id	keyword
hassl-848	risk
hassl-848	firm
hassl-848	board
hassl-848	governance
hassl-848	study
hassl-848	cost
hassl-848	capital
hassl-848	relationship
hassl-848	committee
hassl-848	equity
hassl-848	journal
hassl-848	size
hassl-848	value
hassl-848	independent
hassl-848	audit
hassl-848	result
hassl-848	analysis
hassl-848	ceo
hassl-848	variables
hassl-848	data
hassl-848	management
hassl-848	board size