id	sid	tid	token	lemma	pos
hassl-825	1	1	141	141	NUM
hassl-825	1	2	©	©	PROPN
hassl-825	1	3	2019	2019	NUM
hassl-825	1	4	conscientia	conscientia	PROPN
hassl-825	1	5	beam	beam	PROPN
hassl-825	1	6	.	.	PUNCT
hassl-825	2	1	all	all	DET
hassl-825	2	2	rights	right	NOUN
hassl-825	2	3	reserved	reserve	VERB
hassl-825	2	4	.	.	PUNCT
hassl-825	3	1	governance	governance	NOUN
hassl-825	3	2	-	-	PUNCT
hassl-825	3	3	led	lead	VERB
hassl-825	3	4	intellectual	intellectual	ADJ
hassl-825	3	5	capital	capital	NOUN
hassl-825	3	6	disclosure	disclosure	NOUN
hassl-825	3	7	:	:	PUNCT
hassl-825	3	8	empirical	empirical	ADJ
hassl-825	3	9	evidence	evidence	NOUN
hassl-825	3	10	from	from	ADP
hassl-825	3	11	pakistan	pakistan	PROPN
hassl-825	3	12	shujaat	shujaat	NOUN
hassl-825	3	13	mubarik1	mubarik1	PROPN
hassl-825	3	14	navaz	navaz	PROPN
hassl-825	3	15	naghavi2	naghavi2	PROPN
hassl-825	3	16	+	+	PROPN
hassl-825	3	17	muhammad	muhammad	PROPN
hassl-825	3	18	faraz	faraz	PROPN
hassl-825	3	19	mubarik3	mubarik3	PROPN
hassl-825	3	20	1faculty	1faculty	NUM
hassl-825	3	21	of	of	ADP
hassl-825	3	22	business	business	PROPN
hassl-825	3	23	administration	administration	PROPN
hassl-825	3	24	&	&	CCONJ
hassl-825	3	25	social	social	PROPN
hassl-825	3	26	sciences	sciences	PROPN
hassl-825	3	27	,	,	PUNCT
hassl-825	3	28	mohammad	mohammad	PROPN
hassl-825	3	29	ali	ali	PROPN
hassl-825	3	30	jinnah	jinnah	PROPN
hassl-825	3	31	university	university	PROPN
hassl-825	3	32	,	,	PUNCT
hassl-825	3	33	karachi	karachi	PROPN
hassl-825	3	34	,	,	PUNCT
hassl-825	3	35	pakistan	pakistan	PROPN
hassl-825	3	36	.	.	PUNCT
hassl-825	4	1	2faculty	2faculty	NUM
hassl-825	4	2	of	of	ADP
hassl-825	4	3	business	business	NOUN
hassl-825	4	4	&	&	CCONJ
hassl-825	4	5	law	law	PROPN
hassl-825	4	6	,	,	PUNCT
hassl-825	4	7	taylor	taylor	PROPN
hassl-825	4	8	’s	’s	PART
hassl-825	4	9	business	business	PROPN
hassl-825	4	10	school	school	PROPN
hassl-825	4	11	,	,	PUNCT
hassl-825	4	12	taylor	taylor	PROPN
hassl-825	4	13	’s	’s	PART
hassl-825	4	14	university	university	PROPN
hassl-825	4	15	,	,	PUNCT
hassl-825	4	16	lakeside	lakeside	PROPN
hassl-825	4	17	campus	campus	PROPN
hassl-825	4	18	,	,	PUNCT
hassl-825	4	19	selangor	selangor	PROPN
hassl-825	4	20	,	,	PUNCT
hassl-825	4	21	malaysia	malaysia	PROPN
hassl-825	4	22	.	.	PROPN
hassl-825	5	1	3faculty	3faculty	NUM
hassl-825	5	2	of	of	ADP
hassl-825	5	3	management	management	NOUN
hassl-825	5	4	sciences	science	NOUN
hassl-825	5	5	,	,	PUNCT
hassl-825	5	6	szabist	szabist	ADJ
hassl-825	5	7	university	university	PROPN
hassl-825	5	8	,	,	PUNCT
hassl-825	5	9	karachi	karachi	PROPN
hassl-825	5	10	,	,	PUNCT
hassl-825	5	11	pakistan	pakistan	PROPN
hassl-825	5	12	.	.	PUNCT
hassl-825	6	1	(	(	PUNCT
hassl-825	6	2	+	+	CCONJ
hassl-825	6	3	corresponding	correspond	VERB
hassl-825	6	4	author	author	NOUN
hassl-825	6	5	)	)	PUNCT
hassl-825	6	6	abstract	abstract	ADJ
hassl-825	6	7	article	article	NOUN
hassl-825	6	8	history	history	NOUN
hassl-825	6	9	received	receive	VERB
hassl-825	6	10	:	:	PUNCT
hassl-825	6	11	22	22	NUM
hassl-825	6	12	march	march	NOUN
hassl-825	6	13	2019	2019	NUM
hassl-825	6	14	revised	revise	VERB
hassl-825	6	15	:	:	PUNCT
hassl-825	6	16	30	30	NUM
hassl-825	6	17	april	april	PROPN
hassl-825	6	18	2019	2019	NUM
hassl-825	6	19	accepted	accept	VERB
hassl-825	6	20	:	:	PUNCT
hassl-825	6	21	19	19	NUM
hassl-825	6	22	june	june	PROPN
hassl-825	6	23	2019	2019	NUM
hassl-825	6	24	published	publish	VERB
hassl-825	6	25	:	:	PUNCT
hassl-825	6	26	16	16	NUM
hassl-825	6	27	august	august	PROPN
hassl-825	6	28	2019	2019	NUM
hassl-825	6	29	keywords	keyword	NOUN
hassl-825	6	30	intellectual	intellectual	ADJ
hassl-825	6	31	capital	capital	NOUN
hassl-825	6	32	disclosure	disclosure	NOUN
hassl-825	6	33	corporate	corporate	ADJ
hassl-825	6	34	governance	governance	NOUN
hassl-825	6	35	ceo	ceo	NOUN
hassl-825	6	36	duality	duality	NOUN
hassl-825	6	37	family	family	NOUN
hassl-825	6	38	ownership	ownership	NOUN
hassl-825	6	39	foreign	foreign	ADJ
hassl-825	6	40	ownership	ownership	NOUN
hassl-825	6	41	board	board	NOUN
hassl-825	6	42	independence	independence	NOUN
hassl-825	6	43	.	.	PUNCT
hassl-825	7	1	the	the	DET
hassl-825	7	2	study	study	NOUN
hassl-825	7	3	objective	objective	NOUN
hassl-825	7	4	is	be	AUX
hassl-825	7	5	to	to	PART
hassl-825	7	6	empirically	empirically	ADV
hassl-825	7	7	examine	examine	VERB
hassl-825	7	8	the	the	DET
hassl-825	7	9	relationship	relationship	NOUN
hassl-825	7	10	between	between	ADP
hassl-825	7	11	intellectual	intellectual	ADJ
hassl-825	7	12	capital	capital	NOUN
hassl-825	7	13	disclosure	disclosure	NOUN
hassl-825	7	14	(	(	PUNCT
hassl-825	7	15	icd	icd	PROPN
hassl-825	7	16	)	)	PUNCT
hassl-825	7	17	and	and	CCONJ
hassl-825	7	18	corporate	corporate	ADJ
hassl-825	7	19	governance	governance	NOUN
hassl-825	7	20	with	with	ADP
hassl-825	7	21	a	a	DET
hassl-825	7	22	specific	specific	ADJ
hassl-825	7	23	focus	focus	NOUN
hassl-825	7	24	on	on	ADP
hassl-825	7	25	the	the	DET
hassl-825	7	26	role	role	NOUN
hassl-825	7	27	of	of	ADP
hassl-825	7	28	family	family	NOUN
hassl-825	7	29	ownership	ownership	NOUN
hassl-825	7	30	.	.	PUNCT
hassl-825	8	1	secondary	secondary	ADJ
hassl-825	8	2	data	datum	NOUN
hassl-825	8	3	of	of	ADP
hassl-825	8	4	99	99	NUM
hassl-825	8	5	pakistan	pakistan	PROPN
hassl-825	8	6	stock	stock	PROPN
hassl-825	8	7	exchange	exchange	PROPN
hassl-825	8	8	listed	list	VERB
hassl-825	8	9	manufacturing	manufacturing	NOUN
hassl-825	8	10	firms	firm	NOUN
hassl-825	8	11	pertaining	pertain	VERB
hassl-825	8	12	to	to	ADP
hassl-825	8	13	the	the	DET
hassl-825	8	14	2008−2017	2008−2017	NUM
hassl-825	8	15	period	period	NOUN
hassl-825	8	16	were	be	AUX
hassl-825	8	17	obtained	obtain	VERB
hassl-825	8	18	from	from	ADP
hassl-825	8	19	the	the	DET
hassl-825	8	20	annual	annual	ADJ
hassl-825	8	21	statements	statement	NOUN
hassl-825	8	22	of	of	ADP
hassl-825	8	23	these	these	DET
hassl-825	8	24	companies	company	NOUN
hassl-825	8	25	.	.	PUNCT
hassl-825	9	1	owing	owe	VERB
hassl-825	9	2	to	to	ADP
hassl-825	9	3	the	the	DET
hassl-825	9	4	non	non	ADJ
hassl-825	9	5	-	-	ADJ
hassl-825	9	6	linear	linear	ADJ
hassl-825	9	7	role	role	NOUN
hassl-825	9	8	of	of	ADP
hassl-825	9	9	family	family	NOUN
hassl-825	9	10	ownership	ownership	NOUN
hassl-825	9	11	in	in	ADP
hassl-825	9	12	corporate	corporate	ADJ
hassl-825	9	13	governance	governance	NOUN
hassl-825	9	14	,	,	PUNCT
hassl-825	9	15	quadratic	quadratic	ADJ
hassl-825	9	16	regression	regression	NOUN
hassl-825	9	17	was	be	AUX
hassl-825	9	18	employed	employ	VERB
hassl-825	9	19	to	to	PART
hassl-825	9	20	estimate	estimate	VERB
hassl-825	9	21	the	the	DET
hassl-825	9	22	relationship	relationship	NOUN
hassl-825	9	23	between	between	ADP
hassl-825	9	24	the	the	DET
hassl-825	9	25	degree	degree	NOUN
hassl-825	9	26	of	of	ADP
hassl-825	9	27	ic	ic	PROPN
hassl-825	9	28	disclosure	disclosure	NOUN
hassl-825	9	29	and	and	CCONJ
hassl-825	9	30	various	various	ADJ
hassl-825	9	31	attributes	attribute	NOUN
hassl-825	9	32	of	of	ADP
hassl-825	9	33	corporate	corporate	ADJ
hassl-825	9	34	governance	governance	NOUN
hassl-825	9	35	.	.	PUNCT
hassl-825	10	1	study	study	NOUN
hassl-825	10	2	findings	finding	NOUN
hassl-825	10	3	confirm	confirm	VERB
hassl-825	10	4	that	that	SCONJ
hassl-825	10	5	the	the	DET
hassl-825	10	6	relationship	relationship	NOUN
hassl-825	10	7	between	between	ADP
hassl-825	10	8	icd	icd	PROPN
hassl-825	10	9	and	and	CCONJ
hassl-825	10	10	family	family	NOUN
hassl-825	10	11	ownership	ownership	NOUN
hassl-825	10	12	follows	follow	VERB
hassl-825	10	13	the	the	DET
hassl-825	10	14	familiar	familiar	ADJ
hassl-825	10	15	inverted	invert	VERB
hassl-825	10	16	u	u	ADJ
hassl-825	10	17	-	-	ADJ
hassl-825	10	18	shaped	shape	VERB
hassl-825	10	19	curve	curve	NOUN
hassl-825	10	20	,	,	PUNCT
hassl-825	10	21	whereby	whereby	SCONJ
hassl-825	10	22	the	the	DET
hassl-825	10	23	degree	degree	NOUN
hassl-825	10	24	of	of	ADP
hassl-825	10	25	ic	ic	PROPN
hassl-825	10	26	disclosure	disclosure	NOUN
hassl-825	10	27	tends	tend	VERB
hassl-825	10	28	to	to	PART
hassl-825	10	29	decrease	decrease	VERB
hassl-825	10	30	once	once	ADV
hassl-825	10	31	family	family	NOUN
hassl-825	10	32	ownership	ownership	NOUN
hassl-825	10	33	exceeds	exceed	VERB
hassl-825	10	34	22.64	22.64	NUM
hassl-825	10	35	%	%	NOUN
hassl-825	10	36	.	.	PUNCT
hassl-825	11	1	moreover	moreover	ADV
hassl-825	11	2	,	,	PUNCT
hassl-825	11	3	analysis	analysis	NOUN
hassl-825	11	4	results	result	NOUN
hassl-825	11	5	depict	depict	VERB
hassl-825	11	6	a	a	DET
hassl-825	11	7	significantly	significantly	ADV
hassl-825	11	8	positive	positive	ADJ
hassl-825	11	9	impact	impact	NOUN
hassl-825	11	10	of	of	ADP
hassl-825	11	11	board	board	NOUN
hassl-825	11	12	independence	independence	NOUN
hassl-825	11	13	,	,	PUNCT
hassl-825	11	14	presence	presence	NOUN
hassl-825	11	15	of	of	ADP
hassl-825	11	16	an	an	DET
hassl-825	11	17	audit	audit	NOUN
hassl-825	11	18	committee	committee	NOUN
hassl-825	11	19	,	,	PUNCT
hassl-825	11	20	and	and	CCONJ
hassl-825	11	21	foreign	foreign	ADJ
hassl-825	11	22	ownership	ownership	NOUN
hassl-825	11	23	on	on	ADP
hassl-825	11	24	icd	icd	PROPN
hassl-825	11	25	.	.	PUNCT
hassl-825	12	1	conversely	conversely	ADV
hassl-825	12	2	,	,	PUNCT
hassl-825	12	3	ceo	ceo	NOUN
hassl-825	12	4	duality	duality	NOUN
hassl-825	12	5	was	be	AUX
hassl-825	12	6	found	find	VERB
hassl-825	12	7	to	to	PART
hassl-825	12	8	be	be	AUX
hassl-825	12	9	negatively	negatively	ADV
hassl-825	12	10	associated	associate	VERB
hassl-825	12	11	with	with	ADP
hassl-825	12	12	the	the	DET
hassl-825	12	13	degree	degree	NOUN
hassl-825	12	14	of	of	ADP
hassl-825	12	15	icd	icd	PROPN
hassl-825	12	16	.	.	PUNCT
hassl-825	13	1	in	in	ADP
hassl-825	13	2	further	further	ADJ
hassl-825	13	3	analyses	analysis	NOUN
hassl-825	13	4	,	,	PUNCT
hassl-825	13	5	ic	ic	PROPN
hassl-825	13	6	disclosure	disclosure	NOUN
hassl-825	13	7	was	be	AUX
hassl-825	13	8	disaggregated	disaggregate	VERB
hassl-825	13	9	into	into	ADP
hassl-825	13	10	three	three	NUM
hassl-825	13	11	major	major	ADJ
hassl-825	13	12	dimensions	dimension	NOUN
hassl-825	13	13	,	,	PUNCT
hassl-825	13	14	namely	namely	ADV
hassl-825	13	15	internal	internal	ADJ
hassl-825	13	16	capital	capital	NOUN
hassl-825	13	17	,	,	PUNCT
hassl-825	13	18	external	external	ADJ
hassl-825	13	19	capital	capital	NOUN
hassl-825	13	20	,	,	PUNCT
hassl-825	13	21	and	and	CCONJ
hassl-825	13	22	human	human	ADJ
hassl-825	13	23	capital	capital	NOUN
hassl-825	13	24	,	,	PUNCT
hassl-825	13	25	yielding	yield	VERB
hassl-825	13	26	congruent	congruent	ADJ
hassl-825	13	27	findings	finding	NOUN
hassl-825	13	28	.	.	PUNCT
hassl-825	14	1	thus	thus	ADV
hassl-825	14	2	,	,	PUNCT
hassl-825	14	3	for	for	ADP
hassl-825	14	4	effective	effective	ADJ
hassl-825	14	5	ic	ic	PROPN
hassl-825	14	6	disclosure	disclosure	NOUN
hassl-825	14	7	,	,	PUNCT
hassl-825	14	8	the	the	DET
hassl-825	14	9	study	study	NOUN
hassl-825	14	10	findings	finding	NOUN
hassl-825	14	11	indicate	indicate	VERB
hassl-825	14	12	that	that	SCONJ
hassl-825	14	13	it	it	PRON
hassl-825	14	14	is	be	AUX
hassl-825	14	15	necessary	necessary	ADJ
hassl-825	14	16	to	to	PART
hassl-825	14	17	improve	improve	VERB
hassl-825	14	18	the	the	DET
hassl-825	14	19	governance	governance	NOUN
hassl-825	14	20	mechanisms	mechanism	NOUN
hassl-825	14	21	.	.	PUNCT
hassl-825	15	1	it	it	PRON
hassl-825	15	2	would	would	AUX
hassl-825	15	3	also	also	ADV
hassl-825	15	4	be	be	AUX
hassl-825	15	5	beneficial	beneficial	ADJ
hassl-825	15	6	for	for	SCONJ
hassl-825	15	7	firms	firm	NOUN
hassl-825	15	8	to	to	PART
hassl-825	15	9	restrict	restrict	VERB
hassl-825	15	10	the	the	DET
hassl-825	15	11	family	family	NOUN
hassl-825	15	12	ownership	ownership	NOUN
hassl-825	15	13	to	to	ADP
hassl-825	15	14	a	a	DET
hassl-825	15	15	certain	certain	ADJ
hassl-825	15	16	level	level	NOUN
hassl-825	15	17	in	in	ADP
hassl-825	15	18	order	order	NOUN
hassl-825	15	19	keep	keep	VERB
hassl-825	15	20	the	the	DET
hassl-825	15	21	information	information	NOUN
hassl-825	15	22	disclosure	disclosure	NOUN
hassl-825	15	23	optimal	optimal	ADJ
hassl-825	15	24	.	.	PUNCT
hassl-825	16	1	since	since	SCONJ
hassl-825	16	2	these	these	DET
hassl-825	16	3	recommendations	recommendation	NOUN
hassl-825	16	4	are	be	AUX
hassl-825	16	5	based	base	VERB
hassl-825	16	6	on	on	ADP
hassl-825	16	7	analyses	analysis	NOUN
hassl-825	16	8	of	of	ADP
hassl-825	16	9	secondary	secondary	ADJ
hassl-825	16	10	data	datum	NOUN
hassl-825	16	11	pertaining	pertain	VERB
hassl-825	16	12	to	to	ADP
hassl-825	16	13	a	a	DET
hassl-825	16	14	limited	limited	ADJ
hassl-825	16	15	number	number	NOUN
hassl-825	16	16	of	of	ADP
hassl-825	16	17	indicators	indicator	NOUN
hassl-825	16	18	of	of	ADP
hassl-825	16	19	corporate	corporate	ADJ
hassl-825	16	20	governance	governance	NOUN
hassl-825	16	21	pertaining	pertain	VERB
hassl-825	16	22	to	to	ADP
hassl-825	16	23	pakistani	pakistani	ADJ
hassl-825	16	24	manufacturing	manufacturing	NOUN
hassl-825	16	25	firms	firm	NOUN
hassl-825	16	26	,	,	PUNCT
hassl-825	16	27	any	any	DET
hassl-825	16	28	generalizations	generalization	NOUN
hassl-825	16	29	should	should	AUX
hassl-825	16	30	be	be	AUX
hassl-825	16	31	attempted	attempt	VERB
hassl-825	16	32	with	with	ADP
hassl-825	16	33	care	care	NOUN
hassl-825	16	34	.	.	PUNCT
hassl-825	17	1	contribution	contribution	NOUN
hassl-825	17	2	/	/	SYM
hassl-825	17	3	originality	originality	NOUN
hassl-825	17	4	:	:	PUNCT
hassl-825	17	5	this	this	DET
hassl-825	17	6	study	study	NOUN
hassl-825	17	7	contributes	contribute	VERB
hassl-825	17	8	to	to	ADP
hassl-825	17	9	the	the	DET
hassl-825	17	10	existing	exist	VERB
hassl-825	17	11	literature	literature	NOUN
hassl-825	17	12	by	by	ADP
hassl-825	17	13	finding	find	VERB
hassl-825	17	14	the	the	DET
hassl-825	17	15	threshold	threshold	NOUN
hassl-825	17	16	level	level	NOUN
hassl-825	17	17	of	of	ADP
hassl-825	17	18	family	family	NOUN
hassl-825	17	19	ownership	ownership	NOUN
hassl-825	17	20	through	through	ADP
hassl-825	17	21	a	a	DET
hassl-825	17	22	quadratic	quadratic	ADJ
hassl-825	17	23	regression	regression	NOUN
hassl-825	17	24	which	which	PRON
hassl-825	17	25	provides	provide	VERB
hassl-825	17	26	unique	unique	ADJ
hassl-825	17	27	insight	insight	NOUN
hassl-825	17	28	for	for	ADP
hassl-825	17	29	the	the	DET
hassl-825	17	30	relationship	relationship	NOUN
hassl-825	17	31	between	between	ADP
hassl-825	17	32	corporate	corporate	ADJ
hassl-825	17	33	governance	governance	NOUN
hassl-825	17	34	and	and	CCONJ
hassl-825	17	35	icd	icd	PROPN
hassl-825	17	36	.	.	PROPN
hassl-825	18	1	1	1	X
hassl-825	18	2	.	.	X
hassl-825	18	3	introduction	introduction	NOUN
hassl-825	18	4	besides	besides	SCONJ
hassl-825	18	5	conventional	conventional	ADJ
hassl-825	18	6	forms	form	NOUN
hassl-825	18	7	of	of	ADP
hassl-825	18	8	capital	capital	NOUN
hassl-825	18	9	,	,	PUNCT
hassl-825	18	10	i.e.	i.e.	X
hassl-825	18	11	,	,	PUNCT
hassl-825	18	12	physical	physical	ADJ
hassl-825	18	13	and	and	CCONJ
hassl-825	18	14	financial	financial	ADJ
hassl-825	18	15	,	,	PUNCT
hassl-825	18	16	intellectual	intellectual	ADJ
hassl-825	18	17	capital	capital	NOUN
hassl-825	18	18	(	(	PUNCT
hassl-825	18	19	ic	ic	NUM
hassl-825	18	20	)	)	PUNCT
hassl-825	18	21	has	have	AUX
hassl-825	18	22	recently	recently	ADV
hassl-825	18	23	gained	gain	VERB
hassl-825	18	24	a	a	DET
hassl-825	18	25	vital	vital	ADJ
hassl-825	18	26	position	position	NOUN
hassl-825	18	27	in	in	ADP
hassl-825	18	28	the	the	DET
hassl-825	18	29	assessment	assessment	NOUN
hassl-825	18	30	of	of	ADP
hassl-825	18	31	organizational	organizational	ADJ
hassl-825	18	32	performance	performance	NOUN
hassl-825	18	33	(	(	PUNCT
hassl-825	18	34	cuozzo	cuozzo	PROPN
hassl-825	18	35	et	et	PROPN
hassl-825	18	36	al	al	PROPN
hassl-825	18	37	.	.	PROPN
hassl-825	18	38	,	,	PUNCT
hassl-825	18	39	2017	2017	NUM
hassl-825	18	40	)	)	PUNCT
hassl-825	18	41	.	.	PUNCT
hassl-825	19	1	majority	majority	NOUN
hassl-825	19	2	of	of	ADP
hassl-825	19	3	scholastic	scholastic	ADJ
hassl-825	19	4	literature	literature	NOUN
hassl-825	19	5	on	on	ADP
hassl-825	19	6	this	this	DET
hassl-825	19	7	topic	topic	NOUN
hassl-825	19	8	(	(	PUNCT
hassl-825	19	9	e.g.	e.g.	ADV
hassl-825	19	10	,	,	PUNCT
hassl-825	19	11	(	(	PUNCT
hassl-825	19	12	keenan	keenan	PROPN
hassl-825	19	13	and	and	CCONJ
hassl-825	19	14	aggestam	aggestam	NOUN
hassl-825	19	15	,	,	PUNCT
hassl-825	19	16	2001	2001	NUM
hassl-825	19	17	;	;	PUNCT
hassl-825	19	18	muttakin	muttakin	PROPN
hassl-825	19	19	et	et	PROPN
hassl-825	19	20	al	al	PROPN
hassl-825	19	21	.	.	PROPN
hassl-825	19	22	,	,	PUNCT
hassl-825	19	23	2015	2015	NUM
hassl-825	19	24	;	;	PUNCT
hassl-825	19	25	mubarik	mubarik	NOUN
hassl-825	19	26	et	et	PROPN
hassl-825	19	27	al	al	PROPN
hassl-825	19	28	.	.	PROPN
hassl-825	19	29	,	,	PUNCT
hassl-825	19	30	2016	2016	NUM
hassl-825	19	31	;	;	PUNCT
hassl-825	19	32	kamath	kamath	PROPN
hassl-825	19	33	,	,	PUNCT
hassl-825	19	34	2017	2017	NUM
hassl-825	19	35	;	;	PUNCT
hassl-825	19	36	duff	duff	PROPN
hassl-825	19	37	,	,	PUNCT
hassl-825	19	38	2018	2018	NUM
hassl-825	19	39	)	)	PUNCT
hassl-825	19	40	)	)	PUNCT
hassl-825	19	41	ties	tie	VERB
hassl-825	19	42	the	the	DET
hassl-825	19	43	success	success	NOUN
hassl-825	19	44	of	of	ADP
hassl-825	19	45	an	an	DET
hassl-825	19	46	organization	organization	NOUN
hassl-825	19	47	with	with	ADP
hassl-825	19	48	its	its	PRON
hassl-825	19	49	ability	ability	NOUN
hassl-825	19	50	to	to	PART
hassl-825	19	51	capitalize	capitalize	VERB
hassl-825	19	52	on	on	ADP
hassl-825	19	53	the	the	DET
hassl-825	19	54	intellectual	intellectual	ADJ
hassl-825	19	55	capital	capital	NOUN
hassl-825	19	56	and	and	CCONJ
hassl-825	19	57	efficiency	efficiency	NOUN
hassl-825	19	58	of	of	ADP
hassl-825	19	59	its	its	PRON
hassl-825	19	60	corporate	corporate	ADJ
hassl-825	19	61	governance	governance	NOUN
hassl-825	19	62	process	process	NOUN
hassl-825	19	63	.	.	PUNCT
hassl-825	20	1	in	in	ADP
hassl-825	20	2	the	the	DET
hassl-825	20	3	context	context	NOUN
hassl-825	20	4	of	of	ADP
hassl-825	20	5	corporate	corporate	ADJ
hassl-825	20	6	governance	governance	NOUN
hassl-825	20	7	,	,	PUNCT
hassl-825	20	8	keenan	keenan	PROPN
hassl-825	20	9	and	and	CCONJ
hassl-825	20	10	aggestam	aggestam	PROPN
hassl-825	20	11	(	(	PUNCT
hassl-825	20	12	2001	2001	NUM
hassl-825	20	13	)	)	PUNCT
hassl-825	20	14	among	among	ADP
hassl-825	20	15	others	other	NOUN
hassl-825	20	16	,	,	PUNCT
hassl-825	20	17	identified	identify	VERB
hassl-825	20	18	and	and	CCONJ
hassl-825	20	19	propounded	propound	VERB
hassl-825	20	20	the	the	DET
hassl-825	20	21	conceptual	conceptual	ADJ
hassl-825	20	22	association	association	NOUN
hassl-825	20	23	between	between	ADP
hassl-825	20	24	intellectual	intellectual	ADJ
hassl-825	20	25	capital	capital	NOUN
hassl-825	20	26	disclosure	disclosure	NOUN
hassl-825	20	27	(	(	PUNCT
hassl-825	20	28	icd	icd	PROPN
hassl-825	20	29	)	)	PUNCT
hassl-825	20	30	and	and	CCONJ
hassl-825	20	31	firms	firm	NOUN
hassl-825	20	32	’	'	PUNCT
hassl-825	20	33	governance	governance	NOUN
hassl-825	20	34	.	.	PUNCT
hassl-825	21	1	these	these	DET
hassl-825	21	2	authors	author	NOUN
hassl-825	21	3	maintain	maintain	VERB
hassl-825	21	4	that	that	SCONJ
hassl-825	21	5	stakeholders	stakeholder	NOUN
hassl-825	21	6	responsible	responsible	ADJ
hassl-825	21	7	for	for	ADP
hassl-825	21	8	organization	organization	NOUN
hassl-825	21	9	’s	’s	PART
hassl-825	21	10	corporate	corporate	ADJ
hassl-825	21	11	governance	governance	NOUN
hassl-825	21	12	have	have	VERB
hassl-825	21	13	primary	primary	ADJ
hassl-825	21	14	responsibility	responsibility	NOUN
hassl-825	21	15	to	to	PART
hassl-825	21	16	fully	fully	ADV
hassl-825	21	17	utilize	utilize	VERB
hassl-825	21	18	the	the	DET
hassl-825	21	19	intellectual	intellectual	ADJ
hassl-825	21	20	capital	capital	NOUN
hassl-825	21	21	of	of	ADP
hassl-825	21	22	an	an	DET
hassl-825	21	23	organization	organization	NOUN
hassl-825	21	24	,	,	PUNCT
hassl-825	21	25	such	such	ADJ
hassl-825	21	26	as	as	ADP
hassl-825	21	27	physical	physical	ADJ
hassl-825	21	28	and	and	CCONJ
hassl-825	21	29	financial	financial	ADJ
hassl-825	21	30	humanities	humanity	NOUN
hassl-825	21	31	and	and	CCONJ
hassl-825	21	32	social	social	ADJ
hassl-825	21	33	sciences	science	NOUN
hassl-825	21	34	letters	letter	NOUN
hassl-825	21	35	2019	2019	NUM
hassl-825	21	36	vol	vol	NOUN
hassl-825	21	37	.	.	PUNCT
hassl-825	22	1	7	7	NUM
hassl-825	22	2	,	,	PUNCT
hassl-825	22	3	no	no	INTJ
hassl-825	22	4	.	.	NOUN
hassl-825	22	5	3	3	NUM
hassl-825	22	6	,	,	PUNCT
hassl-825	22	7	pp	pp	ADJ
hassl-825	22	8	.	.	PUNCT
hassl-825	23	1	141	141	NUM
hassl-825	23	2	-	-	SYM
hassl-825	23	3	155	155	NUM
hassl-825	23	4	issn(e	issn(e	NOUN
hassl-825	23	5	):	):	PUNCT
hassl-825	23	6	2312	2312	NUM
hassl-825	23	7	-	-	SYM
hassl-825	23	8	4318	4318	NUM
hassl-825	23	9	issn(p	issn(p	NUM
hassl-825	23	10	):	):	PUNCT
hassl-825	23	11	2312	2312	NUM
hassl-825	23	12	-	-	SYM
hassl-825	23	13	5659	5659	NUM
hassl-825	23	14	doi	doi	NOUN
hassl-825	23	15	:	:	PUNCT
hassl-825	23	16	10.18488	10.18488	NUM
hassl-825	23	17	/	/	SYM
hassl-825	23	18	journal.73.2019.73.141.155	journal.73.2019.73.141.155	NOUN
hassl-825	23	19	©	©	PROPN
hassl-825	23	20	2019	2019	NUM
hassl-825	23	21	conscientia	conscientia	PROPN
hassl-825	23	22	beam	beam	PROPN
hassl-825	23	23	.	.	PUNCT
hassl-825	24	1	all	all	DET
hassl-825	24	2	rights	right	NOUN
hassl-825	24	3	reserved	reserve	VERB
hassl-825	24	4	.	.	PUNCT
hassl-825	25	1	https://orcid.org/0000-0003-3256-0881	https://orcid.org/0000-0003-3256-0881	PROPN
hassl-825	25	2	https://www.doi.org/10.18488/journal.73.2019.73.141.155	https://www.doi.org/10.18488/journal.73.2019.73.141.155	PROPN
hassl-825	25	3	humanities	humanity	NOUN
hassl-825	25	4	and	and	CCONJ
hassl-825	25	5	social	social	ADJ
hassl-825	25	6	sciences	science	NOUN
hassl-825	25	7	letters	letter	NOUN
hassl-825	25	8	,	,	PUNCT
hassl-825	25	9	2019	2019	NUM
hassl-825	25	10	,	,	PUNCT
hassl-825	25	11	7(3	7(3	NUM
hassl-825	25	12	):	):	PUNCT
hassl-825	25	13	141	141	NUM
hassl-825	25	14	-	-	SYM
hassl-825	25	15	155	155	NUM
hassl-825	25	16	142	142	NUM
hassl-825	25	17	©	©	PROPN
hassl-825	25	18	2019	2019	NUM
hassl-825	25	19	conscientia	conscientia	PROPN
hassl-825	25	20	beam	beam	PROPN
hassl-825	25	21	.	.	PUNCT
hassl-825	26	1	all	all	DET
hassl-825	26	2	rights	right	NOUN
hassl-825	26	3	reserved	reserve	VERB
hassl-825	26	4	.	.	PUNCT
hassl-825	27	1	capital	capital	NOUN
hassl-825	27	2	,	,	PUNCT
hassl-825	27	3	as	as	ADV
hassl-825	27	4	well	well	ADV
hassl-825	27	5	as	as	ADP
hassl-825	27	6	disclose	disclose	VERB
hassl-825	27	7	it	it	PRON
hassl-825	27	8	to	to	ADP
hassl-825	27	9	the	the	DET
hassl-825	27	10	relevant	relevant	ADJ
hassl-825	27	11	parties	party	NOUN
hassl-825	27	12	.	.	PUNCT
hassl-825	28	1	however	however	ADV
hassl-825	28	2	,	,	PUNCT
hassl-825	28	3	the	the	DET
hassl-825	28	4	empirical	empirical	ADJ
hassl-825	28	5	literature	literature	NOUN
hassl-825	28	6	on	on	ADP
hassl-825	28	7	the	the	DET
hassl-825	28	8	linkage	linkage	NOUN
hassl-825	28	9	between	between	ADP
hassl-825	28	10	intellectual	intellectual	ADJ
hassl-825	28	11	capital	capital	NOUN
hassl-825	28	12	and	and	CCONJ
hassl-825	28	13	facets	facet	NOUN
hassl-825	28	14	of	of	ADP
hassl-825	28	15	corporate	corporate	ADJ
hassl-825	28	16	governance	governance	NOUN
hassl-825	28	17	is	be	AUX
hassl-825	28	18	limited	limit	VERB
hassl-825	28	19	,	,	PUNCT
hassl-825	28	20	especially	especially	ADV
hassl-825	28	21	in	in	ADP
hassl-825	28	22	south	south	ADJ
hassl-825	28	23	asian	asian	ADJ
hassl-825	28	24	context	context	NOUN
hassl-825	28	25	(	(	PUNCT
hassl-825	28	26	hidalgo	hidalgo	PROPN
hassl-825	28	27	et	et	PROPN
hassl-825	28	28	al	al	PROPN
hassl-825	28	29	.	.	PROPN
hassl-825	28	30	,	,	PUNCT
hassl-825	28	31	2011	2011	NUM
hassl-825	28	32	;	;	PUNCT
hassl-825	28	33	khalique	khalique	PROPN
hassl-825	28	34	et	et	PROPN
hassl-825	28	35	al	al	PROPN
hassl-825	28	36	.	.	PROPN
hassl-825	28	37	,	,	PUNCT
hassl-825	28	38	2015	2015	NUM
hassl-825	28	39	;	;	PUNCT
hassl-825	28	40	muttakin	muttakin	PROPN
hassl-825	28	41	et	et	PROPN
hassl-825	28	42	al	al	PROPN
hassl-825	28	43	.	.	PROPN
hassl-825	28	44	,	,	PUNCT
hassl-825	28	45	2015	2015	NUM
hassl-825	28	46	;	;	PUNCT
hassl-825	28	47	manes	mane	NOUN
hassl-825	28	48	et	et	NOUN
hassl-825	28	49	al	al	PROPN
hassl-825	28	50	.	.	PROPN
hassl-825	28	51	,	,	PUNCT
hassl-825	28	52	2018	2018	NUM
hassl-825	28	53	)	)	PUNCT
hassl-825	28	54	.	.	PUNCT
hassl-825	29	1	therefore	therefore	ADV
hassl-825	29	2	,	,	PUNCT
hassl-825	29	3	the	the	DET
hassl-825	29	4	overarching	overarching	ADJ
hassl-825	29	5	objective	objective	NOUN
hassl-825	29	6	of	of	ADP
hassl-825	29	7	this	this	DET
hassl-825	29	8	study	study	NOUN
hassl-825	29	9	is	be	AUX
hassl-825	29	10	to	to	PART
hassl-825	29	11	examine	examine	VERB
hassl-825	29	12	the	the	DET
hassl-825	29	13	association	association	NOUN
hassl-825	29	14	between	between	ADP
hassl-825	29	15	various	various	ADJ
hassl-825	29	16	facets	facet	NOUN
hassl-825	29	17	of	of	ADP
hassl-825	29	18	corporate	corporate	ADJ
hassl-825	29	19	governance	governance	NOUN
hassl-825	29	20	and	and	CCONJ
hassl-825	29	21	intellectual	intellectual	ADJ
hassl-825	29	22	capital	capital	NOUN
hassl-825	29	23	disclosure	disclosure	NOUN
hassl-825	29	24	.	.	PUNCT
hassl-825	30	1	in	in	ADP
hassl-825	30	2	one	one	NUM
hassl-825	30	3	of	of	ADP
hassl-825	30	4	the	the	DET
hassl-825	30	5	pioneering	pioneering	ADJ
hassl-825	30	6	studies	study	NOUN
hassl-825	30	7	on	on	ADP
hassl-825	30	8	icd	icd	PROPN
hassl-825	30	9	,	,	PUNCT
hassl-825	30	10	cerbioni	cerbioni	VERB
hassl-825	30	11	and	and	CCONJ
hassl-825	30	12	parbonetti	parbonetti	PROPN
hassl-825	30	13	(	(	PUNCT
hassl-825	30	14	2007	2007	NUM
hassl-825	30	15	)	)	PUNCT
hassl-825	30	16	found	find	VERB
hassl-825	30	17	that	that	SCONJ
hassl-825	30	18	corporate	corporate	ADJ
hassl-825	30	19	governance	governance	NOUN
hassl-825	30	20	was	be	AUX
hassl-825	30	21	positively	positively	ADV
hassl-825	30	22	related	relate	VERB
hassl-825	30	23	to	to	ADP
hassl-825	30	24	icd	icd	PROPN
hassl-825	30	25	.	.	PUNCT
hassl-825	31	1	the	the	DET
hassl-825	31	2	authors	author	NOUN
hassl-825	31	3	identified	identify	VERB
hassl-825	31	4	three	three	NUM
hassl-825	31	5	dimensions	dimension	NOUN
hassl-825	31	6	of	of	ADP
hassl-825	31	7	corporate	corporate	ADJ
hassl-825	31	8	governance	governance	NOUN
hassl-825	31	9	—	—	PUNCT
hassl-825	31	10	board	board	NOUN
hassl-825	31	11	structure	structure	NOUN
hassl-825	31	12	,	,	PUNCT
hassl-825	31	13	board	board	NOUN
hassl-825	31	14	independence	independence	NOUN
hassl-825	31	15	,	,	PUNCT
hassl-825	31	16	and	and	CCONJ
hassl-825	31	17	dual	dual	ADJ
hassl-825	31	18	role	role	NOUN
hassl-825	31	19	of	of	ADP
hassl-825	31	20	chief	chief	ADJ
hassl-825	31	21	executive	executive	ADJ
hassl-825	31	22	officer	officer	NOUN
hassl-825	31	23	(	(	PUNCT
hassl-825	31	24	ceo)—indicating	ceo)—indicate	VERB
hassl-825	31	25	that	that	PRON
hassl-825	31	26	each	each	PRON
hassl-825	31	27	is	be	AUX
hassl-825	31	28	positively	positively	ADV
hassl-825	31	29	associated	associate	VERB
hassl-825	31	30	with	with	ADP
hassl-825	31	31	icd	icd	PROPN
hassl-825	31	32	.	.	PUNCT
hassl-825	32	1	likewise	likewise	ADV
hassl-825	32	2	,	,	PUNCT
hassl-825	32	3	hidalgo	hidalgo	PROPN
hassl-825	32	4	et	et	PROPN
hassl-825	32	5	al	al	PROPN
hassl-825	32	6	.	.	PROPN
hassl-825	33	1	(	(	PUNCT
hassl-825	33	2	2011	2011	NUM
hassl-825	33	3	)	)	PUNCT
hassl-825	33	4	investigated	investigate	VERB
hassl-825	33	5	the	the	DET
hassl-825	33	6	association	association	NOUN
hassl-825	33	7	between	between	ADP
hassl-825	33	8	icd	icd	PROPN
hassl-825	33	9	and	and	CCONJ
hassl-825	33	10	corporate	corporate	ADJ
hassl-825	33	11	governance	governance	NOUN
hassl-825	33	12	in	in	ADP
hassl-825	33	13	mexico	mexico	PROPN
hassl-825	33	14	.	.	PUNCT
hassl-825	34	1	the	the	DET
hassl-825	34	2	main	main	ADJ
hassl-825	34	3	study	study	NOUN
hassl-825	34	4	objective	objective	NOUN
hassl-825	34	5	was	be	AUX
hassl-825	34	6	to	to	PART
hassl-825	34	7	examine	examine	VERB
hassl-825	34	8	the	the	DET
hassl-825	34	9	relationship	relationship	NOUN
hassl-825	34	10	between	between	ADP
hassl-825	34	11	family	family	NOUN
hassl-825	34	12	ownership	ownership	NOUN
hassl-825	34	13	and	and	CCONJ
hassl-825	34	14	extent	extent	NOUN
hassl-825	34	15	of	of	ADP
hassl-825	34	16	icd	icd	PROPN
hassl-825	34	17	,	,	PUNCT
hassl-825	34	18	which	which	PRON
hassl-825	34	19	was	be	AUX
hassl-825	34	20	not	not	PART
hassl-825	34	21	supported	support	VERB
hassl-825	34	22	by	by	ADP
hassl-825	34	23	statistical	statistical	ADJ
hassl-825	34	24	analyses	analysis	NOUN
hassl-825	34	25	.	.	PUNCT
hassl-825	35	1	according	accord	VERB
hassl-825	35	2	to	to	ADP
hassl-825	35	3	muttakin	muttakin	PROPN
hassl-825	35	4	et	et	PROPN
hassl-825	35	5	al	al	PROPN
hassl-825	35	6	.	.	PROPN
hassl-825	36	1	(	(	PUNCT
hassl-825	36	2	2015	2015	NUM
hassl-825	36	3	)	)	PUNCT
hassl-825	36	4	given	give	VERB
hassl-825	36	5	that	that	DET
hassl-825	36	6	hidalgo	hidalgo	PROPN
hassl-825	36	7	et	et	PROPN
hassl-825	36	8	al	al	PROPN
hassl-825	36	9	.	.	PROPN
hassl-825	37	1	(	(	PUNCT
hassl-825	37	2	2011	2011	NUM
hassl-825	37	3	)	)	PUNCT
hassl-825	37	4	study	study	NOUN
hassl-825	37	5	was	be	AUX
hassl-825	37	6	the	the	DET
hassl-825	37	7	only	only	ADJ
hassl-825	37	8	work	work	NOUN
hassl-825	37	9	of	of	ADP
hassl-825	37	10	this	this	DET
hassl-825	37	11	kind	kind	NOUN
hassl-825	37	12	conducted	conduct	VERB
hassl-825	37	13	in	in	ADP
hassl-825	37	14	the	the	DET
hassl-825	37	15	developing	develop	VERB
hassl-825	37	16	country	country	NOUN
hassl-825	37	17	context	context	NOUN
hassl-825	37	18	,	,	PUNCT
hassl-825	37	19	the	the	DET
hassl-825	37	20	icd−corporate	icd−corporate	PROPN
hassl-825	37	21	governance	governance	NOUN
hassl-825	37	22	relationship	relationship	NOUN
hassl-825	37	23	needs	need	VERB
hassl-825	37	24	to	to	PART
hassl-825	37	25	be	be	AUX
hassl-825	37	26	explored	explore	VERB
hassl-825	37	27	further	far	ADV
hassl-825	37	28	.	.	PUNCT
hassl-825	38	1	moreover	moreover	ADV
hassl-825	38	2	,	,	PUNCT
hassl-825	38	3	the	the	DET
hassl-825	38	4	authors	author	NOUN
hassl-825	38	5	pointed	point	VERB
hassl-825	38	6	out	out	ADP
hassl-825	38	7	that	that	SCONJ
hassl-825	38	8	the	the	DET
hassl-825	38	9	failure	failure	NOUN
hassl-825	38	10	to	to	PART
hassl-825	38	11	find	find	VERB
hassl-825	38	12	a	a	DET
hassl-825	38	13	statistically	statistically	ADV
hassl-825	38	14	significant	significant	ADJ
hassl-825	38	15	relationship	relationship	NOUN
hassl-825	38	16	between	between	ADP
hassl-825	38	17	family	family	NOUN
hassl-825	38	18	ownership	ownership	NOUN
hassl-825	38	19	and	and	CCONJ
hassl-825	38	20	governance	governance	NOUN
hassl-825	38	21	may	may	AUX
hassl-825	38	22	be	be	AUX
hassl-825	38	23	due	due	ADJ
hassl-825	38	24	to	to	ADP
hassl-825	38	25	the	the	DET
hassl-825	38	26	nature	nature	NOUN
hassl-825	38	27	of	of	ADP
hassl-825	38	28	this	this	DET
hassl-825	38	29	relationship	relationship	NOUN
hassl-825	38	30	,	,	PUNCT
hassl-825	38	31	which	which	PRON
hassl-825	38	32	could	could	AUX
hassl-825	38	33	be	be	AUX
hassl-825	38	34	non	non	ADJ
hassl-825	38	35	-	-	ADJ
hassl-825	38	36	linear	linear	ADJ
hassl-825	38	37	.	.	PUNCT
hassl-825	39	1	as	as	ADP
hassl-825	39	2	hidalgo	hidalgo	PROPN
hassl-825	39	3	et	et	PROPN
hassl-825	39	4	al	al	PROPN
hassl-825	39	5	.	.	PROPN
hassl-825	40	1	(	(	PUNCT
hassl-825	40	2	2011	2011	NUM
hassl-825	40	3	)	)	PUNCT
hassl-825	40	4	did	do	AUX
hassl-825	40	5	not	not	PART
hassl-825	40	6	consider	consider	VERB
hassl-825	40	7	this	this	DET
hassl-825	40	8	possibility	possibility	NOUN
hassl-825	40	9	in	in	ADP
hassl-825	40	10	their	their	PRON
hassl-825	40	11	work	work	NOUN
hassl-825	40	12	,	,	PUNCT
hassl-825	40	13	muttakin	muttakin	VERB
hassl-825	40	14	et	et	PROPN
hassl-825	40	15	al	al	PROPN
hassl-825	40	16	.	.	PROPN
hassl-825	41	1	(	(	PUNCT
hassl-825	41	2	2015	2015	NUM
hassl-825	41	3	)	)	PUNCT
hassl-825	41	4	further	far	ADV
hassl-825	41	5	suggested	suggest	VERB
hassl-825	41	6	use	use	NOUN
hassl-825	41	7	of	of	ADP
hassl-825	41	8	quadratic	quadratic	ADJ
hassl-825	41	9	regression	regression	NOUN
hassl-825	41	10	in	in	ADP
hassl-825	41	11	future	future	ADJ
hassl-825	41	12	studies	study	NOUN
hassl-825	41	13	on	on	ADP
hassl-825	41	14	this	this	DET
hassl-825	41	15	relationship	relationship	NOUN
hassl-825	41	16	.	.	PUNCT
hassl-825	42	1	the	the	DET
hassl-825	42	2	aforementioned	aforementioned	ADJ
hassl-825	42	3	approach	approach	NOUN
hassl-825	42	4	was	be	AUX
hassl-825	42	5	adopted	adopt	VERB
hassl-825	42	6	in	in	ADP
hassl-825	42	7	the	the	DET
hassl-825	42	8	present	present	ADJ
hassl-825	42	9	study	study	NOUN
hassl-825	42	10	,	,	PUNCT
hassl-825	42	11	which	which	PRON
hassl-825	42	12	focused	focus	VERB
hassl-825	42	13	on	on	ADP
hassl-825	42	14	pakistani	pakistani	ADJ
hassl-825	42	15	firms	firm	NOUN
hassl-825	42	16	.	.	PUNCT
hassl-825	43	1	the	the	DET
hassl-825	43	2	choice	choice	NOUN
hassl-825	43	3	of	of	ADP
hassl-825	43	4	pakistan	pakistan	PROPN
hassl-825	43	5	as	as	ADP
hassl-825	43	6	a	a	DET
hassl-825	43	7	specific	specific	ADJ
hassl-825	43	8	case	case	NOUN
hassl-825	43	9	is	be	AUX
hassl-825	43	10	also	also	ADV
hassl-825	43	11	important	important	ADJ
hassl-825	43	12	,	,	PUNCT
hassl-825	43	13	as	as	SCONJ
hassl-825	43	14	the	the	DET
hassl-825	43	15	studies	study	NOUN
hassl-825	43	16	conducted	conduct	VERB
hassl-825	43	17	in	in	ADP
hassl-825	43	18	pakistan	pakistan	PROPN
hassl-825	43	19	mostly	mostly	ADV
hassl-825	43	20	yielded	yield	VERB
hassl-825	43	21	ambivalent	ambivalent	ADJ
hassl-825	43	22	findings	finding	NOUN
hassl-825	43	23	,	,	PUNCT
hassl-825	43	24	while	while	SCONJ
hassl-825	43	25	failing	fail	VERB
hassl-825	43	26	to	to	PART
hassl-825	43	27	provide	provide	VERB
hassl-825	43	28	any	any	DET
hassl-825	43	29	conclusive	conclusive	ADJ
hassl-825	43	30	empirical	empirical	ADJ
hassl-825	43	31	evidence	evidence	NOUN
hassl-825	43	32	on	on	ADP
hassl-825	43	33	the	the	DET
hassl-825	43	34	icd−corporate	icd−corporate	PROPN
hassl-825	43	35	governance	governance	NOUN
hassl-825	43	36	juxtaposition	juxtaposition	NOUN
hassl-825	43	37	(	(	PUNCT
hassl-825	43	38	khalique	khalique	PROPN
hassl-825	43	39	et	et	PROPN
hassl-825	43	40	al	al	PROPN
hassl-825	43	41	.	.	PROPN
hassl-825	43	42	,	,	PUNCT
hassl-825	43	43	2015	2015	NUM
hassl-825	43	44	)	)	PUNCT
hassl-825	43	45	.	.	PUNCT
hassl-825	44	1	for	for	ADP
hassl-825	44	2	example	example	NOUN
hassl-825	44	3	,	,	PUNCT
hassl-825	44	4	mubarik	mubarik	PROPN
hassl-825	44	5	et	et	PROPN
hassl-825	44	6	al	al	PROPN
hassl-825	44	7	.	.	PROPN
hassl-825	44	8	(	(	PUNCT
hassl-825	44	9	2018	2018	NUM
hassl-825	44	10	)	)	PUNCT
hassl-825	44	11	pointed	point	VERB
hassl-825	44	12	out	out	ADP
hassl-825	44	13	that	that	SCONJ
hassl-825	44	14	most	most	ADJ
hassl-825	44	15	of	of	ADP
hassl-825	44	16	the	the	DET
hassl-825	44	17	pakistani	pakistani	ADJ
hassl-825	44	18	companies	company	NOUN
hassl-825	44	19	had	have	VERB
hassl-825	44	20	ignorant	ignorant	ADJ
hassl-825	44	21	approach	approach	NOUN
hassl-825	44	22	toward	toward	ADP
hassl-825	44	23	icd	icd	PROPN
hassl-825	44	24	.	.	PUNCT
hassl-825	45	1	moreover	moreover	ADV
hassl-825	45	2	,	,	PUNCT
hassl-825	45	3	as	as	SCONJ
hassl-825	45	4	icd	icd	PROPN
hassl-825	45	5	is	be	AUX
hassl-825	45	6	not	not	PART
hassl-825	45	7	an	an	DET
hassl-825	45	8	essential	essential	ADJ
hassl-825	45	9	requirement	requirement	NOUN
hassl-825	45	10	,	,	PUNCT
hassl-825	45	11	a	a	DET
hassl-825	45	12	few	few	ADJ
hassl-825	45	13	companies	company	NOUN
hassl-825	45	14	disclose	disclose	VERB
hassl-825	45	15	it	it	PRON
hassl-825	45	16	,	,	PUNCT
hassl-825	45	17	and	and	CCONJ
hassl-825	45	18	do	do	VERB
hassl-825	45	19	so	so	ADV
hassl-825	45	20	in	in	ADP
hassl-825	45	21	any	any	DET
hassl-825	45	22	quantifiable	quantifiable	ADJ
hassl-825	45	23	form	form	NOUN
hassl-825	45	24	.	.	PUNCT
hassl-825	46	1	therefore	therefore	ADV
hassl-825	46	2	,	,	PUNCT
hassl-825	46	3	research	research	NOUN
hassl-825	46	4	conducted	conduct	VERB
hassl-825	46	5	on	on	ADP
hassl-825	46	6	icd	icd	PROPN
hassl-825	46	7	in	in	ADP
hassl-825	46	8	pakistan	pakistan	PROPN
hassl-825	46	9	tends	tend	VERB
hassl-825	46	10	to	to	PART
hassl-825	46	11	be	be	AUX
hassl-825	46	12	descriptive	descriptive	ADJ
hassl-825	46	13	in	in	ADP
hassl-825	46	14	nature	nature	NOUN
hassl-825	46	15	,	,	PUNCT
hassl-825	46	16	and	and	CCONJ
hassl-825	46	17	most	most	ADJ
hassl-825	46	18	studies	study	NOUN
hassl-825	46	19	are	be	AUX
hassl-825	46	20	conducted	conduct	VERB
hassl-825	46	21	on	on	ADP
hassl-825	46	22	a	a	DET
hassl-825	46	23	very	very	ADV
hassl-825	46	24	small	small	ADJ
hassl-825	46	25	sample	sample	NOUN
hassl-825	46	26	size	size	NOUN
hassl-825	46	27	,	,	PUNCT
hassl-825	46	28	thus	thus	ADV
hassl-825	46	29	limiting	limit	VERB
hassl-825	46	30	the	the	DET
hassl-825	46	31	potential	potential	NOUN
hassl-825	46	32	for	for	ADP
hassl-825	46	33	reaching	reach	VERB
hassl-825	46	34	statistically	statistically	ADV
hassl-825	46	35	significant	significant	ADJ
hassl-825	46	36	conclusions	conclusion	NOUN
hassl-825	46	37	(	(	PUNCT
hassl-825	46	38	khan	khan	PROPN
hassl-825	46	39	and	and	CCONJ
hassl-825	46	40	ali	ali	PROPN
hassl-825	46	41	,	,	PUNCT
hassl-825	46	42	2010	2010	NUM
hassl-825	46	43	;	;	PUNCT
hassl-825	46	44	khan	khan	PROPN
hassl-825	46	45	and	and	CCONJ
hassl-825	46	46	khan	khan	PROPN
hassl-825	46	47	,	,	PUNCT
hassl-825	46	48	2010	2010	NUM
hassl-825	46	49	)	)	PUNCT
hassl-825	46	50	.	.	PUNCT
hassl-825	47	1	studies	study	NOUN
hassl-825	47	2	conducted	conduct	VERB
hassl-825	47	3	in	in	ADP
hassl-825	47	4	other	other	ADJ
hassl-825	47	5	developing	develop	VERB
hassl-825	47	6	countries	country	NOUN
hassl-825	47	7	,	,	PUNCT
hassl-825	47	8	such	such	ADJ
hassl-825	47	9	as	as	ADP
hassl-825	47	10	bangladesh	bangladesh	NOUN
hassl-825	47	11	(	(	PUNCT
hassl-825	47	12	abhayawansa	abhayawansa	NOUN
hassl-825	47	13	and	and	CCONJ
hassl-825	47	14	azim	azim	PROPN
hassl-825	47	15	,	,	PUNCT
hassl-825	47	16	2014	2014	NUM
hassl-825	47	17	;	;	PUNCT
hassl-825	47	18	muttakin	muttakin	PROPN
hassl-825	47	19	et	et	PROPN
hassl-825	47	20	al	al	PROPN
hassl-825	47	21	.	.	PROPN
hassl-825	47	22	,	,	PUNCT
hassl-825	47	23	2015	2015	NUM
hassl-825	47	24	)	)	PUNCT
hassl-825	47	25	indicate	indicate	VERB
hassl-825	47	26	that	that	SCONJ
hassl-825	47	27	companies	company	NOUN
hassl-825	47	28	rarely	rarely	ADV
hassl-825	47	29	follow	follow	VERB
hassl-825	47	30	any	any	DET
hassl-825	47	31	standard	standard	ADJ
hassl-825	47	32	reporting	reporting	NOUN
hassl-825	47	33	format	format	NOUN
hassl-825	47	34	to	to	PART
hassl-825	47	35	measure	measure	VERB
hassl-825	47	36	,	,	PUNCT
hassl-825	47	37	manage	manage	VERB
hassl-825	47	38	,	,	PUNCT
hassl-825	47	39	and	and	CCONJ
hassl-825	47	40	disclose	disclose	VERB
hassl-825	47	41	their	their	PRON
hassl-825	47	42	intellectual	intellectual	ADJ
hassl-825	47	43	capital	capital	NOUN
hassl-825	47	44	.	.	PUNCT
hassl-825	48	1	present	present	ADJ
hassl-825	48	2	research	research	NOUN
hassl-825	48	3	was	be	AUX
hassl-825	48	4	carried	carry	VERB
hassl-825	48	5	out	out	ADP
hassl-825	48	6	in	in	ADP
hassl-825	48	7	pakistan	pakistan	PROPN
hassl-825	48	8	,	,	PUNCT
hassl-825	48	9	as	as	SCONJ
hassl-825	48	10	this	this	DET
hassl-825	48	11	country	country	NOUN
hassl-825	48	12	provides	provide	VERB
hassl-825	48	13	an	an	DET
hassl-825	48	14	interesting	interesting	ADJ
hassl-825	48	15	context	context	NOUN
hassl-825	48	16	to	to	PART
hassl-825	48	17	study	study	VERB
hassl-825	48	18	icd	icd	PROPN
hassl-825	48	19	.	.	PUNCT
hassl-825	49	1	pakistan	pakistan	PROPN
hassl-825	49	2	’s	’s	PART
hassl-825	49	3	corporate	corporate	ADJ
hassl-825	49	4	sector	sector	NOUN
hassl-825	49	5	is	be	AUX
hassl-825	49	6	mainly	mainly	ADV
hassl-825	49	7	dominated	dominate	VERB
hassl-825	49	8	by	by	ADP
hassl-825	49	9	family	family	NOUN
hassl-825	49	10	-	-	PUNCT
hassl-825	49	11	owned	own	VERB
hassl-825	49	12	firms	firm	NOUN
hassl-825	49	13	of	of	ADP
hassl-825	49	14	varying	vary	VERB
hassl-825	49	15	sizes	size	NOUN
hassl-825	49	16	.	.	PUNCT
hassl-825	50	1	owing	owe	VERB
hassl-825	50	2	to	to	ADP
hassl-825	50	3	the	the	DET
hassl-825	50	4	government	government	NOUN
hassl-825	50	5	’s	’s	PART
hassl-825	50	6	drive	drive	NOUN
hassl-825	50	7	toward	toward	ADP
hassl-825	50	8	internationalization	internationalization	NOUN
hassl-825	50	9	,	,	PUNCT
hassl-825	50	10	pakistan	pakistan	PROPN
hassl-825	50	11	follows	follow	VERB
hassl-825	50	12	the	the	DET
hassl-825	50	13	western	western	ADJ
hassl-825	50	14	-	-	PUNCT
hassl-825	50	15	oriented	orient	VERB
hassl-825	50	16	corporate	corporate	ADJ
hassl-825	50	17	governance	governance	NOUN
hassl-825	50	18	model	model	NOUN
hassl-825	50	19	,	,	PUNCT
hassl-825	50	20	requiring	require	VERB
hassl-825	50	21	considerable	considerable	ADJ
hassl-825	50	22	board	board	NOUN
hassl-825	50	23	independence	independence	NOUN
hassl-825	50	24	and	and	CCONJ
hassl-825	50	25	a	a	DET
hassl-825	50	26	single	single	ADJ
hassl-825	50	27	role	role	NOUN
hassl-825	50	28	of	of	ADP
hassl-825	50	29	the	the	DET
hassl-825	50	30	company	company	NOUN
hassl-825	50	31	ceo	ceo	NOUN
hassl-825	50	32	.	.	PUNCT
hassl-825	51	1	nevertheless	nevertheless	ADV
hassl-825	51	2	,	,	PUNCT
hassl-825	51	3	despite	despite	SCONJ
hassl-825	51	4	the	the	DET
hassl-825	51	5	stringent	stringent	ADJ
hassl-825	51	6	oversight	oversight	NOUN
hassl-825	51	7	of	of	ADP
hassl-825	51	8	the	the	DET
hassl-825	51	9	securities	securities	PROPN
hassl-825	51	10	and	and	CCONJ
hassl-825	51	11	exchange	exchange	PROPN
hassl-825	51	12	commission	commission	PROPN
hassl-825	51	13	of	of	ADP
hassl-825	51	14	pakistan	pakistan	PROPN
hassl-825	51	15	(	(	PUNCT
hassl-825	51	16	secp	secp	PROPN
hassl-825	51	17	)	)	PUNCT
hassl-825	51	18	,	,	PUNCT
hassl-825	51	19	due	due	ADP
hassl-825	51	20	to	to	ADP
hassl-825	51	21	the	the	DET
hassl-825	51	22	conventional	conventional	ADJ
hassl-825	51	23	societal	societal	ADJ
hassl-825	51	24	structure	structure	NOUN
hassl-825	51	25	and	and	CCONJ
hassl-825	51	26	dominant	dominant	ADJ
hassl-825	51	27	family	family	NOUN
hassl-825	51	28	ownership	ownership	NOUN
hassl-825	51	29	in	in	ADP
hassl-825	51	30	major	major	ADJ
hassl-825	51	31	businesses	business	NOUN
hassl-825	51	32	,	,	PUNCT
hassl-825	51	33	the	the	DET
hassl-825	51	34	effectiveness	effectiveness	NOUN
hassl-825	51	35	of	of	ADP
hassl-825	51	36	any	any	DET
hassl-825	51	37	measures	measure	NOUN
hassl-825	51	38	imposed	impose	VERB
hassl-825	51	39	by	by	ADP
hassl-825	51	40	the	the	DET
hassl-825	51	41	secp	secp	NOUN
hassl-825	51	42	could	could	AUX
hassl-825	51	43	be	be	AUX
hassl-825	51	44	compromised	compromise	VERB
hassl-825	51	45	(	(	PUNCT
hassl-825	51	46	uddin	uddin	PROPN
hassl-825	51	47	and	and	CCONJ
hassl-825	51	48	choudhury	choudhury	PROPN
hassl-825	51	49	,	,	PUNCT
hassl-825	51	50	2008	2008	NUM
hassl-825	51	51	)	)	PUNCT
hassl-825	51	52	.	.	PUNCT
hassl-825	52	1	recently	recently	ADV
hassl-825	52	2	,	,	PUNCT
hassl-825	52	3	azim	azim	PROPN
hassl-825	52	4	et	et	PROPN
hassl-825	52	5	al	al	PROPN
hassl-825	52	6	.	.	PROPN
hassl-825	53	1	(	(	PUNCT
hassl-825	53	2	2018	2018	NUM
hassl-825	53	3	)	)	PUNCT
hassl-825	53	4	argued	argue	VERB
hassl-825	53	5	that	that	SCONJ
hassl-825	53	6	family	family	NOUN
hassl-825	53	7	dominance	dominance	NOUN
hassl-825	53	8	in	in	ADP
hassl-825	53	9	family	family	NOUN
hassl-825	53	10	-	-	PUNCT
hassl-825	53	11	owned	own	VERB
hassl-825	53	12	businesses	business	NOUN
hassl-825	53	13	rendered	render	VERB
hassl-825	53	14	the	the	DET
hassl-825	53	15	corporate	corporate	ADJ
hassl-825	53	16	governance	governance	NOUN
hassl-825	53	17	system	system	NOUN
hassl-825	53	18	a	a	DET
hassl-825	53	19	mere	mere	ADJ
hassl-825	53	20	formality	formality	NOUN
hassl-825	53	21	.	.	PUNCT
hassl-825	54	1	moreover	moreover	ADV
hassl-825	54	2	,	,	PUNCT
hassl-825	54	3	no	no	DET
hassl-825	54	4	official	official	ADJ
hassl-825	54	5	guidelines	guideline	NOUN
hassl-825	54	6	for	for	ADP
hassl-825	54	7	intellectual	intellectual	ADJ
hassl-825	54	8	disclosure	disclosure	NOUN
hassl-825	54	9	presently	presently	ADV
hassl-825	54	10	exist	exist	VERB
hassl-825	54	11	in	in	ADP
hassl-825	54	12	pakistan	pakistan	PROPN
hassl-825	54	13	,	,	PUNCT
hassl-825	54	14	making	make	VERB
hassl-825	54	15	it	it	PRON
hassl-825	54	16	difficult	difficult	ADJ
hassl-825	54	17	to	to	PART
hassl-825	54	18	ascertain	ascertain	VERB
hassl-825	54	19	the	the	DET
hassl-825	54	20	influence	influence	NOUN
hassl-825	54	21	of	of	ADP
hassl-825	54	22	corporate	corporate	ADJ
hassl-825	54	23	governance	governance	NOUN
hassl-825	54	24	on	on	ADP
hassl-825	54	25	icd	icd	PROPN
hassl-825	54	26	.	.	PUNCT
hassl-825	55	1	in	in	ADP
hassl-825	55	2	addressing	address	VERB
hassl-825	55	3	the	the	DET
hassl-825	55	4	aforementioned	aforementioned	ADJ
hassl-825	55	5	issues	issue	NOUN
hassl-825	55	6	,	,	PUNCT
hassl-825	55	7	the	the	DET
hassl-825	55	8	present	present	ADJ
hassl-825	55	9	study	study	NOUN
hassl-825	55	10	differentiates	differentiate	VERB
hassl-825	55	11	itself	itself	PRON
hassl-825	55	12	from	from	ADP
hassl-825	55	13	the	the	DET
hassl-825	55	14	extant	extant	ADJ
hassl-825	55	15	research	research	NOUN
hassl-825	55	16	on	on	ADP
hassl-825	55	17	this	this	DET
hassl-825	55	18	topic	topic	NOUN
hassl-825	55	19	.	.	PUNCT
hassl-825	56	1	specifically	specifically	ADV
hassl-825	56	2	,	,	PUNCT
hassl-825	56	3	in	in	ADP
hassl-825	56	4	the	the	DET
hassl-825	56	5	analyses	analysis	NOUN
hassl-825	56	6	,	,	PUNCT
hassl-825	56	7	family	family	NOUN
hassl-825	56	8	ownership	ownership	NOUN
hassl-825	56	9	is	be	AUX
hassl-825	56	10	examined	examine	VERB
hassl-825	56	11	as	as	ADP
hassl-825	56	12	a	a	DET
hassl-825	56	13	corporate	corporate	ADJ
hassl-825	56	14	governance	governance	NOUN
hassl-825	56	15	dimension	dimension	NOUN
hassl-825	56	16	that	that	PRON
hassl-825	56	17	directly	directly	ADV
hassl-825	56	18	contributes	contribute	VERB
hassl-825	56	19	to	to	ADP
hassl-825	56	20	its	its	PRON
hassl-825	56	21	relationship	relationship	NOUN
hassl-825	56	22	with	with	ADP
hassl-825	56	23	icd	icd	PROPN
hassl-825	56	24	.	.	PUNCT
hassl-825	57	1	this	this	DET
hassl-825	57	2	approach	approach	NOUN
hassl-825	57	3	is	be	AUX
hassl-825	57	4	rarely	rarely	ADV
hassl-825	57	5	taken	take	VERB
hassl-825	57	6	in	in	ADP
hassl-825	57	7	studies	study	NOUN
hassl-825	57	8	pertaining	pertain	VERB
hassl-825	57	9	to	to	ADP
hassl-825	57	10	pakistan	pakistan	PROPN
hassl-825	57	11	,	,	PUNCT
hassl-825	57	12	even	even	ADV
hassl-825	57	13	though	though	SCONJ
hassl-825	57	14	the	the	DET
hassl-825	57	15	findings	finding	NOUN
hassl-825	57	16	yielded	yield	VERB
hassl-825	57	17	can	can	AUX
hassl-825	57	18	have	have	VERB
hassl-825	57	19	significant	significant	ADJ
hassl-825	57	20	implications	implication	NOUN
hassl-825	57	21	for	for	ADP
hassl-825	57	22	pakistani	pakistani	ADJ
hassl-825	57	23	businesses	business	NOUN
hassl-825	57	24	.	.	PUNCT
hassl-825	58	1	moreover	moreover	ADV
hassl-825	58	2	,	,	PUNCT
hassl-825	58	3	as	as	SCONJ
hassl-825	58	4	recommended	recommend	VERB
hassl-825	58	5	by	by	ADP
hassl-825	58	6	muttakin	muttakin	PROPN
hassl-825	58	7	et	et	PROPN
hassl-825	58	8	al	al	PROPN
hassl-825	58	9	.	.	PROPN
hassl-825	59	1	(	(	PUNCT
hassl-825	59	2	2015	2015	NUM
hassl-825	59	3	)	)	PUNCT
hassl-825	59	4	we	we	PRON
hassl-825	59	5	tested	test	VERB
hassl-825	59	6	existence	existence	NOUN
hassl-825	59	7	of	of	ADP
hassl-825	59	8	a	a	DET
hassl-825	59	9	non	non	ADJ
hassl-825	59	10	-	-	ADJ
hassl-825	59	11	linear	linear	ADJ
hassl-825	59	12	(	(	PUNCT
hassl-825	59	13	specifically	specifically	ADV
hassl-825	59	14	quadratic	quadratic	ADJ
hassl-825	59	15	)	)	PUNCT
hassl-825	59	16	relationship	relationship	NOUN
hassl-825	59	17	between	between	ADP
hassl-825	59	18	icd	icd	PROPN
hassl-825	59	19	and	and	CCONJ
hassl-825	59	20	family	family	NOUN
hassl-825	59	21	ownership	ownership	NOUN
hassl-825	59	22	.	.	PUNCT
hassl-825	60	1	as	as	ADP
hassl-825	60	2	a	a	DET
hassl-825	60	3	further	further	ADJ
hassl-825	60	4	contribution	contribution	NOUN
hassl-825	60	5	to	to	ADP
hassl-825	60	6	the	the	DET
hassl-825	60	7	extant	extant	ADJ
hassl-825	60	8	body	body	NOUN
hassl-825	60	9	of	of	ADP
hassl-825	60	10	knowledge	knowledge	NOUN
hassl-825	60	11	,	,	PUNCT
hassl-825	60	12	in	in	ADP
hassl-825	60	13	the	the	DET
hassl-825	60	14	present	present	ADJ
hassl-825	60	15	study	study	NOUN
hassl-825	60	16	,	,	PUNCT
hassl-825	60	17	the	the	DET
hassl-825	60	18	influence	influence	NOUN
hassl-825	60	19	of	of	ADP
hassl-825	60	20	family	family	NOUN
hassl-825	60	21	duality	duality	NOUN
hassl-825	60	22	(	(	PUNCT
hassl-825	60	23	a	a	DET
hassl-825	60	24	common	common	ADJ
hassl-825	60	25	trait	trait	NOUN
hassl-825	60	26	of	of	ADP
hassl-825	60	27	emerging	emerge	VERB
hassl-825	60	28	economies	economy	NOUN
hassl-825	60	29	)	)	PUNCT
hassl-825	60	30	on	on	ADP
hassl-825	60	31	intellectual	intellectual	ADJ
hassl-825	60	32	capital	capital	NOUN
hassl-825	60	33	disclosure	disclosure	NOUN
hassl-825	60	34	(	(	PUNCT
hassl-825	60	35	icd	icd	NOUN
hassl-825	60	36	)	)	PUNCT
hassl-825	60	37	is	be	AUX
hassl-825	60	38	also	also	ADV
hassl-825	60	39	explored	explore	VERB
hassl-825	60	40	.	.	PUNCT
hassl-825	61	1	in	in	ADP
hassl-825	61	2	addition	addition	NOUN
hassl-825	61	3	,	,	PUNCT
hassl-825	61	4	to	to	ADP
hassl-825	61	5	the	the	DET
hassl-825	61	6	best	good	ADJ
hassl-825	61	7	of	of	ADP
hassl-825	61	8	our	our	PRON
hassl-825	61	9	knowledge	knowledge	NOUN
hassl-825	61	10	,	,	PUNCT
hassl-825	61	11	the	the	DET
hassl-825	61	12	associations	association	NOUN
hassl-825	61	13	of	of	ADP
hassl-825	61	14	icd	icd	PROPN
hassl-825	61	15	and	and	CCONJ
hassl-825	61	16	corporate	corporate	ADJ
hassl-825	61	17	governance	governance	NOUN
hassl-825	61	18	dimensions	dimension	NOUN
hassl-825	61	19	have	have	AUX
hassl-825	61	20	been	be	AUX
hassl-825	61	21	primarily	primarily	ADV
hassl-825	61	22	investigated	investigate	VERB
hassl-825	61	23	in	in	ADP
hassl-825	61	24	the	the	DET
hassl-825	61	25	western	western	ADJ
hassl-825	61	26	context	context	NOUN
hassl-825	61	27	and	and	CCONJ
hassl-825	61	28	the	the	DET
hassl-825	61	29	findings	finding	NOUN
hassl-825	61	30	yielded	yield	VERB
hassl-825	61	31	may	may	AUX
hassl-825	61	32	not	not	PART
hassl-825	61	33	be	be	AUX
hassl-825	61	34	applicable	applicable	ADJ
hassl-825	61	35	to	to	ADP
hassl-825	61	36	developing	develop	VERB
hassl-825	61	37	humanities	humanity	NOUN
hassl-825	61	38	and	and	CCONJ
hassl-825	61	39	social	social	ADJ
hassl-825	61	40	sciences	science	NOUN
hassl-825	61	41	letters	letter	NOUN
hassl-825	61	42	,	,	PUNCT
hassl-825	61	43	2019	2019	NUM
hassl-825	61	44	,	,	PUNCT
hassl-825	61	45	7(3	7(3	NUM
hassl-825	61	46	):	):	PUNCT
hassl-825	61	47	141	141	NUM
hassl-825	61	48	-	-	SYM
hassl-825	61	49	155	155	NUM
hassl-825	61	50	143	143	NUM
hassl-825	61	51	©	©	PROPN
hassl-825	61	52	2019	2019	NUM
hassl-825	61	53	conscientia	conscientia	PROPN
hassl-825	61	54	beam	beam	PROPN
hassl-825	61	55	.	.	PUNCT
hassl-825	62	1	all	all	DET
hassl-825	62	2	rights	right	NOUN
hassl-825	62	3	reserved	reserve	VERB
hassl-825	62	4	.	.	PUNCT
hassl-825	63	1	countries	country	NOUN
hassl-825	63	2	like	like	ADP
hassl-825	63	3	pakistan	pakistan	PROPN
hassl-825	63	4	,	,	PUNCT
hassl-825	63	5	characterized	characterize	VERB
hassl-825	63	6	by	by	ADP
hassl-825	63	7	weak	weak	ADJ
hassl-825	63	8	institutional	institutional	ADJ
hassl-825	63	9	arrangements	arrangement	NOUN
hassl-825	63	10	and	and	CCONJ
hassl-825	63	11	dominant	dominant	ADJ
hassl-825	63	12	family	family	NOUN
hassl-825	63	13	ownership	ownership	NOUN
hassl-825	63	14	.	.	PUNCT
hassl-825	64	1	lastly	lastly	ADV
hassl-825	64	2	,	,	PUNCT
hassl-825	64	3	by	by	ADP
hassl-825	64	4	extending	extend	VERB
hassl-825	64	5	the	the	DET
hassl-825	64	6	findings	finding	NOUN
hassl-825	64	7	of	of	ADP
hassl-825	64	8	previous	previous	ADJ
hassl-825	64	9	(	(	PUNCT
hassl-825	64	10	mostly	mostly	ADV
hassl-825	64	11	descriptive	descriptive	ADJ
hassl-825	64	12	)	)	PUNCT
hassl-825	64	13	research	research	NOUN
hassl-825	64	14	on	on	ADP
hassl-825	64	15	icd	icd	PROPN
hassl-825	64	16	in	in	ADP
hassl-825	64	17	pakistan	pakistan	PROPN
hassl-825	64	18	,	,	PUNCT
hassl-825	64	19	the	the	DET
hassl-825	64	20	present	present	ADJ
hassl-825	64	21	study	study	NOUN
hassl-825	64	22	is	be	AUX
hassl-825	64	23	expected	expect	VERB
hassl-825	64	24	to	to	PART
hassl-825	64	25	enhance	enhance	VERB
hassl-825	64	26	the	the	DET
hassl-825	64	27	understanding	understanding	NOUN
hassl-825	64	28	of	of	ADP
hassl-825	64	29	corporate	corporate	ADJ
hassl-825	64	30	governance	governance	NOUN
hassl-825	64	31	dimensions	dimension	NOUN
hassl-825	64	32	and	and	CCONJ
hassl-825	64	33	icd	icd	PROPN
hassl-825	64	34	practices	practice	NOUN
hassl-825	64	35	in	in	ADP
hassl-825	64	36	pakistan	pakistan	PROPN
hassl-825	64	37	.	.	PUNCT
hassl-825	65	1	2	2	X
hassl-825	65	2	.	.	X
hassl-825	65	3	literature	literature	NOUN
hassl-825	65	4	review	review	PROPN
hassl-825	65	5	this	this	DET
hassl-825	65	6	section	section	NOUN
hassl-825	65	7	is	be	AUX
hassl-825	65	8	designated	designate	VERB
hassl-825	65	9	for	for	ADP
hassl-825	65	10	a	a	DET
hassl-825	65	11	review	review	NOUN
hassl-825	65	12	of	of	ADP
hassl-825	65	13	extant	extant	ADJ
hassl-825	65	14	literature	literature	NOUN
hassl-825	65	15	on	on	ADP
hassl-825	65	16	the	the	DET
hassl-825	65	17	relationship	relationship	NOUN
hassl-825	65	18	of	of	ADP
hassl-825	65	19	ic	ic	PROPN
hassl-825	65	20	disclosure	disclosure	NOUN
hassl-825	65	21	and	and	CCONJ
hassl-825	65	22	various	various	ADJ
hassl-825	65	23	attributes	attribute	NOUN
hassl-825	65	24	of	of	ADP
hassl-825	65	25	corporate	corporate	ADJ
hassl-825	65	26	governance	governance	NOUN
hassl-825	65	27	.	.	PUNCT
hassl-825	66	1	2.1	2.1	NUM
hassl-825	66	2	.	.	PUNCT
hassl-825	66	3	family	family	NOUN
hassl-825	66	4	ownership	ownership	NOUN
hassl-825	66	5	family	family	NOUN
hassl-825	66	6	ownership	ownership	NOUN
hassl-825	66	7	plays	play	VERB
hassl-825	66	8	a	a	DET
hassl-825	66	9	pivotal	pivotal	ADJ
hassl-825	66	10	role	role	NOUN
hassl-825	66	11	in	in	ADP
hassl-825	66	12	the	the	DET
hassl-825	66	13	governance	governance	NOUN
hassl-825	66	14	mechanism	mechanism	NOUN
hassl-825	66	15	effectiveness	effectiveness	NOUN
hassl-825	66	16	of	of	ADP
hassl-825	66	17	any	any	DET
hassl-825	66	18	organization	organization	NOUN
hassl-825	66	19	.	.	PUNCT
hassl-825	67	1	according	accord	VERB
hassl-825	67	2	to	to	ADP
hassl-825	67	3	the	the	DET
hassl-825	67	4	agency	agency	NOUN
hassl-825	67	5	theory	theory	NOUN
hassl-825	67	6	postulates	postulate	VERB
hassl-825	67	7	,	,	PUNCT
hassl-825	67	8	family	family	NOUN
hassl-825	67	9	-	-	PUNCT
hassl-825	67	10	owned	own	VERB
hassl-825	67	11	businesses	business	NOUN
hassl-825	67	12	may	may	AUX
hassl-825	67	13	face	face	VERB
hassl-825	67	14	major	major	ADJ
hassl-825	67	15	issues	issue	NOUN
hassl-825	67	16	(	(	PUNCT
hassl-825	67	17	anderson	anderson	PROPN
hassl-825	67	18	and	and	CCONJ
hassl-825	67	19	reeb	reeb	PROPN
hassl-825	67	20	,	,	PUNCT
hassl-825	67	21	2004	2004	NUM
hassl-825	67	22	)	)	PUNCT
hassl-825	67	23	.	.	PUNCT
hassl-825	68	1	one	one	NUM
hassl-825	68	2	of	of	ADP
hassl-825	68	3	these	these	DET
hassl-825	68	4	issues	issue	NOUN
hassl-825	68	5	stems	stem	VERB
hassl-825	68	6	from	from	ADP
hassl-825	68	7	the	the	DET
hassl-825	68	8	conflict	conflict	NOUN
hassl-825	68	9	between	between	ADP
hassl-825	68	10	the	the	DET
hassl-825	68	11	owner	owner	NOUN
hassl-825	68	12	and	and	CCONJ
hassl-825	68	13	the	the	DET
hassl-825	68	14	manager	manager	NOUN
hassl-825	68	15	and	and	CCONJ
hassl-825	68	16	can	can	AUX
hassl-825	68	17	be	be	AUX
hassl-825	68	18	denoted	denote	VERB
hassl-825	68	19	as	as	ADP
hassl-825	68	20	type	type	NOUN
hassl-825	68	21	an	an	DET
hassl-825	68	22	agency	agency	NOUN
hassl-825	68	23	problem	problem	NOUN
hassl-825	68	24	.	.	PUNCT
hassl-825	69	1	the	the	DET
hassl-825	69	2	second	second	ADJ
hassl-825	69	3	issue	issue	NOUN
hassl-825	69	4	pertains	pertain	VERB
hassl-825	69	5	to	to	ADP
hassl-825	69	6	the	the	DET
hassl-825	69	7	conflict	conflict	NOUN
hassl-825	69	8	between	between	ADP
hassl-825	69	9	family	family	NOUN
hassl-825	69	10	ownership	ownership	NOUN
hassl-825	69	11	and	and	CCONJ
hassl-825	69	12	minority	minority	NOUN
hassl-825	69	13	shareholders	shareholder	NOUN
hassl-825	69	14	(	(	PUNCT
hassl-825	69	15	denoted	denote	VERB
hassl-825	69	16	as	as	ADP
hassl-825	69	17	type	type	NOUN
hassl-825	69	18	b	b	PROPN
hassl-825	69	19	agency	agency	NOUN
hassl-825	69	20	problem	problem	NOUN
hassl-825	69	21	)	)	PUNCT
hassl-825	69	22	.	.	PUNCT
hassl-825	70	1	however	however	ADV
hassl-825	70	2	,	,	PUNCT
hassl-825	70	3	it	it	PRON
hassl-825	70	4	should	should	AUX
hassl-825	70	5	be	be	AUX
hassl-825	70	6	noted	note	VERB
hassl-825	70	7	that	that	SCONJ
hassl-825	70	8	the	the	DET
hassl-825	70	9	former	former	ADJ
hassl-825	70	10	is	be	AUX
hassl-825	70	11	not	not	PART
hassl-825	70	12	an	an	DET
hassl-825	70	13	issue	issue	NOUN
hassl-825	70	14	in	in	ADP
hassl-825	70	15	family	family	NOUN
hassl-825	70	16	-	-	PUNCT
hassl-825	70	17	owned	own	VERB
hassl-825	70	18	businesses	business	NOUN
hassl-825	70	19	because	because	SCONJ
hassl-825	70	20	ownership	ownership	NOUN
hassl-825	70	21	concentration	concentration	NOUN
hassl-825	70	22	motivates	motivate	VERB
hassl-825	70	23	each	each	DET
hassl-825	70	24	member	member	NOUN
hassl-825	70	25	to	to	PART
hassl-825	70	26	strive	strive	VERB
hassl-825	70	27	for	for	ADP
hassl-825	70	28	value	value	NOUN
hassl-825	70	29	maximization	maximization	NOUN
hassl-825	70	30	that	that	PRON
hassl-825	70	31	benefits	benefit	VERB
hassl-825	70	32	all	all	DET
hassl-825	70	33	shareholders	shareholder	NOUN
hassl-825	70	34	.	.	PUNCT
hassl-825	71	1	further	far	ADV
hassl-825	71	2	,	,	PUNCT
hassl-825	71	3	long	long	ADJ
hassl-825	71	4	-	-	PUNCT
hassl-825	71	5	term	term	NOUN
hassl-825	71	6	investment	investment	NOUN
hassl-825	71	7	horizon	horizon	NOUN
hassl-825	71	8	and	and	CCONJ
hassl-825	71	9	reputational	reputational	ADJ
hassl-825	71	10	concerns	concern	NOUN
hassl-825	71	11	are	be	AUX
hassl-825	71	12	posited	posit	VERB
hassl-825	71	13	to	to	PART
hassl-825	71	14	stall	stall	VERB
hassl-825	71	15	family	family	NOUN
hassl-825	71	16	members	member	NOUN
hassl-825	71	17	’	’	PART
hassl-825	71	18	covetous	covetous	ADJ
hassl-825	71	19	conduct	conduct	NOUN
hassl-825	71	20	to	to	PART
hassl-825	71	21	act	act	VERB
hassl-825	71	22	for	for	ADP
hassl-825	71	23	personal	personal	ADJ
hassl-825	71	24	gains	gain	NOUN
hassl-825	71	25	.	.	PUNCT
hassl-825	72	1	therefore	therefore	ADV
hassl-825	72	2	,	,	PUNCT
hassl-825	72	3	family	family	NOUN
hassl-825	72	4	-	-	PUNCT
hassl-825	72	5	owned	own	VERB
hassl-825	72	6	firms	firm	NOUN
hassl-825	72	7	should	should	AUX
hassl-825	72	8	be	be	AUX
hassl-825	72	9	more	more	ADV
hassl-825	72	10	concerned	concerned	ADJ
hassl-825	72	11	with	with	ADP
hassl-825	72	12	information	information	NOUN
hassl-825	72	13	transparency	transparency	NOUN
hassl-825	72	14	,	,	PUNCT
hassl-825	72	15	which	which	PRON
hassl-825	72	16	can	can	AUX
hassl-825	72	17	result	result	VERB
hassl-825	72	18	in	in	ADP
hassl-825	72	19	a	a	DET
hassl-825	72	20	direct	direct	ADJ
hassl-825	72	21	association	association	NOUN
hassl-825	72	22	between	between	ADP
hassl-825	72	23	icd	icd	PROPN
hassl-825	72	24	and	and	CCONJ
hassl-825	72	25	family	family	NOUN
hassl-825	72	26	ownership	ownership	NOUN
hassl-825	72	27	(	(	PUNCT
hassl-825	72	28	villalonga	villalonga	ADJ
hassl-825	72	29	and	and	CCONJ
hassl-825	72	30	amit	amit	PROPN
hassl-825	72	31	,	,	PUNCT
hassl-825	72	32	2006	2006	NUM
hassl-825	72	33	)	)	PUNCT
hassl-825	72	34	.	.	PUNCT
hassl-825	73	1	conversely	conversely	ADV
hassl-825	73	2	,	,	PUNCT
hassl-825	73	3	type	type	NOUN
hassl-825	73	4	b	b	PROPN
hassl-825	73	5	agency	agency	NOUN
hassl-825	73	6	problem	problem	NOUN
hassl-825	73	7	may	may	AUX
hassl-825	73	8	be	be	AUX
hassl-825	73	9	highly	highly	ADV
hassl-825	73	10	prevalent	prevalent	ADJ
hassl-825	73	11	in	in	ADP
hassl-825	73	12	family	family	NOUN
hassl-825	73	13	-	-	PUNCT
hassl-825	73	14	owned	own	VERB
hassl-825	73	15	businesses	business	NOUN
hassl-825	73	16	.	.	PUNCT
hassl-825	74	1	available	available	ADJ
hassl-825	74	2	evidence	evidence	NOUN
hassl-825	74	3	indicates	indicate	VERB
hassl-825	74	4	that	that	SCONJ
hassl-825	74	5	,	,	PUNCT
hassl-825	74	6	family	family	NOUN
hassl-825	74	7	ownership	ownership	NOUN
hassl-825	74	8	above	above	ADP
hassl-825	74	9	a	a	DET
hassl-825	74	10	certain	certain	ADJ
hassl-825	74	11	threshold	threshold	NOUN
hassl-825	74	12	level	level	NOUN
hassl-825	74	13	may	may	AUX
hassl-825	74	14	be	be	AUX
hassl-825	74	15	counterproductive	counterproductive	ADJ
hassl-825	74	16	for	for	ADP
hassl-825	74	17	a	a	DET
hassl-825	74	18	firm	firm	NOUN
hassl-825	74	19	(	(	PUNCT
hassl-825	74	20	abhayawansa	abhayawansa	NOUN
hassl-825	74	21	and	and	CCONJ
hassl-825	74	22	azim	azim	PROPN
hassl-825	74	23	,	,	PUNCT
hassl-825	74	24	2014	2014	NUM
hassl-825	74	25	)	)	PUNCT
hassl-825	74	26	.	.	PUNCT
hassl-825	75	1	muttakin	muttakin	PROPN
hassl-825	75	2	et	et	PROPN
hassl-825	75	3	al	al	PROPN
hassl-825	75	4	.	.	PROPN
hassl-825	76	1	(	(	PUNCT
hassl-825	76	2	2015	2015	NUM
hassl-825	76	3	)	)	PUNCT
hassl-825	76	4	argued	argue	VERB
hassl-825	76	5	that	that	SCONJ
hassl-825	76	6	increasing	increase	VERB
hassl-825	76	7	the	the	DET
hassl-825	76	8	family	family	NOUN
hassl-825	76	9	ownership	ownership	NOUN
hassl-825	76	10	may	may	AUX
hassl-825	76	11	lead	lead	VERB
hassl-825	76	12	toward	toward	ADP
hassl-825	76	13	expropriation	expropriation	NOUN
hassl-825	76	14	of	of	ADP
hassl-825	76	15	minority	minority	NOUN
hassl-825	76	16	shareholders	shareholder	NOUN
hassl-825	76	17	.	.	PUNCT
hassl-825	77	1	furthermore	furthermore	ADV
hassl-825	77	2	,	,	PUNCT
hassl-825	77	3	such	such	ADJ
hassl-825	77	4	ownership	ownership	NOUN
hassl-825	77	5	concentration	concentration	NOUN
hassl-825	77	6	puts	put	VERB
hassl-825	77	7	families	family	NOUN
hassl-825	77	8	in	in	ADP
hassl-825	77	9	a	a	DET
hassl-825	77	10	dominant	dominant	ADJ
hassl-825	77	11	position	position	NOUN
hassl-825	77	12	,	,	PUNCT
hassl-825	77	13	where	where	SCONJ
hassl-825	77	14	they	they	PRON
hassl-825	77	15	can	can	AUX
hassl-825	77	16	influence	influence	VERB
hassl-825	77	17	the	the	DET
hassl-825	77	18	firm	firm	NOUN
hassl-825	77	19	’s	’s	PART
hassl-825	77	20	strategies	strategy	NOUN
hassl-825	77	21	and	and	CCONJ
hassl-825	77	22	policies	policy	NOUN
hassl-825	77	23	,	,	PUNCT
hassl-825	77	24	including	include	VERB
hassl-825	77	25	disclosure	disclosure	NOUN
hassl-825	77	26	policies	policy	NOUN
hassl-825	77	27	,	,	PUNCT
hassl-825	77	28	such	such	ADJ
hassl-825	77	29	as	as	ADP
hassl-825	77	30	icd	icd	PROPN
hassl-825	77	31	.	.	PUNCT
hassl-825	78	1	in	in	ADP
hassl-825	78	2	pakistan	pakistan	PROPN
hassl-825	78	3	,	,	PUNCT
hassl-825	78	4	this	this	DET
hassl-825	78	5	type	type	NOUN
hassl-825	78	6	of	of	ADP
hassl-825	78	7	agency	agency	NOUN
hassl-825	78	8	problem	problem	NOUN
hassl-825	78	9	is	be	AUX
hassl-825	78	10	prevalent	prevalent	ADJ
hassl-825	78	11	due	due	ADP
hassl-825	78	12	to	to	ADP
hassl-825	78	13	the	the	DET
hassl-825	78	14	weak	weak	ADJ
hassl-825	78	15	institutional	institutional	ADJ
hassl-825	78	16	governance	governance	NOUN
hassl-825	78	17	and	and	CCONJ
hassl-825	78	18	legal	legal	ADJ
hassl-825	78	19	enforcement	enforcement	NOUN
hassl-825	78	20	system	system	NOUN
hassl-825	78	21	.	.	PUNCT
hassl-825	79	1	moreover	moreover	ADV
hassl-825	79	2	,	,	PUNCT
hassl-825	79	3	as	as	SCONJ
hassl-825	79	4	family	family	NOUN
hassl-825	79	5	-	-	PUNCT
hassl-825	79	6	owned	own	VERB
hassl-825	79	7	businesses	business	NOUN
hassl-825	79	8	tend	tend	VERB
hassl-825	79	9	to	to	PART
hassl-825	79	10	attract	attract	VERB
hassl-825	79	11	less	less	ADJ
hassl-825	79	12	public	public	ADJ
hassl-825	79	13	interest	interest	NOUN
hassl-825	79	14	and	and	CCONJ
hassl-825	79	15	attention	attention	NOUN
hassl-825	79	16	,	,	PUNCT
hassl-825	79	17	minority	minority	NOUN
hassl-825	79	18	shareholders	shareholder	NOUN
hassl-825	79	19	have	have	AUX
hassl-825	79	20	limited	limit	VERB
hassl-825	79	21	influence	influence	NOUN
hassl-825	79	22	on	on	ADP
hassl-825	79	23	the	the	DET
hassl-825	79	24	ic	ic	PROPN
hassl-825	79	25	disclosure	disclosure	NOUN
hassl-825	79	26	practices	practice	NOUN
hassl-825	79	27	.	.	PUNCT
hassl-825	80	1	likewise	likewise	ADV
hassl-825	80	2	,	,	PUNCT
hassl-825	80	3	management	management	NOUN
hassl-825	80	4	of	of	ADP
hassl-825	80	5	family	family	NOUN
hassl-825	80	6	-	-	PUNCT
hassl-825	80	7	owned	own	VERB
hassl-825	80	8	businesses	business	NOUN
hassl-825	80	9	is	be	AUX
hassl-825	80	10	usually	usually	ADV
hassl-825	80	11	reluctant	reluctant	ADJ
hassl-825	80	12	to	to	PART
hassl-825	80	13	invest	invest	VERB
hassl-825	80	14	in	in	ADP
hassl-825	80	15	ic	ic	PROPN
hassl-825	80	16	disclosure	disclosure	NOUN
hassl-825	80	17	,	,	PUNCT
hassl-825	80	18	as	as	SCONJ
hassl-825	80	19	the	the	DET
hassl-825	80	20	associated	associated	ADJ
hassl-825	80	21	costs	cost	NOUN
hassl-825	80	22	are	be	AUX
hassl-825	80	23	not	not	PART
hassl-825	80	24	believed	believe	VERB
hassl-825	80	25	to	to	PART
hassl-825	80	26	lead	lead	VERB
hassl-825	80	27	to	to	ADP
hassl-825	80	28	commensurate	commensurate	ADJ
hassl-825	80	29	gains	gain	NOUN
hassl-825	80	30	.	.	PUNCT
hassl-825	81	1	in	in	ADP
hassl-825	81	2	this	this	DET
hassl-825	81	3	scenario	scenario	NOUN
hassl-825	81	4	,	,	PUNCT
hassl-825	81	5	a	a	DET
hassl-825	81	6	combination	combination	NOUN
hassl-825	81	7	of	of	ADP
hassl-825	81	8	type	type	NOUN
hassl-825	81	9	a	a	PRON
hassl-825	81	10	and	and	CCONJ
hassl-825	81	11	type	type	NOUN
hassl-825	81	12	b	b	PROPN
hassl-825	81	13	agency	agency	NOUN
hassl-825	81	14	problems	problem	NOUN
hassl-825	81	15	creates	create	VERB
hassl-825	81	16	a	a	DET
hassl-825	81	17	non	non	ADJ
hassl-825	81	18	-	-	ADJ
hassl-825	81	19	linear	linear	ADJ
hassl-825	81	20	(	(	PUNCT
hassl-825	81	21	possibly	possibly	ADV
hassl-825	81	22	quadratic	quadratic	ADJ
hassl-825	81	23	)	)	PUNCT
hassl-825	81	24	relationship	relationship	NOUN
hassl-825	81	25	between	between	ADP
hassl-825	81	26	ic	ic	PROPN
hassl-825	81	27	disclosure	disclosure	NOUN
hassl-825	81	28	and	and	CCONJ
hassl-825	81	29	family	family	NOUN
hassl-825	81	30	ownership	ownership	NOUN
hassl-825	81	31	.	.	PUNCT
hassl-825	82	1	therefore	therefore	ADV
hassl-825	82	2	,	,	PUNCT
hassl-825	82	3	in	in	ADP
hassl-825	82	4	the	the	DET
hassl-825	82	5	analyses	analysis	NOUN
hassl-825	82	6	conducted	conduct	VERB
hassl-825	82	7	as	as	ADP
hassl-825	82	8	a	a	DET
hassl-825	82	9	part	part	NOUN
hassl-825	82	10	of	of	ADP
hassl-825	82	11	the	the	DET
hassl-825	82	12	present	present	ADJ
hassl-825	82	13	study	study	NOUN
hassl-825	82	14	,	,	PUNCT
hassl-825	82	15	family	family	NOUN
hassl-825	82	16	ownership	ownership	NOUN
hassl-825	82	17	is	be	AUX
hassl-825	82	18	presented	present	VERB
hassl-825	82	19	in	in	ADP
hassl-825	82	20	quadratic	quadratic	ADJ
hassl-825	82	21	form	form	NOUN
hassl-825	82	22	.	.	PUNCT
hassl-825	83	1	consequently	consequently	ADV
hassl-825	83	2	,	,	PUNCT
hassl-825	83	3	an	an	DET
hassl-825	83	4	inverted	invert	VERB
hassl-825	83	5	u	u	NOUN
hassl-825	83	6	-	-	NOUN
hassl-825	83	7	shape	shape	NOUN
hassl-825	83	8	relationship	relationship	NOUN
hassl-825	83	9	between	between	ADP
hassl-825	83	10	family	family	NOUN
hassl-825	83	11	ownership	ownership	NOUN
hassl-825	83	12	and	and	CCONJ
hassl-825	83	13	icd	icd	PROPN
hassl-825	83	14	is	be	AUX
hassl-825	83	15	expected	expect	VERB
hassl-825	83	16	,	,	PUNCT
hassl-825	83	17	whereby	whereby	SCONJ
hassl-825	83	18	a	a	DET
hassl-825	83	19	rise	rise	NOUN
hassl-825	83	20	in	in	ADP
hassl-825	83	21	family	family	NOUN
hassl-825	83	22	ownership	ownership	NOUN
hassl-825	83	23	up	up	ADP
hassl-825	83	24	to	to	ADP
hassl-825	83	25	a	a	DET
hassl-825	83	26	certain	certain	ADJ
hassl-825	83	27	percentage	percentage	NOUN
hassl-825	83	28	may	may	AUX
hassl-825	83	29	increase	increase	VERB
hassl-825	83	30	icd	icd	PROPN
hassl-825	83	31	disclosure	disclosure	NOUN
hassl-825	83	32	,	,	PUNCT
hassl-825	83	33	while	while	SCONJ
hassl-825	83	34	subsequent	subsequent	ADJ
hassl-825	83	35	increases	increase	NOUN
hassl-825	83	36	beyond	beyond	ADP
hassl-825	83	37	this	this	DET
hassl-825	83	38	threshold	threshold	NOUN
hassl-825	83	39	would	would	AUX
hassl-825	83	40	reverse	reverse	VERB
hassl-825	83	41	this	this	DET
hassl-825	83	42	trend	trend	NOUN
hassl-825	83	43	.	.	PUNCT
hassl-825	84	1	at	at	ADP
hassl-825	84	2	the	the	DET
hassl-825	84	3	apex	apex	NOUN
hassl-825	84	4	,	,	PUNCT
hassl-825	84	5	it	it	PRON
hassl-825	84	6	is	be	AUX
hassl-825	84	7	anticipated	anticipate	VERB
hassl-825	84	8	that	that	SCONJ
hassl-825	84	9	family	family	NOUN
hassl-825	84	10	interests	interest	NOUN
hassl-825	84	11	would	would	AUX
hassl-825	84	12	be	be	AUX
hassl-825	84	13	most	most	ADV
hassl-825	84	14	optimally	optimally	ADV
hassl-825	84	15	aligned	align	VERB
hassl-825	84	16	with	with	ADP
hassl-825	84	17	those	those	PRON
hassl-825	84	18	of	of	ADP
hassl-825	84	19	the	the	DET
hassl-825	84	20	general	general	ADJ
hassl-825	84	21	shareholders	shareholder	NOUN
hassl-825	84	22	.	.	PUNCT
hassl-825	85	1	as	as	SCONJ
hassl-825	85	2	this	this	DET
hassl-825	85	3	link	link	NOUN
hassl-825	85	4	will	will	AUX
hassl-825	85	5	gradually	gradually	ADV
hassl-825	85	6	break	break	VERB
hassl-825	85	7	down	down	ADP
hassl-825	85	8	as	as	SCONJ
hassl-825	85	9	the	the	DET
hassl-825	85	10	family	family	NOUN
hassl-825	85	11	ownership	ownership	NOUN
hassl-825	85	12	increases	increase	NOUN
hassl-825	85	13	,	,	PUNCT
hassl-825	85	14	type	type	NOUN
hassl-825	85	15	b	b	PROPN
hassl-825	85	16	problem	problem	NOUN
hassl-825	85	17	would	would	AUX
hassl-825	85	18	emerge	emerge	VERB
hassl-825	85	19	,	,	PUNCT
hassl-825	85	20	having	have	VERB
hassl-825	85	21	an	an	DET
hassl-825	85	22	adverse	adverse	ADJ
hassl-825	85	23	effect	effect	NOUN
hassl-825	85	24	on	on	ADP
hassl-825	85	25	ic	ic	PROPN
hassl-825	85	26	disclosure	disclosure	NOUN
hassl-825	85	27	.	.	PUNCT
hassl-825	86	1	based	base	VERB
hassl-825	86	2	on	on	ADP
hassl-825	86	3	these	these	DET
hassl-825	86	4	assertions	assertion	NOUN
hassl-825	86	5	,	,	PUNCT
hassl-825	86	6	the	the	DET
hassl-825	86	7	following	follow	VERB
hassl-825	86	8	hypothesis	hypothesis	NOUN
hassl-825	86	9	was	be	AUX
hassl-825	86	10	formulated	formulate	VERB
hassl-825	86	11	:	:	PUNCT
hassl-825	86	12	h1	h1	X
hassl-825	86	13	:	:	PUNCT
hassl-825	86	14	there	there	PRON
hassl-825	86	15	exists	exist	VERB
hassl-825	86	16	an	an	DET
hassl-825	86	17	inverted	inverted	ADJ
hassl-825	86	18	u	u	NOUN
hassl-825	86	19	-	-	NOUN
hassl-825	86	20	shape	shape	NOUN
hassl-825	86	21	relationship	relationship	NOUN
hassl-825	86	22	between	between	ADP
hassl-825	86	23	family	family	NOUN
hassl-825	86	24	ownership	ownership	NOUN
hassl-825	86	25	and	and	CCONJ
hassl-825	86	26	ic	ic	PROPN
hassl-825	86	27	disclosure	disclosure	NOUN
hassl-825	86	28	.	.	PUNCT
hassl-825	87	1	2.2	2.2	NUM
hassl-825	87	2	.	.	PUNCT
hassl-825	88	1	foreign	foreign	ADJ
hassl-825	88	2	ownership	ownership	NOUN
hassl-825	88	3	the	the	DET
hassl-825	88	4	significant	significant	ADJ
hassl-825	88	5	influence	influence	NOUN
hassl-825	88	6	of	of	ADP
hassl-825	88	7	the	the	DET
hassl-825	88	8	degree	degree	NOUN
hassl-825	88	9	of	of	ADP
hassl-825	88	10	foreign	foreign	ADJ
hassl-825	88	11	ownership	ownership	NOUN
hassl-825	88	12	on	on	ADP
hassl-825	88	13	ic	ic	PROPN
hassl-825	88	14	disclosure	disclosure	NOUN
hassl-825	88	15	is	be	AUX
hassl-825	88	16	supported	support	VERB
hassl-825	88	17	by	by	ADP
hassl-825	88	18	the	the	DET
hassl-825	88	19	findings	finding	NOUN
hassl-825	88	20	yielded	yield	VERB
hassl-825	88	21	by	by	ADP
hassl-825	88	22	a	a	DET
hassl-825	88	23	number	number	NOUN
hassl-825	88	24	of	of	ADP
hassl-825	88	25	studies	study	NOUN
hassl-825	88	26	(	(	PUNCT
hassl-825	88	27	e.g.	e.g.	ADV
hassl-825	88	28	,	,	PUNCT
hassl-825	88	29	(	(	PUNCT
hassl-825	88	30	haniffa	haniffa	NOUN
hassl-825	88	31	and	and	CCONJ
hassl-825	88	32	cooke	cooke	PROPN
hassl-825	88	33	,	,	PUNCT
hassl-825	88	34	2002	2002	NUM
hassl-825	88	35	;	;	PUNCT
hassl-825	88	36	al	al	PROPN
hassl-825	88	37	-	-	PUNCT
hassl-825	88	38	akra	akra	PROPN
hassl-825	88	39	et	et	PROPN
hassl-825	88	40	al	al	PROPN
hassl-825	88	41	.	.	PROPN
hassl-825	88	42	,	,	PUNCT
hassl-825	88	43	2010	2010	NUM
hassl-825	88	44	;	;	PUNCT
hassl-825	88	45	joshi	joshi	PROPN
hassl-825	88	46	et	et	PROPN
hassl-825	88	47	al	al	PROPN
hassl-825	88	48	.	.	PROPN
hassl-825	88	49	,	,	PUNCT
hassl-825	88	50	2018	2018	NUM
hassl-825	88	51	)	)	PUNCT
hassl-825	88	52	)	)	PUNCT
hassl-825	88	53	.	.	PUNCT
hassl-825	89	1	for	for	ADP
hassl-825	89	2	example	example	NOUN
hassl-825	89	3	,	,	PUNCT
hassl-825	89	4	haniffa	haniffa	NOUN
hassl-825	89	5	and	and	CCONJ
hassl-825	89	6	cooke	cooke	PROPN
hassl-825	89	7	(	(	PUNCT
hassl-825	89	8	2002	2002	NUM
hassl-825	89	9	)	)	PUNCT
hassl-825	89	10	explained	explain	VERB
hassl-825	89	11	that	that	SCONJ
hassl-825	89	12	limited	limited	ADJ
hassl-825	89	13	domestic	domestic	ADJ
hassl-825	89	14	contextual	contextual	ADJ
hassl-825	89	15	understanding	understanding	NOUN
hassl-825	89	16	,	,	PUNCT
hassl-825	89	17	geographical	geographical	ADJ
hassl-825	89	18	dispersion	dispersion	NOUN
hassl-825	89	19	,	,	PUNCT
hassl-825	89	20	and	and	CCONJ
hassl-825	89	21	language	language	NOUN
hassl-825	89	22	barriers	barrier	NOUN
hassl-825	89	23	limit	limit	VERB
hassl-825	89	24	the	the	DET
hassl-825	89	25	foreign	foreign	ADJ
hassl-825	89	26	investors	investor	NOUN
hassl-825	89	27	’	'	PUNCT
hassl-825	89	28	access	access	NOUN
hassl-825	89	29	to	to	ADP
hassl-825	89	30	pertinent	pertinent	ADJ
hassl-825	89	31	information	information	NOUN
hassl-825	89	32	.	.	PUNCT
hassl-825	90	1	owing	owe	VERB
hassl-825	90	2	to	to	ADP
hassl-825	90	3	these	these	DET
hassl-825	90	4	barriers	barrier	NOUN
hassl-825	90	5	,	,	PUNCT
hassl-825	90	6	and	and	CCONJ
hassl-825	90	7	the	the	DET
hassl-825	90	8	resulting	result	VERB
hassl-825	90	9	information	information	NOUN
hassl-825	90	10	asymmetry	asymmetry	NOUN
hassl-825	90	11	,	,	PUNCT
hassl-825	90	12	foreign	foreign	ADJ
hassl-825	90	13	investors	investor	NOUN
hassl-825	90	14	typically	typically	ADV
hassl-825	90	15	demand	demand	VERB
hassl-825	90	16	stringent	stringent	ADJ
hassl-825	90	17	corporate	corporate	ADJ
hassl-825	90	18	governance	governance	NOUN
hassl-825	90	19	policies	policy	NOUN
hassl-825	90	20	,	,	PUNCT
hassl-825	90	21	including	include	VERB
hassl-825	90	22	those	those	PRON
hassl-825	90	23	pertaining	pertain	VERB
hassl-825	90	24	to	to	ADP
hassl-825	90	25	ic	ic	PROPN
hassl-825	90	26	disclosure	disclosure	NOUN
hassl-825	90	27	.	.	PUNCT
hassl-825	91	1	in	in	ADP
hassl-825	91	2	the	the	DET
hassl-825	91	3	pakistani	pakistani	ADJ
hassl-825	91	4	context	context	NOUN
hassl-825	91	5	,	,	PUNCT
hassl-825	91	6	in	in	ADP
hassl-825	91	7	particular	particular	ADJ
hassl-825	91	8	,	,	PUNCT
hassl-825	91	9	foreign	foreign	ADJ
hassl-825	91	10	investors	investor	NOUN
hassl-825	91	11	may	may	AUX
hassl-825	91	12	ask	ask	VERB
hassl-825	91	13	for	for	ADP
hassl-825	91	14	humanities	humanity	NOUN
hassl-825	91	15	and	and	CCONJ
hassl-825	91	16	social	social	ADJ
hassl-825	91	17	sciences	science	NOUN
hassl-825	91	18	letters	letter	NOUN
hassl-825	91	19	,	,	PUNCT
hassl-825	91	20	2019	2019	NUM
hassl-825	91	21	,	,	PUNCT
hassl-825	91	22	7(3	7(3	NUM
hassl-825	91	23	):	):	PUNCT
hassl-825	91	24	141	141	NUM
hassl-825	91	25	-	-	SYM
hassl-825	91	26	155	155	NUM
hassl-825	91	27	144	144	NUM
hassl-825	91	28	©	©	PROPN
hassl-825	91	29	2019	2019	NUM
hassl-825	91	30	conscientia	conscientia	PROPN
hassl-825	91	31	beam	beam	PROPN
hassl-825	91	32	.	.	PUNCT
hassl-825	92	1	all	all	DET
hassl-825	92	2	rights	right	NOUN
hassl-825	92	3	reserved	reserve	VERB
hassl-825	92	4	.	.	PUNCT
hassl-825	93	1	even	even	ADV
hassl-825	93	2	greater	great	ADJ
hassl-825	93	3	degree	degree	NOUN
hassl-825	93	4	of	of	ADP
hassl-825	93	5	disclosure	disclosure	NOUN
hassl-825	93	6	from	from	ADP
hassl-825	93	7	business	business	NOUN
hassl-825	93	8	organizations	organization	NOUN
hassl-825	93	9	due	due	ADP
hassl-825	93	10	to	to	ADP
hassl-825	93	11	high	high	ADJ
hassl-825	93	12	economic	economic	ADJ
hassl-825	93	13	uncertainties	uncertainty	NOUN
hassl-825	93	14	,	,	PUNCT
hassl-825	93	15	unfamiliarity	unfamiliarity	NOUN
hassl-825	93	16	with	with	ADP
hassl-825	93	17	the	the	DET
hassl-825	93	18	local	local	ADJ
hassl-825	93	19	corporate	corporate	ADJ
hassl-825	93	20	and	and	CCONJ
hassl-825	93	21	legislative	legislative	ADJ
hassl-825	93	22	environment	environment	NOUN
hassl-825	93	23	,	,	PUNCT
hassl-825	93	24	and	and	CCONJ
hassl-825	93	25	prevalence	prevalence	NOUN
hassl-825	93	26	of	of	ADP
hassl-825	93	27	malpractice	malpractice	NOUN
hassl-825	93	28	(	(	PUNCT
hassl-825	93	29	al	al	PROPN
hassl-825	93	30	-	-	PUNCT
hassl-825	93	31	akra	akra	NOUN
hassl-825	93	32	et	et	PROPN
hassl-825	93	33	al	al	PROPN
hassl-825	93	34	.	.	PROPN
hassl-825	93	35	,	,	PUNCT
hassl-825	93	36	2010	2010	NUM
hassl-825	93	37	;	;	PUNCT
hassl-825	93	38	rashid	rashid	PROPN
hassl-825	93	39	et	et	PROPN
hassl-825	93	40	al	al	PROPN
hassl-825	93	41	.	.	PROPN
hassl-825	93	42	,	,	PUNCT
hassl-825	93	43	2018	2018	NUM
hassl-825	93	44	)	)	PUNCT
hassl-825	93	45	.	.	PUNCT
hassl-825	94	1	against	against	ADP
hassl-825	94	2	this	this	DET
hassl-825	94	3	backdrop	backdrop	NOUN
hassl-825	94	4	,	,	PUNCT
hassl-825	94	5	it	it	PRON
hassl-825	94	6	can	can	AUX
hassl-825	94	7	be	be	AUX
hassl-825	94	8	inferred	infer	VERB
hassl-825	94	9	that	that	SCONJ
hassl-825	94	10	the	the	DET
hassl-825	94	11	foreign	foreign	ADJ
hassl-825	94	12	investors	investor	NOUN
hassl-825	94	13	in	in	ADP
hassl-825	94	14	pakistan	pakistan	PROPN
hassl-825	94	15	affect	affect	VERB
hassl-825	94	16	both	both	CCONJ
hassl-825	94	17	the	the	DET
hassl-825	94	18	nature	nature	NOUN
hassl-825	94	19	and	and	CCONJ
hassl-825	94	20	extent	extent	NOUN
hassl-825	94	21	of	of	ADP
hassl-825	94	22	corporate	corporate	ADJ
hassl-825	94	23	disclosure	disclosure	NOUN
hassl-825	94	24	policies	policy	NOUN
hassl-825	94	25	and	and	CCONJ
hassl-825	94	26	practices	practice	NOUN
hassl-825	94	27	,	,	PUNCT
hassl-825	94	28	including	include	VERB
hassl-825	94	29	intellectual	intellectual	ADJ
hassl-825	94	30	capital	capital	NOUN
hassl-825	94	31	disclosure	disclosure	NOUN
hassl-825	94	32	.	.	PUNCT
hassl-825	95	1	hence	hence	ADV
hassl-825	95	2	,	,	PUNCT
hassl-825	95	3	we	we	PRON
hassl-825	95	4	propose	propose	VERB
hassl-825	95	5	the	the	DET
hassl-825	95	6	following	follow	VERB
hassl-825	95	7	hypothesis	hypothesis	NOUN
hassl-825	95	8	:	:	PUNCT
hassl-825	95	9	h2	h2	NOUN
hassl-825	95	10	:	:	PUNCT
hassl-825	95	11	there	there	PRON
hassl-825	95	12	exists	exist	VERB
hassl-825	95	13	a	a	DET
hassl-825	95	14	positive	positive	ADJ
hassl-825	95	15	relationship	relationship	NOUN
hassl-825	95	16	between	between	ADP
hassl-825	95	17	foreign	foreign	ADJ
hassl-825	95	18	ownership	ownership	NOUN
hassl-825	95	19	and	and	CCONJ
hassl-825	95	20	the	the	DET
hassl-825	95	21	degree	degree	NOUN
hassl-825	95	22	of	of	ADP
hassl-825	95	23	ic	ic	PROPN
hassl-825	95	24	disclosure	disclosure	NOUN
hassl-825	95	25	.	.	PUNCT
hassl-825	96	1	2.3	2.3	NUM
hassl-825	96	2	.	.	PUNCT
hassl-825	97	1	board	board	NOUN
hassl-825	97	2	independence	independence	PROPN
hassl-825	97	3	board	board	PROPN
hassl-825	97	4	independence	independence	NOUN
hassl-825	97	5	is	be	AUX
hassl-825	97	6	typically	typically	ADV
hassl-825	97	7	measured	measure	VERB
hassl-825	97	8	via	via	ADP
hassl-825	97	9	the	the	DET
hassl-825	97	10	percentage	percentage	NOUN
hassl-825	97	11	of	of	ADP
hassl-825	97	12	independent	independent	ADJ
hassl-825	97	13	directors	director	NOUN
hassl-825	97	14	on	on	ADP
hassl-825	97	15	the	the	DET
hassl-825	97	16	company	company	NOUN
hassl-825	97	17	board	board	NOUN
hassl-825	97	18	(	(	PUNCT
hassl-825	97	19	haniffa	haniffa	NOUN
hassl-825	97	20	and	and	CCONJ
hassl-825	97	21	cooke	cooke	PROPN
hassl-825	97	22	,	,	PUNCT
hassl-825	97	23	2002	2002	NUM
hassl-825	97	24	)	)	PUNCT
hassl-825	97	25	.	.	PUNCT
hassl-825	98	1	their	their	PRON
hassl-825	98	2	presence	presence	NOUN
hassl-825	98	3	is	be	AUX
hassl-825	98	4	required	require	VERB
hassl-825	98	5	in	in	ADP
hassl-825	98	6	order	order	NOUN
hassl-825	98	7	to	to	PART
hassl-825	98	8	ensure	ensure	VERB
hassl-825	98	9	that	that	SCONJ
hassl-825	98	10	other	other	ADJ
hassl-825	98	11	directors	director	NOUN
hassl-825	98	12	are	be	AUX
hassl-825	98	13	not	not	PART
hassl-825	98	14	acting	act	VERB
hassl-825	98	15	opportunistically	opportunistically	ADV
hassl-825	98	16	.	.	PUNCT
hassl-825	99	1	thus	thus	ADV
hassl-825	99	2	,	,	PUNCT
hassl-825	99	3	a	a	DET
hassl-825	99	4	greater	great	ADJ
hassl-825	99	5	number	number	NOUN
hassl-825	99	6	of	of	ADP
hassl-825	99	7	independent	independent	ADJ
hassl-825	99	8	directors	director	NOUN
hassl-825	99	9	,	,	PUNCT
hassl-825	99	10	inter	inter	PROPN
hassl-825	99	11	alia	alia	NOUN
hassl-825	99	12	,	,	PUNCT
hassl-825	99	13	would	would	AUX
hassl-825	99	14	signify	signify	VERB
hassl-825	99	15	a	a	DET
hassl-825	99	16	more	more	ADV
hassl-825	99	17	stringent	stringent	ADJ
hassl-825	99	18	corporate	corporate	ADJ
hassl-825	99	19	governance	governance	NOUN
hassl-825	99	20	mechanism	mechanism	NOUN
hassl-825	99	21	.	.	PUNCT
hassl-825	100	1	according	accord	VERB
hassl-825	100	2	to	to	ADP
hassl-825	100	3	fama	fama	PROPN
hassl-825	100	4	and	and	CCONJ
hassl-825	100	5	jensen	jensen	PROPN
hassl-825	100	6	(	(	PUNCT
hassl-825	100	7	1983	1983	NUM
hassl-825	100	8	)	)	PUNCT
hassl-825	100	9	the	the	DET
hassl-825	100	10	role	role	NOUN
hassl-825	100	11	of	of	ADP
hassl-825	100	12	independent	independent	ADJ
hassl-825	100	13	directors	director	NOUN
hassl-825	100	14	is	be	AUX
hassl-825	100	15	crucial	crucial	ADJ
hassl-825	100	16	in	in	ADP
hassl-825	100	17	corporate	corporate	ADJ
hassl-825	100	18	governance	governance	NOUN
hassl-825	100	19	mechanisms	mechanism	NOUN
hassl-825	100	20	,	,	PUNCT
hassl-825	100	21	as	as	SCONJ
hassl-825	100	22	such	such	ADJ
hassl-825	100	23	directors	director	NOUN
hassl-825	100	24	also	also	ADV
hassl-825	100	25	encourage	encourage	VERB
hassl-825	100	26	firm	firm	NOUN
hassl-825	100	27	’s	’s	PART
hassl-825	100	28	management	management	NOUN
hassl-825	100	29	to	to	PART
hassl-825	100	30	disclose	disclose	VERB
hassl-825	100	31	more	more	ADJ
hassl-825	100	32	information	information	NOUN
hassl-825	100	33	,	,	PUNCT
hassl-825	100	34	which	which	PRON
hassl-825	100	35	can	can	AUX
hassl-825	100	36	reduce	reduce	VERB
hassl-825	100	37	the	the	DET
hassl-825	100	38	potential	potential	NOUN
hassl-825	100	39	for	for	ADP
hassl-825	100	40	manager−owner	manager−own	ADJ
hassl-825	100	41	conflict	conflict	NOUN
hassl-825	100	42	.	.	PUNCT
hassl-825	101	1	therefore	therefore	ADV
hassl-825	101	2	,	,	PUNCT
hassl-825	101	3	cerbioni	cerbioni	VERB
hassl-825	101	4	and	and	CCONJ
hassl-825	101	5	parbonetti	parbonetti	PROPN
hassl-825	101	6	(	(	PUNCT
hassl-825	101	7	2007	2007	NUM
hassl-825	101	8	)	)	PUNCT
hassl-825	101	9	and	and	CCONJ
hassl-825	101	10	li	li	PROPN
hassl-825	101	11	et	et	PROPN
hassl-825	101	12	al	al	PROPN
hassl-825	101	13	.	.	PROPN
hassl-825	102	1	(	(	PUNCT
hassl-825	102	2	2008	2008	NUM
hassl-825	102	3	)	)	PUNCT
hassl-825	102	4	among	among	ADP
hassl-825	102	5	others	other	NOUN
hassl-825	102	6	,	,	PUNCT
hassl-825	102	7	posited	posit	VERB
hassl-825	102	8	that	that	SCONJ
hassl-825	102	9	board	board	NOUN
hassl-825	102	10	independence	independence	NOUN
hassl-825	102	11	exerts	exert	VERB
hassl-825	102	12	a	a	DET
hassl-825	102	13	positive	positive	ADJ
hassl-825	102	14	influence	influence	NOUN
hassl-825	102	15	on	on	ADP
hassl-825	102	16	ic	ic	PROPN
hassl-825	102	17	disclosure	disclosure	NOUN
hassl-825	102	18	.	.	PUNCT
hassl-825	103	1	nevertheless	nevertheless	ADV
hassl-825	103	2	,	,	PUNCT
hassl-825	103	3	the	the	DET
hassl-825	103	4	findings	finding	NOUN
hassl-825	103	5	reported	report	VERB
hassl-825	103	6	by	by	ADP
hassl-825	103	7	hidalgo	hidalgo	PROPN
hassl-825	103	8	et	et	PROPN
hassl-825	103	9	al	al	PROPN
hassl-825	103	10	.	.	PROPN
hassl-825	104	1	(	(	PUNCT
hassl-825	104	2	2011	2011	NUM
hassl-825	104	3	)	)	PUNCT
hassl-825	104	4	refuted	refute	VERB
hassl-825	104	5	this	this	DET
hassl-825	104	6	claim	claim	NOUN
hassl-825	104	7	,	,	PUNCT
hassl-825	104	8	as	as	SCONJ
hassl-825	104	9	the	the	DET
hassl-825	104	10	authors	author	NOUN
hassl-825	104	11	failed	fail	VERB
hassl-825	104	12	to	to	PART
hassl-825	104	13	establish	establish	VERB
hassl-825	104	14	a	a	DET
hassl-825	104	15	statistically	statistically	ADV
hassl-825	104	16	significant	significant	ADJ
hassl-825	104	17	relationship	relationship	NOUN
hassl-825	104	18	between	between	ADP
hassl-825	104	19	board	board	NOUN
hassl-825	104	20	independence	independence	NOUN
hassl-825	104	21	and	and	CCONJ
hassl-825	104	22	ic	ic	PROPN
hassl-825	104	23	disclosure	disclosure	NOUN
hassl-825	104	24	.	.	PUNCT
hassl-825	105	1	hidalgo	hidalgo	PROPN
hassl-825	105	2	et	et	PROPN
hassl-825	105	3	al	al	PROPN
hassl-825	105	4	.	.	PROPN
hassl-825	106	1	(	(	PUNCT
hassl-825	106	2	2011	2011	NUM
hassl-825	106	3	)	)	PUNCT
hassl-825	106	4	justified	justify	VERB
hassl-825	106	5	these	these	DET
hassl-825	106	6	results	result	NOUN
hassl-825	106	7	by	by	ADP
hassl-825	106	8	claiming	claim	VERB
hassl-825	106	9	that	that	SCONJ
hassl-825	106	10	,	,	PUNCT
hassl-825	106	11	in	in	ADP
hassl-825	106	12	practice	practice	NOUN
hassl-825	106	13	,	,	PUNCT
hassl-825	106	14	independent	independent	ADJ
hassl-825	106	15	directors	director	NOUN
hassl-825	106	16	may	may	AUX
hassl-825	106	17	not	not	PART
hassl-825	106	18	be	be	AUX
hassl-825	106	19	truly	truly	ADV
hassl-825	106	20	independent	independent	ADJ
hassl-825	106	21	.	.	PUNCT
hassl-825	107	1	according	accord	VERB
hassl-825	107	2	to	to	ADP
hassl-825	107	3	the	the	DET
hassl-825	107	4	available	available	ADJ
hassl-825	107	5	evidence	evidence	NOUN
hassl-825	107	6	,	,	PUNCT
hassl-825	107	7	in	in	ADP
hassl-825	107	8	pakistan	pakistan	PROPN
hassl-825	107	9	,	,	PUNCT
hassl-825	107	10	directors	director	NOUN
hassl-825	107	11	declared	declare	VERB
hassl-825	107	12	as	as	ADP
hassl-825	107	13	independent	independent	ADJ
hassl-825	107	14	are	be	AUX
hassl-825	107	15	often	often	ADV
hassl-825	107	16	retired	retire	VERB
hassl-825	107	17	military	military	ADJ
hassl-825	107	18	officials	official	NOUN
hassl-825	107	19	,	,	PUNCT
hassl-825	107	20	bureaucrats	bureaucrat	NOUN
hassl-825	107	21	,	,	PUNCT
hassl-825	107	22	and	and	CCONJ
hassl-825	107	23	other	other	ADJ
hassl-825	107	24	stakeholders	stakeholder	NOUN
hassl-825	107	25	,	,	PUNCT
hassl-825	107	26	whose	whose	DET
hassl-825	107	27	interests	interest	NOUN
hassl-825	107	28	are	be	AUX
hassl-825	107	29	directly	directly	ADV
hassl-825	107	30	linked	link	VERB
hassl-825	107	31	to	to	ADP
hassl-825	107	32	those	those	PRON
hassl-825	107	33	of	of	ADP
hassl-825	107	34	the	the	DET
hassl-825	107	35	company	company	NOUN
hassl-825	107	36	for	for	ADP
hassl-825	107	37	which	which	PRON
hassl-825	107	38	they	they	PRON
hassl-825	107	39	act	act	VERB
hassl-825	107	40	as	as	ADP
hassl-825	107	41	independent	independent	ADJ
hassl-825	107	42	directors	director	NOUN
hassl-825	107	43	.	.	PUNCT
hassl-825	108	1	these	these	DET
hassl-825	108	2	observations	observation	NOUN
hassl-825	108	3	concur	concur	VERB
hassl-825	108	4	with	with	ADP
hassl-825	108	5	the	the	DET
hassl-825	108	6	findings	finding	NOUN
hassl-825	108	7	reported	report	VERB
hassl-825	108	8	by	by	ADP
hassl-825	108	9	uddin	uddin	PROPN
hassl-825	108	10	and	and	CCONJ
hassl-825	108	11	choudhury	choudhury	PROPN
hassl-825	108	12	(	(	PUNCT
hassl-825	108	13	2008	2008	NUM
hassl-825	108	14	)	)	PUNCT
hassl-825	108	15	who	who	PRON
hassl-825	108	16	claimed	claim	VERB
hassl-825	108	17	that	that	SCONJ
hassl-825	108	18	independent	independent	ADJ
hassl-825	108	19	directors	director	NOUN
hassl-825	108	20	are	be	AUX
hassl-825	108	21	usually	usually	ADV
hassl-825	108	22	identified	identify	VERB
hassl-825	108	23	and	and	CCONJ
hassl-825	108	24	appointed	appoint	VERB
hassl-825	108	25	through	through	ADP
hassl-825	108	26	personal	personal	ADJ
hassl-825	108	27	connections	connection	NOUN
hassl-825	108	28	and	and	CCONJ
hassl-825	108	29	thus	thus	ADV
hassl-825	108	30	may	may	AUX
hassl-825	108	31	not	not	PART
hassl-825	108	32	meaningfully	meaningfully	ADV
hassl-825	108	33	influence	influence	VERB
hassl-825	108	34	company	company	NOUN
hassl-825	108	35	’s	’s	PART
hassl-825	108	36	ic	ic	PROPN
hassl-825	108	37	disclosure	disclosure	NOUN
hassl-825	108	38	practices	practice	NOUN
hassl-825	108	39	.	.	PUNCT
hassl-825	109	1	however	however	ADV
hassl-825	109	2	,	,	PUNCT
hassl-825	109	3	assuming	assume	VERB
hassl-825	109	4	that	that	SCONJ
hassl-825	109	5	this	this	PRON
hassl-825	109	6	is	be	AUX
hassl-825	109	7	not	not	PART
hassl-825	109	8	a	a	DET
hassl-825	109	9	prevalent	prevalent	ADJ
hassl-825	109	10	issue	issue	NOUN
hassl-825	109	11	,	,	PUNCT
hassl-825	109	12	we	we	PRON
hassl-825	109	13	hypothesize	hypothesize	VERB
hassl-825	109	14	the	the	DET
hassl-825	109	15	following	following	NOUN
hassl-825	109	16	:	:	PUNCT
hassl-825	109	17	h3	h3	NOUN
hassl-825	109	18	:	:	PUNCT
hassl-825	109	19	there	there	PRON
hassl-825	109	20	exists	exist	VERB
hassl-825	109	21	a	a	DET
hassl-825	109	22	positive	positive	ADJ
hassl-825	109	23	and	and	CCONJ
hassl-825	109	24	significant	significant	ADJ
hassl-825	109	25	relationship	relationship	NOUN
hassl-825	109	26	between	between	ADP
hassl-825	109	27	the	the	DET
hassl-825	109	28	number	number	NOUN
hassl-825	109	29	of	of	ADP
hassl-825	109	30	independent	independent	ADJ
hassl-825	109	31	directors	director	NOUN
hassl-825	109	32	on	on	ADP
hassl-825	109	33	the	the	DET
hassl-825	109	34	company	company	NOUN
hassl-825	109	35	board	board	NOUN
hassl-825	109	36	and	and	CCONJ
hassl-825	109	37	the	the	DET
hassl-825	109	38	degree	degree	NOUN
hassl-825	109	39	of	of	ADP
hassl-825	109	40	ic	ic	PROPN
hassl-825	109	41	disclosure	disclosure	NOUN
hassl-825	109	42	.	.	PUNCT
hassl-825	110	1	2.4	2.4	NUM
hassl-825	110	2	.	.	PUNCT
hassl-825	111	1	dual	dual	ADJ
hassl-825	111	2	role	role	NOUN
hassl-825	111	3	of	of	ADP
hassl-825	111	4	a	a	DET
hassl-825	111	5	ceo	ceo	NOUN
hassl-825	111	6	(	(	PUNCT
hassl-825	111	7	role	role	NOUN
hassl-825	111	8	duality	duality	NOUN
hassl-825	111	9	)	)	PUNCT
hassl-825	111	10	ceo	ceo	NOUN
hassl-825	111	11	duality	duality	NOUN
hassl-825	111	12	occurs	occur	VERB
hassl-825	111	13	if	if	SCONJ
hassl-825	111	14	one	one	NUM
hassl-825	111	15	individual	individual	ADJ
hassl-825	111	16	acts	act	VERB
hassl-825	111	17	both	both	PRON
hassl-825	111	18	as	as	ADP
hassl-825	111	19	the	the	DET
hassl-825	111	20	ceo	ceo	NOUN
hassl-825	111	21	and	and	CCONJ
hassl-825	111	22	the	the	DET
hassl-825	111	23	board	board	NOUN
hassl-825	111	24	chairperson	chairperson	NOUN
hassl-825	111	25	.	.	PUNCT
hassl-825	112	1	entrusting	entrust	VERB
hassl-825	112	2	both	both	CCONJ
hassl-825	112	3	positions	position	NOUN
hassl-825	112	4	to	to	ADP
hassl-825	112	5	one	one	NUM
hassl-825	112	6	person	person	NOUN
hassl-825	112	7	increases	increase	VERB
hassl-825	112	8	not	not	PART
hassl-825	112	9	only	only	ADV
hassl-825	112	10	the	the	DET
hassl-825	112	11	managerial	managerial	ADJ
hassl-825	112	12	grip	grip	NOUN
hassl-825	112	13	of	of	ADP
hassl-825	112	14	that	that	DET
hassl-825	112	15	individual	individual	NOUN
hassl-825	112	16	but	but	CCONJ
hassl-825	112	17	also	also	ADV
hassl-825	112	18	results	result	VERB
hassl-825	112	19	in	in	ADP
hassl-825	112	20	better	well	ADJ
hassl-825	112	21	alignment	alignment	NOUN
hassl-825	112	22	with	with	ADP
hassl-825	112	23	management	management	NOUN
hassl-825	112	24	.	.	PUNCT
hassl-825	113	1	nevertheless	nevertheless	ADV
hassl-825	113	2	,	,	PUNCT
hassl-825	113	3	the	the	DET
hassl-825	113	4	dual	dual	ADJ
hassl-825	113	5	role	role	NOUN
hassl-825	113	6	of	of	ADP
hassl-825	113	7	a	a	DET
hassl-825	113	8	ceo	ceo	NOUN
hassl-825	113	9	can	can	AUX
hassl-825	113	10	compromise	compromise	VERB
hassl-825	113	11	board	board	NOUN
hassl-825	113	12	independence	independence	NOUN
hassl-825	113	13	and	and	CCONJ
hassl-825	113	14	may	may	AUX
hassl-825	113	15	suppress	suppress	VERB
hassl-825	113	16	the	the	DET
hassl-825	113	17	board	board	NOUN
hassl-825	113	18	’s	’s	PART
hassl-825	113	19	power	power	NOUN
hassl-825	113	20	to	to	PART
hassl-825	113	21	implement	implement	VERB
hassl-825	113	22	strategies	strategy	NOUN
hassl-825	113	23	aimed	aim	VERB
hassl-825	113	24	at	at	ADP
hassl-825	113	25	strengthening	strengthen	VERB
hassl-825	113	26	governance	governance	NOUN
hassl-825	113	27	,	,	PUNCT
hassl-825	113	28	according	accord	VERB
hassl-825	113	29	to	to	ADP
hassl-825	113	30	finkelstein	finkelstein	PROPN
hassl-825	113	31	and	and	CCONJ
hassl-825	113	32	d'aveni	d'aveni	PROPN
hassl-825	113	33	(	(	PUNCT
hassl-825	113	34	1994	1994	NUM
hassl-825	113	35	)	)	PUNCT
hassl-825	113	36	.	.	PUNCT
hassl-825	114	1	furthermore	furthermore	ADV
hassl-825	114	2	,	,	PUNCT
hassl-825	114	3	this	this	DET
hassl-825	114	4	dual	dual	ADJ
hassl-825	114	5	role	role	NOUN
hassl-825	114	6	can	can	AUX
hassl-825	114	7	provide	provide	VERB
hassl-825	114	8	the	the	DET
hassl-825	114	9	ceos	ceos	NOUN
hassl-825	114	10	excessive	excessive	ADJ
hassl-825	114	11	power	power	NOUN
hassl-825	114	12	,	,	PUNCT
hassl-825	114	13	allowing	allow	VERB
hassl-825	114	14	them	they	PRON
hassl-825	114	15	to	to	PART
hassl-825	114	16	pursue	pursue	VERB
hassl-825	114	17	their	their	PRON
hassl-825	114	18	vested	vested	ADJ
hassl-825	114	19	interests	interest	NOUN
hassl-825	114	20	.	.	PUNCT
hassl-825	115	1	therefore	therefore	ADV
hassl-825	115	2	,	,	PUNCT
hassl-825	115	3	according	accord	VERB
hassl-825	115	4	to	to	ADP
hassl-825	115	5	gul	gul	PROPN
hassl-825	115	6	and	and	CCONJ
hassl-825	115	7	leung	leung	PROPN
hassl-825	115	8	(	(	PUNCT
hassl-825	115	9	2004	2004	NUM
hassl-825	115	10	)	)	PUNCT
hassl-825	115	11	ceo	ceo	NOUN
hassl-825	115	12	duality	duality	NOUN
hassl-825	115	13	may	may	AUX
hassl-825	115	14	reduce	reduce	VERB
hassl-825	115	15	the	the	DET
hassl-825	115	16	propensity	propensity	NOUN
hassl-825	115	17	for	for	ADP
hassl-825	115	18	voluntary	voluntary	ADJ
hassl-825	115	19	disclosure	disclosure	NOUN
hassl-825	115	20	of	of	ADP
hassl-825	115	21	information	information	NOUN
hassl-825	115	22	,	,	PUNCT
hassl-825	115	23	including	include	VERB
hassl-825	115	24	ic	ic	PROPN
hassl-825	115	25	disclosure	disclosure	NOUN
hassl-825	115	26	.	.	PUNCT
hassl-825	116	1	interestingly	interestingly	ADV
hassl-825	116	2	,	,	PUNCT
hassl-825	116	3	these	these	DET
hassl-825	116	4	assertions	assertion	NOUN
hassl-825	116	5	find	find	VERB
hassl-825	116	6	limited	limited	ADJ
hassl-825	116	7	empirical	empirical	ADJ
hassl-825	116	8	support	support	NOUN
hassl-825	116	9	,	,	PUNCT
hassl-825	116	10	as	as	SCONJ
hassl-825	116	11	the	the	DET
hassl-825	116	12	pertinent	pertinent	ADJ
hassl-825	116	13	studies	study	NOUN
hassl-825	116	14	have	have	AUX
hassl-825	116	15	yielded	yield	VERB
hassl-825	116	16	incongruent	incongruent	ADJ
hassl-825	116	17	results	result	NOUN
hassl-825	116	18	.	.	PUNCT
hassl-825	117	1	for	for	ADP
hassl-825	117	2	example	example	NOUN
hassl-825	117	3	,	,	PUNCT
hassl-825	117	4	cerbioni	cerbioni	VERB
hassl-825	117	5	and	and	CCONJ
hassl-825	117	6	parbonetti	parbonetti	PROPN
hassl-825	117	7	(	(	PUNCT
hassl-825	117	8	2007	2007	NUM
hassl-825	117	9	)	)	PUNCT
hassl-825	117	10	showed	show	VERB
hassl-825	117	11	a	a	DET
hassl-825	117	12	significant	significant	ADJ
hassl-825	117	13	positive	positive	ADJ
hassl-825	117	14	relationship	relationship	NOUN
hassl-825	117	15	between	between	ADP
hassl-825	117	16	ceo	ceo	NOUN
hassl-825	117	17	duality	duality	NOUN
hassl-825	117	18	and	and	CCONJ
hassl-825	117	19	ic	ic	PROPN
hassl-825	117	20	disclosure	disclosure	NOUN
hassl-825	117	21	,	,	PUNCT
hassl-825	117	22	whereas	whereas	SCONJ
hassl-825	117	23	li	li	PROPN
hassl-825	117	24	et	et	PROPN
hassl-825	117	25	al	al	PROPN
hassl-825	117	26	.	.	PROPN
hassl-825	118	1	(	(	PUNCT
hassl-825	118	2	2008	2008	NUM
hassl-825	118	3	)	)	PUNCT
hassl-825	118	4	and	and	CCONJ
hassl-825	118	5	hidalgo	hidalgo	PROPN
hassl-825	118	6	et	et	PROPN
hassl-825	118	7	al	al	PROPN
hassl-825	118	8	.	.	PROPN
hassl-825	119	1	(	(	PUNCT
hassl-825	119	2	2011	2011	NUM
hassl-825	119	3	)	)	PUNCT
hassl-825	119	4	failed	fail	VERB
hassl-825	119	5	to	to	PART
hassl-825	119	6	find	find	VERB
hassl-825	119	7	a	a	DET
hassl-825	119	8	significant	significant	ADJ
hassl-825	119	9	association	association	NOUN
hassl-825	119	10	between	between	ADP
hassl-825	119	11	dual	dual	ADJ
hassl-825	119	12	role	role	NOUN
hassl-825	119	13	of	of	ADP
hassl-825	119	14	ceo	ceo	NOUN
hassl-825	119	15	and	and	CCONJ
hassl-825	119	16	ic	ic	PROPN
hassl-825	119	17	disclosure	disclosure	NOUN
hassl-825	119	18	.	.	PUNCT
hassl-825	120	1	in	in	ADP
hassl-825	120	2	the	the	DET
hassl-825	120	3	context	context	NOUN
hassl-825	120	4	of	of	ADP
hassl-825	120	5	the	the	DET
hassl-825	120	6	present	present	ADJ
hassl-825	120	7	investigation	investigation	NOUN
hassl-825	120	8	,	,	PUNCT
hassl-825	120	9	it	it	PRON
hassl-825	120	10	is	be	AUX
hassl-825	120	11	also	also	ADV
hassl-825	120	12	noteworthy	noteworthy	ADJ
hassl-825	120	13	that	that	SCONJ
hassl-825	120	14	,	,	PUNCT
hassl-825	120	15	according	accord	VERB
hassl-825	120	16	to	to	ADP
hassl-825	120	17	the	the	DET
hassl-825	120	18	guidelines	guideline	NOUN
hassl-825	120	19	provided	provide	VERB
hassl-825	120	20	by	by	ADP
hassl-825	120	21	the	the	DET
hassl-825	120	22	securities	securities	PROPN
hassl-825	120	23	exchange	exchange	PROPN
hassl-825	120	24	commission	commission	PROPN
hassl-825	120	25	of	of	ADP
hassl-825	120	26	pakistan	pakistan	PROPN
hassl-825	120	27	,	,	PUNCT
hassl-825	120	28	the	the	DET
hassl-825	120	29	board	board	NOUN
hassl-825	120	30	chairperson	chairperson	NOUN
hassl-825	120	31	and	and	CCONJ
hassl-825	120	32	the	the	DET
hassl-825	120	33	ceo	ceo	NOUN
hassl-825	120	34	roles	role	NOUN
hassl-825	120	35	can	can	AUX
hassl-825	120	36	not	not	PART
hassl-825	120	37	be	be	AUX
hassl-825	120	38	held	hold	VERB
hassl-825	120	39	by	by	ADP
hassl-825	120	40	the	the	DET
hassl-825	120	41	same	same	ADJ
hassl-825	120	42	individual	individual	NOUN
hassl-825	120	43	.	.	PUNCT
hassl-825	121	1	consequently	consequently	ADV
hassl-825	121	2	,	,	PUNCT
hassl-825	121	3	the	the	DET
hassl-825	121	4	following	follow	VERB
hassl-825	121	5	hypothesis	hypothesis	NOUN
hassl-825	121	6	was	be	AUX
hassl-825	121	7	postulated	postulate	VERB
hassl-825	121	8	:	:	PUNCT
hassl-825	121	9	h4	h4	NOUN
hassl-825	121	10	:	:	PUNCT
hassl-825	121	11	there	there	PRON
hassl-825	121	12	exists	exist	VERB
hassl-825	121	13	an	an	DET
hassl-825	121	14	inverse	inverse	NOUN
hassl-825	121	15	relationship	relationship	NOUN
hassl-825	121	16	between	between	ADP
hassl-825	121	17	ceo	ceo	NOUN
hassl-825	121	18	duality	duality	NOUN
hassl-825	121	19	and	and	CCONJ
hassl-825	121	20	the	the	DET
hassl-825	121	21	degree	degree	NOUN
hassl-825	121	22	of	of	ADP
hassl-825	121	23	ic	ic	PROPN
hassl-825	121	24	disclosure	disclosure	NOUN
hassl-825	121	25	.	.	PUNCT
hassl-825	122	1	humanities	humanity	NOUN
hassl-825	122	2	and	and	CCONJ
hassl-825	122	3	social	social	ADJ
hassl-825	122	4	sciences	science	NOUN
hassl-825	122	5	letters	letter	NOUN
hassl-825	122	6	,	,	PUNCT
hassl-825	122	7	2019	2019	NUM
hassl-825	122	8	,	,	PUNCT
hassl-825	122	9	7(3	7(3	NUM
hassl-825	122	10	):	):	PUNCT
hassl-825	122	11	141	141	NUM
hassl-825	122	12	-	-	SYM
hassl-825	122	13	155	155	NUM
hassl-825	122	14	145	145	NUM
hassl-825	122	15	©	©	PROPN
hassl-825	122	16	2019	2019	NUM
hassl-825	122	17	conscientia	conscientia	PROPN
hassl-825	122	18	beam	beam	PROPN
hassl-825	122	19	.	.	PUNCT
hassl-825	123	1	all	all	DET
hassl-825	123	2	rights	right	NOUN
hassl-825	123	3	reserved	reserve	VERB
hassl-825	123	4	.	.	PUNCT
hassl-825	124	1	2.5	2.5	NUM
hassl-825	124	2	.	.	PUNCT
hassl-825	125	1	family	family	NOUN
hassl-825	125	2	duality	duality	NOUN
hassl-825	125	3	the	the	DET
hassl-825	125	4	concept	concept	NOUN
hassl-825	125	5	of	of	ADP
hassl-825	125	6	family	family	NOUN
hassl-825	125	7	duality	duality	NOUN
hassl-825	125	8	is	be	AUX
hassl-825	125	9	similar	similar	ADJ
hassl-825	125	10	to	to	ADP
hassl-825	125	11	that	that	PRON
hassl-825	125	12	of	of	ADP
hassl-825	125	13	ceo	ceo	NOUN
hassl-825	125	14	duality	duality	NOUN
hassl-825	125	15	,	,	PUNCT
hassl-825	125	16	as	as	SCONJ
hassl-825	125	17	this	this	DET
hassl-825	125	18	situation	situation	NOUN
hassl-825	125	19	arises	arise	VERB
hassl-825	125	20	when	when	SCONJ
hassl-825	125	21	the	the	DET
hassl-825	125	22	chairperson	chairperson	NOUN
hassl-825	125	23	and	and	CCONJ
hassl-825	125	24	ceo	ceo	NOUN
hassl-825	125	25	positions	position	NOUN
hassl-825	125	26	are	be	AUX
hassl-825	125	27	held	hold	VERB
hassl-825	125	28	by	by	ADP
hassl-825	125	29	two	two	NUM
hassl-825	125	30	close	close	ADJ
hassl-825	125	31	family	family	NOUN
hassl-825	125	32	members	member	NOUN
hassl-825	125	33	.	.	PUNCT
hassl-825	126	1	this	this	DET
hassl-825	126	2	close	close	ADJ
hassl-825	126	3	relationship	relationship	NOUN
hassl-825	126	4	between	between	ADP
hassl-825	126	5	the	the	DET
hassl-825	126	6	individuals	individual	NOUN
hassl-825	126	7	holding	hold	VERB
hassl-825	126	8	such	such	ADJ
hassl-825	126	9	prominent	prominent	ADJ
hassl-825	126	10	positions	position	NOUN
hassl-825	126	11	in	in	ADP
hassl-825	126	12	the	the	DET
hassl-825	126	13	company	company	NOUN
hassl-825	126	14	can	can	AUX
hassl-825	126	15	have	have	VERB
hassl-825	126	16	a	a	DET
hassl-825	126	17	significant	significant	ADJ
hassl-825	126	18	impact	impact	NOUN
hassl-825	126	19	,	,	PUNCT
hassl-825	126	20	yet	yet	CCONJ
hassl-825	126	21	extant	extant	ADJ
hassl-825	126	22	research	research	NOUN
hassl-825	126	23	on	on	ADP
hassl-825	126	24	the	the	DET
hassl-825	126	25	effects	effect	NOUN
hassl-825	126	26	of	of	ADP
hassl-825	126	27	family	family	NOUN
hassl-825	126	28	duality	duality	NOUN
hassl-825	126	29	on	on	ADP
hassl-825	126	30	governance	governance	NOUN
hassl-825	126	31	has	have	AUX
hassl-825	126	32	yielded	yield	VERB
hassl-825	126	33	mixed	mixed	ADJ
hassl-825	126	34	results	result	NOUN
hassl-825	126	35	.	.	PUNCT
hassl-825	127	1	for	for	ADP
hassl-825	127	2	example	example	NOUN
hassl-825	127	3	,	,	PUNCT
hassl-825	127	4	prencipe	prencipe	NOUN
hassl-825	127	5	et	et	PROPN
hassl-825	127	6	al	al	PROPN
hassl-825	127	7	.	.	PROPN
hassl-825	128	1	(	(	PUNCT
hassl-825	128	2	2011	2011	NUM
hassl-825	128	3	)	)	PUNCT
hassl-825	128	4	posited	posit	VERB
hassl-825	128	5	that	that	SCONJ
hassl-825	128	6	family	family	NOUN
hassl-825	128	7	duality	duality	NOUN
hassl-825	128	8	improves	improve	VERB
hassl-825	128	9	the	the	DET
hassl-825	128	10	alignment	alignment	NOUN
hassl-825	128	11	between	between	ADP
hassl-825	128	12	general	general	ADJ
hassl-825	128	13	stakeholders	stakeholder	NOUN
hassl-825	128	14	’	'	PUNCT
hassl-825	128	15	interests	interest	NOUN
hassl-825	128	16	and	and	CCONJ
hassl-825	128	17	those	those	PRON
hassl-825	128	18	of	of	ADP
hassl-825	128	19	the	the	DET
hassl-825	128	20	board	board	NOUN
hassl-825	128	21	members	member	NOUN
hassl-825	128	22	.	.	PUNCT
hassl-825	129	1	yet	yet	ADV
hassl-825	129	2	,	,	PUNCT
hassl-825	129	3	muzumdar	muzumdar	NOUN
hassl-825	129	4	(	(	PUNCT
hassl-825	129	5	2006	2006	NUM
hassl-825	129	6	)	)	PUNCT
hassl-825	129	7	and	and	CCONJ
hassl-825	129	8	turley	turley	PROPN
hassl-825	129	9	and	and	CCONJ
hassl-825	129	10	zaman	zaman	PROPN
hassl-825	129	11	(	(	PUNCT
hassl-825	129	12	2007	2007	NUM
hassl-825	129	13	)	)	PUNCT
hassl-825	129	14	among	among	ADP
hassl-825	129	15	others	other	NOUN
hassl-825	129	16	,	,	PUNCT
hassl-825	129	17	opined	opine	VERB
hassl-825	129	18	that	that	SCONJ
hassl-825	129	19	family	family	NOUN
hassl-825	129	20	duality	duality	NOUN
hassl-825	129	21	can	can	AUX
hassl-825	129	22	affect	affect	VERB
hassl-825	129	23	the	the	DET
hassl-825	129	24	distribution	distribution	NOUN
hassl-825	129	25	of	of	ADP
hassl-825	129	26	income	income	NOUN
hassl-825	129	27	in	in	ADP
hassl-825	129	28	the	the	DET
hassl-825	129	29	company	company	NOUN
hassl-825	129	30	,	,	PUNCT
hassl-825	129	31	as	as	SCONJ
hassl-825	129	32	it	it	PRON
hassl-825	129	33	is	be	AUX
hassl-825	129	34	possible	possible	ADJ
hassl-825	129	35	that	that	SCONJ
hassl-825	129	36	some	some	DET
hassl-825	129	37	specific	specific	ADJ
hassl-825	129	38	groups	group	NOUN
hassl-825	129	39	would	would	AUX
hassl-825	129	40	be	be	AUX
hassl-825	129	41	given	give	VERB
hassl-825	129	42	precedence	precedence	NOUN
hassl-825	129	43	over	over	ADP
hassl-825	129	44	others	other	NOUN
hassl-825	129	45	.	.	PUNCT
hassl-825	130	1	further	far	ADV
hassl-825	130	2	,	,	PUNCT
hassl-825	130	3	family	family	NOUN
hassl-825	130	4	duality	duality	NOUN
hassl-825	130	5	can	can	AUX
hassl-825	130	6	also	also	ADV
hassl-825	130	7	result	result	VERB
hassl-825	130	8	in	in	ADP
hassl-825	130	9	placing	place	VERB
hassl-825	130	10	family	family	NOUN
hassl-825	130	11	interests	interest	NOUN
hassl-825	130	12	above	above	ADP
hassl-825	130	13	the	the	DET
hassl-825	130	14	interests	interest	NOUN
hassl-825	130	15	of	of	ADP
hassl-825	130	16	general	general	ADJ
hassl-825	130	17	shareholders	shareholder	NOUN
hassl-825	130	18	.	.	PUNCT
hassl-825	131	1	in	in	ADP
hassl-825	131	2	pakistan	pakistan	PROPN
hassl-825	131	3	,	,	PUNCT
hassl-825	131	4	family	family	NOUN
hassl-825	131	5	duality	duality	NOUN
hassl-825	131	6	is	be	AUX
hassl-825	131	7	a	a	DET
hassl-825	131	8	common	common	ADJ
hassl-825	131	9	trait	trait	NOUN
hassl-825	131	10	,	,	PUNCT
hassl-825	131	11	as	as	SCONJ
hassl-825	131	12	given	give	VERB
hassl-825	131	13	the	the	DET
hassl-825	131	14	prevalence	prevalence	NOUN
hassl-825	131	15	of	of	ADP
hassl-825	131	16	family	family	NOUN
hassl-825	131	17	-	-	PUNCT
hassl-825	131	18	owned	own	VERB
hassl-825	131	19	firms	firm	NOUN
hassl-825	131	20	,	,	PUNCT
hassl-825	131	21	close	close	ADJ
hassl-825	131	22	family	family	NOUN
hassl-825	131	23	members	member	NOUN
hassl-825	131	24	often	often	ADV
hassl-825	131	25	hold	hold	VERB
hassl-825	131	26	the	the	DET
hassl-825	131	27	positions	position	NOUN
hassl-825	131	28	of	of	ADP
hassl-825	131	29	ceo	ceo	NOUN
hassl-825	131	30	and	and	CCONJ
hassl-825	131	31	board	board	NOUN
hassl-825	131	32	chairperson	chairperson	NOUN
hassl-825	131	33	.	.	PUNCT
hassl-825	132	1	in	in	ADP
hassl-825	132	2	some	some	DET
hassl-825	132	3	cases	case	NOUN
hassl-825	132	4	,	,	PUNCT
hassl-825	132	5	the	the	DET
hassl-825	132	6	son	son	NOUN
hassl-825	132	7	is	be	AUX
hassl-825	132	8	the	the	DET
hassl-825	132	9	ceo	ceo	NOUN
hassl-825	132	10	and	and	CCONJ
hassl-825	132	11	the	the	DET
hassl-825	132	12	father	father	NOUN
hassl-825	132	13	is	be	AUX
hassl-825	132	14	the	the	DET
hassl-825	132	15	board	board	NOUN
hassl-825	132	16	chairperson	chairperson	NOUN
hassl-825	132	17	.	.	PUNCT
hassl-825	133	1	indeed	indeed	ADV
hassl-825	133	2	,	,	PUNCT
hassl-825	133	3	with	with	ADP
hassl-825	133	4	the	the	DET
hassl-825	133	5	exception	exception	NOUN
hassl-825	133	6	of	of	ADP
hassl-825	133	7	big	big	ADJ
hassl-825	133	8	multinationals	multinational	NOUN
hassl-825	133	9	,	,	PUNCT
hassl-825	133	10	a	a	DET
hassl-825	133	11	wide	wide	ADJ
hassl-825	133	12	majority	majority	NOUN
hassl-825	133	13	of	of	ADP
hassl-825	133	14	the	the	DET
hassl-825	133	15	pakistan	pakistan	PROPN
hassl-825	133	16	stock	stock	PROPN
hassl-825	133	17	exchange	exchange	PROPN
hassl-825	133	18	(	(	PUNCT
hassl-825	133	19	psx	psx	PROPN
hassl-825	133	20	)	)	PUNCT
hassl-825	133	21	listed	list	VERB
hassl-825	133	22	companies	company	NOUN
hassl-825	133	23	are	be	AUX
hassl-825	133	24	affected	affect	VERB
hassl-825	133	25	by	by	ADP
hassl-825	133	26	either	either	PRON
hassl-825	133	27	family	family	NOUN
hassl-825	133	28	duality	duality	NOUN
hassl-825	133	29	or	or	CCONJ
hassl-825	133	30	ceo	ceo	NOUN
hassl-825	133	31	duality	duality	NOUN
hassl-825	133	32	issue	issue	NOUN
hassl-825	133	33	(	(	PUNCT
hassl-825	133	34	source	source	NOUN
hassl-825	133	35	)	)	PUNCT
hassl-825	133	36	.	.	PUNCT
hassl-825	134	1	this	this	DET
hassl-825	134	2	corporate	corporate	ADJ
hassl-825	134	3	management	management	NOUN
hassl-825	134	4	structure	structure	NOUN
hassl-825	134	5	,	,	PUNCT
hassl-825	134	6	coupled	couple	VERB
hassl-825	134	7	with	with	ADP
hassl-825	134	8	weak	weak	ADJ
hassl-825	134	9	and	and	CCONJ
hassl-825	134	10	corrupt	corrupt	ADJ
hassl-825	134	11	institutional	institutional	ADJ
hassl-825	134	12	framework	framework	NOUN
hassl-825	134	13	,	,	PUNCT
hassl-825	134	14	allows	allow	VERB
hassl-825	134	15	those	those	PRON
hassl-825	134	16	in	in	ADP
hassl-825	134	17	the	the	DET
hassl-825	134	18	top	top	ADJ
hassl-825	134	19	positions	position	NOUN
hassl-825	134	20	in	in	ADP
hassl-825	134	21	the	the	DET
hassl-825	134	22	organization	organization	NOUN
hassl-825	134	23	to	to	PART
hassl-825	134	24	pursue	pursue	VERB
hassl-825	134	25	their	their	PRON
hassl-825	134	26	own	own	ADJ
hassl-825	134	27	vested	vested	ADJ
hassl-825	134	28	interests	interest	NOUN
hassl-825	134	29	.	.	PUNCT
hassl-825	135	1	consequently	consequently	ADV
hassl-825	135	2	,	,	PUNCT
hassl-825	135	3	family	family	NOUN
hassl-825	135	4	duality	duality	NOUN
hassl-825	135	5	may	may	AUX
hassl-825	135	6	result	result	VERB
hassl-825	135	7	in	in	ADP
hassl-825	135	8	less	less	ADV
hassl-825	135	9	voluntary	voluntary	ADJ
hassl-825	135	10	disclosure	disclosure	NOUN
hassl-825	135	11	of	of	ADP
hassl-825	135	12	ic	ic	PROPN
hassl-825	135	13	.	.	PUNCT
hassl-825	136	1	therefore	therefore	ADV
hassl-825	136	2	,	,	PUNCT
hassl-825	136	3	we	we	PRON
hassl-825	136	4	can	can	AUX
hassl-825	136	5	hypothesize	hypothesize	VERB
hassl-825	136	6	:	:	PUNCT
hassl-825	136	7	h5	h5	PROPN
hassl-825	136	8	:	:	PUNCT
hassl-825	136	9	there	there	PRON
hassl-825	136	10	exists	exist	VERB
hassl-825	136	11	an	an	DET
hassl-825	136	12	inverse	inverse	NOUN
hassl-825	136	13	relationship	relationship	NOUN
hassl-825	136	14	between	between	ADP
hassl-825	136	15	family	family	NOUN
hassl-825	136	16	duality	duality	NOUN
hassl-825	136	17	and	and	CCONJ
hassl-825	136	18	the	the	DET
hassl-825	136	19	degree	degree	NOUN
hassl-825	136	20	of	of	ADP
hassl-825	136	21	ic	ic	PROPN
hassl-825	136	22	disclosure	disclosure	NOUN
hassl-825	136	23	.	.	PUNCT
hassl-825	137	1	2.6	2.6	NUM
hassl-825	137	2	.	.	PUNCT
hassl-825	138	1	audit	audit	NOUN
hassl-825	138	2	committees	committee	NOUN
hassl-825	138	3	the	the	DET
hassl-825	138	4	role	role	NOUN
hassl-825	138	5	of	of	ADP
hassl-825	138	6	an	an	DET
hassl-825	138	7	audit	audit	NOUN
hassl-825	138	8	committee	committee	NOUN
hassl-825	138	9	in	in	ADP
hassl-825	138	10	establishing	establish	VERB
hassl-825	138	11	an	an	DET
hassl-825	138	12	efficient	efficient	ADJ
hassl-825	138	13	and	and	CCONJ
hassl-825	138	14	active	active	ADJ
hassl-825	138	15	governance	governance	NOUN
hassl-825	138	16	system	system	NOUN
hassl-825	138	17	is	be	AUX
hassl-825	138	18	indispensable	indispensable	ADJ
hassl-825	138	19	turley	turley	PROPN
hassl-825	138	20	and	and	CCONJ
hassl-825	138	21	zaman	zaman	PROPN
hassl-825	138	22	(	(	PUNCT
hassl-825	138	23	2007	2007	NUM
hassl-825	138	24	)	)	PUNCT
hassl-825	138	25	.	.	PUNCT
hassl-825	139	1	an	an	DET
hassl-825	139	2	effective	effective	ADJ
hassl-825	139	3	audit	audit	NOUN
hassl-825	139	4	committee	committee	NOUN
hassl-825	139	5	would	would	AUX
hassl-825	139	6	enhance	enhance	VERB
hassl-825	139	7	internal	internal	ADJ
hassl-825	139	8	controls	control	NOUN
hassl-825	139	9	,	,	PUNCT
hassl-825	139	10	while	while	SCONJ
hassl-825	139	11	reducing	reduce	VERB
hassl-825	139	12	agency	agency	NOUN
hassl-825	139	13	costs	cost	NOUN
hassl-825	139	14	,	,	PUNCT
hassl-825	139	15	and	and	CCONJ
hassl-825	139	16	increasing	increase	VERB
hassl-825	139	17	ic	ic	PROPN
hassl-825	139	18	disclosure	disclosure	NOUN
hassl-825	139	19	(	(	PUNCT
hassl-825	139	20	turley	turley	PROPN
hassl-825	139	21	and	and	CCONJ
hassl-825	139	22	zaman	zaman	PROPN
hassl-825	139	23	,	,	PUNCT
hassl-825	139	24	2007	2007	NUM
hassl-825	139	25	;	;	PUNCT
hassl-825	139	26	li	li	PROPN
hassl-825	139	27	et	et	PROPN
hassl-825	139	28	al	al	PROPN
hassl-825	139	29	.	.	PROPN
hassl-825	139	30	,	,	PUNCT
hassl-825	139	31	2012	2012	NUM
hassl-825	139	32	)	)	PUNCT
hassl-825	139	33	.	.	PUNCT
hassl-825	140	1	according	accord	VERB
hassl-825	140	2	to	to	ADP
hassl-825	140	3	the	the	DET
hassl-825	140	4	available	available	ADJ
hassl-825	140	5	evidence	evidence	NOUN
hassl-825	140	6	,	,	PUNCT
hassl-825	140	7	the	the	DET
hassl-825	140	8	establishment	establishment	NOUN
hassl-825	140	9	of	of	ADP
hassl-825	140	10	the	the	DET
hassl-825	140	11	audit	audit	NOUN
hassl-825	140	12	committee	committee	NOUN
hassl-825	140	13	is	be	AUX
hassl-825	140	14	expected	expect	VERB
hassl-825	140	15	to	to	PART
hassl-825	140	16	increase	increase	VERB
hassl-825	140	17	reliability	reliability	NOUN
hassl-825	140	18	and	and	CCONJ
hassl-825	140	19	quality	quality	NOUN
hassl-825	140	20	of	of	ADP
hassl-825	140	21	financial	financial	ADJ
hassl-825	140	22	reporting	reporting	NOUN
hassl-825	140	23	,	,	PUNCT
hassl-825	140	24	while	while	SCONJ
hassl-825	140	25	enhancing	enhance	VERB
hassl-825	140	26	information	information	NOUN
hassl-825	140	27	disclosure	disclosure	NOUN
hassl-825	140	28	(	(	PUNCT
hassl-825	140	29	ho	ho	PROPN
hassl-825	140	30	and	and	CCONJ
hassl-825	140	31	wong	wong	PROPN
hassl-825	140	32	,	,	PUNCT
hassl-825	140	33	2001	2001	NUM
hassl-825	140	34	;	;	PUNCT
hassl-825	140	35	turley	turley	PROPN
hassl-825	140	36	and	and	CCONJ
hassl-825	140	37	zaman	zaman	PROPN
hassl-825	140	38	,	,	PUNCT
hassl-825	140	39	2007	2007	NUM
hassl-825	140	40	;	;	PUNCT
hassl-825	140	41	li	li	PROPN
hassl-825	140	42	et	et	PROPN
hassl-825	140	43	al	al	PROPN
hassl-825	140	44	.	.	PROPN
hassl-825	140	45	,	,	PUNCT
hassl-825	140	46	2012	2012	NUM
hassl-825	140	47	)	)	PUNCT
hassl-825	140	48	.	.	PUNCT
hassl-825	141	1	in	in	ADP
hassl-825	141	2	this	this	DET
hassl-825	141	3	regard	regard	NOUN
hassl-825	141	4	,	,	PUNCT
hassl-825	141	5	empirical	empirical	ADJ
hassl-825	141	6	research	research	NOUN
hassl-825	141	7	conducted	conduct	VERB
hassl-825	141	8	by	by	ADP
hassl-825	141	9	li	li	PROPN
hassl-825	141	10	et	et	PROPN
hassl-825	141	11	al	al	PROPN
hassl-825	141	12	.	.	PROPN
hassl-825	142	1	(	(	PUNCT
hassl-825	142	2	2012	2012	NUM
hassl-825	142	3	)	)	PUNCT
hassl-825	142	4	;	;	PUNCT
hassl-825	142	5	li	li	PROPN
hassl-825	142	6	et	et	PROPN
hassl-825	142	7	al	al	PROPN
hassl-825	142	8	.	.	PROPN
hassl-825	143	1	(	(	PUNCT
hassl-825	143	2	2008	2008	NUM
hassl-825	143	3	)	)	PUNCT
hassl-825	143	4	indicates	indicate	VERB
hassl-825	143	5	a	a	DET
hassl-825	143	6	highly	highly	ADV
hassl-825	143	7	significant	significant	ADJ
hassl-825	143	8	influence	influence	NOUN
hassl-825	143	9	of	of	ADP
hassl-825	143	10	the	the	DET
hassl-825	143	11	audit	audit	NOUN
hassl-825	143	12	committee	committee	NOUN
hassl-825	143	13	’s	’s	PART
hassl-825	143	14	characteristics	characteristic	NOUN
hassl-825	143	15	(	(	PUNCT
hassl-825	143	16	size	size	NOUN
hassl-825	143	17	,	,	PUNCT
hassl-825	143	18	meeting	meeting	NOUN
hassl-825	143	19	frequency	frequency	NOUN
hassl-825	143	20	,	,	PUNCT
hassl-825	143	21	etc	etc	X
hassl-825	143	22	.	.	X
hassl-825	143	23	)	)	PUNCT
hassl-825	144	1	on	on	ADP
hassl-825	144	2	the	the	DET
hassl-825	144	3	degree	degree	NOUN
hassl-825	144	4	of	of	ADP
hassl-825	144	5	ic	ic	PROPN
hassl-825	144	6	disclosure	disclosure	NOUN
hassl-825	144	7	.	.	PUNCT
hassl-825	145	1	this	this	DET
hassl-825	145	2	fact	fact	NOUN
hassl-825	145	3	has	have	AUX
hassl-825	145	4	been	be	AUX
hassl-825	145	5	further	far	ADV
hassl-825	145	6	endorsed	endorse	VERB
hassl-825	145	7	by	by	ADP
hassl-825	145	8	pomeroy	pomeroy	PROPN
hassl-825	145	9	and	and	CCONJ
hassl-825	145	10	thornton	thornton	PROPN
hassl-825	145	11	(	(	PUNCT
hassl-825	145	12	2008	2008	NUM
hassl-825	145	13	)	)	PUNCT
hassl-825	145	14	who	who	PRON
hassl-825	145	15	examined	examine	VERB
hassl-825	145	16	ic	ic	PROPN
hassl-825	145	17	disclosure	disclosure	NOUN
hassl-825	145	18	in	in	ADP
hassl-825	145	19	the	the	DET
hassl-825	145	20	context	context	NOUN
hassl-825	145	21	of	of	ADP
hassl-825	145	22	emerging	emerge	VERB
hassl-825	145	23	economies	economy	NOUN
hassl-825	145	24	.	.	PUNCT
hassl-825	146	1	according	accord	VERB
hassl-825	146	2	to	to	ADP
hassl-825	146	3	these	these	DET
hassl-825	146	4	authors	author	NOUN
hassl-825	146	5	,	,	PUNCT
hassl-825	146	6	a	a	DET
hassl-825	146	7	direct	direct	ADJ
hassl-825	146	8	and	and	CCONJ
hassl-825	146	9	statistically	statistically	ADV
hassl-825	146	10	significant	significant	ADJ
hassl-825	146	11	relationship	relationship	NOUN
hassl-825	146	12	exists	exist	VERB
hassl-825	146	13	between	between	ADP
hassl-825	146	14	audit	audit	NOUN
hassl-825	146	15	committee	committee	NOUN
hassl-825	146	16	effectiveness	effectiveness	NOUN
hassl-825	146	17	and	and	CCONJ
hassl-825	146	18	quality	quality	NOUN
hassl-825	146	19	and	and	CCONJ
hassl-825	146	20	extent	extent	NOUN
hassl-825	146	21	of	of	ADP
hassl-825	146	22	financial	financial	ADJ
hassl-825	146	23	reporting	reporting	NOUN
hassl-825	146	24	.	.	PUNCT
hassl-825	147	1	presently	presently	ADV
hassl-825	147	2	,	,	PUNCT
hassl-825	147	3	according	accord	VERB
hassl-825	147	4	to	to	ADP
hassl-825	147	5	the	the	DET
hassl-825	147	6	secp	secp	NOUN
hassl-825	147	7	guidelines	guideline	NOUN
hassl-825	147	8	,	,	PUNCT
hassl-825	147	9	a	a	DET
hassl-825	147	10	company	company	NOUN
hassl-825	147	11	operating	operate	VERB
hassl-825	147	12	in	in	ADP
hassl-825	147	13	pakistan	pakistan	PROPN
hassl-825	147	14	should	should	AUX
hassl-825	147	15	have	have	VERB
hassl-825	147	16	at	at	ADV
hassl-825	147	17	least	least	ADV
hassl-825	147	18	two	two	NUM
hassl-825	147	19	independent	independent	ADJ
hassl-825	147	20	directors	director	NOUN
hassl-825	147	21	that	that	PRON
hassl-825	147	22	serve	serve	VERB
hassl-825	147	23	as	as	ADP
hassl-825	147	24	audit	audit	NOUN
hassl-825	147	25	committee	committee	NOUN
hassl-825	147	26	members	member	NOUN
hassl-825	147	27	.	.	PUNCT
hassl-825	148	1	it	it	PRON
hassl-825	148	2	is	be	AUX
hassl-825	148	3	also	also	ADV
hassl-825	148	4	essential	essential	ADJ
hassl-825	148	5	that	that	SCONJ
hassl-825	148	6	the	the	DET
hassl-825	148	7	audit	audit	NOUN
hassl-825	148	8	committee	committee	NOUN
hassl-825	148	9	should	should	AUX
hassl-825	148	10	be	be	AUX
hassl-825	148	11	chaired	chair	VERB
hassl-825	148	12	by	by	ADP
hassl-825	148	13	an	an	DET
hassl-825	148	14	experienced	experienced	ADJ
hassl-825	148	15	professional	professional	NOUN
hassl-825	148	16	with	with	ADP
hassl-825	148	17	thorough	thorough	ADJ
hassl-825	148	18	expertise	expertise	NOUN
hassl-825	148	19	in	in	ADP
hassl-825	148	20	finance	finance	NOUN
hassl-825	148	21	and	and	CCONJ
hassl-825	148	22	accounting	accounting	NOUN
hassl-825	148	23	.	.	PUNCT
hassl-825	149	1	however	however	ADV
hassl-825	149	2	,	,	PUNCT
hassl-825	149	3	available	available	ADJ
hassl-825	149	4	evidence	evidence	NOUN
hassl-825	149	5	khan	khan	PROPN
hassl-825	149	6	et	et	PROPN
hassl-825	149	7	al	al	PROPN
hassl-825	149	8	.	.	PROPN
hassl-825	150	1	(	(	PUNCT
hassl-825	150	2	2013	2013	NUM
hassl-825	150	3	)	)	PUNCT
hassl-825	150	4	indicates	indicate	VERB
hassl-825	150	5	that	that	SCONJ
hassl-825	150	6	most	most	ADJ
hassl-825	150	7	pakistani	pakistani	ADJ
hassl-825	150	8	firms	firm	NOUN
hassl-825	150	9	do	do	AUX
hassl-825	150	10	not	not	PART
hassl-825	150	11	have	have	VERB
hassl-825	150	12	a	a	DET
hassl-825	150	13	formal	formal	ADJ
hassl-825	150	14	audit	audit	NOUN
hassl-825	150	15	committee	committee	NOUN
hassl-825	150	16	.	.	PUNCT
hassl-825	151	1	further	far	ADV
hassl-825	151	2	,	,	PUNCT
hassl-825	151	3	khan	khan	PROPN
hassl-825	151	4	et	et	PROPN
hassl-825	151	5	al	al	PROPN
hassl-825	151	6	.	.	PROPN
hassl-825	152	1	(	(	PUNCT
hassl-825	152	2	2013	2013	NUM
hassl-825	152	3	)	)	PUNCT
hassl-825	152	4	noted	note	VERB
hassl-825	152	5	that	that	SCONJ
hassl-825	152	6	,	,	PUNCT
hassl-825	152	7	even	even	ADV
hassl-825	152	8	in	in	ADP
hassl-825	152	9	companies	company	NOUN
hassl-825	152	10	that	that	PRON
hassl-825	152	11	do	do	AUX
hassl-825	152	12	have	have	VERB
hassl-825	152	13	audit	audit	NOUN
hassl-825	152	14	committees	committee	NOUN
hassl-825	152	15	,	,	PUNCT
hassl-825	152	16	these	these	PRON
hassl-825	152	17	can	can	AUX
hassl-825	152	18	not	not	PART
hassl-825	152	19	work	work	VERB
hassl-825	152	20	independently	independently	ADV
hassl-825	152	21	due	due	ADJ
hassl-825	152	22	to	to	ADP
hassl-825	152	23	family	family	NOUN
hassl-825	152	24	dominance	dominance	NOUN
hassl-825	152	25	.	.	PUNCT
hassl-825	153	1	consequently	consequently	ADV
hassl-825	153	2	,	,	PUNCT
hassl-825	153	3	the	the	DET
hassl-825	153	4	impact	impact	NOUN
hassl-825	153	5	of	of	ADP
hassl-825	153	6	such	such	ADJ
hassl-825	153	7	audit	audit	NOUN
hassl-825	153	8	committees	committee	NOUN
hassl-825	153	9	on	on	ADP
hassl-825	153	10	the	the	DET
hassl-825	153	11	extent	extent	NOUN
hassl-825	153	12	of	of	ADP
hassl-825	153	13	ic	ic	PROPN
hassl-825	153	14	disclosure	disclosure	NOUN
hassl-825	153	15	would	would	AUX
hassl-825	153	16	be	be	AUX
hassl-825	153	17	limited	limit	VERB
hassl-825	153	18	.	.	PUNCT
hassl-825	154	1	this	this	DET
hassl-825	154	2	issue	issue	NOUN
hassl-825	154	3	is	be	AUX
hassl-825	154	4	mitigated	mitigate	VERB
hassl-825	154	5	to	to	ADP
hassl-825	154	6	some	some	DET
hassl-825	154	7	extent	extent	NOUN
hassl-825	154	8	by	by	ADP
hassl-825	154	9	having	have	VERB
hassl-825	154	10	two	two	NUM
hassl-825	154	11	independent	independent	ADJ
hassl-825	154	12	directors	director	NOUN
hassl-825	154	13	as	as	ADP
hassl-825	154	14	audit	audit	NOUN
hassl-825	154	15	committee	committee	NOUN
hassl-825	154	16	members	member	NOUN
hassl-825	154	17	,	,	PUNCT
hassl-825	154	18	as	as	SCONJ
hassl-825	154	19	stipulated	stipulate	VERB
hassl-825	154	20	by	by	ADP
hassl-825	154	21	the	the	DET
hassl-825	154	22	secp	secp	NOUN
hassl-825	154	23	.	.	PUNCT
hassl-825	155	1	based	base	VERB
hassl-825	155	2	on	on	ADP
hassl-825	155	3	these	these	DET
hassl-825	155	4	arguments	argument	NOUN
hassl-825	155	5	,	,	PUNCT
hassl-825	155	6	the	the	DET
hassl-825	155	7	following	follow	VERB
hassl-825	155	8	hypothesis	hypothesis	NOUN
hassl-825	155	9	was	be	AUX
hassl-825	155	10	proposed	propose	VERB
hassl-825	155	11	:	:	PUNCT
hassl-825	155	12	h6	h6	PROPN
hassl-825	155	13	:	:	PUNCT
hassl-825	155	14	there	there	PRON
hassl-825	155	15	exists	exist	VERB
hassl-825	155	16	a	a	DET
hassl-825	155	17	significant	significant	ADJ
hassl-825	155	18	direct	direct	ADJ
hassl-825	155	19	relationship	relationship	NOUN
hassl-825	155	20	between	between	ADP
hassl-825	155	21	the	the	DET
hassl-825	155	22	presence	presence	NOUN
hassl-825	155	23	of	of	ADP
hassl-825	155	24	an	an	DET
hassl-825	155	25	audit	audit	NOUN
hassl-825	155	26	committee	committee	NOUN
hassl-825	155	27	and	and	CCONJ
hassl-825	155	28	the	the	DET
hassl-825	155	29	degree	degree	NOUN
hassl-825	155	30	of	of	ADP
hassl-825	155	31	ic	ic	PROPN
hassl-825	155	32	disclosure	disclosure	NOUN
hassl-825	155	33	.	.	PUNCT
hassl-825	156	1	3	3	X
hassl-825	156	2	.	.	X
hassl-825	156	3	methodology	methodology	NOUN
hassl-825	156	4	3.1	3.1	NUM
hassl-825	156	5	.	.	PUNCT
hassl-825	157	1	sample	sample	NOUN
hassl-825	157	2	and	and	CCONJ
hassl-825	157	3	data	datum	NOUN
hassl-825	157	4	the	the	DET
hassl-825	157	5	study	study	NOUN
hassl-825	157	6	sample	sample	NOUN
hassl-825	157	7	comprised	comprise	VERB
hassl-825	157	8	of	of	ADP
hassl-825	157	9	99	99	NUM
hassl-825	157	10	companies	company	NOUN
hassl-825	157	11	operating	operate	VERB
hassl-825	157	12	in	in	ADP
hassl-825	157	13	the	the	DET
hassl-825	157	14	pakistani	pakistani	ADJ
hassl-825	157	15	manufacturing	manufacturing	NOUN
hassl-825	157	16	sector	sector	NOUN
hassl-825	157	17	that	that	PRON
hassl-825	157	18	are	be	AUX
hassl-825	157	19	listed	list	VERB
hassl-825	157	20	at	at	ADP
hassl-825	157	21	pakistan	pakistan	PROPN
hassl-825	157	22	stock	stock	PROPN
hassl-825	157	23	exchange	exchange	PROPN
hassl-825	157	24	(	(	PUNCT
hassl-825	157	25	psx	psx	PROPN
hassl-825	157	26	)	)	PUNCT
hassl-825	157	27	.	.	PUNCT
hassl-825	158	1	these	these	DET
hassl-825	158	2	firms	firm	NOUN
hassl-825	158	3	belong	belong	VERB
hassl-825	158	4	to	to	ADP
hassl-825	158	5	various	various	ADJ
hassl-825	158	6	industries	industry	NOUN
hassl-825	158	7	,	,	PUNCT
hassl-825	158	8	including	include	VERB
hassl-825	158	9	textile	textile	NOUN
hassl-825	158	10	,	,	PUNCT
hassl-825	158	11	cement	cement	NOUN
hassl-825	158	12	,	,	PUNCT
hassl-825	158	13	pharmaceuticals	pharmaceutical	NOUN
hassl-825	158	14	,	,	PUNCT
hassl-825	158	15	engineering	engineering	NOUN
hassl-825	158	16	,	,	PUNCT
hassl-825	158	17	etc	etc	X
hassl-825	158	18	.	.	X
hassl-825	158	19	,	,	PUNCT
hassl-825	158	20	as	as	SCONJ
hassl-825	158	21	indicated	indicate	VERB
hassl-825	158	22	in	in	ADP
hassl-825	158	23	table	table	NOUN
hassl-825	158	24	1	1	NUM
hassl-825	158	25	.	.	PUNCT
hassl-825	159	1	the	the	DET
hassl-825	159	2	analysis	analysis	NOUN
hassl-825	159	3	period	period	NOUN
hassl-825	159	4	spanned	span	VERB
hassl-825	159	5	from	from	ADP
hassl-825	159	6	2008	2008	NUM
hassl-825	159	7	to	to	ADP
hassl-825	159	8	2017	2017	NUM
hassl-825	159	9	and	and	CCONJ
hassl-825	159	10	the	the	DET
hassl-825	159	11	pertinent	pertinent	ADJ
hassl-825	159	12	data	datum	NOUN
hassl-825	159	13	was	be	AUX
hassl-825	159	14	sourced	source	VERB
hassl-825	159	15	from	from	ADP
hassl-825	159	16	the	the	DET
hassl-825	159	17	studied	study	VERB
hassl-825	159	18	companies	company	NOUN
hassl-825	159	19	’	'	PUNCT
hassl-825	159	20	annual	annual	ADJ
hassl-825	159	21	reports	report	NOUN
hassl-825	159	22	.	.	PUNCT
hassl-825	160	1	these	these	DET
hassl-825	160	2	reports	report	NOUN
hassl-825	160	3	were	be	AUX
hassl-825	160	4	obtained	obtain	VERB
hassl-825	160	5	from	from	ADP
hassl-825	160	6	the	the	DET
hassl-825	160	7	humanities	humanity	NOUN
hassl-825	160	8	and	and	CCONJ
hassl-825	160	9	social	social	ADJ
hassl-825	160	10	sciences	science	NOUN
hassl-825	160	11	letters	letter	NOUN
hassl-825	160	12	,	,	PUNCT
hassl-825	160	13	2019	2019	NUM
hassl-825	160	14	,	,	PUNCT
hassl-825	160	15	7(3	7(3	NUM
hassl-825	160	16	):	):	PUNCT
hassl-825	160	17	141	141	NUM
hassl-825	160	18	-	-	SYM
hassl-825	160	19	155	155	NUM
hassl-825	160	20	146	146	NUM
hassl-825	160	21	©	©	PROPN
hassl-825	160	22	2019	2019	NUM
hassl-825	160	23	conscientia	conscientia	PROPN
hassl-825	160	24	beam	beam	PROPN
hassl-825	160	25	.	.	PUNCT
hassl-825	161	1	all	all	DET
hassl-825	161	2	rights	right	NOUN
hassl-825	161	3	reserved	reserve	VERB
hassl-825	161	4	.	.	PUNCT
hassl-825	162	1	official	official	ADJ
hassl-825	162	2	psx	psx	PROPN
hassl-825	162	3	website	website	NOUN
hassl-825	162	4	,	,	PUNCT
hassl-825	162	5	securities	securities	PROPN
hassl-825	162	6	&	&	CCONJ
hassl-825	162	7	exchange	exchange	PROPN
hassl-825	162	8	commission	commission	PROPN
hassl-825	162	9	of	of	ADP
hassl-825	162	10	pakistan	pakistan	PROPN
hassl-825	162	11	(	(	PUNCT
hassl-825	162	12	secp	secp	PROPN
hassl-825	162	13	)	)	PUNCT
hassl-825	162	14	,	,	PUNCT
hassl-825	162	15	and	and	CCONJ
hassl-825	162	16	company	company	NOUN
hassl-825	162	17	websites	website	NOUN
hassl-825	162	18	.	.	PUNCT
hassl-825	163	1	the	the	DET
hassl-825	163	2	data	datum	NOUN
hassl-825	163	3	sampling	sample	VERB
hassl-825	163	4	period	period	NOUN
hassl-825	163	5	commenced	commence	VERB
hassl-825	163	6	in	in	ADP
hassl-825	163	7	2008	2008	NUM
hassl-825	163	8	because	because	SCONJ
hassl-825	163	9	trading	trade	VERB
hassl-825	163	10	on	on	ADP
hassl-825	163	11	the	the	DET
hassl-825	163	12	pakistan	pakistan	PROPN
hassl-825	163	13	stock	stock	PROPN
hassl-825	163	14	exchange	exchange	PROPN
hassl-825	163	15	was	be	AUX
hassl-825	163	16	halted	halt	VERB
hassl-825	163	17	on	on	ADP
hassl-825	163	18	28	28	NUM
hassl-825	163	19	august	august	PROPN
hassl-825	163	20	due	due	ADP
hassl-825	163	21	to	to	ADP
hassl-825	163	22	the	the	DET
hassl-825	163	23	stock	stock	NOUN
hassl-825	163	24	market	market	NOUN
hassl-825	163	25	crash	crash	NOUN
hassl-825	163	26	.	.	PUNCT
hassl-825	164	1	trading	trading	NOUN
hassl-825	164	2	activity	activity	NOUN
hassl-825	164	3	resumed	resume	VERB
hassl-825	164	4	on	on	ADP
hassl-825	164	5	15	15	NUM
hassl-825	164	6	december	december	PROPN
hassl-825	164	7	2008	2008	NUM
hassl-825	164	8	,	,	PUNCT
hassl-825	164	9	with	with	ADP
hassl-825	164	10	a	a	DET
hassl-825	164	11	strong	strong	ADJ
hassl-825	164	12	emphasis	emphasis	NOUN
hassl-825	164	13	by	by	ADP
hassl-825	164	14	the	the	DET
hassl-825	164	15	secp	secp	NOUN
hassl-825	164	16	on	on	ADP
hassl-825	164	17	the	the	DET
hassl-825	164	18	role	role	NOUN
hassl-825	164	19	of	of	ADP
hassl-825	164	20	corporate	corporate	ADJ
hassl-825	164	21	governance	governance	NOUN
hassl-825	164	22	.	.	PUNCT
hassl-825	165	1	table-1	table-1	NUM
hassl-825	165	2	.	.	PUNCT
hassl-825	166	1	sample	sample	NOUN
hassl-825	166	2	distribution	distribution	NOUN
hassl-825	166	3	by	by	ADP
hassl-825	166	4	industry	industry	NOUN
hassl-825	166	5	.	.	PUNCT
hassl-825	167	1	s	s	VERB
hassl-825	167	2	industry	industry	NOUN
hassl-825	167	3	number	number	NOUN
hassl-825	167	4	1	1	NUM
hassl-825	167	5	textile	textile	NOUN
hassl-825	167	6	23	23	NUM
hassl-825	167	7	2	2	NUM
hassl-825	167	8	cement	cement	NOUN
hassl-825	167	9	17	17	NUM
hassl-825	167	10	3	3	NUM
hassl-825	167	11	pharmaceuticals	pharmaceutical	NOUN
hassl-825	167	12	11	11	NUM
hassl-825	167	13	4	4	NUM
hassl-825	167	14	engineering	engineering	NOUN
hassl-825	167	15	12	12	NUM
hassl-825	167	16	5	5	NUM
hassl-825	167	17	food	food	NOUN
hassl-825	167	18	11	11	NUM
hassl-825	167	19	6	6	NUM
hassl-825	167	20	leather	leather	NOUN
hassl-825	167	21	15	15	NUM
hassl-825	167	22	7	7	NUM
hassl-825	167	23	paper	paper	NOUN
hassl-825	167	24	and	and	CCONJ
hassl-825	167	25	printing	print	VERB
hassl-825	167	26	10	10	NUM
hassl-825	167	27	total	total	NOUN
hassl-825	167	28	99	99	NUM
hassl-825	167	29	3.2	3.2	NUM
hassl-825	167	30	.	.	PUNCT
hassl-825	168	1	model	model	NOUN
hassl-825	168	2	specification	specification	NOUN
hassl-825	168	3	based	base	VERB
hassl-825	168	4	on	on	ADP
hassl-825	168	5	an	an	DET
hassl-825	168	6	extensive	extensive	ADJ
hassl-825	168	7	literature	literature	NOUN
hassl-825	168	8	review	review	NOUN
hassl-825	168	9	and	and	CCONJ
hassl-825	168	10	the	the	DET
hassl-825	168	11	hypotheses	hypothesis	NOUN
hassl-825	168	12	guiding	guide	VERB
hassl-825	168	13	the	the	DET
hassl-825	168	14	present	present	ADJ
hassl-825	168	15	study	study	NOUN
hassl-825	168	16	,	,	PUNCT
hassl-825	168	17	we	we	PRON
hassl-825	168	18	have	have	AUX
hassl-825	168	19	developed	develop	VERB
hassl-825	168	20	following	follow	VERB
hassl-825	168	21	model	model	NOUN
hassl-825	168	22	for	for	ADP
hassl-825	168	23	estimation	estimation	NOUN
hassl-825	168	24	:	:	PUNCT
hassl-825	169	1	+	+	CCONJ
hassl-825	169	2	(	(	PUNCT
hassl-825	169	3	1	1	X
hassl-825	169	4	)	)	PUNCT
hassl-825	169	5	where	where	SCONJ
hassl-825	169	6	:	:	PUNCT
hassl-825	169	7	icdi	icdi	NOUN
hassl-825	169	8	is	be	AUX
hassl-825	169	9	an	an	DET
hassl-825	169	10	acronym	acronym	NOUN
hassl-825	169	11	of	of	ADP
hassl-825	169	12	intellectual	intellectual	ADJ
hassl-825	169	13	capital	capital	PROPN
hassl-825	169	14	disclosure	disclosure	PROPN
hassl-825	169	15	index	index	PROPN
hassl-825	169	16	/	/	SYM
hassl-825	169	17	score	score	NOUN
hassl-825	169	18	.	.	PUNCT
hassl-825	170	1	fo	fo	ADP
hassl-825	170	2	denotes	denote	VERB
hassl-825	170	3	the	the	DET
hassl-825	170	4	proportion	proportion	NOUN
hassl-825	170	5	of	of	ADP
hassl-825	170	6	shares	share	NOUN
hassl-825	170	7	under	under	ADP
hassl-825	170	8	family	family	NOUN
hassl-825	170	9	member	member	NOUN
hassl-825	170	10	ownership	ownership	NOUN
hassl-825	170	11	.	.	PUNCT
hassl-825	171	1	foro	foro	PROPN
hassl-825	171	2	denotes	denote	VERB
hassl-825	171	3	the	the	DET
hassl-825	171	4	proportion	proportion	NOUN
hassl-825	171	5	of	of	ADP
hassl-825	171	6	shares	share	NOUN
hassl-825	171	7	under	under	ADP
hassl-825	171	8	the	the	DET
hassl-825	171	9	ownership	ownership	NOUN
hassl-825	171	10	of	of	ADP
hassl-825	171	11	foreign	foreign	ADJ
hassl-825	171	12	investors	investor	NOUN
hassl-825	171	13	.	.	PUNCT
hassl-825	172	1	bind	bind	VERB
hassl-825	172	2	refers	refer	VERB
hassl-825	172	3	to	to	ADP
hassl-825	172	4	the	the	DET
hassl-825	172	5	percentage	percentage	NOUN
hassl-825	172	6	of	of	ADP
hassl-825	172	7	independent	independent	ADJ
hassl-825	172	8	directors	director	NOUN
hassl-825	172	9	on	on	ADP
hassl-825	172	10	the	the	DET
hassl-825	172	11	board	board	NOUN
hassl-825	172	12	of	of	ADP
hassl-825	172	13	directors	director	NOUN
hassl-825	172	14	.	.	PUNCT
hassl-825	173	1	duceo	duceo	ADJ
hassl-825	173	2	is	be	AUX
hassl-825	173	3	a	a	DET
hassl-825	173	4	dummy	dummy	ADJ
hassl-825	173	5	variable	variable	NOUN
hassl-825	173	6	representing	represent	VERB
hassl-825	173	7	ceo	ceo	NOUN
hassl-825	173	8	’s	’s	PART
hassl-825	173	9	duality	duality	NOUN
hassl-825	173	10	,	,	PUNCT
hassl-825	173	11	and	and	CCONJ
hassl-825	173	12	is	be	AUX
hassl-825	173	13	assigned	assign	VERB
hassl-825	173	14	the	the	DET
hassl-825	173	15	value	value	NOUN
hassl-825	173	16	of	of	ADP
hassl-825	173	17	1	1	NUM
hassl-825	173	18	if	if	SCONJ
hassl-825	173	19	the	the	DET
hassl-825	173	20	same	same	ADJ
hassl-825	173	21	person	person	NOUN
hassl-825	173	22	holds	hold	VERB
hassl-825	173	23	the	the	DET
hassl-825	173	24	positions	position	NOUN
hassl-825	173	25	of	of	ADP
hassl-825	173	26	the	the	DET
hassl-825	173	27	chairperson	chairperson	NOUN
hassl-825	173	28	and	and	CCONJ
hassl-825	173	29	the	the	DET
hassl-825	173	30	company	company	NOUN
hassl-825	173	31	ceo	ceo	NOUN
hassl-825	173	32	,	,	PUNCT
hassl-825	173	33	and	and	CCONJ
hassl-825	173	34	is	be	AUX
hassl-825	173	35	set	set	VERB
hassl-825	173	36	to	to	ADP
hassl-825	173	37	0	0	NUM
hassl-825	173	38	otherwise	otherwise	ADV
hassl-825	173	39	.	.	PUNCT
hassl-825	174	1	fdu	fdu	PROPN
hassl-825	174	2	represents	represent	VERB
hassl-825	174	3	a	a	DET
hassl-825	174	4	dummy	dummy	ADJ
hassl-825	174	5	variable	variable	NOUN
hassl-825	174	6	signifying	signify	VERB
hassl-825	174	7	family	family	NOUN
hassl-825	174	8	duality	duality	NOUN
hassl-825	174	9	,	,	PUNCT
hassl-825	174	10	and	and	CCONJ
hassl-825	174	11	is	be	AUX
hassl-825	174	12	assigned	assign	VERB
hassl-825	174	13	1	1	NUM
hassl-825	174	14	if	if	SCONJ
hassl-825	174	15	the	the	DET
hassl-825	174	16	ceo	ceo	NOUN
hassl-825	174	17	and	and	CCONJ
hassl-825	174	18	chairperson	chairperson	NOUN
hassl-825	174	19	positions	position	NOUN
hassl-825	174	20	are	be	AUX
hassl-825	174	21	held	hold	VERB
hassl-825	174	22	by	by	ADP
hassl-825	174	23	two	two	NUM
hassl-825	174	24	family	family	NOUN
hassl-825	174	25	members	member	NOUN
hassl-825	174	26	,	,	PUNCT
hassl-825	174	27	and	and	CCONJ
hassl-825	174	28	is	be	AUX
hassl-825	174	29	set	set	VERB
hassl-825	174	30	to	to	ADP
hassl-825	174	31	0	0	NUM
hassl-825	174	32	otherwise	otherwise	ADV
hassl-825	174	33	.	.	PUNCT
hassl-825	175	1	auc	auc	VERB
hassl-825	175	2	a	a	DET
hassl-825	175	3	dummy	dummy	ADJ
hassl-825	175	4	variable	variable	NOUN
hassl-825	175	5	repressing	repress	VERB
hassl-825	175	6	existence	existence	NOUN
hassl-825	175	7	of	of	ADP
hassl-825	175	8	an	an	DET
hassl-825	175	9	audit	audit	NOUN
hassl-825	175	10	committee	committee	NOUN
hassl-825	175	11	,	,	PUNCT
hassl-825	175	12	and	and	CCONJ
hassl-825	175	13	thus	thus	ADV
hassl-825	175	14	has	have	VERB
hassl-825	175	15	a	a	DET
hassl-825	175	16	value	value	NOUN
hassl-825	175	17	of	of	ADP
hassl-825	175	18	1	1	NUM
hassl-825	175	19	if	if	SCONJ
hassl-825	175	20	there	there	PRON
hassl-825	175	21	is	be	VERB
hassl-825	175	22	an	an	DET
hassl-825	175	23	audit	audit	NOUN
hassl-825	175	24	committee	committee	NOUN
hassl-825	175	25	in	in	ADP
hassl-825	175	26	the	the	DET
hassl-825	175	27	firm	firm	NOUN
hassl-825	175	28	,	,	PUNCT
hassl-825	175	29	and	and	CCONJ
hassl-825	175	30	is	be	AUX
hassl-825	175	31	otherwise	otherwise	ADV
hassl-825	175	32	set	set	VERB
hassl-825	175	33	to	to	ADP
hassl-825	175	34	0	0	NUM
hassl-825	175	35	.	.	NOUN
hassl-825	175	36	size	size	NOUN
hassl-825	175	37	a	a	DET
hassl-825	175	38	control	control	NOUN
hassl-825	175	39	variable	variable	NOUN
hassl-825	175	40	representing	represent	VERB
hassl-825	175	41	firm	firm	ADJ
hassl-825	175	42	size	size	NOUN
hassl-825	175	43	,	,	PUNCT
hassl-825	175	44	measured	measure	VERB
hassl-825	175	45	as	as	ADP
hassl-825	175	46	natural	natural	ADJ
hassl-825	175	47	logarithm	logarithm	NOUN
hassl-825	175	48	of	of	ADP
hassl-825	175	49	total	total	ADJ
hassl-825	175	50	assets	asset	NOUN
hassl-825	175	51	.	.	PUNCT
hassl-825	176	1	age	age	NOUN
hassl-825	176	2	another	another	DET
hassl-825	176	3	control	control	NOUN
hassl-825	176	4	variable	variable	NOUN
hassl-825	176	5	denoting	denote	VERB
hassl-825	176	6	firm	firm	ADJ
hassl-825	176	7	age	age	NOUN
hassl-825	176	8	,	,	PUNCT
hassl-825	176	9	taken	take	VERB
hassl-825	176	10	as	as	ADP
hassl-825	176	11	the	the	DET
hassl-825	176	12	number	number	NOUN
hassl-825	176	13	of	of	ADP
hassl-825	176	14	years	year	NOUN
hassl-825	176	15	since	since	SCONJ
hassl-825	176	16	establishment	establishment	NOUN
hassl-825	176	17	.	.	PUNCT
hassl-825	177	1	lev	lev	VERB
hassl-825	177	2	a	a	DET
hassl-825	177	3	control	control	NOUN
hassl-825	177	4	variable	variable	NOUN
hassl-825	177	5	representing	represent	VERB
hassl-825	177	6	leverage	leverage	NOUN
hassl-825	177	7	,	,	PUNCT
hassl-825	177	8	measured	measure	VERB
hassl-825	177	9	as	as	ADP
hassl-825	177	10	the	the	DET
hassl-825	177	11	ratio	ratio	NOUN
hassl-825	177	12	of	of	ADP
hassl-825	177	13	book	book	NOUN
hassl-825	177	14	value	value	NOUN
hassl-825	177	15	of	of	ADP
hassl-825	177	16	total	total	ADJ
hassl-825	177	17	debt	debt	NOUN
hassl-825	177	18	and	and	CCONJ
hassl-825	177	19	total	total	ADJ
hassl-825	177	20	assets	asset	NOUN
hassl-825	177	21	.	.	PUNCT
hassl-825	178	1	roa	roa	PROPN
hassl-825	178	2	another	another	DET
hassl-825	178	3	control	control	NOUN
hassl-825	178	4	variable	variable	NOUN
hassl-825	178	5	denoting	denote	VERB
hassl-825	178	6	returns	return	NOUN
hassl-825	178	7	on	on	ADP
hassl-825	178	8	assets	asset	NOUN
hassl-825	178	9	,	,	PUNCT
hassl-825	178	10	measured	measure	VERB
hassl-825	178	11	as	as	ADP
hassl-825	178	12	the	the	DET
hassl-825	178	13	ratio	ratio	NOUN
hassl-825	178	14	of	of	ADP
hassl-825	178	15	earnings	earning	NOUN
hassl-825	178	16	before	before	ADP
hassl-825	178	17	interest	interest	NOUN
hassl-825	178	18	and	and	CCONJ
hassl-825	178	19	taxes	taxis	NOUN
hassl-825	178	20	and	and	CCONJ
hassl-825	178	21	total	total	ADJ
hassl-825	178	22	assets	asset	NOUN
hassl-825	178	23	is	be	AUX
hassl-825	178	24	an	an	DET
hassl-825	178	25	error	error	NOUN
hassl-825	178	26	term	term	NOUN
hassl-825	178	27	.	.	PUNCT
hassl-825	179	1	3.3	3.3	NUM
hassl-825	179	2	.	.	PUNCT
hassl-825	179	3	measuring	measure	VERB
hassl-825	179	4	intellectual	intellectual	ADJ
hassl-825	179	5	capital	capital	NOUN
hassl-825	179	6	disclosure	disclosure	NOUN
hassl-825	179	7	index	index	NOUN
hassl-825	179	8	(	(	PUNCT
hassl-825	179	9	icdi	icdi	PROPN
hassl-825	179	10	)	)	PUNCT
hassl-825	179	11	—	—	PUNCT
hassl-825	179	12	dependent	dependent	ADJ
hassl-825	179	13	variable	variable	ADJ
hassl-825	179	14	two	two	NUM
hassl-825	179	15	major	major	ADJ
hassl-825	179	16	approaches	approach	NOUN
hassl-825	179	17	are	be	AUX
hassl-825	179	18	typically	typically	ADV
hassl-825	179	19	employed	employ	VERB
hassl-825	179	20	when	when	SCONJ
hassl-825	179	21	measuring	measure	VERB
hassl-825	179	22	intellectual	intellectual	ADJ
hassl-825	179	23	capital	capital	NOUN
hassl-825	179	24	disclosure	disclosure	NOUN
hassl-825	179	25	,	,	PUNCT
hassl-825	179	26	the	the	DET
hassl-825	179	27	disclosure	disclosure	NOUN
hassl-825	179	28	occurrence	occurrence	NOUN
hassl-825	179	29	and	and	CCONJ
hassl-825	179	30	the	the	DET
hassl-825	179	31	volumetric	volumetric	NOUN
hassl-825	179	32	method	method	NOUN
hassl-825	179	33	(	(	PUNCT
hassl-825	179	34	joseph	joseph	PROPN
hassl-825	179	35	and	and	CCONJ
hassl-825	179	36	taplin	taplin	PROPN
hassl-825	179	37	,	,	PUNCT
hassl-825	179	38	2011	2011	NUM
hassl-825	179	39	)	)	PUNCT
hassl-825	179	40	.	.	PUNCT
hassl-825	180	1	the	the	DET
hassl-825	180	2	former	former	ADJ
hassl-825	180	3	measures	measure	NOUN
hassl-825	180	4	the	the	DET
hassl-825	180	5	breadth	breadth	NOUN
hassl-825	180	6	of	of	ADP
hassl-825	180	7	disclosure	disclosure	NOUN
hassl-825	180	8	,	,	PUNCT
hassl-825	180	9	whereas	whereas	SCONJ
hassl-825	180	10	the	the	DET
hassl-825	180	11	latter	latter	NOUN
hassl-825	180	12	focuses	focus	VERB
hassl-825	180	13	on	on	ADP
hassl-825	180	14	its	its	PRON
hassl-825	180	15	depth	depth	NOUN
hassl-825	180	16	.	.	PUNCT
hassl-825	181	1	while	while	SCONJ
hassl-825	181	2	there	there	PRON
hassl-825	181	3	is	be	VERB
hassl-825	181	4	no	no	DET
hassl-825	181	5	consensus	consensus	NOUN
hassl-825	181	6	on	on	ADP
hassl-825	181	7	which	which	DET
hassl-825	181	8	method	method	NOUN
hassl-825	181	9	is	be	AUX
hassl-825	181	10	preferable	preferable	ADJ
hassl-825	181	11	,	,	PUNCT
hassl-825	181	12	a	a	DET
hassl-825	181	13	significant	significant	ADJ
hassl-825	181	14	number	number	NOUN
hassl-825	181	15	of	of	ADP
hassl-825	181	16	researchers	researcher	NOUN
hassl-825	181	17	(	(	PUNCT
hassl-825	181	18	e.g.	e.g.	ADV
hassl-825	181	19	,	,	PUNCT
hassl-825	181	20	(	(	PUNCT
hassl-825	181	21	abeysekera	abeysekera	NOUN
hassl-825	181	22	and	and	CCONJ
hassl-825	181	23	guthrie	guthrie	PROPN
hassl-825	181	24	,	,	PUNCT
hassl-825	181	25	2005	2005	NUM
hassl-825	181	26	;	;	PUNCT
hassl-825	181	27	abeysekera	abeysekera	NOUN
hassl-825	181	28	,	,	PUNCT
hassl-825	181	29	2008a	2008a	NUM
hassl-825	181	30	;	;	PUNCT
hassl-825	181	31	2008b	2008b	NUM
hassl-825	181	32	;	;	PUNCT
hassl-825	181	33	joseph	joseph	PROPN
hassl-825	181	34	and	and	CCONJ
hassl-825	181	35	taplin	taplin	PROPN
hassl-825	181	36	,	,	PUNCT
hassl-825	181	37	2011	2011	NUM
hassl-825	181	38	)	)	PUNCT
hassl-825	181	39	)	)	PUNCT
hassl-825	181	40	advocate	advocate	NOUN
hassl-825	181	41	for	for	ADP
hassl-825	181	42	the	the	DET
hassl-825	181	43	use	use	NOUN
hassl-825	181	44	of	of	ADP
hassl-825	181	45	breadth	breadth	NOUN
hassl-825	181	46	of	of	ADP
hassl-825	181	47	disclosure	disclosure	NOUN
hassl-825	181	48	,	,	PUNCT
hassl-825	181	49	in	in	ADP
hassl-825	181	50	particular	particular	ADJ
hassl-825	181	51	in	in	ADP
hassl-825	181	52	countries	country	NOUN
hassl-825	181	53	where	where	SCONJ
hassl-825	181	54	voluntary	voluntary	ADJ
hassl-825	181	55	disclosure	disclosure	NOUN
hassl-825	181	56	appears	appear	VERB
hassl-825	181	57	to	to	PART
hassl-825	181	58	be	be	AUX
hassl-825	181	59	low	low	ADJ
hassl-825	181	60	.	.	PUNCT
hassl-825	182	1	humanities	humanity	NOUN
hassl-825	182	2	and	and	CCONJ
hassl-825	182	3	social	social	ADJ
hassl-825	182	4	sciences	science	NOUN
hassl-825	182	5	letters	letter	NOUN
hassl-825	182	6	,	,	PUNCT
hassl-825	182	7	2019	2019	NUM
hassl-825	182	8	,	,	PUNCT
hassl-825	182	9	7(3	7(3	NUM
hassl-825	182	10	):	):	PUNCT
hassl-825	182	11	141	141	NUM
hassl-825	182	12	-	-	SYM
hassl-825	182	13	155	155	NUM
hassl-825	182	14	147	147	NUM
hassl-825	182	15	©	©	PROPN
hassl-825	182	16	2019	2019	NUM
hassl-825	182	17	conscientia	conscientia	PROPN
hassl-825	182	18	beam	beam	PROPN
hassl-825	182	19	.	.	PUNCT
hassl-825	183	1	all	all	DET
hassl-825	183	2	rights	right	NOUN
hassl-825	183	3	reserved	reserve	VERB
hassl-825	183	4	.	.	PUNCT
hassl-825	184	1	as	as	SCONJ
hassl-825	184	2	this	this	PRON
hassl-825	184	3	is	be	AUX
hassl-825	184	4	the	the	DET
hassl-825	184	5	case	case	NOUN
hassl-825	184	6	in	in	ADP
hassl-825	184	7	pakistan	pakistan	PROPN
hassl-825	184	8	,	,	PUNCT
hassl-825	184	9	in	in	ADP
hassl-825	184	10	the	the	DET
hassl-825	184	11	present	present	ADJ
hassl-825	184	12	study	study	NOUN
hassl-825	184	13	,	,	PUNCT
hassl-825	184	14	intellectual	intellectual	ADJ
hassl-825	184	15	capital	capital	NOUN
hassl-825	184	16	disclosure	disclosure	NOUN
hassl-825	184	17	was	be	AUX
hassl-825	184	18	measured	measure	VERB
hassl-825	184	19	using	use	VERB
hassl-825	184	20	ic	ic	PROPN
hassl-825	184	21	disclosure	disclosure	NOUN
hassl-825	184	22	index	index	NOUN
hassl-825	184	23	(	(	PUNCT
hassl-825	184	24	icdi	icdi	NOUN
hassl-825	184	25	)	)	PUNCT
hassl-825	184	26	developed	develop	VERB
hassl-825	184	27	in	in	ADP
hassl-825	184	28	line	line	NOUN
hassl-825	184	29	with	with	ADP
hassl-825	184	30	the	the	DET
hassl-825	184	31	disclosure	disclosure	NOUN
hassl-825	184	32	occurrence	occurrence	NOUN
hassl-825	184	33	approach	approach	NOUN
hassl-825	184	34	.	.	PUNCT
hassl-825	185	1	when	when	SCONJ
hassl-825	185	2	applying	apply	VERB
hassl-825	185	3	this	this	DET
hassl-825	185	4	technique	technique	NOUN
hassl-825	185	5	,	,	PUNCT
hassl-825	185	6	various	various	ADJ
hassl-825	185	7	indicators	indicator	NOUN
hassl-825	185	8	of	of	ADP
hassl-825	185	9	ic	ic	PROPN
hassl-825	185	10	disclosure	disclosure	NOUN
hassl-825	185	11	are	be	AUX
hassl-825	185	12	taken	take	VERB
hassl-825	185	13	into	into	ADP
hassl-825	185	14	account	account	NOUN
hassl-825	185	15	to	to	PART
hassl-825	185	16	create	create	VERB
hassl-825	185	17	an	an	DET
hassl-825	185	18	index	index	NOUN
hassl-825	185	19	signifying	signify	VERB
hassl-825	185	20	the	the	DET
hassl-825	185	21	extent	extent	NOUN
hassl-825	185	22	of	of	ADP
hassl-825	185	23	disclosure	disclosure	NOUN
hassl-825	185	24	.	.	PUNCT
hassl-825	186	1	in	in	ADP
hassl-825	186	2	extant	extant	ADJ
hassl-825	186	3	studies	study	NOUN
hassl-825	186	4	,	,	PUNCT
hassl-825	186	5	the	the	DET
hassl-825	186	6	number	number	NOUN
hassl-825	186	7	of	of	ADP
hassl-825	186	8	indicators	indicator	NOUN
hassl-825	186	9	considered	consider	VERB
hassl-825	186	10	when	when	SCONJ
hassl-825	186	11	assessing	assess	VERB
hassl-825	186	12	ic	ic	PROPN
hassl-825	186	13	disclosure	disclosure	NOUN
hassl-825	186	14	ranges	range	VERB
hassl-825	186	15	from	from	ADP
hassl-825	186	16	10	10	NUM
hassl-825	186	17	to	to	PART
hassl-825	186	18	30	30	NUM
hassl-825	186	19	.	.	PUNCT
hassl-825	187	1	in	in	ADP
hassl-825	187	2	the	the	DET
hassl-825	187	3	present	present	ADJ
hassl-825	187	4	study	study	NOUN
hassl-825	187	5	,	,	PUNCT
hassl-825	187	6	30	30	NUM
hassl-825	187	7	indicators	indicator	NOUN
hassl-825	187	8	were	be	AUX
hassl-825	187	9	adopted	adopt	VERB
hassl-825	187	10	to	to	PART
hassl-825	187	11	provide	provide	VERB
hassl-825	187	12	a	a	DET
hassl-825	187	13	comprehensive	comprehensive	ADJ
hassl-825	187	14	assessment	assessment	NOUN
hassl-825	187	15	of	of	ADP
hassl-825	187	16	icd	icd	PROPN
hassl-825	187	17	.	.	PUNCT
hassl-825	188	1	these	these	DET
hassl-825	188	2	30	30	NUM
hassl-825	188	3	indicators	indicator	NOUN
hassl-825	188	4	(	(	PUNCT
hassl-825	188	5	and	and	CCONJ
hassl-825	188	6	their	their	PRON
hassl-825	188	7	coding	code	VERB
hassl-825	188	8	rules	rule	NOUN
hassl-825	188	9	)	)	PUNCT
hassl-825	188	10	were	be	AUX
hassl-825	188	11	adopted	adopt	VERB
hassl-825	188	12	from	from	ADP
hassl-825	188	13	the	the	DET
hassl-825	188	14	work	work	NOUN
hassl-825	188	15	of	of	ADP
hassl-825	188	16	muttakin	muttakin	NOUN
hassl-825	188	17	et	et	PROPN
hassl-825	188	18	al	al	PROPN
hassl-825	188	19	.	.	PROPN
hassl-825	189	1	(	(	PUNCT
hassl-825	189	2	2015	2015	NUM
hassl-825	189	3	)	)	PUNCT
hassl-825	190	1	and	and	CCONJ
hassl-825	190	2	were	be	AUX
hassl-825	190	3	modified	modify	VERB
hassl-825	190	4	to	to	PART
hassl-825	190	5	reflect	reflect	VERB
hassl-825	190	6	the	the	DET
hassl-825	190	7	pakistani	pakistani	ADJ
hassl-825	190	8	context	context	NOUN
hassl-825	190	9	,	,	PUNCT
hassl-825	190	10	as	as	SCONJ
hassl-825	190	11	advised	advise	VERB
hassl-825	190	12	by	by	ADP
hassl-825	190	13	abeysekera	abeysekera	NOUN
hassl-825	190	14	(	(	PUNCT
hassl-825	190	15	2008a	2008a	NUM
hassl-825	190	16	)	)	PUNCT
hassl-825	190	17	.	.	PUNCT
hassl-825	191	1	we	we	PRON
hassl-825	191	2	adopted	adopt	VERB
hassl-825	191	3	a	a	DET
hassl-825	191	4	dichotomous	dichotomous	ADJ
hassl-825	191	5	procedure	procedure	NOUN
hassl-825	191	6	to	to	PART
hassl-825	191	7	measure	measure	VERB
hassl-825	191	8	these	these	DET
hassl-825	191	9	indicators	indicator	NOUN
hassl-825	191	10	,	,	PUNCT
hassl-825	191	11	whereby	whereby	SCONJ
hassl-825	191	12	the	the	DET
hassl-825	191	13	value	value	NOUN
hassl-825	191	14	of	of	ADP
hassl-825	191	15	1	1	NUM
hassl-825	191	16	is	be	AUX
hassl-825	191	17	assigned	assign	VERB
hassl-825	191	18	if	if	SCONJ
hassl-825	191	19	a	a	DET
hassl-825	191	20	company	company	NOUN
hassl-825	191	21	discloses	disclose	VERB
hassl-825	191	22	the	the	DET
hassl-825	191	23	required	require	VERB
hassl-825	191	24	information	information	NOUN
hassl-825	191	25	and	and	CCONJ
hassl-825	191	26	0	0	NUM
hassl-825	191	27	otherwise	otherwise	ADV
hassl-825	191	28	.	.	PUNCT
hassl-825	192	1	intellectual	intellectual	ADJ
hassl-825	192	2	capital	capital	PROPN
hassl-825	192	3	disclosure	disclosure	PROPN
hassl-825	192	4	index	index	NOUN
hassl-825	192	5	(	(	PUNCT
hassl-825	192	6	icdi	icdi	NOUN
hassl-825	192	7	)	)	PUNCT
hassl-825	192	8	score	score	NOUN
hassl-825	192	9	of	of	ADP
hassl-825	192	10	that	that	DET
hassl-825	192	11	company	company	NOUN
hassl-825	192	12	is	be	AUX
hassl-825	192	13	derived	derive	VERB
hassl-825	192	14	by	by	ADP
hassl-825	192	15	dividing	divide	VERB
hassl-825	192	16	the	the	DET
hassl-825	192	17	scores	score	NOUN
hassl-825	192	18	on	on	ADP
hassl-825	192	19	individual	individual	ADJ
hassl-825	192	20	indicators	indicator	NOUN
hassl-825	192	21	obtained	obtain	VERB
hassl-825	192	22	by	by	ADP
hassl-825	192	23	the	the	DET
hassl-825	192	24	maximum	maximum	ADJ
hassl-825	192	25	score	score	NOUN
hassl-825	192	26	achieved	achieve	VERB
hassl-825	192	27	by	by	ADP
hassl-825	192	28	any	any	DET
hassl-825	192	29	company	company	NOUN
hassl-825	192	30	in	in	ADP
hassl-825	192	31	that	that	DET
hassl-825	192	32	sector	sector	NOUN
hassl-825	192	33	(	(	PUNCT
hassl-825	192	34	i.e.	i.e.	X
hassl-825	192	35	,	,	PUNCT
hassl-825	192	36	30	30	NUM
hassl-825	192	37	)	)	PUNCT
hassl-825	192	38	.	.	PUNCT
hassl-825	193	1	this	this	DET
hassl-825	193	2	approach	approach	NOUN
hassl-825	193	3	has	have	AUX
hassl-825	193	4	been	be	AUX
hassl-825	193	5	previously	previously	ADV
hassl-825	193	6	adopted	adopt	VERB
hassl-825	193	7	by	by	ADP
hassl-825	193	8	haniffa	haniffa	NOUN
hassl-825	193	9	and	and	CCONJ
hassl-825	193	10	cooke	cooke	PROPN
hassl-825	193	11	(	(	PUNCT
hassl-825	193	12	2005	2005	NUM
hassl-825	193	13	)	)	PUNCT
hassl-825	193	14	and	and	CCONJ
hassl-825	193	15	li	li	PROPN
hassl-825	193	16	et	et	PROPN
hassl-825	193	17	al	al	PROPN
hassl-825	193	18	.	.	PROPN
hassl-825	194	1	(	(	PUNCT
hassl-825	194	2	2008	2008	NUM
hassl-825	194	3	)	)	PUNCT
hassl-825	194	4	.	.	PUNCT
hassl-825	195	1	3.4	3.4	NUM
hassl-825	195	2	.	.	PUNCT
hassl-825	195	3	hypothesized	hypothesized	ADJ
hassl-825	195	4	and	and	CCONJ
hassl-825	195	5	control	control	VERB
hassl-825	195	6	variables	variable	NOUN
hassl-825	195	7	to	to	PART
hassl-825	195	8	measure	measure	VERB
hassl-825	195	9	corporate	corporate	ADJ
hassl-825	195	10	governance	governance	NOUN
hassl-825	195	11	,	,	PUNCT
hassl-825	195	12	family	family	NOUN
hassl-825	195	13	ownership	ownership	NOUN
hassl-825	195	14	(	(	PUNCT
hassl-825	195	15	fo	fo	NOUN
hassl-825	195	16	)	)	PUNCT
hassl-825	195	17	,	,	PUNCT
hassl-825	195	18	foreign	foreign	ADJ
hassl-825	195	19	ownership	ownership	NOUN
hassl-825	195	20	(	(	PUNCT
hassl-825	195	21	foro	foro	PROPN
hassl-825	195	22	)	)	PUNCT
hassl-825	195	23	,	,	PUNCT
hassl-825	195	24	board	board	NOUN
hassl-825	195	25	independence	independence	NOUN
hassl-825	195	26	(	(	PUNCT
hassl-825	195	27	bind	bind	NOUN
hassl-825	195	28	)	)	PUNCT
hassl-825	195	29	,	,	PUNCT
hassl-825	195	30	ceo	ceo	NOUN
hassl-825	195	31	duality	duality	NOUN
hassl-825	195	32	(	(	PUNCT
hassl-825	195	33	duceo	duceo	ADJ
hassl-825	195	34	)	)	PUNCT
hassl-825	195	35	,	,	PUNCT
hassl-825	195	36	family	family	NOUN
hassl-825	195	37	duality	duality	NOUN
hassl-825	195	38	(	(	PUNCT
hassl-825	195	39	fdu	fdu	ADJ
hassl-825	195	40	)	)	PUNCT
hassl-825	195	41	,	,	PUNCT
hassl-825	195	42	and	and	CCONJ
hassl-825	195	43	audit	audit	NOUN
hassl-825	195	44	committee	committee	NOUN
hassl-825	195	45	(	(	PUNCT
hassl-825	195	46	auc	auc	NOUN
hassl-825	195	47	)	)	PUNCT
hassl-825	195	48	were	be	AUX
hassl-825	195	49	incorporated	incorporate	VERB
hassl-825	195	50	into	into	ADP
hassl-825	195	51	the	the	DET
hassl-825	195	52	proposed	propose	VERB
hassl-825	195	53	model	model	NOUN
hassl-825	195	54	,	,	PUNCT
hassl-825	195	55	along	along	ADP
hassl-825	195	56	with	with	ADP
hassl-825	195	57	several	several	ADJ
hassl-825	195	58	control	control	NOUN
hassl-825	195	59	variables	variable	NOUN
hassl-825	195	60	,	,	PUNCT
hassl-825	195	61	as	as	SCONJ
hassl-825	195	62	indicated	indicate	VERB
hassl-825	195	63	by	by	ADP
hassl-825	195	64	equation	equation	NOUN
hassl-825	195	65	1	1	NUM
hassl-825	195	66	namely	namely	ADV
hassl-825	195	67	firms	firm	NOUN
hassl-825	195	68	size	size	NOUN
hassl-825	195	69	(	(	PUNCT
hassl-825	195	70	size	size	NOUN
hassl-825	195	71	)	)	PUNCT
hassl-825	195	72	,	,	PUNCT
hassl-825	195	73	firm	firm	ADJ
hassl-825	195	74	age	age	NOUN
hassl-825	195	75	(	(	PUNCT
hassl-825	195	76	age	age	NOUN
hassl-825	195	77	)	)	PUNCT
hassl-825	195	78	,	,	PUNCT
hassl-825	195	79	degree	degree	NOUN
hassl-825	195	80	of	of	ADP
hassl-825	195	81	leverage	leverage	NOUN
hassl-825	195	82	(	(	PUNCT
hassl-825	195	83	lev	lev	NOUN
hassl-825	195	84	)	)	PUNCT
hassl-825	195	85	,	,	PUNCT
hassl-825	195	86	and	and	CCONJ
hassl-825	195	87	return	return	VERB
hassl-825	195	88	on	on	ADP
hassl-825	195	89	assets	asset	NOUN
hassl-825	195	90	(	(	PUNCT
hassl-825	195	91	roa	roa	NOUN
hassl-825	195	92	)	)	PUNCT
hassl-825	195	93	.	.	PUNCT
hassl-825	196	1	in	in	ADP
hassl-825	196	2	the	the	DET
hassl-825	196	3	present	present	ADJ
hassl-825	196	4	study	study	NOUN
hassl-825	196	5	,	,	PUNCT
hassl-825	196	6	a	a	DET
hassl-825	196	7	quadratic	quadratic	ADJ
hassl-825	196	8	specification	specification	NOUN
hassl-825	196	9	of	of	ADP
hassl-825	196	10	fown	fown	PROPN
hassl-825	196	11	variable	variable	NOUN
hassl-825	196	12	was	be	AUX
hassl-825	196	13	adopted	adopt	VERB
hassl-825	196	14	,	,	PUNCT
hassl-825	196	15	since	since	SCONJ
hassl-825	196	16	a	a	DET
hassl-825	196	17	non	non	ADJ
hassl-825	196	18	-	-	ADJ
hassl-825	196	19	linear	linear	ADJ
hassl-825	196	20	relationship	relationship	NOUN
hassl-825	196	21	between	between	ADP
hassl-825	196	22	family	family	NOUN
hassl-825	196	23	ownership	ownership	NOUN
hassl-825	196	24	and	and	CCONJ
hassl-825	196	25	the	the	DET
hassl-825	196	26	extent	extent	NOUN
hassl-825	196	27	of	of	ADP
hassl-825	196	28	icd	icd	PROPN
hassl-825	196	29	is	be	AUX
hassl-825	196	30	hypothesized	hypothesize	VERB
hassl-825	196	31	.	.	PUNCT
hassl-825	197	1	the	the	DET
hassl-825	197	2	rationale	rationale	NOUN
hassl-825	197	3	behind	behind	ADP
hassl-825	197	4	using	use	VERB
hassl-825	197	5	firm	firm	ADJ
hassl-825	197	6	size	size	NOUN
hassl-825	197	7	as	as	SCONJ
hassl-825	197	8	the	the	DET
hassl-825	197	9	control	control	NOUN
hassl-825	197	10	variable	variable	NOUN
hassl-825	197	11	is	be	AUX
hassl-825	197	12	that	that	SCONJ
hassl-825	197	13	,	,	PUNCT
hassl-825	197	14	unlike	unlike	ADP
hassl-825	197	15	small	small	ADJ
hassl-825	197	16	or	or	CCONJ
hassl-825	197	17	medium	medium	ADJ
hassl-825	197	18	-	-	PUNCT
hassl-825	197	19	sized	sized	ADJ
hassl-825	197	20	firms	firm	NOUN
hassl-825	197	21	,	,	PUNCT
hassl-825	197	22	large	large	ADJ
hassl-825	197	23	-	-	PUNCT
hassl-825	197	24	sized	sized	ADJ
hassl-825	197	25	firms	firm	NOUN
hassl-825	197	26	can	can	AUX
hassl-825	197	27	disclose	disclose	VERB
hassl-825	197	28	more	more	ADV
hassl-825	197	29	voluntary	voluntary	ADJ
hassl-825	197	30	information	information	NOUN
hassl-825	197	31	in	in	ADP
hassl-825	197	32	order	order	NOUN
hassl-825	197	33	to	to	PART
hassl-825	197	34	mitigate	mitigate	VERB
hassl-825	197	35	the	the	DET
hassl-825	197	36	conflict	conflict	NOUN
hassl-825	197	37	between	between	ADP
hassl-825	197	38	the	the	DET
hassl-825	197	39	managers	manager	NOUN
hassl-825	197	40	and	and	CCONJ
hassl-825	197	41	shareholders	shareholder	NOUN
hassl-825	197	42	.	.	PUNCT
hassl-825	198	1	likewise	likewise	ADV
hassl-825	198	2	,	,	PUNCT
hassl-825	198	3	long	long	ADV
hassl-825	198	4	-	-	PUNCT
hassl-825	198	5	established	establish	VERB
hassl-825	198	6	firms	firm	NOUN
hassl-825	198	7	have	have	AUX
hassl-825	198	8	developed	develop	VERB
hassl-825	198	9	reputation	reputation	NOUN
hassl-825	198	10	over	over	ADP
hassl-825	198	11	time	time	NOUN
hassl-825	198	12	and	and	CCONJ
hassl-825	198	13	would	would	AUX
hassl-825	198	14	thus	thus	ADV
hassl-825	198	15	be	be	AUX
hassl-825	198	16	more	more	ADV
hassl-825	198	17	likely	likely	ADJ
hassl-825	198	18	to	to	PART
hassl-825	198	19	voluntarily	voluntarily	ADV
hassl-825	198	20	disclose	disclose	VERB
hassl-825	198	21	information	information	NOUN
hassl-825	198	22	to	to	PART
hassl-825	198	23	support	support	VERB
hassl-825	198	24	their	their	PRON
hassl-825	198	25	standing	standing	NOUN
hassl-825	198	26	in	in	ADP
hassl-825	198	27	the	the	DET
hassl-825	198	28	market	market	NOUN
hassl-825	198	29	.	.	PUNCT
hassl-825	199	1	further	far	ADV
hassl-825	199	2	,	,	PUNCT
hassl-825	199	3	firms	firm	NOUN
hassl-825	199	4	with	with	ADP
hassl-825	199	5	high	high	ADJ
hassl-825	199	6	leverage	leverage	NOUN
hassl-825	199	7	have	have	VERB
hassl-825	199	8	a	a	DET
hassl-825	199	9	higher	high	ADJ
hassl-825	199	10	external	external	ADJ
hassl-825	199	11	pressure	pressure	NOUN
hassl-825	199	12	from	from	ADP
hassl-825	199	13	creditors	creditor	NOUN
hassl-825	199	14	and	and	CCONJ
hassl-825	199	15	other	other	ADJ
hassl-825	199	16	stakeholders	stakeholder	NOUN
hassl-825	199	17	,	,	PUNCT
hassl-825	199	18	and	and	CCONJ
hassl-825	199	19	will	will	AUX
hassl-825	199	20	thus	thus	ADV
hassl-825	199	21	typically	typically	ADV
hassl-825	199	22	disclose	disclose	VERB
hassl-825	199	23	more	more	ADV
hassl-825	199	24	voluntarily	voluntarily	ADJ
hassl-825	199	25	information	information	NOUN
hassl-825	199	26	(	(	PUNCT
hassl-825	199	27	arvidsson	arvidsson	NOUN
hassl-825	199	28	,	,	PUNCT
hassl-825	199	29	2003	2003	NUM
hassl-825	199	30	)	)	PUNCT
hassl-825	199	31	.	.	PUNCT
hassl-825	200	1	lastly	lastly	ADV
hassl-825	200	2	,	,	PUNCT
hassl-825	200	3	highly	highly	ADV
hassl-825	200	4	profitable	profitable	ADJ
hassl-825	200	5	companies	company	NOUN
hassl-825	200	6	tend	tend	VERB
hassl-825	200	7	to	to	PART
hassl-825	200	8	disclose	disclose	VERB
hassl-825	200	9	more	more	ADJ
hassl-825	200	10	information	information	NOUN
hassl-825	200	11	as	as	SCONJ
hassl-825	200	12	this	this	PRON
hassl-825	200	13	enhances	enhance	VERB
hassl-825	200	14	their	their	PRON
hassl-825	200	15	market	market	NOUN
hassl-825	200	16	reputation	reputation	NOUN
hassl-825	200	17	(	(	PUNCT
hassl-825	200	18	ousama	ousama	NOUN
hassl-825	200	19	et	et	PROPN
hassl-825	200	20	al	al	PROPN
hassl-825	200	21	.	.	PROPN
hassl-825	200	22	,	,	PUNCT
hassl-825	200	23	2012	2012	NUM
hassl-825	200	24	)	)	PUNCT
hassl-825	200	25	.	.	PUNCT
hassl-825	201	1	3.5	3.5	NUM
hassl-825	201	2	.	.	PUNCT
hassl-825	201	3	estimation	estimation	NOUN
hassl-825	201	4	technique	technique	NOUN
hassl-825	201	5	following	follow	VERB
hassl-825	201	6	zhu	zhu	PROPN
hassl-825	201	7	and	and	CCONJ
hassl-825	201	8	pollin	pollin	PROPN
hassl-825	201	9	(	(	PUNCT
hassl-825	201	10	2005	2005	NUM
hassl-825	201	11	)	)	PUNCT
hassl-825	201	12	and	and	CCONJ
hassl-825	201	13	quartey	quartey	PROPN
hassl-825	201	14	(	(	PUNCT
hassl-825	201	15	2010	2010	NUM
hassl-825	201	16	)	)	PUNCT
hassl-825	201	17	in	in	ADP
hassl-825	201	18	this	this	DET
hassl-825	201	19	work	work	NOUN
hassl-825	201	20	,	,	PUNCT
hassl-825	201	21	quadratic	quadratic	ADJ
hassl-825	201	22	regression	regression	NOUN
hassl-825	201	23	was	be	AUX
hassl-825	201	24	applied	apply	VERB
hassl-825	201	25	to	to	PART
hassl-825	201	26	estimate	estimate	VERB
hassl-825	201	27	the	the	DET
hassl-825	201	28	association	association	NOUN
hassl-825	201	29	between	between	ADP
hassl-825	201	30	icd	icd	PROPN
hassl-825	201	31	and	and	CCONJ
hassl-825	201	32	corporate	corporate	ADJ
hassl-825	201	33	governance	governance	NOUN
hassl-825	201	34	.	.	PUNCT
hassl-825	202	1	as	as	SCONJ
hassl-825	202	2	the	the	DET
hassl-825	202	3	present	present	ADJ
hassl-825	202	4	study	study	NOUN
hassl-825	202	5	focuses	focus	VERB
hassl-825	202	6	on	on	ADP
hassl-825	202	7	pakistani	pakistani	ADJ
hassl-825	202	8	firms	firm	NOUN
hassl-825	202	9	,	,	PUNCT
hassl-825	202	10	a	a	DET
hassl-825	202	11	nonlinear	nonlinear	ADJ
hassl-825	202	12	(	(	PUNCT
hassl-825	202	13	quadratic	quadratic	ADJ
hassl-825	202	14	)	)	PUNCT
hassl-825	202	15	relationship	relationship	NOUN
hassl-825	202	16	between	between	ADP
hassl-825	202	17	family	family	NOUN
hassl-825	202	18	ownership	ownership	NOUN
hassl-825	202	19	and	and	CCONJ
hassl-825	202	20	ic	ic	PROPN
hassl-825	202	21	disclosure	disclosure	NOUN
hassl-825	202	22	is	be	AUX
hassl-825	202	23	expected	expect	VERB
hassl-825	202	24	.	.	PUNCT
hassl-825	203	1	thus	thus	ADV
hassl-825	203	2	,	,	PUNCT
hassl-825	203	3	this	this	DET
hassl-825	203	4	technique	technique	NOUN
hassl-825	203	5	is	be	AUX
hassl-825	203	6	appropriate	appropriate	ADJ
hassl-825	203	7	,	,	PUNCT
hassl-825	203	8	as	as	SCONJ
hassl-825	203	9	it	it	PRON
hassl-825	203	10	allows	allow	VERB
hassl-825	203	11	us	we	PRON
hassl-825	203	12	to	to	PART
hassl-825	203	13	estimate	estimate	VERB
hassl-825	203	14	the	the	DET
hassl-825	203	15	threshold	threshold	NOUN
hassl-825	203	16	level	level	NOUN
hassl-825	203	17	or	or	CCONJ
hassl-825	203	18	the	the	DET
hassl-825	203	19	turning	turning	NOUN
hassl-825	203	20	point	point	NOUN
hassl-825	203	21	(	(	PUNCT
hassl-825	203	22	if	if	SCONJ
hassl-825	203	23	any	any	PRON
hassl-825	203	24	)	)	PUNCT
hassl-825	203	25	above	above	ADP
hassl-825	203	26	which	which	PRON
hassl-825	203	27	family	family	NOUN
hassl-825	203	28	ownership	ownership	NOUN
hassl-825	203	29	exerts	exert	VERB
hassl-825	203	30	a	a	DET
hassl-825	203	31	negative	negative	ADJ
hassl-825	203	32	effect	effect	NOUN
hassl-825	203	33	on	on	ADP
hassl-825	203	34	intellectual	intellectual	ADJ
hassl-825	203	35	capital	capital	NOUN
hassl-825	203	36	disclosure	disclosure	NOUN
hassl-825	203	37	in	in	ADP
hassl-825	203	38	pakistan	pakistan	PROPN
hassl-825	203	39	.	.	PUNCT
hassl-825	204	1	moreover	moreover	ADV
hassl-825	204	2	,	,	PUNCT
hassl-825	204	3	in	in	ADP
hassl-825	204	4	adopting	adopt	VERB
hassl-825	204	5	this	this	DET
hassl-825	204	6	approach	approach	NOUN
hassl-825	204	7	,	,	PUNCT
hassl-825	204	8	it	it	PRON
hassl-825	204	9	is	be	AUX
hassl-825	204	10	possible	possible	ADJ
hassl-825	204	11	not	not	PART
hassl-825	204	12	only	only	ADV
hassl-825	204	13	to	to	PART
hassl-825	204	14	test	test	VERB
hassl-825	204	15	the	the	DET
hassl-825	204	16	existence	existence	NOUN
hassl-825	204	17	of	of	ADP
hassl-825	204	18	any	any	DET
hassl-825	204	19	non	non	ADJ
hassl-825	204	20	-	-	ADJ
hassl-825	204	21	linear	linear	ADJ
hassl-825	204	22	relationship	relationship	NOUN
hassl-825	204	23	,	,	PUNCT
hassl-825	204	24	but	but	CCONJ
hassl-825	204	25	also	also	ADV
hassl-825	204	26	show	show	VERB
hassl-825	204	27	the	the	DET
hassl-825	204	28	point	point	NOUN
hassl-825	204	29	at	at	ADP
hassl-825	204	30	which	which	PRON
hassl-825	204	31	the	the	DET
hassl-825	204	32	trend	trend	NOUN
hassl-825	204	33	in	in	ADP
hassl-825	204	34	the	the	DET
hassl-825	204	35	relationship	relationship	NOUN
hassl-825	204	36	is	be	AUX
hassl-825	204	37	reversed	reverse	VERB
hassl-825	204	38	.	.	PUNCT
hassl-825	205	1	identifying	identify	VERB
hassl-825	205	2	such	such	DET
hassl-825	205	3	a	a	DET
hassl-825	205	4	point	point	NOUN
hassl-825	205	5	can	can	AUX
hassl-825	205	6	reveal	reveal	VERB
hassl-825	205	7	the	the	DET
hassl-825	205	8	optimal	optimal	ADJ
hassl-825	205	9	percentage	percentage	NOUN
hassl-825	205	10	of	of	ADP
hassl-825	205	11	family	family	NOUN
hassl-825	205	12	ownership	ownership	NOUN
hassl-825	205	13	for	for	ADP
hassl-825	205	14	ic	ic	PROPN
hassl-825	205	15	disclosure	disclosure	NOUN
hassl-825	205	16	.	.	PUNCT
hassl-825	206	1	extant	extant	ADJ
hassl-825	206	2	empirical	empirical	ADJ
hassl-825	206	3	research	research	NOUN
hassl-825	206	4	in	in	ADP
hassl-825	206	5	the	the	DET
hassl-825	206	6	area	area	NOUN
hassl-825	206	7	of	of	ADP
hassl-825	206	8	management	management	NOUN
hassl-825	206	9	,	,	PUNCT
hassl-825	206	10	finance	finance	NOUN
hassl-825	206	11	and	and	CCONJ
hassl-825	206	12	economics	economic	NOUN
hassl-825	206	13	(	(	PUNCT
hassl-825	206	14	e.g.	e.g.	ADV
hassl-825	206	15	,	,	PUNCT
hassl-825	206	16	(	(	PUNCT
hassl-825	206	17	hermes	herme	NOUN
hassl-825	206	18	and	and	CCONJ
hassl-825	206	19	lensink	lensink	PROPN
hassl-825	206	20	,	,	PUNCT
hassl-825	206	21	2001	2001	NUM
hassl-825	206	22	;	;	PUNCT
hassl-825	206	23	clements	clements	PROPN
hassl-825	206	24	et	et	PROPN
hassl-825	206	25	al	al	PROPN
hassl-825	206	26	.	.	PROPN
hassl-825	206	27	,	,	PUNCT
hassl-825	206	28	2005	2005	NUM
hassl-825	206	29	)	)	PUNCT
hassl-825	206	30	)	)	PUNCT
hassl-825	206	31	suggests	suggest	VERB
hassl-825	206	32	that	that	SCONJ
hassl-825	206	33	the	the	DET
hassl-825	206	34	quadratic	quadratic	ADJ
hassl-825	206	35	regression	regression	NOUN
hassl-825	206	36	technique	technique	NOUN
hassl-825	206	37	can	can	AUX
hassl-825	206	38	be	be	AUX
hassl-825	206	39	successfully	successfully	ADV
hassl-825	206	40	adopted	adopt	VERB
hassl-825	206	41	to	to	PART
hassl-825	206	42	model	model	VERB
hassl-825	206	43	non	non	ADJ
hassl-825	206	44	-	-	ADJ
hassl-825	206	45	linear	linear	ADJ
hassl-825	206	46	relationships	relationship	NOUN
hassl-825	206	47	.	.	PUNCT
hassl-825	207	1	for	for	ADP
hassl-825	207	2	example	example	NOUN
hassl-825	207	3	,	,	PUNCT
hassl-825	207	4	muttakin	muttakin	PROPN
hassl-825	207	5	et	et	PROPN
hassl-825	207	6	al	al	PROPN
hassl-825	207	7	.	.	PROPN
hassl-825	208	1	(	(	PUNCT
hassl-825	208	2	2015	2015	NUM
hassl-825	208	3	)	)	PUNCT
hassl-825	208	4	applied	apply	VERB
hassl-825	208	5	the	the	DET
hassl-825	208	6	quadratic	quadratic	ADJ
hassl-825	208	7	function	function	NOUN
hassl-825	208	8	to	to	PART
hassl-825	208	9	identify	identify	VERB
hassl-825	208	10	the	the	DET
hassl-825	208	11	inverted	inverted	ADJ
hassl-825	208	12	u	u	NOUN
hassl-825	208	13	-	-	NOUN
hassl-825	208	14	shape	shape	NOUN
hassl-825	208	15	relationship	relationship	NOUN
hassl-825	208	16	between	between	ADP
hassl-825	208	17	corporate	corporate	ADJ
hassl-825	208	18	governance	governance	NOUN
hassl-825	208	19	and	and	CCONJ
hassl-825	208	20	intellectual	intellectual	ADJ
hassl-825	208	21	capital	capital	NOUN
hassl-825	208	22	in	in	ADP
hassl-825	208	23	the	the	DET
hassl-825	208	24	case	case	NOUN
hassl-825	208	25	of	of	ADP
hassl-825	208	26	bangladesh	bangladesh	NOUN
hassl-825	208	27	.	.	PUNCT
hassl-825	209	1	similarly	similarly	ADV
hassl-825	209	2	,	,	PUNCT
hassl-825	209	3	hermes	herme	NOUN
hassl-825	209	4	and	and	CCONJ
hassl-825	209	5	lensink	lensink	PROPN
hassl-825	209	6	(	(	PUNCT
hassl-825	209	7	2001	2001	NUM
hassl-825	209	8	)	)	PUNCT
hassl-825	209	9	used	use	VERB
hassl-825	209	10	the	the	DET
hassl-825	209	11	same	same	ADJ
hassl-825	209	12	approach	approach	NOUN
hassl-825	209	13	to	to	PART
hassl-825	209	14	identify	identify	VERB
hassl-825	209	15	the	the	DET
hassl-825	209	16	optimum	optimum	ADJ
hassl-825	209	17	government	government	NOUN
hassl-825	209	18	size	size	NOUN
hassl-825	209	19	for	for	ADP
hassl-825	209	20	maximizing	maximize	VERB
hassl-825	209	21	the	the	DET
hassl-825	209	22	economic	economic	ADJ
hassl-825	209	23	growth	growth	NOUN
hassl-825	209	24	.	.	PUNCT
hassl-825	210	1	in	in	ADP
hassl-825	210	2	line	line	NOUN
hassl-825	210	3	with	with	ADP
hassl-825	210	4	these	these	DET
hassl-825	210	5	studies	study	NOUN
hassl-825	210	6	,	,	PUNCT
hassl-825	210	7	in	in	ADP
hassl-825	210	8	this	this	DET
hassl-825	210	9	work	work	NOUN
hassl-825	210	10	,	,	PUNCT
hassl-825	210	11	we	we	PRON
hassl-825	210	12	used	use	VERB
hassl-825	210	13	the	the	DET
hassl-825	210	14	following	follow	VERB
hassl-825	210	15	quadratic	quadratic	ADJ
hassl-825	210	16	function	function	NOUN
hassl-825	210	17	to	to	PART
hassl-825	210	18	test	test	VERB
hassl-825	210	19	the	the	DET
hassl-825	210	20	non	non	ADJ
hassl-825	210	21	-	-	ADJ
hassl-825	210	22	linear	linear	ADJ
hassl-825	210	23	relationship	relationship	NOUN
hassl-825	210	24	between	between	ADP
hassl-825	210	25	family	family	NOUN
hassl-825	210	26	ownership	ownership	NOUN
hassl-825	210	27	and	and	CCONJ
hassl-825	210	28	icd	icd	NOUN
hassl-825	210	29	:	:	PUNCT
hassl-825	210	30	humanities	humanity	NOUN
hassl-825	210	31	and	and	CCONJ
hassl-825	210	32	social	social	ADJ
hassl-825	210	33	sciences	science	NOUN
hassl-825	210	34	letters	letter	NOUN
hassl-825	210	35	,	,	PUNCT
hassl-825	210	36	2019	2019	NUM
hassl-825	210	37	,	,	PUNCT
hassl-825	210	38	7(3	7(3	NUM
hassl-825	210	39	):	):	PUNCT
hassl-825	210	40	141	141	NUM
hassl-825	210	41	-	-	SYM
hassl-825	210	42	155	155	NUM
hassl-825	210	43	148	148	NUM
hassl-825	210	44	©	©	PROPN
hassl-825	210	45	2019	2019	NUM
hassl-825	210	46	conscientia	conscientia	PROPN
hassl-825	210	47	beam	beam	PROPN
hassl-825	210	48	.	.	PUNCT
hassl-825	211	1	all	all	DET
hassl-825	211	2	rights	right	NOUN
hassl-825	211	3	reserved	reserve	VERB
hassl-825	211	4	.	.	PUNCT
hassl-825	212	1	+	+	CCONJ
hassl-825	212	2	(	(	PUNCT
hassl-825	212	3	2	2	X
hassl-825	212	4	)	)	PUNCT
hassl-825	212	5	in	in	ADP
hassl-825	212	6	equation	equation	NOUN
hassl-825	212	7	2	2	NUM
hassl-825	212	8	all	all	DET
hassl-825	212	9	variables	variable	NOUN
hassl-825	212	10	,	,	PUNCT
hassl-825	212	11	except	except	SCONJ
hassl-825	212	12	the	the	DET
hassl-825	212	13	squared	square	VERB
hassl-825	212	14	family	family	NOUN
hassl-825	212	15	ownership	ownership	NOUN
hassl-825	212	16	,	,	PUNCT
hassl-825	212	17	i.e.	i.e.	X
hassl-825	212	18	,	,	PUNCT
hassl-825	212	19	are	be	AUX
hassl-825	212	20	as	as	ADV
hassl-825	212	21	defined	define	VERB
hassl-825	212	22	in	in	ADP
hassl-825	212	23	equation	equation	NOUN
hassl-825	212	24	1	1	NUM
hassl-825	212	25	.	.	PUNCT
hassl-825	213	1	as	as	SCONJ
hassl-825	213	2	discussed	discuss	VERB
hassl-825	213	3	in	in	ADP
hassl-825	213	4	pertinent	pertinent	ADJ
hassl-825	213	5	literature	literature	NOUN
hassl-825	213	6	,	,	PUNCT
hassl-825	213	7	intellectual	intellectual	ADJ
hassl-825	213	8	capital	capital	NOUN
hassl-825	213	9	disclosure	disclosure	NOUN
hassl-825	213	10	can	can	AUX
hassl-825	213	11	be	be	AUX
hassl-825	213	12	divided	divide	VERB
hassl-825	213	13	into	into	ADP
hassl-825	213	14	three	three	NUM
hassl-825	213	15	categories	category	NOUN
hassl-825	213	16	,	,	PUNCT
hassl-825	213	17	namely	namely	ADV
hassl-825	213	18	internal	internal	ADJ
hassl-825	213	19	,	,	PUNCT
hassl-825	213	20	external	external	ADJ
hassl-825	213	21	,	,	PUNCT
hassl-825	213	22	and	and	CCONJ
hassl-825	213	23	human	human	ADJ
hassl-825	213	24	capital	capital	NOUN
hassl-825	213	25	.	.	PUNCT
hassl-825	214	1	in	in	ADP
hassl-825	214	2	order	order	NOUN
hassl-825	214	3	to	to	PART
hassl-825	214	4	establish	establish	VERB
hassl-825	214	5	which	which	DET
hassl-825	214	6	dimension	dimension	NOUN
hassl-825	214	7	of	of	ADP
hassl-825	214	8	ic	ic	PROPN
hassl-825	214	9	disclosure	disclosure	NOUN
hassl-825	214	10	is	be	AUX
hassl-825	214	11	affected	affect	VERB
hassl-825	214	12	the	the	DET
hassl-825	214	13	most	most	ADJ
hassl-825	214	14	by	by	ADP
hassl-825	214	15	corporate	corporate	ADJ
hassl-825	214	16	governance	governance	NOUN
hassl-825	214	17	,	,	PUNCT
hassl-825	214	18	we	we	PRON
hassl-825	214	19	have	have	AUX
hassl-825	214	20	also	also	ADV
hassl-825	214	21	estimated	estimate	VERB
hassl-825	214	22	the	the	DET
hassl-825	214	23	following	follow	VERB
hassl-825	214	24	three	three	NUM
hassl-825	214	25	models	model	NOUN
hassl-825	214	26	:	:	PUNCT
hassl-825	214	27	+	+	CCONJ
hassl-825	214	28	(	(	PUNCT
hassl-825	214	29	3	3	X
hassl-825	214	30	)	)	PUNCT
hassl-825	214	31	+	+	CCONJ
hassl-825	214	32	(	(	PUNCT
hassl-825	214	33	4	4	NUM
hassl-825	214	34	)	)	PUNCT
hassl-825	214	35	+	+	CCONJ
hassl-825	214	36	(	(	PUNCT
hassl-825	214	37	5	5	NUM
hassl-825	214	38	)	)	PUNCT
hassl-825	214	39	in	in	ADP
hassl-825	214	40	model	model	NOUN
hassl-825	214	41	2	2	NUM
hassl-825	214	42	,	,	PUNCT
hassl-825	214	43	3	3	NUM
hassl-825	214	44	,	,	PUNCT
hassl-825	214	45	4	4	NUM
hassl-825	214	46	,	,	PUNCT
hassl-825	214	47	and	and	CCONJ
hassl-825	214	48	5	5	NUM
hassl-825	214	49	,	,	PUNCT
hassl-825	214	50	we	we	PRON
hassl-825	214	51	expect	expect	VERB
hassl-825	214	52	to	to	PART
hassl-825	214	53	be	be	AUX
hassl-825	214	54	positive	positive	ADJ
hassl-825	214	55	,	,	PUNCT
hassl-825	214	56	reflecting	reflect	VERB
hassl-825	214	57	the	the	DET
hassl-825	214	58	positive	positive	ADJ
hassl-825	214	59	effect	effect	NOUN
hassl-825	214	60	of	of	ADP
hassl-825	214	61	low	low	ADJ
hassl-825	214	62	family	family	NOUN
hassl-825	214	63	ownership	ownership	NOUN
hassl-825	214	64	(	(	PUNCT
hassl-825	214	65	fo	fo	NOUN
hassl-825	214	66	)	)	PUNCT
hassl-825	214	67	on	on	ADP
hassl-825	214	68	ic	ic	PROPN
hassl-825	214	69	disclosure	disclosure	PROPN
hassl-825	214	70	(	(	PUNCT
hassl-825	214	71	icd	icd	PROPN
hassl-825	214	72	)	)	PUNCT
hassl-825	214	73	.	.	PUNCT
hassl-825	215	1	conversely	conversely	ADV
hassl-825	215	2	,	,	PUNCT
hassl-825	215	3	is	be	AUX
hassl-825	215	4	expected	expect	VERB
hassl-825	215	5	to	to	PART
hassl-825	215	6	have	have	VERB
hassl-825	215	7	negative	negative	ADJ
hassl-825	215	8	sign	sign	NOUN
hassl-825	215	9	,	,	PUNCT
hassl-825	215	10	indicating	indicate	VERB
hassl-825	215	11	an	an	DET
hassl-825	215	12	adverse	adverse	ADJ
hassl-825	215	13	effect	effect	NOUN
hassl-825	215	14	of	of	ADP
hassl-825	215	15	family	family	NOUN
hassl-825	215	16	ownership	ownership	NOUN
hassl-825	215	17	after	after	ADP
hassl-825	215	18	the	the	DET
hassl-825	215	19	turning	turning	NOUN
hassl-825	215	20	point	point	NOUN
hassl-825	215	21	on	on	ADP
hassl-825	215	22	the	the	DET
hassl-825	215	23	inverted	invert	VERB
hassl-825	215	24	u	u	NOUN
hassl-825	215	25	-	-	NOUN
hassl-825	215	26	shape	shape	NOUN
hassl-825	215	27	curve	curve	NOUN
hassl-825	215	28	.	.	PUNCT
hassl-825	216	1	since	since	SCONJ
hassl-825	216	2	a	a	DET
hassl-825	216	3	squared	square	VERB
hassl-825	216	4	variable	variable	ADJ
hassl-825	216	5	increases	increase	NOUN
hassl-825	216	6	in	in	ADP
hassl-825	216	7	value	value	NOUN
hassl-825	216	8	faster	fast	ADV
hassl-825	216	9	than	than	ADP
hassl-825	216	10	a	a	DET
hassl-825	216	11	linear	linear	ADJ
hassl-825	216	12	variable	variable	NOUN
hassl-825	216	13	,	,	PUNCT
hassl-825	216	14	any	any	DET
hassl-825	216	15	negative	negative	ADJ
hassl-825	216	16	effects	effect	NOUN
hassl-825	216	17	of	of	ADP
hassl-825	216	18	family	family	NOUN
hassl-825	216	19	ownership	ownership	NOUN
hassl-825	216	20	will	will	AUX
hassl-825	216	21	eventually	eventually	ADV
hassl-825	216	22	overshadow	overshadow	VERB
hassl-825	216	23	the	the	DET
hassl-825	216	24	positive	positive	ADJ
hassl-825	216	25	ones	one	NOUN
hassl-825	216	26	.	.	PUNCT
hassl-825	217	1	moreover	moreover	ADV
hassl-825	217	2	,	,	PUNCT
hassl-825	217	3	the	the	DET
hassl-825	217	4	combination	combination	NOUN
hassl-825	217	5	of	of	ADP
hassl-825	217	6	a	a	DET
hassl-825	217	7	positive	positive	ADJ
hassl-825	217	8	and	and	CCONJ
hassl-825	217	9	significant	significant	ADJ
hassl-825	217	10	linear	linear	ADJ
hassl-825	217	11	term	term	NOUN
hassl-825	217	12	with	with	ADP
hassl-825	217	13	a	a	DET
hassl-825	217	14	negative	negative	ADJ
hassl-825	217	15	and	and	CCONJ
hassl-825	217	16	significant	significant	ADJ
hassl-825	217	17	squared	squared	ADJ
hassl-825	217	18	term	term	NOUN
hassl-825	217	19	suggests	suggest	VERB
hassl-825	217	20	that	that	SCONJ
hassl-825	217	21	the	the	DET
hassl-825	217	22	impact	impact	NOUN
hassl-825	217	23	of	of	ADP
hassl-825	217	24	family	family	NOUN
hassl-825	217	25	ownership	ownership	NOUN
hassl-825	217	26	on	on	ADP
hassl-825	217	27	the	the	DET
hassl-825	217	28	company	company	NOUN
hassl-825	217	29	output	output	NOUN
hassl-825	217	30	can	can	AUX
hassl-825	217	31	be	be	AUX
hassl-825	217	32	described	describe	VERB
hassl-825	217	33	as	as	ADP
hassl-825	217	34	an	an	DET
hassl-825	217	35	inverted	inverted	ADJ
hassl-825	217	36	u	u	ADJ
hassl-825	217	37	-	-	ADJ
hassl-825	217	38	shaped	shape	VERB
hassl-825	217	39	curve	curve	NOUN
hassl-825	217	40	.	.	PUNCT
hassl-825	218	1	moreover	moreover	ADV
hassl-825	218	2	,	,	PUNCT
hassl-825	218	3	it	it	PRON
hassl-825	218	4	supports	support	VERB
hassl-825	218	5	the	the	DET
hassl-825	218	6	view	view	NOUN
hassl-825	218	7	that	that	SCONJ
hassl-825	218	8	the	the	DET
hassl-825	218	9	family	family	NOUN
hassl-825	218	10	ownership	ownership	NOUN
hassl-825	218	11	effects	effect	NOUN
hassl-825	218	12	shift	shift	VERB
hassl-825	218	13	from	from	ADP
hassl-825	218	14	positive	positive	ADJ
hassl-825	218	15	to	to	ADP
hassl-825	218	16	negative	negative	ADJ
hassl-825	218	17	when	when	SCONJ
hassl-825	218	18	ownership	ownership	NOUN
hassl-825	218	19	surpasses	surpass	VERB
hassl-825	218	20	some	some	DET
hassl-825	218	21	threshold	threshold	NOUN
hassl-825	218	22	level	level	NOUN
hassl-825	218	23	.	.	PUNCT
hassl-825	219	1	the	the	DET
hassl-825	219	2	peak	peak	NOUN
hassl-825	219	3	of	of	ADP
hassl-825	219	4	the	the	DET
hassl-825	219	5	quadratic	quadratic	ADJ
hassl-825	219	6	function	function	NOUN
hassl-825	219	7	identifies	identify	VERB
hassl-825	219	8	the	the	DET
hassl-825	219	9	family	family	NOUN
hassl-825	219	10	ownership	ownership	NOUN
hassl-825	219	11	threshold	threshold	NOUN
hassl-825	219	12	level	level	NOUN
hassl-825	219	13	above	above	ADP
hassl-825	219	14	which	which	PRON
hassl-825	219	15	the	the	DET
hassl-825	219	16	marginal	marginal	ADJ
hassl-825	219	17	effect	effect	NOUN
hassl-825	219	18	of	of	ADP
hassl-825	219	19	family	family	NOUN
hassl-825	219	20	ownership	ownership	NOUN
hassl-825	219	21	becomes	become	VERB
hassl-825	219	22	negative	negative	ADJ
hassl-825	219	23	.	.	PUNCT
hassl-825	220	1	in	in	ADP
hassl-825	220	2	order	order	NOUN
hassl-825	220	3	to	to	PART
hassl-825	220	4	ascertain	ascertain	VERB
hassl-825	220	5	whether	whether	SCONJ
hassl-825	220	6	the	the	DET
hassl-825	220	7	hypothesis	hypothesis	NOUN
hassl-825	220	8	of	of	ADP
hassl-825	220	9	non	non	ADJ
hassl-825	220	10	-	-	ADJ
hassl-825	220	11	linear	linear	ADJ
hassl-825	220	12	effect	effect	NOUN
hassl-825	220	13	of	of	ADP
hassl-825	220	14	family	family	NOUN
hassl-825	220	15	ownership	ownership	NOUN
hassl-825	220	16	(	(	PUNCT
hassl-825	220	17	fo	fo	NOUN
hassl-825	220	18	)	)	PUNCT
hassl-825	220	19	on	on	ADP
hassl-825	220	20	ic	ic	PROPN
hassl-825	220	21	disclosure	disclosure	PROPN
hassl-825	220	22	(	(	PUNCT
hassl-825	220	23	icd	icd	PROPN
hassl-825	220	24	)	)	PUNCT
hassl-825	220	25	is	be	AUX
hassl-825	220	26	supported	support	VERB
hassl-825	220	27	,	,	PUNCT
hassl-825	220	28	equation	equation	NOUN
hassl-825	220	29	2	2	NUM
hassl-825	220	30	is	be	AUX
hassl-825	220	31	estimated	estimate	VERB
hassl-825	220	32	and	and	CCONJ
hassl-825	220	33	the	the	DET
hassl-825	220	34	significance	significance	NOUN
hassl-825	220	35	of	of	ADP
hassl-825	220	36	the	the	DET
hassl-825	220	37	coefficients	coefficient	NOUN
hassl-825	220	38	of	of	ADP
hassl-825	220	39	the	the	DET
hassl-825	220	40	linear	linear	ADJ
hassl-825	220	41	and	and	CCONJ
hassl-825	220	42	squared	squared	ADJ
hassl-825	220	43	terms	term	NOUN
hassl-825	220	44	is	be	AUX
hassl-825	220	45	assessed	assess	VERB
hassl-825	220	46	.	.	PUNCT
hassl-825	221	1	if	if	SCONJ
hassl-825	221	2	both	both	DET
hassl-825	221	3	coefficients	coefficient	NOUN
hassl-825	221	4	are	be	AUX
hassl-825	221	5	significantly	significantly	ADV
hassl-825	221	6	different	different	ADJ
hassl-825	221	7	from	from	ADP
hassl-825	221	8	zero	zero	NUM
hassl-825	221	9	,	,	PUNCT
hassl-825	221	10	the	the	DET
hassl-825	221	11	peak	peak	NOUN
hassl-825	221	12	of	of	ADP
hassl-825	221	13	the	the	DET
hassl-825	221	14	quadratic	quadratic	ADJ
hassl-825	221	15	function	function	NOUN
hassl-825	221	16	can	can	AUX
hassl-825	221	17	be	be	AUX
hassl-825	221	18	determined	determine	VERB
hassl-825	221	19	,	,	PUNCT
hassl-825	221	20	thus	thus	ADV
hassl-825	221	21	revealing	reveal	VERB
hassl-825	221	22	the	the	DET
hassl-825	221	23	critical	critical	ADJ
hassl-825	221	24	point	point	NOUN
hassl-825	221	25	above	above	ADP
hassl-825	221	26	which	which	PRON
hassl-825	221	27	the	the	DET
hassl-825	221	28	marginal	marginal	ADJ
hassl-825	221	29	impact	impact	NOUN
hassl-825	221	30	of	of	ADP
hassl-825	221	31	family	family	NOUN
hassl-825	221	32	ownership	ownership	NOUN
hassl-825	221	33	on	on	ADP
hassl-825	221	34	icd	icd	PROPN
hassl-825	221	35	is	be	AUX
hassl-825	221	36	negative	negative	ADJ
hassl-825	221	37	.	.	PUNCT
hassl-825	222	1	to	to	PART
hassl-825	222	2	calculate	calculate	VERB
hassl-825	222	3	the	the	DET
hassl-825	222	4	critical	critical	ADJ
hassl-825	222	5	point	point	NOUN
hassl-825	222	6	corresponding	correspond	VERB
hassl-825	222	7	to	to	ADP
hassl-825	222	8	the	the	DET
hassl-825	222	9	fo	fo	NOUN
hassl-825	222	10	threshold	threshold	NOUN
hassl-825	222	11	level	level	NOUN
hassl-825	222	12	,	,	PUNCT
hassl-825	222	13	the	the	DET
hassl-825	222	14	partial	partial	ADJ
hassl-825	222	15	derivative	derivative	NOUN
hassl-825	222	16	of	of	ADP
hassl-825	222	17	equation	equation	NOUN
hassl-825	222	18	2	2	NUM
hassl-825	222	19	is	be	AUX
hassl-825	222	20	computed	compute	VERB
hassl-825	222	21	with	with	ADP
hassl-825	222	22	respect	respect	NOUN
hassl-825	222	23	to	to	ADP
hassl-825	222	24	fo	fo	PROPN
hassl-825	222	25	.	.	PUNCT
hassl-825	223	1	the	the	DET
hassl-825	223	2	derivative	derivative	ADJ
hassl-825	223	3	yields	yield	NOUN
hassl-825	223	4	equation	equation	NOUN
hassl-825	223	5	6	6	NUM
hassl-825	223	6	below	below	ADV
hassl-825	223	7	,	,	PUNCT
hassl-825	223	8	which	which	PRON
hassl-825	223	9	is	be	AUX
hassl-825	223	10	set	set	VERB
hassl-825	223	11	equal	equal	ADJ
hassl-825	223	12	to	to	ADP
hassl-825	223	13	zero	zero	NUM
hassl-825	223	14	:	:	PUNCT
hassl-825	223	15	/	/	SYM
hassl-825	223	16	=	=	SYM
hassl-825	223	17	=	=	SYM
hassl-825	223	18	0	0	NUM
hassl-825	223	19	(	(	PUNCT
hassl-825	223	20	6	6	NUM
hassl-825	223	21	)	)	PUNCT
hassl-825	223	22	humanities	humanity	NOUN
hassl-825	223	23	and	and	CCONJ
hassl-825	223	24	social	social	ADJ
hassl-825	223	25	sciences	science	NOUN
hassl-825	223	26	letters	letter	NOUN
hassl-825	223	27	,	,	PUNCT
hassl-825	223	28	2019	2019	NUM
hassl-825	223	29	,	,	PUNCT
hassl-825	223	30	7(3	7(3	NUM
hassl-825	223	31	):	):	PUNCT
hassl-825	223	32	141	141	NUM
hassl-825	223	33	-	-	SYM
hassl-825	223	34	155	155	NUM
hassl-825	223	35	149	149	NUM
hassl-825	223	36	©	©	PROPN
hassl-825	223	37	2019	2019	NUM
hassl-825	223	38	conscientia	conscientia	PROPN
hassl-825	223	39	beam	beam	PROPN
hassl-825	223	40	.	.	PUNCT
hassl-825	224	1	all	all	DET
hassl-825	224	2	rights	right	NOUN
hassl-825	224	3	reserved	reserve	VERB
hassl-825	224	4	.	.	PUNCT
hassl-825	225	1	solving	solve	VERB
hassl-825	225	2	the	the	DET
hassl-825	225	3	above	above	ADJ
hassl-825	225	4	equation	equation	NOUN
hassl-825	225	5	for	for	ADP
hassl-825	225	6	fo	fo	ADP
hassl-825	225	7	reveals	reveal	VERB
hassl-825	225	8	the	the	DET
hassl-825	225	9	critical	critical	ADJ
hassl-825	225	10	point	point	NOUN
hassl-825	225	11	in	in	ADP
hassl-825	225	12	family	family	NOUN
hassl-825	225	13	ownership	ownership	NOUN
hassl-825	225	14	beyond	beyond	ADP
hassl-825	225	15	which	which	PRON
hassl-825	225	16	its	its	PRON
hassl-825	225	17	marginal	marginal	ADJ
hassl-825	225	18	impact	impact	NOUN
hassl-825	225	19	becomes	become	VERB
hassl-825	225	20	negative	negative	ADJ
hassl-825	225	21	,	,	PUNCT
hassl-825	225	22	as	as	SCONJ
hassl-825	225	23	indicated	indicate	VERB
hassl-825	225	24	by	by	ADP
hassl-825	225	25	the	the	DET
hassl-825	225	26	expression	expression	NOUN
hassl-825	225	27	below	below	ADV
hassl-825	225	28	:	:	PUNCT
hassl-825	226	1	=	=	SYM
hassl-825	226	2	(	(	PUNCT
hassl-825	226	3	7	7	X
hassl-825	226	4	)	)	PUNCT
hassl-825	226	5	the	the	DET
hassl-825	226	6	same	same	ADJ
hassl-825	226	7	process	process	NOUN
hassl-825	226	8	was	be	AUX
hassl-825	226	9	repeated	repeat	VERB
hassl-825	226	10	for	for	ADP
hassl-825	226	11	model	model	NOUN
hassl-825	226	12	3	3	NUM
hassl-825	226	13	,	,	PUNCT
hassl-825	226	14	4	4	NUM
hassl-825	226	15	,	,	PUNCT
hassl-825	226	16	and	and	CCONJ
hassl-825	226	17	5	5	NUM
hassl-825	226	18	,	,	PUNCT
hassl-825	226	19	whereby	whereby	SCONJ
hassl-825	226	20	the	the	DET
hassl-825	226	21	aim	aim	NOUN
hassl-825	226	22	was	be	AUX
hassl-825	226	23	to	to	PART
hassl-825	226	24	ascertain	ascertain	VERB
hassl-825	226	25	the	the	DET
hassl-825	226	26	level	level	NOUN
hassl-825	226	27	of	of	ADP
hassl-825	226	28	threshold	threshold	NOUN
hassl-825	226	29	in	in	ADP
hassl-825	226	30	individual	individual	ADJ
hassl-825	226	31	dimensions	dimension	NOUN
hassl-825	226	32	of	of	ADP
hassl-825	226	33	icd	icd	PROPN
hassl-825	226	34	.	.	PUNCT
hassl-825	227	1	4	4	X
hassl-825	227	2	.	.	NOUN
hassl-825	227	3	results	result	NOUN
hassl-825	227	4	table	table	NOUN
hassl-825	227	5	2	2	NUM
hassl-825	227	6	provides	provide	VERB
hassl-825	227	7	a	a	DET
hassl-825	227	8	summary	summary	NOUN
hassl-825	227	9	of	of	ADP
hassl-825	227	10	the	the	DET
hassl-825	227	11	descriptive	descriptive	ADJ
hassl-825	227	12	statistics	statistic	NOUN
hassl-825	227	13	pertaining	pertain	VERB
hassl-825	227	14	to	to	ADP
hassl-825	227	15	the	the	DET
hassl-825	227	16	study	study	NOUN
hassl-825	227	17	sample	sample	NOUN
hassl-825	227	18	.	.	PUNCT
hassl-825	228	1	it	it	PRON
hassl-825	228	2	is	be	AUX
hassl-825	228	3	evident	evident	ADJ
hassl-825	228	4	from	from	ADP
hassl-825	228	5	the	the	DET
hassl-825	228	6	results	result	NOUN
hassl-825	228	7	that	that	PRON
hassl-825	228	8	the	the	DET
hassl-825	228	9	average	average	ADJ
hassl-825	228	10	family	family	NOUN
hassl-825	228	11	ownership	ownership	NOUN
hassl-825	228	12	(	(	PUNCT
hassl-825	228	13	fo	fo	NOUN
hassl-825	228	14	)	)	PUNCT
hassl-825	228	15	among	among	ADP
hassl-825	228	16	the	the	DET
hassl-825	228	17	sampled	sample	VERB
hassl-825	228	18	firms	firm	NOUN
hassl-825	228	19	is	be	AUX
hassl-825	228	20	41	41	NUM
hassl-825	228	21	%	%	NOUN
hassl-825	228	22	,	,	PUNCT
hassl-825	228	23	whereby	whereby	SCONJ
hassl-825	228	24	the	the	DET
hassl-825	228	25	average	average	ADJ
hassl-825	228	26	foreign	foreign	ADJ
hassl-825	228	27	ownership	ownership	NOUN
hassl-825	228	28	is	be	AUX
hassl-825	228	29	9.2	9.2	NUM
hassl-825	228	30	%	%	NOUN
hassl-825	228	31	.	.	PUNCT
hassl-825	229	1	further	far	ADV
hassl-825	229	2	,	,	PUNCT
hassl-825	229	3	the	the	DET
hassl-825	229	4	average	average	ADJ
hassl-825	229	5	board	board	NOUN
hassl-825	229	6	independence	independence	NOUN
hassl-825	229	7	(	(	PUNCT
hassl-825	229	8	bind	bind	NOUN
hassl-825	229	9	)	)	PUNCT
hassl-825	229	10	is	be	AUX
hassl-825	229	11	3.3	3.3	NUM
hassl-825	229	12	%	%	NOUN
hassl-825	229	13	.	.	PUNCT
hassl-825	230	1	another	another	DET
hassl-825	230	2	important	important	ADJ
hassl-825	230	3	aspect	aspect	NOUN
hassl-825	230	4	is	be	AUX
hassl-825	230	5	ceo	ceo	NOUN
hassl-825	230	6	duality	duality	NOUN
hassl-825	230	7	(	(	PUNCT
hassl-825	230	8	duceo	duceo	ADJ
hassl-825	230	9	)	)	PUNCT
hassl-825	230	10	,	,	PUNCT
hassl-825	230	11	as	as	SCONJ
hassl-825	230	12	the	the	DET
hassl-825	230	13	data	datum	NOUN
hassl-825	230	14	show	show	VERB
hassl-825	230	15	that	that	SCONJ
hassl-825	230	16	ceos	ceos	NOUN
hassl-825	230	17	of	of	ADP
hassl-825	230	18	29.0	29.0	NUM
hassl-825	230	19	%	%	NOUN
hassl-825	230	20	of	of	ADP
hassl-825	230	21	the	the	DET
hassl-825	230	22	sampled	sample	VERB
hassl-825	230	23	firms	firm	NOUN
hassl-825	230	24	also	also	ADV
hassl-825	230	25	hold	hold	VERB
hassl-825	230	26	the	the	DET
hassl-825	230	27	position	position	NOUN
hassl-825	230	28	of	of	ADP
hassl-825	230	29	board	board	NOUN
hassl-825	230	30	chairperson	chairperson	NOUN
hassl-825	230	31	(	(	PUNCT
hassl-825	230	32	ceodu	ceodu	PROPN
hassl-825	230	33	)	)	PUNCT
hassl-825	230	34	,	,	PUNCT
hassl-825	230	35	while	while	SCONJ
hassl-825	230	36	52.0	52.0	NUM
hassl-825	230	37	%	%	NOUN
hassl-825	230	38	of	of	ADP
hassl-825	230	39	the	the	DET
hassl-825	230	40	firms	firm	NOUN
hassl-825	230	41	are	be	AUX
hassl-825	230	42	affected	affect	VERB
hassl-825	230	43	by	by	ADP
hassl-825	230	44	family	family	NOUN
hassl-825	230	45	duality	duality	NOUN
hassl-825	230	46	(	(	PUNCT
hassl-825	230	47	fdu	fdu	ADJ
hassl-825	230	48	)	)	PUNCT
hassl-825	230	49	.	.	PUNCT
hassl-825	231	1	table-2	table-2	NUM
hassl-825	231	2	.	.	PUNCT
hassl-825	231	3	descriptive	descriptive	ADJ
hassl-825	231	4	statistics	statistic	NOUN
hassl-825	231	5	.	.	PUNCT
hassl-825	232	1	variables	variable	NOUN
hassl-825	232	2	mean	mean	VERB
hassl-825	232	3	median	median	ADJ
hassl-825	232	4	std	std	PROPN
hassl-825	232	5	.	.	PUNCT
hassl-825	233	1	dev	dev	PROPN
hassl-825	233	2	first	first	PROPN
hassl-825	233	3	qtl	qtl	PROPN
hassl-825	233	4	third	third	PROPN
hassl-825	233	5	qtl	qtl	PROPN
hassl-825	233	6	fo	fo	ADP
hassl-825	233	7	0.410	0.410	NUM
hassl-825	233	8	0.295	0.295	NUM
hassl-825	233	9	0.191	0.191	NUM
hassl-825	233	10	0.053	0.053	NUM
hassl-825	233	11	0.514	0.514	NUM
hassl-825	233	12	foro	foro	PROPN
hassl-825	233	13	0.092	0.092	NUM
hassl-825	233	14	0.000	0.000	NUM
hassl-825	233	15	0.165	0.165	NUM
hassl-825	233	16	0.000	0.000	NUM
hassl-825	233	17	0.001	0.001	NUM
hassl-825	233	18	ind	ind	NOUN
hassl-825	233	19	0.033	0.033	NUM
hassl-825	233	20	0.000	0.000	NUM
hassl-825	233	21	0.074	0.074	NUM
hassl-825	233	22	0.000	0.000	NUM
hassl-825	233	23	0.111	0.111	NUM
hassl-825	233	24	duceo	duceo	NOUN
hassl-825	233	25	0.290	0.290	NUM
hassl-825	233	26	0.000	0.000	NUM
hassl-825	233	27	0.392	0.392	NUM
hassl-825	233	28	0.000	0.000	NUM
hassl-825	233	29	0.000	0.000	NUM
hassl-825	233	30	fdu	fdu	ADJ
hassl-825	233	31	0.520	0.520	NUM
hassl-825	233	32	0.000	0.000	NUM
hassl-825	233	33	0.412	0.412	NUM
hassl-825	233	34	0.000	0.000	NUM
hassl-825	233	35	1.000	1.000	NUM
hassl-825	233	36	auc	auc	NOUN
hassl-825	233	37	0.610	0.610	NUM
hassl-825	233	38	1.000	1.000	NUM
hassl-825	233	39	0.431	0.431	NUM
hassl-825	233	40	0.000	0.000	NUM
hassl-825	233	41	1.000	1.000	NUM
hassl-825	233	42	size	size	NOUN
hassl-825	233	43	7.570	7.570	NUM
hassl-825	233	44	7.480	7.480	NUM
hassl-825	233	45	0.590	0.590	NUM
hassl-825	233	46	7.940	7.940	NUM
hassl-825	233	47	8.850	8.850	NUM
hassl-825	233	48	age	age	NOUN
hassl-825	233	49	22.500	22.500	NUM
hassl-825	233	50	23.150	23.150	NUM
hassl-825	233	51	9.510	9.510	NUM
hassl-825	233	52	12.820	12.820	NUM
hassl-825	233	53	27.750	27.750	NUM
hassl-825	233	54	lvr	lvr	PROPN
hassl-825	233	55	681.000	681.000	NUM
hassl-825	233	56	0.591	0.591	NUM
hassl-825	233	57	0.742	0.742	NUM
hassl-825	233	58	0.391	0.391	NUM
hassl-825	233	59	0.721	0.721	NUM
hassl-825	233	60	roa	roa	NOUN
hassl-825	233	61	0.092	0.092	NUM
hassl-825	233	62	0.087	0.087	NUM
hassl-825	233	63	0.084	0.084	NUM
hassl-825	233	64	0.028	0.028	NUM
hassl-825	233	65	0.097	0.097	NUM
hassl-825	233	66	icd	icd	NOUN
hassl-825	233	67	0.172	0.172	NUM
hassl-825	233	68	0.134	0.134	NUM
hassl-825	233	69	0.079	0.079	NUM
hassl-825	233	70	0.075	0.075	NUM
hassl-825	233	71	0.189	0.189	NUM
hassl-825	233	72	scdi	scdi	NOUN
hassl-825	233	73	0.182	0.182	NOUN
hassl-825	233	74	0.142	0.142	NUM
hassl-825	233	75	0.127	0.127	NUM
hassl-825	233	76	0.000	0.000	NUM
hassl-825	233	77	0.115	0.115	NUM
hassl-825	233	78	rcdi	rcdi	VERB
hassl-825	233	79	0.095	0.095	NUM
hassl-825	233	80	0.087	0.087	NUM
hassl-825	233	81	0.131	0.131	NUM
hassl-825	233	82	0.000	0.000	NUM
hassl-825	233	83	0.187	0.187	NUM
hassl-825	233	84	hcdi	hcdi	NOUN
hassl-825	233	85	0.235	0.235	NUM
hassl-825	233	86	0.213	0.213	NUM
hassl-825	233	87	0.094	0.094	NUM
hassl-825	233	88	0.118	0.118	NUM
hassl-825	233	89	0.244	0.244	NUM
hassl-825	233	90	in	in	ADP
hassl-825	233	91	order	order	NOUN
hassl-825	233	92	to	to	PART
hassl-825	233	93	examine	examine	VERB
hassl-825	233	94	if	if	SCONJ
hassl-825	233	95	there	there	PRON
hassl-825	233	96	are	be	VERB
hassl-825	233	97	significant	significant	ADJ
hassl-825	233	98	differences	difference	NOUN
hassl-825	233	99	between	between	ADP
hassl-825	233	100	the	the	DET
hassl-825	233	101	mean	mean	ADJ
hassl-825	233	102	values	value	NOUN
hassl-825	233	103	of	of	ADP
hassl-825	233	104	icd	icd	PROPN
hassl-825	233	105	attributes	attribute	NOUN
hassl-825	233	106	of	of	ADP
hassl-825	233	107	firms	firm	NOUN
hassl-825	233	108	lower	low	ADJ
hassl-825	233	109	than	than	ADP
hassl-825	233	110	median	median	ADJ
hassl-825	233	111	and	and	CCONJ
hassl-825	233	112	greater	great	ADJ
hassl-825	233	113	than	than	ADP
hassl-825	233	114	median	median	NOUN
hassl-825	233	115	,	,	PUNCT
hassl-825	233	116	we	we	PRON
hassl-825	233	117	conducted	conduct	VERB
hassl-825	233	118	t	t	NOUN
hassl-825	233	119	-	-	PUNCT
hassl-825	233	120	test	test	NOUN
hassl-825	233	121	.	.	PUNCT
hassl-825	234	1	the	the	DET
hassl-825	234	2	results	result	NOUN
hassl-825	234	3	are	be	AUX
hassl-825	234	4	reported	report	VERB
hassl-825	234	5	in	in	ADP
hassl-825	234	6	table	table	NOUN
hassl-825	234	7	3	3	NUM
hassl-825	234	8	.	.	PUNCT
hassl-825	235	1	it	it	PRON
hassl-825	235	2	is	be	AUX
hassl-825	235	3	interesting	interesting	ADJ
hassl-825	235	4	to	to	PART
hassl-825	235	5	note	note	VERB
hassl-825	235	6	that	that	SCONJ
hassl-825	235	7	firms	firm	NOUN
hassl-825	235	8	with	with	ADP
hassl-825	235	9	icd	icd	PROPN
hassl-825	235	10	higher	high	ADJ
hassl-825	235	11	than	than	ADP
hassl-825	235	12	median	median	PROPN
hassl-825	235	13	have	have	VERB
hassl-825	235	14	higher	high	ADJ
hassl-825	235	15	level	level	NOUN
hassl-825	235	16	of	of	ADP
hassl-825	235	17	foreign	foreign	ADJ
hassl-825	235	18	ownership	ownership	NOUN
hassl-825	235	19	and	and	CCONJ
hassl-825	235	20	greater	great	ADJ
hassl-825	235	21	board	board	NOUN
hassl-825	235	22	independence	independence	NOUN
hassl-825	235	23	,	,	PUNCT
hassl-825	235	24	and	and	CCONJ
hassl-825	235	25	have	have	VERB
hassl-825	235	26	an	an	DET
hassl-825	235	27	established	establish	VERB
hassl-825	235	28	audit	audit	NOUN
hassl-825	235	29	committee	committee	NOUN
hassl-825	235	30	.	.	PUNCT
hassl-825	236	1	likewise	likewise	ADV
hassl-825	236	2	,	,	PUNCT
hassl-825	236	3	firms	firm	NOUN
hassl-825	236	4	with	with	ADP
hassl-825	236	5	low	low	ADJ
hassl-825	236	6	level	level	NOUN
hassl-825	236	7	of	of	ADP
hassl-825	236	8	ic	ic	PROPN
hassl-825	236	9	disclosure	disclosure	NOUN
hassl-825	236	10	have	have	VERB
hassl-825	236	11	comparatively	comparatively	ADV
hassl-825	236	12	higher	high	ADJ
hassl-825	236	13	level	level	NOUN
hassl-825	236	14	of	of	ADP
hassl-825	236	15	family	family	NOUN
hassl-825	236	16	ownership	ownership	NOUN
hassl-825	236	17	,	,	PUNCT
hassl-825	236	18	as	as	ADV
hassl-825	236	19	well	well	ADV
hassl-825	236	20	as	as	ADP
hassl-825	236	21	greater	great	ADJ
hassl-825	236	22	ceo	ceo	NOUN
hassl-825	236	23	duality	duality	NOUN
hassl-825	236	24	.	.	PUNCT
hassl-825	237	1	the	the	DET
hassl-825	237	2	t	t	PROPN
hassl-825	237	3	-	-	PUNCT
hassl-825	237	4	test	test	NOUN
hassl-825	237	5	results	result	NOUN
hassl-825	237	6	show	show	VERB
hassl-825	237	7	that	that	SCONJ
hassl-825	237	8	significant	significant	ADJ
hassl-825	237	9	differences	difference	NOUN
hassl-825	237	10	in	in	ADP
hassl-825	237	11	age	age	NOUN
hassl-825	237	12	(	(	PUNCT
hassl-825	237	13	age	age	NOUN
hassl-825	237	14	)	)	PUNCT
hassl-825	237	15	,	,	PUNCT
hassl-825	237	16	leverage	leverage	NOUN
hassl-825	237	17	(	(	PUNCT
hassl-825	237	18	lev	lev	NOUN
hassl-825	237	19	)	)	PUNCT
hassl-825	237	20	,	,	PUNCT
hassl-825	237	21	firm	firm	ADJ
hassl-825	237	22	size	size	NOUN
hassl-825	237	23	(	(	PUNCT
hassl-825	237	24	size	size	NOUN
hassl-825	237	25	)	)	PUNCT
hassl-825	237	26	,	,	PUNCT
hassl-825	237	27	and	and	CCONJ
hassl-825	237	28	profitability	profitability	NOUN
hassl-825	237	29	(	(	PUNCT
hassl-825	237	30	roa	roa	NOUN
hassl-825	237	31	)	)	PUNCT
hassl-825	237	32	exist	exist	VERB
hassl-825	237	33	between	between	ADP
hassl-825	237	34	the	the	DET
hassl-825	237	35	two	two	NUM
hassl-825	237	36	groups	group	NOUN
hassl-825	237	37	.	.	PUNCT
hassl-825	238	1	table-3	table-3	NUM
hassl-825	238	2	.	.	PUNCT
hassl-825	238	3	mean	mean	ADJ
hassl-825	238	4	difference	difference	NOUN
hassl-825	238	5	test	test	NOUN
hassl-825	238	6	.	.	PUNCT
hassl-825	239	1	variables	variable	NOUN
hassl-825	239	2	mean	mean	VERB
hassl-825	240	1	icd	icd	PROPN
hassl-825	240	2	>	>	X
hassl-825	240	3	median	median	PROPN
hassl-825	240	4	mean	mean	VERB
hassl-825	240	5	icd	icd	X
hassl-825	240	6	<	<	X
hassl-825	240	7	median	median	PROPN
hassl-825	240	8	p	p	NOUN
hassl-825	240	9	-	-	PUNCT
hassl-825	240	10	value	value	NOUN
hassl-825	240	11	fo	fo	ADP
hassl-825	240	12	0.250	0.250	NUM
hassl-825	240	13	0.307	0.307	NUM
hassl-825	240	14	0.172	0.172	NUM
hassl-825	240	15	foro	foro	PROPN
hassl-825	240	16	0.11	0.11	NUM
hassl-825	240	17	0.041	0.041	NUM
hassl-825	240	18	0.000	0.000	NUM
hassl-825	240	19	ind	ind	NOUN
hassl-825	240	20	0.098	0.098	NUM
hassl-825	240	21	0.051	0.051	NUM
hassl-825	240	22	0.001	0.001	NUM
hassl-825	240	23	duceo	duceo	NOUN
hassl-825	240	24	0.221	0.221	NUM
hassl-825	240	25	0.332	0.332	NUM
hassl-825	240	26	0.000	0.000	NUM
hassl-825	240	27	fdu	fdu	ADJ
hassl-825	240	28	0.399	0.399	NUM
hassl-825	240	29	0.448	0.448	NUM
hassl-825	240	30	0.001	0.001	NUM
hassl-825	240	31	auc	auc	NOUN
hassl-825	240	32	0.771	0.771	NUM
hassl-825	240	33	0.284	0.284	NUM
hassl-825	240	34	0.000	0.000	NUM
hassl-825	240	35	size	size	NOUN
hassl-825	240	36	9.46	9.46	NUM
hassl-825	240	37	8.86	8.86	NUM
hassl-825	240	38	0.000	0.000	NUM
hassl-825	240	39	age	age	NOUN
hassl-825	240	40	29.650	29.650	NUM
hassl-825	240	41	27.28	27.28	NUM
hassl-825	240	42	0.011	0.011	NUM
hassl-825	240	43	lvr	lvr	PROPN
hassl-825	240	44	0.592	0.592	NUM
hassl-825	240	45	0.775	0.775	NUM
hassl-825	240	46	0.000	0.000	NUM
hassl-825	240	47	roa	roa	NOUN
hassl-825	240	48	0.084	0.084	NUM
hassl-825	240	49	0.045	0.045	NUM
hassl-825	240	50	0.000	0.000	NUM
hassl-825	240	51	humanities	humanity	NOUN
hassl-825	240	52	and	and	CCONJ
hassl-825	240	53	social	social	ADJ
hassl-825	240	54	sciences	science	NOUN
hassl-825	240	55	letters	letter	NOUN
hassl-825	240	56	,	,	PUNCT
hassl-825	240	57	2019	2019	NUM
hassl-825	240	58	,	,	PUNCT
hassl-825	240	59	7(3	7(3	NUM
hassl-825	240	60	):	):	PUNCT
hassl-825	240	61	141	141	NUM
hassl-825	240	62	-	-	SYM
hassl-825	240	63	155	155	NUM
hassl-825	240	64	150	150	NUM
hassl-825	240	65	©	©	PROPN
hassl-825	240	66	2019	2019	NUM
hassl-825	240	67	conscientia	conscientia	PROPN
hassl-825	240	68	beam	beam	PROPN
hassl-825	240	69	.	.	PUNCT
hassl-825	241	1	all	all	DET
hassl-825	241	2	rights	right	NOUN
hassl-825	241	3	reserved	reserve	VERB
hassl-825	241	4	.	.	PUNCT
hassl-825	242	1	before	before	ADP
hassl-825	242	2	shifting	shift	VERB
hassl-825	242	3	the	the	DET
hassl-825	242	4	analysis	analysis	NOUN
hassl-825	242	5	focus	focus	NOUN
hassl-825	242	6	to	to	ADP
hassl-825	242	7	the	the	DET
hassl-825	242	8	panel	panel	NOUN
hassl-825	242	9	threshold	threshold	NOUN
hassl-825	242	10	,	,	PUNCT
hassl-825	242	11	correlations	correlation	NOUN
hassl-825	242	12	among	among	ADP
hassl-825	242	13	the	the	DET
hassl-825	242	14	variables	variable	NOUN
hassl-825	242	15	were	be	AUX
hassl-825	242	16	assessed	assess	VERB
hassl-825	242	17	.	.	PUNCT
hassl-825	243	1	the	the	DET
hassl-825	243	2	results	result	NOUN
hassl-825	243	3	reported	report	VERB
hassl-825	243	4	in	in	ADP
hassl-825	243	5	table	table	NOUN
hassl-825	243	6	4	4	NUM
hassl-825	243	7	show	show	VERB
hassl-825	243	8	a	a	DET
hassl-825	243	9	moderate	moderate	ADJ
hassl-825	243	10	correlation	correlation	NOUN
hassl-825	243	11	among	among	ADP
hassl-825	243	12	ic	ic	PROPN
hassl-825	243	13	attributes	attribute	NOUN
hassl-825	243	14	.	.	PUNCT
hassl-825	244	1	likewise	likewise	ADV
hassl-825	244	2	,	,	PUNCT
hassl-825	244	3	the	the	DET
hassl-825	244	4	value	value	NOUN
hassl-825	244	5	of	of	ADP
hassl-825	244	6	variance	variance	NOUN
hassl-825	244	7	inflation	inflation	NOUN
hassl-825	244	8	factors	factor	NOUN
hassl-825	244	9	(	(	PUNCT
hassl-825	244	10	vif	vif	NOUN
hassl-825	244	11	)	)	PUNCT
hassl-825	244	12	less	less	ADJ
hassl-825	244	13	than	than	ADP
hassl-825	244	14	2	2	NUM
hassl-825	244	15	rules	rule	NOUN
hassl-825	244	16	out	out	ADP
hassl-825	244	17	the	the	DET
hassl-825	244	18	existence	existence	NOUN
hassl-825	244	19	of	of	ADP
hassl-825	244	20	multi	multi	NOUN
hassl-825	244	21	-	-	NOUN
hassl-825	244	22	collinearity	collinearity	NOUN
hassl-825	244	23	among	among	ADP
hassl-825	244	24	variables	variable	NOUN
hassl-825	244	25	(	(	PUNCT
hassl-825	244	26	neter	neter	X
hassl-825	244	27	et	et	PROPN
hassl-825	244	28	al	al	PROPN
hassl-825	244	29	.	.	PROPN
hassl-825	244	30	,	,	PUNCT
hassl-825	244	31	1996	1996	NUM
hassl-825	244	32	)	)	PUNCT
hassl-825	244	33	.	.	PUNCT
hassl-825	245	1	table-4	table-4	X
hassl-825	245	2	.	.	PUNCT
hassl-825	246	1	correlations	correlation	NOUN
hassl-825	246	2	among	among	ADP
hassl-825	246	3	model	model	NOUN
hassl-825	246	4	variables	variable	NOUN
hassl-825	246	5	.	.	PUNCT
hassl-825	247	1	fo	fo	ADP
hassl-825	247	2	foro	foro	PROPN
hassl-825	247	3	ind	ind	PROPN
hassl-825	247	4	duceo	duceo	PROPN
hassl-825	247	5	fdu	fdu	ADJ
hassl-825	247	6	auc	auc	NOUN
hassl-825	247	7	size	size	NOUN
hassl-825	247	8	age	age	NOUN
hassl-825	247	9	lvr	lvr	PROPN
hassl-825	247	10	roa	roa	PROPN
hassl-825	247	11	vif	vif	NOUN
hassl-825	247	12	fo	fo	ADP
hassl-825	247	13	1	1	NUM
hassl-825	247	14	1.25	1.25	NUM
hassl-825	247	15	foro	foro	NOUN
hassl-825	247	16	-0.293	-0.293	PUNCT
hassl-825	247	17	*	*	PUNCT
hassl-825	247	18	*	*	PUNCT
hassl-825	247	19	*	*	PUNCT
hassl-825	247	20	1	1	NUM
hassl-825	247	21	1.57	1.57	NUM
hassl-825	247	22	ind	ind	NOUN
hassl-825	247	23	-0.123	-0.123	PUNCT
hassl-825	247	24	0.201	0.201	NUM
hassl-825	247	25	*	*	PUNCT
hassl-825	247	26	*	*	PUNCT
hassl-825	247	27	*	*	SYM
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hassl-825	247	32	*	*	PUNCT
hassl-825	247	33	*	*	PUNCT
hassl-825	247	34	*	*	PUNCT
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hassl-825	247	37	*	*	PUNCT
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hassl-825	247	41	1	1	NUM
hassl-825	247	42	1.24	1.24	NUM
hassl-825	247	43	fdu	fdu	ADJ
hassl-825	247	44	0.452	0.452	NUM
hassl-825	247	45	*	*	PUNCT
hassl-825	247	46	*	*	PUNCT
hassl-825	247	47	*	*	PUNCT
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hassl-825	247	50	*	*	NOUN
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hassl-825	247	52	*	*	NOUN
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hassl-825	247	55	1	1	NUM
hassl-825	247	56	1.81	1.81	NUM
hassl-825	247	57	auc	auc	NOUN
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hassl-825	247	59	0.25	0.25	NUM
hassl-825	247	60	*	*	PUNCT
hassl-825	247	61	*	*	PUNCT
hassl-825	247	62	*	*	PUNCT
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hassl-825	247	72	*	*	PUNCT
hassl-825	247	73	*	*	PUNCT
hassl-825	247	74	1	1	NUM
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hassl-825	247	82	*	*	X
hassl-825	247	83	*	*	PUNCT
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hassl-825	247	85	*	*	PUNCT
hassl-825	247	86	*	*	PUNCT
hassl-825	247	87	*	*	PUNCT
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hassl-825	247	89	-0.185	-0.185	NOUN
hassl-825	247	90	*	*	NOUN
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hassl-825	247	92	*	*	PUNCT
hassl-825	247	93	*	*	PUNCT
hassl-825	247	94	*	*	PUNCT
hassl-825	247	95	1	1	NUM
hassl-825	247	96	1.19	1.19	NUM
hassl-825	247	97	age	age	NOUN
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hassl-825	247	99	*	*	PUNCT
hassl-825	247	100	*	*	PUNCT
hassl-825	247	101	*	*	PUNCT
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hassl-825	247	103	*	*	PUNCT
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hassl-825	247	109	*	*	NOUN
hassl-825	247	110	*	*	PUNCT
hassl-825	247	111	-0.018	-0.018	PUNCT
hassl-825	247	112	*	*	PUNCT
hassl-825	247	113	-0.125	-0.125	PRON
hassl-825	247	114	*	*	PUNCT
hassl-825	247	115	*	*	PROPN
hassl-825	247	116	1	1	NUM
hassl-825	247	117	1.27	1.27	NUM
hassl-825	247	118	lvr	lvr	NOUN
hassl-825	247	119	-0.152	-0.152	PROPN
hassl-825	247	120	*	*	PUNCT
hassl-825	247	121	*	*	PUNCT
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hassl-825	247	123	*	*	PUNCT
hassl-825	247	124	*	*	PUNCT
hassl-825	247	125	-0.098	-0.098	PUNCT
hassl-825	247	126	*	*	PUNCT
hassl-825	247	127	*	*	PUNCT
hassl-825	247	128	-0.011	-0.011	PUNCT
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hassl-825	247	130	*	*	PUNCT
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hassl-825	247	132	*	*	NOUN
hassl-825	247	133	*	*	NOUN
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hassl-825	247	136	*	*	PUNCT
hassl-825	247	137	*	*	PUNCT
hassl-825	247	138	*	*	PUNCT
hassl-825	247	139	1	1	NUM
hassl-825	247	140	1.32	1.32	NUM
hassl-825	247	141	roa	roa	NOUN
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hassl-825	247	143	*	*	PUNCT
hassl-825	247	144	*	*	PUNCT
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hassl-825	247	146	*	*	PUNCT
hassl-825	247	147	*	*	PUNCT
hassl-825	247	148	*	*	PUNCT
hassl-825	247	149	0.223	0.223	NUM
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hassl-825	247	151	*	*	PUNCT
hassl-825	247	152	*	*	PUNCT
hassl-825	247	153	0.024	0.024	NUM
hassl-825	247	154	*	*	NUM
hassl-825	247	155	0.112	0.112	NUM
hassl-825	247	156	*	*	SYM
hassl-825	247	157	0.192	0.192	NUM
hassl-825	247	158	*	*	NUM
hassl-825	247	159	0.088	0.088	NUM
hassl-825	247	160	0.084	0.084	NUM
hassl-825	247	161	*	*	NOUN
hassl-825	247	162	-0.29	-0.29	NOUN
hassl-825	247	163	*	*	PUNCT
hassl-825	247	164	*	*	NOUN
hassl-825	247	165	1	1	NUM
hassl-825	247	166	1.28	1.28	NUM
hassl-825	247	167	note	note	NOUN
hassl-825	247	168	:	:	PUNCT
hassl-825	247	169	*	*	PUNCT
hassl-825	247	170	and	and	CCONJ
hassl-825	247	171	*	*	PUNCT
hassl-825	247	172	*	*	PUNCT
hassl-825	247	173	show	show	VERB
hassl-825	247	174	statistical	statistical	ADJ
hassl-825	247	175	significance	significance	NOUN
hassl-825	247	176	at	at	ADP
hassl-825	247	177	the	the	DET
hassl-825	247	178	5	5	NUM
hassl-825	247	179	%	%	NOUN
hassl-825	247	180	and	and	CCONJ
hassl-825	247	181	1	1	NUM
hassl-825	247	182	%	%	NOUN
hassl-825	247	183	level	level	NOUN
hassl-825	247	184	of	of	ADP
hassl-825	247	185	probability	probability	NOUN
hassl-825	247	186	respectively	respectively	ADV
hassl-825	247	187	.	.	PUNCT
hassl-825	248	1	table-5	table-5	PROPN
hassl-825	248	2	.	.	PROPN
hassl-825	248	3	relationship	relationship	NOUN
hassl-825	248	4	between	between	ADP
hassl-825	248	5	corporate	corporate	ADJ
hassl-825	248	6	governance	governance	NOUN
hassl-825	248	7	attributes	attribute	NOUN
hassl-825	248	8	and	and	CCONJ
hassl-825	248	9	icd	icd	PROPN
hassl-825	248	10	.	.	PUNCT
hassl-825	249	1	overall	overall	ADJ
hassl-825	249	2	by	by	ADP
hassl-825	249	3	ic	ic	PROPN
hassl-825	249	4	dimensions	dimension	NOUN
hassl-825	249	5	corporate	corporate	ADJ
hassl-825	249	6	governance	governance	NOUN
hassl-825	249	7	variables	variable	NOUN
hassl-825	249	8	model	model	VERB
hassl-825	249	9	1	1	NUM
hassl-825	249	10	model	model	NOUN
hassl-825	249	11	2	2	NUM
hassl-825	249	12	(	(	PUNCT
hassl-825	249	13	hc	hc	NOUN
hassl-825	249	14	)	)	PUNCT
hassl-825	249	15	model	model	NOUN
hassl-825	249	16	3	3	NUM
hassl-825	249	17	(	(	PUNCT
hassl-825	249	18	rc	rc	NOUN
hassl-825	249	19	)	)	PUNCT
hassl-825	249	20	model	model	NOUN
hassl-825	249	21	4	4	NUM
hassl-825	249	22	(	(	PUNCT
hassl-825	249	23	sc	sc	PROPN
hassl-825	249	24	)	)	PUNCT
hassl-825	249	25	fo	fo	ADP
hassl-825	249	26	0.124	0.124	NUM
hassl-825	249	27	*	*	PUNCT
hassl-825	249	28	*	*	X
hassl-825	249	29	0.092	0.092	NUM
hassl-825	249	30	*	*	PUNCT
hassl-825	249	31	0.211	0.211	NUM
hassl-825	249	32	*	*	PUNCT
hassl-825	249	33	*	*	PUNCT
hassl-825	249	34	*	*	PUNCT
hassl-825	249	35	0.351	0.351	NUM
hassl-825	249	36	*	*	PUNCT
hassl-825	249	37	*	*	PUNCT
hassl-825	249	38	*	*	PUNCT
hassl-825	249	39	-0.187	-0.187	PUNCT
hassl-825	249	40	*	*	PUNCT
hassl-825	249	41	*	*	PUNCT
hassl-825	249	42	*	*	PUNCT
hassl-825	249	43	-0.271	-0.271	PUNCT
hassl-825	249	44	*	*	PUNCT
hassl-825	249	45	*	*	PUNCT
hassl-825	249	46	*	*	PUNCT
hassl-825	249	47	0.312	0.312	NUM
hassl-825	249	48	*	*	PUNCT
hassl-825	249	49	*	*	PUNCT
hassl-825	249	50	-0.542	-0.542	PROPN
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hassl-825	249	52	*	*	PROPN
hassl-825	249	53	foro	foro	PROPN
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hassl-825	249	55	*	*	PUNCT
hassl-825	249	56	*	*	PUNCT
hassl-825	249	57	0.12	0.12	NUM
hassl-825	249	58	*	*	PUNCT
hassl-825	249	59	*	*	PUNCT
hassl-825	249	60	0.187	0.187	NUM
hassl-825	249	61	*	*	PUNCT
hassl-825	249	62	*	*	PUNCT
hassl-825	249	63	0.114	0.114	NUM
hassl-825	249	64	*	*	PUNCT
hassl-825	249	65	*	*	PUNCT
hassl-825	249	66	ind	ind	NOUN
hassl-825	249	67	0.331	0.331	NUM
hassl-825	249	68	*	*	PUNCT
hassl-825	249	69	*	*	PUNCT
hassl-825	249	70	*	*	PUNCT
hassl-825	249	71	0.285	0.285	NUM
hassl-825	249	72	*	*	PUNCT
hassl-825	249	73	*	*	PUNCT
hassl-825	249	74	*	*	PUNCT
hassl-825	249	75	0.152	0.152	NUM
hassl-825	249	76	*	*	PUNCT
hassl-825	249	77	*	*	PUNCT
hassl-825	249	78	*	*	PUNCT
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hassl-825	249	80	*	*	PUNCT
hassl-825	249	81	*	*	PUNCT
hassl-825	249	82	*	*	PUNCT
hassl-825	249	83	duceo	duceo	ADJ
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hassl-825	250	1	-0.101	-0.101	PUNCT
hassl-825	250	2	-0.002	-0.002	PUNCT
hassl-825	250	3	-0.008	-0.008	NOUN
hassl-825	250	4	fdu	fdu	ADJ
hassl-825	250	5	-0.097	-0.097	NOUN
hassl-825	250	6	*	*	PUNCT
hassl-825	250	7	*	*	PUNCT
hassl-825	250	8	*	*	PUNCT
hassl-825	250	9	-0.087	-0.087	PUNCT
hassl-825	250	10	*	*	PUNCT
hassl-825	250	11	*	*	PUNCT
hassl-825	250	12	-0.051	-0.051	PROPN
hassl-825	250	13	*	*	PROPN
hassl-825	250	14	*	*	PUNCT
hassl-825	250	15	-0.081	-0.081	PUNCT
hassl-825	250	16	*	*	PUNCT
hassl-825	250	17	*	*	PUNCT
hassl-825	250	18	*	*	PUNCT
hassl-825	250	19	auc	auc	ADP
hassl-825	250	20	0.117	0.117	PRON
hassl-825	250	21	*	*	PUNCT
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hassl-825	250	23	*	*	PUNCT
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hassl-825	250	25	*	*	PUNCT
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hassl-825	250	27	*	*	PUNCT
hassl-825	250	28	0.029	0.029	NUM
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hassl-825	250	30	*	*	PUNCT
hassl-825	250	31	*	*	PUNCT
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hassl-825	250	33	*	*	PUNCT
hassl-825	250	34	*	*	NOUN
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hassl-825	250	37	*	*	PUNCT
hassl-825	250	38	*	*	PUNCT
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hassl-825	250	42	*	*	PUNCT
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hassl-825	250	46	*	*	PUNCT
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hassl-825	250	49	*	*	PUNCT
hassl-825	250	50	*	*	PUNCT
hassl-825	250	51	age	age	NOUN
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hassl-825	250	58	*	*	PUNCT
hassl-825	250	59	0.008	0.008	NUM
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hassl-825	250	61	*	*	PUNCT
hassl-825	250	62	*	*	NOUN
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hassl-825	250	64	*	*	PUNCT
hassl-825	250	65	*	*	PUNCT
hassl-825	250	66	*	*	PUNCT
hassl-825	250	67	lvr	lvr	PROPN
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hassl-825	250	88	*	*	PUNCT
hassl-825	250	89	0.181	0.181	NUM
hassl-825	250	90	*	*	PUNCT
hassl-825	250	91	*	*	PUNCT
hassl-825	250	92	*	*	PUNCT
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hassl-825	250	94	*	*	PUNCT
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hassl-825	250	96	*	*	PUNCT
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hassl-825	250	99	significant	significant	ADJ
hassl-825	250	100	significant	significant	ADJ
hassl-825	250	101	significant	significant	ADJ
hassl-825	250	102	significant	significant	ADJ
hassl-825	250	103	year	year	NOUN
hassl-825	250	104	significant	significant	ADJ
hassl-825	250	105	significant	significant	ADJ
hassl-825	250	106	significant	significant	ADJ
hassl-825	250	107	significant	significant	ADJ
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hassl-825	250	109	square	square	NOUN
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hassl-825	250	112	0.442	0.442	NUM
hassl-825	250	113	0.408	0.408	NUM
hassl-825	250	114	f	f	X
hassl-825	250	115	-	-	PUNCT
hassl-825	250	116	statistics	statistic	NOUN
hassl-825	251	1	21.81	21.81	NUM
hassl-825	251	2	18.43	18.43	NUM
hassl-825	251	3	17.75	17.75	NUM
hassl-825	251	4	15.12	15.12	NUM
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hassl-825	251	8	over	over	ADV
hassl-825	251	9	-	-	PUNCT
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hassl-825	251	13	(	(	PUNCT
hassl-825	251	14	0.64	0.64	NUM
hassl-825	251	15	)	)	PUNCT
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hassl-825	251	17	(	(	PUNCT
hassl-825	251	18	0.51	0.51	NUM
hassl-825	251	19	)	)	PUNCT
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hassl-825	251	23	)	)	PUNCT
hassl-825	251	24	4.81(0.48	4.81(0.48	NUM
hassl-825	251	25	)	)	PUNCT
hassl-825	251	26	arellano	arellano	NOUN
hassl-825	251	27	-	-	PUNCT
hassl-825	251	28	bond	bond	NOUN
hassl-825	251	29	tests	test	NOUN
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hassl-825	251	32	)	)	PUNCT
hassl-825	251	33	0.17	0.17	NUM
hassl-825	251	34	(	(	PUNCT
hassl-825	251	35	0.79	0.79	NUM
hassl-825	251	36	)	)	PUNCT
hassl-825	251	37	0.11	0.11	NUM
hassl-825	251	38	(	(	PUNCT
hassl-825	251	39	0.84	0.84	NUM
hassl-825	251	40	)	)	PUNCT
hassl-825	251	41	0.15	0.15	NUM
hassl-825	251	42	(	(	PUNCT
hassl-825	251	43	0.74	0.74	NUM
hassl-825	251	44	)	)	PUNCT
hassl-825	251	45	0.12	0.12	NUM
hassl-825	251	46	(	(	PUNCT
hassl-825	251	47	0.79	0.79	NUM
hassl-825	251	48	)	)	PUNCT
hassl-825	251	49	family	family	NOUN
hassl-825	251	50	ownership	ownership	NOUN
hassl-825	251	51	threshold	threshold	NOUN
hassl-825	251	52	3.12	3.12	NUM
hassl-825	251	53	(	(	PUNCT
hassl-825	251	54	22.64	22.64	NUM
hassl-825	251	55	%	%	NOUN
hassl-825	251	56	)	)	PUNCT
hassl-825	251	57	3.32	3.32	NUM
hassl-825	251	58	(	(	PUNCT
hassl-825	251	59	27.66	27.66	NUM
hassl-825	251	60	%	%	NOUN
hassl-825	251	61	)	)	PUNCT
hassl-825	251	62	3.19	3.19	NUM
hassl-825	251	63	(	(	PUNCT
hassl-825	251	64	24.28	24.28	NUM
hassl-825	251	65	%	%	NOUN
hassl-825	251	66	)	)	PUNCT
hassl-825	251	67	3.01	3.01	NUM
hassl-825	251	68	(	(	PUNCT
hassl-825	251	69	20.82	20.82	NUM
hassl-825	251	70	%	%	NOUN
hassl-825	251	71	)	)	PUNCT
hassl-825	251	72	marginal	marginal	ADJ
hassl-825	251	73	effect	effect	NOUN
hassl-825	251	74	mean	mean	VERB
hassl-825	251	75	0.23	0.23	NUM
hassl-825	251	76	*	*	PUNCT
hassl-825	251	77	*	*	PUNCT
hassl-825	251	78	*	*	PUNCT
hassl-825	251	79	0.25	0.25	NUM
hassl-825	251	80	*	*	PUNCT
hassl-825	251	81	*	*	PUNCT
hassl-825	251	82	*	*	PUNCT
hassl-825	251	83	0.34	0.34	NUM
hassl-825	251	84	0.37	0.37	NUM
hassl-825	251	85	*	*	PUNCT
hassl-825	251	86	*	*	PUNCT
hassl-825	251	87	*	*	PUNCT
hassl-825	251	88	max	max	PROPN
hassl-825	252	1	1.28	1.28	NUM
hassl-825	252	2	*	*	PUNCT
hassl-825	252	3	*	*	PUNCT
hassl-825	252	4	*	*	PUNCT
hassl-825	253	1	1.58	1.58	NUM
hassl-825	253	2	*	*	PUNCT
hassl-825	253	3	*	*	PUNCT
hassl-825	253	4	*	*	PUNCT
hassl-825	253	5	1.42	1.42	NUM
hassl-825	253	6	*	*	PUNCT
hassl-825	253	7	*	*	PUNCT
hassl-825	253	8	*	*	PUNCT
hassl-825	253	9	1.46	1.46	NUM
hassl-825	253	10	*	*	PUNCT
hassl-825	253	11	*	*	PUNCT
hassl-825	253	12	*	*	PUNCT
hassl-825	253	13	min	min	NOUN
hassl-825	253	14	1.32	1.32	NUM
hassl-825	253	15	*	*	PUNCT
hassl-825	253	16	*	*	PUNCT
hassl-825	253	17	*	*	PUNCT
hassl-825	253	18	1.43	1.43	NUM
hassl-825	253	19	*	*	PUNCT
hassl-825	253	20	*	*	PUNCT
hassl-825	253	21	*	*	PUNCT
hassl-825	253	22	1.35	1.35	NUM
hassl-825	253	23	*	*	PUNCT
hassl-825	253	24	*	*	PUNCT
hassl-825	253	25	1.38	1.38	NUM
hassl-825	253	26	*	*	PUNCT
hassl-825	253	27	*	*	PUNCT
hassl-825	253	28	note	note	NOUN
hassl-825	253	29	:	:	PUNCT
hassl-825	253	30	*	*	PUNCT
hassl-825	253	31	and	and	CCONJ
hassl-825	253	32	*	*	AUX
hassl-825	253	33	*	*	PUNCT
hassl-825	253	34	show	show	VERB
hassl-825	253	35	statistical	statistical	ADJ
hassl-825	253	36	significance	significance	NOUN
hassl-825	253	37	at	at	ADP
hassl-825	253	38	the	the	DET
hassl-825	253	39	5	5	NUM
hassl-825	253	40	%	%	NOUN
hassl-825	253	41	and	and	CCONJ
hassl-825	253	42	1	1	NUM
hassl-825	253	43	%	%	NOUN
hassl-825	253	44	level	level	NOUN
hassl-825	253	45	of	of	ADP
hassl-825	253	46	probability	probability	NOUN
hassl-825	253	47	respectively	respectively	ADV
hassl-825	253	48	.	.	PUNCT
hassl-825	254	1	panel	panel	NOUN
hassl-825	254	2	threshold	threshold	NOUN
hassl-825	254	3	estimation	estimation	NOUN
hassl-825	254	4	results	result	NOUN
hassl-825	254	5	related	relate	VERB
hassl-825	254	6	to	to	ADP
hassl-825	254	7	equation	equation	NOUN
hassl-825	254	8	2	2	NUM
hassl-825	254	9	reported	report	VERB
hassl-825	254	10	in	in	ADP
hassl-825	254	11	table	table	NOUN
hassl-825	254	12	5	5	NUM
hassl-825	254	13	confirm	confirm	VERB
hassl-825	254	14	the	the	DET
hassl-825	254	15	existence	existence	NOUN
hassl-825	254	16	of	of	ADP
hassl-825	254	17	threshold	threshold	NOUN
hassl-825	254	18	analysis	analysis	NOUN
hassl-825	254	19	.	.	PUNCT
hassl-825	255	1	model	model	NOUN
hassl-825	255	2	1	1	NUM
hassl-825	255	3	tests	test	VERB
hassl-825	255	4	the	the	DET
hassl-825	255	5	relationship	relationship	NOUN
hassl-825	255	6	between	between	ADP
hassl-825	255	7	ic	ic	PROPN
hassl-825	255	8	disclosure	disclosure	NOUN
hassl-825	255	9	and	and	CCONJ
hassl-825	255	10	various	various	ADJ
hassl-825	255	11	corporate	corporate	ADJ
hassl-825	255	12	governance	governance	NOUN
hassl-825	255	13	attributes	attribute	NOUN
hassl-825	255	14	.	.	PUNCT
hassl-825	256	1	as	as	SCONJ
hassl-825	256	2	discussed	discuss	VERB
hassl-825	256	3	in	in	ADP
hassl-825	256	4	the	the	DET
hassl-825	256	5	preceding	precede	VERB
hassl-825	256	6	sections	section	NOUN
hassl-825	256	7	,	,	PUNCT
hassl-825	256	8	to	to	PART
hassl-825	256	9	test	test	VERB
hassl-825	256	10	whether	whether	SCONJ
hassl-825	256	11	family	family	NOUN
hassl-825	256	12	ownership	ownership	NOUN
hassl-825	256	13	is	be	AUX
hassl-825	256	14	in	in	ADP
hassl-825	256	15	a	a	DET
hassl-825	256	16	non	non	ADJ
hassl-825	256	17	-	-	ADJ
hassl-825	256	18	linear	linear	ADJ
hassl-825	256	19	relationship	relationship	NOUN
hassl-825	256	20	with	with	ADP
hassl-825	256	21	icd	icd	PROPN
hassl-825	256	22	,	,	PUNCT
hassl-825	256	23	a	a	DET
hassl-825	256	24	square	square	NOUN
hassl-825	256	25	of	of	ADP
hassl-825	256	26	family	family	NOUN
hassl-825	256	27	ownership	ownership	NOUN
hassl-825	256	28	(	(	PUNCT
hassl-825	256	29	fown	fown	NOUN
hassl-825	256	30	)	)	PUNCT
hassl-825	256	31	variable	variable	NOUN
hassl-825	256	32	was	be	AUX
hassl-825	256	33	incorporated	incorporate	VERB
hassl-825	256	34	into	into	ADP
hassl-825	256	35	equation	equation	NOUN
hassl-825	256	36	2	2	NUM
hassl-825	256	37	.	.	PUNCT
hassl-825	257	1	the	the	DET
hassl-825	257	2	results	result	NOUN
hassl-825	257	3	show	show	VERB
hassl-825	257	4	that	that	SCONJ
hassl-825	257	5	the	the	DET
hassl-825	257	6	coefficient	coefficient	NOUN
hassl-825	257	7	of	of	ADP
hassl-825	257	8	the	the	DET
hassl-825	257	9	linear	linear	ADJ
hassl-825	257	10	term	term	NOUN
hassl-825	257	11	of	of	ADP
hassl-825	257	12	fown	fown	PROPN
hassl-825	257	13	,	,	PUNCT
hassl-825	257	14	i.e.	i.e.	X
hassl-825	257	15	,	,	PUNCT
hassl-825	257	16	is	be	AUX
hassl-825	257	17	positive	positive	ADJ
hassl-825	257	18	and	and	CCONJ
hassl-825	257	19	significant	significant	ADJ
hassl-825	257	20	(	(	PUNCT
hassl-825	257	21	0.24	0.24	NUM
hassl-825	257	22	,	,	PUNCT
hassl-825	257	23	p	p	X
hassl-825	257	24	<	<	X
hassl-825	257	25	0.05	0.05	NUM
hassl-825	257	26	)	)	PUNCT
hassl-825	257	27	,	,	PUNCT
hassl-825	257	28	while	while	SCONJ
hassl-825	257	29	the	the	DET
hassl-825	257	30	coefficient	coefficient	NOUN
hassl-825	257	31	of	of	ADP
hassl-825	257	32	the	the	DET
hassl-825	257	33	squared	squared	ADJ
hassl-825	257	34	fown	fown	PROPN
hassl-825	257	35	,	,	PUNCT
hassl-825	257	36	i.e.	i.e.	X
hassl-825	257	37	,	,	PUNCT
hassl-825	257	38	is	be	AUX
hassl-825	257	39	negative	negative	ADJ
hassl-825	257	40	and	and	CCONJ
hassl-825	257	41	significant	significant	ADJ
hassl-825	257	42	(	(	PUNCT
hassl-825	257	43	-0.187	-0.187	PROPN
hassl-825	257	44	,	,	PUNCT
hassl-825	257	45	p	p	X
hassl-825	257	46	<	<	X
hassl-825	257	47	0.01	0.01	NUM
hassl-825	257	48	)	)	PUNCT
hassl-825	257	49	.	.	PUNCT
hassl-825	258	1	these	these	DET
hassl-825	258	2	results	result	NOUN
hassl-825	258	3	support	support	VERB
hassl-825	258	4	h1	h1	PROPN
hassl-825	258	5	,	,	PUNCT
hassl-825	258	6	as	as	SCONJ
hassl-825	258	7	they	they	PRON
hassl-825	258	8	indicate	indicate	VERB
hassl-825	258	9	the	the	DET
hassl-825	258	10	existence	existence	NOUN
hassl-825	258	11	of	of	ADP
hassl-825	258	12	an	an	DET
hassl-825	258	13	inverted	inverted	ADJ
hassl-825	258	14	u	u	NOUN
hassl-825	258	15	-	-	NOUN
hassl-825	258	16	shape	shape	NOUN
hassl-825	258	17	relationship	relationship	NOUN
hassl-825	258	18	between	between	ADP
hassl-825	258	19	family	family	NOUN
hassl-825	258	20	ownership	ownership	NOUN
hassl-825	258	21	and	and	CCONJ
hassl-825	258	22	ic	ic	PROPN
hassl-825	258	23	disclosure	disclosure	NOUN
hassl-825	258	24	.	.	PUNCT
hassl-825	259	1	in	in	ADP
hassl-825	259	2	other	other	ADJ
hassl-825	259	3	words	word	NOUN
hassl-825	259	4	,	,	PUNCT
hassl-825	259	5	these	these	DET
hassl-825	259	6	findings	finding	NOUN
hassl-825	259	7	confirm	confirm	VERB
hassl-825	259	8	the	the	DET
hassl-825	259	9	hypothesis	hypothesis	NOUN
hassl-825	259	10	that	that	SCONJ
hassl-825	259	11	there	there	PRON
hassl-825	259	12	exists	exist	VERB
hassl-825	259	13	a	a	DET
hassl-825	259	14	turning	turning	NOUN
hassl-825	259	15	point	point	NOUN
hassl-825	259	16	or	or	CCONJ
hassl-825	259	17	a	a	DET
hassl-825	259	18	threshold	threshold	NOUN
hassl-825	259	19	level	level	NOUN
hassl-825	259	20	of	of	ADP
hassl-825	259	21	family	family	NOUN
hassl-825	259	22	ownership	ownership	NOUN
hassl-825	259	23	above	above	ADP
hassl-825	259	24	which	which	PRON
hassl-825	259	25	family	family	NOUN
hassl-825	259	26	ownership	ownership	NOUN
hassl-825	259	27	is	be	AUX
hassl-825	259	28	detrimental	detrimental	ADJ
hassl-825	259	29	to	to	ADP
hassl-825	259	30	ic	ic	PROPN
hassl-825	259	31	disclosure	disclosure	NOUN
hassl-825	259	32	in	in	ADP
hassl-825	259	33	the	the	DET
hassl-825	259	34	manufacturing	manufacturing	NOUN
hassl-825	259	35	sector	sector	NOUN
hassl-825	259	36	of	of	ADP
hassl-825	259	37	pakistan	pakistan	PROPN
hassl-825	259	38	.	.	PUNCT
hassl-825	260	1	these	these	DET
hassl-825	260	2	results	result	NOUN
hassl-825	260	3	further	far	ADV
hassl-825	260	4	imply	imply	VERB
hassl-825	260	5	that	that	SCONJ
hassl-825	260	6	a	a	DET
hassl-825	260	7	low	low	ADJ
hassl-825	260	8	level	level	NOUN
hassl-825	260	9	of	of	ADP
hassl-825	260	10	family	family	NOUN
hassl-825	260	11	ownership	ownership	NOUN
hassl-825	260	12	increases	increase	VERB
hassl-825	260	13	the	the	DET
hassl-825	260	14	degree	degree	NOUN
hassl-825	260	15	of	of	ADP
hassl-825	260	16	ic	ic	PROPN
hassl-825	260	17	disclosure	disclosure	NOUN
hassl-825	260	18	,	,	PUNCT
hassl-825	260	19	whereas	whereas	SCONJ
hassl-825	260	20	higher	high	ADJ
hassl-825	260	21	family	family	NOUN
hassl-825	260	22	ownership	ownership	NOUN
hassl-825	260	23	reduces	reduce	VERB
hassl-825	260	24	the	the	DET
hassl-825	260	25	company	company	NOUN
hassl-825	260	26	’s	’s	PART
hassl-825	260	27	propensity	propensity	NOUN
hassl-825	260	28	for	for	ADP
hassl-825	260	29	voluntary	voluntary	ADJ
hassl-825	260	30	icd	icd	NOUN
hassl-825	260	31	.	.	PUNCT
hassl-825	261	1	further	far	ADV
hassl-825	261	2	,	,	PUNCT
hassl-825	261	3	the	the	DET
hassl-825	261	4	results	result	NOUN
hassl-825	261	5	obtained	obtain	VERB
hassl-825	261	6	by	by	ADP
hassl-825	261	7	investigating	investigate	VERB
hassl-825	261	8	the	the	DET
hassl-825	261	9	humanities	humanity	NOUN
hassl-825	261	10	and	and	CCONJ
hassl-825	261	11	social	social	ADJ
hassl-825	261	12	sciences	science	NOUN
hassl-825	261	13	letters	letter	NOUN
hassl-825	261	14	,	,	PUNCT
hassl-825	261	15	2019	2019	NUM
hassl-825	261	16	,	,	PUNCT
hassl-825	261	17	7(3	7(3	NUM
hassl-825	261	18	):	):	PUNCT
hassl-825	261	19	141	141	NUM
hassl-825	261	20	-	-	SYM
hassl-825	261	21	155	155	NUM
hassl-825	261	22	151	151	NUM
hassl-825	261	23	©	©	PROPN
hassl-825	261	24	2019	2019	NUM
hassl-825	261	25	conscientia	conscientia	PROPN
hassl-825	261	26	beam	beam	PROPN
hassl-825	261	27	.	.	PUNCT
hassl-825	262	1	all	all	DET
hassl-825	262	2	rights	right	NOUN
hassl-825	262	3	reserved	reserve	VERB
hassl-825	262	4	.	.	PUNCT
hassl-825	263	1	turning	turn	VERB
hassl-825	263	2	/	/	SYM
hassl-825	263	3	threshold	threshold	NOUN
hassl-825	263	4	point	point	NOUN
hassl-825	263	5	show	show	VERB
hassl-825	263	6	that	that	SCONJ
hassl-825	263	7	,	,	PUNCT
hassl-825	263	8	below	below	ADP
hassl-825	263	9	22.64	22.64	NUM
hassl-825	263	10	%	%	NOUN
hassl-825	263	11	,	,	PUNCT
hassl-825	263	12	family	family	NOUN
hassl-825	263	13	ownership	ownership	NOUN
hassl-825	263	14	improves	improve	VERB
hassl-825	263	15	ic	ic	PROPN
hassl-825	263	16	disclosure	disclosure	NOUN
hassl-825	263	17	,	,	PUNCT
hassl-825	263	18	whereas	whereas	SCONJ
hassl-825	263	19	beyond	beyond	ADP
hassl-825	263	20	this	this	DET
hassl-825	263	21	point	point	NOUN
hassl-825	263	22	,	,	PUNCT
hassl-825	263	23	it	it	PRON
hassl-825	263	24	reduces	reduce	VERB
hassl-825	263	25	the	the	DET
hassl-825	263	26	level	level	NOUN
hassl-825	263	27	of	of	ADP
hassl-825	263	28	ic	ic	PROPN
hassl-825	263	29	disclosure	disclosure	NOUN
hassl-825	263	30	.	.	PUNCT
hassl-825	264	1	the	the	DET
hassl-825	264	2	negative	negative	ADJ
hassl-825	264	3	relationship	relationship	NOUN
hassl-825	264	4	between	between	ADP
hassl-825	264	5	icd	icd	PROPN
hassl-825	264	6	and	and	CCONJ
hassl-825	264	7	a	a	DET
hassl-825	264	8	high	high	ADJ
hassl-825	264	9	percentage	percentage	NOUN
hassl-825	264	10	of	of	ADP
hassl-825	264	11	family	family	NOUN
hassl-825	264	12	ownership	ownership	NOUN
hassl-825	264	13	is	be	AUX
hassl-825	264	14	explained	explain	VERB
hassl-825	264	15	by	by	ADP
hassl-825	264	16	the	the	DET
hassl-825	264	17	fact	fact	NOUN
hassl-825	264	18	that	that	SCONJ
hassl-825	264	19	,	,	PUNCT
hassl-825	264	20	when	when	SCONJ
hassl-825	264	21	family	family	NOUN
hassl-825	264	22	ownership	ownership	NOUN
hassl-825	264	23	is	be	AUX
hassl-825	264	24	significant	significant	ADJ
hassl-825	264	25	,	,	PUNCT
hassl-825	264	26	it	it	PRON
hassl-825	264	27	can	can	AUX
hassl-825	264	28	override	override	VERB
hassl-825	264	29	company	company	NOUN
hassl-825	264	30	interests	interest	NOUN
hassl-825	264	31	,	,	PUNCT
hassl-825	264	32	limiting	limit	VERB
hassl-825	264	33	the	the	DET
hassl-825	264	34	influence	influence	NOUN
hassl-825	264	35	of	of	ADP
hassl-825	264	36	minority	minority	NOUN
hassl-825	264	37	shareholders	shareholder	NOUN
hassl-825	264	38	,	,	PUNCT
hassl-825	264	39	further	far	ADV
hassl-825	264	40	decreasing	decrease	VERB
hassl-825	264	41	ic	ic	PROPN
hassl-825	264	42	disclosure	disclosure	NOUN
hassl-825	264	43	.	.	PUNCT
hassl-825	265	1	these	these	DET
hassl-825	265	2	results	result	NOUN
hassl-825	265	3	are	be	AUX
hassl-825	265	4	in	in	ADP
hassl-825	265	5	line	line	NOUN
hassl-825	265	6	with	with	ADP
hassl-825	265	7	those	those	PRON
hassl-825	265	8	reported	report	VERB
hassl-825	265	9	by	by	ADP
hassl-825	265	10	muttakin	muttakin	PROPN
hassl-825	265	11	et	et	PROPN
hassl-825	265	12	al	al	PROPN
hassl-825	265	13	.	.	PROPN
hassl-825	266	1	(	(	PUNCT
hassl-825	266	2	2015	2015	NUM
hassl-825	266	3	)	)	PUNCT
hassl-825	266	4	in	in	ADP
hassl-825	266	5	the	the	DET
hassl-825	266	6	case	case	NOUN
hassl-825	266	7	of	of	ADP
hassl-825	266	8	bangladesh	bangladesh	NOUN
hassl-825	266	9	.	.	PUNCT
hassl-825	267	1	however	however	ADV
hassl-825	267	2	,	,	PUNCT
hassl-825	267	3	hidalgo	hidalgo	PROPN
hassl-825	267	4	et	et	PROPN
hassl-825	267	5	al	al	PROPN
hassl-825	267	6	.	.	PROPN
hassl-825	267	7	(	(	PUNCT
hassl-825	267	8	2011	2011	NUM
hassl-825	267	9	)	)	PUNCT
hassl-825	267	10	have	have	AUX
hassl-825	267	11	found	find	VERB
hassl-825	267	12	a	a	DET
hassl-825	267	13	reverse	reverse	ADJ
hassl-825	267	14	link	link	NOUN
hassl-825	267	15	in	in	ADP
hassl-825	267	16	case	case	NOUN
hassl-825	267	17	of	of	ADP
hassl-825	267	18	mexico	mexico	PROPN
hassl-825	267	19	.	.	PUNCT
hassl-825	268	1	further	far	ADV
hassl-825	268	2	,	,	PUNCT
hassl-825	268	3	the	the	DET
hassl-825	268	4	positive	positive	ADJ
hassl-825	268	5	and	and	CCONJ
hassl-825	268	6	significant	significant	ADJ
hassl-825	268	7	coefficient	coefficient	NOUN
hassl-825	268	8	of	of	ADP
hassl-825	268	9	foro	foro	PROPN
hassl-825	268	10	(	(	PUNCT
hassl-825	268	11	0.194	0.194	NUM
hassl-825	268	12	,	,	PUNCT
hassl-825	268	13	p	p	X
hassl-825	268	14	<	<	X
hassl-825	268	15	0.05	0.05	NUM
hassl-825	268	16	)	)	PUNCT
hassl-825	268	17	supports	support	VERB
hassl-825	268	18	h2	h2	NOUN
hassl-825	268	19	,	,	PUNCT
hassl-825	268	20	as	as	SCONJ
hassl-825	268	21	it	it	PRON
hassl-825	268	22	implies	imply	VERB
hassl-825	268	23	that	that	SCONJ
hassl-825	268	24	a	a	DET
hassl-825	268	25	higher	high	ADJ
hassl-825	268	26	level	level	NOUN
hassl-825	268	27	of	of	ADP
hassl-825	268	28	foreign	foreign	ADJ
hassl-825	268	29	ownership	ownership	NOUN
hassl-825	268	30	results	result	NOUN
hassl-825	268	31	in	in	ADP
hassl-825	268	32	a	a	DET
hassl-825	268	33	higher	high	ADJ
hassl-825	268	34	degree	degree	NOUN
hassl-825	268	35	of	of	ADP
hassl-825	268	36	ic	ic	PROPN
hassl-825	268	37	disclosure	disclosure	NOUN
hassl-825	268	38	.	.	PUNCT
hassl-825	269	1	indeed	indeed	ADV
hassl-825	269	2	,	,	PUNCT
hassl-825	269	3	empirical	empirical	ADJ
hassl-825	269	4	evidence	evidence	NOUN
hassl-825	269	5	indicates	indicate	VERB
hassl-825	269	6	that	that	SCONJ
hassl-825	269	7	,	,	PUNCT
hassl-825	269	8	due	due	ADP
hassl-825	269	9	to	to	ADP
hassl-825	269	10	information	information	NOUN
hassl-825	269	11	asymmetry	asymmetry	NOUN
hassl-825	269	12	,	,	PUNCT
hassl-825	269	13	foreign	foreign	ADJ
hassl-825	269	14	investors	investor	NOUN
hassl-825	269	15	demand	demand	VERB
hassl-825	269	16	higher	high	ADJ
hassl-825	269	17	level	level	NOUN
hassl-825	269	18	of	of	ADP
hassl-825	269	19	corporate	corporate	ADJ
hassl-825	269	20	information	information	NOUN
hassl-825	269	21	disclosure	disclosure	NOUN
hassl-825	269	22	,	,	PUNCT
hassl-825	269	23	including	include	VERB
hassl-825	269	24	icd	icd	PROPN
hassl-825	269	25	.	.	PUNCT
hassl-825	270	1	these	these	DET
hassl-825	270	2	findings	finding	NOUN
hassl-825	270	3	concur	concur	VERB
hassl-825	270	4	with	with	ADP
hassl-825	270	5	the	the	DET
hassl-825	270	6	results	result	NOUN
hassl-825	270	7	reported	report	VERB
hassl-825	270	8	by	by	ADP
hassl-825	270	9	li	li	PROPN
hassl-825	270	10	et	et	PROPN
hassl-825	270	11	al	al	PROPN
hassl-825	270	12	.	.	PROPN
hassl-825	271	1	(	(	PUNCT
hassl-825	271	2	2008	2008	NUM
hassl-825	271	3	)	)	PUNCT
hassl-825	271	4	;	;	PUNCT
hassl-825	271	5	khan	khan	PROPN
hassl-825	271	6	et	et	PROPN
hassl-825	271	7	al	al	PROPN
hassl-825	271	8	.	.	PROPN
hassl-825	272	1	(	(	PUNCT
hassl-825	272	2	2013	2013	NUM
hassl-825	272	3	)	)	PUNCT
hassl-825	272	4	and	and	CCONJ
hassl-825	272	5	muttakin	muttakin	VERB
hassl-825	272	6	et	et	PROPN
hassl-825	272	7	al	al	PROPN
hassl-825	272	8	.	.	PROPN
hassl-825	273	1	(	(	PUNCT
hassl-825	273	2	2015	2015	NUM
hassl-825	273	3	)	)	PUNCT
hassl-825	273	4	indicating	indicate	VERB
hassl-825	273	5	a	a	DET
hassl-825	273	6	significant	significant	ADJ
hassl-825	273	7	and	and	CCONJ
hassl-825	273	8	direct	direct	ADJ
hassl-825	273	9	influence	influence	NOUN
hassl-825	273	10	of	of	ADP
hassl-825	273	11	foreign	foreign	ADJ
hassl-825	273	12	ownership	ownership	NOUN
hassl-825	273	13	on	on	ADP
hassl-825	273	14	voluntary	voluntary	ADJ
hassl-825	273	15	information	information	NOUN
hassl-825	273	16	disclosure	disclosure	NOUN
hassl-825	273	17	.	.	PUNCT
hassl-825	274	1	the	the	DET
hassl-825	274	2	coefficients	coefficient	NOUN
hassl-825	274	3	related	relate	VERB
hassl-825	274	4	to	to	ADP
hassl-825	274	5	the	the	DET
hassl-825	274	6	third	third	ADJ
hassl-825	274	7	component	component	NOUN
hassl-825	274	8	of	of	ADP
hassl-825	274	9	corporate	corporate	ADJ
hassl-825	274	10	governance	governance	NOUN
hassl-825	274	11	,	,	PUNCT
hassl-825	274	12	board	board	NOUN
hassl-825	274	13	independence	independence	NOUN
hassl-825	274	14	(	(	PUNCT
hassl-825	274	15	ind	ind	NOUN
hassl-825	274	16	)	)	PUNCT
hassl-825	274	17	,	,	PUNCT
hassl-825	274	18	are	be	AUX
hassl-825	274	19	also	also	ADV
hassl-825	274	20	positive	positive	ADJ
hassl-825	274	21	and	and	CCONJ
hassl-825	274	22	statistically	statistically	ADV
hassl-825	274	23	significant	significant	ADJ
hassl-825	274	24	(	(	PUNCT
hassl-825	274	25	0.331	0.331	NUM
hassl-825	274	26	,	,	PUNCT
hassl-825	274	27	p	p	X
hassl-825	274	28	<	<	X
hassl-825	274	29	0.01	0.01	NUM
hassl-825	274	30	)	)	PUNCT
hassl-825	274	31	.	.	PUNCT
hassl-825	275	1	these	these	DET
hassl-825	275	2	results	result	VERB
hassl-825	275	3	support	support	VERB
hassl-825	275	4	h3	h3	NOUN
hassl-825	275	5	,	,	PUNCT
hassl-825	275	6	implying	imply	VERB
hassl-825	275	7	that	that	SCONJ
hassl-825	275	8	greater	great	ADJ
hassl-825	275	9	board	board	NOUN
hassl-825	275	10	independence	independence	NOUN
hassl-825	275	11	ensures	ensure	VERB
hassl-825	275	12	higher	high	ADJ
hassl-825	275	13	level	level	NOUN
hassl-825	275	14	of	of	ADP
hassl-825	275	15	ic	ic	PROPN
hassl-825	275	16	disclosure	disclosure	NOUN
hassl-825	275	17	.	.	PUNCT
hassl-825	276	1	li	li	PROPN
hassl-825	276	2	et	et	PROPN
hassl-825	276	3	al	al	PROPN
hassl-825	276	4	.	.	PROPN
hassl-825	276	5	(	(	PUNCT
hassl-825	276	6	2008	2008	NUM
hassl-825	276	7	)	)	PUNCT
hassl-825	276	8	reached	reach	VERB
hassl-825	276	9	similar	similar	ADJ
hassl-825	276	10	conclusions	conclusion	NOUN
hassl-825	276	11	,	,	PUNCT
hassl-825	276	12	highlighting	highlight	VERB
hassl-825	276	13	an	an	DET
hassl-825	276	14	effective	effective	ADJ
hassl-825	276	15	role	role	NOUN
hassl-825	276	16	of	of	ADP
hassl-825	276	17	independent	independent	ADJ
hassl-825	276	18	directors	director	NOUN
hassl-825	276	19	in	in	ADP
hassl-825	276	20	reducing	reduce	VERB
hassl-825	276	21	agency	agency	NOUN
hassl-825	276	22	conflict	conflict	NOUN
hassl-825	276	23	by	by	ADP
hassl-825	276	24	encouraging	encourage	VERB
hassl-825	276	25	information	information	NOUN
hassl-825	276	26	disclosure	disclosure	NOUN
hassl-825	276	27	,	,	PUNCT
hassl-825	276	28	including	include	VERB
hassl-825	276	29	ic	ic	PROPN
hassl-825	276	30	.	.	PUNCT
hassl-825	276	31	interestingly	interestingly	ADV
hassl-825	276	32	,	,	PUNCT
hassl-825	276	33	h4	h4	NOUN
hassl-825	276	34	hypothesizing	hypothesize	VERB
hassl-825	276	35	a	a	DET
hassl-825	276	36	significant	significant	ADJ
hassl-825	276	37	impact	impact	NOUN
hassl-825	276	38	of	of	ADP
hassl-825	276	39	ceo	ceo	NOUN
hassl-825	276	40	duality	duality	NOUN
hassl-825	276	41	(	(	PUNCT
hassl-825	276	42	duceo	duceo	ADJ
hassl-825	276	43	)	)	PUNCT
hassl-825	276	44	on	on	ADP
hassl-825	276	45	ic	ic	PROPN
hassl-825	276	46	disclosure	disclosure	NOUN
hassl-825	276	47	is	be	AUX
hassl-825	276	48	not	not	PART
hassl-825	276	49	supported	support	VERB
hassl-825	276	50	by	by	ADP
hassl-825	276	51	our	our	PRON
hassl-825	276	52	results	result	NOUN
hassl-825	276	53	(	(	PUNCT
hassl-825	276	54	0.074	0.074	NUM
hassl-825	276	55	,	,	PUNCT
hassl-825	276	56	p	p	X
hassl-825	276	57	>	>	X
hassl-825	276	58	0.10	0.10	NUM
hassl-825	276	59	)	)	PUNCT
hassl-825	276	60	.	.	PUNCT
hassl-825	277	1	this	this	DET
hassl-825	277	2	finding	finding	NOUN
hassl-825	277	3	suggests	suggest	VERB
hassl-825	277	4	that	that	SCONJ
hassl-825	277	5	dual	dual	ADJ
hassl-825	277	6	ceo	ceo	NOUN
hassl-825	277	7	role	role	NOUN
hassl-825	277	8	is	be	AUX
hassl-825	277	9	not	not	PART
hassl-825	277	10	an	an	DET
hassl-825	277	11	influential	influential	ADJ
hassl-825	277	12	factor	factor	NOUN
hassl-825	277	13	in	in	ADP
hassl-825	277	14	the	the	DET
hassl-825	277	15	ic	ic	PROPN
hassl-825	277	16	disclosure	disclosure	NOUN
hassl-825	277	17	of	of	ADP
hassl-825	277	18	pakistani	pakistani	ADJ
hassl-825	277	19	firms	firm	NOUN
hassl-825	277	20	.	.	PUNCT
hassl-825	278	1	however	however	ADV
hassl-825	278	2	,	,	PUNCT
hassl-825	278	3	the	the	DET
hassl-825	278	4	relationship	relationship	NOUN
hassl-825	278	5	between	between	ADP
hassl-825	278	6	family	family	NOUN
hassl-825	278	7	duality	duality	NOUN
hassl-825	278	8	and	and	CCONJ
hassl-825	278	9	the	the	DET
hassl-825	278	10	degree	degree	NOUN
hassl-825	278	11	of	of	ADP
hassl-825	278	12	ic	ic	PROPN
hassl-825	278	13	disclosure	disclosure	NOUN
hassl-825	278	14	is	be	AUX
hassl-825	278	15	significant	significant	ADJ
hassl-825	278	16	and	and	CCONJ
hassl-825	278	17	negative	negative	ADJ
hassl-825	278	18	(	(	PUNCT
hassl-825	278	19	0.097	0.097	NUM
hassl-825	278	20	,	,	PUNCT
hassl-825	278	21	p	p	X
hassl-825	278	22	<	<	X
hassl-825	278	23	0.05	0.05	NUM
hassl-825	278	24	)	)	PUNCT
hassl-825	278	25	,	,	PUNCT
hassl-825	278	26	supporting	support	VERB
hassl-825	278	27	h5	h5	NOUN
hassl-825	278	28	and	and	CCONJ
hassl-825	278	29	indicating	indicate	VERB
hassl-825	278	30	that	that	SCONJ
hassl-825	278	31	,	,	PUNCT
hassl-825	278	32	when	when	SCONJ
hassl-825	278	33	two	two	NUM
hassl-825	278	34	persons	person	NOUN
hassl-825	278	35	from	from	ADP
hassl-825	278	36	the	the	DET
hassl-825	278	37	same	same	ADJ
hassl-825	278	38	family	family	NOUN
hassl-825	278	39	hold	hold	VERB
hassl-825	278	40	the	the	DET
hassl-825	278	41	positions	position	NOUN
hassl-825	278	42	of	of	ADP
hassl-825	278	43	ceo	ceo	NOUN
hassl-825	278	44	and	and	CCONJ
hassl-825	278	45	board	board	NOUN
hassl-825	278	46	chairperson	chairperson	NOUN
hassl-825	278	47	,	,	PUNCT
hassl-825	278	48	the	the	DET
hassl-825	278	49	ic	ic	PROPN
hassl-825	278	50	disclosure	disclosure	NOUN
hassl-825	278	51	level	level	NOUN
hassl-825	278	52	tends	tend	VERB
hassl-825	278	53	to	to	PART
hassl-825	278	54	decline	decline	VERB
hassl-825	278	55	.	.	PUNCT
hassl-825	279	1	according	accord	VERB
hassl-825	279	2	to	to	ADP
hassl-825	279	3	muttakin	muttakin	PROPN
hassl-825	279	4	et	et	PROPN
hassl-825	279	5	al	al	PROPN
hassl-825	279	6	.	.	PROPN
hassl-825	280	1	(	(	PUNCT
hassl-825	280	2	2015	2015	NUM
hassl-825	280	3	)	)	PUNCT
hassl-825	281	1	having	have	VERB
hassl-825	281	2	two	two	NUM
hassl-825	281	3	family	family	NOUN
hassl-825	281	4	members	member	NOUN
hassl-825	281	5	in	in	ADP
hassl-825	281	6	the	the	DET
hassl-825	281	7	positions	position	NOUN
hassl-825	281	8	of	of	ADP
hassl-825	281	9	ceo	ceo	NOUN
hassl-825	281	10	and	and	CCONJ
hassl-825	281	11	chairperson	chairperson	NOUN
hassl-825	281	12	reduces	reduce	VERB
hassl-825	281	13	the	the	DET
hassl-825	281	14	influence	influence	NOUN
hassl-825	281	15	of	of	ADP
hassl-825	281	16	general	general	ADJ
hassl-825	281	17	shareholders	shareholder	NOUN
hassl-825	281	18	,	,	PUNCT
hassl-825	281	19	resulting	result	VERB
hassl-825	281	20	in	in	ADP
hassl-825	281	21	less	less	ADV
hassl-825	281	22	voluntarily	voluntarily	ADV
hassl-825	281	23	ic	ic	PROPN
hassl-825	281	24	disclosure	disclosure	NOUN
hassl-825	281	25	.	.	PUNCT
hassl-825	282	1	finally	finally	ADV
hassl-825	282	2	,	,	PUNCT
hassl-825	282	3	the	the	DET
hassl-825	282	4	results	result	NOUN
hassl-825	282	5	related	relate	VERB
hassl-825	282	6	to	to	ADP
hassl-825	282	7	the	the	DET
hassl-825	282	8	last	last	ADJ
hassl-825	282	9	component	component	NOUN
hassl-825	282	10	of	of	ADP
hassl-825	282	11	corporate	corporate	ADJ
hassl-825	282	12	governance	governance	NOUN
hassl-825	282	13	—	—	PUNCT
hassl-825	282	14	presence	presence	NOUN
hassl-825	282	15	of	of	ADP
hassl-825	282	16	an	an	DET
hassl-825	282	17	audit	audit	NOUN
hassl-825	282	18	committee	committee	NOUN
hassl-825	282	19	(	(	PUNCT
hassl-825	282	20	auc)—are	auc)—are	NOUN
hassl-825	282	21	significant	significant	ADJ
hassl-825	282	22	and	and	CCONJ
hassl-825	282	23	positive	positive	ADJ
hassl-825	282	24	(	(	PUNCT
hassl-825	282	25	0.117	0.117	NUM
hassl-825	282	26	,	,	PUNCT
hassl-825	282	27	p	p	X
hassl-825	282	28	<	<	X
hassl-825	282	29	0.01	0.01	NUM
hassl-825	282	30	)	)	PUNCT
hassl-825	282	31	.	.	PUNCT
hassl-825	283	1	these	these	DET
hassl-825	283	2	findings	finding	NOUN
hassl-825	283	3	suggest	suggest	VERB
hassl-825	283	4	that	that	SCONJ
hassl-825	283	5	having	have	VERB
hassl-825	283	6	an	an	DET
hassl-825	283	7	audit	audit	NOUN
hassl-825	283	8	committee	committee	NOUN
hassl-825	283	9	prompts	prompt	VERB
hassl-825	283	10	the	the	DET
hassl-825	283	11	pakistani	pakistani	ADJ
hassl-825	283	12	firms	firm	NOUN
hassl-825	283	13	to	to	PART
hassl-825	283	14	disclose	disclose	VERB
hassl-825	283	15	more	more	ADJ
hassl-825	283	16	ic	ic	PROPN
hassl-825	283	17	information	information	NOUN
hassl-825	283	18	relative	relative	ADJ
hassl-825	283	19	to	to	ADP
hassl-825	283	20	those	those	PRON
hassl-825	283	21	that	that	PRON
hassl-825	283	22	do	do	AUX
hassl-825	283	23	not	not	PART
hassl-825	283	24	have	have	VERB
hassl-825	283	25	an	an	DET
hassl-825	283	26	established	establish	VERB
hassl-825	283	27	audit	audit	NOUN
hassl-825	283	28	committee	committee	NOUN
hassl-825	283	29	.	.	PUNCT
hassl-825	284	1	the	the	DET
hassl-825	284	2	influential	influential	ADJ
hassl-825	284	3	role	role	NOUN
hassl-825	284	4	of	of	ADP
hassl-825	284	5	the	the	DET
hassl-825	284	6	audit	audit	NOUN
hassl-825	284	7	committee	committee	NOUN
hassl-825	284	8	in	in	ADP
hassl-825	284	9	disclosing	disclose	VERB
hassl-825	284	10	the	the	DET
hassl-825	284	11	information	information	NOUN
hassl-825	284	12	that	that	PRON
hassl-825	284	13	was	be	AUX
hassl-825	284	14	postulated	postulate	VERB
hassl-825	284	15	by	by	ADP
hassl-825	284	16	other	other	ADJ
hassl-825	284	17	authors	author	NOUN
hassl-825	284	18	,	,	PUNCT
hassl-825	284	19	such	such	ADJ
hassl-825	284	20	hidalgo	hidalgo	PROPN
hassl-825	284	21	et	et	PROPN
hassl-825	284	22	al	al	PROPN
hassl-825	284	23	.	.	PROPN
hassl-825	285	1	(	(	PUNCT
hassl-825	285	2	2011	2011	NUM
hassl-825	285	3	)	)	PUNCT
hassl-825	285	4	is	be	AUX
hassl-825	285	5	thus	thus	ADV
hassl-825	285	6	supported	support	VERB
hassl-825	285	7	by	by	ADP
hassl-825	285	8	our	our	PRON
hassl-825	285	9	findings	finding	NOUN
hassl-825	285	10	.	.	PUNCT
hassl-825	286	1	the	the	DET
hassl-825	286	2	results	result	NOUN
hassl-825	286	3	pertaining	pertain	VERB
hassl-825	286	4	to	to	ADP
hassl-825	286	5	the	the	DET
hassl-825	286	6	control	control	NOUN
hassl-825	286	7	variables	variable	NOUN
hassl-825	286	8	included	include	VERB
hassl-825	286	9	in	in	ADP
hassl-825	286	10	the	the	DET
hassl-825	286	11	models	model	NOUN
hassl-825	286	12	suggest	suggest	VERB
hassl-825	286	13	that	that	SCONJ
hassl-825	286	14	better	well	ADV
hassl-825	286	15	performing	perform	VERB
hassl-825	286	16	,	,	PUNCT
hassl-825	286	17	larger	large	ADJ
hassl-825	286	18	(	(	PUNCT
hassl-825	286	19	size	size	NOUN
hassl-825	286	20	)	)	PUNCT
hassl-825	286	21	,	,	PUNCT
hassl-825	286	22	and	and	CCONJ
hassl-825	286	23	older	old	ADJ
hassl-825	286	24	(	(	PUNCT
hassl-825	286	25	age	age	NOUN
hassl-825	286	26	)	)	PUNCT
hassl-825	286	27	firms	firm	NOUN
hassl-825	286	28	tend	tend	VERB
hassl-825	286	29	to	to	PART
hassl-825	286	30	disclose	disclose	VERB
hassl-825	286	31	higher	high	ADJ
hassl-825	286	32	levels	level	NOUN
hassl-825	286	33	of	of	ADP
hassl-825	286	34	ic	ic	PROPN
hassl-825	286	35	.	.	PUNCT
hassl-825	287	1	however	however	ADV
hassl-825	287	2	,	,	PUNCT
hassl-825	287	3	the	the	DET
hassl-825	287	4	effect	effect	NOUN
hassl-825	287	5	of	of	ADP
hassl-825	287	6	leverage	leverage	NOUN
hassl-825	287	7	on	on	ADP
hassl-825	287	8	ic	ic	PROPN
hassl-825	287	9	disclosure	disclosure	NOUN
hassl-825	287	10	appears	appear	VERB
hassl-825	287	11	to	to	PART
hassl-825	287	12	be	be	AUX
hassl-825	287	13	insignificant	insignificant	ADJ
hassl-825	287	14	.	.	PUNCT
hassl-825	288	1	these	these	DET
hassl-825	288	2	findings	finding	NOUN
hassl-825	288	3	are	be	AUX
hassl-825	288	4	aligned	align	VERB
hassl-825	288	5	with	with	ADP
hassl-825	288	6	those	those	PRON
hassl-825	288	7	yielded	yield	VERB
hassl-825	288	8	by	by	ADP
hassl-825	288	9	other	other	ADJ
hassl-825	288	10	empirical	empirical	ADJ
hassl-825	288	11	studies	study	NOUN
hassl-825	288	12	(	(	PUNCT
hassl-825	288	13	e.g.	e.g.	ADV
hassl-825	288	14	,	,	PUNCT
hassl-825	288	15	(	(	PUNCT
hassl-825	288	16	cerbioni	cerbioni	VERB
hassl-825	288	17	and	and	CCONJ
hassl-825	288	18	parbonetti	parbonetti	VERB
hassl-825	288	19	,	,	PUNCT
hassl-825	288	20	2007	2007	NUM
hassl-825	288	21	;	;	PUNCT
hassl-825	288	22	muttakin	muttakin	PROPN
hassl-825	288	23	et	et	PROPN
hassl-825	288	24	al	al	PROPN
hassl-825	288	25	.	.	PROPN
hassl-825	288	26	,	,	PUNCT
hassl-825	288	27	2015	2015	NUM
hassl-825	288	28	)	)	PUNCT
hassl-825	288	29	)	)	PUNCT
hassl-825	288	30	.	.	PUNCT
hassl-825	289	1	for	for	ADP
hassl-825	289	2	in	in	ADP
hassl-825	289	3	-	-	PUNCT
hassl-825	289	4	depth	depth	NOUN
hassl-825	289	5	analysis	analysis	NOUN
hassl-825	289	6	,	,	PUNCT
hassl-825	289	7	we	we	PRON
hassl-825	289	8	also	also	ADV
hassl-825	289	9	tested	test	VERB
hassl-825	289	10	the	the	DET
hassl-825	289	11	relationship	relationship	NOUN
hassl-825	289	12	of	of	ADP
hassl-825	289	13	three	three	NUM
hassl-825	289	14	major	major	ADJ
hassl-825	289	15	dimensions	dimension	NOUN
hassl-825	289	16	of	of	ADP
hassl-825	289	17	ic	ic	PROPN
hassl-825	289	18	disclosure	disclosure	PROPN
hassl-825	289	19	(	(	PUNCT
hassl-825	289	20	structural	structural	ADJ
hassl-825	289	21	capital	capital	NOUN
hassl-825	289	22	,	,	PUNCT
hassl-825	289	23	relational	relational	ADJ
hassl-825	289	24	capital	capital	NOUN
hassl-825	289	25	,	,	PUNCT
hassl-825	289	26	and	and	CCONJ
hassl-825	289	27	human	human	ADJ
hassl-825	289	28	capital	capital	NOUN
hassl-825	289	29	)	)	PUNCT
hassl-825	289	30	with	with	ADP
hassl-825	289	31	the	the	DET
hassl-825	289	32	individual	individual	ADJ
hassl-825	289	33	attributes	attribute	NOUN
hassl-825	289	34	of	of	ADP
hassl-825	289	35	corporate	corporate	ADJ
hassl-825	289	36	governance	governance	NOUN
hassl-825	289	37	.	.	PUNCT
hassl-825	290	1	these	these	DET
hassl-825	290	2	relationships	relationship	NOUN
hassl-825	290	3	were	be	AUX
hassl-825	290	4	modeled	model	VERB
hassl-825	290	5	using	use	VERB
hassl-825	290	6	equation	equation	NOUN
hassl-825	290	7	3	3	NUM
hassl-825	290	8	−	−	PROPN
hassl-825	290	9	5	5	NUM
hassl-825	290	10	.	.	PUNCT
hassl-825	290	11	equation	equation	NOUN
hassl-825	290	12	3	3	NUM
hassl-825	290	13	results	result	NOUN
hassl-825	290	14	indicate	indicate	VERB
hassl-825	290	15	presence	presence	NOUN
hassl-825	290	16	of	of	ADP
hassl-825	290	17	an	an	DET
hassl-825	290	18	inverted	inverted	ADJ
hassl-825	290	19	u	u	NOUN
hassl-825	290	20	-	-	NOUN
hassl-825	290	21	shape	shape	NOUN
hassl-825	290	22	relationship	relationship	NOUN
hassl-825	290	23	between	between	ADP
hassl-825	290	24	internal	internal	ADJ
hassl-825	290	25	capital	capital	NOUN
hassl-825	290	26	disclosure	disclosure	NOUN
hassl-825	290	27	and	and	CCONJ
hassl-825	290	28	family	family	NOUN
hassl-825	290	29	ownership	ownership	NOUN
hassl-825	290	30	,	,	PUNCT
hassl-825	290	31	confirming	confirm	VERB
hassl-825	290	32	the	the	DET
hassl-825	290	33	results	result	NOUN
hassl-825	290	34	of	of	ADP
hassl-825	290	35	equation	equation	NOUN
hassl-825	290	36	2	2	NUM
hassl-825	290	37	.	.	PUNCT
hassl-825	291	1	the	the	DET
hassl-825	291	2	findings	finding	NOUN
hassl-825	291	3	also	also	ADV
hassl-825	291	4	demonstrate	demonstrate	VERB
hassl-825	291	5	a	a	DET
hassl-825	291	6	significant	significant	ADJ
hassl-825	291	7	positive	positive	ADJ
hassl-825	291	8	influence	influence	NOUN
hassl-825	291	9	of	of	ADP
hassl-825	291	10	foreign	foreign	ADJ
hassl-825	291	11	ownership	ownership	NOUN
hassl-825	291	12	(	(	PUNCT
hassl-825	291	13	foro	foro	PROPN
hassl-825	291	14	)	)	PUNCT
hassl-825	291	15	,	,	PUNCT
hassl-825	291	16	board	board	NOUN
hassl-825	291	17	independence	independence	NOUN
hassl-825	291	18	(	(	PUNCT
hassl-825	291	19	ind	ind	NOUN
hassl-825	291	20	)	)	PUNCT
hassl-825	291	21	,	,	PUNCT
hassl-825	291	22	and	and	CCONJ
hassl-825	291	23	presence	presence	NOUN
hassl-825	291	24	of	of	ADP
hassl-825	291	25	audit	audit	NOUN
hassl-825	291	26	committee	committee	NOUN
hassl-825	291	27	(	(	PUNCT
hassl-825	291	28	auc	auc	NOUN
hassl-825	291	29	)	)	PUNCT
hassl-825	291	30	on	on	ADP
hassl-825	291	31	internal	internal	ADJ
hassl-825	291	32	capital	capital	NOUN
hassl-825	291	33	disclosure	disclosure	NOUN
hassl-825	291	34	,	,	PUNCT
hassl-825	291	35	while	while	SCONJ
hassl-825	291	36	revealing	reveal	VERB
hassl-825	291	37	a	a	DET
hassl-825	291	38	significantly	significantly	ADV
hassl-825	291	39	negative	negative	ADJ
hassl-825	291	40	effect	effect	NOUN
hassl-825	291	41	of	of	ADP
hassl-825	291	42	family	family	NOUN
hassl-825	291	43	duality	duality	NOUN
hassl-825	291	44	(	(	PUNCT
hassl-825	291	45	fdu	fdu	ADJ
hassl-825	291	46	)	)	PUNCT
hassl-825	291	47	on	on	ADP
hassl-825	291	48	the	the	DET
hassl-825	291	49	level	level	NOUN
hassl-825	291	50	of	of	ADP
hassl-825	291	51	internal	internal	ADJ
hassl-825	291	52	capital	capital	NOUN
hassl-825	291	53	disclosure	disclosure	NOUN
hassl-825	291	54	.	.	PUNCT
hassl-825	292	1	conversely	conversely	ADV
hassl-825	292	2	,	,	PUNCT
hassl-825	292	3	the	the	DET
hassl-825	292	4	analyses	analysis	NOUN
hassl-825	292	5	indicate	indicate	VERB
hassl-825	292	6	that	that	PRON
hassl-825	292	7	ceo	ceo	NOUN
hassl-825	292	8	duality	duality	NOUN
hassl-825	292	9	(	(	PUNCT
hassl-825	292	10	duceo	duceo	ADJ
hassl-825	292	11	)	)	PUNCT
hassl-825	292	12	does	do	AUX
hassl-825	292	13	not	not	PART
hassl-825	292	14	have	have	VERB
hassl-825	292	15	any	any	DET
hassl-825	292	16	effect	effect	NOUN
hassl-825	292	17	on	on	ADP
hassl-825	292	18	icd	icd	PROPN
hassl-825	292	19	.	.	PUNCT
hassl-825	293	1	among	among	ADP
hassl-825	293	2	the	the	DET
hassl-825	293	3	control	control	NOUN
hassl-825	293	4	variables	variable	NOUN
hassl-825	293	5	included	include	VERB
hassl-825	293	6	in	in	ADP
hassl-825	293	7	the	the	DET
hassl-825	293	8	models	model	NOUN
hassl-825	293	9	,	,	PUNCT
hassl-825	293	10	firm	firm	ADJ
hassl-825	293	11	size	size	NOUN
hassl-825	293	12	(	(	PUNCT
hassl-825	293	13	size	size	NOUN
hassl-825	293	14	)	)	PUNCT
hassl-825	293	15	,	,	PUNCT
hassl-825	293	16	firm	firm	ADJ
hassl-825	293	17	age	age	NOUN
hassl-825	293	18	(	(	PUNCT
hassl-825	293	19	age	age	NOUN
hassl-825	293	20	)	)	PUNCT
hassl-825	293	21	,	,	PUNCT
hassl-825	293	22	and	and	CCONJ
hassl-825	293	23	profitability	profitability	NOUN
hassl-825	293	24	(	(	PUNCT
hassl-825	293	25	roa	roa	NOUN
hassl-825	293	26	)	)	PUNCT
hassl-825	293	27	showed	show	VERB
hassl-825	293	28	a	a	DET
hassl-825	293	29	significantly	significantly	ADV
hassl-825	293	30	positive	positive	ADJ
hassl-825	293	31	association	association	NOUN
hassl-825	293	32	with	with	ADP
hassl-825	293	33	icd	icd	PROPN
hassl-825	293	34	,	,	PUNCT
hassl-825	293	35	whereas	whereas	SCONJ
hassl-825	293	36	the	the	DET
hassl-825	293	37	effect	effect	NOUN
hassl-825	293	38	of	of	ADP
hassl-825	293	39	leverage	leverage	NOUN
hassl-825	293	40	(	(	PUNCT
hassl-825	293	41	lev	lev	NOUN
hassl-825	293	42	)	)	PUNCT
hassl-825	293	43	was	be	AUX
hassl-825	293	44	not	not	PART
hassl-825	293	45	statistically	statistically	ADV
hassl-825	293	46	significant	significant	ADJ
hassl-825	293	47	.	.	PUNCT
hassl-825	294	1	the	the	DET
hassl-825	294	2	results	result	NOUN
hassl-825	294	3	of	of	ADP
hassl-825	294	4	equation	equation	NOUN
hassl-825	294	5	4	4	NUM
hassl-825	294	6	and	and	CCONJ
hassl-825	294	7	5	5	NUM
hassl-825	294	8	revealed	reveal	VERB
hassl-825	294	9	similar	similar	ADJ
hassl-825	294	10	trends	trend	NOUN
hassl-825	294	11	,	,	PUNCT
hassl-825	294	12	confirming	confirm	VERB
hassl-825	294	13	the	the	DET
hassl-825	294	14	existence	existence	NOUN
hassl-825	294	15	of	of	ADP
hassl-825	294	16	a	a	DET
hassl-825	294	17	nonlinear	nonlinear	ADJ
hassl-825	294	18	relationship	relationship	NOUN
hassl-825	294	19	between	between	ADP
hassl-825	294	20	fown	fown	PROPN
hassl-825	294	21	and	and	CCONJ
hassl-825	294	22	the	the	DET
hassl-825	294	23	other	other	ADJ
hassl-825	294	24	two	two	NUM
hassl-825	294	25	dimensions	dimension	NOUN
hassl-825	294	26	(	(	PUNCT
hassl-825	294	27	i.e.	i.e.	X
hassl-825	294	28	,	,	PUNCT
hassl-825	294	29	external	external	ADJ
hassl-825	294	30	capital	capital	NOUN
hassl-825	294	31	and	and	CCONJ
hassl-825	294	32	human	human	ADJ
hassl-825	294	33	capital	capital	NOUN
hassl-825	294	34	)	)	PUNCT
hassl-825	294	35	of	of	ADP
hassl-825	294	36	ic	ic	PROPN
hassl-825	294	37	disclosure	disclosure	NOUN
hassl-825	294	38	.	.	PUNCT
hassl-825	295	1	to	to	PART
hassl-825	295	2	evaluate	evaluate	VERB
hassl-825	295	3	the	the	DET
hassl-825	295	4	robustness	robustness	NOUN
hassl-825	295	5	of	of	ADP
hassl-825	295	6	these	these	DET
hassl-825	295	7	findings	finding	NOUN
hassl-825	295	8	,	,	PUNCT
hassl-825	295	9	model	model	NOUN
hassl-825	295	10	1	1	NUM
hassl-825	295	11	to	to	PART
hassl-825	295	12	4	4	NUM
hassl-825	295	13	were	be	AUX
hassl-825	295	14	re	re	VERB
hassl-825	295	15	-	-	VERB
hassl-825	295	16	estimated	estimate	VERB
hassl-825	295	17	by	by	ADP
hassl-825	295	18	excluding	exclude	VERB
hassl-825	295	19	the	the	DET
hassl-825	295	20	control	control	NOUN
hassl-825	295	21	variables	variable	NOUN
hassl-825	295	22	.	.	PUNCT
hassl-825	296	1	the	the	DET
hassl-825	296	2	results	result	NOUN
hassl-825	296	3	were	be	AUX
hassl-825	296	4	broadly	broadly	ADV
hassl-825	296	5	consistent	consistent	ADJ
hassl-825	296	6	with	with	ADP
hassl-825	296	7	those	those	PRON
hassl-825	296	8	reported	report	VERB
hassl-825	296	9	in	in	ADP
hassl-825	296	10	table	table	NOUN
hassl-825	296	11	4	4	NUM
hassl-825	296	12	.	.	PUNCT
hassl-825	297	1	humanities	humanity	NOUN
hassl-825	297	2	and	and	CCONJ
hassl-825	297	3	social	social	ADJ
hassl-825	297	4	sciences	science	NOUN
hassl-825	297	5	letters	letter	NOUN
hassl-825	297	6	,	,	PUNCT
hassl-825	297	7	2019	2019	NUM
hassl-825	297	8	,	,	PUNCT
hassl-825	297	9	7(3	7(3	NUM
hassl-825	297	10	):	):	PUNCT
hassl-825	297	11	141	141	NUM
hassl-825	297	12	-	-	SYM
hassl-825	297	13	155	155	NUM
hassl-825	297	14	152	152	NUM
hassl-825	297	15	©	©	PROPN
hassl-825	297	16	2019	2019	NUM
hassl-825	297	17	conscientia	conscientia	PROPN
hassl-825	297	18	beam	beam	PROPN
hassl-825	297	19	.	.	PUNCT
hassl-825	298	1	all	all	DET
hassl-825	298	2	rights	right	NOUN
hassl-825	298	3	reserved	reserve	VERB
hassl-825	298	4	.	.	PUNCT
hassl-825	299	1	5	5	X
hassl-825	299	2	.	.	X
hassl-825	299	3	conclusion	conclusion	NOUN
hassl-825	299	4	and	and	CCONJ
hassl-825	299	5	recommendation	recommendation	NOUN
hassl-825	299	6	the	the	DET
hassl-825	299	7	aim	aim	NOUN
hassl-825	299	8	of	of	ADP
hassl-825	299	9	the	the	DET
hassl-825	299	10	present	present	ADJ
hassl-825	299	11	study	study	NOUN
hassl-825	299	12	was	be	AUX
hassl-825	299	13	to	to	PART
hassl-825	299	14	test	test	VERB
hassl-825	299	15	the	the	DET
hassl-825	299	16	association	association	NOUN
hassl-825	299	17	between	between	ADP
hassl-825	299	18	icd	icd	PROPN
hassl-825	299	19	(	(	PUNCT
hassl-825	299	20	overall	overall	ADJ
hassl-825	299	21	and	and	CCONJ
hassl-825	299	22	by	by	ADP
hassl-825	299	23	individual	individual	ADJ
hassl-825	299	24	dimensions	dimension	NOUN
hassl-825	299	25	)	)	PUNCT
hassl-825	299	26	and	and	CCONJ
hassl-825	299	27	various	various	ADJ
hassl-825	299	28	attributes	attribute	NOUN
hassl-825	299	29	of	of	ADP
hassl-825	299	30	corporate	corporate	ADJ
hassl-825	299	31	governance	governance	NOUN
hassl-825	299	32	,	,	PUNCT
hassl-825	299	33	with	with	ADP
hassl-825	299	34	a	a	DET
hassl-825	299	35	particular	particular	ADJ
hassl-825	299	36	focus	focus	NOUN
hassl-825	299	37	on	on	ADP
hassl-825	299	38	the	the	DET
hassl-825	299	39	role	role	NOUN
hassl-825	299	40	of	of	ADP
hassl-825	299	41	family	family	NOUN
hassl-825	299	42	ownership	ownership	NOUN
hassl-825	299	43	.	.	PUNCT
hassl-825	300	1	when	when	SCONJ
hassl-825	300	2	interpreting	interpret	VERB
hassl-825	300	3	the	the	DET
hassl-825	300	4	study	study	NOUN
hassl-825	300	5	findings	finding	NOUN
hassl-825	300	6	,	,	PUNCT
hassl-825	300	7	it	it	PRON
hassl-825	300	8	is	be	AUX
hassl-825	300	9	noteworthy	noteworthy	ADJ
hassl-825	300	10	that	that	SCONJ
hassl-825	300	11	a	a	DET
hassl-825	300	12	most	most	ADJ
hassl-825	300	13	of	of	ADP
hassl-825	300	14	manufacturing	manufacturing	NOUN
hassl-825	300	15	firms	firm	NOUN
hassl-825	300	16	in	in	ADP
hassl-825	300	17	pakistan	pakistan	PROPN
hassl-825	300	18	are	be	AUX
hassl-825	300	19	family	family	NOUN
hassl-825	300	20	-	-	PUNCT
hassl-825	300	21	owned	own	VERB
hassl-825	300	22	.	.	PUNCT
hassl-825	301	1	consequently	consequently	ADV
hassl-825	301	2	,	,	PUNCT
hassl-825	301	3	many	many	ADJ
hassl-825	301	4	companies	company	NOUN
hassl-825	301	5	have	have	VERB
hassl-825	301	6	family	family	NOUN
hassl-825	301	7	members	member	NOUN
hassl-825	301	8	in	in	ADP
hassl-825	301	9	prominent	prominent	ADJ
hassl-825	301	10	positions	position	NOUN
hassl-825	301	11	,	,	PUNCT
hassl-825	301	12	resulting	result	VERB
hassl-825	301	13	in	in	ADP
hassl-825	301	14	ceo	ceo	NOUN
hassl-825	301	15	and/or	and/or	CCONJ
hassl-825	301	16	family	family	NOUN
hassl-825	301	17	duality	duality	NOUN
hassl-825	301	18	,	,	PUNCT
hassl-825	301	19	which	which	PRON
hassl-825	301	20	tends	tend	VERB
hassl-825	301	21	to	to	PART
hassl-825	301	22	compromise	compromise	VERB
hassl-825	301	23	governance	governance	NOUN
hassl-825	301	24	controls	control	NOUN
hassl-825	301	25	(	(	PUNCT
hassl-825	301	26	al	al	PROPN
hassl-825	301	27	farooque	farooque	PROPN
hassl-825	301	28	et	et	PROPN
hassl-825	301	29	al	al	PROPN
hassl-825	301	30	.	.	PROPN
hassl-825	301	31	,	,	PUNCT
hassl-825	301	32	2007	2007	NUM
hassl-825	301	33	)	)	PUNCT
hassl-825	301	34	.	.	PUNCT
hassl-825	302	1	even	even	ADV
hassl-825	302	2	though	though	SCONJ
hassl-825	302	3	a	a	DET
hassl-825	302	4	strong	strong	ADJ
hassl-825	302	5	and	and	CCONJ
hassl-825	302	6	rational	rational	ADJ
hassl-825	302	7	model	model	NOUN
hassl-825	302	8	of	of	ADP
hassl-825	302	9	corporate	corporate	ADJ
hassl-825	302	10	governance	governance	NOUN
hassl-825	302	11	is	be	AUX
hassl-825	302	12	in	in	ADP
hassl-825	302	13	place	place	NOUN
hassl-825	302	14	in	in	ADP
hassl-825	302	15	pakistan	pakistan	PROPN
hassl-825	302	16	,	,	PUNCT
hassl-825	302	17	the	the	DET
hassl-825	302	18	conventional	conventional	ADJ
hassl-825	302	19	corporate	corporate	ADJ
hassl-825	302	20	structure	structure	NOUN
hassl-825	302	21	creates	create	VERB
hassl-825	302	22	a	a	DET
hassl-825	302	23	great	great	ADJ
hassl-825	302	24	hindrance	hindrance	NOUN
hassl-825	302	25	to	to	ADP
hassl-825	302	26	the	the	DET
hassl-825	302	27	adoption	adoption	NOUN
hassl-825	302	28	of	of	ADP
hassl-825	302	29	strong	strong	ADJ
hassl-825	302	30	governance	governance	NOUN
hassl-825	302	31	mechanisms	mechanism	NOUN
hassl-825	302	32	.	.	PUNCT
hassl-825	303	1	consequently	consequently	ADV
hassl-825	303	2	,	,	PUNCT
hassl-825	303	3	the	the	DET
hassl-825	303	4	impact	impact	NOUN
hassl-825	303	5	of	of	ADP
hassl-825	303	6	corporate	corporate	ADJ
hassl-825	303	7	governance	governance	NOUN
hassl-825	303	8	on	on	ADP
hassl-825	303	9	ic	ic	PROPN
hassl-825	303	10	disclosure	disclosure	NOUN
hassl-825	303	11	may	may	AUX
hassl-825	303	12	be	be	AUX
hassl-825	303	13	different	different	ADJ
hassl-825	303	14	to	to	ADP
hassl-825	303	15	that	that	PRON
hassl-825	303	16	observed	observe	VERB
hassl-825	303	17	in	in	ADP
hassl-825	303	18	other	other	ADJ
hassl-825	303	19	countries	country	NOUN
hassl-825	303	20	,	,	PUNCT
hassl-825	303	21	as	as	SCONJ
hassl-825	303	22	the	the	DET
hassl-825	303	23	role	role	NOUN
hassl-825	303	24	of	of	ADP
hassl-825	303	25	family	family	NOUN
hassl-825	303	26	ownership	ownership	NOUN
hassl-825	303	27	is	be	AUX
hassl-825	303	28	often	often	ADV
hassl-825	303	29	overemphasized	overemphasize	VERB
hassl-825	303	30	.	.	PUNCT
hassl-825	304	1	the	the	DET
hassl-825	304	2	results	result	NOUN
hassl-825	304	3	yielded	yield	VERB
hassl-825	304	4	by	by	ADP
hassl-825	304	5	the	the	DET
hassl-825	304	6	present	present	ADJ
hassl-825	304	7	study	study	NOUN
hassl-825	304	8	confirm	confirm	VERB
hassl-825	304	9	the	the	DET
hassl-825	304	10	existence	existence	NOUN
hassl-825	304	11	of	of	ADP
hassl-825	304	12	an	an	DET
hassl-825	304	13	inverted	inverted	ADJ
hassl-825	304	14	u	u	NOUN
hassl-825	304	15	-	-	NOUN
hassl-825	304	16	shape	shape	NOUN
hassl-825	304	17	relationship	relationship	NOUN
hassl-825	304	18	between	between	ADP
hassl-825	304	19	corporate	corporate	ADJ
hassl-825	304	20	governance	governance	NOUN
hassl-825	304	21	and	and	CCONJ
hassl-825	304	22	ic	ic	PROPN
hassl-825	304	23	disclosure	disclosure	NOUN
hassl-825	304	24	(	(	PUNCT
hassl-825	304	25	overall	overall	ADJ
hassl-825	304	26	,	,	PUNCT
hassl-825	304	27	as	as	ADV
hassl-825	304	28	well	well	ADV
hassl-825	304	29	as	as	ADP
hassl-825	304	30	when	when	SCONJ
hassl-825	304	31	its	its	PRON
hassl-825	304	32	individual	individual	ADJ
hassl-825	304	33	dimensions	dimension	NOUN
hassl-825	304	34	are	be	AUX
hassl-825	304	35	examined	examine	VERB
hassl-825	304	36	)	)	PUNCT
hassl-825	304	37	.	.	PUNCT
hassl-825	305	1	these	these	DET
hassl-825	305	2	results	result	NOUN
hassl-825	305	3	counter	counter	VERB
hassl-825	305	4	those	those	PRON
hassl-825	305	5	reported	report	VERB
hassl-825	305	6	in	in	ADP
hassl-825	305	7	extant	extant	ADJ
hassl-825	305	8	literature	literature	NOUN
hassl-825	305	9	(	(	PUNCT
hassl-825	305	10	e.g.	e.g.	ADV
hassl-825	305	11	,	,	PUNCT
hassl-825	305	12	(	(	PUNCT
hassl-825	305	13	haniffa	haniffa	NOUN
hassl-825	305	14	and	and	CCONJ
hassl-825	305	15	cooke	cooke	PROPN
hassl-825	305	16	,	,	PUNCT
hassl-825	305	17	2002	2002	NUM
hassl-825	305	18	;	;	PUNCT
hassl-825	305	19	anderson	anderson	PROPN
hassl-825	305	20	and	and	CCONJ
hassl-825	305	21	reeb	reeb	PROPN
hassl-825	305	22	,	,	PUNCT
hassl-825	305	23	2004	2004	NUM
hassl-825	305	24	;	;	PUNCT
hassl-825	305	25	hidalgo	hidalgo	PROPN
hassl-825	305	26	et	et	PROPN
hassl-825	305	27	al	al	PROPN
hassl-825	305	28	.	.	PROPN
hassl-825	305	29	,	,	PUNCT
hassl-825	305	30	2011	2011	NUM
hassl-825	305	31	;	;	PUNCT
hassl-825	305	32	massaro	massaro	PROPN
hassl-825	305	33	et	et	PROPN
hassl-825	305	34	al	al	PROPN
hassl-825	305	35	.	.	PROPN
hassl-825	305	36	,	,	PUNCT
hassl-825	305	37	2018	2018	NUM
hassl-825	305	38	)	)	PUNCT
hassl-825	305	39	)	)	PUNCT
hassl-825	305	40	.	.	PUNCT
hassl-825	306	1	this	this	DET
hassl-825	306	2	incongruence	incongruence	NOUN
hassl-825	306	3	in	in	ADP
hassl-825	306	4	findings	finding	NOUN
hassl-825	306	5	can	can	AUX
hassl-825	306	6	be	be	AUX
hassl-825	306	7	attributed	attribute	VERB
hassl-825	306	8	to	to	ADP
hassl-825	306	9	the	the	DET
hassl-825	306	10	focus	focus	NOUN
hassl-825	306	11	on	on	ADP
hassl-825	306	12	family	family	NOUN
hassl-825	306	13	ownership	ownership	NOUN
hassl-825	306	14	in	in	ADP
hassl-825	306	15	the	the	DET
hassl-825	306	16	present	present	ADJ
hassl-825	306	17	investigation	investigation	NOUN
hassl-825	306	18	,	,	PUNCT
hassl-825	306	19	in	in	ADP
hassl-825	306	20	addition	addition	NOUN
hassl-825	306	21	to	to	ADP
hassl-825	306	22	modeling	model	VERB
hassl-825	306	23	its	its	PRON
hassl-825	306	24	relationship	relationship	NOUN
hassl-825	306	25	with	with	ADP
hassl-825	306	26	icd	icd	PROPN
hassl-825	306	27	in	in	ADP
hassl-825	306	28	quadratic	quadratic	ADJ
hassl-825	306	29	form	form	NOUN
hassl-825	306	30	.	.	PUNCT
hassl-825	307	1	additionally	additionally	ADV
hassl-825	307	2	,	,	PUNCT
hassl-825	307	3	these	these	DET
hassl-825	307	4	results	result	NOUN
hassl-825	307	5	revealed	reveal	VERB
hassl-825	307	6	a	a	DET
hassl-825	307	7	significant	significant	ADJ
hassl-825	307	8	positive	positive	ADJ
hassl-825	307	9	impact	impact	NOUN
hassl-825	307	10	of	of	ADP
hassl-825	307	11	foreign	foreign	ADJ
hassl-825	307	12	ownership	ownership	NOUN
hassl-825	307	13	on	on	ADP
hassl-825	307	14	ic	ic	PROPN
hassl-825	307	15	disclosure	disclosure	NOUN
hassl-825	307	16	in	in	ADP
hassl-825	307	17	pakistan	pakistan	PROPN
hassl-825	307	18	.	.	PUNCT
hassl-825	308	1	the	the	DET
hassl-825	308	2	fact	fact	NOUN
hassl-825	308	3	that	that	SCONJ
hassl-825	308	4	foreign	foreign	ADJ
hassl-825	308	5	investors	investor	NOUN
hassl-825	308	6	require	require	VERB
hassl-825	308	7	more	more	ADJ
hassl-825	308	8	information	information	NOUN
hassl-825	308	9	disclosure	disclosure	NOUN
hassl-825	308	10	than	than	SCONJ
hassl-825	308	11	do	do	VERB
hassl-825	308	12	local	local	ADJ
hassl-825	308	13	investors	investor	NOUN
hassl-825	308	14	is	be	AUX
hassl-825	308	15	recognized	recognize	VERB
hassl-825	308	16	in	in	ADP
hassl-825	308	17	extant	extant	ADJ
hassl-825	308	18	studies	study	NOUN
hassl-825	308	19	(	(	PUNCT
hassl-825	308	20	seng	seng	PROPN
hassl-825	308	21	et	et	PROPN
hassl-825	308	22	al	al	PROPN
hassl-825	308	23	.	.	PROPN
hassl-825	308	24	,	,	PUNCT
hassl-825	308	25	2018	2018	NUM
hassl-825	308	26	)	)	PUNCT
hassl-825	308	27	.	.	PUNCT
hassl-825	309	1	likewise	likewise	ADV
hassl-825	309	2	,	,	PUNCT
hassl-825	309	3	a	a	DET
hassl-825	309	4	significant	significant	ADJ
hassl-825	309	5	positive	positive	ADJ
hassl-825	309	6	impact	impact	NOUN
hassl-825	309	7	of	of	ADP
hassl-825	309	8	board	board	NOUN
hassl-825	309	9	independence	independence	NOUN
hassl-825	309	10	and	and	CCONJ
hassl-825	309	11	audit	audit	NOUN
hassl-825	309	12	committee	committee	NOUN
hassl-825	309	13	presence	presence	NOUN
hassl-825	309	14	was	be	AUX
hassl-825	309	15	revealed	reveal	VERB
hassl-825	309	16	,	,	PUNCT
hassl-825	309	17	implying	imply	VERB
hassl-825	309	18	that	that	SCONJ
hassl-825	309	19	,	,	PUNCT
hassl-825	309	20	despite	despite	SCONJ
hassl-825	309	21	conventional	conventional	ADJ
hassl-825	309	22	organizational	organizational	ADJ
hassl-825	309	23	structure	structure	NOUN
hassl-825	309	24	,	,	PUNCT
hassl-825	309	25	corporate	corporate	ADJ
hassl-825	309	26	governance	governance	NOUN
hassl-825	309	27	checks	check	NOUN
hassl-825	309	28	(	(	PUNCT
hassl-825	309	29	including	include	VERB
hassl-825	309	30	presence	presence	NOUN
hassl-825	309	31	of	of	ADP
hassl-825	309	32	outsiders	outsider	NOUN
hassl-825	309	33	on	on	ADP
hassl-825	309	34	the	the	DET
hassl-825	309	35	board	board	NOUN
hassl-825	309	36	of	of	ADP
hassl-825	309	37	directors	director	NOUN
hassl-825	309	38	and	and	CCONJ
hassl-825	309	39	having	have	VERB
hassl-825	309	40	an	an	DET
hassl-825	309	41	established	establish	VERB
hassl-825	309	42	independent	independent	ADJ
hassl-825	309	43	audit	audit	NOUN
hassl-825	309	44	committee	committee	NOUN
hassl-825	309	45	)	)	PUNCT
hassl-825	309	46	have	have	VERB
hassl-825	309	47	a	a	DET
hassl-825	309	48	significant	significant	ADJ
hassl-825	309	49	impact	impact	NOUN
hassl-825	309	50	on	on	ADP
hassl-825	309	51	the	the	DET
hassl-825	309	52	degree	degree	NOUN
hassl-825	309	53	of	of	ADP
hassl-825	309	54	ic	ic	PROPN
hassl-825	309	55	disclosure	disclosure	NOUN
hassl-825	309	56	in	in	ADP
hassl-825	309	57	the	the	DET
hassl-825	309	58	pakistani	pakistani	ADJ
hassl-825	309	59	manufacturing	manufacturing	NOUN
hassl-825	309	60	sector	sector	NOUN
hassl-825	309	61	.	.	PUNCT
hassl-825	310	1	moreover	moreover	ADV
hassl-825	310	2	,	,	PUNCT
hassl-825	310	3	a	a	DET
hassl-825	310	4	significantly	significantly	ADV
hassl-825	310	5	negative	negative	ADJ
hassl-825	310	6	relationship	relationship	NOUN
hassl-825	310	7	between	between	ADP
hassl-825	310	8	family	family	NOUN
hassl-825	310	9	duality	duality	NOUN
hassl-825	310	10	and	and	CCONJ
hassl-825	310	11	the	the	DET
hassl-825	310	12	level	level	NOUN
hassl-825	310	13	of	of	ADP
hassl-825	310	14	ic	ic	PROPN
hassl-825	310	15	disclosure	disclosure	NOUN
hassl-825	310	16	strongly	strongly	ADV
hassl-825	310	17	suggests	suggest	VERB
hassl-825	310	18	that	that	SCONJ
hassl-825	310	19	firms	firm	NOUN
hassl-825	310	20	should	should	AUX
hassl-825	310	21	aim	aim	VERB
hassl-825	310	22	to	to	PART
hassl-825	310	23	diversify	diversify	VERB
hassl-825	310	24	their	their	PRON
hassl-825	310	25	board	board	NOUN
hassl-825	310	26	composition	composition	NOUN
hassl-825	310	27	to	to	PART
hassl-825	310	28	ensure	ensure	VERB
hassl-825	310	29	a	a	DET
hassl-825	310	30	more	more	ADV
hassl-825	310	31	effective	effective	ADJ
hassl-825	310	32	ic	ic	PROPN
hassl-825	310	33	disclosure	disclosure	NOUN
hassl-825	310	34	.	.	PUNCT
hassl-825	311	1	the	the	DET
hassl-825	311	2	specific	specific	ADJ
hassl-825	311	3	focus	focus	NOUN
hassl-825	311	4	of	of	ADP
hassl-825	311	5	this	this	DET
hassl-825	311	6	study	study	NOUN
hassl-825	311	7	on	on	ADP
hassl-825	311	8	family	family	NOUN
hassl-825	311	9	duality	duality	NOUN
hassl-825	311	10	was	be	AUX
hassl-825	311	11	relevant	relevant	ADJ
hassl-825	311	12	,	,	PUNCT
hassl-825	311	13	as	as	SCONJ
hassl-825	311	14	this	this	PRON
hassl-825	311	15	is	be	AUX
hassl-825	311	16	a	a	DET
hassl-825	311	17	common	common	ADJ
hassl-825	311	18	issue	issue	NOUN
hassl-825	311	19	in	in	ADP
hassl-825	311	20	pakistan	pakistan	PROPN
hassl-825	311	21	.	.	PUNCT
hassl-825	312	1	it	it	PRON
hassl-825	312	2	is	be	AUX
hassl-825	312	3	also	also	ADV
hassl-825	312	4	one	one	NUM
hassl-825	312	5	of	of	ADP
hassl-825	312	6	the	the	DET
hassl-825	312	7	contributions	contribution	NOUN
hassl-825	312	8	of	of	ADP
hassl-825	312	9	the	the	DET
hassl-825	312	10	study	study	NOUN
hassl-825	312	11	to	to	ADP
hassl-825	312	12	the	the	DET
hassl-825	312	13	pertinent	pertinent	ADJ
hassl-825	312	14	literature	literature	NOUN
hassl-825	312	15	,	,	PUNCT
hassl-825	312	16	as	as	SCONJ
hassl-825	312	17	there	there	PRON
hassl-825	312	18	is	be	VERB
hassl-825	312	19	a	a	DET
hassl-825	312	20	limited	limited	ADJ
hassl-825	312	21	body	body	NOUN
hassl-825	312	22	of	of	ADP
hassl-825	312	23	knowledge	knowledge	NOUN
hassl-825	312	24	on	on	ADP
hassl-825	312	25	this	this	DET
hassl-825	312	26	important	important	ADJ
hassl-825	312	27	aspect	aspect	NOUN
hassl-825	312	28	of	of	ADP
hassl-825	312	29	corporate	corporate	ADJ
hassl-825	312	30	governance	governance	NOUN
hassl-825	312	31	in	in	ADP
hassl-825	312	32	the	the	DET
hassl-825	312	33	context	context	NOUN
hassl-825	312	34	of	of	ADP
hassl-825	312	35	pakistan	pakistan	PROPN
hassl-825	312	36	.	.	PUNCT
hassl-825	313	1	interestingly	interestingly	ADV
hassl-825	313	2	,	,	PUNCT
hassl-825	313	3	the	the	DET
hassl-825	313	4	relationship	relationship	NOUN
hassl-825	313	5	between	between	ADP
hassl-825	313	6	ceo	ceo	NOUN
hassl-825	313	7	duality	duality	NOUN
hassl-825	313	8	and	and	CCONJ
hassl-825	313	9	ic	ic	PROPN
hassl-825	313	10	disclosure	disclosure	NOUN
hassl-825	313	11	was	be	AUX
hassl-825	313	12	not	not	PART
hassl-825	313	13	supported	support	VERB
hassl-825	313	14	by	by	ADP
hassl-825	313	15	our	our	PRON
hassl-825	313	16	findings	finding	NOUN
hassl-825	313	17	,	,	PUNCT
hassl-825	313	18	concurring	concur	VERB
hassl-825	313	19	with	with	ADP
hassl-825	313	20	the	the	DET
hassl-825	313	21	results	result	NOUN
hassl-825	313	22	reported	report	VERB
hassl-825	313	23	by	by	ADP
hassl-825	313	24	other	other	ADJ
hassl-825	313	25	authors	author	NOUN
hassl-825	313	26	,	,	PUNCT
hassl-825	313	27	such	such	ADJ
hassl-825	313	28	as	as	ADP
hassl-825	313	29	li	li	PROPN
hassl-825	313	30	et	et	PROPN
hassl-825	313	31	al	al	PROPN
hassl-825	313	32	.	.	PROPN
hassl-825	314	1	(	(	PUNCT
hassl-825	314	2	2008	2008	NUM
hassl-825	314	3	)	)	PUNCT
hassl-825	314	4	and	and	CCONJ
hassl-825	314	5	hidalgo	hidalgo	PROPN
hassl-825	314	6	et	et	PROPN
hassl-825	314	7	al	al	PROPN
hassl-825	314	8	.	.	PROPN
hassl-825	315	1	(	(	PUNCT
hassl-825	315	2	2011	2011	NUM
hassl-825	315	3	)	)	PUNCT
hassl-825	315	4	.	.	PUNCT
hassl-825	316	1	based	base	VERB
hassl-825	316	2	on	on	ADP
hassl-825	316	3	the	the	DET
hassl-825	316	4	overall	overall	ADJ
hassl-825	316	5	findings	finding	NOUN
hassl-825	316	6	of	of	ADP
hassl-825	316	7	the	the	DET
hassl-825	316	8	study	study	NOUN
hassl-825	316	9	,	,	PUNCT
hassl-825	316	10	it	it	PRON
hassl-825	316	11	can	can	AUX
hassl-825	316	12	be	be	AUX
hassl-825	316	13	concluded	conclude	VERB
hassl-825	316	14	that	that	SCONJ
hassl-825	316	15	corporate	corporate	ADJ
hassl-825	316	16	governance	governance	NOUN
hassl-825	316	17	plays	play	VERB
hassl-825	316	18	a	a	DET
hassl-825	316	19	significant	significant	ADJ
hassl-825	316	20	role	role	NOUN
hassl-825	316	21	in	in	ADP
hassl-825	316	22	the	the	DET
hassl-825	316	23	disclosure	disclosure	NOUN
hassl-825	316	24	of	of	ADP
hassl-825	316	25	intellectual	intellectual	ADJ
hassl-825	316	26	capital	capital	NOUN
hassl-825	316	27	in	in	ADP
hassl-825	316	28	pakistan	pakistan	PROPN
hassl-825	316	29	.	.	PUNCT
hassl-825	317	1	further	far	ADV
hassl-825	317	2	,	,	PUNCT
hassl-825	317	3	the	the	DET
hassl-825	317	4	non	non	ADJ
hassl-825	317	5	-	-	ADJ
hassl-825	317	6	linear	linear	ADJ
hassl-825	317	7	role	role	NOUN
hassl-825	317	8	of	of	ADP
hassl-825	317	9	family	family	NOUN
hassl-825	317	10	ownership	ownership	NOUN
hassl-825	317	11	in	in	ADP
hassl-825	317	12	the	the	DET
hassl-825	317	13	extent	extent	NOUN
hassl-825	317	14	of	of	ADP
hassl-825	317	15	icd	icd	PROPN
hassl-825	317	16	was	be	AUX
hassl-825	317	17	confirmed	confirm	VERB
hassl-825	317	18	,	,	PUNCT
hassl-825	317	19	suggesting	suggest	VERB
hassl-825	317	20	that	that	SCONJ
hassl-825	317	21	family	family	NOUN
hassl-825	317	22	ownership	ownership	NOUN
hassl-825	317	23	beyond	beyond	ADP
hassl-825	317	24	certain	certain	ADJ
hassl-825	317	25	level	level	NOUN
hassl-825	317	26	is	be	AUX
hassl-825	317	27	counterproductive	counterproductive	ADJ
hassl-825	317	28	for	for	ADP
hassl-825	317	29	ic	ic	PROPN
hassl-825	317	30	disclosure	disclosure	NOUN
hassl-825	317	31	.	.	PUNCT
hassl-825	318	1	this	this	PRON
hassl-825	318	2	is	be	AUX
hassl-825	318	3	a	a	DET
hassl-825	318	4	significant	significant	ADJ
hassl-825	318	5	contribution	contribution	NOUN
hassl-825	318	6	to	to	ADP
hassl-825	318	7	extant	extant	ADJ
hassl-825	318	8	body	body	NOUN
hassl-825	318	9	of	of	ADP
hassl-825	318	10	knowledge	knowledge	NOUN
hassl-825	318	11	,	,	PUNCT
hassl-825	318	12	as	as	SCONJ
hassl-825	318	13	this	this	DET
hassl-825	318	14	aspect	aspect	NOUN
hassl-825	318	15	has	have	AUX
hassl-825	318	16	not	not	PART
hassl-825	318	17	been	be	AUX
hassl-825	318	18	previously	previously	ADV
hassl-825	318	19	investigated	investigate	VERB
hassl-825	318	20	in	in	ADP
hassl-825	318	21	the	the	DET
hassl-825	318	22	context	context	NOUN
hassl-825	318	23	of	of	ADP
hassl-825	318	24	pakistan	pakistan	PROPN
hassl-825	318	25	.	.	PUNCT
hassl-825	319	1	the	the	DET
hassl-825	319	2	study	study	NOUN
hassl-825	319	3	results	result	VERB
hassl-825	319	4	clearly	clearly	ADV
hassl-825	319	5	pertain	pertain	VERB
hassl-825	319	6	to	to	ADP
hassl-825	319	7	a	a	DET
hassl-825	319	8	limited	limited	ADJ
hassl-825	319	9	body	body	NOUN
hassl-825	319	10	of	of	ADP
hassl-825	319	11	manufacturing	manufacturing	NOUN
hassl-825	319	12	firms	firm	NOUN
hassl-825	319	13	in	in	ADP
hassl-825	319	14	pakistan	pakistan	PROPN
hassl-825	319	15	and	and	CCONJ
hassl-825	319	16	thus	thus	ADV
hassl-825	319	17	can	can	AUX
hassl-825	319	18	not	not	PART
hassl-825	319	19	be	be	AUX
hassl-825	319	20	generalized	generalize	VERB
hassl-825	319	21	to	to	ADP
hassl-825	319	22	other	other	ADJ
hassl-825	319	23	settings	setting	NOUN
hassl-825	319	24	.	.	PUNCT
hassl-825	320	1	nonetheless	nonetheless	ADV
hassl-825	320	2	,	,	PUNCT
hassl-825	320	3	they	they	PRON
hassl-825	320	4	can	can	AUX
hassl-825	320	5	be	be	AUX
hassl-825	320	6	used	use	VERB
hassl-825	320	7	as	as	ADP
hassl-825	320	8	guidelines	guideline	NOUN
hassl-825	320	9	for	for	ADP
hassl-825	320	10	countries	country	NOUN
hassl-825	320	11	having	have	VERB
hassl-825	320	12	similar	similar	ADJ
hassl-825	320	13	corporate	corporate	ADJ
hassl-825	320	14	and	and	CCONJ
hassl-825	320	15	legislative	legislative	ADJ
hassl-825	320	16	structure	structure	NOUN
hassl-825	320	17	to	to	ADP
hassl-825	320	18	that	that	PRON
hassl-825	320	19	of	of	ADP
hassl-825	320	20	pakistan	pakistan	PROPN
hassl-825	320	21	.	.	PUNCT
hassl-825	321	1	based	base	VERB
hassl-825	321	2	on	on	ADP
hassl-825	321	3	the	the	DET
hassl-825	321	4	findings	finding	NOUN
hassl-825	321	5	yielded	yield	VERB
hassl-825	321	6	by	by	ADP
hassl-825	321	7	the	the	DET
hassl-825	321	8	present	present	ADJ
hassl-825	321	9	study	study	NOUN
hassl-825	321	10	,	,	PUNCT
hassl-825	321	11	some	some	DET
hassl-825	321	12	pertinent	pertinent	ADJ
hassl-825	321	13	policy	policy	NOUN
hassl-825	321	14	implications	implication	NOUN
hassl-825	321	15	can	can	AUX
hassl-825	321	16	be	be	AUX
hassl-825	321	17	drawn	draw	VERB
hassl-825	321	18	.	.	PUNCT
hassl-825	322	1	specifically	specifically	ADV
hassl-825	322	2	,	,	PUNCT
hassl-825	322	3	it	it	PRON
hassl-825	322	4	should	should	AUX
hassl-825	322	5	be	be	AUX
hassl-825	322	6	noted	note	VERB
hassl-825	322	7	that	that	SCONJ
hassl-825	322	8	the	the	DET
hassl-825	322	9	degree	degree	NOUN
hassl-825	322	10	of	of	ADP
hassl-825	322	11	voluntarily	voluntarily	ADV
hassl-825	322	12	information	information	NOUN
hassl-825	322	13	disclosure	disclosure	NOUN
hassl-825	322	14	(	(	PUNCT
hassl-825	322	15	especially	especially	ADV
hassl-825	322	16	ic	ic	NUM
hassl-825	322	17	)	)	PUNCT
hassl-825	322	18	can	can	AUX
hassl-825	322	19	be	be	AUX
hassl-825	322	20	enhanced	enhance	VERB
hassl-825	322	21	by	by	ADP
hassl-825	322	22	improving	improve	VERB
hassl-825	322	23	firm	firm	NOUN
hassl-825	322	24	’s	’s	PART
hassl-825	322	25	corporate	corporate	ADJ
hassl-825	322	26	governance	governance	NOUN
hassl-825	322	27	,	,	PUNCT
hassl-825	322	28	thus	thus	ADV
hassl-825	322	29	reducing	reduce	VERB
hassl-825	322	30	information	information	NOUN
hassl-825	322	31	asymmetry	asymmetry	NOUN
hassl-825	322	32	that	that	PRON
hassl-825	322	33	is	be	AUX
hassl-825	322	34	often	often	ADV
hassl-825	322	35	the	the	DET
hassl-825	322	36	main	main	ADJ
hassl-825	322	37	barrier	barrier	NOUN
hassl-825	322	38	to	to	ADP
hassl-825	322	39	foreign	foreign	ADJ
hassl-825	322	40	investment	investment	NOUN
hassl-825	322	41	.	.	PUNCT
hassl-825	323	1	this	this	PRON
hassl-825	323	2	can	can	AUX
hassl-825	323	3	be	be	AUX
hassl-825	323	4	an	an	DET
hassl-825	323	5	important	important	ADJ
hassl-825	323	6	consideration	consideration	NOUN
hassl-825	323	7	for	for	ADP
hassl-825	323	8	the	the	DET
hassl-825	323	9	securities	security	NOUN
hassl-825	323	10	and	and	CCONJ
hassl-825	323	11	exchange	exchange	PROPN
hassl-825	323	12	commission	commission	PROPN
hassl-825	323	13	of	of	ADP
hassl-825	323	14	pakistan	pakistan	PROPN
hassl-825	323	15	(	(	PUNCT
hassl-825	323	16	secp	secp	PROPN
hassl-825	323	17	)	)	PUNCT
hassl-825	323	18	and	and	CCONJ
hassl-825	323	19	the	the	DET
hassl-825	323	20	stock	stock	NOUN
hassl-825	323	21	exchange	exchange	NOUN
hassl-825	323	22	authorities	authority	NOUN
hassl-825	323	23	.	.	PUNCT
hassl-825	324	1	further	far	ADV
hassl-825	324	2	,	,	PUNCT
hassl-825	324	3	improving	improve	VERB
hassl-825	324	4	ic	ic	PROPN
hassl-825	324	5	disclosure	disclosure	NOUN
hassl-825	324	6	can	can	AUX
hassl-825	324	7	lead	lead	VERB
hassl-825	324	8	to	to	ADP
hassl-825	324	9	better	well	ADJ
hassl-825	324	10	management	management	NOUN
hassl-825	324	11	of	of	ADP
hassl-825	324	12	resources	resource	NOUN
hassl-825	324	13	.	.	PUNCT
hassl-825	325	1	finally	finally	ADV
hassl-825	325	2	,	,	PUNCT
hassl-825	325	3	firms	firm	NOUN
hassl-825	325	4	aiming	aim	VERB
hassl-825	325	5	to	to	PART
hassl-825	325	6	improve	improve	VERB
hassl-825	325	7	corporate	corporate	ADJ
hassl-825	325	8	governance	governance	NOUN
hassl-825	325	9	should	should	AUX
hassl-825	325	10	limit	limit	VERB
hassl-825	325	11	family	family	NOUN
hassl-825	325	12	ownership	ownership	NOUN
hassl-825	325	13	(	(	PUNCT
hassl-825	325	14	this	this	DET
hassl-825	325	15	study	study	NOUN
hassl-825	325	16	suggests	suggest	VERB
hassl-825	325	17	that	that	SCONJ
hassl-825	325	18	the	the	DET
hassl-825	325	19	threshold	threshold	NOUN
hassl-825	325	20	is	be	AUX
hassl-825	325	21	22.4	22.4	NUM
hassl-825	325	22	%	%	NOUN
hassl-825	325	23	)	)	PUNCT
hassl-825	325	24	,	,	PUNCT
hassl-825	325	25	as	as	ADP
hassl-825	325	26	above	above	ADP
hassl-825	325	27	a	a	DET
hassl-825	325	28	certain	certain	ADJ
hassl-825	325	29	level	level	NOUN
hassl-825	325	30	,	,	PUNCT
hassl-825	325	31	family	family	NOUN
hassl-825	325	32	ownership	ownership	NOUN
hassl-825	325	33	exerts	exert	VERB
hassl-825	325	34	negative	negative	ADJ
hassl-825	325	35	influence	influence	NOUN
hassl-825	325	36	on	on	ADP
hassl-825	325	37	corporate	corporate	ADJ
hassl-825	325	38	governance	governance	NOUN
hassl-825	325	39	and	and	CCONJ
hassl-825	325	40	may	may	AUX
hassl-825	325	41	jeopardize	jeopardize	VERB
hassl-825	325	42	the	the	DET
hassl-825	325	43	interests	interest	NOUN
hassl-825	325	44	of	of	ADP
hassl-825	325	45	common	common	ADJ
hassl-825	325	46	shareholders	shareholder	NOUN
hassl-825	325	47	.	.	PUNCT
hassl-825	326	1	the	the	DET
hassl-825	326	2	study	study	NOUN
hassl-825	326	3	has	have	VERB
hassl-825	326	4	certain	certain	ADJ
hassl-825	326	5	limitations	limitation	NOUN
hassl-825	326	6	that	that	PRON
hassl-825	326	7	must	must	AUX
hassl-825	326	8	be	be	AUX
hassl-825	326	9	considered	consider	VERB
hassl-825	326	10	when	when	SCONJ
hassl-825	326	11	interpreting	interpret	VERB
hassl-825	326	12	the	the	DET
hassl-825	326	13	findings	finding	NOUN
hassl-825	326	14	reported	report	VERB
hassl-825	326	15	here	here	ADV
hassl-825	326	16	.	.	PUNCT
hassl-825	327	1	primarily	primarily	ADV
hassl-825	327	2	,	,	PUNCT
hassl-825	327	3	the	the	DET
hassl-825	327	4	data	datum	NOUN
hassl-825	327	5	used	use	VERB
hassl-825	327	6	in	in	ADP
hassl-825	327	7	the	the	DET
hassl-825	327	8	analyses	analysis	NOUN
hassl-825	327	9	were	be	AUX
hassl-825	327	10	obtained	obtain	VERB
hassl-825	327	11	from	from	ADP
hassl-825	327	12	financial	financial	ADJ
hassl-825	327	13	statements	statement	NOUN
hassl-825	327	14	of	of	ADP
hassl-825	327	15	a	a	DET
hassl-825	327	16	limited	limited	ADJ
hassl-825	327	17	number	number	NOUN
hassl-825	327	18	of	of	ADP
hassl-825	327	19	pakistani	pakistani	ADJ
hassl-825	327	20	manufacturing	manufacturing	NOUN
hassl-825	327	21	companies	company	NOUN
hassl-825	327	22	.	.	PUNCT
hassl-825	328	1	as	as	SCONJ
hassl-825	328	2	other	other	ADJ
hassl-825	328	3	sources	source	NOUN
hassl-825	328	4	of	of	ADP
hassl-825	328	5	information	information	NOUN
hassl-825	328	6	,	,	PUNCT
hassl-825	328	7	such	such	ADJ
hassl-825	328	8	as	as	ADP
hassl-825	328	9	websites	website	NOUN
hassl-825	328	10	and	and	CCONJ
hassl-825	328	11	independent	independent	ADJ
hassl-825	328	12	reports	report	NOUN
hassl-825	328	13	,	,	PUNCT
hassl-825	328	14	were	be	AUX
hassl-825	328	15	not	not	PART
hassl-825	328	16	considered	consider	VERB
hassl-825	328	17	,	,	PUNCT
hassl-825	328	18	there	there	PRON
hassl-825	328	19	is	be	VERB
hassl-825	328	20	a	a	DET
hassl-825	328	21	potential	potential	NOUN
hassl-825	328	22	for	for	ADP
hassl-825	328	23	bias	bias	NOUN
hassl-825	328	24	.	.	PUNCT
hassl-825	329	1	moreover	moreover	ADV
hassl-825	329	2	,	,	PUNCT
hassl-825	329	3	due	due	ADP
hassl-825	329	4	to	to	ADP
hassl-825	329	5	the	the	DET
hassl-825	329	6	limited	limited	ADJ
hassl-825	329	7	data	data	NOUN
hassl-825	329	8	availability	availability	NOUN
hassl-825	329	9	,	,	PUNCT
hassl-825	329	10	not	not	PART
hassl-825	329	11	all	all	DET
hassl-825	329	12	dimensions	dimension	NOUN
hassl-825	329	13	of	of	ADP
hassl-825	329	14	humanities	humanity	NOUN
hassl-825	329	15	and	and	CCONJ
hassl-825	329	16	social	social	ADJ
hassl-825	329	17	sciences	science	NOUN
hassl-825	329	18	letters	letter	NOUN
hassl-825	329	19	,	,	PUNCT
hassl-825	329	20	2019	2019	NUM
hassl-825	329	21	,	,	PUNCT
hassl-825	329	22	7(3	7(3	NUM
hassl-825	329	23	):	):	PUNCT
hassl-825	329	24	141	141	NUM
hassl-825	329	25	-	-	SYM
hassl-825	329	26	155	155	NUM
hassl-825	329	27	153	153	NUM
hassl-825	329	28	©	©	PROPN
hassl-825	329	29	2019	2019	NUM
hassl-825	329	30	conscientia	conscientia	PROPN
hassl-825	329	31	beam	beam	PROPN
hassl-825	329	32	.	.	PUNCT
hassl-825	330	1	all	all	DET
hassl-825	330	2	rights	right	NOUN
hassl-825	330	3	reserved	reserve	VERB
hassl-825	330	4	.	.	PUNCT
hassl-825	331	1	corporate	corporate	ADJ
hassl-825	331	2	governance	governance	NOUN
hassl-825	331	3	affecting	affect	VERB
hassl-825	331	4	ic	ic	PROPN
hassl-825	331	5	disclosure	disclosure	NOUN
hassl-825	331	6	could	could	AUX
hassl-825	331	7	be	be	AUX
hassl-825	331	8	examined	examine	VERB
hassl-825	331	9	.	.	PUNCT
hassl-825	332	1	finally	finally	ADV
hassl-825	332	2	,	,	PUNCT
hassl-825	332	3	due	due	ADP
hassl-825	332	4	to	to	ADP
hassl-825	332	5	the	the	DET
hassl-825	332	6	lack	lack	NOUN
hassl-825	332	7	information	information	NOUN
hassl-825	332	8	,	,	PUNCT
hassl-825	332	9	we	we	PRON
hassl-825	332	10	could	could	AUX
hassl-825	332	11	not	not	PART
hassl-825	332	12	measure	measure	VERB
hassl-825	332	13	the	the	DET
hassl-825	332	14	influence	influence	NOUN
hassl-825	332	15	of	of	ADP
hassl-825	332	16	independent	independent	ADJ
hassl-825	332	17	directors	director	NOUN
hassl-825	332	18	on	on	ADP
hassl-825	332	19	icd	icd	PROPN
hassl-825	332	20	in	in	ADP
hassl-825	332	21	pakistan	pakistan	PROPN
hassl-825	332	22	.	.	PUNCT
hassl-825	333	1	funding	funding	NOUN
hassl-825	333	2	:	:	PUNCT
hassl-825	333	3	this	this	DET
hassl-825	333	4	study	study	NOUN
hassl-825	333	5	received	receive	VERB
hassl-825	333	6	no	no	DET
hassl-825	333	7	specific	specific	ADJ
hassl-825	333	8	financial	financial	ADJ
hassl-825	333	9	support	support	NOUN
hassl-825	333	10	.	.	PUNCT
hassl-825	334	1	competing	compete	VERB
hassl-825	334	2	interests	interest	NOUN
hassl-825	334	3	:	:	PUNCT
hassl-825	334	4	the	the	DET
hassl-825	334	5	authors	author	NOUN
hassl-825	334	6	declare	declare	VERB
hassl-825	334	7	that	that	SCONJ
hassl-825	334	8	they	they	PRON
hassl-825	334	9	have	have	VERB
hassl-825	334	10	no	no	DET
hassl-825	334	11	competing	compete	VERB
hassl-825	334	12	interests	interest	NOUN
hassl-825	334	13	.	.	PUNCT
hassl-825	335	1	acknowledgement	acknowledgement	NOUN
hassl-825	335	2	:	:	PUNCT
hassl-825	335	3	all	all	DET
hassl-825	335	4	authors	author	NOUN
hassl-825	335	5	contributed	contribute	VERB
hassl-825	335	6	equally	equally	ADV
hassl-825	335	7	to	to	ADP
hassl-825	335	8	the	the	DET
hassl-825	335	9	conception	conception	NOUN
hassl-825	335	10	and	and	CCONJ
hassl-825	335	11	design	design	NOUN
hassl-825	335	12	of	of	ADP
hassl-825	335	13	the	the	DET
hassl-825	335	14	study	study	NOUN
hassl-825	335	15	.	.	PUNCT
hassl-825	336	1	references	reference	NOUN
hassl-825	336	2	abeysekera	abeysekera	NOUN
hassl-825	336	3	,	,	PUNCT
hassl-825	336	4	i.	i.	NOUN
hassl-825	336	5	,	,	PUNCT
hassl-825	336	6	2008a	2008a	NUM
hassl-825	336	7	.	.	PUNCT
hassl-825	337	1	intellectual	intellectual	ADJ
hassl-825	337	2	capital	capital	NOUN
hassl-825	337	3	disclosure	disclosure	NOUN
hassl-825	337	4	trends	trend	NOUN
hassl-825	337	5	:	:	PUNCT
hassl-825	337	6	singapore	singapore	PROPN
hassl-825	337	7	and	and	CCONJ
hassl-825	337	8	sri	sri	PROPN
hassl-825	337	9	lanka	lanka	PROPN
hassl-825	337	10	.	.	PUNCT
hassl-825	338	1	journal	journal	PROPN
hassl-825	338	2	of	of	ADP
hassl-825	338	3	intellectual	intellectual	ADJ
hassl-825	338	4	capital	capital	NOUN
hassl-825	338	5	,	,	PUNCT
hassl-825	338	6	9(4	9(4	NUM
hassl-825	338	7	)	)	PUNCT
hassl-825	338	8	:	:	PUNCT
hassl-825	339	1	723737.available	723737.available	ADJ
hassl-825	339	2	at	at	ADP
hassl-825	339	3	:	:	PUNCT
hassl-825	339	4	https://doi.org/10.1108/14691930810913249	https://doi.org/10.1108/14691930810913249	NOUN
hassl-825	339	5	.	.	PUNCT
hassl-825	339	6	abeysekera	abeysekera	PROPN
hassl-825	339	7	,	,	PUNCT
hassl-825	339	8	i.	i.	PROPN
hassl-825	339	9	,	,	PUNCT
hassl-825	339	10	2008b	2008b	NUM
hassl-825	339	11	.	.	PUNCT
hassl-825	340	1	motivations	motivation	NOUN
hassl-825	340	2	behind	behind	ADP
hassl-825	340	3	human	human	ADJ
hassl-825	340	4	capital	capital	NOUN
hassl-825	340	5	disclosure	disclosure	NOUN
hassl-825	340	6	in	in	ADP
hassl-825	340	7	annual	annual	ADJ
hassl-825	340	8	reports	report	NOUN
hassl-825	340	9	.	.	PUNCT
hassl-825	341	1	accounting	accounting	NOUN
hassl-825	341	2	forum	forum	PROPN
hassl-825	341	3	,	,	PUNCT
hassl-825	341	4	32(1	32(1	NUM
hassl-825	341	5	):	):	PUNCT
hassl-825	341	6	16-29.available	16-29.available	ADJ
hassl-825	341	7	at	at	ADP
hassl-825	341	8	:	:	PUNCT
hassl-825	341	9	https://doi.org/10.1016/j.accfor.2006.11.006	https://doi.org/10.1016/j.accfor.2006.11.006	NOUN
hassl-825	341	10	.	.	PUNCT
hassl-825	342	1	abeysekera	abeysekera	NOUN
hassl-825	342	2	,	,	PUNCT
hassl-825	342	3	i.	i.	PROPN
hassl-825	342	4	and	and	CCONJ
hassl-825	342	5	j.	j.	PROPN
hassl-825	342	6	guthrie	guthrie	PROPN
hassl-825	342	7	,	,	PUNCT
hassl-825	342	8	2005	2005	NUM
hassl-825	342	9	.	.	PUNCT
hassl-825	343	1	an	an	DET
hassl-825	343	2	empirical	empirical	ADJ
hassl-825	343	3	investigation	investigation	NOUN
hassl-825	343	4	of	of	ADP
hassl-825	343	5	annual	annual	ADJ
hassl-825	343	6	reporting	reporting	NOUN
hassl-825	343	7	trends	trend	NOUN
hassl-825	343	8	of	of	ADP
hassl-825	343	9	intellectual	intellectual	ADJ
hassl-825	343	10	capital	capital	NOUN
hassl-825	343	11	in	in	ADP
hassl-825	343	12	sri	sri	PROPN
hassl-825	343	13	lanka	lanka	PROPN
hassl-825	343	14	.	.	PUNCT
hassl-825	344	1	critical	critical	ADJ
hassl-825	344	2	perspectives	perspective	NOUN
hassl-825	344	3	on	on	ADP
hassl-825	344	4	accounting	accounting	NOUN
hassl-825	344	5	,	,	PUNCT
hassl-825	344	6	16(3	16(3	NUM
hassl-825	344	7	):	):	PUNCT
hassl-825	344	8	151-163.available	151-163.available	NUM
hassl-825	344	9	at	at	ADP
hassl-825	344	10	:	:	PUNCT
hassl-825	344	11	https://doi.org/10.1016/s1045-2354(03)00059-5	https://doi.org/10.1016/s1045-2354(03)00059-5	PROPN
hassl-825	344	12	.	.	PROPN
hassl-825	344	13	abhayawansa	abhayawansa	PROPN
hassl-825	344	14	,	,	PUNCT
hassl-825	344	15	s.	s.	PROPN
hassl-825	344	16	and	and	CCONJ
hassl-825	344	17	m.	m.	PROPN
hassl-825	344	18	azim	azim	PROPN
hassl-825	344	19	,	,	PUNCT
hassl-825	344	20	2014	2014	NUM
hassl-825	344	21	.	.	PUNCT
hassl-825	345	1	corporate	corporate	ADJ
hassl-825	345	2	reporting	reporting	NOUN
hassl-825	345	3	of	of	ADP
hassl-825	345	4	intellectual	intellectual	ADJ
hassl-825	345	5	capital	capital	NOUN
hassl-825	345	6	:	:	PUNCT
hassl-825	345	7	evidence	evidence	NOUN
hassl-825	345	8	from	from	ADP
hassl-825	345	9	the	the	DET
hassl-825	345	10	bangladeshi	bangladeshi	ADJ
hassl-825	345	11	pharmaceutical	pharmaceutical	NOUN
hassl-825	345	12	sector	sector	NOUN
hassl-825	345	13	.	.	PUNCT
hassl-825	346	1	asian	asian	ADJ
hassl-825	346	2	review	review	NOUN
hassl-825	346	3	of	of	ADP
hassl-825	346	4	accounting	accounting	NOUN
hassl-825	346	5	,	,	PUNCT
hassl-825	346	6	22(2	22(2	NUM
hassl-825	346	7	):	):	PUNCT
hassl-825	346	8	98-127.available	98-127.available	ADJ
hassl-825	346	9	at	at	ADP
hassl-825	346	10	:	:	PUNCT
hassl-825	346	11	https://doi.org/10.1108/ara-10-2013-0067	https://doi.org/10.1108/ara-10-2013-0067	NOUN
hassl-825	346	12	.	.	PUNCT
hassl-825	347	1	al	al	PROPN
hassl-825	347	2	-	-	PUNCT
hassl-825	347	3	akra	akra	PROPN
hassl-825	347	4	,	,	PUNCT
hassl-825	347	5	m.	m.	NOUN
hassl-825	347	6	,	,	PUNCT
hassl-825	347	7	i.a	i.a	PROPN
hassl-825	347	8	.	.	PROPN
hassl-825	347	9	eddie	eddie	PROPN
hassl-825	347	10	and	and	CCONJ
hassl-825	347	11	m.j	m.j	PROPN
hassl-825	347	12	.	.	PROPN
hassl-825	347	13	ali	ali	PROPN
hassl-825	347	14	,	,	PUNCT
hassl-825	347	15	2010	2010	NUM
hassl-825	347	16	.	.	PUNCT
hassl-825	348	1	the	the	DET
hassl-825	348	2	influence	influence	NOUN
hassl-825	348	3	of	of	ADP
hassl-825	348	4	the	the	DET
hassl-825	348	5	introduction	introduction	NOUN
hassl-825	348	6	of	of	ADP
hassl-825	348	7	accounting	accounting	NOUN
hassl-825	348	8	disclosure	disclosure	NOUN
hassl-825	348	9	regulation	regulation	NOUN
hassl-825	348	10	on	on	ADP
hassl-825	348	11	mandatory	mandatory	ADJ
hassl-825	348	12	disclosure	disclosure	NOUN
hassl-825	348	13	compliance	compliance	NOUN
hassl-825	348	14	:	:	PUNCT
hassl-825	348	15	evidence	evidence	NOUN
hassl-825	348	16	from	from	ADP
hassl-825	348	17	jordan	jordan	PROPN
hassl-825	348	18	.	.	PUNCT
hassl-825	349	1	the	the	DET
hassl-825	349	2	british	british	PROPN
hassl-825	349	3	accounting	accounting	PROPN
hassl-825	349	4	review	review	PROPN
hassl-825	349	5	,	,	PUNCT
hassl-825	349	6	42(3	42(3	NUM
hassl-825	349	7	):	):	PUNCT
hassl-825	349	8	170-186.available	170-186.available	NUM
hassl-825	349	9	at	at	ADP
hassl-825	349	10	:	:	PUNCT
hassl-825	349	11	https://doi.org/10.1016/j.bar.2010.04.001	https://doi.org/10.1016/j.bar.2010.04.001	NOUN
hassl-825	349	12	.	.	PUNCT
hassl-825	350	1	al	al	PROPN
hassl-825	350	2	farooque	farooque	PROPN
hassl-825	350	3	,	,	PUNCT
hassl-825	350	4	o.	o.	PROPN
hassl-825	350	5	,	,	PUNCT
hassl-825	350	6	t.	t.	PROPN
hassl-825	350	7	van	van	PROPN
hassl-825	350	8	zijl	zijl	PROPN
hassl-825	350	9	,	,	PUNCT
hassl-825	350	10	k.	k.	PROPN
hassl-825	350	11	dunstan	dunstan	PROPN
hassl-825	350	12	and	and	CCONJ
hassl-825	350	13	a.w	a.w	PROPN
hassl-825	350	14	.	.	PROPN
hassl-825	350	15	karim	karim	PROPN
hassl-825	350	16	,	,	PUNCT
hassl-825	350	17	2007	2007	NUM
hassl-825	350	18	.	.	PUNCT
hassl-825	351	1	corporate	corporate	ADJ
hassl-825	351	2	governance	governance	NOUN
hassl-825	351	3	in	in	ADP
hassl-825	351	4	bangladesh	bangladesh	NOUN
hassl-825	351	5	:	:	PUNCT
hassl-825	351	6	link	link	VERB
hassl-825	351	7	between	between	ADP
hassl-825	351	8	ownership	ownership	NOUN
hassl-825	351	9	and	and	CCONJ
hassl-825	351	10	financial	financial	ADJ
hassl-825	351	11	performance	performance	NOUN
hassl-825	351	12	.	.	PUNCT
hassl-825	352	1	corporate	corporate	ADJ
hassl-825	352	2	governance	governance	NOUN
hassl-825	352	3	:	:	PUNCT
hassl-825	352	4	an	an	DET
hassl-825	352	5	international	international	ADJ
hassl-825	352	6	review	review	NOUN
hassl-825	352	7	,	,	PUNCT
hassl-825	352	8	15(6	15(6	NUM
hassl-825	352	9	):	):	PUNCT
hassl-825	352	10	1453-1468.available	1453-1468.available	ADJ
hassl-825	352	11	at	at	ADP
hassl-825	352	12	:	:	PUNCT
hassl-825	352	13	https://doi.org/10.1111/j.1467-8683.2007.00657.x	https://doi.org/10.1111/j.1467-8683.2007.00657.x	PROPN
hassl-825	352	14	.	.	PUNCT
hassl-825	353	1	anderson	anderson	PROPN
hassl-825	353	2	,	,	PUNCT
hassl-825	353	3	r.c	r.c	PROPN
hassl-825	353	4	.	.	PROPN
hassl-825	353	5	and	and	CCONJ
hassl-825	353	6	d.m	d.m	PROPN
hassl-825	353	7	.	.	PROPN
hassl-825	353	8	reeb	reeb	PROPN
hassl-825	353	9	,	,	PUNCT
hassl-825	353	10	2004	2004	NUM
hassl-825	353	11	.	.	PUNCT
hassl-825	354	1	board	board	NOUN
hassl-825	354	2	composition	composition	NOUN
hassl-825	354	3	:	:	PUNCT
hassl-825	354	4	balancing	balance	VERB
hassl-825	354	5	family	family	NOUN
hassl-825	354	6	influence	influence	NOUN
hassl-825	354	7	in	in	ADP
hassl-825	354	8	s&p	s&p	PROPN
hassl-825	354	9	500	500	NUM
hassl-825	354	10	firms	firm	NOUN
hassl-825	354	11	.	.	PUNCT
hassl-825	355	1	administrative	administrative	ADJ
hassl-825	355	2	science	science	PROPN
hassl-825	355	3	quarterly	quarterly	PROPN
hassl-825	355	4	,	,	PUNCT
hassl-825	355	5	49(2	49(2	NUM
hassl-825	355	6	):	):	PUNCT
hassl-825	355	7	209	209	NUM
hassl-825	355	8	-	-	SYM
hassl-825	355	9	237	237	NUM
hassl-825	355	10	.	.	PUNCT
hassl-825	356	1	arvidsson	arvidsson	PROPN
hassl-825	356	2	,	,	PUNCT
hassl-825	356	3	s.	s.	PROPN
hassl-825	356	4	,	,	PUNCT
hassl-825	356	5	2003	2003	NUM
hassl-825	356	6	.	.	PUNCT
hassl-825	357	1	the	the	DET
hassl-825	357	2	extent	extent	NOUN
hassl-825	357	3	of	of	ADP
hassl-825	357	4	disclosure	disclosure	NOUN
hassl-825	357	5	on	on	ADP
hassl-825	357	6	intangibles	intangible	NOUN
hassl-825	357	7	in	in	ADP
hassl-825	357	8	annual	annual	ADJ
hassl-825	357	9	reports	report	NOUN
hassl-825	357	10	.	.	PUNCT
hassl-825	358	1	paper	paper	NOUN
hassl-825	358	2	presented	present	VERB
hassl-825	358	3	at	at	ADP
hassl-825	358	4	the	the	DET
hassl-825	358	5	4th	4th	ADJ
hassl-825	358	6	annual	annual	ADJ
hassl-825	358	7	snee	snee	PROPN
hassl-825	358	8	congress	congress	PROPN
hassl-825	358	9	,	,	PUNCT
hassl-825	358	10	mo	mo	PROPN
hassl-825	358	11	lle	lle	PROPN
hassl-825	358	12	,	,	PUNCT
hassl-825	358	13	sweden	sweden	PROPN
hassl-825	358	14	.	.	PUNCT
hassl-825	359	1	azim	azim	PROPN
hassl-825	359	2	,	,	PUNCT
hassl-825	359	3	f.	f.	PROPN
hassl-825	359	4	,	,	PUNCT
hassl-825	359	5	m.z	m.z	PROPN
hassl-825	359	6	.	.	PROPN
hassl-825	359	7	mustapha	mustapha	PROPN
hassl-825	359	8	and	and	CCONJ
hassl-825	359	9	f.	f.	PROPN
hassl-825	359	10	zainir	zainir	PROPN
hassl-825	359	11	,	,	PUNCT
hassl-825	359	12	2018	2018	NUM
hassl-825	359	13	.	.	PUNCT
hassl-825	360	1	impact	impact	NOUN
hassl-825	360	2	of	of	ADP
hassl-825	360	3	corporate	corporate	ADJ
hassl-825	360	4	governance	governance	NOUN
hassl-825	360	5	on	on	ADP
hassl-825	360	6	related	related	ADJ
hassl-825	360	7	party	party	NOUN
hassl-825	360	8	transactions	transaction	NOUN
hassl-825	360	9	in	in	ADP
hassl-825	360	10	family	family	NOUN
hassl-825	360	11	-	-	PUNCT
hassl-825	360	12	owned	own	VERB
hassl-825	360	13	firms	firm	NOUN
hassl-825	360	14	in	in	ADP
hassl-825	360	15	pakistan	pakistan	PROPN
hassl-825	360	16	.	.	PUNCT
hassl-825	361	1	institutions	institution	NOUN
hassl-825	361	2	and	and	CCONJ
hassl-825	361	3	economies	economy	NOUN
hassl-825	361	4	,	,	PUNCT
hassl-825	361	5	10(2	10(2	NUM
hassl-825	361	6	):	):	PUNCT
hassl-825	361	7	22	22	NUM
hassl-825	361	8	-	-	SYM
hassl-825	361	9	61	61	NUM
hassl-825	361	10	.	.	PUNCT
hassl-825	362	1	cerbioni	cerbioni	PROPN
hassl-825	362	2	,	,	PUNCT
hassl-825	362	3	f.	f.	PROPN
hassl-825	362	4	and	and	CCONJ
hassl-825	362	5	a.	a.	PROPN
hassl-825	362	6	parbonetti	parbonetti	PROPN
hassl-825	362	7	,	,	PUNCT
hassl-825	362	8	2007	2007	NUM
hassl-825	362	9	.	.	PUNCT
hassl-825	363	1	exploring	explore	VERB
hassl-825	363	2	the	the	DET
hassl-825	363	3	effects	effect	NOUN
hassl-825	363	4	of	of	ADP
hassl-825	363	5	corporate	corporate	ADJ
hassl-825	363	6	governance	governance	NOUN
hassl-825	363	7	on	on	ADP
hassl-825	363	8	intellectual	intellectual	ADJ
hassl-825	363	9	capital	capital	NOUN
hassl-825	363	10	disclosure	disclosure	NOUN
hassl-825	363	11	:	:	PUNCT
hassl-825	363	12	an	an	DET
hassl-825	363	13	analysis	analysis	NOUN
hassl-825	363	14	of	of	ADP
hassl-825	363	15	european	european	ADJ
hassl-825	363	16	biotechnology	biotechnology	NOUN
hassl-825	363	17	companies	company	NOUN
hassl-825	363	18	.	.	PUNCT
hassl-825	364	1	european	european	ADJ
hassl-825	364	2	accounting	accounting	PROPN
hassl-825	364	3	review	review	PROPN
hassl-825	364	4	,	,	PUNCT
hassl-825	364	5	16(4	16(4	NUM
hassl-825	364	6	):	):	PUNCT
hassl-825	364	7	791-826.available	791-826.available	NUM
hassl-825	364	8	at	at	ADP
hassl-825	364	9	:	:	PUNCT
hassl-825	364	10	https://doi.org/10.1080/09638180701707011	https://doi.org/10.1080/09638180701707011	X
hassl-825	364	11	.	.	PUNCT
hassl-825	365	1	clements	clements	PROPN
hassl-825	365	2	,	,	PUNCT
hassl-825	365	3	b.	b.	PROPN
hassl-825	365	4	,	,	PUNCT
hassl-825	365	5	r.	r.	PROPN
hassl-825	365	6	bhattacharya	bhattacharya	PROPN
hassl-825	365	7	and	and	CCONJ
hassl-825	365	8	t.	t.	PROPN
hassl-825	365	9	nguyen	nguyen	NOUN
hassl-825	365	10	,	,	PUNCT
hassl-825	365	11	2005	2005	NUM
hassl-825	365	12	.	.	PUNCT
hassl-825	366	1	can	can	AUX
hassl-825	366	2	debt	debt	NOUN
hassl-825	366	3	relief	relief	NOUN
hassl-825	366	4	boost	boost	NOUN
hassl-825	366	5	growth	growth	NOUN
hassl-825	366	6	in	in	ADP
hassl-825	366	7	poor	poor	ADJ
hassl-825	366	8	countries	country	NOUN
hassl-825	366	9	?	?	PUNCT
hassl-825	367	1	imf	imf	PROPN
hassl-825	367	2	publications	publication	NOUN
hassl-825	367	3	.	.	PUNCT
hassl-825	368	1	economic	economic	ADJ
hassl-825	368	2	issues	issue	NOUN
hassl-825	368	3	,	,	PUNCT
hassl-825	368	4	no	no	DET
hassl-825	368	5	35	35	NUM
hassl-825	368	6	.	.	PUNCT
hassl-825	369	1	cuozzo	cuozzo	PROPN
hassl-825	369	2	,	,	PUNCT
hassl-825	369	3	b.	b.	PROPN
hassl-825	369	4	,	,	PUNCT
hassl-825	369	5	j.	j.	PROPN
hassl-825	369	6	dumay	dumay	PROPN
hassl-825	369	7	,	,	PUNCT
hassl-825	369	8	m.	m.	NOUN
hassl-825	369	9	palmaccio	palmaccio	PROPN
hassl-825	369	10	and	and	CCONJ
hassl-825	369	11	r.	r.	PROPN
hassl-825	369	12	lombardi	lombardi	PROPN
hassl-825	369	13	,	,	PUNCT
hassl-825	369	14	2017	2017	NUM
hassl-825	369	15	.	.	PUNCT
hassl-825	370	1	intellectual	intellectual	ADJ
hassl-825	370	2	capital	capital	NOUN
hassl-825	370	3	disclosure	disclosure	NOUN
hassl-825	370	4	:	:	PUNCT
hassl-825	370	5	a	a	DET
hassl-825	370	6	structured	structured	ADJ
hassl-825	370	7	literature	literature	NOUN
hassl-825	370	8	review	review	PROPN
hassl-825	370	9	.	.	PUNCT
hassl-825	371	1	journal	journal	PROPN
hassl-825	371	2	of	of	ADP
hassl-825	371	3	intellectual	intellectual	ADJ
hassl-825	371	4	capital	capital	NOUN
hassl-825	371	5	,	,	PUNCT
hassl-825	371	6	18(1	18(1	NUM
hassl-825	371	7	):	):	PUNCT
hassl-825	371	8	9-28.available	9-28.available	NUM
hassl-825	371	9	at	at	ADP
hassl-825	371	10	:	:	PUNCT
hassl-825	371	11	https://doi.org/10.1108/jic-10-2016-0104	https://doi.org/10.1108/jic-10-2016-0104	PROPN
hassl-825	371	12	.	.	PUNCT
hassl-825	371	13	duff	duff	PROPN
hassl-825	371	14	,	,	PUNCT
hassl-825	371	15	a.	a.	NOUN
hassl-825	371	16	,	,	PUNCT
hassl-825	371	17	2018	2018	NUM
hassl-825	371	18	.	.	PUNCT
hassl-825	372	1	intellectual	intellectual	ADJ
hassl-825	372	2	capital	capital	NOUN
hassl-825	372	3	disclosure	disclosure	NOUN
hassl-825	372	4	:	:	PUNCT
hassl-825	372	5	evidence	evidence	NOUN
hassl-825	372	6	from	from	ADP
hassl-825	372	7	uk	uk	PROPN
hassl-825	372	8	accounting	accounting	NOUN
hassl-825	372	9	firms	firm	NOUN
hassl-825	372	10	.	.	PUNCT
hassl-825	373	1	journal	journal	PROPN
hassl-825	373	2	of	of	ADP
hassl-825	373	3	intellectual	intellectual	ADJ
hassl-825	373	4	capital	capital	NOUN
hassl-825	373	5	,	,	PUNCT
hassl-825	373	6	19(4	19(4	PROPN
hassl-825	373	7	):	):	PUNCT
hassl-825	373	8	768786.available	768786.available	ADJ
hassl-825	373	9	at	at	ADP
hassl-825	373	10	:	:	PUNCT
hassl-825	373	11	https://doi.org/10.1108/jic-06-2017-0079	https://doi.org/10.1108/jic-06-2017-0079	PROPN
hassl-825	373	12	.	.	PUNCT
hassl-825	373	13	fama	fama	PROPN
hassl-825	373	14	,	,	PUNCT
hassl-825	373	15	e.f	e.f	PROPN
hassl-825	373	16	.	.	PROPN
hassl-825	373	17	and	and	CCONJ
hassl-825	373	18	m.c	m.c	PROPN
hassl-825	373	19	.	.	PROPN
hassl-825	373	20	jensen	jensen	PROPN
hassl-825	373	21	,	,	PUNCT
hassl-825	373	22	1983	1983	NUM
hassl-825	373	23	.	.	PUNCT
hassl-825	374	1	separation	separation	NOUN
hassl-825	374	2	of	of	ADP
hassl-825	374	3	ownership	ownership	NOUN
hassl-825	374	4	and	and	CCONJ
hassl-825	374	5	control	control	NOUN
hassl-825	374	6	.	.	PUNCT
hassl-825	375	1	the	the	DET
hassl-825	375	2	journal	journal	NOUN
hassl-825	375	3	of	of	ADP
hassl-825	375	4	law	law	NOUN
hassl-825	375	5	and	and	CCONJ
hassl-825	375	6	economics	economic	NOUN
hassl-825	375	7	,	,	PUNCT
hassl-825	375	8	26(2	26(2	NUM
hassl-825	375	9	):	):	PUNCT
hassl-825	375	10	301	301	NUM
hassl-825	375	11	-	-	SYM
hassl-825	375	12	325	325	NUM
hassl-825	375	13	.	.	PUNCT
hassl-825	376	1	finkelstein	finkelstein	PROPN
hassl-825	376	2	,	,	PUNCT
hassl-825	376	3	s.	s.	PROPN
hassl-825	376	4	and	and	CCONJ
hassl-825	376	5	r.a	r.a	PROPN
hassl-825	376	6	.	.	PROPN
hassl-825	376	7	d'aveni	d'aveni	PROPN
hassl-825	376	8	,	,	PUNCT
hassl-825	376	9	1994	1994	NUM
hassl-825	376	10	.	.	PUNCT
hassl-825	377	1	ceo	ceo	NOUN
hassl-825	377	2	duality	duality	NOUN
hassl-825	377	3	as	as	ADP
hassl-825	377	4	a	a	DET
hassl-825	377	5	double	double	ADJ
hassl-825	377	6	-	-	PUNCT
hassl-825	377	7	edged	edge	VERB
hassl-825	377	8	sword	sword	NOUN
hassl-825	377	9	:	:	PUNCT
hassl-825	377	10	how	how	SCONJ
hassl-825	377	11	boards	board	NOUN
hassl-825	377	12	of	of	ADP
hassl-825	377	13	directors	director	NOUN
hassl-825	377	14	balance	balance	VERB
hassl-825	377	15	entrenchment	entrenchment	ADJ
hassl-825	377	16	avoidance	avoidance	NOUN
hassl-825	377	17	and	and	CCONJ
hassl-825	377	18	unity	unity	NOUN
hassl-825	377	19	of	of	ADP
hassl-825	377	20	command	command	NOUN
hassl-825	377	21	.	.	PUNCT
hassl-825	378	1	academy	academy	PROPN
hassl-825	378	2	of	of	ADP
hassl-825	378	3	management	management	PROPN
hassl-825	378	4	journal	journal	NOUN
hassl-825	378	5	,	,	PUNCT
hassl-825	378	6	37(5	37(5	NUM
hassl-825	378	7	):	):	PUNCT
hassl-825	378	8	1079-1108.available	1079-1108.available	ADJ
hassl-825	378	9	at	at	ADP
hassl-825	378	10	:	:	PUNCT
hassl-825	378	11	https://doi.org/10.5465/256667	https://doi.org/10.5465/256667	NOUN
hassl-825	378	12	.	.	PUNCT
hassl-825	379	1	gul	gul	PROPN
hassl-825	379	2	,	,	PUNCT
hassl-825	379	3	f.a	f.a	PROPN
hassl-825	379	4	.	.	PROPN
hassl-825	379	5	and	and	CCONJ
hassl-825	379	6	s.	s.	PROPN
hassl-825	379	7	leung	leung	PROPN
hassl-825	379	8	,	,	PUNCT
hassl-825	379	9	2004	2004	NUM
hassl-825	379	10	.	.	PUNCT
hassl-825	380	1	board	board	NOUN
hassl-825	380	2	leadership	leadership	NOUN
hassl-825	380	3	,	,	PUNCT
hassl-825	380	4	outside	outside	ADP
hassl-825	380	5	directors	director	NOUN
hassl-825	380	6	’	’	PART
hassl-825	380	7	expertise	expertise	NOUN
hassl-825	380	8	and	and	CCONJ
hassl-825	380	9	voluntary	voluntary	ADJ
hassl-825	380	10	corporate	corporate	ADJ
hassl-825	380	11	disclosures	disclosure	NOUN
hassl-825	380	12	.	.	PUNCT
hassl-825	381	1	journal	journal	NOUN
hassl-825	381	2	of	of	ADP
hassl-825	381	3	accounting	accounting	NOUN
hassl-825	381	4	and	and	CCONJ
hassl-825	381	5	public	public	ADJ
hassl-825	381	6	policy	policy	NOUN
hassl-825	381	7	,	,	PUNCT
hassl-825	381	8	23(5	23(5	NUM
hassl-825	381	9	):	):	PUNCT
hassl-825	381	10	351-379.available	351-379.available	NUM
hassl-825	381	11	at	at	ADP
hassl-825	381	12	:	:	PUNCT
hassl-825	381	13	https://doi.org/10.1016/j.jaccpubpol.2004.07.001	https://doi.org/10.1016/j.jaccpubpol.2004.07.001	PROPN
hassl-825	381	14	.	.	PUNCT
hassl-825	381	15	haniffa	haniffa	PROPN
hassl-825	381	16	,	,	PUNCT
hassl-825	381	17	r.m	r.m	PROPN
hassl-825	381	18	.	.	PROPN
hassl-825	382	1	and	and	CCONJ
hassl-825	382	2	t.e	t.e	PROPN
hassl-825	382	3	.	.	PROPN
hassl-825	382	4	cooke	cooke	PROPN
hassl-825	382	5	,	,	PUNCT
hassl-825	382	6	2002	2002	NUM
hassl-825	382	7	.	.	PUNCT
hassl-825	383	1	culture	culture	NOUN
hassl-825	383	2	,	,	PUNCT
hassl-825	383	3	corporate	corporate	ADJ
hassl-825	383	4	governance	governance	NOUN
hassl-825	383	5	and	and	CCONJ
hassl-825	383	6	disclosure	disclosure	NOUN
hassl-825	383	7	in	in	ADP
hassl-825	383	8	malaysian	malaysian	ADJ
hassl-825	383	9	corporations	corporation	NOUN
hassl-825	383	10	.	.	PUNCT
hassl-825	384	1	abacus	abacus	PROPN
hassl-825	384	2	,	,	PUNCT
hassl-825	384	3	38(3	38(3	NUM
hassl-825	384	4	):	):	PUNCT
hassl-825	384	5	317-349.available	317-349.available	NUM
hassl-825	384	6	at	at	ADP
hassl-825	384	7	:	:	PUNCT
hassl-825	384	8	https://doi.org/10.1111/1467-6281.00112	https://doi.org/10.1111/1467-6281.00112	PROPN
hassl-825	384	9	.	.	PUNCT
hassl-825	385	1	humanities	humanity	NOUN
hassl-825	385	2	and	and	CCONJ
hassl-825	385	3	social	social	ADJ
hassl-825	385	4	sciences	science	NOUN
hassl-825	385	5	letters	letter	NOUN
hassl-825	385	6	,	,	PUNCT
hassl-825	385	7	2019	2019	NUM
hassl-825	385	8	,	,	PUNCT
hassl-825	385	9	7(3	7(3	NUM
hassl-825	385	10	):	):	PUNCT
hassl-825	385	11	141	141	NUM
hassl-825	385	12	-	-	SYM
hassl-825	385	13	155	155	NUM
hassl-825	385	14	154	154	NUM
hassl-825	385	15	©	©	PROPN
hassl-825	385	16	2019	2019	NUM
hassl-825	385	17	conscientia	conscientia	PROPN
hassl-825	385	18	beam	beam	PROPN
hassl-825	385	19	.	.	PUNCT
hassl-825	386	1	all	all	DET
hassl-825	386	2	rights	right	NOUN
hassl-825	386	3	reserved	reserve	VERB
hassl-825	386	4	.	.	PUNCT
hassl-825	387	1	haniffa	haniffa	PROPN
hassl-825	387	2	,	,	PUNCT
hassl-825	387	3	r.m	r.m	PROPN
hassl-825	387	4	.	.	PROPN
hassl-825	387	5	and	and	CCONJ
hassl-825	387	6	t.e	t.e	PROPN
hassl-825	387	7	.	.	PROPN
hassl-825	387	8	cooke	cooke	PROPN
hassl-825	387	9	,	,	PUNCT
hassl-825	387	10	2005	2005	NUM
hassl-825	387	11	.	.	PUNCT
hassl-825	388	1	the	the	DET
hassl-825	388	2	impact	impact	NOUN
hassl-825	388	3	of	of	ADP
hassl-825	388	4	culture	culture	NOUN
hassl-825	388	5	and	and	CCONJ
hassl-825	388	6	governance	governance	NOUN
hassl-825	388	7	on	on	ADP
hassl-825	388	8	corporate	corporate	ADJ
hassl-825	388	9	social	social	ADJ
hassl-825	388	10	reporting	reporting	NOUN
hassl-825	388	11	.	.	PUNCT
hassl-825	389	1	journal	journal	NOUN
hassl-825	389	2	of	of	ADP
hassl-825	389	3	accounting	accounting	NOUN
hassl-825	389	4	and	and	CCONJ
hassl-825	389	5	public	public	ADJ
hassl-825	389	6	policy	policy	NOUN
hassl-825	389	7	,	,	PUNCT
hassl-825	389	8	24(5	24(5	NUM
hassl-825	389	9	):	):	PUNCT
hassl-825	389	10	391	391	NUM
hassl-825	389	11	-	-	SYM
hassl-825	389	12	430	430	NUM
hassl-825	389	13	.	.	PUNCT
hassl-825	390	1	hermes	herme	NOUN
hassl-825	390	2	,	,	PUNCT
hassl-825	390	3	n.	n.	PROPN
hassl-825	390	4	and	and	CCONJ
hassl-825	390	5	r.	r.	PROPN
hassl-825	390	6	lensink	lensink	PROPN
hassl-825	390	7	,	,	PUNCT
hassl-825	390	8	2001	2001	NUM
hassl-825	390	9	.	.	PUNCT
hassl-825	391	1	fiscal	fiscal	ADJ
hassl-825	391	2	policy	policy	NOUN
hassl-825	391	3	and	and	CCONJ
hassl-825	391	4	private	private	ADJ
hassl-825	391	5	investment	investment	NOUN
hassl-825	391	6	in	in	ADP
hassl-825	391	7	less	less	ADJ
hassl-825	391	8	developed	develop	VERB
hassl-825	391	9	countries	country	NOUN
hassl-825	391	10	helsinki	helsinki	PROPN
hassl-825	391	11	,	,	PUNCT
hassl-825	391	12	finland	finland	PROPN
hassl-825	391	13	:	:	PUNCT
hassl-825	391	14	unuwider	unuwider	NOUN
hassl-825	391	15	.	.	PUNCT
hassl-825	392	1	hidalgo	hidalgo	PROPN
hassl-825	392	2	,	,	PUNCT
hassl-825	392	3	r.l	r.l	PROPN
hassl-825	392	4	.	.	PROPN
hassl-825	392	5	,	,	PUNCT
hassl-825	392	6	e.	e.	PROPN
hassl-825	392	7	garcia	garcia	PROPN
hassl-825	392	8	-	-	PUNCT
hassl-825	392	9	meca	meca	PROPN
hassl-825	392	10	and	and	CCONJ
hassl-825	392	11	i.	i.	PROPN
hassl-825	392	12	martinez	martinez	PROPN
hassl-825	392	13	,	,	PUNCT
hassl-825	392	14	2011	2011	NUM
hassl-825	392	15	.	.	PUNCT
hassl-825	393	1	corporate	corporate	ADJ
hassl-825	393	2	governance	governance	NOUN
hassl-825	393	3	and	and	CCONJ
hassl-825	393	4	intellectual	intellectual	ADJ
hassl-825	393	5	capital	capital	NOUN
hassl-825	393	6	disclosure	disclosure	NOUN
hassl-825	393	7	.	.	PUNCT
hassl-825	394	1	journal	journal	PROPN
hassl-825	394	2	of	of	ADP
hassl-825	394	3	business	business	NOUN
hassl-825	394	4	ethics	ethic	NOUN
hassl-825	394	5	,	,	PUNCT
hassl-825	394	6	100(3	100(3	NUM
hassl-825	394	7	):	):	PUNCT
hassl-825	394	8	483	483	NUM
hassl-825	394	9	-	-	SYM
hassl-825	394	10	495	495	NUM
hassl-825	394	11	.	.	PUNCT
hassl-825	395	1	ho	ho	PROPN
hassl-825	395	2	,	,	PUNCT
hassl-825	395	3	s.s	s.s	PROPN
hassl-825	395	4	.	.	PROPN
hassl-825	395	5	and	and	CCONJ
hassl-825	395	6	k.s	k.s	PROPN
hassl-825	395	7	.	.	PROPN
hassl-825	395	8	wong	wong	PROPN
hassl-825	395	9	,	,	PUNCT
hassl-825	395	10	2001	2001	NUM
hassl-825	395	11	.	.	PUNCT
hassl-825	396	1	a	a	DET
hassl-825	396	2	study	study	NOUN
hassl-825	396	3	of	of	ADP
hassl-825	396	4	the	the	DET
hassl-825	396	5	relationship	relationship	NOUN
hassl-825	396	6	between	between	ADP
hassl-825	396	7	corporate	corporate	ADJ
hassl-825	396	8	governance	governance	NOUN
hassl-825	396	9	structures	structure	NOUN
hassl-825	396	10	and	and	CCONJ
hassl-825	396	11	the	the	DET
hassl-825	396	12	extent	extent	NOUN
hassl-825	396	13	of	of	ADP
hassl-825	396	14	voluntary	voluntary	ADJ
hassl-825	396	15	disclosure	disclosure	NOUN
hassl-825	396	16	.	.	PUNCT
hassl-825	397	1	journal	journal	NOUN
hassl-825	397	2	of	of	ADP
hassl-825	397	3	international	international	ADJ
hassl-825	397	4	accounting	accounting	NOUN
hassl-825	397	5	,	,	PUNCT
hassl-825	397	6	auditing	auditing	NOUN
hassl-825	397	7	and	and	CCONJ
hassl-825	397	8	taxation	taxation	NOUN
hassl-825	397	9	,	,	PUNCT
hassl-825	397	10	10(2	10(2	NUM
hassl-825	397	11	):	):	PUNCT
hassl-825	397	12	139-156.available	139-156.available	NUM
hassl-825	397	13	at	at	ADP
hassl-825	397	14	:	:	PUNCT
hassl-825	397	15	https://doi.org/10.1016/s1061-9518(01)00041-6	https://doi.org/10.1016/s1061-9518(01)00041-6	PROPN
hassl-825	397	16	.	.	PUNCT
hassl-825	398	1	joseph	joseph	PROPN
hassl-825	398	2	,	,	PUNCT
hassl-825	398	3	c.	c.	PROPN
hassl-825	398	4	and	and	CCONJ
hassl-825	398	5	r.	r.	PROPN
hassl-825	398	6	taplin	taplin	PROPN
hassl-825	398	7	,	,	PUNCT
hassl-825	398	8	2011	2011	NUM
hassl-825	398	9	.	.	PUNCT
hassl-825	399	1	the	the	DET
hassl-825	399	2	measurement	measurement	NOUN
hassl-825	399	3	of	of	ADP
hassl-825	399	4	sustainability	sustainability	NOUN
hassl-825	399	5	disclosure	disclosure	NOUN
hassl-825	399	6	:	:	PUNCT
hassl-825	399	7	abundance	abundance	NOUN
hassl-825	399	8	versus	versus	ADP
hassl-825	399	9	occurrence	occurrence	NOUN
hassl-825	399	10	.	.	PUNCT
hassl-825	400	1	accounting	accounting	NOUN
hassl-825	400	2	forum	forum	PROPN
hassl-825	400	3	,	,	PUNCT
hassl-825	400	4	35(1	35(1	NUM
hassl-825	400	5	):	):	PUNCT
hassl-825	400	6	19-31.available	19-31.available	ADJ
hassl-825	400	7	at	at	ADP
hassl-825	400	8	:	:	PUNCT
hassl-825	400	9	https://doi.org/10.1016/j.accfor.2010.11.002	https://doi.org/10.1016/j.accfor.2010.11.002	NOUN
hassl-825	400	10	.	.	PUNCT
hassl-825	401	1	joshi	joshi	PROPN
hassl-825	401	2	,	,	PUNCT
hassl-825	401	3	m.	m.	NOUN
hassl-825	401	4	,	,	PUNCT
hassl-825	401	5	m.	m.	NOUN
hassl-825	401	6	kansal	kansal	NOUN
hassl-825	401	7	and	and	CCONJ
hassl-825	401	8	s.	s.	PROPN
hassl-825	401	9	sharma	sharma	PROPN
hassl-825	401	10	,	,	PUNCT
hassl-825	401	11	2018	2018	NUM
hassl-825	401	12	.	.	PUNCT
hassl-825	402	1	awareness	awareness	NOUN
hassl-825	402	2	of	of	ADP
hassl-825	402	3	intellectual	intellectual	ADJ
hassl-825	402	4	capital	capital	NOUN
hassl-825	402	5	among	among	ADP
hassl-825	402	6	bank	bank	NOUN
hassl-825	402	7	executives	executive	NOUN
hassl-825	402	8	in	in	ADP
hassl-825	402	9	india	india	PROPN
hassl-825	402	10	:	:	PUNCT
hassl-825	402	11	a	a	DET
hassl-825	402	12	survey	survey	NOUN
hassl-825	402	13	.	.	PUNCT
hassl-825	403	1	international	international	ADJ
hassl-825	403	2	journal	journal	PROPN
hassl-825	403	3	of	of	ADP
hassl-825	403	4	accounting	accounting	PROPN
hassl-825	403	5	&	&	CCONJ
hassl-825	403	6	information	information	PROPN
hassl-825	403	7	management	management	NOUN
hassl-825	403	8	,	,	PUNCT
hassl-825	403	9	26(2	26(2	NUM
hassl-825	403	10	):	):	PUNCT
hassl-825	403	11	291-310.available	291-310.available	NUM
hassl-825	403	12	at	at	ADP
hassl-825	403	13	:	:	PUNCT
hassl-825	403	14	https://doi.org/10.1108/ijaim-07-2016-0073	https://doi.org/10.1108/ijaim-07-2016-0073	NOUN
hassl-825	403	15	.	.	PUNCT
hassl-825	404	1	kamath	kamath	PROPN
hassl-825	404	2	,	,	PUNCT
hassl-825	404	3	b.	b.	PROPN
hassl-825	404	4	,	,	PUNCT
hassl-825	404	5	2017	2017	NUM
hassl-825	404	6	.	.	PUNCT
hassl-825	405	1	determinants	determinant	NOUN
hassl-825	405	2	of	of	ADP
hassl-825	405	3	intellectual	intellectual	ADJ
hassl-825	405	4	capital	capital	NOUN
hassl-825	405	5	disclosure	disclosure	NOUN
hassl-825	405	6	:	:	PUNCT
hassl-825	405	7	evidence	evidence	NOUN
hassl-825	405	8	from	from	ADP
hassl-825	405	9	india	india	PROPN
hassl-825	405	10	.	.	PUNCT
hassl-825	406	1	journal	journal	PROPN
hassl-825	406	2	of	of	ADP
hassl-825	406	3	financial	financial	ADJ
hassl-825	406	4	reporting	reporting	NOUN
hassl-825	406	5	and	and	CCONJ
hassl-825	406	6	accounting	accounting	NOUN
hassl-825	406	7	,	,	PUNCT
hassl-825	406	8	15(3	15(3	NUM
hassl-825	406	9	):	):	PUNCT
hassl-825	406	10	367	367	NUM
hassl-825	406	11	-	-	SYM
hassl-825	406	12	391	391	NUM
hassl-825	406	13	.	.	PUNCT
hassl-825	407	1	keenan	keenan	PROPN
hassl-825	407	2	,	,	PUNCT
hassl-825	407	3	j.	j.	PROPN
hassl-825	407	4	and	and	CCONJ
hassl-825	407	5	m.	m.	NOUN
hassl-825	407	6	aggestam	aggestam	PROPN
hassl-825	407	7	,	,	PUNCT
hassl-825	407	8	2001	2001	NUM
hassl-825	407	9	.	.	PUNCT
hassl-825	408	1	corporate	corporate	ADJ
hassl-825	408	2	governance	governance	NOUN
hassl-825	408	3	and	and	CCONJ
hassl-825	408	4	intellectual	intellectual	ADJ
hassl-825	408	5	capital	capital	NOUN
hassl-825	408	6	:	:	PUNCT
hassl-825	408	7	some	some	DET
hassl-825	408	8	conceptualisations	conceptualisation	NOUN
hassl-825	408	9	.	.	PUNCT
hassl-825	409	1	corporate	corporate	ADJ
hassl-825	409	2	governance	governance	NOUN
hassl-825	409	3	:	:	PUNCT
hassl-825	409	4	an	an	DET
hassl-825	409	5	international	international	ADJ
hassl-825	409	6	review	review	NOUN
hassl-825	409	7	,	,	PUNCT
hassl-825	409	8	9(4	9(4	NUM
hassl-825	409	9	):	):	PUNCT
hassl-825	409	10	259-275.available	259-275.available	NUM
hassl-825	409	11	at	at	ADP
hassl-825	409	12	:	:	PUNCT
hassl-825	409	13	https://doi.org/10.1111/1467-8683.00254	https://doi.org/10.1111/1467-8683.00254	PROPN
hassl-825	409	14	.	.	PUNCT
hassl-825	410	1	khalique	khalique	NOUN
hassl-825	410	2	,	,	PUNCT
hassl-825	410	3	m.	m.	NOUN
hassl-825	410	4	,	,	PUNCT
hassl-825	410	5	n.	n.	PROPN
hassl-825	410	6	bontis	bontis	PROPN
hassl-825	410	7	,	,	PUNCT
hassl-825	410	8	j.	j.	PROPN
hassl-825	410	9	abdul	abdul	PROPN
hassl-825	410	10	nassir	nassir	PROPN
hassl-825	410	11	bin	bin	PROPN
hassl-825	410	12	shaari	shaari	PROPN
hassl-825	410	13	and	and	CCONJ
hassl-825	410	14	a.	a.	PROPN
hassl-825	410	15	hassan	hassan	PROPN
hassl-825	410	16	md	md	PROPN
hassl-825	410	17	.	.	PROPN
hassl-825	410	18	isa	isa	PROPN
hassl-825	410	19	,	,	PUNCT
hassl-825	410	20	2015	2015	NUM
hassl-825	410	21	.	.	PUNCT
hassl-825	411	1	intellectual	intellectual	ADJ
hassl-825	411	2	capital	capital	NOUN
hassl-825	411	3	in	in	ADP
hassl-825	411	4	small	small	ADJ
hassl-825	411	5	and	and	CCONJ
hassl-825	411	6	medium	medium	ADJ
hassl-825	411	7	enterprises	enterprise	NOUN
hassl-825	411	8	in	in	ADP
hassl-825	411	9	pakistan	pakistan	PROPN
hassl-825	411	10	.	.	PUNCT
hassl-825	412	1	journal	journal	PROPN
hassl-825	412	2	of	of	ADP
hassl-825	412	3	intellectual	intellectual	ADJ
hassl-825	412	4	capital	capital	NOUN
hassl-825	412	5	,	,	PUNCT
hassl-825	412	6	16(1	16(1	NUM
hassl-825	412	7	):	):	PUNCT
hassl-825	412	8	224-238.available	224-238.available	NUM
hassl-825	412	9	at	at	ADP
hassl-825	412	10	:	:	PUNCT
hassl-825	412	11	https://doi.org/10.1108/jic-012014-0014	https://doi.org/10.1108/jic-012014-0014	NOUN
hassl-825	412	12	.	.	PUNCT
hassl-825	413	1	khan	khan	PROPN
hassl-825	413	2	,	,	PUNCT
hassl-825	413	3	a.	a.	PROPN
hassl-825	413	4	,	,	PUNCT
hassl-825	413	5	m.b	m.b	PROPN
hassl-825	413	6	.	.	PROPN
hassl-825	413	7	muttakin	muttakin	PROPN
hassl-825	413	8	and	and	CCONJ
hassl-825	413	9	j.	j.	PROPN
hassl-825	413	10	siddiqui	siddiqui	PROPN
hassl-825	413	11	,	,	PUNCT
hassl-825	413	12	2013	2013	NUM
hassl-825	413	13	.	.	PUNCT
hassl-825	414	1	corporate	corporate	ADJ
hassl-825	414	2	governance	governance	NOUN
hassl-825	414	3	and	and	CCONJ
hassl-825	414	4	corporate	corporate	ADJ
hassl-825	414	5	social	social	ADJ
hassl-825	414	6	responsibility	responsibility	NOUN
hassl-825	414	7	disclosures	disclosure	NOUN
hassl-825	414	8	:	:	PUNCT
hassl-825	414	9	evidence	evidence	NOUN
hassl-825	414	10	from	from	ADP
hassl-825	414	11	an	an	DET
hassl-825	414	12	emerging	emerge	VERB
hassl-825	414	13	economy	economy	NOUN
hassl-825	414	14	.	.	PUNCT
hassl-825	415	1	journal	journal	PROPN
hassl-825	415	2	of	of	ADP
hassl-825	415	3	business	business	NOUN
hassl-825	415	4	ethics	ethic	NOUN
hassl-825	415	5	,	,	PUNCT
hassl-825	415	6	114(2	114(2	NUM
hassl-825	415	7	):	):	PUNCT
hassl-825	415	8	207-223.available	207-223.available	NUM
hassl-825	415	9	at	at	ADP
hassl-825	415	10	:	:	PUNCT
hassl-825	415	11	https://doi.org/10.1007/s10551012-1336-0	https://doi.org/10.1007/s10551012-1336-0	NOUN
hassl-825	415	12	.	.	PUNCT
hassl-825	416	1	khan	khan	PROPN
hassl-825	416	2	,	,	PUNCT
hassl-825	416	3	h.-u.-z	h.-u.-z	X
hassl-825	416	4	.	.	PUNCT
hassl-825	417	1	and	and	CCONJ
hassl-825	417	2	m.	m.	PROPN
hassl-825	417	3	ali	ali	PROPN
hassl-825	417	4	,	,	PUNCT
hassl-825	417	5	2010	2010	NUM
hassl-825	417	6	.	.	PUNCT
hassl-825	418	1	an	an	DET
hassl-825	418	2	empirical	empirical	ADJ
hassl-825	418	3	investigation	investigation	NOUN
hassl-825	418	4	and	and	CCONJ
hassl-825	418	5	users	user	NOUN
hassl-825	418	6	'	'	PART
hassl-825	418	7	perceptions	perception	NOUN
hassl-825	418	8	on	on	ADP
hassl-825	418	9	intellectual	intellectual	ADJ
hassl-825	418	10	capital	capital	NOUN
hassl-825	418	11	reporting	report	VERB
hassl-825	418	12	in	in	ADP
hassl-825	418	13	banks	bank	NOUN
hassl-825	418	14	:	:	PUNCT
hassl-825	418	15	evidence	evidence	NOUN
hassl-825	418	16	from	from	ADP
hassl-825	418	17	bangladesh	bangladesh	PROPN
hassl-825	418	18	.	.	PUNCT
hassl-825	419	1	journal	journal	PROPN
hassl-825	419	2	of	of	ADP
hassl-825	419	3	human	human	ADJ
hassl-825	419	4	resource	resource	NOUN
hassl-825	419	5	costing	costing	NOUN
hassl-825	419	6	&	&	CCONJ
hassl-825	419	7	accounting	accounting	NOUN
hassl-825	419	8	,	,	PUNCT
hassl-825	419	9	14(1	14(1	NUM
hassl-825	419	10	):	):	PUNCT
hassl-825	419	11	48-69.available	48-69.available	NUM
hassl-825	419	12	at	at	ADP
hassl-825	419	13	:	:	PUNCT
hassl-825	419	14	https://doi.org/10.1108/14013381011039799	https://doi.org/10.1108/14013381011039799	X
hassl-825	419	15	.	.	PUNCT
hassl-825	420	1	khan	khan	PROPN
hassl-825	420	2	,	,	PUNCT
hassl-825	420	3	h.-u.-z	h.-u.-z	X
hassl-825	420	4	.	.	PUNCT
hassl-825	421	1	and	and	CCONJ
hassl-825	421	2	r.	r.	PROPN
hassl-825	421	3	khan	khan	PROPN
hassl-825	421	4	,	,	PUNCT
hassl-825	421	5	2010	2010	NUM
hassl-825	421	6	.	.	PUNCT
hassl-825	422	1	human	human	ADJ
hassl-825	422	2	capital	capital	NOUN
hassl-825	422	3	disclosure	disclosure	NOUN
hassl-825	422	4	practices	practice	NOUN
hassl-825	422	5	of	of	ADP
hassl-825	422	6	top	top	ADJ
hassl-825	422	7	bangladeshi	bangladeshi	ADJ
hassl-825	422	8	companies	company	NOUN
hassl-825	422	9	.	.	PUNCT
hassl-825	423	1	journal	journal	PROPN
hassl-825	423	2	of	of	ADP
hassl-825	423	3	human	human	ADJ
hassl-825	423	4	resource	resource	NOUN
hassl-825	423	5	costing	costing	NOUN
hassl-825	423	6	&	&	CCONJ
hassl-825	423	7	accounting	accounting	PROPN
hassl-825	423	8	,	,	PUNCT
hassl-825	423	9	14(4	14(4	NUM
hassl-825	423	10	):	):	PUNCT
hassl-825	423	11	329-349.available	329-349.available	NUM
hassl-825	423	12	at	at	ADP
hassl-825	423	13	:	:	PUNCT
hassl-825	423	14	https://doi.org/10.1108/14013381011105984	https://doi.org/10.1108/14013381011105984	PROPN
hassl-825	423	15	.	.	PUNCT
hassl-825	424	1	li	li	PROPN
hassl-825	424	2	,	,	PUNCT
hassl-825	424	3	j.	j.	PROPN
hassl-825	424	4	,	,	PUNCT
hassl-825	424	5	m.	m.	NOUN
hassl-825	424	6	mangena	mangena	PROPN
hassl-825	424	7	and	and	CCONJ
hassl-825	424	8	r.	r.	PROPN
hassl-825	424	9	pike	pike	NOUN
hassl-825	424	10	,	,	PUNCT
hassl-825	424	11	2012	2012	NUM
hassl-825	424	12	.	.	PUNCT
hassl-825	425	1	the	the	DET
hassl-825	425	2	effect	effect	NOUN
hassl-825	425	3	of	of	ADP
hassl-825	425	4	audit	audit	NOUN
hassl-825	425	5	committee	committee	NOUN
hassl-825	425	6	characteristics	characteristic	NOUN
hassl-825	425	7	on	on	ADP
hassl-825	425	8	intellectual	intellectual	ADJ
hassl-825	425	9	capital	capital	NOUN
hassl-825	425	10	disclosure	disclosure	NOUN
hassl-825	425	11	.	.	PUNCT
hassl-825	426	1	the	the	DET
hassl-825	426	2	british	british	PROPN
hassl-825	426	3	accounting	accounting	PROPN
hassl-825	426	4	review	review	PROPN
hassl-825	426	5	,	,	PUNCT
hassl-825	426	6	44(2	44(2	NUM
hassl-825	426	7	):	):	PUNCT
hassl-825	426	8	98-110.available	98-110.available	ADJ
hassl-825	426	9	at	at	ADP
hassl-825	426	10	:	:	PUNCT
hassl-825	426	11	https://doi.org/10.1016/j.bar.2012.03.003	https://doi.org/10.1016/j.bar.2012.03.003	PROPN
hassl-825	426	12	.	.	PUNCT
hassl-825	427	1	li	li	PROPN
hassl-825	427	2	,	,	PUNCT
hassl-825	427	3	j.	j.	PROPN
hassl-825	427	4	,	,	PUNCT
hassl-825	427	5	r.	r.	PROPN
hassl-825	427	6	pike	pike	PROPN
hassl-825	427	7	and	and	CCONJ
hassl-825	427	8	r.	r.	PROPN
hassl-825	427	9	haniffa	haniffa	PROPN
hassl-825	427	10	,	,	PUNCT
hassl-825	427	11	2008	2008	NUM
hassl-825	427	12	.	.	PUNCT
hassl-825	428	1	intellectual	intellectual	ADJ
hassl-825	428	2	capital	capital	NOUN
hassl-825	428	3	disclosure	disclosure	NOUN
hassl-825	428	4	and	and	CCONJ
hassl-825	428	5	corporate	corporate	ADJ
hassl-825	428	6	governance	governance	NOUN
hassl-825	428	7	structure	structure	NOUN
hassl-825	428	8	in	in	ADP
hassl-825	428	9	uk	uk	PROPN
hassl-825	428	10	firms	firm	NOUN
hassl-825	428	11	.	.	PUNCT
hassl-825	429	1	accounting	accounting	NOUN
hassl-825	429	2	and	and	CCONJ
hassl-825	429	3	business	business	NOUN
hassl-825	429	4	research	research	NOUN
hassl-825	429	5	,	,	PUNCT
hassl-825	429	6	38(2	38(2	NUM
hassl-825	429	7	):	):	PUNCT
hassl-825	429	8	137-159.available	137-159.available	NUM
hassl-825	429	9	at	at	ADP
hassl-825	429	10	:	:	PUNCT
hassl-825	429	11	https://doi.org/10.1080/00014788.2008.9663326	https://doi.org/10.1080/00014788.2008.9663326	NOUN
hassl-825	429	12	.	.	NOUN
hassl-825	429	13	manes	mane	NOUN
hassl-825	429	14	,	,	PUNCT
hassl-825	429	15	r.f	r.f	PROPN
hassl-825	429	16	.	.	PROPN
hassl-825	429	17	,	,	PUNCT
hassl-825	429	18	g.	g.	PROPN
hassl-825	429	19	nicolò	nicolò	PROPN
hassl-825	429	20	and	and	CCONJ
hassl-825	429	21	p.	p.	PROPN
hassl-825	429	22	tartaglia	tartaglia	PROPN
hassl-825	429	23	polcini	polcini	PROPN
hassl-825	429	24	,	,	PUNCT
hassl-825	429	25	2018	2018	NUM
hassl-825	429	26	.	.	PUNCT
hassl-825	430	1	new	new	ADJ
hassl-825	430	2	trends	trend	NOUN
hassl-825	430	3	in	in	ADP
hassl-825	430	4	intellectual	intellectual	ADJ
hassl-825	430	5	capital	capital	NOUN
hassl-825	430	6	reporting	reporting	NOUN
hassl-825	430	7	:	:	PUNCT
hassl-825	430	8	exploring	explore	VERB
hassl-825	430	9	online	online	ADJ
hassl-825	430	10	intellectual	intellectual	ADJ
hassl-825	430	11	capital	capital	NOUN
hassl-825	430	12	disclosure	disclosure	NOUN
hassl-825	430	13	in	in	ADP
hassl-825	430	14	italian	italian	ADJ
hassl-825	430	15	universities	university	NOUN
hassl-825	430	16	.	.	PUNCT
hassl-825	431	1	journal	journal	PROPN
hassl-825	431	2	of	of	ADP
hassl-825	431	3	intellectual	intellectual	ADJ
hassl-825	431	4	capital	capital	NOUN
hassl-825	431	5	,	,	PUNCT
hassl-825	431	6	19(4	19(4	PROPN
hassl-825	431	7	):	):	PUNCT
hassl-825	431	8	814-835.available	814-835.available	NUM
hassl-825	431	9	at	at	ADP
hassl-825	431	10	:	:	PUNCT
hassl-825	431	11	https://doi.org/10.1108/jic-09-2017-0119	https://doi.org/10.1108/jic-09-2017-0119	PROPN
hassl-825	431	12	.	.	PROPN
hassl-825	431	13	massaro	massaro	PROPN
hassl-825	431	14	,	,	PUNCT
hassl-825	431	15	m.	m.	NOUN
hassl-825	431	16	,	,	PUNCT
hassl-825	431	17	j.	j.	PROPN
hassl-825	431	18	dumay	dumay	PROPN
hassl-825	431	19	,	,	PUNCT
hassl-825	431	20	a.	a.	PROPN
hassl-825	431	21	garlatti	garlatti	PROPN
hassl-825	431	22	and	and	CCONJ
hassl-825	431	23	f.	f.	PROPN
hassl-825	431	24	dal	dal	PROPN
hassl-825	431	25	mas	mas	PROPN
hassl-825	431	26	,	,	PUNCT
hassl-825	431	27	2018	2018	NUM
hassl-825	431	28	.	.	PUNCT
hassl-825	432	1	practitioners	practitioner	NOUN
hassl-825	432	2	’	'	PUNCT
hassl-825	432	3	views	view	NOUN
hassl-825	432	4	on	on	ADP
hassl-825	432	5	intellectual	intellectual	ADJ
hassl-825	432	6	capital	capital	NOUN
hassl-825	432	7	and	and	CCONJ
hassl-825	432	8	sustainability	sustainability	NOUN
hassl-825	432	9	:	:	PUNCT
hassl-825	432	10	from	from	ADP
hassl-825	432	11	a	a	DET
hassl-825	432	12	performance	performance	NOUN
hassl-825	432	13	-	-	PUNCT
hassl-825	432	14	based	base	VERB
hassl-825	432	15	to	to	ADP
hassl-825	432	16	a	a	DET
hassl-825	432	17	worth	worth	ADV
hassl-825	432	18	-	-	PUNCT
hassl-825	432	19	based	base	VERB
hassl-825	432	20	perspective	perspective	NOUN
hassl-825	432	21	.	.	PUNCT
hassl-825	433	1	journal	journal	PROPN
hassl-825	433	2	of	of	ADP
hassl-825	433	3	intellectual	intellectual	ADJ
hassl-825	433	4	capital	capital	NOUN
hassl-825	433	5	,	,	PUNCT
hassl-825	433	6	19(2	19(2	NUM
hassl-825	433	7	):	):	PUNCT
hassl-825	433	8	367-386.available	367-386.available	NUM
hassl-825	433	9	at	at	ADP
hassl-825	433	10	:	:	PUNCT
hassl-825	433	11	https://doi.org/10.1108/jic-02-2017-0033	https://doi.org/10.1108/jic-02-2017-0033	PROPN
hassl-825	433	12	.	.	PUNCT
hassl-825	433	13	mubarik	mubarik	PROPN
hassl-825	433	14	,	,	PUNCT
hassl-825	433	15	m.s	m.s	PROPN
hassl-825	433	16	.	.	PROPN
hassl-825	433	17	,	,	PUNCT
hassl-825	434	1	v.	v.	CCONJ
hassl-825	434	2	chandran	chandran	PROPN
hassl-825	434	3	and	and	CCONJ
hassl-825	434	4	e.s	e.s	PROPN
hassl-825	434	5	.	.	PROPN
hassl-825	434	6	devadason	devadason	PROPN
hassl-825	434	7	,	,	PUNCT
hassl-825	434	8	2018	2018	NUM
hassl-825	434	9	.	.	PUNCT
hassl-825	435	1	measuring	measure	VERB
hassl-825	435	2	human	human	ADJ
hassl-825	435	3	capital	capital	NOUN
hassl-825	435	4	in	in	ADP
hassl-825	435	5	small	small	ADJ
hassl-825	435	6	and	and	CCONJ
hassl-825	435	7	medium	medium	ADJ
hassl-825	435	8	manufacturing	manufacturing	NOUN
hassl-825	435	9	enterprises	enterprise	NOUN
hassl-825	435	10	:	:	PUNCT
hassl-825	435	11	what	what	PRON
hassl-825	435	12	matters	matter	VERB
hassl-825	435	13	?	?	PUNCT
hassl-825	436	1	social	social	ADJ
hassl-825	436	2	indicators	indicator	NOUN
hassl-825	436	3	research	research	VERB
hassl-825	436	4	,	,	PUNCT
hassl-825	436	5	137(2	137(2	NUM
hassl-825	436	6	):	):	PUNCT
hassl-825	436	7	605-623.available	605-623.available	NUM
hassl-825	436	8	at	at	ADP
hassl-825	436	9	:	:	PUNCT
hassl-825	436	10	https://doi.org/10.1007/s11205017-1601-9	https://doi.org/10.1007/s11205017-1601-9	PROPN
hassl-825	436	11	.	.	PUNCT
hassl-825	437	1	mubarik	mubarik	PROPN
hassl-825	437	2	,	,	PUNCT
hassl-825	437	3	s.	s.	PROPN
hassl-825	437	4	,	,	PUNCT
hassl-825	437	5	v.	v.	CCONJ
hassl-825	437	6	chandran	chandran	PROPN
hassl-825	437	7	and	and	CCONJ
hassl-825	437	8	e.s	e.s	PROPN
hassl-825	437	9	.	.	PROPN
hassl-825	437	10	devadason	devadason	PROPN
hassl-825	437	11	,	,	PUNCT
hassl-825	437	12	2016	2016	NUM
hassl-825	437	13	.	.	PUNCT
hassl-825	438	1	relational	relational	ADJ
hassl-825	438	2	capital	capital	NOUN
hassl-825	438	3	quality	quality	NOUN
hassl-825	438	4	and	and	CCONJ
hassl-825	438	5	client	client	NOUN
hassl-825	438	6	loyalty	loyalty	NOUN
hassl-825	438	7	:	:	PUNCT
hassl-825	438	8	firm	firm	ADJ
hassl-825	438	9	-	-	PUNCT
hassl-825	438	10	level	level	NOUN
hassl-825	438	11	evidence	evidence	NOUN
hassl-825	438	12	from	from	ADP
hassl-825	438	13	pharmaceuticals	pharmaceutical	NOUN
hassl-825	438	14	,	,	PUNCT
hassl-825	438	15	pakistan	pakistan	PROPN
hassl-825	438	16	.	.	PUNCT
hassl-825	439	1	the	the	DET
hassl-825	439	2	learning	learning	PROPN
hassl-825	439	3	organization	organization	NOUN
hassl-825	439	4	,	,	PUNCT
hassl-825	439	5	23(1	23(1	NUM
hassl-825	439	6	):	):	PUNCT
hassl-825	439	7	43-60.available	43-60.available	NUM
hassl-825	439	8	at	at	ADP
hassl-825	439	9	:	:	PUNCT
hassl-825	439	10	https://doi.org/10.1108/tlo-052015-0030	https://doi.org/10.1108/tlo-052015-0030	NOUN
hassl-825	439	11	.	.	PUNCT
hassl-825	440	1	humanities	humanity	NOUN
hassl-825	440	2	and	and	CCONJ
hassl-825	440	3	social	social	ADJ
hassl-825	440	4	sciences	science	NOUN
hassl-825	440	5	letters	letter	NOUN
hassl-825	440	6	,	,	PUNCT
hassl-825	440	7	2019	2019	NUM
hassl-825	440	8	,	,	PUNCT
hassl-825	440	9	7(3	7(3	NUM
hassl-825	440	10	):	):	PUNCT
hassl-825	440	11	141	141	NUM
hassl-825	440	12	-	-	SYM
hassl-825	440	13	155	155	NUM
hassl-825	440	14	155	155	NUM
hassl-825	440	15	©	©	PROPN
hassl-825	440	16	2019	2019	NUM
hassl-825	440	17	conscientia	conscientia	PROPN
hassl-825	440	18	beam	beam	PROPN
hassl-825	440	19	.	.	PUNCT
hassl-825	441	1	all	all	DET
hassl-825	441	2	rights	right	NOUN
hassl-825	441	3	reserved	reserve	VERB
hassl-825	441	4	.	.	PUNCT
hassl-825	442	1	muttakin	muttakin	PROPN
hassl-825	442	2	,	,	PUNCT
hassl-825	442	3	m.b	m.b	PROPN
hassl-825	442	4	.	.	PROPN
hassl-825	442	5	,	,	PUNCT
hassl-825	442	6	a.	a.	PROPN
hassl-825	442	7	khan	khan	PROPN
hassl-825	442	8	and	and	CCONJ
hassl-825	442	9	a.r	a.r	PROPN
hassl-825	442	10	.	.	PROPN
hassl-825	442	11	belal	belal	PROPN
hassl-825	442	12	,	,	PUNCT
hassl-825	442	13	2015	2015	NUM
hassl-825	442	14	.	.	PUNCT
hassl-825	443	1	intellectual	intellectual	ADJ
hassl-825	443	2	capital	capital	NOUN
hassl-825	443	3	disclosures	disclosure	NOUN
hassl-825	443	4	and	and	CCONJ
hassl-825	443	5	corporate	corporate	ADJ
hassl-825	443	6	governance	governance	NOUN
hassl-825	443	7	:	:	PUNCT
hassl-825	443	8	an	an	DET
hassl-825	443	9	empirical	empirical	ADJ
hassl-825	443	10	examination	examination	NOUN
hassl-825	443	11	.	.	PUNCT
hassl-825	444	1	advances	advance	NOUN
hassl-825	444	2	in	in	ADP
hassl-825	444	3	accounting	accounting	NOUN
hassl-825	444	4	,	,	PUNCT
hassl-825	444	5	31(2	31(2	NUM
hassl-825	444	6	):	):	PUNCT
hassl-825	444	7	219-227.available	219-227.available	NUM
hassl-825	444	8	at	at	ADP
hassl-825	444	9	:	:	PUNCT
hassl-825	444	10	https://doi.org/10.1016/j.adiac.2015.09.002	https://doi.org/10.1016/j.adiac.2015.09.002	NOUN
hassl-825	444	11	.	.	PUNCT
hassl-825	444	12	muzumdar	muzumdar	NOUN
hassl-825	444	13	,	,	PUNCT
hassl-825	444	14	a.	a.	NOUN
hassl-825	444	15	,	,	PUNCT
hassl-825	444	16	2006	2006	NUM
hassl-825	444	17	.	.	PUNCT
hassl-825	445	1	management	management	NOUN
hassl-825	445	2	accounting	account	VERB
hassl-825	445	3	for	for	ADP
hassl-825	445	4	improved	improved	ADJ
hassl-825	445	5	corporate	corporate	ADJ
hassl-825	445	6	governance	governance	NOUN
hassl-825	445	7	of	of	ADP
hassl-825	445	8	listed	list	VERB
hassl-825	445	9	companies	company	NOUN
hassl-825	445	10	.	.	PUNCT
hassl-825	446	1	icmab	icmab	NOUN
hassl-825	446	2	conference	conference	NOUN
hassl-825	446	3	on	on	ADP
hassl-825	446	4	corporate	corporate	ADJ
hassl-825	446	5	governance	governance	NOUN
hassl-825	446	6	bangladesh	bangladesh	PROPN
hassl-825	446	7	perspective	perspective	NOUN
hassl-825	446	8	,	,	PUNCT
hassl-825	446	9	icmab	icmab	NOUN
hassl-825	446	10	,	,	PUNCT
hassl-825	446	11	dhaka	dhaka	PROPN
hassl-825	446	12	,	,	PUNCT
hassl-825	446	13	conference	conference	NOUN
hassl-825	446	14	proceedings	proceeding	NOUN
hassl-825	446	15	.	.	PUNCT
hassl-825	447	1	pp	pp	ADV
hassl-825	447	2	:	:	PUNCT
hassl-825	447	3	54	54	NUM
hassl-825	447	4	-	-	SYM
hassl-825	447	5	80	80	NUM
hassl-825	447	6	.	.	PUNCT
hassl-825	448	1	neter	neter	PROPN
hassl-825	448	2	,	,	PUNCT
hassl-825	448	3	j.	j.	PROPN
hassl-825	448	4	,	,	PUNCT
hassl-825	448	5	m.h	m.h	PROPN
hassl-825	448	6	.	.	PROPN
hassl-825	448	7	kutner	kutner	PROPN
hassl-825	448	8	,	,	PUNCT
hassl-825	448	9	c.j	c.j	PROPN
hassl-825	448	10	.	.	PROPN
hassl-825	448	11	nachtsheim	nachtsheim	PROPN
hassl-825	448	12	and	and	CCONJ
hassl-825	448	13	w.	w.	PROPN
hassl-825	448	14	wasserman	wasserman	PROPN
hassl-825	448	15	,	,	PUNCT
hassl-825	448	16	1996	1996	NUM
hassl-825	448	17	.	.	PUNCT
hassl-825	449	1	applied	apply	VERB
hassl-825	449	2	linear	linear	ADJ
hassl-825	449	3	statistical	statistical	ADJ
hassl-825	449	4	models	model	NOUN
hassl-825	449	5	.	.	PUNCT
hassl-825	450	1	5th	5th	ADJ
hassl-825	450	2	edn	edn	NOUN
hassl-825	450	3	.	.	PUNCT
hassl-825	450	4	,	,	PUNCT
hassl-825	450	5	india	india	PROPN
hassl-825	450	6	:	:	PUNCT
hassl-825	450	7	mc	mc	PROPN
hassl-825	450	8	-	-	PUNCT
hassl-825	450	9	graw	graw	PROPN
hassl-825	450	10	hill	hill	NOUN
hassl-825	450	11	education	education	PROPN
hassl-825	450	12	private	private	ADJ
hassl-825	450	13	limited	limited	ADJ
hassl-825	450	14	.	.	PUNCT
hassl-825	451	1	ousama	ousama	PROPN
hassl-825	451	2	,	,	PUNCT
hassl-825	451	3	a.a	a.a	PROPN
hassl-825	451	4	.	.	PROPN
hassl-825	451	5	,	,	PUNCT
hassl-825	451	6	a.-h	a.-h	PROPN
hassl-825	451	7	.	.	PUNCT
hassl-825	452	1	fatima	fatima	PROPN
hassl-825	452	2	and	and	CCONJ
hassl-825	452	3	a.	a.	PROPN
hassl-825	452	4	rashid	rashid	PROPN
hassl-825	452	5	hafiz	hafiz	PROPN
hassl-825	452	6	-	-	PUNCT
hassl-825	452	7	majdi	majdi	PROPN
hassl-825	452	8	,	,	PUNCT
hassl-825	452	9	2012	2012	NUM
hassl-825	452	10	.	.	PUNCT
hassl-825	453	1	determinants	determinant	NOUN
hassl-825	453	2	of	of	ADP
hassl-825	453	3	intellectual	intellectual	ADJ
hassl-825	453	4	capital	capital	NOUN
hassl-825	453	5	reporting	reporting	NOUN
hassl-825	453	6	:	:	PUNCT
hassl-825	453	7	evidence	evidence	NOUN
hassl-825	453	8	from	from	ADP
hassl-825	453	9	annual	annual	ADJ
hassl-825	453	10	reports	report	NOUN
hassl-825	453	11	of	of	ADP
hassl-825	453	12	malaysian	malaysian	ADJ
hassl-825	453	13	listed	list	VERB
hassl-825	453	14	companies	company	NOUN
hassl-825	453	15	.	.	PUNCT
hassl-825	454	1	journal	journal	NOUN
hassl-825	454	2	of	of	ADP
hassl-825	454	3	accounting	account	VERB
hassl-825	454	4	in	in	ADP
hassl-825	454	5	emerging	emerge	VERB
hassl-825	454	6	economies	economy	NOUN
hassl-825	454	7	,	,	PUNCT
hassl-825	454	8	2(2	2(2	NUM
hassl-825	454	9	):	):	PUNCT
hassl-825	454	10	119-139.available	119-139.available	NUM
hassl-825	454	11	at	at	ADP
hassl-825	454	12	:	:	PUNCT
hassl-825	454	13	https://doi.org/10.1108/20421161211229808	https://doi.org/10.1108/20421161211229808	X
hassl-825	454	14	.	.	PUNCT
hassl-825	455	1	pomeroy	pomeroy	PROPN
hassl-825	455	2	,	,	PUNCT
hassl-825	455	3	b.	b.	PROPN
hassl-825	455	4	and	and	CCONJ
hassl-825	455	5	d.b	d.b	PROPN
hassl-825	455	6	.	.	PROPN
hassl-825	455	7	thornton	thornton	PROPN
hassl-825	455	8	,	,	PUNCT
hassl-825	455	9	2008	2008	NUM
hassl-825	455	10	.	.	PUNCT
hassl-825	456	1	meta	meta	ADJ
hassl-825	456	2	-	-	PUNCT
hassl-825	456	3	analysis	analysis	NOUN
hassl-825	456	4	and	and	CCONJ
hassl-825	456	5	the	the	DET
hassl-825	456	6	accounting	accounting	NOUN
hassl-825	456	7	literature	literature	NOUN
hassl-825	456	8	:	:	PUNCT
hassl-825	456	9	the	the	DET
hassl-825	456	10	case	case	NOUN
hassl-825	456	11	of	of	ADP
hassl-825	456	12	audit	audit	NOUN
hassl-825	456	13	committee	committee	NOUN
hassl-825	456	14	independence	independence	NOUN
hassl-825	456	15	and	and	CCONJ
hassl-825	456	16	financial	financial	ADJ
hassl-825	456	17	reporting	reporting	NOUN
hassl-825	456	18	quality	quality	NOUN
hassl-825	456	19	.	.	PUNCT
hassl-825	457	1	european	european	ADJ
hassl-825	457	2	accounting	accounting	PROPN
hassl-825	457	3	review	review	PROPN
hassl-825	457	4	,	,	PUNCT
hassl-825	457	5	17(2	17(2	NUM
hassl-825	457	6	):	):	PUNCT
hassl-825	457	7	305-330.available	305-330.available	NUM
hassl-825	457	8	at	at	ADP
hassl-825	457	9	:	:	PUNCT
hassl-825	457	10	https://doi.org/10.1080/09638180701819832	https://doi.org/10.1080/09638180701819832	NOUN
hassl-825	457	11	.	.	PUNCT
hassl-825	458	1	prencipe	prencipe	PROPN
hassl-825	458	2	,	,	PUNCT
hassl-825	458	3	a.	a.	PROPN
hassl-825	458	4	,	,	PUNCT
hassl-825	458	5	s.	s.	PROPN
hassl-825	458	6	bar‐yosef	bar‐yosef	PROPN
hassl-825	458	7	,	,	PUNCT
hassl-825	458	8	p.	p.	NOUN
hassl-825	458	9	mazzola	mazzola	PROPN
hassl-825	458	10	and	and	CCONJ
hassl-825	458	11	l.	l.	PROPN
hassl-825	458	12	pozza	pozza	PROPN
hassl-825	458	13	,	,	PUNCT
hassl-825	458	14	2011	2011	NUM
hassl-825	458	15	.	.	PUNCT
hassl-825	459	1	income	income	NOUN
hassl-825	459	2	smoothing	smooth	VERB
hassl-825	459	3	in	in	ADP
hassl-825	459	4	family	family	NOUN
hassl-825	459	5	-	-	PUNCT
hassl-825	459	6	controlled	control	VERB
hassl-825	459	7	companies	company	NOUN
hassl-825	459	8	:	:	PUNCT
hassl-825	459	9	evidence	evidence	NOUN
hassl-825	459	10	from	from	ADP
hassl-825	459	11	italy	italy	PROPN
hassl-825	459	12	.	.	PUNCT
hassl-825	460	1	corporate	corporate	ADJ
hassl-825	460	2	governance	governance	NOUN
hassl-825	460	3	:	:	PUNCT
hassl-825	460	4	an	an	DET
hassl-825	460	5	international	international	ADJ
hassl-825	460	6	review	review	NOUN
hassl-825	460	7	,	,	PUNCT
hassl-825	460	8	19(6	19(6	NUM
hassl-825	460	9	):	):	PUNCT
hassl-825	460	10	529-546.available	529-546.available	NUM
hassl-825	460	11	at	at	ADP
hassl-825	460	12	:	:	PUNCT
hassl-825	460	13	https://doi.org/10.1111/j.14678683.2011.00856.x	https://doi.org/10.1111/j.14678683.2011.00856.x	PROPN
hassl-825	460	14	.	.	X
hassl-825	460	15	quartey	quartey	PROPN
hassl-825	460	16	,	,	PUNCT
hassl-825	460	17	p.	p.	PROPN
hassl-825	460	18	,	,	PUNCT
hassl-825	460	19	2010	2010	NUM
hassl-825	460	20	.	.	PUNCT
hassl-825	461	1	price	price	NOUN
hassl-825	461	2	stability	stability	NOUN
hassl-825	461	3	and	and	CCONJ
hassl-825	461	4	the	the	DET
hassl-825	461	5	growth	growth	NOUN
hassl-825	461	6	maximizing	maximize	VERB
hassl-825	461	7	rate	rate	NOUN
hassl-825	461	8	of	of	ADP
hassl-825	461	9	inflation	inflation	NOUN
hassl-825	461	10	for	for	ADP
hassl-825	461	11	ghana	ghana	PROPN
hassl-825	461	12	.	.	PUNCT
hassl-825	462	1	modern	modern	ADJ
hassl-825	462	2	economy	economy	NOUN
hassl-825	462	3	,	,	PUNCT
hassl-825	462	4	1(3	1(3	NUM
hassl-825	462	5	):	):	PUNCT
hassl-825	462	6	180194.available	180194.available	ADJ
hassl-825	462	7	at	at	ADP
hassl-825	462	8	:	:	PUNCT
hassl-825	462	9	https://doi.org/10.4236/me.2010.13021	https://doi.org/10.4236/me.2010.13021	PROPN
hassl-825	462	10	.	.	PUNCT
hassl-825	463	1	rashid	rashid	PROPN
hassl-825	463	2	,	,	PUNCT
hassl-825	463	3	m.k	m.k	PROPN
hassl-825	463	4	.	.	PROPN
hassl-825	463	5	,	,	PUNCT
hassl-825	463	6	a.a.k	a.a.k	PROPN
hassl-825	463	7	.	.	PROPN
hassl-825	463	8	niazi	niazi	PROPN
hassl-825	463	9	and	and	CCONJ
hassl-825	463	10	m.	m.	PROPN
hassl-825	463	11	noreen	noreen	PROPN
hassl-825	463	12	,	,	PUNCT
hassl-825	463	13	2018	2018	NUM
hassl-825	463	14	.	.	PUNCT
hassl-825	464	1	impact	impact	NOUN
hassl-825	464	2	of	of	ADP
hassl-825	464	3	intellectual	intellectual	ADJ
hassl-825	464	4	capital	capital	NOUN
hassl-825	464	5	on	on	ADP
hassl-825	464	6	firms	firm	NOUN
hassl-825	464	7	'	'	PART
hassl-825	464	8	market	market	NOUN
hassl-825	464	9	value	value	NOUN
hassl-825	464	10	and	and	CCONJ
hassl-825	464	11	financial	financial	ADJ
hassl-825	464	12	performance	performance	NOUN
hassl-825	464	13	:	:	PUNCT
hassl-825	464	14	empirical	empirical	ADJ
hassl-825	464	15	evidence	evidence	NOUN
hassl-825	464	16	from	from	ADP
hassl-825	464	17	pakistan	pakistan	PROPN
hassl-825	464	18	.	.	PUNCT
hassl-825	465	1	numl	numl	PROPN
hassl-825	465	2	international	international	ADJ
hassl-825	465	3	journal	journal	PROPN
hassl-825	465	4	of	of	ADP
hassl-825	465	5	business	business	PROPN
hassl-825	465	6	&	&	CCONJ
hassl-825	465	7	management	management	PROPN
hassl-825	465	8	,	,	PUNCT
hassl-825	465	9	13(1	13(1	NUM
hassl-825	465	10	):	):	PUNCT
hassl-825	465	11	22	22	NUM
hassl-825	465	12	-	-	SYM
hassl-825	465	13	34	34	NUM
hassl-825	465	14	.	.	PUNCT
hassl-825	466	1	seng	seng	PROPN
hassl-825	466	2	,	,	PUNCT
hassl-825	466	3	d.	d.	PROPN
hassl-825	466	4	,	,	PUNCT
hassl-825	466	5	s.	s.	PROPN
hassl-825	466	6	kumarasinghe	kumarasinghe	PROPN
hassl-825	466	7	and	and	CCONJ
hassl-825	466	8	r.	r.	PROPN
hassl-825	466	9	pandey	pandey	PROPN
hassl-825	466	10	,	,	PUNCT
hassl-825	466	11	2018	2018	NUM
hassl-825	466	12	.	.	PUNCT
hassl-825	467	1	intellectual	intellectual	ADJ
hassl-825	467	2	capital	capital	NOUN
hassl-825	467	3	disclosure	disclosure	NOUN
hassl-825	467	4	in	in	ADP
hassl-825	467	5	private	private	ADJ
hassl-825	467	6	sector	sector	NOUN
hassl-825	467	7	listed	list	VERB
hassl-825	467	8	companies	company	NOUN
hassl-825	467	9	in	in	ADP
hassl-825	467	10	india	india	PROPN
hassl-825	467	11	.	.	PUNCT
hassl-825	468	1	knowledge	knowledge	NOUN
hassl-825	468	2	and	and	CCONJ
hassl-825	468	3	process	process	NOUN
hassl-825	468	4	management	management	NOUN
hassl-825	468	5	,	,	PUNCT
hassl-825	468	6	25(1	25(1	NUM
hassl-825	468	7	):	):	PUNCT
hassl-825	468	8	41	41	NUM
hassl-825	468	9	-	-	SYM
hassl-825	468	10	53	53	NUM
hassl-825	468	11	.	.	PUNCT
hassl-825	469	1	turley	turley	PROPN
hassl-825	469	2	,	,	PUNCT
hassl-825	469	3	s.	s.	PROPN
hassl-825	469	4	and	and	CCONJ
hassl-825	469	5	m.	m.	PROPN
hassl-825	469	6	zaman	zaman	PROPN
hassl-825	469	7	,	,	PUNCT
hassl-825	469	8	2007	2007	NUM
hassl-825	469	9	.	.	PUNCT
hassl-825	470	1	audit	audit	NOUN
hassl-825	470	2	committee	committee	NOUN
hassl-825	470	3	effectiveness	effectiveness	NOUN
hassl-825	470	4	:	:	PUNCT
hassl-825	470	5	informal	informal	ADJ
hassl-825	470	6	processes	process	NOUN
hassl-825	470	7	and	and	CCONJ
hassl-825	470	8	behavioural	behavioural	ADJ
hassl-825	470	9	effects	effect	NOUN
hassl-825	470	10	.	.	PUNCT
hassl-825	471	1	accounting	accounting	NOUN
hassl-825	471	2	,	,	PUNCT
hassl-825	471	3	auditing	auditing	NOUN
hassl-825	471	4	&	&	CCONJ
hassl-825	471	5	accountability	accountability	NOUN
hassl-825	471	6	journal	journal	NOUN
hassl-825	471	7	,	,	PUNCT
hassl-825	471	8	20(5	20(5	NUM
hassl-825	471	9	):	):	PUNCT
hassl-825	471	10	765-788.available	765-788.available	NUM
hassl-825	471	11	at	at	ADP
hassl-825	471	12	:	:	PUNCT
hassl-825	471	13	https://doi.org/10.1108/09513570710779036	https://doi.org/10.1108/09513570710779036	NOUN
hassl-825	471	14	.	.	PUNCT
hassl-825	472	1	uddin	uddin	PROPN
hassl-825	472	2	,	,	PUNCT
hassl-825	472	3	s.	s.	PROPN
hassl-825	472	4	and	and	CCONJ
hassl-825	472	5	j.	j.	PROPN
hassl-825	472	6	choudhury	choudhury	PROPN
hassl-825	472	7	,	,	PUNCT
hassl-825	472	8	2008	2008	NUM
hassl-825	472	9	.	.	PUNCT
hassl-825	473	1	rationality	rationality	NOUN
hassl-825	473	2	,	,	PUNCT
hassl-825	473	3	traditionalism	traditionalism	NOUN
hassl-825	473	4	and	and	CCONJ
hassl-825	473	5	the	the	DET
hassl-825	473	6	state	state	NOUN
hassl-825	473	7	of	of	ADP
hassl-825	473	8	corporate	corporate	ADJ
hassl-825	473	9	governance	governance	NOUN
hassl-825	473	10	mechanisms	mechanism	NOUN
hassl-825	473	11	:	:	PUNCT
hassl-825	473	12	illustrations	illustration	NOUN
hassl-825	473	13	from	from	ADP
hassl-825	473	14	a	a	DET
hassl-825	473	15	less	less	ADV
hassl-825	473	16	-	-	PUNCT
hassl-825	473	17	developed	develop	VERB
hassl-825	473	18	country	country	NOUN
hassl-825	473	19	.	.	PUNCT
hassl-825	474	1	accounting	accounting	NOUN
hassl-825	474	2	,	,	PUNCT
hassl-825	474	3	auditing	auditing	NOUN
hassl-825	474	4	&	&	CCONJ
hassl-825	474	5	accountability	accountability	NOUN
hassl-825	474	6	journal	journal	NOUN
hassl-825	474	7	,	,	PUNCT
hassl-825	474	8	21(7	21(7	NUM
hassl-825	474	9	):	):	PUNCT
hassl-825	474	10	1026-1051.available	1026-1051.available	ADJ
hassl-825	474	11	at	at	ADP
hassl-825	474	12	:	:	PUNCT
hassl-825	474	13	https://doi.org/10.1108/09513570810907465	https://doi.org/10.1108/09513570810907465	X
hassl-825	474	14	.	.	PUNCT
hassl-825	475	1	villalonga	villalonga	ADJ
hassl-825	475	2	,	,	PUNCT
hassl-825	475	3	b.	b.	PROPN
hassl-825	475	4	and	and	CCONJ
hassl-825	475	5	r.	r.	PROPN
hassl-825	475	6	amit	amit	PROPN
hassl-825	475	7	,	,	PUNCT
hassl-825	475	8	2006	2006	NUM
hassl-825	475	9	.	.	PUNCT
hassl-825	476	1	how	how	SCONJ
hassl-825	476	2	do	do	AUX
hassl-825	476	3	family	family	NOUN
hassl-825	476	4	ownership	ownership	NOUN
hassl-825	476	5	,	,	PUNCT
hassl-825	476	6	control	control	NOUN
hassl-825	476	7	and	and	CCONJ
hassl-825	476	8	management	management	NOUN
hassl-825	476	9	affect	affect	VERB
hassl-825	476	10	firm	firm	ADJ
hassl-825	476	11	value	value	NOUN
hassl-825	476	12	?	?	PUNCT
hassl-825	477	1	journal	journal	NOUN
hassl-825	477	2	of	of	ADP
hassl-825	477	3	financial	financial	ADJ
hassl-825	477	4	economics	economic	NOUN
hassl-825	477	5	,	,	PUNCT
hassl-825	477	6	80(2	80(2	NUM
hassl-825	477	7	):	):	PUNCT
hassl-825	477	8	385-417.available	385-417.available	NUM
hassl-825	477	9	at	at	ADP
hassl-825	477	10	:	:	PUNCT
hassl-825	477	11	https://doi.org/10.1016/j.jfineco.2004.12.005	https://doi.org/10.1016/j.jfineco.2004.12.005	PROPN
hassl-825	477	12	.	.	PUNCT
hassl-825	478	1	zhu	zhu	PROPN
hassl-825	478	2	,	,	PUNCT
hassl-825	478	3	a.	a.	PROPN
hassl-825	478	4	and	and	CCONJ
hassl-825	478	5	r.	r.	PROPN
hassl-825	478	6	pollin	pollin	PROPN
hassl-825	478	7	,	,	PUNCT
hassl-825	478	8	2005	2005	NUM
hassl-825	478	9	.	.	PUNCT
hassl-825	479	1	inflation	inflation	NOUN
hassl-825	479	2	and	and	CCONJ
hassl-825	479	3	economic	economic	ADJ
hassl-825	479	4	growth	growth	NOUN
hassl-825	479	5	:	:	PUNCT
hassl-825	479	6	a	a	DET
hassl-825	479	7	cross	cross	ADJ
hassl-825	479	8	-	-	ADJ
hassl-825	479	9	country	country	ADJ
hassl-825	479	10	non	non	ADJ
hassl-825	479	11	-	-	ADJ
hassl-825	479	12	linear	linear	ADJ
hassl-825	479	13	analysis	analysis	NOUN
hassl-825	479	14	.	.	PUNCT
hassl-825	480	1	political	political	ADJ
hassl-825	480	2	economy	economy	NOUN
hassl-825	480	3	research	research	PROPN
hassl-825	480	4	institute	institute	PROPN
hassl-825	480	5	,	,	PUNCT
hassl-825	480	6	working	work	VERB
hassl-825	480	7	paper	paper	NOUN
hassl-825	480	8	series	series	NOUN
hassl-825	480	9	,	,	PUNCT
hassl-825	480	10	no	no	DET
hassl-825	480	11	109	109	NUM
hassl-825	480	12	.	.	PUNCT
hassl-825	481	1	views	view	NOUN
hassl-825	481	2	and	and	CCONJ
hassl-825	481	3	opinions	opinion	NOUN
hassl-825	481	4	expressed	express	VERB
hassl-825	481	5	in	in	ADP
hassl-825	481	6	this	this	DET
hassl-825	481	7	article	article	NOUN
hassl-825	481	8	are	be	AUX
hassl-825	481	9	the	the	DET
hassl-825	481	10	views	view	NOUN
hassl-825	481	11	and	and	CCONJ
hassl-825	481	12	opinions	opinion	NOUN
hassl-825	481	13	of	of	ADP
hassl-825	481	14	the	the	DET
hassl-825	481	15	author(s	author(s	NOUN
hassl-825	481	16	)	)	PUNCT
hassl-825	481	17	,	,	PUNCT
hassl-825	481	18	humanities	humanity	NOUN
hassl-825	481	19	and	and	CCONJ
hassl-825	481	20	social	social	ADJ
hassl-825	481	21	sciences	science	NOUN
hassl-825	481	22	letters	letter	NOUN
hassl-825	481	23	shall	shall	AUX
hassl-825	481	24	not	not	PART
hassl-825	481	25	be	be	AUX
hassl-825	481	26	responsible	responsible	ADJ
hassl-825	481	27	or	or	CCONJ
hassl-825	481	28	answerable	answerable	ADJ
hassl-825	481	29	for	for	ADP
hassl-825	481	30	any	any	DET
hassl-825	481	31	loss	loss	NOUN
hassl-825	481	32	,	,	PUNCT
hassl-825	481	33	damage	damage	NOUN
hassl-825	481	34	or	or	CCONJ
hassl-825	481	35	liability	liability	NOUN
hassl-825	481	36	etc	etc	X
hassl-825	481	37	.	.	X
hassl-825	482	1	caused	cause	VERB
hassl-825	482	2	in	in	ADP
hassl-825	482	3	relation	relation	NOUN
hassl-825	482	4	to	to	PART
hassl-825	482	5	/	/	PUNCT
hassl-825	482	6	arising	arise	VERB
hassl-825	482	7	out	out	ADP
hassl-825	482	8	of	of	ADP
hassl-825	482	9	the	the	DET
hassl-825	482	10	use	use	NOUN
hassl-825	482	11	of	of	ADP
hassl-825	482	12	the	the	DET
hassl-825	482	13	content	content	NOUN
hassl-825	482	14	.	.	PUNCT