id	sid	tid	token	lemma	pos
hassl-4543	1	1	1717	1717	NUM
hassl-4543	1	2	©	©	PROPN
hassl-4543	1	3	2025	2025	NUM
hassl-4543	1	4	conscientia	conscientia	PROPN
hassl-4543	1	5	beam	beam	PROPN
hassl-4543	1	6	.	.	PUNCT
hassl-4543	2	1	all	all	DET
hassl-4543	2	2	rights	right	NOUN
hassl-4543	2	3	reserved	reserve	VERB
hassl-4543	2	4	.	.	PUNCT
hassl-4543	3	1	gender	gender	NOUN
hassl-4543	3	2	and	and	CCONJ
hassl-4543	3	3	corporate	corporate	ADJ
hassl-4543	3	4	governance	governance	NOUN
hassl-4543	3	5	:	:	PUNCT
hassl-4543	3	6	a	a	DET
hassl-4543	3	7	moderating	moderate	VERB
hassl-4543	3	8	analysis	analysis	NOUN
hassl-4543	3	9	on	on	ADP
hassl-4543	3	10	tax	tax	NOUN
hassl-4543	3	11	avoidance	avoidance	NOUN
hassl-4543	3	12	strategies	strategy	NOUN
hassl-4543	3	13	rini	rini	NOUN
hassl-4543	3	14	indriani1	indriani1	X
hassl-4543	3	15	+	+	X
hassl-4543	3	16	titis	titis	ADJ
hassl-4543	3	17	fatarina	fatarina	NOUN
hassl-4543	3	18	mahfirah2	mahfirah2	NOUN
hassl-4543	3	19	1faculty	1faculty	NUM
hassl-4543	3	20	of	of	ADP
hassl-4543	3	21	economics	economic	NOUN
hassl-4543	3	22	and	and	CCONJ
hassl-4543	3	23	business	business	NOUN
hassl-4543	3	24	,	,	PUNCT
hassl-4543	3	25	universitas	universita	NOUN
hassl-4543	3	26	bengkulu	bengkulu	VERB
hassl-4543	3	27	,	,	PUNCT
hassl-4543	3	28	indonesia	indonesia	PROPN
hassl-4543	3	29	.	.	PUNCT
hassl-4543	4	1	2faculty	2faculty	NUM
hassl-4543	4	2	of	of	ADP
hassl-4543	4	3	economics	economic	NOUN
hassl-4543	4	4	and	and	CCONJ
hassl-4543	4	5	business	business	NOUN
hassl-4543	4	6	,	,	PUNCT
hassl-4543	4	7	universitas	universita	NOUN
hassl-4543	4	8	negeri	negeri	PROPN
hassl-4543	4	9	jakarta	jakarta	PROPN
hassl-4543	4	10	,	,	PUNCT
hassl-4543	4	11	indonesia	indonesia	PROPN
hassl-4543	4	12	.	.	PUNCT
hassl-4543	5	1	1email	1email	NUM
hassl-4543	5	2	:	:	PUNCT
hassl-4543	5	3	rindriani@unib.ac.id	rindriani@unib.ac.id	NOUN
hassl-4543	5	4	2email	2email	NUM
hassl-4543	5	5	:	:	PUNCT
hassl-4543	5	6	titisfatarinamahfirah@unj.ac.id	titisfatarinamahfirah@unj.ac.id	NOUN
hassl-4543	5	7	(	(	PUNCT
hassl-4543	5	8	+	+	NUM
hassl-4543	5	9	corresponding	correspond	VERB
hassl-4543	5	10	author	author	NOUN
hassl-4543	5	11	)	)	PUNCT
hassl-4543	5	12	abstract	abstract	ADJ
hassl-4543	5	13	article	article	NOUN
hassl-4543	5	14	history	history	NOUN
hassl-4543	5	15	received	receive	VERB
hassl-4543	5	16	:	:	PUNCT
hassl-4543	5	17	29	29	NUM
hassl-4543	5	18	april	april	PROPN
hassl-4543	5	19	2025	2025	NUM
hassl-4543	5	20	revised	revise	VERB
hassl-4543	5	21	:	:	PUNCT
hassl-4543	5	22	19	19	NUM
hassl-4543	5	23	september	september	PROPN
hassl-4543	5	24	2025	2025	NUM
hassl-4543	5	25	accepted	accept	VERB
hassl-4543	5	26	:	:	PUNCT
hassl-4543	5	27	10	10	NUM
hassl-4543	5	28	october	october	NOUN
hassl-4543	5	29	2025	2025	NUM
hassl-4543	5	30	published	publish	VERB
hassl-4543	5	31	:	:	PUNCT
hassl-4543	5	32	12	12	NUM
hassl-4543	5	33	november	november	NOUN
hassl-4543	5	34	2025	2025	NUM
hassl-4543	5	35	keywords	keyword	NOUN
hassl-4543	5	36	board	board	NOUN
hassl-4543	5	37	of	of	ADP
hassl-4543	5	38	commissioners	commissioner	NOUN
hassl-4543	5	39	board	board	PROPN
hassl-4543	5	40	of	of	ADP
hassl-4543	5	41	directors	director	NOUN
hassl-4543	5	42	corporate	corporate	ADJ
hassl-4543	5	43	governance	governance	NOUN
hassl-4543	5	44	gender	gender	NOUN
hassl-4543	5	45	diversity	diversity	NOUN
hassl-4543	5	46	independent	independent	ADJ
hassl-4543	5	47	commissioners	commissioner	NOUN
hassl-4543	5	48	tax	tax	NOUN
hassl-4543	5	49	avoidance	avoidance	NOUN
hassl-4543	5	50	this	this	DET
hassl-4543	5	51	study	study	NOUN
hassl-4543	5	52	aims	aim	VERB
hassl-4543	5	53	to	to	PART
hassl-4543	5	54	analyze	analyze	VERB
hassl-4543	5	55	the	the	DET
hassl-4543	5	56	impact	impact	NOUN
hassl-4543	5	57	of	of	ADP
hassl-4543	5	58	corporate	corporate	ADJ
hassl-4543	5	59	governance	governance	NOUN
hassl-4543	5	60	,	,	PUNCT
hassl-4543	5	61	specifically	specifically	ADV
hassl-4543	5	62	the	the	DET
hassl-4543	5	63	board	board	NOUN
hassl-4543	5	64	of	of	ADP
hassl-4543	5	65	directors	director	NOUN
hassl-4543	5	66	(	(	PUNCT
hassl-4543	5	67	bod	bod	PROPN
hassl-4543	5	68	)	)	PUNCT
hassl-4543	5	69	,	,	PUNCT
hassl-4543	5	70	board	board	NOUN
hassl-4543	5	71	of	of	ADP
hassl-4543	5	72	commissioners	commissioner	NOUN
hassl-4543	5	73	(	(	PUNCT
hassl-4543	5	74	boc	boc	NOUN
hassl-4543	5	75	)	)	PUNCT
hassl-4543	5	76	,	,	PUNCT
hassl-4543	5	77	and	and	CCONJ
hassl-4543	5	78	the	the	DET
hassl-4543	5	79	proportion	proportion	NOUN
hassl-4543	5	80	of	of	ADP
hassl-4543	5	81	independent	independent	ADJ
hassl-4543	5	82	(	(	PUNCT
hassl-4543	5	83	pic	pic	NOUN
hassl-4543	5	84	)	)	PUNCT
hassl-4543	5	85	commissioners	commissioner	NOUN
hassl-4543	5	86	,	,	PUNCT
hassl-4543	5	87	on	on	ADP
hassl-4543	5	88	corporate	corporate	ADJ
hassl-4543	5	89	tax	tax	NOUN
hassl-4543	5	90	avoidance	avoidance	NOUN
hassl-4543	5	91	strategies	strategy	NOUN
hassl-4543	5	92	among	among	ADP
hassl-4543	5	93	public	public	ADJ
hassl-4543	5	94	companies	company	NOUN
hassl-4543	5	95	in	in	ADP
hassl-4543	5	96	indonesia	indonesia	PROPN
hassl-4543	5	97	.	.	PUNCT
hassl-4543	6	1	additionally	additionally	ADV
hassl-4543	6	2	,	,	PUNCT
hassl-4543	6	3	it	it	PRON
hassl-4543	6	4	explores	explore	VERB
hassl-4543	6	5	the	the	DET
hassl-4543	6	6	moderating	moderate	VERB
hassl-4543	6	7	role	role	NOUN
hassl-4543	6	8	of	of	ADP
hassl-4543	6	9	gender	gender	NOUN
hassl-4543	6	10	diversity	diversity	NOUN
hassl-4543	6	11	in	in	ADP
hassl-4543	6	12	strengthening	strengthen	VERB
hassl-4543	6	13	or	or	CCONJ
hassl-4543	6	14	weakening	weaken	VERB
hassl-4543	6	15	the	the	DET
hassl-4543	6	16	relationship	relationship	NOUN
hassl-4543	6	17	between	between	ADP
hassl-4543	6	18	corporate	corporate	ADJ
hassl-4543	6	19	governance	governance	NOUN
hassl-4543	6	20	and	and	CCONJ
hassl-4543	6	21	tax	tax	NOUN
hassl-4543	6	22	avoidance	avoidance	NOUN
hassl-4543	6	23	.	.	PUNCT
hassl-4543	7	1	the	the	DET
hassl-4543	7	2	study	study	NOUN
hassl-4543	7	3	focuses	focus	VERB
hassl-4543	7	4	on	on	ADP
hassl-4543	7	5	non	non	ADJ
hassl-4543	7	6	-	-	ADJ
hassl-4543	7	7	financial	financial	ADJ
hassl-4543	7	8	companies	company	NOUN
hassl-4543	7	9	listed	list	VERB
hassl-4543	7	10	on	on	ADP
hassl-4543	7	11	the	the	DET
hassl-4543	7	12	indonesia	indonesia	PROPN
hassl-4543	7	13	stock	stock	PROPN
hassl-4543	7	14	exchange	exchange	PROPN
hassl-4543	7	15	(	(	PUNCT
hassl-4543	7	16	idx	idx	PROPN
hassl-4543	7	17	)	)	PUNCT
hassl-4543	7	18	during	during	ADP
hassl-4543	7	19	the	the	DET
hassl-4543	7	20	2018	2018	NUM
hassl-4543	7	21	-	-	PUNCT
hassl-4543	7	22	2022	2022	NUM
hassl-4543	7	23	period	period	NOUN
hassl-4543	7	24	,	,	PUNCT
hassl-4543	7	25	employing	employ	VERB
hassl-4543	7	26	a	a	DET
hassl-4543	7	27	quantitative	quantitative	ADJ
hassl-4543	7	28	approach	approach	NOUN
hassl-4543	7	29	with	with	ADP
hassl-4543	7	30	unbalanced	unbalanced	ADJ
hassl-4543	7	31	panel	panel	NOUN
hassl-4543	7	32	data	datum	NOUN
hassl-4543	7	33	and	and	CCONJ
hassl-4543	7	34	fixed	fix	VERB
hassl-4543	7	35	effects	effect	NOUN
hassl-4543	7	36	regression	regression	VERB
hassl-4543	7	37	analysis	analysis	NOUN
hassl-4543	7	38	.	.	PUNCT
hassl-4543	8	1	the	the	DET
hassl-4543	8	2	sample	sample	NOUN
hassl-4543	8	3	consists	consist	VERB
hassl-4543	8	4	of	of	ADP
hassl-4543	8	5	380	380	NUM
hassl-4543	8	6	companies	company	NOUN
hassl-4543	8	7	,	,	PUNCT
hassl-4543	8	8	yielding	yield	VERB
hassl-4543	8	9	1,660	1,660	NUM
hassl-4543	8	10	observations	observation	NOUN
hassl-4543	8	11	.	.	PUNCT
hassl-4543	9	1	the	the	DET
hassl-4543	9	2	research	research	NOUN
hassl-4543	9	3	indicates	indicate	VERB
hassl-4543	9	4	that	that	SCONJ
hassl-4543	9	5	elements	element	NOUN
hassl-4543	9	6	of	of	ADP
hassl-4543	9	7	corporate	corporate	ADJ
hassl-4543	9	8	governance	governance	NOUN
hassl-4543	9	9	(	(	PUNCT
hassl-4543	9	10	especially	especially	ADV
hassl-4543	9	11	the	the	DET
hassl-4543	9	12	size	size	NOUN
hassl-4543	9	13	of	of	ADP
hassl-4543	9	14	the	the	DET
hassl-4543	9	15	bod	bod	NOUN
hassl-4543	9	16	and	and	CCONJ
hassl-4543	9	17	pic	pic	NOUN
hassl-4543	9	18	)	)	PUNCT
hassl-4543	9	19	do	do	AUX
hassl-4543	9	20	not	not	PART
hassl-4543	9	21	have	have	VERB
hassl-4543	9	22	a	a	DET
hassl-4543	9	23	pronounced	pronounced	ADJ
hassl-4543	9	24	effect	effect	NOUN
hassl-4543	9	25	on	on	ADP
hassl-4543	9	26	tax	tax	NOUN
hassl-4543	9	27	avoidance	avoidance	NOUN
hassl-4543	9	28	.	.	PUNCT
hassl-4543	10	1	on	on	ADP
hassl-4543	10	2	the	the	DET
hassl-4543	10	3	other	other	ADJ
hassl-4543	10	4	hand	hand	NOUN
hassl-4543	10	5	,	,	PUNCT
hassl-4543	10	6	having	have	VERB
hassl-4543	10	7	a	a	DET
hassl-4543	10	8	large	large	ADJ
hassl-4543	10	9	boc	boc	NOUN
hassl-4543	10	10	seems	seem	VERB
hassl-4543	10	11	to	to	PART
hassl-4543	10	12	correlate	correlate	VERB
hassl-4543	10	13	negatively	negatively	ADV
hassl-4543	10	14	with	with	ADP
hassl-4543	10	15	tax	tax	NOUN
hassl-4543	10	16	avoidance	avoidance	NOUN
hassl-4543	10	17	,	,	PUNCT
hassl-4543	10	18	suggesting	suggest	VERB
hassl-4543	10	19	that	that	SCONJ
hassl-4543	10	20	a	a	DET
hassl-4543	10	21	high	high	ADJ
hassl-4543	10	22	level	level	NOUN
hassl-4543	10	23	of	of	ADP
hassl-4543	10	24	oversight	oversight	NOUN
hassl-4543	10	25	can	can	AUX
hassl-4543	10	26	limit	limit	VERB
hassl-4543	10	27	overly	overly	ADV
hassl-4543	10	28	aggressive	aggressive	ADJ
hassl-4543	10	29	tax	tax	NOUN
hassl-4543	10	30	planning	planning	NOUN
hassl-4543	10	31	.	.	PUNCT
hassl-4543	11	1	the	the	DET
hassl-4543	11	2	proportion	proportion	NOUN
hassl-4543	11	3	of	of	ADP
hassl-4543	11	4	women	woman	NOUN
hassl-4543	11	5	in	in	ADP
hassl-4543	11	6	leadership	leadership	NOUN
hassl-4543	11	7	positions	position	NOUN
hassl-4543	11	8	(	(	PUNCT
hassl-4543	11	9	gd1	gd1	NOUN
hassl-4543	11	10	)	)	PUNCT
hassl-4543	11	11	and	and	CCONJ
hassl-4543	11	12	women	woman	NOUN
hassl-4543	11	13	serving	serve	VERB
hassl-4543	11	14	as	as	ADP
hassl-4543	11	15	ceos	ceos	NOUN
hassl-4543	11	16	(	(	PUNCT
hassl-4543	11	17	gd2	gd2	NOUN
hassl-4543	11	18	)	)	PUNCT
hassl-4543	11	19	does	do	AUX
hassl-4543	11	20	not	not	PART
hassl-4543	11	21	portray	portray	VERB
hassl-4543	11	22	a	a	DET
hassl-4543	11	23	direct	direct	ADJ
hassl-4543	11	24	or	or	CCONJ
hassl-4543	11	25	moderating	moderate	VERB
hassl-4543	11	26	influence	influence	NOUN
hassl-4543	11	27	on	on	ADP
hassl-4543	11	28	the	the	DET
hassl-4543	11	29	relationship	relationship	NOUN
hassl-4543	11	30	between	between	ADP
hassl-4543	11	31	governance	governance	NOUN
hassl-4543	11	32	and	and	CCONJ
hassl-4543	11	33	tax	tax	NOUN
hassl-4543	11	34	avoidance	avoidance	NOUN
hassl-4543	11	35	.	.	PUNCT
hassl-4543	12	1	these	these	DET
hassl-4543	12	2	findings	finding	NOUN
hassl-4543	12	3	point	point	VERB
hassl-4543	12	4	to	to	ADP
hassl-4543	12	5	the	the	DET
hassl-4543	12	6	fact	fact	NOUN
hassl-4543	12	7	that	that	SCONJ
hassl-4543	12	8	gender	gender	NOUN
hassl-4543	12	9	diversity	diversity	NOUN
hassl-4543	12	10	's	's	PART
hassl-4543	12	11	impact	impact	NOUN
hassl-4543	12	12	on	on	ADP
hassl-4543	12	13	corporate	corporate	ADJ
hassl-4543	12	14	governance	governance	NOUN
hassl-4543	12	15	in	in	ADP
hassl-4543	12	16	indonesia	indonesia	PROPN
hassl-4543	12	17	may	may	AUX
hassl-4543	12	18	be	be	AUX
hassl-4543	12	19	limited	limit	VERB
hassl-4543	12	20	by	by	ADP
hassl-4543	12	21	institutional	institutional	ADJ
hassl-4543	12	22	and	and	CCONJ
hassl-4543	12	23	cultural	cultural	ADJ
hassl-4543	12	24	challenges	challenge	NOUN
hassl-4543	12	25	.	.	PUNCT
hassl-4543	13	1	this	this	PRON
hassl-4543	13	2	is	be	AUX
hassl-4543	13	3	consequently	consequently	ADV
hassl-4543	13	4	why	why	SCONJ
hassl-4543	13	5	the	the	DET
hassl-4543	13	6	study	study	NOUN
hassl-4543	13	7	suggests	suggest	VERB
hassl-4543	13	8	that	that	SCONJ
hassl-4543	13	9	corporate	corporate	ADJ
hassl-4543	13	10	governance	governance	NOUN
hassl-4543	13	11	and	and	CCONJ
hassl-4543	13	12	gender	gender	NOUN
hassl-4543	13	13	diversity	diversity	NOUN
hassl-4543	13	14	have	have	AUX
hassl-4543	13	15	limited	limit	VERB
hassl-4543	13	16	influence	influence	NOUN
hassl-4543	13	17	on	on	ADP
hassl-4543	13	18	tax	tax	NOUN
hassl-4543	13	19	avoidance	avoidance	NOUN
hassl-4543	13	20	in	in	ADP
hassl-4543	13	21	indonesia	indonesia	PROPN
hassl-4543	13	22	.	.	PUNCT
hassl-4543	14	1	the	the	DET
hassl-4543	14	2	findings	finding	NOUN
hassl-4543	14	3	emphasize	emphasize	VERB
hassl-4543	14	4	the	the	DET
hassl-4543	14	5	need	need	NOUN
hassl-4543	14	6	for	for	ADP
hassl-4543	14	7	more	more	ADJ
hassl-4543	14	8	inclusive	inclusive	ADJ
hassl-4543	14	9	corporate	corporate	ADJ
hassl-4543	14	10	governance	governance	NOUN
hassl-4543	14	11	reforms	reform	NOUN
hassl-4543	14	12	and	and	CCONJ
hassl-4543	14	13	efforts	effort	NOUN
hassl-4543	14	14	to	to	PART
hassl-4543	14	15	empower	empower	VERB
hassl-4543	14	16	women	woman	NOUN
hassl-4543	14	17	in	in	ADP
hassl-4543	14	18	strategic	strategic	ADJ
hassl-4543	14	19	decision	decision	NOUN
hassl-4543	14	20	-	-	PUNCT
hassl-4543	14	21	making	make	VERB
hassl-4543	14	22	roles	role	NOUN
hassl-4543	14	23	.	.	PUNCT
hassl-4543	15	1	contribution	contribution	NOUN
hassl-4543	15	2	/	/	SYM
hassl-4543	15	3	originality	originality	NOUN
hassl-4543	15	4	:	:	PUNCT
hassl-4543	15	5	this	this	DET
hassl-4543	15	6	study	study	NOUN
hassl-4543	15	7	offers	offer	VERB
hassl-4543	15	8	an	an	DET
hassl-4543	15	9	extensive	extensive	ADJ
hassl-4543	15	10	examination	examination	NOUN
hassl-4543	15	11	of	of	ADP
hassl-4543	15	12	the	the	DET
hassl-4543	15	13	impact	impact	NOUN
hassl-4543	15	14	of	of	ADP
hassl-4543	15	15	gender	gender	NOUN
hassl-4543	15	16	diversity	diversity	NOUN
hassl-4543	15	17	concerning	concern	VERB
hassl-4543	15	18	tax	tax	NOUN
hassl-4543	15	19	evasion	evasion	NOUN
hassl-4543	15	20	,	,	PUNCT
hassl-4543	15	21	as	as	ADV
hassl-4543	15	22	well	well	ADV
hassl-4543	15	23	as	as	ADP
hassl-4543	15	24	demonstrating	demonstrate	VERB
hassl-4543	15	25	how	how	SCONJ
hassl-4543	15	26	board	board	NOUN
hassl-4543	15	27	size	size	NOUN
hassl-4543	15	28	and	and	CCONJ
hassl-4543	15	29	the	the	DET
hassl-4543	15	30	ratio	ratio	NOUN
hassl-4543	15	31	of	of	ADP
hassl-4543	15	32	independent	independent	ADJ
hassl-4543	15	33	commissioners	commissioner	NOUN
hassl-4543	15	34	proportionally	proportionally	ADV
hassl-4543	15	35	impact	impact	VERB
hassl-4543	15	36	tax	tax	NOUN
hassl-4543	15	37	evasion	evasion	NOUN
hassl-4543	15	38	,	,	PUNCT
hassl-4543	15	39	with	with	ADP
hassl-4543	15	40	the	the	DET
hassl-4543	15	41	inclusion	inclusion	NOUN
hassl-4543	15	42	of	of	ADP
hassl-4543	15	43	gender	gender	NOUN
hassl-4543	15	44	as	as	ADP
hassl-4543	15	45	a	a	DET
hassl-4543	15	46	moderating	moderate	VERB
hassl-4543	15	47	variable	variable	NOUN
hassl-4543	15	48	.	.	PUNCT
hassl-4543	16	1	1	1	X
hassl-4543	16	2	.	.	X
hassl-4543	16	3	introduction	introduction	NOUN
hassl-4543	16	4	tax	tax	NOUN
hassl-4543	16	5	avoidance	avoidance	NOUN
hassl-4543	16	6	has	have	AUX
hassl-4543	16	7	become	become	VERB
hassl-4543	16	8	a	a	DET
hassl-4543	16	9	highly	highly	ADV
hassl-4543	16	10	relevant	relevant	ADJ
hassl-4543	16	11	topic	topic	NOUN
hassl-4543	16	12	in	in	ADP
hassl-4543	16	13	accounting	accounting	NOUN
hassl-4543	16	14	and	and	CCONJ
hassl-4543	16	15	finance	finance	NOUN
hassl-4543	16	16	research	research	NOUN
hassl-4543	16	17	,	,	PUNCT
hassl-4543	16	18	particularly	particularly	ADV
hassl-4543	16	19	due	due	ADJ
hassl-4543	16	20	to	to	ADP
hassl-4543	16	21	its	its	PRON
hassl-4543	16	22	implications	implication	NOUN
hassl-4543	16	23	for	for	ADP
hassl-4543	16	24	corporate	corporate	ADJ
hassl-4543	16	25	financial	financial	ADJ
hassl-4543	16	26	management	management	NOUN
hassl-4543	16	27	and	and	CCONJ
hassl-4543	16	28	public	public	ADJ
hassl-4543	16	29	reputation	reputation	NOUN
hassl-4543	16	30	.	.	PUNCT
hassl-4543	17	1	a	a	DET
hassl-4543	17	2	majority	majority	NOUN
hassl-4543	17	3	of	of	ADP
hassl-4543	17	4	firms	firm	NOUN
hassl-4543	17	5	utilize	utilize	VERB
hassl-4543	17	6	a	a	DET
hassl-4543	17	7	range	range	NOUN
hassl-4543	17	8	of	of	ADP
hassl-4543	17	9	tax	tax	NOUN
hassl-4543	17	10	avoidance	avoidance	NOUN
hassl-4543	17	11	techniques	technique	NOUN
hassl-4543	17	12	in	in	ADP
hassl-4543	17	13	an	an	DET
hassl-4543	17	14	attempt	attempt	NOUN
hassl-4543	17	15	to	to	PART
hassl-4543	17	16	legally	legally	ADV
hassl-4543	17	17	minimize	minimize	VERB
hassl-4543	17	18	their	their	PRON
hassl-4543	17	19	tax	tax	NOUN
hassl-4543	17	20	burden	burden	NOUN
hassl-4543	17	21	.	.	PUNCT
hassl-4543	18	1	however	however	ADV
hassl-4543	18	2	,	,	PUNCT
hassl-4543	18	3	some	some	PRON
hassl-4543	18	4	of	of	ADP
hassl-4543	18	5	these	these	DET
hassl-4543	18	6	strategies	strategy	NOUN
hassl-4543	18	7	often	often	ADV
hassl-4543	18	8	approach	approach	VERB
hassl-4543	18	9	or	or	CCONJ
hassl-4543	18	10	cross	cross	VERB
hassl-4543	18	11	the	the	DET
hassl-4543	18	12	boundaries	boundary	NOUN
hassl-4543	18	13	of	of	ADP
hassl-4543	18	14	legality	legality	NOUN
hassl-4543	18	15	,	,	PUNCT
hassl-4543	18	16	posing	pose	VERB
hassl-4543	18	17	legal	legal	ADJ
hassl-4543	18	18	and	and	CCONJ
hassl-4543	18	19	reputational	reputational	ADJ
hassl-4543	18	20	risks	risk	NOUN
hassl-4543	18	21	for	for	ADP
hassl-4543	18	22	the	the	DET
hassl-4543	18	23	firms	firm	NOUN
hassl-4543	18	24	involved	involve	VERB
hassl-4543	18	25	(	(	PUNCT
hassl-4543	18	26	hanlon	hanlon	NOUN
hassl-4543	18	27	&	&	CCONJ
hassl-4543	18	28	heitzman	heitzman	PROPN
hassl-4543	18	29	,	,	PUNCT
hassl-4543	18	30	2010	2010	NUM
hassl-4543	18	31	;	;	PUNCT
hassl-4543	18	32	lee	lee	PROPN
hassl-4543	18	33	&	&	CCONJ
hassl-4543	18	34	kao	kao	PROPN
hassl-4543	18	35	,	,	PUNCT
hassl-4543	18	36	2018	2018	NUM
hassl-4543	18	37	)	)	PUNCT
hassl-4543	18	38	.	.	PUNCT
hassl-4543	19	1	tax	tax	NOUN
hassl-4543	19	2	avoidance	avoidance	NOUN
hassl-4543	19	3	,	,	PUNCT
hassl-4543	19	4	on	on	ADP
hassl-4543	19	5	the	the	DET
hassl-4543	19	6	contrary	contrary	NOUN
hassl-4543	19	7	,	,	PUNCT
hassl-4543	19	8	can	can	AUX
hassl-4543	19	9	minimize	minimize	VERB
hassl-4543	19	10	operating	operating	NOUN
hassl-4543	19	11	costs	cost	NOUN
hassl-4543	19	12	in	in	ADP
hassl-4543	19	13	the	the	DET
hassl-4543	19	14	short	short	ADJ
hassl-4543	19	15	term	term	NOUN
hassl-4543	19	16	,	,	PUNCT
hassl-4543	19	17	but	but	CCONJ
hassl-4543	19	18	it	it	PRON
hassl-4543	19	19	can	can	AUX
hassl-4543	19	20	compromise	compromise	VERB
hassl-4543	19	21	the	the	DET
hassl-4543	19	22	transparency	transparency	NOUN
hassl-4543	19	23	of	of	ADP
hassl-4543	19	24	financial	financial	ADJ
hassl-4543	19	25	reporting	reporting	NOUN
hassl-4543	19	26	and	and	CCONJ
hassl-4543	19	27	generate	generate	VERB
hassl-4543	19	28	negative	negative	ADJ
hassl-4543	19	29	perceptions	perception	NOUN
hassl-4543	19	30	among	among	ADP
hassl-4543	19	31	stakeholders	stakeholder	NOUN
hassl-4543	19	32	(	(	PUNCT
hassl-4543	19	33	lee	lee	PROPN
hassl-4543	19	34	&	&	CCONJ
hassl-4543	19	35	kao	kao	PROPN
hassl-4543	19	36	,	,	PUNCT
hassl-4543	19	37	2018	2018	NUM
hassl-4543	19	38	)	)	PUNCT
hassl-4543	19	39	.	.	PUNCT
hassl-4543	20	1	therefore	therefore	ADV
hassl-4543	20	2	,	,	PUNCT
hassl-4543	20	3	investigating	investigate	VERB
hassl-4543	20	4	the	the	DET
hassl-4543	20	5	factors	factor	NOUN
hassl-4543	20	6	influencing	influence	VERB
hassl-4543	20	7	tax	tax	NOUN
hassl-4543	20	8	avoidance	avoidance	NOUN
hassl-4543	20	9	,	,	PUNCT
hassl-4543	20	10	especially	especially	ADV
hassl-4543	20	11	those	those	PRON
hassl-4543	20	12	related	relate	VERB
hassl-4543	20	13	to	to	ADP
hassl-4543	20	14	corporate	corporate	ADJ
hassl-4543	20	15	governance	governance	NOUN
hassl-4543	20	16	,	,	PUNCT
hassl-4543	20	17	has	have	AUX
hassl-4543	20	18	become	become	VERB
hassl-4543	20	19	increasingly	increasingly	ADV
hassl-4543	20	20	important	important	ADJ
hassl-4543	20	21	.	.	PUNCT
hassl-4543	21	1	humanities	humanity	NOUN
hassl-4543	21	2	and	and	CCONJ
hassl-4543	21	3	social	social	ADJ
hassl-4543	21	4	sciences	science	NOUN
hassl-4543	21	5	letters	letter	NOUN
hassl-4543	21	6	2025	2025	NUM
hassl-4543	21	7	vol	vol	NOUN
hassl-4543	21	8	.	.	PROPN
hassl-4543	22	1	13	13	NUM
hassl-4543	22	2	,	,	PUNCT
hassl-4543	22	3	no	no	INTJ
hassl-4543	22	4	.	.	NOUN
hassl-4543	22	5	4	4	NUM
hassl-4543	22	6	,	,	PUNCT
hassl-4543	22	7	pp	pp	ADJ
hassl-4543	22	8	.	.	PUNCT
hassl-4543	23	1	1717	1717	NUM
hassl-4543	23	2	-	-	SYM
hassl-4543	23	3	1734	1734	NUM
hassl-4543	23	4	issn(e	issn(e	PROPN
hassl-4543	23	5	):	):	PUNCT
hassl-4543	23	6	2312	2312	NUM
hassl-4543	23	7	-	-	SYM
hassl-4543	23	8	4318	4318	NUM
hassl-4543	23	9	issn(p	issn(p	NUM
hassl-4543	23	10	):	):	PUNCT
hassl-4543	23	11	2312	2312	NUM
hassl-4543	23	12	-	-	SYM
hassl-4543	23	13	5659	5659	NUM
hassl-4543	23	14	doi	doi	NOUN
hassl-4543	23	15	:	:	PUNCT
hassl-4543	23	16	10.18488/73.v13i4.4543	10.18488/73.v13i4.4543	NUM
hassl-4543	23	17	©	©	PROPN
hassl-4543	23	18	2025	2025	NUM
hassl-4543	23	19	conscientia	conscientia	PROPN
hassl-4543	23	20	beam	beam	PROPN
hassl-4543	23	21	.	.	PUNCT
hassl-4543	24	1	all	all	DET
hassl-4543	24	2	rights	right	NOUN
hassl-4543	24	3	reserved	reserve	VERB
hassl-4543	24	4	.	.	PUNCT
hassl-4543	25	1	mailto:rindriani@unib.ac.id	mailto:rindriani@unib.ac.id	PROPN
hassl-4543	25	2	mailto:titisfatarinamahfirah@unj.ac.id	mailto:titisfatarinamahfirah@unj.ac.id	NOUN
hassl-4543	25	3	https://orcid.org/0000-0001-6751-3757	https://orcid.org/0000-0001-6751-3757	PRON
hassl-4543	25	4	https://orcid.org/0000-0002-7019-2859	https://orcid.org/0000-0002-7019-2859	PRON
hassl-4543	25	5	https://www.doi.org/10.18488/73.v13i4.4543	https://www.doi.org/10.18488/73.v13i4.4543	PROPN
hassl-4543	25	6	humanities	humanity	NOUN
hassl-4543	25	7	and	and	CCONJ
hassl-4543	25	8	social	social	ADJ
hassl-4543	25	9	sciences	science	NOUN
hassl-4543	25	10	letters	letter	NOUN
hassl-4543	25	11	,	,	PUNCT
hassl-4543	25	12	2025	2025	NUM
hassl-4543	25	13	,	,	PUNCT
hassl-4543	25	14	13(4	13(4	NUM
hassl-4543	25	15	):	):	PUNCT
hassl-4543	25	16	1717	1717	NUM
hassl-4543	25	17	-	-	SYM
hassl-4543	25	18	1734	1734	NUM
hassl-4543	25	19	1718	1718	NUM
hassl-4543	25	20	©	©	PROPN
hassl-4543	25	21	2025	2025	NUM
hassl-4543	25	22	conscientia	conscientia	PROPN
hassl-4543	25	23	beam	beam	PROPN
hassl-4543	25	24	.	.	PUNCT
hassl-4543	26	1	all	all	DET
hassl-4543	26	2	rights	right	NOUN
hassl-4543	26	3	reserved	reserve	VERB
hassl-4543	26	4	.	.	PUNCT
hassl-4543	27	1	strong	strong	ADJ
hassl-4543	27	2	corporate	corporate	ADJ
hassl-4543	27	3	governance	governance	NOUN
hassl-4543	27	4	is	be	AUX
hassl-4543	27	5	often	often	ADV
hassl-4543	27	6	considered	consider	VERB
hassl-4543	27	7	a	a	DET
hassl-4543	27	8	key	key	ADJ
hassl-4543	27	9	mechanism	mechanism	NOUN
hassl-4543	27	10	to	to	PART
hassl-4543	27	11	ensure	ensure	VERB
hassl-4543	27	12	that	that	SCONJ
hassl-4543	27	13	corporate	corporate	ADJ
hassl-4543	27	14	activities	activity	NOUN
hassl-4543	27	15	,	,	PUNCT
hassl-4543	27	16	including	include	VERB
hassl-4543	27	17	tax	tax	NOUN
hassl-4543	27	18	avoidance	avoidance	NOUN
hassl-4543	27	19	,	,	PUNCT
hassl-4543	27	20	are	be	AUX
hassl-4543	27	21	conducted	conduct	VERB
hassl-4543	27	22	legally	legally	ADV
hassl-4543	27	23	and	and	CCONJ
hassl-4543	27	24	ethically	ethically	ADV
hassl-4543	27	25	.	.	PUNCT
hassl-4543	28	1	the	the	DET
hassl-4543	28	2	role	role	NOUN
hassl-4543	28	3	of	of	ADP
hassl-4543	28	4	the	the	DET
hassl-4543	28	5	board	board	NOUN
hassl-4543	28	6	of	of	ADP
hassl-4543	28	7	directors	director	NOUN
hassl-4543	28	8	and	and	CCONJ
hassl-4543	28	9	independent	independent	ADJ
hassl-4543	28	10	commissioners	commissioner	NOUN
hassl-4543	28	11	is	be	AUX
hassl-4543	28	12	crucial	crucial	ADJ
hassl-4543	28	13	in	in	ADP
hassl-4543	28	14	overseeing	oversee	VERB
hassl-4543	28	15	corporate	corporate	ADJ
hassl-4543	28	16	activities	activity	NOUN
hassl-4543	28	17	related	relate	VERB
hassl-4543	28	18	to	to	ADP
hassl-4543	28	19	tax	tax	NOUN
hassl-4543	28	20	planning	planning	NOUN
hassl-4543	28	21	(	(	PUNCT
hassl-4543	28	22	antle	antle	ADJ
hassl-4543	28	23	,	,	PUNCT
hassl-4543	28	24	1982	1982	NUM
hassl-4543	28	25	)	)	PUNCT
hassl-4543	28	26	.	.	PUNCT
hassl-4543	29	1	research	research	NOUN
hassl-4543	29	2	has	have	AUX
hassl-4543	29	3	shown	show	VERB
hassl-4543	29	4	that	that	SCONJ
hassl-4543	29	5	effective	effective	ADJ
hassl-4543	29	6	corporate	corporate	ADJ
hassl-4543	29	7	governance	governance	NOUN
hassl-4543	29	8	can	can	AUX
hassl-4543	29	9	help	help	VERB
hassl-4543	29	10	minimize	minimize	VERB
hassl-4543	29	11	aggressive	aggressive	ADJ
hassl-4543	29	12	tax	tax	NOUN
hassl-4543	29	13	avoidance	avoidance	NOUN
hassl-4543	29	14	and	and	CCONJ
hassl-4543	29	15	ensure	ensure	VERB
hassl-4543	29	16	that	that	SCONJ
hassl-4543	29	17	firms	firm	NOUN
hassl-4543	29	18	operate	operate	VERB
hassl-4543	29	19	in	in	ADP
hassl-4543	29	20	the	the	DET
hassl-4543	29	21	best	good	ADJ
hassl-4543	29	22	interests	interest	NOUN
hassl-4543	29	23	of	of	ADP
hassl-4543	29	24	shareholders	shareholder	NOUN
hassl-4543	29	25	without	without	ADP
hassl-4543	29	26	violating	violate	VERB
hassl-4543	29	27	tax	tax	NOUN
hassl-4543	29	28	regulations	regulation	NOUN
hassl-4543	29	29	(	(	PUNCT
hassl-4543	29	30	gul	gul	PROPN
hassl-4543	29	31	,	,	PUNCT
hassl-4543	29	32	srinidhi	srinidhi	NOUN
hassl-4543	29	33	,	,	PUNCT
hassl-4543	29	34	&	&	CCONJ
hassl-4543	29	35	ng	ng	PROPN
hassl-4543	29	36	,	,	PUNCT
hassl-4543	29	37	2011	2011	NUM
hassl-4543	29	38	)	)	PUNCT
hassl-4543	29	39	.	.	PUNCT
hassl-4543	30	1	however	however	ADV
hassl-4543	30	2	,	,	PUNCT
hassl-4543	30	3	although	although	SCONJ
hassl-4543	30	4	quite	quite	DET
hassl-4543	30	5	a	a	DET
hassl-4543	30	6	lot	lot	NOUN
hassl-4543	30	7	of	of	ADP
hassl-4543	30	8	research	research	NOUN
hassl-4543	30	9	has	have	AUX
hassl-4543	30	10	examined	examine	VERB
hassl-4543	30	11	the	the	DET
hassl-4543	30	12	influence	influence	NOUN
hassl-4543	30	13	of	of	ADP
hassl-4543	30	14	corporate	corporate	ADJ
hassl-4543	30	15	governance	governance	NOUN
hassl-4543	30	16	on	on	ADP
hassl-4543	30	17	tax	tax	NOUN
hassl-4543	30	18	avoidance	avoidance	NOUN
hassl-4543	30	19	,	,	PUNCT
hassl-4543	30	20	there	there	PRON
hassl-4543	30	21	are	be	VERB
hassl-4543	30	22	still	still	ADV
hassl-4543	30	23	relatively	relatively	ADV
hassl-4543	30	24	few	few	ADJ
hassl-4543	30	25	studies	study	NOUN
hassl-4543	30	26	that	that	PRON
hassl-4543	30	27	examine	examine	VERB
hassl-4543	30	28	how	how	SCONJ
hassl-4543	30	29	certain	certain	ADJ
hassl-4543	30	30	governance	governance	NOUN
hassl-4543	30	31	attributes	attribute	VERB
hassl-4543	30	32	,	,	PUNCT
hassl-4543	30	33	such	such	ADJ
hassl-4543	30	34	as	as	ADP
hassl-4543	30	35	gender	gender	NOUN
hassl-4543	30	36	diversity	diversity	NOUN
hassl-4543	30	37	,	,	PUNCT
hassl-4543	30	38	affect	affect	VERB
hassl-4543	30	39	the	the	DET
hassl-4543	30	40	relationship	relationship	NOUN
hassl-4543	30	41	.	.	PUNCT
hassl-4543	31	1	gender	gender	NOUN
hassl-4543	31	2	diversity	diversity	NOUN
hassl-4543	31	3	on	on	ADP
hassl-4543	31	4	boards	board	NOUN
hassl-4543	31	5	of	of	ADP
hassl-4543	31	6	directors	director	NOUN
hassl-4543	31	7	and	and	CCONJ
hassl-4543	31	8	commissioners	commissioner	NOUN
hassl-4543	31	9	has	have	AUX
hassl-4543	31	10	received	receive	VERB
hassl-4543	31	11	increasing	increase	VERB
hassl-4543	31	12	attention	attention	NOUN
hassl-4543	31	13	in	in	ADP
hassl-4543	31	14	corporate	corporate	ADJ
hassl-4543	31	15	governance	governance	NOUN
hassl-4543	31	16	research	research	NOUN
hassl-4543	31	17	,	,	PUNCT
hassl-4543	31	18	as	as	SCONJ
hassl-4543	31	19	women	woman	NOUN
hassl-4543	31	20	often	often	ADV
hassl-4543	31	21	approach	approach	VERB
hassl-4543	31	22	decision	decision	NOUN
hassl-4543	31	23	-	-	PUNCT
hassl-4543	31	24	making	making	NOUN
hassl-4543	31	25	differently	differently	ADV
hassl-4543	31	26	than	than	ADP
hassl-4543	31	27	men	man	NOUN
hassl-4543	31	28	.	.	PUNCT
hassl-4543	32	1	several	several	ADJ
hassl-4543	32	2	studies	study	NOUN
hassl-4543	32	3	have	have	AUX
hassl-4543	32	4	shown	show	VERB
hassl-4543	32	5	that	that	SCONJ
hassl-4543	32	6	the	the	DET
hassl-4543	32	7	presence	presence	NOUN
hassl-4543	32	8	of	of	ADP
hassl-4543	32	9	women	woman	NOUN
hassl-4543	32	10	on	on	ADP
hassl-4543	32	11	boards	board	NOUN
hassl-4543	32	12	can	can	AUX
hassl-4543	32	13	improve	improve	VERB
hassl-4543	32	14	corporate	corporate	ADJ
hassl-4543	32	15	governance	governance	NOUN
hassl-4543	32	16	through	through	ADP
hassl-4543	32	17	greater	great	ADJ
hassl-4543	32	18	oversight	oversight	NOUN
hassl-4543	32	19	and	and	CCONJ
hassl-4543	32	20	more	more	ADV
hassl-4543	32	21	ethical	ethical	ADJ
hassl-4543	32	22	decision	decision	NOUN
hassl-4543	32	23	-	-	PUNCT
hassl-4543	32	24	making	making	NOUN
hassl-4543	32	25	,	,	PUNCT
hassl-4543	32	26	including	include	VERB
hassl-4543	32	27	in	in	ADP
hassl-4543	32	28	matters	matter	NOUN
hassl-4543	32	29	related	relate	VERB
hassl-4543	32	30	to	to	ADP
hassl-4543	32	31	tax	tax	NOUN
hassl-4543	32	32	avoidance	avoidance	NOUN
hassl-4543	32	33	(	(	PUNCT
hassl-4543	32	34	peni	peni	NOUN
hassl-4543	32	35	&	&	CCONJ
hassl-4543	32	36	vähämaa	vähämaa	NOUN
hassl-4543	32	37	,	,	PUNCT
hassl-4543	32	38	2010	2010	NUM
hassl-4543	32	39	;	;	PUNCT
hassl-4543	32	40	richardson	richardson	PROPN
hassl-4543	32	41	,	,	PUNCT
hassl-4543	32	42	taylor	taylor	PROPN
hassl-4543	32	43	,	,	PUNCT
hassl-4543	32	44	&	&	CCONJ
hassl-4543	32	45	lanis	lanis	PROPN
hassl-4543	32	46	,	,	PUNCT
hassl-4543	32	47	2016	2016	NUM
hassl-4543	32	48	)	)	PUNCT
hassl-4543	32	49	.	.	PUNCT
hassl-4543	33	1	research	research	NOUN
hassl-4543	33	2	also	also	ADV
hassl-4543	33	3	indicates	indicate	VERB
hassl-4543	33	4	that	that	SCONJ
hassl-4543	33	5	women	woman	NOUN
hassl-4543	33	6	tend	tend	VERB
hassl-4543	33	7	to	to	PART
hassl-4543	33	8	be	be	AUX
hassl-4543	33	9	more	more	ADJ
hassl-4543	33	10	risk	risk	NOUN
hassl-4543	33	11	-	-	PUNCT
hassl-4543	33	12	averse	averse	ADJ
hassl-4543	33	13	and	and	CCONJ
hassl-4543	33	14	hold	hold	VERB
hassl-4543	33	15	themselves	themselves	PRON
hassl-4543	33	16	to	to	ADP
hassl-4543	33	17	higher	high	ADJ
hassl-4543	33	18	ethical	ethical	ADJ
hassl-4543	33	19	standards	standard	NOUN
hassl-4543	33	20	,	,	PUNCT
hassl-4543	33	21	which	which	PRON
hassl-4543	33	22	may	may	AUX
hassl-4543	33	23	reduce	reduce	VERB
hassl-4543	33	24	the	the	DET
hassl-4543	33	25	likelihood	likelihood	NOUN
hassl-4543	33	26	that	that	SCONJ
hassl-4543	33	27	companies	company	NOUN
hassl-4543	33	28	will	will	AUX
hassl-4543	33	29	engage	engage	VERB
hassl-4543	33	30	in	in	ADP
hassl-4543	33	31	aggressive	aggressive	ADJ
hassl-4543	33	32	tax	tax	NOUN
hassl-4543	33	33	strategies	strategy	NOUN
hassl-4543	33	34	(	(	PUNCT
hassl-4543	33	35	lanis	lanis	PROPN
hassl-4543	33	36	,	,	PUNCT
hassl-4543	33	37	richardson	richardson	PROPN
hassl-4543	33	38	,	,	PUNCT
hassl-4543	33	39	&	&	CCONJ
hassl-4543	33	40	taylor	taylor	PROPN
hassl-4543	33	41	,	,	PUNCT
hassl-4543	33	42	2017	2017	NUM
hassl-4543	33	43	)	)	PUNCT
hassl-4543	33	44	.	.	PUNCT
hassl-4543	34	1	in	in	ADP
hassl-4543	34	2	this	this	DET
hassl-4543	34	3	context	context	NOUN
hassl-4543	34	4	,	,	PUNCT
hassl-4543	34	5	gender	gender	NOUN
hassl-4543	34	6	diversity	diversity	NOUN
hassl-4543	34	7	is	be	AUX
hassl-4543	34	8	considered	consider	VERB
hassl-4543	34	9	an	an	DET
hassl-4543	34	10	important	important	ADJ
hassl-4543	34	11	component	component	NOUN
hassl-4543	34	12	in	in	ADP
hassl-4543	34	13	promoting	promote	VERB
hassl-4543	34	14	more	more	ADV
hassl-4543	34	15	ethical	ethical	ADJ
hassl-4543	34	16	and	and	CCONJ
hassl-4543	34	17	transparent	transparent	ADJ
hassl-4543	34	18	corporate	corporate	ADJ
hassl-4543	34	19	governance	governance	NOUN
hassl-4543	34	20	.	.	PUNCT
hassl-4543	35	1	in	in	ADP
hassl-4543	35	2	addition	addition	NOUN
hassl-4543	35	3	,	,	PUNCT
hassl-4543	35	4	several	several	ADJ
hassl-4543	35	5	studies	study	NOUN
hassl-4543	35	6	have	have	AUX
hassl-4543	35	7	shown	show	VERB
hassl-4543	35	8	that	that	SCONJ
hassl-4543	35	9	the	the	DET
hassl-4543	35	10	presence	presence	NOUN
hassl-4543	35	11	of	of	ADP
hassl-4543	35	12	gender	gender	NOUN
hassl-4543	35	13	-	-	PUNCT
hassl-4543	35	14	diverse	diverse	ADJ
hassl-4543	35	15	independent	independent	ADJ
hassl-4543	35	16	commissioners	commissioner	NOUN
hassl-4543	35	17	can	can	AUX
hassl-4543	35	18	also	also	ADV
hassl-4543	35	19	improve	improve	VERB
hassl-4543	35	20	the	the	DET
hassl-4543	35	21	quality	quality	NOUN
hassl-4543	35	22	of	of	ADP
hassl-4543	35	23	supervision	supervision	NOUN
hassl-4543	35	24	and	and	CCONJ
hassl-4543	35	25	reduce	reduce	VERB
hassl-4543	35	26	tax	tax	NOUN
hassl-4543	35	27	avoidance	avoidance	NOUN
hassl-4543	35	28	.	.	PUNCT
hassl-4543	36	1	female	female	ADJ
hassl-4543	36	2	commissioners	commissioner	NOUN
hassl-4543	36	3	tend	tend	VERB
hassl-4543	36	4	to	to	PART
hassl-4543	36	5	be	be	AUX
hassl-4543	36	6	more	more	ADV
hassl-4543	36	7	cautious	cautious	ADJ
hassl-4543	36	8	and	and	CCONJ
hassl-4543	36	9	conservative	conservative	ADJ
hassl-4543	36	10	in	in	ADP
hassl-4543	36	11	decision	decision	NOUN
hassl-4543	36	12	-	-	PUNCT
hassl-4543	36	13	making	making	NOUN
hassl-4543	36	14	,	,	PUNCT
hassl-4543	36	15	especially	especially	ADV
hassl-4543	36	16	in	in	ADP
hassl-4543	36	17	terms	term	NOUN
hassl-4543	36	18	of	of	ADP
hassl-4543	36	19	financial	financial	ADJ
hassl-4543	36	20	reporting	reporting	NOUN
hassl-4543	36	21	and	and	CCONJ
hassl-4543	36	22	tax	tax	NOUN
hassl-4543	36	23	planning	planning	NOUN
hassl-4543	36	24	(	(	PUNCT
hassl-4543	36	25	hoseini	hoseini	NOUN
hassl-4543	36	26	,	,	PUNCT
hassl-4543	36	27	safari	safari	ADJ
hassl-4543	36	28	gerayli	gerayli	NOUN
hassl-4543	36	29	,	,	PUNCT
hassl-4543	36	30	&	&	CCONJ
hassl-4543	36	31	valiyan	valiyan	PROPN
hassl-4543	36	32	,	,	PUNCT
hassl-4543	36	33	2019	2019	NUM
hassl-4543	36	34	)	)	PUNCT
hassl-4543	36	35	.	.	PUNCT
hassl-4543	37	1	therefore	therefore	ADV
hassl-4543	37	2	,	,	PUNCT
hassl-4543	37	3	gender	gender	NOUN
hassl-4543	37	4	diversity	diversity	NOUN
hassl-4543	37	5	in	in	ADP
hassl-4543	37	6	the	the	DET
hassl-4543	37	7	board	board	NOUN
hassl-4543	37	8	of	of	ADP
hassl-4543	37	9	commissioners	commissioner	NOUN
hassl-4543	37	10	and	and	CCONJ
hassl-4543	37	11	directors	director	NOUN
hassl-4543	37	12	can	can	AUX
hassl-4543	37	13	strengthen	strengthen	VERB
hassl-4543	37	14	the	the	DET
hassl-4543	37	15	relationship	relationship	NOUN
hassl-4543	37	16	between	between	ADP
hassl-4543	37	17	board	board	NOUN
hassl-4543	37	18	size	size	NOUN
hassl-4543	37	19	and	and	CCONJ
hassl-4543	37	20	tax	tax	NOUN
hassl-4543	37	21	avoidance	avoidance	NOUN
hassl-4543	37	22	,	,	PUNCT
hassl-4543	37	23	while	while	SCONJ
hassl-4543	37	24	improving	improve	VERB
hassl-4543	37	25	overall	overall	ADJ
hassl-4543	37	26	corporate	corporate	ADJ
hassl-4543	37	27	governance	governance	NOUN
hassl-4543	37	28	.	.	PUNCT
hassl-4543	38	1	a	a	DET
hassl-4543	38	2	stronger	strong	ADJ
hassl-4543	38	3	governance	governance	NOUN
hassl-4543	38	4	framework	framework	NOUN
hassl-4543	38	5	with	with	ADP
hassl-4543	38	6	a	a	DET
hassl-4543	38	7	diverse	diverse	ADJ
hassl-4543	38	8	composition	composition	NOUN
hassl-4543	38	9	is	be	AUX
hassl-4543	38	10	expected	expect	VERB
hassl-4543	38	11	to	to	PART
hassl-4543	38	12	reduce	reduce	VERB
hassl-4543	38	13	opportunistic	opportunistic	ADJ
hassl-4543	38	14	behavior	behavior	NOUN
hassl-4543	38	15	in	in	ADP
hassl-4543	38	16	tax	tax	NOUN
hassl-4543	38	17	avoidance	avoidance	NOUN
hassl-4543	38	18	.	.	PUNCT
hassl-4543	39	1	despite	despite	SCONJ
hassl-4543	39	2	significant	significant	ADJ
hassl-4543	39	3	progress	progress	NOUN
hassl-4543	39	4	in	in	ADP
hassl-4543	39	5	understanding	understand	VERB
hassl-4543	39	6	the	the	DET
hassl-4543	39	7	relationship	relationship	NOUN
hassl-4543	39	8	between	between	ADP
hassl-4543	39	9	corporate	corporate	ADJ
hassl-4543	39	10	governance	governance	NOUN
hassl-4543	39	11	and	and	CCONJ
hassl-4543	39	12	tax	tax	NOUN
hassl-4543	39	13	avoidance	avoidance	NOUN
hassl-4543	39	14	,	,	PUNCT
hassl-4543	39	15	there	there	PRON
hassl-4543	39	16	is	be	VERB
hassl-4543	39	17	still	still	ADV
hassl-4543	39	18	a	a	DET
hassl-4543	39	19	pressing	press	VERB
hassl-4543	39	20	need	need	NOUN
hassl-4543	39	21	to	to	PART
hassl-4543	39	22	further	far	ADV
hassl-4543	39	23	explore	explore	VERB
hassl-4543	39	24	the	the	DET
hassl-4543	39	25	role	role	NOUN
hassl-4543	39	26	of	of	ADP
hassl-4543	39	27	gender	gender	NOUN
hassl-4543	39	28	diversity	diversity	NOUN
hassl-4543	39	29	in	in	ADP
hassl-4543	39	30	this	this	DET
hassl-4543	39	31	context	context	NOUN
hassl-4543	39	32	.	.	PUNCT
hassl-4543	40	1	studies	study	NOUN
hassl-4543	40	2	such	such	ADJ
hassl-4543	40	3	as	as	ADP
hassl-4543	40	4	richardson	richardson	PROPN
hassl-4543	40	5	et	et	PROPN
hassl-4543	40	6	al	al	PROPN
hassl-4543	40	7	.	.	PROPN
hassl-4543	41	1	(	(	PUNCT
hassl-4543	41	2	2016	2016	NUM
hassl-4543	41	3	)	)	PUNCT
hassl-4543	41	4	and	and	CCONJ
hassl-4543	41	5	lanis	lani	NOUN
hassl-4543	41	6	et	et	PROPN
hassl-4543	41	7	al	al	PROPN
hassl-4543	41	8	.	.	PROPN
hassl-4543	42	1	(	(	PUNCT
hassl-4543	42	2	2017	2017	NUM
hassl-4543	42	3	)	)	PUNCT
hassl-4543	42	4	have	have	AUX
hassl-4543	42	5	highlighted	highlight	VERB
hassl-4543	42	6	the	the	DET
hassl-4543	42	7	importance	importance	NOUN
hassl-4543	42	8	of	of	ADP
hassl-4543	42	9	female	female	ADJ
hassl-4543	42	10	board	board	NOUN
hassl-4543	42	11	representation	representation	NOUN
hassl-4543	42	12	in	in	ADP
hassl-4543	42	13	reducing	reduce	VERB
hassl-4543	42	14	tax	tax	NOUN
hassl-4543	42	15	aggressiveness	aggressiveness	NOUN
hassl-4543	42	16	.	.	PUNCT
hassl-4543	43	1	however	however	ADV
hassl-4543	43	2	,	,	PUNCT
hassl-4543	43	3	these	these	DET
hassl-4543	43	4	findings	finding	NOUN
hassl-4543	43	5	need	need	VERB
hassl-4543	43	6	to	to	PART
hassl-4543	43	7	be	be	AUX
hassl-4543	43	8	strengthened	strengthen	VERB
hassl-4543	43	9	with	with	ADP
hassl-4543	43	10	broader	broad	ADJ
hassl-4543	43	11	empirical	empirical	ADJ
hassl-4543	43	12	evidence	evidence	NOUN
hassl-4543	43	13	across	across	ADP
hassl-4543	43	14	industries	industry	NOUN
hassl-4543	43	15	and	and	CCONJ
hassl-4543	43	16	geographies	geography	NOUN
hassl-4543	43	17	.	.	PUNCT
hassl-4543	44	1	examining	examine	VERB
hassl-4543	44	2	how	how	SCONJ
hassl-4543	44	3	gender	gender	NOUN
hassl-4543	44	4	diversity	diversity	NOUN
hassl-4543	44	5	interacts	interact	VERB
hassl-4543	44	6	with	with	ADP
hassl-4543	44	7	other	other	ADJ
hassl-4543	44	8	governance	governance	NOUN
hassl-4543	44	9	mechanisms	mechanism	NOUN
hassl-4543	44	10	can	can	AUX
hassl-4543	44	11	provide	provide	VERB
hassl-4543	44	12	valuable	valuable	ADJ
hassl-4543	44	13	insights	insight	NOUN
hassl-4543	44	14	into	into	ADP
hassl-4543	44	15	how	how	SCONJ
hassl-4543	44	16	companies	company	NOUN
hassl-4543	44	17	can	can	AUX
hassl-4543	44	18	balance	balance	VERB
hassl-4543	44	19	effective	effective	ADJ
hassl-4543	44	20	tax	tax	NOUN
hassl-4543	44	21	planning	planning	NOUN
hassl-4543	44	22	with	with	ADP
hassl-4543	44	23	ethical	ethical	ADJ
hassl-4543	44	24	standards	standard	NOUN
hassl-4543	44	25	.	.	PUNCT
hassl-4543	45	1	given	give	VERB
hassl-4543	45	2	the	the	DET
hassl-4543	45	3	growing	grow	VERB
hassl-4543	45	4	attention	attention	NOUN
hassl-4543	45	5	to	to	ADP
hassl-4543	45	6	corporate	corporate	ADJ
hassl-4543	45	7	transparency	transparency	NOUN
hassl-4543	45	8	and	and	CCONJ
hassl-4543	45	9	responsible	responsible	ADJ
hassl-4543	45	10	governance	governance	NOUN
hassl-4543	45	11	,	,	PUNCT
hassl-4543	45	12	understanding	understand	VERB
hassl-4543	45	13	how	how	SCONJ
hassl-4543	45	14	gender	gender	NOUN
hassl-4543	45	15	diversity	diversity	NOUN
hassl-4543	45	16	impacts	impact	VERB
hassl-4543	45	17	tax	tax	NOUN
hassl-4543	45	18	strategies	strategy	NOUN
hassl-4543	45	19	is	be	AUX
hassl-4543	45	20	important	important	ADJ
hassl-4543	45	21	for	for	ADP
hassl-4543	45	22	both	both	DET
hassl-4543	45	23	academics	academic	NOUN
hassl-4543	45	24	and	and	CCONJ
hassl-4543	45	25	practitioners	practitioner	NOUN
hassl-4543	45	26	.	.	PUNCT
hassl-4543	46	1	this	this	DET
hassl-4543	46	2	study	study	NOUN
hassl-4543	46	3	makes	make	VERB
hassl-4543	46	4	a	a	DET
hassl-4543	46	5	significant	significant	ADJ
hassl-4543	46	6	contribution	contribution	NOUN
hassl-4543	46	7	to	to	ADP
hassl-4543	46	8	the	the	DET
hassl-4543	46	9	literature	literature	NOUN
hassl-4543	46	10	on	on	ADP
hassl-4543	46	11	corporate	corporate	ADJ
hassl-4543	46	12	governance	governance	NOUN
hassl-4543	46	13	and	and	CCONJ
hassl-4543	46	14	tax	tax	NOUN
hassl-4543	46	15	avoidance	avoidance	NOUN
hassl-4543	46	16	.	.	PUNCT
hassl-4543	47	1	first	first	ADV
hassl-4543	47	2	,	,	PUNCT
hassl-4543	47	3	it	it	PRON
hassl-4543	47	4	provides	provide	VERB
hassl-4543	47	5	a	a	DET
hassl-4543	47	6	deeper	deep	ADJ
hassl-4543	47	7	exploration	exploration	NOUN
hassl-4543	47	8	of	of	ADP
hassl-4543	47	9	the	the	DET
hassl-4543	47	10	influence	influence	NOUN
hassl-4543	47	11	of	of	ADP
hassl-4543	47	12	gender	gender	NOUN
hassl-4543	47	13	diversity	diversity	NOUN
hassl-4543	47	14	on	on	ADP
hassl-4543	47	15	tax	tax	NOUN
hassl-4543	47	16	avoidance	avoidance	NOUN
hassl-4543	47	17	—	—	PUNCT
hassl-4543	47	18	an	an	DET
hassl-4543	47	19	area	area	NOUN
hassl-4543	47	20	that	that	PRON
hassl-4543	47	21	has	have	AUX
hassl-4543	47	22	received	receive	VERB
hassl-4543	47	23	relatively	relatively	ADV
hassl-4543	47	24	limited	limit	VERB
hassl-4543	47	25	attention	attention	NOUN
hassl-4543	47	26	in	in	ADP
hassl-4543	47	27	previous	previous	ADJ
hassl-4543	47	28	research	research	NOUN
hassl-4543	47	29	.	.	PUNCT
hassl-4543	48	1	second	second	ADJ
hassl-4543	48	2	,	,	PUNCT
hassl-4543	48	3	this	this	DET
hassl-4543	48	4	study	study	NOUN
hassl-4543	48	5	provides	provide	VERB
hassl-4543	48	6	empirical	empirical	ADJ
hassl-4543	48	7	evidence	evidence	NOUN
hassl-4543	48	8	on	on	ADP
hassl-4543	48	9	how	how	SCONJ
hassl-4543	48	10	board	board	NOUN
hassl-4543	48	11	size	size	NOUN
hassl-4543	48	12	and	and	CCONJ
hassl-4543	48	13	the	the	DET
hassl-4543	48	14	proportion	proportion	NOUN
hassl-4543	48	15	of	of	ADP
hassl-4543	48	16	independent	independent	ADJ
hassl-4543	48	17	commissioners	commissioner	NOUN
hassl-4543	48	18	affect	affect	VERB
hassl-4543	48	19	tax	tax	NOUN
hassl-4543	48	20	avoidance	avoidance	NOUN
hassl-4543	48	21	,	,	PUNCT
hassl-4543	48	22	by	by	ADP
hassl-4543	48	23	including	include	VERB
hassl-4543	48	24	gender	gender	NOUN
hassl-4543	48	25	as	as	ADP
hassl-4543	48	26	a	a	DET
hassl-4543	48	27	moderating	moderating	NOUN
hassl-4543	48	28	factor	factor	NOUN
hassl-4543	48	29	.	.	PUNCT
hassl-4543	49	1	thus	thus	ADV
hassl-4543	49	2	,	,	PUNCT
hassl-4543	49	3	this	this	DET
hassl-4543	49	4	study	study	NOUN
hassl-4543	49	5	not	not	PART
hassl-4543	49	6	only	only	ADV
hassl-4543	49	7	enriches	enrich	VERB
hassl-4543	49	8	the	the	DET
hassl-4543	49	9	understanding	understanding	NOUN
hassl-4543	49	10	of	of	ADP
hassl-4543	49	11	the	the	DET
hassl-4543	49	12	role	role	NOUN
hassl-4543	49	13	of	of	ADP
hassl-4543	49	14	corporate	corporate	ADJ
hassl-4543	49	15	governance	governance	NOUN
hassl-4543	49	16	in	in	ADP
hassl-4543	49	17	tax	tax	NOUN
hassl-4543	49	18	avoidance	avoidance	NOUN
hassl-4543	49	19	but	but	CCONJ
hassl-4543	49	20	also	also	ADV
hassl-4543	49	21	highlights	highlight	VERB
hassl-4543	49	22	the	the	DET
hassl-4543	49	23	importance	importance	NOUN
hassl-4543	49	24	of	of	ADP
hassl-4543	49	25	gender	gender	NOUN
hassl-4543	49	26	diversity	diversity	NOUN
hassl-4543	49	27	as	as	ADP
hassl-4543	49	28	a	a	DET
hassl-4543	49	29	key	key	ADJ
hassl-4543	49	30	factor	factor	NOUN
hassl-4543	49	31	in	in	ADP
hassl-4543	49	32	ensuring	ensure	VERB
hassl-4543	49	33	ethical	ethical	ADJ
hassl-4543	49	34	and	and	CCONJ
hassl-4543	49	35	transparent	transparent	ADJ
hassl-4543	49	36	tax	tax	NOUN
hassl-4543	49	37	practices	practice	NOUN
hassl-4543	49	38	.	.	PUNCT
hassl-4543	50	1	this	this	DET
hassl-4543	50	2	study	study	NOUN
hassl-4543	50	3	is	be	AUX
hassl-4543	50	4	organized	organize	VERB
hassl-4543	50	5	into	into	ADP
hassl-4543	50	6	a	a	DET
hassl-4543	50	7	systematic	systematic	ADJ
hassl-4543	50	8	framework	framework	NOUN
hassl-4543	50	9	.	.	PUNCT
hassl-4543	51	1	the	the	DET
hassl-4543	51	2	following	follow	VERB
hassl-4543	51	3	section	section	NOUN
hassl-4543	51	4	provides	provide	VERB
hassl-4543	51	5	an	an	DET
hassl-4543	51	6	in	in	ADP
hassl-4543	51	7	-	-	PUNCT
hassl-4543	51	8	depth	depth	NOUN
hassl-4543	51	9	literature	literature	NOUN
hassl-4543	51	10	review	review	NOUN
hassl-4543	51	11	and	and	CCONJ
hassl-4543	51	12	formulates	formulate	VERB
hassl-4543	51	13	hypotheses	hypothesis	NOUN
hassl-4543	51	14	to	to	PART
hassl-4543	51	15	be	be	AUX
hassl-4543	51	16	tested	test	VERB
hassl-4543	51	17	empirically	empirically	ADV
hassl-4543	51	18	.	.	PUNCT
hassl-4543	52	1	the	the	DET
hassl-4543	52	2	third	third	ADJ
hassl-4543	52	3	section	section	NOUN
hassl-4543	52	4	outlines	outline	VERB
hassl-4543	52	5	the	the	DET
hassl-4543	52	6	analytical	analytical	ADJ
hassl-4543	52	7	model	model	NOUN
hassl-4543	52	8	used	use	VERB
hassl-4543	52	9	,	,	PUNCT
hassl-4543	52	10	including	include	VERB
hassl-4543	52	11	the	the	DET
hassl-4543	52	12	variables	variable	NOUN
hassl-4543	52	13	considered	consider	VERB
hassl-4543	52	14	.	.	PUNCT
hassl-4543	53	1	the	the	DET
hassl-4543	53	2	fourth	fourth	ADJ
hassl-4543	53	3	section	section	NOUN
hassl-4543	53	4	presents	present	VERB
hassl-4543	53	5	the	the	DET
hassl-4543	53	6	data	datum	NOUN
hassl-4543	53	7	,	,	PUNCT
hassl-4543	53	8	descriptive	descriptive	ADJ
hassl-4543	53	9	statistics	statistic	NOUN
hassl-4543	53	10	,	,	PUNCT
hassl-4543	53	11	empirical	empirical	ADJ
hassl-4543	53	12	analysis	analysis	NOUN
hassl-4543	53	13	,	,	PUNCT
hassl-4543	53	14	robustness	robustness	NOUN
hassl-4543	53	15	tests	test	NOUN
hassl-4543	53	16	,	,	PUNCT
hassl-4543	53	17	and	and	CCONJ
hassl-4543	53	18	a	a	DET
hassl-4543	53	19	comprehensive	comprehensive	ADJ
hassl-4543	53	20	discussion	discussion	NOUN
hassl-4543	53	21	of	of	ADP
hassl-4543	53	22	the	the	DET
hassl-4543	53	23	findings	finding	NOUN
hassl-4543	53	24	.	.	PUNCT
hassl-4543	54	1	the	the	DET
hassl-4543	54	2	final	final	ADJ
hassl-4543	54	3	section	section	NOUN
hassl-4543	54	4	concludes	conclude	VERB
hassl-4543	54	5	the	the	DET
hassl-4543	54	6	study	study	NOUN
hassl-4543	54	7	and	and	CCONJ
hassl-4543	54	8	offers	offer	VERB
hassl-4543	54	9	insights	insight	NOUN
hassl-4543	54	10	into	into	ADP
hassl-4543	54	11	the	the	DET
hassl-4543	54	12	implications	implication	NOUN
hassl-4543	54	13	of	of	ADP
hassl-4543	54	14	the	the	DET
hassl-4543	54	15	research	research	NOUN
hassl-4543	54	16	results	result	NOUN
hassl-4543	54	17	.	.	PUNCT
hassl-4543	55	1	2	2	X
hassl-4543	55	2	.	.	X
hassl-4543	55	3	literature	literature	NOUN
hassl-4543	55	4	review	review	PROPN
hassl-4543	55	5	and	and	CCONJ
hassl-4543	55	6	hypotheses	hypothese	VERB
hassl-4543	55	7	development	development	NOUN
hassl-4543	55	8	2.1	2.1	NUM
hassl-4543	55	9	.	.	PUNCT
hassl-4543	56	1	tax	tax	NOUN
hassl-4543	56	2	avoidance	avoidance	NOUN
hassl-4543	56	3	tax	tax	NOUN
hassl-4543	56	4	avoidance	avoidance	NOUN
hassl-4543	56	5	plays	play	VERB
hassl-4543	56	6	a	a	DET
hassl-4543	56	7	significant	significant	ADJ
hassl-4543	56	8	role	role	NOUN
hassl-4543	56	9	in	in	ADP
hassl-4543	56	10	managing	manage	VERB
hassl-4543	56	11	a	a	DET
hassl-4543	56	12	company	company	NOUN
hassl-4543	56	13	’s	’s	PART
hassl-4543	56	14	operational	operational	ADJ
hassl-4543	56	15	costs	cost	NOUN
hassl-4543	56	16	,	,	PUNCT
hassl-4543	56	17	as	as	SCONJ
hassl-4543	56	18	it	it	PRON
hassl-4543	56	19	allows	allow	VERB
hassl-4543	56	20	firms	firm	NOUN
hassl-4543	56	21	to	to	PART
hassl-4543	56	22	legally	legally	ADV
hassl-4543	56	23	reduce	reduce	VERB
hassl-4543	56	24	the	the	DET
hassl-4543	56	25	amount	amount	NOUN
hassl-4543	56	26	of	of	ADP
hassl-4543	56	27	taxes	taxis	NOUN
hassl-4543	56	28	they	they	PRON
hassl-4543	56	29	owe	owe	VERB
hassl-4543	56	30	.	.	PUNCT
hassl-4543	57	1	tax	tax	NOUN
hassl-4543	57	2	avoidance	avoidance	NOUN
hassl-4543	57	3	encompasses	encompass	VERB
hassl-4543	57	4	a	a	DET
hassl-4543	57	5	variety	variety	NOUN
hassl-4543	57	6	of	of	ADP
hassl-4543	57	7	strategies	strategy	NOUN
hassl-4543	57	8	—	—	PUNCT
hassl-4543	57	9	some	some	PRON
hassl-4543	57	10	entirely	entirely	ADV
hassl-4543	57	11	legal	legal	ADJ
hassl-4543	57	12	,	,	PUNCT
hassl-4543	57	13	while	while	SCONJ
hassl-4543	57	14	humanities	humanity	NOUN
hassl-4543	57	15	and	and	CCONJ
hassl-4543	57	16	social	social	ADJ
hassl-4543	57	17	sciences	science	NOUN
hassl-4543	57	18	letters	letter	NOUN
hassl-4543	57	19	,	,	PUNCT
hassl-4543	57	20	2025	2025	NUM
hassl-4543	57	21	,	,	PUNCT
hassl-4543	57	22	13(4	13(4	NUM
hassl-4543	57	23	):	):	PUNCT
hassl-4543	57	24	1717	1717	NUM
hassl-4543	57	25	-	-	SYM
hassl-4543	57	26	1734	1734	NUM
hassl-4543	57	27	1719	1719	NUM
hassl-4543	57	28	©	©	PROPN
hassl-4543	57	29	2025	2025	NUM
hassl-4543	57	30	conscientia	conscientia	PROPN
hassl-4543	57	31	beam	beam	PROPN
hassl-4543	57	32	.	.	PUNCT
hassl-4543	58	1	all	all	DET
hassl-4543	58	2	rights	right	NOUN
hassl-4543	58	3	reserved	reserve	VERB
hassl-4543	58	4	.	.	PUNCT
hassl-4543	59	1	others	other	NOUN
hassl-4543	59	2	border	border	VERB
hassl-4543	59	3	on	on	ADP
hassl-4543	59	4	illegal	illegal	ADJ
hassl-4543	59	5	tax	tax	NOUN
hassl-4543	59	6	schemes	scheme	NOUN
hassl-4543	59	7	.	.	PUNCT
hassl-4543	60	1	researchers	researcher	NOUN
hassl-4543	60	2	define	define	VERB
hassl-4543	60	3	corporate	corporate	ADJ
hassl-4543	60	4	tax	tax	NOUN
hassl-4543	60	5	avoidance	avoidance	NOUN
hassl-4543	60	6	as	as	ADP
hassl-4543	60	7	the	the	DET
hassl-4543	60	8	reduction	reduction	NOUN
hassl-4543	60	9	of	of	ADP
hassl-4543	60	10	explicit	explicit	ADJ
hassl-4543	60	11	taxes	taxis	NOUN
hassl-4543	60	12	paid	pay	VERB
hassl-4543	60	13	by	by	ADP
hassl-4543	60	14	firms	firm	NOUN
hassl-4543	60	15	.	.	PUNCT
hassl-4543	61	1	one	one	NUM
hassl-4543	61	2	commonly	commonly	ADV
hassl-4543	61	3	used	use	VERB
hassl-4543	61	4	method	method	NOUN
hassl-4543	61	5	to	to	PART
hassl-4543	61	6	measure	measure	VERB
hassl-4543	61	7	tax	tax	NOUN
hassl-4543	61	8	avoidance	avoidance	NOUN
hassl-4543	61	9	is	be	AUX
hassl-4543	61	10	the	the	DET
hassl-4543	61	11	three	three	NUM
hassl-4543	61	12	-	-	PUNCT
hassl-4543	61	13	year	year	NOUN
hassl-4543	61	14	average	average	ADJ
hassl-4543	61	15	ratio	ratio	NOUN
hassl-4543	61	16	of	of	ADP
hassl-4543	61	17	current	current	ADJ
hassl-4543	61	18	taxes	taxis	NOUN
hassl-4543	61	19	paid	pay	VERB
hassl-4543	61	20	to	to	ADP
hassl-4543	61	21	pre	pre	ADJ
hassl-4543	61	22	-	-	ADJ
hassl-4543	61	23	tax	tax	ADJ
hassl-4543	61	24	earnings	earning	NOUN
hassl-4543	61	25	(	(	PUNCT
hassl-4543	61	26	atwood	atwood	NOUN
hassl-4543	61	27	,	,	PUNCT
hassl-4543	61	28	drake	drake	PROPN
hassl-4543	61	29	,	,	PUNCT
hassl-4543	61	30	myers	myers	PROPN
hassl-4543	61	31	,	,	PUNCT
hassl-4543	61	32	&	&	CCONJ
hassl-4543	61	33	myers	myers	PROPN
hassl-4543	61	34	,	,	PUNCT
hassl-4543	61	35	2012	2012	NUM
hassl-4543	61	36	;	;	PUNCT
hassl-4543	61	37	hanlon	hanlon	NOUN
hassl-4543	61	38	&	&	CCONJ
hassl-4543	61	39	heitzman	heitzman	PROPN
hassl-4543	61	40	,	,	PUNCT
hassl-4543	61	41	2010	2010	NUM
hassl-4543	61	42	)	)	PUNCT
hassl-4543	61	43	.	.	PUNCT
hassl-4543	62	1	although	although	SCONJ
hassl-4543	62	2	tax	tax	NOUN
hassl-4543	62	3	avoidance	avoidance	NOUN
hassl-4543	62	4	can	can	AUX
hassl-4543	62	5	provide	provide	VERB
hassl-4543	62	6	short	short	ADJ
hassl-4543	62	7	-	-	PUNCT
hassl-4543	62	8	term	term	NOUN
hassl-4543	62	9	financial	financial	ADJ
hassl-4543	62	10	benefits	benefit	NOUN
hassl-4543	62	11	to	to	ADP
hassl-4543	62	12	companies	company	NOUN
hassl-4543	62	13	,	,	PUNCT
hassl-4543	62	14	its	its	PRON
hassl-4543	62	15	impact	impact	NOUN
hassl-4543	62	16	on	on	ADP
hassl-4543	62	17	transparency	transparency	NOUN
hassl-4543	62	18	and	and	CCONJ
hassl-4543	62	19	the	the	DET
hassl-4543	62	20	quality	quality	NOUN
hassl-4543	62	21	of	of	ADP
hassl-4543	62	22	financial	financial	ADJ
hassl-4543	62	23	reporting	reporting	NOUN
hassl-4543	62	24	can	can	AUX
hassl-4543	62	25	not	not	PART
hassl-4543	62	26	be	be	AUX
hassl-4543	62	27	overlooked	overlook	VERB
hassl-4543	62	28	.	.	PUNCT
hassl-4543	63	1	audit	audit	NOUN
hassl-4543	63	2	quality	quality	NOUN
hassl-4543	63	3	has	have	AUX
hassl-4543	63	4	been	be	AUX
hassl-4543	63	5	proven	prove	VERB
hassl-4543	63	6	to	to	PART
hassl-4543	63	7	play	play	VERB
hassl-4543	63	8	an	an	DET
hassl-4543	63	9	important	important	ADJ
hassl-4543	63	10	role	role	NOUN
hassl-4543	63	11	in	in	ADP
hassl-4543	63	12	detecting	detect	VERB
hassl-4543	63	13	and	and	CCONJ
hassl-4543	63	14	limiting	limit	VERB
hassl-4543	63	15	aggressive	aggressive	ADJ
hassl-4543	63	16	tax	tax	NOUN
hassl-4543	63	17	strategies	strategy	NOUN
hassl-4543	63	18	(	(	PUNCT
hassl-4543	63	19	lee	lee	PROPN
hassl-4543	63	20	&	&	CCONJ
hassl-4543	63	21	kao	kao	PROPN
hassl-4543	63	22	,	,	PUNCT
hassl-4543	63	23	2018	2018	NUM
hassl-4543	63	24	;	;	PUNCT
hassl-4543	63	25	maydew	maydew	PROPN
hassl-4543	63	26	&	&	CCONJ
hassl-4543	63	27	shackelford	shackelford	PROPN
hassl-4543	63	28	,	,	PUNCT
hassl-4543	63	29	2005	2005	NUM
hassl-4543	63	30	)	)	PUNCT
hassl-4543	63	31	.	.	PUNCT
hassl-4543	64	1	in	in	ADP
hassl-4543	64	2	this	this	DET
hassl-4543	64	3	context	context	NOUN
hassl-4543	64	4	,	,	PUNCT
hassl-4543	64	5	studying	study	VERB
hassl-4543	64	6	the	the	DET
hassl-4543	64	7	influence	influence	NOUN
hassl-4543	64	8	of	of	ADP
hassl-4543	64	9	corporate	corporate	ADJ
hassl-4543	64	10	governance	governance	NOUN
hassl-4543	64	11	mechanisms	mechanism	NOUN
hassl-4543	64	12	and	and	CCONJ
hassl-4543	64	13	gender	gender	NOUN
hassl-4543	64	14	diversity	diversity	NOUN
hassl-4543	64	15	related	relate	VERB
hassl-4543	64	16	to	to	ADP
hassl-4543	64	17	tax	tax	NOUN
hassl-4543	64	18	avoidance	avoidance	NOUN
hassl-4543	64	19	has	have	AUX
hassl-4543	64	20	become	become	VERB
hassl-4543	64	21	increasingly	increasingly	ADV
hassl-4543	64	22	important	important	ADJ
hassl-4543	64	23	.	.	PUNCT
hassl-4543	65	1	corporate	corporate	ADJ
hassl-4543	65	2	governance	governance	NOUN
hassl-4543	65	3	,	,	PUNCT
hassl-4543	65	4	particularly	particularly	ADV
hassl-4543	65	5	the	the	DET
hassl-4543	65	6	oversight	oversight	NOUN
hassl-4543	65	7	role	role	NOUN
hassl-4543	65	8	of	of	ADP
hassl-4543	65	9	the	the	DET
hassl-4543	65	10	board	board	NOUN
hassl-4543	65	11	of	of	ADP
hassl-4543	65	12	commissioners	commissioner	NOUN
hassl-4543	65	13	and	and	CCONJ
hassl-4543	65	14	independent	independent	ADJ
hassl-4543	65	15	directors	director	NOUN
hassl-4543	65	16	,	,	PUNCT
hassl-4543	65	17	has	have	AUX
hassl-4543	65	18	proven	prove	VERB
hassl-4543	65	19	to	to	PART
hassl-4543	65	20	be	be	AUX
hassl-4543	65	21	a	a	DET
hassl-4543	65	22	crucial	crucial	ADJ
hassl-4543	65	23	mechanism	mechanism	NOUN
hassl-4543	65	24	for	for	ADP
hassl-4543	65	25	ensuring	ensure	VERB
hassl-4543	65	26	that	that	SCONJ
hassl-4543	65	27	corporate	corporate	ADJ
hassl-4543	65	28	activities	activity	NOUN
hassl-4543	65	29	,	,	PUNCT
hassl-4543	65	30	such	such	ADJ
hassl-4543	65	31	as	as	ADP
hassl-4543	65	32	tax	tax	NOUN
hassl-4543	65	33	avoidance	avoidance	NOUN
hassl-4543	65	34	,	,	PUNCT
hassl-4543	65	35	are	be	AUX
hassl-4543	65	36	conducted	conduct	VERB
hassl-4543	65	37	legally	legally	ADV
hassl-4543	65	38	and	and	CCONJ
hassl-4543	65	39	ethically	ethically	ADV
hassl-4543	65	40	.	.	PUNCT
hassl-4543	66	1	effective	effective	ADJ
hassl-4543	66	2	governance	governance	NOUN
hassl-4543	66	3	can	can	AUX
hassl-4543	66	4	minimize	minimize	VERB
hassl-4543	66	5	opportunistic	opportunistic	ADJ
hassl-4543	66	6	behavior	behavior	NOUN
hassl-4543	66	7	and	and	CCONJ
hassl-4543	66	8	align	align	VERB
hassl-4543	66	9	corporate	corporate	ADJ
hassl-4543	66	10	actions	action	NOUN
hassl-4543	66	11	with	with	ADP
hassl-4543	66	12	shareholder	shareholder	NOUN
hassl-4543	66	13	interests	interest	NOUN
hassl-4543	66	14	.	.	PUNCT
hassl-4543	67	1	external	external	ADJ
hassl-4543	67	2	audits	audit	NOUN
hassl-4543	67	3	,	,	PUNCT
hassl-4543	67	4	as	as	ADP
hassl-4543	67	5	a	a	DET
hassl-4543	67	6	key	key	ADJ
hassl-4543	67	7	component	component	NOUN
hassl-4543	67	8	of	of	ADP
hassl-4543	67	9	corporate	corporate	ADJ
hassl-4543	67	10	governance	governance	NOUN
hassl-4543	67	11	,	,	PUNCT
hassl-4543	67	12	serve	serve	VERB
hassl-4543	67	13	to	to	PART
hassl-4543	67	14	reduce	reduce	VERB
hassl-4543	67	15	information	information	NOUN
hassl-4543	67	16	asymmetry	asymmetry	NOUN
hassl-4543	67	17	,	,	PUNCT
hassl-4543	67	18	enhance	enhance	VERB
hassl-4543	67	19	transparency	transparency	NOUN
hassl-4543	67	20	,	,	PUNCT
hassl-4543	67	21	and	and	CCONJ
hassl-4543	67	22	ensure	ensure	VERB
hassl-4543	67	23	compliance	compliance	NOUN
hassl-4543	67	24	with	with	ADP
hassl-4543	67	25	financial	financial	ADJ
hassl-4543	67	26	regulations	regulation	NOUN
hassl-4543	67	27	(	(	PUNCT
hassl-4543	67	28	antle	antle	ADJ
hassl-4543	67	29	,	,	PUNCT
hassl-4543	67	30	1982	1982	NUM
hassl-4543	67	31	;	;	PUNCT
hassl-4543	67	32	whittington	whittington	PROPN
hassl-4543	67	33	,	,	PUNCT
hassl-4543	67	34	1993	1993	NUM
hassl-4543	67	35	)	)	PUNCT
hassl-4543	67	36	.	.	PUNCT
hassl-4543	68	1	research	research	NOUN
hassl-4543	68	2	has	have	AUX
hassl-4543	68	3	shown	show	VERB
hassl-4543	68	4	that	that	SCONJ
hassl-4543	68	5	companies	company	NOUN
hassl-4543	68	6	in	in	ADP
hassl-4543	68	7	countries	country	NOUN
hassl-4543	68	8	with	with	ADP
hassl-4543	68	9	stronger	strong	ADJ
hassl-4543	68	10	governance	governance	NOUN
hassl-4543	68	11	frameworks	framework	NOUN
hassl-4543	68	12	tend	tend	VERB
hassl-4543	68	13	to	to	PART
hassl-4543	68	14	engage	engage	VERB
hassl-4543	68	15	in	in	ADP
hassl-4543	68	16	less	less	ADV
hassl-4543	68	17	aggressive	aggressive	ADJ
hassl-4543	68	18	tax	tax	NOUN
hassl-4543	68	19	avoidance	avoidance	NOUN
hassl-4543	68	20	(	(	PUNCT
hassl-4543	68	21	zeng	zeng	PROPN
hassl-4543	68	22	,	,	PUNCT
hassl-4543	68	23	2019	2019	NUM
hassl-4543	68	24	)	)	PUNCT
hassl-4543	68	25	.	.	PUNCT
hassl-4543	69	1	however	however	ADV
hassl-4543	69	2	,	,	PUNCT
hassl-4543	69	3	while	while	SCONJ
hassl-4543	69	4	the	the	DET
hassl-4543	69	5	role	role	NOUN
hassl-4543	69	6	of	of	ADP
hassl-4543	69	7	corporate	corporate	ADJ
hassl-4543	69	8	governance	governance	NOUN
hassl-4543	69	9	in	in	ADP
hassl-4543	69	10	curbing	curb	VERB
hassl-4543	69	11	tax	tax	NOUN
hassl-4543	69	12	avoidance	avoidance	NOUN
hassl-4543	69	13	is	be	AUX
hassl-4543	69	14	widely	widely	ADV
hassl-4543	69	15	recognized	recognize	VERB
hassl-4543	69	16	,	,	PUNCT
hassl-4543	69	17	understanding	understand	VERB
hassl-4543	69	18	how	how	SCONJ
hassl-4543	69	19	specific	specific	ADJ
hassl-4543	69	20	governance	governance	NOUN
hassl-4543	69	21	attributes	attribute	VERB
hassl-4543	69	22	,	,	PUNCT
hassl-4543	69	23	such	such	ADJ
hassl-4543	69	24	as	as	ADP
hassl-4543	69	25	gender	gender	NOUN
hassl-4543	69	26	diversity	diversity	NOUN
hassl-4543	69	27	on	on	ADP
hassl-4543	69	28	boards	board	NOUN
hassl-4543	69	29	of	of	ADP
hassl-4543	69	30	directors	director	NOUN
hassl-4543	69	31	,	,	PUNCT
hassl-4543	69	32	affect	affect	VERB
hassl-4543	69	33	this	this	DET
hassl-4543	69	34	outcome	outcome	NOUN
hassl-4543	69	35	remains	remain	VERB
hassl-4543	69	36	limited	limited	ADJ
hassl-4543	69	37	.	.	PUNCT
hassl-4543	70	1	gender	gender	NOUN
hassl-4543	70	2	diversity	diversity	NOUN
hassl-4543	70	3	on	on	ADP
hassl-4543	70	4	corporate	corporate	ADJ
hassl-4543	70	5	boards	board	NOUN
hassl-4543	70	6	has	have	AUX
hassl-4543	70	7	been	be	AUX
hassl-4543	70	8	found	find	VERB
hassl-4543	70	9	to	to	PART
hassl-4543	70	10	influence	influence	VERB
hassl-4543	70	11	not	not	PART
hassl-4543	70	12	only	only	ADV
hassl-4543	70	13	corporate	corporate	ADJ
hassl-4543	70	14	governance	governance	NOUN
hassl-4543	70	15	but	but	CCONJ
hassl-4543	70	16	also	also	ADV
hassl-4543	70	17	financial	financial	ADJ
hassl-4543	70	18	decisions	decision	NOUN
hassl-4543	70	19	,	,	PUNCT
hassl-4543	70	20	including	include	VERB
hassl-4543	70	21	tax	tax	NOUN
hassl-4543	70	22	avoidance	avoidance	NOUN
hassl-4543	70	23	.	.	PUNCT
hassl-4543	71	1	research	research	NOUN
hassl-4543	71	2	shows	show	VERB
hassl-4543	71	3	that	that	SCONJ
hassl-4543	71	4	female	female	ADJ
hassl-4543	71	5	directors	director	NOUN
hassl-4543	71	6	often	often	ADV
hassl-4543	71	7	bring	bring	VERB
hassl-4543	71	8	different	different	ADJ
hassl-4543	71	9	perspectives	perspective	NOUN
hassl-4543	71	10	and	and	CCONJ
hassl-4543	71	11	management	management	NOUN
hassl-4543	71	12	styles	style	NOUN
hassl-4543	71	13	to	to	PART
hassl-4543	71	14	board	board	VERB
hassl-4543	71	15	decision	decision	NOUN
hassl-4543	71	16	-	-	PUNCT
hassl-4543	71	17	making	making	NOUN
hassl-4543	71	18	,	,	PUNCT
hassl-4543	71	19	which	which	PRON
hassl-4543	71	20	can	can	AUX
hassl-4543	71	21	improve	improve	VERB
hassl-4543	71	22	the	the	DET
hassl-4543	71	23	overall	overall	ADJ
hassl-4543	71	24	effectiveness	effectiveness	NOUN
hassl-4543	71	25	of	of	ADP
hassl-4543	71	26	board	board	NOUN
hassl-4543	71	27	oversight	oversight	NOUN
hassl-4543	71	28	and	and	CCONJ
hassl-4543	71	29	control	control	NOUN
hassl-4543	71	30	(	(	PUNCT
hassl-4543	71	31	adams	adams	PROPN
hassl-4543	71	32	&	&	CCONJ
hassl-4543	71	33	ferreira	ferreira	PROPN
hassl-4543	71	34	,	,	PUNCT
hassl-4543	71	35	2009	2009	NUM
hassl-4543	71	36	;	;	PUNCT
hassl-4543	71	37	francoeur	francoeur	PROPN
hassl-4543	71	38	,	,	PUNCT
hassl-4543	71	39	labelle	labelle	PROPN
hassl-4543	71	40	,	,	PUNCT
hassl-4543	71	41	&	&	CCONJ
hassl-4543	71	42	sinclair	sinclair	PROPN
hassl-4543	71	43	-	-	PUNCT
hassl-4543	71	44	desgagné	desgagné	PROPN
hassl-4543	71	45	,	,	PUNCT
hassl-4543	71	46	2008	2008	NUM
hassl-4543	71	47	)	)	PUNCT
hassl-4543	71	48	.	.	PUNCT
hassl-4543	72	1	for	for	ADP
hassl-4543	72	2	example	example	NOUN
hassl-4543	72	3	,	,	PUNCT
hassl-4543	72	4	boussaidi	boussaidi	NOUN
hassl-4543	72	5	and	and	CCONJ
hassl-4543	72	6	hamed	hamed	PROPN
hassl-4543	72	7	(	(	PUNCT
hassl-4543	72	8	2015	2015	NUM
hassl-4543	72	9	)	)	PUNCT
hassl-4543	72	10	found	find	VERB
hassl-4543	72	11	that	that	SCONJ
hassl-4543	72	12	gender	gender	NOUN
hassl-4543	72	13	diversity	diversity	NOUN
hassl-4543	72	14	had	have	VERB
hassl-4543	72	15	a	a	DET
hassl-4543	72	16	significant	significant	ADJ
hassl-4543	72	17	impact	impact	NOUN
hassl-4543	72	18	on	on	ADP
hassl-4543	72	19	the	the	DET
hassl-4543	72	20	effective	effective	ADJ
hassl-4543	72	21	tax	tax	NOUN
hassl-4543	72	22	rate	rate	NOUN
hassl-4543	72	23	(	(	PUNCT
hassl-4543	72	24	etr	etr	PROPN
hassl-4543	72	25	)	)	PUNCT
hassl-4543	72	26	in	in	ADP
hassl-4543	72	27	tunisia	tunisia	PROPN
hassl-4543	72	28	,	,	PUNCT
hassl-4543	72	29	with	with	ADP
hassl-4543	72	30	higher	high	ADJ
hassl-4543	72	31	etrs	etrs	ADJ
hassl-4543	72	32	indicating	indicate	VERB
hassl-4543	72	33	lower	low	ADJ
hassl-4543	72	34	levels	level	NOUN
hassl-4543	72	35	of	of	ADP
hassl-4543	72	36	tax	tax	NOUN
hassl-4543	72	37	avoidance	avoidance	NOUN
hassl-4543	72	38	.	.	PUNCT
hassl-4543	73	1	similarly	similarly	ADV
hassl-4543	73	2	,	,	PUNCT
hassl-4543	73	3	lanis	lanis	PROPN
hassl-4543	73	4	et	et	PROPN
hassl-4543	73	5	al	al	PROPN
hassl-4543	73	6	.	.	PROPN
hassl-4543	74	1	(	(	PUNCT
hassl-4543	74	2	2017	2017	NUM
hassl-4543	74	3	)	)	PUNCT
hassl-4543	74	4	reported	report	VERB
hassl-4543	74	5	a	a	DET
hassl-4543	74	6	negative	negative	ADJ
hassl-4543	74	7	correlation	correlation	NOUN
hassl-4543	74	8	between	between	ADP
hassl-4543	74	9	gender	gender	NOUN
hassl-4543	74	10	diversity	diversity	NOUN
hassl-4543	74	11	and	and	CCONJ
hassl-4543	74	12	tax	tax	NOUN
hassl-4543	74	13	aggressiveness	aggressiveness	NOUN
hassl-4543	74	14	among	among	ADP
hassl-4543	74	15	us	us	PROPN
hassl-4543	74	16	firms	firm	NOUN
hassl-4543	74	17	.	.	PUNCT
hassl-4543	75	1	the	the	DET
hassl-4543	75	2	presence	presence	NOUN
hassl-4543	75	3	of	of	ADP
hassl-4543	75	4	women	woman	NOUN
hassl-4543	75	5	on	on	ADP
hassl-4543	75	6	boards	board	NOUN
hassl-4543	75	7	appears	appear	VERB
hassl-4543	75	8	to	to	PART
hassl-4543	75	9	reduce	reduce	VERB
hassl-4543	75	10	tax	tax	NOUN
hassl-4543	75	11	aggressiveness	aggressiveness	NOUN
hassl-4543	75	12	,	,	PUNCT
hassl-4543	75	13	making	make	VERB
hassl-4543	75	14	gender	gender	NOUN
hassl-4543	75	15	diversity	diversity	NOUN
hassl-4543	75	16	an	an	DET
hassl-4543	75	17	important	important	ADJ
hassl-4543	75	18	element	element	NOUN
hassl-4543	75	19	in	in	ADP
hassl-4543	75	20	corporate	corporate	ADJ
hassl-4543	75	21	governance	governance	NOUN
hassl-4543	75	22	frameworks	framework	NOUN
hassl-4543	75	23	aimed	aim	VERB
hassl-4543	75	24	at	at	ADP
hassl-4543	75	25	ensuring	ensure	VERB
hassl-4543	75	26	ethical	ethical	ADJ
hassl-4543	75	27	tax	tax	NOUN
hassl-4543	75	28	practices	practice	NOUN
hassl-4543	75	29	.	.	PUNCT
hassl-4543	76	1	2.2	2.2	NUM
hassl-4543	76	2	.	.	PUNCT
hassl-4543	76	3	corporate	corporate	ADJ
hassl-4543	76	4	governance	governance	NOUN
hassl-4543	76	5	corporate	corporate	ADJ
hassl-4543	76	6	governance	governance	NOUN
hassl-4543	76	7	plays	play	VERB
hassl-4543	76	8	a	a	DET
hassl-4543	76	9	significant	significant	ADJ
hassl-4543	76	10	role	role	NOUN
hassl-4543	76	11	in	in	ADP
hassl-4543	76	12	shaping	shape	VERB
hassl-4543	76	13	tax	tax	NOUN
hassl-4543	76	14	avoidance	avoidance	NOUN
hassl-4543	76	15	behavior	behavior	NOUN
hassl-4543	76	16	within	within	ADP
hassl-4543	76	17	a	a	DET
hassl-4543	76	18	company	company	NOUN
hassl-4543	76	19	,	,	PUNCT
hassl-4543	76	20	primarily	primarily	ADV
hassl-4543	76	21	through	through	ADP
hassl-4543	76	22	the	the	DET
hassl-4543	76	23	size	size	NOUN
hassl-4543	76	24	of	of	ADP
hassl-4543	76	25	the	the	DET
hassl-4543	76	26	board	board	NOUN
hassl-4543	76	27	of	of	ADP
hassl-4543	76	28	directors	director	NOUN
hassl-4543	76	29	.	.	PUNCT
hassl-4543	77	1	the	the	DET
hassl-4543	77	2	board	board	NOUN
hassl-4543	77	3	of	of	ADP
hassl-4543	77	4	directors	director	NOUN
hassl-4543	77	5	is	be	AUX
hassl-4543	77	6	responsible	responsible	ADJ
hassl-4543	77	7	for	for	ADP
hassl-4543	77	8	overseeing	oversee	VERB
hassl-4543	77	9	management	management	NOUN
hassl-4543	77	10	activities	activity	NOUN
hassl-4543	77	11	,	,	PUNCT
hassl-4543	77	12	including	include	VERB
hassl-4543	77	13	tax	tax	NOUN
hassl-4543	77	14	-	-	PUNCT
hassl-4543	77	15	related	relate	VERB
hassl-4543	77	16	decisions	decision	NOUN
hassl-4543	77	17	.	.	PUNCT
hassl-4543	78	1	research	research	NOUN
hassl-4543	78	2	shows	show	VERB
hassl-4543	78	3	that	that	SCONJ
hassl-4543	78	4	larger	large	ADJ
hassl-4543	78	5	boards	board	NOUN
hassl-4543	78	6	often	often	ADV
hassl-4543	78	7	lead	lead	VERB
hassl-4543	78	8	to	to	ADP
hassl-4543	78	9	increased	increase	VERB
hassl-4543	78	10	tax	tax	NOUN
hassl-4543	78	11	avoidance	avoidance	NOUN
hassl-4543	78	12	because	because	SCONJ
hassl-4543	78	13	they	they	PRON
hassl-4543	78	14	involve	involve	VERB
hassl-4543	78	15	more	more	ADJ
hassl-4543	78	16	perspectives	perspective	NOUN
hassl-4543	78	17	and	and	CCONJ
hassl-4543	78	18	interests	interest	NOUN
hassl-4543	78	19	.	.	PUNCT
hassl-4543	79	1	desai	desai	PROPN
hassl-4543	79	2	and	and	CCONJ
hassl-4543	79	3	dharmapala	dharmapala	PROPN
hassl-4543	79	4	(	(	PUNCT
hassl-4543	79	5	2006	2006	NUM
hassl-4543	79	6	)	)	PUNCT
hassl-4543	79	7	argue	argue	VERB
hassl-4543	79	8	that	that	SCONJ
hassl-4543	79	9	larger	large	ADJ
hassl-4543	79	10	boards	board	NOUN
hassl-4543	79	11	may	may	AUX
hassl-4543	79	12	provide	provide	VERB
hassl-4543	79	13	greater	great	ADJ
hassl-4543	79	14	incentives	incentive	NOUN
hassl-4543	79	15	for	for	SCONJ
hassl-4543	79	16	directors	director	NOUN
hassl-4543	79	17	to	to	PART
hassl-4543	79	18	implement	implement	VERB
hassl-4543	79	19	aggressive	aggressive	ADJ
hassl-4543	79	20	tax	tax	NOUN
hassl-4543	79	21	strategies	strategy	NOUN
hassl-4543	79	22	,	,	PUNCT
hassl-4543	79	23	as	as	SCONJ
hassl-4543	79	24	the	the	DET
hassl-4543	79	25	larger	large	ADJ
hassl-4543	79	26	number	number	NOUN
hassl-4543	79	27	of	of	ADP
hassl-4543	79	28	participants	participant	NOUN
hassl-4543	79	29	can	can	AUX
hassl-4543	79	30	complicate	complicate	VERB
hassl-4543	79	31	the	the	DET
hassl-4543	79	32	decision	decision	NOUN
hassl-4543	79	33	-	-	PUNCT
hassl-4543	79	34	making	make	VERB
hassl-4543	79	35	process	process	NOUN
hassl-4543	79	36	and	and	CCONJ
hassl-4543	79	37	reduce	reduce	VERB
hassl-4543	79	38	accountability	accountability	NOUN
hassl-4543	79	39	.	.	PUNCT
hassl-4543	80	1	consequently	consequently	ADV
hassl-4543	80	2	,	,	PUNCT
hassl-4543	80	3	with	with	ADP
hassl-4543	80	4	more	more	ADJ
hassl-4543	80	5	individuals	individual	NOUN
hassl-4543	80	6	seeking	seek	VERB
hassl-4543	80	7	to	to	PART
hassl-4543	80	8	maximize	maximize	VERB
hassl-4543	80	9	profits	profit	NOUN
hassl-4543	80	10	,	,	PUNCT
hassl-4543	80	11	tax	tax	NOUN
hassl-4543	80	12	avoidance	avoidance	NOUN
hassl-4543	80	13	strategies	strategy	NOUN
hassl-4543	80	14	are	be	AUX
hassl-4543	80	15	more	more	ADV
hassl-4543	80	16	likely	likely	ADJ
hassl-4543	80	17	to	to	PART
hassl-4543	80	18	emerge	emerge	VERB
hassl-4543	80	19	to	to	PART
hassl-4543	80	20	meet	meet	VERB
hassl-4543	80	21	shareholder	shareholder	NOUN
hassl-4543	80	22	expectations	expectation	NOUN
hassl-4543	80	23	for	for	ADP
hassl-4543	80	24	higher	high	ADJ
hassl-4543	80	25	returns	return	NOUN
hassl-4543	80	26	(	(	PUNCT
hassl-4543	80	27	armstrong	armstrong	PROPN
hassl-4543	80	28	,	,	PUNCT
hassl-4543	80	29	larcker	larcker	NOUN
hassl-4543	80	30	,	,	PUNCT
hassl-4543	80	31	ormazabal	ormazabal	ADJ
hassl-4543	80	32	,	,	PUNCT
hassl-4543	80	33	&	&	CCONJ
hassl-4543	80	34	taylor	taylor	PROPN
hassl-4543	80	35	,	,	PUNCT
hassl-4543	80	36	2013	2013	NUM
hassl-4543	80	37	;	;	PUNCT
hassl-4543	80	38	desai	desai	PROPN
hassl-4543	80	39	&	&	CCONJ
hassl-4543	80	40	dharmapala	dharmapala	PROPN
hassl-4543	80	41	,	,	PUNCT
hassl-4543	80	42	2006	2006	NUM
hassl-4543	80	43	)	)	PUNCT
hassl-4543	80	44	.	.	PUNCT
hassl-4543	81	1	conversely	conversely	ADV
hassl-4543	81	2	,	,	PUNCT
hassl-4543	81	3	research	research	NOUN
hassl-4543	81	4	also	also	ADV
hassl-4543	81	5	shows	show	VERB
hassl-4543	81	6	that	that	SCONJ
hassl-4543	81	7	smaller	small	ADJ
hassl-4543	81	8	boards	board	NOUN
hassl-4543	81	9	can	can	AUX
hassl-4543	81	10	help	help	VERB
hassl-4543	81	11	reduce	reduce	VERB
hassl-4543	81	12	tax	tax	NOUN
hassl-4543	81	13	avoidance	avoidance	NOUN
hassl-4543	81	14	through	through	ADP
hassl-4543	81	15	more	more	ADV
hassl-4543	81	16	efficient	efficient	ADJ
hassl-4543	81	17	oversight	oversight	NOUN
hassl-4543	81	18	and	and	CCONJ
hassl-4543	81	19	faster	fast	ADJ
hassl-4543	81	20	decision	decision	NOUN
hassl-4543	81	21	-	-	PUNCT
hassl-4543	81	22	making	make	VERB
hassl-4543	81	23	processes	process	NOUN
hassl-4543	81	24	.	.	PUNCT
hassl-4543	82	1	when	when	SCONJ
hassl-4543	82	2	boards	board	NOUN
hassl-4543	82	3	are	be	AUX
hassl-4543	82	4	smaller	small	ADJ
hassl-4543	82	5	,	,	PUNCT
hassl-4543	82	6	communication	communication	NOUN
hassl-4543	82	7	and	and	CCONJ
hassl-4543	82	8	problem	problem	NOUN
hassl-4543	82	9	-	-	PUNCT
hassl-4543	82	10	solving	solving	NOUN
hassl-4543	82	11	become	become	VERB
hassl-4543	82	12	more	more	ADV
hassl-4543	82	13	fluid	fluid	ADJ
hassl-4543	82	14	,	,	PUNCT
hassl-4543	82	15	allowing	allow	VERB
hassl-4543	82	16	directors	director	NOUN
hassl-4543	82	17	to	to	PART
hassl-4543	82	18	monitor	monitor	VERB
hassl-4543	82	19	management	management	NOUN
hassl-4543	82	20	actions	action	NOUN
hassl-4543	82	21	and	and	CCONJ
hassl-4543	82	22	reduce	reduce	VERB
hassl-4543	82	23	conflicts	conflict	NOUN
hassl-4543	82	24	of	of	ADP
hassl-4543	82	25	interest	interest	NOUN
hassl-4543	82	26	more	more	ADV
hassl-4543	82	27	effectively	effectively	ADV
hassl-4543	82	28	(	(	PUNCT
hassl-4543	82	29	mashaykhi	mashaykhi	PROPN
hassl-4543	82	30	&	&	CCONJ
hassl-4543	82	31	seyyedi	seyyedi	PROPN
hassl-4543	82	32	,	,	PUNCT
hassl-4543	82	33	2015	2015	NUM
hassl-4543	82	34	)	)	PUNCT
hassl-4543	82	35	.	.	PUNCT
hassl-4543	83	1	this	this	DET
hassl-4543	83	2	greater	great	ADJ
hassl-4543	83	3	efficiency	efficiency	NOUN
hassl-4543	83	4	allows	allow	VERB
hassl-4543	83	5	boards	board	NOUN
hassl-4543	83	6	to	to	PART
hassl-4543	83	7	focus	focus	VERB
hassl-4543	83	8	on	on	ADP
hassl-4543	83	9	the	the	DET
hassl-4543	83	10	company	company	NOUN
hassl-4543	83	11	's	's	PART
hassl-4543	83	12	long	long	ADJ
hassl-4543	83	13	-	-	PUNCT
hassl-4543	83	14	term	term	NOUN
hassl-4543	83	15	goals	goal	NOUN
hassl-4543	83	16	,	,	PUNCT
hassl-4543	83	17	including	include	VERB
hassl-4543	83	18	maintaining	maintain	VERB
hassl-4543	83	19	tax	tax	NOUN
hassl-4543	83	20	compliance	compliance	NOUN
hassl-4543	83	21	,	,	PUNCT
hassl-4543	83	22	rather	rather	ADV
hassl-4543	83	23	than	than	ADP
hassl-4543	83	24	engaging	engage	VERB
hassl-4543	83	25	in	in	ADP
hassl-4543	83	26	short	short	ADJ
hassl-4543	83	27	-	-	PUNCT
hassl-4543	83	28	term	term	NOUN
hassl-4543	83	29	tax	tax	NOUN
hassl-4543	83	30	avoidance	avoidance	NOUN
hassl-4543	83	31	strategies	strategy	NOUN
hassl-4543	83	32	that	that	PRON
hassl-4543	83	33	can	can	AUX
hassl-4543	83	34	harm	harm	VERB
hassl-4543	83	35	the	the	DET
hassl-4543	83	36	company	company	NOUN
hassl-4543	83	37	's	's	PART
hassl-4543	83	38	reputation	reputation	NOUN
hassl-4543	83	39	(	(	PUNCT
hassl-4543	83	40	fahriani	fahriani	PROPN
hassl-4543	83	41	&	&	CCONJ
hassl-4543	83	42	priyadi	priyadi	NOUN
hassl-4543	83	43	,	,	PUNCT
hassl-4543	83	44	2016	2016	NUM
hassl-4543	83	45	)	)	PUNCT
hassl-4543	83	46	.	.	PUNCT
hassl-4543	84	1	therefore	therefore	ADV
hassl-4543	84	2	,	,	PUNCT
hassl-4543	84	3	while	while	SCONJ
hassl-4543	84	4	larger	large	ADJ
hassl-4543	84	5	boards	board	NOUN
hassl-4543	84	6	may	may	AUX
hassl-4543	84	7	encourage	encourage	VERB
hassl-4543	84	8	tax	tax	NOUN
hassl-4543	84	9	avoidance	avoidance	NOUN
hassl-4543	84	10	due	due	ADP
hassl-4543	84	11	to	to	ADP
hassl-4543	84	12	a	a	DET
hassl-4543	84	13	focus	focus	NOUN
hassl-4543	84	14	on	on	ADP
hassl-4543	84	15	short	short	ADJ
hassl-4543	84	16	-	-	PUNCT
hassl-4543	84	17	term	term	NOUN
hassl-4543	84	18	profits	profit	NOUN
hassl-4543	84	19	,	,	PUNCT
hassl-4543	84	20	smaller	small	ADJ
hassl-4543	84	21	,	,	PUNCT
hassl-4543	84	22	more	more	ADV
hassl-4543	84	23	cohesive	cohesive	ADJ
hassl-4543	84	24	boards	board	NOUN
hassl-4543	84	25	can	can	AUX
hassl-4543	84	26	mitigate	mitigate	VERB
hassl-4543	84	27	this	this	DET
hassl-4543	84	28	risk	risk	NOUN
hassl-4543	84	29	by	by	ADP
hassl-4543	84	30	emphasizing	emphasize	VERB
hassl-4543	84	31	ethical	ethical	ADJ
hassl-4543	84	32	corporate	corporate	ADJ
hassl-4543	84	33	governance	governance	NOUN
hassl-4543	84	34	practices	practice	NOUN
hassl-4543	84	35	.	.	PUNCT
hassl-4543	85	1	furthermore	furthermore	ADV
hassl-4543	85	2	,	,	PUNCT
hassl-4543	85	3	corporate	corporate	ADJ
hassl-4543	85	4	governance	governance	NOUN
hassl-4543	85	5	reforms	reform	NOUN
hassl-4543	85	6	,	,	PUNCT
hassl-4543	85	7	such	such	ADJ
hassl-4543	85	8	as	as	ADP
hassl-4543	85	9	those	those	PRON
hassl-4543	85	10	implemented	implement	VERB
hassl-4543	85	11	in	in	ADP
hassl-4543	85	12	mexico	mexico	PROPN
hassl-4543	85	13	through	through	ADP
hassl-4543	85	14	the	the	DET
hassl-4543	85	15	“	"	PUNCT
hassl-4543	85	16	code	code	NOUN
hassl-4543	85	17	of	of	ADP
hassl-4543	85	18	best	good	ADJ
hassl-4543	85	19	corporate	corporate	ADJ
hassl-4543	85	20	practices	practice	NOUN
hassl-4543	85	21	,	,	PUNCT
hassl-4543	85	22	”	"	PUNCT
hassl-4543	85	23	demonstrate	demonstrate	VERB
hassl-4543	85	24	the	the	DET
hassl-4543	85	25	potential	potential	NOUN
hassl-4543	85	26	of	of	ADP
hassl-4543	85	27	governance	governance	NOUN
hassl-4543	85	28	systems	system	NOUN
hassl-4543	85	29	to	to	PART
hassl-4543	85	30	influence	influence	VERB
hassl-4543	85	31	tax	tax	NOUN
hassl-4543	85	32	behavior	behavior	NOUN
hassl-4543	85	33	(	(	PUNCT
hassl-4543	85	34	kerr	kerr	PROPN
hassl-4543	85	35	,	,	PUNCT
hassl-4543	85	36	price	price	NOUN
hassl-4543	85	37	,	,	PUNCT
hassl-4543	85	38	&	&	CCONJ
hassl-4543	85	39	román	román	PROPN
hassl-4543	85	40	,	,	PUNCT
hassl-4543	85	41	2016	2016	NUM
hassl-4543	85	42	)	)	PUNCT
hassl-4543	85	43	.	.	PUNCT
hassl-4543	86	1	the	the	DET
hassl-4543	86	2	restructuring	restructuring	NOUN
hassl-4543	86	3	of	of	ADP
hassl-4543	86	4	boards	board	NOUN
hassl-4543	86	5	of	of	ADP
hassl-4543	86	6	directors	director	NOUN
hassl-4543	86	7	implemented	implement	VERB
hassl-4543	86	8	through	through	ADP
hassl-4543	86	9	this	this	DET
hassl-4543	86	10	code	code	NOUN
hassl-4543	86	11	,	,	PUNCT
hassl-4543	86	12	including	include	VERB
hassl-4543	86	13	the	the	DET
hassl-4543	86	14	addition	addition	NOUN
hassl-4543	86	15	of	of	ADP
hassl-4543	86	16	humanities	humanity	NOUN
hassl-4543	86	17	and	and	CCONJ
hassl-4543	86	18	social	social	ADJ
hassl-4543	86	19	sciences	science	NOUN
hassl-4543	86	20	letters	letter	NOUN
hassl-4543	86	21	,	,	PUNCT
hassl-4543	86	22	2025	2025	NUM
hassl-4543	86	23	,	,	PUNCT
hassl-4543	86	24	13(4	13(4	NUM
hassl-4543	86	25	):	):	PUNCT
hassl-4543	86	26	1717	1717	NUM
hassl-4543	86	27	-	-	SYM
hassl-4543	86	28	1734	1734	NUM
hassl-4543	86	29	1720	1720	NUM
hassl-4543	86	30	©	©	PROPN
hassl-4543	86	31	2025	2025	NUM
hassl-4543	86	32	conscientia	conscientia	PROPN
hassl-4543	86	33	beam	beam	PROPN
hassl-4543	86	34	.	.	PUNCT
hassl-4543	87	1	all	all	DET
hassl-4543	87	2	rights	right	NOUN
hassl-4543	87	3	reserved	reserve	VERB
hassl-4543	87	4	.	.	PUNCT
hassl-4543	88	1	more	more	ADJ
hassl-4543	88	2	independent	independent	ADJ
hassl-4543	88	3	directors	director	NOUN
hassl-4543	88	4	and	and	CCONJ
hassl-4543	88	5	strengthening	strengthen	VERB
hassl-4543	88	6	internal	internal	ADJ
hassl-4543	88	7	controls	control	NOUN
hassl-4543	88	8	,	,	PUNCT
hassl-4543	88	9	resulted	result	VERB
hassl-4543	88	10	in	in	ADP
hassl-4543	88	11	better	well	ADJ
hassl-4543	88	12	governance	governance	NOUN
hassl-4543	88	13	and	and	CCONJ
hassl-4543	88	14	reduced	reduce	VERB
hassl-4543	88	15	tax	tax	NOUN
hassl-4543	88	16	avoidance	avoidance	NOUN
hassl-4543	88	17	(	(	PUNCT
hassl-4543	88	18	seidman	seidman	PROPN
hassl-4543	88	19	&	&	CCONJ
hassl-4543	88	20	stomberg	stomberg	PROPN
hassl-4543	88	21	,	,	PUNCT
hassl-4543	88	22	2011	2011	NUM
hassl-4543	88	23	)	)	PUNCT
hassl-4543	88	24	.	.	PUNCT
hassl-4543	89	1	these	these	DET
hassl-4543	89	2	reforms	reform	NOUN
hassl-4543	89	3	indicate	indicate	VERB
hassl-4543	89	4	that	that	SCONJ
hassl-4543	89	5	when	when	SCONJ
hassl-4543	89	6	governance	governance	NOUN
hassl-4543	89	7	structures	structure	NOUN
hassl-4543	89	8	are	be	AUX
hassl-4543	89	9	strengthened	strengthen	VERB
hassl-4543	89	10	,	,	PUNCT
hassl-4543	89	11	particularly	particularly	ADV
hassl-4543	89	12	through	through	ADP
hassl-4543	89	13	board	board	NOUN
hassl-4543	89	14	composition	composition	NOUN
hassl-4543	89	15	and	and	CCONJ
hassl-4543	89	16	size	size	NOUN
hassl-4543	89	17	,	,	PUNCT
hassl-4543	89	18	there	there	PRON
hassl-4543	89	19	is	be	VERB
hassl-4543	89	20	a	a	DET
hassl-4543	89	21	significant	significant	ADJ
hassl-4543	89	22	reduction	reduction	NOUN
hassl-4543	89	23	in	in	ADP
hassl-4543	89	24	opportunities	opportunity	NOUN
hassl-4543	89	25	for	for	ADP
hassl-4543	89	26	tax	tax	NOUN
hassl-4543	89	27	avoidance	avoidance	NOUN
hassl-4543	89	28	.	.	PUNCT
hassl-4543	90	1	therefore	therefore	ADV
hassl-4543	90	2	,	,	PUNCT
hassl-4543	90	3	the	the	DET
hassl-4543	90	4	relationship	relationship	NOUN
hassl-4543	90	5	between	between	ADP
hassl-4543	90	6	board	board	NOUN
hassl-4543	90	7	size	size	NOUN
hassl-4543	90	8	and	and	CCONJ
hassl-4543	90	9	tax	tax	NOUN
hassl-4543	90	10	avoidance	avoidance	NOUN
hassl-4543	90	11	is	be	AUX
hassl-4543	90	12	complex	complex	ADJ
hassl-4543	90	13	,	,	PUNCT
hassl-4543	90	14	with	with	ADP
hassl-4543	90	15	larger	large	ADJ
hassl-4543	90	16	boards	board	NOUN
hassl-4543	90	17	generally	generally	ADV
hassl-4543	90	18	leading	lead	VERB
hassl-4543	90	19	to	to	ADP
hassl-4543	90	20	increased	increase	VERB
hassl-4543	90	21	tax	tax	NOUN
hassl-4543	90	22	avoidance	avoidance	NOUN
hassl-4543	90	23	,	,	PUNCT
hassl-4543	90	24	while	while	SCONJ
hassl-4543	90	25	smaller	small	ADJ
hassl-4543	90	26	boards	board	NOUN
hassl-4543	90	27	encourage	encourage	VERB
hassl-4543	90	28	more	more	ADV
hassl-4543	90	29	ethical	ethical	ADJ
hassl-4543	90	30	and	and	CCONJ
hassl-4543	90	31	compliant	compliant	ADJ
hassl-4543	90	32	financial	financial	ADJ
hassl-4543	90	33	practices	practice	NOUN
hassl-4543	90	34	(	(	PUNCT
hassl-4543	90	35	armstrong	armstrong	PROPN
hassl-4543	90	36	et	et	PROPN
hassl-4543	90	37	al	al	PROPN
hassl-4543	90	38	.	.	PROPN
hassl-4543	90	39	,	,	PUNCT
hassl-4543	90	40	2013	2013	NUM
hassl-4543	90	41	;	;	PUNCT
hassl-4543	90	42	desai	desai	PROPN
hassl-4543	90	43	&	&	CCONJ
hassl-4543	90	44	dharmapala	dharmapala	PROPN
hassl-4543	90	45	,	,	PUNCT
hassl-4543	90	46	2006	2006	NUM
hassl-4543	90	47	;	;	PUNCT
hassl-4543	90	48	hoseini	hoseini	NOUN
hassl-4543	90	49	et	et	PROPN
hassl-4543	90	50	al	al	PROPN
hassl-4543	90	51	.	.	PROPN
hassl-4543	90	52	,	,	PUNCT
hassl-4543	90	53	2019	2019	NUM
hassl-4543	90	54	)	)	PUNCT
hassl-4543	90	55	.	.	PUNCT
hassl-4543	91	1	2.3	2.3	NUM
hassl-4543	91	2	.	.	PUNCT
hassl-4543	92	1	gender	gender	NOUN
hassl-4543	92	2	diversity	diversity	NOUN
hassl-4543	92	3	the	the	DET
hassl-4543	92	4	relationship	relationship	NOUN
hassl-4543	92	5	between	between	ADP
hassl-4543	92	6	gender	gender	NOUN
hassl-4543	92	7	diversity	diversity	NOUN
hassl-4543	92	8	and	and	CCONJ
hassl-4543	92	9	corporate	corporate	ADJ
hassl-4543	92	10	tax	tax	NOUN
hassl-4543	92	11	avoidance	avoidance	NOUN
hassl-4543	92	12	has	have	AUX
hassl-4543	92	13	become	become	VERB
hassl-4543	92	14	an	an	DET
hassl-4543	92	15	increasingly	increasingly	ADV
hassl-4543	92	16	important	important	ADJ
hassl-4543	92	17	topic	topic	NOUN
hassl-4543	92	18	in	in	ADP
hassl-4543	92	19	corporate	corporate	ADJ
hassl-4543	92	20	governance	governance	NOUN
hassl-4543	92	21	research	research	NOUN
hassl-4543	92	22	.	.	PUNCT
hassl-4543	93	1	several	several	ADJ
hassl-4543	93	2	studies	study	NOUN
hassl-4543	93	3	have	have	AUX
hassl-4543	93	4	shown	show	VERB
hassl-4543	93	5	that	that	SCONJ
hassl-4543	93	6	the	the	DET
hassl-4543	93	7	presence	presence	NOUN
hassl-4543	93	8	of	of	ADP
hassl-4543	93	9	women	woman	NOUN
hassl-4543	93	10	on	on	ADP
hassl-4543	93	11	boards	board	NOUN
hassl-4543	93	12	of	of	ADP
hassl-4543	93	13	directors	director	NOUN
hassl-4543	93	14	can	can	AUX
hassl-4543	93	15	reduce	reduce	VERB
hassl-4543	93	16	aggressive	aggressive	ADJ
hassl-4543	93	17	tax	tax	NOUN
hassl-4543	93	18	strategies	strategy	NOUN
hassl-4543	93	19	.	.	PUNCT
hassl-4543	94	1	women	woman	NOUN
hassl-4543	94	2	tend	tend	VERB
hassl-4543	94	3	to	to	PART
hassl-4543	94	4	have	have	VERB
hassl-4543	94	5	higher	high	ADJ
hassl-4543	94	6	ethical	ethical	ADJ
hassl-4543	94	7	standards	standard	NOUN
hassl-4543	94	8	,	,	PUNCT
hassl-4543	94	9	greater	great	ADJ
hassl-4543	94	10	risk	risk	NOUN
hassl-4543	94	11	aversion	aversion	NOUN
hassl-4543	94	12	,	,	PUNCT
hassl-4543	94	13	and	and	CCONJ
hassl-4543	94	14	greater	great	ADJ
hassl-4543	94	15	transparency	transparency	NOUN
hassl-4543	94	16	in	in	ADP
hassl-4543	94	17	decision	decision	NOUN
hassl-4543	94	18	-	-	PUNCT
hassl-4543	94	19	making	making	NOUN
hassl-4543	94	20	,	,	PUNCT
hassl-4543	94	21	which	which	PRON
hassl-4543	94	22	contribute	contribute	VERB
hassl-4543	94	23	to	to	ADP
hassl-4543	94	24	lower	low	ADJ
hassl-4543	94	25	levels	level	NOUN
hassl-4543	94	26	of	of	ADP
hassl-4543	94	27	tax	tax	NOUN
hassl-4543	94	28	avoidance	avoidance	NOUN
hassl-4543	94	29	(	(	PUNCT
hassl-4543	94	30	peni	peni	NOUN
hassl-4543	94	31	&	&	CCONJ
hassl-4543	94	32	vähämaa	vähämaa	NOUN
hassl-4543	94	33	,	,	PUNCT
hassl-4543	94	34	2010	2010	NUM
hassl-4543	94	35	;	;	PUNCT
hassl-4543	94	36	richardson	richardson	PROPN
hassl-4543	94	37	et	et	PROPN
hassl-4543	94	38	al	al	PROPN
hassl-4543	94	39	.	.	PROPN
hassl-4543	94	40	,	,	PUNCT
hassl-4543	94	41	2016	2016	NUM
hassl-4543	94	42	)	)	PUNCT
hassl-4543	94	43	.	.	PUNCT
hassl-4543	95	1	female	female	ADJ
hassl-4543	95	2	directors	director	NOUN
hassl-4543	95	3	are	be	AUX
hassl-4543	95	4	also	also	ADV
hassl-4543	95	5	known	know	VERB
hassl-4543	95	6	to	to	PART
hassl-4543	95	7	encourage	encourage	VERB
hassl-4543	95	8	more	more	ADJ
hassl-4543	95	9	conservative	conservative	ADJ
hassl-4543	95	10	financial	financial	ADJ
hassl-4543	95	11	reporting	reporting	NOUN
hassl-4543	95	12	practices	practice	NOUN
hassl-4543	95	13	and	and	CCONJ
hassl-4543	95	14	ensure	ensure	VERB
hassl-4543	95	15	that	that	SCONJ
hassl-4543	95	16	corporate	corporate	ADJ
hassl-4543	95	17	actions	action	NOUN
hassl-4543	95	18	align	align	VERB
hassl-4543	95	19	with	with	ADP
hassl-4543	95	20	long	long	ADJ
hassl-4543	95	21	-	-	PUNCT
hassl-4543	95	22	term	term	NOUN
hassl-4543	95	23	goals	goal	NOUN
hassl-4543	95	24	,	,	PUNCT
hassl-4543	95	25	thereby	thereby	ADV
hassl-4543	95	26	reducing	reduce	VERB
hassl-4543	95	27	the	the	DET
hassl-4543	95	28	temptation	temptation	NOUN
hassl-4543	95	29	to	to	PART
hassl-4543	95	30	engage	engage	VERB
hassl-4543	95	31	in	in	ADP
hassl-4543	95	32	tax	tax	NOUN
hassl-4543	95	33	avoidance	avoidance	NOUN
hassl-4543	95	34	(	(	PUNCT
hassl-4543	95	35	harymawan	harymawan	PROPN
hassl-4543	95	36	,	,	PUNCT
hassl-4543	95	37	nasih	nasih	NOUN
hassl-4543	95	38	,	,	PUNCT
hassl-4543	95	39	&	&	CCONJ
hassl-4543	95	40	noeraini	noeraini	PROPN
hassl-4543	95	41	,	,	PUNCT
hassl-4543	95	42	2019	2019	NUM
hassl-4543	95	43	)	)	PUNCT
hassl-4543	95	44	.	.	PUNCT
hassl-4543	96	1	the	the	DET
hassl-4543	96	2	presence	presence	NOUN
hassl-4543	96	3	of	of	ADP
hassl-4543	96	4	female	female	ADJ
hassl-4543	96	5	directors	director	NOUN
hassl-4543	96	6	on	on	ADP
hassl-4543	96	7	boards	board	NOUN
hassl-4543	96	8	creates	create	VERB
hassl-4543	96	9	stronger	strong	ADJ
hassl-4543	96	10	oversight	oversight	NOUN
hassl-4543	96	11	,	,	PUNCT
hassl-4543	96	12	thereby	thereby	ADV
hassl-4543	96	13	minimizing	minimize	VERB
hassl-4543	96	14	the	the	DET
hassl-4543	96	15	risk	risk	NOUN
hassl-4543	96	16	of	of	ADP
hassl-4543	96	17	opportunistic	opportunistic	ADJ
hassl-4543	96	18	behavior	behavior	NOUN
hassl-4543	96	19	often	often	ADV
hassl-4543	96	20	associated	associate	VERB
hassl-4543	96	21	with	with	ADP
hassl-4543	96	22	aggressive	aggressive	ADJ
hassl-4543	96	23	tax	tax	NOUN
hassl-4543	96	24	planning	planning	NOUN
hassl-4543	96	25	(	(	PUNCT
hassl-4543	96	26	gul	gul	PROPN
hassl-4543	96	27	et	et	PROPN
hassl-4543	96	28	al	al	PROPN
hassl-4543	96	29	.	.	PROPN
hassl-4543	96	30	,	,	PUNCT
hassl-4543	96	31	2011	2011	NUM
hassl-4543	96	32	)	)	PUNCT
hassl-4543	96	33	.	.	PUNCT
hassl-4543	97	1	further	further	ADJ
hassl-4543	97	2	research	research	NOUN
hassl-4543	97	3	shows	show	VERB
hassl-4543	97	4	that	that	SCONJ
hassl-4543	97	5	gender	gender	NOUN
hassl-4543	97	6	diversity	diversity	NOUN
hassl-4543	97	7	on	on	ADP
hassl-4543	97	8	boards	board	NOUN
hassl-4543	97	9	of	of	ADP
hassl-4543	97	10	directors	director	NOUN
hassl-4543	97	11	improves	improve	VERB
hassl-4543	97	12	oversight	oversight	NOUN
hassl-4543	97	13	and	and	CCONJ
hassl-4543	97	14	transparency	transparency	NOUN
hassl-4543	97	15	,	,	PUNCT
hassl-4543	97	16	which	which	PRON
hassl-4543	97	17	can	can	AUX
hassl-4543	97	18	reduce	reduce	VERB
hassl-4543	97	19	tax	tax	NOUN
hassl-4543	97	20	avoidance	avoidance	NOUN
hassl-4543	97	21	.	.	PUNCT
hassl-4543	98	1	khaoula	khaoula	PROPN
hassl-4543	98	2	and	and	CCONJ
hassl-4543	98	3	ali	ali	PROPN
hassl-4543	98	4	(	(	PUNCT
hassl-4543	98	5	2012	2012	NUM
hassl-4543	98	6	)	)	PUNCT
hassl-4543	98	7	found	find	VERB
hassl-4543	98	8	that	that	SCONJ
hassl-4543	98	9	the	the	DET
hassl-4543	98	10	presence	presence	NOUN
hassl-4543	98	11	of	of	ADP
hassl-4543	98	12	women	woman	NOUN
hassl-4543	98	13	on	on	ADP
hassl-4543	98	14	boards	board	NOUN
hassl-4543	98	15	is	be	AUX
hassl-4543	98	16	negatively	negatively	ADV
hassl-4543	98	17	correlated	correlate	VERB
hassl-4543	98	18	with	with	ADP
hassl-4543	98	19	tax	tax	NOUN
hassl-4543	98	20	avoidance	avoidance	NOUN
hassl-4543	98	21	,	,	PUNCT
hassl-4543	98	22	as	as	SCONJ
hassl-4543	98	23	female	female	ADJ
hassl-4543	98	24	directors	director	NOUN
hassl-4543	98	25	tend	tend	VERB
hassl-4543	98	26	to	to	PART
hassl-4543	98	27	apply	apply	VERB
hassl-4543	98	28	higher	high	ADJ
hassl-4543	98	29	moral	moral	ADJ
hassl-4543	98	30	and	and	CCONJ
hassl-4543	98	31	ethical	ethical	ADJ
hassl-4543	98	32	standards	standard	NOUN
hassl-4543	98	33	in	in	ADP
hassl-4543	98	34	corporate	corporate	ADJ
hassl-4543	98	35	governance	governance	NOUN
hassl-4543	98	36	.	.	PUNCT
hassl-4543	99	1	companies	company	NOUN
hassl-4543	99	2	with	with	ADP
hassl-4543	99	3	gender	gender	NOUN
hassl-4543	99	4	-	-	PUNCT
hassl-4543	99	5	diverse	diverse	ADJ
hassl-4543	99	6	boards	board	NOUN
hassl-4543	99	7	are	be	AUX
hassl-4543	99	8	more	more	ADV
hassl-4543	99	9	likely	likely	ADJ
hassl-4543	99	10	to	to	PART
hassl-4543	99	11	consider	consider	VERB
hassl-4543	99	12	the	the	DET
hassl-4543	99	13	reputational	reputational	ADJ
hassl-4543	99	14	risks	risk	NOUN
hassl-4543	99	15	associated	associate	VERB
hassl-4543	99	16	with	with	ADP
hassl-4543	99	17	aggressive	aggressive	ADJ
hassl-4543	99	18	tax	tax	NOUN
hassl-4543	99	19	strategies	strategy	NOUN
hassl-4543	99	20	and	and	CCONJ
hassl-4543	99	21	take	take	VERB
hassl-4543	99	22	a	a	DET
hassl-4543	99	23	more	more	ADV
hassl-4543	99	24	cautious	cautious	ADJ
hassl-4543	99	25	approach	approach	NOUN
hassl-4543	99	26	to	to	ADP
hassl-4543	99	27	tax	tax	NOUN
hassl-4543	99	28	planning	planning	NOUN
hassl-4543	99	29	(	(	PUNCT
hassl-4543	99	30	chen	chen	PROPN
hassl-4543	99	31	,	,	PUNCT
hassl-4543	99	32	leung	leung	PROPN
hassl-4543	99	33	,	,	PUNCT
hassl-4543	99	34	&	&	CCONJ
hassl-4543	99	35	goergen	goergen	PROPN
hassl-4543	99	36	,	,	PUNCT
hassl-4543	99	37	2017	2017	NUM
hassl-4543	99	38	)	)	PUNCT
hassl-4543	99	39	.	.	PUNCT
hassl-4543	100	1	these	these	DET
hassl-4543	100	2	characteristics	characteristic	NOUN
hassl-4543	100	3	make	make	VERB
hassl-4543	100	4	female	female	ADJ
hassl-4543	100	5	directors	director	NOUN
hassl-4543	100	6	particularly	particularly	ADV
hassl-4543	100	7	effective	effective	ADJ
hassl-4543	100	8	in	in	ADP
hassl-4543	100	9	curbing	curb	VERB
hassl-4543	100	10	practices	practice	NOUN
hassl-4543	100	11	such	such	ADJ
hassl-4543	100	12	as	as	ADP
hassl-4543	100	13	tax	tax	NOUN
hassl-4543	100	14	avoidance	avoidance	NOUN
hassl-4543	100	15	,	,	PUNCT
hassl-4543	100	16	which	which	PRON
hassl-4543	100	17	carry	carry	VERB
hassl-4543	100	18	both	both	CCONJ
hassl-4543	100	19	reputational	reputational	ADJ
hassl-4543	100	20	and	and	CCONJ
hassl-4543	100	21	legal	legal	ADJ
hassl-4543	100	22	risks	risk	NOUN
hassl-4543	100	23	.	.	PUNCT
hassl-4543	101	1	furthermore	furthermore	ADV
hassl-4543	101	2	,	,	PUNCT
hassl-4543	101	3	research	research	NOUN
hassl-4543	101	4	suggests	suggest	VERB
hassl-4543	101	5	that	that	SCONJ
hassl-4543	101	6	the	the	DET
hassl-4543	101	7	impact	impact	NOUN
hassl-4543	101	8	of	of	ADP
hassl-4543	101	9	female	female	ADJ
hassl-4543	101	10	directors	director	NOUN
hassl-4543	101	11	on	on	ADP
hassl-4543	101	12	tax	tax	NOUN
hassl-4543	101	13	avoidance	avoidance	NOUN
hassl-4543	101	14	may	may	AUX
hassl-4543	101	15	be	be	AUX
hassl-4543	101	16	stronger	strong	ADJ
hassl-4543	101	17	in	in	ADP
hassl-4543	101	18	larger	large	ADJ
hassl-4543	101	19	companies	company	NOUN
hassl-4543	101	20	(	(	PUNCT
hassl-4543	101	21	hoseini	hoseini	NOUN
hassl-4543	101	22	et	et	PROPN
hassl-4543	101	23	al	al	PROPN
hassl-4543	101	24	.	.	PROPN
hassl-4543	101	25	,	,	PUNCT
hassl-4543	101	26	2019	2019	NUM
hassl-4543	101	27	)	)	PUNCT
hassl-4543	101	28	.	.	PUNCT
hassl-4543	102	1	large	large	ADJ
hassl-4543	102	2	companies	company	NOUN
hassl-4543	102	3	face	face	VERB
hassl-4543	102	4	greater	great	ADJ
hassl-4543	102	5	public	public	ADJ
hassl-4543	102	6	scrutiny	scrutiny	NOUN
hassl-4543	102	7	,	,	PUNCT
hassl-4543	102	8	and	and	CCONJ
hassl-4543	102	9	the	the	DET
hassl-4543	102	10	risk	risk	NOUN
hassl-4543	102	11	-	-	PUNCT
hassl-4543	102	12	averse	averse	ADJ
hassl-4543	102	13	nature	nature	NOUN
hassl-4543	102	14	of	of	ADP
hassl-4543	102	15	female	female	ADJ
hassl-4543	102	16	directors	director	NOUN
hassl-4543	102	17	can	can	AUX
hassl-4543	102	18	be	be	AUX
hassl-4543	102	19	invaluable	invaluable	ADJ
hassl-4543	102	20	in	in	ADP
hassl-4543	102	21	ensuring	ensure	VERB
hassl-4543	102	22	tax	tax	NOUN
hassl-4543	102	23	compliance	compliance	NOUN
hassl-4543	102	24	.	.	PUNCT
hassl-4543	103	1	by	by	ADP
hassl-4543	103	2	strengthening	strengthen	VERB
hassl-4543	103	3	the	the	DET
hassl-4543	103	4	overall	overall	ADJ
hassl-4543	103	5	governance	governance	NOUN
hassl-4543	103	6	framework	framework	NOUN
hassl-4543	103	7	,	,	PUNCT
hassl-4543	103	8	gender	gender	NOUN
hassl-4543	103	9	diversity	diversity	NOUN
hassl-4543	103	10	enhances	enhance	VERB
hassl-4543	103	11	corporate	corporate	ADJ
hassl-4543	103	12	oversight	oversight	NOUN
hassl-4543	103	13	mechanisms	mechanism	NOUN
hassl-4543	103	14	and	and	CCONJ
hassl-4543	103	15	improves	improve	VERB
hassl-4543	103	16	transparency	transparency	NOUN
hassl-4543	103	17	in	in	ADP
hassl-4543	103	18	financial	financial	ADJ
hassl-4543	103	19	disclosures	disclosure	NOUN
hassl-4543	103	20	lanis	lanis	VERB
hassl-4543	103	21	et	et	PROPN
hassl-4543	103	22	al	al	PROPN
hassl-4543	103	23	.	.	PROPN
hassl-4543	104	1	(	(	PUNCT
hassl-4543	104	2	2017	2017	NUM
hassl-4543	104	3	)	)	PUNCT
hassl-4543	104	4	.	.	PUNCT
hassl-4543	105	1	consequently	consequently	ADV
hassl-4543	105	2	,	,	PUNCT
hassl-4543	105	3	the	the	DET
hassl-4543	105	4	presence	presence	NOUN
hassl-4543	105	5	of	of	ADP
hassl-4543	105	6	women	woman	NOUN
hassl-4543	105	7	on	on	ADP
hassl-4543	105	8	boards	board	NOUN
hassl-4543	105	9	significantly	significantly	ADV
hassl-4543	105	10	contributes	contribute	VERB
hassl-4543	105	11	to	to	ADP
hassl-4543	105	12	reducing	reduce	VERB
hassl-4543	105	13	tax	tax	NOUN
hassl-4543	105	14	aggressiveness	aggressiveness	NOUN
hassl-4543	105	15	,	,	PUNCT
hassl-4543	105	16	which	which	PRON
hassl-4543	105	17	benefits	benefit	VERB
hassl-4543	105	18	not	not	PART
hassl-4543	105	19	only	only	ADV
hassl-4543	105	20	a	a	DET
hassl-4543	105	21	company	company	NOUN
hassl-4543	105	22	's	's	PART
hassl-4543	105	23	reputation	reputation	NOUN
hassl-4543	105	24	but	but	CCONJ
hassl-4543	105	25	also	also	ADV
hassl-4543	105	26	its	its	PRON
hassl-4543	105	27	long	long	ADJ
hassl-4543	105	28	-	-	PUNCT
hassl-4543	105	29	term	term	NOUN
hassl-4543	105	30	financial	financial	ADJ
hassl-4543	105	31	stability	stability	NOUN
hassl-4543	105	32	.	.	PUNCT
hassl-4543	106	1	2.4	2.4	NUM
hassl-4543	106	2	.	.	PUNCT
hassl-4543	106	3	hypotheses	hypothese	VERB
hassl-4543	106	4	development	development	NOUN
hassl-4543	106	5	corporate	corporate	ADJ
hassl-4543	106	6	governance	governance	NOUN
hassl-4543	106	7	has	have	VERB
hassl-4543	106	8	a	a	DET
hassl-4543	106	9	significant	significant	ADJ
hassl-4543	106	10	relationship	relationship	NOUN
hassl-4543	106	11	with	with	ADP
hassl-4543	106	12	tax	tax	NOUN
hassl-4543	106	13	avoidance	avoidance	NOUN
hassl-4543	106	14	,	,	PUNCT
hassl-4543	106	15	particularly	particularly	ADV
hassl-4543	106	16	through	through	ADP
hassl-4543	106	17	mechanisms	mechanism	NOUN
hassl-4543	106	18	related	relate	VERB
hassl-4543	106	19	to	to	ADP
hassl-4543	106	20	the	the	DET
hassl-4543	106	21	size	size	NOUN
hassl-4543	106	22	of	of	ADP
hassl-4543	106	23	the	the	DET
hassl-4543	106	24	board	board	NOUN
hassl-4543	106	25	of	of	ADP
hassl-4543	106	26	directors	director	NOUN
hassl-4543	106	27	and	and	CCONJ
hassl-4543	106	28	the	the	DET
hassl-4543	106	29	board	board	NOUN
hassl-4543	106	30	of	of	ADP
hassl-4543	106	31	commissioners	commissioner	NOUN
hassl-4543	106	32	.	.	PUNCT
hassl-4543	107	1	according	accord	VERB
hassl-4543	107	2	to	to	ADP
hassl-4543	107	3	agency	agency	NOUN
hassl-4543	107	4	theory	theory	NOUN
hassl-4543	107	5	,	,	PUNCT
hassl-4543	107	6	board	board	NOUN
hassl-4543	107	7	size	size	NOUN
hassl-4543	107	8	can	can	AUX
hassl-4543	107	9	influence	influence	VERB
hassl-4543	107	10	tax	tax	NOUN
hassl-4543	107	11	decision	decision	NOUN
hassl-4543	107	12	-	-	PUNCT
hassl-4543	107	13	making	making	NOUN
hassl-4543	107	14	,	,	PUNCT
hassl-4543	107	15	with	with	ADP
hassl-4543	107	16	larger	large	ADJ
hassl-4543	107	17	boards	board	NOUN
hassl-4543	107	18	tending	tend	VERB
hassl-4543	107	19	to	to	PART
hassl-4543	107	20	complicate	complicate	VERB
hassl-4543	107	21	decision	decision	NOUN
hassl-4543	107	22	-	-	PUNCT
hassl-4543	107	23	making	making	NOUN
hassl-4543	107	24	and	and	CCONJ
hassl-4543	107	25	reduce	reduce	VERB
hassl-4543	107	26	accountability	accountability	NOUN
hassl-4543	107	27	(	(	PUNCT
hassl-4543	107	28	desai	desai	PROPN
hassl-4543	107	29	&	&	CCONJ
hassl-4543	107	30	dharmapala	dharmapala	PROPN
hassl-4543	107	31	,	,	PUNCT
hassl-4543	107	32	2006	2006	NUM
hassl-4543	107	33	)	)	PUNCT
hassl-4543	107	34	.	.	PUNCT
hassl-4543	108	1	in	in	ADP
hassl-4543	108	2	companies	company	NOUN
hassl-4543	108	3	with	with	ADP
hassl-4543	108	4	large	large	ADJ
hassl-4543	108	5	boards	board	NOUN
hassl-4543	108	6	,	,	PUNCT
hassl-4543	108	7	tax	tax	NOUN
hassl-4543	108	8	avoidance	avoidance	NOUN
hassl-4543	108	9	is	be	AUX
hassl-4543	108	10	more	more	ADV
hassl-4543	108	11	likely	likely	ADJ
hassl-4543	108	12	because	because	SCONJ
hassl-4543	108	13	directors	director	NOUN
hassl-4543	108	14	have	have	VERB
hassl-4543	108	15	an	an	DET
hassl-4543	108	16	incentive	incentive	NOUN
hassl-4543	108	17	to	to	PART
hassl-4543	108	18	engage	engage	VERB
hassl-4543	108	19	in	in	ADP
hassl-4543	108	20	aggressive	aggressive	ADJ
hassl-4543	108	21	tax	tax	NOUN
hassl-4543	108	22	strategies	strategy	NOUN
hassl-4543	108	23	to	to	PART
hassl-4543	108	24	maximize	maximize	VERB
hassl-4543	108	25	corporate	corporate	ADJ
hassl-4543	108	26	profits	profit	NOUN
hassl-4543	108	27	and	and	CCONJ
hassl-4543	108	28	meet	meet	VERB
hassl-4543	108	29	shareholder	shareholder	NOUN
hassl-4543	108	30	expectations	expectation	NOUN
hassl-4543	108	31	for	for	ADP
hassl-4543	108	32	higher	high	ADJ
hassl-4543	108	33	returns	return	NOUN
hassl-4543	108	34	(	(	PUNCT
hassl-4543	108	35	armstrong	armstrong	PROPN
hassl-4543	108	36	et	et	PROPN
hassl-4543	108	37	al	al	PROPN
hassl-4543	108	38	.	.	PROPN
hassl-4543	108	39	,	,	PUNCT
hassl-4543	108	40	2013	2013	NUM
hassl-4543	108	41	;	;	PUNCT
hassl-4543	108	42	hoseini	hoseini	NOUN
hassl-4543	108	43	et	et	PROPN
hassl-4543	108	44	al	al	PROPN
hassl-4543	108	45	.	.	PROPN
hassl-4543	108	46	,	,	PUNCT
hassl-4543	108	47	2019	2019	NUM
hassl-4543	108	48	)	)	PUNCT
hassl-4543	108	49	.	.	PUNCT
hassl-4543	109	1	on	on	ADP
hassl-4543	109	2	the	the	DET
hassl-4543	109	3	other	other	ADJ
hassl-4543	109	4	hand	hand	NOUN
hassl-4543	109	5	,	,	PUNCT
hassl-4543	109	6	board	board	NOUN
hassl-4543	109	7	size	size	NOUN
hassl-4543	109	8	also	also	ADV
hassl-4543	109	9	plays	play	VERB
hassl-4543	109	10	a	a	DET
hassl-4543	109	11	crucial	crucial	ADJ
hassl-4543	109	12	role	role	NOUN
hassl-4543	109	13	in	in	ADP
hassl-4543	109	14	monitoring	monitor	VERB
hassl-4543	109	15	management	management	NOUN
hassl-4543	109	16	actions	action	NOUN
hassl-4543	109	17	.	.	PUNCT
hassl-4543	110	1	an	an	DET
hassl-4543	110	2	optimal	optimal	ADJ
hassl-4543	110	3	board	board	NOUN
hassl-4543	110	4	size	size	NOUN
hassl-4543	110	5	can	can	AUX
hassl-4543	110	6	increase	increase	VERB
hassl-4543	110	7	the	the	DET
hassl-4543	110	8	effectiveness	effectiveness	NOUN
hassl-4543	110	9	of	of	ADP
hassl-4543	110	10	oversight	oversight	NOUN
hassl-4543	110	11	,	,	PUNCT
hassl-4543	110	12	ultimately	ultimately	ADV
hassl-4543	110	13	reducing	reduce	VERB
hassl-4543	110	14	the	the	DET
hassl-4543	110	15	opportunity	opportunity	NOUN
hassl-4543	110	16	for	for	ADP
hassl-4543	110	17	tax	tax	NOUN
hassl-4543	110	18	avoidance	avoidance	NOUN
hassl-4543	110	19	(	(	PUNCT
hassl-4543	110	20	fahriani	fahriani	PROPN
hassl-4543	110	21	&	&	CCONJ
hassl-4543	110	22	priyadi	priyadi	NOUN
hassl-4543	110	23	,	,	PUNCT
hassl-4543	110	24	2016	2016	NUM
hassl-4543	110	25	)	)	PUNCT
hassl-4543	110	26	.	.	PUNCT
hassl-4543	111	1	therefore	therefore	ADV
hassl-4543	111	2	,	,	PUNCT
hassl-4543	111	3	board	board	NOUN
hassl-4543	111	4	size	size	NOUN
hassl-4543	111	5	and	and	CCONJ
hassl-4543	111	6	board	board	NOUN
hassl-4543	111	7	independence	independence	NOUN
hassl-4543	111	8	have	have	VERB
hassl-4543	111	9	the	the	DET
hassl-4543	111	10	potential	potential	NOUN
hassl-4543	111	11	to	to	PART
hassl-4543	111	12	have	have	AUX
hassl-4543	111	13	a	a	DET
hassl-4543	111	14	positive	positive	ADJ
hassl-4543	111	15	relationship	relationship	NOUN
hassl-4543	111	16	with	with	ADP
hassl-4543	111	17	tax	tax	NOUN
hassl-4543	111	18	avoidance	avoidance	NOUN
hassl-4543	111	19	,	,	PUNCT
hassl-4543	111	20	in	in	ADP
hassl-4543	111	21	line	line	NOUN
hassl-4543	111	22	with	with	ADP
hassl-4543	111	23	the	the	DET
hassl-4543	111	24	interest	interest	NOUN
hassl-4543	111	25	in	in	ADP
hassl-4543	111	26	maximizing	maximize	VERB
hassl-4543	111	27	profits	profit	NOUN
hassl-4543	111	28	by	by	ADP
hassl-4543	111	29	reducing	reduce	VERB
hassl-4543	111	30	the	the	DET
hassl-4543	111	31	company	company	NOUN
hassl-4543	111	32	's	's	PART
hassl-4543	111	33	tax	tax	NOUN
hassl-4543	111	34	burden	burden	NOUN
hassl-4543	111	35	.	.	PUNCT
hassl-4543	112	1	the	the	DET
hassl-4543	112	2	proportion	proportion	NOUN
hassl-4543	112	3	of	of	ADP
hassl-4543	112	4	independent	independent	ADJ
hassl-4543	112	5	commissioners	commissioner	NOUN
hassl-4543	112	6	also	also	ADV
hassl-4543	112	7	plays	play	VERB
hassl-4543	112	8	a	a	DET
hassl-4543	112	9	crucial	crucial	ADJ
hassl-4543	112	10	role	role	NOUN
hassl-4543	112	11	in	in	ADP
hassl-4543	112	12	strong	strong	ADJ
hassl-4543	112	13	corporate	corporate	ADJ
hassl-4543	112	14	governance	governance	NOUN
hassl-4543	112	15	,	,	PUNCT
hassl-4543	112	16	particularly	particularly	ADV
hassl-4543	112	17	in	in	ADP
hassl-4543	112	18	preventing	prevent	VERB
hassl-4543	112	19	aggressive	aggressive	ADJ
hassl-4543	112	20	tax	tax	NOUN
hassl-4543	112	21	avoidance	avoidance	NOUN
hassl-4543	112	22	.	.	PUNCT
hassl-4543	113	1	independent	independent	ADJ
hassl-4543	113	2	commissioners	commissioner	NOUN
hassl-4543	113	3	serve	serve	VERB
hassl-4543	113	4	to	to	PART
hassl-4543	113	5	strengthen	strengthen	VERB
hassl-4543	113	6	oversight	oversight	NOUN
hassl-4543	113	7	of	of	ADP
hassl-4543	113	8	management	management	NOUN
hassl-4543	113	9	decisions	decision	NOUN
hassl-4543	113	10	and	and	CCONJ
hassl-4543	113	11	ensure	ensure	VERB
hassl-4543	113	12	that	that	SCONJ
hassl-4543	113	13	shareholder	shareholder	NOUN
hassl-4543	113	14	interests	interest	NOUN
hassl-4543	113	15	are	be	AUX
hassl-4543	113	16	prioritized	prioritize	VERB
hassl-4543	113	17	in	in	ADP
hassl-4543	113	18	company	company	NOUN
hassl-4543	113	19	management	management	NOUN
hassl-4543	113	20	(	(	PUNCT
hassl-4543	113	21	lakhal	lakhal	ADJ
hassl-4543	113	22	,	,	PUNCT
hassl-4543	113	23	aguir	aguir	NOUN
hassl-4543	113	24	,	,	PUNCT
hassl-4543	113	25	lakhal	lakhal	NOUN
hassl-4543	113	26	,	,	PUNCT
hassl-4543	113	27	&	&	CCONJ
hassl-4543	113	28	malek	malek	PROPN
hassl-4543	113	29	,	,	PUNCT
hassl-4543	113	30	2015	2015	NUM
hassl-4543	113	31	)	)	PUNCT
hassl-4543	113	32	.	.	PUNCT
hassl-4543	114	1	a	a	DET
hassl-4543	114	2	greater	great	ADJ
hassl-4543	114	3	presence	presence	NOUN
hassl-4543	114	4	of	of	ADP
hassl-4543	114	5	independent	independent	ADJ
hassl-4543	114	6	commissioners	commissioner	NOUN
hassl-4543	114	7	leads	lead	VERB
hassl-4543	114	8	to	to	ADP
hassl-4543	114	9	more	more	ADJ
hassl-4543	114	10	objective	objective	ADJ
hassl-4543	114	11	decision	decision	NOUN
hassl-4543	114	12	-	-	PUNCT
hassl-4543	114	13	making	make	VERB
hassl-4543	114	14	humanities	humanity	NOUN
hassl-4543	114	15	and	and	CCONJ
hassl-4543	114	16	social	social	ADJ
hassl-4543	114	17	sciences	science	NOUN
hassl-4543	114	18	letters	letter	NOUN
hassl-4543	114	19	,	,	PUNCT
hassl-4543	114	20	2025	2025	NUM
hassl-4543	114	21	,	,	PUNCT
hassl-4543	114	22	13(4	13(4	NUM
hassl-4543	114	23	):	):	PUNCT
hassl-4543	114	24	1717	1717	NUM
hassl-4543	114	25	-	-	SYM
hassl-4543	114	26	1734	1734	NUM
hassl-4543	114	27	1721	1721	NUM
hassl-4543	114	28	©	©	PROPN
hassl-4543	114	29	2025	2025	NUM
hassl-4543	114	30	conscientia	conscientia	PROPN
hassl-4543	114	31	beam	beam	PROPN
hassl-4543	114	32	.	.	PUNCT
hassl-4543	115	1	all	all	DET
hassl-4543	115	2	rights	right	NOUN
hassl-4543	115	3	reserved	reserve	VERB
hassl-4543	115	4	.	.	PUNCT
hassl-4543	116	1	and	and	CCONJ
hassl-4543	116	2	is	be	AUX
hassl-4543	116	3	free	free	ADJ
hassl-4543	116	4	from	from	ADP
hassl-4543	116	5	conflicts	conflict	NOUN
hassl-4543	116	6	of	of	ADP
hassl-4543	116	7	interest	interest	NOUN
hassl-4543	116	8	,	,	PUNCT
hassl-4543	116	9	which	which	PRON
hassl-4543	116	10	can	can	AUX
hassl-4543	116	11	reduce	reduce	VERB
hassl-4543	116	12	the	the	DET
hassl-4543	116	13	likelihood	likelihood	NOUN
hassl-4543	116	14	of	of	ADP
hassl-4543	116	15	tax	tax	NOUN
hassl-4543	116	16	avoidance	avoidance	NOUN
hassl-4543	116	17	(	(	PUNCT
hassl-4543	116	18	boussaidi	boussaidi	NOUN
hassl-4543	116	19	&	&	CCONJ
hassl-4543	116	20	hamed	hamed	PROPN
hassl-4543	116	21	,	,	PUNCT
hassl-4543	116	22	2015	2015	NUM
hassl-4543	116	23	)	)	PUNCT
hassl-4543	116	24	.	.	PUNCT
hassl-4543	117	1	conversely	conversely	ADV
hassl-4543	117	2	,	,	PUNCT
hassl-4543	117	3	boards	board	NOUN
hassl-4543	117	4	dominated	dominate	VERB
hassl-4543	117	5	by	by	ADP
hassl-4543	117	6	internal	internal	ADJ
hassl-4543	117	7	parties	party	NOUN
hassl-4543	117	8	or	or	CCONJ
hassl-4543	117	9	management	management	NOUN
hassl-4543	117	10	affiliates	affiliate	NOUN
hassl-4543	117	11	tend	tend	VERB
hassl-4543	117	12	to	to	PART
hassl-4543	117	13	undermine	undermine	VERB
hassl-4543	117	14	good	good	ADJ
hassl-4543	117	15	governance	governance	NOUN
hassl-4543	117	16	objectives	objective	NOUN
hassl-4543	117	17	and	and	CCONJ
hassl-4543	117	18	actually	actually	ADV
hassl-4543	117	19	encourage	encourage	VERB
hassl-4543	117	20	tax	tax	NOUN
hassl-4543	117	21	avoidance	avoidance	NOUN
hassl-4543	117	22	practices	practice	NOUN
hassl-4543	117	23	(	(	PUNCT
hassl-4543	117	24	seidman	seidman	PROPN
hassl-4543	117	25	&	&	CCONJ
hassl-4543	117	26	stomberg	stomberg	PROPN
hassl-4543	117	27	,	,	PUNCT
hassl-4543	117	28	2011	2011	NUM
hassl-4543	117	29	)	)	PUNCT
hassl-4543	117	30	.	.	PUNCT
hassl-4543	118	1	therefore	therefore	ADV
hassl-4543	118	2	,	,	PUNCT
hassl-4543	118	3	a	a	DET
hassl-4543	118	4	higher	high	ADJ
hassl-4543	118	5	proportion	proportion	NOUN
hassl-4543	118	6	of	of	ADP
hassl-4543	118	7	independent	independent	ADJ
hassl-4543	118	8	commissioners	commissioner	NOUN
hassl-4543	118	9	is	be	AUX
hassl-4543	118	10	expected	expect	VERB
hassl-4543	118	11	to	to	PART
hassl-4543	118	12	reduce	reduce	VERB
hassl-4543	118	13	the	the	DET
hassl-4543	118	14	risk	risk	NOUN
hassl-4543	118	15	of	of	ADP
hassl-4543	118	16	tax	tax	NOUN
hassl-4543	118	17	avoidance	avoidance	NOUN
hassl-4543	118	18	,	,	PUNCT
hassl-4543	118	19	as	as	SCONJ
hassl-4543	118	20	they	they	PRON
hassl-4543	118	21	help	help	AUX
hassl-4543	118	22	maintain	maintain	VERB
hassl-4543	118	23	integrity	integrity	NOUN
hassl-4543	118	24	in	in	ADP
hassl-4543	118	25	the	the	DET
hassl-4543	118	26	decision	decision	NOUN
hassl-4543	118	27	-	-	PUNCT
hassl-4543	118	28	making	make	VERB
hassl-4543	118	29	process	process	NOUN
hassl-4543	118	30	that	that	PRON
hassl-4543	118	31	affects	affect	VERB
hassl-4543	118	32	the	the	DET
hassl-4543	118	33	company	company	NOUN
hassl-4543	118	34	's	's	PART
hassl-4543	118	35	tax	tax	NOUN
hassl-4543	118	36	management	management	NOUN
hassl-4543	118	37	.	.	PUNCT
hassl-4543	119	1	based	base	VERB
hassl-4543	119	2	on	on	ADP
hassl-4543	119	3	the	the	DET
hassl-4543	119	4	theoretical	theoretical	ADJ
hassl-4543	119	5	justification	justification	NOUN
hassl-4543	119	6	described	describe	VERB
hassl-4543	119	7	above	above	ADV
hassl-4543	119	8	,	,	PUNCT
hassl-4543	119	9	the	the	DET
hassl-4543	119	10	first	first	ADJ
hassl-4543	119	11	three	three	NUM
hassl-4543	119	12	hypotheses	hypothesis	NOUN
hassl-4543	119	13	are	be	AUX
hassl-4543	119	14	formulated	formulate	VERB
hassl-4543	119	15	as	as	SCONJ
hassl-4543	119	16	follows	follow	VERB
hassl-4543	119	17	:	:	PUNCT
hassl-4543	119	18	h1	h1	PROPN
hassl-4543	119	19	:	:	PUNCT
hassl-4543	119	20	the	the	DET
hassl-4543	119	21	size	size	NOUN
hassl-4543	119	22	of	of	ADP
hassl-4543	119	23	the	the	DET
hassl-4543	119	24	board	board	NOUN
hassl-4543	119	25	of	of	ADP
hassl-4543	119	26	directors	director	NOUN
hassl-4543	119	27	is	be	AUX
hassl-4543	119	28	associated	associate	VERB
hassl-4543	119	29	with	with	ADP
hassl-4543	119	30	corporate	corporate	ADJ
hassl-4543	119	31	tax	tax	NOUN
hassl-4543	119	32	avoidance	avoidance	NOUN
hassl-4543	119	33	.	.	PUNCT
hassl-4543	120	1	h2	h2	NOUN
hassl-4543	120	2	:	:	PUNCT
hassl-4543	120	3	the	the	DET
hassl-4543	120	4	size	size	NOUN
hassl-4543	120	5	of	of	ADP
hassl-4543	120	6	the	the	DET
hassl-4543	120	7	board	board	NOUN
hassl-4543	120	8	of	of	ADP
hassl-4543	120	9	commissioners	commissioner	NOUN
hassl-4543	120	10	is	be	AUX
hassl-4543	120	11	associated	associate	VERB
hassl-4543	120	12	with	with	ADP
hassl-4543	120	13	corporate	corporate	ADJ
hassl-4543	120	14	tax	tax	NOUN
hassl-4543	120	15	avoidance	avoidance	NOUN
hassl-4543	120	16	.	.	PUNCT
hassl-4543	121	1	h3	h3	NOUN
hassl-4543	121	2	:	:	PUNCT
hassl-4543	121	3	the	the	DET
hassl-4543	121	4	proportion	proportion	NOUN
hassl-4543	121	5	of	of	ADP
hassl-4543	121	6	independent	independent	ADJ
hassl-4543	121	7	commissioners	commissioner	NOUN
hassl-4543	121	8	is	be	AUX
hassl-4543	121	9	associated	associate	VERB
hassl-4543	121	10	with	with	ADP
hassl-4543	121	11	corporate	corporate	ADJ
hassl-4543	121	12	tax	tax	NOUN
hassl-4543	121	13	avoidance	avoidance	NOUN
hassl-4543	121	14	.	.	PUNCT
hassl-4543	122	1	gender	gender	NOUN
hassl-4543	122	2	diversity	diversity	NOUN
hassl-4543	122	3	on	on	ADP
hassl-4543	122	4	boards	board	NOUN
hassl-4543	122	5	of	of	ADP
hassl-4543	122	6	directors	director	NOUN
hassl-4543	122	7	can	can	AUX
hassl-4543	122	8	strengthen	strengthen	VERB
hassl-4543	122	9	the	the	DET
hassl-4543	122	10	relationship	relationship	NOUN
hassl-4543	122	11	between	between	ADP
hassl-4543	122	12	corporate	corporate	ADJ
hassl-4543	122	13	governance	governance	NOUN
hassl-4543	122	14	and	and	CCONJ
hassl-4543	122	15	tax	tax	NOUN
hassl-4543	122	16	avoidance	avoidance	NOUN
hassl-4543	122	17	.	.	PUNCT
hassl-4543	123	1	the	the	DET
hassl-4543	123	2	presence	presence	NOUN
hassl-4543	123	3	of	of	ADP
hassl-4543	123	4	women	woman	NOUN
hassl-4543	123	5	on	on	ADP
hassl-4543	123	6	boards	board	NOUN
hassl-4543	123	7	has	have	AUX
hassl-4543	123	8	been	be	AUX
hassl-4543	123	9	shown	show	VERB
hassl-4543	123	10	to	to	PART
hassl-4543	123	11	improve	improve	VERB
hassl-4543	123	12	oversight	oversight	NOUN
hassl-4543	123	13	effectiveness	effectiveness	NOUN
hassl-4543	123	14	and	and	CCONJ
hassl-4543	123	15	decision	decision	NOUN
hassl-4543	123	16	-	-	PUNCT
hassl-4543	123	17	making	make	VERB
hassl-4543	123	18	quality	quality	NOUN
hassl-4543	123	19	(	(	PUNCT
hassl-4543	123	20	peni	peni	NOUN
hassl-4543	123	21	&	&	CCONJ
hassl-4543	123	22	vähämaa	vähämaa	NOUN
hassl-4543	123	23	,	,	PUNCT
hassl-4543	123	24	2010	2010	NUM
hassl-4543	123	25	;	;	PUNCT
hassl-4543	123	26	richardson	richardson	PROPN
hassl-4543	123	27	et	et	PROPN
hassl-4543	123	28	al	al	PROPN
hassl-4543	123	29	.	.	PROPN
hassl-4543	123	30	,	,	PUNCT
hassl-4543	123	31	2016	2016	NUM
hassl-4543	123	32	)	)	PUNCT
hassl-4543	123	33	.	.	PUNCT
hassl-4543	124	1	women	woman	NOUN
hassl-4543	124	2	tend	tend	VERB
hassl-4543	124	3	to	to	PART
hassl-4543	124	4	uphold	uphold	VERB
hassl-4543	124	5	higher	high	ADJ
hassl-4543	124	6	ethical	ethical	ADJ
hassl-4543	124	7	standards	standard	NOUN
hassl-4543	124	8	and	and	CCONJ
hassl-4543	124	9	exhibit	exhibit	VERB
hassl-4543	124	10	greater	great	ADJ
hassl-4543	124	11	risk	risk	NOUN
hassl-4543	124	12	aversion	aversion	NOUN
hassl-4543	124	13	,	,	PUNCT
hassl-4543	124	14	thus	thus	ADV
hassl-4543	124	15	reducing	reduce	VERB
hassl-4543	124	16	the	the	DET
hassl-4543	124	17	likelihood	likelihood	NOUN
hassl-4543	124	18	of	of	ADP
hassl-4543	124	19	firms	firm	NOUN
hassl-4543	124	20	engaging	engage	VERB
hassl-4543	124	21	in	in	ADP
hassl-4543	124	22	aggressive	aggressive	ADJ
hassl-4543	124	23	tax	tax	NOUN
hassl-4543	124	24	strategies	strategy	NOUN
hassl-4543	124	25	.	.	PUNCT
hassl-4543	125	1	in	in	ADP
hassl-4543	125	2	this	this	DET
hassl-4543	125	3	context	context	NOUN
hassl-4543	125	4	,	,	PUNCT
hassl-4543	125	5	the	the	DET
hassl-4543	125	6	presence	presence	NOUN
hassl-4543	125	7	of	of	ADP
hassl-4543	125	8	women	woman	NOUN
hassl-4543	125	9	on	on	ADP
hassl-4543	125	10	boards	board	NOUN
hassl-4543	125	11	may	may	AUX
hassl-4543	125	12	strengthen	strengthen	VERB
hassl-4543	125	13	the	the	DET
hassl-4543	125	14	effect	effect	NOUN
hassl-4543	125	15	of	of	ADP
hassl-4543	125	16	board	board	NOUN
hassl-4543	125	17	size	size	NOUN
hassl-4543	125	18	on	on	ADP
hassl-4543	125	19	tax	tax	NOUN
hassl-4543	125	20	avoidance	avoidance	NOUN
hassl-4543	125	21	.	.	PUNCT
hassl-4543	126	1	with	with	ADP
hassl-4543	126	2	the	the	DET
hassl-4543	126	3	ethical	ethical	ADJ
hassl-4543	126	4	perspectives	perspective	NOUN
hassl-4543	126	5	brought	bring	VERB
hassl-4543	126	6	by	by	ADP
hassl-4543	126	7	women	woman	NOUN
hassl-4543	126	8	,	,	PUNCT
hassl-4543	126	9	larger	large	ADJ
hassl-4543	126	10	boards	board	NOUN
hassl-4543	126	11	may	may	AUX
hassl-4543	126	12	be	be	AUX
hassl-4543	126	13	more	more	ADV
hassl-4543	126	14	effective	effective	ADJ
hassl-4543	126	15	in	in	ADP
hassl-4543	126	16	overseeing	oversee	VERB
hassl-4543	126	17	corporate	corporate	ADJ
hassl-4543	126	18	tax	tax	NOUN
hassl-4543	126	19	-	-	PUNCT
hassl-4543	126	20	related	relate	VERB
hassl-4543	126	21	actions	action	NOUN
hassl-4543	126	22	,	,	PUNCT
hassl-4543	126	23	thereby	thereby	ADV
hassl-4543	126	24	reducing	reduce	VERB
hassl-4543	126	25	excessive	excessive	ADJ
hassl-4543	126	26	tax	tax	NOUN
hassl-4543	126	27	avoidance	avoidance	NOUN
hassl-4543	126	28	(	(	PUNCT
hassl-4543	126	29	lanis	lanis	NOUN
hassl-4543	126	30	et	et	PROPN
hassl-4543	126	31	al	al	PROPN
hassl-4543	126	32	.	.	PROPN
hassl-4543	126	33	,	,	PUNCT
hassl-4543	126	34	2017	2017	NUM
hassl-4543	126	35	)	)	PUNCT
hassl-4543	126	36	.	.	PUNCT
hassl-4543	127	1	therefore	therefore	ADV
hassl-4543	127	2	,	,	PUNCT
hassl-4543	127	3	the	the	DET
hassl-4543	127	4	following	follow	VERB
hassl-4543	127	5	hypothesis	hypothesis	NOUN
hassl-4543	127	6	is	be	AUX
hassl-4543	127	7	proposed	propose	VERB
hassl-4543	127	8	:	:	PUNCT
hassl-4543	128	1	h4a	h4a	PROPN
hassl-4543	128	2	:	:	PUNCT
hassl-4543	128	3	the	the	DET
hassl-4543	128	4	relationship	relationship	NOUN
hassl-4543	128	5	between	between	ADP
hassl-4543	128	6	board	board	NOUN
hassl-4543	128	7	size	size	NOUN
hassl-4543	128	8	and	and	CCONJ
hassl-4543	128	9	tax	tax	NOUN
hassl-4543	128	10	avoidance	avoidance	NOUN
hassl-4543	128	11	is	be	AUX
hassl-4543	128	12	stronger	strong	ADJ
hassl-4543	128	13	in	in	ADP
hassl-4543	128	14	companies	company	NOUN
hassl-4543	128	15	with	with	ADP
hassl-4543	128	16	female	female	ADJ
hassl-4543	128	17	representation	representation	NOUN
hassl-4543	128	18	on	on	ADP
hassl-4543	128	19	the	the	DET
hassl-4543	128	20	board	board	NOUN
hassl-4543	128	21	.	.	PUNCT
hassl-4543	129	1	similarly	similarly	ADV
hassl-4543	129	2	,	,	PUNCT
hassl-4543	129	3	the	the	DET
hassl-4543	129	4	presence	presence	NOUN
hassl-4543	129	5	of	of	ADP
hassl-4543	129	6	women	woman	NOUN
hassl-4543	129	7	on	on	ADP
hassl-4543	129	8	the	the	DET
hassl-4543	129	9	board	board	NOUN
hassl-4543	129	10	of	of	ADP
hassl-4543	129	11	commissioners	commissioner	NOUN
hassl-4543	129	12	can	can	AUX
hassl-4543	129	13	also	also	ADV
hassl-4543	129	14	strengthen	strengthen	VERB
hassl-4543	129	15	the	the	DET
hassl-4543	129	16	board	board	NOUN
hassl-4543	129	17	's	's	PART
hassl-4543	129	18	influence	influence	NOUN
hassl-4543	129	19	on	on	ADP
hassl-4543	129	20	tax	tax	NOUN
hassl-4543	129	21	avoidance	avoidance	NOUN
hassl-4543	129	22	.	.	PUNCT
hassl-4543	130	1	independent	independent	ADJ
hassl-4543	130	2	commissioners	commissioner	NOUN
hassl-4543	130	3	,	,	PUNCT
hassl-4543	130	4	who	who	PRON
hassl-4543	130	5	act	act	VERB
hassl-4543	130	6	as	as	ADP
hassl-4543	130	7	primary	primary	ADJ
hassl-4543	130	8	supervisors	supervisor	NOUN
hassl-4543	130	9	of	of	ADP
hassl-4543	130	10	company	company	NOUN
hassl-4543	130	11	management	management	NOUN
hassl-4543	130	12	,	,	PUNCT
hassl-4543	130	13	play	play	VERB
hassl-4543	130	14	a	a	DET
hassl-4543	130	15	crucial	crucial	ADJ
hassl-4543	130	16	role	role	NOUN
hassl-4543	130	17	in	in	ADP
hassl-4543	130	18	ensuring	ensure	VERB
hassl-4543	130	19	company	company	NOUN
hassl-4543	130	20	compliance	compliance	NOUN
hassl-4543	130	21	with	with	ADP
hassl-4543	130	22	tax	tax	NOUN
hassl-4543	130	23	regulations	regulation	NOUN
hassl-4543	130	24	(	(	PUNCT
hassl-4543	130	25	gul	gul	PROPN
hassl-4543	130	26	et	et	PROPN
hassl-4543	130	27	al	al	PROPN
hassl-4543	130	28	.	.	PROPN
hassl-4543	130	29	,	,	PUNCT
hassl-4543	130	30	2011	2011	NUM
hassl-4543	130	31	)	)	PUNCT
hassl-4543	130	32	.	.	PUNCT
hassl-4543	131	1	research	research	NOUN
hassl-4543	131	2	shows	show	VERB
hassl-4543	131	3	that	that	SCONJ
hassl-4543	131	4	female	female	ADJ
hassl-4543	131	5	commissioners	commissioner	NOUN
hassl-4543	131	6	tend	tend	VERB
hassl-4543	131	7	to	to	PART
hassl-4543	131	8	be	be	AUX
hassl-4543	131	9	more	more	ADV
hassl-4543	131	10	cautious	cautious	ADJ
hassl-4543	131	11	and	and	CCONJ
hassl-4543	131	12	focus	focus	VERB
hassl-4543	131	13	on	on	ADP
hassl-4543	131	14	transparent	transparent	ADJ
hassl-4543	131	15	financial	financial	ADJ
hassl-4543	131	16	reporting	reporting	NOUN
hassl-4543	131	17	,	,	PUNCT
hassl-4543	131	18	which	which	PRON
hassl-4543	131	19	can	can	AUX
hassl-4543	131	20	reduce	reduce	VERB
hassl-4543	131	21	opportunistic	opportunistic	ADJ
hassl-4543	131	22	behavior	behavior	NOUN
hassl-4543	131	23	and	and	CCONJ
hassl-4543	131	24	tax	tax	NOUN
hassl-4543	131	25	aggressiveness	aggressiveness	NOUN
hassl-4543	131	26	(	(	PUNCT
hassl-4543	131	27	hoseini	hoseini	NOUN
hassl-4543	131	28	et	et	PROPN
hassl-4543	131	29	al	al	PROPN
hassl-4543	131	30	.	.	PROPN
hassl-4543	131	31	,	,	PUNCT
hassl-4543	131	32	2019	2019	NUM
hassl-4543	131	33	)	)	PUNCT
hassl-4543	131	34	.	.	PUNCT
hassl-4543	132	1	therefore	therefore	ADV
hassl-4543	132	2	,	,	PUNCT
hassl-4543	132	3	the	the	DET
hassl-4543	132	4	following	follow	VERB
hassl-4543	132	5	hypothesis	hypothesis	NOUN
hassl-4543	132	6	is	be	AUX
hassl-4543	132	7	formulated	formulate	VERB
hassl-4543	132	8	:	:	PUNCT
hassl-4543	133	1	h4b	h4b	NOUN
hassl-4543	133	2	:	:	PUNCT
hassl-4543	133	3	the	the	DET
hassl-4543	133	4	relationship	relationship	NOUN
hassl-4543	133	5	between	between	ADP
hassl-4543	133	6	the	the	DET
hassl-4543	133	7	size	size	NOUN
hassl-4543	133	8	of	of	ADP
hassl-4543	133	9	the	the	DET
hassl-4543	133	10	board	board	NOUN
hassl-4543	133	11	of	of	ADP
hassl-4543	133	12	commissioners	commissioner	NOUN
hassl-4543	133	13	and	and	CCONJ
hassl-4543	133	14	tax	tax	NOUN
hassl-4543	133	15	avoidance	avoidance	NOUN
hassl-4543	133	16	is	be	AUX
hassl-4543	133	17	stronger	strong	ADJ
hassl-4543	133	18	in	in	ADP
hassl-4543	133	19	companies	company	NOUN
hassl-4543	133	20	that	that	PRON
hassl-4543	133	21	have	have	VERB
hassl-4543	133	22	women	woman	NOUN
hassl-4543	133	23	on	on	ADP
hassl-4543	133	24	the	the	DET
hassl-4543	133	25	board	board	NOUN
hassl-4543	133	26	.	.	PUNCT
hassl-4543	134	1	h4c	h4c	NOUN
hassl-4543	134	2	:	:	PUNCT
hassl-4543	134	3	the	the	DET
hassl-4543	134	4	relationship	relationship	NOUN
hassl-4543	134	5	between	between	ADP
hassl-4543	134	6	independent	independent	ADJ
hassl-4543	134	7	commissioners	commissioner	NOUN
hassl-4543	134	8	and	and	CCONJ
hassl-4543	134	9	tax	tax	NOUN
hassl-4543	134	10	avoidance	avoidance	NOUN
hassl-4543	134	11	is	be	AUX
hassl-4543	134	12	stronger	strong	ADJ
hassl-4543	134	13	in	in	ADP
hassl-4543	134	14	companies	company	NOUN
hassl-4543	134	15	that	that	PRON
hassl-4543	134	16	have	have	VERB
hassl-4543	134	17	women	woman	NOUN
hassl-4543	134	18	on	on	ADP
hassl-4543	134	19	the	the	DET
hassl-4543	134	20	board	board	NOUN
hassl-4543	134	21	.	.	PUNCT
hassl-4543	135	1	3	3	X
hassl-4543	135	2	.	.	X
hassl-4543	135	3	research	research	NOUN
hassl-4543	135	4	method	method	NOUN
hassl-4543	135	5	3.1	3.1	NUM
hassl-4543	135	6	.	.	PUNCT
hassl-4543	135	7	data	datum	NOUN
hassl-4543	135	8	and	and	CCONJ
hassl-4543	135	9	sample	sample	VERB
hassl-4543	135	10	the	the	DET
hassl-4543	135	11	study	study	NOUN
hassl-4543	135	12	employs	employ	VERB
hassl-4543	135	13	a	a	DET
hassl-4543	135	14	quantitative	quantitative	ADJ
hassl-4543	135	15	approach	approach	NOUN
hassl-4543	135	16	using	use	VERB
hassl-4543	135	17	panel	panel	NOUN
hassl-4543	135	18	data	datum	NOUN
hassl-4543	135	19	analysis	analysis	NOUN
hassl-4543	135	20	to	to	PART
hassl-4543	135	21	investigate	investigate	VERB
hassl-4543	135	22	the	the	DET
hassl-4543	135	23	relationship	relationship	NOUN
hassl-4543	135	24	between	between	ADP
hassl-4543	135	25	corporate	corporate	ADJ
hassl-4543	135	26	governance	governance	NOUN
hassl-4543	135	27	variables	variable	NOUN
hassl-4543	135	28	,	,	PUNCT
hassl-4543	135	29	namely	namely	ADV
hassl-4543	135	30	the	the	DET
hassl-4543	135	31	size	size	NOUN
hassl-4543	135	32	of	of	ADP
hassl-4543	135	33	the	the	DET
hassl-4543	135	34	board	board	NOUN
hassl-4543	135	35	of	of	ADP
hassl-4543	135	36	directors	director	NOUN
hassl-4543	135	37	,	,	PUNCT
hassl-4543	135	38	the	the	DET
hassl-4543	135	39	board	board	NOUN
hassl-4543	135	40	of	of	ADP
hassl-4543	135	41	commissioners	commissioner	NOUN
hassl-4543	135	42	,	,	PUNCT
hassl-4543	135	43	and	and	CCONJ
hassl-4543	135	44	the	the	DET
hassl-4543	135	45	proportion	proportion	NOUN
hassl-4543	135	46	of	of	ADP
hassl-4543	135	47	independent	independent	ADJ
hassl-4543	135	48	commissioners	commissioner	NOUN
hassl-4543	135	49	and	and	CCONJ
hassl-4543	135	50	corporate	corporate	ADJ
hassl-4543	135	51	tax	tax	NOUN
hassl-4543	135	52	avoidance	avoidance	NOUN
hassl-4543	135	53	,	,	PUNCT
hassl-4543	135	54	while	while	SCONJ
hassl-4543	135	55	also	also	ADV
hassl-4543	135	56	assessing	assess	VERB
hassl-4543	135	57	the	the	DET
hassl-4543	135	58	moderating	moderate	VERB
hassl-4543	135	59	effect	effect	NOUN
hassl-4543	135	60	of	of	ADP
hassl-4543	135	61	gender	gender	NOUN
hassl-4543	135	62	diversity	diversity	NOUN
hassl-4543	135	63	.	.	PUNCT
hassl-4543	136	1	the	the	DET
hassl-4543	136	2	use	use	NOUN
hassl-4543	136	3	of	of	ADP
hassl-4543	136	4	panel	panel	NOUN
hassl-4543	136	5	data	datum	NOUN
hassl-4543	136	6	enables	enable	VERB
hassl-4543	136	7	the	the	DET
hassl-4543	136	8	analysis	analysis	NOUN
hassl-4543	136	9	of	of	ADP
hassl-4543	136	10	both	both	DET
hassl-4543	136	11	cross	cross	ADJ
hassl-4543	136	12	-	-	ADJ
hassl-4543	136	13	sectional	sectional	ADJ
hassl-4543	136	14	and	and	CCONJ
hassl-4543	136	15	time	time	NOUN
hassl-4543	136	16	-	-	PUNCT
hassl-4543	136	17	series	series	NOUN
hassl-4543	136	18	variations	variation	NOUN
hassl-4543	136	19	,	,	PUNCT
hassl-4543	136	20	improving	improve	VERB
hassl-4543	136	21	the	the	DET
hassl-4543	136	22	robustness	robustness	NOUN
hassl-4543	136	23	of	of	ADP
hassl-4543	136	24	the	the	DET
hassl-4543	136	25	estimations	estimation	NOUN
hassl-4543	136	26	by	by	ADP
hassl-4543	136	27	accounting	account	VERB
hassl-4543	136	28	for	for	ADP
hassl-4543	136	29	unobserved	unobserved	ADJ
hassl-4543	136	30	heterogeneity	heterogeneity	NOUN
hassl-4543	136	31	.	.	PUNCT
hassl-4543	137	1	the	the	DET
hassl-4543	137	2	sample	sample	NOUN
hassl-4543	137	3	period	period	NOUN
hassl-4543	137	4	of	of	ADP
hassl-4543	137	5	2018	2018	NUM
hassl-4543	137	6	–	–	PUNCT
hassl-4543	137	7	2022	2022	NUM
hassl-4543	137	8	is	be	AUX
hassl-4543	137	9	chosen	choose	VERB
hassl-4543	137	10	to	to	PART
hassl-4543	137	11	reflect	reflect	VERB
hassl-4543	137	12	recent	recent	ADJ
hassl-4543	137	13	trends	trend	NOUN
hassl-4543	137	14	in	in	ADP
hassl-4543	137	15	corporate	corporate	ADJ
hassl-4543	137	16	governance	governance	NOUN
hassl-4543	137	17	and	and	CCONJ
hassl-4543	137	18	tax	tax	NOUN
hassl-4543	137	19	practices	practice	NOUN
hassl-4543	137	20	,	,	PUNCT
hassl-4543	137	21	including	include	VERB
hassl-4543	137	22	the	the	DET
hassl-4543	137	23	impact	impact	NOUN
hassl-4543	137	24	of	of	ADP
hassl-4543	137	25	evolving	evolve	VERB
hassl-4543	137	26	regulations	regulation	NOUN
hassl-4543	137	27	and	and	CCONJ
hassl-4543	137	28	post	post	ADJ
hassl-4543	137	29	-	-	ADJ
hassl-4543	137	30	implementation	implementation	ADJ
hassl-4543	137	31	phases	phase	NOUN
hassl-4543	137	32	of	of	ADP
hassl-4543	137	33	indonesia	indonesia	PROPN
hassl-4543	137	34	’s	’s	PART
hassl-4543	137	35	tax	tax	NOUN
hassl-4543	137	36	reform	reform	NOUN
hassl-4543	137	37	initiatives	initiative	NOUN
hassl-4543	137	38	.	.	PUNCT
hassl-4543	138	1	this	this	DET
hassl-4543	138	2	period	period	NOUN
hassl-4543	138	3	also	also	ADV
hassl-4543	138	4	allows	allow	VERB
hassl-4543	138	5	for	for	ADP
hassl-4543	138	6	sufficient	sufficient	ADJ
hassl-4543	138	7	observations	observation	NOUN
hassl-4543	138	8	while	while	SCONJ
hassl-4543	138	9	focusing	focus	VERB
hassl-4543	138	10	on	on	ADP
hassl-4543	138	11	the	the	DET
hassl-4543	138	12	most	most	ADV
hassl-4543	138	13	current	current	ADJ
hassl-4543	138	14	corporate	corporate	ADJ
hassl-4543	138	15	governance	governance	NOUN
hassl-4543	138	16	disclosures	disclosure	NOUN
hassl-4543	138	17	.	.	PUNCT
hassl-4543	139	1	the	the	DET
hassl-4543	139	2	data	data	NOUN
hassl-4543	139	3	collection	collection	NOUN
hassl-4543	139	4	technique	technique	NOUN
hassl-4543	139	5	for	for	ADP
hassl-4543	139	6	this	this	DET
hassl-4543	139	7	study	study	NOUN
hassl-4543	139	8	,	,	PUNCT
hassl-4543	139	9	which	which	PRON
hassl-4543	139	10	covers	cover	VERB
hassl-4543	139	11	publicly	publicly	ADV
hassl-4543	139	12	listed	list	VERB
hassl-4543	139	13	companies	company	NOUN
hassl-4543	139	14	on	on	ADP
hassl-4543	139	15	the	the	DET
hassl-4543	139	16	indonesia	indonesia	PROPN
hassl-4543	139	17	stock	stock	PROPN
hassl-4543	139	18	exchange	exchange	PROPN
hassl-4543	139	19	(	(	PUNCT
hassl-4543	139	20	idx	idx	PROPN
hassl-4543	139	21	)	)	PUNCT
hassl-4543	139	22	from	from	ADP
hassl-4543	139	23	2012	2012	NUM
hassl-4543	139	24	to	to	ADP
hassl-4543	139	25	2022	2022	NUM
hassl-4543	139	26	,	,	PUNCT
hassl-4543	139	27	utilizes	utilize	VERB
hassl-4543	139	28	secondary	secondary	ADJ
hassl-4543	139	29	data	datum	NOUN
hassl-4543	139	30	collected	collect	VERB
hassl-4543	139	31	manually	manually	ADV
hassl-4543	139	32	(	(	PUNCT
hassl-4543	139	33	hand	hand	NOUN
hassl-4543	139	34	-	-	PUNCT
hassl-4543	139	35	collected	collect	VERB
hassl-4543	139	36	)	)	PUNCT
hassl-4543	139	37	.	.	PUNCT
hassl-4543	140	1	the	the	DET
hassl-4543	140	2	data	datum	NOUN
hassl-4543	140	3	sources	source	NOUN
hassl-4543	140	4	include	include	VERB
hassl-4543	140	5	:	:	PUNCT
hassl-4543	140	6	1	1	X
hassl-4543	140	7	.	.	PUNCT
hassl-4543	140	8	secondary	secondary	ADJ
hassl-4543	140	9	data	datum	NOUN
hassl-4543	140	10	from	from	ADP
hassl-4543	140	11	financial	financial	ADJ
hassl-4543	140	12	statements	statement	NOUN
hassl-4543	140	13	.	.	PUNCT
hassl-4543	141	1	2	2	X
hassl-4543	141	2	.	.	X
hassl-4543	141	3	secondary	secondary	ADJ
hassl-4543	141	4	data	datum	NOUN
hassl-4543	141	5	from	from	ADP
hassl-4543	141	6	the	the	DET
hassl-4543	141	7	capital	capital	NOUN
hassl-4543	141	8	market	market	NOUN
hassl-4543	141	9	database	database	NOUN
hassl-4543	141	10	on	on	ADP
hassl-4543	141	11	the	the	DET
hassl-4543	141	12	official	official	ADJ
hassl-4543	141	13	idx	idx	NOUN
hassl-4543	141	14	website	website	NOUN
hassl-4543	141	15	.	.	PUNCT
hassl-4543	142	1	3	3	X
hassl-4543	142	2	.	.	NUM
hassl-4543	142	3	annual	annual	ADJ
hassl-4543	142	4	reports	report	NOUN
hassl-4543	142	5	and	and	CCONJ
hassl-4543	142	6	gcg	gcg	NOUN
hassl-4543	142	7	(	(	PUNCT
hassl-4543	142	8	good	good	ADJ
hassl-4543	142	9	corporate	corporate	ADJ
hassl-4543	142	10	governance	governance	NOUN
hassl-4543	142	11	)	)	PUNCT
hassl-4543	142	12	reports	report	VERB
hassl-4543	142	13	.	.	PUNCT
hassl-4543	143	1	this	this	DET
hassl-4543	143	2	study	study	NOUN
hassl-4543	143	3	utilizes	utilize	VERB
hassl-4543	143	4	data	datum	NOUN
hassl-4543	143	5	from	from	ADP
hassl-4543	143	6	companies	company	NOUN
hassl-4543	143	7	listed	list	VERB
hassl-4543	143	8	on	on	ADP
hassl-4543	143	9	the	the	DET
hassl-4543	143	10	indonesia	indonesia	PROPN
hassl-4543	143	11	stock	stock	PROPN
hassl-4543	143	12	exchange	exchange	PROPN
hassl-4543	143	13	(	(	PUNCT
hassl-4543	143	14	idx	idx	PROPN
hassl-4543	143	15	)	)	PUNCT
hassl-4543	143	16	as	as	ADP
hassl-4543	143	17	of	of	ADP
hassl-4543	143	18	the	the	DET
hassl-4543	143	19	end	end	NOUN
hassl-4543	143	20	of	of	ADP
hassl-4543	143	21	2022	2022	NUM
hassl-4543	143	22	,	,	PUNCT
hassl-4543	143	23	with	with	ADP
hassl-4543	143	24	an	an	DET
hassl-4543	143	25	initial	initial	ADJ
hassl-4543	143	26	population	population	NOUN
hassl-4543	143	27	of	of	ADP
hassl-4543	143	28	825	825	NUM
hassl-4543	143	29	firms	firm	NOUN
hassl-4543	143	30	.	.	PUNCT
hassl-4543	144	1	a	a	DET
hassl-4543	144	2	filtering	filter	VERB
hassl-4543	144	3	process	process	NOUN
hassl-4543	144	4	was	be	AUX
hassl-4543	144	5	conducted	conduct	VERB
hassl-4543	144	6	to	to	PART
hassl-4543	144	7	obtain	obtain	VERB
hassl-4543	144	8	a	a	DET
hassl-4543	144	9	sample	sample	NOUN
hassl-4543	144	10	that	that	PRON
hassl-4543	144	11	aligns	align	VERB
hassl-4543	144	12	with	with	ADP
hassl-4543	144	13	the	the	DET
hassl-4543	144	14	humanities	humanity	NOUN
hassl-4543	144	15	and	and	CCONJ
hassl-4543	144	16	social	social	ADJ
hassl-4543	144	17	sciences	science	NOUN
hassl-4543	144	18	letters	letter	NOUN
hassl-4543	144	19	,	,	PUNCT
hassl-4543	144	20	2025	2025	NUM
hassl-4543	144	21	,	,	PUNCT
hassl-4543	144	22	13(4	13(4	NUM
hassl-4543	144	23	):	):	PUNCT
hassl-4543	144	24	1717	1717	NUM
hassl-4543	144	25	-	-	SYM
hassl-4543	144	26	1734	1734	NUM
hassl-4543	144	27	1722	1722	NUM
hassl-4543	144	28	©	©	PROPN
hassl-4543	144	29	2025	2025	NUM
hassl-4543	144	30	conscientia	conscientia	PROPN
hassl-4543	144	31	beam	beam	PROPN
hassl-4543	144	32	.	.	PUNCT
hassl-4543	145	1	all	all	DET
hassl-4543	145	2	rights	right	NOUN
hassl-4543	145	3	reserved	reserve	VERB
hassl-4543	145	4	.	.	PUNCT
hassl-4543	146	1	research	research	NOUN
hassl-4543	146	2	objectives	objective	NOUN
hassl-4543	146	3	(	(	PUNCT
hassl-4543	146	4	table	table	NOUN
hassl-4543	146	5	1	1	NUM
hassl-4543	146	6	)	)	PUNCT
hassl-4543	146	7	.	.	PUNCT
hassl-4543	147	1	first	first	ADV
hassl-4543	147	2	,	,	PUNCT
hassl-4543	147	3	14	14	NUM
hassl-4543	147	4	companies	company	NOUN
hassl-4543	147	5	that	that	PRON
hassl-4543	147	6	were	be	AUX
hassl-4543	147	7	delisted	delist	VERB
hassl-4543	147	8	during	during	ADP
hassl-4543	147	9	the	the	DET
hassl-4543	147	10	observation	observation	NOUN
hassl-4543	147	11	period	period	NOUN
hassl-4543	147	12	of	of	ADP
hassl-4543	147	13	2018–2022	2018–2022	NUM
hassl-4543	147	14	were	be	AUX
hassl-4543	147	15	excluded	exclude	VERB
hassl-4543	147	16	.	.	PUNCT
hassl-4543	148	1	next	next	ADV
hassl-4543	148	2	,	,	PUNCT
hassl-4543	148	3	104	104	NUM
hassl-4543	148	4	companies	company	NOUN
hassl-4543	148	5	from	from	ADP
hassl-4543	148	6	the	the	DET
hassl-4543	148	7	financial	financial	ADJ
hassl-4543	148	8	sector	sector	NOUN
hassl-4543	148	9	were	be	AUX
hassl-4543	148	10	removed	remove	VERB
hassl-4543	148	11	due	due	ADP
hassl-4543	148	12	to	to	ADP
hassl-4543	148	13	the	the	DET
hassl-4543	148	14	distinct	distinct	ADJ
hassl-4543	148	15	characteristics	characteristic	NOUN
hassl-4543	148	16	of	of	ADP
hassl-4543	148	17	that	that	DET
hassl-4543	148	18	industry	industry	NOUN
hassl-4543	148	19	compared	compare	VERB
hassl-4543	148	20	to	to	ADP
hassl-4543	148	21	other	other	ADJ
hassl-4543	148	22	sectors	sector	NOUN
hassl-4543	148	23	.	.	PUNCT
hassl-4543	149	1	additionally	additionally	ADV
hassl-4543	149	2	,	,	PUNCT
hassl-4543	149	3	327	327	NUM
hassl-4543	149	4	companies	company	NOUN
hassl-4543	149	5	lacking	lack	VERB
hassl-4543	149	6	complete	complete	ADJ
hassl-4543	149	7	data	datum	NOUN
hassl-4543	149	8	for	for	ADP
hassl-4543	149	9	the	the	DET
hassl-4543	149	10	variables	variable	NOUN
hassl-4543	149	11	used	use	VERB
hassl-4543	149	12	in	in	ADP
hassl-4543	149	13	this	this	DET
hassl-4543	149	14	study	study	NOUN
hassl-4543	149	15	were	be	AUX
hassl-4543	149	16	also	also	ADV
hassl-4543	149	17	excluded	exclude	VERB
hassl-4543	149	18	.	.	PUNCT
hassl-4543	150	1	after	after	ADP
hassl-4543	150	2	the	the	DET
hassl-4543	150	3	selection	selection	NOUN
hassl-4543	150	4	process	process	NOUN
hassl-4543	150	5	,	,	PUNCT
hassl-4543	150	6	the	the	DET
hassl-4543	150	7	final	final	ADJ
hassl-4543	150	8	sample	sample	NOUN
hassl-4543	150	9	consisted	consist	VERB
hassl-4543	150	10	of	of	ADP
hassl-4543	150	11	380	380	NUM
hassl-4543	150	12	companies	company	NOUN
hassl-4543	150	13	.	.	PUNCT
hassl-4543	151	1	the	the	DET
hassl-4543	151	2	data	datum	NOUN
hassl-4543	151	3	used	use	VERB
hassl-4543	151	4	in	in	ADP
hassl-4543	151	5	this	this	DET
hassl-4543	151	6	study	study	NOUN
hassl-4543	151	7	is	be	AUX
hassl-4543	151	8	in	in	ADP
hassl-4543	151	9	the	the	DET
hassl-4543	151	10	form	form	NOUN
hassl-4543	151	11	of	of	ADP
hassl-4543	151	12	unbalanced	unbalanced	ADJ
hassl-4543	151	13	panel	panel	NOUN
hassl-4543	151	14	data	datum	NOUN
hassl-4543	151	15	,	,	PUNCT
hassl-4543	151	16	comprising	comprise	VERB
hassl-4543	151	17	1,660	1,660	NUM
hassl-4543	151	18	observations	observation	NOUN
hassl-4543	151	19	over	over	ADP
hassl-4543	151	20	the	the	DET
hassl-4543	151	21	research	research	NOUN
hassl-4543	151	22	period	period	NOUN
hassl-4543	151	23	.	.	PUNCT
hassl-4543	152	1	the	the	DET
hassl-4543	152	2	use	use	NOUN
hassl-4543	152	3	of	of	ADP
hassl-4543	152	4	unbalanced	unbalanced	ADJ
hassl-4543	152	5	panel	panel	NOUN
hassl-4543	152	6	data	datum	NOUN
hassl-4543	152	7	enables	enable	VERB
hassl-4543	152	8	the	the	DET
hassl-4543	152	9	inclusion	inclusion	NOUN
hassl-4543	152	10	of	of	ADP
hassl-4543	152	11	firms	firm	NOUN
hassl-4543	152	12	with	with	ADP
hassl-4543	152	13	inconsistent	inconsistent	ADJ
hassl-4543	152	14	or	or	CCONJ
hassl-4543	152	15	incomplete	incomplete	ADJ
hassl-4543	152	16	financial	financial	ADJ
hassl-4543	152	17	reporting	reporting	NOUN
hassl-4543	152	18	across	across	ADP
hassl-4543	152	19	the	the	DET
hassl-4543	152	20	study	study	NOUN
hassl-4543	152	21	period	period	NOUN
hassl-4543	152	22	.	.	PUNCT
hassl-4543	153	1	this	this	DET
hassl-4543	153	2	approach	approach	NOUN
hassl-4543	153	3	offers	offer	VERB
hassl-4543	153	4	flexibility	flexibility	NOUN
hassl-4543	153	5	in	in	ADP
hassl-4543	153	6	analyzing	analyze	VERB
hassl-4543	153	7	data	datum	NOUN
hassl-4543	153	8	from	from	ADP
hassl-4543	153	9	companies	company	NOUN
hassl-4543	153	10	that	that	PRON
hassl-4543	153	11	meet	meet	VERB
hassl-4543	153	12	the	the	DET
hassl-4543	153	13	sample	sample	NOUN
hassl-4543	153	14	criteria	criterion	NOUN
hassl-4543	153	15	,	,	PUNCT
hassl-4543	153	16	even	even	ADV
hassl-4543	153	17	if	if	SCONJ
hassl-4543	153	18	they	they	PRON
hassl-4543	153	19	do	do	AUX
hassl-4543	153	20	not	not	PART
hassl-4543	153	21	have	have	VERB
hassl-4543	153	22	financial	financial	ADJ
hassl-4543	153	23	reports	report	NOUN
hassl-4543	153	24	for	for	ADP
hassl-4543	153	25	every	every	DET
hassl-4543	153	26	year	year	NOUN
hassl-4543	153	27	in	in	ADP
hassl-4543	153	28	the	the	DET
hassl-4543	153	29	period	period	NOUN
hassl-4543	153	30	.	.	PUNCT
hassl-4543	154	1	consequently	consequently	ADV
hassl-4543	154	2	,	,	PUNCT
hassl-4543	154	3	the	the	DET
hassl-4543	154	4	results	result	NOUN
hassl-4543	154	5	of	of	ADP
hassl-4543	154	6	this	this	DET
hassl-4543	154	7	study	study	NOUN
hassl-4543	154	8	remain	remain	VERB
hassl-4543	154	9	representative	representative	NOUN
hassl-4543	154	10	of	of	ADP
hassl-4543	154	11	the	the	DET
hassl-4543	154	12	dynamics	dynamic	NOUN
hassl-4543	154	13	of	of	ADP
hassl-4543	154	14	firms	firm	NOUN
hassl-4543	154	15	listed	list	VERB
hassl-4543	154	16	on	on	ADP
hassl-4543	154	17	the	the	DET
hassl-4543	154	18	idx	idx	PROPN
hassl-4543	154	19	.	.	PUNCT
hassl-4543	155	1	the	the	DET
hassl-4543	155	2	selected	select	VERB
hassl-4543	155	3	variables	variable	NOUN
hassl-4543	155	4	are	be	AUX
hassl-4543	155	5	grounded	ground	VERB
hassl-4543	155	6	in	in	ADP
hassl-4543	155	7	agency	agency	NOUN
hassl-4543	155	8	theory	theory	NOUN
hassl-4543	155	9	,	,	PUNCT
hassl-4543	155	10	which	which	PRON
hassl-4543	155	11	posits	posit	VERB
hassl-4543	155	12	that	that	SCONJ
hassl-4543	155	13	board	board	NOUN
hassl-4543	155	14	structures	structure	NOUN
hassl-4543	155	15	and	and	CCONJ
hassl-4543	155	16	monitoring	monitor	VERB
hassl-4543	155	17	mechanisms	mechanism	NOUN
hassl-4543	155	18	influence	influence	VERB
hassl-4543	155	19	managerial	managerial	ADJ
hassl-4543	155	20	decision	decision	NOUN
hassl-4543	155	21	-	-	PUNCT
hassl-4543	155	22	making	making	NOUN
hassl-4543	155	23	,	,	PUNCT
hassl-4543	155	24	including	include	VERB
hassl-4543	155	25	tax	tax	NOUN
hassl-4543	155	26	strategies	strategy	NOUN
hassl-4543	155	27	.	.	PUNCT
hassl-4543	156	1	gender	gender	NOUN
hassl-4543	156	2	diversity	diversity	NOUN
hassl-4543	156	3	is	be	AUX
hassl-4543	156	4	included	include	VERB
hassl-4543	156	5	as	as	ADP
hassl-4543	156	6	a	a	DET
hassl-4543	156	7	moderating	moderate	VERB
hassl-4543	156	8	variable	variable	NOUN
hassl-4543	156	9	in	in	ADP
hassl-4543	156	10	response	response	NOUN
hassl-4543	156	11	to	to	ADP
hassl-4543	156	12	the	the	DET
hassl-4543	156	13	growing	grow	VERB
hassl-4543	156	14	emphasis	emphasis	NOUN
hassl-4543	156	15	on	on	ADP
hassl-4543	156	16	board	board	NOUN
hassl-4543	156	17	diversity	diversity	NOUN
hassl-4543	156	18	in	in	ADP
hassl-4543	156	19	global	global	ADJ
hassl-4543	156	20	and	and	CCONJ
hassl-4543	156	21	regional	regional	ADJ
hassl-4543	156	22	governance	governance	NOUN
hassl-4543	156	23	discourse	discourse	NOUN
hassl-4543	156	24	.	.	PUNCT
hassl-4543	157	1	table	table	NOUN
hassl-4543	157	2	1	1	NUM
hassl-4543	157	3	.	.	PUNCT
hassl-4543	158	1	sampling	sample	VERB
hassl-4543	158	2	criteria	criterion	NOUN
hassl-4543	158	3	.	.	PUNCT
hassl-4543	159	1	no	no	INTJ
hassl-4543	159	2	.	.	PUNCT
hassl-4543	160	1	sampling	sample	VERB
hassl-4543	160	2	criteria	criterion	NOUN
hassl-4543	160	3	number	number	NOUN
hassl-4543	160	4	of	of	ADP
hassl-4543	160	5	firms	firm	NOUN
hassl-4543	160	6	1	1	NUM
hassl-4543	160	7	.	.	PUNCT
hassl-4543	160	8	companies	company	NOUN
hassl-4543	160	9	listed	list	VERB
hassl-4543	160	10	in	in	ADP
hassl-4543	160	11	the	the	DET
hassl-4543	160	12	indonesia	indonesia	PROPN
hassl-4543	160	13	composite	composite	ADJ
hassl-4543	160	14	index	index	NOUN
hassl-4543	160	15	(	(	PUNCT
hassl-4543	160	16	ihsg	ihsg	NOUN
hassl-4543	160	17	)	)	PUNCT
hassl-4543	160	18	at	at	ADP
hassl-4543	160	19	the	the	DET
hassl-4543	160	20	end	end	NOUN
hassl-4543	160	21	of	of	ADP
hassl-4543	160	22	2022	2022	NUM
hassl-4543	160	23	825	825	NUM
hassl-4543	160	24	2	2	NUM
hassl-4543	160	25	.	.	PUNCT
hassl-4543	160	26	companies	company	NOUN
hassl-4543	160	27	that	that	PRON
hassl-4543	160	28	were	be	AUX
hassl-4543	160	29	delisted	delist	VERB
hassl-4543	160	30	during	during	ADP
hassl-4543	160	31	the	the	DET
hassl-4543	160	32	research	research	NOUN
hassl-4543	160	33	period	period	NOUN
hassl-4543	160	34	between	between	ADP
hassl-4543	160	35	2018	2018	NUM
hassl-4543	160	36	and	and	CCONJ
hassl-4543	160	37	2022	2022	NUM
hassl-4543	160	38	(	(	PUNCT
hassl-4543	160	39	14	14	NUM
hassl-4543	160	40	)	)	PUNCT
hassl-4543	160	41	3	3	NUM
hassl-4543	160	42	.	.	PUNCT
hassl-4543	160	43	financial	financial	ADJ
hassl-4543	160	44	companies	company	NOUN
hassl-4543	160	45	(	(	PUNCT
hassl-4543	160	46	104	104	NUM
hassl-4543	160	47	)	)	PUNCT
hassl-4543	160	48	4	4	NUM
hassl-4543	160	49	.	.	PUNCT
hassl-4543	160	50	companies	company	NOUN
hassl-4543	160	51	that	that	PRON
hassl-4543	160	52	do	do	AUX
hassl-4543	160	53	not	not	PART
hassl-4543	160	54	have	have	VERB
hassl-4543	160	55	complete	complete	ADJ
hassl-4543	160	56	data	datum	NOUN
hassl-4543	160	57	for	for	ADP
hassl-4543	160	58	the	the	DET
hassl-4543	160	59	variables	variable	NOUN
hassl-4543	160	60	used	use	VERB
hassl-4543	160	61	in	in	ADP
hassl-4543	160	62	the	the	DET
hassl-4543	160	63	study	study	NOUN
hassl-4543	160	64	(	(	PUNCT
hassl-4543	160	65	327	327	NUM
hassl-4543	160	66	)	)	PUNCT
hassl-4543	160	67	final	final	ADJ
hassl-4543	160	68	sample	sample	NOUN
hassl-4543	160	69	380	380	NUM
hassl-4543	160	70	observations	observation	NOUN
hassl-4543	160	71	1.660	1.660	NUM
hassl-4543	160	72	3.2	3.2	NUM
hassl-4543	160	73	.	.	PUNCT
hassl-4543	161	1	independent	independent	ADJ
hassl-4543	161	2	variable	variable	NOUN
hassl-4543	161	3	(	(	PUNCT
hassl-4543	161	4	corporate	corporate	ADJ
hassl-4543	161	5	governance	governance	NOUN
hassl-4543	161	6	)	)	PUNCT
hassl-4543	161	7	3.2.1	3.2.1	NUM
hassl-4543	161	8	.	.	PUNCT
hassl-4543	161	9	board	board	NOUN
hassl-4543	161	10	of	of	ADP
hassl-4543	161	11	directors	director	NOUN
hassl-4543	161	12	(	(	PUNCT
hassl-4543	161	13	bod	bod	PROPN
hassl-4543	161	14	)	)	PUNCT
hassl-4543	161	15	the	the	DET
hassl-4543	161	16	board	board	NOUN
hassl-4543	161	17	of	of	ADP
hassl-4543	161	18	directors	director	NOUN
hassl-4543	161	19	is	be	AUX
hassl-4543	161	20	the	the	DET
hassl-4543	161	21	company	company	NOUN
hassl-4543	161	22	's	's	PART
hassl-4543	161	23	governing	govern	VERB
hassl-4543	161	24	body	body	NOUN
hassl-4543	161	25	that	that	PRON
hassl-4543	161	26	has	have	VERB
hassl-4543	161	27	the	the	DET
hassl-4543	161	28	authority	authority	NOUN
hassl-4543	161	29	and	and	CCONJ
hassl-4543	161	30	full	full	ADJ
hassl-4543	161	31	responsibility	responsibility	NOUN
hassl-4543	161	32	for	for	ADP
hassl-4543	161	33	managing	manage	VERB
hassl-4543	161	34	the	the	DET
hassl-4543	161	35	company	company	NOUN
hassl-4543	161	36	in	in	ADP
hassl-4543	161	37	its	its	PRON
hassl-4543	161	38	best	good	ADJ
hassl-4543	161	39	interests	interest	NOUN
hassl-4543	161	40	,	,	PUNCT
hassl-4543	161	41	in	in	ADP
hassl-4543	161	42	accordance	accordance	NOUN
hassl-4543	161	43	with	with	ADP
hassl-4543	161	44	its	its	PRON
hassl-4543	161	45	purposes	purpose	NOUN
hassl-4543	161	46	and	and	CCONJ
hassl-4543	161	47	objectives	objective	NOUN
hassl-4543	161	48	.	.	PUNCT
hassl-4543	162	1	it	it	PRON
hassl-4543	162	2	also	also	ADV
hassl-4543	162	3	represents	represent	VERB
hassl-4543	162	4	the	the	DET
hassl-4543	162	5	company	company	NOUN
hassl-4543	162	6	both	both	CCONJ
hassl-4543	162	7	internally	internally	ADV
hassl-4543	162	8	and	and	CCONJ
hassl-4543	162	9	externally	externally	ADV
hassl-4543	162	10	,	,	PUNCT
hassl-4543	162	11	in	in	ADP
hassl-4543	162	12	accordance	accordance	NOUN
hassl-4543	162	13	with	with	ADP
hassl-4543	162	14	the	the	DET
hassl-4543	162	15	provisions	provision	NOUN
hassl-4543	162	16	of	of	ADP
hassl-4543	162	17	the	the	DET
hassl-4543	162	18	articles	article	NOUN
hassl-4543	162	19	of	of	ADP
hassl-4543	162	20	association	association	NOUN
hassl-4543	162	21	(	(	PUNCT
hassl-4543	162	22	law	law	NOUN
hassl-4543	162	23	no	no	INTJ
hassl-4543	162	24	.	.	PROPN
hassl-4543	162	25	40	40	NUM
hassl-4543	162	26	of	of	ADP
hassl-4543	162	27	2007	2007	NUM
hassl-4543	162	28	concerning	concern	VERB
hassl-4543	162	29	limited	limited	ADJ
hassl-4543	162	30	liability	liability	NOUN
hassl-4543	162	31	companies	company	NOUN
hassl-4543	162	32	,	,	PUNCT
hassl-4543	162	33	2007	2007	NUM
hassl-4543	162	34	)	)	PUNCT
hassl-4543	162	35	.	.	PUNCT
hassl-4543	163	1	the	the	DET
hassl-4543	163	2	variable	variable	NOUN
hassl-4543	163	3	used	use	VERB
hassl-4543	163	4	in	in	ADP
hassl-4543	163	5	this	this	DET
hassl-4543	163	6	study	study	NOUN
hassl-4543	163	7	for	for	ADP
hassl-4543	163	8	the	the	DET
hassl-4543	163	9	size	size	NOUN
hassl-4543	163	10	of	of	ADP
hassl-4543	163	11	the	the	DET
hassl-4543	163	12	board	board	NOUN
hassl-4543	163	13	of	of	ADP
hassl-4543	163	14	directors	director	NOUN
hassl-4543	163	15	is	be	AUX
hassl-4543	163	16	the	the	DET
hassl-4543	163	17	number	number	NOUN
hassl-4543	163	18	of	of	ADP
hassl-4543	163	19	directors	director	NOUN
hassl-4543	163	20	on	on	ADP
hassl-4543	163	21	the	the	DET
hassl-4543	163	22	board	board	NOUN
hassl-4543	163	23	.	.	PUNCT
hassl-4543	164	1	3.2.2	3.2.2	NUM
hassl-4543	164	2	.	.	PUNCT
hassl-4543	164	3	board	board	NOUN
hassl-4543	164	4	of	of	ADP
hassl-4543	164	5	commissioners	commissioner	NOUN
hassl-4543	164	6	(	(	PUNCT
hassl-4543	164	7	boc	boc	PROPN
hassl-4543	164	8	)	)	PUNCT
hassl-4543	164	9	the	the	DET
hassl-4543	164	10	board	board	NOUN
hassl-4543	164	11	of	of	ADP
hassl-4543	164	12	commissioners	commissioner	NOUN
hassl-4543	164	13	is	be	AUX
hassl-4543	164	14	the	the	DET
hassl-4543	164	15	company	company	NOUN
hassl-4543	164	16	's	's	PART
hassl-4543	164	17	organ	organ	NOUN
hassl-4543	164	18	responsible	responsible	ADJ
hassl-4543	164	19	for	for	ADP
hassl-4543	164	20	general	general	ADJ
hassl-4543	164	21	and/or	and/or	CCONJ
hassl-4543	164	22	specific	specific	ADJ
hassl-4543	164	23	supervision	supervision	NOUN
hassl-4543	164	24	in	in	ADP
hassl-4543	164	25	accordance	accordance	NOUN
hassl-4543	164	26	with	with	ADP
hassl-4543	164	27	the	the	DET
hassl-4543	164	28	articles	article	NOUN
hassl-4543	164	29	of	of	ADP
hassl-4543	164	30	association	association	NOUN
hassl-4543	164	31	and	and	CCONJ
hassl-4543	164	32	for	for	ADP
hassl-4543	164	33	providing	provide	VERB
hassl-4543	164	34	advice	advice	NOUN
hassl-4543	164	35	to	to	ADP
hassl-4543	164	36	the	the	DET
hassl-4543	164	37	directors	director	NOUN
hassl-4543	164	38	(	(	PUNCT
hassl-4543	164	39	law	law	NOUN
hassl-4543	164	40	no	no	INTJ
hassl-4543	164	41	.	.	PROPN
hassl-4543	164	42	40	40	NUM
hassl-4543	164	43	of	of	ADP
hassl-4543	164	44	2007	2007	NUM
hassl-4543	164	45	concerning	concern	VERB
hassl-4543	164	46	limited	limited	ADJ
hassl-4543	164	47	liability	liability	NOUN
hassl-4543	164	48	companies	company	NOUN
hassl-4543	164	49	,	,	PUNCT
hassl-4543	164	50	2007	2007	NUM
hassl-4543	164	51	)	)	PUNCT
hassl-4543	164	52	.	.	PUNCT
hassl-4543	165	1	the	the	DET
hassl-4543	165	2	size	size	NOUN
hassl-4543	165	3	of	of	ADP
hassl-4543	165	4	the	the	DET
hassl-4543	165	5	boc	boc	NOUN
hassl-4543	165	6	varies	vary	VERB
hassl-4543	165	7	and	and	CCONJ
hassl-4543	165	8	is	be	AUX
hassl-4543	165	9	measured	measure	VERB
hassl-4543	165	10	by	by	ADP
hassl-4543	165	11	the	the	DET
hassl-4543	165	12	number	number	NOUN
hassl-4543	165	13	of	of	ADP
hassl-4543	165	14	commissioners	commissioner	NOUN
hassl-4543	165	15	on	on	ADP
hassl-4543	165	16	the	the	DET
hassl-4543	165	17	board	board	NOUN
hassl-4543	165	18	.	.	PUNCT
hassl-4543	166	1	3.2.3	3.2.3	X
hassl-4543	166	2	.	.	PUNCT
hassl-4543	166	3	independent	independent	ADJ
hassl-4543	166	4	commissioner	commissioner	NOUN
hassl-4543	166	5	(	(	PUNCT
hassl-4543	166	6	pic	pic	NOUN
hassl-4543	166	7	)	)	PUNCT
hassl-4543	166	8	an	an	DET
hassl-4543	166	9	independent	independent	ADJ
hassl-4543	166	10	commissioner	commissioner	NOUN
hassl-4543	166	11	is	be	AUX
hassl-4543	166	12	a	a	DET
hassl-4543	166	13	member	member	NOUN
hassl-4543	166	14	of	of	ADP
hassl-4543	166	15	the	the	DET
hassl-4543	166	16	board	board	NOUN
hassl-4543	166	17	of	of	ADP
hassl-4543	166	18	commissioners	commissioner	NOUN
hassl-4543	166	19	who	who	PRON
hassl-4543	166	20	has	have	VERB
hassl-4543	166	21	no	no	DET
hassl-4543	166	22	financial	financial	ADJ
hassl-4543	166	23	,	,	PUNCT
hassl-4543	166	24	managerial	managerial	ADJ
hassl-4543	166	25	,	,	PUNCT
hassl-4543	166	26	shareholding	shareholding	NOUN
hassl-4543	166	27	,	,	PUNCT
hassl-4543	166	28	and/or	and/or	CCONJ
hassl-4543	166	29	familial	familial	ADJ
hassl-4543	166	30	relationship	relationship	NOUN
hassl-4543	166	31	with	with	ADP
hassl-4543	166	32	other	other	ADJ
hassl-4543	166	33	members	member	NOUN
hassl-4543	166	34	of	of	ADP
hassl-4543	166	35	the	the	DET
hassl-4543	166	36	board	board	NOUN
hassl-4543	166	37	of	of	ADP
hassl-4543	166	38	commissioners	commissioner	NOUN
hassl-4543	166	39	,	,	PUNCT
hassl-4543	166	40	directors	director	NOUN
hassl-4543	166	41	,	,	PUNCT
hassl-4543	166	42	and/or	and/or	CCONJ
hassl-4543	166	43	controlling	control	VERB
hassl-4543	166	44	shareholders	shareholder	NOUN
hassl-4543	166	45	or	or	CCONJ
hassl-4543	166	46	any	any	DET
hassl-4543	166	47	relationship	relationship	NOUN
hassl-4543	166	48	with	with	ADP
hassl-4543	166	49	the	the	DET
hassl-4543	166	50	company	company	NOUN
hassl-4543	166	51	that	that	PRON
hassl-4543	166	52	may	may	AUX
hassl-4543	166	53	affect	affect	VERB
hassl-4543	166	54	their	their	PRON
hassl-4543	166	55	ability	ability	NOUN
hassl-4543	166	56	to	to	PART
hassl-4543	166	57	act	act	VERB
hassl-4543	166	58	independently	independently	ADV
hassl-4543	166	59	(	(	PUNCT
hassl-4543	166	60	law	law	NOUN
hassl-4543	166	61	no	no	INTJ
hassl-4543	166	62	.	.	PROPN
hassl-4543	166	63	40	40	NUM
hassl-4543	166	64	of	of	ADP
hassl-4543	166	65	2007	2007	NUM
hassl-4543	166	66	concerning	concern	VERB
hassl-4543	166	67	limited	limited	ADJ
hassl-4543	166	68	liability	liability	NOUN
hassl-4543	166	69	companies	company	NOUN
hassl-4543	166	70	,	,	PUNCT
hassl-4543	166	71	2007	2007	NUM
hassl-4543	166	72	)	)	PUNCT
hassl-4543	166	73	.	.	PUNCT
hassl-4543	167	1	the	the	DET
hassl-4543	167	2	independent	independent	ADJ
hassl-4543	167	3	commissioner	commissioner	NOUN
hassl-4543	167	4	variable	variable	NOUN
hassl-4543	167	5	is	be	AUX
hassl-4543	167	6	measured	measure	VERB
hassl-4543	167	7	by	by	ADP
hassl-4543	167	8	calculating	calculate	VERB
hassl-4543	167	9	the	the	DET
hassl-4543	167	10	proportion	proportion	NOUN
hassl-4543	167	11	of	of	ADP
hassl-4543	167	12	independent	independent	ADJ
hassl-4543	167	13	commissioners	commissioner	NOUN
hassl-4543	167	14	to	to	ADP
hassl-4543	167	15	the	the	DET
hassl-4543	167	16	total	total	ADJ
hassl-4543	167	17	number	number	NOUN
hassl-4543	167	18	of	of	ADP
hassl-4543	167	19	commissioners	commissioner	NOUN
hassl-4543	167	20	.	.	PUNCT
hassl-4543	168	1	3.3	3.3	NUM
hassl-4543	168	2	.	.	PUNCT
hassl-4543	169	1	dependent	dependent	ADJ
hassl-4543	169	2	variable	variable	NOUN
hassl-4543	169	3	(	(	PUNCT
hassl-4543	169	4	tax	tax	NOUN
hassl-4543	169	5	avoidance	avoidance	NOUN
hassl-4543	169	6	)	)	PUNCT
hassl-4543	169	7	the	the	DET
hassl-4543	169	8	dependent	dependent	ADJ
hassl-4543	169	9	variable	variable	NOUN
hassl-4543	169	10	in	in	ADP
hassl-4543	169	11	this	this	DET
hassl-4543	169	12	study	study	NOUN
hassl-4543	169	13	is	be	AUX
hassl-4543	169	14	the	the	DET
hassl-4543	169	15	level	level	NOUN
hassl-4543	169	16	of	of	ADP
hassl-4543	169	17	corporate	corporate	ADJ
hassl-4543	169	18	tax	tax	NOUN
hassl-4543	169	19	avoidance	avoidance	NOUN
hassl-4543	169	20	,	,	PUNCT
hassl-4543	169	21	measured	measure	VERB
hassl-4543	169	22	using	use	VERB
hassl-4543	169	23	the	the	DET
hassl-4543	169	24	effective	effective	ADJ
hassl-4543	169	25	tax	tax	NOUN
hassl-4543	169	26	rate	rate	NOUN
hassl-4543	169	27	(	(	PUNCT
hassl-4543	169	28	etr	etr	PROPN
hassl-4543	169	29	)	)	PUNCT
hassl-4543	169	30	.	.	PUNCT
hassl-4543	170	1	tax	tax	NOUN
hassl-4543	170	2	avoidance	avoidance	NOUN
hassl-4543	170	3	is	be	AUX
hassl-4543	170	4	defined	define	VERB
hassl-4543	170	5	as	as	ADP
hassl-4543	170	6	a	a	DET
hassl-4543	170	7	reduction	reduction	NOUN
hassl-4543	170	8	in	in	ADP
hassl-4543	170	9	tax	tax	NOUN
hassl-4543	170	10	liabilities	liability	NOUN
hassl-4543	170	11	carried	carry	VERB
hassl-4543	170	12	out	out	ADP
hassl-4543	170	13	by	by	ADP
hassl-4543	170	14	a	a	DET
hassl-4543	170	15	company	company	NOUN
hassl-4543	170	16	without	without	ADP
hassl-4543	170	17	violating	violate	VERB
hassl-4543	170	18	applicable	applicable	ADJ
hassl-4543	170	19	tax	tax	NOUN
hassl-4543	170	20	regulations	regulation	NOUN
hassl-4543	170	21	.	.	PUNCT
hassl-4543	171	1	in	in	ADP
hassl-4543	171	2	this	this	DET
hassl-4543	171	3	study	study	NOUN
hassl-4543	171	4	,	,	PUNCT
hassl-4543	171	5	tax	tax	NOUN
hassl-4543	171	6	avoidance	avoidance	NOUN
hassl-4543	171	7	is	be	AUX
hassl-4543	171	8	calculated	calculate	VERB
hassl-4543	171	9	using	use	VERB
hassl-4543	171	10	the	the	DET
hassl-4543	171	11	company	company	NOUN
hassl-4543	171	12	’s	’s	PART
hassl-4543	171	13	effective	effective	ADJ
hassl-4543	171	14	tax	tax	NOUN
hassl-4543	171	15	rate	rate	NOUN
hassl-4543	171	16	(	(	PUNCT
hassl-4543	171	17	etr	etr	PROPN
hassl-4543	171	18	)	)	PUNCT
hassl-4543	171	19	.	.	PUNCT
hassl-4543	172	1	humanities	humanity	NOUN
hassl-4543	172	2	and	and	CCONJ
hassl-4543	172	3	social	social	ADJ
hassl-4543	172	4	sciences	science	NOUN
hassl-4543	172	5	letters	letter	NOUN
hassl-4543	172	6	,	,	PUNCT
hassl-4543	172	7	2025	2025	NUM
hassl-4543	172	8	,	,	PUNCT
hassl-4543	172	9	13(4	13(4	NUM
hassl-4543	172	10	):	):	PUNCT
hassl-4543	172	11	1717	1717	NUM
hassl-4543	172	12	-	-	SYM
hassl-4543	172	13	1734	1734	NUM
hassl-4543	172	14	1723	1723	NUM
hassl-4543	172	15	©	©	PROPN
hassl-4543	172	16	2025	2025	NUM
hassl-4543	172	17	conscientia	conscientia	PROPN
hassl-4543	172	18	beam	beam	PROPN
hassl-4543	172	19	.	.	PUNCT
hassl-4543	173	1	all	all	DET
hassl-4543	173	2	rights	right	NOUN
hassl-4543	173	3	reserved	reserve	VERB
hassl-4543	173	4	.	.	PUNCT
hassl-4543	174	1	etr	etr	PROPN
hassl-4543	174	2	refers	refer	VERB
hassl-4543	174	3	to	to	ADP
hassl-4543	174	4	the	the	DET
hassl-4543	174	5	amount	amount	NOUN
hassl-4543	174	6	of	of	ADP
hassl-4543	174	7	tax	tax	NOUN
hassl-4543	174	8	expense	expense	NOUN
hassl-4543	174	9	paid	pay	VERB
hassl-4543	174	10	divided	divide	VERB
hassl-4543	174	11	by	by	ADP
hassl-4543	174	12	pre	pre	ADJ
hassl-4543	174	13	-	-	ADJ
hassl-4543	174	14	tax	tax	ADJ
hassl-4543	174	15	income	income	NOUN
hassl-4543	174	16	(	(	PUNCT
hassl-4543	174	17	hanlon	hanlon	NOUN
hassl-4543	174	18	&	&	CCONJ
hassl-4543	174	19	heitzman	heitzman	PROPN
hassl-4543	174	20	,	,	PUNCT
hassl-4543	174	21	2010	2010	NUM
hassl-4543	174	22	)	)	PUNCT
hassl-4543	174	23	and	and	CCONJ
hassl-4543	174	24	is	be	AUX
hassl-4543	174	25	formulated	formulate	VERB
hassl-4543	174	26	as	as	SCONJ
hassl-4543	174	27	follows	follow	VERB
hassl-4543	174	28	:	:	PUNCT
hassl-4543	174	29	etr	etr	PROPN
hassl-4543	174	30	=	=	SYM
hassl-4543	174	31	(	(	PUNCT
hassl-4543	174	32	tax	tax	NOUN
hassl-4543	174	33	expense	expense	NOUN
hassl-4543	174	34	)	)	PUNCT
hassl-4543	174	35	/	/	PUNCT
hassl-4543	174	36	(	(	PUNCT
hassl-4543	174	37	pre	pre	ADJ
hassl-4543	174	38	-	-	ADJ
hassl-4543	174	39	tax	tax	ADJ
hassl-4543	174	40	income	income	NOUN
hassl-4543	174	41	)	)	PUNCT
hassl-4543	174	42	3.4	3.4	NUM
hassl-4543	174	43	.	.	PUNCT
hassl-4543	174	44	moderating	moderate	VERB
hassl-4543	174	45	variable	variable	NOUN
hassl-4543	174	46	(	(	PUNCT
hassl-4543	174	47	gender	gender	NOUN
hassl-4543	174	48	diversity	diversity	NOUN
hassl-4543	174	49	)	)	PUNCT
hassl-4543	175	1	3.4.1	3.4.1	NUM
hassl-4543	175	2	.	.	X
hassl-4543	175	3	proportion	proportion	NOUN
hassl-4543	175	4	of	of	ADP
hassl-4543	175	5	women	woman	NOUN
hassl-4543	175	6	on	on	ADP
hassl-4543	175	7	the	the	DET
hassl-4543	175	8	board	board	NOUN
hassl-4543	175	9	(	(	PUNCT
hassl-4543	175	10	gd1	gd1	NOUN
hassl-4543	175	11	)	)	PUNCT
hassl-4543	175	12	gender	gender	NOUN
hassl-4543	175	13	diversity	diversity	NOUN
hassl-4543	175	14	is	be	AUX
hassl-4543	175	15	measured	measure	VERB
hassl-4543	175	16	by	by	ADP
hassl-4543	175	17	the	the	DET
hassl-4543	175	18	proportion	proportion	NOUN
hassl-4543	175	19	of	of	ADP
hassl-4543	175	20	female	female	ADJ
hassl-4543	175	21	members	member	NOUN
hassl-4543	175	22	on	on	ADP
hassl-4543	175	23	the	the	DET
hassl-4543	175	24	board	board	NOUN
hassl-4543	175	25	of	of	ADP
hassl-4543	175	26	directors	director	NOUN
hassl-4543	175	27	relative	relative	ADJ
hassl-4543	175	28	to	to	ADP
hassl-4543	175	29	the	the	DET
hassl-4543	175	30	total	total	ADJ
hassl-4543	175	31	number	number	NOUN
hassl-4543	175	32	of	of	ADP
hassl-4543	175	33	board	board	NOUN
hassl-4543	175	34	members	member	NOUN
hassl-4543	175	35	.	.	PUNCT
hassl-4543	176	1	3.4.2	3.4.2	NUM
hassl-4543	176	2	.	.	PUNCT
hassl-4543	176	3	female	female	ADJ
hassl-4543	176	4	ceo	ceo	NOUN
hassl-4543	176	5	(	(	PUNCT
hassl-4543	176	6	gd2	gd2	NOUN
hassl-4543	176	7	)	)	PUNCT
hassl-4543	176	8	the	the	DET
hassl-4543	176	9	second	second	ADJ
hassl-4543	176	10	proxy	proxy	NOUN
hassl-4543	176	11	for	for	ADP
hassl-4543	176	12	gender	gender	NOUN
hassl-4543	176	13	diversity	diversity	NOUN
hassl-4543	176	14	in	in	ADP
hassl-4543	176	15	this	this	DET
hassl-4543	176	16	study	study	NOUN
hassl-4543	176	17	is	be	AUX
hassl-4543	176	18	a	a	DET
hassl-4543	176	19	dummy	dummy	ADJ
hassl-4543	176	20	variable	variable	NOUN
hassl-4543	176	21	,	,	PUNCT
hassl-4543	176	22	assigned	assign	VERB
hassl-4543	176	23	a	a	DET
hassl-4543	176	24	value	value	NOUN
hassl-4543	176	25	of	of	ADP
hassl-4543	176	26	1	1	NUM
hassl-4543	176	27	if	if	SCONJ
hassl-4543	176	28	the	the	DET
hassl-4543	176	29	ceo	ceo	NOUN
hassl-4543	176	30	is	be	AUX
hassl-4543	176	31	female	female	ADJ
hassl-4543	176	32	and	and	CCONJ
hassl-4543	176	33	0	0	NUM
hassl-4543	176	34	otherwise	otherwise	ADV
hassl-4543	176	35	.	.	PUNCT
hassl-4543	177	1	3.5	3.5	NUM
hassl-4543	177	2	.	.	PUNCT
hassl-4543	178	1	control	control	NOUN
hassl-4543	178	2	variables	variable	NOUN
hassl-4543	178	3	this	this	DET
hassl-4543	178	4	study	study	NOUN
hassl-4543	178	5	includes	include	VERB
hassl-4543	178	6	control	control	NOUN
hassl-4543	178	7	variables	variable	NOUN
hassl-4543	178	8	that	that	PRON
hassl-4543	178	9	are	be	AUX
hassl-4543	178	10	consistent	consistent	ADJ
hassl-4543	178	11	with	with	ADP
hassl-4543	178	12	prior	prior	ADJ
hassl-4543	178	13	research	research	NOUN
hassl-4543	178	14	on	on	ADP
hassl-4543	178	15	tax	tax	NOUN
hassl-4543	178	16	avoidance	avoidance	NOUN
hassl-4543	178	17	.	.	PUNCT
hassl-4543	179	1	the	the	DET
hassl-4543	179	2	selected	select	VERB
hassl-4543	179	3	variables	variable	NOUN
hassl-4543	179	4	have	have	AUX
hassl-4543	179	5	been	be	AUX
hassl-4543	179	6	widely	widely	ADV
hassl-4543	179	7	examined	examine	VERB
hassl-4543	179	8	in	in	ADP
hassl-4543	179	9	previous	previous	ADJ
hassl-4543	179	10	studies	study	NOUN
hassl-4543	179	11	in	in	ADP
hassl-4543	179	12	relation	relation	NOUN
hassl-4543	179	13	to	to	ADP
hassl-4543	179	14	corporate	corporate	ADJ
hassl-4543	179	15	tax	tax	NOUN
hassl-4543	179	16	avoidance	avoidance	NOUN
hassl-4543	179	17	.	.	PUNCT
hassl-4543	180	1	the	the	DET
hassl-4543	180	2	control	control	NOUN
hassl-4543	180	3	variables	variable	NOUN
hassl-4543	180	4	include	include	VERB
hassl-4543	180	5	factors	factor	NOUN
hassl-4543	180	6	such	such	ADJ
hassl-4543	180	7	as	as	ADP
hassl-4543	180	8	firm	firm	ADJ
hassl-4543	180	9	size	size	NOUN
hassl-4543	180	10	(	(	PUNCT
hassl-4543	180	11	ln(total	ln(total	ADJ
hassl-4543	180	12	assets	asset	NOUN
hassl-4543	180	13	)	)	PUNCT
hassl-4543	180	14	)	)	PUNCT
hassl-4543	180	15	,	,	PUNCT
hassl-4543	180	16	firm	firm	ADJ
hassl-4543	180	17	growth	growth	NOUN
hassl-4543	180	18	(	(	PUNCT
hassl-4543	180	19	(	(	PUNCT
hassl-4543	180	20	total	total	ADJ
hassl-4543	180	21	assetst	assetst	NOUN
hassl-4543	180	22	total	total	VERB
hassl-4543	180	23	assetst-1)/total	assetst-1)/total	PROPN
hassl-4543	180	24	assetst-1	assetst-1	NUM
hassl-4543	180	25	)	)	PUNCT
hassl-4543	180	26	)	)	PUNCT
hassl-4543	180	27	,	,	PUNCT
hassl-4543	180	28	return	return	VERB
hassl-4543	180	29	on	on	ADP
hassl-4543	180	30	assets	asset	NOUN
hassl-4543	180	31	(	(	PUNCT
hassl-4543	180	32	net	net	ADJ
hassl-4543	180	33	income	income	NOUN
hassl-4543	180	34	/	/	SYM
hassl-4543	180	35	total	total	ADJ
hassl-4543	180	36	assets	asset	NOUN
hassl-4543	180	37	)	)	PUNCT
hassl-4543	180	38	,	,	PUNCT
hassl-4543	180	39	and	and	CCONJ
hassl-4543	180	40	leverage	leverage	NOUN
hassl-4543	180	41	(	(	PUNCT
hassl-4543	180	42	total	total	ADJ
hassl-4543	180	43	debt	debt	NOUN
hassl-4543	180	44	/	/	SYM
hassl-4543	180	45	total	total	NOUN
hassl-4543	180	46	equity	equity	NOUN
hassl-4543	180	47	)	)	PUNCT
hassl-4543	180	48	(	(	PUNCT
hassl-4543	180	49	jarboui	jarboui	PROPN
hassl-4543	180	50	,	,	PUNCT
hassl-4543	180	51	kachouri	kachouri	PROPN
hassl-4543	180	52	ben	ben	PROPN
hassl-4543	180	53	saad	saad	PROPN
hassl-4543	180	54	,	,	PUNCT
hassl-4543	180	55	&	&	CCONJ
hassl-4543	180	56	riguen	riguen	NOUN
hassl-4543	180	57	,	,	PUNCT
hassl-4543	180	58	2020	2020	NUM
hassl-4543	180	59	;	;	PUNCT
hassl-4543	180	60	kerr	kerr	PROPN
hassl-4543	180	61	et	et	PROPN
hassl-4543	180	62	al	al	PROPN
hassl-4543	180	63	.	.	PROPN
hassl-4543	180	64	,	,	PUNCT
hassl-4543	180	65	2016	2016	NUM
hassl-4543	180	66	;	;	PUNCT
hassl-4543	180	67	riguen	riguen	NOUN
hassl-4543	180	68	,	,	PUNCT
hassl-4543	180	69	salhi	salhi	NOUN
hassl-4543	180	70	,	,	PUNCT
hassl-4543	180	71	&	&	CCONJ
hassl-4543	180	72	jarboui	jarboui	PROPN
hassl-4543	180	73	,	,	PUNCT
hassl-4543	180	74	2020	2020	NUM
hassl-4543	180	75	)	)	PUNCT
hassl-4543	180	76	.	.	PUNCT
hassl-4543	181	1	the	the	DET
hassl-4543	181	2	relationship	relationship	NOUN
hassl-4543	181	3	among	among	ADP
hassl-4543	181	4	the	the	DET
hassl-4543	181	5	variables	variable	NOUN
hassl-4543	181	6	is	be	AUX
hassl-4543	181	7	illustrated	illustrate	VERB
hassl-4543	181	8	as	as	SCONJ
hassl-4543	181	9	follows	follow	VERB
hassl-4543	181	10	:	:	PUNCT
hassl-4543	181	11	figure	figure	NOUN
hassl-4543	181	12	1	1	NUM
hassl-4543	181	13	illustrates	illustrate	VERB
hassl-4543	181	14	the	the	DET
hassl-4543	181	15	research	research	NOUN
hassl-4543	181	16	model	model	NOUN
hassl-4543	181	17	,	,	PUNCT
hassl-4543	181	18	which	which	PRON
hassl-4543	181	19	investigates	investigate	VERB
hassl-4543	181	20	the	the	DET
hassl-4543	181	21	relationship	relationship	NOUN
hassl-4543	181	22	between	between	ADP
hassl-4543	181	23	corporate	corporate	ADJ
hassl-4543	181	24	governance	governance	NOUN
hassl-4543	181	25	and	and	CCONJ
hassl-4543	181	26	tax	tax	NOUN
hassl-4543	181	27	avoidance	avoidance	NOUN
hassl-4543	181	28	.	.	PUNCT
hassl-4543	182	1	corporate	corporate	ADJ
hassl-4543	182	2	governance	governance	NOUN
hassl-4543	182	3	is	be	AUX
hassl-4543	182	4	represented	represent	VERB
hassl-4543	182	5	by	by	ADP
hassl-4543	182	6	three	three	NUM
hassl-4543	182	7	main	main	ADJ
hassl-4543	182	8	components	component	NOUN
hassl-4543	182	9	board	board	NOUN
hassl-4543	182	10	of	of	ADP
hassl-4543	182	11	directors	director	NOUN
hassl-4543	182	12	(	(	PUNCT
hassl-4543	182	13	bod	bod	PROPN
hassl-4543	182	14	)	)	PUNCT
hassl-4543	182	15	,	,	PUNCT
hassl-4543	182	16	the	the	DET
hassl-4543	182	17	board	board	NOUN
hassl-4543	182	18	of	of	ADP
hassl-4543	182	19	commissioners	commissioner	NOUN
hassl-4543	182	20	(	(	PUNCT
hassl-4543	182	21	boc	boc	NOUN
hassl-4543	182	22	)	)	PUNCT
hassl-4543	182	23	,	,	PUNCT
hassl-4543	182	24	and	and	CCONJ
hassl-4543	182	25	the	the	DET
hassl-4543	182	26	proportion	proportion	NOUN
hassl-4543	182	27	of	of	ADP
hassl-4543	182	28	independent	independent	ADJ
hassl-4543	182	29	commissioners	commissioner	NOUN
hassl-4543	182	30	(	(	PUNCT
hassl-4543	182	31	pic	pic	NOUN
hassl-4543	182	32	)	)	PUNCT
hassl-4543	182	33	,	,	PUNCT
hassl-4543	182	34	which	which	PRON
hassl-4543	182	35	directly	directly	ADV
hassl-4543	182	36	influence	influence	VERB
hassl-4543	182	37	tax	tax	NOUN
hassl-4543	182	38	avoidance	avoidance	NOUN
hassl-4543	182	39	as	as	SCONJ
hassl-4543	182	40	measured	measure	VERB
hassl-4543	182	41	by	by	ADP
hassl-4543	182	42	the	the	DET
hassl-4543	182	43	effective	effective	ADJ
hassl-4543	182	44	tax	tax	NOUN
hassl-4543	182	45	rate	rate	NOUN
hassl-4543	182	46	(	(	PUNCT
hassl-4543	182	47	etr	etr	PROPN
hassl-4543	182	48	)	)	PUNCT
hassl-4543	182	49	.	.	PUNCT
hassl-4543	183	1	the	the	DET
hassl-4543	183	2	model	model	NOUN
hassl-4543	183	3	further	far	ADV
hassl-4543	183	4	incorporates	incorporate	VERB
hassl-4543	183	5	moderating	moderate	VERB
hassl-4543	183	6	variables	variable	NOUN
hassl-4543	183	7	(	(	PUNCT
hassl-4543	183	8	gd1	gd1	NOUN
hassl-4543	183	9	and	and	CCONJ
hassl-4543	183	10	gd2	gd2	NOUN
hassl-4543	183	11	)	)	PUNCT
hassl-4543	183	12	that	that	PRON
hassl-4543	183	13	interact	interact	VERB
hassl-4543	183	14	with	with	ADP
hassl-4543	183	15	governance	governance	NOUN
hassl-4543	183	16	mechanisms	mechanism	NOUN
hassl-4543	183	17	to	to	PART
hassl-4543	183	18	affect	affect	VERB
hassl-4543	183	19	tax	tax	NOUN
hassl-4543	183	20	avoidance	avoidance	NOUN
hassl-4543	183	21	outcomes	outcome	NOUN
hassl-4543	183	22	.	.	PUNCT
hassl-4543	184	1	in	in	ADP
hassl-4543	184	2	addition	addition	NOUN
hassl-4543	184	3	,	,	PUNCT
hassl-4543	184	4	control	control	NOUN
hassl-4543	184	5	variables	variable	NOUN
hassl-4543	184	6	,	,	PUNCT
hassl-4543	184	7	industry	industry	NOUN
hassl-4543	184	8	fixed	fix	VERB
hassl-4543	184	9	effects	effect	NOUN
hassl-4543	184	10	,	,	PUNCT
hassl-4543	184	11	and	and	CCONJ
hassl-4543	184	12	year	year	NOUN
hassl-4543	184	13	fixed	fix	VERB
hassl-4543	184	14	effects	effect	NOUN
hassl-4543	184	15	are	be	AUX
hassl-4543	184	16	included	include	VERB
hassl-4543	184	17	to	to	PART
hassl-4543	184	18	account	account	VERB
hassl-4543	184	19	for	for	ADP
hassl-4543	184	20	firm	firm	ADJ
hassl-4543	184	21	-	-	PUNCT
hassl-4543	184	22	level	level	NOUN
hassl-4543	184	23	and	and	CCONJ
hassl-4543	184	24	contextual	contextual	ADJ
hassl-4543	184	25	factors	factor	NOUN
hassl-4543	184	26	that	that	PRON
hassl-4543	184	27	may	may	AUX
hassl-4543	184	28	influence	influence	VERB
hassl-4543	184	29	the	the	DET
hassl-4543	184	30	results	result	NOUN
hassl-4543	184	31	.	.	PUNCT
hassl-4543	185	1	figure	figure	VERB
hassl-4543	185	2	1	1	NUM
hassl-4543	185	3	.	.	PUNCT
hassl-4543	185	4	research	research	NOUN
hassl-4543	185	5	model	model	NOUN
hassl-4543	185	6	.	.	PUNCT
hassl-4543	186	1	3.6	3.6	NUM
hassl-4543	186	2	.	.	PUNCT
hassl-4543	187	1	regression	regression	NOUN
hassl-4543	187	2	model	model	NOUN
hassl-4543	187	3	since	since	SCONJ
hassl-4543	187	4	this	this	DET
hassl-4543	187	5	study	study	NOUN
hassl-4543	187	6	involves	involve	VERB
hassl-4543	187	7	data	datum	NOUN
hassl-4543	187	8	with	with	ADP
hassl-4543	187	9	both	both	DET
hassl-4543	187	10	cross	cross	ADJ
hassl-4543	187	11	-	-	ADJ
hassl-4543	187	12	sectional	sectional	ADJ
hassl-4543	187	13	and	and	CCONJ
hassl-4543	187	14	time	time	NOUN
hassl-4543	187	15	-	-	PUNCT
hassl-4543	187	16	series	series	NOUN
hassl-4543	187	17	dimensions	dimension	NOUN
hassl-4543	187	18	,	,	PUNCT
hassl-4543	187	19	it	it	PRON
hassl-4543	187	20	adopts	adopt	VERB
hassl-4543	187	21	the	the	DET
hassl-4543	187	22	fixed	fix	VERB
hassl-4543	187	23	effects	effect	NOUN
hassl-4543	187	24	model	model	NOUN
hassl-4543	187	25	(	(	PUNCT
hassl-4543	187	26	fem	fem	NOUN
hassl-4543	187	27	)	)	PUNCT
hassl-4543	187	28	approach	approach	NOUN
hassl-4543	187	29	to	to	PART
hassl-4543	187	30	control	control	VERB
hassl-4543	187	31	for	for	ADP
hassl-4543	187	32	firm	firm	ADJ
hassl-4543	187	33	-	-	PUNCT
hassl-4543	187	34	specific	specific	ADJ
hassl-4543	187	35	effects	effect	NOUN
hassl-4543	187	36	that	that	PRON
hassl-4543	187	37	may	may	AUX
hassl-4543	187	38	be	be	AUX
hassl-4543	187	39	unobservable	unobservable	ADJ
hassl-4543	187	40	yet	yet	ADV
hassl-4543	187	41	influence	influence	VERB
hassl-4543	187	42	the	the	DET
hassl-4543	187	43	dependent	dependent	ADJ
hassl-4543	187	44	variable	variable	NOUN
hassl-4543	187	45	(	(	PUNCT
hassl-4543	187	46	tax	tax	NOUN
hassl-4543	187	47	avoidance	avoidance	NOUN
hassl-4543	187	48	)	)	PUNCT
hassl-4543	187	49	.	.	PUNCT
hassl-4543	188	1	in	in	ADP
hassl-4543	188	2	the	the	DET
hassl-4543	188	3	context	context	NOUN
hassl-4543	188	4	of	of	ADP
hassl-4543	188	5	unbalanced	unbalanced	ADJ
hassl-4543	188	6	panel	panel	NOUN
hassl-4543	188	7	data	datum	NOUN
hassl-4543	188	8	,	,	PUNCT
hassl-4543	188	9	some	some	DET
hassl-4543	188	10	firms	firm	NOUN
hassl-4543	188	11	may	may	AUX
hassl-4543	188	12	have	have	VERB
hassl-4543	188	13	incomplete	incomplete	ADJ
hassl-4543	188	14	data	datum	NOUN
hassl-4543	188	15	across	across	ADP
hassl-4543	188	16	the	the	DET
hassl-4543	188	17	study	study	NOUN
hassl-4543	188	18	period	period	NOUN
hassl-4543	188	19	due	due	ADP
hassl-4543	188	20	to	to	ADP
hassl-4543	188	21	various	various	ADJ
hassl-4543	188	22	reasons	reason	NOUN
hassl-4543	188	23	,	,	PUNCT
hassl-4543	188	24	such	such	ADJ
hassl-4543	188	25	as	as	ADP
hassl-4543	188	26	delisting	delist	VERB
hassl-4543	188	27	or	or	CCONJ
hassl-4543	188	28	limited	limited	ADJ
hassl-4543	188	29	reporting	reporting	NOUN
hassl-4543	188	30	.	.	PUNCT
hassl-4543	189	1	the	the	DET
hassl-4543	189	2	fixed	fix	VERB
hassl-4543	189	3	effects	effect	NOUN
hassl-4543	189	4	model	model	NOUN
hassl-4543	189	5	is	be	AUX
hassl-4543	189	6	more	more	ADV
hassl-4543	189	7	appropriate	appropriate	ADJ
hassl-4543	189	8	in	in	ADP
hassl-4543	189	9	this	this	DET
hassl-4543	189	10	case	case	NOUN
hassl-4543	189	11	,	,	PUNCT
hassl-4543	189	12	as	as	SCONJ
hassl-4543	189	13	it	it	PRON
hassl-4543	189	14	can	can	AUX
hassl-4543	189	15	address	address	VERB
hassl-4543	189	16	heterogeneity	heterogeneity	NOUN
hassl-4543	189	17	bias	bias	NOUN
hassl-4543	189	18	arising	arise	VERB
hassl-4543	189	19	from	from	ADP
hassl-4543	189	20	unobserved	unobserved	ADJ
hassl-4543	189	21	firm	firm	ADJ
hassl-4543	189	22	-	-	PUNCT
hassl-4543	189	23	specific	specific	ADJ
hassl-4543	189	24	characteristics	characteristic	NOUN
hassl-4543	189	25	that	that	PRON
hassl-4543	189	26	remain	remain	VERB
hassl-4543	189	27	constant	constant	ADJ
hassl-4543	189	28	over	over	ADP
hassl-4543	189	29	time	time	NOUN
hassl-4543	189	30	(	(	PUNCT
hassl-4543	189	31	baltagi	baltagi	ADJ
hassl-4543	189	32	,	,	PUNCT
hassl-4543	189	33	2021	2021	NUM
hassl-4543	189	34	)	)	PUNCT
hassl-4543	189	35	.	.	PUNCT
hassl-4543	190	1	humanities	humanity	NOUN
hassl-4543	190	2	and	and	CCONJ
hassl-4543	190	3	social	social	ADJ
hassl-4543	190	4	sciences	science	NOUN
hassl-4543	190	5	letters	letter	NOUN
hassl-4543	190	6	,	,	PUNCT
hassl-4543	190	7	2025	2025	NUM
hassl-4543	190	8	,	,	PUNCT
hassl-4543	190	9	13(4	13(4	NUM
hassl-4543	190	10	):	):	PUNCT
hassl-4543	190	11	1717	1717	NUM
hassl-4543	190	12	-	-	SYM
hassl-4543	190	13	1734	1734	NUM
hassl-4543	190	14	1724	1724	NUM
hassl-4543	190	15	©	©	ADP
hassl-4543	190	16	2025	2025	NUM
hassl-4543	190	17	conscientia	conscientia	PROPN
hassl-4543	190	18	beam	beam	PROPN
hassl-4543	190	19	.	.	PUNCT
hassl-4543	191	1	all	all	DET
hassl-4543	191	2	rights	right	NOUN
hassl-4543	191	3	reserved	reserve	VERB
hassl-4543	191	4	.	.	PUNCT
hassl-4543	192	1	unique	unique	ADJ
hassl-4543	192	2	differences	difference	NOUN
hassl-4543	192	3	among	among	ADP
hassl-4543	192	4	firms	firm	NOUN
hassl-4543	192	5	can	can	AUX
hassl-4543	192	6	be	be	AUX
hassl-4543	192	7	controlled	control	VERB
hassl-4543	192	8	using	use	VERB
hassl-4543	192	9	fixed	fix	VERB
hassl-4543	192	10	effects	effect	NOUN
hassl-4543	192	11	,	,	PUNCT
hassl-4543	192	12	which	which	PRON
hassl-4543	192	13	improves	improve	VERB
hassl-4543	192	14	the	the	DET
hassl-4543	192	15	precision	precision	NOUN
hassl-4543	192	16	of	of	ADP
hassl-4543	192	17	estimating	estimate	VERB
hassl-4543	192	18	relationships	relationship	NOUN
hassl-4543	192	19	between	between	ADP
hassl-4543	192	20	variables	variable	NOUN
hassl-4543	192	21	of	of	ADP
hassl-4543	192	22	interest	interest	NOUN
hassl-4543	192	23	.	.	PUNCT
hassl-4543	193	1	fixed	fix	VERB
hassl-4543	193	2	effects	effect	NOUN
hassl-4543	193	3	eliminate	eliminate	VERB
hassl-4543	193	4	time	time	NOUN
hassl-4543	193	5	-	-	PUNCT
hassl-4543	193	6	invariant	invariant	ADJ
hassl-4543	193	7	components	component	NOUN
hassl-4543	193	8	in	in	ADP
hassl-4543	193	9	panel	panel	NOUN
hassl-4543	193	10	data	datum	NOUN
hassl-4543	193	11	,	,	PUNCT
hassl-4543	193	12	for	for	ADP
hassl-4543	193	13	example	example	NOUN
hassl-4543	193	14	,	,	PUNCT
hassl-4543	193	15	institutions	institution	NOUN
hassl-4543	193	16	or	or	CCONJ
hassl-4543	193	17	culture	culture	NOUN
hassl-4543	193	18	,	,	PUNCT
hassl-4543	193	19	which	which	PRON
hassl-4543	193	20	are	be	AUX
hassl-4543	193	21	not	not	PART
hassl-4543	193	22	observed	observe	VERB
hassl-4543	193	23	but	but	CCONJ
hassl-4543	193	24	may	may	AUX
hassl-4543	193	25	impact	impact	VERB
hassl-4543	193	26	outcomes	outcome	NOUN
hassl-4543	193	27	in	in	ADP
hassl-4543	193	28	panel	panel	NOUN
hassl-4543	193	29	data	datum	NOUN
hassl-4543	193	30	.	.	PUNCT
hassl-4543	194	1	this	this	PRON
hassl-4543	194	2	is	be	AUX
hassl-4543	194	3	especially	especially	ADV
hassl-4543	194	4	critical	critical	ADJ
hassl-4543	194	5	in	in	ADP
hassl-4543	194	6	unbalanced	unbalanced	ADJ
hassl-4543	194	7	panel	panel	NOUN
hassl-4543	194	8	datasets	dataset	NOUN
hassl-4543	194	9	,	,	PUNCT
hassl-4543	194	10	where	where	SCONJ
hassl-4543	194	11	variation	variation	NOUN
hassl-4543	194	12	in	in	ADP
hassl-4543	194	13	the	the	DET
hassl-4543	194	14	number	number	NOUN
hassl-4543	194	15	of	of	ADP
hassl-4543	194	16	observations	observation	NOUN
hassl-4543	194	17	across	across	ADP
hassl-4543	194	18	firms	firm	NOUN
hassl-4543	194	19	increases	increase	VERB
hassl-4543	194	20	the	the	DET
hassl-4543	194	21	risk	risk	NOUN
hassl-4543	194	22	of	of	ADP
hassl-4543	194	23	bias	bias	NOUN
hassl-4543	194	24	if	if	SCONJ
hassl-4543	194	25	not	not	PART
hassl-4543	194	26	properly	properly	ADV
hassl-4543	194	27	addressed	address	VERB
hassl-4543	194	28	(	(	PUNCT
hassl-4543	194	29	wooldridge	wooldridge	PROPN
hassl-4543	194	30	,	,	PUNCT
hassl-4543	194	31	2010	2010	NUM
hassl-4543	194	32	)	)	PUNCT
hassl-4543	194	33	.	.	PUNCT
hassl-4543	195	1	in	in	ADP
hassl-4543	195	2	unbalanced	unbalanced	ADJ
hassl-4543	195	3	data	datum	NOUN
hassl-4543	195	4	,	,	PUNCT
hassl-4543	195	5	the	the	DET
hassl-4543	195	6	outcome	outcome	NOUN
hassl-4543	195	7	of	of	ADP
hassl-4543	195	8	the	the	DET
hassl-4543	195	9	model	model	NOUN
hassl-4543	195	10	can	can	AUX
hassl-4543	195	11	be	be	AUX
hassl-4543	195	12	affected	affect	VERB
hassl-4543	195	13	by	by	ADP
hassl-4543	195	14	variation	variation	NOUN
hassl-4543	195	15	in	in	ADP
hassl-4543	195	16	the	the	DET
hassl-4543	195	17	number	number	NOUN
hassl-4543	195	18	of	of	ADP
hassl-4543	195	19	observations	observation	NOUN
hassl-4543	195	20	.	.	PUNCT
hassl-4543	196	1	the	the	DET
hassl-4543	196	2	fixed	fix	VERB
hassl-4543	196	3	effects	effect	NOUN
hassl-4543	196	4	approach	approach	NOUN
hassl-4543	196	5	is	be	AUX
hassl-4543	196	6	less	less	ADV
hassl-4543	196	7	vulnerable	vulnerable	ADJ
hassl-4543	196	8	to	to	ADP
hassl-4543	196	9	data	datum	NOUN
hassl-4543	196	10	loss	loss	NOUN
hassl-4543	196	11	than	than	ADP
hassl-4543	196	12	the	the	DET
hassl-4543	196	13	random	random	ADJ
hassl-4543	196	14	effects	effect	NOUN
hassl-4543	196	15	model	model	NOUN
hassl-4543	196	16	because	because	SCONJ
hassl-4543	196	17	it	it	PRON
hassl-4543	196	18	does	do	AUX
hassl-4543	196	19	not	not	PART
hassl-4543	196	20	assume	assume	VERB
hassl-4543	196	21	that	that	SCONJ
hassl-4543	196	22	firm	firm	ADJ
hassl-4543	196	23	-	-	PUNCT
hassl-4543	196	24	specific	specific	ADJ
hassl-4543	196	25	effects	effect	NOUN
hassl-4543	196	26	are	be	AUX
hassl-4543	196	27	uncorrelated	uncorrelate	VERB
hassl-4543	196	28	with	with	ADP
hassl-4543	196	29	independent	independent	ADJ
hassl-4543	196	30	variables	variable	NOUN
hassl-4543	196	31	.	.	PUNCT
hassl-4543	197	1	therefore	therefore	ADV
hassl-4543	197	2	,	,	PUNCT
hassl-4543	197	3	the	the	DET
hassl-4543	197	4	estimates	estimate	NOUN
hassl-4543	197	5	from	from	ADP
hassl-4543	197	6	the	the	DET
hassl-4543	197	7	fixed	fix	VERB
hassl-4543	197	8	effects	effect	NOUN
hassl-4543	197	9	model	model	NOUN
hassl-4543	197	10	are	be	AUX
hassl-4543	197	11	more	more	ADV
hassl-4543	197	12	robust	robust	ADJ
hassl-4543	197	13	under	under	ADP
hassl-4543	197	14	the	the	DET
hassl-4543	197	15	situation	situation	NOUN
hassl-4543	197	16	of	of	ADP
hassl-4543	197	17	unbalanced	unbalanced	ADJ
hassl-4543	197	18	data	datum	NOUN
hassl-4543	197	19	(	(	PUNCT
hassl-4543	197	20	hsiao	hsiao	PROPN
hassl-4543	197	21	,	,	PUNCT
hassl-4543	197	22	2022	2022	NUM
hassl-4543	197	23	)	)	PUNCT
hassl-4543	197	24	.	.	PUNCT
hassl-4543	198	1	the	the	DET
hassl-4543	198	2	random	random	ADJ
hassl-4543	198	3	effects	effect	NOUN
hassl-4543	198	4	model	model	NOUN
hassl-4543	198	5	assumes	assume	VERB
hassl-4543	198	6	that	that	SCONJ
hassl-4543	198	7	firm	firm	ADJ
hassl-4543	198	8	-	-	PUNCT
hassl-4543	198	9	specific	specific	ADJ
hassl-4543	198	10	effects	effect	NOUN
hassl-4543	198	11	are	be	AUX
hassl-4543	198	12	uncorrelated	uncorrelate	VERB
hassl-4543	198	13	with	with	ADP
hassl-4543	198	14	independent	independent	ADJ
hassl-4543	198	15	variables	variable	NOUN
hassl-4543	198	16	,	,	PUNCT
hassl-4543	198	17	an	an	DET
hassl-4543	198	18	assumption	assumption	NOUN
hassl-4543	198	19	often	often	ADV
hassl-4543	198	20	violated	violate	VERB
hassl-4543	198	21	in	in	ADP
hassl-4543	198	22	practice	practice	NOUN
hassl-4543	198	23	,	,	PUNCT
hassl-4543	198	24	particularly	particularly	ADV
hassl-4543	198	25	in	in	ADP
hassl-4543	198	26	socioeconomic	socioeconomic	ADJ
hassl-4543	198	27	research	research	NOUN
hassl-4543	198	28	such	such	ADJ
hassl-4543	198	29	as	as	ADP
hassl-4543	198	30	corporate	corporate	ADJ
hassl-4543	198	31	governance	governance	NOUN
hassl-4543	198	32	(	(	PUNCT
hassl-4543	198	33	greene	greene	PROPN
hassl-4543	198	34	,	,	PUNCT
hassl-4543	198	35	2012	2012	NUM
hassl-4543	198	36	)	)	PUNCT
hassl-4543	198	37	.	.	PUNCT
hassl-4543	199	1	the	the	DET
hassl-4543	199	2	fixed	fix	VERB
hassl-4543	199	3	effects	effect	NOUN
hassl-4543	199	4	model	model	NOUN
hassl-4543	199	5	addresses	address	NOUN
hassl-4543	199	6	this	this	DET
hassl-4543	199	7	limitation	limitation	NOUN
hassl-4543	199	8	by	by	ADP
hassl-4543	199	9	allowing	allow	VERB
hassl-4543	199	10	for	for	ADP
hassl-4543	199	11	correlation	correlation	NOUN
hassl-4543	199	12	between	between	ADP
hassl-4543	199	13	firm	firm	ADJ
hassl-4543	199	14	-	-	PUNCT
hassl-4543	199	15	specific	specific	ADJ
hassl-4543	199	16	effects	effect	NOUN
hassl-4543	199	17	and	and	CCONJ
hassl-4543	199	18	the	the	DET
hassl-4543	199	19	independent	independent	ADJ
hassl-4543	199	20	variables	variable	NOUN
hassl-4543	199	21	.	.	PUNCT
hassl-4543	200	1	to	to	PART
hassl-4543	200	2	assess	assess	VERB
hassl-4543	200	3	whether	whether	SCONJ
hassl-4543	200	4	gender	gender	NOUN
hassl-4543	200	5	diversity	diversity	NOUN
hassl-4543	200	6	moderates	moderate	VERB
hassl-4543	200	7	the	the	DET
hassl-4543	200	8	effect	effect	NOUN
hassl-4543	200	9	of	of	ADP
hassl-4543	200	10	board	board	NOUN
hassl-4543	200	11	of	of	ADP
hassl-4543	200	12	directors	director	NOUN
hassl-4543	200	13	size	size	VERB
hassl-4543	200	14	,	,	PUNCT
hassl-4543	200	15	board	board	NOUN
hassl-4543	200	16	of	of	ADP
hassl-4543	200	17	commissioners	commissioner	NOUN
hassl-4543	200	18	size	size	VERB
hassl-4543	200	19	,	,	PUNCT
hassl-4543	200	20	and	and	CCONJ
hassl-4543	200	21	the	the	DET
hassl-4543	200	22	proportion	proportion	NOUN
hassl-4543	200	23	of	of	ADP
hassl-4543	200	24	independent	independent	ADJ
hassl-4543	200	25	commissioners	commissioner	NOUN
hassl-4543	200	26	on	on	ADP
hassl-4543	200	27	tax	tax	NOUN
hassl-4543	200	28	avoidance	avoidance	NOUN
hassl-4543	200	29	,	,	PUNCT
hassl-4543	200	30	interaction	interaction	NOUN
hassl-4543	200	31	terms	term	NOUN
hassl-4543	200	32	between	between	ADP
hassl-4543	200	33	the	the	DET
hassl-4543	200	34	independent	independent	ADJ
hassl-4543	200	35	variables	variable	NOUN
hassl-4543	200	36	and	and	CCONJ
hassl-4543	200	37	the	the	DET
hassl-4543	200	38	moderating	moderate	VERB
hassl-4543	200	39	variable	variable	NOUN
hassl-4543	200	40	(	(	PUNCT
hassl-4543	200	41	gender	gender	NOUN
hassl-4543	200	42	diversity	diversity	NOUN
hassl-4543	200	43	)	)	PUNCT
hassl-4543	200	44	are	be	AUX
hassl-4543	200	45	included	include	VERB
hassl-4543	200	46	in	in	ADP
hassl-4543	200	47	the	the	DET
hassl-4543	200	48	regression	regression	NOUN
hassl-4543	200	49	model	model	NOUN
hassl-4543	200	50	.	.	PUNCT
hassl-4543	201	1	the	the	DET
hassl-4543	201	2	specification	specification	NOUN
hassl-4543	201	3	of	of	ADP
hassl-4543	201	4	the	the	DET
hassl-4543	201	5	research	research	NOUN
hassl-4543	201	6	model	model	NOUN
hassl-4543	201	7	is	be	AUX
hassl-4543	201	8	as	as	SCONJ
hassl-4543	201	9	follows	follow	VERB
hassl-4543	201	10	:	:	PUNCT
hassl-4543	201	11	𝐸𝑇𝑅𝑖𝑡	𝐸𝑇𝑅𝑖𝑡	PROPN
hassl-4543	201	12	=	=	SYM
hassl-4543	201	13	𝛼	𝛼	PART
hassl-4543	201	14	+	+	NOUN
hassl-4543	201	15	𝛽1𝐶𝐺𝑖𝑡	𝛽1𝐶𝐺𝑖𝑡	NOUN
hassl-4543	201	16	+	+	X
hassl-4543	201	17	𝛽2𝐺𝐷𝑖𝑡	𝛽2𝐺𝐷𝑖𝑡	SYM
hassl-4543	201	18	+	+	SYM
hassl-4543	201	19	𝛽3𝑆𝐼𝑍𝐸𝑖𝑡	𝛽3𝑆𝐼𝑍𝐸𝑖𝑡	PROPN
hassl-4543	201	20	+	+	NUM
hassl-4543	201	21	𝛽4𝐺𝑅𝑂𝑊𝑇𝐻𝑖𝑡	𝛽4𝐺𝑅𝑂𝑊𝑇𝐻𝑖𝑡	NOUN
hassl-4543	201	22	+	+	CCONJ
hassl-4543	201	23	𝛽5𝐷𝐸𝑅𝑖𝑡	𝛽5𝐷𝐸𝑅𝑖𝑡	SYM
hassl-4543	201	24	+	+	CCONJ
hassl-4543	201	25	𝛽6	𝛽6	NOUN
hassl-4543	201	26	𝑅𝑂𝐴𝑖𝑡	𝑅𝑂𝐴𝑖𝑡	CCONJ
hassl-4543	201	27	+	+	NUM
hassl-4543	201	28	𝛽7	𝛽7	NOUN
hassl-4543	201	29	𝑖𝑛𝑑𝑢𝑠𝑡𝑟𝑦𝑑𝑢𝑚𝑚𝑦	𝑖𝑛𝑑𝑢𝑠𝑡𝑟𝑦𝑑𝑢𝑚𝑚𝑦	NOUN
hassl-4543	201	30	+	+	CCONJ
hassl-4543	201	31	𝛽8	𝛽8	NOUN
hassl-4543	201	32	𝑦𝑒𝑎𝑟𝑑𝑢𝑚𝑚𝑦	𝑦𝑒𝑎𝑟𝑑𝑢𝑚𝑚𝑦	NOUN
hassl-4543	201	33	+	+	CCONJ
hassl-4543	201	34	𝜀𝑖𝑡	𝜀𝑖𝑡	VERB
hassl-4543	201	35	(	(	PUNCT
hassl-4543	201	36	1	1	NUM
hassl-4543	201	37	)	)	PUNCT
hassl-4543	201	38	𝐸𝑇𝑅𝑖𝑡	𝐸𝑇𝑅𝑖𝑡	VERB
hassl-4543	202	1	=	=	SYM
hassl-4543	202	2	𝛼	𝛼	PART
hassl-4543	202	3	+	+	NOUN
hassl-4543	202	4	𝛽1𝐶𝐺𝑖𝑡	𝛽1𝐶𝐺𝑖𝑡	PROPN
hassl-4543	202	5	+	+	NUM
hassl-4543	202	6	𝛽2𝐺𝐷𝑖𝑡	𝛽2𝐺𝐷𝑖𝑡	NOUN
hassl-4543	202	7	∗	∗	NOUN
hassl-4543	202	8	𝐶𝐺𝑖𝑡	𝐶𝐺𝑖𝑡	PROPN
hassl-4543	202	9	+	+	SYM
hassl-4543	202	10	𝛽3𝑆𝐼𝑍𝐸𝑖𝑡	𝛽3𝑆𝐼𝑍𝐸𝑖𝑡	PROPN
hassl-4543	202	11	+	+	NUM
hassl-4543	202	12	𝛽4𝐺𝑅𝑂𝑊𝑇𝐻𝑖𝑡	𝛽4𝐺𝑅𝑂𝑊𝑇𝐻𝑖𝑡	NOUN
hassl-4543	202	13	+	+	CCONJ
hassl-4543	202	14	𝛽5𝐷𝐸𝑅𝑖𝑡	𝛽5𝐷𝐸𝑅𝑖𝑡	SYM
hassl-4543	202	15	+	+	CCONJ
hassl-4543	202	16	𝛽6	𝛽6	NOUN
hassl-4543	202	17	𝑅𝑂𝐴𝑖𝑡	𝑅𝑂𝐴𝑖𝑡	CCONJ
hassl-4543	202	18	+	+	NUM
hassl-4543	202	19	𝛽7	𝛽7	NOUN
hassl-4543	202	20	𝑖𝑛𝑑𝑢𝑠𝑡𝑟𝑦𝑑𝑢𝑚𝑚𝑦	𝑖𝑛𝑑𝑢𝑠𝑡𝑟𝑦𝑑𝑢𝑚𝑚𝑦	NOUN
hassl-4543	202	21	+	+	CCONJ
hassl-4543	202	22	𝛽8	𝛽8	NOUN
hassl-4543	202	23	𝑦𝑒𝑎𝑟𝑑𝑢𝑚𝑚𝑦	𝑦𝑒𝑎𝑟𝑑𝑢𝑚𝑚𝑦	NOUN
hassl-4543	202	24	+	+	CCONJ
hassl-4543	202	25	𝜀𝑖𝑡	𝜀𝑖𝑡	VERB
hassl-4543	202	26	(	(	PUNCT
hassl-4543	202	27	2	2	NUM
hassl-4543	202	28	)	)	PUNCT
hassl-4543	203	1	where	where	SCONJ
hassl-4543	203	2	:	:	PUNCT
hassl-4543	203	3	α	α	PROPN
hassl-4543	203	4	=	=	PUNCT
hassl-4543	203	5	intercept	intercept	NOUN
hassl-4543	203	6	.	.	PUNCT
hassl-4543	204	1	β	β	X
hassl-4543	204	2	=	=	PUNCT
hassl-4543	204	3	estimated	estimate	VERB
hassl-4543	204	4	parameter	parameter	NOUN
hassl-4543	204	5	.	.	PUNCT
hassl-4543	205	1	etr	etr	PROPN
hassl-4543	205	2	=	=	PUNCT
hassl-4543	205	3	effective	effective	ADJ
hassl-4543	205	4	tax	tax	NOUN
hassl-4543	205	5	rate	rate	NOUN
hassl-4543	205	6	.	.	PUNCT
hassl-4543	206	1	cg	cg	NOUN
hassl-4543	206	2	=	=	NOUN
hassl-4543	206	3	corporate	corporate	ADJ
hassl-4543	206	4	governance	governance	NOUN
hassl-4543	206	5	variables	variable	NOUN
hassl-4543	206	6	(	(	PUNCT
hassl-4543	206	7	bod	bod	ADJ
hassl-4543	206	8	,	,	PUNCT
hassl-4543	206	9	boc	boc	NOUN
hassl-4543	206	10	,	,	PUNCT
hassl-4543	206	11	pic	pic	NOUN
hassl-4543	206	12	)	)	PUNCT
hassl-4543	206	13	.	.	PUNCT
hassl-4543	207	1	gd	gd	NOUN
hassl-4543	208	1	=	=	PUNCT
hassl-4543	208	2	gender	gender	NOUN
hassl-4543	208	3	diversity	diversity	NOUN
hassl-4543	208	4	(	(	PUNCT
hassl-4543	208	5	gd1	gd1	PROPN
hassl-4543	208	6	,	,	PUNCT
hassl-4543	208	7	gd2	gd2	PROPN
hassl-4543	208	8	)	)	PUNCT
hassl-4543	208	9	.	.	PUNCT
hassl-4543	209	1	gd*cg	gd*cg	NOUN
hassl-4543	209	2	=	=	SYM
hassl-4543	209	3	interaction	interaction	NOUN
hassl-4543	209	4	variable	variable	NOUN
hassl-4543	209	5	between	between	ADP
hassl-4543	209	6	corporate	corporate	ADJ
hassl-4543	209	7	governance	governance	NOUN
hassl-4543	209	8	and	and	CCONJ
hassl-4543	209	9	gender	gender	NOUN
hassl-4543	209	10	diversity	diversity	NOUN
hassl-4543	209	11	.	.	PUNCT
hassl-4543	210	1	size	size	NOUN
hassl-4543	210	2	=	=	SYM
hassl-4543	210	3	firm	firm	NOUN
hassl-4543	210	4	size	size	NOUN
hassl-4543	210	5	.	.	PUNCT
hassl-4543	211	1	growth	growth	NOUN
hassl-4543	211	2	=	=	SYM
hassl-4543	211	3	firm	firm	ADJ
hassl-4543	211	4	growth	growth	NOUN
hassl-4543	211	5	.	.	PUNCT
hassl-4543	212	1	der	der	NOUN
hassl-4543	212	2	=	=	NOUN
hassl-4543	212	3	debt	debt	NOUN
hassl-4543	212	4	to	to	ADP
hassl-4543	212	5	asset	asset	NOUN
hassl-4543	212	6	ratio	ratio	NOUN
hassl-4543	212	7	.	.	PUNCT
hassl-4543	213	1	roa	roa	PROPN
hassl-4543	213	2	=	=	PUNCT
hassl-4543	213	3	return	return	VERB
hassl-4543	213	4	on	on	ADP
hassl-4543	213	5	assets	asset	NOUN
hassl-4543	213	6	.	.	PUNCT
hassl-4543	214	1	ε	ε	PROPN
hassl-4543	214	2	=	=	NOUN
hassl-4543	214	3	error	error	NOUN
hassl-4543	214	4	term	term	NOUN
hassl-4543	214	5	.	.	PUNCT
hassl-4543	215	1	table	table	NOUN
hassl-4543	215	2	2	2	NUM
hassl-4543	215	3	.	.	PUNCT
hassl-4543	215	4	descriptive	descriptive	ADJ
hassl-4543	215	5	statistics	statistic	NOUN
hassl-4543	215	6	.	.	PUNCT
hassl-4543	216	1	no	no	INTJ
hassl-4543	216	2	.	.	PUNCT
hassl-4543	217	1	variable	variable	ADJ
hassl-4543	217	2	obs	obs	PROPN
hassl-4543	217	3	.	.	PUNCT
hassl-4543	218	1	mean	mean	VERB
hassl-4543	218	2	sd	sd	ADP
hassl-4543	218	3	min	min	PROPN
hassl-4543	218	4	.	.	PROPN
hassl-4543	218	5	p.25th	p.25th	PROPN
hassl-4543	218	6	p.50th	p.50th	VERB
hassl-4543	218	7	p.75th	p.75th	PROPN
hassl-4543	218	8	max	max	PROPN
hassl-4543	218	9	.	.	PROPN
hassl-4543	219	1	1	1	NUM
hassl-4543	219	2	etr	etr	PROPN
hassl-4543	219	3	1.660	1.660	NUM
hassl-4543	219	4	0.1548	0.1548	NUM
hassl-4543	219	5	0.5304	0.5304	NUM
hassl-4543	219	6	-2.3419	-2.3419	X
hassl-4543	219	7	-0.0098	-0.0098	NOUN
hassl-4543	220	1	0.1802	0.1802	NUM
hassl-4543	220	2	0.2672	0.2672	NUM
hassl-4543	220	3	2.9088	2.9088	NUM
hassl-4543	220	4	2	2	NUM
hassl-4543	220	5	bod	bod	NOUN
hassl-4543	220	6	1.660	1.660	NUM
hassl-4543	220	7	4.6422	4.6422	NUM
hassl-4543	220	8	1.9427	1.9427	NUM
hassl-4543	220	9	2	2	NUM
hassl-4543	220	10	3	3	NUM
hassl-4543	220	11	4	4	NUM
hassl-4543	220	12	6	6	NUM
hassl-4543	220	13	15	15	NUM
hassl-4543	220	14	3	3	NUM
hassl-4543	220	15	boc	boc	NOUN
hassl-4543	220	16	1.660	1.660	NUM
hassl-4543	220	17	3.4524	3.4524	NUM
hassl-4543	220	18	1.7805	1.7805	NUM
hassl-4543	220	19	1	1	NUM
hassl-4543	220	20	2	2	NUM
hassl-4543	220	21	3	3	NUM
hassl-4543	220	22	4	4	NUM
hassl-4543	220	23	16	16	NUM
hassl-4543	220	24	4	4	NUM
hassl-4543	220	25	pic	pic	NOUN
hassl-4543	220	26	1.660	1.660	NUM
hassl-4543	220	27	0.5344	0.5344	NUM
hassl-4543	220	28	0.2222	0.2222	NUM
hassl-4543	220	29	0	0	NUM
hassl-4543	220	30	0.3333	0.3333	NUM
hassl-4543	220	31	0.5	0.5	NUM
hassl-4543	220	32	0.6	0.6	NUM
hassl-4543	220	33	1	1	NUM
hassl-4543	220	34	5	5	NUM
hassl-4543	220	35	gd1	gd1	NOUN
hassl-4543	220	36	1.660	1.660	NUM
hassl-4543	220	37	0.1616	0.1616	NUM
hassl-4543	220	38	0.2187	0.2187	NUM
hassl-4543	220	39	0	0	NUM
hassl-4543	220	40	0	0	NUM
hassl-4543	220	41	0	0	NUM
hassl-4543	220	42	0.2857	0.2857	NUM
hassl-4543	220	43	1	1	NUM
hassl-4543	220	44	6	6	NUM
hassl-4543	220	45	gd2	gd2	NOUN
hassl-4543	220	46	1.660	1.660	NUM
hassl-4543	220	47	0.0741	0.0741	NUM
hassl-4543	220	48	0.2620	0.2620	NUM
hassl-4543	220	49	0	0	NUM
hassl-4543	220	50	0	0	NUM
hassl-4543	220	51	0	0	NUM
hassl-4543	220	52	0	0	NUM
hassl-4543	220	53	1	1	NUM
hassl-4543	220	54	7	7	NUM
hassl-4543	220	55	size	size	NOUN
hassl-4543	220	56	1.660	1.660	NUM
hassl-4543	220	57	28.8386	28.8386	NUM
hassl-4543	220	58	1.7189	1.7189	NUM
hassl-4543	220	59	24.6133	24.6133	NUM
hassl-4543	220	60	27.6053	27.6053	NUM
hassl-4543	220	61	28.8570	28.8570	NUM
hassl-4543	220	62	30.0797	30.0797	NUM
hassl-4543	220	63	32.4399	32.4399	NUM
hassl-4543	220	64	8	8	NUM
hassl-4543	220	65	growth	growth	NOUN
hassl-4543	220	66	1.660	1.660	NUM
hassl-4543	220	67	0.0540	0.0540	NUM
hassl-4543	220	68	0.2198	0.2198	NUM
hassl-4543	220	69	-0.5426	-0.5426	NOUN
hassl-4543	220	70	-0.0431	-0.0431	NOUN
hassl-4543	221	1	0.0337	0.0337	NUM
hassl-4543	221	2	0.1166	0.1166	NUM
hassl-4543	221	3	1.1263	1.1263	NUM
hassl-4543	221	4	9	9	NUM
hassl-4543	221	5	der	der	NOUN
hassl-4543	221	6	1.660	1.660	NUM
hassl-4543	221	7	1.1107	1.1107	NUM
hassl-4543	221	8	2.5195	2.5195	NUM
hassl-4543	221	9	-5.6740	-5.6740	NOUN
hassl-4543	221	10	0.1695	0.1695	NUM
hassl-4543	221	11	0.5630	0.5630	NUM
hassl-4543	222	1	1.2385	1.2385	NUM
hassl-4543	222	2	17.9620	17.9620	NUM
hassl-4543	222	3	10	10	NUM
hassl-4543	222	4	roa	roa	NOUN
hassl-4543	222	5	1.660	1.660	NUM
hassl-4543	222	6	0.0112	0.0112	NUM
hassl-4543	222	7	0.1409	0.1409	NUM
hassl-4543	222	8	-0.7896	-0.7896	NOUN
hassl-4543	222	9	-0.0189	-0.0189	NOUN
hassl-4543	223	1	0.0189	0.0189	NUM
hassl-4543	223	2	0.0621	0.0621	NUM
hassl-4543	223	3	0.4270	0.4270	NUM
hassl-4543	223	4	note	note	NOUN
hassl-4543	223	5	:	:	PUNCT
hassl-4543	223	6	as	as	ADP
hassl-4543	223	7	a	a	DET
hassl-4543	223	8	precaution	precaution	NOUN
hassl-4543	223	9	against	against	ADP
hassl-4543	223	10	outliers	outlier	NOUN
hassl-4543	223	11	,	,	PUNCT
hassl-4543	223	12	the	the	DET
hassl-4543	223	13	continuous	continuous	ADJ
hassl-4543	223	14	variables	variable	NOUN
hassl-4543	223	15	etr	etr	PROPN
hassl-4543	223	16	,	,	PUNCT
hassl-4543	223	17	size	size	NOUN
hassl-4543	223	18	,	,	PUNCT
hassl-4543	223	19	growth	growth	NOUN
hassl-4543	223	20	,	,	PUNCT
hassl-4543	223	21	der	der	NOUN
hassl-4543	223	22	,	,	PUNCT
hassl-4543	223	23	and	and	CCONJ
hassl-4543	223	24	roa	roa	PROPN
hassl-4543	223	25	were	be	AUX
hassl-4543	223	26	adjusted	adjust	VERB
hassl-4543	223	27	using	use	VERB
hassl-4543	223	28	winsorization	winsorization	NOUN
hassl-4543	223	29	at	at	ADP
hassl-4543	223	30	the	the	DET
hassl-4543	223	31	top	top	ADJ
hassl-4543	223	32	and	and	CCONJ
hassl-4543	223	33	bottom	bottom	ADJ
hassl-4543	223	34	1	1	NUM
hassl-4543	223	35	percentiles	percentile	NOUN
hassl-4543	223	36	.	.	PUNCT
hassl-4543	224	1	humanities	humanity	NOUN
hassl-4543	224	2	and	and	CCONJ
hassl-4543	224	3	social	social	ADJ
hassl-4543	224	4	sciences	science	NOUN
hassl-4543	224	5	letters	letter	NOUN
hassl-4543	224	6	,	,	PUNCT
hassl-4543	224	7	2025	2025	NUM
hassl-4543	224	8	,	,	PUNCT
hassl-4543	224	9	13(4	13(4	NUM
hassl-4543	224	10	):	):	PUNCT
hassl-4543	224	11	1717	1717	NUM
hassl-4543	224	12	-	-	SYM
hassl-4543	224	13	1734	1734	NUM
hassl-4543	224	14	1725	1725	NUM
hassl-4543	224	15	©	©	PROPN
hassl-4543	224	16	2025	2025	NUM
hassl-4543	224	17	conscientia	conscientia	PROPN
hassl-4543	224	18	beam	beam	PROPN
hassl-4543	224	19	.	.	PUNCT
hassl-4543	225	1	all	all	DET
hassl-4543	225	2	rights	right	NOUN
hassl-4543	225	3	reserved	reserve	VERB
hassl-4543	225	4	.	.	PUNCT
hassl-4543	226	1	4	4	X
hassl-4543	226	2	.	.	X
hassl-4543	226	3	result	result	NOUN
hassl-4543	226	4	and	and	CCONJ
hassl-4543	226	5	discussion	discussion	NOUN
hassl-4543	226	6	4.1	4.1	NUM
hassl-4543	226	7	.	.	PUNCT
hassl-4543	227	1	descriptive	descriptive	ADJ
hassl-4543	227	2	statistics	statistic	NOUN
hassl-4543	227	3	the	the	DET
hassl-4543	227	4	descriptive	descriptive	ADJ
hassl-4543	227	5	statistics	statistic	NOUN
hassl-4543	227	6	of	of	ADP
hassl-4543	227	7	this	this	DET
hassl-4543	227	8	study	study	NOUN
hassl-4543	227	9	(	(	PUNCT
hassl-4543	227	10	table	table	NOUN
hassl-4543	227	11	2	2	NUM
hassl-4543	227	12	)	)	PUNCT
hassl-4543	227	13	present	present	VERB
hassl-4543	227	14	the	the	DET
hassl-4543	227	15	characteristics	characteristic	NOUN
hassl-4543	227	16	of	of	ADP
hassl-4543	227	17	the	the	DET
hassl-4543	227	18	variables	variable	NOUN
hassl-4543	227	19	used	use	VERB
hassl-4543	227	20	in	in	ADP
hassl-4543	227	21	the	the	DET
hassl-4543	227	22	analysis	analysis	NOUN
hassl-4543	227	23	,	,	PUNCT
hassl-4543	227	24	based	base	VERB
hassl-4543	227	25	on	on	ADP
hassl-4543	227	26	1,660	1,660	NUM
hassl-4543	227	27	observations	observation	NOUN
hassl-4543	227	28	from	from	ADP
hassl-4543	227	29	380	380	NUM
hassl-4543	227	30	companies	company	NOUN
hassl-4543	227	31	over	over	ADP
hassl-4543	227	32	the	the	DET
hassl-4543	227	33	study	study	NOUN
hassl-4543	227	34	period	period	NOUN
hassl-4543	227	35	.	.	PUNCT
hassl-4543	228	1	the	the	DET
hassl-4543	228	2	tax	tax	NOUN
hassl-4543	228	3	avoidance	avoidance	NOUN
hassl-4543	228	4	variable	variable	NOUN
hassl-4543	228	5	(	(	PUNCT
hassl-4543	228	6	etr	etr	PROPN
hassl-4543	228	7	)	)	PUNCT
hassl-4543	228	8	has	have	VERB
hassl-4543	228	9	a	a	DET
hassl-4543	228	10	mean	mean	ADJ
hassl-4543	228	11	value	value	NOUN
hassl-4543	228	12	of	of	ADP
hassl-4543	228	13	0.1548	0.1548	NUM
hassl-4543	228	14	and	and	CCONJ
hassl-4543	228	15	a	a	DET
hassl-4543	228	16	standard	standard	ADJ
hassl-4543	228	17	deviation	deviation	NOUN
hassl-4543	228	18	of	of	ADP
hassl-4543	228	19	0.5304	0.5304	NUM
hassl-4543	228	20	,	,	PUNCT
hassl-4543	228	21	indicating	indicate	VERB
hassl-4543	228	22	considerable	considerable	ADJ
hassl-4543	228	23	variation	variation	NOUN
hassl-4543	228	24	among	among	ADP
hassl-4543	228	25	firms	firm	NOUN
hassl-4543	228	26	in	in	ADP
hassl-4543	228	27	terms	term	NOUN
hassl-4543	228	28	of	of	ADP
hassl-4543	228	29	taxes	taxis	NOUN
hassl-4543	228	30	paid	pay	VERB
hassl-4543	228	31	relative	relative	ADV
hassl-4543	228	32	to	to	ADP
hassl-4543	228	33	pre	pre	ADJ
hassl-4543	228	34	-	-	ADJ
hassl-4543	228	35	tax	tax	ADJ
hassl-4543	228	36	income	income	NOUN
hassl-4543	228	37	.	.	PUNCT
hassl-4543	229	1	the	the	DET
hassl-4543	229	2	minimum	minimum	ADJ
hassl-4543	229	3	etr	etr	PROPN
hassl-4543	229	4	value	value	NOUN
hassl-4543	229	5	is	be	AUX
hassl-4543	229	6	-2.3419	-2.3419	PROPN
hassl-4543	229	7	,	,	PUNCT
hassl-4543	229	8	suggesting	suggest	VERB
hassl-4543	229	9	that	that	SCONJ
hassl-4543	229	10	some	some	DET
hassl-4543	229	11	companies	company	NOUN
hassl-4543	229	12	recorded	record	VERB
hassl-4543	229	13	negative	negative	ADJ
hassl-4543	229	14	tax	tax	NOUN
hassl-4543	229	15	expenses	expense	NOUN
hassl-4543	229	16	,	,	PUNCT
hassl-4543	229	17	while	while	SCONJ
hassl-4543	229	18	the	the	DET
hassl-4543	229	19	maximum	maximum	ADJ
hassl-4543	229	20	value	value	NOUN
hassl-4543	229	21	reaches	reach	VERB
hassl-4543	229	22	2.9088	2.9088	NUM
hassl-4543	229	23	,	,	PUNCT
hassl-4543	229	24	indicating	indicate	VERB
hassl-4543	229	25	tax	tax	NOUN
hassl-4543	229	26	expenses	expense	NOUN
hassl-4543	229	27	significantly	significantly	ADV
hassl-4543	229	28	exceeding	exceed	VERB
hassl-4543	229	29	profits	profit	NOUN
hassl-4543	229	30	.	.	PUNCT
hassl-4543	230	1	the	the	DET
hassl-4543	230	2	median	median	PROPN
hassl-4543	230	3	etr	etr	PROPN
hassl-4543	230	4	value	value	NOUN
hassl-4543	230	5	is	be	AUX
hassl-4543	230	6	0.1802	0.1802	NUM
hassl-4543	230	7	,	,	PUNCT
hassl-4543	230	8	implying	imply	VERB
hassl-4543	230	9	that	that	SCONJ
hassl-4543	230	10	half	half	NOUN
hassl-4543	230	11	of	of	ADP
hassl-4543	230	12	the	the	DET
hassl-4543	230	13	sample	sample	NOUN
hassl-4543	230	14	has	have	VERB
hassl-4543	230	15	an	an	DET
hassl-4543	230	16	etr	etr	NOUN
hassl-4543	230	17	below	below	ADP
hassl-4543	230	18	this	this	DET
hassl-4543	230	19	figure	figure	NOUN
hassl-4543	230	20	.	.	PUNCT
hassl-4543	231	1	corporate	corporate	ADJ
hassl-4543	231	2	governance	governance	NOUN
hassl-4543	231	3	variables	variable	NOUN
hassl-4543	231	4	,	,	PUNCT
hassl-4543	231	5	such	such	ADJ
hassl-4543	231	6	as	as	ADP
hassl-4543	231	7	the	the	DET
hassl-4543	231	8	size	size	NOUN
hassl-4543	231	9	of	of	ADP
hassl-4543	231	10	the	the	DET
hassl-4543	231	11	board	board	NOUN
hassl-4543	231	12	of	of	ADP
hassl-4543	231	13	directors	director	NOUN
hassl-4543	231	14	(	(	PUNCT
hassl-4543	231	15	bod	bod	PROPN
hassl-4543	231	16	)	)	PUNCT
hassl-4543	231	17	and	and	CCONJ
hassl-4543	231	18	the	the	DET
hassl-4543	231	19	board	board	NOUN
hassl-4543	231	20	of	of	ADP
hassl-4543	231	21	commissioners	commissioner	NOUN
hassl-4543	231	22	(	(	PUNCT
hassl-4543	231	23	boc	boc	NOUN
hassl-4543	231	24	)	)	PUNCT
hassl-4543	231	25	,	,	PUNCT
hassl-4543	231	26	show	show	VERB
hassl-4543	231	27	average	average	ADJ
hassl-4543	231	28	memberships	membership	NOUN
hassl-4543	231	29	of	of	ADP
hassl-4543	231	30	4.6422	4.6422	NUM
hassl-4543	231	31	and	and	CCONJ
hassl-4543	231	32	3.4524	3.4524	NUM
hassl-4543	231	33	,	,	PUNCT
hassl-4543	231	34	respectively	respectively	ADV
hassl-4543	231	35	.	.	PUNCT
hassl-4543	232	1	the	the	DET
hassl-4543	232	2	standard	standard	ADJ
hassl-4543	232	3	deviations	deviation	NOUN
hassl-4543	232	4	for	for	ADP
hassl-4543	232	5	both	both	DET
hassl-4543	232	6	variables	variable	NOUN
hassl-4543	232	7	suggest	suggest	VERB
hassl-4543	232	8	significant	significant	ADJ
hassl-4543	232	9	variation	variation	NOUN
hassl-4543	232	10	across	across	ADP
hassl-4543	232	11	firms	firm	NOUN
hassl-4543	232	12	,	,	PUNCT
hassl-4543	232	13	with	with	ADP
hassl-4543	232	14	the	the	DET
hassl-4543	232	15	number	number	NOUN
hassl-4543	232	16	of	of	ADP
hassl-4543	232	17	bod	bod	ADJ
hassl-4543	232	18	members	member	NOUN
hassl-4543	232	19	reaching	reach	VERB
hassl-4543	232	20	a	a	DET
hassl-4543	232	21	maximum	maximum	NOUN
hassl-4543	232	22	of	of	ADP
hassl-4543	232	23	15	15	NUM
hassl-4543	232	24	and	and	CCONJ
hassl-4543	232	25	boc	boc	VERB
hassl-4543	232	26	members	member	NOUN
hassl-4543	232	27	a	a	DET
hassl-4543	232	28	maximum	maximum	NOUN
hassl-4543	232	29	of	of	ADP
hassl-4543	232	30	16	16	NUM
hassl-4543	232	31	.	.	PUNCT
hassl-4543	233	1	the	the	DET
hassl-4543	233	2	proportion	proportion	NOUN
hassl-4543	233	3	of	of	ADP
hassl-4543	233	4	independent	independent	ADJ
hassl-4543	233	5	commissioners	commissioner	NOUN
hassl-4543	233	6	(	(	PUNCT
hassl-4543	233	7	pic	pic	NOUN
hassl-4543	233	8	)	)	PUNCT
hassl-4543	233	9	has	have	VERB
hassl-4543	233	10	an	an	DET
hassl-4543	233	11	average	average	NOUN
hassl-4543	233	12	of	of	ADP
hassl-4543	233	13	0.5344	0.5344	NUM
hassl-4543	233	14	,	,	PUNCT
hassl-4543	233	15	indicating	indicate	VERB
hassl-4543	233	16	that	that	SCONJ
hassl-4543	233	17	,	,	PUNCT
hassl-4543	233	18	on	on	ADP
hassl-4543	233	19	average	average	ADJ
hassl-4543	233	20	,	,	PUNCT
hassl-4543	233	21	53.44	53.44	NUM
hassl-4543	233	22	%	%	NOUN
hassl-4543	233	23	of	of	ADP
hassl-4543	233	24	the	the	DET
hassl-4543	233	25	commissioners	commissioner	NOUN
hassl-4543	233	26	are	be	AUX
hassl-4543	233	27	independent	independent	ADJ
hassl-4543	233	28	,	,	PUNCT
hassl-4543	233	29	with	with	ADP
hassl-4543	233	30	some	some	DET
hassl-4543	233	31	firms	firm	NOUN
hassl-4543	233	32	reaching	reach	VERB
hassl-4543	233	33	the	the	DET
hassl-4543	233	34	maximum	maximum	ADJ
hassl-4543	233	35	value	value	NOUN
hassl-4543	233	36	of	of	ADP
hassl-4543	233	37	1	1	NUM
hassl-4543	233	38	(	(	PUNCT
hassl-4543	233	39	100	100	NUM
hassl-4543	233	40	%	%	NOUN
hassl-4543	233	41	independent	independent	ADJ
hassl-4543	233	42	)	)	PUNCT
hassl-4543	233	43	.	.	PUNCT
hassl-4543	234	1	gender	gender	NOUN
hassl-4543	234	2	diversity	diversity	NOUN
hassl-4543	234	3	,	,	PUNCT
hassl-4543	234	4	measured	measure	VERB
hassl-4543	234	5	through	through	ADP
hassl-4543	234	6	the	the	DET
hassl-4543	234	7	proportion	proportion	NOUN
hassl-4543	234	8	of	of	ADP
hassl-4543	234	9	women	woman	NOUN
hassl-4543	234	10	on	on	ADP
hassl-4543	234	11	the	the	DET
hassl-4543	234	12	board	board	NOUN
hassl-4543	234	13	of	of	ADP
hassl-4543	234	14	directors	director	NOUN
hassl-4543	234	15	(	(	PUNCT
hassl-4543	234	16	gd1	gd1	PROPN
hassl-4543	234	17	)	)	PUNCT
hassl-4543	234	18	,	,	PUNCT
hassl-4543	234	19	has	have	VERB
hassl-4543	234	20	an	an	DET
hassl-4543	234	21	average	average	ADJ
hassl-4543	234	22	value	value	NOUN
hassl-4543	234	23	of	of	ADP
hassl-4543	234	24	0.1616	0.1616	NUM
hassl-4543	234	25	,	,	PUNCT
hassl-4543	234	26	indicating	indicate	VERB
hassl-4543	234	27	that	that	SCONJ
hassl-4543	234	28	,	,	PUNCT
hassl-4543	234	29	on	on	ADP
hassl-4543	234	30	average	average	ADJ
hassl-4543	234	31	,	,	PUNCT
hassl-4543	234	32	16.16	16.16	NUM
hassl-4543	234	33	%	%	NOUN
hassl-4543	234	34	of	of	ADP
hassl-4543	234	35	board	board	NOUN
hassl-4543	234	36	members	member	NOUN
hassl-4543	234	37	are	be	AUX
hassl-4543	234	38	women	woman	NOUN
hassl-4543	234	39	,	,	PUNCT
hassl-4543	234	40	although	although	SCONJ
hassl-4543	234	41	the	the	DET
hassl-4543	234	42	maximum	maximum	ADJ
hassl-4543	234	43	proportion	proportion	NOUN
hassl-4543	234	44	reaches	reach	VERB
hassl-4543	234	45	1.5	1.5	NUM
hassl-4543	234	46	in	in	ADP
hassl-4543	234	47	some	some	DET
hassl-4543	234	48	companies	company	NOUN
hassl-4543	234	49	.	.	PUNCT
hassl-4543	235	1	the	the	DET
hassl-4543	235	2	presence	presence	NOUN
hassl-4543	235	3	of	of	ADP
hassl-4543	235	4	a	a	DET
hassl-4543	235	5	female	female	ADJ
hassl-4543	235	6	ceo	ceo	NOUN
hassl-4543	235	7	(	(	PUNCT
hassl-4543	235	8	gd2	gd2	NOUN
hassl-4543	235	9	)	)	PUNCT
hassl-4543	235	10	shows	show	VERB
hassl-4543	235	11	a	a	DET
hassl-4543	235	12	mean	mean	NOUN
hassl-4543	235	13	of	of	ADP
hassl-4543	235	14	0.0741	0.0741	NUM
hassl-4543	235	15	,	,	PUNCT
hassl-4543	235	16	suggesting	suggest	VERB
hassl-4543	235	17	that	that	SCONJ
hassl-4543	235	18	only	only	ADV
hassl-4543	235	19	7.41	7.41	NUM
hassl-4543	235	20	%	%	NOUN
hassl-4543	235	21	of	of	ADP
hassl-4543	235	22	the	the	DET
hassl-4543	235	23	sample	sample	NOUN
hassl-4543	235	24	firms	firm	NOUN
hassl-4543	235	25	are	be	AUX
hassl-4543	235	26	led	lead	VERB
hassl-4543	235	27	by	by	ADP
hassl-4543	235	28	a	a	DET
hassl-4543	235	29	female	female	ADJ
hassl-4543	235	30	ceo	ceo	NOUN
hassl-4543	235	31	.	.	PUNCT
hassl-4543	236	1	other	other	ADJ
hassl-4543	236	2	control	control	NOUN
hassl-4543	236	3	variables	variable	NOUN
hassl-4543	236	4	,	,	PUNCT
hassl-4543	236	5	including	include	VERB
hassl-4543	236	6	firm	firm	ADJ
hassl-4543	236	7	size	size	NOUN
hassl-4543	236	8	(	(	PUNCT
hassl-4543	236	9	size	size	NOUN
hassl-4543	236	10	)	)	PUNCT
hassl-4543	236	11	,	,	PUNCT
hassl-4543	236	12	firm	firm	ADJ
hassl-4543	236	13	growth	growth	NOUN
hassl-4543	236	14	(	(	PUNCT
hassl-4543	236	15	growth	growth	NOUN
hassl-4543	236	16	)	)	PUNCT
hassl-4543	236	17	,	,	PUNCT
hassl-4543	236	18	leverage	leverage	NOUN
hassl-4543	236	19	(	(	PUNCT
hassl-4543	236	20	der	der	NOUN
hassl-4543	236	21	)	)	PUNCT
hassl-4543	236	22	,	,	PUNCT
hassl-4543	236	23	and	and	CCONJ
hassl-4543	236	24	profitability	profitability	NOUN
hassl-4543	236	25	(	(	PUNCT
hassl-4543	236	26	roa	roa	NOUN
hassl-4543	236	27	)	)	PUNCT
hassl-4543	236	28	,	,	PUNCT
hassl-4543	236	29	also	also	ADV
hassl-4543	236	30	exhibit	exhibit	VERB
hassl-4543	236	31	variation	variation	NOUN
hassl-4543	236	32	that	that	PRON
hassl-4543	236	33	reflects	reflect	VERB
hassl-4543	236	34	the	the	DET
hassl-4543	236	35	diversity	diversity	NOUN
hassl-4543	236	36	of	of	ADP
hassl-4543	236	37	financial	financial	ADJ
hassl-4543	236	38	characteristics	characteristic	NOUN
hassl-4543	236	39	among	among	ADP
hassl-4543	236	40	sample	sample	NOUN
hassl-4543	236	41	firms	firm	NOUN
hassl-4543	236	42	.	.	PUNCT
hassl-4543	237	1	the	the	DET
hassl-4543	237	2	average	average	ADJ
hassl-4543	237	3	firm	firm	ADJ
hassl-4543	237	4	size	size	NOUN
hassl-4543	237	5	is	be	AUX
hassl-4543	237	6	28.83	28.83	NUM
hassl-4543	237	7	(	(	PUNCT
hassl-4543	237	8	log	log	NOUN
hassl-4543	237	9	of	of	ADP
hassl-4543	237	10	total	total	ADJ
hassl-4543	237	11	assets	asset	NOUN
hassl-4543	237	12	)	)	PUNCT
hassl-4543	237	13	,	,	PUNCT
hassl-4543	237	14	with	with	ADP
hassl-4543	237	15	an	an	DET
hassl-4543	237	16	average	average	ADJ
hassl-4543	237	17	asset	asset	NOUN
hassl-4543	237	18	growth	growth	NOUN
hassl-4543	237	19	of	of	ADP
hassl-4543	237	20	5.4	5.4	NUM
hassl-4543	237	21	%	%	NOUN
hassl-4543	237	22	.	.	PUNCT
hassl-4543	238	1	leverage	leverage	NOUN
hassl-4543	238	2	has	have	VERB
hassl-4543	238	3	a	a	DET
hassl-4543	238	4	mean	mean	NOUN
hassl-4543	238	5	of	of	ADP
hassl-4543	238	6	1.11	1.11	NUM
hassl-4543	238	7	,	,	PUNCT
hassl-4543	238	8	indicating	indicate	VERB
hassl-4543	238	9	that	that	SCONJ
hassl-4543	238	10	,	,	PUNCT
hassl-4543	238	11	on	on	ADP
hassl-4543	238	12	average	average	ADJ
hassl-4543	238	13	,	,	PUNCT
hassl-4543	238	14	firms	firm	NOUN
hassl-4543	238	15	have	have	VERB
hassl-4543	238	16	slightly	slightly	ADV
hassl-4543	238	17	more	more	ADJ
hassl-4543	238	18	debt	debt	NOUN
hassl-4543	238	19	than	than	ADP
hassl-4543	238	20	equity	equity	NOUN
hassl-4543	238	21	,	,	PUNCT
hassl-4543	238	22	while	while	SCONJ
hassl-4543	238	23	profitability	profitability	NOUN
hassl-4543	238	24	,	,	PUNCT
hassl-4543	238	25	as	as	SCONJ
hassl-4543	238	26	measured	measure	VERB
hassl-4543	238	27	by	by	ADP
hassl-4543	238	28	roa	roa	PROPN
hassl-4543	238	29	,	,	PUNCT
hassl-4543	238	30	averages	average	VERB
hassl-4543	238	31	0.0112	0.0112	NUM
hassl-4543	238	32	or	or	CCONJ
hassl-4543	238	33	1.12	1.12	NUM
hassl-4543	238	34	%	%	NOUN
hassl-4543	238	35	.	.	PUNCT
hassl-4543	239	1	4.2	4.2	NUM
hassl-4543	239	2	.	.	PUNCT
hassl-4543	240	1	correlation	correlation	NOUN
hassl-4543	240	2	analysis	analysis	NOUN
hassl-4543	240	3	based	base	VERB
hassl-4543	240	4	on	on	ADP
hassl-4543	240	5	the	the	DET
hassl-4543	240	6	correlation	correlation	NOUN
hassl-4543	240	7	matrix	matrix	NOUN
hassl-4543	240	8	presented	present	VERB
hassl-4543	240	9	in	in	ADP
hassl-4543	240	10	table	table	NOUN
hassl-4543	240	11	3	3	NUM
hassl-4543	240	12	,	,	PUNCT
hassl-4543	240	13	a	a	DET
hassl-4543	240	14	multicollinearity	multicollinearity	NOUN
hassl-4543	240	15	test	test	NOUN
hassl-4543	240	16	was	be	AUX
hassl-4543	240	17	conducted	conduct	VERB
hassl-4543	240	18	to	to	PART
hassl-4543	240	19	evaluate	evaluate	VERB
hassl-4543	240	20	the	the	DET
hassl-4543	240	21	presence	presence	NOUN
hassl-4543	240	22	of	of	ADP
hassl-4543	240	23	strong	strong	ADJ
hassl-4543	240	24	correlations	correlation	NOUN
hassl-4543	240	25	among	among	ADP
hassl-4543	240	26	the	the	DET
hassl-4543	240	27	independent	independent	ADJ
hassl-4543	240	28	variables	variable	NOUN
hassl-4543	240	29	that	that	PRON
hassl-4543	240	30	could	could	AUX
hassl-4543	240	31	potentially	potentially	ADV
hassl-4543	240	32	affect	affect	VERB
hassl-4543	240	33	the	the	DET
hassl-4543	240	34	regression	regression	NOUN
hassl-4543	240	35	model	model	NOUN
hassl-4543	240	36	.	.	PUNCT
hassl-4543	241	1	in	in	ADP
hassl-4543	241	2	general	general	ADJ
hassl-4543	241	3	,	,	PUNCT
hassl-4543	241	4	the	the	DET
hassl-4543	241	5	correlation	correlation	NOUN
hassl-4543	241	6	coefficients	coefficient	VERB
hassl-4543	241	7	among	among	ADP
hassl-4543	241	8	the	the	DET
hassl-4543	241	9	independent	independent	ADJ
hassl-4543	241	10	variables	variable	NOUN
hassl-4543	241	11	are	be	AUX
hassl-4543	241	12	below	below	ADP
hassl-4543	241	13	the	the	DET
hassl-4543	241	14	threshold	threshold	NOUN
hassl-4543	241	15	of	of	ADP
hassl-4543	241	16	0.8	0.8	NUM
hassl-4543	241	17	,	,	PUNCT
hassl-4543	241	18	indicating	indicate	VERB
hassl-4543	241	19	that	that	SCONJ
hassl-4543	241	20	multicollinearity	multicollinearity	NOUN
hassl-4543	241	21	is	be	AUX
hassl-4543	241	22	not	not	PART
hassl-4543	241	23	a	a	DET
hassl-4543	241	24	significant	significant	ADJ
hassl-4543	241	25	issue	issue	NOUN
hassl-4543	241	26	in	in	ADP
hassl-4543	241	27	this	this	DET
hassl-4543	241	28	model	model	NOUN
hassl-4543	241	29	.	.	PUNCT
hassl-4543	242	1	for	for	ADP
hassl-4543	242	2	instance	instance	NOUN
hassl-4543	242	3	,	,	PUNCT
hassl-4543	242	4	the	the	DET
hassl-4543	242	5	correlation	correlation	NOUN
hassl-4543	242	6	between	between	ADP
hassl-4543	242	7	the	the	DET
hassl-4543	242	8	board	board	NOUN
hassl-4543	242	9	of	of	ADP
hassl-4543	242	10	directors	director	NOUN
hassl-4543	242	11	(	(	PUNCT
hassl-4543	242	12	bod	bod	PROPN
hassl-4543	242	13	)	)	PUNCT
hassl-4543	242	14	and	and	CCONJ
hassl-4543	242	15	the	the	DET
hassl-4543	242	16	board	board	NOUN
hassl-4543	242	17	of	of	ADP
hassl-4543	242	18	commissioners	commissioner	NOUN
hassl-4543	242	19	(	(	PUNCT
hassl-4543	242	20	boc	boc	NOUN
hassl-4543	242	21	)	)	PUNCT
hassl-4543	242	22	is	be	AUX
hassl-4543	242	23	0.3161	0.3161	NUM
hassl-4543	242	24	.	.	PUNCT
hassl-4543	243	1	meanwhile	meanwhile	ADV
hassl-4543	243	2	,	,	PUNCT
hassl-4543	243	3	the	the	DET
hassl-4543	243	4	firm	firm	ADJ
hassl-4543	243	5	size	size	NOUN
hassl-4543	243	6	variable	variable	NOUN
hassl-4543	243	7	(	(	PUNCT
hassl-4543	243	8	size	size	NOUN
hassl-4543	243	9	)	)	PUNCT
hassl-4543	243	10	shows	show	VERB
hassl-4543	243	11	moderate	moderate	ADJ
hassl-4543	243	12	correlations	correlation	NOUN
hassl-4543	243	13	with	with	ADP
hassl-4543	243	14	bod	bod	PROPN
hassl-4543	243	15	(	(	PUNCT
hassl-4543	243	16	0.3325	0.3325	NUM
hassl-4543	243	17	)	)	PUNCT
hassl-4543	243	18	and	and	CCONJ
hassl-4543	243	19	boc	boc	NOUN
hassl-4543	243	20	(	(	PUNCT
hassl-4543	243	21	0.3964	0.3964	NUM
hassl-4543	243	22	)	)	PUNCT
hassl-4543	243	23	;	;	PUNCT
hassl-4543	243	24	however	however	ADV
hassl-4543	243	25	,	,	PUNCT
hassl-4543	243	26	these	these	DET
hassl-4543	243	27	values	value	NOUN
hassl-4543	243	28	are	be	AUX
hassl-4543	243	29	still	still	ADV
hassl-4543	243	30	well	well	ADV
hassl-4543	243	31	below	below	ADP
hassl-4543	243	32	the	the	DET
hassl-4543	243	33	concerning	concern	VERB
hassl-4543	243	34	threshold	threshold	NOUN
hassl-4543	243	35	.	.	PUNCT
hassl-4543	244	1	these	these	DET
hassl-4543	244	2	results	result	NOUN
hassl-4543	244	3	suggest	suggest	VERB
hassl-4543	244	4	that	that	SCONJ
hassl-4543	244	5	the	the	DET
hassl-4543	244	6	variables	variable	NOUN
hassl-4543	244	7	can	can	AUX
hassl-4543	244	8	be	be	AUX
hassl-4543	244	9	included	include	VERB
hassl-4543	244	10	in	in	ADP
hassl-4543	244	11	the	the	DET
hassl-4543	244	12	model	model	NOUN
hassl-4543	244	13	without	without	ADP
hassl-4543	244	14	adjustments	adjustment	NOUN
hassl-4543	244	15	for	for	ADP
hassl-4543	244	16	multicollinearity	multicollinearity	NOUN
hassl-4543	244	17	.	.	PUNCT
hassl-4543	245	1	the	the	DET
hassl-4543	245	2	correlations	correlation	NOUN
hassl-4543	245	3	between	between	ADP
hassl-4543	245	4	the	the	DET
hassl-4543	245	5	main	main	ADJ
hassl-4543	245	6	independent	independent	ADJ
hassl-4543	245	7	variables	variable	NOUN
hassl-4543	245	8	(	(	PUNCT
hassl-4543	245	9	bod	bod	ADJ
hassl-4543	245	10	,	,	PUNCT
hassl-4543	245	11	boc	boc	NOUN
hassl-4543	245	12	,	,	PUNCT
hassl-4543	245	13	pic	pic	NOUN
hassl-4543	245	14	,	,	PUNCT
hassl-4543	245	15	gd1	gd1	PROPN
hassl-4543	245	16	,	,	PUNCT
hassl-4543	245	17	and	and	CCONJ
hassl-4543	245	18	gd2	gd2	NOUN
hassl-4543	245	19	)	)	PUNCT
hassl-4543	245	20	and	and	CCONJ
hassl-4543	245	21	the	the	DET
hassl-4543	245	22	dependent	dependent	ADJ
hassl-4543	245	23	variable	variable	NOUN
hassl-4543	245	24	etr	etr	PROPN
hassl-4543	245	25	show	show	VERB
hassl-4543	245	26	varying	vary	VERB
hassl-4543	245	27	relationships	relationship	NOUN
hassl-4543	245	28	.	.	PUNCT
hassl-4543	246	1	the	the	DET
hassl-4543	246	2	size	size	NOUN
hassl-4543	246	3	of	of	ADP
hassl-4543	246	4	the	the	DET
hassl-4543	246	5	board	board	NOUN
hassl-4543	246	6	of	of	ADP
hassl-4543	246	7	directors	director	NOUN
hassl-4543	246	8	(	(	PUNCT
hassl-4543	246	9	bod	bod	PROPN
hassl-4543	246	10	)	)	PUNCT
hassl-4543	246	11	has	have	VERB
hassl-4543	246	12	a	a	DET
hassl-4543	246	13	positive	positive	ADJ
hassl-4543	246	14	correlation	correlation	NOUN
hassl-4543	246	15	of	of	ADP
hassl-4543	246	16	0.0284	0.0284	NUM
hassl-4543	246	17	with	with	ADP
hassl-4543	246	18	etr	etr	PROPN
hassl-4543	246	19	,	,	PUNCT
hassl-4543	246	20	but	but	CCONJ
hassl-4543	246	21	the	the	DET
hassl-4543	246	22	relationship	relationship	NOUN
hassl-4543	246	23	is	be	AUX
hassl-4543	246	24	not	not	PART
hassl-4543	246	25	statistically	statistically	ADV
hassl-4543	246	26	significant	significant	ADJ
hassl-4543	246	27	,	,	PUNCT
hassl-4543	246	28	indicating	indicate	VERB
hassl-4543	246	29	that	that	SCONJ
hassl-4543	246	30	the	the	DET
hassl-4543	246	31	number	number	NOUN
hassl-4543	246	32	of	of	ADP
hassl-4543	246	33	directors	director	NOUN
hassl-4543	246	34	on	on	ADP
hassl-4543	246	35	the	the	DET
hassl-4543	246	36	board	board	NOUN
hassl-4543	246	37	does	do	AUX
hassl-4543	246	38	not	not	PART
hassl-4543	246	39	significantly	significantly	ADV
hassl-4543	246	40	affect	affect	VERB
hassl-4543	246	41	the	the	DET
hassl-4543	246	42	level	level	NOUN
hassl-4543	246	43	of	of	ADP
hassl-4543	246	44	tax	tax	NOUN
hassl-4543	246	45	avoidance	avoidance	NOUN
hassl-4543	246	46	.	.	PUNCT
hassl-4543	247	1	in	in	ADP
hassl-4543	247	2	contrast	contrast	NOUN
hassl-4543	247	3	,	,	PUNCT
hassl-4543	247	4	the	the	DET
hassl-4543	247	5	size	size	NOUN
hassl-4543	247	6	of	of	ADP
hassl-4543	247	7	the	the	DET
hassl-4543	247	8	board	board	NOUN
hassl-4543	247	9	of	of	ADP
hassl-4543	247	10	commissioners	commissioner	NOUN
hassl-4543	247	11	(	(	PUNCT
hassl-4543	247	12	boc	boc	NOUN
hassl-4543	247	13	)	)	PUNCT
hassl-4543	247	14	shows	show	VERB
hassl-4543	247	15	a	a	DET
hassl-4543	247	16	positive	positive	ADJ
hassl-4543	247	17	and	and	CCONJ
hassl-4543	247	18	significant	significant	ADJ
hassl-4543	247	19	correlation	correlation	NOUN
hassl-4543	247	20	of	of	ADP
hassl-4543	247	21	0.0485	0.0485	NUM
hassl-4543	247	22	at	at	ADP
hassl-4543	247	23	the	the	DET
hassl-4543	247	24	5	5	NUM
hassl-4543	247	25	%	%	NOUN
hassl-4543	247	26	level	level	NOUN
hassl-4543	247	27	,	,	PUNCT
hassl-4543	247	28	suggesting	suggest	VERB
hassl-4543	247	29	that	that	SCONJ
hassl-4543	247	30	a	a	DET
hassl-4543	247	31	larger	large	ADJ
hassl-4543	247	32	board	board	NOUN
hassl-4543	247	33	of	of	ADP
hassl-4543	247	34	commissioners	commissioner	NOUN
hassl-4543	247	35	is	be	AUX
hassl-4543	247	36	associated	associate	VERB
hassl-4543	247	37	with	with	ADP
hassl-4543	247	38	lower	low	ADJ
hassl-4543	247	39	levels	level	NOUN
hassl-4543	247	40	of	of	ADP
hassl-4543	247	41	tax	tax	NOUN
hassl-4543	247	42	avoidance	avoidance	NOUN
hassl-4543	247	43	.	.	PUNCT
hassl-4543	248	1	meanwhile	meanwhile	ADV
hassl-4543	248	2	,	,	PUNCT
hassl-4543	248	3	the	the	DET
hassl-4543	248	4	proportion	proportion	NOUN
hassl-4543	248	5	of	of	ADP
hassl-4543	248	6	independent	independent	ADJ
hassl-4543	248	7	commissioners	commissioner	NOUN
hassl-4543	248	8	(	(	PUNCT
hassl-4543	248	9	pic	pic	NOUN
hassl-4543	248	10	)	)	PUNCT
hassl-4543	248	11	has	have	VERB
hassl-4543	248	12	a	a	DET
hassl-4543	248	13	negative	negative	ADJ
hassl-4543	248	14	correlation	correlation	NOUN
hassl-4543	248	15	with	with	ADP
hassl-4543	248	16	etr	etr	PROPN
hassl-4543	248	17	of	of	ADP
hassl-4543	248	18	-0.0190	-0.0190	PROPN
hassl-4543	248	19	,	,	PUNCT
hassl-4543	248	20	but	but	CCONJ
hassl-4543	248	21	this	this	DET
hassl-4543	248	22	relationship	relationship	NOUN
hassl-4543	248	23	is	be	AUX
hassl-4543	248	24	not	not	PART
hassl-4543	248	25	statistically	statistically	ADV
hassl-4543	248	26	significant	significant	ADJ
hassl-4543	248	27	.	.	PUNCT
hassl-4543	249	1	gender	gender	NOUN
hassl-4543	249	2	diversity	diversity	NOUN
hassl-4543	249	3	variables	variable	NOUN
hassl-4543	249	4	also	also	ADV
hassl-4543	249	5	demonstrate	demonstrate	VERB
hassl-4543	249	6	weak	weak	ADJ
hassl-4543	249	7	relationships	relationship	NOUN
hassl-4543	249	8	with	with	ADP
hassl-4543	249	9	etr	etr	PROPN
hassl-4543	249	10	.	.	PUNCT
hassl-4543	250	1	the	the	DET
hassl-4543	250	2	proportion	proportion	NOUN
hassl-4543	250	3	of	of	ADP
hassl-4543	250	4	women	woman	NOUN
hassl-4543	250	5	on	on	ADP
hassl-4543	250	6	the	the	DET
hassl-4543	250	7	board	board	NOUN
hassl-4543	250	8	(	(	PUNCT
hassl-4543	250	9	gd1	gd1	NOUN
hassl-4543	250	10	)	)	PUNCT
hassl-4543	250	11	shows	show	VERB
hassl-4543	250	12	a	a	DET
hassl-4543	250	13	negative	negative	ADJ
hassl-4543	250	14	correlation	correlation	NOUN
hassl-4543	250	15	of	of	ADP
hassl-4543	250	16	-0.0058	-0.0058	NOUN
hassl-4543	250	17	with	with	ADP
hassl-4543	250	18	etr	etr	PROPN
hassl-4543	250	19	,	,	PUNCT
hassl-4543	250	20	while	while	SCONJ
hassl-4543	250	21	the	the	DET
hassl-4543	250	22	presence	presence	NOUN
hassl-4543	250	23	of	of	ADP
hassl-4543	250	24	a	a	DET
hassl-4543	250	25	female	female	ADJ
hassl-4543	250	26	ceo	ceo	NOUN
hassl-4543	250	27	(	(	PUNCT
hassl-4543	250	28	gd2	gd2	NOUN
hassl-4543	250	29	)	)	PUNCT
hassl-4543	250	30	has	have	VERB
hassl-4543	250	31	a	a	DET
hassl-4543	250	32	positive	positive	ADJ
hassl-4543	250	33	correlation	correlation	NOUN
hassl-4543	250	34	of	of	ADP
hassl-4543	250	35	0.0256	0.0256	NUM
hassl-4543	250	36	;	;	PUNCT
hassl-4543	250	37	however	however	ADV
hassl-4543	250	38	,	,	PUNCT
hassl-4543	250	39	neither	neither	CCONJ
hassl-4543	250	40	is	be	AUX
hassl-4543	250	41	statistically	statistically	ADV
hassl-4543	250	42	significant	significant	ADJ
hassl-4543	250	43	.	.	PUNCT
hassl-4543	251	1	these	these	DET
hassl-4543	251	2	findings	finding	NOUN
hassl-4543	251	3	suggest	suggest	VERB
hassl-4543	251	4	that	that	SCONJ
hassl-4543	251	5	gender	gender	NOUN
hassl-4543	251	6	diversity	diversity	NOUN
hassl-4543	251	7	,	,	PUNCT
hassl-4543	251	8	whether	whether	SCONJ
hassl-4543	251	9	through	through	ADP
hassl-4543	251	10	female	female	ADJ
hassl-4543	251	11	representation	representation	NOUN
hassl-4543	251	12	on	on	ADP
hassl-4543	251	13	the	the	DET
hassl-4543	251	14	board	board	NOUN
hassl-4543	251	15	or	or	CCONJ
hassl-4543	251	16	through	through	ADP
hassl-4543	251	17	the	the	DET
hassl-4543	251	18	presence	presence	NOUN
hassl-4543	251	19	of	of	ADP
hassl-4543	251	20	a	a	DET
hassl-4543	251	21	female	female	ADJ
hassl-4543	251	22	ceo	ceo	NOUN
hassl-4543	251	23	,	,	PUNCT
hassl-4543	251	24	does	do	AUX
hassl-4543	251	25	not	not	PART
hassl-4543	251	26	have	have	VERB
hassl-4543	251	27	a	a	DET
hassl-4543	251	28	strong	strong	ADJ
hassl-4543	251	29	influence	influence	NOUN
hassl-4543	251	30	on	on	ADP
hassl-4543	251	31	corporate	corporate	ADJ
hassl-4543	251	32	tax	tax	NOUN
hassl-4543	251	33	avoidance	avoidance	NOUN
hassl-4543	251	34	.	.	PUNCT
hassl-4543	252	1	overall	overall	ADV
hassl-4543	252	2	,	,	PUNCT
hassl-4543	252	3	these	these	DET
hassl-4543	252	4	correlation	correlation	NOUN
hassl-4543	252	5	results	result	NOUN
hassl-4543	252	6	indicate	indicate	VERB
hassl-4543	252	7	that	that	SCONJ
hassl-4543	252	8	the	the	DET
hassl-4543	252	9	impact	impact	NOUN
hassl-4543	252	10	of	of	ADP
hassl-4543	252	11	corporate	corporate	ADJ
hassl-4543	252	12	governance	governance	NOUN
hassl-4543	252	13	and	and	CCONJ
hassl-4543	252	14	gender	gender	NOUN
hassl-4543	252	15	diversity	diversity	NOUN
hassl-4543	252	16	on	on	ADP
hassl-4543	252	17	tax	tax	NOUN
hassl-4543	252	18	avoidance	avoidance	NOUN
hassl-4543	252	19	requires	require	VERB
hassl-4543	252	20	further	further	ADJ
hassl-4543	252	21	research	research	NOUN
hassl-4543	252	22	using	use	VERB
hassl-4543	252	23	regression	regression	NOUN
hassl-4543	252	24	models	model	NOUN
hassl-4543	252	25	to	to	PART
hassl-4543	252	26	explore	explore	VERB
hassl-4543	252	27	the	the	DET
hassl-4543	252	28	more	more	ADV
hassl-4543	252	29	complex	complex	ADJ
hassl-4543	252	30	dynamics	dynamic	NOUN
hassl-4543	252	31	of	of	ADP
hassl-4543	252	32	the	the	DET
hassl-4543	252	33	relationship	relationship	NOUN
hassl-4543	252	34	.	.	PUNCT
hassl-4543	253	1	humanities	humanity	NOUN
hassl-4543	253	2	and	and	CCONJ
hassl-4543	253	3	social	social	ADJ
hassl-4543	253	4	sciences	science	NOUN
hassl-4543	253	5	letters	letter	NOUN
hassl-4543	253	6	,	,	PUNCT
hassl-4543	253	7	2025	2025	NUM
hassl-4543	253	8	,	,	PUNCT
hassl-4543	253	9	13(4	13(4	NUM
hassl-4543	253	10	):	):	PUNCT
hassl-4543	253	11	1717	1717	NUM
hassl-4543	253	12	-	-	SYM
hassl-4543	253	13	1734	1734	NUM
hassl-4543	253	14	1726	1726	NUM
hassl-4543	253	15	©	©	PROPN
hassl-4543	253	16	2025	2025	NUM
hassl-4543	253	17	conscientia	conscientia	PROPN
hassl-4543	253	18	beam	beam	PROPN
hassl-4543	253	19	.	.	PUNCT
hassl-4543	254	1	all	all	DET
hassl-4543	254	2	rights	right	NOUN
hassl-4543	254	3	reserved	reserve	VERB
hassl-4543	254	4	.	.	PUNCT
hassl-4543	255	1	table	table	NOUN
hassl-4543	255	2	3	3	NUM
hassl-4543	255	3	.	.	PUNCT
hassl-4543	255	4	correlation	correlation	NOUN
hassl-4543	255	5	matrix	matrix	NOUN
hassl-4543	255	6	.	.	PUNCT
hassl-4543	256	1	no	no	INTJ
hassl-4543	256	2	.	.	PUNCT
hassl-4543	257	1	variable	variable	ADJ
hassl-4543	257	2	1	1	NUM
hassl-4543	257	3	2	2	NUM
hassl-4543	257	4	3	3	NUM
hassl-4543	257	5	4	4	NUM
hassl-4543	257	6	5	5	NUM
hassl-4543	257	7	6	6	NUM
hassl-4543	257	8	7	7	NUM
hassl-4543	257	9	8	8	NUM
hassl-4543	257	10	9	9	NUM
hassl-4543	257	11	10	10	NUM
hassl-4543	257	12	1	1	NUM
hassl-4543	257	13	etr	etr	PROPN
hassl-4543	257	14	1.000	1.000	NUM
hassl-4543	257	15	2	2	NUM
hassl-4543	257	16	bod	bod	NOUN
hassl-4543	257	17	0.0284	0.0284	NUM
hassl-4543	257	18	1.000	1.000	NUM
hassl-4543	257	19	3	3	NUM
hassl-4543	257	20	boc	boc	NOUN
hassl-4543	257	21	0.0485	0.0485	NUM
hassl-4543	257	22	*	*	SYM
hassl-4543	257	23	*	*	NOUN
hassl-4543	257	24	0.3161	0.3161	PUNCT
hassl-4543	257	25	*	*	PUNCT
hassl-4543	257	26	*	*	PUNCT
hassl-4543	257	27	*	*	PUNCT
hassl-4543	257	28	1.000	1.000	NUM
hassl-4543	257	29	4	4	NUM
hassl-4543	257	30	pic	pic	NOUN
hassl-4543	257	31	-0.0190	-0.0190	VERB
hassl-4543	257	32	0.0343	0.0343	NUM
hassl-4543	257	33	-0.3897	-0.3897	NOUN
hassl-4543	257	34	*	*	PUNCT
hassl-4543	257	35	*	*	PUNCT
hassl-4543	257	36	*	*	PUNCT
hassl-4543	257	37	1.000	1.000	NUM
hassl-4543	257	38	5	5	NUM
hassl-4543	257	39	gd1	gd1	NOUN
hassl-4543	257	40	-0.0058	-0.0058	NOUN
hassl-4543	257	41	-0.1115	-0.1115	PROPN
hassl-4543	257	42	*	*	PUNCT
hassl-4543	257	43	*	*	PUNCT
hassl-4543	257	44	*	*	X
hassl-4543	257	45	0.0024	0.0024	NUM
hassl-4543	257	46	-0.0394	-0.0394	NOUN
hassl-4543	257	47	1.000	1.000	NUM
hassl-4543	257	48	6	6	NUM
hassl-4543	257	49	gd2	gd2	NOUN
hassl-4543	257	50	0.0256	0.0256	NUM
hassl-4543	257	51	-0.0675	-0.0675	NOUN
hassl-4543	258	1	*	*	PUNCT
hassl-4543	258	2	*	*	PUNCT
hassl-4543	258	3	*	*	PUNCT
hassl-4543	258	4	-0.0086	-0.0086	ADJ
hassl-4543	258	5	-0.0498	-0.0498	NOUN
hassl-4543	259	1	*	*	PUNCT
hassl-4543	260	1	*	*	PUNCT
hassl-4543	260	2	0.3581	0.3581	NUM
hassl-4543	260	3	*	*	PUNCT
hassl-4543	260	4	*	*	PUNCT
hassl-4543	260	5	*	*	PUNCT
hassl-4543	260	6	1.000	1.000	NUM
hassl-4543	260	7	7	7	NUM
hassl-4543	260	8	size	size	NOUN
hassl-4543	260	9	0.0937	0.0937	NUM
hassl-4543	260	10	*	*	PUNCT
hassl-4543	260	11	*	*	PUNCT
hassl-4543	260	12	*	*	PUNCT
hassl-4543	260	13	0.3325	0.3325	PUNCT
hassl-4543	260	14	*	*	PUNCT
hassl-4543	260	15	*	*	PUNCT
hassl-4543	260	16	*	*	PUNCT
hassl-4543	260	17	0.3964	0.3964	PUNCT
hassl-4543	260	18	*	*	PUNCT
hassl-4543	260	19	*	*	PUNCT
hassl-4543	260	20	*	*	PUNCT
hassl-4543	260	21	0.0967	0.0967	NUM
hassl-4543	260	22	*	*	PUNCT
hassl-4543	260	23	*	*	PUNCT
hassl-4543	260	24	*	*	PUNCT
hassl-4543	260	25	0.0241	0.0241	NUM
hassl-4543	260	26	-0.1071	-0.1071	NOUN
hassl-4543	260	27	*	*	PUNCT
hassl-4543	260	28	*	*	PUNCT
hassl-4543	260	29	*	*	PUNCT
hassl-4543	260	30	1.000	1.000	NUM
hassl-4543	260	31	8	8	NUM
hassl-4543	260	32	growth	growth	NOUN
hassl-4543	260	33	0.0937	0.0937	NUM
hassl-4543	260	34	*	*	PUNCT
hassl-4543	260	35	*	*	PUNCT
hassl-4543	260	36	*	*	PUNCT
hassl-4543	260	37	0.0793	0.0793	NUM
hassl-4543	260	38	*	*	PUNCT
hassl-4543	260	39	*	*	PUNCT
hassl-4543	260	40	*	*	PUNCT
hassl-4543	260	41	0.0467	0.0467	NUM
hassl-4543	260	42	*	*	SYM
hassl-4543	260	43	0.0195	0.0195	NUM
hassl-4543	260	44	0.0229	0.0229	NUM
hassl-4543	260	45	-0.0259	-0.0259	NOUN
hassl-4543	260	46	0.2014	0.2014	NUM
hassl-4543	260	47	*	*	PUNCT
hassl-4543	260	48	*	*	PUNCT
hassl-4543	260	49	*	*	PUNCT
hassl-4543	260	50	1.000	1.000	NUM
hassl-4543	260	51	9	9	NUM
hassl-4543	260	52	der	der	NOUN
hassl-4543	260	53	-0.0193	-0.0193	NOUN
hassl-4543	260	54	0.0271	0.0271	NUM
hassl-4543	260	55	0.0176	0.0176	NUM
hassl-4543	260	56	0.0117	0.0117	NUM
hassl-4543	260	57	-0.0525	-0.0525	NOUN
hassl-4543	260	58	*	*	PUNCT
hassl-4543	260	59	*	*	PUNCT
hassl-4543	260	60	-0.0395	-0.0395	PROPN
hassl-4543	260	61	0.0584	0.0584	NUM
hassl-4543	260	62	*	*	PUNCT
hassl-4543	260	63	*	*	NOUN
hassl-4543	260	64	-0.0140	-0.0140	PROPN
hassl-4543	260	65	1.000	1.000	NUM
hassl-4543	260	66	10	10	NUM
hassl-4543	260	67	roa	roa	NOUN
hassl-4543	260	68	0.1555	0.1555	NUM
hassl-4543	260	69	*	*	PUNCT
hassl-4543	260	70	*	*	PUNCT
hassl-4543	260	71	*	*	PUNCT
hassl-4543	260	72	0.1300	0.1300	NUM
hassl-4543	260	73	*	*	PUNCT
hassl-4543	260	74	*	*	PUNCT
hassl-4543	260	75	*	*	PUNCT
hassl-4543	260	76	0.1430	0.1430	NUM
hassl-4543	260	77	*	*	PUNCT
hassl-4543	260	78	*	*	PUNCT
hassl-4543	260	79	*	*	PUNCT
hassl-4543	260	80	0.0198	0.0198	NUM
hassl-4543	260	81	0.0561	0.0561	NUM
hassl-4543	260	82	*	*	PUNCT
hassl-4543	260	83	*	*	PUNCT
hassl-4543	260	84	-0.0102	-0.0102	PUNCT
hassl-4543	260	85	0.3075	0.3075	NUM
hassl-4543	260	86	*	*	PUNCT
hassl-4543	260	87	*	*	PUNCT
hassl-4543	260	88	*	*	PUNCT
hassl-4543	260	89	0.3263	0.3263	NUM
hassl-4543	260	90	*	*	PUNCT
hassl-4543	260	91	*	*	PUNCT
hassl-4543	260	92	*	*	PUNCT
hassl-4543	260	93	-0.1302	-0.1302	NOUN
hassl-4543	260	94	*	*	PUNCT
hassl-4543	261	1	*	*	PUNCT
hassl-4543	261	2	*	*	SYM
hassl-4543	261	3	1.000	1.000	NUM
hassl-4543	261	4	note	note	NOUN
hassl-4543	261	5	:	:	PUNCT
hassl-4543	261	6	the	the	DET
hassl-4543	261	7	symbols	symbol	NOUN
hassl-4543	261	8	*	*	PUNCT
hassl-4543	261	9	*	*	PUNCT
hassl-4543	261	10	*	*	PUNCT
hassl-4543	261	11	,	,	PUNCT
hassl-4543	261	12	*	*	PUNCT
hassl-4543	261	13	*	*	PUNCT
hassl-4543	261	14	,	,	PUNCT
hassl-4543	261	15	and	and	CCONJ
hassl-4543	261	16	*	*	AUX
hassl-4543	261	17	denote	denote	VERB
hassl-4543	261	18	statistical	statistical	ADJ
hassl-4543	261	19	significance	significance	NOUN
hassl-4543	261	20	at	at	ADP
hassl-4543	261	21	the	the	DET
hassl-4543	261	22	1	1	NUM
hassl-4543	261	23	%	%	NOUN
hassl-4543	261	24	,	,	PUNCT
hassl-4543	261	25	5	5	NUM
hassl-4543	261	26	%	%	NOUN
hassl-4543	261	27	,	,	PUNCT
hassl-4543	261	28	and	and	CCONJ
hassl-4543	261	29	10	10	NUM
hassl-4543	261	30	%	%	NOUN
hassl-4543	261	31	levels	level	NOUN
hassl-4543	261	32	,	,	PUNCT
hassl-4543	261	33	respectively	respectively	ADV
hassl-4543	261	34	,	,	PUNCT
hassl-4543	261	35	based	base	VERB
hassl-4543	261	36	on	on	ADP
hassl-4543	261	37	two	two	NUM
hassl-4543	261	38	-	-	PUNCT
hassl-4543	261	39	tailed	tail	VERB
hassl-4543	261	40	tests	test	NOUN
hassl-4543	261	41	.	.	PUNCT
hassl-4543	262	1	humanities	humanity	NOUN
hassl-4543	262	2	and	and	CCONJ
hassl-4543	262	3	social	social	ADJ
hassl-4543	262	4	sciences	science	NOUN
hassl-4543	262	5	letters	letter	NOUN
hassl-4543	262	6	,	,	PUNCT
hassl-4543	262	7	2025	2025	NUM
hassl-4543	262	8	,	,	PUNCT
hassl-4543	262	9	13(4	13(4	NUM
hassl-4543	262	10	):	):	PUNCT
hassl-4543	262	11	1717	1717	NUM
hassl-4543	262	12	-	-	SYM
hassl-4543	262	13	1734	1734	NUM
hassl-4543	262	14	1727	1727	NUM
hassl-4543	262	15	©	©	PROPN
hassl-4543	262	16	2025	2025	NUM
hassl-4543	262	17	conscientia	conscientia	PROPN
hassl-4543	262	18	beam	beam	PROPN
hassl-4543	262	19	.	.	PUNCT
hassl-4543	263	1	all	all	DET
hassl-4543	263	2	rights	right	NOUN
hassl-4543	263	3	reserved	reserve	VERB
hassl-4543	263	4	.	.	PUNCT
hassl-4543	264	1	4.3	4.3	NUM
hassl-4543	264	2	.	.	PUNCT
hassl-4543	265	1	analysis	analysis	NOUN
hassl-4543	265	2	table	table	NOUN
hassl-4543	265	3	4	4	NUM
hassl-4543	265	4	presents	present	VERB
hassl-4543	265	5	the	the	DET
hassl-4543	265	6	results	result	NOUN
hassl-4543	265	7	of	of	ADP
hassl-4543	265	8	a	a	DET
hassl-4543	265	9	panel	panel	NOUN
hassl-4543	265	10	data	datum	NOUN
hassl-4543	265	11	regression	regression	NOUN
hassl-4543	265	12	analysis	analysis	NOUN
hassl-4543	265	13	encompassing	encompass	VERB
hassl-4543	265	14	three	three	NUM
hassl-4543	265	15	different	different	ADJ
hassl-4543	265	16	models	model	NOUN
hassl-4543	265	17	.	.	PUNCT
hassl-4543	266	1	model	model	NOUN
hassl-4543	266	2	1	1	NUM
hassl-4543	266	3	incorporates	incorporate	VERB
hassl-4543	266	4	both	both	DET
hassl-4543	266	5	gender	gender	NOUN
hassl-4543	266	6	diversity	diversity	NOUN
hassl-4543	266	7	proxies	proxy	NOUN
hassl-4543	266	8	as	as	ADP
hassl-4543	266	9	independent	independent	ADJ
hassl-4543	266	10	variables	variable	NOUN
hassl-4543	266	11	.	.	PUNCT
hassl-4543	267	1	model	model	NOUN
hassl-4543	267	2	2	2	NUM
hassl-4543	267	3	employs	employ	NOUN
hassl-4543	267	4	gd1	gd1	NOUN
hassl-4543	267	5	as	as	ADP
hassl-4543	267	6	a	a	DET
hassl-4543	267	7	moderating	moderate	VERB
hassl-4543	267	8	variable	variable	NOUN
hassl-4543	267	9	to	to	PART
hassl-4543	267	10	examine	examine	VERB
hassl-4543	267	11	the	the	DET
hassl-4543	267	12	effect	effect	NOUN
hassl-4543	267	13	of	of	ADP
hassl-4543	267	14	corporate	corporate	ADJ
hassl-4543	267	15	governance	governance	NOUN
hassl-4543	267	16	variables	variable	NOUN
hassl-4543	267	17	,	,	PUNCT
hassl-4543	267	18	namely	namely	ADV
hassl-4543	267	19	,	,	PUNCT
hassl-4543	267	20	the	the	DET
hassl-4543	267	21	board	board	NOUN
hassl-4543	267	22	of	of	ADP
hassl-4543	267	23	directors	director	NOUN
hassl-4543	267	24	(	(	PUNCT
hassl-4543	267	25	bod	bod	PROPN
hassl-4543	267	26	)	)	PUNCT
hassl-4543	267	27	,	,	PUNCT
hassl-4543	267	28	the	the	DET
hassl-4543	267	29	board	board	NOUN
hassl-4543	267	30	of	of	ADP
hassl-4543	267	31	commissioners	commissioner	NOUN
hassl-4543	267	32	(	(	PUNCT
hassl-4543	267	33	boc	boc	NOUN
hassl-4543	267	34	)	)	PUNCT
hassl-4543	267	35	,	,	PUNCT
hassl-4543	267	36	and	and	CCONJ
hassl-4543	267	37	the	the	DET
hassl-4543	267	38	proportion	proportion	NOUN
hassl-4543	267	39	of	of	ADP
hassl-4543	267	40	independent	independent	ADJ
hassl-4543	267	41	commissioners	commissioner	NOUN
hassl-4543	267	42	(	(	PUNCT
hassl-4543	267	43	pic	pic	NOUN
hassl-4543	267	44	)	)	PUNCT
hassl-4543	267	45	,	,	PUNCT
hassl-4543	267	46	on	on	ADP
hassl-4543	267	47	the	the	DET
hassl-4543	267	48	effective	effective	ADJ
hassl-4543	267	49	tax	tax	NOUN
hassl-4543	267	50	rate	rate	NOUN
hassl-4543	267	51	(	(	PUNCT
hassl-4543	267	52	etr	etr	PROPN
hassl-4543	267	53	)	)	PUNCT
hassl-4543	267	54	.	.	PUNCT
hassl-4543	268	1	meanwhile	meanwhile	ADV
hassl-4543	268	2	,	,	PUNCT
hassl-4543	268	3	model	model	NOUN
hassl-4543	268	4	3	3	NUM
hassl-4543	268	5	utilizes	utilize	VERB
hassl-4543	268	6	gd2	gd2	NOUN
hassl-4543	268	7	as	as	ADP
hassl-4543	268	8	a	a	DET
hassl-4543	268	9	moderating	moderate	VERB
hassl-4543	268	10	variable	variable	NOUN
hassl-4543	268	11	.	.	PUNCT
hassl-4543	269	1	the	the	DET
hassl-4543	269	2	regression	regression	NOUN
hassl-4543	269	3	results	result	VERB
hassl-4543	269	4	in	in	ADP
hassl-4543	269	5	model	model	NOUN
hassl-4543	269	6	1	1	NUM
hassl-4543	269	7	indicate	indicate	VERB
hassl-4543	269	8	that	that	DET
hassl-4543	269	9	corporate	corporate	ADJ
hassl-4543	269	10	governance	governance	NOUN
hassl-4543	269	11	variables	variable	NOUN
hassl-4543	269	12	,	,	PUNCT
hassl-4543	269	13	including	include	VERB
hassl-4543	269	14	the	the	DET
hassl-4543	269	15	size	size	NOUN
hassl-4543	269	16	of	of	ADP
hassl-4543	269	17	the	the	DET
hassl-4543	269	18	board	board	NOUN
hassl-4543	269	19	of	of	ADP
hassl-4543	269	20	directors	director	NOUN
hassl-4543	269	21	(	(	PUNCT
hassl-4543	269	22	bod	bod	PROPN
hassl-4543	269	23	)	)	PUNCT
hassl-4543	269	24	,	,	PUNCT
hassl-4543	269	25	the	the	DET
hassl-4543	269	26	board	board	NOUN
hassl-4543	269	27	of	of	ADP
hassl-4543	269	28	commissioners	commissioner	NOUN
hassl-4543	269	29	(	(	PUNCT
hassl-4543	269	30	boc	boc	NOUN
hassl-4543	269	31	)	)	PUNCT
hassl-4543	269	32	,	,	PUNCT
hassl-4543	269	33	and	and	CCONJ
hassl-4543	269	34	the	the	DET
hassl-4543	269	35	proportion	proportion	NOUN
hassl-4543	269	36	of	of	ADP
hassl-4543	269	37	independent	independent	ADJ
hassl-4543	269	38	commissioners	commissioner	NOUN
hassl-4543	269	39	(	(	PUNCT
hassl-4543	269	40	pic	pic	NOUN
hassl-4543	269	41	)	)	PUNCT
hassl-4543	269	42	,	,	PUNCT
hassl-4543	269	43	do	do	AUX
hassl-4543	269	44	not	not	PART
hassl-4543	269	45	have	have	VERB
hassl-4543	269	46	a	a	DET
hassl-4543	269	47	significant	significant	ADJ
hassl-4543	269	48	effect	effect	NOUN
hassl-4543	269	49	on	on	ADP
hassl-4543	269	50	the	the	DET
hassl-4543	269	51	level	level	NOUN
hassl-4543	269	52	of	of	ADP
hassl-4543	269	53	tax	tax	NOUN
hassl-4543	269	54	avoidance	avoidance	NOUN
hassl-4543	269	55	(	(	PUNCT
hassl-4543	269	56	etr	etr	PROPN
hassl-4543	269	57	)	)	PUNCT
hassl-4543	269	58	.	.	PUNCT
hassl-4543	270	1	the	the	DET
hassl-4543	270	2	coefficient	coefficient	NOUN
hassl-4543	270	3	for	for	ADP
hassl-4543	270	4	bod	bod	NOUN
hassl-4543	270	5	is	be	AUX
hassl-4543	270	6	-0.0156	-0.0156	NOUN
hassl-4543	270	7	with	with	ADP
hassl-4543	270	8	a	a	DET
hassl-4543	270	9	t	t	NOUN
hassl-4543	270	10	-	-	PUNCT
hassl-4543	270	11	value	value	NOUN
hassl-4543	270	12	of	of	ADP
hassl-4543	270	13	-1.12	-1.12	NOUN
hassl-4543	270	14	,	,	PUNCT
hassl-4543	270	15	and	and	CCONJ
hassl-4543	270	16	the	the	DET
hassl-4543	270	17	coefficient	coefficient	NOUN
hassl-4543	270	18	for	for	ADP
hassl-4543	270	19	boc	boc	NOUN
hassl-4543	270	20	is	be	AUX
hassl-4543	270	21	-0.0254	-0.0254	VERB
hassl-4543	270	22	with	with	ADP
hassl-4543	270	23	a	a	DET
hassl-4543	270	24	t	t	NOUN
hassl-4543	270	25	-	-	PUNCT
hassl-4543	270	26	value	value	NOUN
hassl-4543	270	27	of	of	ADP
hassl-4543	270	28	-1.12	-1.12	NOUN
hassl-4543	270	29	.	.	PUNCT
hassl-4543	271	1	both	both	DET
hassl-4543	271	2	coefficients	coefficient	NOUN
hassl-4543	271	3	suggest	suggest	VERB
hassl-4543	271	4	a	a	DET
hassl-4543	271	5	negative	negative	ADJ
hassl-4543	271	6	relationship	relationship	NOUN
hassl-4543	271	7	,	,	PUNCT
hassl-4543	271	8	but	but	CCONJ
hassl-4543	271	9	are	be	AUX
hassl-4543	271	10	not	not	PART
hassl-4543	271	11	statistically	statistically	ADV
hassl-4543	271	12	significant	significant	ADJ
hassl-4543	271	13	.	.	PUNCT
hassl-4543	272	1	in	in	ADP
hassl-4543	272	2	contrast	contrast	NOUN
hassl-4543	272	3	,	,	PUNCT
hassl-4543	272	4	pic	pic	NOUN
hassl-4543	272	5	has	have	VERB
hassl-4543	272	6	a	a	DET
hassl-4543	272	7	positive	positive	ADJ
hassl-4543	272	8	coefficient	coefficient	NOUN
hassl-4543	272	9	of	of	ADP
hassl-4543	272	10	0.0617	0.0617	NUM
hassl-4543	272	11	with	with	ADP
hassl-4543	272	12	a	a	DET
hassl-4543	272	13	t	t	NOUN
hassl-4543	272	14	-	-	PUNCT
hassl-4543	272	15	value	value	NOUN
hassl-4543	272	16	of	of	ADP
hassl-4543	272	17	0.51	0.51	NUM
hassl-4543	272	18	,	,	PUNCT
hassl-4543	272	19	which	which	PRON
hassl-4543	272	20	is	be	AUX
hassl-4543	272	21	also	also	ADV
hassl-4543	272	22	insignificant	insignificant	ADJ
hassl-4543	272	23	.	.	PUNCT
hassl-4543	273	1	these	these	DET
hassl-4543	273	2	findings	finding	NOUN
hassl-4543	273	3	suggest	suggest	VERB
hassl-4543	273	4	that	that	SCONJ
hassl-4543	273	5	board	board	NOUN
hassl-4543	273	6	size	size	NOUN
hassl-4543	273	7	and	and	CCONJ
hassl-4543	273	8	composition	composition	NOUN
hassl-4543	273	9	do	do	AUX
hassl-4543	273	10	not	not	PART
hassl-4543	273	11	have	have	VERB
hassl-4543	273	12	a	a	DET
hassl-4543	273	13	strong	strong	ADJ
hassl-4543	273	14	direct	direct	ADJ
hassl-4543	273	15	influence	influence	NOUN
hassl-4543	273	16	on	on	ADP
hassl-4543	273	17	corporate	corporate	ADJ
hassl-4543	273	18	tax	tax	NOUN
hassl-4543	273	19	avoidance	avoidance	NOUN
hassl-4543	273	20	.	.	PUNCT
hassl-4543	274	1	therefore	therefore	ADV
hassl-4543	274	2	,	,	PUNCT
hassl-4543	274	3	corporate	corporate	ADJ
hassl-4543	274	4	governance	governance	NOUN
hassl-4543	274	5	mechanisms	mechanism	NOUN
hassl-4543	274	6	such	such	ADJ
hassl-4543	274	7	as	as	ADP
hassl-4543	274	8	board	board	NOUN
hassl-4543	274	9	size	size	NOUN
hassl-4543	274	10	and	and	CCONJ
hassl-4543	274	11	board	board	NOUN
hassl-4543	274	12	independence	independence	NOUN
hassl-4543	274	13	may	may	AUX
hassl-4543	274	14	not	not	PART
hassl-4543	274	15	be	be	AUX
hassl-4543	274	16	key	key	ADJ
hassl-4543	274	17	determinants	determinant	NOUN
hassl-4543	274	18	of	of	ADP
hassl-4543	274	19	corporate	corporate	ADJ
hassl-4543	274	20	tax	tax	NOUN
hassl-4543	274	21	strategy	strategy	NOUN
hassl-4543	274	22	.	.	PUNCT
hassl-4543	275	1	table	table	NOUN
hassl-4543	275	2	4	4	NUM
hassl-4543	275	3	.	.	PUNCT
hassl-4543	275	4	panel	panel	NOUN
hassl-4543	275	5	data	data	PROPN
hassl-4543	275	6	regression	regression	NOUN
hassl-4543	275	7	.	.	PUNCT
hassl-4543	276	1	variable	variable	ADJ
hassl-4543	276	2	model	model	NOUN
hassl-4543	276	3	1	1	NUM
hassl-4543	276	4	model	model	NOUN
hassl-4543	276	5	2	2	NUM
hassl-4543	276	6	model	model	NOUN
hassl-4543	276	7	3	3	NUM
hassl-4543	276	8	coefficient	coefficient	NOUN
hassl-4543	276	9	t	t	PROPN
hassl-4543	276	10	-	-	PUNCT
hassl-4543	276	11	value	value	NOUN
hassl-4543	276	12	coefficient	coefficient	NOUN
hassl-4543	276	13	t	t	PROPN
hassl-4543	276	14	-	-	PUNCT
hassl-4543	276	15	value	value	NOUN
hassl-4543	276	16	coefficient	coefficient	NOUN
hassl-4543	276	17	t	t	NOUN
hassl-4543	276	18	-	-	PUNCT
hassl-4543	276	19	value	value	NOUN
hassl-4543	276	20	bod	bod	PROPN
hassl-4543	276	21	-0.0156	-0.0156	PROPN
hassl-4543	276	22	-1.12	-1.12	NOUN
hassl-4543	276	23	-0.0063	-0.0063	ADJ
hassl-4543	276	24	-0.39	-0.39	NUM
hassl-4543	276	25	-0.0105	-0.0105	NOUN
hassl-4543	276	26	-0.76	-0.76	PROPN
hassl-4543	276	27	boc	boc	PROPN
hassl-4543	276	28	-0.0254	-0.0254	PROPN
hassl-4543	276	29	-1.12	-1.12	NUM
hassl-4543	276	30	-0.0293	-0.0293	X
hassl-4543	276	31	-1.16	-1.16	PROPN
hassl-4543	276	32	-0.0298	-0.0298	PROPN
hassl-4543	276	33	-1.30	-1.30	PROPN
hassl-4543	276	34	pic	pic	NOUN
hassl-4543	276	35	0.0617	0.0617	NUM
hassl-4543	276	36	0.51	0.51	NUM
hassl-4543	276	37	0.0404	0.0404	NUM
hassl-4543	276	38	0.31	0.31	NUM
hassl-4543	276	39	0.0607	0.0607	NUM
hassl-4543	276	40	0.49	0.49	NUM
hassl-4543	276	41	gd1	gd1	NOUN
hassl-4543	276	42	-0.1640	-0.1640	NOUN
hassl-4543	277	1	-1.13	-1.13	AUX
hassl-4543	277	2	gd2	gd2	NOUN
hassl-4543	277	3	0.0836	0.0836	NUM
hassl-4543	277	4	0.79	0.79	NUM
hassl-4543	277	5	bod*gd1	bod*gd1	ADJ
hassl-4543	277	6	-0.0732	-0.0732	NOUN
hassl-4543	277	7	-1.07	-1.07	X
hassl-4543	278	1	boc*gd1	boc*gd1	PROPN
hassl-4543	278	2	0.0220	0.0220	NUM
hassl-4543	278	3	0.34	0.34	NUM
hassl-4543	278	4	pic*gd1	pic*gd1	PROPN
hassl-4543	278	5	0.1161	0.1161	NUM
hassl-4543	278	6	0.37	0.37	NUM
hassl-4543	278	7	bod*gd2	bod*gd2	PROPN
hassl-4543	278	8	-0.0154	-0.0154	PROPN
hassl-4543	278	9	-0.36	-0.36	VERB
hassl-4543	278	10	boc*gd2	boc*gd2	PROPN
hassl-4543	278	11	0.0362	0.0362	NUM
hassl-4543	278	12	0.71	0.71	NUM
hassl-4543	278	13	pic*gd2	pic*gd2	NOUN
hassl-4543	278	14	-0.0203	-0.0203	PROPN
hassl-4543	278	15	-0.08	-0.08	DET
hassl-4543	278	16	size	size	NOUN
hassl-4543	278	17	0.0649	0.0649	NUM
hassl-4543	278	18	1.31	1.31	NUM
hassl-4543	278	19	0.0656	0.0656	NUM
hassl-4543	278	20	1.32	1.32	NUM
hassl-4543	278	21	0.0587	0.0587	NUM
hassl-4543	278	22	1.19	1.19	NUM
hassl-4543	278	23	growth	growth	NOUN
hassl-4543	278	24	-0.0004	-0.0004	NOUN
hassl-4543	278	25	-0.26	-0.26	X
hassl-4543	278	26	-0.0004	-0.0004	NOUN
hassl-4543	278	27	-0.29	-0.29	NOUN
hassl-4543	278	28	-0.0003	-0.0003	NOUN
hassl-4543	278	29	-0.20	-0.20	X
hassl-4543	278	30	der	der	NOUN
hassl-4543	278	31	0.0000	0.0000	NUM
hassl-4543	278	32	-1.15	-1.15	NUM
hassl-4543	278	33	0.0000	0.0000	NUM
hassl-4543	278	34	-1.14	-1.14	NUM
hassl-4543	278	35	0.0000	0.0000	NUM
hassl-4543	278	36	-1.15	-1.15	NUM
hassl-4543	278	37	roa	roa	NOUN
hassl-4543	278	38	0.1096	0.1096	NUM
hassl-4543	278	39	*	*	NOUN
hassl-4543	278	40	*	*	NOUN
hassl-4543	278	41	2.42	2.42	NUM
hassl-4543	278	42	0.1103	0.1103	NUM
hassl-4543	278	43	*	*	PUNCT
hassl-4543	278	44	*	*	NOUN
hassl-4543	278	45	2.43	2.43	NUM
hassl-4543	278	46	0.1109	0.1109	NUM
hassl-4543	278	47	*	*	PUNCT
hassl-4543	278	48	*	*	PROPN
hassl-4543	278	49	2.45	2.45	NUM
hassl-4543	278	50	constant	constant	ADJ
hassl-4543	278	51	-1.5591	-1.5591	ADJ
hassl-4543	278	52	-1.10	-1.10	NOUN
hassl-4543	278	53	-1.5915	-1.5915	NOUN
hassl-4543	278	54	-1.12	-1.12	ADJ
hassl-4543	278	55	-1.4128	-1.4128	NOUN
hassl-4543	278	56	-1.00	-1.00	NUM
hassl-4543	278	57	industry	industry	NOUN
hassl-4543	278	58	-	-	PUNCT
hassl-4543	278	59	fe	fe	NOUN
hassl-4543	279	1	yes	yes	INTJ
hassl-4543	279	2	yes	yes	INTJ
hassl-4543	279	3	yes	yes	INTJ
hassl-4543	279	4	year	year	NOUN
hassl-4543	279	5	-	-	PUNCT
hassl-4543	279	6	fe	fe	NOUN
hassl-4543	280	1	yes	yes	INTJ
hassl-4543	280	2	yes	yes	INTJ
hassl-4543	280	3	yes	yes	INTJ
hassl-4543	280	4	clustered	clustered	ADJ
hassl-4543	280	5	se	se	INTJ
hassl-4543	281	1	yes	yes	INTJ
hassl-4543	282	1	yes	yes	INTJ
hassl-4543	282	2	yes	yes	INTJ
hassl-4543	282	3	observation	observation	NOUN
hassl-4543	282	4	1.660	1.660	NUM
hassl-4543	282	5	1.660	1.660	NUM
hassl-4543	282	6	1.660	1.660	NUM
hassl-4543	282	7	r2	r2	NOUN
hassl-4543	282	8	0.0111	0.0111	NUM
hassl-4543	282	9	0.0098	0.0098	NUM
hassl-4543	282	10	0.0108	0.0108	NUM
hassl-4543	282	11	prob	prob	NOUN
hassl-4543	282	12	>	>	X
hassl-4543	282	13	f	f	PROPN
hassl-4543	283	1	0.1356	0.1356	NUM
hassl-4543	283	2	0.1792	0.1792	NUM
hassl-4543	283	3	0.2230	0.2230	NUM
hassl-4543	283	4	note	note	NOUN
hassl-4543	283	5	:	:	PUNCT
hassl-4543	283	6	the	the	DET
hassl-4543	283	7	symbols	symbol	NOUN
hassl-4543	283	8	*	*	PUNCT
hassl-4543	283	9	*	*	PUNCT
hassl-4543	283	10	,	,	PUNCT
hassl-4543	283	11	and	and	CCONJ
hassl-4543	283	12	*	*	PUNCT
hassl-4543	283	13	denote	denote	VERB
hassl-4543	283	14	statistical	statistical	ADJ
hassl-4543	283	15	significance	significance	NOUN
hassl-4543	283	16	at	at	ADP
hassl-4543	283	17	the	the	DET
hassl-4543	283	18	1	1	NUM
hassl-4543	283	19	%	%	NOUN
hassl-4543	283	20	and	and	CCONJ
hassl-4543	283	21	5	5	NUM
hassl-4543	283	22	%	%	NOUN
hassl-4543	283	23	levels	level	NOUN
hassl-4543	283	24	,	,	PUNCT
hassl-4543	283	25	respectively	respectively	ADV
hassl-4543	283	26	,	,	PUNCT
hassl-4543	283	27	based	base	VERB
hassl-4543	283	28	on	on	ADP
hassl-4543	283	29	two	two	NUM
hassl-4543	283	30	-	-	PUNCT
hassl-4543	283	31	tailed	tail	VERB
hassl-4543	283	32	tests	test	NOUN
hassl-4543	283	33	.	.	PUNCT
hassl-4543	284	1	in	in	ADP
hassl-4543	284	2	model	model	NOUN
hassl-4543	284	3	2	2	NUM
hassl-4543	284	4	,	,	PUNCT
hassl-4543	284	5	gender	gender	NOUN
hassl-4543	284	6	diversity	diversity	NOUN
hassl-4543	284	7	,	,	PUNCT
hassl-4543	284	8	measured	measure	VERB
hassl-4543	284	9	by	by	ADP
hassl-4543	284	10	the	the	DET
hassl-4543	284	11	proportion	proportion	NOUN
hassl-4543	284	12	of	of	ADP
hassl-4543	284	13	women	woman	NOUN
hassl-4543	284	14	on	on	ADP
hassl-4543	284	15	the	the	DET
hassl-4543	284	16	board	board	NOUN
hassl-4543	284	17	of	of	ADP
hassl-4543	284	18	directors	director	NOUN
hassl-4543	284	19	(	(	PUNCT
hassl-4543	284	20	gd1	gd1	PROPN
hassl-4543	284	21	)	)	PUNCT
hassl-4543	284	22	,	,	PUNCT
hassl-4543	284	23	is	be	AUX
hassl-4543	284	24	included	include	VERB
hassl-4543	284	25	in	in	ADP
hassl-4543	284	26	the	the	DET
hassl-4543	284	27	model	model	NOUN
hassl-4543	284	28	,	,	PUNCT
hassl-4543	284	29	along	along	ADP
hassl-4543	284	30	with	with	ADP
hassl-4543	284	31	an	an	DET
hassl-4543	284	32	interaction	interaction	NOUN
hassl-4543	284	33	term	term	NOUN
hassl-4543	284	34	between	between	ADP
hassl-4543	284	35	gd1	gd1	PROPN
hassl-4543	284	36	and	and	CCONJ
hassl-4543	284	37	the	the	DET
hassl-4543	284	38	corporate	corporate	ADJ
hassl-4543	284	39	governance	governance	NOUN
hassl-4543	284	40	variables	variable	NOUN
hassl-4543	284	41	.	.	PUNCT
hassl-4543	285	1	the	the	DET
hassl-4543	285	2	coefficient	coefficient	NOUN
hassl-4543	285	3	for	for	ADP
hassl-4543	285	4	gd1	gd1	PROPN
hassl-4543	285	5	is	be	AUX
hassl-4543	285	6	-0.1640	-0.1640	NOUN
hassl-4543	285	7	with	with	ADP
hassl-4543	285	8	a	a	DET
hassl-4543	285	9	t	t	NOUN
hassl-4543	285	10	-	-	PUNCT
hassl-4543	285	11	value	value	NOUN
hassl-4543	285	12	of	of	ADP
hassl-4543	285	13	-1.13	-1.13	NOUN
hassl-4543	285	14	,	,	PUNCT
hassl-4543	285	15	indicating	indicate	VERB
hassl-4543	285	16	a	a	DET
hassl-4543	285	17	negative	negative	ADJ
hassl-4543	285	18	but	but	CCONJ
hassl-4543	285	19	statistically	statistically	ADV
hassl-4543	285	20	insignificant	insignificant	ADJ
hassl-4543	285	21	relationship	relationship	NOUN
hassl-4543	285	22	.	.	PUNCT
hassl-4543	286	1	the	the	DET
hassl-4543	286	2	interaction	interaction	NOUN
hassl-4543	286	3	terms	term	NOUN
hassl-4543	286	4	between	between	ADP
hassl-4543	286	5	the	the	DET
hassl-4543	286	6	corporate	corporate	ADJ
hassl-4543	286	7	governance	governance	NOUN
hassl-4543	286	8	variables	variable	NOUN
hassl-4543	286	9	(	(	PUNCT
hassl-4543	286	10	bod	bod	ADJ
hassl-4543	286	11	,	,	PUNCT
hassl-4543	286	12	boc	boc	NOUN
hassl-4543	286	13	,	,	PUNCT
hassl-4543	286	14	pic	pic	NOUN
hassl-4543	286	15	)	)	PUNCT
hassl-4543	286	16	and	and	CCONJ
hassl-4543	286	17	gd1	gd1	NOUN
hassl-4543	286	18	are	be	AUX
hassl-4543	286	19	also	also	ADV
hassl-4543	286	20	insignificant	insignificant	ADJ
hassl-4543	286	21	.	.	PUNCT
hassl-4543	287	1	for	for	ADP
hassl-4543	287	2	example	example	NOUN
hassl-4543	287	3	,	,	PUNCT
hassl-4543	287	4	the	the	DET
hassl-4543	287	5	interaction	interaction	NOUN
hassl-4543	287	6	term	term	NOUN
hassl-4543	287	7	bodgd1	bodgd1	NOUN
hassl-4543	287	8	has	have	VERB
hassl-4543	287	9	a	a	DET
hassl-4543	287	10	coefficient	coefficient	NOUN
hassl-4543	287	11	of	of	ADP
hassl-4543	287	12	-0.0732	-0.0732	NOUN
hassl-4543	287	13	with	with	ADP
hassl-4543	287	14	a	a	DET
hassl-4543	287	15	t	t	NOUN
hassl-4543	287	16	-	-	PUNCT
hassl-4543	287	17	value	value	NOUN
hassl-4543	287	18	of	of	ADP
hassl-4543	287	19	-1.07	-1.07	NOUN
hassl-4543	287	20	,	,	PUNCT
hassl-4543	287	21	while	while	SCONJ
hassl-4543	287	22	bocgd1	bocgd1	NOUN
hassl-4543	287	23	has	have	VERB
hassl-4543	287	24	a	a	DET
hassl-4543	287	25	coefficient	coefficient	NOUN
hassl-4543	287	26	of	of	ADP
hassl-4543	287	27	0.0220	0.0220	NUM
hassl-4543	287	28	with	with	ADP
hassl-4543	287	29	a	a	DET
hassl-4543	287	30	t	t	NOUN
hassl-4543	287	31	-	-	PUNCT
hassl-4543	287	32	value	value	NOUN
hassl-4543	287	33	of	of	ADP
hassl-4543	287	34	0.34	0.34	NUM
hassl-4543	287	35	.	.	PUNCT
hassl-4543	288	1	these	these	DET
hassl-4543	288	2	results	result	NOUN
hassl-4543	288	3	suggest	suggest	VERB
hassl-4543	288	4	that	that	SCONJ
hassl-4543	288	5	gender	gender	NOUN
hassl-4543	288	6	diversity	diversity	NOUN
hassl-4543	288	7	,	,	PUNCT
hassl-4543	288	8	in	in	ADP
hassl-4543	288	9	the	the	DET
hassl-4543	288	10	form	form	NOUN
hassl-4543	288	11	of	of	ADP
hassl-4543	288	12	the	the	DET
hassl-4543	288	13	proportion	proportion	NOUN
hassl-4543	288	14	of	of	ADP
hassl-4543	288	15	women	woman	NOUN
hassl-4543	288	16	on	on	ADP
hassl-4543	288	17	the	the	DET
hassl-4543	288	18	board	board	NOUN
hassl-4543	288	19	,	,	PUNCT
hassl-4543	288	20	does	do	AUX
hassl-4543	288	21	not	not	PART
hassl-4543	288	22	moderate	moderate	VERB
hassl-4543	288	23	the	the	DET
hassl-4543	288	24	relationship	relationship	NOUN
hassl-4543	288	25	between	between	ADP
hassl-4543	288	26	corporate	corporate	ADJ
hassl-4543	288	27	governance	governance	NOUN
hassl-4543	288	28	and	and	CCONJ
hassl-4543	288	29	tax	tax	NOUN
hassl-4543	288	30	avoidance	avoidance	NOUN
hassl-4543	288	31	.	.	PUNCT
hassl-4543	289	1	in	in	ADP
hassl-4543	289	2	model	model	NOUN
hassl-4543	289	3	3	3	NUM
hassl-4543	289	4	,	,	PUNCT
hassl-4543	289	5	gender	gender	NOUN
hassl-4543	289	6	diversity	diversity	NOUN
hassl-4543	289	7	is	be	AUX
hassl-4543	289	8	measured	measure	VERB
hassl-4543	289	9	by	by	ADP
hassl-4543	289	10	the	the	DET
hassl-4543	289	11	presence	presence	NOUN
hassl-4543	289	12	of	of	ADP
hassl-4543	289	13	a	a	DET
hassl-4543	289	14	female	female	ADJ
hassl-4543	289	15	ceo	ceo	NOUN
hassl-4543	289	16	(	(	PUNCT
hassl-4543	289	17	gd2	gd2	NOUN
hassl-4543	289	18	)	)	PUNCT
hassl-4543	289	19	,	,	PUNCT
hassl-4543	289	20	including	include	VERB
hassl-4543	289	21	an	an	DET
hassl-4543	289	22	interaction	interaction	NOUN
hassl-4543	289	23	term	term	NOUN
hassl-4543	289	24	between	between	ADP
hassl-4543	289	25	gd2	gd2	NOUN
hassl-4543	289	26	and	and	CCONJ
hassl-4543	289	27	the	the	DET
hassl-4543	289	28	corporate	corporate	ADJ
hassl-4543	289	29	governance	governance	NOUN
hassl-4543	289	30	variables	variable	NOUN
hassl-4543	289	31	.	.	PUNCT
hassl-4543	290	1	the	the	DET
hassl-4543	290	2	coefficient	coefficient	NOUN
hassl-4543	290	3	for	for	ADP
hassl-4543	290	4	gd2	gd2	PROPN
hassl-4543	290	5	is	be	AUX
hassl-4543	290	6	0.0836	0.0836	NUM
hassl-4543	290	7	with	with	ADP
hassl-4543	290	8	a	a	DET
hassl-4543	290	9	t	t	NOUN
hassl-4543	290	10	-	-	PUNCT
hassl-4543	290	11	value	value	NOUN
hassl-4543	290	12	of	of	ADP
hassl-4543	290	13	0.79	0.79	NUM
hassl-4543	290	14	,	,	PUNCT
hassl-4543	290	15	indicating	indicate	VERB
hassl-4543	290	16	a	a	DET
hassl-4543	290	17	positive	positive	ADJ
hassl-4543	290	18	but	but	CCONJ
hassl-4543	290	19	statistically	statistically	ADV
hassl-4543	290	20	insignificant	insignificant	ADJ
hassl-4543	290	21	relationship	relationship	NOUN
hassl-4543	290	22	.	.	PUNCT
hassl-4543	291	1	furthermore	furthermore	ADV
hassl-4543	291	2	,	,	PUNCT
hassl-4543	291	3	the	the	DET
hassl-4543	291	4	interaction	interaction	NOUN
hassl-4543	291	5	term	term	NOUN
hassl-4543	291	6	between	between	ADP
hassl-4543	291	7	the	the	DET
hassl-4543	291	8	corporate	corporate	ADJ
hassl-4543	291	9	governance	governance	NOUN
hassl-4543	291	10	variables	variable	NOUN
hassl-4543	291	11	and	and	CCONJ
hassl-4543	291	12	gd2	gd2	NOUN
hassl-4543	291	13	is	be	AUX
hassl-4543	291	14	also	also	ADV
hassl-4543	291	15	insignificant	insignificant	ADJ
hassl-4543	291	16	.	.	PUNCT
hassl-4543	292	1	for	for	ADP
hassl-4543	292	2	example	example	NOUN
hassl-4543	292	3	,	,	PUNCT
hassl-4543	292	4	the	the	DET
hassl-4543	292	5	interaction	interaction	NOUN
hassl-4543	292	6	term	term	NOUN
hassl-4543	292	7	bod*gd2	bod*gd2	PROPN
hassl-4543	292	8	has	have	VERB
hassl-4543	292	9	a	a	DET
hassl-4543	292	10	humanities	humanity	NOUN
hassl-4543	292	11	and	and	CCONJ
hassl-4543	292	12	social	social	ADJ
hassl-4543	292	13	sciences	science	NOUN
hassl-4543	292	14	letters	letter	NOUN
hassl-4543	292	15	,	,	PUNCT
hassl-4543	292	16	2025	2025	NUM
hassl-4543	292	17	,	,	PUNCT
hassl-4543	292	18	13(4	13(4	NUM
hassl-4543	292	19	):	):	PUNCT
hassl-4543	292	20	1717	1717	NUM
hassl-4543	292	21	-	-	SYM
hassl-4543	292	22	1734	1734	NUM
hassl-4543	292	23	1728	1728	NUM
hassl-4543	292	24	©	©	ADP
hassl-4543	292	25	2025	2025	NUM
hassl-4543	292	26	conscientia	conscientia	PROPN
hassl-4543	292	27	beam	beam	PROPN
hassl-4543	292	28	.	.	PUNCT
hassl-4543	293	1	all	all	DET
hassl-4543	293	2	rights	right	NOUN
hassl-4543	293	3	reserved	reserve	VERB
hassl-4543	293	4	.	.	PUNCT
hassl-4543	294	1	coefficient	coefficient	NOUN
hassl-4543	294	2	of	of	ADP
hassl-4543	294	3	-0.0154	-0.0154	NOUN
hassl-4543	294	4	with	with	ADP
hassl-4543	294	5	a	a	DET
hassl-4543	294	6	t	t	NOUN
hassl-4543	294	7	-	-	PUNCT
hassl-4543	294	8	value	value	NOUN
hassl-4543	294	9	of	of	ADP
hassl-4543	294	10	-0.36	-0.36	NOUN
hassl-4543	294	11	,	,	PUNCT
hassl-4543	294	12	and	and	CCONJ
hassl-4543	294	13	boc*gd2	boc*gd2	PROPN
hassl-4543	294	14	has	have	VERB
hassl-4543	294	15	a	a	DET
hassl-4543	294	16	coefficient	coefficient	NOUN
hassl-4543	294	17	of	of	ADP
hassl-4543	294	18	0.0362	0.0362	NUM
hassl-4543	294	19	with	with	ADP
hassl-4543	294	20	a	a	DET
hassl-4543	294	21	t	t	NOUN
hassl-4543	294	22	-	-	PUNCT
hassl-4543	294	23	value	value	NOUN
hassl-4543	294	24	of	of	ADP
hassl-4543	294	25	0.71	0.71	NUM
hassl-4543	294	26	.	.	PUNCT
hassl-4543	295	1	these	these	DET
hassl-4543	295	2	results	result	NOUN
hassl-4543	295	3	suggest	suggest	VERB
hassl-4543	295	4	that	that	SCONJ
hassl-4543	295	5	the	the	DET
hassl-4543	295	6	presence	presence	NOUN
hassl-4543	295	7	of	of	ADP
hassl-4543	295	8	a	a	DET
hassl-4543	295	9	female	female	ADJ
hassl-4543	295	10	ceo	ceo	NOUN
hassl-4543	295	11	does	do	AUX
hassl-4543	295	12	not	not	PART
hassl-4543	295	13	significantly	significantly	ADV
hassl-4543	295	14	moderate	moderate	VERB
hassl-4543	295	15	the	the	DET
hassl-4543	295	16	relationship	relationship	NOUN
hassl-4543	295	17	between	between	ADP
hassl-4543	295	18	corporate	corporate	ADJ
hassl-4543	295	19	governance	governance	NOUN
hassl-4543	295	20	and	and	CCONJ
hassl-4543	295	21	the	the	DET
hassl-4543	295	22	level	level	NOUN
hassl-4543	295	23	of	of	ADP
hassl-4543	295	24	tax	tax	NOUN
hassl-4543	295	25	avoidance	avoidance	NOUN
hassl-4543	295	26	.	.	PUNCT
hassl-4543	296	1	consistently	consistently	ADV
hassl-4543	296	2	across	across	ADP
hassl-4543	296	3	all	all	DET
hassl-4543	296	4	models	model	NOUN
hassl-4543	296	5	,	,	PUNCT
hassl-4543	296	6	the	the	DET
hassl-4543	296	7	control	control	NOUN
hassl-4543	296	8	variable	variable	PROPN
hassl-4543	296	9	roa	roa	PROPN
hassl-4543	296	10	shows	show	VERB
hassl-4543	296	11	a	a	DET
hassl-4543	296	12	significant	significant	ADJ
hassl-4543	296	13	positive	positive	ADJ
hassl-4543	296	14	effect	effect	NOUN
hassl-4543	296	15	on	on	ADP
hassl-4543	296	16	etr	etr	PROPN
hassl-4543	296	17	.	.	PUNCT
hassl-4543	297	1	the	the	DET
hassl-4543	297	2	coefficient	coefficient	NOUN
hassl-4543	297	3	of	of	ADP
hassl-4543	297	4	roa	roa	PROPN
hassl-4543	297	5	is	be	AUX
hassl-4543	297	6	approximately	approximately	ADV
hassl-4543	297	7	0.11	0.11	NUM
hassl-4543	297	8	,	,	PUNCT
hassl-4543	297	9	with	with	ADP
hassl-4543	297	10	t	t	NOUN
hassl-4543	297	11	-	-	PUNCT
hassl-4543	297	12	values	value	NOUN
hassl-4543	297	13	ranging	range	VERB
hassl-4543	297	14	from	from	ADP
hassl-4543	297	15	2.42	2.42	NUM
hassl-4543	297	16	to	to	ADP
hassl-4543	297	17	2.45	2.45	NUM
hassl-4543	297	18	,	,	PUNCT
hassl-4543	297	19	indicating	indicate	VERB
hassl-4543	297	20	that	that	SCONJ
hassl-4543	297	21	more	more	ADV
hassl-4543	297	22	profitable	profitable	ADJ
hassl-4543	297	23	firms	firm	NOUN
hassl-4543	297	24	tend	tend	VERB
hassl-4543	297	25	to	to	PART
hassl-4543	297	26	exhibit	exhibit	VERB
hassl-4543	297	27	higher	high	ADJ
hassl-4543	297	28	levels	level	NOUN
hassl-4543	297	29	of	of	ADP
hassl-4543	297	30	tax	tax	NOUN
hassl-4543	297	31	avoidance	avoidance	NOUN
hassl-4543	297	32	.	.	PUNCT
hassl-4543	298	1	this	this	PRON
hassl-4543	298	2	supports	support	VERB
hassl-4543	298	3	previous	previous	ADJ
hassl-4543	298	4	findings	finding	NOUN
hassl-4543	298	5	suggesting	suggest	VERB
hassl-4543	298	6	that	that	SCONJ
hassl-4543	298	7	more	more	ADV
hassl-4543	298	8	profitable	profitable	ADJ
hassl-4543	298	9	companies	company	NOUN
hassl-4543	298	10	may	may	AUX
hassl-4543	298	11	have	have	VERB
hassl-4543	298	12	a	a	DET
hassl-4543	298	13	greater	great	ADJ
hassl-4543	298	14	capacity	capacity	NOUN
hassl-4543	298	15	to	to	PART
hassl-4543	298	16	engage	engage	VERB
hassl-4543	298	17	in	in	ADP
hassl-4543	298	18	tax	tax	NOUN
hassl-4543	298	19	avoidance	avoidance	NOUN
hassl-4543	298	20	strategies	strategy	NOUN
hassl-4543	298	21	.	.	PUNCT
hassl-4543	299	1	however	however	ADV
hassl-4543	299	2	,	,	PUNCT
hassl-4543	299	3	other	other	ADJ
hassl-4543	299	4	control	control	NOUN
hassl-4543	299	5	variables	variable	NOUN
hassl-4543	299	6	such	such	ADJ
hassl-4543	299	7	as	as	ADP
hassl-4543	299	8	firm	firm	ADJ
hassl-4543	299	9	size	size	NOUN
hassl-4543	299	10	(	(	PUNCT
hassl-4543	299	11	size	size	NOUN
hassl-4543	299	12	)	)	PUNCT
hassl-4543	299	13	,	,	PUNCT
hassl-4543	299	14	growth	growth	NOUN
hassl-4543	299	15	(	(	PUNCT
hassl-4543	299	16	growth	growth	NOUN
hassl-4543	299	17	)	)	PUNCT
hassl-4543	299	18	,	,	PUNCT
hassl-4543	299	19	and	and	CCONJ
hassl-4543	299	20	leverage	leverage	NOUN
hassl-4543	299	21	(	(	PUNCT
hassl-4543	299	22	der	der	NOUN
hassl-4543	299	23	)	)	PUNCT
hassl-4543	299	24	do	do	AUX
hassl-4543	299	25	not	not	PART
hassl-4543	299	26	exhibit	exhibit	VERB
hassl-4543	299	27	significant	significant	ADJ
hassl-4543	299	28	effects	effect	NOUN
hassl-4543	299	29	on	on	ADP
hassl-4543	299	30	etr	etr	PROPN
hassl-4543	299	31	.	.	PUNCT
hassl-4543	300	1	overall	overall	ADV
hassl-4543	300	2	,	,	PUNCT
hassl-4543	300	3	the	the	DET
hassl-4543	300	4	low	low	ADJ
hassl-4543	300	5	r	r	NOUN
hassl-4543	300	6	-	-	PUNCT
hassl-4543	300	7	squared	square	VERB
hassl-4543	300	8	values	value	NOUN
hassl-4543	300	9	(	(	PUNCT
hassl-4543	300	10	approximately	approximately	ADV
hassl-4543	300	11	0.01	0.01	NUM
hassl-4543	300	12	)	)	PUNCT
hassl-4543	300	13	in	in	ADP
hassl-4543	300	14	all	all	DET
hassl-4543	300	15	three	three	NUM
hassl-4543	300	16	models	model	NOUN
hassl-4543	300	17	indicate	indicate	VERB
hassl-4543	300	18	that	that	SCONJ
hassl-4543	300	19	the	the	DET
hassl-4543	300	20	models	model	NOUN
hassl-4543	300	21	explain	explain	VERB
hassl-4543	300	22	only	only	ADV
hassl-4543	300	23	a	a	DET
hassl-4543	300	24	small	small	ADJ
hassl-4543	300	25	portion	portion	NOUN
hassl-4543	300	26	of	of	ADP
hassl-4543	300	27	the	the	DET
hassl-4543	300	28	variation	variation	NOUN
hassl-4543	300	29	in	in	ADP
hassl-4543	300	30	etr	etr	PROPN
hassl-4543	300	31	.	.	PUNCT
hassl-4543	301	1	in	in	ADP
hassl-4543	301	2	addition	addition	NOUN
hassl-4543	301	3	,	,	PUNCT
hassl-4543	301	4	the	the	DET
hassl-4543	301	5	insignificant	insignificant	ADJ
hassl-4543	301	6	prob	prob	NOUN
hassl-4543	301	7	>	>	X
hassl-4543	301	8	f	f	PROPN
hassl-4543	301	9	values	value	NOUN
hassl-4543	301	10	in	in	ADP
hassl-4543	301	11	all	all	DET
hassl-4543	301	12	models	model	NOUN
hassl-4543	301	13	(	(	PUNCT
hassl-4543	301	14	model	model	NOUN
hassl-4543	301	15	1	1	NUM
hassl-4543	301	16	:	:	PUNCT
hassl-4543	301	17	0.1356	0.1356	NUM
hassl-4543	301	18	;	;	PUNCT
hassl-4543	301	19	model	model	NOUN
hassl-4543	301	20	2	2	NUM
hassl-4543	301	21	:	:	SYM
hassl-4543	301	22	0.1792	0.1792	NUM
hassl-4543	301	23	;	;	PUNCT
hassl-4543	301	24	model	model	NOUN
hassl-4543	301	25	3	3	NUM
hassl-4543	301	26	:	:	PUNCT
hassl-4543	301	27	0.2230	0.2230	NUM
hassl-4543	301	28	)	)	PUNCT
hassl-4543	301	29	suggest	suggest	VERB
hassl-4543	301	30	that	that	SCONJ
hassl-4543	301	31	,	,	PUNCT
hassl-4543	301	32	collectively	collectively	ADV
hassl-4543	301	33	,	,	PUNCT
hassl-4543	301	34	the	the	DET
hassl-4543	301	35	independent	independent	ADJ
hassl-4543	301	36	and	and	CCONJ
hassl-4543	301	37	moderating	moderate	VERB
hassl-4543	301	38	variables	variable	NOUN
hassl-4543	301	39	do	do	AUX
hassl-4543	301	40	not	not	PART
hassl-4543	301	41	significantly	significantly	ADV
hassl-4543	301	42	contribute	contribute	VERB
hassl-4543	301	43	to	to	ADP
hassl-4543	301	44	the	the	DET
hassl-4543	301	45	explanatory	explanatory	ADJ
hassl-4543	301	46	power	power	NOUN
hassl-4543	301	47	of	of	ADP
hassl-4543	301	48	the	the	DET
hassl-4543	301	49	models	model	NOUN
hassl-4543	301	50	.	.	PUNCT
hassl-4543	302	1	these	these	DET
hassl-4543	302	2	findings	finding	NOUN
hassl-4543	302	3	imply	imply	VERB
hassl-4543	302	4	that	that	SCONJ
hassl-4543	302	5	there	there	PRON
hassl-4543	302	6	may	may	AUX
hassl-4543	302	7	be	be	AUX
hassl-4543	302	8	other	other	ADJ
hassl-4543	302	9	factors	factor	NOUN
hassl-4543	302	10	beyond	beyond	ADP
hassl-4543	302	11	corporate	corporate	ADJ
hassl-4543	302	12	governance	governance	NOUN
hassl-4543	302	13	and	and	CCONJ
hassl-4543	302	14	gender	gender	NOUN
hassl-4543	302	15	diversity	diversity	NOUN
hassl-4543	302	16	that	that	PRON
hassl-4543	302	17	have	have	VERB
hassl-4543	302	18	a	a	DET
hassl-4543	302	19	stronger	strong	ADJ
hassl-4543	302	20	influence	influence	NOUN
hassl-4543	302	21	on	on	ADP
hassl-4543	302	22	tax	tax	NOUN
hassl-4543	302	23	avoidance	avoidance	NOUN
hassl-4543	302	24	levels	level	NOUN
hassl-4543	302	25	,	,	PUNCT
hassl-4543	302	26	warranting	warrant	VERB
hassl-4543	302	27	further	further	ADJ
hassl-4543	302	28	investigation	investigation	NOUN
hassl-4543	302	29	to	to	PART
hassl-4543	302	30	enhance	enhance	VERB
hassl-4543	302	31	the	the	DET
hassl-4543	302	32	predictive	predictive	ADJ
hassl-4543	302	33	power	power	NOUN
hassl-4543	302	34	of	of	ADP
hassl-4543	302	35	the	the	DET
hassl-4543	302	36	model	model	NOUN
hassl-4543	302	37	.	.	PUNCT
hassl-4543	303	1	4.4	4.4	NUM
hassl-4543	303	2	.	.	PUNCT
hassl-4543	304	1	robustness	robustness	NOUN
hassl-4543	304	2	check	check	NOUN
hassl-4543	304	3	(	(	PUNCT
hassl-4543	304	4	lagged	lag	VERB
hassl-4543	304	5	analysis	analysis	NOUN
hassl-4543	304	6	)	)	PUNCT
hassl-4543	304	7	the	the	DET
hassl-4543	304	8	regression	regression	NOUN
hassl-4543	304	9	results	result	NOUN
hassl-4543	304	10	using	use	VERB
hassl-4543	304	11	lagged	lag	VERB
hassl-4543	304	12	variables	variable	NOUN
hassl-4543	304	13	(	(	PUNCT
hassl-4543	304	14	table	table	NOUN
hassl-4543	304	15	5	5	NUM
hassl-4543	304	16	)	)	PUNCT
hassl-4543	304	17	were	be	AUX
hassl-4543	304	18	conducted	conduct	VERB
hassl-4543	304	19	to	to	PART
hassl-4543	304	20	test	test	VERB
hassl-4543	304	21	the	the	DET
hassl-4543	304	22	robustness	robustness	NOUN
hassl-4543	304	23	of	of	ADP
hassl-4543	304	24	the	the	DET
hassl-4543	304	25	main	main	ADJ
hassl-4543	304	26	model	model	NOUN
hassl-4543	304	27	in	in	ADP
hassl-4543	304	28	this	this	DET
hassl-4543	304	29	study	study	NOUN
hassl-4543	304	30	.	.	PUNCT
hassl-4543	305	1	in	in	ADP
hassl-4543	305	2	model	model	NOUN
hassl-4543	305	3	1	1	NUM
hassl-4543	305	4	,	,	PUNCT
hassl-4543	305	5	the	the	DET
hassl-4543	305	6	lagged	lag	VERB
hassl-4543	305	7	variable	variable	ADJ
hassl-4543	305	8	bod	bod	NOUN
hassl-4543	305	9	(	(	PUNCT
hassl-4543	305	10	-1	-1	PUNCT
hassl-4543	305	11	)	)	PUNCT
hassl-4543	305	12	shows	show	VERB
hassl-4543	305	13	a	a	DET
hassl-4543	305	14	positive	positive	ADJ
hassl-4543	305	15	coefficient	coefficient	NOUN
hassl-4543	305	16	of	of	ADP
hassl-4543	305	17	0.0022	0.0022	NUM
hassl-4543	305	18	with	with	ADP
hassl-4543	305	19	a	a	DET
hassl-4543	305	20	t	t	NOUN
hassl-4543	305	21	-	-	PUNCT
hassl-4543	305	22	value	value	NOUN
hassl-4543	305	23	of	of	ADP
hassl-4543	305	24	0.10	0.10	NUM
hassl-4543	305	25	,	,	PUNCT
hassl-4543	305	26	while	while	SCONJ
hassl-4543	305	27	boc	boc	NOUN
hassl-4543	305	28	(	(	PUNCT
hassl-4543	305	29	-1	-1	PUNCT
hassl-4543	305	30	)	)	PUNCT
hassl-4543	305	31	has	have	VERB
hassl-4543	305	32	a	a	DET
hassl-4543	305	33	significantly	significantly	ADV
hassl-4543	305	34	negative	negative	ADJ
hassl-4543	305	35	coefficient	coefficient	NOUN
hassl-4543	305	36	of	of	ADP
hassl-4543	305	37	-0.0949	-0.0949	NOUN
hassl-4543	305	38	with	with	ADP
hassl-4543	305	39	a	a	DET
hassl-4543	305	40	t	t	NOUN
hassl-4543	305	41	-	-	PUNCT
hassl-4543	305	42	value	value	NOUN
hassl-4543	305	43	of	of	ADP
hassl-4543	305	44	-2.94	-2.94	NOUN
hassl-4543	305	45	(	(	PUNCT
hassl-4543	305	46	significant	significant	ADJ
hassl-4543	305	47	at	at	ADP
hassl-4543	305	48	the	the	DET
hassl-4543	305	49	1	1	NUM
hassl-4543	305	50	%	%	NOUN
hassl-4543	305	51	level	level	NOUN
hassl-4543	305	52	)	)	PUNCT
hassl-4543	305	53	.	.	PUNCT
hassl-4543	306	1	this	this	PRON
hassl-4543	306	2	indicates	indicate	VERB
hassl-4543	306	3	that	that	SCONJ
hassl-4543	306	4	the	the	DET
hassl-4543	306	5	size	size	NOUN
hassl-4543	306	6	of	of	ADP
hassl-4543	306	7	the	the	DET
hassl-4543	306	8	board	board	NOUN
hassl-4543	306	9	of	of	ADP
hassl-4543	306	10	commissioners	commissioner	NOUN
hassl-4543	306	11	in	in	ADP
hassl-4543	306	12	the	the	DET
hassl-4543	306	13	previous	previous	ADJ
hassl-4543	306	14	period	period	NOUN
hassl-4543	306	15	has	have	VERB
hassl-4543	306	16	a	a	DET
hassl-4543	306	17	significant	significant	ADJ
hassl-4543	306	18	negative	negative	ADJ
hassl-4543	306	19	relationship	relationship	NOUN
hassl-4543	306	20	with	with	ADP
hassl-4543	306	21	the	the	DET
hassl-4543	306	22	current	current	ADJ
hassl-4543	306	23	period	period	NOUN
hassl-4543	306	24	’s	’s	PART
hassl-4543	306	25	effective	effective	ADJ
hassl-4543	306	26	tax	tax	NOUN
hassl-4543	306	27	rate	rate	NOUN
hassl-4543	306	28	(	(	PUNCT
hassl-4543	306	29	etr	etr	PROPN
hassl-4543	306	30	)	)	PUNCT
hassl-4543	306	31	,	,	PUNCT
hassl-4543	306	32	whereas	whereas	SCONJ
hassl-4543	306	33	the	the	DET
hassl-4543	306	34	size	size	NOUN
hassl-4543	306	35	of	of	ADP
hassl-4543	306	36	the	the	DET
hassl-4543	306	37	board	board	NOUN
hassl-4543	306	38	of	of	ADP
hassl-4543	306	39	directors	director	NOUN
hassl-4543	306	40	does	do	AUX
hassl-4543	306	41	not	not	PART
hassl-4543	306	42	have	have	VERB
hassl-4543	306	43	a	a	DET
hassl-4543	306	44	significant	significant	ADJ
hassl-4543	306	45	effect	effect	NOUN
hassl-4543	306	46	.	.	PUNCT
hassl-4543	307	1	in	in	ADP
hassl-4543	307	2	contrast	contrast	NOUN
hassl-4543	307	3	,	,	PUNCT
hassl-4543	307	4	the	the	DET
hassl-4543	307	5	proportion	proportion	NOUN
hassl-4543	307	6	of	of	ADP
hassl-4543	307	7	independent	independent	ADJ
hassl-4543	307	8	commissioners	commissioner	NOUN
hassl-4543	307	9	(	(	PUNCT
hassl-4543	307	10	pic	pic	NOUN
hassl-4543	307	11	(	(	PUNCT
hassl-4543	307	12	-1	-1	ADJ
hassl-4543	307	13	)	)	PUNCT
hassl-4543	307	14	)	)	PUNCT
hassl-4543	307	15	has	have	VERB
hassl-4543	307	16	a	a	DET
hassl-4543	307	17	negative	negative	ADJ
hassl-4543	307	18	coefficient	coefficient	NOUN
hassl-4543	307	19	of	of	ADP
hassl-4543	307	20	-0.1087	-0.1087	NOUN
hassl-4543	307	21	with	with	ADP
hassl-4543	307	22	a	a	DET
hassl-4543	307	23	t	t	NOUN
hassl-4543	307	24	-	-	PUNCT
hassl-4543	307	25	value	value	NOUN
hassl-4543	307	26	of	of	ADP
hassl-4543	307	27	-0.67	-0.67	NOUN
hassl-4543	307	28	,	,	PUNCT
hassl-4543	307	29	but	but	CCONJ
hassl-4543	307	30	the	the	DET
hassl-4543	307	31	relationship	relationship	NOUN
hassl-4543	307	32	is	be	AUX
hassl-4543	307	33	not	not	PART
hassl-4543	307	34	statistically	statistically	ADV
hassl-4543	307	35	significant	significant	ADJ
hassl-4543	307	36	.	.	PUNCT
hassl-4543	308	1	table	table	NOUN
hassl-4543	308	2	5	5	NUM
hassl-4543	308	3	.	.	PUNCT
hassl-4543	308	4	panel	panel	NOUN
hassl-4543	308	5	data	data	PROPN
hassl-4543	308	6	regression	regression	PROPN
hassl-4543	308	7	test	test	NOUN
hassl-4543	308	8	results	result	NOUN
hassl-4543	308	9	with	with	ADP
hassl-4543	308	10	lagged	lag	VERB
hassl-4543	308	11	independent	independent	ADJ
hassl-4543	308	12	variables	variable	NOUN
hassl-4543	308	13	.	.	PUNCT
hassl-4543	309	1	variable	variable	ADJ
hassl-4543	309	2	model	model	NOUN
hassl-4543	309	3	1	1	NUM
hassl-4543	309	4	model	model	NOUN
hassl-4543	309	5	2	2	NUM
hassl-4543	309	6	model	model	NOUN
hassl-4543	309	7	3	3	NUM
hassl-4543	309	8	coefficient	coefficient	NOUN
hassl-4543	309	9	t	t	PROPN
hassl-4543	309	10	-	-	PUNCT
hassl-4543	309	11	value	value	NOUN
hassl-4543	309	12	coefficient	coefficient	NOUN
hassl-4543	309	13	t	t	PROPN
hassl-4543	309	14	-	-	PUNCT
hassl-4543	309	15	value	value	NOUN
hassl-4543	309	16	coefficient	coefficient	NOUN
hassl-4543	309	17	t	t	NOUN
hassl-4543	309	18	-	-	PUNCT
hassl-4543	309	19	value	value	NOUN
hassl-4543	309	20	bod	bod	NOUN
hassl-4543	309	21	(	(	PUNCT
hassl-4543	309	22	-1	-1	INTJ
hassl-4543	309	23	)	)	PUNCT
hassl-4543	309	24	0.0022	0.0022	NUM
hassl-4543	309	25	0.10	0.10	NUM
hassl-4543	309	26	0.0070	0.0070	NUM
hassl-4543	309	27	0.29	0.29	NUM
hassl-4543	309	28	0.0004	0.0004	NUM
hassl-4543	309	29	0.02	0.02	NUM
hassl-4543	309	30	boc	boc	NOUN
hassl-4543	309	31	(	(	PUNCT
hassl-4543	309	32	-1	-1	ADJ
hassl-4543	309	33	)	)	PUNCT
hassl-4543	309	34	-0.0949	-0.0949	NOUN
hassl-4543	310	1	*	*	PUNCT
hassl-4543	310	2	*	*	PUNCT
hassl-4543	310	3	*	*	PUNCT
hassl-4543	310	4	-2.94	-2.94	NOUN
hassl-4543	310	5	-0.1094	-0.1094	NOUN
hassl-4543	310	6	*	*	PUNCT
hassl-4543	311	1	*	*	PUNCT
hassl-4543	311	2	*	*	PUNCT
hassl-4543	311	3	-3.08	-3.08	NUM
hassl-4543	311	4	-0.0968	-0.0968	NOUN
hassl-4543	311	5	*	*	PUNCT
hassl-4543	311	6	*	*	PUNCT
hassl-4543	311	7	*	*	PUNCT
hassl-4543	311	8	-2.98	-2.98	PROPN
hassl-4543	311	9	pic	pic	NOUN
hassl-4543	311	10	(	(	PUNCT
hassl-4543	311	11	-1	-1	NOUN
hassl-4543	311	12	)	)	PUNCT
hassl-4543	311	13	-0.1087	-0.1087	NOUN
hassl-4543	311	14	-0.67	-0.67	PROPN
hassl-4543	311	15	-0.0989	-0.0989	PROPN
hassl-4543	311	16	-0.56	-0.56	NUM
hassl-4543	311	17	-0.0955	-0.0955	X
hassl-4543	311	18	-0.58	-0.58	X
hassl-4543	311	19	gd1	gd1	NOUN
hassl-4543	311	20	(	(	PUNCT
hassl-4543	311	21	-1	-1	INTJ
hassl-4543	311	22	)	)	PUNCT
hassl-4543	311	23	0.1184	0.1184	SYM
hassl-4543	311	24	0.55	0.55	NUM
hassl-4543	311	25	gd2	gd2	NOUN
hassl-4543	311	26	(	(	PUNCT
hassl-4543	311	27	-1	-1	INTJ
hassl-4543	311	28	)	)	PUNCT
hassl-4543	311	29	0.0647	0.0647	NUM
hassl-4543	311	30	0.47	0.47	NUM
hassl-4543	311	31	bod*gd1	bod*gd1	ADJ
hassl-4543	311	32	(	(	PUNCT
hassl-4543	311	33	-1	-1	INTJ
hassl-4543	311	34	)	)	PUNCT
hassl-4543	311	35	-0.0202	-0.0202	NOUN
hassl-4543	311	36	-0.20	-0.20	NUM
hassl-4543	311	37	boc*gd1	boc*gd1	NOUN
hassl-4543	311	38	(	(	PUNCT
hassl-4543	311	39	-1	-1	INTJ
hassl-4543	311	40	)	)	PUNCT
hassl-4543	311	41	0.0894	0.0894	NUM
hassl-4543	311	42	0.96	0.96	NUM
hassl-4543	311	43	pic*gd1	pic*gd1	PROPN
hassl-4543	311	44	(	(	PUNCT
hassl-4543	311	45	-1	-1	INTJ
hassl-4543	311	46	)	)	PUNCT
hassl-4543	311	47	-0.0689	-0.0689	NOUN
hassl-4543	312	1	-0.15	-0.15	X
hassl-4543	312	2	bod*gd2	bod*gd2	PROPN
hassl-4543	312	3	(	(	PUNCT
hassl-4543	312	4	-1	-1	INTJ
hassl-4543	312	5	)	)	PUNCT
hassl-4543	312	6	0.0187	0.0187	NUM
hassl-4543	312	7	0.29	0.29	NUM
hassl-4543	312	8	boc*gd2	boc*gd2	SYM
hassl-4543	312	9	(	(	PUNCT
hassl-4543	312	10	-1	-1	INTJ
hassl-4543	312	11	)	)	PUNCT
hassl-4543	312	12	0.0467	0.0467	NUM
hassl-4543	312	13	0.64	0.64	NUM
hassl-4543	312	14	pic*gd2	pic*gd2	ADJ
hassl-4543	312	15	(	(	PUNCT
hassl-4543	312	16	-1	-1	ADJ
hassl-4543	312	17	)	)	PUNCT
hassl-4543	312	18	-0.2567	-0.2567	ADJ
hassl-4543	312	19	-0.77	-0.77	NUM
hassl-4543	312	20	size	size	NOUN
hassl-4543	312	21	(	(	PUNCT
hassl-4543	312	22	-1	-1	NOUN
hassl-4543	312	23	)	)	PUNCT
hassl-4543	312	24	-0.0926	-0.0926	PROPN
hassl-4543	312	25	-1.28	-1.28	INTJ
hassl-4543	312	26	-0.0924	-0.0924	PROPN
hassl-4543	312	27	-1.28	-1.28	PRON
hassl-4543	312	28	-0.0881	-0.0881	NOUN
hassl-4543	312	29	-1.22	-1.22	INTJ
hassl-4543	312	30	growth	growth	NOUN
hassl-4543	312	31	(	(	PUNCT
hassl-4543	312	32	-1	-1	CCONJ
hassl-4543	312	33	)	)	PUNCT
hassl-4543	312	34	0.0117	0.0117	NUM
hassl-4543	312	35	0.22	0.22	NUM
hassl-4543	312	36	0.0121	0.0121	NUM
hassl-4543	312	37	0.23	0.23	NUM
hassl-4543	312	38	0.0119	0.0119	NUM
hassl-4543	312	39	0.22	0.22	NUM
hassl-4543	312	40	der	der	NOUN
hassl-4543	312	41	(	(	PUNCT
hassl-4543	312	42	-1	-1	ADJ
hassl-4543	312	43	)	)	PUNCT
hassl-4543	312	44	-0.0001	-0.0001	NOUN
hassl-4543	312	45	-1.62	-1.62	ADJ
hassl-4543	312	46	-0.0001	-0.0001	NOUN
hassl-4543	312	47	-1.61	-1.61	NOUN
hassl-4543	312	48	-0.0001	-0.0001	NOUN
hassl-4543	312	49	-1.62	-1.62	ADJ
hassl-4543	312	50	roa	roa	PROPN
hassl-4543	312	51	(	(	PUNCT
hassl-4543	312	52	-1	-1	PROPN
hassl-4543	312	53	)	)	PUNCT
hassl-4543	312	54	-0.0412	-0.0412	NOUN
hassl-4543	312	55	-0.69	-0.69	NOUN
hassl-4543	312	56	-0.0414	-0.0414	NOUN
hassl-4543	312	57	-0.69	-0.69	NOUN
hassl-4543	312	58	-0.0422	-0.0422	NOUN
hassl-4543	312	59	-0.71	-0.71	NOUN
hassl-4543	312	60	constant	constant	ADJ
hassl-4543	312	61	3.2062	3.2062	NUM
hassl-4543	312	62	1.55	1.55	NUM
hassl-4543	312	63	3.2150	3.2150	NUM
hassl-4543	312	64	1.55	1.55	NUM
hassl-4543	312	65	3.0972	3.0972	NUM
hassl-4543	312	66	1.50	1.50	NUM
hassl-4543	312	67	industry	industry	NOUN
hassl-4543	312	68	-	-	PUNCT
hassl-4543	312	69	fe	fe	NOUN
hassl-4543	313	1	yes	yes	INTJ
hassl-4543	313	2	yes	yes	INTJ
hassl-4543	313	3	yes	yes	INTJ
hassl-4543	313	4	year	year	NOUN
hassl-4543	313	5	-	-	PUNCT
hassl-4543	313	6	fe	fe	NOUN
hassl-4543	314	1	yes	yes	INTJ
hassl-4543	314	2	yes	yes	INTJ
hassl-4543	314	3	yes	yes	INTJ
hassl-4543	314	4	clustered	clustered	ADJ
hassl-4543	314	5	se	se	INTJ
hassl-4543	315	1	yes	yes	INTJ
hassl-4543	316	1	yes	yes	INTJ
hassl-4543	316	2	yes	yes	INTJ
hassl-4543	316	3	observation	observation	NOUN
hassl-4543	316	4	1.264	1.264	NUM
hassl-4543	316	5	1.264	1.264	NUM
hassl-4543	316	6	1.264	1.264	NUM
hassl-4543	316	7	r2	r2	NOUN
hassl-4543	316	8	0.0031	0.0031	NUM
hassl-4543	316	9	0.0030	0.0030	NUM
hassl-4543	316	10	0.0031	0.0031	NUM
hassl-4543	316	11	prob	prob	NOUN
hassl-4543	316	12	>	>	X
hassl-4543	316	13	f	f	PROPN
hassl-4543	317	1	0.1461	0.1461	NUM
hassl-4543	317	2	0.1665	0.1665	NUM
hassl-4543	317	3	0.1668	0.1668	NUM
hassl-4543	317	4	note	note	NOUN
hassl-4543	317	5	:	:	PUNCT
hassl-4543	317	6	the	the	DET
hassl-4543	317	7	symbols	symbol	NOUN
hassl-4543	317	8	*	*	PUNCT
hassl-4543	317	9	*	*	PUNCT
hassl-4543	317	10	*	*	PUNCT
hassl-4543	317	11	and	and	CCONJ
hassl-4543	317	12	*	*	PUNCT
hassl-4543	317	13	denote	denote	NOUN
hassl-4543	317	14	statistical	statistical	ADJ
hassl-4543	317	15	significance	significance	NOUN
hassl-4543	317	16	at	at	ADP
hassl-4543	317	17	the	the	DET
hassl-4543	317	18	1	1	NUM
hassl-4543	317	19	%	%	NOUN
hassl-4543	317	20	,	,	PUNCT
hassl-4543	317	21	and	and	CCONJ
hassl-4543	317	22	10	10	NUM
hassl-4543	317	23	%	%	NOUN
hassl-4543	317	24	levels	level	NOUN
hassl-4543	317	25	,	,	PUNCT
hassl-4543	317	26	respectively	respectively	ADV
hassl-4543	317	27	,	,	PUNCT
hassl-4543	317	28	based	base	VERB
hassl-4543	317	29	on	on	ADP
hassl-4543	317	30	two	two	NUM
hassl-4543	317	31	-	-	PUNCT
hassl-4543	317	32	tailed	tail	VERB
hassl-4543	317	33	tests	test	NOUN
hassl-4543	317	34	.	.	PUNCT
hassl-4543	318	1	humanities	humanity	NOUN
hassl-4543	318	2	and	and	CCONJ
hassl-4543	318	3	social	social	ADJ
hassl-4543	318	4	sciences	science	NOUN
hassl-4543	318	5	letters	letter	NOUN
hassl-4543	318	6	,	,	PUNCT
hassl-4543	318	7	2025	2025	NUM
hassl-4543	318	8	,	,	PUNCT
hassl-4543	318	9	13(4	13(4	NUM
hassl-4543	318	10	):	):	PUNCT
hassl-4543	318	11	1717	1717	NUM
hassl-4543	318	12	-	-	SYM
hassl-4543	318	13	1734	1734	NUM
hassl-4543	318	14	1729	1729	NUM
hassl-4543	318	15	©	©	PROPN
hassl-4543	318	16	2025	2025	NUM
hassl-4543	318	17	conscientia	conscientia	PROPN
hassl-4543	318	18	beam	beam	PROPN
hassl-4543	318	19	.	.	PUNCT
hassl-4543	319	1	all	all	DET
hassl-4543	319	2	rights	right	NOUN
hassl-4543	319	3	reserved	reserve	VERB
hassl-4543	319	4	.	.	PUNCT
hassl-4543	320	1	in	in	ADP
hassl-4543	320	2	model	model	NOUN
hassl-4543	320	3	2	2	NUM
hassl-4543	320	4	,	,	PUNCT
hassl-4543	320	5	gender	gender	NOUN
hassl-4543	320	6	diversity	diversity	NOUN
hassl-4543	320	7	,	,	PUNCT
hassl-4543	320	8	measured	measure	VERB
hassl-4543	320	9	by	by	ADP
hassl-4543	320	10	the	the	DET
hassl-4543	320	11	proportion	proportion	NOUN
hassl-4543	320	12	of	of	ADP
hassl-4543	320	13	women	woman	NOUN
hassl-4543	320	14	on	on	ADP
hassl-4543	320	15	the	the	DET
hassl-4543	320	16	board	board	NOUN
hassl-4543	320	17	(	(	PUNCT
hassl-4543	320	18	gd1	gd1	PROPN
hassl-4543	320	19	(	(	PUNCT
hassl-4543	320	20	-1	-1	ADJ
hassl-4543	320	21	)	)	PUNCT
hassl-4543	320	22	)	)	PUNCT
hassl-4543	320	23	,	,	PUNCT
hassl-4543	320	24	is	be	AUX
hassl-4543	320	25	included	include	VERB
hassl-4543	320	26	in	in	ADP
hassl-4543	320	27	the	the	DET
hassl-4543	320	28	model	model	NOUN
hassl-4543	320	29	.	.	PUNCT
hassl-4543	321	1	the	the	DET
hassl-4543	321	2	coefficient	coefficient	NOUN
hassl-4543	321	3	for	for	ADP
hassl-4543	321	4	gd1	gd1	PROPN
hassl-4543	321	5	(	(	PUNCT
hassl-4543	321	6	-1	-1	INTJ
hassl-4543	321	7	)	)	PUNCT
hassl-4543	321	8	is	be	AUX
hassl-4543	321	9	positive	positive	ADJ
hassl-4543	321	10	at	at	ADP
hassl-4543	321	11	0.1184	0.1184	NUM
hassl-4543	321	12	with	with	ADP
hassl-4543	321	13	a	a	DET
hassl-4543	321	14	t	t	NOUN
hassl-4543	321	15	-	-	PUNCT
hassl-4543	321	16	value	value	NOUN
hassl-4543	321	17	of	of	ADP
hassl-4543	321	18	0.55	0.55	NUM
hassl-4543	321	19	,	,	PUNCT
hassl-4543	321	20	but	but	CCONJ
hassl-4543	321	21	it	it	PRON
hassl-4543	321	22	is	be	AUX
hassl-4543	321	23	not	not	PART
hassl-4543	321	24	statistically	statistically	ADV
hassl-4543	321	25	significant	significant	ADJ
hassl-4543	321	26	.	.	PUNCT
hassl-4543	322	1	additionally	additionally	ADV
hassl-4543	322	2	,	,	PUNCT
hassl-4543	322	3	the	the	DET
hassl-4543	322	4	interaction	interaction	NOUN
hassl-4543	322	5	between	between	ADP
hassl-4543	322	6	gd1	gd1	PROPN
hassl-4543	322	7	(	(	PUNCT
hassl-4543	322	8	-1	-1	ADJ
hassl-4543	322	9	)	)	PUNCT
hassl-4543	322	10	and	and	CCONJ
hassl-4543	322	11	corporate	corporate	ADJ
hassl-4543	322	12	governance	governance	NOUN
hassl-4543	322	13	variables	variable	NOUN
hassl-4543	322	14	(	(	PUNCT
hassl-4543	322	15	bod	bod	X
hassl-4543	322	16	(	(	PUNCT
hassl-4543	322	17	-1	-1	ADJ
hassl-4543	322	18	)	)	PUNCT
hassl-4543	322	19	,	,	PUNCT
hassl-4543	322	20	boc	boc	NOUN
hassl-4543	322	21	(	(	PUNCT
hassl-4543	322	22	-1	-1	ADJ
hassl-4543	322	23	)	)	PUNCT
hassl-4543	322	24	,	,	PUNCT
hassl-4543	322	25	pic	pic	NOUN
hassl-4543	322	26	(	(	PUNCT
hassl-4543	322	27	-1	-1	ADJ
hassl-4543	322	28	)	)	PUNCT
hassl-4543	322	29	)	)	PUNCT
hassl-4543	322	30	also	also	ADV
hassl-4543	322	31	did	do	AUX
hassl-4543	322	32	not	not	PART
hassl-4543	322	33	show	show	VERB
hassl-4543	322	34	significant	significant	ADJ
hassl-4543	322	35	results	result	NOUN
hassl-4543	322	36	.	.	PUNCT
hassl-4543	323	1	for	for	ADP
hassl-4543	323	2	example	example	NOUN
hassl-4543	323	3	,	,	PUNCT
hassl-4543	323	4	the	the	DET
hassl-4543	323	5	interaction	interaction	NOUN
hassl-4543	323	6	between	between	ADP
hassl-4543	323	7	boc	boc	NOUN
hassl-4543	323	8	(	(	PUNCT
hassl-4543	323	9	-1	-1	ADJ
hassl-4543	323	10	)	)	PUNCT
hassl-4543	323	11	and	and	CCONJ
hassl-4543	323	12	gd1	gd1	PROPN
hassl-4543	323	13	(	(	PUNCT
hassl-4543	323	14	-1	-1	INTJ
hassl-4543	323	15	)	)	PUNCT
hassl-4543	323	16	has	have	VERB
hassl-4543	323	17	a	a	DET
hassl-4543	323	18	positive	positive	ADJ
hassl-4543	323	19	coefficient	coefficient	NOUN
hassl-4543	323	20	of	of	ADP
hassl-4543	323	21	0.0894	0.0894	NUM
hassl-4543	323	22	with	with	ADP
hassl-4543	323	23	a	a	DET
hassl-4543	323	24	t	t	NOUN
hassl-4543	323	25	-	-	PUNCT
hassl-4543	323	26	value	value	NOUN
hassl-4543	323	27	of	of	ADP
hassl-4543	323	28	0.96	0.96	NUM
hassl-4543	323	29	.	.	PUNCT
hassl-4543	324	1	these	these	DET
hassl-4543	324	2	results	result	NOUN
hassl-4543	324	3	indicate	indicate	VERB
hassl-4543	324	4	that	that	SCONJ
hassl-4543	324	5	gender	gender	NOUN
hassl-4543	324	6	diversity	diversity	NOUN
hassl-4543	324	7	,	,	PUNCT
hassl-4543	324	8	in	in	ADP
hassl-4543	324	9	the	the	DET
hassl-4543	324	10	form	form	NOUN
hassl-4543	324	11	of	of	ADP
hassl-4543	324	12	female	female	ADJ
hassl-4543	324	13	representation	representation	NOUN
hassl-4543	324	14	on	on	ADP
hassl-4543	324	15	the	the	DET
hassl-4543	324	16	board	board	NOUN
hassl-4543	324	17	,	,	PUNCT
hassl-4543	324	18	does	do	AUX
hassl-4543	324	19	not	not	PART
hassl-4543	324	20	moderate	moderate	VERB
hassl-4543	324	21	the	the	DET
hassl-4543	324	22	relationship	relationship	NOUN
hassl-4543	324	23	between	between	ADP
hassl-4543	324	24	corporate	corporate	ADJ
hassl-4543	324	25	governance	governance	NOUN
hassl-4543	324	26	and	and	CCONJ
hassl-4543	324	27	tax	tax	NOUN
hassl-4543	324	28	avoidance	avoidance	NOUN
hassl-4543	324	29	in	in	ADP
hassl-4543	324	30	the	the	DET
hassl-4543	324	31	subsequent	subsequent	ADJ
hassl-4543	324	32	period	period	NOUN
hassl-4543	324	33	.	.	PUNCT
hassl-4543	325	1	in	in	ADP
hassl-4543	325	2	model	model	NOUN
hassl-4543	325	3	3	3	NUM
hassl-4543	325	4	,	,	PUNCT
hassl-4543	325	5	gender	gender	NOUN
hassl-4543	325	6	diversity	diversity	NOUN
hassl-4543	325	7	is	be	AUX
hassl-4543	325	8	measured	measure	VERB
hassl-4543	325	9	by	by	ADP
hassl-4543	325	10	the	the	DET
hassl-4543	325	11	presence	presence	NOUN
hassl-4543	325	12	of	of	ADP
hassl-4543	325	13	a	a	DET
hassl-4543	325	14	female	female	ADJ
hassl-4543	325	15	ceo	ceo	NOUN
hassl-4543	325	16	(	(	PUNCT
hassl-4543	325	17	gd2	gd2	NOUN
hassl-4543	325	18	(	(	PUNCT
hassl-4543	325	19	-1	-1	NOUN
hassl-4543	325	20	)	)	PUNCT
hassl-4543	325	21	)	)	PUNCT
hassl-4543	325	22	along	along	ADP
hassl-4543	325	23	with	with	ADP
hassl-4543	325	24	its	its	PRON
hassl-4543	325	25	interaction	interaction	NOUN
hassl-4543	325	26	with	with	ADP
hassl-4543	325	27	lagged	lag	VERB
hassl-4543	325	28	governance	governance	NOUN
hassl-4543	325	29	variables	variable	NOUN
hassl-4543	325	30	.	.	PUNCT
hassl-4543	326	1	the	the	DET
hassl-4543	326	2	coefficient	coefficient	NOUN
hassl-4543	326	3	for	for	ADP
hassl-4543	326	4	gd2	gd2	PROPN
hassl-4543	326	5	(	(	PUNCT
hassl-4543	326	6	-1	-1	INTJ
hassl-4543	326	7	)	)	PUNCT
hassl-4543	326	8	is	be	AUX
hassl-4543	326	9	positive	positive	ADJ
hassl-4543	326	10	at	at	ADP
hassl-4543	326	11	0.0647	0.0647	NUM
hassl-4543	326	12	with	with	ADP
hassl-4543	326	13	a	a	DET
hassl-4543	326	14	t	t	NOUN
hassl-4543	326	15	-	-	PUNCT
hassl-4543	326	16	value	value	NOUN
hassl-4543	326	17	of	of	ADP
hassl-4543	326	18	0.47	0.47	NUM
hassl-4543	326	19	,	,	PUNCT
hassl-4543	326	20	but	but	CCONJ
hassl-4543	326	21	it	it	PRON
hassl-4543	326	22	is	be	AUX
hassl-4543	326	23	not	not	PART
hassl-4543	326	24	statistically	statistically	ADV
hassl-4543	326	25	significant	significant	ADJ
hassl-4543	326	26	.	.	PUNCT
hassl-4543	327	1	similarly	similarly	ADV
hassl-4543	327	2	,	,	PUNCT
hassl-4543	327	3	the	the	DET
hassl-4543	327	4	interaction	interaction	NOUN
hassl-4543	327	5	between	between	ADP
hassl-4543	327	6	corporate	corporate	ADJ
hassl-4543	327	7	governance	governance	NOUN
hassl-4543	327	8	variables	variable	NOUN
hassl-4543	327	9	and	and	CCONJ
hassl-4543	327	10	gd2	gd2	NOUN
hassl-4543	327	11	(	(	PUNCT
hassl-4543	327	12	-1	-1	ADJ
hassl-4543	327	13	)	)	PUNCT
hassl-4543	327	14	also	also	ADV
hassl-4543	327	15	shows	show	VERB
hassl-4543	327	16	no	no	DET
hassl-4543	327	17	significant	significant	ADJ
hassl-4543	327	18	results	result	NOUN
hassl-4543	327	19	.	.	PUNCT
hassl-4543	328	1	for	for	ADP
hassl-4543	328	2	instance	instance	NOUN
hassl-4543	328	3	,	,	PUNCT
hassl-4543	328	4	pic	pic	NOUN
hassl-4543	328	5	(	(	PUNCT
hassl-4543	328	6	-1)*gd2	-1)*gd2	X
hassl-4543	328	7	(	(	PUNCT
hassl-4543	328	8	-1	-1	INTJ
hassl-4543	328	9	)	)	PUNCT
hassl-4543	328	10	has	have	VERB
hassl-4543	328	11	a	a	DET
hassl-4543	328	12	negative	negative	ADJ
hassl-4543	328	13	coefficient	coefficient	NOUN
hassl-4543	328	14	of	of	ADP
hassl-4543	328	15	-0.2567	-0.2567	NOUN
hassl-4543	328	16	with	with	ADP
hassl-4543	328	17	a	a	DET
hassl-4543	328	18	t	t	NOUN
hassl-4543	328	19	-	-	PUNCT
hassl-4543	328	20	value	value	NOUN
hassl-4543	328	21	of	of	ADP
hassl-4543	328	22	0.77	0.77	NUM
hassl-4543	328	23	,	,	PUNCT
hassl-4543	328	24	while	while	SCONJ
hassl-4543	328	25	boc	boc	NOUN
hassl-4543	328	26	(	(	PUNCT
hassl-4543	328	27	-1)*gd2	-1)*gd2	PROPN
hassl-4543	328	28	(	(	PUNCT
hassl-4543	328	29	-1	-1	INTJ
hassl-4543	328	30	)	)	PUNCT
hassl-4543	328	31	has	have	VERB
hassl-4543	328	32	a	a	DET
hassl-4543	328	33	positive	positive	ADJ
hassl-4543	328	34	coefficient	coefficient	NOUN
hassl-4543	328	35	of	of	ADP
hassl-4543	328	36	0.0467	0.0467	NUM
hassl-4543	328	37	with	with	ADP
hassl-4543	328	38	a	a	DET
hassl-4543	328	39	t	t	NOUN
hassl-4543	328	40	-	-	PUNCT
hassl-4543	328	41	value	value	NOUN
hassl-4543	328	42	of	of	ADP
hassl-4543	328	43	0.64	0.64	NUM
hassl-4543	328	44	.	.	PUNCT
hassl-4543	329	1	these	these	DET
hassl-4543	329	2	findings	finding	NOUN
hassl-4543	329	3	indicate	indicate	VERB
hassl-4543	329	4	that	that	SCONJ
hassl-4543	329	5	the	the	DET
hassl-4543	329	6	presence	presence	NOUN
hassl-4543	329	7	of	of	ADP
hassl-4543	329	8	a	a	DET
hassl-4543	329	9	female	female	ADJ
hassl-4543	329	10	ceo	ceo	NOUN
hassl-4543	329	11	in	in	ADP
hassl-4543	329	12	the	the	DET
hassl-4543	329	13	previous	previous	ADJ
hassl-4543	329	14	period	period	NOUN
hassl-4543	329	15	does	do	AUX
hassl-4543	329	16	not	not	PART
hassl-4543	329	17	significantly	significantly	ADV
hassl-4543	329	18	moderate	moderate	VERB
hassl-4543	329	19	the	the	DET
hassl-4543	329	20	relationship	relationship	NOUN
hassl-4543	329	21	between	between	ADP
hassl-4543	329	22	corporate	corporate	ADJ
hassl-4543	329	23	governance	governance	NOUN
hassl-4543	329	24	and	and	CCONJ
hassl-4543	329	25	tax	tax	NOUN
hassl-4543	329	26	avoidance	avoidance	NOUN
hassl-4543	329	27	.	.	PUNCT
hassl-4543	330	1	the	the	DET
hassl-4543	330	2	control	control	NOUN
hassl-4543	330	3	variables	variable	VERB
hassl-4543	330	4	in	in	ADP
hassl-4543	330	5	the	the	DET
hassl-4543	330	6	lagged	lag	VERB
hassl-4543	330	7	model	model	NOUN
hassl-4543	330	8	also	also	ADV
hassl-4543	330	9	show	show	VERB
hassl-4543	330	10	consistent	consistent	ADJ
hassl-4543	330	11	results	result	NOUN
hassl-4543	330	12	with	with	ADP
hassl-4543	330	13	the	the	DET
hassl-4543	330	14	main	main	ADJ
hassl-4543	330	15	analysis	analysis	NOUN
hassl-4543	330	16	.	.	PUNCT
hassl-4543	331	1	firm	firm	ADJ
hassl-4543	331	2	size	size	NOUN
hassl-4543	331	3	(	(	PUNCT
hassl-4543	331	4	size	size	NOUN
hassl-4543	331	5	(	(	PUNCT
hassl-4543	331	6	-1	-1	INTJ
hassl-4543	331	7	)	)	PUNCT
hassl-4543	331	8	)	)	PUNCT
hassl-4543	331	9	has	have	VERB
hassl-4543	331	10	a	a	DET
hassl-4543	331	11	negative	negative	ADJ
hassl-4543	331	12	coefficient	coefficient	NOUN
hassl-4543	331	13	of	of	ADP
hassl-4543	331	14	-0.0926	-0.0926	NOUN
hassl-4543	331	15	with	with	ADP
hassl-4543	331	16	a	a	DET
hassl-4543	331	17	t	t	NOUN
hassl-4543	331	18	-	-	PUNCT
hassl-4543	331	19	value	value	NOUN
hassl-4543	331	20	of	of	ADP
hassl-4543	331	21	-1.28	-1.28	NOUN
hassl-4543	331	22	but	but	CCONJ
hassl-4543	331	23	is	be	AUX
hassl-4543	331	24	not	not	PART
hassl-4543	331	25	statistically	statistically	ADV
hassl-4543	331	26	significant	significant	ADJ
hassl-4543	331	27	.	.	PUNCT
hassl-4543	332	1	firm	firm	ADJ
hassl-4543	332	2	profitability	profitability	NOUN
hassl-4543	332	3	(	(	PUNCT
hassl-4543	332	4	roa	roa	NOUN
hassl-4543	332	5	(	(	PUNCT
hassl-4543	332	6	-1	-1	ADJ
hassl-4543	332	7	)	)	PUNCT
hassl-4543	332	8	)	)	PUNCT
hassl-4543	332	9	also	also	ADV
hassl-4543	332	10	shows	show	VERB
hassl-4543	332	11	a	a	DET
hassl-4543	332	12	negative	negative	ADJ
hassl-4543	332	13	relationship	relationship	NOUN
hassl-4543	332	14	with	with	ADP
hassl-4543	332	15	etr	etr	PROPN
hassl-4543	332	16	,	,	PUNCT
hassl-4543	332	17	with	with	ADP
hassl-4543	332	18	a	a	DET
hassl-4543	332	19	coefficient	coefficient	NOUN
hassl-4543	332	20	of	of	ADP
hassl-4543	332	21	-0.0412	-0.0412	NOUN
hassl-4543	332	22	and	and	CCONJ
hassl-4543	332	23	a	a	DET
hassl-4543	332	24	t	t	NOUN
hassl-4543	332	25	-	-	PUNCT
hassl-4543	332	26	value	value	NOUN
hassl-4543	332	27	of	of	ADP
hassl-4543	332	28	-0.69	-0.69	NOUN
hassl-4543	332	29	,	,	PUNCT
hassl-4543	332	30	which	which	PRON
hassl-4543	332	31	is	be	AUX
hassl-4543	332	32	also	also	ADV
hassl-4543	332	33	not	not	PART
hassl-4543	332	34	significant	significant	ADJ
hassl-4543	332	35	.	.	PUNCT
hassl-4543	333	1	this	this	PRON
hassl-4543	333	2	suggests	suggest	VERB
hassl-4543	333	3	that	that	SCONJ
hassl-4543	333	4	the	the	DET
hassl-4543	333	5	financial	financial	ADJ
hassl-4543	333	6	performance	performance	NOUN
hassl-4543	333	7	of	of	ADP
hassl-4543	333	8	the	the	DET
hassl-4543	333	9	previous	previous	ADJ
hassl-4543	333	10	period	period	NOUN
hassl-4543	333	11	does	do	AUX
hassl-4543	333	12	not	not	PART
hassl-4543	333	13	significantly	significantly	ADV
hassl-4543	333	14	affect	affect	VERB
hassl-4543	333	15	the	the	DET
hassl-4543	333	16	current	current	ADJ
hassl-4543	333	17	level	level	NOUN
hassl-4543	333	18	of	of	ADP
hassl-4543	333	19	tax	tax	NOUN
hassl-4543	333	20	avoidance	avoidance	NOUN
hassl-4543	333	21	.	.	PUNCT
hassl-4543	334	1	overall	overall	ADV
hassl-4543	334	2	,	,	PUNCT
hassl-4543	334	3	the	the	DET
hassl-4543	334	4	very	very	ADV
hassl-4543	334	5	low	low	ADJ
hassl-4543	334	6	r	r	NOUN
hassl-4543	334	7	-	-	PUNCT
hassl-4543	334	8	squared	square	VERB
hassl-4543	334	9	values	value	NOUN
hassl-4543	334	10	(	(	PUNCT
hassl-4543	334	11	approximately	approximately	ADV
hassl-4543	334	12	0.003	0.003	NUM
hassl-4543	334	13	)	)	PUNCT
hassl-4543	334	14	across	across	ADP
hassl-4543	334	15	all	all	DET
hassl-4543	334	16	three	three	NUM
hassl-4543	334	17	models	model	NOUN
hassl-4543	334	18	indicate	indicate	VERB
hassl-4543	334	19	that	that	SCONJ
hassl-4543	334	20	the	the	DET
hassl-4543	334	21	use	use	NOUN
hassl-4543	334	22	of	of	ADP
hassl-4543	334	23	lagged	lag	VERB
hassl-4543	334	24	variables	variable	NOUN
hassl-4543	334	25	does	do	AUX
hassl-4543	334	26	not	not	PART
hassl-4543	334	27	provide	provide	VERB
hassl-4543	334	28	additional	additional	ADJ
hassl-4543	334	29	predictive	predictive	ADJ
hassl-4543	334	30	power	power	NOUN
hassl-4543	334	31	regarding	regard	VERB
hassl-4543	334	32	variations	variation	NOUN
hassl-4543	334	33	in	in	ADP
hassl-4543	334	34	etr	etr	PROPN
hassl-4543	334	35	.	.	PUNCT
hassl-4543	335	1	furthermore	furthermore	ADV
hassl-4543	335	2	,	,	PUNCT
hassl-4543	335	3	the	the	DET
hassl-4543	335	4	nonsignificant	nonsignificant	ADJ
hassl-4543	335	5	prob	prob	NOUN
hassl-4543	335	6	>	>	X
hassl-4543	335	7	f	f	PROPN
hassl-4543	335	8	values	value	NOUN
hassl-4543	335	9	in	in	ADP
hassl-4543	335	10	all	all	DET
hassl-4543	335	11	models	model	NOUN
hassl-4543	335	12	suggest	suggest	VERB
hassl-4543	335	13	that	that	SCONJ
hassl-4543	335	14	these	these	DET
hassl-4543	335	15	models	model	NOUN
hassl-4543	335	16	fail	fail	VERB
hassl-4543	335	17	to	to	PART
hassl-4543	335	18	adequately	adequately	ADV
hassl-4543	335	19	explain	explain	VERB
hassl-4543	335	20	the	the	DET
hassl-4543	335	21	relationship	relationship	NOUN
hassl-4543	335	22	between	between	ADP
hassl-4543	335	23	the	the	DET
hassl-4543	335	24	independent	independent	ADJ
hassl-4543	335	25	variables	variable	NOUN
hassl-4543	335	26	and	and	CCONJ
hassl-4543	335	27	etr	etr	PROPN
hassl-4543	335	28	.	.	PUNCT
hassl-4543	336	1	therefore	therefore	ADV
hassl-4543	336	2	,	,	PUNCT
hassl-4543	336	3	although	although	SCONJ
hassl-4543	336	4	the	the	DET
hassl-4543	336	5	use	use	NOUN
hassl-4543	336	6	of	of	ADP
hassl-4543	336	7	lagged	lag	VERB
hassl-4543	336	8	variables	variable	NOUN
hassl-4543	336	9	provides	provide	VERB
hassl-4543	336	10	additional	additional	ADJ
hassl-4543	336	11	perspective	perspective	NOUN
hassl-4543	336	12	,	,	PUNCT
hassl-4543	336	13	the	the	DET
hassl-4543	336	14	results	result	NOUN
hassl-4543	336	15	remain	remain	VERB
hassl-4543	336	16	consistent	consistent	ADJ
hassl-4543	336	17	with	with	ADP
hassl-4543	336	18	the	the	DET
hassl-4543	336	19	main	main	ADJ
hassl-4543	336	20	analysis	analysis	NOUN
hassl-4543	336	21	,	,	PUNCT
hassl-4543	336	22	suggesting	suggest	VERB
hassl-4543	336	23	that	that	SCONJ
hassl-4543	336	24	other	other	ADJ
hassl-4543	336	25	factors	factor	NOUN
hassl-4543	336	26	beyond	beyond	ADP
hassl-4543	336	27	corporate	corporate	ADJ
hassl-4543	336	28	governance	governance	NOUN
hassl-4543	336	29	and	and	CCONJ
hassl-4543	336	30	gender	gender	NOUN
hassl-4543	336	31	diversity	diversity	NOUN
hassl-4543	336	32	may	may	AUX
hassl-4543	336	33	be	be	AUX
hassl-4543	336	34	more	more	ADV
hassl-4543	336	35	relevant	relevant	ADJ
hassl-4543	336	36	in	in	ADP
hassl-4543	336	37	influencing	influence	VERB
hassl-4543	336	38	the	the	DET
hassl-4543	336	39	level	level	NOUN
hassl-4543	336	40	of	of	ADP
hassl-4543	336	41	tax	tax	NOUN
hassl-4543	336	42	avoidance	avoidance	NOUN
hassl-4543	336	43	.	.	PUNCT
hassl-4543	337	1	4.5	4.5	NUM
hassl-4543	337	2	.	.	PUNCT
hassl-4543	338	1	discussion	discussion	NOUN
hassl-4543	338	2	4.5.1	4.5.1	NUM
hassl-4543	338	3	.	.	PUNCT
hassl-4543	339	1	the	the	DET
hassl-4543	339	2	effect	effect	NOUN
hassl-4543	339	3	of	of	ADP
hassl-4543	339	4	corporate	corporate	ADJ
hassl-4543	339	5	governance	governance	NOUN
hassl-4543	339	6	on	on	ADP
hassl-4543	339	7	tax	tax	NOUN
hassl-4543	339	8	avoidance	avoidance	NOUN
hassl-4543	339	9	the	the	DET
hassl-4543	339	10	research	research	NOUN
hassl-4543	339	11	findings	finding	NOUN
hassl-4543	339	12	indicate	indicate	VERB
hassl-4543	339	13	that	that	SCONJ
hassl-4543	339	14	corporate	corporate	ADJ
hassl-4543	339	15	governance	governance	NOUN
hassl-4543	339	16	has	have	VERB
hassl-4543	339	17	varying	vary	VERB
hassl-4543	339	18	effects	effect	NOUN
hassl-4543	339	19	on	on	ADP
hassl-4543	339	20	the	the	DET
hassl-4543	339	21	level	level	NOUN
hassl-4543	339	22	of	of	ADP
hassl-4543	339	23	tax	tax	NOUN
hassl-4543	339	24	avoidance	avoidance	NOUN
hassl-4543	339	25	(	(	PUNCT
hassl-4543	339	26	etr	etr	PROPN
hassl-4543	339	27	)	)	PUNCT
hassl-4543	339	28	.	.	PUNCT
hassl-4543	340	1	based	base	VERB
hassl-4543	340	2	on	on	ADP
hassl-4543	340	3	the	the	DET
hassl-4543	340	4	regression	regression	NOUN
hassl-4543	340	5	results	result	NOUN
hassl-4543	340	6	,	,	PUNCT
hassl-4543	340	7	the	the	DET
hassl-4543	340	8	size	size	NOUN
hassl-4543	340	9	of	of	ADP
hassl-4543	340	10	the	the	DET
hassl-4543	340	11	board	board	NOUN
hassl-4543	340	12	of	of	ADP
hassl-4543	340	13	directors	director	NOUN
hassl-4543	340	14	(	(	PUNCT
hassl-4543	340	15	bod	bod	PROPN
hassl-4543	340	16	)	)	PUNCT
hassl-4543	340	17	does	do	AUX
hassl-4543	340	18	not	not	PART
hassl-4543	340	19	have	have	VERB
hassl-4543	340	20	a	a	DET
hassl-4543	340	21	significant	significant	ADJ
hassl-4543	340	22	effect	effect	NOUN
hassl-4543	340	23	on	on	ADP
hassl-4543	340	24	tax	tax	NOUN
hassl-4543	340	25	avoidance	avoidance	NOUN
hassl-4543	340	26	.	.	PUNCT
hassl-4543	341	1	this	this	PRON
hassl-4543	341	2	may	may	AUX
hassl-4543	341	3	be	be	AUX
hassl-4543	341	4	due	due	ADJ
hassl-4543	341	5	to	to	ADP
hassl-4543	341	6	the	the	DET
hassl-4543	341	7	heterogeneous	heterogeneous	ADJ
hassl-4543	341	8	roles	role	NOUN
hassl-4543	341	9	of	of	ADP
hassl-4543	341	10	directors	director	NOUN
hassl-4543	341	11	across	across	ADP
hassl-4543	341	12	companies	company	NOUN
hassl-4543	341	13	.	.	PUNCT
hassl-4543	342	1	as	as	SCONJ
hassl-4543	342	2	suggested	suggest	VERB
hassl-4543	342	3	by	by	ADP
hassl-4543	342	4	armstrong	armstrong	PROPN
hassl-4543	342	5	et	et	PROPN
hassl-4543	342	6	al	al	PROPN
hassl-4543	342	7	.	.	PROPN
hassl-4543	343	1	(	(	PUNCT
hassl-4543	343	2	2013	2013	NUM
hassl-4543	343	3	)	)	PUNCT
hassl-4543	343	4	,	,	PUNCT
hassl-4543	343	5	directors	director	NOUN
hassl-4543	343	6	often	often	ADV
hassl-4543	343	7	have	have	VERB
hassl-4543	343	8	incentives	incentive	NOUN
hassl-4543	343	9	to	to	PART
hassl-4543	343	10	engage	engage	VERB
hassl-4543	343	11	in	in	ADP
hassl-4543	343	12	tax	tax	NOUN
hassl-4543	343	13	avoidance	avoidance	NOUN
hassl-4543	343	14	strategies	strategy	NOUN
hassl-4543	343	15	to	to	PART
hassl-4543	343	16	maximize	maximize	VERB
hassl-4543	343	17	corporate	corporate	ADJ
hassl-4543	343	18	profits	profit	NOUN
hassl-4543	343	19	.	.	PUNCT
hassl-4543	344	1	conversely	conversely	ADV
hassl-4543	344	2	,	,	PUNCT
hassl-4543	344	3	the	the	DET
hassl-4543	344	4	size	size	NOUN
hassl-4543	344	5	of	of	ADP
hassl-4543	344	6	the	the	DET
hassl-4543	344	7	board	board	NOUN
hassl-4543	344	8	of	of	ADP
hassl-4543	344	9	commissioners	commissioner	NOUN
hassl-4543	344	10	(	(	PUNCT
hassl-4543	344	11	boc	boc	NOUN
hassl-4543	344	12	)	)	PUNCT
hassl-4543	344	13	shows	show	VERB
hassl-4543	344	14	a	a	DET
hassl-4543	344	15	significant	significant	ADJ
hassl-4543	344	16	negative	negative	ADJ
hassl-4543	344	17	effect	effect	NOUN
hassl-4543	344	18	on	on	ADP
hassl-4543	344	19	etr	etr	PROPN
hassl-4543	344	20	in	in	ADP
hassl-4543	344	21	the	the	DET
hassl-4543	344	22	model	model	NOUN
hassl-4543	344	23	using	use	VERB
hassl-4543	344	24	lagged	lag	VERB
hassl-4543	344	25	variables	variable	NOUN
hassl-4543	344	26	,	,	PUNCT
hassl-4543	344	27	supporting	support	VERB
hassl-4543	344	28	the	the	DET
hassl-4543	344	29	findings	finding	NOUN
hassl-4543	344	30	of	of	ADP
hassl-4543	344	31	fahriani	fahriani	NOUN
hassl-4543	344	32	and	and	CCONJ
hassl-4543	344	33	priyadi	priyadi	NOUN
hassl-4543	344	34	(	(	PUNCT
hassl-4543	344	35	2016	2016	NUM
hassl-4543	344	36	)	)	PUNCT
hassl-4543	344	37	,	,	PUNCT
hassl-4543	344	38	who	who	PRON
hassl-4543	344	39	argue	argue	VERB
hassl-4543	344	40	that	that	SCONJ
hassl-4543	344	41	more	more	ADV
hassl-4543	344	42	effective	effective	ADJ
hassl-4543	344	43	oversight	oversight	NOUN
hassl-4543	344	44	by	by	ADP
hassl-4543	344	45	the	the	DET
hassl-4543	344	46	board	board	NOUN
hassl-4543	344	47	of	of	ADP
hassl-4543	344	48	commissioners	commissioner	NOUN
hassl-4543	344	49	can	can	AUX
hassl-4543	344	50	reduce	reduce	VERB
hassl-4543	344	51	the	the	DET
hassl-4543	344	52	opportunity	opportunity	NOUN
hassl-4543	344	53	for	for	ADP
hassl-4543	344	54	tax	tax	NOUN
hassl-4543	344	55	avoidance	avoidance	NOUN
hassl-4543	344	56	.	.	PUNCT
hassl-4543	345	1	however	however	ADV
hassl-4543	345	2	,	,	PUNCT
hassl-4543	345	3	the	the	DET
hassl-4543	345	4	proportion	proportion	NOUN
hassl-4543	345	5	of	of	ADP
hassl-4543	345	6	independent	independent	ADJ
hassl-4543	345	7	commissioners	commissioner	NOUN
hassl-4543	345	8	(	(	PUNCT
hassl-4543	345	9	pic	pic	NOUN
hassl-4543	345	10	)	)	PUNCT
hassl-4543	345	11	does	do	AUX
hassl-4543	345	12	not	not	PART
hassl-4543	345	13	show	show	VERB
hassl-4543	345	14	a	a	DET
hassl-4543	345	15	significant	significant	ADJ
hassl-4543	345	16	relationship	relationship	NOUN
hassl-4543	345	17	,	,	PUNCT
hassl-4543	345	18	indicating	indicate	VERB
hassl-4543	345	19	that	that	SCONJ
hassl-4543	345	20	the	the	DET
hassl-4543	345	21	presence	presence	NOUN
hassl-4543	345	22	of	of	ADP
hassl-4543	345	23	independent	independent	ADJ
hassl-4543	345	24	commissioners	commissioner	NOUN
hassl-4543	345	25	in	in	ADP
hassl-4543	345	26	the	the	DET
hassl-4543	345	27	indonesian	indonesian	ADJ
hassl-4543	345	28	context	context	NOUN
hassl-4543	345	29	may	may	AUX
hassl-4543	345	30	be	be	AUX
hassl-4543	345	31	less	less	ADV
hassl-4543	345	32	effective	effective	ADJ
hassl-4543	345	33	in	in	ADP
hassl-4543	345	34	suppressing	suppress	VERB
hassl-4543	345	35	tax	tax	NOUN
hassl-4543	345	36	avoidance	avoidance	NOUN
hassl-4543	345	37	compared	compare	VERB
hassl-4543	345	38	to	to	ADP
hassl-4543	345	39	countries	country	NOUN
hassl-4543	345	40	with	with	ADP
hassl-4543	345	41	more	more	ADV
hassl-4543	345	42	advanced	advanced	ADJ
hassl-4543	345	43	governance	governance	NOUN
hassl-4543	345	44	systems	system	NOUN
hassl-4543	345	45	(	(	PUNCT
hassl-4543	345	46	seidman	seidman	PROPN
hassl-4543	345	47	&	&	CCONJ
hassl-4543	345	48	stomberg	stomberg	PROPN
hassl-4543	345	49	,	,	PUNCT
hassl-4543	345	50	2011	2011	NUM
hassl-4543	345	51	)	)	PUNCT
hassl-4543	345	52	.	.	PUNCT
hassl-4543	346	1	this	this	DET
hassl-4543	346	2	finding	finding	NOUN
hassl-4543	346	3	can	can	AUX
hassl-4543	346	4	be	be	AUX
hassl-4543	346	5	explained	explain	VERB
hassl-4543	346	6	through	through	ADP
hassl-4543	346	7	the	the	DET
hassl-4543	346	8	perspective	perspective	NOUN
hassl-4543	346	9	of	of	ADP
hassl-4543	346	10	agency	agency	NOUN
hassl-4543	346	11	theory	theory	NOUN
hassl-4543	346	12	,	,	PUNCT
hassl-4543	346	13	which	which	PRON
hassl-4543	346	14	states	state	VERB
hassl-4543	346	15	that	that	SCONJ
hassl-4543	346	16	a	a	DET
hassl-4543	346	17	larger	large	ADJ
hassl-4543	346	18	board	board	NOUN
hassl-4543	346	19	can	can	AUX
hassl-4543	346	20	complicate	complicate	VERB
hassl-4543	346	21	decision	decision	NOUN
hassl-4543	346	22	-	-	PUNCT
hassl-4543	346	23	making	making	NOUN
hassl-4543	346	24	and	and	CCONJ
hassl-4543	346	25	reduce	reduce	VERB
hassl-4543	346	26	accountability	accountability	NOUN
hassl-4543	346	27	,	,	PUNCT
hassl-4543	346	28	thus	thus	ADV
hassl-4543	346	29	creating	create	VERB
hassl-4543	346	30	opportunities	opportunity	NOUN
hassl-4543	346	31	for	for	ADP
hassl-4543	346	32	aggressive	aggressive	ADJ
hassl-4543	346	33	tax	tax	NOUN
hassl-4543	346	34	avoidance	avoidance	NOUN
hassl-4543	346	35	strategies	strategy	NOUN
hassl-4543	346	36	(	(	PUNCT
hassl-4543	346	37	desai	desai	PROPN
hassl-4543	346	38	&	&	CCONJ
hassl-4543	346	39	dharmapala	dharmapala	PROPN
hassl-4543	346	40	,	,	PUNCT
hassl-4543	346	41	2006	2006	NUM
hassl-4543	346	42	)	)	PUNCT
hassl-4543	346	43	.	.	PUNCT
hassl-4543	347	1	however	however	ADV
hassl-4543	347	2	,	,	PUNCT
hassl-4543	347	3	the	the	DET
hassl-4543	347	4	existence	existence	NOUN
hassl-4543	347	5	of	of	ADP
hassl-4543	347	6	an	an	DET
hassl-4543	347	7	optimal	optimal	ADJ
hassl-4543	347	8	board	board	NOUN
hassl-4543	347	9	of	of	ADP
hassl-4543	347	10	commissioners	commissioner	NOUN
hassl-4543	347	11	can	can	AUX
hassl-4543	347	12	provide	provide	VERB
hassl-4543	347	13	stronger	strong	ADJ
hassl-4543	347	14	oversight	oversight	NOUN
hassl-4543	347	15	of	of	ADP
hassl-4543	347	16	managerial	managerial	ADJ
hassl-4543	347	17	activities	activity	NOUN
hassl-4543	347	18	,	,	PUNCT
hassl-4543	347	19	thereby	thereby	ADV
hassl-4543	347	20	reducing	reduce	VERB
hassl-4543	347	21	the	the	DET
hassl-4543	347	22	likelihood	likelihood	NOUN
hassl-4543	347	23	of	of	ADP
hassl-4543	347	24	tax	tax	NOUN
hassl-4543	347	25	avoidance	avoidance	NOUN
hassl-4543	347	26	practices	practice	NOUN
hassl-4543	347	27	.	.	PUNCT
hassl-4543	348	1	the	the	DET
hassl-4543	348	2	presence	presence	NOUN
hassl-4543	348	3	of	of	ADP
hassl-4543	348	4	independent	independent	ADJ
hassl-4543	348	5	commissioners	commissioner	NOUN
hassl-4543	348	6	,	,	PUNCT
hassl-4543	348	7	which	which	PRON
hassl-4543	348	8	is	be	AUX
hassl-4543	348	9	expected	expect	VERB
hassl-4543	348	10	to	to	PART
hassl-4543	348	11	increase	increase	VERB
hassl-4543	348	12	transparency	transparency	NOUN
hassl-4543	348	13	,	,	PUNCT
hassl-4543	348	14	did	do	AUX
hassl-4543	348	15	not	not	PART
hassl-4543	348	16	have	have	VERB
hassl-4543	348	17	a	a	DET
hassl-4543	348	18	significant	significant	ADJ
hassl-4543	348	19	effect	effect	NOUN
hassl-4543	348	20	on	on	ADP
hassl-4543	348	21	tax	tax	NOUN
hassl-4543	348	22	avoidance	avoidance	NOUN
hassl-4543	348	23	.	.	PUNCT
hassl-4543	349	1	this	this	PRON
hassl-4543	349	2	may	may	AUX
hassl-4543	349	3	be	be	AUX
hassl-4543	349	4	due	due	ADJ
hassl-4543	349	5	to	to	ADP
hassl-4543	349	6	institutional	institutional	ADJ
hassl-4543	349	7	and	and	CCONJ
hassl-4543	349	8	cultural	cultural	ADJ
hassl-4543	349	9	challenges	challenge	NOUN
hassl-4543	349	10	in	in	ADP
hassl-4543	349	11	corporate	corporate	ADJ
hassl-4543	349	12	governance	governance	NOUN
hassl-4543	349	13	in	in	ADP
hassl-4543	349	14	indonesia	indonesia	PROPN
hassl-4543	349	15	.	.	PUNCT
hassl-4543	350	1	as	as	ADP
hassl-4543	350	2	humanities	humanity	NOUN
hassl-4543	350	3	and	and	CCONJ
hassl-4543	350	4	social	social	ADJ
hassl-4543	350	5	sciences	science	NOUN
hassl-4543	350	6	letters	letter	NOUN
hassl-4543	350	7	,	,	PUNCT
hassl-4543	350	8	2025	2025	NUM
hassl-4543	350	9	,	,	PUNCT
hassl-4543	350	10	13(4	13(4	NUM
hassl-4543	350	11	):	):	PUNCT
hassl-4543	350	12	1717	1717	NUM
hassl-4543	350	13	-	-	SYM
hassl-4543	350	14	1734	1734	NUM
hassl-4543	350	15	1730	1730	NUM
hassl-4543	350	16	©	©	ADP
hassl-4543	350	17	2025	2025	NUM
hassl-4543	350	18	conscientia	conscientia	PROPN
hassl-4543	350	19	beam	beam	PROPN
hassl-4543	350	20	.	.	PUNCT
hassl-4543	351	1	all	all	DET
hassl-4543	351	2	rights	right	NOUN
hassl-4543	351	3	reserved	reserve	VERB
hassl-4543	351	4	.	.	PUNCT
hassl-4543	351	5	suggested	suggest	VERB
hassl-4543	351	6	by	by	ADP
hassl-4543	351	7	mashaykhi	mashaykhi	PROPN
hassl-4543	351	8	and	and	CCONJ
hassl-4543	351	9	seyyedi	seyyedi	PROPN
hassl-4543	351	10	(	(	PUNCT
hassl-4543	351	11	2015	2015	NUM
hassl-4543	351	12	)	)	PUNCT
hassl-4543	351	13	,	,	PUNCT
hassl-4543	351	14	the	the	DET
hassl-4543	351	15	effectiveness	effectiveness	NOUN
hassl-4543	351	16	of	of	ADP
hassl-4543	351	17	independent	independent	ADJ
hassl-4543	351	18	commissioners	commissioner	NOUN
hassl-4543	351	19	may	may	AUX
hassl-4543	351	20	be	be	AUX
hassl-4543	351	21	limited	limit	VERB
hassl-4543	351	22	in	in	ADP
hassl-4543	351	23	environments	environment	NOUN
hassl-4543	351	24	that	that	PRON
hassl-4543	351	25	lack	lack	VERB
hassl-4543	351	26	strong	strong	ADJ
hassl-4543	351	27	regulatory	regulatory	ADJ
hassl-4543	351	28	support	support	NOUN
hassl-4543	351	29	for	for	ADP
hassl-4543	351	30	governance	governance	NOUN
hassl-4543	351	31	practices	practice	NOUN
hassl-4543	351	32	.	.	PUNCT
hassl-4543	352	1	overall	overall	ADV
hassl-4543	352	2	,	,	PUNCT
hassl-4543	352	3	these	these	DET
hassl-4543	352	4	findings	finding	NOUN
hassl-4543	352	5	suggest	suggest	VERB
hassl-4543	352	6	that	that	SCONJ
hassl-4543	352	7	corporate	corporate	ADJ
hassl-4543	352	8	governance	governance	NOUN
hassl-4543	352	9	,	,	PUNCT
hassl-4543	352	10	particularly	particularly	ADV
hassl-4543	352	11	through	through	ADP
hassl-4543	352	12	board	board	NOUN
hassl-4543	352	13	size	size	NOUN
hassl-4543	352	14	,	,	PUNCT
hassl-4543	352	15	has	have	VERB
hassl-4543	352	16	a	a	DET
hassl-4543	352	17	greater	great	ADJ
hassl-4543	352	18	impact	impact	NOUN
hassl-4543	352	19	on	on	ADP
hassl-4543	352	20	tax	tax	NOUN
hassl-4543	352	21	avoidance	avoidance	NOUN
hassl-4543	352	22	than	than	ADP
hassl-4543	352	23	other	other	ADJ
hassl-4543	352	24	factors	factor	NOUN
hassl-4543	352	25	.	.	PUNCT
hassl-4543	353	1	this	this	PRON
hassl-4543	353	2	supports	support	VERB
hassl-4543	353	3	armstrong	armstrong	PROPN
hassl-4543	353	4	et	et	PROPN
hassl-4543	353	5	al	al	PROPN
hassl-4543	353	6	.	.	PROPN
hassl-4543	354	1	(	(	PUNCT
hassl-4543	354	2	2013	2013	NUM
hassl-4543	354	3	)	)	PUNCT
hassl-4543	354	4	argument	argument	NOUN
hassl-4543	354	5	that	that	SCONJ
hassl-4543	354	6	an	an	DET
hassl-4543	354	7	effective	effective	ADJ
hassl-4543	354	8	board	board	NOUN
hassl-4543	354	9	structure	structure	NOUN
hassl-4543	354	10	can	can	AUX
hassl-4543	354	11	play	play	VERB
hassl-4543	354	12	a	a	DET
hassl-4543	354	13	significant	significant	ADJ
hassl-4543	354	14	role	role	NOUN
hassl-4543	354	15	in	in	ADP
hassl-4543	354	16	shaping	shape	VERB
hassl-4543	354	17	corporate	corporate	ADJ
hassl-4543	354	18	tax	tax	NOUN
hassl-4543	354	19	behavior	behavior	NOUN
hassl-4543	354	20	.	.	PUNCT
hassl-4543	355	1	a	a	DET
hassl-4543	355	2	more	more	ADV
hassl-4543	355	3	structured	structured	ADJ
hassl-4543	355	4	board	board	NOUN
hassl-4543	355	5	of	of	ADP
hassl-4543	355	6	directors	director	NOUN
hassl-4543	355	7	and	and	CCONJ
hassl-4543	355	8	commissioners	commissioner	NOUN
hassl-4543	355	9	can	can	AUX
hassl-4543	355	10	reduce	reduce	VERB
hassl-4543	355	11	the	the	DET
hassl-4543	355	12	potential	potential	NOUN
hassl-4543	355	13	for	for	ADP
hassl-4543	355	14	tax	tax	NOUN
hassl-4543	355	15	avoidance	avoidance	NOUN
hassl-4543	355	16	,	,	PUNCT
hassl-4543	355	17	although	although	SCONJ
hassl-4543	355	18	the	the	DET
hassl-4543	355	19	proportion	proportion	NOUN
hassl-4543	355	20	of	of	ADP
hassl-4543	355	21	independent	independent	ADJ
hassl-4543	355	22	commissioners	commissioner	NOUN
hassl-4543	355	23	does	do	AUX
hassl-4543	355	24	not	not	PART
hassl-4543	355	25	appear	appear	VERB
hassl-4543	355	26	to	to	PART
hassl-4543	355	27	have	have	VERB
hassl-4543	355	28	a	a	DET
hassl-4543	355	29	significant	significant	ADJ
hassl-4543	355	30	impact	impact	NOUN
hassl-4543	355	31	.	.	PUNCT
hassl-4543	356	1	therefore	therefore	ADV
hassl-4543	356	2	,	,	PUNCT
hassl-4543	356	3	it	it	PRON
hassl-4543	356	4	is	be	AUX
hassl-4543	356	5	crucial	crucial	ADJ
hassl-4543	356	6	for	for	SCONJ
hassl-4543	356	7	companies	company	NOUN
hassl-4543	356	8	in	in	ADP
hassl-4543	356	9	indonesia	indonesia	PROPN
hassl-4543	356	10	to	to	PART
hassl-4543	356	11	consider	consider	VERB
hassl-4543	356	12	not	not	PART
hassl-4543	356	13	only	only	ADV
hassl-4543	356	14	board	board	NOUN
hassl-4543	356	15	size	size	NOUN
hassl-4543	356	16	but	but	CCONJ
hassl-4543	356	17	also	also	ADV
hassl-4543	356	18	to	to	PART
hassl-4543	356	19	improve	improve	VERB
hassl-4543	356	20	the	the	DET
hassl-4543	356	21	quality	quality	NOUN
hassl-4543	356	22	of	of	ADP
hassl-4543	356	23	board	board	NOUN
hassl-4543	356	24	oversight	oversight	NOUN
hassl-4543	356	25	through	through	ADP
hassl-4543	356	26	training	training	NOUN
hassl-4543	356	27	and	and	CCONJ
hassl-4543	356	28	governance	governance	NOUN
hassl-4543	356	29	reforms	reform	NOUN
hassl-4543	356	30	,	,	PUNCT
hassl-4543	356	31	as	as	SCONJ
hassl-4543	356	32	recommended	recommend	VERB
hassl-4543	356	33	by	by	ADP
hassl-4543	356	34	kerr	kerr	PROPN
hassl-4543	356	35	et	et	PROPN
hassl-4543	356	36	al	al	PROPN
hassl-4543	356	37	.	.	PUNCT
hassl-4543	357	1	(	(	PUNCT
hassl-4543	357	2	2016	2016	NUM
hassl-4543	357	3	)	)	PUNCT
hassl-4543	357	4	.	.	PUNCT
hassl-4543	358	1	such	such	ADJ
hassl-4543	358	2	initiatives	initiative	NOUN
hassl-4543	358	3	can	can	AUX
hassl-4543	358	4	encourage	encourage	VERB
hassl-4543	358	5	more	more	ADV
hassl-4543	358	6	ethical	ethical	ADJ
hassl-4543	358	7	governance	governance	NOUN
hassl-4543	358	8	and	and	CCONJ
hassl-4543	358	9	better	well	ADJ
hassl-4543	358	10	compliance	compliance	NOUN
hassl-4543	358	11	with	with	ADP
hassl-4543	358	12	tax	tax	NOUN
hassl-4543	358	13	regulations	regulation	NOUN
hassl-4543	358	14	.	.	PUNCT
hassl-4543	359	1	4.5.2	4.5.2	NUM
hassl-4543	359	2	.	.	PUNCT
hassl-4543	359	3	moderating	moderate	VERB
hassl-4543	359	4	effect	effect	NOUN
hassl-4543	359	5	of	of	ADP
hassl-4543	359	6	gender	gender	NOUN
hassl-4543	359	7	diversity	diversity	NOUN
hassl-4543	359	8	on	on	ADP
hassl-4543	359	9	corporate	corporate	ADJ
hassl-4543	359	10	governance	governance	NOUN
hassl-4543	359	11	and	and	CCONJ
hassl-4543	359	12	tax	tax	NOUN
hassl-4543	359	13	avoidance	avoidance	NOUN
hassl-4543	359	14	nexus	nexus	VERB
hassl-4543	359	15	the	the	DET
hassl-4543	359	16	regression	regression	NOUN
hassl-4543	359	17	results	result	NOUN
hassl-4543	359	18	in	in	ADP
hassl-4543	359	19	model	model	NOUN
hassl-4543	359	20	1	1	NUM
hassl-4543	359	21	indicate	indicate	VERB
hassl-4543	359	22	that	that	SCONJ
hassl-4543	359	23	neither	neither	CCONJ
hassl-4543	359	24	the	the	DET
hassl-4543	359	25	proportion	proportion	NOUN
hassl-4543	359	26	of	of	ADP
hassl-4543	359	27	women	woman	NOUN
hassl-4543	359	28	on	on	ADP
hassl-4543	359	29	the	the	DET
hassl-4543	359	30	board	board	NOUN
hassl-4543	359	31	of	of	ADP
hassl-4543	359	32	directors	director	NOUN
hassl-4543	359	33	(	(	PUNCT
hassl-4543	359	34	gd1	gd1	NOUN
hassl-4543	359	35	)	)	PUNCT
hassl-4543	359	36	nor	nor	CCONJ
hassl-4543	359	37	the	the	DET
hassl-4543	359	38	presence	presence	NOUN
hassl-4543	359	39	of	of	ADP
hassl-4543	359	40	a	a	DET
hassl-4543	359	41	female	female	ADJ
hassl-4543	359	42	ceo	ceo	NOUN
hassl-4543	359	43	(	(	PUNCT
hassl-4543	359	44	gd2	gd2	NOUN
hassl-4543	359	45	)	)	PUNCT
hassl-4543	359	46	has	have	VERB
hassl-4543	359	47	a	a	DET
hassl-4543	359	48	significant	significant	ADJ
hassl-4543	359	49	direct	direct	ADJ
hassl-4543	359	50	effect	effect	NOUN
hassl-4543	359	51	on	on	ADP
hassl-4543	359	52	the	the	DET
hassl-4543	359	53	level	level	NOUN
hassl-4543	359	54	of	of	ADP
hassl-4543	359	55	tax	tax	NOUN
hassl-4543	359	56	avoidance	avoidance	NOUN
hassl-4543	359	57	(	(	PUNCT
hassl-4543	359	58	etr	etr	NOUN
hassl-4543	359	59	)	)	PUNCT
hassl-4543	359	60	.	.	PUNCT
hassl-4543	360	1	in	in	ADP
hassl-4543	360	2	the	the	DET
hassl-4543	360	3	regression	regression	NOUN
hassl-4543	360	4	model	model	NOUN
hassl-4543	360	5	,	,	PUNCT
hassl-4543	360	6	gd1	gd1	PROPN
hassl-4543	360	7	shows	show	VERB
hassl-4543	360	8	a	a	DET
hassl-4543	360	9	negative	negative	ADJ
hassl-4543	360	10	coefficient	coefficient	NOUN
hassl-4543	360	11	(	(	PUNCT
hassl-4543	360	12	-0.1640	-0.1640	NOUN
hassl-4543	360	13	)	)	PUNCT
hassl-4543	360	14	with	with	ADP
hassl-4543	360	15	a	a	DET
hassl-4543	360	16	t	t	NOUN
hassl-4543	360	17	-	-	PUNCT
hassl-4543	360	18	value	value	NOUN
hassl-4543	360	19	of	of	ADP
hassl-4543	360	20	-1.13	-1.13	NOUN
hassl-4543	360	21	,	,	PUNCT
hassl-4543	360	22	indicating	indicate	VERB
hassl-4543	360	23	that	that	SCONJ
hassl-4543	360	24	although	although	SCONJ
hassl-4543	360	25	the	the	DET
hassl-4543	360	26	presence	presence	NOUN
hassl-4543	360	27	of	of	ADP
hassl-4543	360	28	women	woman	NOUN
hassl-4543	360	29	on	on	ADP
hassl-4543	360	30	the	the	DET
hassl-4543	360	31	board	board	NOUN
hassl-4543	360	32	tends	tend	VERB
hassl-4543	360	33	to	to	PART
hassl-4543	360	34	reduce	reduce	VERB
hassl-4543	360	35	tax	tax	NOUN
hassl-4543	360	36	avoidance	avoidance	NOUN
hassl-4543	360	37	,	,	PUNCT
hassl-4543	360	38	the	the	DET
hassl-4543	360	39	effect	effect	NOUN
hassl-4543	360	40	is	be	AUX
hassl-4543	360	41	not	not	PART
hassl-4543	360	42	statistically	statistically	ADV
hassl-4543	360	43	significant	significant	ADJ
hassl-4543	360	44	.	.	PUNCT
hassl-4543	361	1	similarly	similarly	ADV
hassl-4543	361	2	,	,	PUNCT
hassl-4543	361	3	gd2	gd2	PROPN
hassl-4543	361	4	has	have	VERB
hassl-4543	361	5	a	a	DET
hassl-4543	361	6	positive	positive	ADJ
hassl-4543	361	7	coefficient	coefficient	NOUN
hassl-4543	361	8	(	(	PUNCT
hassl-4543	361	9	0.0836	0.0836	NUM
hassl-4543	361	10	)	)	PUNCT
hassl-4543	361	11	with	with	ADP
hassl-4543	361	12	a	a	DET
hassl-4543	361	13	t	t	NOUN
hassl-4543	361	14	-	-	PUNCT
hassl-4543	361	15	value	value	NOUN
hassl-4543	361	16	of	of	ADP
hassl-4543	361	17	0.79	0.79	NUM
hassl-4543	361	18	,	,	PUNCT
hassl-4543	361	19	which	which	PRON
hassl-4543	361	20	is	be	AUX
hassl-4543	361	21	also	also	ADV
hassl-4543	361	22	not	not	PART
hassl-4543	361	23	significant	significant	ADJ
hassl-4543	361	24	.	.	PUNCT
hassl-4543	362	1	this	this	DET
hassl-4543	362	2	finding	finding	NOUN
hassl-4543	362	3	does	do	AUX
hassl-4543	362	4	not	not	PART
hassl-4543	362	5	support	support	VERB
hassl-4543	362	6	the	the	DET
hassl-4543	362	7	results	result	NOUN
hassl-4543	362	8	of	of	ADP
hassl-4543	362	9	previous	previous	ADJ
hassl-4543	362	10	studies	study	NOUN
hassl-4543	362	11	,	,	PUNCT
hassl-4543	362	12	such	such	ADJ
hassl-4543	362	13	as	as	ADP
hassl-4543	362	14	those	those	PRON
hassl-4543	362	15	conducted	conduct	VERB
hassl-4543	362	16	by	by	ADP
hassl-4543	362	17	peni	peni	NOUN
hassl-4543	362	18	and	and	CCONJ
hassl-4543	362	19	vähämaa	vähämaa	NOUN
hassl-4543	362	20	(	(	PUNCT
hassl-4543	362	21	2010	2010	NUM
hassl-4543	362	22	)	)	PUNCT
hassl-4543	362	23	and	and	CCONJ
hassl-4543	362	24	gul	gul	PROPN
hassl-4543	362	25	et	et	PROPN
hassl-4543	362	26	al	al	PROPN
hassl-4543	362	27	.	.	PROPN
hassl-4543	363	1	(	(	PUNCT
hassl-4543	363	2	2011	2011	NUM
hassl-4543	363	3	)	)	PUNCT
hassl-4543	363	4	,	,	PUNCT
hassl-4543	363	5	which	which	PRON
hassl-4543	363	6	stated	state	VERB
hassl-4543	363	7	that	that	SCONJ
hassl-4543	363	8	women	woman	NOUN
hassl-4543	363	9	tend	tend	VERB
hassl-4543	363	10	to	to	PART
hassl-4543	363	11	have	have	VERB
hassl-4543	363	12	higher	high	ADJ
hassl-4543	363	13	ethical	ethical	ADJ
hassl-4543	363	14	standards	standard	NOUN
hassl-4543	363	15	and	and	CCONJ
hassl-4543	363	16	a	a	DET
hassl-4543	363	17	more	more	ADV
hassl-4543	363	18	risk	risk	NOUN
hassl-4543	363	19	-	-	PUNCT
hassl-4543	363	20	averse	averse	ADJ
hassl-4543	363	21	attitude	attitude	NOUN
hassl-4543	363	22	,	,	PUNCT
hassl-4543	363	23	thereby	thereby	ADV
hassl-4543	363	24	reducing	reduce	VERB
hassl-4543	363	25	corporate	corporate	ADJ
hassl-4543	363	26	tax	tax	NOUN
hassl-4543	363	27	aggressiveness	aggressiveness	NOUN
hassl-4543	363	28	.	.	PUNCT
hassl-4543	364	1	this	this	DET
hassl-4543	364	2	insignificance	insignificance	NOUN
hassl-4543	364	3	may	may	AUX
hassl-4543	364	4	be	be	AUX
hassl-4543	364	5	explained	explain	VERB
hassl-4543	364	6	by	by	ADP
hassl-4543	364	7	the	the	DET
hassl-4543	364	8	institutional	institutional	ADJ
hassl-4543	364	9	context	context	NOUN
hassl-4543	364	10	and	and	CCONJ
hassl-4543	364	11	corporate	corporate	ADJ
hassl-4543	364	12	culture	culture	NOUN
hassl-4543	364	13	in	in	ADP
hassl-4543	364	14	indonesia	indonesia	PROPN
hassl-4543	364	15	,	,	PUNCT
hassl-4543	364	16	where	where	SCONJ
hassl-4543	364	17	women	woman	NOUN
hassl-4543	364	18	on	on	ADP
hassl-4543	364	19	boards	board	NOUN
hassl-4543	364	20	or	or	CCONJ
hassl-4543	364	21	serving	serve	VERB
hassl-4543	364	22	as	as	ADP
hassl-4543	364	23	ceos	ceos	NOUN
hassl-4543	364	24	may	may	AUX
hassl-4543	364	25	not	not	PART
hassl-4543	364	26	yet	yet	ADV
hassl-4543	364	27	have	have	VERB
hassl-4543	364	28	sufficient	sufficient	ADJ
hassl-4543	364	29	influence	influence	NOUN
hassl-4543	364	30	to	to	PART
hassl-4543	364	31	change	change	VERB
hassl-4543	364	32	corporate	corporate	ADJ
hassl-4543	364	33	tax	tax	NOUN
hassl-4543	364	34	policies	policy	NOUN
hassl-4543	364	35	.	.	PUNCT
hassl-4543	365	1	although	although	SCONJ
hassl-4543	365	2	previous	previous	ADJ
hassl-4543	365	3	research	research	NOUN
hassl-4543	365	4	suggests	suggest	VERB
hassl-4543	365	5	that	that	SCONJ
hassl-4543	365	6	women	woman	NOUN
hassl-4543	365	7	can	can	AUX
hassl-4543	365	8	encourage	encourage	VERB
hassl-4543	365	9	better	well	ADJ
hassl-4543	365	10	governance	governance	NOUN
hassl-4543	365	11	practices	practice	NOUN
hassl-4543	365	12	and	and	CCONJ
hassl-4543	365	13	increase	increase	VERB
hassl-4543	365	14	transparency	transparency	NOUN
hassl-4543	365	15	(	(	PUNCT
hassl-4543	365	16	gul	gul	PROPN
hassl-4543	365	17	et	et	PROPN
hassl-4543	365	18	al	al	PROPN
hassl-4543	365	19	.	.	PROPN
hassl-4543	365	20	,	,	PUNCT
hassl-4543	365	21	2011	2011	NUM
hassl-4543	365	22	;	;	PUNCT
hassl-4543	365	23	harymawan	harymawan	PROPN
hassl-4543	365	24	et	et	PROPN
hassl-4543	365	25	al	al	PROPN
hassl-4543	365	26	.	.	PROPN
hassl-4543	365	27	,	,	PUNCT
hassl-4543	365	28	2019	2019	NUM
hassl-4543	365	29	)	)	PUNCT
hassl-4543	365	30	,	,	PUNCT
hassl-4543	365	31	regression	regression	NOUN
hassl-4543	365	32	results	result	NOUN
hassl-4543	365	33	indicate	indicate	VERB
hassl-4543	365	34	that	that	SCONJ
hassl-4543	365	35	this	this	DET
hassl-4543	365	36	influence	influence	NOUN
hassl-4543	365	37	is	be	AUX
hassl-4543	365	38	not	not	PART
hassl-4543	365	39	directly	directly	ADV
hassl-4543	365	40	reflected	reflect	VERB
hassl-4543	365	41	in	in	ADP
hassl-4543	365	42	tax	tax	NOUN
hassl-4543	365	43	avoidance	avoidance	NOUN
hassl-4543	365	44	policies	policy	NOUN
hassl-4543	365	45	.	.	PUNCT
hassl-4543	366	1	one	one	NUM
hassl-4543	366	2	possible	possible	ADJ
hassl-4543	366	3	explanation	explanation	NOUN
hassl-4543	366	4	is	be	AUX
hassl-4543	366	5	that	that	SCONJ
hassl-4543	366	6	women	woman	NOUN
hassl-4543	366	7	in	in	ADP
hassl-4543	366	8	leadership	leadership	NOUN
hassl-4543	366	9	positions	position	NOUN
hassl-4543	366	10	often	often	ADV
hassl-4543	366	11	face	face	VERB
hassl-4543	366	12	structural	structural	ADJ
hassl-4543	366	13	barriers	barrier	NOUN
hassl-4543	366	14	that	that	PRON
hassl-4543	366	15	limit	limit	VERB
hassl-4543	366	16	their	their	PRON
hassl-4543	366	17	ability	ability	NOUN
hassl-4543	366	18	to	to	PART
hassl-4543	366	19	influence	influence	VERB
hassl-4543	366	20	strategic	strategic	ADJ
hassl-4543	366	21	decisions	decision	NOUN
hassl-4543	366	22	,	,	PUNCT
hassl-4543	366	23	including	include	VERB
hassl-4543	366	24	those	those	PRON
hassl-4543	366	25	related	relate	VERB
hassl-4543	366	26	to	to	ADP
hassl-4543	366	27	taxation	taxation	NOUN
hassl-4543	366	28	.	.	PUNCT
hassl-4543	367	1	overall	overall	ADV
hassl-4543	367	2	,	,	PUNCT
hassl-4543	367	3	although	although	SCONJ
hassl-4543	367	4	gender	gender	NOUN
hassl-4543	367	5	diversity	diversity	NOUN
hassl-4543	367	6	is	be	AUX
hassl-4543	367	7	considered	consider	VERB
hassl-4543	367	8	an	an	DET
hassl-4543	367	9	important	important	ADJ
hassl-4543	367	10	element	element	NOUN
hassl-4543	367	11	in	in	ADP
hassl-4543	367	12	improving	improve	VERB
hassl-4543	367	13	corporate	corporate	ADJ
hassl-4543	367	14	governance	governance	NOUN
hassl-4543	367	15	,	,	PUNCT
hassl-4543	367	16	the	the	DET
hassl-4543	367	17	findings	finding	NOUN
hassl-4543	367	18	of	of	ADP
hassl-4543	367	19	this	this	DET
hassl-4543	367	20	study	study	NOUN
hassl-4543	367	21	indicate	indicate	VERB
hassl-4543	367	22	that	that	SCONJ
hassl-4543	367	23	the	the	DET
hassl-4543	367	24	direct	direct	ADJ
hassl-4543	367	25	effect	effect	NOUN
hassl-4543	367	26	of	of	ADP
hassl-4543	367	27	gd1	gd1	PROPN
hassl-4543	367	28	and	and	CCONJ
hassl-4543	367	29	gd2	gd2	NOUN
hassl-4543	367	30	on	on	ADP
hassl-4543	367	31	etr	etr	PROPN
hassl-4543	367	32	is	be	AUX
hassl-4543	367	33	insignificant	insignificant	ADJ
hassl-4543	367	34	.	.	PUNCT
hassl-4543	368	1	this	this	DET
hassl-4543	368	2	highlights	highlight	NOUN
hassl-4543	368	3	the	the	DET
hassl-4543	368	4	need	need	NOUN
hassl-4543	368	5	to	to	PART
hassl-4543	368	6	strengthen	strengthen	VERB
hassl-4543	368	7	the	the	DET
hassl-4543	368	8	role	role	NOUN
hassl-4543	368	9	of	of	ADP
hassl-4543	368	10	women	woman	NOUN
hassl-4543	368	11	in	in	ADP
hassl-4543	368	12	strategic	strategic	ADJ
hassl-4543	368	13	decision	decision	NOUN
hassl-4543	368	14	-	-	PUNCT
hassl-4543	368	15	making	make	VERB
hassl-4543	368	16	and	and	CCONJ
hassl-4543	368	17	undertake	undertake	VERB
hassl-4543	368	18	governance	governance	NOUN
hassl-4543	368	19	reforms	reform	NOUN
hassl-4543	368	20	to	to	PART
hassl-4543	368	21	ensure	ensure	VERB
hassl-4543	368	22	that	that	SCONJ
hassl-4543	368	23	the	the	DET
hassl-4543	368	24	presence	presence	NOUN
hassl-4543	368	25	of	of	ADP
hassl-4543	368	26	women	woman	NOUN
hassl-4543	368	27	on	on	ADP
hassl-4543	368	28	boards	board	NOUN
hassl-4543	368	29	or	or	CCONJ
hassl-4543	368	30	as	as	ADP
hassl-4543	368	31	ceos	ceos	NOUN
hassl-4543	368	32	can	can	AUX
hassl-4543	368	33	have	have	VERB
hassl-4543	368	34	a	a	DET
hassl-4543	368	35	tangible	tangible	ADJ
hassl-4543	368	36	impact	impact	NOUN
hassl-4543	368	37	on	on	ADP
hassl-4543	368	38	corporate	corporate	ADJ
hassl-4543	368	39	policies	policy	NOUN
hassl-4543	368	40	,	,	PUNCT
hassl-4543	368	41	including	include	VERB
hassl-4543	368	42	reducing	reduce	VERB
hassl-4543	368	43	tax	tax	NOUN
hassl-4543	368	44	avoidance	avoidance	NOUN
hassl-4543	368	45	.	.	PUNCT
hassl-4543	369	1	thus	thus	ADV
hassl-4543	369	2	,	,	PUNCT
hassl-4543	369	3	although	although	SCONJ
hassl-4543	369	4	gender	gender	NOUN
hassl-4543	369	5	diversity	diversity	NOUN
hassl-4543	369	6	has	have	VERB
hassl-4543	369	7	significant	significant	ADJ
hassl-4543	369	8	potential	potential	NOUN
hassl-4543	369	9	to	to	PART
hassl-4543	369	10	improve	improve	VERB
hassl-4543	369	11	good	good	ADJ
hassl-4543	369	12	governance	governance	NOUN
hassl-4543	369	13	,	,	PUNCT
hassl-4543	369	14	its	its	PRON
hassl-4543	369	15	effectiveness	effectiveness	NOUN
hassl-4543	369	16	in	in	ADP
hassl-4543	369	17	the	the	DET
hassl-4543	369	18	context	context	NOUN
hassl-4543	369	19	of	of	ADP
hassl-4543	369	20	tax	tax	NOUN
hassl-4543	369	21	avoidance	avoidance	NOUN
hassl-4543	369	22	may	may	AUX
hassl-4543	369	23	require	require	VERB
hassl-4543	369	24	stronger	strong	ADJ
hassl-4543	369	25	institutional	institutional	ADJ
hassl-4543	369	26	support	support	NOUN
hassl-4543	369	27	and	and	CCONJ
hassl-4543	369	28	a	a	DET
hassl-4543	369	29	more	more	ADV
hassl-4543	369	30	inclusive	inclusive	ADJ
hassl-4543	369	31	corporate	corporate	ADJ
hassl-4543	369	32	culture	culture	NOUN
hassl-4543	369	33	(	(	PUNCT
hassl-4543	369	34	hoseini	hoseini	NOUN
hassl-4543	369	35	et	et	PROPN
hassl-4543	369	36	al	al	PROPN
hassl-4543	369	37	.	.	PROPN
hassl-4543	369	38	,	,	PUNCT
hassl-4543	369	39	2019	2019	NUM
hassl-4543	369	40	;	;	PUNCT
hassl-4543	369	41	lanis	lanis	PROPN
hassl-4543	369	42	et	et	PROPN
hassl-4543	369	43	al	al	PROPN
hassl-4543	369	44	.	.	PROPN
hassl-4543	369	45	,	,	PUNCT
hassl-4543	369	46	2017	2017	NUM
hassl-4543	369	47	)	)	PUNCT
hassl-4543	369	48	.	.	PUNCT
hassl-4543	370	1	the	the	DET
hassl-4543	370	2	findings	finding	NOUN
hassl-4543	370	3	of	of	ADP
hassl-4543	370	4	this	this	DET
hassl-4543	370	5	study	study	NOUN
hassl-4543	370	6	(	(	PUNCT
hassl-4543	370	7	models	model	NOUN
hassl-4543	370	8	2	2	NUM
hassl-4543	370	9	and	and	CCONJ
hassl-4543	370	10	3	3	NUM
hassl-4543	370	11	)	)	PUNCT
hassl-4543	370	12	also	also	ADV
hassl-4543	370	13	indicate	indicate	VERB
hassl-4543	370	14	that	that	SCONJ
hassl-4543	370	15	gender	gender	NOUN
hassl-4543	370	16	diversity	diversity	NOUN
hassl-4543	370	17	on	on	ADP
hassl-4543	370	18	the	the	DET
hassl-4543	370	19	board	board	NOUN
hassl-4543	370	20	,	,	PUNCT
hassl-4543	370	21	either	either	CCONJ
hassl-4543	370	22	through	through	ADP
hassl-4543	370	23	the	the	DET
hassl-4543	370	24	proportion	proportion	NOUN
hassl-4543	370	25	of	of	ADP
hassl-4543	370	26	female	female	ADJ
hassl-4543	370	27	members	member	NOUN
hassl-4543	370	28	(	(	PUNCT
hassl-4543	370	29	gd1	gd1	NOUN
hassl-4543	370	30	)	)	PUNCT
hassl-4543	370	31	or	or	CCONJ
hassl-4543	370	32	the	the	DET
hassl-4543	370	33	presence	presence	NOUN
hassl-4543	370	34	of	of	ADP
hassl-4543	370	35	a	a	DET
hassl-4543	370	36	female	female	ADJ
hassl-4543	370	37	ceo	ceo	NOUN
hassl-4543	370	38	(	(	PUNCT
hassl-4543	370	39	gd2	gd2	NOUN
hassl-4543	370	40	)	)	PUNCT
hassl-4543	370	41	,	,	PUNCT
hassl-4543	370	42	does	do	AUX
hassl-4543	370	43	not	not	PART
hassl-4543	370	44	significantly	significantly	ADV
hassl-4543	370	45	moderate	moderate	VERB
hassl-4543	370	46	the	the	DET
hassl-4543	370	47	relationship	relationship	NOUN
hassl-4543	370	48	between	between	ADP
hassl-4543	370	49	corporate	corporate	ADJ
hassl-4543	370	50	governance	governance	NOUN
hassl-4543	370	51	(	(	PUNCT
hassl-4543	370	52	bod	bod	ADJ
hassl-4543	370	53	,	,	PUNCT
hassl-4543	370	54	boc	boc	NOUN
hassl-4543	370	55	,	,	PUNCT
hassl-4543	370	56	and	and	CCONJ
hassl-4543	370	57	pic	pic	NOUN
hassl-4543	370	58	)	)	PUNCT
hassl-4543	370	59	and	and	CCONJ
hassl-4543	370	60	tax	tax	NOUN
hassl-4543	370	61	avoidance	avoidance	NOUN
hassl-4543	370	62	(	(	PUNCT
hassl-4543	370	63	etr	etr	NOUN
hassl-4543	370	64	)	)	PUNCT
hassl-4543	370	65	.	.	PUNCT
hassl-4543	371	1	in	in	ADP
hassl-4543	371	2	the	the	DET
hassl-4543	371	3	regression	regression	NOUN
hassl-4543	371	4	model	model	NOUN
hassl-4543	371	5	with	with	ADP
hassl-4543	371	6	the	the	DET
hassl-4543	371	7	moderating	moderate	VERB
hassl-4543	371	8	variable	variable	NOUN
hassl-4543	371	9	gd1	gd1	PROPN
hassl-4543	371	10	,	,	PUNCT
hassl-4543	371	11	the	the	DET
hassl-4543	371	12	interaction	interaction	NOUN
hassl-4543	371	13	between	between	ADP
hassl-4543	371	14	the	the	DET
hassl-4543	371	15	size	size	NOUN
hassl-4543	371	16	of	of	ADP
hassl-4543	371	17	the	the	DET
hassl-4543	371	18	board	board	NOUN
hassl-4543	371	19	of	of	ADP
hassl-4543	371	20	directors	director	NOUN
hassl-4543	371	21	(	(	PUNCT
hassl-4543	371	22	bod	bod	PROPN
hassl-4543	371	23	)	)	PUNCT
hassl-4543	371	24	and	and	CCONJ
hassl-4543	371	25	gd1	gd1	PROPN
hassl-4543	371	26	shows	show	VERB
hassl-4543	371	27	a	a	DET
hassl-4543	371	28	negative	negative	ADJ
hassl-4543	371	29	coefficient	coefficient	NOUN
hassl-4543	371	30	(	(	PUNCT
hassl-4543	371	31	-0.0732	-0.0732	NOUN
hassl-4543	371	32	)	)	PUNCT
hassl-4543	371	33	but	but	CCONJ
hassl-4543	371	34	is	be	AUX
hassl-4543	371	35	not	not	PART
hassl-4543	371	36	statistically	statistically	ADV
hassl-4543	371	37	significant	significant	ADJ
hassl-4543	371	38	.	.	PUNCT
hassl-4543	372	1	similarly	similarly	ADV
hassl-4543	372	2	,	,	PUNCT
hassl-4543	372	3	the	the	DET
hassl-4543	372	4	interaction	interaction	NOUN
hassl-4543	372	5	between	between	ADP
hassl-4543	372	6	the	the	DET
hassl-4543	372	7	size	size	NOUN
hassl-4543	372	8	of	of	ADP
hassl-4543	372	9	the	the	DET
hassl-4543	372	10	board	board	NOUN
hassl-4543	372	11	of	of	ADP
hassl-4543	372	12	commissioners	commissioner	NOUN
hassl-4543	372	13	(	(	PUNCT
hassl-4543	372	14	boc	boc	NOUN
hassl-4543	372	15	)	)	PUNCT
hassl-4543	372	16	and	and	CCONJ
hassl-4543	372	17	gd1	gd1	NOUN
hassl-4543	372	18	produces	produce	VERB
hassl-4543	372	19	a	a	DET
hassl-4543	372	20	positive	positive	ADJ
hassl-4543	372	21	coefficient	coefficient	NOUN
hassl-4543	372	22	(	(	PUNCT
hassl-4543	372	23	0.0220	0.0220	NUM
hassl-4543	372	24	)	)	PUNCT
hassl-4543	372	25	,	,	PUNCT
hassl-4543	372	26	which	which	PRON
hassl-4543	372	27	is	be	AUX
hassl-4543	372	28	also	also	ADV
hassl-4543	372	29	not	not	PART
hassl-4543	372	30	significant	significant	ADJ
hassl-4543	372	31	.	.	PUNCT
hassl-4543	373	1	these	these	DET
hassl-4543	373	2	results	result	NOUN
hassl-4543	373	3	indicate	indicate	VERB
hassl-4543	373	4	that	that	SCONJ
hassl-4543	373	5	the	the	DET
hassl-4543	373	6	presence	presence	NOUN
hassl-4543	373	7	of	of	ADP
hassl-4543	373	8	women	woman	NOUN
hassl-4543	373	9	on	on	ADP
hassl-4543	373	10	the	the	DET
hassl-4543	373	11	board	board	NOUN
hassl-4543	373	12	does	do	AUX
hassl-4543	373	13	not	not	PART
hassl-4543	373	14	provide	provide	VERB
hassl-4543	373	15	a	a	DET
hassl-4543	373	16	consistent	consistent	ADJ
hassl-4543	373	17	moderating	moderate	VERB
hassl-4543	373	18	effect	effect	NOUN
hassl-4543	373	19	on	on	ADP
hassl-4543	373	20	the	the	DET
hassl-4543	373	21	relationship	relationship	NOUN
hassl-4543	373	22	between	between	ADP
hassl-4543	373	23	corporate	corporate	ADJ
hassl-4543	373	24	governance	governance	NOUN
hassl-4543	373	25	and	and	CCONJ
hassl-4543	373	26	tax	tax	NOUN
hassl-4543	373	27	avoidance	avoidance	NOUN
hassl-4543	373	28	.	.	PUNCT
hassl-4543	374	1	this	this	DET
hassl-4543	374	2	finding	finding	NOUN
hassl-4543	374	3	contradicts	contradict	VERB
hassl-4543	374	4	previous	previous	ADJ
hassl-4543	374	5	research	research	NOUN
hassl-4543	374	6	by	by	ADP
hassl-4543	374	7	peni	peni	NOUN
hassl-4543	374	8	and	and	CCONJ
hassl-4543	374	9	vähämaa	vähämaa	NOUN
hassl-4543	374	10	(	(	PUNCT
hassl-4543	374	11	2010	2010	NUM
hassl-4543	374	12	)	)	PUNCT
hassl-4543	374	13	and	and	CCONJ
hassl-4543	374	14	richardson	richardson	PROPN
hassl-4543	374	15	et	et	PROPN
hassl-4543	374	16	al	al	PROPN
hassl-4543	374	17	.	.	PROPN
hassl-4543	375	1	(	(	PUNCT
hassl-4543	375	2	2016	2016	NUM
hassl-4543	375	3	)	)	PUNCT
hassl-4543	375	4	,	,	PUNCT
hassl-4543	375	5	which	which	PRON
hassl-4543	375	6	argues	argue	VERB
hassl-4543	375	7	that	that	SCONJ
hassl-4543	375	8	female	female	ADJ
hassl-4543	375	9	board	board	NOUN
hassl-4543	375	10	members	member	NOUN
hassl-4543	375	11	tend	tend	VERB
hassl-4543	375	12	to	to	PART
hassl-4543	375	13	increase	increase	VERB
hassl-4543	375	14	oversight	oversight	NOUN
hassl-4543	375	15	,	,	PUNCT
hassl-4543	375	16	improve	improve	VERB
hassl-4543	375	17	transparency	transparency	NOUN
hassl-4543	375	18	,	,	PUNCT
hassl-4543	375	19	and	and	CCONJ
hassl-4543	375	20	reduce	reduce	VERB
hassl-4543	375	21	corporate	corporate	ADJ
hassl-4543	375	22	tax	tax	NOUN
hassl-4543	375	23	avoidance	avoidance	NOUN
hassl-4543	375	24	.	.	PUNCT
hassl-4543	376	1	in	in	ADP
hassl-4543	376	2	the	the	DET
hassl-4543	376	3	model	model	NOUN
hassl-4543	376	4	involving	involve	VERB
hassl-4543	376	5	the	the	DET
hassl-4543	376	6	presence	presence	NOUN
hassl-4543	376	7	of	of	ADP
hassl-4543	376	8	a	a	DET
hassl-4543	376	9	female	female	ADJ
hassl-4543	376	10	ceo	ceo	NOUN
hassl-4543	376	11	(	(	PUNCT
hassl-4543	376	12	gd2	gd2	NOUN
hassl-4543	376	13	)	)	PUNCT
hassl-4543	376	14	,	,	PUNCT
hassl-4543	376	15	the	the	DET
hassl-4543	376	16	results	result	NOUN
hassl-4543	376	17	also	also	ADV
hassl-4543	376	18	show	show	VERB
hassl-4543	376	19	that	that	SCONJ
hassl-4543	376	20	the	the	DET
hassl-4543	376	21	interaction	interaction	NOUN
hassl-4543	376	22	between	between	ADP
hassl-4543	376	23	the	the	DET
hassl-4543	376	24	moderating	moderate	VERB
hassl-4543	376	25	variable	variable	ADJ
hassl-4543	376	26	gd2	gd2	NOUN
hassl-4543	376	27	and	and	CCONJ
hassl-4543	376	28	the	the	DET
hassl-4543	376	29	corporate	corporate	ADJ
hassl-4543	376	30	governance	governance	NOUN
hassl-4543	376	31	variables	variable	NOUN
hassl-4543	376	32	is	be	AUX
hassl-4543	376	33	not	not	PART
hassl-4543	376	34	significant	significant	ADJ
hassl-4543	376	35	.	.	PUNCT
hassl-4543	377	1	for	for	ADP
hassl-4543	377	2	example	example	NOUN
hassl-4543	377	3	,	,	PUNCT
hassl-4543	377	4	the	the	DET
hassl-4543	377	5	interaction	interaction	NOUN
hassl-4543	377	6	between	between	ADP
hassl-4543	377	7	boc	boc	NOUN
hassl-4543	377	8	and	and	CCONJ
hassl-4543	377	9	gd2	gd2	NOUN
hassl-4543	377	10	produces	produce	VERB
hassl-4543	377	11	a	a	DET
hassl-4543	377	12	positive	positive	ADJ
hassl-4543	377	13	coefficient	coefficient	NOUN
hassl-4543	377	14	(	(	PUNCT
hassl-4543	377	15	0.0467	0.0467	NUM
hassl-4543	377	16	)	)	PUNCT
hassl-4543	377	17	with	with	ADP
hassl-4543	377	18	a	a	DET
hassl-4543	377	19	t	t	NOUN
hassl-4543	377	20	-	-	PUNCT
hassl-4543	377	21	value	value	NOUN
hassl-4543	377	22	of	of	ADP
hassl-4543	377	23	0.64	0.64	NUM
hassl-4543	377	24	,	,	PUNCT
hassl-4543	377	25	while	while	SCONJ
hassl-4543	377	26	the	the	DET
hassl-4543	377	27	interaction	interaction	NOUN
hassl-4543	377	28	between	between	ADP
hassl-4543	377	29	humanities	humanity	NOUN
hassl-4543	377	30	and	and	CCONJ
hassl-4543	377	31	social	social	ADJ
hassl-4543	377	32	sciences	science	NOUN
hassl-4543	377	33	letters	letter	NOUN
hassl-4543	377	34	,	,	PUNCT
hassl-4543	377	35	2025	2025	NUM
hassl-4543	377	36	,	,	PUNCT
hassl-4543	377	37	13(4	13(4	NUM
hassl-4543	377	38	):	):	PUNCT
hassl-4543	377	39	1717	1717	NUM
hassl-4543	377	40	-	-	SYM
hassl-4543	377	41	1734	1734	NUM
hassl-4543	377	42	1731	1731	NUM
hassl-4543	377	43	©	©	PROPN
hassl-4543	377	44	2025	2025	NUM
hassl-4543	377	45	conscientia	conscientia	PROPN
hassl-4543	377	46	beam	beam	PROPN
hassl-4543	377	47	.	.	PUNCT
hassl-4543	378	1	all	all	DET
hassl-4543	378	2	rights	right	NOUN
hassl-4543	378	3	reserved	reserve	VERB
hassl-4543	378	4	.	.	PUNCT
hassl-4543	379	1	pic	pic	NOUN
hassl-4543	379	2	and	and	CCONJ
hassl-4543	379	3	gd2	gd2	PROPN
hassl-4543	379	4	shows	show	VERB
hassl-4543	379	5	a	a	DET
hassl-4543	379	6	negative	negative	ADJ
hassl-4543	379	7	coefficient	coefficient	NOUN
hassl-4543	379	8	(	(	PUNCT
hassl-4543	379	9	-0.2567	-0.2567	ADJ
hassl-4543	379	10	)	)	PUNCT
hassl-4543	379	11	with	with	ADP
hassl-4543	379	12	a	a	DET
hassl-4543	379	13	t	t	NOUN
hassl-4543	379	14	-	-	PUNCT
hassl-4543	379	15	value	value	NOUN
hassl-4543	379	16	of	of	ADP
hassl-4543	379	17	-0.77	-0.77	PROPN
hassl-4543	379	18	.	.	PUNCT
hassl-4543	380	1	these	these	DET
hassl-4543	380	2	findings	finding	NOUN
hassl-4543	380	3	indicate	indicate	VERB
hassl-4543	380	4	that	that	SCONJ
hassl-4543	380	5	the	the	DET
hassl-4543	380	6	presence	presence	NOUN
hassl-4543	380	7	of	of	ADP
hassl-4543	380	8	a	a	DET
hassl-4543	380	9	female	female	ADJ
hassl-4543	380	10	ceo	ceo	NOUN
hassl-4543	380	11	in	in	ADP
hassl-4543	380	12	a	a	DET
hassl-4543	380	13	company	company	NOUN
hassl-4543	380	14	does	do	AUX
hassl-4543	380	15	not	not	PART
hassl-4543	380	16	significantly	significantly	ADV
hassl-4543	380	17	change	change	VERB
hassl-4543	380	18	the	the	DET
hassl-4543	380	19	relationship	relationship	NOUN
hassl-4543	380	20	between	between	ADP
hassl-4543	380	21	corporate	corporate	ADJ
hassl-4543	380	22	governance	governance	NOUN
hassl-4543	380	23	and	and	CCONJ
hassl-4543	380	24	tax	tax	NOUN
hassl-4543	380	25	avoidance	avoidance	NOUN
hassl-4543	380	26	.	.	PUNCT
hassl-4543	381	1	this	this	PRON
hassl-4543	381	2	may	may	AUX
hassl-4543	381	3	reflect	reflect	VERB
hassl-4543	381	4	cultural	cultural	ADJ
hassl-4543	381	5	and	and	CCONJ
hassl-4543	381	6	structural	structural	ADJ
hassl-4543	381	7	limitations	limitation	NOUN
hassl-4543	381	8	in	in	ADP
hassl-4543	381	9	indonesia	indonesia	PROPN
hassl-4543	381	10	that	that	PRON
hassl-4543	381	11	reduce	reduce	VERB
hassl-4543	381	12	the	the	DET
hassl-4543	381	13	influence	influence	NOUN
hassl-4543	381	14	of	of	ADP
hassl-4543	381	15	women	woman	NOUN
hassl-4543	381	16	in	in	ADP
hassl-4543	381	17	leadership	leadership	NOUN
hassl-4543	381	18	positions	position	NOUN
hassl-4543	381	19	,	,	PUNCT
hassl-4543	381	20	despite	despite	SCONJ
hassl-4543	381	21	previous	previous	ADJ
hassl-4543	381	22	theory	theory	NOUN
hassl-4543	381	23	suggesting	suggest	VERB
hassl-4543	381	24	that	that	SCONJ
hassl-4543	381	25	women	woman	NOUN
hassl-4543	381	26	tend	tend	VERB
hassl-4543	381	27	to	to	PART
hassl-4543	381	28	behave	behave	VERB
hassl-4543	381	29	more	more	ADV
hassl-4543	381	30	ethically	ethically	ADV
hassl-4543	381	31	and	and	CCONJ
hassl-4543	381	32	are	be	AUX
hassl-4543	381	33	more	more	ADV
hassl-4543	381	34	riskaverse	riskaverse	NOUN
hassl-4543	381	35	in	in	ADP
hassl-4543	381	36	decision	decision	NOUN
hassl-4543	381	37	-	-	PUNCT
hassl-4543	381	38	making	making	NOUN
hassl-4543	381	39	(	(	PUNCT
hassl-4543	381	40	gul	gul	NOUN
hassl-4543	381	41	et	et	PROPN
hassl-4543	381	42	al	al	PROPN
hassl-4543	381	43	.	.	PROPN
hassl-4543	381	44	,	,	PUNCT
hassl-4543	381	45	2011	2011	NUM
hassl-4543	381	46	;	;	PUNCT
hassl-4543	381	47	harymawan	harymawan	PROPN
hassl-4543	381	48	et	et	PROPN
hassl-4543	381	49	al	al	PROPN
hassl-4543	381	50	.	.	PROPN
hassl-4543	381	51	,	,	PUNCT
hassl-4543	381	52	2019	2019	NUM
hassl-4543	381	53	)	)	PUNCT
hassl-4543	381	54	.	.	PUNCT
hassl-4543	382	1	regardless	regardless	ADV
hassl-4543	382	2	of	of	ADP
hassl-4543	382	3	prior	prior	ADJ
hassl-4543	382	4	research	research	NOUN
hassl-4543	382	5	proposing	propose	VERB
hassl-4543	382	6	that	that	SCONJ
hassl-4543	382	7	corporate	corporate	ADJ
hassl-4543	382	8	governance	governance	NOUN
hassl-4543	382	9	and	and	CCONJ
hassl-4543	382	10	tax	tax	NOUN
hassl-4543	382	11	avoidance	avoidance	NOUN
hassl-4543	382	12	can	can	AUX
hassl-4543	382	13	be	be	AUX
hassl-4543	382	14	mitigated	mitigate	VERB
hassl-4543	382	15	with	with	ADP
hassl-4543	382	16	the	the	DET
hassl-4543	382	17	presence	presence	NOUN
hassl-4543	382	18	of	of	ADP
hassl-4543	382	19	gender	gender	NOUN
hassl-4543	382	20	diversity	diversity	NOUN
hassl-4543	382	21	(	(	PUNCT
hassl-4543	382	22	lanis	lanis	PROPN
hassl-4543	382	23	et	et	PROPN
hassl-4543	382	24	al	al	PROPN
hassl-4543	382	25	.	.	PROPN
hassl-4543	382	26	,	,	PUNCT
hassl-4543	382	27	2017	2017	NUM
hassl-4543	382	28	)	)	PUNCT
hassl-4543	382	29	,	,	PUNCT
hassl-4543	382	30	this	this	DET
hassl-4543	382	31	study	study	NOUN
hassl-4543	382	32	did	do	AUX
hassl-4543	382	33	not	not	PART
hassl-4543	382	34	find	find	VERB
hassl-4543	382	35	strong	strong	ADJ
hassl-4543	382	36	supportive	supportive	ADJ
hassl-4543	382	37	evidence	evidence	NOUN
hassl-4543	382	38	in	in	ADP
hassl-4543	382	39	relation	relation	NOUN
hassl-4543	382	40	to	to	ADP
hassl-4543	382	41	indonesian	indonesian	ADJ
hassl-4543	382	42	firms	firm	NOUN
hassl-4543	382	43	.	.	PUNCT
hassl-4543	383	1	differences	difference	NOUN
hassl-4543	383	2	in	in	ADP
hassl-4543	383	3	culture	culture	NOUN
hassl-4543	383	4	,	,	PUNCT
hassl-4543	383	5	regulatory	regulatory	ADJ
hassl-4543	383	6	structure	structure	NOUN
hassl-4543	383	7	,	,	PUNCT
hassl-4543	383	8	and	and	CCONJ
hassl-4543	383	9	the	the	DET
hassl-4543	383	10	manner	manner	NOUN
hassl-4543	383	11	in	in	ADP
hassl-4543	383	12	which	which	PRON
hassl-4543	383	13	governance	governance	NOUN
hassl-4543	383	14	is	be	AUX
hassl-4543	383	15	practiced	practice	VERB
hassl-4543	383	16	within	within	ADP
hassl-4543	383	17	a	a	DET
hassl-4543	383	18	country	country	NOUN
hassl-4543	383	19	may	may	AUX
hassl-4543	383	20	explain	explain	VERB
hassl-4543	383	21	this	this	DET
hassl-4543	383	22	discrepancy	discrepancy	NOUN
hassl-4543	383	23	in	in	ADP
hassl-4543	383	24	indonesia	indonesia	PROPN
hassl-4543	383	25	.	.	PUNCT
hassl-4543	384	1	providing	provide	VERB
hassl-4543	384	2	women	woman	NOUN
hassl-4543	384	3	with	with	ADP
hassl-4543	384	4	more	more	ADJ
hassl-4543	384	5	governance	governance	NOUN
hassl-4543	384	6	reforms	reform	NOUN
hassl-4543	384	7	would	would	AUX
hassl-4543	384	8	allow	allow	VERB
hassl-4543	384	9	these	these	DET
hassl-4543	384	10	women	woman	NOUN
hassl-4543	384	11	to	to	PART
hassl-4543	384	12	have	have	VERB
hassl-4543	384	13	more	more	ADJ
hassl-4543	384	14	influence	influence	NOUN
hassl-4543	384	15	and	and	CCONJ
hassl-4543	384	16	control	control	NOUN
hassl-4543	384	17	over	over	ADP
hassl-4543	384	18	strategic	strategic	ADJ
hassl-4543	384	19	decisions	decision	NOUN
hassl-4543	384	20	,	,	PUNCT
hassl-4543	384	21	which	which	PRON
hassl-4543	384	22	is	be	AUX
hassl-4543	384	23	an	an	DET
hassl-4543	384	24	important	important	ADJ
hassl-4543	384	25	finding	finding	NOUN
hassl-4543	384	26	of	of	ADP
hassl-4543	384	27	the	the	DET
hassl-4543	384	28	study	study	NOUN
hassl-4543	384	29	.	.	PUNCT
hassl-4543	385	1	additionally	additionally	ADV
hassl-4543	385	2	,	,	PUNCT
hassl-4543	385	3	further	further	ADJ
hassl-4543	385	4	exploration	exploration	NOUN
hassl-4543	385	5	is	be	AUX
hassl-4543	385	6	required	require	VERB
hassl-4543	385	7	to	to	PART
hassl-4543	385	8	understand	understand	VERB
hassl-4543	385	9	some	some	PRON
hassl-4543	385	10	of	of	ADP
hassl-4543	385	11	the	the	DET
hassl-4543	385	12	contextual	contextual	ADJ
hassl-4543	385	13	factors	factor	NOUN
hassl-4543	385	14	why	why	SCONJ
hassl-4543	385	15	gender	gender	NOUN
hassl-4543	385	16	diversity	diversity	NOUN
hassl-4543	385	17	can	can	AUX
hassl-4543	385	18	amplify	amplify	VERB
hassl-4543	385	19	the	the	DET
hassl-4543	385	20	effect	effect	NOUN
hassl-4543	385	21	of	of	ADP
hassl-4543	385	22	tax	tax	NOUN
hassl-4543	385	23	avoidance	avoidance	NOUN
hassl-4543	385	24	,	,	PUNCT
hassl-4543	385	25	for	for	ADP
hassl-4543	385	26	example	example	NOUN
hassl-4543	385	27	,	,	PUNCT
hassl-4543	385	28	by	by	ADP
hassl-4543	385	29	increasing	increase	VERB
hassl-4543	385	30	the	the	DET
hassl-4543	385	31	educational	educational	ADJ
hassl-4543	385	32	and	and	CCONJ
hassl-4543	385	33	training	training	NOUN
hassl-4543	385	34	qualifications	qualification	NOUN
hassl-4543	385	35	of	of	ADP
hassl-4543	385	36	women	woman	NOUN
hassl-4543	385	37	who	who	PRON
hassl-4543	385	38	occupy	occupy	VERB
hassl-4543	385	39	crucial	crucial	ADJ
hassl-4543	385	40	board	board	NOUN
hassl-4543	385	41	and	and	CCONJ
hassl-4543	385	42	commissioner	commissioner	NOUN
hassl-4543	385	43	positions	position	NOUN
hassl-4543	385	44	.	.	PUNCT
hassl-4543	386	1	in	in	ADP
hassl-4543	386	2	conclusion	conclusion	NOUN
hassl-4543	386	3	,	,	PUNCT
hassl-4543	386	4	though	though	SCONJ
hassl-4543	386	5	gender	gender	NOUN
hassl-4543	386	6	diversity	diversity	NOUN
hassl-4543	386	7	is	be	AUX
hassl-4543	386	8	a	a	DET
hassl-4543	386	9	vital	vital	ADJ
hassl-4543	386	10	component	component	NOUN
hassl-4543	386	11	of	of	ADP
hassl-4543	386	12	corporate	corporate	ADJ
hassl-4543	386	13	governance	governance	NOUN
hassl-4543	386	14	,	,	PUNCT
hassl-4543	386	15	its	its	PRON
hassl-4543	386	16	relationship	relationship	NOUN
hassl-4543	386	17	with	with	ADP
hassl-4543	386	18	tax	tax	NOUN
hassl-4543	386	19	avoidance	avoidance	NOUN
hassl-4543	386	20	seems	seem	VERB
hassl-4543	386	21	to	to	PART
hassl-4543	386	22	require	require	VERB
hassl-4543	386	23	more	more	ADV
hassl-4543	386	24	developed	develop	VERB
hassl-4543	386	25	governance	governance	NOUN
hassl-4543	386	26	frameworks	framework	NOUN
hassl-4543	386	27	and	and	CCONJ
hassl-4543	386	28	corporate	corporate	ADJ
hassl-4543	386	29	cultures	culture	NOUN
hassl-4543	386	30	.	.	PUNCT
hassl-4543	387	1	4.5.3	4.5.3	X
hassl-4543	387	2	.	.	PUNCT
hassl-4543	388	1	the	the	DET
hassl-4543	388	2	effect	effect	NOUN
hassl-4543	388	3	of	of	ADP
hassl-4543	388	4	control	control	NOUN
hassl-4543	388	5	variable	variable	ADJ
hassl-4543	388	6	regression	regression	NOUN
hassl-4543	388	7	outcomes	outcome	NOUN
hassl-4543	388	8	report	report	VERB
hassl-4543	388	9	that	that	PRON
hassl-4543	388	10	firm	firm	ADJ
hassl-4543	388	11	size	size	NOUN
hassl-4543	388	12	(	(	PUNCT
hassl-4543	388	13	size	size	NOUN
hassl-4543	388	14	)	)	PUNCT
hassl-4543	388	15	,	,	PUNCT
hassl-4543	388	16	asset	asset	NOUN
hassl-4543	388	17	growth	growth	NOUN
hassl-4543	388	18	(	(	PUNCT
hassl-4543	388	19	growth	growth	NOUN
hassl-4543	388	20	)	)	PUNCT
hassl-4543	388	21	,	,	PUNCT
hassl-4543	388	22	leverage	leverage	NOUN
hassl-4543	388	23	(	(	PUNCT
hassl-4543	388	24	der	der	NOUN
hassl-4543	388	25	)	)	PUNCT
hassl-4543	388	26	,	,	PUNCT
hassl-4543	388	27	and	and	CCONJ
hassl-4543	388	28	profitability	profitability	NOUN
hassl-4543	388	29	(	(	PUNCT
hassl-4543	388	30	roa	roa	NOUN
hassl-4543	388	31	)	)	PUNCT
hassl-4543	388	32	have	have	VERB
hassl-4543	388	33	varying	vary	VERB
hassl-4543	388	34	effects	effect	NOUN
hassl-4543	388	35	on	on	ADP
hassl-4543	388	36	the	the	DET
hassl-4543	388	37	size	size	NOUN
hassl-4543	388	38	of	of	ADP
hassl-4543	388	39	tax	tax	NOUN
hassl-4543	388	40	avoidance	avoidance	NOUN
hassl-4543	388	41	(	(	PUNCT
hassl-4543	388	42	etr	etr	PROPN
hassl-4543	388	43	)	)	PUNCT
hassl-4543	388	44	.	.	PUNCT
hassl-4543	389	1	for	for	ADP
hassl-4543	389	2	the	the	DET
hassl-4543	389	3	base	base	NOUN
hassl-4543	389	4	model	model	NOUN
hassl-4543	389	5	,	,	PUNCT
hassl-4543	389	6	size	size	NOUN
hassl-4543	389	7	possesses	possess	VERB
hassl-4543	389	8	a	a	DET
hassl-4543	389	9	positive	positive	ADJ
hassl-4543	389	10	coefficient	coefficient	NOUN
hassl-4543	389	11	(	(	PUNCT
hassl-4543	389	12	approximately	approximately	ADV
hassl-4543	389	13	0.065	0.065	NUM
hassl-4543	389	14	)	)	PUNCT
hassl-4543	389	15	but	but	CCONJ
hassl-4543	389	16	is	be	AUX
hassl-4543	389	17	not	not	PART
hassl-4543	389	18	significant	significant	ADJ
hassl-4543	389	19	in	in	ADP
hassl-4543	389	20	all	all	DET
hassl-4543	389	21	models	model	NOUN
hassl-4543	389	22	,	,	PUNCT
hassl-4543	389	23	both	both	CCONJ
hassl-4543	389	24	with	with	ADP
hassl-4543	389	25	and	and	CCONJ
hassl-4543	389	26	without	without	ADP
hassl-4543	389	27	moderation	moderation	NOUN
hassl-4543	389	28	.	.	PUNCT
hassl-4543	390	1	this	this	PRON
hassl-4543	390	2	suggests	suggest	VERB
hassl-4543	390	3	that	that	SCONJ
hassl-4543	390	4	company	company	NOUN
hassl-4543	390	5	size	size	NOUN
hassl-4543	390	6	,	,	PUNCT
hassl-4543	390	7	measured	measure	VERB
hassl-4543	390	8	by	by	ADP
hassl-4543	390	9	the	the	DET
hassl-4543	390	10	log	log	NOUN
hassl-4543	390	11	of	of	ADP
hassl-4543	390	12	total	total	ADJ
hassl-4543	390	13	assets	asset	NOUN
hassl-4543	390	14	,	,	PUNCT
hassl-4543	390	15	has	have	VERB
hassl-4543	390	16	no	no	DET
hassl-4543	390	17	significant	significant	ADJ
hassl-4543	390	18	relationship	relationship	NOUN
hassl-4543	390	19	with	with	ADP
hassl-4543	390	20	tax	tax	NOUN
hassl-4543	390	21	avoidance	avoidance	NOUN
hassl-4543	390	22	in	in	ADP
hassl-4543	390	23	this	this	DET
hassl-4543	390	24	study	study	NOUN
hassl-4543	390	25	.	.	PUNCT
hassl-4543	391	1	the	the	DET
hassl-4543	391	2	growth	growth	NOUN
hassl-4543	391	3	variable	variable	NOUN
hassl-4543	391	4	,	,	PUNCT
hassl-4543	391	5	measured	measure	VERB
hassl-4543	391	6	by	by	ADP
hassl-4543	391	7	asset	asset	NOUN
hassl-4543	391	8	growth	growth	NOUN
hassl-4543	391	9	over	over	ADP
hassl-4543	391	10	a	a	DET
hassl-4543	391	11	period	period	NOUN
hassl-4543	391	12	of	of	ADP
hassl-4543	391	13	one	one	NUM
hassl-4543	391	14	year	year	NOUN
hassl-4543	391	15	,	,	PUNCT
hassl-4543	391	16	instead	instead	ADV
hassl-4543	391	17	possesses	possess	VERB
hassl-4543	391	18	a	a	DET
hassl-4543	391	19	very	very	ADV
hassl-4543	391	20	modest	modest	ADJ
hassl-4543	391	21	but	but	CCONJ
hassl-4543	391	22	non	non	ADJ
hassl-4543	391	23	-	-	ADJ
hassl-4543	391	24	significant	significant	ADJ
hassl-4543	391	25	coefficient	coefficient	NOUN
hassl-4543	391	26	.	.	PUNCT
hassl-4543	392	1	this	this	PRON
hassl-4543	392	2	suggests	suggest	VERB
hassl-4543	392	3	that	that	SCONJ
hassl-4543	392	4	asset	asset	NOUN
hassl-4543	392	5	growth	growth	NOUN
hassl-4543	392	6	is	be	AUX
hassl-4543	392	7	not	not	PART
hassl-4543	392	8	significantly	significantly	ADV
hassl-4543	392	9	related	relate	VERB
hassl-4543	392	10	to	to	ADP
hassl-4543	392	11	tax	tax	NOUN
hassl-4543	392	12	avoidance	avoidance	NOUN
hassl-4543	392	13	practices	practice	NOUN
hassl-4543	392	14	,	,	PUNCT
hassl-4543	392	15	perhaps	perhaps	ADV
hassl-4543	392	16	reflecting	reflect	VERB
hassl-4543	392	17	that	that	SCONJ
hassl-4543	392	18	high	high	ADJ
hassl-4543	392	19	-	-	PUNCT
hassl-4543	392	20	growth	growth	NOUN
hassl-4543	392	21	companies	company	NOUN
hassl-4543	392	22	are	be	AUX
hassl-4543	392	23	more	more	ADV
hassl-4543	392	24	focused	focused	ADJ
hassl-4543	392	25	on	on	ADP
hassl-4543	392	26	business	business	NOUN
hassl-4543	392	27	expansion	expansion	NOUN
hassl-4543	392	28	than	than	ADP
hassl-4543	392	29	tax	tax	NOUN
hassl-4543	392	30	planning	planning	NOUN
hassl-4543	392	31	.	.	PUNCT
hassl-4543	393	1	conversely	conversely	ADV
hassl-4543	393	2	,	,	PUNCT
hassl-4543	393	3	return	return	VERB
hassl-4543	393	4	on	on	ADP
hassl-4543	393	5	assets	asset	NOUN
hassl-4543	393	6	(	(	PUNCT
hassl-4543	393	7	roa	roa	NOUN
hassl-4543	393	8	)	)	PUNCT
hassl-4543	393	9	is	be	AUX
hassl-4543	393	10	positively	positively	ADV
hassl-4543	393	11	and	and	CCONJ
hassl-4543	393	12	strongly	strongly	ADV
hassl-4543	393	13	significant	significant	ADJ
hassl-4543	393	14	in	in	ADP
hassl-4543	393	15	all	all	PRON
hassl-4543	393	16	of	of	ADP
hassl-4543	393	17	the	the	DET
hassl-4543	393	18	main	main	ADJ
hassl-4543	393	19	models	model	NOUN
hassl-4543	393	20	.	.	PUNCT
hassl-4543	394	1	the	the	DET
hassl-4543	394	2	coefficient	coefficient	NOUN
hassl-4543	394	3	of	of	ADP
hassl-4543	394	4	roa	roa	PROPN
hassl-4543	394	5	is	be	AUX
hassl-4543	394	6	approximately	approximately	ADV
hassl-4543	394	7	0.11	0.11	NUM
hassl-4543	394	8	,	,	PUNCT
hassl-4543	394	9	indicating	indicate	VERB
hassl-4543	394	10	that	that	SCONJ
hassl-4543	394	11	companies	company	NOUN
hassl-4543	394	12	that	that	PRON
hassl-4543	394	13	are	be	AUX
hassl-4543	394	14	more	more	ADV
hassl-4543	394	15	profitable	profitable	ADJ
hassl-4543	394	16	utilize	utilize	VERB
hassl-4543	394	17	tax	tax	NOUN
hassl-4543	394	18	avoidance	avoidance	NOUN
hassl-4543	394	19	to	to	ADP
hassl-4543	394	20	a	a	DET
hassl-4543	394	21	lesser	less	ADJ
hassl-4543	394	22	extent	extent	NOUN
hassl-4543	394	23	.	.	PUNCT
hassl-4543	395	1	this	this	DET
hassl-4543	395	2	finding	finding	NOUN
hassl-4543	395	3	is	be	AUX
hassl-4543	395	4	consistent	consistent	ADJ
hassl-4543	395	5	with	with	ADP
hassl-4543	395	6	the	the	DET
hassl-4543	395	7	perception	perception	NOUN
hassl-4543	395	8	that	that	SCONJ
hassl-4543	395	9	profitable	profitable	ADJ
hassl-4543	395	10	companies	company	NOUN
hassl-4543	395	11	have	have	AUX
hassl-4543	395	12	a	a	DET
hassl-4543	395	13	better	well	ADJ
hassl-4543	395	14	capacity	capacity	NOUN
hassl-4543	395	15	to	to	PART
hassl-4543	395	16	pay	pay	VERB
hassl-4543	395	17	taxes	taxis	NOUN
hassl-4543	395	18	and	and	CCONJ
hassl-4543	395	19	will	will	AUX
hassl-4543	395	20	bear	bear	VERB
hassl-4543	395	21	more	more	ADJ
hassl-4543	395	22	public	public	ADJ
hassl-4543	395	23	pressure	pressure	NOUN
hassl-4543	395	24	to	to	PART
hassl-4543	395	25	adhere	adhere	VERB
hassl-4543	395	26	to	to	ADP
hassl-4543	395	27	tax	tax	NOUN
hassl-4543	395	28	regulations	regulation	NOUN
hassl-4543	395	29	(	(	PUNCT
hassl-4543	395	30	armstrong	armstrong	PROPN
hassl-4543	395	31	et	et	PROPN
hassl-4543	395	32	al	al	PROPN
hassl-4543	395	33	.	.	PROPN
hassl-4543	395	34	,	,	PUNCT
hassl-4543	395	35	2013	2013	NUM
hassl-4543	395	36	)	)	PUNCT
hassl-4543	395	37	.	.	PUNCT
hassl-4543	396	1	the	the	DET
hassl-4543	396	2	leverage	leverage	NOUN
hassl-4543	396	3	measure	measure	NOUN
hassl-4543	396	4	,	,	PUNCT
hassl-4543	396	5	der	der	NOUN
hassl-4543	396	6	,	,	PUNCT
hassl-4543	396	7	also	also	ADV
hassl-4543	396	8	shows	show	VERB
hassl-4543	396	9	a	a	DET
hassl-4543	396	10	negative	negative	ADJ
hassl-4543	396	11	but	but	CCONJ
hassl-4543	396	12	slight	slight	ADJ
hassl-4543	396	13	and	and	CCONJ
hassl-4543	396	14	insignificant	insignificant	ADJ
hassl-4543	396	15	coefficient	coefficient	NOUN
hassl-4543	396	16	,	,	PUNCT
hassl-4543	396	17	which	which	PRON
hassl-4543	396	18	means	mean	VERB
hassl-4543	396	19	that	that	SCONJ
hassl-4543	396	20	a	a	DET
hassl-4543	396	21	firm	firm	NOUN
hassl-4543	396	22	's	's	PART
hassl-4543	396	23	debt	debt	NOUN
hassl-4543	396	24	-	-	PUNCT
hassl-4543	396	25	to	to	ADP
hassl-4543	396	26	-	-	PUNCT
hassl-4543	396	27	equity	equity	NOUN
hassl-4543	396	28	ratio	ratio	NOUN
hassl-4543	396	29	is	be	AUX
hassl-4543	396	30	not	not	PART
hassl-4543	396	31	closely	closely	ADV
hassl-4543	396	32	associated	associate	VERB
hassl-4543	396	33	with	with	ADP
hassl-4543	396	34	tax	tax	NOUN
hassl-4543	396	35	evasion	evasion	NOUN
hassl-4543	396	36	according	accord	VERB
hassl-4543	396	37	to	to	ADP
hassl-4543	396	38	this	this	DET
hassl-4543	396	39	study	study	NOUN
hassl-4543	396	40	.	.	PUNCT
hassl-4543	397	1	generally	generally	ADV
hassl-4543	397	2	,	,	PUNCT
hassl-4543	397	3	these	these	DET
hassl-4543	397	4	findings	finding	NOUN
hassl-4543	397	5	reveal	reveal	VERB
hassl-4543	397	6	that	that	SCONJ
hassl-4543	397	7	profitability	profitability	NOUN
hassl-4543	397	8	(	(	PUNCT
hassl-4543	397	9	roa	roa	NOUN
hassl-4543	397	10	)	)	PUNCT
hassl-4543	397	11	is	be	AUX
hassl-4543	397	12	the	the	DET
hassl-4543	397	13	most	most	ADV
hassl-4543	397	14	significant	significant	ADJ
hassl-4543	397	15	control	control	NOUN
hassl-4543	397	16	variable	variable	NOUN
hassl-4543	397	17	consistently	consistently	ADV
hassl-4543	397	18	explaining	explain	VERB
hassl-4543	397	19	tax	tax	NOUN
hassl-4543	397	20	avoidance	avoidance	NOUN
hassl-4543	397	21	,	,	PUNCT
hassl-4543	397	22	while	while	SCONJ
hassl-4543	397	23	firm	firm	ADJ
hassl-4543	397	24	size	size	NOUN
hassl-4543	397	25	(	(	PUNCT
hassl-4543	397	26	size	size	NOUN
hassl-4543	397	27	)	)	PUNCT
hassl-4543	397	28	,	,	PUNCT
hassl-4543	397	29	growth	growth	NOUN
hassl-4543	397	30	(	(	PUNCT
hassl-4543	397	31	growth	growth	NOUN
hassl-4543	397	32	)	)	PUNCT
hassl-4543	397	33	,	,	PUNCT
hassl-4543	397	34	and	and	CCONJ
hassl-4543	397	35	leverage	leverage	NOUN
hassl-4543	397	36	(	(	PUNCT
hassl-4543	397	37	der	der	NOUN
hassl-4543	397	38	)	)	PUNCT
hassl-4543	397	39	play	play	VERB
hassl-4543	397	40	a	a	DET
hassl-4543	397	41	weaker	weak	ADJ
hassl-4543	397	42	or	or	CCONJ
hassl-4543	397	43	insignificant	insignificant	ADJ
hassl-4543	397	44	role	role	NOUN
hassl-4543	397	45	.	.	PUNCT
hassl-4543	398	1	5	5	X
hassl-4543	398	2	.	.	X
hassl-4543	398	3	conclusion	conclusion	NOUN
hassl-4543	398	4	5.1	5.1	NUM
hassl-4543	398	5	.	.	PUNCT
hassl-4543	399	1	conclusion	conclusion	NOUN
hassl-4543	399	2	this	this	DET
hassl-4543	399	3	study	study	NOUN
hassl-4543	399	4	investigates	investigate	VERB
hassl-4543	399	5	the	the	DET
hassl-4543	399	6	effect	effect	NOUN
hassl-4543	399	7	of	of	ADP
hassl-4543	399	8	corporate	corporate	ADJ
hassl-4543	399	9	governance	governance	NOUN
hassl-4543	399	10	on	on	ADP
hassl-4543	399	11	tax	tax	NOUN
hassl-4543	399	12	avoidance	avoidance	NOUN
hassl-4543	399	13	(	(	PUNCT
hassl-4543	399	14	measured	measure	VERB
hassl-4543	399	15	by	by	ADP
hassl-4543	399	16	the	the	DET
hassl-4543	399	17	effective	effective	ADJ
hassl-4543	399	18	tax	tax	NOUN
hassl-4543	399	19	rate	rate	NOUN
hassl-4543	399	20	,	,	PUNCT
hassl-4543	399	21	etr	etr	PROPN
hassl-4543	399	22	)	)	PUNCT
hassl-4543	399	23	,	,	PUNCT
hassl-4543	399	24	with	with	ADP
hassl-4543	399	25	gender	gender	NOUN
hassl-4543	399	26	diversity	diversity	NOUN
hassl-4543	399	27	as	as	ADP
hassl-4543	399	28	a	a	DET
hassl-4543	399	29	moderating	moderate	VERB
hassl-4543	399	30	variable	variable	NOUN
hassl-4543	399	31	.	.	PUNCT
hassl-4543	400	1	employing	employ	VERB
hassl-4543	400	2	a	a	DET
hassl-4543	400	3	quantitative	quantitative	ADJ
hassl-4543	400	4	approach	approach	NOUN
hassl-4543	400	5	using	use	VERB
hassl-4543	400	6	unbalanced	unbalanced	ADJ
hassl-4543	400	7	panel	panel	NOUN
hassl-4543	400	8	data	datum	NOUN
hassl-4543	400	9	analysis	analysis	NOUN
hassl-4543	400	10	and	and	CCONJ
hassl-4543	400	11	the	the	DET
hassl-4543	400	12	fixed	fix	VERB
hassl-4543	400	13	effects	effect	NOUN
hassl-4543	400	14	method	method	NOUN
hassl-4543	400	15	,	,	PUNCT
hassl-4543	400	16	the	the	DET
hassl-4543	400	17	study	study	NOUN
hassl-4543	400	18	analyzes	analyze	VERB
hassl-4543	400	19	1,660	1,660	NUM
hassl-4543	400	20	observations	observation	NOUN
hassl-4543	400	21	from	from	ADP
hassl-4543	400	22	380	380	NUM
hassl-4543	400	23	publicly	publicly	ADV
hassl-4543	400	24	listed	list	VERB
hassl-4543	400	25	companies	company	NOUN
hassl-4543	400	26	on	on	ADP
hassl-4543	400	27	the	the	DET
hassl-4543	400	28	indonesia	indonesia	PROPN
hassl-4543	400	29	stock	stock	PROPN
hassl-4543	400	30	exchange	exchange	PROPN
hassl-4543	400	31	(	(	PUNCT
hassl-4543	400	32	idx	idx	PROPN
hassl-4543	400	33	)	)	PUNCT
hassl-4543	400	34	over	over	ADP
hassl-4543	400	35	the	the	DET
hassl-4543	400	36	2018–2022	2018–2022	NUM
hassl-4543	400	37	period	period	NOUN
hassl-4543	400	38	.	.	PUNCT
hassl-4543	401	1	the	the	DET
hassl-4543	401	2	sample	sample	NOUN
hassl-4543	401	3	was	be	AUX
hassl-4543	401	4	selected	select	VERB
hassl-4543	401	5	based	base	VERB
hassl-4543	401	6	on	on	ADP
hassl-4543	401	7	specific	specific	ADJ
hassl-4543	401	8	criteria	criterion	NOUN
hassl-4543	401	9	,	,	PUNCT
hassl-4543	401	10	excluding	exclude	VERB
hassl-4543	401	11	companies	company	NOUN
hassl-4543	401	12	from	from	ADP
hassl-4543	401	13	the	the	DET
hassl-4543	401	14	financial	financial	ADJ
hassl-4543	401	15	sector	sector	NOUN
hassl-4543	401	16	,	,	PUNCT
hassl-4543	401	17	delisted	delist	VERB
hassl-4543	401	18	firms	firm	NOUN
hassl-4543	401	19	,	,	PUNCT
hassl-4543	401	20	and	and	CCONJ
hassl-4543	401	21	those	those	PRON
hassl-4543	401	22	with	with	ADP
hassl-4543	401	23	incomplete	incomplete	ADJ
hassl-4543	401	24	data	datum	NOUN
hassl-4543	401	25	.	.	PUNCT
hassl-4543	402	1	this	this	DET
hassl-4543	402	2	approach	approach	NOUN
hassl-4543	402	3	ensures	ensure	VERB
hassl-4543	402	4	the	the	DET
hassl-4543	402	5	relevance	relevance	NOUN
hassl-4543	402	6	of	of	ADP
hassl-4543	402	7	the	the	DET
hassl-4543	402	8	data	datum	NOUN
hassl-4543	402	9	used	use	VERB
hassl-4543	402	10	to	to	PART
hassl-4543	402	11	assess	assess	VERB
hassl-4543	402	12	the	the	DET
hassl-4543	402	13	relationship	relationship	NOUN
hassl-4543	402	14	between	between	ADP
hassl-4543	402	15	the	the	DET
hassl-4543	402	16	independent	independent	ADJ
hassl-4543	402	17	variables	variable	NOUN
hassl-4543	402	18	(	(	PUNCT
hassl-4543	402	19	board	board	NOUN
hassl-4543	402	20	of	of	ADP
hassl-4543	402	21	directors	director	NOUN
hassl-4543	402	22	’	’	PART
hassl-4543	402	23	size	size	NOUN
hassl-4543	402	24	,	,	PUNCT
hassl-4543	402	25	board	board	NOUN
hassl-4543	402	26	of	of	ADP
hassl-4543	402	27	commissioners	commissioner	NOUN
hassl-4543	402	28	’	’	PART
hassl-4543	402	29	size	size	NOUN
hassl-4543	402	30	,	,	PUNCT
hassl-4543	402	31	and	and	CCONJ
hassl-4543	402	32	the	the	DET
hassl-4543	402	33	proportion	proportion	NOUN
hassl-4543	402	34	of	of	ADP
hassl-4543	402	35	independent	independent	ADJ
hassl-4543	402	36	commissioners	commissioner	NOUN
hassl-4543	402	37	)	)	PUNCT
hassl-4543	402	38	and	and	CCONJ
hassl-4543	402	39	tax	tax	NOUN
hassl-4543	402	40	avoidance	avoidance	NOUN
hassl-4543	402	41	,	,	PUNCT
hassl-4543	402	42	as	as	ADV
hassl-4543	402	43	well	well	ADV
hassl-4543	402	44	as	as	ADP
hassl-4543	402	45	the	the	DET
hassl-4543	402	46	moderating	moderate	VERB
hassl-4543	402	47	role	role	NOUN
hassl-4543	402	48	of	of	ADP
hassl-4543	402	49	gender	gender	NOUN
hassl-4543	402	50	diversity	diversity	NOUN
hassl-4543	402	51	.	.	PUNCT
hassl-4543	403	1	the	the	DET
hassl-4543	403	2	findings	finding	NOUN
hassl-4543	403	3	indicate	indicate	VERB
hassl-4543	403	4	that	that	DET
hassl-4543	403	5	corporate	corporate	ADJ
hassl-4543	403	6	governance	governance	NOUN
hassl-4543	403	7	,	,	PUNCT
hassl-4543	403	8	particularly	particularly	ADV
hassl-4543	403	9	the	the	DET
hassl-4543	403	10	size	size	NOUN
hassl-4543	403	11	of	of	ADP
hassl-4543	403	12	the	the	DET
hassl-4543	403	13	board	board	NOUN
hassl-4543	403	14	of	of	ADP
hassl-4543	403	15	directors	director	NOUN
hassl-4543	403	16	(	(	PUNCT
hassl-4543	403	17	bod	bod	PROPN
hassl-4543	403	18	)	)	PUNCT
hassl-4543	403	19	and	and	CCONJ
hassl-4543	403	20	the	the	DET
hassl-4543	403	21	proportion	proportion	NOUN
hassl-4543	403	22	of	of	ADP
hassl-4543	403	23	independent	independent	ADJ
hassl-4543	403	24	commissioners	commissioner	NOUN
hassl-4543	403	25	(	(	PUNCT
hassl-4543	403	26	pic	pic	NOUN
hassl-4543	403	27	)	)	PUNCT
hassl-4543	403	28	,	,	PUNCT
hassl-4543	403	29	does	do	AUX
hassl-4543	403	30	not	not	PART
hassl-4543	403	31	have	have	VERB
hassl-4543	403	32	a	a	DET
hassl-4543	403	33	significant	significant	ADJ
hassl-4543	403	34	effect	effect	NOUN
hassl-4543	403	35	on	on	ADP
hassl-4543	403	36	tax	tax	NOUN
hassl-4543	403	37	avoidance	avoidance	NOUN
hassl-4543	403	38	.	.	PUNCT
hassl-4543	404	1	however	however	ADV
hassl-4543	404	2	,	,	PUNCT
hassl-4543	404	3	the	the	DET
hassl-4543	404	4	size	size	NOUN
hassl-4543	404	5	humanities	humanity	NOUN
hassl-4543	404	6	and	and	CCONJ
hassl-4543	404	7	social	social	ADJ
hassl-4543	404	8	sciences	science	NOUN
hassl-4543	404	9	letters	letter	NOUN
hassl-4543	404	10	,	,	PUNCT
hassl-4543	404	11	2025	2025	NUM
hassl-4543	404	12	,	,	PUNCT
hassl-4543	404	13	13(4	13(4	NUM
hassl-4543	404	14	):	):	PUNCT
hassl-4543	404	15	1717	1717	NUM
hassl-4543	404	16	-	-	SYM
hassl-4543	404	17	1734	1734	NUM
hassl-4543	404	18	1732	1732	NUM
hassl-4543	404	19	©	©	PROPN
hassl-4543	404	20	2025	2025	NUM
hassl-4543	404	21	conscientia	conscientia	PROPN
hassl-4543	404	22	beam	beam	PROPN
hassl-4543	404	23	.	.	PUNCT
hassl-4543	405	1	all	all	DET
hassl-4543	405	2	rights	right	NOUN
hassl-4543	405	3	reserved	reserve	VERB
hassl-4543	405	4	.	.	PUNCT
hassl-4543	406	1	of	of	ADP
hassl-4543	406	2	the	the	DET
hassl-4543	406	3	board	board	NOUN
hassl-4543	406	4	of	of	ADP
hassl-4543	406	5	commissioners	commissioner	NOUN
hassl-4543	406	6	(	(	PUNCT
hassl-4543	406	7	boc	boc	NOUN
hassl-4543	406	8	)	)	PUNCT
hassl-4543	406	9	shows	show	VERB
hassl-4543	406	10	a	a	DET
hassl-4543	406	11	significant	significant	ADJ
hassl-4543	406	12	negative	negative	ADJ
hassl-4543	406	13	relationship	relationship	NOUN
hassl-4543	406	14	with	with	ADP
hassl-4543	406	15	etr	etr	PROPN
hassl-4543	406	16	in	in	ADP
hassl-4543	406	17	the	the	DET
hassl-4543	406	18	model	model	NOUN
hassl-4543	406	19	with	with	ADP
hassl-4543	406	20	lagged	lag	VERB
hassl-4543	406	21	variables	variable	NOUN
hassl-4543	406	22	,	,	PUNCT
hassl-4543	406	23	supporting	support	VERB
hassl-4543	406	24	the	the	DET
hassl-4543	406	25	notion	notion	NOUN
hassl-4543	406	26	that	that	SCONJ
hassl-4543	406	27	more	more	ADV
hassl-4543	406	28	effective	effective	ADJ
hassl-4543	406	29	oversight	oversight	NOUN
hassl-4543	406	30	by	by	ADP
hassl-4543	406	31	the	the	DET
hassl-4543	406	32	board	board	NOUN
hassl-4543	406	33	may	may	AUX
hassl-4543	406	34	reduce	reduce	VERB
hassl-4543	406	35	opportunities	opportunity	NOUN
hassl-4543	406	36	for	for	ADP
hassl-4543	406	37	tax	tax	NOUN
hassl-4543	406	38	avoidance	avoidance	NOUN
hassl-4543	406	39	.	.	PUNCT
hassl-4543	407	1	meanwhile	meanwhile	ADV
hassl-4543	407	2	,	,	PUNCT
hassl-4543	407	3	gender	gender	NOUN
hassl-4543	407	4	diversity	diversity	NOUN
hassl-4543	407	5	,	,	PUNCT
hassl-4543	407	6	whether	whether	SCONJ
hassl-4543	407	7	through	through	ADP
hassl-4543	407	8	the	the	DET
hassl-4543	407	9	proportion	proportion	NOUN
hassl-4543	407	10	of	of	ADP
hassl-4543	407	11	women	woman	NOUN
hassl-4543	407	12	on	on	ADP
hassl-4543	407	13	the	the	DET
hassl-4543	407	14	board	board	NOUN
hassl-4543	407	15	(	(	PUNCT
hassl-4543	407	16	gd1	gd1	NOUN
hassl-4543	407	17	)	)	PUNCT
hassl-4543	407	18	or	or	CCONJ
hassl-4543	407	19	the	the	DET
hassl-4543	407	20	presence	presence	NOUN
hassl-4543	407	21	of	of	ADP
hassl-4543	407	22	a	a	DET
hassl-4543	407	23	female	female	ADJ
hassl-4543	407	24	ceo	ceo	NOUN
hassl-4543	407	25	(	(	PUNCT
hassl-4543	407	26	gd2	gd2	NOUN
hassl-4543	407	27	)	)	PUNCT
hassl-4543	407	28	,	,	PUNCT
hassl-4543	407	29	does	do	AUX
hassl-4543	407	30	not	not	PART
hassl-4543	407	31	demonstrate	demonstrate	VERB
hassl-4543	407	32	a	a	DET
hassl-4543	407	33	significant	significant	ADJ
hassl-4543	407	34	direct	direct	ADJ
hassl-4543	407	35	or	or	CCONJ
hassl-4543	407	36	moderating	moderate	VERB
hassl-4543	407	37	effect	effect	NOUN
hassl-4543	407	38	on	on	ADP
hassl-4543	407	39	the	the	DET
hassl-4543	407	40	relationship	relationship	NOUN
hassl-4543	407	41	between	between	ADP
hassl-4543	407	42	corporate	corporate	ADJ
hassl-4543	407	43	governance	governance	NOUN
hassl-4543	407	44	and	and	CCONJ
hassl-4543	407	45	tax	tax	NOUN
hassl-4543	407	46	avoidance	avoidance	NOUN
hassl-4543	407	47	.	.	PUNCT
hassl-4543	408	1	these	these	DET
hassl-4543	408	2	findings	finding	NOUN
hassl-4543	408	3	suggest	suggest	VERB
hassl-4543	408	4	that	that	SCONJ
hassl-4543	408	5	the	the	DET
hassl-4543	408	6	impact	impact	NOUN
hassl-4543	408	7	of	of	ADP
hassl-4543	408	8	gender	gender	NOUN
hassl-4543	408	9	diversity	diversity	NOUN
hassl-4543	408	10	on	on	ADP
hassl-4543	408	11	corporate	corporate	ADJ
hassl-4543	408	12	governance	governance	NOUN
hassl-4543	408	13	within	within	ADP
hassl-4543	408	14	the	the	DET
hassl-4543	408	15	indonesian	indonesian	ADJ
hassl-4543	408	16	context	context	NOUN
hassl-4543	408	17	can	can	AUX
hassl-4543	408	18	still	still	ADV
hassl-4543	408	19	be	be	AUX
hassl-4543	408	20	constrained	constrain	VERB
hassl-4543	408	21	by	by	ADP
hassl-4543	408	22	institutional	institutional	ADJ
hassl-4543	408	23	and	and	CCONJ
hassl-4543	408	24	cultural	cultural	ADJ
hassl-4543	408	25	factors	factor	NOUN
hassl-4543	408	26	.	.	PUNCT
hassl-4543	409	1	overall	overall	ADV
hassl-4543	409	2	,	,	PUNCT
hassl-4543	409	3	this	this	DET
hassl-4543	409	4	study	study	NOUN
hassl-4543	409	5	concludes	conclude	VERB
hassl-4543	409	6	that	that	SCONJ
hassl-4543	409	7	gender	gender	NOUN
hassl-4543	409	8	diversity	diversity	NOUN
hassl-4543	409	9	and	and	CCONJ
hassl-4543	409	10	corporate	corporate	ADJ
hassl-4543	409	11	governance	governance	NOUN
hassl-4543	409	12	have	have	VERB
hassl-4543	409	13	a	a	DET
hassl-4543	409	14	limited	limited	ADJ
hassl-4543	409	15	influence	influence	NOUN
hassl-4543	409	16	on	on	ADP
hassl-4543	409	17	tax	tax	NOUN
hassl-4543	409	18	avoidance	avoidance	NOUN
hassl-4543	409	19	in	in	ADP
hassl-4543	409	20	indonesia	indonesia	PROPN
hassl-4543	409	21	.	.	PUNCT
hassl-4543	410	1	only	only	ADV
hassl-4543	410	2	the	the	DET
hassl-4543	410	3	profitability	profitability	NOUN
hassl-4543	410	4	variable	variable	NOUN
hassl-4543	410	5	(	(	PUNCT
hassl-4543	410	6	roa	roa	NOUN
hassl-4543	410	7	)	)	PUNCT
hassl-4543	410	8	remains	remain	VERB
hassl-4543	410	9	to	to	PART
hassl-4543	410	10	show	show	VERB
hassl-4543	410	11	a	a	DET
hassl-4543	410	12	significant	significant	ADJ
hassl-4543	410	13	influence	influence	NOUN
hassl-4543	410	14	on	on	ADP
hassl-4543	410	15	etr	etr	PROPN
hassl-4543	410	16	,	,	PUNCT
hassl-4543	410	17	where	where	SCONJ
hassl-4543	410	18	more	more	ADV
hassl-4543	410	19	profitable	profitable	ADJ
hassl-4543	410	20	firms	firm	NOUN
hassl-4543	410	21	lean	lean	ADJ
hassl-4543	410	22	towards	towards	ADP
hassl-4543	410	23	the	the	DET
hassl-4543	410	24	adoption	adoption	NOUN
hassl-4543	410	25	of	of	ADP
hassl-4543	410	26	lower	low	ADJ
hassl-4543	410	27	tax	tax	NOUN
hassl-4543	410	28	avoidance	avoidance	NOUN
hassl-4543	410	29	behavior	behavior	NOUN
hassl-4543	410	30	.	.	PUNCT
hassl-4543	411	1	the	the	DET
hassl-4543	411	2	findings	finding	NOUN
hassl-4543	411	3	reinforce	reinforce	VERB
hassl-4543	411	4	the	the	DET
hassl-4543	411	5	need	need	NOUN
hassl-4543	411	6	for	for	ADP
hassl-4543	411	7	more	more	ADJ
hassl-4543	411	8	inclusive	inclusive	ADJ
hassl-4543	411	9	corporate	corporate	ADJ
hassl-4543	411	10	governance	governance	NOUN
hassl-4543	411	11	reforms	reform	NOUN
hassl-4543	411	12	and	and	CCONJ
hassl-4543	411	13	efforts	effort	NOUN
hassl-4543	411	14	to	to	PART
hassl-4543	411	15	promote	promote	VERB
hassl-4543	411	16	women	woman	NOUN
hassl-4543	411	17	’s	’s	PART
hassl-4543	411	18	advancement	advancement	NOUN
hassl-4543	411	19	in	in	ADP
hassl-4543	411	20	strategic	strategic	ADJ
hassl-4543	411	21	decisionmaking	decisionmaking	NOUN
hassl-4543	411	22	.	.	PUNCT
hassl-4543	412	1	future	future	ADJ
hassl-4543	412	2	studies	study	NOUN
hassl-4543	412	3	are	be	AUX
hassl-4543	412	4	recommended	recommend	VERB
hassl-4543	412	5	to	to	PART
hassl-4543	412	6	explore	explore	VERB
hassl-4543	412	7	other	other	ADJ
hassl-4543	412	8	possibly	possibly	ADV
hassl-4543	412	9	more	more	ADV
hassl-4543	412	10	suitable	suitable	ADJ
hassl-4543	412	11	factors	factor	NOUN
hassl-4543	412	12	influencing	influence	VERB
hassl-4543	412	13	tax	tax	NOUN
hassl-4543	412	14	avoidance	avoidance	NOUN
hassl-4543	412	15	,	,	PUNCT
hassl-4543	412	16	including	include	VERB
hassl-4543	412	17	specific	specific	ADJ
hassl-4543	412	18	institutional	institutional	ADJ
hassl-4543	412	19	drivers	driver	NOUN
hassl-4543	412	20	and	and	CCONJ
hassl-4543	412	21	corporate	corporate	ADJ
hassl-4543	412	22	culture	culture	NOUN
hassl-4543	412	23	in	in	ADP
hassl-4543	412	24	indonesia	indonesia	PROPN
hassl-4543	412	25	.	.	PUNCT
hassl-4543	413	1	the	the	DET
hassl-4543	413	2	results	result	NOUN
hassl-4543	413	3	of	of	ADP
hassl-4543	413	4	this	this	DET
hassl-4543	413	5	research	research	NOUN
hassl-4543	413	6	have	have	VERB
hassl-4543	413	7	practical	practical	ADJ
hassl-4543	413	8	implications	implication	NOUN
hassl-4543	413	9	for	for	ADP
hassl-4543	413	10	corporate	corporate	ADJ
hassl-4543	413	11	governance	governance	NOUN
hassl-4543	413	12	practices	practice	NOUN
hassl-4543	413	13	and	and	CCONJ
hassl-4543	413	14	strategic	strategic	ADJ
hassl-4543	413	15	decisionmaking	decisionmaking	NOUN
hassl-4543	413	16	in	in	ADP
hassl-4543	413	17	the	the	DET
hassl-4543	413	18	context	context	NOUN
hassl-4543	413	19	of	of	ADP
hassl-4543	413	20	tax	tax	NOUN
hassl-4543	413	21	avoidance	avoidance	NOUN
hassl-4543	413	22	.	.	PUNCT
hassl-4543	414	1	the	the	DET
hassl-4543	414	2	conclusion	conclusion	NOUN
hassl-4543	414	3	that	that	SCONJ
hassl-4543	414	4	the	the	DET
hassl-4543	414	5	size	size	NOUN
hassl-4543	414	6	of	of	ADP
hassl-4543	414	7	the	the	DET
hassl-4543	414	8	board	board	NOUN
hassl-4543	414	9	of	of	ADP
hassl-4543	414	10	commissioners	commissioner	NOUN
hassl-4543	414	11	(	(	PUNCT
hassl-4543	414	12	boc	boc	NOUN
hassl-4543	414	13	)	)	PUNCT
hassl-4543	414	14	significantly	significantly	ADV
hassl-4543	414	15	impacts	impact	VERB
hassl-4543	414	16	tax	tax	NOUN
hassl-4543	414	17	avoidance	avoidance	NOUN
hassl-4543	414	18	confirms	confirm	VERB
hassl-4543	414	19	the	the	DET
hassl-4543	414	20	need	need	NOUN
hassl-4543	414	21	to	to	PART
hassl-4543	414	22	balance	balance	VERB
hassl-4543	414	23	and	and	CCONJ
hassl-4543	414	24	improve	improve	VERB
hassl-4543	414	25	the	the	DET
hassl-4543	414	26	supervisory	supervisory	ADJ
hassl-4543	414	27	role	role	NOUN
hassl-4543	414	28	of	of	ADP
hassl-4543	414	29	the	the	DET
hassl-4543	414	30	board	board	NOUN
hassl-4543	414	31	.	.	PUNCT
hassl-4543	415	1	companies	company	NOUN
hassl-4543	415	2	may	may	AUX
hassl-4543	415	3	enhance	enhance	VERB
hassl-4543	415	4	their	their	PRON
hassl-4543	415	5	boards	board	NOUN
hassl-4543	415	6	'	'	PART
hassl-4543	415	7	effectiveness	effectiveness	NOUN
hassl-4543	415	8	by	by	ADP
hassl-4543	415	9	improving	improve	VERB
hassl-4543	415	10	the	the	DET
hassl-4543	415	11	quality	quality	NOUN
hassl-4543	415	12	of	of	ADP
hassl-4543	415	13	training	training	NOUN
hassl-4543	415	14	provided	provide	VERB
hassl-4543	415	15	,	,	PUNCT
hassl-4543	415	16	enforcing	enforce	VERB
hassl-4543	415	17	more	more	ADV
hassl-4543	415	18	stringent	stringent	ADJ
hassl-4543	415	19	governance	governance	NOUN
hassl-4543	415	20	codes	code	NOUN
hassl-4543	415	21	of	of	ADP
hassl-4543	415	22	ethics	ethic	NOUN
hassl-4543	415	23	,	,	PUNCT
hassl-4543	415	24	and	and	CCONJ
hassl-4543	415	25	optimizing	optimize	VERB
hassl-4543	415	26	board	board	NOUN
hassl-4543	415	27	composition	composition	NOUN
hassl-4543	415	28	,	,	PUNCT
hassl-4543	415	29	which	which	PRON
hassl-4543	415	30	reduces	reduce	VERB
hassl-4543	415	31	the	the	DET
hassl-4543	415	32	likelihood	likelihood	NOUN
hassl-4543	415	33	of	of	ADP
hassl-4543	415	34	excessive	excessive	ADJ
hassl-4543	415	35	tax	tax	NOUN
hassl-4543	415	36	avoidance	avoidance	NOUN
hassl-4543	415	37	to	to	ADP
hassl-4543	415	38	a	a	DET
hassl-4543	415	39	minimum	minimum	NOUN
hassl-4543	415	40	.	.	PUNCT
hassl-4543	416	1	furthermore	furthermore	ADV
hassl-4543	416	2	,	,	PUNCT
hassl-4543	416	3	the	the	DET
hassl-4543	416	4	conclusion	conclusion	NOUN
hassl-4543	416	5	that	that	SCONJ
hassl-4543	416	6	independent	independent	ADJ
hassl-4543	416	7	commissioners	commissioner	NOUN
hassl-4543	416	8	(	(	PUNCT
hassl-4543	416	9	pic	pic	NOUN
hassl-4543	416	10	)	)	PUNCT
hassl-4543	416	11	play	play	VERB
hassl-4543	416	12	a	a	DET
hassl-4543	416	13	limited	limited	ADJ
hassl-4543	416	14	role	role	NOUN
hassl-4543	416	15	in	in	ADP
hassl-4543	416	16	reducing	reduce	VERB
hassl-4543	416	17	tax	tax	NOUN
hassl-4543	416	18	avoidance	avoidance	NOUN
hassl-4543	416	19	suggests	suggest	VERB
hassl-4543	416	20	that	that	SCONJ
hassl-4543	416	21	corporate	corporate	ADJ
hassl-4543	416	22	governance	governance	NOUN
hassl-4543	416	23	reform	reform	NOUN
hassl-4543	416	24	in	in	ADP
hassl-4543	416	25	indonesia	indonesia	PROPN
hassl-4543	416	26	should	should	AUX
hassl-4543	416	27	place	place	VERB
hassl-4543	416	28	greater	great	ADJ
hassl-4543	416	29	emphasis	emphasis	NOUN
hassl-4543	416	30	on	on	ADP
hassl-4543	416	31	strengthening	strengthen	VERB
hassl-4543	416	32	the	the	DET
hassl-4543	416	33	independence	independence	NOUN
hassl-4543	416	34	and	and	CCONJ
hassl-4543	416	35	oversight	oversight	NOUN
hassl-4543	416	36	capacity	capacity	NOUN
hassl-4543	416	37	of	of	ADP
hassl-4543	416	38	independent	independent	ADJ
hassl-4543	416	39	commissioners	commissioner	NOUN
hassl-4543	416	40	.	.	PUNCT
hassl-4543	417	1	this	this	PRON
hassl-4543	417	2	could	could	AUX
hassl-4543	417	3	be	be	AUX
hassl-4543	417	4	achieved	achieve	VERB
hassl-4543	417	5	by	by	ADP
hassl-4543	417	6	increasing	increase	VERB
hassl-4543	417	7	the	the	DET
hassl-4543	417	8	transparency	transparency	NOUN
hassl-4543	417	9	of	of	ADP
hassl-4543	417	10	their	their	PRON
hassl-4543	417	11	appointment	appointment	NOUN
hassl-4543	417	12	processes	process	NOUN
hassl-4543	417	13	and	and	CCONJ
hassl-4543	417	14	granting	grant	VERB
hassl-4543	417	15	them	they	PRON
hassl-4543	417	16	greater	great	ADJ
hassl-4543	417	17	authority	authority	NOUN
hassl-4543	417	18	in	in	ADP
hassl-4543	417	19	strategic	strategic	ADJ
hassl-4543	417	20	corporate	corporate	ADJ
hassl-4543	417	21	decisionmaking	decisionmaking	NOUN
hassl-4543	417	22	.	.	PUNCT
hassl-4543	418	1	from	from	ADP
hassl-4543	418	2	the	the	DET
hassl-4543	418	3	perspective	perspective	NOUN
hassl-4543	418	4	of	of	ADP
hassl-4543	418	5	gender	gender	NOUN
hassl-4543	418	6	diversity	diversity	NOUN
hassl-4543	418	7	,	,	PUNCT
hassl-4543	418	8	the	the	DET
hassl-4543	418	9	absence	absence	NOUN
hassl-4543	418	10	of	of	ADP
hassl-4543	418	11	women	woman	NOUN
hassl-4543	418	12	in	in	ADP
hassl-4543	418	13	the	the	DET
hassl-4543	418	14	board	board	NOUN
hassl-4543	418	15	of	of	ADP
hassl-4543	418	16	directors	director	NOUN
hassl-4543	418	17	or	or	CCONJ
hassl-4543	418	18	ceo	ceo	NOUN
hassl-4543	418	19	positions	position	NOUN
hassl-4543	418	20	greatly	greatly	ADV
hassl-4543	418	21	influences	influence	VERB
hassl-4543	418	22	tax	tax	NOUN
hassl-4543	418	23	avoidance	avoidance	NOUN
hassl-4543	418	24	strategies	strategy	NOUN
hassl-4543	418	25	,	,	PUNCT
hassl-4543	418	26	which	which	PRON
hassl-4543	418	27	proves	prove	VERB
hassl-4543	418	28	that	that	SCONJ
hassl-4543	418	29	corporate	corporate	ADJ
hassl-4543	418	30	women	woman	NOUN
hassl-4543	418	31	's	's	PART
hassl-4543	418	32	leadership	leadership	NOUN
hassl-4543	418	33	needs	need	VERB
hassl-4543	418	34	more	more	ADJ
hassl-4543	418	35	work	work	NOUN
hassl-4543	418	36	to	to	PART
hassl-4543	418	37	empower	empower	VERB
hassl-4543	418	38	them	they	PRON
hassl-4543	418	39	.	.	PUNCT
hassl-4543	419	1	institutions	institution	NOUN
hassl-4543	419	2	,	,	PUNCT
hassl-4543	419	3	regulators	regulator	NOUN
hassl-4543	419	4	,	,	PUNCT
hassl-4543	419	5	and	and	CCONJ
hassl-4543	419	6	companies	company	NOUN
hassl-4543	419	7	must	must	AUX
hassl-4543	419	8	create	create	VERB
hassl-4543	419	9	an	an	DET
hassl-4543	419	10	enabling	enable	VERB
hassl-4543	419	11	environment	environment	NOUN
hassl-4543	419	12	that	that	PRON
hassl-4543	419	13	supports	support	VERB
hassl-4543	419	14	women	woman	NOUN
hassl-4543	419	15	's	's	PART
hassl-4543	419	16	participation	participation	NOUN
hassl-4543	419	17	in	in	ADP
hassl-4543	419	18	strategic	strategic	ADJ
hassl-4543	419	19	decision	decision	NOUN
hassl-4543	419	20	-	-	PUNCT
hassl-4543	419	21	making	making	NOUN
hassl-4543	419	22	,	,	PUNCT
hassl-4543	419	23	including	include	VERB
hassl-4543	419	24	leadership	leadership	NOUN
hassl-4543	419	25	training	training	NOUN
hassl-4543	419	26	and	and	CCONJ
hassl-4543	419	27	the	the	DET
hassl-4543	419	28	cultivation	cultivation	NOUN
hassl-4543	419	29	of	of	ADP
hassl-4543	419	30	a	a	DET
hassl-4543	419	31	more	more	ADV
hassl-4543	419	32	inclusive	inclusive	ADJ
hassl-4543	419	33	corporate	corporate	ADJ
hassl-4543	419	34	culture	culture	NOUN
hassl-4543	419	35	.	.	PUNCT
hassl-4543	420	1	in	in	ADP
hassl-4543	420	2	addition	addition	NOUN
hassl-4543	420	3	,	,	PUNCT
hassl-4543	420	4	these	these	DET
hassl-4543	420	5	results	result	NOUN
hassl-4543	420	6	provide	provide	VERB
hassl-4543	420	7	valuable	valuable	ADJ
hassl-4543	420	8	insights	insight	NOUN
hassl-4543	420	9	for	for	ADP
hassl-4543	420	10	regulators	regulator	NOUN
hassl-4543	420	11	and	and	CCONJ
hassl-4543	420	12	stakeholders	stakeholder	NOUN
hassl-4543	420	13	to	to	PART
hassl-4543	420	14	design	design	VERB
hassl-4543	420	15	corporate	corporate	ADJ
hassl-4543	420	16	governance	governance	NOUN
hassl-4543	420	17	policies	policy	NOUN
hassl-4543	420	18	that	that	PRON
hassl-4543	420	19	are	be	AUX
hassl-4543	420	20	more	more	ADV
hassl-4543	420	21	responsive	responsive	ADJ
hassl-4543	420	22	to	to	ADP
hassl-4543	420	23	the	the	DET
hassl-4543	420	24	local	local	ADJ
hassl-4543	420	25	context	context	NOUN
hassl-4543	420	26	,	,	PUNCT
hassl-4543	420	27	with	with	ADP
hassl-4543	420	28	a	a	DET
hassl-4543	420	29	focus	focus	NOUN
hassl-4543	420	30	on	on	ADP
hassl-4543	420	31	improving	improve	VERB
hassl-4543	420	32	board	board	NOUN
hassl-4543	420	33	oversight	oversight	NOUN
hassl-4543	420	34	quality	quality	NOUN
hassl-4543	420	35	and	and	CCONJ
hassl-4543	420	36	enhancing	enhance	VERB
hassl-4543	420	37	board	board	NOUN
hassl-4543	420	38	diversity	diversity	NOUN
hassl-4543	420	39	.	.	PUNCT
hassl-4543	421	1	therefore	therefore	ADV
hassl-4543	421	2	,	,	PUNCT
hassl-4543	421	3	this	this	DET
hassl-4543	421	4	research	research	NOUN
hassl-4543	421	5	not	not	PART
hassl-4543	421	6	only	only	ADV
hassl-4543	421	7	assists	assist	VERB
hassl-4543	421	8	companies	company	NOUN
hassl-4543	421	9	in	in	ADP
hassl-4543	421	10	developing	develop	VERB
hassl-4543	421	11	appropriate	appropriate	ADJ
hassl-4543	421	12	governance	governance	NOUN
hassl-4543	421	13	policies	policy	NOUN
hassl-4543	421	14	but	but	CCONJ
hassl-4543	421	15	also	also	ADV
hassl-4543	421	16	provides	provide	VERB
hassl-4543	421	17	materials	material	NOUN
hassl-4543	421	18	for	for	ADP
hassl-4543	421	19	policies	policy	NOUN
hassl-4543	421	20	on	on	ADP
hassl-4543	421	21	governance	governance	NOUN
hassl-4543	421	22	development	development	NOUN
hassl-4543	421	23	that	that	PRON
hassl-4543	421	24	require	require	VERB
hassl-4543	421	25	improvement	improvement	NOUN
hassl-4543	421	26	to	to	PART
hassl-4543	421	27	be	be	AUX
hassl-4543	421	28	more	more	ADV
hassl-4543	421	29	open	open	ADJ
hassl-4543	421	30	and	and	CCONJ
hassl-4543	421	31	defensible	defensible	ADJ
hassl-4543	421	32	.	.	PUNCT
hassl-4543	422	1	5.2	5.2	NUM
hassl-4543	422	2	.	.	PUNCT
hassl-4543	422	3	research	research	NOUN
hassl-4543	422	4	limitation	limitation	NOUN
hassl-4543	422	5	this	this	DET
hassl-4543	422	6	study	study	NOUN
hassl-4543	422	7	has	have	VERB
hassl-4543	422	8	several	several	ADJ
hassl-4543	422	9	limitations	limitation	NOUN
hassl-4543	422	10	that	that	PRON
hassl-4543	422	11	should	should	AUX
hassl-4543	422	12	be	be	AUX
hassl-4543	422	13	acknowledged	acknowledge	VERB
hassl-4543	422	14	.	.	PUNCT
hassl-4543	423	1	first	first	ADV
hassl-4543	423	2	,	,	PUNCT
hassl-4543	423	3	the	the	DET
hassl-4543	423	4	research	research	NOUN
hassl-4543	423	5	utilizes	utilize	VERB
hassl-4543	423	6	secondary	secondary	ADJ
hassl-4543	423	7	data	datum	NOUN
hassl-4543	423	8	from	from	ADP
hassl-4543	423	9	the	the	DET
hassl-4543	423	10	financial	financial	ADJ
hassl-4543	423	11	statements	statement	NOUN
hassl-4543	423	12	and	and	CCONJ
hassl-4543	423	13	annual	annual	ADJ
hassl-4543	423	14	reports	report	NOUN
hassl-4543	423	15	of	of	ADP
hassl-4543	423	16	companies	company	NOUN
hassl-4543	423	17	listed	list	VERB
hassl-4543	423	18	on	on	ADP
hassl-4543	423	19	the	the	DET
hassl-4543	423	20	indonesia	indonesia	PROPN
hassl-4543	423	21	stock	stock	PROPN
hassl-4543	423	22	exchange	exchange	PROPN
hassl-4543	423	23	(	(	PUNCT
hassl-4543	423	24	idx	idx	PROPN
hassl-4543	423	25	)	)	PUNCT
hassl-4543	423	26	.	.	PUNCT
hassl-4543	424	1	these	these	DET
hassl-4543	424	2	documents	document	NOUN
hassl-4543	424	3	may	may	AUX
hassl-4543	424	4	contain	contain	VERB
hassl-4543	424	5	inaccuracies	inaccuracy	NOUN
hassl-4543	424	6	or	or	CCONJ
hassl-4543	424	7	omissions	omission	NOUN
hassl-4543	424	8	determined	determine	VERB
hassl-4543	424	9	by	by	ADP
hassl-4543	424	10	the	the	DET
hassl-4543	424	11	company	company	NOUN
hassl-4543	424	12	’s	’s	PART
hassl-4543	424	13	reporting	reporting	NOUN
hassl-4543	424	14	system	system	NOUN
hassl-4543	424	15	.	.	PUNCT
hassl-4543	425	1	second	second	ADJ
hassl-4543	425	2	,	,	PUNCT
hassl-4543	425	3	the	the	DET
hassl-4543	425	4	research	research	NOUN
hassl-4543	425	5	considers	consider	VERB
hassl-4543	425	6	only	only	ADV
hassl-4543	425	7	three	three	NUM
hassl-4543	425	8	corporate	corporate	ADJ
hassl-4543	425	9	governance	governance	NOUN
hassl-4543	425	10	indicators	indicator	NOUN
hassl-4543	425	11	(	(	PUNCT
hassl-4543	425	12	board	board	NOUN
hassl-4543	425	13	of	of	ADP
hassl-4543	425	14	directors	director	NOUN
hassl-4543	425	15	’	’	PART
hassl-4543	425	16	size	size	NOUN
hassl-4543	425	17	,	,	PUNCT
hassl-4543	425	18	board	board	NOUN
hassl-4543	425	19	of	of	ADP
hassl-4543	425	20	commissioners	commissioner	NOUN
hassl-4543	425	21	’	’	PART
hassl-4543	425	22	size	size	NOUN
hassl-4543	425	23	,	,	PUNCT
hassl-4543	425	24	and	and	CCONJ
hassl-4543	425	25	the	the	DET
hassl-4543	425	26	ratio	ratio	NOUN
hassl-4543	425	27	of	of	ADP
hassl-4543	425	28	independent	independent	ADJ
hassl-4543	425	29	commissioners	commissioner	NOUN
hassl-4543	425	30	)	)	PUNCT
hassl-4543	425	31	and	and	CCONJ
hassl-4543	425	32	two	two	NUM
hassl-4543	425	33	indicators	indicator	NOUN
hassl-4543	425	34	of	of	ADP
hassl-4543	425	35	gender	gender	NOUN
hassl-4543	425	36	diversity	diversity	NOUN
hassl-4543	425	37	(	(	PUNCT
hassl-4543	425	38	ratio	ratio	NOUN
hassl-4543	425	39	of	of	ADP
hassl-4543	425	40	female	female	ADJ
hassl-4543	425	41	board	board	NOUN
hassl-4543	425	42	members	member	NOUN
hassl-4543	425	43	to	to	ADP
hassl-4543	425	44	male	male	VERB
hassl-4543	425	45	members	member	NOUN
hassl-4543	425	46	and	and	CCONJ
hassl-4543	425	47	having	have	VERB
hassl-4543	425	48	a	a	DET
hassl-4543	425	49	woman	woman	NOUN
hassl-4543	425	50	as	as	ADP
hassl-4543	425	51	a	a	DET
hassl-4543	425	52	ceo	ceo	NOUN
hassl-4543	425	53	)	)	PUNCT
hassl-4543	425	54	,	,	PUNCT
hassl-4543	425	55	which	which	PRON
hassl-4543	425	56	do	do	AUX
hassl-4543	425	57	not	not	PART
hassl-4543	425	58	capture	capture	VERB
hassl-4543	425	59	the	the	DET
hassl-4543	425	60	multifaceted	multifaceted	ADJ
hassl-4543	425	61	nature	nature	NOUN
hassl-4543	425	62	of	of	ADP
hassl-4543	425	63	governance	governance	NOUN
hassl-4543	425	64	frameworks	framework	NOUN
hassl-4543	425	65	.	.	PUNCT
hassl-4543	426	1	third	third	ADJ
hassl-4543	426	2	,	,	PUNCT
hassl-4543	426	3	the	the	DET
hassl-4543	426	4	study	study	NOUN
hassl-4543	426	5	does	do	AUX
hassl-4543	426	6	not	not	PART
hassl-4543	426	7	consider	consider	VERB
hassl-4543	426	8	the	the	DET
hassl-4543	426	9	institutional	institutional	ADJ
hassl-4543	426	10	and	and	CCONJ
hassl-4543	426	11	cultural	cultural	ADJ
hassl-4543	426	12	aspects	aspect	NOUN
hassl-4543	426	13	that	that	PRON
hassl-4543	426	14	might	might	AUX
hassl-4543	426	15	affect	affect	VERB
hassl-4543	426	16	the	the	DET
hassl-4543	426	17	degree	degree	NOUN
hassl-4543	426	18	of	of	ADP
hassl-4543	426	19	corporate	corporate	ADJ
hassl-4543	426	20	governance	governance	NOUN
hassl-4543	426	21	and	and	CCONJ
hassl-4543	426	22	gender	gender	NOUN
hassl-4543	426	23	diversity	diversity	NOUN
hassl-4543	426	24	,	,	PUNCT
hassl-4543	426	25	which	which	PRON
hassl-4543	426	26	limits	limit	VERB
hassl-4543	426	27	the	the	DET
hassl-4543	426	28	understanding	understanding	NOUN
hassl-4543	426	29	of	of	ADP
hassl-4543	426	30	the	the	DET
hassl-4543	426	31	accuracy	accuracy	NOUN
hassl-4543	426	32	of	of	ADP
hassl-4543	426	33	the	the	DET
hassl-4543	426	34	results	result	NOUN
hassl-4543	426	35	in	in	ADP
hassl-4543	426	36	regard	regard	NOUN
hassl-4543	426	37	to	to	ADP
hassl-4543	426	38	the	the	DET
hassl-4543	426	39	phenomenon	phenomenon	NOUN
hassl-4543	426	40	in	in	ADP
hassl-4543	426	41	indonesian	indonesian	ADJ
hassl-4543	426	42	firms	firm	NOUN
hassl-4543	426	43	.	.	PUNCT
hassl-4543	427	1	thus	thus	ADV
hassl-4543	427	2	,	,	PUNCT
hassl-4543	427	3	it	it	PRON
hassl-4543	427	4	is	be	AUX
hassl-4543	427	5	suggested	suggest	VERB
hassl-4543	427	6	that	that	SCONJ
hassl-4543	427	7	further	further	ADJ
hassl-4543	427	8	research	research	NOUN
hassl-4543	427	9	include	include	VERB
hassl-4543	427	10	more	more	ADV
hassl-4543	427	11	diverse	diverse	ADJ
hassl-4543	427	12	parameters	parameter	NOUN
hassl-4543	427	13	with	with	ADP
hassl-4543	427	14	greater	great	ADJ
hassl-4543	427	15	depth	depth	NOUN
hassl-4543	427	16	to	to	PART
hassl-4543	427	17	achieve	achieve	VERB
hassl-4543	427	18	a	a	DET
hassl-4543	427	19	more	more	ADV
hassl-4543	427	20	sophisticated	sophisticated	ADJ
hassl-4543	427	21	comprehension	comprehension	NOUN
hassl-4543	427	22	.	.	PUNCT
hassl-4543	428	1	humanities	humanity	NOUN
hassl-4543	428	2	and	and	CCONJ
hassl-4543	428	3	social	social	ADJ
hassl-4543	428	4	sciences	science	NOUN
hassl-4543	428	5	letters	letter	NOUN
hassl-4543	428	6	,	,	PUNCT
hassl-4543	428	7	2025	2025	NUM
hassl-4543	428	8	,	,	PUNCT
hassl-4543	428	9	13(4	13(4	NUM
hassl-4543	428	10	):	):	PUNCT
hassl-4543	428	11	1717	1717	NUM
hassl-4543	428	12	-	-	SYM
hassl-4543	428	13	1734	1734	NUM
hassl-4543	428	14	1733	1733	NUM
hassl-4543	428	15	©	©	PROPN
hassl-4543	428	16	2025	2025	NUM
hassl-4543	428	17	conscientia	conscientia	PROPN
hassl-4543	428	18	beam	beam	PROPN
hassl-4543	428	19	.	.	PUNCT
hassl-4543	429	1	all	all	DET
hassl-4543	429	2	rights	right	NOUN
hassl-4543	429	3	reserved	reserve	VERB
hassl-4543	429	4	.	.	PUNCT
hassl-4543	430	1	5.3	5.3	NUM
hassl-4543	430	2	.	.	PUNCT
hassl-4543	430	3	research	research	NOUN
hassl-4543	430	4	suggestion	suggestion	NOUN
hassl-4543	430	5	future	future	ADJ
hassl-4543	430	6	research	research	NOUN
hassl-4543	430	7	is	be	AUX
hassl-4543	430	8	suggested	suggest	VERB
hassl-4543	430	9	to	to	PART
hassl-4543	430	10	expand	expand	VERB
hassl-4543	430	11	the	the	DET
hassl-4543	430	12	scope	scope	NOUN
hassl-4543	430	13	of	of	ADP
hassl-4543	430	14	corporate	corporate	ADJ
hassl-4543	430	15	governance	governance	NOUN
hassl-4543	430	16	to	to	PART
hassl-4543	430	17	include	include	VERB
hassl-4543	430	18	the	the	DET
hassl-4543	430	19	involvement	involvement	NOUN
hassl-4543	430	20	of	of	ADP
hassl-4543	430	21	board	board	NOUN
hassl-4543	430	22	member	member	NOUN
hassl-4543	430	23	specialization	specialization	NOUN
hassl-4543	430	24	,	,	PUNCT
hassl-4543	430	25	the	the	DET
hassl-4543	430	26	ratio	ratio	NOUN
hassl-4543	430	27	of	of	ADP
hassl-4543	430	28	experts	expert	NOUN
hassl-4543	430	29	to	to	ADP
hassl-4543	430	30	non	non	ADJ
hassl-4543	430	31	-	-	ADJ
hassl-4543	430	32	expert	expert	ADJ
hassl-4543	430	33	board	board	NOUN
hassl-4543	430	34	members	member	NOUN
hassl-4543	430	35	,	,	PUNCT
hassl-4543	430	36	their	their	PRON
hassl-4543	430	37	qualitative	qualitative	ADJ
hassl-4543	430	38	meetings	meeting	NOUN
hassl-4543	430	39	,	,	PUNCT
hassl-4543	430	40	and	and	CCONJ
hassl-4543	430	41	the	the	DET
hassl-4543	430	42	existence	existence	NOUN
hassl-4543	430	43	of	of	ADP
hassl-4543	430	44	specific	specific	ADJ
hassl-4543	430	45	committees	committee	NOUN
hassl-4543	430	46	such	such	ADJ
hassl-4543	430	47	as	as	ADP
hassl-4543	430	48	audit	audit	NOUN
hassl-4543	430	49	committees	committee	NOUN
hassl-4543	430	50	.	.	PUNCT
hassl-4543	431	1	additionally	additionally	ADV
hassl-4543	431	2	,	,	PUNCT
hassl-4543	431	3	introducing	introduce	VERB
hassl-4543	431	4	other	other	ADJ
hassl-4543	431	5	moderating	moderate	VERB
hassl-4543	431	6	variables	variable	NOUN
hassl-4543	431	7	such	such	ADJ
hassl-4543	431	8	as	as	ADP
hassl-4543	431	9	institutional	institutional	ADJ
hassl-4543	431	10	ownership	ownership	NOUN
hassl-4543	431	11	or	or	CCONJ
hassl-4543	431	12	the	the	DET
hassl-4543	431	13	presence	presence	NOUN
hassl-4543	431	14	of	of	ADP
hassl-4543	431	15	foreign	foreign	ADJ
hassl-4543	431	16	investors	investor	NOUN
hassl-4543	431	17	may	may	AUX
hassl-4543	431	18	offer	offer	VERB
hassl-4543	431	19	more	more	ADV
hassl-4543	431	20	comprehensive	comprehensive	ADJ
hassl-4543	431	21	insights	insight	NOUN
hassl-4543	431	22	into	into	ADP
hassl-4543	431	23	the	the	DET
hassl-4543	431	24	factors	factor	NOUN
hassl-4543	431	25	influencing	influence	VERB
hassl-4543	431	26	tax	tax	NOUN
hassl-4543	431	27	avoidance	avoidance	NOUN
hassl-4543	431	28	.	.	PUNCT
hassl-4543	432	1	a	a	DET
hassl-4543	432	2	qualitative	qualitative	ADJ
hassl-4543	432	3	approach	approach	NOUN
hassl-4543	432	4	could	could	AUX
hassl-4543	432	5	also	also	ADV
hassl-4543	432	6	be	be	AUX
hassl-4543	432	7	employed	employ	VERB
hassl-4543	432	8	to	to	PART
hassl-4543	432	9	explore	explore	VERB
hassl-4543	432	10	the	the	DET
hassl-4543	432	11	cultural	cultural	ADJ
hassl-4543	432	12	and	and	CCONJ
hassl-4543	432	13	institutional	institutional	ADJ
hassl-4543	432	14	dynamics	dynamic	NOUN
hassl-4543	432	15	that	that	PRON
hassl-4543	432	16	shape	shape	VERB
hassl-4543	432	17	the	the	DET
hassl-4543	432	18	effectiveness	effectiveness	NOUN
hassl-4543	432	19	of	of	ADP
hassl-4543	432	20	corporate	corporate	ADJ
hassl-4543	432	21	governance	governance	NOUN
hassl-4543	432	22	and	and	CCONJ
hassl-4543	432	23	gender	gender	NOUN
hassl-4543	432	24	diversity	diversity	NOUN
hassl-4543	432	25	in	in	ADP
hassl-4543	432	26	indonesia	indonesia	PROPN
hassl-4543	432	27	.	.	PUNCT
hassl-4543	433	1	expanding	expand	VERB
hassl-4543	433	2	the	the	DET
hassl-4543	433	3	study	study	NOUN
hassl-4543	433	4	period	period	NOUN
hassl-4543	433	5	or	or	CCONJ
hassl-4543	433	6	conducting	conduct	VERB
hassl-4543	433	7	comparative	comparative	ADJ
hassl-4543	433	8	research	research	NOUN
hassl-4543	433	9	across	across	ADP
hassl-4543	433	10	countries	country	NOUN
hassl-4543	433	11	may	may	AUX
hassl-4543	433	12	provide	provide	VERB
hassl-4543	433	13	a	a	DET
hassl-4543	433	14	broader	broad	ADJ
hassl-4543	433	15	and	and	CCONJ
hassl-4543	433	16	more	more	ADV
hassl-4543	433	17	relevant	relevant	ADJ
hassl-4543	433	18	perspective	perspective	NOUN
hassl-4543	433	19	for	for	ADP
hassl-4543	433	20	formulating	formulate	VERB
hassl-4543	433	21	more	more	ADV
hassl-4543	433	22	effective	effective	ADJ
hassl-4543	433	23	corporate	corporate	ADJ
hassl-4543	433	24	governance	governance	NOUN
hassl-4543	433	25	policies	policy	NOUN
hassl-4543	433	26	.	.	PUNCT
hassl-4543	434	1	funding	funding	NOUN
hassl-4543	434	2	:	:	PUNCT
hassl-4543	434	3	this	this	DET
hassl-4543	434	4	research	research	NOUN
hassl-4543	434	5	was	be	AUX
hassl-4543	434	6	supported	support	VERB
hassl-4543	434	7	by	by	ADP
hassl-4543	434	8	the	the	DET
hassl-4543	434	9	pnbp	pnbp	NOUN
hassl-4543	434	10	lppm	lppm	NOUN
hassl-4543	434	11	universitas	universita	NOUN
hassl-4543	434	12	bengkulu	bengkulu	VERB
hassl-4543	434	13	,	,	PUNCT
hassl-4543	434	14	indonesia	indonesia	PROPN
hassl-4543	434	15	(	(	PUNCT
hassl-4543	434	16	grant	grant	VERB
hassl-4543	434	17	number	number	NOUN
hassl-4543	434	18	4742	4742	NUM
hassl-4543	434	19	/	/	SYM
hassl-4543	434	20	un30.15	un30.15	PROPN
hassl-4543	434	21	/	/	SYM
hassl-4543	434	22	hk/2024	hk/2024	NOUN
hassl-4543	434	23	)	)	PUNCT
hassl-4543	434	24	.	.	PUNCT
hassl-4543	435	1	institutional	institutional	ADJ
hassl-4543	435	2	review	review	PROPN
hassl-4543	435	3	board	board	NOUN
hassl-4543	435	4	statement	statement	NOUN
hassl-4543	435	5	:	:	PUNCT
hassl-4543	435	6	not	not	PART
hassl-4543	435	7	applicable	applicable	ADJ
hassl-4543	435	8	.	.	PUNCT
hassl-4543	436	1	transparency	transparency	NOUN
hassl-4543	436	2	:	:	PUNCT
hassl-4543	436	3	the	the	DET
hassl-4543	436	4	authors	author	NOUN
hassl-4543	436	5	state	state	VERB
hassl-4543	436	6	that	that	SCONJ
hassl-4543	436	7	the	the	DET
hassl-4543	436	8	manuscript	manuscript	NOUN
hassl-4543	436	9	is	be	AUX
hassl-4543	436	10	honest	honest	ADJ
hassl-4543	436	11	,	,	PUNCT
hassl-4543	436	12	truthful	truthful	ADJ
hassl-4543	436	13	,	,	PUNCT
hassl-4543	436	14	and	and	CCONJ
hassl-4543	436	15	transparent	transparent	ADJ
hassl-4543	436	16	,	,	PUNCT
hassl-4543	436	17	that	that	SCONJ
hassl-4543	436	18	no	no	DET
hassl-4543	436	19	key	key	ADJ
hassl-4543	436	20	aspects	aspect	NOUN
hassl-4543	436	21	of	of	ADP
hassl-4543	436	22	the	the	DET
hassl-4543	436	23	investigation	investigation	NOUN
hassl-4543	436	24	have	have	AUX
hassl-4543	436	25	been	be	AUX
hassl-4543	436	26	omitted	omit	VERB
hassl-4543	436	27	,	,	PUNCT
hassl-4543	436	28	and	and	CCONJ
hassl-4543	436	29	that	that	SCONJ
hassl-4543	436	30	any	any	DET
hassl-4543	436	31	differences	difference	NOUN
hassl-4543	436	32	from	from	ADP
hassl-4543	436	33	the	the	DET
hassl-4543	436	34	study	study	NOUN
hassl-4543	436	35	as	as	SCONJ
hassl-4543	436	36	planned	plan	VERB
hassl-4543	436	37	have	have	AUX
hassl-4543	436	38	been	be	AUX
hassl-4543	436	39	clarified	clarify	VERB
hassl-4543	436	40	.	.	PUNCT
hassl-4543	437	1	this	this	DET
hassl-4543	437	2	study	study	NOUN
hassl-4543	437	3	followed	follow	VERB
hassl-4543	437	4	all	all	PRON
hassl-4543	437	5	writing	write	VERB
hassl-4543	437	6	ethics	ethic	NOUN
hassl-4543	437	7	.	.	PUNCT
hassl-4543	438	1	competing	compete	VERB
hassl-4543	438	2	interests	interest	NOUN
hassl-4543	438	3	:	:	PUNCT
hassl-4543	438	4	the	the	DET
hassl-4543	438	5	authors	author	NOUN
hassl-4543	438	6	declare	declare	VERB
hassl-4543	438	7	that	that	SCONJ
hassl-4543	438	8	they	they	PRON
hassl-4543	438	9	have	have	VERB
hassl-4543	438	10	no	no	DET
hassl-4543	438	11	competing	compete	VERB
hassl-4543	438	12	interests	interest	NOUN
hassl-4543	438	13	.	.	PUNCT
hassl-4543	439	1	authors	author	NOUN
hassl-4543	439	2	’	'	PUNCT
hassl-4543	439	3	contributions	contribution	NOUN
hassl-4543	439	4	:	:	PUNCT
hassl-4543	439	5	both	both	DET
hassl-4543	439	6	authors	author	NOUN
hassl-4543	439	7	contributed	contribute	VERB
hassl-4543	439	8	equally	equally	ADV
hassl-4543	439	9	to	to	ADP
hassl-4543	439	10	the	the	DET
hassl-4543	439	11	conception	conception	NOUN
hassl-4543	439	12	and	and	CCONJ
hassl-4543	439	13	design	design	NOUN
hassl-4543	439	14	of	of	ADP
hassl-4543	439	15	the	the	DET
hassl-4543	439	16	study	study	NOUN
hassl-4543	439	17	.	.	PUNCT
hassl-4543	440	1	both	both	DET
hassl-4543	440	2	authors	author	NOUN
hassl-4543	440	3	have	have	AUX
hassl-4543	440	4	read	read	VERB
hassl-4543	440	5	and	and	CCONJ
hassl-4543	440	6	agreed	agree	VERB
hassl-4543	440	7	to	to	ADP
hassl-4543	440	8	the	the	DET
hassl-4543	440	9	published	publish	VERB
hassl-4543	440	10	version	version	NOUN
hassl-4543	440	11	of	of	ADP
hassl-4543	440	12	the	the	DET
hassl-4543	440	13	manuscript	manuscript	NOUN
hassl-4543	440	14	.	.	PUNCT
hassl-4543	441	1	references	reference	NOUN
hassl-4543	441	2	adams	adams	PROPN
hassl-4543	441	3	,	,	PUNCT
hassl-4543	441	4	r.	r.	PROPN
hassl-4543	441	5	b.	b.	PROPN
hassl-4543	441	6	,	,	PUNCT
hassl-4543	441	7	&	&	CCONJ
hassl-4543	441	8	ferreira	ferreira	PROPN
hassl-4543	441	9	,	,	PUNCT
hassl-4543	441	10	d.	d.	PROPN
hassl-4543	441	11	(	(	PUNCT
hassl-4543	441	12	2009	2009	NUM
hassl-4543	441	13	)	)	PUNCT
hassl-4543	441	14	.	.	PUNCT
hassl-4543	442	1	women	woman	NOUN
hassl-4543	442	2	in	in	ADP
hassl-4543	442	3	the	the	DET
hassl-4543	442	4	boardroom	boardroom	NOUN
hassl-4543	442	5	and	and	CCONJ
hassl-4543	442	6	their	their	PRON
hassl-4543	442	7	impact	impact	NOUN
hassl-4543	442	8	on	on	ADP
hassl-4543	442	9	governance	governance	NOUN
hassl-4543	442	10	and	and	CCONJ
hassl-4543	442	11	performance	performance	NOUN
hassl-4543	442	12	.	.	PUNCT
hassl-4543	443	1	journal	journal	NOUN
hassl-4543	443	2	of	of	ADP
hassl-4543	443	3	financial	financial	ADJ
hassl-4543	443	4	economics	economic	NOUN
hassl-4543	443	5	,	,	PUNCT
hassl-4543	443	6	94(2	94(2	NOUN
hassl-4543	443	7	)	)	PUNCT
hassl-4543	443	8	,	,	PUNCT
hassl-4543	443	9	291	291	NUM
hassl-4543	443	10	-	-	SYM
hassl-4543	443	11	309	309	NUM
hassl-4543	443	12	.	.	PUNCT
hassl-4543	444	1	https://doi.org/10.1016/j.jfineco.2008.10.007	https://doi.org/10.1016/j.jfineco.2008.10.007	VERB
hassl-4543	444	2	antle	antle	PROPN
hassl-4543	444	3	,	,	PUNCT
hassl-4543	444	4	r.	r.	PROPN
hassl-4543	444	5	(	(	PUNCT
hassl-4543	444	6	1982	1982	NUM
hassl-4543	444	7	)	)	PUNCT
hassl-4543	444	8	.	.	PUNCT
hassl-4543	445	1	the	the	DET
hassl-4543	445	2	auditor	auditor	NOUN
hassl-4543	445	3	as	as	ADP
hassl-4543	445	4	an	an	DET
hassl-4543	445	5	economic	economic	ADJ
hassl-4543	445	6	agent	agent	NOUN
hassl-4543	445	7	.	.	PUNCT
hassl-4543	446	1	journal	journal	NOUN
hassl-4543	446	2	of	of	ADP
hassl-4543	446	3	accounting	accounting	NOUN
hassl-4543	446	4	research	research	NOUN
hassl-4543	446	5	,	,	PUNCT
hassl-4543	446	6	20(2	20(2	NUM
hassl-4543	446	7	)	)	PUNCT
hassl-4543	446	8	,	,	PUNCT
hassl-4543	446	9	503	503	NUM
hassl-4543	446	10	-	-	SYM
hassl-4543	446	11	527	527	NUM
hassl-4543	446	12	.	.	PUNCT
hassl-4543	446	13	https://doi.org/10.2307/2490884	https://doi.org/10.2307/2490884	PROPN
hassl-4543	447	1	armstrong	armstrong	PROPN
hassl-4543	447	2	,	,	PUNCT
hassl-4543	447	3	c.	c.	PROPN
hassl-4543	447	4	s.	s.	PROPN
hassl-4543	447	5	,	,	PUNCT
hassl-4543	447	6	larcker	larcker	PROPN
hassl-4543	447	7	,	,	PUNCT
hassl-4543	447	8	d.	d.	PROPN
hassl-4543	447	9	f.	f.	PROPN
hassl-4543	447	10	,	,	PUNCT
hassl-4543	447	11	ormazabal	ormazabal	ADJ
hassl-4543	447	12	,	,	PUNCT
hassl-4543	447	13	g.	g.	PROPN
hassl-4543	447	14	,	,	PUNCT
hassl-4543	447	15	&	&	CCONJ
hassl-4543	447	16	taylor	taylor	PROPN
hassl-4543	447	17	,	,	PUNCT
hassl-4543	447	18	d.	d.	PROPN
hassl-4543	447	19	j.	j.	PROPN
hassl-4543	447	20	(	(	PUNCT
hassl-4543	447	21	2013	2013	NUM
hassl-4543	447	22	)	)	PUNCT
hassl-4543	447	23	.	.	PUNCT
hassl-4543	448	1	the	the	DET
hassl-4543	448	2	relation	relation	NOUN
hassl-4543	448	3	between	between	ADP
hassl-4543	448	4	equity	equity	NOUN
hassl-4543	448	5	incentives	incentive	NOUN
hassl-4543	448	6	and	and	CCONJ
hassl-4543	448	7	misreporting	misreporte	VERB
hassl-4543	448	8	:	:	PUNCT
hassl-4543	448	9	the	the	DET
hassl-4543	448	10	role	role	NOUN
hassl-4543	448	11	of	of	ADP
hassl-4543	448	12	risk	risk	NOUN
hassl-4543	448	13	-	-	PUNCT
hassl-4543	448	14	taking	take	VERB
hassl-4543	448	15	incentives	incentive	NOUN
hassl-4543	448	16	.	.	PUNCT
hassl-4543	449	1	journal	journal	NOUN
hassl-4543	449	2	of	of	ADP
hassl-4543	449	3	financial	financial	ADJ
hassl-4543	449	4	economics	economic	NOUN
hassl-4543	449	5	,	,	PUNCT
hassl-4543	449	6	109(2	109(2	NUM
hassl-4543	449	7	)	)	PUNCT
hassl-4543	449	8	,	,	PUNCT
hassl-4543	449	9	327	327	NUM
hassl-4543	449	10	-	-	SYM
hassl-4543	449	11	350	350	NUM
hassl-4543	449	12	.	.	PUNCT
hassl-4543	450	1	https://doi.org/10.1016/j.jfineco.2013.02.019	https://doi.org/10.1016/j.jfineco.2013.02.019	X
hassl-4543	450	2	atwood	atwood	NOUN
hassl-4543	450	3	,	,	PUNCT
hassl-4543	450	4	t.	t.	PROPN
hassl-4543	450	5	j.	j.	PROPN
hassl-4543	450	6	,	,	PUNCT
hassl-4543	450	7	drake	drake	PROPN
hassl-4543	450	8	,	,	PUNCT
hassl-4543	450	9	m.	m.	NOUN
hassl-4543	450	10	s.	s.	PROPN
hassl-4543	450	11	,	,	PUNCT
hassl-4543	450	12	myers	myers	PROPN
hassl-4543	450	13	,	,	PUNCT
hassl-4543	450	14	j.	j.	PROPN
hassl-4543	450	15	n.	n.	PROPN
hassl-4543	450	16	,	,	PUNCT
hassl-4543	450	17	&	&	CCONJ
hassl-4543	450	18	myers	myers	PROPN
hassl-4543	450	19	,	,	PUNCT
hassl-4543	450	20	l.	l.	PROPN
hassl-4543	450	21	a.	a.	PROPN
hassl-4543	450	22	(	(	PUNCT
hassl-4543	450	23	2012	2012	NUM
hassl-4543	450	24	)	)	PUNCT
hassl-4543	450	25	.	.	PUNCT
hassl-4543	451	1	home	home	NOUN
hassl-4543	451	2	country	country	NOUN
hassl-4543	451	3	tax	tax	NOUN
hassl-4543	451	4	system	system	NOUN
hassl-4543	451	5	characteristics	characteristic	NOUN
hassl-4543	451	6	and	and	CCONJ
hassl-4543	451	7	corporate	corporate	ADJ
hassl-4543	451	8	tax	tax	NOUN
hassl-4543	451	9	avoidance	avoidance	NOUN
hassl-4543	451	10	:	:	PUNCT
hassl-4543	451	11	international	international	ADJ
hassl-4543	451	12	evidence	evidence	NOUN
hassl-4543	451	13	.	.	PUNCT
hassl-4543	452	1	the	the	DET
hassl-4543	452	2	accounting	accounting	NOUN
hassl-4543	452	3	review	review	PROPN
hassl-4543	452	4	,	,	PUNCT
hassl-4543	452	5	87(6	87(6	NUM
hassl-4543	452	6	)	)	PUNCT
hassl-4543	452	7	,	,	PUNCT
hassl-4543	452	8	1831	1831	NUM
hassl-4543	452	9	-	-	SYM
hassl-4543	452	10	1860	1860	NUM
hassl-4543	452	11	.	.	PUNCT
hassl-4543	453	1	https://doi.org/10.2308/accr-50222	https://doi.org/10.2308/accr-50222	NOUN
hassl-4543	453	2	baltagi	baltagi	NOUN
hassl-4543	453	3	,	,	PUNCT
hassl-4543	453	4	b.	b.	PROPN
hassl-4543	453	5	h.	h.	PROPN
hassl-4543	453	6	(	(	PUNCT
hassl-4543	453	7	2021	2021	NUM
hassl-4543	453	8	)	)	PUNCT
hassl-4543	453	9	.	.	PUNCT
hassl-4543	454	1	unbalanced	unbalanced	ADJ
hassl-4543	454	2	panel	panel	NOUN
hassl-4543	454	3	data	datum	NOUN
hassl-4543	454	4	models	model	NOUN
hassl-4543	454	5	’	'	PUNCT
hassl-4543	454	6	,	,	PUNCT
hassl-4543	454	7	in	in	ADP
hassl-4543	454	8	baltagi	baltagi	NOUN
hassl-4543	454	9	,	,	PUNCT
hassl-4543	454	10	b.	b.	PROPN
hassl-4543	454	11	h.	h.	PROPN
hassl-4543	454	12	,	,	PUNCT
hassl-4543	454	13	econometric	econometric	VERB
hassl-4543	454	14	analysis	analysis	NOUN
hassl-4543	454	15	of	of	ADP
hassl-4543	454	16	panel	panel	NOUN
hassl-4543	454	17	data	datum	NOUN
hassl-4543	454	18	.	.	PUNCT
hassl-4543	455	1	in	in	ADP
hassl-4543	455	2	(	(	PUNCT
hassl-4543	455	3	pp	pp	ADJ
hassl-4543	455	4	.	.	PUNCT
hassl-4543	456	1	229–257	229–257	NUM
hassl-4543	456	2	)	)	PUNCT
hassl-4543	456	3	.	.	PUNCT
hassl-4543	457	1	cham	cham	PROPN
hassl-4543	457	2	:	:	PUNCT
hassl-4543	457	3	springer	springer	NOUN
hassl-4543	457	4	international	international	ADJ
hassl-4543	457	5	publishing	publishing	NOUN
hassl-4543	457	6	.	.	PUNCT
hassl-4543	458	1	boussaidi	boussaidi	PROPN
hassl-4543	458	2	,	,	PUNCT
hassl-4543	458	3	a.	a.	PROPN
hassl-4543	458	4	,	,	PUNCT
hassl-4543	458	5	&	&	CCONJ
hassl-4543	458	6	hamed	hamed	PROPN
hassl-4543	458	7	,	,	PUNCT
hassl-4543	458	8	m.	m.	NOUN
hassl-4543	458	9	s.	s.	PROPN
hassl-4543	458	10	(	(	PUNCT
hassl-4543	458	11	2015	2015	NUM
hassl-4543	458	12	)	)	PUNCT
hassl-4543	458	13	.	.	PUNCT
hassl-4543	459	1	the	the	DET
hassl-4543	459	2	impact	impact	NOUN
hassl-4543	459	3	of	of	ADP
hassl-4543	459	4	governance	governance	NOUN
hassl-4543	459	5	mechanisms	mechanism	NOUN
hassl-4543	459	6	on	on	ADP
hassl-4543	459	7	tax	tax	NOUN
hassl-4543	459	8	aggressiveness	aggressiveness	NOUN
hassl-4543	459	9	:	:	PUNCT
hassl-4543	459	10	empirical	empirical	ADJ
hassl-4543	459	11	evidence	evidence	NOUN
hassl-4543	459	12	from	from	ADP
hassl-4543	459	13	tunisian	tunisian	ADJ
hassl-4543	459	14	context	context	NOUN
hassl-4543	459	15	.	.	PUNCT
hassl-4543	460	1	journal	journal	NOUN
hassl-4543	460	2	of	of	ADP
hassl-4543	460	3	asian	asian	ADJ
hassl-4543	460	4	business	business	NOUN
hassl-4543	460	5	strategy	strategy	NOUN
hassl-4543	460	6	,	,	PUNCT
hassl-4543	460	7	5(1	5(1	NUM
hassl-4543	460	8	)	)	PUNCT
hassl-4543	460	9	,	,	PUNCT
hassl-4543	460	10	1	1	NUM
hassl-4543	460	11	-	-	SYM
hassl-4543	460	12	12	12	NUM
hassl-4543	460	13	.	.	PUNCT
hassl-4543	461	1	https://doi.org/10.18488/journal.1006/2015.5.1/1006.1.1.12	https://doi.org/10.18488/journal.1006/2015.5.1/1006.1.1.12	VERB
hassl-4543	461	2	chen	chen	PROPN
hassl-4543	461	3	,	,	PUNCT
hassl-4543	461	4	j.	j.	PROPN
hassl-4543	461	5	,	,	PUNCT
hassl-4543	461	6	leung	leung	PROPN
hassl-4543	461	7	,	,	PUNCT
hassl-4543	461	8	w.	w.	PROPN
hassl-4543	461	9	s.	s.	PROPN
hassl-4543	461	10	,	,	PUNCT
hassl-4543	461	11	&	&	CCONJ
hassl-4543	461	12	goergen	goergen	PROPN
hassl-4543	461	13	,	,	PUNCT
hassl-4543	461	14	m.	m.	NOUN
hassl-4543	461	15	(	(	PUNCT
hassl-4543	461	16	2017	2017	NUM
hassl-4543	461	17	)	)	PUNCT
hassl-4543	461	18	.	.	PUNCT
hassl-4543	462	1	the	the	DET
hassl-4543	462	2	impact	impact	NOUN
hassl-4543	462	3	of	of	ADP
hassl-4543	462	4	board	board	NOUN
hassl-4543	462	5	gender	gender	NOUN
hassl-4543	462	6	composition	composition	NOUN
hassl-4543	462	7	on	on	ADP
hassl-4543	462	8	dividend	dividend	NOUN
hassl-4543	462	9	payouts	payout	NOUN
hassl-4543	462	10	.	.	PUNCT
hassl-4543	463	1	journal	journal	PROPN
hassl-4543	463	2	of	of	ADP
hassl-4543	463	3	corporate	corporate	ADJ
hassl-4543	463	4	finance	finance	NOUN
hassl-4543	463	5	,	,	PUNCT
hassl-4543	463	6	43	43	NUM
hassl-4543	463	7	,	,	PUNCT
hassl-4543	463	8	86	86	NUM
hassl-4543	463	9	-	-	SYM
hassl-4543	463	10	105	105	NUM
hassl-4543	463	11	.	.	PUNCT
hassl-4543	464	1	https://doi.org/10.1016/j.jcorpfin.2017.01.001	https://doi.org/10.1016/j.jcorpfin.2017.01.001	PROPN
hassl-4543	464	2	desai	desai	PROPN
hassl-4543	464	3	,	,	PUNCT
hassl-4543	464	4	m.	m.	NOUN
hassl-4543	464	5	a.	a.	PROPN
hassl-4543	464	6	,	,	PUNCT
hassl-4543	464	7	&	&	CCONJ
hassl-4543	464	8	dharmapala	dharmapala	PROPN
hassl-4543	464	9	,	,	PUNCT
hassl-4543	464	10	d.	d.	PROPN
hassl-4543	464	11	(	(	PUNCT
hassl-4543	464	12	2006	2006	NUM
hassl-4543	464	13	)	)	PUNCT
hassl-4543	464	14	.	.	PUNCT
hassl-4543	465	1	corporate	corporate	ADJ
hassl-4543	465	2	tax	tax	NOUN
hassl-4543	465	3	avoidance	avoidance	NOUN
hassl-4543	465	4	and	and	CCONJ
hassl-4543	465	5	high	high	ADJ
hassl-4543	465	6	-	-	PUNCT
hassl-4543	465	7	powered	power	VERB
hassl-4543	465	8	incentives	incentive	NOUN
hassl-4543	465	9	.	.	PUNCT
hassl-4543	466	1	journal	journal	NOUN
hassl-4543	466	2	of	of	ADP
hassl-4543	466	3	financial	financial	ADJ
hassl-4543	466	4	economics	economic	NOUN
hassl-4543	466	5	,	,	PUNCT
hassl-4543	466	6	79(1	79(1	NOUN
hassl-4543	466	7	)	)	PUNCT
hassl-4543	466	8	,	,	PUNCT
hassl-4543	466	9	145	145	NUM
hassl-4543	466	10	-	-	SYM
hassl-4543	466	11	179	179	NUM
hassl-4543	466	12	.	.	PUNCT
hassl-4543	467	1	https://doi.org/10.1016/j.jfineco.2005.02.002	https://doi.org/10.1016/j.jfineco.2005.02.002	NOUN
hassl-4543	467	2	fahriani	fahriani	NOUN
hassl-4543	467	3	,	,	PUNCT
hassl-4543	467	4	m.	m.	NOUN
hassl-4543	467	5	,	,	PUNCT
hassl-4543	467	6	&	&	CCONJ
hassl-4543	467	7	priyadi	priyadi	NOUN
hassl-4543	467	8	,	,	PUNCT
hassl-4543	467	9	m.	m.	NOUN
hassl-4543	467	10	p.	p.	NOUN
hassl-4543	467	11	(	(	PUNCT
hassl-4543	467	12	2016	2016	NUM
hassl-4543	467	13	)	)	PUNCT
hassl-4543	467	14	.	.	PUNCT
hassl-4543	468	1	the	the	DET
hassl-4543	468	2	effect	effect	NOUN
hassl-4543	468	3	of	of	ADP
hassl-4543	468	4	good	good	ADJ
hassl-4543	468	5	corporate	corporate	ADJ
hassl-4543	468	6	governance	governance	NOUN
hassl-4543	468	7	on	on	ADP
hassl-4543	468	8	aggressive	aggressive	ADJ
hassl-4543	468	9	tax	tax	NOUN
hassl-4543	468	10	actions	action	NOUN
hassl-4543	468	11	in	in	ADP
hassl-4543	468	12	manufacturing	manufacture	VERB
hassl-4543	468	13	companies	company	NOUN
hassl-4543	468	14	.	.	PUNCT
hassl-4543	469	1	journal	journal	NOUN
hassl-4543	469	2	of	of	ADP
hassl-4543	469	3	accounting	accounting	NOUN
hassl-4543	469	4	science	science	NOUN
hassl-4543	469	5	and	and	CCONJ
hassl-4543	469	6	research	research	NOUN
hassl-4543	469	7	,	,	PUNCT
hassl-4543	469	8	5(7	5(7	NUM
hassl-4543	469	9	)	)	PUNCT
hassl-4543	469	10	,	,	PUNCT
hassl-4543	469	11	1–20	1–20	PROPN
hassl-4543	469	12	.	.	PUNCT
hassl-4543	470	1	francoeur	francoeur	PROPN
hassl-4543	470	2	,	,	PUNCT
hassl-4543	470	3	c.	c.	PROPN
hassl-4543	470	4	,	,	PUNCT
hassl-4543	470	5	labelle	labelle	PROPN
hassl-4543	470	6	,	,	PUNCT
hassl-4543	470	7	r.	r.	PROPN
hassl-4543	470	8	,	,	PUNCT
hassl-4543	470	9	&	&	CCONJ
hassl-4543	470	10	sinclair	sinclair	PROPN
hassl-4543	470	11	-	-	PUNCT
hassl-4543	470	12	desgagné	desgagné	PROPN
hassl-4543	470	13	,	,	PUNCT
hassl-4543	470	14	b.	b.	PROPN
hassl-4543	470	15	(	(	PUNCT
hassl-4543	470	16	2008	2008	NUM
hassl-4543	470	17	)	)	PUNCT
hassl-4543	470	18	.	.	PUNCT
hassl-4543	471	1	gender	gender	NOUN
hassl-4543	471	2	diversity	diversity	NOUN
hassl-4543	471	3	in	in	ADP
hassl-4543	471	4	corporate	corporate	ADJ
hassl-4543	471	5	governance	governance	NOUN
hassl-4543	471	6	and	and	CCONJ
hassl-4543	471	7	top	top	ADJ
hassl-4543	471	8	management	management	NOUN
hassl-4543	471	9	.	.	PUNCT
hassl-4543	472	1	journal	journal	PROPN
hassl-4543	472	2	of	of	ADP
hassl-4543	472	3	business	business	NOUN
hassl-4543	472	4	ethics	ethic	NOUN
hassl-4543	472	5	,	,	PUNCT
hassl-4543	472	6	81(1	81(1	NUM
hassl-4543	472	7	)	)	PUNCT
hassl-4543	472	8	,	,	PUNCT
hassl-4543	472	9	83	83	NUM
hassl-4543	472	10	-	-	SYM
hassl-4543	472	11	95	95	NUM
hassl-4543	472	12	.	.	PUNCT
hassl-4543	473	1	https://doi.org/10.1007/s10551-007-9482-5	https://doi.org/10.1007/s10551-007-9482-5	PROPN
hassl-4543	473	2	greene	greene	PROPN
hassl-4543	473	3	,	,	PUNCT
hassl-4543	473	4	w.	w.	PROPN
hassl-4543	473	5	h.	h.	PROPN
hassl-4543	473	6	(	(	PUNCT
hassl-4543	473	7	2012	2012	NUM
hassl-4543	473	8	)	)	PUNCT
hassl-4543	473	9	.	.	PUNCT
hassl-4543	474	1	econometric	econometric	ADJ
hassl-4543	474	2	analysis	analysis	NOUN
hassl-4543	474	3	(	(	PUNCT
hassl-4543	474	4	7th	7th	ADJ
hassl-4543	474	5	ed	ed	NOUN
hassl-4543	474	6	.	.	PUNCT
hassl-4543	474	7	)	)	PUNCT
hassl-4543	474	8	.	.	PUNCT
hassl-4543	475	1	england	england	PROPN
hassl-4543	475	2	:	:	PUNCT
hassl-4543	476	1	pearson	pearson	PROPN
hassl-4543	476	2	.	.	PUNCT
hassl-4543	476	3	gul	gul	PROPN
hassl-4543	476	4	,	,	PUNCT
hassl-4543	476	5	f.	f.	PROPN
hassl-4543	476	6	a.	a.	PROPN
hassl-4543	476	7	,	,	PUNCT
hassl-4543	476	8	srinidhi	srinidhi	PROPN
hassl-4543	476	9	,	,	PUNCT
hassl-4543	476	10	b.	b.	PROPN
hassl-4543	476	11	,	,	PUNCT
hassl-4543	476	12	&	&	CCONJ
hassl-4543	476	13	ng	ng	PROPN
hassl-4543	476	14	,	,	PUNCT
hassl-4543	476	15	a.	a.	PROPN
hassl-4543	476	16	c.	c.	PROPN
hassl-4543	476	17	(	(	PUNCT
hassl-4543	476	18	2011	2011	NUM
hassl-4543	476	19	)	)	PUNCT
hassl-4543	476	20	.	.	PUNCT
hassl-4543	477	1	does	do	AUX
hassl-4543	477	2	board	board	VERB
hassl-4543	477	3	gender	gender	NOUN
hassl-4543	477	4	diversity	diversity	NOUN
hassl-4543	477	5	improve	improve	VERB
hassl-4543	477	6	the	the	DET
hassl-4543	477	7	informativeness	informativeness	NOUN
hassl-4543	477	8	of	of	ADP
hassl-4543	477	9	stock	stock	NOUN
hassl-4543	477	10	prices	price	NOUN
hassl-4543	477	11	?	?	PUNCT
hassl-4543	478	1	journal	journal	NOUN
hassl-4543	478	2	of	of	ADP
hassl-4543	478	3	accounting	accounting	NOUN
hassl-4543	478	4	and	and	CCONJ
hassl-4543	478	5	economics	economic	NOUN
hassl-4543	478	6	,	,	PUNCT
hassl-4543	478	7	51(3	51(3	NUM
hassl-4543	478	8	)	)	PUNCT
hassl-4543	478	9	,	,	PUNCT
hassl-4543	478	10	314	314	NUM
hassl-4543	478	11	-	-	SYM
hassl-4543	478	12	338	338	NUM
hassl-4543	478	13	.	.	PUNCT
hassl-4543	479	1	https://doi.org/10.1016/j.jacceco.2011.01.005	https://doi.org/10.1016/j.jacceco.2011.01.005	NOUN
hassl-4543	479	2	hanlon	hanlon	PROPN
hassl-4543	479	3	,	,	PUNCT
hassl-4543	479	4	m.	m.	NOUN
hassl-4543	479	5	,	,	PUNCT
hassl-4543	479	6	&	&	CCONJ
hassl-4543	479	7	heitzman	heitzman	PROPN
hassl-4543	479	8	,	,	PUNCT
hassl-4543	479	9	s.	s.	PROPN
hassl-4543	479	10	(	(	PUNCT
hassl-4543	479	11	2010	2010	NUM
hassl-4543	479	12	)	)	PUNCT
hassl-4543	479	13	.	.	PUNCT
hassl-4543	480	1	a	a	DET
hassl-4543	480	2	review	review	NOUN
hassl-4543	480	3	of	of	ADP
hassl-4543	480	4	tax	tax	NOUN
hassl-4543	480	5	research	research	NOUN
hassl-4543	480	6	.	.	PUNCT
hassl-4543	481	1	journal	journal	NOUN
hassl-4543	481	2	of	of	ADP
hassl-4543	481	3	accounting	accounting	NOUN
hassl-4543	481	4	and	and	CCONJ
hassl-4543	481	5	economics	economic	NOUN
hassl-4543	481	6	,	,	PUNCT
hassl-4543	481	7	50(2	50(2	NUM
hassl-4543	481	8	-	-	SYM
hassl-4543	481	9	3	3	NUM
hassl-4543	481	10	)	)	PUNCT
hassl-4543	481	11	,	,	PUNCT
hassl-4543	481	12	127	127	NUM
hassl-4543	481	13	-	-	SYM
hassl-4543	481	14	178	178	NUM
hassl-4543	481	15	.	.	PUNCT
hassl-4543	482	1	https://doi.org/10.1016/j.jacceco.2010.09.002	https://doi.org/10.1016/j.jacceco.2010.09.002	NUM
hassl-4543	482	2	https://doi.org/10.1016/j.jfineco.2008.10.007	https://doi.org/10.1016/j.jfineco.2008.10.007	VERB
hassl-4543	482	3	https://doi.org/10.2307/2490884	https://doi.org/10.2307/2490884	PUNCT
hassl-4543	482	4	https://doi.org/10.1016/j.jfineco.2013.02.019	https://doi.org/10.1016/j.jfineco.2013.02.019	NUM
hassl-4543	482	5	https://doi.org/10.2308/accr-50222	https://doi.org/10.2308/accr-50222	NOUN
hassl-4543	482	6	https://doi.org/10.18488/journal.1006/2015.5.1/1006.1.1.12	https://doi.org/10.18488/journal.1006/2015.5.1/1006.1.1.12	X
hassl-4543	482	7	https://doi.org/10.1016/j.jcorpfin.2017.01.001	https://doi.org/10.1016/j.jcorpfin.2017.01.001	NOUN
hassl-4543	482	8	https://doi.org/10.1016/j.jfineco.2005.02.002	https://doi.org/10.1016/j.jfineco.2005.02.002	NOUN
hassl-4543	482	9	https://doi.org/10.1007/s10551-007-9482-5	https://doi.org/10.1007/s10551-007-9482-5	NOUN
hassl-4543	482	10	https://doi.org/10.1016/j.jacceco.2011.01.005	https://doi.org/10.1016/j.jacceco.2011.01.005	NOUN
hassl-4543	482	11	https://doi.org/10.1016/j.jacceco.2010.09.002	https://doi.org/10.1016/j.jacceco.2010.09.002	NUM
hassl-4543	482	12	humanities	humanity	NOUN
hassl-4543	482	13	and	and	CCONJ
hassl-4543	482	14	social	social	ADJ
hassl-4543	482	15	sciences	science	NOUN
hassl-4543	482	16	letters	letter	NOUN
hassl-4543	482	17	,	,	PUNCT
hassl-4543	482	18	2025	2025	NUM
hassl-4543	482	19	,	,	PUNCT
hassl-4543	482	20	13(4	13(4	NUM
hassl-4543	482	21	):	):	PUNCT
hassl-4543	482	22	1717	1717	NUM
hassl-4543	482	23	-	-	SYM
hassl-4543	482	24	1734	1734	NUM
hassl-4543	482	25	1734	1734	NUM
hassl-4543	482	26	©	©	PROPN
hassl-4543	482	27	2025	2025	NUM
hassl-4543	482	28	conscientia	conscientia	PROPN
hassl-4543	482	29	beam	beam	PROPN
hassl-4543	482	30	.	.	PUNCT
hassl-4543	483	1	all	all	DET
hassl-4543	483	2	rights	right	NOUN
hassl-4543	483	3	reserved	reserve	VERB
hassl-4543	483	4	.	.	PUNCT
hassl-4543	484	1	harymawan	harymawan	PROPN
hassl-4543	484	2	,	,	PUNCT
hassl-4543	484	3	i.	i.	PROPN
hassl-4543	484	4	,	,	PUNCT
hassl-4543	484	5	nasih	nasih	NOUN
hassl-4543	484	6	,	,	PUNCT
hassl-4543	484	7	m.	m.	NOUN
hassl-4543	484	8	,	,	PUNCT
hassl-4543	484	9	&	&	CCONJ
hassl-4543	484	10	noeraini	noeraini	PROPN
hassl-4543	484	11	,	,	PUNCT
hassl-4543	484	12	d.	d.	PROPN
hassl-4543	484	13	h.	h.	PROPN
hassl-4543	484	14	(	(	PUNCT
hassl-4543	484	15	2019	2019	NUM
hassl-4543	484	16	)	)	PUNCT
hassl-4543	484	17	.	.	PUNCT
hassl-4543	485	1	does	do	AUX
hassl-4543	485	2	a	a	DET
hassl-4543	485	3	female	female	ADJ
hassl-4543	485	4	audit	audit	NOUN
hassl-4543	485	5	engagement	engagement	NOUN
hassl-4543	485	6	partner	partner	NOUN
hassl-4543	485	7	offer	offer	VERB
hassl-4543	485	8	higher	high	ADJ
hassl-4543	485	9	audit	audit	NOUN
hassl-4543	485	10	quality	quality	NOUN
hassl-4543	485	11	?	?	PUNCT
hassl-4543	486	1	revista	revista	PROPN
hassl-4543	486	2	espacios	espacios	PROPN
hassl-4543	486	3	,	,	PUNCT
hassl-4543	486	4	40(18	40(18	NOUN
hassl-4543	486	5	)	)	PUNCT
hassl-4543	486	6	,	,	PUNCT
hassl-4543	486	7	22	22	NUM
hassl-4543	486	8	-	-	SYM
hassl-4543	486	9	30	30	NUM
hassl-4543	486	10	.	.	PUNCT
hassl-4543	487	1	hoseini	hoseini	PROPN
hassl-4543	487	2	,	,	PUNCT
hassl-4543	487	3	m.	m.	NOUN
hassl-4543	487	4	,	,	PUNCT
hassl-4543	487	5	safari	safari	ADJ
hassl-4543	487	6	gerayli	gerayli	NOUN
hassl-4543	487	7	,	,	PUNCT
hassl-4543	487	8	m.	m.	NOUN
hassl-4543	487	9	,	,	PUNCT
hassl-4543	487	10	&	&	CCONJ
hassl-4543	487	11	valiyan	valiyan	PROPN
hassl-4543	487	12	,	,	PUNCT
hassl-4543	487	13	h.	h.	PROPN
hassl-4543	487	14	(	(	PUNCT
hassl-4543	487	15	2019	2019	NUM
hassl-4543	487	16	)	)	PUNCT
hassl-4543	487	17	.	.	PUNCT
hassl-4543	488	1	demographic	demographic	ADJ
hassl-4543	488	2	characteristics	characteristic	NOUN
hassl-4543	488	3	of	of	ADP
hassl-4543	488	4	the	the	DET
hassl-4543	488	5	board	board	NOUN
hassl-4543	488	6	of	of	ADP
hassl-4543	488	7	directors	director	NOUN
hassl-4543	488	8	’	’	PART
hassl-4543	488	9	structure	structure	NOUN
hassl-4543	488	10	and	and	CCONJ
hassl-4543	488	11	tax	tax	NOUN
hassl-4543	488	12	avoidance	avoidance	NOUN
hassl-4543	488	13	:	:	PUNCT
hassl-4543	488	14	evidence	evidence	NOUN
hassl-4543	488	15	from	from	ADP
hassl-4543	488	16	tehran	tehran	PROPN
hassl-4543	488	17	stock	stock	PROPN
hassl-4543	488	18	exchange	exchange	PROPN
hassl-4543	488	19	.	.	PUNCT
hassl-4543	489	1	international	international	ADJ
hassl-4543	489	2	journal	journal	NOUN
hassl-4543	489	3	of	of	ADP
hassl-4543	489	4	social	social	ADJ
hassl-4543	489	5	economics	economic	NOUN
hassl-4543	489	6	,	,	PUNCT
hassl-4543	489	7	46(2	46(2	NOUN
hassl-4543	489	8	)	)	PUNCT
hassl-4543	489	9	,	,	PUNCT
hassl-4543	489	10	199	199	NUM
hassl-4543	489	11	-	-	SYM
hassl-4543	489	12	212	212	NUM
hassl-4543	489	13	.	.	PUNCT
hassl-4543	490	1	https://doi.org/10.1108/ijse-11-2017-0507	https://doi.org/10.1108/ijse-11-2017-0507	PROPN
hassl-4543	490	2	hsiao	hsiao	PROPN
hassl-4543	490	3	,	,	PUNCT
hassl-4543	490	4	c.	c.	PROPN
hassl-4543	490	5	(	(	PUNCT
hassl-4543	490	6	2022	2022	NUM
hassl-4543	490	7	)	)	PUNCT
hassl-4543	490	8	.	.	PUNCT
hassl-4543	491	1	analysis	analysis	NOUN
hassl-4543	491	2	of	of	ADP
hassl-4543	491	3	panel	panel	NOUN
hassl-4543	491	4	data	datum	NOUN
hassl-4543	491	5	.	.	PUNCT
hassl-4543	492	1	econometric	econometric	PROPN
hassl-4543	492	2	society	society	NOUN
hassl-4543	492	3	monographs	monograph	NOUN
hassl-4543	492	4	,	,	PUNCT
hassl-4543	492	5	no	no	INTJ
hassl-4543	492	6	.	.	NOUN
hassl-4543	492	7	64	64	NUM
hassl-4543	492	8	,	,	PUNCT
hassl-4543	492	9	cambridge	cambridge	PROPN
hassl-4543	492	10	,	,	PUNCT
hassl-4543	492	11	uk	uk	PROPN
hassl-4543	492	12	:	:	PUNCT
hassl-4543	492	13	cambridge	cambridge	PROPN
hassl-4543	492	14	university	university	PROPN
hassl-4543	492	15	press	press	NOUN
hassl-4543	492	16	.	.	PUNCT
hassl-4543	493	1	jarboui	jarboui	PROPN
hassl-4543	493	2	,	,	PUNCT
hassl-4543	493	3	a.	a.	PROPN
hassl-4543	493	4	,	,	PUNCT
hassl-4543	493	5	kachouri	kachouri	PROPN
hassl-4543	493	6	ben	ben	PROPN
hassl-4543	493	7	saad	saad	PROPN
hassl-4543	493	8	,	,	PUNCT
hassl-4543	493	9	m.	m.	NOUN
hassl-4543	493	10	,	,	PUNCT
hassl-4543	493	11	&	&	CCONJ
hassl-4543	493	12	riguen	riguen	PROPN
hassl-4543	493	13	,	,	PUNCT
hassl-4543	493	14	r.	r.	PROPN
hassl-4543	493	15	(	(	PUNCT
hassl-4543	493	16	2020	2020	NUM
hassl-4543	493	17	)	)	PUNCT
hassl-4543	493	18	.	.	PUNCT
hassl-4543	494	1	tax	tax	NOUN
hassl-4543	494	2	avoidance	avoidance	NOUN
hassl-4543	494	3	:	:	PUNCT
hassl-4543	494	4	do	do	AUX
hassl-4543	494	5	board	board	NOUN
hassl-4543	494	6	gender	gender	NOUN
hassl-4543	494	7	diversity	diversity	NOUN
hassl-4543	494	8	and	and	CCONJ
hassl-4543	494	9	sustainability	sustainability	NOUN
hassl-4543	494	10	performance	performance	NOUN
hassl-4543	494	11	make	make	VERB
hassl-4543	494	12	a	a	DET
hassl-4543	494	13	difference	difference	NOUN
hassl-4543	494	14	?	?	PUNCT
hassl-4543	495	1	journal	journal	NOUN
hassl-4543	495	2	of	of	ADP
hassl-4543	495	3	financial	financial	ADJ
hassl-4543	495	4	crime	crime	NOUN
hassl-4543	495	5	,	,	PUNCT
hassl-4543	495	6	27(4	27(4	PROPN
hassl-4543	495	7	)	)	PUNCT
hassl-4543	495	8	,	,	PUNCT
hassl-4543	495	9	1389	1389	NUM
hassl-4543	495	10	-	-	SYM
hassl-4543	495	11	1408	1408	NUM
hassl-4543	495	12	.	.	PUNCT
hassl-4543	496	1	https://doi.org/10.1108/jfc-09-2019-0122	https://doi.org/10.1108/jfc-09-2019-0122	PROPN
hassl-4543	496	2	kerr	kerr	PROPN
hassl-4543	496	3	,	,	PUNCT
hassl-4543	496	4	j.	j.	PROPN
hassl-4543	496	5	n.	n.	PROPN
hassl-4543	496	6	,	,	PUNCT
hassl-4543	496	7	price	price	NOUN
hassl-4543	496	8	,	,	PUNCT
hassl-4543	496	9	r.	r.	PROPN
hassl-4543	496	10	,	,	PUNCT
hassl-4543	496	11	&	&	CCONJ
hassl-4543	496	12	román	román	PROPN
hassl-4543	496	13	,	,	PUNCT
hassl-4543	496	14	f.	f.	PROPN
hassl-4543	496	15	j.	j.	PROPN
hassl-4543	496	16	(	(	PUNCT
hassl-4543	496	17	2016	2016	NUM
hassl-4543	496	18	)	)	PUNCT
hassl-4543	496	19	.	.	PUNCT
hassl-4543	497	1	the	the	DET
hassl-4543	497	2	effect	effect	NOUN
hassl-4543	497	3	of	of	ADP
hassl-4543	497	4	corporate	corporate	ADJ
hassl-4543	497	5	governance	governance	NOUN
hassl-4543	497	6	on	on	ADP
hassl-4543	497	7	tax	tax	NOUN
hassl-4543	497	8	avoidance	avoidance	NOUN
hassl-4543	497	9	:	:	PUNCT
hassl-4543	497	10	evidence	evidence	NOUN
hassl-4543	497	11	from	from	ADP
hassl-4543	497	12	governance	governance	NOUN
hassl-4543	497	13	reform	reform	NOUN
hassl-4543	497	14	.	.	PUNCT
hassl-4543	498	1	paper	paper	NOUN
hassl-4543	498	2	presented	present	VERB
hassl-4543	498	3	at	at	ADP
hassl-4543	498	4	the	the	DET
hassl-4543	498	5	proceedings	proceeding	NOUN
hassl-4543	498	6	annual	annual	ADJ
hassl-4543	498	7	conference	conference	NOUN
hassl-4543	498	8	on	on	ADP
hassl-4543	498	9	taxation	taxation	NOUN
hassl-4543	498	10	and	and	CCONJ
hassl-4543	498	11	minutes	minute	NOUN
hassl-4543	498	12	of	of	ADP
hassl-4543	498	13	the	the	DET
hassl-4543	498	14	annual	annual	ADJ
hassl-4543	498	15	meeting	meeting	NOUN
hassl-4543	498	16	of	of	ADP
hassl-4543	498	17	the	the	DET
hassl-4543	498	18	national	national	PROPN
hassl-4543	498	19	tax	tax	PROPN
hassl-4543	498	20	association	association	PROPN
hassl-4543	498	21	.	.	PUNCT
hassl-4543	499	1	khaoula	khaoula	PROPN
hassl-4543	499	2	,	,	PUNCT
hassl-4543	499	3	a.	a.	PROPN
hassl-4543	499	4	,	,	PUNCT
hassl-4543	499	5	&	&	CCONJ
hassl-4543	499	6	ali	ali	PROPN
hassl-4543	499	7	,	,	PUNCT
hassl-4543	499	8	z.	z.	PROPN
hassl-4543	499	9	m.	m.	PROPN
hassl-4543	499	10	(	(	PUNCT
hassl-4543	499	11	2012	2012	NUM
hassl-4543	499	12	)	)	PUNCT
hassl-4543	499	13	.	.	PUNCT
hassl-4543	500	1	demographic	demographic	ADJ
hassl-4543	500	2	diversity	diversity	NOUN
hassl-4543	500	3	in	in	ADP
hassl-4543	500	4	the	the	DET
hassl-4543	500	5	board	board	NOUN
hassl-4543	500	6	and	and	CCONJ
hassl-4543	500	7	corporate	corporate	ADJ
hassl-4543	500	8	tax	tax	NOUN
hassl-4543	500	9	planning	planning	NOUN
hassl-4543	500	10	in	in	ADP
hassl-4543	500	11	american	american	ADJ
hassl-4543	500	12	firms	firm	NOUN
hassl-4543	500	13	.	.	PUNCT
hassl-4543	501	1	business	business	NOUN
hassl-4543	501	2	management	management	NOUN
hassl-4543	501	3	and	and	CCONJ
hassl-4543	501	4	strategy	strategy	NOUN
hassl-4543	501	5	,	,	PUNCT
hassl-4543	501	6	3(1	3(1	NUM
hassl-4543	501	7	)	)	PUNCT
hassl-4543	501	8	,	,	PUNCT
hassl-4543	501	9	72	72	NUM
hassl-4543	501	10	-	-	SYM
hassl-4543	501	11	86	86	NUM
hassl-4543	501	12	.	.	PUNCT
hassl-4543	502	1	https://doi.org/10.5296/bms.v3i1.1851	https://doi.org/10.5296/bms.v3i1.1851	PROPN
hassl-4543	502	2	lakhal	lakhal	NOUN
hassl-4543	502	3	,	,	PUNCT
hassl-4543	502	4	f.	f.	PROPN
hassl-4543	502	5	,	,	PUNCT
hassl-4543	502	6	aguir	aguir	PROPN
hassl-4543	502	7	,	,	PUNCT
hassl-4543	502	8	a.	a.	NOUN
hassl-4543	502	9	,	,	PUNCT
hassl-4543	502	10	lakhal	lakhal	NOUN
hassl-4543	502	11	,	,	PUNCT
hassl-4543	502	12	n.	n.	NOUN
hassl-4543	502	13	,	,	PUNCT
hassl-4543	502	14	&	&	CCONJ
hassl-4543	502	15	malek	malek	PROPN
hassl-4543	502	16	,	,	PUNCT
hassl-4543	502	17	a.	a.	NOUN
hassl-4543	502	18	(	(	PUNCT
hassl-4543	502	19	2015	2015	NUM
hassl-4543	502	20	)	)	PUNCT
hassl-4543	502	21	.	.	PUNCT
hassl-4543	503	1	do	do	VERB
hassl-4543	503	2	women	woman	NOUN
hassl-4543	503	3	on	on	ADP
hassl-4543	503	4	boards	board	NOUN
hassl-4543	503	5	and	and	CCONJ
hassl-4543	503	6	in	in	ADP
hassl-4543	503	7	top	top	ADJ
hassl-4543	503	8	management	management	NOUN
hassl-4543	503	9	reduce	reduce	VERB
hassl-4543	503	10	earnings	earning	NOUN
hassl-4543	503	11	management	management	NOUN
hassl-4543	503	12	?	?	PUNCT
hassl-4543	504	1	evidence	evidence	NOUN
hassl-4543	504	2	in	in	ADP
hassl-4543	504	3	france	france	PROPN
hassl-4543	504	4	.	.	PUNCT
hassl-4543	505	1	journal	journal	PROPN
hassl-4543	505	2	of	of	ADP
hassl-4543	505	3	applied	apply	VERB
hassl-4543	505	4	business	business	NOUN
hassl-4543	505	5	research	research	NOUN
hassl-4543	505	6	,	,	PUNCT
hassl-4543	505	7	31(3	31(3	NUM
hassl-4543	505	8	)	)	PUNCT
hassl-4543	505	9	,	,	PUNCT
hassl-4543	505	10	1107–1118	1107–1118	NUM
hassl-4543	505	11	.	.	PUNCT
hassl-4543	506	1	https://doi.org/10.19030/jabr.v31i3.9236	https://doi.org/10.19030/jabr.v31i3.9236	NUM
hassl-4543	506	2	lanis	lanis	PROPN
hassl-4543	506	3	,	,	PUNCT
hassl-4543	506	4	r.	r.	PROPN
hassl-4543	506	5	,	,	PUNCT
hassl-4543	506	6	richardson	richardson	PROPN
hassl-4543	506	7	,	,	PUNCT
hassl-4543	506	8	g.	g.	PROPN
hassl-4543	506	9	,	,	PUNCT
hassl-4543	506	10	&	&	CCONJ
hassl-4543	506	11	taylor	taylor	PROPN
hassl-4543	506	12	,	,	PUNCT
hassl-4543	506	13	g.	g.	PROPN
hassl-4543	506	14	(	(	PUNCT
hassl-4543	506	15	2017	2017	NUM
hassl-4543	506	16	)	)	PUNCT
hassl-4543	506	17	.	.	PUNCT
hassl-4543	507	1	board	board	NOUN
hassl-4543	507	2	of	of	ADP
hassl-4543	507	3	director	director	NOUN
hassl-4543	507	4	gender	gender	NOUN
hassl-4543	507	5	and	and	CCONJ
hassl-4543	507	6	corporate	corporate	ADJ
hassl-4543	507	7	tax	tax	NOUN
hassl-4543	507	8	aggressiveness	aggressiveness	NOUN
hassl-4543	507	9	:	:	PUNCT
hassl-4543	507	10	an	an	DET
hassl-4543	507	11	empirical	empirical	ADJ
hassl-4543	507	12	analysis	analysis	NOUN
hassl-4543	507	13	.	.	PUNCT
hassl-4543	508	1	journal	journal	PROPN
hassl-4543	508	2	of	of	ADP
hassl-4543	508	3	business	business	NOUN
hassl-4543	508	4	ethics	ethic	NOUN
hassl-4543	508	5	,	,	PUNCT
hassl-4543	508	6	144(3	144(3	NUM
hassl-4543	508	7	)	)	PUNCT
hassl-4543	508	8	,	,	PUNCT
hassl-4543	508	9	577	577	NUM
hassl-4543	508	10	-	-	SYM
hassl-4543	508	11	596	596	NUM
hassl-4543	508	12	.	.	PUNCT
hassl-4543	509	1	https://doi.org/10.1007/s10551-015-2815-x	https://doi.org/10.1007/s10551-015-2815-x	PROPN
hassl-4543	509	2	lee	lee	PROPN
hassl-4543	509	3	,	,	PUNCT
hassl-4543	509	4	r.-j	r.-j	PROPN
hassl-4543	509	5	.	.	PUNCT
hassl-4543	509	6	,	,	PUNCT
hassl-4543	509	7	&	&	CCONJ
hassl-4543	509	8	kao	kao	PROPN
hassl-4543	509	9	,	,	PUNCT
hassl-4543	509	10	h.-s	h.-s	PROPN
hassl-4543	509	11	.	.	PUNCT
hassl-4543	510	1	(	(	PUNCT
hassl-4543	510	2	2018	2018	NUM
hassl-4543	510	3	)	)	PUNCT
hassl-4543	510	4	.	.	PUNCT
hassl-4543	511	1	the	the	DET
hassl-4543	511	2	impacts	impact	NOUN
hassl-4543	511	3	of	of	ADP
hassl-4543	511	4	ifrss	ifrss	NOUN
hassl-4543	511	5	and	and	CCONJ
hassl-4543	511	6	auditor	auditor	NOUN
hassl-4543	511	7	on	on	ADP
hassl-4543	511	8	tax	tax	NOUN
hassl-4543	511	9	avoidance	avoidance	NOUN
hassl-4543	511	10	.	.	PUNCT
hassl-4543	512	1	advances	advance	NOUN
hassl-4543	512	2	in	in	ADP
hassl-4543	512	3	management	management	NOUN
hassl-4543	512	4	and	and	CCONJ
hassl-4543	512	5	applied	apply	VERB
hassl-4543	512	6	economics	economic	NOUN
hassl-4543	512	7	,	,	PUNCT
hassl-4543	512	8	8(6	8(6	NUM
hassl-4543	512	9	)	)	PUNCT
hassl-4543	512	10	,	,	PUNCT
hassl-4543	512	11	17	17	NUM
hassl-4543	512	12	-	-	SYM
hassl-4543	512	13	53	53	NUM
hassl-4543	512	14	.	.	PUNCT
hassl-4543	513	1	mashaykhi	mashaykhi	PROPN
hassl-4543	513	2	,	,	PUNCT
hassl-4543	513	3	b.	b.	PROPN
hassl-4543	513	4	,	,	PUNCT
hassl-4543	513	5	&	&	CCONJ
hassl-4543	513	6	seyyedi	seyyedi	PROPN
hassl-4543	513	7	,	,	PUNCT
hassl-4543	513	8	s.	s.	PROPN
hassl-4543	513	9	j.	j.	PROPN
hassl-4543	513	10	(	(	PUNCT
hassl-4543	513	11	2015	2015	NUM
hassl-4543	513	12	)	)	PUNCT
hassl-4543	513	13	.	.	PUNCT
hassl-4543	514	1	corporate	corporate	ADJ
hassl-4543	514	2	governance	governance	NOUN
hassl-4543	514	3	and	and	CCONJ
hassl-4543	514	4	tax	tax	NOUN
hassl-4543	514	5	avoidance	avoidance	NOUN
hassl-4543	514	6	.	.	PUNCT
hassl-4543	515	1	journal	journal	NOUN
hassl-4543	515	2	of	of	ADP
hassl-4543	515	3	accounting	accounting	NOUN
hassl-4543	515	4	knowledge	knowledge	NOUN
hassl-4543	515	5	,	,	PUNCT
hassl-4543	515	6	6(20	6(20	NUM
hassl-4543	515	7	)	)	PUNCT
hassl-4543	515	8	,	,	PUNCT
hassl-4543	515	9	83	83	NUM
hassl-4543	515	10	-	-	SYM
hassl-4543	515	11	103	103	NUM
hassl-4543	515	12	.	.	PUNCT
hassl-4543	516	1	maydew	maydew	NOUN
hassl-4543	516	2	,	,	PUNCT
hassl-4543	516	3	e.	e.	PROPN
hassl-4543	516	4	,	,	PUNCT
hassl-4543	516	5	&	&	CCONJ
hassl-4543	516	6	shackelford	shackelford	PROPN
hassl-4543	516	7	,	,	PUNCT
hassl-4543	516	8	d.	d.	PROPN
hassl-4543	516	9	(	(	PUNCT
hassl-4543	516	10	2005	2005	NUM
hassl-4543	516	11	)	)	PUNCT
hassl-4543	516	12	.	.	PUNCT
hassl-4543	517	1	the	the	DET
hassl-4543	517	2	changing	change	VERB
hassl-4543	517	3	role	role	NOUN
hassl-4543	517	4	of	of	ADP
hassl-4543	517	5	auditors	auditor	NOUN
hassl-4543	517	6	in	in	ADP
hassl-4543	517	7	corporate	corporate	ADJ
hassl-4543	517	8	tax	tax	NOUN
hassl-4543	517	9	planning	planning	NOUN
hassl-4543	517	10	.	.	PUNCT
hassl-4543	518	1	cambridge	cambridge	PROPN
hassl-4543	518	2	,	,	PUNCT
hassl-4543	518	3	mass	mass	PROPN
hassl-4543	518	4	.	.	PROPN
hassl-4543	518	5	,	,	PUNCT
hassl-4543	518	6	usa	usa	PROPN
hassl-4543	518	7	:	:	PUNCT
hassl-4543	518	8	national	national	PROPN
hassl-4543	518	9	bureau	bureau	PROPN
hassl-4543	518	10	of	of	ADP
hassl-4543	518	11	economic	economic	ADJ
hassl-4543	518	12	research	research	NOUN
hassl-4543	518	13	.	.	PUNCT
hassl-4543	519	1	peni	peni	NOUN
hassl-4543	519	2	,	,	PUNCT
hassl-4543	519	3	e.	e.	PROPN
hassl-4543	519	4	,	,	PUNCT
hassl-4543	519	5	&	&	CCONJ
hassl-4543	519	6	vähämaa	vähämaa	PROPN
hassl-4543	519	7	,	,	PUNCT
hassl-4543	519	8	s.	s.	PROPN
hassl-4543	519	9	(	(	PUNCT
hassl-4543	519	10	2010	2010	NUM
hassl-4543	519	11	)	)	PUNCT
hassl-4543	519	12	.	.	PUNCT
hassl-4543	520	1	female	female	ADJ
hassl-4543	520	2	executives	executive	NOUN
hassl-4543	520	3	and	and	CCONJ
hassl-4543	520	4	earnings	earning	NOUN
hassl-4543	520	5	management	management	NOUN
hassl-4543	520	6	.	.	PUNCT
hassl-4543	521	1	managerial	managerial	ADJ
hassl-4543	521	2	finance	finance	NOUN
hassl-4543	521	3	,	,	PUNCT
hassl-4543	521	4	36(7	36(7	NUM
hassl-4543	521	5	)	)	PUNCT
hassl-4543	521	6	,	,	PUNCT
hassl-4543	521	7	629	629	NUM
hassl-4543	521	8	-	-	SYM
hassl-4543	521	9	645	645	NUM
hassl-4543	521	10	.	.	PUNCT
hassl-4543	522	1	https://doi.org/10.1108/03074351011050343	https://doi.org/10.1108/03074351011050343	PROPN
hassl-4543	522	2	richardson	richardson	PROPN
hassl-4543	522	3	,	,	PUNCT
hassl-4543	522	4	g.	g.	PROPN
hassl-4543	522	5	,	,	PUNCT
hassl-4543	522	6	taylor	taylor	PROPN
hassl-4543	522	7	,	,	PUNCT
hassl-4543	522	8	g.	g.	PROPN
hassl-4543	522	9	,	,	PUNCT
hassl-4543	522	10	&	&	CCONJ
hassl-4543	522	11	lanis	lanis	PROPN
hassl-4543	522	12	,	,	PUNCT
hassl-4543	522	13	r.	r.	PROPN
hassl-4543	522	14	(	(	PUNCT
hassl-4543	522	15	2016	2016	NUM
hassl-4543	522	16	)	)	PUNCT
hassl-4543	522	17	.	.	PUNCT
hassl-4543	523	1	women	woman	NOUN
hassl-4543	523	2	on	on	ADP
hassl-4543	523	3	the	the	DET
hassl-4543	523	4	board	board	NOUN
hassl-4543	523	5	of	of	ADP
hassl-4543	523	6	directors	director	NOUN
hassl-4543	523	7	and	and	CCONJ
hassl-4543	523	8	corporate	corporate	ADJ
hassl-4543	523	9	tax	tax	NOUN
hassl-4543	523	10	aggressiveness	aggressiveness	NOUN
hassl-4543	523	11	in	in	ADP
hassl-4543	523	12	australia	australia	PROPN
hassl-4543	523	13	:	:	PUNCT
hassl-4543	523	14	an	an	DET
hassl-4543	523	15	empirical	empirical	ADJ
hassl-4543	523	16	analysis	analysis	NOUN
hassl-4543	523	17	.	.	PUNCT
hassl-4543	524	1	accounting	accounting	NOUN
hassl-4543	524	2	research	research	PROPN
hassl-4543	524	3	journal	journal	NOUN
hassl-4543	524	4	,	,	PUNCT
hassl-4543	524	5	29(3	29(3	NUM
hassl-4543	524	6	)	)	PUNCT
hassl-4543	524	7	,	,	PUNCT
hassl-4543	524	8	313	313	NUM
hassl-4543	524	9	-	-	SYM
hassl-4543	524	10	331	331	NUM
hassl-4543	524	11	.	.	PUNCT
hassl-4543	525	1	https://doi.org/10.1108/arj-09-2014-0079	https://doi.org/10.1108/arj-09-2014-0079	NOUN
hassl-4543	525	2	riguen	riguen	PROPN
hassl-4543	525	3	,	,	PUNCT
hassl-4543	525	4	r.	r.	PROPN
hassl-4543	525	5	,	,	PUNCT
hassl-4543	525	6	salhi	salhi	NOUN
hassl-4543	525	7	,	,	PUNCT
hassl-4543	525	8	b.	b.	PROPN
hassl-4543	525	9	,	,	PUNCT
hassl-4543	525	10	&	&	CCONJ
hassl-4543	525	11	jarboui	jarboui	PROPN
hassl-4543	525	12	,	,	PUNCT
hassl-4543	525	13	a.	a.	NOUN
hassl-4543	525	14	(	(	PUNCT
hassl-4543	525	15	2020	2020	NUM
hassl-4543	525	16	)	)	PUNCT
hassl-4543	525	17	.	.	PUNCT
hassl-4543	526	1	do	do	AUX
hassl-4543	526	2	women	woman	NOUN
hassl-4543	526	3	in	in	ADP
hassl-4543	526	4	board	board	NOUN
hassl-4543	526	5	represent	represent	VERB
hassl-4543	526	6	less	less	ADJ
hassl-4543	526	7	corporate	corporate	ADJ
hassl-4543	526	8	tax	tax	NOUN
hassl-4543	526	9	avoidance	avoidance	NOUN
hassl-4543	526	10	?	?	PUNCT
hassl-4543	527	1	a	a	DET
hassl-4543	527	2	moderation	moderation	NOUN
hassl-4543	527	3	analysis	analysis	NOUN
hassl-4543	527	4	.	.	PUNCT
hassl-4543	528	1	international	international	ADJ
hassl-4543	528	2	journal	journal	NOUN
hassl-4543	528	3	of	of	ADP
hassl-4543	528	4	sociology	sociology	NOUN
hassl-4543	528	5	and	and	CCONJ
hassl-4543	528	6	social	social	ADJ
hassl-4543	528	7	policy	policy	NOUN
hassl-4543	528	8	,	,	PUNCT
hassl-4543	528	9	40(1/2	40(1/2	NUM
hassl-4543	528	10	)	)	PUNCT
hassl-4543	528	11	,	,	PUNCT
hassl-4543	528	12	114	114	NUM
hassl-4543	528	13	-	-	SYM
hassl-4543	528	14	132	132	NUM
hassl-4543	528	15	.	.	PUNCT
hassl-4543	529	1	https://doi.org/10.1108/ijssp-10-2019-0211	https://doi.org/10.1108/ijssp-10-2019-0211	PROPN
hassl-4543	529	2	seidman	seidman	PROPN
hassl-4543	529	3	,	,	PUNCT
hassl-4543	529	4	j.	j.	PROPN
hassl-4543	529	5	,	,	PUNCT
hassl-4543	529	6	&	&	CCONJ
hassl-4543	529	7	stomberg	stomberg	PROPN
hassl-4543	529	8	,	,	PUNCT
hassl-4543	529	9	b.	b.	PROPN
hassl-4543	529	10	(	(	PUNCT
hassl-4543	529	11	2011	2011	NUM
hassl-4543	529	12	)	)	PUNCT
hassl-4543	529	13	.	.	PUNCT
hassl-4543	530	1	why	why	SCONJ
hassl-4543	530	2	are	be	AUX
hassl-4543	530	3	option	option	NOUN
hassl-4543	530	4	compensation	compensation	NOUN
hassl-4543	530	5	and	and	CCONJ
hassl-4543	530	6	tax	tax	NOUN
hassl-4543	530	7	sheltering	sheltering	NOUN
hassl-4543	530	8	negatively	negatively	ADV
hassl-4543	530	9	related	relate	VERB
hassl-4543	530	10	.	.	PUNCT
hassl-4543	531	1	journal	journal	NOUN
hassl-4543	531	2	of	of	ADP
hassl-4543	531	3	financial	financial	ADJ
hassl-4543	531	4	studies	study	NOUN
hassl-4543	531	5	,	,	PUNCT
hassl-4543	531	6	63(1	63(1	NUM
hassl-4543	531	7	)	)	PUNCT
hassl-4543	531	8	,	,	PUNCT
hassl-4543	531	9	113	113	NUM
hassl-4543	531	10	-	-	SYM
hassl-4543	531	11	127	127	NUM
hassl-4543	531	12	.	.	PUNCT
hassl-4543	532	1	whittington	whittington	PROPN
hassl-4543	532	2	,	,	PUNCT
hassl-4543	532	3	g.	g.	PROPN
hassl-4543	532	4	(	(	PUNCT
hassl-4543	532	5	1993	1993	NUM
hassl-4543	532	6	)	)	PUNCT
hassl-4543	532	7	.	.	PUNCT
hassl-4543	533	1	corporate	corporate	ADJ
hassl-4543	533	2	governance	governance	NOUN
hassl-4543	533	3	and	and	CCONJ
hassl-4543	533	4	the	the	DET
hassl-4543	533	5	regulation	regulation	NOUN
hassl-4543	533	6	of	of	ADP
hassl-4543	533	7	financial	financial	ADJ
hassl-4543	533	8	reporting	reporting	NOUN
hassl-4543	533	9	.	.	PUNCT
hassl-4543	534	1	accounting	accounting	NOUN
hassl-4543	534	2	and	and	CCONJ
hassl-4543	534	3	business	business	NOUN
hassl-4543	534	4	research	research	NOUN
hassl-4543	534	5	,	,	PUNCT
hassl-4543	534	6	23(sup1	23(sup1	NUM
hassl-4543	534	7	)	)	PUNCT
hassl-4543	534	8	,	,	PUNCT
hassl-4543	534	9	311	311	NUM
hassl-4543	534	10	-	-	SYM
hassl-4543	534	11	319	319	NUM
hassl-4543	534	12	.	.	PUNCT
hassl-4543	535	1	https://doi.org/10.1080/00014788.1993.9729899	https://doi.org/10.1080/00014788.1993.9729899	PROPN
hassl-4543	535	2	wooldridge	wooldridge	PROPN
hassl-4543	535	3	,	,	PUNCT
hassl-4543	535	4	j.	j.	PROPN
hassl-4543	535	5	m.	m.	PROPN
hassl-4543	535	6	(	(	PUNCT
hassl-4543	535	7	2010	2010	NUM
hassl-4543	535	8	)	)	PUNCT
hassl-4543	535	9	.	.	PUNCT
hassl-4543	536	1	econometric	econometric	ADJ
hassl-4543	536	2	analysis	analysis	NOUN
hassl-4543	536	3	of	of	ADP
hassl-4543	536	4	cross	cross	NOUN
hassl-4543	536	5	section	section	NOUN
hassl-4543	536	6	and	and	CCONJ
hassl-4543	536	7	panel	panel	NOUN
hassl-4543	536	8	data	datum	NOUN
hassl-4543	536	9	(	(	PUNCT
hassl-4543	536	10	2nd	2nd	ADJ
hassl-4543	536	11	ed	ed	NOUN
hassl-4543	536	12	.	.	PUNCT
hassl-4543	536	13	)	)	PUNCT
hassl-4543	536	14	.	.	PUNCT
hassl-4543	537	1	cambridge	cambridge	PROPN
hassl-4543	537	2	:	:	PUNCT
hassl-4543	537	3	mit	mit	PROPN
hassl-4543	537	4	press	press	NOUN
hassl-4543	537	5	.	.	PUNCT
hassl-4543	538	1	zeng	zeng	PROPN
hassl-4543	538	2	,	,	PUNCT
hassl-4543	538	3	t.	t.	PROPN
hassl-4543	538	4	(	(	PUNCT
hassl-4543	538	5	2019	2019	NUM
hassl-4543	538	6	)	)	PUNCT
hassl-4543	538	7	.	.	PUNCT
hassl-4543	539	1	country	country	NOUN
hassl-4543	539	2	-	-	PUNCT
hassl-4543	539	3	level	level	NOUN
hassl-4543	539	4	governance	governance	NOUN
hassl-4543	539	5	,	,	PUNCT
hassl-4543	539	6	accounting	accounting	NOUN
hassl-4543	539	7	standards	standard	NOUN
hassl-4543	539	8	,	,	PUNCT
hassl-4543	539	9	and	and	CCONJ
hassl-4543	539	10	tax	tax	NOUN
hassl-4543	539	11	avoidance	avoidance	NOUN
hassl-4543	539	12	:	:	PUNCT
hassl-4543	539	13	a	a	DET
hassl-4543	539	14	cross	cross	ADJ
hassl-4543	539	15	-	-	ADJ
hassl-4543	539	16	country	country	ADJ
hassl-4543	539	17	study	study	NOUN
hassl-4543	539	18	.	.	PUNCT
hassl-4543	540	1	asian	asian	ADJ
hassl-4543	540	2	review	review	NOUN
hassl-4543	540	3	of	of	ADP
hassl-4543	540	4	accounting	accounting	NOUN
hassl-4543	540	5	,	,	PUNCT
hassl-4543	540	6	27(3	27(3	NUM
hassl-4543	540	7	)	)	PUNCT
hassl-4543	540	8	,	,	PUNCT
hassl-4543	540	9	401	401	NUM
hassl-4543	540	10	-	-	SYM
hassl-4543	540	11	424	424	NUM
hassl-4543	540	12	.	.	PUNCT
hassl-4543	540	13	https://doi.org/10.1108/ara-09-2018-0179	https://doi.org/10.1108/ara-09-2018-0179	PROPN
hassl-4543	540	14	views	view	NOUN
hassl-4543	540	15	and	and	CCONJ
hassl-4543	540	16	opinions	opinion	NOUN
hassl-4543	540	17	expressed	express	VERB
hassl-4543	540	18	in	in	ADP
hassl-4543	540	19	this	this	DET
hassl-4543	540	20	article	article	NOUN
hassl-4543	540	21	are	be	AUX
hassl-4543	540	22	the	the	DET
hassl-4543	540	23	views	view	NOUN
hassl-4543	540	24	and	and	CCONJ
hassl-4543	540	25	opinions	opinion	NOUN
hassl-4543	540	26	of	of	ADP
hassl-4543	540	27	the	the	DET
hassl-4543	540	28	author(s	author(s	NOUN
hassl-4543	540	29	)	)	PUNCT
hassl-4543	540	30	,	,	PUNCT
hassl-4543	540	31	humanities	humanity	NOUN
hassl-4543	540	32	and	and	CCONJ
hassl-4543	540	33	social	social	ADJ
hassl-4543	540	34	sciences	science	NOUN
hassl-4543	540	35	letters	letter	NOUN
hassl-4543	540	36	shall	shall	AUX
hassl-4543	540	37	not	not	PART
hassl-4543	540	38	be	be	AUX
hassl-4543	540	39	responsible	responsible	ADJ
hassl-4543	540	40	or	or	CCONJ
hassl-4543	540	41	answerable	answerable	ADJ
hassl-4543	540	42	for	for	ADP
hassl-4543	540	43	any	any	DET
hassl-4543	540	44	loss	loss	NOUN
hassl-4543	540	45	,	,	PUNCT
hassl-4543	540	46	damage	damage	NOUN
hassl-4543	540	47	or	or	CCONJ
hassl-4543	540	48	liability	liability	NOUN
hassl-4543	540	49	etc	etc	X
hassl-4543	540	50	.	.	X
hassl-4543	541	1	caused	cause	VERB
hassl-4543	541	2	in	in	ADP
hassl-4543	541	3	relation	relation	NOUN
hassl-4543	541	4	to	to	PART
hassl-4543	541	5	/	/	PUNCT
hassl-4543	541	6	arising	arise	VERB
hassl-4543	541	7	out	out	ADP
hassl-4543	541	8	of	of	ADP
hassl-4543	541	9	the	the	DET
hassl-4543	541	10	use	use	NOUN
hassl-4543	541	11	of	of	ADP
hassl-4543	541	12	the	the	DET
hassl-4543	541	13	content	content	NOUN
hassl-4543	541	14	.	.	PUNCT
hassl-4543	542	1	https://doi.org/10.1108/ijse-11-2017-0507	https://doi.org/10.1108/ijse-11-2017-0507	PROPN
hassl-4543	543	1	https://doi.org/10.1108/jfc-09-2019-0122	https://doi.org/10.1108/jfc-09-2019-0122	PROPN
hassl-4543	543	2	https://doi.org/10.5296/bms.v3i1.1851	https://doi.org/10.5296/bms.v3i1.1851	PROPN
hassl-4543	543	3	https://doi.org/10.19030/jabr.v31i3.9236	https://doi.org/10.19030/jabr.v31i3.9236	NUM
hassl-4543	543	4	https://doi.org/10.1007/s10551-015-2815-x	https://doi.org/10.1007/s10551-015-2815-x	PROPN
hassl-4543	543	5	https://doi.org/10.1108/03074351011050343	https://doi.org/10.1108/03074351011050343	NOUN
hassl-4543	543	6	https://doi.org/10.1108/arj-09-2014-0079	https://doi.org/10.1108/arj-09-2014-0079	NOUN
hassl-4543	543	7	https://doi.org/10.1108/ijssp-10-2019-0211	https://doi.org/10.1108/ijssp-10-2019-0211	VERB
hassl-4543	543	8	https://doi.org/10.1080/00014788.1993.9729899	https://doi.org/10.1080/00014788.1993.9729899	VERB
hassl-4543	543	9	https://doi.org/10.1108/ara-09-2018-0179	https://doi.org/10.1108/ara-09-2018-0179	VERB