADP
hassl-4391	385	3	professional	professional	ADJ
hassl-4391	385	4	learning	learning	NOUN
hassl-4391	385	5	:	:	PUNCT
hassl-4391	385	6	becoming	become	VERB
hassl-4391	385	7	a	a	DET
hassl-4391	385	8	teacher	teacher	NOUN
hassl-4391	385	9	and	and	CCONJ
hassl-4391	385	10	learning	learn	VERB
hassl-4391	385	11	to	to	PART
hassl-4391	385	12	teach	teach	VERB
hassl-4391	385	13	.	.	PUNCT
hassl-4391	386	1	the	the	DET
hassl-4391	386	2	journal	journal	NOUN
hassl-4391	386	3	of	of	ADP
hassl-4391	386	4	educational	educational	ADJ
hassl-4391	386	5	enquiry	enquiry	NOUN
hassl-4391	386	6	,	,	PUNCT
hassl-4391	386	7	1(2	1(2	NUM
hassl-4391	386	8	)	)	PUNCT
hassl-4391	386	9	,	,	PUNCT
hassl-4391	386	10	1	1	NUM
hassl-4391	386	11	-	-	SYM
hassl-4391	386	12	23	23	NUM
hassl-4391	386	13	.	.	PUNCT
hassl-4391	387	1	beattie	beattie	PROPN
hassl-4391	387	2	,	,	PUNCT
hassl-4391	387	3	v.	v.	PROPN
hassl-4391	387	4	,	,	PUNCT
hassl-4391	387	5	mcinnes	mcinnes	PROPN
hassl-4391	387	6	,	,	PUNCT
hassl-4391	387	7	b.	b.	PROPN
hassl-4391	387	8	,	,	PUNCT
hassl-4391	387	9	&	&	CCONJ
hassl-4391	387	10	fearnley	fearnley	PROPN
hassl-4391	387	11	,	,	PUNCT
hassl-4391	387	12	s.	s.	PROPN
hassl-4391	387	13	(	(	PUNCT
hassl-4391	387	14	2004	2004	NUM
hassl-4391	387	15	)	)	PUNCT
hassl-4391	387	16	.	.	PUNCT
hassl-4391	388	1	a	a	DET
hassl-4391	388	2	methodology	methodology	NOUN
hassl-4391	388	3	for	for	ADP
hassl-4391	388	4	analyzing	analyze	VERB
hassl-4391	388	5	and	and	CCONJ
hassl-4391	388	6	evaluating	evaluate	VERB
hassl-4391	388	7	narratives	narrative	NOUN
hassl-4391	388	8	in	in	ADP
hassl-4391	388	9	annual	annual	ADJ
hassl-4391	388	10	reports	report	NOUN
hassl-4391	388	11	:	:	PUNCT
hassl-4391	388	12	a	a	DET
hassl-4391	388	13	comprehensive	comprehensive	ADJ
hassl-4391	388	14	descriptive	descriptive	ADJ
hassl-4391	388	15	profile	profile	NOUN
hassl-4391	388	16	and	and	CCONJ
hassl-4391	388	17	matrices	matrix	NOUN
hassl-4391	388	18	for	for	ADP
hassl-4391	388	19	disclosure	disclosure	NOUN
hassl-4391	388	20	quality	quality	NOUN
hassl-4391	388	21	attributes	attribute	NOUN
hassl-4391	388	22	.	.	PUNCT
hassl-4391	389	1	accounting	accounting	NOUN
hassl-4391	389	2	forum	forum	PROPN
hassl-4391	389	3	,	,	PUNCT
hassl-4391	389	4	28(3	28(3	NUM
hassl-4391	389	5	)	)	PUNCT
hassl-4391	389	6	,	,	PUNCT
hassl-4391	389	7	205	205	NUM
hassl-4391	389	8	-	-	SYM
hassl-4391	389	9	236	236	NUM
hassl-4391	389	10	.	.	PUNCT
hassl-4391	390	1	https://doi.org/10.1016/j.accfor.2004.07.001	https://doi.org/10.1016/j.accfor.2004.07.001	VERB
hassl-4391	390	2	https://doi.org/10.18488/journal.35.2021.82.77.95	https://doi.org/10.18488/journal.35.2021.82.77.95	NOUN
hassl-4391	390	3	https://doi.org/10.1006/bare.1998.0082	https://doi.org/10.1006/bare.1998.0082	PROPN
hassl-4391	390	4	https://doi.org/10.1108/ijaim-01-2021-0020	https://doi.org/10.1108/ijaim-01-2021-0020	PROPN
hassl-4391	390	5	https://doi.org/10.1108/ijaim-10-2021-0202	https://doi.org/10.1108/ijaim-10-2021-0202	NOUN
hassl-4391	390	6	https://doi.org/10.1108/02686900710829390	https://doi.org/10.1108/02686900710829390	X
hassl-4391	390	7	https://doi.org/10.3390/drones6070154	https://doi.org/10.3390/drones6070154	PROPN
hassl-4391	390	8	https://doi.org/10.3390/jrfm14120609	https://doi.org/10.3390/jrfm14120609	NOUN
hassl-4391	390	9	https://doi.org/10.2307/2491329	https://doi.org/10.2307/2491329	NOUN
hassl-4391	391	1	https://doi.org/10.1057/palgrave.jibs.8490774	https://doi.org/10.1057/palgrave.jibs.8490774	PROPN
hassl-4391	391	2	https://doi.org/10.1016/j.accfor.2004.07.001	https://doi.org/10.1016/j.accfor.2004.07.001	PROPN
hassl-4391	391	3	humanities	humanity	NOUN
hassl-4391	391	4	and	and	CCONJ
hassl-4391	391	5	social	social	ADJ
hassl-4391	391	6	sciences	science	NOUN
hassl-4391	391	7	letters	letter	NOUN
hassl-4391	391	8	,	,	PUNCT
hassl-4391	391	9	2025	2025	NUM
hassl-4391	391	10	,	,	PUNCT
hassl-4391	391	11	13(3	13(3	NUM
hassl-4391	391	12	):	):	PUNCT
hassl-4391	391	13	1145	1145	NUM
hassl-4391	391	14	-	-	SYM
hassl-4391	391	15	1159	1159	NUM
hassl-4391	391	16	1157	1157	NUM
hassl-4391	391	17	©	©	ADP
hassl-4391	391	18	2025	2025	NUM
hassl-4391	391	19	conscientia	conscientia	PROPN
hassl-4391	391	20	beam	beam	PROPN
hassl-4391	391	21	.	.	PUNCT
hassl-4391	392	1	all	all	DET
hassl-4391	392	2	rights	right	NOUN
hassl-4391	392	3	reserved	reserve	VERB
hassl-4391	392	4	.	.	PUNCT
hassl-4391	393	1	ben	ben	PROPN
hassl-4391	393	2	-	-	PUNCT
hassl-4391	393	3	amar	amar	PROPN
hassl-4391	393	4	,	,	PUNCT
hassl-4391	393	5	w.	w.	PROPN
hassl-4391	393	6	,	,	PUNCT
hassl-4391	393	7	bujaki	bujaki	PROPN
hassl-4391	393	8	,	,	PUNCT
hassl-4391	393	9	m.	m.	NOUN
hassl-4391	393	10	,	,	PUNCT
hassl-4391	393	11	mcconomy	mcconomy	NOUN
hassl-4391	393	12	,	,	PUNCT
hassl-4391	393	13	b.	b.	PROPN
hassl-4391	393	14	,	,	PUNCT
hassl-4391	393	15	&	&	CCONJ
hassl-4391	393	16	mcilkenny	mcilkenny	NOUN
hassl-4391	393	17	,	,	PUNCT
hassl-4391	393	18	p.	p.	NOUN
hassl-4391	393	19	(	(	PUNCT
hassl-4391	393	20	2021	2021	NUM
hassl-4391	393	21	)	)	PUNCT
hassl-4391	393	22	.	.	PUNCT
hassl-4391	394	1	gendering	gendere	VERB
hassl-4391	394	2	merit	merit	NOUN
hassl-4391	394	3	:	:	PUNCT
hassl-4391	394	4	how	how	SCONJ
hassl-4391	394	5	the	the	DET
hassl-4391	394	6	discourse	discourse	NOUN
hassl-4391	394	7	of	of	ADP
hassl-4391	394	8	merit	merit	NOUN
hassl-4391	394	9	in	in	ADP
hassl-4391	394	10	diversity	diversity	NOUN
hassl-4391	394	11	disclosures	disclosure	NOUN
hassl-4391	394	12	supports	support	VERB
hassl-4391	394	13	the	the	DET
hassl-4391	394	14	gendered	gendere	VERB
hassl-4391	394	15	status	status	NOUN
hassl-4391	394	16	quo	quo	NOUN
hassl-4391	394	17	on	on	ADP
hassl-4391	394	18	canadian	canadian	ADJ
hassl-4391	394	19	corporate	corporate	ADJ
hassl-4391	394	20	boards	board	NOUN
hassl-4391	394	21	.	.	PUNCT
hassl-4391	395	1	critical	critical	ADJ
hassl-4391	395	2	perspectives	perspective	NOUN
hassl-4391	395	3	on	on	ADP
hassl-4391	395	4	accounting	account	VERB
hassl-4391	395	5	,	,	PUNCT
hassl-4391	395	6	75	75	NUM
hassl-4391	395	7	,	,	PUNCT
hassl-4391	395	8	102170	102170	NUM
hassl-4391	395	9	.	.	PUNCT
hassl-4391	396	1	https://doi.org/10.1016/j.cpa.2020.102170	https://doi.org/10.1016/j.cpa.2020.102170	PUNCT
hassl-4391	396	2	boshnak	boshnak	PROPN
hassl-4391	396	3	,	,	PUNCT
hassl-4391	396	4	h.	h.	PROPN
hassl-4391	396	5	a.	a.	PROPN
hassl-4391	396	6	(	(	PUNCT
hassl-4391	396	7	2022	2022	NUM
hassl-4391	396	8	)	)	PUNCT
hassl-4391	396	9	.	.	PUNCT
hassl-4391	397	1	determinants	determinant	NOUN
hassl-4391	397	2	of	of	ADP
hassl-4391	397	3	corporate	corporate	ADJ
hassl-4391	397	4	social	social	ADJ
hassl-4391	397	5	and	and	CCONJ
hassl-4391	397	6	environmental	environmental	ADJ
hassl-4391	397	7	voluntary	voluntary	ADJ
hassl-4391	397	8	disclosure	disclosure	NOUN
hassl-4391	397	9	in	in	ADP
hassl-4391	397	10	saudi	saudi	ADJ
hassl-4391	397	11	listed	list	VERB
hassl-4391	397	12	firms	firm	NOUN
hassl-4391	397	13	.	.	PUNCT
hassl-4391	398	1	journal	journal	NOUN
hassl-4391	398	2	of	of	ADP
hassl-4391	398	3	financial	financial	ADJ
hassl-4391	398	4	reporting	reporting	NOUN
hassl-4391	398	5	and	and	CCONJ
hassl-4391	398	6	accounting	accounting	NOUN
hassl-4391	398	7	,	,	PUNCT
hassl-4391	398	8	20(3/4	20(3/4	NUM
hassl-4391	398	9	)	)	PUNCT
hassl-4391	398	10	,	,	PUNCT
hassl-4391	398	11	667	667	NUM
hassl-4391	398	12	-	-	SYM
hassl-4391	398	13	692	692	NUM
hassl-4391	398	14	.	.	PUNCT
hassl-4391	399	1	https://doi.org/10.1108/jfra-05-2020-0129	https://doi.org/10.1108/jfra-05-2020-0129	PROPN
hassl-4391	399	2	botosan	botosan	PROPN
hassl-4391	399	3	,	,	PUNCT
hassl-4391	399	4	c.	c.	PROPN
hassl-4391	399	5	a.	a.	PROPN
hassl-4391	399	6	(	(	PUNCT
hassl-4391	399	7	1997	1997	NUM
hassl-4391	399	8	)	)	PUNCT
hassl-4391	399	9	.	.	PUNCT
hassl-4391	400	1	disclosure	disclosure	NOUN
hassl-4391	400	2	level	level	NOUN
hassl-4391	400	3	and	and	CCONJ
hassl-4391	400	4	the	the	DET
hassl-4391	400	5	cost	cost	NOUN
hassl-4391	400	6	of	of	ADP
hassl-4391	400	7	equity	equity	NOUN
hassl-4391	400	8	capital	capital	NOUN
hassl-4391	400	9	.	.	PUNCT
hassl-4391	401	1	accounting	accounting	NOUN
hassl-4391	401	2	review	review	PROPN
hassl-4391	401	3	,	,	PUNCT
hassl-4391	401	4	72(3	72(3	NUM
hassl-4391	401	5	)	)	PUNCT
hassl-4391	401	6	,	,	PUNCT
hassl-4391	401	7	323	323	NUM
hassl-4391	401	8	-	-	SYM
hassl-4391	401	9	349	349	NUM
hassl-4391	401	10	.	.	PUNCT
hassl-4391	402	1	boubaker	boubaker	PROPN
hassl-4391	402	2	,	,	PUNCT
hassl-4391	402	3	s.	s.	PROPN
hassl-4391	402	4	,	,	PUNCT
hassl-4391	402	5	cellier	cellier	NOUN
hassl-4391	402	6	,	,	PUNCT
hassl-4391	402	7	a.	a.	NOUN
hassl-4391	402	8	,	,	PUNCT
hassl-4391	402	9	manita	manita	PROPN
hassl-4391	402	10	,	,	PUNCT
hassl-4391	402	11	r.	r.	PROPN
hassl-4391	402	12	,	,	PUNCT
hassl-4391	402	13	&	&	CCONJ
hassl-4391	402	14	saeed	saeed	PROPN
hassl-4391	402	15	,	,	PUNCT
hassl-4391	402	16	a.	a.	NOUN
hassl-4391	402	17	(	(	PUNCT
hassl-4391	402	18	2020	2020	NUM
hassl-4391	402	19	)	)	PUNCT
hassl-4391	402	20	.	.	PUNCT
hassl-4391	403	1	does	do	AUX
hassl-4391	403	2	corporate	corporate	ADJ
hassl-4391	403	3	social	social	ADJ
hassl-4391	403	4	responsibility	responsibility	NOUN
hassl-4391	403	5	reduce	reduce	VERB
hassl-4391	403	6	financial	financial	ADJ
hassl-4391	403	7	distress	distress	NOUN
hassl-4391	403	8	risk	risk	NOUN
hassl-4391	403	9	?	?	PUNCT
hassl-4391	404	1	economic	economic	ADJ
hassl-4391	404	2	modelling	modelling	NOUN
hassl-4391	404	3	,	,	PUNCT
hassl-4391	404	4	91	91	NUM
hassl-4391	404	5	,	,	PUNCT
hassl-4391	404	6	835	835	NUM
hassl-4391	404	7	-	-	SYM
hassl-4391	404	8	851	851	NUM
hassl-4391	404	9	.	.	PUNCT
hassl-4391	405	1	https://doi.org/10.1016/j.econmod.2020.05.012	https://doi.org/10.1016/j.econmod.2020.05.012	NUM
hassl-4391	405	2	broadstock	broadstock	NOUN
hassl-4391	405	3	,	,	PUNCT
hassl-4391	405	4	d.	d.	PROPN
hassl-4391	405	5	c.	c.	PROPN
hassl-4391	405	6	,	,	PUNCT
hassl-4391	405	7	chan	chan	PROPN
hassl-4391	405	8	,	,	PUNCT
hassl-4391	405	9	k.	k.	PROPN
hassl-4391	405	10	,	,	PUNCT
hassl-4391	405	11	cheng	cheng	PROPN
hassl-4391	405	12	,	,	PUNCT
hassl-4391	405	13	l.	l.	PROPN
hassl-4391	405	14	t.	t.	PROPN
hassl-4391	405	15	,	,	PUNCT
hassl-4391	405	16	&	&	CCONJ
hassl-4391	405	17	wang	wang	PROPN
hassl-4391	405	18	,	,	PUNCT
hassl-4391	405	19	x.	x.	NOUN
hassl-4391	405	20	(	(	PUNCT
hassl-4391	405	21	2021	2021	NUM
hassl-4391	405	22	)	)	PUNCT
hassl-4391	405	23	.	.	PUNCT
hassl-4391	406	1	the	the	DET
hassl-4391	406	2	role	role	NOUN
hassl-4391	406	3	of	of	ADP
hassl-4391	406	4	esg	esg	PROPN
hassl-4391	406	5	performance	performance	NOUN
hassl-4391	406	6	during	during	ADP
hassl-4391	406	7	times	time	NOUN
hassl-4391	406	8	of	of	ADP
hassl-4391	406	9	financial	financial	ADJ
hassl-4391	406	10	crisis	crisis	NOUN
hassl-4391	406	11	:	:	PUNCT
hassl-4391	406	12	evidence	evidence	NOUN
hassl-4391	406	13	from	from	ADP
hassl-4391	406	14	covid-19	covid-19	PROPN
hassl-4391	406	15	in	in	ADP
hassl-4391	406	16	china	china	PROPN
hassl-4391	406	17	.	.	PUNCT
hassl-4391	407	1	finance	finance	NOUN
hassl-4391	407	2	research	research	NOUN
hassl-4391	407	3	letters	letter	NOUN
hassl-4391	407	4	,	,	PUNCT
hassl-4391	407	5	38	38	NUM
hassl-4391	407	6	,	,	PUNCT
hassl-4391	407	7	101716	101716	NUM
hassl-4391	407	8	.	.	PUNCT
hassl-4391	408	1	https://doi.org/10.1016/j.frl.2020.101716	https://doi.org/10.1016/j.frl.2020.101716	NOUN
hassl-4391	408	2	buzby	buzby	NOUN
hassl-4391	408	3	,	,	PUNCT
hassl-4391	408	4	s.	s.	PROPN
hassl-4391	408	5	l.	l.	PROPN
hassl-4391	408	6	(	(	PUNCT
hassl-4391	408	7	1972	1972	NUM
hassl-4391	408	8	)	)	PUNCT
hassl-4391	408	9	.	.	PUNCT
hassl-4391	409	1	an	an	DET
hassl-4391	409	2	empirical	empirical	ADJ
hassl-4391	409	3	investigation	investigation	NOUN
hassl-4391	409	4	of	of	ADP
hassl-4391	409	5	the	the	DET
hassl-4391	409	6	relationship	relationship	NOUN
hassl-4391	409	7	between	between	ADP
hassl-4391	409	8	the	the	DET
hassl-4391	409	9	extent	extent	NOUN
hassl-4391	409	10	of	of	ADP
hassl-4391	409	11	disclosure	disclosure	NOUN
hassl-4391	409	12	in	in	ADP
hassl-4391	409	13	corporate	corporate	ADJ
hassl-4391	409	14	annual	annual	ADJ
hassl-4391	409	15	reports	report	NOUN
hassl-4391	409	16	and	and	CCONJ
hassl-4391	409	17	two	two	NUM
hassl-4391	409	18	company	company	NOUN
hassl-4391	409	19	characteristics	characteristic	NOUN
hassl-4391	409	20	.	.	PUNCT
hassl-4391	410	1	unpublished	unpublished	ADJ
hassl-4391	410	2	doctoral	doctoral	ADJ
hassl-4391	410	3	thesis	thesis	NOUN
hassl-4391	410	4	,	,	PUNCT
hassl-4391	410	5	pennsylvania	pennsylvania	PROPN
hassl-4391	410	6	state	state	PROPN
hassl-4391	410	7	university	university	PROPN
hassl-4391	410	8	.	.	PUNCT
hassl-4391	411	1	buzby	buzby	PROPN
hassl-4391	411	2	,	,	PUNCT
hassl-4391	411	3	s.	s.	PROPN
hassl-4391	411	4	l.	l.	PROPN
hassl-4391	411	5	(	(	PUNCT
hassl-4391	411	6	1974	1974	NUM
hassl-4391	411	7	)	)	PUNCT
hassl-4391	411	8	.	.	PUNCT
hassl-4391	412	1	selected	select	VERB
hassl-4391	412	2	items	item	NOUN
hassl-4391	412	3	of	of	ADP
hassl-4391	412	4	information	information	NOUN
hassl-4391	412	5	and	and	CCONJ
hassl-4391	412	6	their	their	PRON
hassl-4391	412	7	disclosure	disclosure	NOUN
hassl-4391	412	8	in	in	ADP
hassl-4391	412	9	annual	annual	ADJ
hassl-4391	412	10	reports	report	NOUN
hassl-4391	412	11	.	.	PUNCT
hassl-4391	413	1	the	the	DET
hassl-4391	413	2	accounting	accounting	NOUN
hassl-4391	413	3	review	review	NOUN
hassl-4391	413	4	,	,	PUNCT
hassl-4391	413	5	49(3	49(3	PROPN
hassl-4391	413	6	)	)	PUNCT
hassl-4391	413	7	,	,	PUNCT
hassl-4391	413	8	423	423	NUM
hassl-4391	413	9	-	-	SYM
hassl-4391	413	10	435	435	NUM
hassl-4391	413	11	.	.	PUNCT
hassl-4391	414	1	chow	chow	PROPN
hassl-4391	414	2	,	,	PUNCT
hassl-4391	414	3	c.	c.	PROPN
hassl-4391	414	4	w.	w.	PROPN
hassl-4391	414	5	,	,	PUNCT
hassl-4391	414	6	&	&	CCONJ
hassl-4391	414	7	wong	wong	PROPN
hassl-4391	414	8	-	-	PUNCT
hassl-4391	414	9	boren	boren	PROPN
hassl-4391	414	10	,	,	PUNCT
hassl-4391	414	11	a.	a.	NOUN
hassl-4391	414	12	(	(	PUNCT
hassl-4391	414	13	1987	1987	NUM
hassl-4391	414	14	)	)	PUNCT
hassl-4391	414	15	.	.	PUNCT
hassl-4391	415	1	voluntary	voluntary	ADJ
hassl-4391	415	2	financial	financial	ADJ
hassl-4391	415	3	disclosure	disclosure	NOUN
hassl-4391	415	4	by	by	ADP
hassl-4391	415	5	mexican	mexican	ADJ
hassl-4391	415	6	corporations	corporation	NOUN
hassl-4391	415	7	.	.	PUNCT
hassl-4391	416	1	accounting	accounting	NOUN
hassl-4391	416	2	review	review	PROPN
hassl-4391	416	3	,	,	PUNCT
hassl-4391	416	4	62(3	62(3	NOUN
hassl-4391	416	5	)	)	PUNCT
hassl-4391	416	6	,	,	PUNCT
hassl-4391	416	7	533541	533541	NUM
hassl-4391	416	8	.	.	PUNCT
hassl-4391	417	1	connelly	connelly	PROPN
hassl-4391	417	2	,	,	PUNCT
hassl-4391	417	3	b.	b.	PROPN
hassl-4391	417	4	l.	l.	PROPN
hassl-4391	417	5	,	,	PUNCT
hassl-4391	417	6	certo	certo	PROPN
hassl-4391	417	7	,	,	PUNCT
hassl-4391	417	8	s.	s.	PROPN
hassl-4391	417	9	t.	t.	PROPN
hassl-4391	417	10	,	,	PUNCT
hassl-4391	417	11	ireland	ireland	PROPN
hassl-4391	417	12	,	,	PUNCT
hassl-4391	417	13	r.	r.	PROPN
hassl-4391	417	14	d.	d.	PROPN
hassl-4391	417	15	,	,	PUNCT
hassl-4391	417	16	&	&	CCONJ
hassl-4391	417	17	reutzel	reutzel	PROPN
hassl-4391	417	18	,	,	PUNCT
hassl-4391	417	19	c.	c.	PROPN
hassl-4391	417	20	r.	r.	PROPN
hassl-4391	417	21	(	(	PUNCT
hassl-4391	417	22	2011	2011	NUM
hassl-4391	417	23	)	)	PUNCT
hassl-4391	417	24	.	.	PUNCT
hassl-4391	418	1	signaling	signal	VERB
hassl-4391	418	2	theory	theory	NOUN
hassl-4391	418	3	:	:	PUNCT
hassl-4391	418	4	a	a	DET
hassl-4391	418	5	review	review	NOUN
hassl-4391	418	6	and	and	CCONJ
hassl-4391	418	7	assessment	assessment	NOUN
hassl-4391	418	8	.	.	PUNCT
hassl-4391	419	1	journal	journal	NOUN
hassl-4391	419	2	of	of	ADP
hassl-4391	419	3	management	management	NOUN
hassl-4391	419	4	,	,	PUNCT
hassl-4391	419	5	37(1	37(1	NUM
hassl-4391	419	6	)	)	PUNCT
hassl-4391	419	7	,	,	PUNCT
hassl-4391	419	8	39	39	NUM
hassl-4391	419	9	-	-	SYM
hassl-4391	419	10	67	67	NUM
hassl-4391	419	11	.	.	PUNCT
hassl-4391	420	1	https://doi.org/10.1177/0149206310388419	https://doi.org/10.1177/0149206310388419	PRON
hassl-4391	420	2	cook	cook	PROPN
hassl-4391	420	3	,	,	PUNCT
hassl-4391	420	4	t.	t.	PROPN
hassl-4391	420	5	(	(	PUNCT
hassl-4391	420	6	1991	1991	NUM
hassl-4391	420	7	)	)	PUNCT
hassl-4391	420	8	.	.	PUNCT
hassl-4391	421	1	an	an	DET
hassl-4391	421	2	assessment	assessment	NOUN
hassl-4391	421	3	of	of	ADP
hassl-4391	421	4	voluntary	voluntary	ADJ
hassl-4391	421	5	disclosure	disclosure	NOUN
hassl-4391	421	6	in	in	ADP
hassl-4391	421	7	the	the	DET
hassl-4391	421	8	annual	annual	ADJ
hassl-4391	421	9	reports	report	NOUN
hassl-4391	421	10	of	of	ADP
hassl-4391	421	11	japanese	japanese	ADJ
hassl-4391	421	12	corporations	corporation	NOUN
hassl-4391	421	13	.	.	PUNCT
hassl-4391	422	1	the	the	DET
hassl-4391	422	2	international	international	ADJ
hassl-4391	422	3	journal	journal	NOUN
hassl-4391	422	4	of	of	ADP
hassl-4391	422	5	accounting	accounting	NOUN
hassl-4391	422	6	,	,	PUNCT
hassl-4391	422	7	26(1	26(1	NUM
hassl-4391	422	8	)	)	PUNCT
hassl-4391	422	9	,	,	PUNCT
hassl-4391	422	10	174	174	NUM
hassl-4391	422	11	-	-	SYM
hassl-4391	422	12	189	189	NUM
hassl-4391	422	13	.	.	PUNCT
hassl-4391	422	14	cooke	cooke	PROPN
hassl-4391	422	15	,	,	PUNCT
hassl-4391	422	16	t.	t.	PROPN
hassl-4391	422	17	e.	e.	PROPN
hassl-4391	422	18	(	(	PUNCT
hassl-4391	422	19	1989	1989	NUM
hassl-4391	422	20	)	)	PUNCT
hassl-4391	422	21	.	.	PUNCT
hassl-4391	423	1	disclosure	disclosure	NOUN
hassl-4391	423	2	in	in	ADP
hassl-4391	423	3	the	the	DET
hassl-4391	423	4	corporate	corporate	ADJ
hassl-4391	423	5	annual	annual	ADJ
hassl-4391	423	6	reports	report	NOUN
hassl-4391	423	7	of	of	ADP
hassl-4391	423	8	swedish	swedish	ADJ
hassl-4391	423	9	companies	company	NOUN
hassl-4391	423	10	.	.	PUNCT
hassl-4391	424	1	accounting	accounting	NOUN
hassl-4391	424	2	and	and	CCONJ
hassl-4391	424	3	business	business	NOUN
hassl-4391	424	4	research	research	NOUN
hassl-4391	424	5	,	,	PUNCT
hassl-4391	424	6	19(74	19(74	NUM
hassl-4391	424	7	)	)	PUNCT
hassl-4391	424	8	,	,	PUNCT
hassl-4391	424	9	113	113	NUM
hassl-4391	424	10	-	-	SYM
hassl-4391	424	11	124	124	NUM
hassl-4391	424	12	.	.	PUNCT
hassl-4391	425	1	https://doi.org/10.1080/00014788.1989.9728841	https://doi.org/10.1080/00014788.1989.9728841	PROPN
hassl-4391	425	2	cooke	cooke	PROPN
hassl-4391	425	3	,	,	PUNCT
hassl-4391	425	4	t.	t.	PROPN
hassl-4391	425	5	e.	e.	PROPN
hassl-4391	425	6	,	,	PUNCT
hassl-4391	425	7	&	&	CCONJ
hassl-4391	425	8	wallace	wallace	PROPN
hassl-4391	425	9	,	,	PUNCT
hassl-4391	425	10	r.	r.	PROPN
hassl-4391	425	11	o.	o.	PROPN
hassl-4391	425	12	(	(	PUNCT
hassl-4391	425	13	1989	1989	NUM
hassl-4391	425	14	)	)	PUNCT
hassl-4391	425	15	.	.	PUNCT
hassl-4391	426	1	global	global	ADJ
hassl-4391	426	2	surveys	survey	NOUN
hassl-4391	426	3	of	of	ADP
hassl-4391	426	4	corporate	corporate	ADJ
hassl-4391	426	5	disclosure	disclosure	NOUN
hassl-4391	426	6	practices	practice	NOUN
hassl-4391	426	7	and	and	CCONJ
hassl-4391	426	8	audit	audit	NOUN
hassl-4391	426	9	firms	firm	NOUN
hassl-4391	426	10	:	:	PUNCT
hassl-4391	426	11	a	a	DET
hassl-4391	426	12	review	review	NOUN
hassl-4391	426	13	essay	essay	VERB
hassl-4391	426	14	.	.	PUNCT
hassl-4391	427	1	accounting	accounting	NOUN
hassl-4391	427	2	and	and	CCONJ
hassl-4391	427	3	business	business	NOUN
hassl-4391	427	4	research	research	NOUN
hassl-4391	427	5	,	,	PUNCT
hassl-4391	427	6	20(77	20(77	NUM
hassl-4391	427	7	)	)	PUNCT
hassl-4391	427	8	,	,	PUNCT
hassl-4391	427	9	47	47	NUM
hassl-4391	427	10	-	-	SYM
hassl-4391	427	11	57	57	NUM
hassl-4391	427	12	.	.	PUNCT
hassl-4391	428	1	https://doi.org/10.1080/00014788.1989.9729394	https://doi.org/10.1080/00014788.1989.9729394	NOUN
hassl-4391	428	2	curuk	curuk	NOUN
hassl-4391	428	3	,	,	PUNCT
hassl-4391	428	4	t.	t.	PROPN
hassl-4391	428	5	(	(	PUNCT
hassl-4391	428	6	1999	1999	NUM
hassl-4391	428	7	)	)	PUNCT
hassl-4391	428	8	.	.	PUNCT
hassl-4391	429	1	an	an	DET
hassl-4391	429	2	analysis	analysis	NOUN
hassl-4391	429	3	of	of	ADP
hassl-4391	429	4	factors	factor	NOUN
hassl-4391	429	5	influencing	influence	VERB
hassl-4391	429	6	accounting	accounting	NOUN
hassl-4391	429	7	disclosure	disclosure	NOUN
hassl-4391	429	8	in	in	ADP
hassl-4391	429	9	turkey	turkey	PROPN
hassl-4391	429	10	.	.	PUNCT
hassl-4391	430	1	unpublished	unpublished	ADJ
hassl-4391	430	2	doctoral	doctoral	ADJ
hassl-4391	430	3	thesis	thesis	NOUN
hassl-4391	430	4	,	,	PUNCT
hassl-4391	430	5	university	university	NOUN
hassl-4391	430	6	of	of	ADP
hassl-4391	430	7	exeter	exeter	PROPN
hassl-4391	430	8	,	,	PUNCT
hassl-4391	430	9	uk	uk	PROPN
hassl-4391	430	10	.	.	PROPN
hassl-4391	430	11	dahiyat	dahiyat	PROPN
hassl-4391	430	12	,	,	PUNCT
hassl-4391	430	13	a.	a.	NOUN
hassl-4391	430	14	a.	a.	NOUN
hassl-4391	430	15	(	(	PUNCT
hassl-4391	430	16	2020	2020	NUM
hassl-4391	430	17	)	)	PUNCT
hassl-4391	430	18	.	.	PUNCT
hassl-4391	431	1	determinants	determinant	NOUN
hassl-4391	431	2	of	of	ADP
hassl-4391	431	3	voluntary	voluntary	ADJ
hassl-4391	431	4	disclosure	disclosure	NOUN
hassl-4391	431	5	quality	quality	NOUN
hassl-4391	431	6	in	in	ADP
hassl-4391	431	7	jordan	jordan	PROPN
hassl-4391	431	8	:	:	PUNCT
hassl-4391	431	9	evidence	evidence	NOUN
hassl-4391	431	10	from	from	ADP
hassl-4391	431	11	manufacturing	manufacture	VERB
hassl-4391	431	12	companies	company	NOUN
hassl-4391	431	13	listed	list	VERB
hassl-4391	431	14	in	in	ADP
hassl-4391	431	15	amman	amman	PROPN
hassl-4391	431	16	stock	stock	PROPN
hassl-4391	431	17	exchange	exchange	PROPN
hassl-4391	431	18	.	.	PUNCT
hassl-4391	432	1	academy	academy	NOUN
hassl-4391	432	2	of	of	ADP
hassl-4391	432	3	accounting	accounting	PROPN
hassl-4391	432	4	and	and	CCONJ
hassl-4391	432	5	financial	financial	ADJ
hassl-4391	432	6	studies	study	NOUN
hassl-4391	432	7	journal	journal	NOUN
hassl-4391	432	8	,	,	PUNCT
hassl-4391	432	9	24(5	24(5	NUM
hassl-4391	432	10	)	)	PUNCT
hassl-4391	432	11	,	,	PUNCT
hassl-4391	432	12	1	1	NUM
hassl-4391	432	13	-	-	SYM
hassl-4391	432	14	11	11	NUM
hassl-4391	432	15	.	.	PUNCT
hassl-4391	433	1	deangelo	deangelo	PROPN
hassl-4391	433	2	,	,	PUNCT
hassl-4391	433	3	l.	l.	PROPN
hassl-4391	433	4	e.	e.	PROPN
hassl-4391	433	5	(	(	PUNCT
hassl-4391	433	6	1981	1981	NUM
hassl-4391	433	7	)	)	PUNCT
hassl-4391	433	8	.	.	PUNCT
hassl-4391	434	1	auditor	auditor	NOUN
hassl-4391	434	2	size	size	NOUN
hassl-4391	434	3	and	and	CCONJ
hassl-4391	434	4	audit	audit	NOUN
hassl-4391	434	5	quality	quality	NOUN
hassl-4391	434	6	.	.	PUNCT
hassl-4391	435	1	journal	journal	NOUN
hassl-4391	435	2	of	of	ADP
hassl-4391	435	3	accounting	accounting	NOUN
hassl-4391	435	4	and	and	CCONJ
hassl-4391	435	5	economics	economic	NOUN
hassl-4391	435	6	,	,	PUNCT
hassl-4391	435	7	3(3	3(3	NUM
hassl-4391	435	8	)	)	PUNCT
hassl-4391	435	9	,	,	PUNCT
hassl-4391	435	10	183	183	NUM
hassl-4391	435	11	-	-	SYM
hassl-4391	435	12	199	199	NUM
hassl-4391	435	13	.	.	PUNCT
hassl-4391	436	1	https://doi.org/10.1016/0165-4101(81)90002-1	https://doi.org/10.1016/0165-4101(81)90002-1	PROPN
hassl-4391	436	2	dutta	dutta	PROPN
hassl-4391	436	3	,	,	PUNCT
hassl-4391	436	4	s.	s.	PROPN
hassl-4391	436	5	,	,	PUNCT
hassl-4391	436	6	kumar	kumar	PROPN
hassl-4391	436	7	,	,	PUNCT
hassl-4391	436	8	a.	a.	NOUN
hassl-4391	436	9	,	,	PUNCT
hassl-4391	436	10	pant	pant	NOUN
hassl-4391	436	11	,	,	PUNCT
hassl-4391	436	12	p.	p.	NOUN
hassl-4391	436	13	,	,	PUNCT
hassl-4391	436	14	walsh	walsh	PROPN
hassl-4391	436	15	,	,	PUNCT
hassl-4391	436	16	c.	c.	PROPN
hassl-4391	436	17	,	,	PUNCT
hassl-4391	436	18	&	&	CCONJ
hassl-4391	436	19	dutta	dutta	PROPN
hassl-4391	436	20	,	,	PUNCT
hassl-4391	436	21	m.	m.	NOUN
hassl-4391	436	22	(	(	PUNCT
hassl-4391	436	23	2023	2023	NUM
hassl-4391	436	24	)	)	PUNCT
hassl-4391	436	25	.	.	PUNCT
hassl-4391	437	1	using	use	VERB
hassl-4391	437	2	10	10	NUM
hassl-4391	437	3	-	-	PUNCT
hassl-4391	437	4	k	k	NOUN
hassl-4391	437	5	text	text	NOUN
hassl-4391	437	6	to	to	PART
hassl-4391	437	7	gauge	gauge	VERB
hassl-4391	437	8	covid	covid	PROPN
hassl-4391	437	9	-	-	PUNCT
hassl-4391	437	10	related	relate	VERB
hassl-4391	437	11	corporate	corporate	ADJ
hassl-4391	437	12	disclosure	disclosure	NOUN
hassl-4391	437	13	.	.	PUNCT
hassl-4391	438	1	plos	plos	PROPN
hassl-4391	438	2	one	one	NUM
hassl-4391	438	3	,	,	PUNCT
hassl-4391	438	4	18(3	18(3	NUM
hassl-4391	438	5	)	)	PUNCT
hassl-4391	438	6	,	,	PUNCT
hassl-4391	438	7	e0283138	e0283138	PROPN
hassl-4391	438	8	.	.	PUNCT
hassl-4391	438	9	https://doi.org/10.1371/journal.pone.0283138	https://doi.org/10.1371/journal.pone.0283138	PROPN
hassl-4391	438	10	echchabi	echchabi	PROPN
hassl-4391	438	11	,	,	PUNCT
hassl-4391	438	12	a.	a.	NOUN
hassl-4391	438	13	,	,	PUNCT
hassl-4391	438	14	grassa	grassa	PROPN
hassl-4391	438	15	,	,	PUNCT
hassl-4391	438	16	r.	r.	PROPN
hassl-4391	438	17	,	,	PUNCT
hassl-4391	438	18	&	&	CCONJ
hassl-4391	438	19	khlif	khlif	PROPN
hassl-4391	438	20	,	,	PUNCT
hassl-4391	438	21	h.	h.	PROPN
hassl-4391	438	22	(	(	PUNCT
hassl-4391	438	23	2023	2023	NUM
hassl-4391	438	24	)	)	PUNCT
hassl-4391	438	25	.	.	PUNCT
hassl-4391	439	1	guest	guest	PROPN
hassl-4391	439	2	editorial	editorial	NOUN
hassl-4391	439	3	:	:	PUNCT
hassl-4391	439	4	corporate	corporate	ADJ
hassl-4391	439	5	disclosure	disclosure	NOUN
hassl-4391	439	6	and	and	CCONJ
hassl-4391	439	7	reporting	reporting	NOUN
hassl-4391	439	8	during	during	ADP
hassl-4391	439	9	the	the	DET
hassl-4391	439	10	covid-19	covid-19	PROPN
hassl-4391	439	11	pandemic	pandemic	NOUN
hassl-4391	439	12	.	.	PUNCT
hassl-4391	440	1	journal	journal	NOUN
hassl-4391	440	2	of	of	ADP
hassl-4391	440	3	financial	financial	ADJ
hassl-4391	440	4	reporting	reporting	NOUN
hassl-4391	440	5	and	and	CCONJ
hassl-4391	440	6	accounting	accounting	NOUN
hassl-4391	440	7	,	,	PUNCT
hassl-4391	440	8	21(4	21(4	NUM
hassl-4391	440	9	)	)	PUNCT
hassl-4391	440	10	,	,	PUNCT
hassl-4391	440	11	777	777	NUM
hassl-4391	440	12	-	-	SYM
hassl-4391	440	13	779	779	NUM
hassl-4391	440	14	.	.	PUNCT
hassl-4391	441	1	https://doi.org/10.1108/jfra-09-2023-492	https://doi.org/10.1108/jfra-09-2023-492	PROPN
hassl-4391	441	2	elgammal	elgammal	PROPN
hassl-4391	441	3	,	,	PUNCT
hassl-4391	441	4	w.	w.	PROPN
hassl-4391	441	5	,	,	PUNCT
hassl-4391	441	6	el	el	PROPN
hassl-4391	441	7	-	-	PUNCT
hassl-4391	441	8	kassar	kassar	PROPN
hassl-4391	441	9	,	,	PUNCT
hassl-4391	441	10	a.-n	a.-n	PROPN
hassl-4391	441	11	.	.	PUNCT
hassl-4391	441	12	,	,	PUNCT
hassl-4391	441	13	&	&	CCONJ
hassl-4391	441	14	canaan	canaan	PROPN
hassl-4391	441	15	messarra	messarra	PROPN
hassl-4391	441	16	,	,	PUNCT
hassl-4391	441	17	l.	l.	PROPN
hassl-4391	441	18	(	(	PUNCT
hassl-4391	441	19	2018	2018	NUM
hassl-4391	441	20	)	)	PUNCT
hassl-4391	441	21	.	.	PUNCT
hassl-4391	442	1	corporate	corporate	ADJ
hassl-4391	442	2	ethics	ethic	NOUN
hassl-4391	442	3	,	,	PUNCT
hassl-4391	442	4	governance	governance	NOUN
hassl-4391	442	5	and	and	CCONJ
hassl-4391	442	6	social	social	ADJ
hassl-4391	442	7	responsibility	responsibility	NOUN
hassl-4391	442	8	in	in	ADP
hassl-4391	442	9	mena	mena	PROPN
hassl-4391	442	10	countries	countries	PROPN
hassl-4391	442	11	.	.	PUNCT
hassl-4391	443	1	management	management	NOUN
hassl-4391	443	2	decision	decision	NOUN
hassl-4391	443	3	,	,	PUNCT
hassl-4391	443	4	56(1	56(1	NUM
hassl-4391	443	5	)	)	PUNCT
hassl-4391	443	6	,	,	PUNCT
hassl-4391	443	7	273	273	NUM
hassl-4391	443	8	-	-	SYM
hassl-4391	443	9	291	291	NUM
hassl-4391	443	10	.	.	PUNCT
hassl-4391	444	1	https://doi.org/10.1108/md-03-2017-0287	https://doi.org/10.1108/md-03-2017-0287	DET
hassl-4391	444	2	elmarzouky	elmarzouky	NOUN
hassl-4391	444	3	,	,	PUNCT
hassl-4391	444	4	m.	m.	NOUN
hassl-4391	444	5	,	,	PUNCT
hassl-4391	444	6	albitar	albitar	PROPN
hassl-4391	444	7	,	,	PUNCT
hassl-4391	444	8	k.	k.	PROPN
hassl-4391	444	9	,	,	PUNCT
hassl-4391	444	10	&	&	CCONJ
hassl-4391	444	11	hussainey	hussainey	PROPN
hassl-4391	444	12	,	,	PUNCT
hassl-4391	444	13	k.	k.	PROPN
hassl-4391	444	14	(	(	PUNCT
hassl-4391	444	15	2021	2021	NUM
hassl-4391	444	16	)	)	PUNCT
hassl-4391	444	17	.	.	PUNCT
hassl-4391	445	1	covid-19	covid-19	PROPN
hassl-4391	445	2	and	and	CCONJ
hassl-4391	445	3	performance	performance	NOUN
hassl-4391	445	4	disclosure	disclosure	NOUN
hassl-4391	445	5	:	:	PUNCT
hassl-4391	445	6	does	do	AUX
hassl-4391	445	7	governance	governance	NOUN
hassl-4391	445	8	matter	matter	NOUN
hassl-4391	445	9	?	?	PUNCT
hassl-4391	446	1	international	international	ADJ
hassl-4391	446	2	journal	journal	NOUN
hassl-4391	446	3	of	of	ADP
hassl-4391	446	4	accounting	accounting	PROPN
hassl-4391	446	5	&	&	CCONJ
hassl-4391	446	6	information	information	NOUN
hassl-4391	446	7	management	management	NOUN
hassl-4391	446	8	,	,	PUNCT
hassl-4391	446	9	29(5	29(5	NUM
hassl-4391	446	10	)	)	PUNCT
hassl-4391	446	11	,	,	PUNCT
hassl-4391	446	12	776	776	NUM
hassl-4391	446	13	-	-	SYM
hassl-4391	446	14	792	792	NUM
hassl-4391	446	15	.	.	PUNCT
hassl-4391	447	1	https://doi.org/10.1108/ijaim-04-20210086	https://doi.org/10.1108/ijaim-04-20210086	PROPN
hassl-4391	447	2	fassas	fassas	PROPN
hassl-4391	447	3	,	,	PUNCT
hassl-4391	447	4	a.	a.	NOUN
hassl-4391	447	5	,	,	PUNCT
hassl-4391	447	6	bellos	bellos	PROPN
hassl-4391	447	7	,	,	PUNCT
hassl-4391	447	8	s.	s.	PROPN
hassl-4391	447	9	,	,	PUNCT
hassl-4391	447	10	&	&	CCONJ
hassl-4391	447	11	kladakis	kladakis	PROPN
hassl-4391	447	12	,	,	PUNCT
hassl-4391	447	13	g.	g.	PROPN
hassl-4391	447	14	(	(	PUNCT
hassl-4391	447	15	2021	2021	NUM
hassl-4391	447	16	)	)	PUNCT
hassl-4391	447	17	.	.	PUNCT
hassl-4391	448	1	corporate	corporate	ADJ
hassl-4391	448	2	liquidity	liquidity	NOUN
hassl-4391	448	3	,	,	PUNCT
hassl-4391	448	4	supply	supply	NOUN
hassl-4391	448	5	chain	chain	NOUN
hassl-4391	448	6	and	and	CCONJ
hassl-4391	448	7	cost	cost	NOUN
hassl-4391	448	8	issues	issue	NOUN
hassl-4391	448	9	awareness	awareness	NOUN
hassl-4391	448	10	within	within	ADP
hassl-4391	448	11	the	the	DET
hassl-4391	448	12	covid-19	covid-19	PROPN
hassl-4391	448	13	context	context	NOUN
hassl-4391	448	14	:	:	PUNCT
hassl-4391	448	15	evidence	evidence	NOUN
hassl-4391	448	16	from	from	ADP
hassl-4391	448	17	us	us	PROPN
hassl-4391	448	18	management	management	NOUN
hassl-4391	448	19	reports	report	VERB
hassl-4391	448	20	’	'	PUNCT
hassl-4391	448	21	textual	textual	ADJ
hassl-4391	448	22	analysis	analysis	NOUN
hassl-4391	448	23	.	.	PUNCT
hassl-4391	449	1	corporate	corporate	ADJ
hassl-4391	449	2	governance	governance	NOUN
hassl-4391	449	3	:	:	PUNCT
hassl-4391	449	4	the	the	DET
hassl-4391	449	5	international	international	ADJ
hassl-4391	449	6	journal	journal	NOUN
hassl-4391	449	7	of	of	ADP
hassl-4391	449	8	business	business	NOUN
hassl-4391	449	9	in	in	ADP
hassl-4391	449	10	society	society	NOUN
hassl-4391	449	11	,	,	PUNCT
hassl-4391	449	12	21(6	21(6	NOUN
hassl-4391	449	13	)	)	PUNCT
hassl-4391	449	14	,	,	PUNCT
hassl-4391	449	15	1155	1155	NUM
hassl-4391	449	16	-	-	SYM
hassl-4391	449	17	1171	1171	NUM
hassl-4391	449	18	.	.	PUNCT
hassl-4391	450	1	https://doi.org/10.1108/cg-09-2020-0399	https://doi.org/10.1108/cg-09-2020-0399	PROPN
hassl-4391	450	2	firth	firth	PROPN
hassl-4391	450	3	,	,	PUNCT
hassl-4391	450	4	m.	m.	NOUN
hassl-4391	450	5	(	(	PUNCT
hassl-4391	450	6	1980	1980	NUM
hassl-4391	450	7	)	)	PUNCT
hassl-4391	450	8	.	.	PUNCT
hassl-4391	451	1	raising	raise	VERB
hassl-4391	451	2	finance	finance	NOUN
hassl-4391	451	3	and	and	CCONJ
hassl-4391	451	4	firms	firm	NOUN
hassl-4391	451	5	'	'	PART
hassl-4391	451	6	corporate	corporate	ADJ
hassl-4391	451	7	reporting	reporting	NOUN
hassl-4391	451	8	policies	policy	NOUN
hassl-4391	451	9	.	.	PUNCT
hassl-4391	452	1	abacus	abacus	PROPN
hassl-4391	452	2	,	,	PUNCT
hassl-4391	452	3	16(2	16(2	NUM
hassl-4391	452	4	)	)	PUNCT
hassl-4391	452	5	,	,	PUNCT
hassl-4391	452	6	100	100	NUM
hassl-4391	452	7	-	-	SYM
hassl-4391	452	8	115	115	NUM
hassl-4391	452	9	.	.	PUNCT
hassl-4391	453	1	https://doi.org/10.1111/j.14676281.1980.tb00090.x	https://doi.org/10.1111/j.14676281.1980.tb00090.x	PROPN
hassl-4391	453	2	foster	foster	PROPN
hassl-4391	453	3	,	,	PUNCT
hassl-4391	453	4	g.	g.	PROPN
hassl-4391	453	5	(	(	PUNCT
hassl-4391	453	6	1986	1986	NUM
hassl-4391	453	7	)	)	PUNCT
hassl-4391	453	8	.	.	PUNCT
hassl-4391	454	1	financial	financial	ADJ
hassl-4391	454	2	statement	statement	NOUN
hassl-4391	454	3	analysis	analysis	NOUN
hassl-4391	454	4	.	.	PUNCT
hassl-4391	455	1	englewood	englewood	PROPN
hassl-4391	455	2	cliffs	cliffs	PROPN
hassl-4391	455	3	,	,	PUNCT
hassl-4391	455	4	new	new	PROPN
hassl-4391	455	5	jersey	jersey	PROPN
hassl-4391	455	6	:	:	PUNCT
hassl-4391	455	7	prentice	prentice	NOUN
hassl-4391	455	8	-	-	PUNCT
hassl-4391	455	9	hall	hall	NOUN
hassl-4391	455	10	.	.	PUNCT
hassl-4391	455	11	https://doi.org/10.1016/j.cpa.2020.102170	https://doi.org/10.1016/j.cpa.2020.102170	PUNCT
hassl-4391	456	1	https://doi.org/10.1108/jfra-05-2020-0129	https://doi.org/10.1108/jfra-05-2020-0129	NUM
hassl-4391	456	2	https://doi.org/10.1016/j.econmod.2020.05.012	https://doi.org/10.1016/j.econmod.2020.05.012	NUM
hassl-4391	456	3	https://doi.org/10.1016/j.frl.2020.101716	https://doi.org/10.1016/j.frl.2020.101716	PUNCT
hassl-4391	457	1	https://doi.org/10.1177/0149206310388419	https://doi.org/10.1177/0149206310388419	PRON
hassl-4391	457	2	https://doi.org/10.1080/00014788.1989.9728841	https://doi.org/10.1080/00014788.1989.9728841	PROPN
hassl-4391	457	3	https://doi.org/10.1080/00014788.1989.9729394	https://doi.org/10.1080/00014788.1989.9729394	PROPN
hassl-4391	457	4	https://doi.org/10.1016/0165-4101(81)90002-1	https://doi.org/10.1016/0165-4101(81)90002-1	PROPN
hassl-4391	457	5	https://doi.org/10.1371/journal.pone.0283138	https://doi.org/10.1371/journal.pone.0283138	PROPN
hassl-4391	457	6	https://doi.org/10.1108/jfra-09-2023-492	https://doi.org/10.1108/jfra-09-2023-492	PROPN
hassl-4391	457	7	https://doi.org/10.1108/md-03-2017-0287	https://doi.org/10.1108/md-03-2017-0287	PRON
hassl-4391	457	8	https://doi.org/10.1108/ijaim-04-2021-0086	https://doi.org/10.1108/ijaim-04-2021-0086	PROPN
hassl-4391	457	9	https://doi.org/10.1108/ijaim-04-2021-0086	https://doi.org/10.1108/ijaim-04-2021-0086	PROPN
hassl-4391	458	1	https://doi.org/10.1108/cg-09-2020-0399	https://doi.org/10.1108/cg-09-2020-0399	PROPN
hassl-4391	458	2	https://doi.org/10.1111/j.1467-6281.1980.tb00090.x	https://doi.org/10.1111/j.1467-6281.1980.tb00090.x	PROPN
hassl-4391	459	1	https://doi.org/10.1111/j.1467-6281.1980.tb00090.x	https://doi.org/10.1111/j.1467-6281.1980.tb00090.x	PROPN
hassl-4391	459	2	humanities	humanity	NOUN
hassl-4391	459	3	and	and	CCONJ
hassl-4391	459	4	social	social	ADJ
hassl-4391	459	5	sciences	science	NOUN
hassl-4391	459	6	letters	letter	NOUN
hassl-4391	459	7	,	,	PUNCT
hassl-4391	459	8	2025	2025	NUM
hassl-4391	459	9	,	,	PUNCT
hassl-4391	459	10	13(3	13(3	NUM
hassl-4391	459	11	):	):	PUNCT
hassl-4391	459	12	1145	1145	NUM
hassl-4391	459	13	-	-	SYM
hassl-4391	459	14	1159	1159	NUM
hassl-4391	459	15	1158	1158	NUM
hassl-4391	459	16	©	©	PROPN
hassl-4391	459	17	2025	2025	NUM
hassl-4391	459	18	conscientia	conscientia	PROPN
hassl-4391	459	19	beam	beam	PROPN
hassl-4391	459	20	.	.	PUNCT
hassl-4391	460	1	all	all	DET
hassl-4391	460	2	rights	right	NOUN
hassl-4391	460	3	reserved	reserve	VERB
hassl-4391	460	4	.	.	PUNCT
hassl-4391	461	1	gaver	gaver	PROPN
hassl-4391	461	2	,	,	PUNCT
hassl-4391	461	3	j.	j.	PROPN
hassl-4391	461	4	j.	j.	PROPN
hassl-4391	461	5	,	,	PUNCT
hassl-4391	461	6	&	&	CCONJ
hassl-4391	461	7	gaver	gaver	PROPN
hassl-4391	461	8	,	,	PUNCT
hassl-4391	461	9	k.	k.	PROPN
hassl-4391	461	10	m.	m.	PROPN
hassl-4391	461	11	(	(	PUNCT
hassl-4391	461	12	1993	1993	NUM
hassl-4391	461	13	)	)	PUNCT
hassl-4391	461	14	.	.	PUNCT
hassl-4391	462	1	additional	additional	ADJ
hassl-4391	462	2	evidence	evidence	NOUN
hassl-4391	462	3	on	on	ADP
hassl-4391	462	4	the	the	DET
hassl-4391	462	5	association	association	NOUN
hassl-4391	462	6	between	between	ADP
hassl-4391	462	7	the	the	DET
hassl-4391	462	8	investment	investment	NOUN
hassl-4391	462	9	opportunity	opportunity	NOUN
hassl-4391	462	10	set	set	NOUN
hassl-4391	462	11	and	and	CCONJ
hassl-4391	462	12	corporate	corporate	ADJ
hassl-4391	462	13	financing	financing	NOUN
hassl-4391	462	14	,	,	PUNCT
hassl-4391	462	15	dividend	dividend	NOUN
hassl-4391	462	16	,	,	PUNCT
hassl-4391	462	17	and	and	CCONJ
hassl-4391	462	18	compensation	compensation	NOUN
hassl-4391	462	19	policies	policy	NOUN
hassl-4391	462	20	.	.	PUNCT
hassl-4391	463	1	journal	journal	NOUN
hassl-4391	463	2	of	of	ADP
hassl-4391	463	3	accounting	accounting	NOUN
hassl-4391	463	4	and	and	CCONJ
hassl-4391	463	5	economics	economic	NOUN
hassl-4391	463	6	,	,	PUNCT
hassl-4391	463	7	16(1	16(1	PROPN
hassl-4391	463	8	-	-	SYM
hassl-4391	463	9	3	3	NUM
hassl-4391	463	10	)	)	PUNCT
hassl-4391	463	11	,	,	PUNCT
hassl-4391	463	12	125	125	NUM
hassl-4391	463	13	-	-	SYM
hassl-4391	463	14	160	160	NUM
hassl-4391	463	15	.	.	PUNCT
hassl-4391	464	1	https://doi.org/10.1016/0165-4101(93)90007-3	https://doi.org/10.1016/0165-4101(93)90007-3	PROPN
hassl-4391	464	2	glaum	glaum	NOUN
hassl-4391	464	3	,	,	PUNCT
hassl-4391	464	4	m.	m.	NOUN
hassl-4391	464	5	,	,	PUNCT
hassl-4391	464	6	&	&	CCONJ
hassl-4391	464	7	street	street	PROPN
hassl-4391	464	8	,	,	PUNCT
hassl-4391	464	9	d.	d.	PROPN
hassl-4391	464	10	l.	l.	PROPN
hassl-4391	464	11	(	(	PUNCT
hassl-4391	464	12	2003	2003	NUM
hassl-4391	464	13	)	)	PUNCT
hassl-4391	464	14	.	.	PUNCT
hassl-4391	465	1	compliance	compliance	NOUN
hassl-4391	465	2	with	with	ADP
hassl-4391	465	3	the	the	DET
hassl-4391	465	4	disclosure	disclosure	NOUN
hassl-4391	465	5	requirements	requirement	NOUN
hassl-4391	465	6	of	of	ADP
hassl-4391	465	7	germany	germany	PROPN
hassl-4391	465	8	's	's	PART
hassl-4391	465	9	new	new	ADJ
hassl-4391	465	10	market	market	NOUN
hassl-4391	465	11	:	:	PUNCT
hassl-4391	465	12	ias	ia	NOUN
hassl-4391	465	13	versus	versus	ADP
hassl-4391	465	14	us	us	PROPN
hassl-4391	465	15	gaap	gaap	PROPN
hassl-4391	465	16	.	.	PUNCT
hassl-4391	466	1	journal	journal	PROPN
hassl-4391	466	2	of	of	ADP
hassl-4391	466	3	international	international	ADJ
hassl-4391	466	4	financial	financial	ADJ
hassl-4391	466	5	management	management	NOUN
hassl-4391	466	6	&	&	CCONJ
hassl-4391	466	7	accounting	accounting	NOUN
hassl-4391	466	8	,	,	PUNCT
hassl-4391	466	9	14(1	14(1	NUM
hassl-4391	466	10	)	)	PUNCT
hassl-4391	466	11	,	,	PUNCT
hassl-4391	466	12	64	64	NUM
hassl-4391	466	13	-	-	SYM
hassl-4391	466	14	100	100	NUM
hassl-4391	466	15	.	.	PUNCT
hassl-4391	467	1	https://doi.org/10.1111/1467646x.00090	https://doi.org/10.1111/1467646x.00090	PROPN
hassl-4391	467	2	gujarati	gujarati	PROPN
hassl-4391	467	3	,	,	PUNCT
hassl-4391	467	4	d.	d.	PROPN
hassl-4391	467	5	(	(	PUNCT
hassl-4391	467	6	1995	1995	NUM
hassl-4391	467	7	)	)	PUNCT
hassl-4391	467	8	.	.	PUNCT
hassl-4391	468	1	basic	basic	ADJ
hassl-4391	468	2	econometrics	econometric	NOUN
hassl-4391	468	3	.	.	PUNCT
hassl-4391	469	1	new	new	PROPN
hassl-4391	469	2	york	york	PROPN
hassl-4391	469	3	:	:	PUNCT
hassl-4391	469	4	mcgraw	mcgraw	PROPN
hassl-4391	469	5	hill	hill	PROPN
hassl-4391	469	6	.	.	PUNCT
hassl-4391	470	1	haladu	haladu	PROPN
hassl-4391	470	2	,	,	PUNCT
hassl-4391	470	3	a.	a.	PROPN
hassl-4391	470	4	,	,	PUNCT
hassl-4391	470	5	&	&	CCONJ
hassl-4391	470	6	salim	salim	PROPN
hassl-4391	470	7	,	,	PUNCT
hassl-4391	470	8	b.	b.	PROPN
hassl-4391	470	9	b.	b.	PROPN
hassl-4391	470	10	(	(	PUNCT
hassl-4391	470	11	2016	2016	NUM
hassl-4391	470	12	)	)	PUNCT
hassl-4391	470	13	.	.	PUNCT
hassl-4391	471	1	board	board	NOUN
hassl-4391	471	2	characteristics	characteristic	NOUN
hassl-4391	471	3	and	and	CCONJ
hassl-4391	471	4	sustainability	sustainability	NOUN
hassl-4391	471	5	reporting	reporting	NOUN
hassl-4391	471	6	:	:	PUNCT
hassl-4391	471	7	environmental	environmental	ADJ
hassl-4391	471	8	agencies	agency	NOUN
hassl-4391	471	9	’	’	PART
hassl-4391	471	10	moderating	moderate	VERB
hassl-4391	471	11	effects	effect	NOUN
hassl-4391	471	12	.	.	PUNCT
hassl-4391	472	1	international	international	ADJ
hassl-4391	472	2	journal	journal	PROPN
hassl-4391	472	3	of	of	ADP
hassl-4391	472	4	economics	economic	NOUN
hassl-4391	472	5	and	and	CCONJ
hassl-4391	472	6	financial	financial	ADJ
hassl-4391	472	7	issues	issue	NOUN
hassl-4391	472	8	,	,	PUNCT
hassl-4391	472	9	6(4	6(4	NOUN
hassl-4391	472	10	)	)	PUNCT
hassl-4391	472	11	,	,	PUNCT
hassl-4391	472	12	1525	1525	NUM
hassl-4391	472	13	-	-	SYM
hassl-4391	472	14	1533	1533	NUM
hassl-4391	472	15	.	.	PUNCT
hassl-4391	473	1	halteh	halteh	NOUN
hassl-4391	473	2	,	,	PUNCT
hassl-4391	473	3	k.	k.	PROPN
hassl-4391	473	4	,	,	PUNCT
hassl-4391	473	5	alkhoury	alkhoury	PROPN
hassl-4391	473	6	,	,	PUNCT
hassl-4391	473	7	r.	r.	PROPN
hassl-4391	473	8	,	,	PUNCT
hassl-4391	473	9	ziadat	ziadat	NOUN
hassl-4391	473	10	,	,	PUNCT
hassl-4391	473	11	s.	s.	PROPN
hassl-4391	473	12	a.	a.	PROPN
hassl-4391	473	13	,	,	PUNCT
hassl-4391	473	14	gepp	gepp	PROPN
hassl-4391	473	15	,	,	PUNCT
hassl-4391	473	16	a.	a.	PROPN
hassl-4391	473	17	,	,	PUNCT
hassl-4391	473	18	&	&	CCONJ
hassl-4391	473	19	kumar	kumar	PROPN
hassl-4391	473	20	,	,	PUNCT
hassl-4391	473	21	k.	k.	PROPN
hassl-4391	473	22	(	(	PUNCT
hassl-4391	473	23	2024	2024	NUM
hassl-4391	473	24	)	)	PUNCT
hassl-4391	473	25	.	.	PUNCT
hassl-4391	474	1	using	use	VERB
hassl-4391	474	2	machine	machine	NOUN
hassl-4391	474	3	learning	learn	VERB
hassl-4391	474	4	techniques	technique	NOUN
hassl-4391	474	5	to	to	PART
hassl-4391	474	6	assess	assess	VERB
hassl-4391	474	7	the	the	DET
hassl-4391	474	8	financial	financial	ADJ
hassl-4391	474	9	impact	impact	NOUN
hassl-4391	474	10	of	of	ADP
hassl-4391	474	11	the	the	DET
hassl-4391	474	12	covid-19	covid-19	PROPN
hassl-4391	474	13	pandemic	pandemic	NOUN
hassl-4391	474	14	on	on	ADP
hassl-4391	474	15	the	the	DET
hassl-4391	474	16	global	global	ADJ
hassl-4391	474	17	aviation	aviation	NOUN
hassl-4391	474	18	industry	industry	NOUN
hassl-4391	474	19	.	.	PUNCT
hassl-4391	475	1	transportation	transportation	NOUN
hassl-4391	475	2	research	research	NOUN
hassl-4391	475	3	interdisciplinary	interdisciplinary	ADJ
hassl-4391	475	4	perspectives	perspective	NOUN
hassl-4391	475	5	,	,	PUNCT
hassl-4391	475	6	24	24	NUM
hassl-4391	475	7	,	,	PUNCT
hassl-4391	475	8	101043	101043	NUM
hassl-4391	475	9	.	.	PUNCT
hassl-4391	476	1	https://doi.org/10.1016/j.trip.2024.101043	https://doi.org/10.1016/j.trip.2024.101043	ADJ
hassl-4391	476	2	harvey	harvey	NOUN
hassl-4391	476	3	,	,	PUNCT
hassl-4391	476	4	d.	d.	PROPN
hassl-4391	476	5	(	(	PUNCT
hassl-4391	476	6	2020	2020	NUM
hassl-4391	476	7	)	)	PUNCT
hassl-4391	476	8	.	.	PUNCT
hassl-4391	477	1	anti	anti	ADJ
hassl-4391	477	2	-	-	ADJ
hassl-4391	477	3	capitalist	capitalist	ADJ
hassl-4391	477	4	politics	politic	NOUN
hassl-4391	477	5	in	in	ADP
hassl-4391	477	6	the	the	DET
hassl-4391	477	7	time	time	NOUN
hassl-4391	477	8	of	of	ADP
hassl-4391	477	9	covid-19	covid-19	PROPN
hassl-4391	477	10	.	.	PUNCT
hassl-4391	478	1	jacobin	jacobin	PROPN
hassl-4391	478	2	magazine	magazine	PROPN
hassl-4391	478	3	,	,	PUNCT
hassl-4391	478	4	20(1	20(1	NUM
hassl-4391	478	5	)	)	PUNCT
hassl-4391	478	6	,	,	PUNCT
hassl-4391	478	7	179	179	NUM
hassl-4391	478	8	-	-	SYM
hassl-4391	478	9	189	189	NUM
hassl-4391	478	10	.	.	PUNCT
hassl-4391	478	11	https://doi.org/10.2307/j.ctv17ppcd0.24	https://doi.org/10.2307/j.ctv17ppcd0.24	PROPN
hassl-4391	479	1	hossain	hossain	PROPN
hassl-4391	479	2	,	,	PUNCT
hassl-4391	479	3	d.	d.	PROPN
hassl-4391	479	4	m.	m.	PROPN
hassl-4391	479	5	,	,	PUNCT
hassl-4391	479	6	alam	alam	PROPN
hassl-4391	479	7	,	,	PUNCT
hassl-4391	479	8	m.	m.	NOUN
hassl-4391	479	9	s.	s.	PROPN
hassl-4391	479	10	,	,	PUNCT
hassl-4391	479	11	&	&	CCONJ
hassl-4391	479	12	mazumder	mazumder	PROPN
hassl-4391	479	13	,	,	PUNCT
hassl-4391	479	14	m.	m.	NOUN
hassl-4391	479	15	m.	m.	NOUN
hassl-4391	479	16	m.	m.	NOUN
hassl-4391	479	17	(	(	PUNCT
hassl-4391	479	18	2023	2023	NUM
hassl-4391	479	19	)	)	PUNCT
hassl-4391	479	20	.	.	PUNCT
hassl-4391	480	1	impression	impression	NOUN
hassl-4391	480	2	management	management	NOUN
hassl-4391	480	3	tactics	tactic	NOUN
hassl-4391	480	4	in	in	ADP
hassl-4391	480	5	covid-19	covid-19	PROPN
hassl-4391	480	6	related	relate	VERB
hassl-4391	480	7	disclosures	disclosure	NOUN
hassl-4391	480	8	:	:	PUNCT
hassl-4391	480	9	a	a	DET
hassl-4391	480	10	study	study	NOUN
hassl-4391	480	11	on	on	ADP
hassl-4391	480	12	the	the	DET
hassl-4391	480	13	annual	annual	ADJ
hassl-4391	480	14	reports	report	NOUN
hassl-4391	480	15	of	of	ADP
hassl-4391	480	16	bangladeshi	bangladeshi	ADJ
hassl-4391	480	17	listed	list	VERB
hassl-4391	480	18	insurance	insurance	NOUN
hassl-4391	480	19	companies	company	NOUN
hassl-4391	480	20	.	.	PUNCT
hassl-4391	481	1	asian	asian	ADJ
hassl-4391	481	2	journal	journal	PROPN
hassl-4391	481	3	of	of	ADP
hassl-4391	481	4	economics	economic	NOUN
hassl-4391	481	5	and	and	CCONJ
hassl-4391	481	6	banking	banking	NOUN
hassl-4391	481	7	,	,	PUNCT
hassl-4391	481	8	7(2	7(2	NUM
hassl-4391	481	9	)	)	PUNCT
hassl-4391	481	10	,	,	PUNCT
hassl-4391	481	11	234	234	NUM
hassl-4391	481	12	-	-	SYM
hassl-4391	481	13	250	250	NUM
hassl-4391	481	14	.	.	PUNCT
hassl-4391	482	1	https://doi.org/10.1108/ajeb-04-2022-0042	https://doi.org/10.1108/ajeb-04-2022-0042	PROPN
hassl-4391	482	2	jensen	jensen	PROPN
hassl-4391	482	3	,	,	PUNCT
hassl-4391	482	4	m.	m.	PROPN
hassl-4391	482	5	c.	c.	PROPN
hassl-4391	482	6	,	,	PUNCT
hassl-4391	482	7	&	&	CCONJ
hassl-4391	482	8	meckling	meckling	PROPN
hassl-4391	482	9	,	,	PUNCT
hassl-4391	482	10	w.	w.	PROPN
hassl-4391	482	11	h.	h.	PROPN
hassl-4391	482	12	(	(	PUNCT
hassl-4391	482	13	1976	1976	NUM
hassl-4391	482	14	)	)	PUNCT
hassl-4391	482	15	.	.	PUNCT
hassl-4391	483	1	theory	theory	NOUN
hassl-4391	483	2	of	of	ADP
hassl-4391	483	3	the	the	DET
hassl-4391	483	4	firm	firm	NOUN
hassl-4391	483	5	:	:	PUNCT
hassl-4391	483	6	managerial	managerial	ADJ
hassl-4391	483	7	behavior	behavior	NOUN
hassl-4391	483	8	,	,	PUNCT
hassl-4391	483	9	agency	agency	NOUN
hassl-4391	483	10	costs	cost	NOUN
hassl-4391	483	11	and	and	CCONJ
hassl-4391	483	12	ownership	ownership	NOUN
hassl-4391	483	13	structure	structure	NOUN
hassl-4391	483	14	.	.	PUNCT
hassl-4391	484	1	journal	journal	NOUN
hassl-4391	484	2	of	of	ADP
hassl-4391	484	3	financial	financial	ADJ
hassl-4391	484	4	economics	economic	NOUN
hassl-4391	484	5	,	,	PUNCT
hassl-4391	484	6	3(4	3(4	NUM
hassl-4391	484	7	)	)	PUNCT
hassl-4391	484	8	,	,	PUNCT
hassl-4391	484	9	305	305	NUM
hassl-4391	484	10	-	-	SYM
hassl-4391	484	11	360	360	NUM
hassl-4391	484	12	.	.	PUNCT
hassl-4391	485	1	https://doi.org/10.1016/0304-405x(76)90026-x	https://doi.org/10.1016/0304-405x(76)90026-x	PROPN
hassl-4391	485	2	karim	karim	PROPN
hassl-4391	485	3	,	,	PUNCT
hassl-4391	485	4	m.	m.	PROPN
hassl-4391	485	5	r.	r.	PROPN
hassl-4391	485	6	,	,	PUNCT
hassl-4391	485	7	reza	reza	PROPN
hassl-4391	485	8	,	,	PUNCT
hassl-4391	485	9	m.	m.	NOUN
hassl-4391	485	10	m.	m.	PROPN
hassl-4391	485	11	u.	u.	PROPN
hassl-4391	485	12	,	,	PUNCT
hassl-4391	485	13	&	&	CCONJ
hassl-4391	485	14	shetu	shetu	PROPN
hassl-4391	485	15	,	,	PUNCT
hassl-4391	485	16	s.	s.	PROPN
hassl-4391	485	17	a.	a.	PROPN
hassl-4391	485	18	(	(	PUNCT
hassl-4391	485	19	2024	2024	NUM
hassl-4391	485	20	)	)	PUNCT
hassl-4391	485	21	.	.	PUNCT
hassl-4391	486	1	covid-19	covid-19	PROPN
hassl-4391	486	2	-	-	PUNCT
hassl-4391	486	3	related	relate	VERB
hassl-4391	486	4	accounting	accounting	NOUN
hassl-4391	486	5	disclosures	disclosure	NOUN
hassl-4391	486	6	in	in	ADP
hassl-4391	486	7	the	the	DET
hassl-4391	486	8	financial	financial	ADJ
hassl-4391	486	9	statements	statement	NOUN
hassl-4391	486	10	:	:	PUNCT
hassl-4391	486	11	evidence	evidence	NOUN
hassl-4391	486	12	from	from	ADP
hassl-4391	486	13	an	an	DET
hassl-4391	486	14	emerging	emerge	VERB
hassl-4391	486	15	economy	economy	NOUN
hassl-4391	486	16	.	.	PUNCT
hassl-4391	487	1	accounting	accounting	NOUN
hassl-4391	487	2	research	research	PROPN
hassl-4391	487	3	journal	journal	PROPN
hassl-4391	487	4	,	,	PUNCT
hassl-4391	487	5	37(1	37(1	NUM
hassl-4391	487	6	)	)	PUNCT
hassl-4391	487	7	,	,	PUNCT
hassl-4391	487	8	98	98	NUM
hassl-4391	487	9	-	-	SYM
hassl-4391	487	10	114	114	NUM
hassl-4391	487	11	.	.	PUNCT
hassl-4391	488	1	https://doi.org/10.1108/arj-092023-0251	https://doi.org/10.1108/arj-092023-0251	PROPN
hassl-4391	488	2	khaldoon	khaldoon	PROPN
hassl-4391	488	3	,	,	PUNCT
hassl-4391	488	4	a.	a.	NOUN
hassl-4391	488	5	(	(	PUNCT
hassl-4391	488	6	2015	2015	NUM
hassl-4391	488	7	)	)	PUNCT
hassl-4391	488	8	.	.	PUNCT
hassl-4391	489	1	firm	firm	ADJ
hassl-4391	489	2	characteristics	characteristic	NOUN
hassl-4391	489	3	,	,	PUNCT
hassl-4391	489	4	governance	governance	NOUN
hassl-4391	489	5	attributes	attribute	NOUN
hassl-4391	489	6	and	and	CCONJ
hassl-4391	489	7	corporate	corporate	ADJ
hassl-4391	489	8	voluntary	voluntary	ADJ
hassl-4391	489	9	disclosure	disclosure	NOUN
hassl-4391	489	10	:	:	PUNCT
hassl-4391	489	11	a	a	DET
hassl-4391	489	12	study	study	NOUN
hassl-4391	489	13	of	of	ADP
hassl-4391	489	14	jordanian	jordanian	ADJ
hassl-4391	489	15	listed	list	VERB
hassl-4391	489	16	companies	company	NOUN
hassl-4391	489	17	.	.	PUNCT
hassl-4391	490	1	international	international	ADJ
hassl-4391	490	2	business	business	NOUN
hassl-4391	490	3	research	research	NOUN
hassl-4391	490	4	,	,	PUNCT
hassl-4391	490	5	8(3	8(3	NUM
hassl-4391	490	6	)	)	PUNCT
hassl-4391	490	7	,	,	PUNCT
hassl-4391	490	8	1	1	NUM
hassl-4391	490	9	-	-	SYM
hassl-4391	490	10	10	10	NUM
hassl-4391	490	11	.	.	PUNCT
hassl-4391	491	1	https://doi.org/10.5539/ibr.v8n3p1	https://doi.org/10.5539/ibr.v8n3p1	PROPN
hassl-4391	491	2	krishnan	krishnan	PROPN
hassl-4391	491	3	,	,	PUNCT
hassl-4391	491	4	j.	j.	PROPN
hassl-4391	491	5	,	,	PUNCT
hassl-4391	491	6	&	&	CCONJ
hassl-4391	491	7	schauer	schauer	NOUN
hassl-4391	491	8	,	,	PUNCT
hassl-4391	491	9	p.	p.	PROPN
hassl-4391	491	10	c.	c.	PROPN
hassl-4391	491	11	(	(	PUNCT
hassl-4391	491	12	2000	2000	NUM
hassl-4391	491	13	)	)	PUNCT
hassl-4391	491	14	.	.	PUNCT
hassl-4391	492	1	the	the	DET
hassl-4391	492	2	differentiation	differentiation	NOUN
hassl-4391	492	3	of	of	ADP
hassl-4391	492	4	quality	quality	NOUN
hassl-4391	492	5	among	among	ADP
hassl-4391	492	6	auditors	auditor	NOUN
hassl-4391	492	7	:	:	PUNCT
hassl-4391	492	8	evidence	evidence	NOUN
hassl-4391	492	9	from	from	ADP
hassl-4391	492	10	the	the	DET
hassl-4391	492	11	not‐for‐profit	not‐for‐profit	ADJ
hassl-4391	492	12	sector	sector	NOUN
hassl-4391	492	13	.	.	PUNCT
hassl-4391	493	1	auditing	auditing	NOUN
hassl-4391	493	2	:	:	PUNCT
hassl-4391	493	3	a	a	DET
hassl-4391	493	4	journal	journal	NOUN
hassl-4391	493	5	of	of	ADP
hassl-4391	493	6	practice	practice	NOUN
hassl-4391	493	7	&	&	CCONJ
hassl-4391	493	8	theory	theory	NOUN
hassl-4391	493	9	,	,	PUNCT
hassl-4391	493	10	19(2	19(2	NUM
hassl-4391	493	11	)	)	PUNCT
hassl-4391	493	12	,	,	PUNCT
hassl-4391	493	13	9	9	NUM
hassl-4391	493	14	-	-	SYM
hassl-4391	493	15	25	25	NUM
hassl-4391	493	16	.	.	PUNCT
hassl-4391	494	1	https://doi.org/10.2308/aud.2000.19.2.9	https://doi.org/10.2308/aud.2000.19.2.9	PROPN
hassl-4391	494	2	leftwich	leftwich	PROPN
hassl-4391	494	3	,	,	PUNCT
hassl-4391	494	4	r.	r.	PROPN
hassl-4391	494	5	w.	w.	PROPN
hassl-4391	494	6	,	,	PUNCT
hassl-4391	494	7	watts	watts	PROPN
hassl-4391	494	8	,	,	PUNCT
hassl-4391	494	9	r.	r.	PROPN
hassl-4391	494	10	l.	l.	PROPN
hassl-4391	494	11	,	,	PUNCT
hassl-4391	494	12	&	&	CCONJ
hassl-4391	494	13	zimmerman	zimmerman	PROPN
hassl-4391	494	14	,	,	PUNCT
hassl-4391	494	15	j.	j.	PROPN
hassl-4391	494	16	l.	l.	PROPN
hassl-4391	494	17	(	(	PUNCT
hassl-4391	494	18	1981	1981	NUM
hassl-4391	494	19	)	)	PUNCT
hassl-4391	494	20	.	.	PUNCT
hassl-4391	495	1	voluntary	voluntary	ADJ
hassl-4391	495	2	corporate	corporate	ADJ
hassl-4391	495	3	disclosure	disclosure	NOUN
hassl-4391	495	4	:	:	PUNCT
hassl-4391	495	5	the	the	DET
hassl-4391	495	6	case	case	NOUN
hassl-4391	495	7	of	of	ADP
hassl-4391	495	8	interim	interim	ADJ
hassl-4391	495	9	reporting	reporting	NOUN
hassl-4391	495	10	.	.	PUNCT
hassl-4391	496	1	journal	journal	NOUN
hassl-4391	496	2	of	of	ADP
hassl-4391	496	3	accounting	accounting	NOUN
hassl-4391	496	4	research	research	NOUN
hassl-4391	496	5	,	,	PUNCT
hassl-4391	496	6	19	19	NUM
hassl-4391	496	7	,	,	PUNCT
hassl-4391	496	8	50	50	NUM
hassl-4391	496	9	-	-	SYM
hassl-4391	496	10	77	77	NUM
hassl-4391	496	11	.	.	PUNCT
hassl-4391	497	1	https://doi.org/10.2307/2490984	https://doi.org/10.2307/2490984	PRON
hassl-4391	497	2	loughran	loughran	NOUN
hassl-4391	497	3	,	,	PUNCT
hassl-4391	497	4	t.	t.	PROPN
hassl-4391	497	5	,	,	PUNCT
hassl-4391	497	6	&	&	CCONJ
hassl-4391	497	7	mcdonald	mcdonald	PROPN
hassl-4391	497	8	,	,	PUNCT
hassl-4391	497	9	b.	b.	PROPN
hassl-4391	497	10	(	(	PUNCT
hassl-4391	497	11	2023	2023	NUM
hassl-4391	497	12	)	)	PUNCT
hassl-4391	497	13	.	.	PUNCT
hassl-4391	498	1	management	management	NOUN
hassl-4391	498	2	disclosure	disclosure	NOUN
hassl-4391	498	3	of	of	ADP
hassl-4391	498	4	risk	risk	NOUN
hassl-4391	498	5	factors	factor	NOUN
hassl-4391	498	6	and	and	CCONJ
hassl-4391	498	7	covid-19	covid-19	PROPN
hassl-4391	498	8	.	.	PUNCT
hassl-4391	498	9	financial	financial	ADJ
hassl-4391	498	10	innovation	innovation	NOUN
hassl-4391	498	11	,	,	PUNCT
hassl-4391	498	12	9(1	9(1	NUM
hassl-4391	498	13	)	)	PUNCT
hassl-4391	498	14	,	,	PUNCT
hassl-4391	498	15	53	53	NUM
hassl-4391	498	16	.	.	PUNCT
hassl-4391	498	17	https://doi.org/10.1186/s40854-023-00459-5	https://doi.org/10.1186/s40854-023-00459-5	NUM
hassl-4391	498	18	mahammed	mahammed	ADJ
hassl-4391	498	19	,	,	PUNCT
hassl-4391	498	20	a.-a	a.-a	PROPN
hassl-4391	498	21	.	.	PUNCT
hassl-4391	498	22	,	,	PUNCT
hassl-4391	498	23	al	al	PROPN
hassl-4391	498	24	-	-	PUNCT
hassl-4391	498	25	mutairi	mutairi	PROPN
hassl-4391	498	26	,	,	PUNCT
hassl-4391	498	27	a.	a.	PROPN
hassl-4391	498	28	,	,	PUNCT
hassl-4391	498	29	&	&	CCONJ
hassl-4391	498	30	al	al	PROPN
hassl-4391	498	31	-	-	PUNCT
hassl-4391	498	32	duwaila	duwaila	PROPN
hassl-4391	498	33	,	,	PUNCT
hassl-4391	498	34	n.	n.	NOUN
hassl-4391	498	35	(	(	PUNCT
hassl-4391	498	36	2015	2015	NUM
hassl-4391	498	37	)	)	PUNCT
hassl-4391	498	38	.	.	PUNCT
hassl-4391	499	1	corporate	corporate	ADJ
hassl-4391	499	2	social	social	ADJ
hassl-4391	499	3	disclosure	disclosure	NOUN
hassl-4391	499	4	practices	practice	NOUN
hassl-4391	499	5	in	in	ADP
hassl-4391	499	6	kuwait	kuwait	PROPN
hassl-4391	499	7	.	.	PUNCT
hassl-4391	500	1	international	international	ADJ
hassl-4391	500	2	journal	journal	PROPN
hassl-4391	500	3	of	of	ADP
hassl-4391	500	4	economics	economic	NOUN
hassl-4391	500	5	and	and	CCONJ
hassl-4391	500	6	finance	finance	NOUN
hassl-4391	500	7	,	,	PUNCT
hassl-4391	500	8	7(9	7(9	NUM
hassl-4391	500	9	)	)	PUNCT
hassl-4391	500	10	,	,	PUNCT
hassl-4391	500	11	244	244	NUM
hassl-4391	500	12	-	-	SYM
hassl-4391	500	13	254	254	NUM
hassl-4391	500	14	.	.	PUNCT
hassl-4391	501	1	https://doi.org/10.5539/ijef.v7n9p244	https://doi.org/10.5539/ijef.v7n9p244	PROPN
hassl-4391	501	2	marston	marston	PROPN
hassl-4391	501	3	,	,	PUNCT
hassl-4391	501	4	c.	c.	PROPN
hassl-4391	501	5	l.	l.	PROPN
hassl-4391	501	6	,	,	PUNCT
hassl-4391	501	7	&	&	CCONJ
hassl-4391	501	8	shrives	shrive	NOUN
hassl-4391	501	9	,	,	PUNCT
hassl-4391	501	10	p.	p.	NOUN
hassl-4391	501	11	j.	j.	PROPN
hassl-4391	501	12	(	(	PUNCT
hassl-4391	501	13	1991	1991	NUM
hassl-4391	501	14	)	)	PUNCT
hassl-4391	501	15	.	.	PUNCT
hassl-4391	502	1	the	the	DET
hassl-4391	502	2	use	use	NOUN
hassl-4391	502	3	of	of	ADP
hassl-4391	502	4	disclosure	disclosure	NOUN
hassl-4391	502	5	indices	index	NOUN
hassl-4391	502	6	in	in	ADP
hassl-4391	502	7	accounting	accounting	NOUN
hassl-4391	502	8	research	research	NOUN
hassl-4391	502	9	:	:	PUNCT
hassl-4391	502	10	a	a	DET
hassl-4391	502	11	review	review	NOUN
hassl-4391	502	12	article	article	NOUN
hassl-4391	502	13	.	.	PUNCT
hassl-4391	503	1	the	the	DET
hassl-4391	503	2	british	british	PROPN
hassl-4391	503	3	accounting	accounting	PROPN
hassl-4391	503	4	review	review	PROPN
hassl-4391	503	5	,	,	PUNCT
hassl-4391	503	6	23(3	23(3	NUM
hassl-4391	503	7	)	)	PUNCT
hassl-4391	503	8	,	,	PUNCT
hassl-4391	503	9	195	195	NUM
hassl-4391	503	10	-	-	SYM
hassl-4391	503	11	210	210	NUM
hassl-4391	503	12	.	.	PUNCT
hassl-4391	504	1	https://doi.org/10.1016/0890-8389(91)90080-l	https://doi.org/10.1016/0890-8389(91)90080-l	PROPN
hassl-4391	504	2	morris	morris	PROPN
hassl-4391	504	3	,	,	PUNCT
hassl-4391	504	4	p.	p.	PROPN
hassl-4391	504	5	,	,	PUNCT
hassl-4391	504	6	phalippou	phalippou	PROPN
hassl-4391	504	7	,	,	PUNCT
hassl-4391	504	8	l.	l.	PROPN
hassl-4391	504	9	,	,	PUNCT
hassl-4391	504	10	&	&	CCONJ
hassl-4391	504	11	wu	wu	PROPN
hassl-4391	504	12	,	,	PUNCT
hassl-4391	504	13	b.	b.	PROPN
hassl-4391	504	14	h.	h.	PROPN
hassl-4391	504	15	(	(	PUNCT
hassl-4391	504	16	2022	2022	NUM
hassl-4391	504	17	)	)	PUNCT
hassl-4391	504	18	.	.	PUNCT
hassl-4391	505	1	how	how	SCONJ
hassl-4391	505	2	deadly	deadly	ADJ
hassl-4391	505	3	is	be	AUX
hassl-4391	505	4	financial	financial	ADJ
hassl-4391	505	5	leverage	leverage	NOUN
hassl-4391	505	6	?	?	PUNCT
hassl-4391	506	1	evidence	evidence	NOUN
hassl-4391	506	2	from	from	ADP
hassl-4391	506	3	care	care	NOUN
hassl-4391	506	4	homes	home	NOUN
hassl-4391	506	5	during	during	ADP
hassl-4391	506	6	the	the	DET
hassl-4391	506	7	covid19	covid19	NOUN
hassl-4391	506	8	crisis	crisis	NOUN
hassl-4391	506	9	.	.	PUNCT
hassl-4391	507	1	available	available	ADJ
hassl-4391	507	2	at	at	ADP
hassl-4391	507	3	ssrn	ssrn	PROPN
hassl-4391	507	4	4017507	4017507	NUM
hassl-4391	507	5	.	.	PUNCT
hassl-4391	508	1	https://doi.org/10.2139/ssrn.4017507	https://doi.org/10.2139/ssrn.4017507	PROPN
hassl-4391	508	2	myers	myers	PROPN
hassl-4391	508	3	,	,	PUNCT
hassl-4391	508	4	s.	s.	PROPN
hassl-4391	508	5	c.	c.	PROPN
hassl-4391	508	6	(	(	PUNCT
hassl-4391	508	7	1977	1977	NUM
hassl-4391	508	8	)	)	PUNCT
hassl-4391	508	9	.	.	PUNCT
hassl-4391	509	1	determinants	determinant	NOUN
hassl-4391	509	2	of	of	ADP
hassl-4391	509	3	corporate	corporate	ADJ
hassl-4391	509	4	borrowing	borrowing	NOUN
hassl-4391	509	5	.	.	PUNCT
hassl-4391	510	1	journal	journal	NOUN
hassl-4391	510	2	of	of	ADP
hassl-4391	510	3	financial	financial	ADJ
hassl-4391	510	4	economics	economic	NOUN
hassl-4391	510	5	,	,	PUNCT
hassl-4391	510	6	5(2	5(2	NUM
hassl-4391	510	7	)	)	PUNCT
hassl-4391	510	8	,	,	PUNCT
hassl-4391	510	9	147	147	NUM
hassl-4391	510	10	-	-	SYM
hassl-4391	510	11	175	175	NUM
hassl-4391	510	12	.	.	PUNCT
hassl-4391	511	1	https://doi.org/10.1016/0304-405x(77)90015-0	https://doi.org/10.1016/0304-405x(77)90015-0	PROPN
hassl-4391	511	2	nguyen	nguyen	NOUN
hassl-4391	511	3	,	,	PUNCT
hassl-4391	511	4	d.	d.	PROPN
hassl-4391	511	5	,	,	PUNCT
hassl-4391	511	6	nguyen	nguyen	NOUN
hassl-4391	511	7	,	,	PUNCT
hassl-4391	511	8	t.	t.	PROPN
hassl-4391	511	9	,	,	PUNCT
hassl-4391	511	10	nguyen	nguyen	PROPN
hassl-4391	511	11	,	,	PUNCT
hassl-4391	511	12	x.	x.	PROPN
hassl-4391	511	13	,	,	PUNCT
hassl-4391	511	14	do	do	VERB
hassl-4391	511	15	,	,	PUNCT
hassl-4391	511	16	t.	t.	PROPN
hassl-4391	511	17	,	,	PUNCT
hassl-4391	511	18	&	&	CCONJ
hassl-4391	511	19	ngo	ngo	PROPN
hassl-4391	511	20	,	,	PUNCT
hassl-4391	511	21	h.	h.	PROPN
hassl-4391	511	22	(	(	PUNCT
hassl-4391	511	23	2022	2022	NUM
hassl-4391	511	24	)	)	PUNCT
hassl-4391	511	25	.	.	PUNCT
hassl-4391	512	1	the	the	DET
hassl-4391	512	2	effect	effect	NOUN
hassl-4391	512	3	of	of	ADP
hassl-4391	512	4	supply	supply	NOUN
hassl-4391	512	5	chain	chain	NOUN
hassl-4391	512	6	finance	finance	NOUN
hassl-4391	512	7	on	on	ADP
hassl-4391	512	8	supply	supply	NOUN
hassl-4391	512	9	chain	chain	NOUN
hassl-4391	512	10	risk	risk	NOUN
hassl-4391	512	11	,	,	PUNCT
hassl-4391	512	12	supply	supply	NOUN
hassl-4391	512	13	chain	chain	NOUN
hassl-4391	512	14	risk	risk	NOUN
hassl-4391	512	15	resilience	resilience	NOUN
hassl-4391	512	16	,	,	PUNCT
hassl-4391	512	17	and	and	CCONJ
hassl-4391	512	18	performance	performance	NOUN
hassl-4391	512	19	of	of	ADP
hassl-4391	512	20	vietnam	vietnam	PROPN
hassl-4391	512	21	smes	sme	NOUN
hassl-4391	512	22	in	in	ADP
hassl-4391	512	23	global	global	ADJ
hassl-4391	512	24	supply	supply	NOUN
hassl-4391	512	25	chain	chain	NOUN
hassl-4391	512	26	.	.	PUNCT
hassl-4391	513	1	uncertain	uncertain	ADJ
hassl-4391	513	2	supply	supply	NOUN
hassl-4391	513	3	chain	chain	NOUN
hassl-4391	513	4	management	management	NOUN
hassl-4391	513	5	,	,	PUNCT
hassl-4391	513	6	10(1	10(1	NUM
hassl-4391	513	7	)	)	PUNCT
hassl-4391	513	8	,	,	PUNCT
hassl-4391	513	9	225	225	NUM
hassl-4391	513	10	-	-	SYM
hassl-4391	513	11	238	238	NUM
hassl-4391	513	12	.	.	PUNCT
hassl-4391	514	1	https://doi.org/10.5267/j.uscm.2021.9.005	https://doi.org/10.5267/j.uscm.2021.9.005	PROPN
hassl-4391	514	2	o’sullivan	o’sullivan	PROPN
hassl-4391	514	3	,	,	PUNCT
hassl-4391	514	4	m.	m.	NOUN
hassl-4391	514	5	,	,	PUNCT
hassl-4391	514	6	percy	percy	PROPN
hassl-4391	514	7	,	,	PUNCT
hassl-4391	514	8	m.	m.	NOUN
hassl-4391	514	9	,	,	PUNCT
hassl-4391	514	10	&	&	CCONJ
hassl-4391	514	11	stewart	stewart	PROPN
hassl-4391	514	12	,	,	PUNCT
hassl-4391	514	13	j.	j.	PROPN
hassl-4391	514	14	(	(	PUNCT
hassl-4391	514	15	2008	2008	NUM
hassl-4391	514	16	)	)	PUNCT
hassl-4391	514	17	.	.	PUNCT
hassl-4391	515	1	australian	australian	ADJ
hassl-4391	515	2	evidence	evidence	NOUN
hassl-4391	515	3	on	on	ADP
hassl-4391	515	4	corporate	corporate	ADJ
hassl-4391	515	5	governance	governance	NOUN
hassl-4391	515	6	attributes	attribute	NOUN
hassl-4391	515	7	and	and	CCONJ
hassl-4391	515	8	their	their	PRON
hassl-4391	515	9	association	association	NOUN
hassl-4391	515	10	with	with	ADP
hassl-4391	515	11	forward	forward	ADV
hassl-4391	515	12	-	-	PUNCT
hassl-4391	515	13	looking	look	VERB
hassl-4391	515	14	information	information	NOUN
hassl-4391	515	15	in	in	ADP
hassl-4391	515	16	the	the	DET
hassl-4391	515	17	annual	annual	ADJ
hassl-4391	515	18	report	report	NOUN
hassl-4391	515	19	.	.	PUNCT
hassl-4391	516	1	journal	journal	PROPN
hassl-4391	516	2	of	of	ADP
hassl-4391	516	3	management	management	NOUN
hassl-4391	516	4	&	&	CCONJ
hassl-4391	516	5	governance	governance	NOUN
hassl-4391	516	6	,	,	PUNCT
hassl-4391	516	7	12	12	NUM
hassl-4391	516	8	,	,	PUNCT
hassl-4391	516	9	5	5	NUM
hassl-4391	516	10	-	-	SYM
hassl-4391	516	11	35	35	NUM
hassl-4391	516	12	.	.	PUNCT
hassl-4391	517	1	https://doi.org/10.1007/s10997-007-9039-0	https://doi.org/10.1007/s10997-007-9039-0	NUM
hassl-4391	518	1	https://doi.org/10.1016/0165-4101(93)90007-3	https://doi.org/10.1016/0165-4101(93)90007-3	PROPN
hassl-4391	518	2	https://doi.org/10.1111/1467-646x.00090	https://doi.org/10.1111/1467-646x.00090	PROPN
hassl-4391	518	3	https://doi.org/10.1111/1467-646x.00090	https://doi.org/10.1111/1467-646x.00090	PROPN
hassl-4391	518	4	https://doi.org/10.1016/j.trip.2024.101043	https://doi.org/10.1016/j.trip.2024.101043	PROPN
hassl-4391	518	5	https://doi.org/10.2307/j.ctv17ppcd0.24	https://doi.org/10.2307/j.ctv17ppcd0.24	VERB
hassl-4391	519	1	https://doi.org/10.1108/ajeb-04-2022-0042	https://doi.org/10.1108/ajeb-04-2022-0042	NOUN
hassl-4391	519	2	https://doi.org/10.1016/0304-405x(76)90026-x	https://doi.org/10.1016/0304-405x(76)90026-x	PROPN
hassl-4391	519	3	https://doi.org/10.1108/arj-09-2023-0251	https://doi.org/10.1108/arj-09-2023-0251	NOUN
hassl-4391	519	4	https://doi.org/10.1108/arj-09-2023-0251	https://doi.org/10.1108/arj-09-2023-0251	NOUN
hassl-4391	519	5	https://doi.org/10.5539/ibr.v8n3p1	https://doi.org/10.5539/ibr.v8n3p1	NOUN
hassl-4391	520	1	https://doi.org/10.2308/aud.2000.19.2.9	https://doi.org/10.2308/aud.2000.19.2.9	ADP
hassl-4391	520	2	https://doi.org/10.2307/2490984	https://doi.org/10.2307/2490984	PRON
hassl-4391	520	3	https://doi.org/10.1186/s40854-023-00459-5	https://doi.org/10.1186/s40854-023-00459-5	NUM
hassl-4391	520	4	https://doi.org/10.5539/ijef.v7n9p244	https://doi.org/10.5539/ijef.v7n9p244	PROPN
hassl-4391	520	5	https://doi.org/10.1016/0890-8389(91)90080-l	https://doi.org/10.1016/0890-8389(91)90080-l	PROPN
hassl-4391	520	6	https://doi.org/10.2139/ssrn.4017507	https://doi.org/10.2139/ssrn.4017507	NOUN
hassl-4391	521	1	https://doi.org/10.1016/0304-405x(77)90015-0	https://doi.org/10.1016/0304-405x(77)90015-0	PROPN
hassl-4391	521	2	https://doi.org/10.5267/j.uscm.2021.9.005	https://doi.org/10.5267/j.uscm.2021.9.005	PROPN
hassl-4391	521	3	https://doi.org/10.1007/s10997-007-9039-0	https://doi.org/10.1007/s10997-007-9039-0	NUM
hassl-4391	521	4	humanities	humanity	NOUN
hassl-4391	521	5	and	and	CCONJ
hassl-4391	521	6	social	social	ADJ
hassl-4391	521	7	sciences	science	NOUN
hassl-4391	521	8	letters	letter	NOUN
hassl-4391	521	9	,	,	PUNCT
hassl-4391	521	10	2025	2025	NUM
hassl-4391	521	11	,	,	PUNCT
hassl-4391	521	12	13(3	13(3	NUM
hassl-4391	521	13	):	):	PUNCT
hassl-4391	521	14	1145	1145	NUM
hassl-4391	521	15	-	-	SYM
hassl-4391	521	16	1159	1159	NUM
hassl-4391	521	17	1159	1159	NUM
hassl-4391	521	18	©	©	PROPN
hassl-4391	521	19	2025	2025	NUM
hassl-4391	521	20	conscientia	conscientia	PROPN
hassl-4391	521	21	beam	beam	PROPN
hassl-4391	521	22	.	.	PUNCT
hassl-4391	522	1	all	all	DET
hassl-4391	522	2	rights	right	NOUN
hassl-4391	522	3	reserved	reserve	VERB
hassl-4391	522	4	.	.	PUNCT
hassl-4391	523	1	palmrose	palmrose	ADJ
hassl-4391	523	2	,	,	PUNCT
hassl-4391	523	3	z.-v	z.-v	PROPN
hassl-4391	523	4	.	.	PUNCT
hassl-4391	524	1	(	(	PUNCT
hassl-4391	524	2	1988	1988	NUM
hassl-4391	524	3	)	)	PUNCT
hassl-4391	524	4	.	.	PUNCT
hassl-4391	525	1	public	public	ADJ
hassl-4391	525	2	accounting	accounting	NOUN
hassl-4391	525	3	firms	firm	NOUN
hassl-4391	525	4	and	and	CCONJ
hassl-4391	525	5	the	the	DET
hassl-4391	525	6	acquisition	acquisition	NOUN
hassl-4391	525	7	of	of	ADP
hassl-4391	525	8	nonaudit	nonaudit	PROPN
hassl-4391	525	9	services	service	NOUN
hassl-4391	525	10	by	by	ADP
hassl-4391	525	11	public	public	ADJ
hassl-4391	525	12	and	and	CCONJ
hassl-4391	525	13	closely	closely	ADV
hassl-4391	525	14	-	-	PUNCT
hassl-4391	525	15	held	hold	VERB
hassl-4391	525	16	companies	company	NOUN
hassl-4391	525	17	.	.	PUNCT
hassl-4391	526	1	auditing	audit	VERB
hassl-4391	526	2	:	:	PUNCT
hassl-4391	526	3	a	a	DET
hassl-4391	526	4	journal	journal	NOUN
hassl-4391	526	5	of	of	ADP
hassl-4391	526	6	practice	practice	NOUN
hassl-4391	526	7	&	&	CCONJ
hassl-4391	526	8	theory	theory	NOUN
hassl-4391	526	9	,	,	PUNCT
hassl-4391	526	10	8(1	8(1	NOUN
hassl-4391	526	11	)	)	PUNCT
hassl-4391	526	12	,	,	PUNCT
hassl-4391	526	13	63–71	63–71	NOUN
hassl-4391	526	14	.	.	PUNCT
hassl-4391	527	1	rababah	rababah	PROPN
hassl-4391	527	2	,	,	PUNCT
hassl-4391	527	3	a.	a.	NOUN
hassl-4391	527	4	,	,	PUNCT
hassl-4391	527	5	al‐haddad	al‐haddad	PROPN
hassl-4391	527	6	,	,	PUNCT
hassl-4391	527	7	l.	l.	PROPN
hassl-4391	527	8	,	,	PUNCT
hassl-4391	527	9	sial	sial	PROPN
hassl-4391	527	10	,	,	PUNCT
hassl-4391	527	11	m.	m.	NOUN
hassl-4391	527	12	s.	s.	PROPN
hassl-4391	527	13	,	,	PUNCT
hassl-4391	527	14	chunmei	chunmei	PROPN
hassl-4391	527	15	,	,	PUNCT
hassl-4391	527	16	z.	z.	PROPN
hassl-4391	527	17	,	,	PUNCT
hassl-4391	527	18	&	&	CCONJ
hassl-4391	527	19	cherian	cherian	PROPN
hassl-4391	527	20	,	,	PUNCT
hassl-4391	527	21	j.	j.	PROPN
hassl-4391	527	22	(	(	PUNCT
hassl-4391	527	23	2020	2020	NUM
hassl-4391	527	24	)	)	PUNCT
hassl-4391	527	25	.	.	PUNCT
hassl-4391	528	1	analyzing	analyze	VERB
hassl-4391	528	2	the	the	DET
hassl-4391	528	3	effects	effect	NOUN
hassl-4391	528	4	of	of	ADP
hassl-4391	528	5	covid‐19	covid‐19	PROPN
hassl-4391	528	6	pandemic	pandemic	ADJ
hassl-4391	528	7	on	on	ADP
hassl-4391	528	8	the	the	DET
hassl-4391	528	9	financial	financial	ADJ
hassl-4391	528	10	performance	performance	NOUN
hassl-4391	528	11	of	of	ADP
hassl-4391	528	12	chinese	chinese	ADJ
hassl-4391	528	13	listed	list	VERB
hassl-4391	528	14	companies	company	NOUN
hassl-4391	528	15	.	.	PUNCT
hassl-4391	529	1	journal	journal	NOUN
hassl-4391	529	2	of	of	ADP
hassl-4391	529	3	public	public	ADJ
hassl-4391	529	4	affairs	affair	NOUN
hassl-4391	529	5	,	,	PUNCT
hassl-4391	529	6	20(4	20(4	NOUN
hassl-4391	529	7	)	)	PUNCT
hassl-4391	529	8	,	,	PUNCT
hassl-4391	529	9	e2440	e2440	PROPN
hassl-4391	529	10	.	.	PUNCT
hassl-4391	530	1	https://doi.org/10.1002/pa.2440	https://doi.org/10.1002/pa.2440	PROPN
hassl-4391	530	2	rahman	rahman	PROPN
hassl-4391	530	3	,	,	PUNCT
hassl-4391	530	4	a.	a.	PROPN
hassl-4391	530	5	a.	a.	NOUN
hassl-4391	530	6	a.	a.	PROPN
hassl-4391	530	7	,	,	PUNCT
hassl-4391	530	8	meero	meero	NOUN
hassl-4391	530	9	,	,	PUNCT
hassl-4391	530	10	a.	a.	NOUN
hassl-4391	530	11	,	,	PUNCT
hassl-4391	530	12	darwish	darwish	PROPN
hassl-4391	530	13	,	,	PUNCT
hassl-4391	530	14	s.	s.	PROPN
hassl-4391	530	15	,	,	PUNCT
hassl-4391	530	16	&	&	CCONJ
hassl-4391	530	17	hamdan	hamdan	PROPN
hassl-4391	530	18	,	,	PUNCT
hassl-4391	530	19	h.	h.	PROPN
hassl-4391	530	20	(	(	PUNCT
hassl-4391	530	21	2024	2024	NUM
hassl-4391	530	22	)	)	PUNCT
hassl-4391	530	23	.	.	PUNCT
hassl-4391	531	1	the	the	DET
hassl-4391	531	2	impact	impact	NOUN
hassl-4391	531	3	of	of	ADP
hassl-4391	531	4	covid-19	covid-19	PROPN
hassl-4391	531	5	on	on	ADP
hassl-4391	531	6	the	the	DET
hassl-4391	531	7	accounting	accounting	NOUN
hassl-4391	531	8	industry	industry	NOUN
hassl-4391	531	9	.	.	PUNCT
hassl-4391	532	1	in	in	ADP
hassl-4391	532	2	artificial	artificial	ADJ
hassl-4391	532	3	intelligence	intelligence	NOUN
hassl-4391	532	4	and	and	CCONJ
hassl-4391	532	5	economic	economic	ADJ
hassl-4391	532	6	sustainability	sustainability	NOUN
hassl-4391	532	7	in	in	ADP
hassl-4391	532	8	the	the	DET
hassl-4391	532	9	era	era	NOUN
hassl-4391	532	10	of	of	ADP
hassl-4391	532	11	industrial	industrial	ADJ
hassl-4391	532	12	revolution	revolution	NOUN
hassl-4391	532	13	5.0	5.0	NUM
hassl-4391	532	14	(	(	PUNCT
hassl-4391	532	15	pp	pp	ADJ
hassl-4391	532	16	.	.	PUNCT
hassl-4391	533	1	945	945	NUM
hassl-4391	533	2	-	-	SYM
hassl-4391	533	3	958	958	NUM
hassl-4391	533	4	)	)	PUNCT
hassl-4391	533	5	.	.	PUNCT
hassl-4391	534	1	cham	cham	PROPN
hassl-4391	534	2	:	:	PUNCT
hassl-4391	534	3	springer	springer	NOUN
hassl-4391	534	4	.	.	PUNCT
hassl-4391	535	1	smith	smith	PROPN
hassl-4391	535	2	jr	jr	PROPN
hassl-4391	535	3	,	,	PUNCT
hassl-4391	535	4	c.	c.	PROPN
hassl-4391	535	5	w.	w.	PROPN
hassl-4391	535	6	,	,	PUNCT
hassl-4391	535	7	&	&	CCONJ
hassl-4391	535	8	watts	watts	PROPN
hassl-4391	535	9	,	,	PUNCT
hassl-4391	535	10	r.	r.	PROPN
hassl-4391	535	11	l.	l.	PROPN
hassl-4391	535	12	(	(	PUNCT
hassl-4391	535	13	1992	1992	NUM
hassl-4391	535	14	)	)	PUNCT
hassl-4391	535	15	.	.	PUNCT
hassl-4391	536	1	the	the	DET
hassl-4391	536	2	investment	investment	NOUN
hassl-4391	536	3	opportunity	opportunity	NOUN
hassl-4391	536	4	set	set	NOUN
hassl-4391	536	5	and	and	CCONJ
hassl-4391	536	6	corporate	corporate	ADJ
hassl-4391	536	7	financing	financing	NOUN
hassl-4391	536	8	,	,	PUNCT
hassl-4391	536	9	dividend	dividend	NOUN
hassl-4391	536	10	,	,	PUNCT
hassl-4391	536	11	and	and	CCONJ
hassl-4391	536	12	compensation	compensation	NOUN
hassl-4391	536	13	policies	policy	NOUN
hassl-4391	536	14	.	.	PUNCT
hassl-4391	537	1	journal	journal	NOUN
hassl-4391	537	2	of	of	ADP
hassl-4391	537	3	financial	financial	ADJ
hassl-4391	537	4	economics	economic	NOUN
hassl-4391	537	5	,	,	PUNCT
hassl-4391	537	6	32(3	32(3	NUM
hassl-4391	537	7	)	)	PUNCT
hassl-4391	537	8	,	,	PUNCT
hassl-4391	537	9	263	263	NUM
hassl-4391	537	10	-	-	SYM
hassl-4391	537	11	292	292	NUM
hassl-4391	537	12	.	.	PUNCT
hassl-4391	538	1	https://doi.org/10.1016/0304-405x(92)90029-w	https://doi.org/10.1016/0304-405x(92)90029-w	NOUN
hassl-4391	538	2	spence	spence	NOUN
hassl-4391	538	3	,	,	PUNCT
hassl-4391	538	4	m.	m.	NOUN
hassl-4391	538	5	(	(	PUNCT
hassl-4391	538	6	1973	1973	NUM
hassl-4391	538	7	)	)	PUNCT
hassl-4391	538	8	.	.	PUNCT
hassl-4391	539	1	job	job	NOUN
hassl-4391	539	2	market	market	NOUN
hassl-4391	539	3	signaling	signal	VERB
hassl-4391	539	4	.	.	PUNCT
hassl-4391	540	1	the	the	DET
hassl-4391	540	2	quarterly	quarterly	ADJ
hassl-4391	540	3	journal	journal	NOUN
hassl-4391	540	4	of	of	ADP
hassl-4391	540	5	economics	economic	NOUN
hassl-4391	540	6	,	,	PUNCT
hassl-4391	540	7	87(3	87(3	NOUN
hassl-4391	540	8	)	)	PUNCT
hassl-4391	540	9	,	,	PUNCT
hassl-4391	540	10	355–374	355–374	NUM
hassl-4391	540	11	.	.	PUNCT
hassl-4391	541	1	thi	thi	PROPN
hassl-4391	541	2	hoang	hoang	PROPN
hassl-4391	541	3	,	,	PUNCT
hassl-4391	541	4	t.	t.	PROPN
hassl-4391	541	5	t.	t.	PROPN
hassl-4391	541	6	,	,	PUNCT
hassl-4391	541	7	&	&	CCONJ
hassl-4391	541	8	nguyen	nguyen	PROPN
hassl-4391	541	9	,	,	PUNCT
hassl-4391	541	10	h.	h.	PROPN
hassl-4391	541	11	c.	c.	PROPN
hassl-4391	541	12	(	(	PUNCT
hassl-4391	541	13	2023	2023	NUM
hassl-4391	541	14	)	)	PUNCT
hassl-4391	541	15	.	.	PUNCT
hassl-4391	542	1	covid-19	covid-19	PROPN
hassl-4391	542	2	-	-	PUNCT
hassl-4391	542	3	related	relate	VERB
hassl-4391	542	4	disclosures	disclosure	NOUN
hassl-4391	542	5	by	by	ADP
hassl-4391	542	6	listed	list	VERB
hassl-4391	542	7	firms	firm	NOUN
hassl-4391	542	8	in	in	ADP
hassl-4391	542	9	vietnam	vietnam	PROPN
hassl-4391	542	10	.	.	PUNCT
hassl-4391	543	1	journal	journal	PROPN
hassl-4391	543	2	of	of	ADP
hassl-4391	543	3	financial	financial	ADJ
hassl-4391	543	4	reporting	reporting	NOUN
hassl-4391	543	5	and	and	CCONJ
hassl-4391	543	6	accounting	accounting	NOUN
hassl-4391	543	7	,	,	PUNCT
hassl-4391	543	8	21(4	21(4	NUM
hassl-4391	543	9	)	)	PUNCT
hassl-4391	543	10	,	,	PUNCT
hassl-4391	543	11	916	916	NUM
hassl-4391	543	12	-	-	SYM
hassl-4391	543	13	935	935	NUM
hassl-4391	543	14	.	.	PUNCT
hassl-4391	544	1	https://doi.org/10.1108/jfra-04-2023-0204	https://doi.org/10.1108/jfra-04-2023-0204	PROPN
hassl-4391	544	2	tibiletti	tibiletti	PROPN
hassl-4391	544	3	,	,	PUNCT
hassl-4391	544	4	v.	v.	ADV
hassl-4391	544	5	,	,	PUNCT
hassl-4391	544	6	marchini	marchini	PROPN
hassl-4391	544	7	,	,	PUNCT
hassl-4391	544	8	p.	p.	PROPN
hassl-4391	544	9	l.	l.	PROPN
hassl-4391	544	10	,	,	PUNCT
hassl-4391	544	11	gamba	gamba	PROPN
hassl-4391	544	12	,	,	PUNCT
hassl-4391	544	13	v.	v.	PROPN
hassl-4391	544	14	,	,	PUNCT
hassl-4391	544	15	&	&	CCONJ
hassl-4391	544	16	todaro	todaro	PROPN
hassl-4391	544	17	,	,	PUNCT
hassl-4391	544	18	d.	d.	PROPN
hassl-4391	544	19	l.	l.	PROPN
hassl-4391	544	20	(	(	PUNCT
hassl-4391	544	21	2021	2021	NUM
hassl-4391	544	22	)	)	PUNCT
hassl-4391	544	23	.	.	PUNCT
hassl-4391	545	1	the	the	DET
hassl-4391	545	2	impact	impact	NOUN
hassl-4391	545	3	of	of	ADP
hassl-4391	545	4	covid-19	covid-19	PROPN
hassl-4391	545	5	on	on	ADP
hassl-4391	545	6	financial	financial	ADJ
hassl-4391	545	7	statements	statement	NOUN
hassl-4391	545	8	results	result	NOUN
hassl-4391	545	9	and	and	CCONJ
hassl-4391	545	10	disclosure	disclosure	NOUN
hassl-4391	545	11	:	:	PUNCT
hassl-4391	545	12	first	first	ADJ
hassl-4391	545	13	insights	insight	NOUN
hassl-4391	545	14	from	from	ADP
hassl-4391	545	15	italian	italian	ADJ
hassl-4391	545	16	listed	list	VERB
hassl-4391	545	17	companies	company	NOUN
hassl-4391	545	18	.	.	PUNCT
hassl-4391	546	1	universal	universal	ADJ
hassl-4391	546	2	journal	journal	PROPN
hassl-4391	546	3	of	of	ADP
hassl-4391	546	4	accounting	accounting	NOUN
hassl-4391	546	5	and	and	CCONJ
hassl-4391	546	6	finance	finance	NOUN
hassl-4391	546	7	,	,	PUNCT
hassl-4391	546	8	9(1	9(1	NUM
hassl-4391	546	9	)	)	PUNCT
hassl-4391	546	10	,	,	PUNCT
hassl-4391	546	11	54	54	NUM
hassl-4391	546	12	-	-	SYM
hassl-4391	546	13	64	64	NUM
hassl-4391	546	14	.	.	PUNCT
hassl-4391	547	1	https://doi.org/10.13189/ujaf.2021.090106	https://doi.org/10.13189/ujaf.2021.090106	PROPN
hassl-4391	547	2	trueman	trueman	PROPN
hassl-4391	547	3	,	,	PUNCT
hassl-4391	547	4	b.	b.	PROPN
hassl-4391	547	5	(	(	PUNCT
hassl-4391	547	6	1986	1986	NUM
hassl-4391	547	7	)	)	PUNCT
hassl-4391	547	8	.	.	PUNCT
hassl-4391	548	1	why	why	SCONJ
hassl-4391	548	2	do	do	AUX
hassl-4391	548	3	managers	manager	NOUN
hassl-4391	548	4	voluntarily	voluntarily	ADV
hassl-4391	548	5	release	release	VERB
hassl-4391	548	6	earnings	earning	NOUN
hassl-4391	548	7	forecasts	forecast	NOUN
hassl-4391	548	8	?	?	PUNCT
hassl-4391	549	1	journal	journal	NOUN
hassl-4391	549	2	of	of	ADP
hassl-4391	549	3	accounting	accounting	NOUN
hassl-4391	549	4	and	and	CCONJ
hassl-4391	549	5	economics	economic	NOUN
hassl-4391	549	6	,	,	PUNCT
hassl-4391	549	7	8(1	8(1	NOUN
hassl-4391	549	8	)	)	PUNCT
hassl-4391	549	9	,	,	PUNCT
hassl-4391	549	10	53	53	NUM
hassl-4391	549	11	-	-	SYM
hassl-4391	549	12	71	71	NUM
hassl-4391	549	13	.	.	PUNCT
hassl-4391	550	1	https://doi.org/10.1016/0165-4101(86)90010-8	https://doi.org/10.1016/0165-4101(86)90010-8	NOUN
hassl-4391	550	2	wallace	wallace	NOUN
hassl-4391	550	3	,	,	PUNCT
hassl-4391	550	4	r.	r.	PROPN
hassl-4391	550	5	s.	s.	PROPN
hassl-4391	550	6	o.	o.	PROPN
hassl-4391	550	7	(	(	PUNCT
hassl-4391	550	8	1988	1988	NUM
hassl-4391	550	9	)	)	PUNCT
hassl-4391	550	10	.	.	PUNCT
hassl-4391	551	1	corporate	corporate	ADJ
hassl-4391	551	2	financial	financial	ADJ
hassl-4391	551	3	reporting	reporting	NOUN
hassl-4391	551	4	in	in	ADP
hassl-4391	551	5	nigeria	nigeria	PROPN
hassl-4391	551	6	.	.	PUNCT
hassl-4391	552	1	accounting	accounting	NOUN
hassl-4391	552	2	and	and	CCONJ
hassl-4391	552	3	business	business	NOUN
hassl-4391	552	4	research	research	NOUN
hassl-4391	552	5	,	,	PUNCT
hassl-4391	552	6	18(72	18(72	NUM
hassl-4391	552	7	)	)	PUNCT
hassl-4391	552	8	,	,	PUNCT
hassl-4391	552	9	352	352	NUM
hassl-4391	552	10	-	-	SYM
hassl-4391	552	11	362	362	NUM
hassl-4391	552	12	.	.	PUNCT
hassl-4391	553	1	https://doi.org/10.1080/00014788.1988.9729382	https://doi.org/10.1080/00014788.1988.9729382	PROPN
hassl-4391	553	2	wang	wang	PROPN
hassl-4391	553	3	,	,	PUNCT
hassl-4391	553	4	v.	v.	PROPN
hassl-4391	553	5	x.	x.	PROPN
hassl-4391	553	6	,	,	PUNCT
hassl-4391	553	7	&	&	CCONJ
hassl-4391	553	8	xing	xing	PROPN
hassl-4391	553	9	,	,	PUNCT
hassl-4391	553	10	b.	b.	PROPN
hassl-4391	553	11	b.	b.	PROPN
hassl-4391	553	12	(	(	PUNCT
hassl-4391	553	13	2020	2020	NUM
hassl-4391	553	14	)	)	PUNCT
hassl-4391	553	15	.	.	PUNCT
hassl-4391	554	1	battling	battle	VERB
hassl-4391	554	2	uncertainty	uncertainty	NOUN
hassl-4391	554	3	:	:	PUNCT
hassl-4391	554	4	corporate	corporate	ADJ
hassl-4391	554	5	disclosures	disclosure	NOUN
hassl-4391	554	6	of	of	ADP
hassl-4391	554	7	covid-19	covid-19	PROPN
hassl-4391	554	8	in	in	ADP
hassl-4391	554	9	earnings	earning	NOUN
hassl-4391	554	10	conference	conference	NOUN
hassl-4391	554	11	calls	call	NOUN
hassl-4391	554	12	and	and	CCONJ
hassl-4391	554	13	annual	annual	ADJ
hassl-4391	554	14	reports	report	NOUN
hassl-4391	554	15	.	.	PUNCT
hassl-4391	555	1	available	available	ADJ
hassl-4391	555	2	at	at	ADP
hassl-4391	555	3	ssrn	ssrn	PROPN
hassl-4391	555	4	3586085	3586085	NUM
hassl-4391	555	5	.	.	PUNCT
hassl-4391	556	1	https://doi.org/10.2139/ssrn.3586085	https://doi.org/10.2139/ssrn.3586085	PROPN
hassl-4391	556	2	watts	watts	PROPN
hassl-4391	556	3	,	,	PUNCT
hassl-4391	556	4	r.	r.	PROPN
hassl-4391	556	5	l.	l.	PROPN
hassl-4391	556	6	,	,	PUNCT
hassl-4391	556	7	&	&	CCONJ
hassl-4391	556	8	zimmerman	zimmerman	PROPN
hassl-4391	556	9	,	,	PUNCT
hassl-4391	556	10	j.	j.	PROPN
hassl-4391	556	11	l.	l.	PROPN
hassl-4391	556	12	(	(	PUNCT
hassl-4391	556	13	1986	1986	NUM
hassl-4391	556	14	)	)	PUNCT
hassl-4391	556	15	.	.	PUNCT
hassl-4391	557	1	positive	positive	ADJ
hassl-4391	557	2	accounting	accounting	NOUN
hassl-4391	557	3	theory	theory	NOUN
hassl-4391	557	4	.	.	PUNCT
hassl-4391	558	1	englewood	englewood	PROPN
hassl-4391	558	2	cliffs	cliffs	PROPN
hassl-4391	558	3	,	,	PUNCT
hassl-4391	558	4	new	new	PROPN
hassl-4391	558	5	jersey	jersey	PROPN
hassl-4391	558	6	:	:	PUNCT
hassl-4391	558	7	prentice	prentice	NOUN
hassl-4391	558	8	-	-	PUNCT
hassl-4391	558	9	hall	hall	NOUN
hassl-4391	558	10	.	.	PUNCT
hassl-4391	559	1	xu	xu	PROPN
hassl-4391	559	2	,	,	PUNCT
hassl-4391	559	3	l.	l.	PROPN
hassl-4391	559	4	,	,	PUNCT
hassl-4391	559	5	chen	chen	PROPN
hassl-4391	559	6	,	,	PUNCT
hassl-4391	559	7	j.	j.	PROPN
hassl-4391	559	8	,	,	PUNCT
hassl-4391	559	9	zhang	zhang	PROPN
hassl-4391	559	10	,	,	PUNCT
hassl-4391	559	11	x.	x.	PROPN
hassl-4391	559	12	,	,	PUNCT
hassl-4391	559	13	&	&	CCONJ
hassl-4391	559	14	zhao	zhao	PROPN
hassl-4391	559	15	,	,	PUNCT
hassl-4391	559	16	j.	j.	PROPN
hassl-4391	559	17	(	(	PUNCT
hassl-4391	559	18	2021	2021	NUM
hassl-4391	559	19	)	)	PUNCT
hassl-4391	559	20	.	.	PUNCT
hassl-4391	560	1	covid‐19	covid‐19	PROPN
hassl-4391	560	2	,	,	PUNCT
hassl-4391	560	3	public	public	ADJ
hassl-4391	560	4	attention	attention	NOUN
hassl-4391	560	5	and	and	CCONJ
hassl-4391	560	6	the	the	DET
hassl-4391	560	7	stock	stock	NOUN
hassl-4391	560	8	market	market	NOUN
hassl-4391	560	9	.	.	PUNCT
hassl-4391	561	1	accounting	accounting	NOUN
hassl-4391	561	2	&	&	CCONJ
hassl-4391	561	3	finance	finance	PROPN
hassl-4391	561	4	,	,	PUNCT
hassl-4391	561	5	61(3	61(3	NUM
hassl-4391	561	6	)	)	PUNCT
hassl-4391	561	7	,	,	PUNCT
hassl-4391	561	8	4741	4741	NUM
hassl-4391	561	9	-	-	SYM
hassl-4391	561	10	4756	4756	NUM
hassl-4391	561	11	.	.	PUNCT
hassl-4391	562	1	https://doi.org/10.1111/acfi.12734	https://doi.org/10.1111/acfi.12734	PROPN
hassl-4391	562	2	yaseen	yaseen	PROPN
hassl-4391	562	3	,	,	PUNCT
hassl-4391	562	4	h.	h.	PROPN
hassl-4391	562	5	,	,	PUNCT
hassl-4391	562	6	ayoub	ayoub	PROPN
hassl-4391	562	7	,	,	PUNCT
hassl-4391	562	8	m.	m.	NOUN
hassl-4391	562	9	a.-s	a.-s	PROPN
hassl-4391	562	10	.	.	PUNCT
hassl-4391	562	11	,	,	PUNCT
hassl-4391	562	12	hattar	hattar	NOUN
hassl-4391	562	13	,	,	PUNCT
hassl-4391	562	14	c.	c.	PROPN
hassl-4391	562	15	,	,	PUNCT
hassl-4391	562	16	al	al	PROPN
hassl-4391	562	17	-	-	PUNCT
hassl-4391	562	18	adwan	adwan	PROPN
hassl-4391	562	19	,	,	PUNCT
hassl-4391	562	20	a.	a.	PROPN
hassl-4391	562	21	s.	s.	PROPN
hassl-4391	562	22	,	,	PUNCT
hassl-4391	562	23	&	&	CCONJ
hassl-4391	562	24	alsoud	alsoud	NOUN
hassl-4391	562	25	,	,	PUNCT
hassl-4391	562	26	m.	m.	NOUN
hassl-4391	562	27	(	(	PUNCT
hassl-4391	562	28	2025	2025	NUM
hassl-4391	562	29	)	)	PUNCT
hassl-4391	562	30	.	.	PUNCT
hassl-4391	563	1	factors	factor	NOUN
hassl-4391	563	2	influencing	influence	VERB
hassl-4391	563	3	meta	meta	ADJ
hassl-4391	563	4	-	-	PUNCT
hassl-4391	563	5	banking	banking	NOUN
hassl-4391	563	6	adoption	adoption	NOUN
hassl-4391	563	7	:	:	PUNCT
hassl-4391	563	8	an	an	DET
hassl-4391	563	9	empirical	empirical	ADJ
hassl-4391	563	10	study	study	NOUN
hassl-4391	563	11	.	.	PUNCT
hassl-4391	564	1	journal	journal	NOUN
hassl-4391	564	2	of	of	ADP
hassl-4391	564	3	financial	financial	ADJ
hassl-4391	564	4	reporting	reporting	NOUN
hassl-4391	564	5	and	and	CCONJ
hassl-4391	564	6	accounting	accounting	NOUN
hassl-4391	564	7	,	,	PUNCT
hassl-4391	564	8	23(2	23(2	NOUN
hassl-4391	564	9	)	)	PUNCT
hassl-4391	564	10	,	,	PUNCT
hassl-4391	564	11	811	811	NUM
hassl-4391	564	12	-	-	SYM
hassl-4391	564	13	829	829	NUM
hassl-4391	564	14	.	.	PUNCT
hassl-4391	565	1	https://doi.org/10.1108/jfra-12-20230765	https://doi.org/10.1108/jfra-12-20230765	PROPN
hassl-4391	565	2	yu	yu	PROPN
hassl-4391	565	3	,	,	PUNCT
hassl-4391	565	4	v.	v.	PROPN
hassl-4391	565	5	s.	s.	PROPN
hassl-4391	565	6	o.	o.	PROPN
hassl-4391	565	7	,	,	PUNCT
hassl-4391	565	8	&	&	CCONJ
hassl-4391	565	9	wang	wang	PROPN
hassl-4391	565	10	,	,	PUNCT
hassl-4391	565	11	y.	y.	PROPN
hassl-4391	565	12	(	(	PUNCT
hassl-4391	565	13	2018	2018	NUM
hassl-4391	565	14	)	)	PUNCT
hassl-4391	565	15	.	.	PUNCT
hassl-4391	566	1	the	the	DET
hassl-4391	566	2	influence	influence	NOUN
hassl-4391	566	3	of	of	ADP
hassl-4391	566	4	organization	organization	NOUN
hassl-4391	566	5	culture	culture	NOUN
hassl-4391	566	6	on	on	ADP
hassl-4391	566	7	middle	middle	ADJ
hassl-4391	566	8	-	-	PUNCT
hassl-4391	566	9	level	level	NOUN
hassl-4391	566	10	managers	manager	NOUN
hassl-4391	566	11	'	'	PART
hassl-4391	566	12	contextual	contextual	ADJ
hassl-4391	566	13	performance	performance	NOUN
hassl-4391	566	14	with	with	ADP
hassl-4391	566	15	commitment	commitment	NOUN
hassl-4391	566	16	as	as	ADP
hassl-4391	566	17	a	a	DET
hassl-4391	566	18	mediating	mediate	VERB
hassl-4391	566	19	variable	variable	NOUN
hassl-4391	566	20	.	.	PUNCT
hassl-4391	567	1	perspectives	perspective	NOUN
hassl-4391	567	2	of	of	ADP
hassl-4391	567	3	innovations	innovation	NOUN
hassl-4391	567	4	,	,	PUNCT
hassl-4391	567	5	economics	economic	NOUN
hassl-4391	567	6	and	and	CCONJ
hassl-4391	567	7	business	business	NOUN
hassl-4391	567	8	,	,	PUNCT
hassl-4391	567	9	18(2	18(2	NUM
hassl-4391	567	10	)	)	PUNCT
hassl-4391	567	11	,	,	PUNCT
hassl-4391	567	12	58	58	NUM
hassl-4391	567	13	-	-	SYM
hassl-4391	567	14	71	71	NUM
hassl-4391	567	15	.	.	PUNCT
hassl-4391	568	1	views	view	NOUN
hassl-4391	568	2	and	and	CCONJ
hassl-4391	568	3	opinions	opinion	NOUN
hassl-4391	568	4	expressed	express	VERB
hassl-4391	568	5	in	in	ADP
hassl-4391	568	6	this	this	DET
hassl-4391	568	7	article	article	NOUN
hassl-4391	568	8	are	be	AUX
hassl-4391	568	9	the	the	DET
hassl-4391	568	10	views	view	NOUN
hassl-4391	568	11	and	and	CCONJ
hassl-4391	568	12	opinions	opinion	NOUN
hassl-4391	568	13	of	of	ADP
hassl-4391	568	14	the	the	DET
hassl-4391	568	15	author(s	author(s	NOUN
hassl-4391	568	16	)	)	PUNCT
hassl-4391	568	17	,	,	PUNCT
hassl-4391	568	18	humanities	humanity	NOUN
hassl-4391	568	19	and	and	CCONJ
hassl-4391	568	20	social	social	ADJ
hassl-4391	568	21	sciences	science	NOUN
hassl-4391	568	22	letters	letter	NOUN
hassl-4391	568	23	shall	shall	AUX
hassl-4391	568	24	not	not	PART
hassl-4391	568	25	be	be	AUX
hassl-4391	568	26	responsible	responsible	ADJ
hassl-4391	568	27	or	or	CCONJ
hassl-4391	568	28	answerable	answerable	ADJ
hassl-4391	568	29	for	for	ADP
hassl-4391	568	30	any	any	DET
hassl-4391	568	31	loss	loss	NOUN
hassl-4391	568	32	,	,	PUNCT
hassl-4391	568	33	damage	damage	NOUN
hassl-4391	568	34	or	or	CCONJ
hassl-4391	568	35	liability	liability	NOUN
hassl-4391	568	36	etc	etc	X
hassl-4391	568	37	.	.	X
hassl-4391	569	1	caused	cause	VERB
hassl-4391	569	2	in	in	ADP
hassl-4391	569	3	relation	relation	NOUN
hassl-4391	569	4	to	to	PART
hassl-4391	569	5	/	/	PUNCT
hassl-4391	569	6	arising	arise	VERB
hassl-4391	569	7	out	out	ADP
hassl-4391	569	8	of	of	ADP
hassl-4391	569	9	the	the	DET
hassl-4391	569	10	use	use	NOUN
hassl-4391	569	11	of	of	ADP
hassl-4391	569	12	the	the	DET
hassl-4391	569	13	content	content	NOUN
hassl-4391	569	14	.	.	PUNCT
hassl-4391	570	1	https://doi.org/10.1002/pa.2440	https://doi.org/10.1002/pa.2440	PROPN
hassl-4391	570	2	https://doi.org/10.1016/0304-405x(92)90029-w	https://doi.org/10.1016/0304-405x(92)90029-w	PROPN
hassl-4391	570	3	https://doi.org/10.1108/jfra-04-2023-0204	https://doi.org/10.1108/jfra-04-2023-0204	NOUN
hassl-4391	570	4	https://doi.org/10.13189/ujaf.2021.090106	https://doi.org/10.13189/ujaf.2021.090106	PROPN
hassl-4391	570	5	https://doi.org/10.1016/0165-4101(86)90010-8	https://doi.org/10.1016/0165-4101(86)90010-8	PROPN
hassl-4391	570	6	https://doi.org/10.1080/00014788.1988.9729382	https://doi.org/10.1080/00014788.1988.9729382	PROPN
hassl-4391	570	7	https://doi.org/10.2139/ssrn.3586085	https://doi.org/10.2139/ssrn.3586085	NOUN
hassl-4391	570	8	https://doi.org/10.1111/acfi.12734	https://doi.org/10.1111/acfi.12734	NUM
hassl-4391	570	9	https://doi.org/10.1108/jfra-12-2023-0765	https://doi.org/10.1108/jfra-12-2023-0765	PROPN
hassl-4391	570	10	https://doi.org/10.1108/jfra-12-2023-0765	https://doi.org/10.1108/jfra-12-2023-0765	PROPN