id	keyword
hassl-2227	management
hassl-2227	earnings
hassl-2227	earnings management
hassl-2227	independent
hassl-2227	commissioners
hassl-2227	company
hassl-2227	dividend
hassl-2227	ownership
hassl-2227	board
hassl-2227	governance
hassl-2227	committee
hassl-2227	audit
hassl-2227	effect
hassl-2227	policy
hassl-2227	managerial