id	sid	tid	token	lemma	pos
ijtc-1001	1	1	the	the	DET
ijtc-1001	1	2	illomata	illomata	PROPN
ijtc-1001	1	3	international	international	PROPN
ijtc-1001	1	4	journal	journal	PROPN
ijtc-1001	1	5	of	of	ADP
ijtc-1001	1	6	management	management	NOUN
ijtc-1001	1	7	ilomata	ilomata	PROPN
ijtc-1001	1	8	international	international	ADJ
ijtc-1001	1	9	journal	journal	NOUN
ijtc-1001	1	10	of	of	ADP
ijtc-1001	1	11	tax	tax	PROPN
ijtc-1001	1	12	&	&	CCONJ
ijtc-1001	1	13	accounting	account	VERB
ijtc-1001	1	14	p	p	PROPN
ijtc-1001	1	15	-	-	PUNCT
ijtc-1001	1	16	issn	issn	NOUN
ijtc-1001	1	17	:	:	PUNCT
ijtc-1001	1	18	2714	2714	NUM
ijtc-1001	1	19	-	-	SYM
ijtc-1001	1	20	9838	9838	NUM
ijtc-1001	1	21	;	;	PUNCT
ijtc-1001	1	22	e	e	X
ijtc-1001	1	23	-	-	PUNCT
ijtc-1001	1	24	issn	issn	NOUN
ijtc-1001	1	25	:	:	PUNCT
ijtc-1001	1	26	2714	2714	NUM
ijtc-1001	1	27	-	-	SYM
ijtc-1001	1	28	9846	9846	NUM
ijtc-1001	1	29	volume	volume	NOUN
ijtc-1001	1	30	5	5	NUM
ijtc-1001	1	31	,	,	PUNCT
ijtc-1001	1	32	issue	issue	NOUN
ijtc-1001	1	33	1	1	NUM
ijtc-1001	1	34	,	,	PUNCT
ijtc-1001	1	35	january	january	PROPN
ijtc-1001	1	36	2024	2024	NUM
ijtc-1001	1	37	page	page	NOUN
ijtc-1001	1	38	no.77	no.77	NOUN
ijtc-1001	1	39	-	-	SYM
ijtc-1001	1	40	96	96	NUM
ijtc-1001	1	41	77	77	NUM
ijtc-1001	2	1	|	|	NOUN
ijtc-1001	2	2	ilomata	ilomata	PROPN
ijtc-1001	2	3	international	international	ADJ
ijtc-1001	2	4	journal	journal	NOUN
ijtc-1001	2	5	of	of	ADP
ijtc-1001	2	6	tax	tax	PROPN
ijtc-1001	2	7	&	&	CCONJ
ijtc-1001	2	8	accounting	accounting	PROPN
ijtc-1001	2	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1001	2	10	the	the	DET
ijtc-1001	2	11	effect	effect	NOUN
ijtc-1001	2	12	of	of	ADP
ijtc-1001	2	13	accrual	accrual	ADJ
ijtc-1001	2	14	earnings	earning	NOUN
ijtc-1001	2	15	management	management	NOUN
ijtc-1001	2	16	and	and	CCONJ
ijtc-1001	2	17	real	real	ADJ
ijtc-1001	2	18	earnings	earning	NOUN
ijtc-1001	2	19	management	management	NOUN
ijtc-1001	2	20	on	on	ADP
ijtc-1001	2	21	environmental	environmental	ADJ
ijtc-1001	2	22	,	,	PUNCT
ijtc-1001	2	23	social	social	ADJ
ijtc-1001	2	24	,	,	PUNCT
ijtc-1001	2	25	and	and	CCONJ
ijtc-1001	2	26	governance	governance	NOUN
ijtc-1001	2	27	(	(	PUNCT
ijtc-1001	2	28	esg	esg	NOUN
ijtc-1001	2	29	)	)	PUNCT
ijtc-1001	2	30	reporting	reporting	NOUN
ijtc-1001	2	31	performance	performance	NOUN
ijtc-1001	2	32	alfiyyah	alfiyyah	NOUN
ijtc-1001	2	33	nuur	nuur	PROPN
ijtc-1001	2	34	fadhilah1	fadhilah1	PROPN
ijtc-1001	2	35	,	,	PUNCT
ijtc-1001	2	36	,	,	PUNCT
ijtc-1001	2	37	eddy	eddy	PROPN
ijtc-1001	2	38	suranta2	suranta2	PROPN
ijtc-1001	3	1	12bengkulu	12bengkulu	PROPN
ijtc-1001	3	2	university	university	PROPN
ijtc-1001	3	3	,	,	PUNCT
ijtc-1001	3	4	indonesia	indonesia	PROPN
ijtc-1001	3	5	correspondent	correspondent	NOUN
ijtc-1001	3	6	:	:	PUNCT
ijtc-1001	3	7	alfiyyahnuurfadhila@gmail.com1	alfiyyahnuurfadhila@gmail.com1	PROPN
ijtc-1001	3	8	received	receive	VERB
ijtc-1001	3	9	:	:	PUNCT
ijtc-1001	3	10	october	october	PROPN
ijtc-1001	3	11	27	27	NUM
ijtc-1001	3	12	,	,	PUNCT
ijtc-1001	3	13	2023	2023	NUM
ijtc-1001	3	14	accepted	accept	VERB
ijtc-1001	3	15	:	:	PUNCT
ijtc-1001	3	16	december	december	PROPN
ijtc-1001	3	17	30	30	NUM
ijtc-1001	3	18	,	,	PUNCT
ijtc-1001	3	19	2023	2023	NUM
ijtc-1001	3	20	published	publish	VERB
ijtc-1001	3	21	:	:	PUNCT
ijtc-1001	3	22	january	january	PROPN
ijtc-1001	3	23	31	31	NUM
ijtc-1001	3	24	,	,	PUNCT
ijtc-1001	3	25	2024	2024	NUM
ijtc-1001	3	26	citation	citation	NOUN
ijtc-1001	3	27	:	:	PUNCT
ijtc-1001	3	28	fadhilah	fadhilah	PROPN
ijtc-1001	3	29	,	,	PUNCT
ijtc-1001	3	30	a	a	DET
ijtc-1001	3	31	,	,	PUNCT
ijtc-1001	3	32	n.	n.	NOUN
ijtc-1001	3	33	,	,	PUNCT
ijtc-1001	3	34	suranta	suranta	NOUN
ijtc-1001	3	35	,	,	PUNCT
ijtc-1001	3	36	e.	e.	PROPN
ijtc-1001	3	37	(	(	PUNCT
ijtc-1001	3	38	2024	2024	NUM
ijtc-1001	3	39	)	)	PUNCT
ijtc-1001	3	40	.	.	PUNCT
ijtc-1001	4	1	the	the	DET
ijtc-1001	4	2	effect	effect	NOUN
ijtc-1001	4	3	of	of	ADP
ijtc-1001	4	4	accrual	accrual	ADJ
ijtc-1001	4	5	earnings	earning	NOUN
ijtc-1001	4	6	management	management	NOUN
ijtc-1001	4	7	and	and	CCONJ
ijtc-1001	4	8	real	real	ADJ
ijtc-1001	4	9	earnings	earning	NOUN
ijtc-1001	4	10	management	management	NOUN
ijtc-1001	4	11	on	on	ADP
ijtc-1001	4	12	environmental	environmental	ADJ
ijtc-1001	4	13	,	,	PUNCT
ijtc-1001	4	14	social	social	ADJ
ijtc-1001	4	15	,	,	PUNCT
ijtc-1001	4	16	and	and	CCONJ
ijtc-1001	4	17	governance	governance	NOUN
ijtc-1001	4	18	(	(	PUNCT
ijtc-1001	4	19	esg	esg	NOUN
ijtc-1001	4	20	)	)	PUNCT
ijtc-1001	4	21	reporting	reporting	NOUN
ijtc-1001	4	22	performance	performance	NOUN
ijtc-1001	4	23	.	.	PUNCT
ijtc-1001	5	1	ilomata	ilomata	PROPN
ijtc-1001	5	2	international	international	ADJ
ijtc-1001	5	3	journal	journal	NOUN
ijtc-1001	5	4	of	of	ADP
ijtc-1001	5	5	tax	tax	NOUN
ijtc-1001	5	6	and	and	CCONJ
ijtc-1001	5	7	accounting	accounting	NOUN
ijtc-1001	5	8	,	,	PUNCT
ijtc-1001	5	9	5(1	5(1	NUM
ijtc-1001	5	10	)	)	PUNCT
ijtc-1001	5	11	,	,	PUNCT
ijtc-1001	5	12	77	77	NUM
ijtc-1001	5	13	-	-	SYM
ijtc-1001	5	14	96	96	NUM
ijtc-1001	5	15	.	.	PUNCT
ijtc-1001	6	1	https://doi.org/10.52728/ijtc.v5i1.1001	https://doi.org/10.52728/ijtc.v5i1.1001	NOUN
ijtc-1001	6	2	abstract	abstract	NOUN
ijtc-1001	6	3	:	:	PUNCT
ijtc-1001	6	4	this	this	DET
ijtc-1001	6	5	research	research	NOUN
ijtc-1001	6	6	aims	aim	VERB
ijtc-1001	6	7	to	to	PART
ijtc-1001	6	8	offer	offer	VERB
ijtc-1001	6	9	empirical	empirical	ADJ
ijtc-1001	6	10	insights	insight	NOUN
ijtc-1001	6	11	into	into	ADP
ijtc-1001	6	12	variations	variation	NOUN
ijtc-1001	6	13	in	in	ADP
ijtc-1001	6	14	earnings	earning	NOUN
ijtc-1001	6	15	management	management	NOUN
ijtc-1001	6	16	within	within	ADP
ijtc-1001	6	17	companies	company	NOUN
ijtc-1001	6	18	categorized	categorize	VERB
ijtc-1001	6	19	in	in	ADP
ijtc-1001	6	20	the	the	DET
ijtc-1001	6	21	environmental	environmental	ADJ
ijtc-1001	6	22	,	,	PUNCT
ijtc-1001	6	23	social	social	ADJ
ijtc-1001	6	24	,	,	PUNCT
ijtc-1001	6	25	and	and	CCONJ
ijtc-1001	6	26	governance	governance	NOUN
ijtc-1001	6	27	(	(	PUNCT
ijtc-1001	6	28	esg	esg	NOUN
ijtc-1001	6	29	)	)	PUNCT
ijtc-1001	6	30	score	score	NOUN
ijtc-1001	6	31	ranking	ranking	NOUN
ijtc-1001	6	32	,	,	PUNCT
ijtc-1001	6	33	and	and	CCONJ
ijtc-1001	6	34	seeks	seek	VERB
ijtc-1001	6	35	to	to	PART
ijtc-1001	6	36	establish	establish	VERB
ijtc-1001	6	37	a	a	DET
ijtc-1001	6	38	correlation	correlation	NOUN
ijtc-1001	6	39	between	between	ADP
ijtc-1001	6	40	earnings	earning	NOUN
ijtc-1001	6	41	management	management	NOUN
ijtc-1001	6	42	practices	practice	NOUN
ijtc-1001	6	43	and	and	CCONJ
ijtc-1001	6	44	environmental	environmental	ADJ
ijtc-1001	6	45	,	,	PUNCT
ijtc-1001	6	46	social	social	ADJ
ijtc-1001	6	47	,	,	PUNCT
ijtc-1001	6	48	and	and	CCONJ
ijtc-1001	6	49	governance	governance	NOUN
ijtc-1001	6	50	(	(	PUNCT
ijtc-1001	6	51	esg	esg	NOUN
ijtc-1001	6	52	)	)	PUNCT
ijtc-1001	6	53	performance	performance	NOUN
ijtc-1001	6	54	.	.	PUNCT
ijtc-1001	7	1	the	the	DET
ijtc-1001	7	2	study	study	NOUN
ijtc-1001	7	3	scrutinizes	scrutinize	VERB
ijtc-1001	7	4	accrual	accrual	ADJ
ijtc-1001	7	5	earnings	earning	NOUN
ijtc-1001	7	6	management	management	NOUN
ijtc-1001	7	7	alongside	alongside	ADP
ijtc-1001	7	8	real	real	ADJ
ijtc-1001	7	9	earnings	earning	NOUN
ijtc-1001	7	10	management	management	NOUN
ijtc-1001	7	11	.	.	PUNCT
ijtc-1001	8	1	the	the	DET
ijtc-1001	8	2	environmental	environmental	ADJ
ijtc-1001	8	3	,	,	PUNCT
ijtc-1001	8	4	social	social	ADJ
ijtc-1001	8	5	,	,	PUNCT
ijtc-1001	8	6	and	and	CCONJ
ijtc-1001	8	7	governance	governance	NOUN
ijtc-1001	8	8	(	(	PUNCT
ijtc-1001	8	9	esg	esg	NOUN
ijtc-1001	8	10	)	)	PUNCT
ijtc-1001	8	11	score	score	NOUN
ijtc-1001	8	12	ranking	ranking	NOUN
ijtc-1001	8	13	comprises	comprise	VERB
ijtc-1001	8	14	four	four	NUM
ijtc-1001	8	15	categories	category	NOUN
ijtc-1001	8	16	:	:	PUNCT
ijtc-1001	8	17	low	low	ADJ
ijtc-1001	8	18	,	,	PUNCT
ijtc-1001	8	19	medium	medium	ADJ
ijtc-1001	8	20	,	,	PUNCT
ijtc-1001	8	21	high	high	ADJ
ijtc-1001	8	22	,	,	PUNCT
ijtc-1001	8	23	and	and	CCONJ
ijtc-1001	8	24	severe	severe	ADJ
ijtc-1001	8	25	.	.	PUNCT
ijtc-1001	9	1	accrual	accrual	ADJ
ijtc-1001	9	2	earnings	earning	NOUN
ijtc-1001	9	3	management	management	NOUN
ijtc-1001	9	4	is	be	AUX
ijtc-1001	9	5	gauged	gauge	VERB
ijtc-1001	9	6	through	through	ADP
ijtc-1001	9	7	the	the	DET
ijtc-1001	9	8	modified	modify	VERB
ijtc-1001	9	9	jones	jones	PROPN
ijtc-1001	9	10	model	model	PROPN
ijtc-1001	9	11	,	,	PUNCT
ijtc-1001	9	12	while	while	SCONJ
ijtc-1001	9	13	real	real	ADJ
ijtc-1001	9	14	earnings	earning	NOUN
ijtc-1001	9	15	management	management	NOUN
ijtc-1001	9	16	is	be	AUX
ijtc-1001	9	17	assessed	assess	VERB
ijtc-1001	9	18	using	use	VERB
ijtc-1001	9	19	three	three	NUM
ijtc-1001	9	20	proxies	proxy	NOUN
ijtc-1001	9	21	abncfo	abncfo	ADJ
ijtc-1001	9	22	,	,	PUNCT
ijtc-1001	9	23	abnprod	abnprod	NOUN
ijtc-1001	9	24	,	,	PUNCT
ijtc-1001	9	25	and	and	CCONJ
ijtc-1001	9	26	abndisc	abndisc	PROPN
ijtc-1001	9	27	.	.	PUNCT
ijtc-1001	10	1	the	the	DET
ijtc-1001	10	2	research	research	NOUN
ijtc-1001	10	3	focuses	focus	VERB
ijtc-1001	10	4	on	on	ADP
ijtc-1001	10	5	manufacturing	manufacture	VERB
ijtc-1001	10	6	companies	company	NOUN
ijtc-1001	10	7	possessing	possess	VERB
ijtc-1001	10	8	environmental	environmental	ADJ
ijtc-1001	10	9	,	,	PUNCT
ijtc-1001	10	10	social	social	ADJ
ijtc-1001	10	11	,	,	PUNCT
ijtc-1001	10	12	and	and	CCONJ
ijtc-1001	10	13	governance	governance	NOUN
ijtc-1001	10	14	(	(	PUNCT
ijtc-1001	10	15	esg	esg	NOUN
ijtc-1001	10	16	)	)	PUNCT
ijtc-1001	10	17	scores	score	NOUN
ijtc-1001	10	18	and	and	CCONJ
ijtc-1001	10	19	adopts	adopt	VERB
ijtc-1001	10	20	a	a	DET
ijtc-1001	10	21	purposive	purposive	ADJ
ijtc-1001	10	22	sampling	sampling	NOUN
ijtc-1001	10	23	approach	approach	NOUN
ijtc-1001	10	24	.	.	PUNCT
ijtc-1001	11	1	the	the	DET
ijtc-1001	11	2	outcomes	outcome	NOUN
ijtc-1001	11	3	reveal	reveal	VERB
ijtc-1001	11	4	distinctions	distinction	NOUN
ijtc-1001	11	5	between	between	ADP
ijtc-1001	11	6	abncfo	abncfo	ADJ
ijtc-1001	11	7	and	and	CCONJ
ijtc-1001	11	8	abnprod	abnprod	NOUN
ijtc-1001	11	9	real	real	ADJ
ijtc-1001	11	10	earnings	earning	NOUN
ijtc-1001	11	11	management	management	NOUN
ijtc-1001	11	12	in	in	ADP
ijtc-1001	11	13	the	the	DET
ijtc-1001	11	14	severe	severe	ADJ
ijtc-1001	11	15	and	and	CCONJ
ijtc-1001	11	16	low	low	ADJ
ijtc-1001	11	17	esg	esg	NOUN
ijtc-1001	11	18	rating	rating	NOUN
ijtc-1001	11	19	groups	group	NOUN
ijtc-1001	11	20	,	,	PUNCT
ijtc-1001	11	21	whereas	whereas	SCONJ
ijtc-1001	11	22	no	no	DET
ijtc-1001	11	23	differences	difference	NOUN
ijtc-1001	11	24	exist	exist	VERB
ijtc-1001	11	25	in	in	ADP
ijtc-1001	11	26	accrual	accrual	ADJ
ijtc-1001	11	27	earnings	earning	NOUN
ijtc-1001	11	28	management	management	NOUN
ijtc-1001	11	29	and	and	CCONJ
ijtc-1001	11	30	abnprod	abnprod	NOUN
ijtc-1001	11	31	real	real	ADJ
ijtc-1001	11	32	earnings	earning	NOUN
ijtc-1001	11	33	management	management	NOUN
ijtc-1001	11	34	.	.	PUNCT
ijtc-1001	12	1	additionally	additionally	ADV
ijtc-1001	12	2	,	,	PUNCT
ijtc-1001	12	3	the	the	DET
ijtc-1001	12	4	study	study	NOUN
ijtc-1001	12	5	establishes	establish	VERB
ijtc-1001	12	6	that	that	SCONJ
ijtc-1001	12	7	abncfo	abncfo	PROPN
ijtc-1001	12	8	and	and	CCONJ
ijtc-1001	12	9	abndisc	abndisc	ADJ
ijtc-1001	12	10	real	real	ADJ
ijtc-1001	12	11	earnings	earning	NOUN
ijtc-1001	12	12	management	management	NOUN
ijtc-1001	12	13	significantly	significantly	ADV
ijtc-1001	12	14	influence	influence	VERB
ijtc-1001	12	15	environmental	environmental	ADJ
ijtc-1001	12	16	,	,	PUNCT
ijtc-1001	12	17	social	social	ADJ
ijtc-1001	12	18	,	,	PUNCT
ijtc-1001	12	19	and	and	CCONJ
ijtc-1001	12	20	governance	governance	NOUN
ijtc-1001	12	21	(	(	PUNCT
ijtc-1001	12	22	esg	esg	NOUN
ijtc-1001	12	23	)	)	PUNCT
ijtc-1001	12	24	performance	performance	NOUN
ijtc-1001	12	25	positively	positively	ADV
ijtc-1001	12	26	.	.	PUNCT
ijtc-1001	13	1	conversely	conversely	ADV
ijtc-1001	13	2	,	,	PUNCT
ijtc-1001	13	3	accrual	accrual	ADJ
ijtc-1001	13	4	earnings	earning	NOUN
ijtc-1001	13	5	management	management	NOUN
ijtc-1001	13	6	shows	show	VERB
ijtc-1001	13	7	no	no	DET
ijtc-1001	13	8	adverse	adverse	ADJ
ijtc-1001	13	9	impact	impact	NOUN
ijtc-1001	13	10	on	on	ADP
ijtc-1001	13	11	environmental	environmental	ADJ
ijtc-1001	13	12	,	,	PUNCT
ijtc-1001	13	13	social	social	ADJ
ijtc-1001	13	14	,	,	PUNCT
ijtc-1001	13	15	and	and	CCONJ
ijtc-1001	13	16	governance	governance	NOUN
ijtc-1001	13	17	(	(	PUNCT
ijtc-1001	13	18	esg	esg	NOUN
ijtc-1001	13	19	)	)	PUNCT
ijtc-1001	13	20	performance	performance	NOUN
ijtc-1001	13	21	,	,	PUNCT
ijtc-1001	13	22	and	and	CCONJ
ijtc-1001	13	23	abnprod	abnprod	NOUN
ijtc-1001	13	24	real	real	ADJ
ijtc-1001	13	25	earnings	earning	NOUN
ijtc-1001	13	26	management	management	NOUN
ijtc-1001	13	27	exhibits	exhibit	VERB
ijtc-1001	13	28	a	a	DET
ijtc-1001	13	29	positive	positive	ADJ
ijtc-1001	13	30	albeit	albeit	SCONJ
ijtc-1001	13	31	insignificant	insignificant	ADJ
ijtc-1001	13	32	effect	effect	NOUN
ijtc-1001	13	33	on	on	ADP
ijtc-1001	13	34	environmental	environmental	ADJ
ijtc-1001	13	35	,	,	PUNCT
ijtc-1001	13	36	social	social	ADJ
ijtc-1001	13	37	,	,	PUNCT
ijtc-1001	13	38	and	and	CCONJ
ijtc-1001	13	39	governance	governance	NOUN
ijtc-1001	13	40	(	(	PUNCT
ijtc-1001	13	41	esg	esg	NOUN
ijtc-1001	13	42	)	)	PUNCT
ijtc-1001	13	43	performance	performance	NOUN
ijtc-1001	13	44	.	.	PUNCT
ijtc-1001	14	1	the	the	DET
ijtc-1001	14	2	practical	practical	ADJ
ijtc-1001	14	3	implication	implication	NOUN
ijtc-1001	14	4	of	of	ADP
ijtc-1001	14	5	this	this	DET
ijtc-1001	14	6	research	research	NOUN
ijtc-1001	14	7	is	be	AUX
ijtc-1001	14	8	that	that	SCONJ
ijtc-1001	14	9	when	when	SCONJ
ijtc-1001	14	10	the	the	DET
ijtc-1001	14	11	company	company	NOUN
ijtc-1001	14	12	has	have	VERB
ijtc-1001	14	13	a	a	DET
ijtc-1001	14	14	high	high	ADJ
ijtc-1001	14	15	esg	esg	NOUN
ijtc-1001	14	16	score	score	NOUN
ijtc-1001	14	17	which	which	PRON
ijtc-1001	14	18	reflects	reflect	VERB
ijtc-1001	14	19	the	the	DET
ijtc-1001	14	20	uncertainty	uncertainty	NOUN
ijtc-1001	14	21	of	of	ADP
ijtc-1001	14	22	the	the	DET
ijtc-1001	14	23	company	company	NOUN
ijtc-1001	14	24	's	's	PART
ijtc-1001	14	25	future	future	ADJ
ijtc-1001	14	26	operations	operation	NOUN
ijtc-1001	14	27	,	,	PUNCT
ijtc-1001	14	28	the	the	DET
ijtc-1001	14	29	company	company	NOUN
ijtc-1001	14	30	tends	tend	VERB
ijtc-1001	14	31	to	to	PART
ijtc-1001	14	32	carry	carry	VERB
ijtc-1001	14	33	out	out	ADP
ijtc-1001	14	34	real	real	ADJ
ijtc-1001	14	35	earnings	earning	NOUN
ijtc-1001	14	36	management	management	NOUN
ijtc-1001	14	37	in	in	ADP
ijtc-1001	14	38	the	the	DET
ijtc-1001	14	39	form	form	NOUN
ijtc-1001	14	40	of	of	ADP
ijtc-1001	14	41	abnormal	abnormal	ADJ
ijtc-1001	14	42	cash	cash	NOUN
ijtc-1001	14	43	flow	flow	NOUN
ijtc-1001	14	44	operations	operation	NOUN
ijtc-1001	14	45	(	(	PUNCT
ijtc-1001	14	46	abncfo	abncfo	ADJ
ijtc-1001	14	47	)	)	PUNCT
ijtc-1001	14	48	and	and	CCONJ
ijtc-1001	14	49	abnormal	abnormal	ADJ
ijtc-1001	14	50	discretionary	discretionary	ADJ
ijtc-1001	14	51	expenses	expense	NOUN
ijtc-1001	14	52	(	(	PUNCT
ijtc-1001	14	53	abndisc	abndisc	PROPN
ijtc-1001	14	54	)	)	PUNCT
ijtc-1001	14	55	.	.	PUNCT
ijtc-1001	15	1	keywords	keyword	NOUN
ijtc-1001	15	2	:	:	PUNCT
ijtc-1001	15	3	accrual	accrual	ADJ
ijtc-1001	15	4	earnings	earning	NOUN
ijtc-1001	15	5	management	management	NOUN
ijtc-1001	15	6	,	,	PUNCT
ijtc-1001	15	7	real	real	ADJ
ijtc-1001	15	8	earnings	earning	NOUN
ijtc-1001	15	9	management	management	NOUN
ijtc-1001	15	10	,	,	PUNCT
ijtc-1001	15	11	enviromental	enviromental	ADJ
ijtc-1001	15	12	social	social	ADJ
ijtc-1001	15	13	governance	governance	NOUN
ijtc-1001	15	14	this	this	PRON
ijtc-1001	15	15	is	be	AUX
ijtc-1001	15	16	an	an	DET
ijtc-1001	15	17	open	open	ADJ
ijtc-1001	15	18	access	access	NOUN
ijtc-1001	15	19	article	article	NOUN
ijtc-1001	15	20	under	under	ADP
ijtc-1001	15	21	the	the	DET
ijtc-1001	15	22	cc	cc	NOUN
ijtc-1001	15	23	-	-	PUNCT
ijtc-1001	15	24	by	by	ADP
ijtc-1001	15	25	4.0	4.0	NUM
ijtc-1001	15	26	license	license	NOUN
ijtc-1001	15	27	.	.	PUNCT
ijtc-1001	16	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1001	16	2	mailto:alfiyyahnuurfadhila@gmail.com	mailto:alfiyyahnuurfadhila@gmail.com	PROPN
ijtc-1001	16	3	https://doi.org/10.52728/ijtc.v5i1.1001	https://doi.org/10.52728/ijtc.v5i1.1001	NOUN
ijtc-1001	16	4	the	the	DET
ijtc-1001	16	5	effect	effect	NOUN
ijtc-1001	16	6	of	of	ADP
ijtc-1001	16	7	accrual	accrual	ADJ
ijtc-1001	16	8	earnings	earning	NOUN
ijtc-1001	16	9	management	management	NOUN
ijtc-1001	16	10	and	and	CCONJ
ijtc-1001	16	11	real	real	ADJ
ijtc-1001	16	12	earnings	earning	NOUN
ijtc-1001	16	13	management	management	NOUN
ijtc-1001	16	14	on	on	ADP
ijtc-1001	16	15	environmental	environmental	ADJ
ijtc-1001	16	16	,	,	PUNCT
ijtc-1001	16	17	social	social	ADJ
ijtc-1001	16	18	,	,	PUNCT
ijtc-1001	16	19	and	and	CCONJ
ijtc-1001	16	20	governance	governance	NOUN
ijtc-1001	16	21	(	(	PUNCT
ijtc-1001	16	22	esg	esg	NOUN
ijtc-1001	16	23	)	)	PUNCT
ijtc-1001	16	24	reporting	reporting	NOUN
ijtc-1001	16	25	performance	performance	NOUN
ijtc-1001	16	26	fadhilah	fadhilah	NOUN
ijtc-1001	16	27	and	and	CCONJ
ijtc-1001	16	28	suranta	suranta	VERB
ijtc-1001	16	29	78	78	NUM
ijtc-1001	16	30	|	|	ADV
ijtc-1001	16	31	ilomata	ilomata	PROPN
ijtc-1001	16	32	international	international	ADJ
ijtc-1001	16	33	journal	journal	NOUN
ijtc-1001	16	34	of	of	ADP
ijtc-1001	16	35	tax	tax	PROPN
ijtc-1001	16	36	&	&	CCONJ
ijtc-1001	16	37	accounting	accounting	PROPN
ijtc-1001	16	38	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1001	16	39	introduction	introduction	NOUN
ijtc-1001	16	40	environmental	environmental	ADJ
ijtc-1001	16	41	,	,	PUNCT
ijtc-1001	16	42	social	social	ADJ
ijtc-1001	16	43	,	,	PUNCT
ijtc-1001	16	44	and	and	CCONJ
ijtc-1001	16	45	governance	governance	NOUN
ijtc-1001	16	46	(	(	PUNCT
ijtc-1001	16	47	esg	esg	PROPN
ijtc-1001	16	48	)	)	PUNCT
ijtc-1001	16	49	is	be	AUX
ijtc-1001	16	50	an	an	DET
ijtc-1001	16	51	interesting	interesting	ADJ
ijtc-1001	16	52	topic	topic	NOUN
ijtc-1001	16	53	to	to	ADP
ijtc-1001	16	54	research	research	NOUN
ijtc-1001	16	55	,	,	PUNCT
ijtc-1001	16	56	as	as	SCONJ
ijtc-1001	16	57	esg	esg	PROPN
ijtc-1001	16	58	has	have	AUX
ijtc-1001	16	59	become	become	VERB
ijtc-1001	16	60	popular	popular	ADJ
ijtc-1001	16	61	at	at	ADP
ijtc-1001	16	62	the	the	DET
ijtc-1001	16	63	national	national	ADJ
ijtc-1001	16	64	and	and	CCONJ
ijtc-1001	16	65	international	international	ADJ
ijtc-1001	16	66	levels	level	NOUN
ijtc-1001	16	67	in	in	ADP
ijtc-1001	16	68	recent	recent	ADJ
ijtc-1001	16	69	years	year	NOUN
ijtc-1001	16	70	.	.	PUNCT
ijtc-1001	17	1	esg	esg	PROPN
ijtc-1001	17	2	is	be	AUX
ijtc-1001	17	3	an	an	DET
ijtc-1001	17	4	interesting	interesting	ADJ
ijtc-1001	17	5	topic	topic	NOUN
ijtc-1001	17	6	because	because	SCONJ
ijtc-1001	17	7	in	in	ADP
ijtc-1001	17	8	the	the	DET
ijtc-1001	17	9	early	early	ADJ
ijtc-1001	17	10	days	day	NOUN
ijtc-1001	17	11	esg	esg	PROPN
ijtc-1001	17	12	was	be	AUX
ijtc-1001	17	13	the	the	DET
ijtc-1001	17	14	center	center	NOUN
ijtc-1001	17	15	of	of	ADP
ijtc-1001	17	16	attention	attention	NOUN
ijtc-1001	17	17	of	of	ADP
ijtc-1001	17	18	many	many	ADJ
ijtc-1001	17	19	empirical	empirical	ADJ
ijtc-1001	17	20	and	and	CCONJ
ijtc-1001	17	21	research	research	NOUN
ijtc-1001	17	22	studies	study	NOUN
ijtc-1001	17	23	,	,	PUNCT
ijtc-1001	17	24	so	so	SCONJ
ijtc-1001	17	25	research	research	NOUN
ijtc-1001	17	26	topics	topic	NOUN
ijtc-1001	17	27	that	that	PRON
ijtc-1001	17	28	discuss	discuss	VERB
ijtc-1001	17	29	esg	esg	PROPN
ijtc-1001	17	30	are	be	AUX
ijtc-1001	17	31	often	often	ADV
ijtc-1001	17	32	related	relate	VERB
ijtc-1001	17	33	to	to	ADP
ijtc-1001	17	34	many	many	ADJ
ijtc-1001	17	35	perspectives	perspective	NOUN
ijtc-1001	17	36	within	within	ADP
ijtc-1001	17	37	the	the	DET
ijtc-1001	17	38	company	company	NOUN
ijtc-1001	17	39	.	.	PUNCT
ijtc-1001	18	1	initially	initially	ADV
ijtc-1001	18	2	,	,	PUNCT
ijtc-1001	18	3	only	only	ADV
ijtc-1001	18	4	large	large	ADJ
ijtc-1001	18	5	companies	company	NOUN
ijtc-1001	18	6	adopted	adopt	VERB
ijtc-1001	18	7	esg	esg	PROPN
ijtc-1001	18	8	because	because	SCONJ
ijtc-1001	18	9	,	,	PUNCT
ijtc-1001	18	10	on	on	ADP
ijtc-1001	18	11	the	the	DET
ijtc-1001	18	12	one	one	NUM
ijtc-1001	18	13	hand	hand	NOUN
ijtc-1001	18	14	,	,	PUNCT
ijtc-1001	18	15	esg	esg	NOUN
ijtc-1001	18	16	implementation	implementation	NOUN
ijtc-1001	18	17	is	be	AUX
ijtc-1001	18	18	an	an	DET
ijtc-1001	18	19	expensive	expensive	ADJ
ijtc-1001	18	20	cost	cost	NOUN
ijtc-1001	18	21	for	for	SCONJ
ijtc-1001	18	22	a	a	DET
ijtc-1001	18	23	company	company	NOUN
ijtc-1001	18	24	to	to	PART
ijtc-1001	18	25	incur	incur	VERB
ijtc-1001	18	26	.	.	PUNCT
ijtc-1001	19	1	on	on	ADP
ijtc-1001	19	2	the	the	DET
ijtc-1001	19	3	other	other	ADJ
ijtc-1001	19	4	hand	hand	NOUN
ijtc-1001	19	5	,	,	PUNCT
ijtc-1001	19	6	the	the	DET
ijtc-1001	19	7	attention	attention	NOUN
ijtc-1001	19	8	given	give	VERB
ijtc-1001	19	9	by	by	ADP
ijtc-1001	19	10	investors	investor	NOUN
ijtc-1001	19	11	is	be	AUX
ijtc-1001	19	12	still	still	ADV
ijtc-1001	19	13	quite	quite	ADV
ijtc-1001	19	14	low	low	ADJ
ijtc-1001	19	15	,	,	PUNCT
ijtc-1001	19	16	because	because	SCONJ
ijtc-1001	19	17	esg	esg	PROPN
ijtc-1001	19	18	is	be	AUX
ijtc-1001	19	19	a	a	DET
ijtc-1001	19	20	long	long	ADJ
ijtc-1001	19	21	-	-	PUNCT
ijtc-1001	19	22	term	term	NOUN
ijtc-1001	19	23	investment	investment	NOUN
ijtc-1001	19	24	.	.	PUNCT
ijtc-1001	20	1	environmental	environmental	ADJ
ijtc-1001	20	2	,	,	PUNCT
ijtc-1001	20	3	social	social	ADJ
ijtc-1001	20	4	,	,	PUNCT
ijtc-1001	20	5	and	and	CCONJ
ijtc-1001	20	6	governance	governance	NOUN
ijtc-1001	20	7	itself	itself	PRON
ijtc-1001	20	8	is	be	AUX
ijtc-1001	20	9	a	a	DET
ijtc-1001	20	10	standard	standard	NOUN
ijtc-1001	20	11	and	and	CCONJ
ijtc-1001	20	12	strategy	strategy	NOUN
ijtc-1001	20	13	commonly	commonly	ADV
ijtc-1001	20	14	applied	apply	VERB
ijtc-1001	20	15	in	in	ADP
ijtc-1001	20	16	evaluating	evaluate	VERB
ijtc-1001	20	17	company	company	NOUN
ijtc-1001	20	18	performance	performance	NOUN
ijtc-1001	20	19	and	and	CCONJ
ijtc-1001	20	20	predicting	predict	VERB
ijtc-1001	20	21	future	future	ADJ
ijtc-1001	20	22	financial	financial	ADJ
ijtc-1001	20	23	performance	performance	NOUN
ijtc-1001	20	24	by	by	ADP
ijtc-1001	20	25	investors	investor	NOUN
ijtc-1001	20	26	(	(	PUNCT
ijtc-1001	20	27	li	li	PROPN
ijtc-1001	20	28	et	et	PROPN
ijtc-1001	20	29	al	al	PROPN
ijtc-1001	20	30	.	.	PROPN
ijtc-1001	20	31	,	,	PUNCT
ijtc-1001	20	32	2021	2021	NUM
ijtc-1001	20	33	)	)	PUNCT
ijtc-1001	20	34	.	.	PUNCT
ijtc-1001	21	1	esg	esg	PROPN
ijtc-1001	21	2	also	also	ADV
ijtc-1001	21	3	has	have	VERB
ijtc-1001	21	4	an	an	DET
ijtc-1001	21	5	esg	esg	NOUN
ijtc-1001	21	6	risk	risk	NOUN
ijtc-1001	21	7	assessment	assessment	NOUN
ijtc-1001	21	8	,	,	PUNCT
ijtc-1001	21	9	which	which	PRON
ijtc-1001	21	10	is	be	AUX
ijtc-1001	21	11	grouped	group	VERB
ijtc-1001	21	12	into	into	ADP
ijtc-1001	21	13	five	five	NUM
ijtc-1001	21	14	categories	category	NOUN
ijtc-1001	21	15	in	in	ADP
ijtc-1001	21	16	the	the	DET
ijtc-1001	21	17	esg	esg	NOUN
ijtc-1001	21	18	score	score	NOUN
ijtc-1001	21	19	assessment	assessment	NOUN
ijtc-1001	21	20	.	.	PUNCT
ijtc-1001	22	1	the	the	DET
ijtc-1001	22	2	lowest	low	ADJ
ijtc-1001	22	3	esg	esg	NOUN
ijtc-1001	22	4	risk	risk	NOUN
ijtc-1001	22	5	assessment	assessment	NOUN
ijtc-1001	22	6	category	category	NOUN
ijtc-1001	22	7	is	be	AUX
ijtc-1001	22	8	called	call	VERB
ijtc-1001	22	9	negligible	negligible	ADJ
ijtc-1001	22	10	,	,	PUNCT
ijtc-1001	22	11	meaning	mean	VERB
ijtc-1001	22	12	that	that	SCONJ
ijtc-1001	22	13	negligible	negligible	ADJ
ijtc-1001	22	14	is	be	AUX
ijtc-1001	22	15	a	a	DET
ijtc-1001	22	16	category	category	NOUN
ijtc-1001	22	17	where	where	SCONJ
ijtc-1001	22	18	the	the	DET
ijtc-1001	22	19	esg	esg	PROPN
ijtc-1001	22	20	risk	risk	NOUN
ijtc-1001	22	21	owned	own	VERB
ijtc-1001	22	22	by	by	ADP
ijtc-1001	22	23	the	the	DET
ijtc-1001	22	24	company	company	NOUN
ijtc-1001	22	25	is	be	AUX
ijtc-1001	22	26	considered	consider	VERB
ijtc-1001	22	27	negligible	negligible	ADJ
ijtc-1001	22	28	,	,	PUNCT
ijtc-1001	22	29	because	because	SCONJ
ijtc-1001	22	30	the	the	DET
ijtc-1001	22	31	impact	impact	NOUN
ijtc-1001	22	32	on	on	ADP
ijtc-1001	22	33	the	the	DET
ijtc-1001	22	34	environment	environment	NOUN
ijtc-1001	22	35	and	and	CCONJ
ijtc-1001	22	36	society	society	NOUN
ijtc-1001	22	37	is	be	AUX
ijtc-1001	22	38	low	low	ADJ
ijtc-1001	22	39	,	,	PUNCT
ijtc-1001	22	40	allowing	allow	VERB
ijtc-1001	22	41	the	the	DET
ijtc-1001	22	42	risk	risk	NOUN
ijtc-1001	22	43	to	to	PART
ijtc-1001	22	44	be	be	AUX
ijtc-1001	22	45	ignored	ignore	VERB
ijtc-1001	22	46	by	by	ADP
ijtc-1001	22	47	the	the	DET
ijtc-1001	22	48	company	company	NOUN
ijtc-1001	22	49	.	.	PUNCT
ijtc-1001	23	1	the	the	DET
ijtc-1001	23	2	highest	high	ADJ
ijtc-1001	23	3	category	category	NOUN
ijtc-1001	23	4	is	be	AUX
ijtc-1001	23	5	called	call	VERB
ijtc-1001	23	6	severe	severe	ADJ
ijtc-1001	23	7	.	.	PUNCT
ijtc-1001	24	1	in	in	ADP
ijtc-1001	24	2	the	the	DET
ijtc-1001	24	3	severe	severe	ADJ
ijtc-1001	24	4	classification	classification	NOUN
ijtc-1001	24	5	,	,	PUNCT
ijtc-1001	24	6	it	it	PRON
ijtc-1001	24	7	denotes	denote	VERB
ijtc-1001	24	8	that	that	SCONJ
ijtc-1001	24	9	the	the	DET
ijtc-1001	24	10	company	company	NOUN
ijtc-1001	24	11	's	's	PART
ijtc-1001	24	12	environmental	environmental	ADJ
ijtc-1001	24	13	,	,	PUNCT
ijtc-1001	24	14	social	social	ADJ
ijtc-1001	24	15	,	,	PUNCT
ijtc-1001	24	16	and	and	CCONJ
ijtc-1001	24	17	governance	governance	NOUN
ijtc-1001	24	18	(	(	PUNCT
ijtc-1001	24	19	esg	esg	NOUN
ijtc-1001	24	20	)	)	PUNCT
ijtc-1001	24	21	risks	risk	NOUN
ijtc-1001	24	22	are	be	AUX
ijtc-1001	24	23	notably	notably	ADV
ijtc-1001	24	24	critical	critical	ADJ
ijtc-1001	24	25	.	.	PUNCT
ijtc-1001	25	1	consequently	consequently	ADV
ijtc-1001	25	2	,	,	PUNCT
ijtc-1001	25	3	these	these	DET
ijtc-1001	25	4	severe	severe	ADJ
ijtc-1001	25	5	risks	risk	NOUN
ijtc-1001	25	6	hold	hold	VERB
ijtc-1001	25	7	substantial	substantial	ADJ
ijtc-1001	25	8	implications	implication	NOUN
ijtc-1001	25	9	for	for	ADP
ijtc-1001	25	10	both	both	CCONJ
ijtc-1001	25	11	the	the	DET
ijtc-1001	25	12	environment	environment	NOUN
ijtc-1001	25	13	and	and	CCONJ
ijtc-1001	25	14	society	society	NOUN
ijtc-1001	25	15	.	.	PUNCT
ijtc-1001	26	1	within	within	ADP
ijtc-1001	26	2	this	this	DET
ijtc-1001	26	3	category	category	NOUN
ijtc-1001	26	4	,	,	PUNCT
ijtc-1001	26	5	business	business	NOUN
ijtc-1001	26	6	risks	risk	NOUN
ijtc-1001	26	7	elevate	elevate	VERB
ijtc-1001	26	8	to	to	ADP
ijtc-1001	26	9	a	a	DET
ijtc-1001	26	10	critical	critical	ADJ
ijtc-1001	26	11	level	level	NOUN
ijtc-1001	26	12	,	,	PUNCT
ijtc-1001	26	13	prompting	prompt	VERB
ijtc-1001	26	14	management	management	NOUN
ijtc-1001	26	15	to	to	PART
ijtc-1001	26	16	potentially	potentially	ADV
ijtc-1001	26	17	resort	resort	VERB
ijtc-1001	26	18	to	to	ADP
ijtc-1001	26	19	earnings	earning	NOUN
ijtc-1001	26	20	management	management	NOUN
ijtc-1001	26	21	as	as	ADP
ijtc-1001	26	22	a	a	DET
ijtc-1001	26	23	strategy	strategy	NOUN
ijtc-1001	26	24	to	to	PART
ijtc-1001	26	25	mitigate	mitigate	VERB
ijtc-1001	26	26	these	these	DET
ijtc-1001	26	27	risks	risk	NOUN
ijtc-1001	26	28	.	.	PUNCT
ijtc-1001	27	1	environmental	environmental	ADJ
ijtc-1001	27	2	,	,	PUNCT
ijtc-1001	27	3	social	social	ADJ
ijtc-1001	27	4	,	,	PUNCT
ijtc-1001	27	5	and	and	CCONJ
ijtc-1001	27	6	governance	governance	NOUN
ijtc-1001	27	7	remains	remain	VERB
ijtc-1001	27	8	a	a	DET
ijtc-1001	27	9	compelling	compelling	ADJ
ijtc-1001	27	10	subject	subject	NOUN
ijtc-1001	27	11	,	,	PUNCT
ijtc-1001	27	12	particularly	particularly	ADV
ijtc-1001	27	13	in	in	ADP
ijtc-1001	27	14	emerging	emerge	VERB
ijtc-1001	27	15	nations	nation	NOUN
ijtc-1001	27	16	like	like	ADP
ijtc-1001	27	17	indonesia	indonesia	PROPN
ijtc-1001	27	18	.	.	PUNCT
ijtc-1001	28	1	esg	esg	PROPN
ijtc-1001	28	2	is	be	AUX
ijtc-1001	28	3	an	an	DET
ijtc-1001	28	4	interesting	interesting	ADJ
ijtc-1001	28	5	topic	topic	NOUN
ijtc-1001	28	6	to	to	PART
ijtc-1001	28	7	discuss	discuss	VERB
ijtc-1001	28	8	in	in	ADP
ijtc-1001	28	9	indonesia	indonesia	PROPN
ijtc-1001	28	10	because	because	SCONJ
ijtc-1001	28	11	,	,	PUNCT
ijtc-1001	28	12	the	the	DET
ijtc-1001	28	13	understanding	understanding	NOUN
ijtc-1001	28	14	of	of	ADP
ijtc-1001	28	15	esg	esg	PROPN
ijtc-1001	28	16	is	be	AUX
ijtc-1001	28	17	not	not	PART
ijtc-1001	28	18	yet	yet	ADV
ijtc-1001	28	19	optimal	optimal	ADJ
ijtc-1001	28	20	in	in	ADP
ijtc-1001	28	21	indonesia	indonesia	PROPN
ijtc-1001	28	22	so	so	SCONJ
ijtc-1001	28	23	that	that	SCONJ
ijtc-1001	28	24	research	research	NOUN
ijtc-1001	28	25	on	on	ADP
ijtc-1001	28	26	esg	esg	PROPN
ijtc-1001	28	27	is	be	AUX
ijtc-1001	28	28	also	also	ADV
ijtc-1001	28	29	still	still	ADV
ijtc-1001	28	30	limited	limit	VERB
ijtc-1001	28	31	,	,	PUNCT
ijtc-1001	28	32	and	and	CCONJ
ijtc-1001	28	33	in	in	ADP
ijtc-1001	28	34	indonesia	indonesia	PROPN
ijtc-1001	28	35	there	there	PRON
ijtc-1001	28	36	are	be	VERB
ijtc-1001	28	37	still	still	ADV
ijtc-1001	28	38	few	few	ADJ
ijtc-1001	28	39	studies	study	NOUN
ijtc-1001	28	40	that	that	PRON
ijtc-1001	28	41	discuss	discuss	VERB
ijtc-1001	28	42	esg	esg	PROPN
ijtc-1001	28	43	with	with	ADP
ijtc-1001	28	44	company	company	NOUN
ijtc-1001	28	45	performance	performance	NOUN
ijtc-1001	28	46	and	and	CCONJ
ijtc-1001	28	47	esg	esg	NOUN
ijtc-1001	28	48	with	with	ADP
ijtc-1001	28	49	competitive	competitive	ADJ
ijtc-1001	28	50	advantage	advantage	NOUN
ijtc-1001	28	51	.	.	PUNCT
ijtc-1001	29	1	some	some	DET
ijtc-1001	29	2	previous	previous	ADJ
ijtc-1001	29	3	studies	study	NOUN
ijtc-1001	29	4	that	that	PRON
ijtc-1001	29	5	discuss	discuss	VERB
ijtc-1001	29	6	how	how	SCONJ
ijtc-1001	29	7	much	much	ADJ
ijtc-1001	29	8	influence	influence	NOUN
ijtc-1001	29	9	esg	esg	NOUN
ijtc-1001	29	10	has	have	VERB
ijtc-1001	29	11	on	on	ADP
ijtc-1001	29	12	financial	financial	ADJ
ijtc-1001	29	13	performance	performance	NOUN
ijtc-1001	29	14	still	still	ADV
ijtc-1001	29	15	do	do	AUX
ijtc-1001	29	16	not	not	PART
ijtc-1001	29	17	provide	provide	VERB
ijtc-1001	29	18	consistent	consistent	ADJ
ijtc-1001	29	19	evidence	evidence	NOUN
ijtc-1001	29	20	.	.	PUNCT
ijtc-1001	30	1	for	for	ADP
ijtc-1001	30	2	example	example	NOUN
ijtc-1001	30	3	,	,	PUNCT
ijtc-1001	30	4	the	the	DET
ijtc-1001	30	5	study	study	NOUN
ijtc-1001	30	6	(	(	PUNCT
ijtc-1001	30	7	lubis	lubis	PROPN
ijtc-1001	30	8	&	&	CCONJ
ijtc-1001	30	9	rokhim	rokhim	PROPN
ijtc-1001	30	10	,	,	PUNCT
ijtc-1001	30	11	2021a	2021a	NUM
ijtc-1001	30	12	;	;	PUNCT
ijtc-1001	30	13	nollet	nollet	VERB
ijtc-1001	30	14	et	et	PROPN
ijtc-1001	30	15	al	al	PROPN
ijtc-1001	30	16	.	.	PROPN
ijtc-1001	30	17	,	,	PUNCT
ijtc-1001	30	18	2016	2016	NUM
ijtc-1001	30	19	;	;	PUNCT
ijtc-1001	30	20	pertiwi	pertiwi	PROPN
ijtc-1001	30	21	&	&	CCONJ
ijtc-1001	30	22	hersugondo	hersugondo	PROPN
ijtc-1001	30	23	,	,	PUNCT
ijtc-1001	30	24	2023	2023	NUM
ijtc-1001	30	25	;	;	PUNCT
ijtc-1001	30	26	ruan	ruan	PROPN
ijtc-1001	30	27	&	&	CCONJ
ijtc-1001	30	28	liu	liu	PROPN
ijtc-1001	30	29	,	,	PUNCT
ijtc-1001	30	30	2021	2021	NUM
ijtc-1001	30	31	)	)	PUNCT
ijtc-1001	30	32	the	the	DET
ijtc-1001	30	33	findings	finding	NOUN
ijtc-1001	30	34	indicate	indicate	VERB
ijtc-1001	30	35	that	that	SCONJ
ijtc-1001	30	36	the	the	DET
ijtc-1001	30	37	performance	performance	NOUN
ijtc-1001	30	38	related	relate	VERB
ijtc-1001	30	39	to	to	ADP
ijtc-1001	30	40	environmental	environmental	ADJ
ijtc-1001	30	41	,	,	PUNCT
ijtc-1001	30	42	social	social	ADJ
ijtc-1001	30	43	,	,	PUNCT
ijtc-1001	30	44	and	and	CCONJ
ijtc-1001	30	45	governance	governance	NOUN
ijtc-1001	30	46	(	(	PUNCT
ijtc-1001	30	47	esg	esg	PROPN
ijtc-1001	30	48	)	)	PUNCT
ijtc-1001	30	49	had	have	VERB
ijtc-1001	30	50	an	an	DET
ijtc-1001	30	51	adverse	adverse	ADJ
ijtc-1001	30	52	and	and	CCONJ
ijtc-1001	30	53	inconsequential	inconsequential	ADJ
ijtc-1001	30	54	impact	impact	NOUN
ijtc-1001	30	55	on	on	ADP
ijtc-1001	30	56	the	the	DET
ijtc-1001	30	57	company	company	NOUN
ijtc-1001	30	58	's	's	PART
ijtc-1001	30	59	overall	overall	ADJ
ijtc-1001	30	60	performance	performance	NOUN
ijtc-1001	30	61	.	.	PUNCT
ijtc-1001	31	1	subsequently	subsequently	ADV
ijtc-1001	31	2	,	,	PUNCT
ijtc-1001	31	3	research	research	NOUN
ijtc-1001	31	4	conducted	conduct	VERB
ijtc-1001	31	5	by	by	ADP
ijtc-1001	31	6	(	(	PUNCT
ijtc-1001	31	7	febry	febry	ADJ
ijtc-1001	31	8	antonius	antonius	NOUN
ijtc-1001	31	9	,	,	PUNCT
ijtc-1001	31	10	2023	2023	NUM
ijtc-1001	31	11	;	;	PUNCT
ijtc-1001	31	12	ghazali	ghazali	PROPN
ijtc-1001	31	13	&	&	CCONJ
ijtc-1001	31	14	zulmaita	zulmaita	PROPN
ijtc-1001	31	15	,	,	PUNCT
ijtc-1001	31	16	2020	2020	NUM
ijtc-1001	31	17	;	;	PUNCT
ijtc-1001	31	18	junius	junius	PROPN
ijtc-1001	31	19	et	et	PROPN
ijtc-1001	31	20	al	al	PROPN
ijtc-1001	31	21	.	.	PROPN
ijtc-1001	31	22	,	,	PUNCT
ijtc-1001	31	23	2020	2020	NUM
ijtc-1001	31	24	;	;	PUNCT
ijtc-1001	31	25	martha	martha	PROPN
ijtc-1001	31	26	&	&	CCONJ
ijtc-1001	31	27	khomsiyah	khomsiyah	PROPN
ijtc-1001	31	28	,	,	PUNCT
ijtc-1001	31	29	2023	2023	NUM
ijtc-1001	31	30	;	;	PUNCT
ijtc-1001	31	31	tao	tao	PROPN
ijtc-1001	31	32	,	,	PUNCT
ijtc-1001	31	33	2023	2023	NUM
ijtc-1001	31	34	)	)	PUNCT
ijtc-1001	31	35	revealed	reveal	VERB
ijtc-1001	31	36	that	that	SCONJ
ijtc-1001	31	37	environmental	environmental	ADJ
ijtc-1001	31	38	,	,	PUNCT
ijtc-1001	31	39	social	social	ADJ
ijtc-1001	31	40	,	,	PUNCT
ijtc-1001	31	41	and	and	CCONJ
ijtc-1001	31	42	governance	governance	NOUN
ijtc-1001	31	43	(	(	PUNCT
ijtc-1001	31	44	esg	esg	PROPN
ijtc-1001	31	45	)	)	PUNCT
ijtc-1001	31	46	had	have	VERB
ijtc-1001	31	47	a	a	DET
ijtc-1001	31	48	concurrent	concurrent	ADJ
ijtc-1001	31	49	positive	positive	ADJ
ijtc-1001	31	50	and	and	CCONJ
ijtc-1001	31	51	noteworthy	noteworthy	ADJ
ijtc-1001	31	52	impact	impact	NOUN
ijtc-1001	31	53	on	on	ADP
ijtc-1001	31	54	company	company	NOUN
ijtc-1001	31	55	performance	performance	NOUN
ijtc-1001	31	56	.	.	PUNCT
ijtc-1001	32	1	conversely	conversely	ADV
ijtc-1001	32	2	,	,	PUNCT
ijtc-1001	32	3	the	the	DET
ijtc-1001	32	4	study	study	NOUN
ijtc-1001	32	5	by	by	ADP
ijtc-1001	32	6	(	(	PUNCT
ijtc-1001	32	7	husada	husada	PROPN
ijtc-1001	32	8	&	&	CCONJ
ijtc-1001	32	9	handayani	handayani	PROPN
ijtc-1001	32	10	,	,	PUNCT
ijtc-1001	32	11	2021	2021	NUM
ijtc-1001	32	12	;	;	PUNCT
ijtc-1001	32	13	nabilah	nabilah	ADJ
ijtc-1001	32	14	nurdiati	nurdiati	NOUN
ijtc-1001	32	15	,	,	PUNCT
ijtc-1001	32	16	dewi	dewi	PROPN
ijtc-1001	32	17	susilowati	susilowati	PROPN
ijtc-1001	32	18	,	,	PUNCT
ijtc-1001	32	19	2020	2020	NUM
ijtc-1001	32	20	)	)	PUNCT
ijtc-1001	32	21	indicated	indicate	VERB
ijtc-1001	32	22	that	that	SCONJ
ijtc-1001	32	23	esg	esg	PROPN
ijtc-1001	32	24	did	do	AUX
ijtc-1001	32	25	not	not	PART
ijtc-1001	32	26	exert	exert	VERB
ijtc-1001	32	27	any	any	DET
ijtc-1001	32	28	influence	influence	NOUN
ijtc-1001	32	29	on	on	ADP
ijtc-1001	32	30	financial	financial	ADJ
ijtc-1001	32	31	performance	performance	NOUN
ijtc-1001	32	32	.	.	PUNCT
ijtc-1001	33	1	various	various	ADJ
ijtc-1001	33	2	prior	prior	ADJ
ijtc-1001	33	3	studies	study	NOUN
ijtc-1001	33	4	examining	examine	VERB
ijtc-1001	33	5	the	the	DET
ijtc-1001	33	6	performance	performance	NOUN
ijtc-1001	33	7	of	of	ADP
ijtc-1001	33	8	companies	company	NOUN
ijtc-1001	33	9	regarding	regard	VERB
ijtc-1001	33	10	environmental	environmental	ADJ
ijtc-1001	33	11	,	,	PUNCT
ijtc-1001	33	12	social	social	ADJ
ijtc-1001	33	13	,	,	PUNCT
ijtc-1001	33	14	and	and	CCONJ
ijtc-1001	33	15	governance	governance	NOUN
ijtc-1001	33	16	(	(	PUNCT
ijtc-1001	33	17	esg	esg	PROPN
ijtc-1001	33	18	)	)	PUNCT
ijtc-1001	33	19	on	on	ADP
ijtc-1001	33	20	the	the	DET
ijtc-1001	33	21	indonesia	indonesia	PROPN
ijtc-1001	33	22	stock	stock	PROPN
ijtc-1001	33	23	exchange	exchange	PROPN
ijtc-1001	33	24	(	(	PUNCT
ijtc-1001	33	25	idx	idx	PROPN
ijtc-1001	33	26	)	)	PUNCT
ijtc-1001	33	27	have	have	AUX
ijtc-1001	33	28	failed	fail	VERB
ijtc-1001	33	29	to	to	PART
ijtc-1001	33	30	present	present	VERB
ijtc-1001	33	31	consistent	consistent	ADJ
ijtc-1001	33	32	evidence	evidence	NOUN
ijtc-1001	33	33	,	,	PUNCT
ijtc-1001	33	34	mainly	mainly	ADV
ijtc-1001	33	35	due	due	ADP
ijtc-1001	33	36	to	to	ADP
ijtc-1001	33	37	the	the	DET
ijtc-1001	33	38	inefficiencies	inefficiency	NOUN
ijtc-1001	33	39	observed	observe	VERB
ijtc-1001	33	40	in	in	ADP
ijtc-1001	33	41	indonesia	indonesia	PROPN
ijtc-1001	33	42	's	's	PART
ijtc-1001	33	43	capital	capital	NOUN
ijtc-1001	33	44	market	market	NOUN
ijtc-1001	33	45	.	.	PUNCT
ijtc-1001	34	1	so	so	ADV
ijtc-1001	34	2	,	,	PUNCT
ijtc-1001	34	3	the	the	DET
ijtc-1001	34	4	reason	reason	NOUN
ijtc-1001	34	5	for	for	ADP
ijtc-1001	34	6	wanting	want	VERB
ijtc-1001	34	7	to	to	PART
ijtc-1001	34	8	re	re	VERB
ijtc-1001	34	9	-	-	VERB
ijtc-1001	34	10	examine	examine	ADJ
ijtc-1001	34	11	esg	esg	NOUN
ijtc-1001	34	12	performance	performance	NOUN
ijtc-1001	34	13	is	be	AUX
ijtc-1001	34	14	not	not	PART
ijtc-1001	34	15	only	only	ADV
ijtc-1001	34	16	because	because	SCONJ
ijtc-1001	34	17	there	there	PRON
ijtc-1001	34	18	are	be	VERB
ijtc-1001	34	19	different	different	ADJ
ijtc-1001	34	20	results	result	NOUN
ijtc-1001	34	21	,	,	PUNCT
ijtc-1001	34	22	but	but	CCONJ
ijtc-1001	34	23	because	because	SCONJ
ijtc-1001	34	24	the	the	DET
ijtc-1001	34	25	capital	capital	NOUN
ijtc-1001	34	26	market	market	NOUN
ijtc-1001	34	27	in	in	ADP
ijtc-1001	34	28	indonesia	indonesia	PROPN
ijtc-1001	34	29	is	be	AUX
ijtc-1001	34	30	not	not	PART
ijtc-1001	34	31	efficient	efficient	ADJ
ijtc-1001	34	32	so	so	SCONJ
ijtc-1001	34	33	that	that	SCONJ
ijtc-1001	34	34	the	the	DET
ijtc-1001	34	35	ability	ability	NOUN
ijtc-1001	34	36	of	of	ADP
ijtc-1001	34	37	capital	capital	NOUN
ijtc-1001	34	38	market	market	NOUN
ijtc-1001	34	39	players	player	NOUN
ijtc-1001	34	40	to	to	PART
ijtc-1001	34	41	process	process	VERB
ijtc-1001	34	42	information	information	NOUN
ijtc-1001	34	43	and	and	CCONJ
ijtc-1001	34	44	the	the	DET
ijtc-1001	34	45	amount	amount	NOUN
ijtc-1001	34	46	of	of	ADP
ijtc-1001	34	47	information	information	NOUN
ijtc-1001	34	48	is	be	AUX
ijtc-1001	34	49	also	also	ADV
ijtc-1001	34	50	still	still	ADV
ijtc-1001	34	51	very	very	ADV
ijtc-1001	34	52	limited	limited	ADJ
ijtc-1001	34	53	.	.	PUNCT
ijtc-1001	35	1	in	in	ADP
ijtc-1001	35	2	addition	addition	NOUN
ijtc-1001	35	3	,	,	PUNCT
ijtc-1001	35	4	a	a	DET
ijtc-1001	35	5	previous	previous	ADJ
ijtc-1001	35	6	study	study	NOUN
ijtc-1001	35	7	(	(	PUNCT
ijtc-1001	35	8	lubis	lubis	PROPN
ijtc-1001	35	9	&	&	CCONJ
ijtc-1001	35	10	rokhim	rokhim	NOUN
ijtc-1001	35	11	,	,	PUNCT
ijtc-1001	35	12	2021b	2021b	NUM
ijtc-1001	35	13	)	)	PUNCT
ijtc-1001	35	14	it	it	PRON
ijtc-1001	35	15	also	also	ADV
ijtc-1001	35	16	elaborated	elaborate	VERB
ijtc-1001	35	17	on	on	ADP
ijtc-1001	35	18	the	the	DET
ijtc-1001	35	19	competitive	competitive	ADJ
ijtc-1001	35	20	advantage	advantage	NOUN
ijtc-1001	35	21	that	that	PRON
ijtc-1001	35	22	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1001	35	23	the	the	DET
ijtc-1001	35	24	effect	effect	NOUN
ijtc-1001	35	25	of	of	ADP
ijtc-1001	35	26	accrual	accrual	ADJ
ijtc-1001	35	27	earnings	earning	NOUN
ijtc-1001	35	28	management	management	NOUN
ijtc-1001	35	29	and	and	CCONJ
ijtc-1001	35	30	real	real	ADJ
ijtc-1001	35	31	earnings	earning	NOUN
ijtc-1001	35	32	management	management	NOUN
ijtc-1001	35	33	on	on	ADP
ijtc-1001	35	34	environmental	environmental	ADJ
ijtc-1001	35	35	,	,	PUNCT
ijtc-1001	35	36	social	social	ADJ
ijtc-1001	35	37	,	,	PUNCT
ijtc-1001	35	38	and	and	CCONJ
ijtc-1001	35	39	governance	governance	NOUN
ijtc-1001	35	40	(	(	PUNCT
ijtc-1001	35	41	esg	esg	NOUN
ijtc-1001	35	42	)	)	PUNCT
ijtc-1001	35	43	reporting	reporting	NOUN
ijtc-1001	35	44	performance	performance	NOUN
ijtc-1001	35	45	fadhilah	fadhilah	NOUN
ijtc-1001	35	46	and	and	CCONJ
ijtc-1001	35	47	suranta	suranta	VERB
ijtc-1001	35	48	79	79	NUM
ijtc-1001	35	49	|	|	ADV
ijtc-1001	35	50	ilomata	ilomata	PROPN
ijtc-1001	35	51	international	international	ADJ
ijtc-1001	35	52	journal	journal	NOUN
ijtc-1001	35	53	of	of	ADP
ijtc-1001	35	54	tax	tax	PROPN
ijtc-1001	35	55	&	&	CCONJ
ijtc-1001	35	56	accounting	accounting	PROPN
ijtc-1001	35	57	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1001	35	58	could	could	AUX
ijtc-1001	35	59	strengthen	strengthen	VERB
ijtc-1001	35	60	the	the	DET
ijtc-1001	35	61	correlation	correlation	NOUN
ijtc-1001	35	62	between	between	ADP
ijtc-1001	35	63	esg	esg	PROPN
ijtc-1001	35	64	disclosure	disclosure	NOUN
ijtc-1001	35	65	and	and	CCONJ
ijtc-1001	35	66	company	company	NOUN
ijtc-1001	35	67	performance	performance	NOUN
ijtc-1001	35	68	.	.	PUNCT
ijtc-1001	36	1	thus	thus	ADV
ijtc-1001	36	2	,	,	PUNCT
ijtc-1001	36	3	companies	company	NOUN
ijtc-1001	36	4	that	that	PRON
ijtc-1001	36	5	disclose	disclose	VERB
ijtc-1001	36	6	higher	high	ADJ
ijtc-1001	36	7	levels	level	NOUN
ijtc-1001	36	8	of	of	ADP
ijtc-1001	36	9	esg	esg	PROPN
ijtc-1001	36	10	aim	aim	VERB
ijtc-1001	36	11	to	to	PART
ijtc-1001	36	12	attain	attain	VERB
ijtc-1001	36	13	a	a	DET
ijtc-1001	36	14	more	more	ADV
ijtc-1001	36	15	significant	significant	ADJ
ijtc-1001	36	16	competitive	competitive	ADJ
ijtc-1001	36	17	edge	edge	NOUN
ijtc-1001	36	18	compared	compare	VERB
ijtc-1001	36	19	to	to	ADP
ijtc-1001	36	20	those	those	PRON
ijtc-1001	36	21	revealing	reveal	VERB
ijtc-1001	36	22	fewer	few	ADJ
ijtc-1001	36	23	esg	esg	NOUN
ijtc-1001	36	24	aspects	aspect	NOUN
ijtc-1001	36	25	.	.	PUNCT
ijtc-1001	37	1	although	although	SCONJ
ijtc-1001	37	2	all	all	DET
ijtc-1001	37	3	companies	company	NOUN
ijtc-1001	37	4	have	have	AUX
ijtc-1001	37	5	considered	consider	VERB
ijtc-1001	37	6	esg	esg	NOUN
ijtc-1001	37	7	as	as	ADP
ijtc-1001	37	8	one	one	NUM
ijtc-1001	37	9	of	of	ADP
ijtc-1001	37	10	the	the	DET
ijtc-1001	37	11	key	key	ADJ
ijtc-1001	37	12	indicators	indicator	NOUN
ijtc-1001	37	13	in	in	ADP
ijtc-1001	37	14	explaining	explain	VERB
ijtc-1001	37	15	the	the	DET
ijtc-1001	37	16	progress	progress	NOUN
ijtc-1001	37	17	of	of	ADP
ijtc-1001	37	18	the	the	DET
ijtc-1001	37	19	company	company	NOUN
ijtc-1001	37	20	,	,	PUNCT
ijtc-1001	37	21	so	so	SCONJ
ijtc-1001	37	22	that	that	SCONJ
ijtc-1001	37	23	by	by	ADP
ijtc-1001	37	24	disclosing	disclose	VERB
ijtc-1001	37	25	esg	esg	NOUN
ijtc-1001	37	26	it	it	PRON
ijtc-1001	37	27	is	be	AUX
ijtc-1001	37	28	an	an	DET
ijtc-1001	37	29	effort	effort	NOUN
ijtc-1001	37	30	to	to	PART
ijtc-1001	37	31	reduce	reduce	VERB
ijtc-1001	37	32	information	information	NOUN
ijtc-1001	37	33	asymmetry	asymmetry	NOUN
ijtc-1001	37	34	and	and	CCONJ
ijtc-1001	37	35	solve	solve	VERB
ijtc-1001	37	36	agency	agency	NOUN
ijtc-1001	37	37	problems	problem	NOUN
ijtc-1001	37	38	.	.	PUNCT
ijtc-1001	38	1	investors	investor	NOUN
ijtc-1001	38	2	utilize	utilize	VERB
ijtc-1001	38	3	esg	esg	NOUN
ijtc-1001	38	4	disclosure	disclosure	NOUN
ijtc-1001	38	5	and	and	CCONJ
ijtc-1001	38	6	financial	financial	ADJ
ijtc-1001	38	7	statements	statement	NOUN
ijtc-1001	38	8	as	as	ADP
ijtc-1001	38	9	key	key	ADJ
ijtc-1001	38	10	indicators	indicator	NOUN
ijtc-1001	38	11	for	for	ADP
ijtc-1001	38	12	evaluating	evaluate	VERB
ijtc-1001	38	13	company	company	NOUN
ijtc-1001	38	14	performance	performance	NOUN
ijtc-1001	38	15	.	.	PUNCT
ijtc-1001	39	1	however	however	ADV
ijtc-1001	39	2	,	,	PUNCT
ijtc-1001	39	3	while	while	SCONJ
ijtc-1001	39	4	financial	financial	ADJ
ijtc-1001	39	5	performance	performance	NOUN
ijtc-1001	39	6	stands	stand	VERB
ijtc-1001	39	7	as	as	ADP
ijtc-1001	39	8	one	one	NUM
ijtc-1001	39	9	measure	measure	NOUN
ijtc-1001	39	10	,	,	PUNCT
ijtc-1001	39	11	esg	esg	PROPN
ijtc-1001	39	12	disclosure	disclosure	NOUN
ijtc-1001	39	13	is	be	AUX
ijtc-1001	39	14	also	also	ADV
ijtc-1001	39	15	considered	consider	VERB
ijtc-1001	39	16	pivotal	pivotal	ADJ
ijtc-1001	39	17	.	.	PUNCT
ijtc-1001	40	1	the	the	DET
ijtc-1001	40	2	attention	attention	NOUN
ijtc-1001	40	3	a	a	DET
ijtc-1001	40	4	company	company	NOUN
ijtc-1001	40	5	allocates	allocate	NOUN
ijtc-1001	40	6	to	to	ADP
ijtc-1001	40	7	esg	esg	PROPN
ijtc-1001	40	8	practices	practice	NOUN
ijtc-1001	40	9	serves	serve	VERB
ijtc-1001	40	10	as	as	ADP
ijtc-1001	40	11	an	an	DET
ijtc-1001	40	12	essential	essential	ADJ
ijtc-1001	40	13	metric	metric	NOUN
ijtc-1001	40	14	for	for	ADP
ijtc-1001	40	15	investors	investor	NOUN
ijtc-1001	40	16	assessing	assess	VERB
ijtc-1001	40	17	its	its	PRON
ijtc-1001	40	18	performance	performance	NOUN
ijtc-1001	40	19	alongside	alongside	ADP
ijtc-1001	40	20	financial	financial	ADJ
ijtc-1001	40	21	aspects	aspect	NOUN
ijtc-1001	40	22	.	.	PUNCT
ijtc-1001	41	1	nonetheless	nonetheless	ADV
ijtc-1001	41	2	,	,	PUNCT
ijtc-1001	41	3	there	there	PRON
ijtc-1001	41	4	's	be	VERB
ijtc-1001	41	5	a	a	DET
ijtc-1001	41	6	conflict	conflict	NOUN
ijtc-1001	41	7	concerning	concern	VERB
ijtc-1001	41	8	financial	financial	ADJ
ijtc-1001	41	9	performance	performance	NOUN
ijtc-1001	41	10	,	,	PUNCT
ijtc-1001	41	11	where	where	SCONJ
ijtc-1001	41	12	the	the	DET
ijtc-1001	41	13	interests	interest	NOUN
ijtc-1001	41	14	of	of	ADP
ijtc-1001	41	15	company	company	NOUN
ijtc-1001	41	16	management	management	NOUN
ijtc-1001	41	17	often	often	ADV
ijtc-1001	41	18	lead	lead	VERB
ijtc-1001	41	19	to	to	ADP
ijtc-1001	41	20	misleading	mislead	VERB
ijtc-1001	41	21	financial	financial	ADJ
ijtc-1001	41	22	statements	statement	NOUN
ijtc-1001	41	23	.	.	PUNCT
ijtc-1001	42	1	these	these	DET
ijtc-1001	42	2	statements	statement	NOUN
ijtc-1001	42	3	might	might	AUX
ijtc-1001	42	4	not	not	PART
ijtc-1001	42	5	accurately	accurately	ADV
ijtc-1001	42	6	portray	portray	VERB
ijtc-1001	42	7	the	the	DET
ijtc-1001	42	8	company	company	NOUN
ijtc-1001	42	9	's	's	PART
ijtc-1001	42	10	actual	actual	ADJ
ijtc-1001	42	11	condition	condition	NOUN
ijtc-1001	42	12	due	due	ADP
ijtc-1001	42	13	to	to	ADP
ijtc-1001	42	14	manipulation	manipulation	NOUN
ijtc-1001	42	15	,	,	PUNCT
ijtc-1001	42	16	predominantly	predominantly	ADV
ijtc-1001	42	17	through	through	ADP
ijtc-1001	42	18	earnings	earning	NOUN
ijtc-1001	42	19	management	management	NOUN
ijtc-1001	42	20	.	.	PUNCT
ijtc-1001	43	1	earnings	earning	NOUN
ijtc-1001	43	2	management	management	NOUN
ijtc-1001	43	3	serves	serve	VERB
ijtc-1001	43	4	the	the	DET
ijtc-1001	43	5	purpose	purpose	NOUN
ijtc-1001	43	6	of	of	ADP
ijtc-1001	43	7	enhancing	enhance	VERB
ijtc-1001	43	8	the	the	DET
ijtc-1001	43	9	appearance	appearance	NOUN
ijtc-1001	43	10	of	of	ADP
ijtc-1001	43	11	financial	financial	ADJ
ijtc-1001	43	12	statements	statement	NOUN
ijtc-1001	43	13	.	.	PUNCT
ijtc-1001	44	1	essentially	essentially	ADV
ijtc-1001	44	2	,	,	PUNCT
ijtc-1001	44	3	it	it	PRON
ijtc-1001	44	4	aligns	align	VERB
ijtc-1001	44	5	the	the	DET
ijtc-1001	44	6	company	company	NOUN
ijtc-1001	44	7	's	's	PART
ijtc-1001	44	8	financials	financial	NOUN
ijtc-1001	44	9	with	with	ADP
ijtc-1001	44	10	management	management	NOUN
ijtc-1001	44	11	's	's	PART
ijtc-1001	44	12	preferences	preference	NOUN
ijtc-1001	44	13	,	,	PUNCT
ijtc-1001	44	14	aiming	aim	VERB
ijtc-1001	44	15	to	to	PART
ijtc-1001	44	16	present	present	VERB
ijtc-1001	44	17	an	an	DET
ijtc-1001	44	18	improved	improved	ADJ
ijtc-1001	44	19	economic	economic	ADJ
ijtc-1001	44	20	position	position	NOUN
ijtc-1001	44	21	.	.	PUNCT
ijtc-1001	45	1	the	the	DET
ijtc-1001	45	2	research	research	NOUN
ijtc-1001	45	3	by	by	ADP
ijtc-1001	45	4	(	(	PUNCT
ijtc-1001	45	5	almubarak	almubarak	NOUN
ijtc-1001	45	6	et	et	PROPN
ijtc-1001	45	7	al	al	PROPN
ijtc-1001	45	8	.	.	PROPN
ijtc-1001	45	9	,	,	PUNCT
ijtc-1001	45	10	2023	2023	NUM
ijtc-1001	45	11	)	)	PUNCT
ijtc-1001	45	12	indicates	indicate	VERB
ijtc-1001	45	13	a	a	DET
ijtc-1001	45	14	substantial	substantial	ADJ
ijtc-1001	45	15	and	and	CCONJ
ijtc-1001	45	16	positive	positive	ADJ
ijtc-1001	45	17	link	link	NOUN
ijtc-1001	45	18	between	between	ADP
ijtc-1001	45	19	earnings	earning	NOUN
ijtc-1001	45	20	management	management	NOUN
ijtc-1001	45	21	practices	practice	NOUN
ijtc-1001	45	22	and	and	CCONJ
ijtc-1001	45	23	esg	esg	NOUN
ijtc-1001	45	24	.	.	PUNCT
ijtc-1001	46	1	this	this	PRON
ijtc-1001	46	2	suggests	suggest	VERB
ijtc-1001	46	3	that	that	SCONJ
ijtc-1001	46	4	disclosing	disclose	VERB
ijtc-1001	46	5	environmental	environmental	ADJ
ijtc-1001	46	6	,	,	PUNCT
ijtc-1001	46	7	social	social	ADJ
ijtc-1001	46	8	,	,	PUNCT
ijtc-1001	46	9	and	and	CCONJ
ijtc-1001	46	10	governance	governance	NOUN
ijtc-1001	46	11	data	datum	NOUN
ijtc-1001	46	12	heightens	heighten	VERB
ijtc-1001	46	13	the	the	DET
ijtc-1001	46	14	likelihood	likelihood	NOUN
ijtc-1001	46	15	of	of	ADP
ijtc-1001	46	16	successful	successful	ADJ
ijtc-1001	46	17	earnings	earning	NOUN
ijtc-1001	46	18	management	management	NOUN
ijtc-1001	46	19	.	.	PUNCT
ijtc-1001	47	1	fundamentally	fundamentally	ADV
ijtc-1001	47	2	,	,	PUNCT
ijtc-1001	47	3	managers	manager	NOUN
ijtc-1001	47	4	use	use	VERB
ijtc-1001	47	5	esg	esg	NOUN
ijtc-1001	47	6	disclosures	disclosure	NOUN
ijtc-1001	47	7	to	to	PART
ijtc-1001	47	8	manage	manage	VERB
ijtc-1001	47	9	stakeholders	stakeholder	NOUN
ijtc-1001	47	10	'	'	PART
ijtc-1001	47	11	perceptions	perception	NOUN
ijtc-1001	47	12	and	and	CCONJ
ijtc-1001	47	13	conceal	conceal	VERB
ijtc-1001	47	14	their	their	PRON
ijtc-1001	47	15	underlying	underlie	VERB
ijtc-1001	47	16	intentions	intention	NOUN
ijtc-1001	47	17	.	.	PUNCT
ijtc-1001	48	1	esg	esg	NOUN
ijtc-1001	48	2	disclosures	disclosure	NOUN
ijtc-1001	48	3	create	create	VERB
ijtc-1001	48	4	a	a	DET
ijtc-1001	48	5	better	well	ADJ
ijtc-1001	48	6	level	level	NOUN
ijtc-1001	48	7	of	of	ADP
ijtc-1001	48	8	transparency	transparency	NOUN
ijtc-1001	48	9	in	in	ADP
ijtc-1001	48	10	the	the	DET
ijtc-1001	48	11	financial	financial	ADJ
ijtc-1001	48	12	statements	statement	NOUN
ijtc-1001	48	13	,	,	PUNCT
ijtc-1001	48	14	which	which	PRON
ijtc-1001	48	15	supports	support	VERB
ijtc-1001	48	16	the	the	DET
ijtc-1001	48	17	match	match	NOUN
ijtc-1001	48	18	between	between	ADP
ijtc-1001	48	19	the	the	DET
ijtc-1001	48	20	expectations	expectation	NOUN
ijtc-1001	48	21	desired	desire	VERB
ijtc-1001	48	22	by	by	ADP
ijtc-1001	48	23	investors	investor	NOUN
ijtc-1001	48	24	and	and	CCONJ
ijtc-1001	48	25	those	those	PRON
ijtc-1001	48	26	desired	desire	VERB
ijtc-1001	48	27	by	by	ADP
ijtc-1001	48	28	the	the	DET
ijtc-1001	48	29	company	company	NOUN
ijtc-1001	48	30	.	.	PUNCT
ijtc-1001	49	1	for	for	ADP
ijtc-1001	49	2	example	example	NOUN
ijtc-1001	49	3	,	,	PUNCT
ijtc-1001	49	4	a	a	DET
ijtc-1001	49	5	business	business	NOUN
ijtc-1001	49	6	organization	organization	NOUN
ijtc-1001	49	7	with	with	ADP
ijtc-1001	49	8	weak	weak	ADJ
ijtc-1001	49	9	corporate	corporate	ADJ
ijtc-1001	49	10	governance	governance	NOUN
ijtc-1001	49	11	will	will	AUX
ijtc-1001	49	12	normally	normally	ADV
ijtc-1001	49	13	attempt	attempt	VERB
ijtc-1001	49	14	all	all	DET
ijtc-1001	49	15	actions	action	NOUN
ijtc-1001	49	16	that	that	PRON
ijtc-1001	49	17	harm	harm	VERB
ijtc-1001	49	18	shareholders	shareholder	NOUN
ijtc-1001	49	19	,	,	PUNCT
ijtc-1001	49	20	which	which	PRON
ijtc-1001	49	21	results	result	VERB
ijtc-1001	49	22	in	in	ADP
ijtc-1001	49	23	earnings	earning	NOUN
ijtc-1001	49	24	management	management	NOUN
ijtc-1001	49	25	being	be	AUX
ijtc-1001	49	26	the	the	DET
ijtc-1001	49	27	center	center	NOUN
ijtc-1001	49	28	of	of	ADP
ijtc-1001	49	29	attention	attention	NOUN
ijtc-1001	49	30	or	or	CCONJ
ijtc-1001	49	31	the	the	DET
ijtc-1001	49	32	main	main	ADJ
ijtc-1001	49	33	spotlight	spotlight	NOUN
ijtc-1001	49	34	.	.	PUNCT
ijtc-1001	50	1	this	this	PRON
ijtc-1001	50	2	is	be	AUX
ijtc-1001	50	3	reinforced	reinforce	VERB
ijtc-1001	50	4	by	by	ADP
ijtc-1001	50	5	the	the	DET
ijtc-1001	50	6	condition	condition	NOUN
ijtc-1001	50	7	that	that	SCONJ
ijtc-1001	50	8	the	the	DET
ijtc-1001	50	9	company	company	NOUN
ijtc-1001	50	10	has	have	VERB
ijtc-1001	50	11	a	a	DET
ijtc-1001	50	12	fairly	fairly	ADV
ijtc-1001	50	13	weak	weak	ADJ
ijtc-1001	50	14	corporate	corporate	ADJ
ijtc-1001	50	15	governance	governance	NOUN
ijtc-1001	50	16	,	,	PUNCT
ijtc-1001	50	17	so	so	SCONJ
ijtc-1001	50	18	that	that	SCONJ
ijtc-1001	50	19	management	management	NOUN
ijtc-1001	50	20	tends	tend	VERB
ijtc-1001	50	21	to	to	PART
ijtc-1001	50	22	be	be	AUX
ijtc-1001	50	23	able	able	ADJ
ijtc-1001	50	24	to	to	PART
ijtc-1001	50	25	take	take	VERB
ijtc-1001	50	26	all	all	DET
ijtc-1001	50	27	actions	action	NOUN
ijtc-1001	50	28	that	that	PRON
ijtc-1001	50	29	will	will	AUX
ijtc-1001	50	30	harm	harm	VERB
ijtc-1001	50	31	shareholders	shareholder	NOUN
ijtc-1001	50	32	,	,	PUNCT
ijtc-1001	50	33	by	by	ADP
ijtc-1001	50	34	focusing	focus	VERB
ijtc-1001	50	35	more	more	ADJ
ijtc-1001	50	36	attention	attention	NOUN
ijtc-1001	50	37	on	on	ADP
ijtc-1001	50	38	efforts	effort	NOUN
ijtc-1001	50	39	to	to	PART
ijtc-1001	50	40	carry	carry	VERB
ijtc-1001	50	41	out	out	ADP
ijtc-1001	50	42	earnings	earning	NOUN
ijtc-1001	50	43	management	management	NOUN
ijtc-1001	50	44	.	.	PUNCT
ijtc-1001	51	1	there	there	PRON
ijtc-1001	51	2	are	be	VERB
ijtc-1001	51	3	two	two	NUM
ijtc-1001	51	4	methods	method	NOUN
ijtc-1001	51	5	for	for	ADP
ijtc-1001	51	6	conducting	conduct	VERB
ijtc-1001	51	7	earnings	earning	NOUN
ijtc-1001	51	8	management	management	NOUN
ijtc-1001	51	9	:	:	PUNCT
ijtc-1001	51	10	accrual	accrual	ADJ
ijtc-1001	51	11	-	-	PUNCT
ijtc-1001	51	12	based	base	VERB
ijtc-1001	51	13	earnings	earning	NOUN
ijtc-1001	51	14	management	management	NOUN
ijtc-1001	51	15	and	and	CCONJ
ijtc-1001	51	16	tangible	tangible	ADJ
ijtc-1001	51	17	/	/	SYM
ijtc-1001	51	18	real	real	ADJ
ijtc-1001	51	19	earnings	earning	NOUN
ijtc-1001	51	20	management	management	NOUN
ijtc-1001	51	21	.	.	PUNCT
ijtc-1001	52	1	the	the	DET
ijtc-1001	52	2	aim	aim	NOUN
ijtc-1001	52	3	of	of	ADP
ijtc-1001	52	4	this	this	DET
ijtc-1001	52	5	investigation	investigation	NOUN
ijtc-1001	52	6	is	be	AUX
ijtc-1001	52	7	to	to	PART
ijtc-1001	52	8	explore	explore	VERB
ijtc-1001	52	9	potential	potential	ADJ
ijtc-1001	52	10	variances	variance	NOUN
ijtc-1001	52	11	in	in	ADP
ijtc-1001	52	12	accrual	accrual	ADJ
ijtc-1001	52	13	-	-	PUNCT
ijtc-1001	52	14	based	base	VERB
ijtc-1001	52	15	earnings	earning	NOUN
ijtc-1001	52	16	management	management	NOUN
ijtc-1001	52	17	and	and	CCONJ
ijtc-1001	52	18	tangible	tangible	ADJ
ijtc-1001	52	19	earnings	earning	NOUN
ijtc-1001	52	20	management	management	NOUN
ijtc-1001	52	21	practices	practice	NOUN
ijtc-1001	52	22	among	among	ADP
ijtc-1001	52	23	companies	company	NOUN
ijtc-1001	52	24	listed	list	VERB
ijtc-1001	52	25	in	in	ADP
ijtc-1001	52	26	the	the	DET
ijtc-1001	52	27	esg	esg	PROPN
ijtc-1001	52	28	score	score	NOUN
ijtc-1001	52	29	rankings	ranking	NOUN
ijtc-1001	52	30	.	.	PUNCT
ijtc-1001	53	1	additionally	additionally	ADV
ijtc-1001	53	2	,	,	PUNCT
ijtc-1001	53	3	it	it	PRON
ijtc-1001	53	4	seeks	seek	VERB
ijtc-1001	53	5	to	to	PART
ijtc-1001	53	6	analyze	analyze	VERB
ijtc-1001	53	7	the	the	DET
ijtc-1001	53	8	impact	impact	NOUN
ijtc-1001	53	9	of	of	ADP
ijtc-1001	53	10	both	both	CCONJ
ijtc-1001	53	11	accrual	accrual	ADJ
ijtc-1001	53	12	-	-	PUNCT
ijtc-1001	53	13	based	base	VERB
ijtc-1001	53	14	and	and	CCONJ
ijtc-1001	53	15	tangible	tangible	ADJ
ijtc-1001	53	16	earnings	earning	NOUN
ijtc-1001	53	17	management	management	NOUN
ijtc-1001	53	18	on	on	ADP
ijtc-1001	53	19	the	the	DET
ijtc-1001	53	20	environmental	environmental	ADJ
ijtc-1001	53	21	,	,	PUNCT
ijtc-1001	53	22	social	social	ADJ
ijtc-1001	53	23	,	,	PUNCT
ijtc-1001	53	24	and	and	CCONJ
ijtc-1001	53	25	governance	governance	NOUN
ijtc-1001	53	26	(	(	PUNCT
ijtc-1001	53	27	esg	esg	NOUN
ijtc-1001	53	28	)	)	PUNCT
ijtc-1001	53	29	performance	performance	NOUN
ijtc-1001	53	30	.	.	PUNCT
ijtc-1001	54	1	this	this	DET
ijtc-1001	54	2	study	study	NOUN
ijtc-1001	54	3	mirrors	mirror	VERB
ijtc-1001	54	4	a	a	DET
ijtc-1001	54	5	prior	prior	ADJ
ijtc-1001	54	6	research	research	NOUN
ijtc-1001	54	7	endeavor	endeavor	NOUN
ijtc-1001	54	8	by	by	ADP
ijtc-1001	54	9	(	(	PUNCT
ijtc-1001	54	10	khuong	khuong	PROPN
ijtc-1001	54	11	et	et	PROPN
ijtc-1001	54	12	al	al	PROPN
ijtc-1001	54	13	.	.	PROPN
ijtc-1001	54	14	,	,	PUNCT
ijtc-1001	54	15	2023	2023	NUM
ijtc-1001	54	16	)	)	PUNCT
ijtc-1001	54	17	,	,	PUNCT
ijtc-1001	54	18	wherein	wherein	SCONJ
ijtc-1001	54	19	the	the	DET
ijtc-1001	54	20	findings	finding	NOUN
ijtc-1001	54	21	indicated	indicate	VERB
ijtc-1001	54	22	a	a	DET
ijtc-1001	54	23	positive	positive	ADJ
ijtc-1001	54	24	correlation	correlation	NOUN
ijtc-1001	54	25	between	between	ADP
ijtc-1001	54	26	real	real	ADJ
ijtc-1001	54	27	earnings	earning	NOUN
ijtc-1001	54	28	management	management	NOUN
ijtc-1001	54	29	and	and	CCONJ
ijtc-1001	54	30	corporate	corporate	ADJ
ijtc-1001	54	31	social	social	ADJ
ijtc-1001	54	32	responsibility	responsibility	NOUN
ijtc-1001	54	33	(	(	PUNCT
ijtc-1001	54	34	csr	csr	NOUN
ijtc-1001	54	35	)	)	PUNCT
ijtc-1001	54	36	,	,	PUNCT
ijtc-1001	54	37	while	while	SCONJ
ijtc-1001	54	38	accrual	accrual	ADJ
ijtc-1001	54	39	earnings	earning	NOUN
ijtc-1001	54	40	management	management	NOUN
ijtc-1001	54	41	exhibited	exhibit	VERB
ijtc-1001	54	42	a	a	DET
ijtc-1001	54	43	negative	negative	ADJ
ijtc-1001	54	44	association	association	NOUN
ijtc-1001	54	45	with	with	ADP
ijtc-1001	54	46	csr	csr	PROPN
ijtc-1001	54	47	.	.	PROPN
ijtc-1001	54	48	however	however	ADV
ijtc-1001	54	49	,	,	PUNCT
ijtc-1001	54	50	this	this	DET
ijtc-1001	54	51	study	study	NOUN
ijtc-1001	54	52	diverges	diverge	VERB
ijtc-1001	54	53	from	from	ADP
ijtc-1001	54	54	the	the	DET
ijtc-1001	54	55	previous	previous	ADJ
ijtc-1001	54	56	research	research	NOUN
ijtc-1001	54	57	by	by	ADP
ijtc-1001	54	58	focusing	focus	VERB
ijtc-1001	54	59	on	on	ADP
ijtc-1001	54	60	companies	company	NOUN
ijtc-1001	54	61	specifically	specifically	ADV
ijtc-1001	54	62	assessed	assess	VERB
ijtc-1001	54	63	through	through	ADP
ijtc-1001	54	64	environmental	environmental	ADJ
ijtc-1001	54	65	,	,	PUNCT
ijtc-1001	54	66	social	social	ADJ
ijtc-1001	54	67	,	,	PUNCT
ijtc-1001	54	68	and	and	CCONJ
ijtc-1001	54	69	governance	governance	NOUN
ijtc-1001	54	70	(	(	PUNCT
ijtc-1001	54	71	esg	esg	NOUN
ijtc-1001	54	72	)	)	PUNCT
ijtc-1001	54	73	scoring	scoring	NOUN
ijtc-1001	54	74	.	.	PUNCT
ijtc-1001	55	1	the	the	DET
ijtc-1001	55	2	rationale	rationale	NOUN
ijtc-1001	55	3	for	for	ADP
ijtc-1001	55	4	using	use	VERB
ijtc-1001	55	5	companies	company	NOUN
ijtc-1001	55	6	with	with	ADP
ijtc-1001	55	7	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1001	55	8	the	the	DET
ijtc-1001	55	9	effect	effect	NOUN
ijtc-1001	55	10	of	of	ADP
ijtc-1001	55	11	accrual	accrual	ADJ
ijtc-1001	55	12	earnings	earning	NOUN
ijtc-1001	55	13	management	management	NOUN
ijtc-1001	55	14	and	and	CCONJ
ijtc-1001	55	15	real	real	ADJ
ijtc-1001	55	16	earnings	earning	NOUN
ijtc-1001	55	17	management	management	NOUN
ijtc-1001	55	18	on	on	ADP
ijtc-1001	55	19	environmental	environmental	ADJ
ijtc-1001	55	20	,	,	PUNCT
ijtc-1001	55	21	social	social	ADJ
ijtc-1001	55	22	,	,	PUNCT
ijtc-1001	55	23	and	and	CCONJ
ijtc-1001	55	24	governance	governance	NOUN
ijtc-1001	55	25	(	(	PUNCT
ijtc-1001	55	26	esg	esg	NOUN
ijtc-1001	55	27	)	)	PUNCT
ijtc-1001	55	28	reporting	reporting	NOUN
ijtc-1001	55	29	performance	performance	NOUN
ijtc-1001	55	30	fadhilah	fadhilah	NOUN
ijtc-1001	55	31	and	and	CCONJ
ijtc-1001	55	32	suranta	suranta	VERB
ijtc-1001	55	33	80	80	NUM
ijtc-1001	55	34	|	|	ADV
ijtc-1001	55	35	ilomata	ilomata	PROPN
ijtc-1001	55	36	international	international	ADJ
ijtc-1001	55	37	journal	journal	NOUN
ijtc-1001	55	38	of	of	ADP
ijtc-1001	55	39	tax	tax	PROPN
ijtc-1001	55	40	&	&	CCONJ
ijtc-1001	55	41	accounting	accounting	PROPN
ijtc-1001	55	42	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1001	55	43	esg	esg	PROPN
ijtc-1001	55	44	scores	score	NOUN
ijtc-1001	55	45	lies	lie	VERB
ijtc-1001	55	46	in	in	ADP
ijtc-1001	55	47	their	their	PRON
ijtc-1001	55	48	higher	high	ADJ
ijtc-1001	55	49	level	level	NOUN
ijtc-1001	55	50	of	of	ADP
ijtc-1001	55	51	financial	financial	ADJ
ijtc-1001	55	52	transparency	transparency	NOUN
ijtc-1001	55	53	,	,	PUNCT
ijtc-1001	55	54	which	which	PRON
ijtc-1001	55	55	aids	aid	VERB
ijtc-1001	55	56	in	in	ADP
ijtc-1001	55	57	aligning	align	VERB
ijtc-1001	55	58	investor	investor	NOUN
ijtc-1001	55	59	expectations	expectation	NOUN
ijtc-1001	55	60	with	with	ADP
ijtc-1001	55	61	those	those	PRON
ijtc-1001	55	62	of	of	ADP
ijtc-1001	55	63	the	the	DET
ijtc-1001	55	64	company	company	NOUN
ijtc-1001	55	65	.	.	PUNCT
ijtc-1001	56	1	agency	agency	NOUN
ijtc-1001	56	2	theory	theory	NOUN
ijtc-1001	56	3	agency	agency	NOUN
ijtc-1001	56	4	relationships	relationship	NOUN
ijtc-1001	56	5	are	be	AUX
ijtc-1001	56	6	formed	form	VERB
ijtc-1001	56	7	through	through	ADP
ijtc-1001	56	8	contractual	contractual	ADJ
ijtc-1001	56	9	agreements	agreement	NOUN
ijtc-1001	56	10	in	in	ADP
ijtc-1001	56	11	which	which	PRON
ijtc-1001	56	12	one	one	NUM
ijtc-1001	56	13	or	or	CCONJ
ijtc-1001	56	14	more	more	ADJ
ijtc-1001	56	15	individuals	individual	NOUN
ijtc-1001	56	16	(	(	PUNCT
ijtc-1001	56	17	principals	principal	NOUN
ijtc-1001	56	18	)	)	PUNCT
ijtc-1001	56	19	request	request	VERB
ijtc-1001	56	20	the	the	DET
ijtc-1001	56	21	services	service	NOUN
ijtc-1001	56	22	of	of	ADP
ijtc-1001	56	23	another	another	DET
ijtc-1001	56	24	individual	individual	NOUN
ijtc-1001	56	25	(	(	PUNCT
ijtc-1001	56	26	agent	agent	NOUN
ijtc-1001	56	27	)	)	PUNCT
ijtc-1001	56	28	to	to	PART
ijtc-1001	56	29	perform	perform	VERB
ijtc-1001	56	30	a	a	DET
ijtc-1001	56	31	specific	specific	ADJ
ijtc-1001	56	32	task	task	NOUN
ijtc-1001	56	33	on	on	ADP
ijtc-1001	56	34	their	their	PRON
ijtc-1001	56	35	behalf	behalf	NOUN
ijtc-1001	56	36	.	.	PUNCT
ijtc-1001	57	1	the	the	DET
ijtc-1001	57	2	agent	agent	NOUN
ijtc-1001	57	3	is	be	AUX
ijtc-1001	57	4	granted	grant	VERB
ijtc-1001	57	5	decision	decision	NOUN
ijtc-1001	57	6	-	-	PUNCT
ijtc-1001	57	7	making	make	VERB
ijtc-1001	57	8	authority	authority	NOUN
ijtc-1001	57	9	for	for	ADP
ijtc-1001	57	10	the	the	DET
ijtc-1001	57	11	task	task	NOUN
ijtc-1001	57	12	.	.	PUNCT
ijtc-1001	58	1	in	in	ADP
ijtc-1001	58	2	situations	situation	NOUN
ijtc-1001	58	3	where	where	SCONJ
ijtc-1001	58	4	both	both	DET
ijtc-1001	58	5	parties	party	NOUN
ijtc-1001	58	6	aim	aim	VERB
ijtc-1001	58	7	to	to	PART
ijtc-1001	58	8	maximize	maximize	VERB
ijtc-1001	58	9	their	their	PRON
ijtc-1001	58	10	individual	individual	ADJ
ijtc-1001	58	11	profits	profit	NOUN
ijtc-1001	58	12	,	,	PUNCT
ijtc-1001	58	13	the	the	DET
ijtc-1001	58	14	agent	agent	NOUN
ijtc-1001	58	15	may	may	AUX
ijtc-1001	58	16	act	act	VERB
ijtc-1001	58	17	in	in	ADP
ijtc-1001	58	18	ways	way	NOUN
ijtc-1001	58	19	that	that	PRON
ijtc-1001	58	20	do	do	AUX
ijtc-1001	58	21	n't	not	PART
ijtc-1001	58	22	align	align	VERB
ijtc-1001	58	23	with	with	ADP
ijtc-1001	58	24	the	the	DET
ijtc-1001	58	25	principal	principal	NOUN
ijtc-1001	58	26	's	's	PART
ijtc-1001	58	27	interests	interest	NOUN
ijtc-1001	58	28	(	(	PUNCT
ijtc-1001	58	29	jensen	jensen	PROPN
ijtc-1001	58	30	&	&	CCONJ
ijtc-1001	58	31	meckling	meckling	PROPN
ijtc-1001	58	32	,	,	PUNCT
ijtc-1001	58	33	1976	1976	NUM
ijtc-1001	58	34	)	)	PUNCT
ijtc-1001	58	35	.	.	PUNCT
ijtc-1001	59	1	agency	agency	NOUN
ijtc-1001	59	2	problems	problem	NOUN
ijtc-1001	59	3	stem	stem	VERB
ijtc-1001	59	4	from	from	ADP
ijtc-1001	59	5	the	the	DET
ijtc-1001	59	6	divide	divide	NOUN
ijtc-1001	59	7	between	between	ADP
ijtc-1001	59	8	the	the	DET
ijtc-1001	59	9	principal	principal	NOUN
ijtc-1001	59	10	and	and	CCONJ
ijtc-1001	59	11	agent	agent	NOUN
ijtc-1001	59	12	,	,	PUNCT
ijtc-1001	59	13	creating	create	VERB
ijtc-1001	59	14	a	a	DET
ijtc-1001	59	15	discrepancy	discrepancy	NOUN
ijtc-1001	59	16	in	in	ADP
ijtc-1001	59	17	information	information	NOUN
ijtc-1001	59	18	.	.	PUNCT
ijtc-1001	60	1	this	this	DET
ijtc-1001	60	2	information	information	NOUN
ijtc-1001	60	3	gap	gap	NOUN
ijtc-1001	60	4	allows	allow	VERB
ijtc-1001	60	5	managers	manager	NOUN
ijtc-1001	60	6	to	to	PART
ijtc-1001	60	7	possess	possess	VERB
ijtc-1001	60	8	more	more	ADJ
ijtc-1001	60	9	insights	insight	NOUN
ijtc-1001	60	10	into	into	ADP
ijtc-1001	60	11	the	the	DET
ijtc-1001	60	12	company	company	NOUN
ijtc-1001	60	13	's	's	PART
ijtc-1001	60	14	internal	internal	ADJ
ijtc-1001	60	15	conditions	condition	NOUN
ijtc-1001	60	16	and	and	CCONJ
ijtc-1001	60	17	future	future	ADJ
ijtc-1001	60	18	prospects	prospect	NOUN
ijtc-1001	60	19	compared	compare	VERB
ijtc-1001	60	20	to	to	ADP
ijtc-1001	60	21	the	the	DET
ijtc-1001	60	22	owners	owner	NOUN
ijtc-1001	60	23	(	(	PUNCT
ijtc-1001	60	24	septiadi	septiadi	NOUN
ijtc-1001	60	25	et	et	PROPN
ijtc-1001	60	26	al	al	PROPN
ijtc-1001	60	27	.	.	PROPN
ijtc-1001	60	28	,	,	PUNCT
ijtc-1001	60	29	2017	2017	NUM
ijtc-1001	60	30	)	)	PUNCT
ijtc-1001	60	31	.	.	PUNCT
ijtc-1001	61	1	agency	agency	NOUN
ijtc-1001	61	2	theory	theory	NOUN
ijtc-1001	61	3	highlights	highlight	VERB
ijtc-1001	61	4	differing	differ	VERB
ijtc-1001	61	5	interests	interest	NOUN
ijtc-1001	61	6	between	between	ADP
ijtc-1001	61	7	owners	owner	NOUN
ijtc-1001	61	8	and	and	CCONJ
ijtc-1001	61	9	management	management	NOUN
ijtc-1001	61	10	,	,	PUNCT
ijtc-1001	61	11	leading	lead	VERB
ijtc-1001	61	12	management	management	NOUN
ijtc-1001	61	13	to	to	PART
ijtc-1001	61	14	engage	engage	VERB
ijtc-1001	61	15	in	in	ADP
ijtc-1001	61	16	real	real	ADJ
ijtc-1001	61	17	and	and	CCONJ
ijtc-1001	61	18	accrual	accrual	ADJ
ijtc-1001	61	19	earnings	earning	NOUN
ijtc-1001	61	20	management	management	NOUN
ijtc-1001	61	21	to	to	PART
ijtc-1001	61	22	achieve	achieve	VERB
ijtc-1001	61	23	predetermined	predetermine	VERB
ijtc-1001	61	24	financial	financial	ADJ
ijtc-1001	61	25	targets	target	NOUN
ijtc-1001	61	26	(	(	PUNCT
ijtc-1001	61	27	syahrani	syahrani	NOUN
ijtc-1001	61	28	,	,	PUNCT
ijtc-1001	61	29	2021	2021	NUM
ijtc-1001	61	30	)	)	PUNCT
ijtc-1001	61	31	.	.	PUNCT
ijtc-1001	62	1	however	however	ADV
ijtc-1001	62	2	,	,	PUNCT
ijtc-1001	62	3	these	these	DET
ijtc-1001	62	4	strategies	strategy	NOUN
ijtc-1001	62	5	could	could	AUX
ijtc-1001	62	6	negatively	negatively	ADV
ijtc-1001	62	7	affect	affect	VERB
ijtc-1001	62	8	a	a	DET
ijtc-1001	62	9	company	company	NOUN
ijtc-1001	62	10	's	's	PART
ijtc-1001	62	11	esg	esg	NOUN
ijtc-1001	62	12	performance	performance	NOUN
ijtc-1001	62	13	.	.	PUNCT
ijtc-1001	63	1	esg	esg	PROPN
ijtc-1001	63	2	establishes	establish	VERB
ijtc-1001	63	3	investment	investment	NOUN
ijtc-1001	63	4	practice	practice	NOUN
ijtc-1001	63	5	guidelines	guideline	NOUN
ijtc-1001	63	6	for	for	ADP
ijtc-1001	63	7	companies	company	NOUN
ijtc-1001	63	8	that	that	PRON
ijtc-1001	63	9	harmonize	harmonize	VERB
ijtc-1001	63	10	and	and	CCONJ
ijtc-1001	63	11	execute	execute	VERB
ijtc-1001	63	12	their	their	PRON
ijtc-1001	63	13	policies	policy	NOUN
ijtc-1001	63	14	in	in	ADP
ijtc-1001	63	15	line	line	NOUN
ijtc-1001	63	16	with	with	ADP
ijtc-1001	63	17	environmental	environmental	ADJ
ijtc-1001	63	18	,	,	PUNCT
ijtc-1001	63	19	social	social	ADJ
ijtc-1001	63	20	,	,	PUNCT
ijtc-1001	63	21	and	and	CCONJ
ijtc-1001	63	22	governance	governance	NOUN
ijtc-1001	63	23	principles	principle	NOUN
ijtc-1001	63	24	(	(	PUNCT
ijtc-1001	63	25	gustin	gustin	PROPN
ijtc-1001	63	26	ningwati	ningwati	PROPN
ijtc-1001	63	27	,	,	PUNCT
ijtc-1001	63	28	ratna	ratna	PROPN
ijtc-1001	63	29	septiyanti	septiyanti	NOUN
ijtc-1001	63	30	,	,	PUNCT
ijtc-1001	63	31	2022	2022	NUM
ijtc-1001	63	32	)	)	PUNCT
ijtc-1001	63	33	.	.	PUNCT
ijtc-1001	64	1	in	in	ADP
ijtc-1001	64	2	the	the	DET
ijtc-1001	64	3	context	context	NOUN
ijtc-1001	64	4	of	of	ADP
ijtc-1001	64	5	esg	esg	PROPN
ijtc-1001	64	6	performance	performance	NOUN
ijtc-1001	64	7	,	,	PUNCT
ijtc-1001	64	8	agency	agency	NOUN
ijtc-1001	64	9	theory	theory	NOUN
ijtc-1001	64	10	explains	explain	VERB
ijtc-1001	64	11	the	the	DET
ijtc-1001	64	12	link	link	NOUN
ijtc-1001	64	13	between	between	ADP
ijtc-1001	64	14	earnings	earning	NOUN
ijtc-1001	64	15	management	management	NOUN
ijtc-1001	64	16	and	and	CCONJ
ijtc-1001	64	17	esg	esg	PROPN
ijtc-1001	64	18	.	.	PUNCT
ijtc-1001	65	1	companies	company	NOUN
ijtc-1001	65	2	should	should	AUX
ijtc-1001	65	3	prioritize	prioritize	VERB
ijtc-1001	65	4	social	social	ADJ
ijtc-1001	65	5	,	,	PUNCT
ijtc-1001	65	6	environmental	environmental	ADJ
ijtc-1001	65	7	,	,	PUNCT
ijtc-1001	65	8	and	and	CCONJ
ijtc-1001	65	9	governance	governance	NOUN
ijtc-1001	65	10	responsibilities	responsibility	NOUN
ijtc-1001	65	11	to	to	PART
ijtc-1001	65	12	bolster	bolster	VERB
ijtc-1001	65	13	credibility	credibility	NOUN
ijtc-1001	65	14	regarding	regard	VERB
ijtc-1001	65	15	their	their	PRON
ijtc-1001	65	16	actions	action	NOUN
ijtc-1001	65	17	and	and	CCONJ
ijtc-1001	65	18	concerns	concern	NOUN
ijtc-1001	65	19	.	.	PUNCT
ijtc-1001	66	1	this	this	PRON
ijtc-1001	66	2	fosters	foster	VERB
ijtc-1001	66	3	increased	increase	VERB
ijtc-1001	66	4	trust	trust	NOUN
ijtc-1001	66	5	and	and	CCONJ
ijtc-1001	66	6	societal	societal	ADJ
ijtc-1001	66	7	backing	backing	NOUN
ijtc-1001	66	8	,	,	PUNCT
ijtc-1001	66	9	ultimately	ultimately	ADV
ijtc-1001	66	10	benefiting	benefit	VERB
ijtc-1001	66	11	the	the	DET
ijtc-1001	66	12	company	company	NOUN
ijtc-1001	66	13	's	's	PART
ijtc-1001	66	14	long	long	ADJ
ijtc-1001	66	15	-	-	PUNCT
ijtc-1001	66	16	term	term	NOUN
ijtc-1001	66	17	sustainability	sustainability	NOUN
ijtc-1001	66	18	.	.	PUNCT
ijtc-1001	67	1	research	research	NOUN
ijtc-1001	67	2	findings	finding	NOUN
ijtc-1001	67	3	underline	underline	VERB
ijtc-1001	67	4	a	a	DET
ijtc-1001	67	5	distinct	distinct	ADJ
ijtc-1001	67	6	and	and	CCONJ
ijtc-1001	67	7	substantial	substantial	ADJ
ijtc-1001	67	8	correlation	correlation	NOUN
ijtc-1001	67	9	between	between	ADP
ijtc-1001	67	10	social	social	ADJ
ijtc-1001	67	11	performance	performance	NOUN
ijtc-1001	67	12	and	and	CCONJ
ijtc-1001	67	13	financial	financial	ADJ
ijtc-1001	67	14	outcomes	outcome	NOUN
ijtc-1001	67	15	.	.	PUNCT
ijtc-1001	68	1	specifically	specifically	ADV
ijtc-1001	68	2	,	,	PUNCT
ijtc-1001	68	3	improved	improve	VERB
ijtc-1001	68	4	social	social	ADJ
ijtc-1001	68	5	performance	performance	NOUN
ijtc-1001	68	6	can	can	AUX
ijtc-1001	68	7	improve	improve	VERB
ijtc-1001	68	8	financial	financial	ADJ
ijtc-1001	68	9	performance	performance	NOUN
ijtc-1001	68	10	,	,	PUNCT
ijtc-1001	68	11	while	while	SCONJ
ijtc-1001	68	12	improved	improved	ADJ
ijtc-1001	68	13	financial	financial	ADJ
ijtc-1001	68	14	performance	performance	NOUN
ijtc-1001	68	15	can	can	AUX
ijtc-1001	68	16	motivate	motivate	VERB
ijtc-1001	68	17	companies	company	NOUN
ijtc-1001	68	18	to	to	PART
ijtc-1001	68	19	improve	improve	VERB
ijtc-1001	68	20	their	their	PRON
ijtc-1001	68	21	social	social	ADJ
ijtc-1001	68	22	performance	performance	NOUN
ijtc-1001	68	23	.	.	PUNCT
ijtc-1001	69	1	appropriately	appropriately	ADV
ijtc-1001	69	2	assessing	assess	VERB
ijtc-1001	69	3	and	and	CCONJ
ijtc-1001	69	4	improving	improve	VERB
ijtc-1001	69	5	these	these	DET
ijtc-1001	69	6	interconnected	interconnected	ADJ
ijtc-1001	69	7	aspects	aspect	NOUN
ijtc-1001	69	8	is	be	AUX
ijtc-1001	69	9	critical	critical	ADJ
ijtc-1001	69	10	to	to	ADP
ijtc-1001	69	11	overall	overall	ADJ
ijtc-1001	69	12	success	success	NOUN
ijtc-1001	69	13	.	.	PUNCT
ijtc-1001	70	1	differences	difference	NOUN
ijtc-1001	70	2	in	in	ADP
ijtc-1001	70	3	accrual	accrual	ADJ
ijtc-1001	70	4	earnings	earning	NOUN
ijtc-1001	70	5	management	management	NOUN
ijtc-1001	70	6	by	by	ADP
ijtc-1001	70	7	companies	company	NOUN
ijtc-1001	70	8	on	on	ADP
ijtc-1001	70	9	environmental	environmental	ADJ
ijtc-1001	70	10	,	,	PUNCT
ijtc-1001	70	11	social	social	ADJ
ijtc-1001	70	12	,	,	PUNCT
ijtc-1001	70	13	and	and	CCONJ
ijtc-1001	70	14	governance	governance	NOUN
ijtc-1001	70	15	(	(	PUNCT
ijtc-1001	70	16	esg	esg	NOUN
ijtc-1001	70	17	)	)	PUNCT
ijtc-1001	70	18	score	score	NOUN
ijtc-1001	70	19	ratings	rating	NOUN
ijtc-1001	70	20	esg	esg	PROPN
ijtc-1001	70	21	utilizes	utilize	VERB
ijtc-1001	70	22	an	an	DET
ijtc-1001	70	23	esg	esg	NOUN
ijtc-1001	70	24	risk	risk	NOUN
ijtc-1001	70	25	assessment	assessment	NOUN
ijtc-1001	70	26	score	score	NOUN
ijtc-1001	70	27	,	,	PUNCT
ijtc-1001	70	28	which	which	PRON
ijtc-1001	70	29	categorizes	categorize	VERB
ijtc-1001	70	30	risk	risk	NOUN
ijtc-1001	70	31	assessments	assessment	NOUN
ijtc-1001	70	32	.	.	PUNCT
ijtc-1001	71	1	these	these	DET
ijtc-1001	71	2	groups	group	NOUN
ijtc-1001	71	3	include	include	VERB
ijtc-1001	71	4	the	the	DET
ijtc-1001	71	5	severe	severe	ADJ
ijtc-1001	71	6	-	-	PUNCT
ijtc-1001	71	7	to	to	ADP
ijtc-1001	71	8	-	-	PUNCT
ijtc-1001	71	9	high	high	ADJ
ijtc-1001	71	10	group	group	NOUN
ijtc-1001	71	11	,	,	PUNCT
ijtc-1001	71	12	severe	severe	NOUN
ijtc-1001	71	13	-	-	PUNCT
ijtc-1001	71	14	to	to	ADP
ijtc-1001	71	15	-	-	PUNCT
ijtc-1001	71	16	medium	medium	NOUN
ijtc-1001	71	17	group	group	NOUN
ijtc-1001	71	18	,	,	PUNCT
ijtc-1001	71	19	and	and	CCONJ
ijtc-1001	71	20	severe	severe	ADJ
ijtc-1001	71	21	-	-	PUNCT
ijtc-1001	71	22	to	to	ADP
ijtc-1001	71	23	-	-	PUNCT
ijtc-1001	71	24	low	low	NOUN
ijtc-1001	71	25	group	group	NOUN
ijtc-1001	71	26	.	.	PUNCT
ijtc-1001	72	1	within	within	ADP
ijtc-1001	72	2	this	this	DET
ijtc-1001	72	3	research	research	NOUN
ijtc-1001	72	4	,	,	PUNCT
ijtc-1001	72	5	dac	dac	NOUN
ijtc-1001	72	6	(	(	PUNCT
ijtc-1001	72	7	discretionary	discretionary	ADJ
ijtc-1001	72	8	accruals	accrual	NOUN
ijtc-1001	72	9	)	)	PUNCT
ijtc-1001	72	10	serves	serve	VERB
ijtc-1001	72	11	as	as	ADP
ijtc-1001	72	12	a	a	DET
ijtc-1001	72	13	measure	measure	NOUN
ijtc-1001	72	14	for	for	ADP
ijtc-1001	72	15	accrual	accrual	ADJ
ijtc-1001	72	16	earnings	earning	NOUN
ijtc-1001	72	17	management	management	NOUN
ijtc-1001	72	18	.	.	PUNCT
ijtc-1001	73	1	in	in	ADP
ijtc-1001	73	2	the	the	DET
ijtc-1001	73	3	severe	severe	ADJ
ijtc-1001	73	4	-	-	PUNCT
ijtc-1001	73	5	to	to	ADP
ijtc-1001	73	6	-	-	PUNCT
ijtc-1001	73	7	high	high	ADJ
ijtc-1001	73	8	dac	dac	NOUN
ijtc-1001	73	9	group	group	NOUN
ijtc-1001	73	10	,	,	PUNCT
ijtc-1001	73	11	companies	company	NOUN
ijtc-1001	73	12	face	face	VERB
ijtc-1001	73	13	severe	severe	ADJ
ijtc-1001	73	14	esg	esg	PROPN
ijtc-1001	73	15	risks	risk	NOUN
ijtc-1001	73	16	,	,	PUNCT
ijtc-1001	73	17	impacting	impact	VERB
ijtc-1001	73	18	both	both	CCONJ
ijtc-1001	73	19	the	the	DET
ijtc-1001	73	20	environment	environment	NOUN
ijtc-1001	73	21	and	and	CCONJ
ijtc-1001	73	22	society	society	NOUN
ijtc-1001	73	23	.	.	PUNCT
ijtc-1001	74	1	these	these	DET
ijtc-1001	74	2	risks	risk	NOUN
ijtc-1001	74	3	pose	pose	VERB
ijtc-1001	74	4	significant	significant	ADJ
ijtc-1001	74	5	threats	threat	NOUN
ijtc-1001	74	6	to	to	ADP
ijtc-1001	74	7	business	business	NOUN
ijtc-1001	74	8	,	,	PUNCT
ijtc-1001	74	9	leading	lead	VERB
ijtc-1001	74	10	management	management	NOUN
ijtc-1001	74	11	to	to	PART
ijtc-1001	74	12	employ	employ	VERB
ijtc-1001	74	13	accrual	accrual	ADJ
ijtc-1001	74	14	earnings	earning	NOUN
ijtc-1001	74	15	management	management	NOUN
ijtc-1001	74	16	to	to	PART
ijtc-1001	74	17	mitigate	mitigate	VERB
ijtc-1001	74	18	these	these	DET
ijtc-1001	74	19	risks	risk	NOUN
ijtc-1001	74	20	.	.	PUNCT
ijtc-1001	75	1	this	this	PRON
ijtc-1001	75	2	aligns	align	VERB
ijtc-1001	75	3	with	with	ADP
ijtc-1001	75	4	agency	agency	NOUN
ijtc-1001	75	5	theory	theory	NOUN
ijtc-1001	75	6	,	,	PUNCT
ijtc-1001	75	7	which	which	PRON
ijtc-1001	75	8	highlights	highlight	VERB
ijtc-1001	75	9	the	the	DET
ijtc-1001	75	10	divergent	divergent	ADJ
ijtc-1001	75	11	interests	interest	NOUN
ijtc-1001	75	12	between	between	ADP
ijtc-1001	75	13	owners	owner	NOUN
ijtc-1001	75	14	and	and	CCONJ
ijtc-1001	75	15	management	management	NOUN
ijtc-1001	75	16	,	,	PUNCT
ijtc-1001	75	17	permitting	permit	VERB
ijtc-1001	75	18	the	the	DET
ijtc-1001	75	19	use	use	NOUN
ijtc-1001	75	20	of	of	ADP
ijtc-1001	75	21	accrual	accrual	ADJ
ijtc-1001	75	22	earnings	earning	NOUN
ijtc-1001	75	23	management	management	NOUN
ijtc-1001	75	24	(	(	PUNCT
ijtc-1001	75	25	araújo	araújo	VERB
ijtc-1001	75	26	mendes	mende	NOUN
ijtc-1001	75	27	et	et	PROPN
ijtc-1001	75	28	al	al	PROPN
ijtc-1001	75	29	.	.	PROPN
ijtc-1001	75	30	,	,	PUNCT
ijtc-1001	75	31	2012	2012	NUM
ijtc-1001	75	32	;	;	PUNCT
ijtc-1001	75	33	sunarto	sunarto	NOUN
ijtc-1001	75	34	,	,	PUNCT
ijtc-1001	75	35	2009	2009	NUM
ijtc-1001	75	36	;	;	PUNCT
ijtc-1001	75	37	susanto	susanto	NOUN
ijtc-1001	75	38	,	,	PUNCT
ijtc-1001	75	39	2017	2017	NUM
ijtc-1001	75	40	)	)	PUNCT
ijtc-1001	75	41	.	.	PUNCT
ijtc-1001	76	1	in	in	ADP
ijtc-1001	76	2	companies	company	NOUN
ijtc-1001	76	3	that	that	PRON
ijtc-1001	76	4	have	have	VERB
ijtc-1001	76	5	an	an	DET
ijtc-1001	76	6	esg	esg	NOUN
ijtc-1001	76	7	score	score	NOUN
ijtc-1001	76	8	that	that	PRON
ijtc-1001	76	9	is	be	AUX
ijtc-1001	76	10	included	include	VERB
ijtc-1001	76	11	in	in	ADP
ijtc-1001	76	12	the	the	DET
ijtc-1001	76	13	severe	severe	ADJ
ijtc-1001	76	14	group	group	NOUN
ijtc-1001	76	15	,	,	PUNCT
ijtc-1001	76	16	it	it	PRON
ijtc-1001	76	17	contains	contain	VERB
ijtc-1001	76	18	heavy	heavy	ADJ
ijtc-1001	76	19	risks	risk	NOUN
ijtc-1001	76	20	,	,	PUNCT
ijtc-1001	76	21	thus	thus	ADV
ijtc-1001	76	22	reflecting	reflect	VERB
ijtc-1001	76	23	the	the	DET
ijtc-1001	76	24	uncertainty	uncertainty	NOUN
ijtc-1001	76	25	over	over	ADP
ijtc-1001	76	26	the	the	DET
ijtc-1001	76	27	company	company	NOUN
ijtc-1001	76	28	's	's	PART
ijtc-1001	76	29	business	business	NOUN
ijtc-1001	76	30	operations	operation	NOUN
ijtc-1001	76	31	,	,	PUNCT
ijtc-1001	76	32	so	so	SCONJ
ijtc-1001	76	33	that	that	SCONJ
ijtc-1001	76	34	managers	manager	NOUN
ijtc-1001	76	35	will	will	AUX
ijtc-1001	76	36	take	take	VERB
ijtc-1001	76	37	advantage	advantage	NOUN
ijtc-1001	76	38	of	of	ADP
ijtc-1001	76	39	this	this	DET
ijtc-1001	76	40	uncertainty	uncertainty	NOUN
ijtc-1001	76	41	for	for	ADP
ijtc-1001	76	42	their	their	PRON
ijtc-1001	76	43	personal	personal	ADJ
ijtc-1001	76	44	interests	interest	NOUN
ijtc-1001	76	45	,	,	PUNCT
ijtc-1001	76	46	one	one	NUM
ijtc-1001	76	47	of	of	ADP
ijtc-1001	76	48	which	which	PRON
ijtc-1001	76	49	is	be	AUX
ijtc-1001	76	50	by	by	ADP
ijtc-1001	76	51	doing	do	VERB
ijtc-1001	76	52	earnings	earning	NOUN
ijtc-1001	76	53	management	management	NOUN
ijtc-1001	76	54	,	,	PUNCT
ijtc-1001	76	55	so	so	SCONJ
ijtc-1001	76	56	that	that	SCONJ
ijtc-1001	76	57	the	the	DET
ijtc-1001	76	58	company	company	NOUN
ijtc-1001	76	59	looks	look	VERB
ijtc-1001	76	60	in	in	ADP
ijtc-1001	76	61	good	good	ADJ
ijtc-1001	76	62	condition	condition	NOUN
ijtc-1001	76	63	.	.	PUNCT
ijtc-1001	77	1	earnings	earning	NOUN
ijtc-1001	77	2	management	management	NOUN
ijtc-1001	77	3	will	will	AUX
ijtc-1001	77	4	be	be	AUX
ijtc-1001	77	5	higher	high	ADJ
ijtc-1001	77	6	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1001	77	7	the	the	DET
ijtc-1001	77	8	effect	effect	NOUN
ijtc-1001	77	9	of	of	ADP
ijtc-1001	77	10	accrual	accrual	ADJ
ijtc-1001	77	11	earnings	earning	NOUN
ijtc-1001	77	12	management	management	NOUN
ijtc-1001	77	13	and	and	CCONJ
ijtc-1001	77	14	real	real	ADJ
ijtc-1001	77	15	earnings	earning	NOUN
ijtc-1001	77	16	management	management	NOUN
ijtc-1001	77	17	on	on	ADP
ijtc-1001	77	18	environmental	environmental	ADJ
ijtc-1001	77	19	,	,	PUNCT
ijtc-1001	77	20	social	social	ADJ
ijtc-1001	77	21	,	,	PUNCT
ijtc-1001	77	22	and	and	CCONJ
ijtc-1001	77	23	governance	governance	NOUN
ijtc-1001	77	24	(	(	PUNCT
ijtc-1001	77	25	esg	esg	NOUN
ijtc-1001	77	26	)	)	PUNCT
ijtc-1001	77	27	reporting	reporting	NOUN
ijtc-1001	77	28	performance	performance	NOUN
ijtc-1001	77	29	fadhilah	fadhilah	NOUN
ijtc-1001	77	30	and	and	CCONJ
ijtc-1001	77	31	suranta	suranta	VERB
ijtc-1001	77	32	81	81	NUM
ijtc-1001	77	33	|	|	ADV
ijtc-1001	77	34	ilomata	ilomata	PROPN
ijtc-1001	77	35	international	international	ADJ
ijtc-1001	77	36	journal	journal	NOUN
ijtc-1001	77	37	of	of	ADP
ijtc-1001	77	38	tax	tax	PROPN
ijtc-1001	77	39	&	&	CCONJ
ijtc-1001	77	40	accounting	accounting	NOUN
ijtc-1001	77	41	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1001	77	42	when	when	SCONJ
ijtc-1001	77	43	companies	company	NOUN
ijtc-1001	77	44	have	have	VERB
ijtc-1001	77	45	information	information	NOUN
ijtc-1001	77	46	asymmetry	asymmetry	NOUN
ijtc-1001	77	47	problems	problem	NOUN
ijtc-1001	77	48	,	,	PUNCT
ijtc-1001	77	49	where	where	SCONJ
ijtc-1001	77	50	company	company	NOUN
ijtc-1001	77	51	owners	owner	NOUN
ijtc-1001	77	52	can	can	AUX
ijtc-1001	77	53	not	not	PART
ijtc-1001	77	54	access	access	VERB
ijtc-1001	77	55	information	information	NOUN
ijtc-1001	77	56	about	about	ADP
ijtc-1001	77	57	the	the	DET
ijtc-1001	77	58	company	company	NOUN
ijtc-1001	77	59	's	's	PART
ijtc-1001	77	60	actual	actual	ADJ
ijtc-1001	77	61	performance	performance	NOUN
ijtc-1001	77	62	,	,	PUNCT
ijtc-1001	77	63	thus	thus	ADV
ijtc-1001	77	64	companies	company	NOUN
ijtc-1001	77	65	that	that	PRON
ijtc-1001	77	66	have	have	VERB
ijtc-1001	77	67	a	a	DET
ijtc-1001	77	68	higher	high	ADJ
ijtc-1001	77	69	esg	esg	NOUN
ijtc-1001	77	70	score	score	NOUN
ijtc-1001	77	71	,	,	PUNCT
ijtc-1001	77	72	the	the	DET
ijtc-1001	77	73	earnings	earning	NOUN
ijtc-1001	77	74	management	management	NOUN
ijtc-1001	77	75	carried	carry	VERB
ijtc-1001	77	76	out	out	ADP
ijtc-1001	77	77	by	by	ADP
ijtc-1001	77	78	the	the	DET
ijtc-1001	77	79	company	company	NOUN
ijtc-1001	77	80	tends	tend	VERB
ijtc-1001	77	81	to	to	PART
ijtc-1001	77	82	be	be	AUX
ijtc-1001	77	83	higher	high	ADJ
ijtc-1001	77	84	(	(	PUNCT
ijtc-1001	77	85	adams	adams	PROPN
ijtc-1001	77	86	,	,	PUNCT
ijtc-1001	77	87	1994	1994	NUM
ijtc-1001	77	88	;	;	PUNCT
ijtc-1001	77	89	donaldson	donaldson	PROPN
ijtc-1001	77	90	&	&	CCONJ
ijtc-1001	77	91	davis	davis	PROPN
ijtc-1001	77	92	,	,	PUNCT
ijtc-1001	77	93	1991	1991	NUM
ijtc-1001	77	94	)	)	PUNCT
ijtc-1001	77	95	.	.	PUNCT
ijtc-1001	78	1	companies	company	NOUN
ijtc-1001	78	2	that	that	PRON
ijtc-1001	78	3	are	be	AUX
ijtc-1001	78	4	included	include	VERB
ijtc-1001	78	5	in	in	ADP
ijtc-1001	78	6	the	the	DET
ijtc-1001	78	7	high	high	ADJ
ijtc-1001	78	8	esg	esg	PROPN
ijtc-1001	78	9	group	group	NOUN
ijtc-1001	78	10	mean	mean	VERB
ijtc-1001	78	11	that	that	SCONJ
ijtc-1001	78	12	they	they	PRON
ijtc-1001	78	13	have	have	VERB
ijtc-1001	78	14	high	high	ADJ
ijtc-1001	78	15	risk	risk	NOUN
ijtc-1001	78	16	,	,	PUNCT
ijtc-1001	78	17	high	high	ADJ
ijtc-1001	78	18	risk	risk	NOUN
ijtc-1001	78	19	can	can	AUX
ijtc-1001	78	20	also	also	ADV
ijtc-1001	78	21	be	be	AUX
ijtc-1001	78	22	caused	cause	VERB
ijtc-1001	78	23	by	by	ADP
ijtc-1001	78	24	the	the	DET
ijtc-1001	78	25	high	high	ADJ
ijtc-1001	78	26	level	level	NOUN
ijtc-1001	78	27	of	of	ADP
ijtc-1001	78	28	debt	debt	NOUN
ijtc-1001	78	29	owned	own	VERB
ijtc-1001	78	30	by	by	ADP
ijtc-1001	78	31	the	the	DET
ijtc-1001	78	32	company	company	NOUN
ijtc-1001	78	33	,	,	PUNCT
ijtc-1001	78	34	so	so	SCONJ
ijtc-1001	78	35	that	that	SCONJ
ijtc-1001	78	36	managers	manager	NOUN
ijtc-1001	78	37	can	can	AUX
ijtc-1001	78	38	take	take	VERB
ijtc-1001	78	39	advantage	advantage	NOUN
ijtc-1001	78	40	of	of	ADP
ijtc-1001	78	41	this	this	PRON
ijtc-1001	78	42	to	to	PART
ijtc-1001	78	43	expand	expand	VERB
ijtc-1001	78	44	their	their	PRON
ijtc-1001	78	45	discretionary	discretionary	ADJ
ijtc-1001	78	46	power	power	NOUN
ijtc-1001	78	47	and	and	CCONJ
ijtc-1001	78	48	carry	carry	VERB
ijtc-1001	78	49	out	out	ADP
ijtc-1001	78	50	earnings	earning	NOUN
ijtc-1001	78	51	management	management	NOUN
ijtc-1001	78	52	to	to	PART
ijtc-1001	78	53	produce	produce	VERB
ijtc-1001	78	54	positive	positive	ADJ
ijtc-1001	78	55	net	net	ADJ
ijtc-1001	78	56	income	income	NOUN
ijtc-1001	78	57	in	in	ADP
ijtc-1001	78	58	accounting	accounting	NOUN
ijtc-1001	78	59	(	(	PUNCT
ijtc-1001	78	60	chouaibi	chouaibi	NOUN
ijtc-1001	78	61	&	&	CCONJ
ijtc-1001	78	62	zouari	zouari	ADJ
ijtc-1001	78	63	,	,	PUNCT
ijtc-1001	78	64	2022	2022	NUM
ijtc-1001	78	65	)	)	PUNCT
ijtc-1001	78	66	.	.	PUNCT
ijtc-1001	79	1	when	when	SCONJ
ijtc-1001	79	2	managers	manager	NOUN
ijtc-1001	79	3	control	control	VERB
ijtc-1001	79	4	more	more	ADJ
ijtc-1001	79	5	company	company	NOUN
ijtc-1001	79	6	information	information	NOUN
ijtc-1001	79	7	,	,	PUNCT
ijtc-1001	79	8	this	this	PRON
ijtc-1001	79	9	encourages	encourage	VERB
ijtc-1001	79	10	management	management	NOUN
ijtc-1001	79	11	to	to	PART
ijtc-1001	79	12	gain	gain	VERB
ijtc-1001	79	13	their	their	PRON
ijtc-1001	79	14	own	own	ADJ
ijtc-1001	79	15	benefits	benefit	NOUN
ijtc-1001	79	16	(	(	PUNCT
ijtc-1001	79	17	previlage	previlage	NOUN
ijtc-1001	79	18	)	)	PUNCT
ijtc-1001	79	19	,	,	PUNCT
ijtc-1001	79	20	so	so	SCONJ
ijtc-1001	79	21	that	that	SCONJ
ijtc-1001	79	22	it	it	PRON
ijtc-1001	79	23	can	can	AUX
ijtc-1001	79	24	lead	lead	VERB
ijtc-1001	79	25	to	to	ADP
ijtc-1001	79	26	information	information	NOUN
ijtc-1001	79	27	asymmetry	asymmetry	NOUN
ijtc-1001	79	28	.	.	PUNCT
ijtc-1001	80	1	the	the	DET
ijtc-1001	80	2	existence	existence	NOUN
ijtc-1001	80	3	of	of	ADP
ijtc-1001	80	4	this	this	DET
ijtc-1001	80	5	information	information	NOUN
ijtc-1001	80	6	gap	gap	NOUN
ijtc-1001	80	7	can	can	AUX
ijtc-1001	80	8	motivate	motivate	VERB
ijtc-1001	80	9	and	and	CCONJ
ijtc-1001	80	10	create	create	VERB
ijtc-1001	80	11	opportunities	opportunity	NOUN
ijtc-1001	80	12	for	for	SCONJ
ijtc-1001	80	13	managers	manager	NOUN
ijtc-1001	80	14	to	to	PART
ijtc-1001	80	15	carry	carry	VERB
ijtc-1001	80	16	out	out	ADP
ijtc-1001	80	17	earnings	earning	NOUN
ijtc-1001	80	18	management	management	NOUN
ijtc-1001	80	19	,	,	PUNCT
ijtc-1001	80	20	as	as	ADV
ijtc-1001	80	21	well	well	ADV
ijtc-1001	80	22	as	as	ADP
ijtc-1001	80	23	optimize	optimize	VERB
ijtc-1001	80	24	utility	utility	NOUN
ijtc-1001	80	25	and	and	CCONJ
ijtc-1001	80	26	benefit	benefit	NOUN
ijtc-1001	80	27	management	management	NOUN
ijtc-1001	80	28	.	.	PUNCT
ijtc-1001	81	1	this	this	PRON
ijtc-1001	81	2	is	be	AUX
ijtc-1001	81	3	done	do	VERB
ijtc-1001	81	4	solely	solely	ADV
ijtc-1001	81	5	to	to	PART
ijtc-1001	81	6	make	make	VERB
ijtc-1001	81	7	the	the	DET
ijtc-1001	81	8	company	company	NOUN
ijtc-1001	81	9	's	's	PART
ijtc-1001	81	10	condition	condition	NOUN
ijtc-1001	81	11	look	look	VERB
ijtc-1001	81	12	good	good	ADJ
ijtc-1001	81	13	,	,	PUNCT
ijtc-1001	81	14	because	because	SCONJ
ijtc-1001	81	15	the	the	DET
ijtc-1001	81	16	condition	condition	NOUN
ijtc-1001	81	17	of	of	ADP
ijtc-1001	81	18	the	the	DET
ijtc-1001	81	19	company	company	NOUN
ijtc-1001	81	20	is	be	AUX
ijtc-1001	81	21	used	use	VERB
ijtc-1001	81	22	as	as	ADP
ijtc-1001	81	23	a	a	DET
ijtc-1001	81	24	reference	reference	NOUN
ijtc-1001	81	25	or	or	CCONJ
ijtc-1001	81	26	basis	basis	NOUN
ijtc-1001	81	27	for	for	SCONJ
ijtc-1001	81	28	investors	investor	NOUN
ijtc-1001	81	29	to	to	PART
ijtc-1001	81	30	make	make	VERB
ijtc-1001	81	31	an	an	DET
ijtc-1001	81	32	assessment	assessment	NOUN
ijtc-1001	81	33	(	(	PUNCT
ijtc-1001	81	34	karin	karin	PROPN
ijtc-1001	81	35	et	et	PROPN
ijtc-1001	81	36	al	al	PROPN
ijtc-1001	81	37	.	.	PROPN
ijtc-1001	81	38	,	,	PUNCT
ijtc-1001	81	39	2016	2016	NUM
ijtc-1001	81	40	)	)	PUNCT
ijtc-1001	81	41	.	.	PUNCT
ijtc-1001	82	1	this	this	DET
ijtc-1001	82	2	study	study	NOUN
ijtc-1001	82	3	will	will	AUX
ijtc-1001	82	4	explore	explore	VERB
ijtc-1001	82	5	the	the	DET
ijtc-1001	82	6	accrual	accrual	ADJ
ijtc-1001	82	7	earnings	earning	NOUN
ijtc-1001	82	8	management	management	NOUN
ijtc-1001	82	9	practices	practice	NOUN
ijtc-1001	82	10	among	among	ADP
ijtc-1001	82	11	companies	company	NOUN
ijtc-1001	82	12	in	in	ADP
ijtc-1001	82	13	relation	relation	NOUN
ijtc-1001	82	14	to	to	ADP
ijtc-1001	82	15	their	their	PRON
ijtc-1001	82	16	environmental	environmental	ADJ
ijtc-1001	82	17	,	,	PUNCT
ijtc-1001	82	18	social	social	ADJ
ijtc-1001	82	19	,	,	PUNCT
ijtc-1001	82	20	and	and	CCONJ
ijtc-1001	82	21	governance	governance	NOUN
ijtc-1001	82	22	(	(	PUNCT
ijtc-1001	82	23	esg	esg	NOUN
ijtc-1001	82	24	)	)	PUNCT
ijtc-1001	82	25	score	score	NOUN
ijtc-1001	82	26	rankings	ranking	NOUN
ijtc-1001	82	27	.	.	PUNCT
ijtc-1001	83	1	as	as	ADP
ijtc-1001	83	2	such	such	ADJ
ijtc-1001	83	3	,	,	PUNCT
ijtc-1001	83	4	the	the	DET
ijtc-1001	83	5	hypothesis	hypothesis	NOUN
ijtc-1001	83	6	for	for	ADP
ijtc-1001	83	7	this	this	DET
ijtc-1001	83	8	investigation	investigation	NOUN
ijtc-1001	83	9	can	can	AUX
ijtc-1001	83	10	be	be	AUX
ijtc-1001	83	11	stated	state	VERB
ijtc-1001	83	12	as	as	SCONJ
ijtc-1001	83	13	follows	follow	VERB
ijtc-1001	83	14	:	:	PUNCT
ijtc-1001	83	15	hypothesis	hypothesis	NOUN
ijtc-1001	83	16	1	1	NUM
ijtc-1001	83	17	(	(	PUNCT
ijtc-1001	83	18	h1	h1	PROPN
ijtc-1001	83	19	):	):	PUNCT
ijtc-1001	83	20	there	there	PRON
ijtc-1001	83	21	are	be	VERB
ijtc-1001	83	22	differences	difference	NOUN
ijtc-1001	83	23	in	in	ADP
ijtc-1001	83	24	accrual	accrual	ADJ
ijtc-1001	83	25	earnings	earning	NOUN
ijtc-1001	83	26	management	management	NOUN
ijtc-1001	83	27	carried	carry	VERB
ijtc-1001	83	28	out	out	ADP
ijtc-1001	83	29	by	by	ADP
ijtc-1001	83	30	companies	company	NOUN
ijtc-1001	83	31	on	on	ADP
ijtc-1001	83	32	the	the	DET
ijtc-1001	83	33	environmental	environmental	ADJ
ijtc-1001	83	34	,	,	PUNCT
ijtc-1001	83	35	social	social	ADJ
ijtc-1001	83	36	,	,	PUNCT
ijtc-1001	83	37	and	and	CCONJ
ijtc-1001	83	38	governance	governance	NOUN
ijtc-1001	83	39	(	(	PUNCT
ijtc-1001	83	40	esg	esg	NOUN
ijtc-1001	83	41	)	)	PUNCT
ijtc-1001	83	42	score	score	NOUN
ijtc-1001	83	43	rankings	ranking	NOUN
ijtc-1001	83	44	.	.	PUNCT
ijtc-1001	84	1	differences	difference	NOUN
ijtc-1001	84	2	in	in	ADP
ijtc-1001	84	3	real	real	ADJ
ijtc-1001	84	4	earnings	earning	NOUN
ijtc-1001	84	5	management	management	NOUN
ijtc-1001	84	6	performed	perform	VERB
ijtc-1001	84	7	by	by	ADP
ijtc-1001	84	8	companies	company	NOUN
ijtc-1001	84	9	on	on	ADP
ijtc-1001	84	10	environmental	environmental	ADJ
ijtc-1001	84	11	,	,	PUNCT
ijtc-1001	84	12	social	social	ADJ
ijtc-1001	84	13	,	,	PUNCT
ijtc-1001	84	14	and	and	CCONJ
ijtc-1001	84	15	governance	governance	NOUN
ijtc-1001	84	16	(	(	PUNCT
ijtc-1001	84	17	esg	esg	NOUN
ijtc-1001	84	18	)	)	PUNCT
ijtc-1001	84	19	score	score	NOUN
ijtc-1001	84	20	ratings	rating	NOUN
ijtc-1001	84	21	real	real	ADJ
ijtc-1001	84	22	earnings	earning	NOUN
ijtc-1001	84	23	management	management	NOUN
ijtc-1001	84	24	,	,	PUNCT
ijtc-1001	84	25	like	like	ADP
ijtc-1001	84	26	accrual	accrual	ADJ
ijtc-1001	84	27	earnings	earning	NOUN
ijtc-1001	84	28	management	management	NOUN
ijtc-1001	84	29	,	,	PUNCT
ijtc-1001	84	30	is	be	AUX
ijtc-1001	84	31	assessed	assess	VERB
ijtc-1001	84	32	based	base	VERB
ijtc-1001	84	33	on	on	ADP
ijtc-1001	84	34	the	the	DET
ijtc-1001	84	35	esg	esg	PROPN
ijtc-1001	84	36	risk	risk	NOUN
ijtc-1001	84	37	scores	score	NOUN
ijtc-1001	84	38	across	across	ADP
ijtc-1001	84	39	various	various	ADJ
ijtc-1001	84	40	groups	group	NOUN
ijtc-1001	84	41	.	.	PUNCT
ijtc-1001	85	1	within	within	ADP
ijtc-1001	85	2	this	this	DET
ijtc-1001	85	3	evaluation	evaluation	NOUN
ijtc-1001	85	4	,	,	PUNCT
ijtc-1001	85	5	it	it	PRON
ijtc-1001	85	6	confronts	confront	VERB
ijtc-1001	85	7	agency	agency	NOUN
ijtc-1001	85	8	problems	problem	NOUN
ijtc-1001	85	9	that	that	PRON
ijtc-1001	85	10	can	can	AUX
ijtc-1001	85	11	potentially	potentially	ADV
ijtc-1001	85	12	ignite	ignite	VERB
ijtc-1001	85	13	conflicts	conflict	NOUN
ijtc-1001	85	14	of	of	ADP
ijtc-1001	85	15	interest	interest	NOUN
ijtc-1001	85	16	between	between	ADP
ijtc-1001	85	17	shareholders	shareholder	NOUN
ijtc-1001	85	18	and	and	CCONJ
ijtc-1001	85	19	management	management	NOUN
ijtc-1001	85	20	.	.	PUNCT
ijtc-1001	86	1	this	this	DET
ijtc-1001	86	2	management	management	NOUN
ijtc-1001	86	3	prioritization	prioritization	NOUN
ijtc-1001	86	4	of	of	ADP
ijtc-1001	86	5	personal	personal	ADJ
ijtc-1001	86	6	interests	interest	NOUN
ijtc-1001	86	7	over	over	ADP
ijtc-1001	86	8	shareholders	shareholder	NOUN
ijtc-1001	86	9	'	'	PART
ijtc-1001	86	10	interests	interest	NOUN
ijtc-1001	86	11	often	often	ADV
ijtc-1001	86	12	leads	lead	VERB
ijtc-1001	86	13	to	to	ADP
ijtc-1001	86	14	the	the	DET
ijtc-1001	86	15	implementation	implementation	NOUN
ijtc-1001	86	16	of	of	ADP
ijtc-1001	86	17	real	real	ADJ
ijtc-1001	86	18	earnings	earning	NOUN
ijtc-1001	86	19	management	management	NOUN
ijtc-1001	86	20	practices	practice	NOUN
ijtc-1001	86	21	(	(	PUNCT
ijtc-1001	86	22	ningsih	ningsih	PROPN
ijtc-1001	86	23	&	&	CCONJ
ijtc-1001	86	24	wiyadi	wiyadi	PROPN
ijtc-1001	86	25	,	,	PUNCT
ijtc-1001	86	26	2012	2012	NUM
ijtc-1001	86	27	;	;	PUNCT
ijtc-1001	86	28	vakilifard	vakilifard	NOUN
ijtc-1001	86	29	&	&	CCONJ
ijtc-1001	86	30	mortazavi	mortazavi	PROPN
ijtc-1001	86	31	,	,	PUNCT
ijtc-1001	86	32	2016	2016	NUM
ijtc-1001	86	33	;	;	PUNCT
ijtc-1001	86	34	yanti	yanti	ADJ
ijtc-1001	86	35	,	,	PUNCT
ijtc-1001	86	36	2020	2020	NUM
ijtc-1001	86	37	)	)	PUNCT
ijtc-1001	86	38	.	.	PUNCT
ijtc-1001	87	1	real	real	ADJ
ijtc-1001	87	2	earnings	earning	NOUN
ijtc-1001	87	3	management	management	NOUN
ijtc-1001	87	4	encompasses	encompass	VERB
ijtc-1001	87	5	three	three	NUM
ijtc-1001	87	6	proxies	proxy	NOUN
ijtc-1001	87	7	:	:	PUNCT
ijtc-1001	87	8	abnormal	abnormal	ADJ
ijtc-1001	87	9	cash	cash	NOUN
ijtc-1001	87	10	flow	flow	NOUN
ijtc-1001	87	11	operations	operation	NOUN
ijtc-1001	87	12	(	(	PUNCT
ijtc-1001	87	13	abncfo	abncfo	ADJ
ijtc-1001	87	14	)	)	PUNCT
ijtc-1001	87	15	,	,	PUNCT
ijtc-1001	87	16	abnormal	abnormal	ADJ
ijtc-1001	87	17	production	production	NOUN
ijtc-1001	87	18	costs	cost	NOUN
ijtc-1001	87	19	(	(	PUNCT
ijtc-1001	87	20	abnprod	abnprod	NOUN
ijtc-1001	87	21	)	)	PUNCT
ijtc-1001	87	22	,	,	PUNCT
ijtc-1001	87	23	and	and	CCONJ
ijtc-1001	87	24	abnormal	abnormal	ADJ
ijtc-1001	87	25	discretionary	discretionary	ADJ
ijtc-1001	87	26	expenses	expense	NOUN
ijtc-1001	87	27	(	(	PUNCT
ijtc-1001	87	28	abndisc	abndisc	PROPN
ijtc-1001	87	29	)	)	PUNCT
ijtc-1001	87	30	,	,	PUNCT
ijtc-1001	87	31	segmented	segment	VERB
ijtc-1001	87	32	into	into	ADP
ijtc-1001	87	33	distinct	distinct	ADJ
ijtc-1001	87	34	groups	group	NOUN
ijtc-1001	87	35	—	—	PUNCT
ijtc-1001	87	36	severe	severe	ADJ
ijtc-1001	87	37	and	and	CCONJ
ijtc-1001	87	38	high	high	ADJ
ijtc-1001	87	39	,	,	PUNCT
ijtc-1001	87	40	severe	severe	ADJ
ijtc-1001	87	41	and	and	CCONJ
ijtc-1001	87	42	medium	medium	ADJ
ijtc-1001	87	43	,	,	PUNCT
ijtc-1001	87	44	and	and	CCONJ
ijtc-1001	87	45	severe	severe	ADJ
ijtc-1001	87	46	and	and	CCONJ
ijtc-1001	87	47	low	low	ADJ
ijtc-1001	87	48	.	.	PUNCT
ijtc-1001	88	1	concerning	concern	VERB
ijtc-1001	88	2	abncfo	abncfo	ADJ
ijtc-1001	88	3	,	,	PUNCT
ijtc-1001	88	4	severe	severe	ADJ
ijtc-1001	88	5	-	-	PUNCT
ijtc-1001	88	6	rated	rate	VERB
ijtc-1001	88	7	companies	company	NOUN
ijtc-1001	88	8	tend	tend	VERB
ijtc-1001	88	9	to	to	PART
ijtc-1001	88	10	engage	engage	VERB
ijtc-1001	88	11	in	in	ADP
ijtc-1001	88	12	real	real	ADJ
ijtc-1001	88	13	earnings	earning	NOUN
ijtc-1001	88	14	management	management	NOUN
ijtc-1001	88	15	through	through	ADP
ijtc-1001	88	16	cash	cash	NOUN
ijtc-1001	88	17	flow	flow	NOUN
ijtc-1001	88	18	transactions	transaction	NOUN
ijtc-1001	88	19	linked	link	VERB
ijtc-1001	88	20	to	to	ADP
ijtc-1001	88	21	heightened	heightened	ADJ
ijtc-1001	88	22	sales	sale	NOUN
ijtc-1001	88	23	(	(	PUNCT
ijtc-1001	88	24	herlina	herlina	NOUN
ijtc-1001	88	25	wijayanti	wijayanti	PROPN
ijtc-1001	88	26	,	,	PUNCT
ijtc-1001	88	27	2014	2014	NUM
ijtc-1001	88	28	;	;	PUNCT
ijtc-1001	88	29	trisnawati	trisnawati	PROPN
ijtc-1001	88	30	&	&	CCONJ
ijtc-1001	88	31	suhestiningsih	suhestiningsih	PROPN
ijtc-1001	88	32	,	,	PUNCT
ijtc-1001	88	33	2012	2012	NUM
ijtc-1001	88	34	)	)	PUNCT
ijtc-1001	88	35	.	.	PUNCT
ijtc-1001	89	1	conversely	conversely	ADV
ijtc-1001	89	2	,	,	PUNCT
ijtc-1001	89	3	those	those	PRON
ijtc-1001	89	4	in	in	ADP
ijtc-1001	89	5	the	the	DET
ijtc-1001	89	6	low	low	ADJ
ijtc-1001	89	7	category	category	NOUN
ijtc-1001	89	8	refrain	refrain	NOUN
ijtc-1001	89	9	from	from	ADP
ijtc-1001	89	10	reporting	report	VERB
ijtc-1001	89	11	increased	increase	VERB
ijtc-1001	89	12	profits	profit	NOUN
ijtc-1001	89	13	linked	link	VERB
ijtc-1001	89	14	to	to	ADP
ijtc-1001	89	15	reduced	reduce	VERB
ijtc-1001	89	16	sales	sale	NOUN
ijtc-1001	89	17	-	-	PUNCT
ijtc-1001	89	18	related	relate	VERB
ijtc-1001	89	19	cash	cash	NOUN
ijtc-1001	89	20	flow	flow	NOUN
ijtc-1001	89	21	transactions	transaction	NOUN
ijtc-1001	89	22	.	.	PUNCT
ijtc-1001	90	1	in	in	ADP
ijtc-1001	90	2	abnprod	abnprod	NOUN
ijtc-1001	90	3	,	,	PUNCT
ijtc-1001	90	4	firms	firm	NOUN
ijtc-1001	90	5	categorized	categorize	VERB
ijtc-1001	90	6	as	as	ADP
ijtc-1001	90	7	severe	severe	ADJ
ijtc-1001	90	8	tend	tend	NOUN
ijtc-1001	90	9	to	to	PART
ijtc-1001	90	10	execute	execute	VERB
ijtc-1001	90	11	real	real	ADJ
ijtc-1001	90	12	earnings	earning	NOUN
ijtc-1001	90	13	management	management	NOUN
ijtc-1001	90	14	by	by	ADP
ijtc-1001	90	15	ramping	ramp	VERB
ijtc-1001	90	16	up	up	ADP
ijtc-1001	90	17	production	production	NOUN
ijtc-1001	90	18	to	to	PART
ijtc-1001	90	19	reduce	reduce	VERB
ijtc-1001	90	20	production	production	NOUN
ijtc-1001	90	21	costs	cost	NOUN
ijtc-1001	90	22	and	and	CCONJ
ijtc-1001	90	23	inflate	inflate	VERB
ijtc-1001	90	24	profit	profit	NOUN
ijtc-1001	90	25	figures	figure	NOUN
ijtc-1001	90	26	(	(	PUNCT
ijtc-1001	90	27	hapsoro	hapsoro	PROPN
ijtc-1001	90	28	&	&	CCONJ
ijtc-1001	90	29	bahantwelu	bahantwelu	PROPN
ijtc-1001	90	30	,	,	PUNCT
ijtc-1001	90	31	2020	2020	NUM
ijtc-1001	90	32	;	;	PUNCT
ijtc-1001	90	33	trabelsi	trabelsi	PROPN
ijtc-1001	90	34	&	&	CCONJ
ijtc-1001	90	35	chalwati	chalwati	NOUN
ijtc-1001	90	36	,	,	PUNCT
ijtc-1001	90	37	2023	2023	NUM
ijtc-1001	90	38	)	)	PUNCT
ijtc-1001	90	39	.	.	PUNCT
ijtc-1001	91	1	in	in	ADP
ijtc-1001	91	2	contrast	contrast	NOUN
ijtc-1001	91	3	,	,	PUNCT
ijtc-1001	91	4	those	those	PRON
ijtc-1001	91	5	rated	rate	VERB
ijtc-1001	91	6	low	low	ADJ
ijtc-1001	91	7	struggle	struggle	NOUN
ijtc-1001	91	8	to	to	PART
ijtc-1001	91	9	boost	boost	VERB
ijtc-1001	91	10	profits	profit	NOUN
ijtc-1001	91	11	through	through	ADP
ijtc-1001	91	12	mass	mass	ADJ
ijtc-1001	91	13	production	production	NOUN
ijtc-1001	91	14	.	.	PUNCT
ijtc-1001	92	1	for	for	ADP
ijtc-1001	92	2	abndisc	abndisc	NOUN
ijtc-1001	92	3	,	,	PUNCT
ijtc-1001	92	4	companies	company	NOUN
ijtc-1001	92	5	in	in	ADP
ijtc-1001	92	6	the	the	DET
ijtc-1001	92	7	severe	severe	ADJ
ijtc-1001	92	8	group	group	NOUN
ijtc-1001	92	9	tend	tend	VERB
ijtc-1001	92	10	to	to	PART
ijtc-1001	92	11	manipulate	manipulate	VERB
ijtc-1001	92	12	expenses	expense	NOUN
ijtc-1001	92	13	like	like	ADP
ijtc-1001	92	14	advertising	advertising	NOUN
ijtc-1001	92	15	,	,	PUNCT
ijtc-1001	92	16	cost	cost	NOUN
ijtc-1001	92	17	of	of	ADP
ijtc-1001	92	18	revenue	revenue	NOUN
ijtc-1001	92	19	,	,	PUNCT
ijtc-1001	92	20	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	DET
ijtc-1001	92	21	the	the	DET
ijtc-1001	92	22	effect	effect	NOUN
ijtc-1001	92	23	of	of	ADP
ijtc-1001	92	24	accrual	accrual	ADJ
ijtc-1001	92	25	earnings	earning	NOUN
ijtc-1001	92	26	management	management	NOUN
ijtc-1001	92	27	and	and	CCONJ
ijtc-1001	92	28	real	real	ADJ
ijtc-1001	92	29	earnings	earning	NOUN
ijtc-1001	92	30	management	management	NOUN
ijtc-1001	92	31	on	on	ADP
ijtc-1001	92	32	environmental	environmental	ADJ
ijtc-1001	92	33	,	,	PUNCT
ijtc-1001	92	34	social	social	ADJ
ijtc-1001	92	35	,	,	PUNCT
ijtc-1001	92	36	and	and	CCONJ
ijtc-1001	92	37	governance	governance	NOUN
ijtc-1001	92	38	(	(	PUNCT
ijtc-1001	92	39	esg	esg	NOUN
ijtc-1001	92	40	)	)	PUNCT
ijtc-1001	92	41	reporting	reporting	NOUN
ijtc-1001	92	42	performance	performance	NOUN
ijtc-1001	92	43	fadhilah	fadhilah	NOUN
ijtc-1001	92	44	and	and	CCONJ
ijtc-1001	92	45	suranta	suranta	VERB
ijtc-1001	92	46	82	82	NUM
ijtc-1001	92	47	|	|	ADV
ijtc-1001	92	48	ilomata	ilomata	PROPN
ijtc-1001	92	49	international	international	ADJ
ijtc-1001	92	50	journal	journal	NOUN
ijtc-1001	92	51	of	of	ADP
ijtc-1001	92	52	tax	tax	PROPN
ijtc-1001	92	53	&	&	CCONJ
ijtc-1001	92	54	accounting	account	VERB
ijtc-1001	92	55	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1001	92	56	administrative	administrative	ADJ
ijtc-1001	92	57	costs	cost	NOUN
ijtc-1001	92	58	,	,	PUNCT
ijtc-1001	92	59	and	and	CCONJ
ijtc-1001	92	60	research	research	NOUN
ijtc-1001	92	61	expenses	expense	NOUN
ijtc-1001	92	62	to	to	PART
ijtc-1001	92	63	inflate	inflate	VERB
ijtc-1001	92	64	profit	profit	NOUN
ijtc-1001	92	65	figures	figure	NOUN
ijtc-1001	92	66	(	(	PUNCT
ijtc-1001	92	67	simamora	simamora	PROPN
ijtc-1001	92	68	,	,	PUNCT
ijtc-1001	92	69	2021	2021	NUM
ijtc-1001	92	70	)	)	PUNCT
ijtc-1001	92	71	.	.	PUNCT
ijtc-1001	93	1	on	on	ADP
ijtc-1001	93	2	the	the	DET
ijtc-1001	93	3	contrary	contrary	ADJ
ijtc-1001	93	4	,	,	PUNCT
ijtc-1001	93	5	low	low	ADV
ijtc-1001	93	6	-	-	PUNCT
ijtc-1001	93	7	rated	rate	VERB
ijtc-1001	93	8	companies	company	NOUN
ijtc-1001	93	9	do	do	AUX
ijtc-1001	93	10	not	not	PART
ijtc-1001	93	11	escalate	escalate	VERB
ijtc-1001	93	12	profits	profit	NOUN
ijtc-1001	93	13	by	by	ADP
ijtc-1001	93	14	increasing	increase	VERB
ijtc-1001	93	15	these	these	DET
ijtc-1001	93	16	expenses	expense	NOUN
ijtc-1001	93	17	.	.	PUNCT
ijtc-1001	94	1	this	this	DET
ijtc-1001	94	2	study	study	NOUN
ijtc-1001	94	3	aims	aim	VERB
ijtc-1001	94	4	to	to	PART
ijtc-1001	94	5	explore	explore	VERB
ijtc-1001	94	6	the	the	DET
ijtc-1001	94	7	practice	practice	NOUN
ijtc-1001	94	8	of	of	ADP
ijtc-1001	94	9	real	real	ADJ
ijtc-1001	94	10	earnings	earning	NOUN
ijtc-1001	94	11	management	management	NOUN
ijtc-1001	94	12	across	across	ADP
ijtc-1001	94	13	companies	company	NOUN
ijtc-1001	94	14	aligned	align	VERB
ijtc-1001	94	15	with	with	ADP
ijtc-1001	94	16	their	their	PRON
ijtc-1001	94	17	esg	esg	NOUN
ijtc-1001	94	18	score	score	NOUN
ijtc-1001	94	19	ratings	rating	NOUN
ijtc-1001	94	20	.	.	PUNCT
ijtc-1001	95	1	hence	hence	ADV
ijtc-1001	95	2	,	,	PUNCT
ijtc-1001	95	3	the	the	DET
ijtc-1001	95	4	formulated	formulated	ADJ
ijtc-1001	95	5	hypothesis	hypothesis	NOUN
ijtc-1001	95	6	for	for	ADP
ijtc-1001	95	7	this	this	DET
ijtc-1001	95	8	study	study	NOUN
ijtc-1001	95	9	is	be	AUX
ijtc-1001	95	10	:	:	PUNCT
ijtc-1001	95	11	hypothesis	hypothesis	NOUN
ijtc-1001	95	12	2	2	NUM
ijtc-1001	95	13	(	(	PUNCT
ijtc-1001	95	14	h2	h2	NOUN
ijtc-1001	95	15	):	):	PUNCT
ijtc-1001	95	16	there	there	PRON
ijtc-1001	95	17	are	be	VERB
ijtc-1001	95	18	differences	difference	NOUN
ijtc-1001	95	19	in	in	ADP
ijtc-1001	95	20	real	real	ADJ
ijtc-1001	95	21	earnings	earning	NOUN
ijtc-1001	95	22	management	management	NOUN
ijtc-1001	95	23	carried	carry	VERB
ijtc-1001	95	24	out	out	ADP
ijtc-1001	95	25	by	by	ADP
ijtc-1001	95	26	companies	company	NOUN
ijtc-1001	95	27	on	on	ADP
ijtc-1001	95	28	the	the	DET
ijtc-1001	95	29	environmental	environmental	ADJ
ijtc-1001	95	30	,	,	PUNCT
ijtc-1001	95	31	social	social	ADJ
ijtc-1001	95	32	,	,	PUNCT
ijtc-1001	95	33	and	and	CCONJ
ijtc-1001	95	34	governance	governance	NOUN
ijtc-1001	95	35	(	(	PUNCT
ijtc-1001	95	36	esg	esg	NOUN
ijtc-1001	95	37	)	)	PUNCT
ijtc-1001	95	38	score	score	NOUN
ijtc-1001	95	39	rankings	ranking	NOUN
ijtc-1001	95	40	.	.	PUNCT
ijtc-1001	96	1	accrual	accrual	ADJ
ijtc-1001	96	2	earnings	earning	NOUN
ijtc-1001	96	3	management	management	NOUN
ijtc-1001	96	4	and	and	CCONJ
ijtc-1001	96	5	environmental	environmental	ADJ
ijtc-1001	96	6	,	,	PUNCT
ijtc-1001	96	7	social	social	ADJ
ijtc-1001	96	8	,	,	PUNCT
ijtc-1001	96	9	and	and	CCONJ
ijtc-1001	96	10	governance	governance	NOUN
ijtc-1001	96	11	(	(	PUNCT
ijtc-1001	96	12	esg	esg	NOUN
ijtc-1001	96	13	)	)	PUNCT
ijtc-1001	96	14	performance	performance	NOUN
ijtc-1001	96	15	accrual	accrual	ADJ
ijtc-1001	96	16	earnings	earning	NOUN
ijtc-1001	96	17	management	management	NOUN
ijtc-1001	96	18	involves	involve	VERB
ijtc-1001	96	19	manipulating	manipulate	VERB
ijtc-1001	96	20	earnings	earning	NOUN
ijtc-1001	96	21	through	through	ADP
ijtc-1001	96	22	the	the	DET
ijtc-1001	96	23	company	company	NOUN
ijtc-1001	96	24	's	's	PART
ijtc-1001	96	25	accrual	accrual	ADJ
ijtc-1001	96	26	activities	activity	NOUN
ijtc-1001	96	27	,	,	PUNCT
ijtc-1001	96	28	like	like	ADP
ijtc-1001	96	29	selective	selective	ADJ
ijtc-1001	96	30	accounting	accounting	NOUN
ijtc-1001	96	31	methods	method	NOUN
ijtc-1001	96	32	,	,	PUNCT
ijtc-1001	96	33	particularly	particularly	ADV
ijtc-1001	96	34	via	via	ADP
ijtc-1001	96	35	discretionary	discretionary	ADJ
ijtc-1001	96	36	accruals	accrual	NOUN
ijtc-1001	96	37	(	(	PUNCT
ijtc-1001	96	38	suhesti	suhesti	NOUN
ijtc-1001	96	39	,	,	PUNCT
ijtc-1001	96	40	2015	2015	NUM
ijtc-1001	96	41	)	)	PUNCT
ijtc-1001	96	42	.	.	PUNCT
ijtc-1001	97	1	consequently	consequently	ADV
ijtc-1001	97	2	,	,	PUNCT
ijtc-1001	97	3	using	use	VERB
ijtc-1001	97	4	accrual	accrual	ADJ
ijtc-1001	97	5	earnings	earning	NOUN
ijtc-1001	97	6	management	management	NOUN
ijtc-1001	97	7	may	may	AUX
ijtc-1001	97	8	lead	lead	VERB
ijtc-1001	97	9	to	to	ADP
ijtc-1001	97	10	future	future	ADJ
ijtc-1001	97	11	problems	problem	NOUN
ijtc-1001	97	12	,	,	PUNCT
ijtc-1001	97	13	impacting	impact	VERB
ijtc-1001	97	14	longterm	longterm	ADJ
ijtc-1001	97	15	earnings	earning	NOUN
ijtc-1001	97	16	negatively	negatively	ADV
ijtc-1001	97	17	.	.	PUNCT
ijtc-1001	98	1	despite	despite	SCONJ
ijtc-1001	98	2	this	this	PRON
ijtc-1001	98	3	,	,	PUNCT
ijtc-1001	98	4	companies	company	NOUN
ijtc-1001	98	5	often	often	ADV
ijtc-1001	98	6	enhance	enhance	VERB
ijtc-1001	98	7	their	their	PRON
ijtc-1001	98	8	financial	financial	ADJ
ijtc-1001	98	9	statements	statement	NOUN
ijtc-1001	98	10	annually	annually	ADV
ijtc-1001	98	11	without	without	ADP
ijtc-1001	98	12	contemplating	contemplate	VERB
ijtc-1001	98	13	the	the	DET
ijtc-1001	98	14	long	long	ADJ
ijtc-1001	98	15	-	-	PUNCT
ijtc-1001	98	16	term	term	NOUN
ijtc-1001	98	17	repercussions	repercussion	NOUN
ijtc-1001	98	18	.	.	PUNCT
ijtc-1001	99	1	they	they	PRON
ijtc-1001	99	2	tend	tend	VERB
ijtc-1001	99	3	to	to	PART
ijtc-1001	99	4	continuously	continuously	ADV
ijtc-1001	99	5	employ	employ	VERB
ijtc-1001	99	6	tactics	tactic	NOUN
ijtc-1001	99	7	like	like	ADP
ijtc-1001	99	8	"	"	PUNCT
ijtc-1001	99	9	cooking	cook	VERB
ijtc-1001	99	10	the	the	DET
ijtc-1001	99	11	books	book	NOUN
ijtc-1001	99	12	"	"	PUNCT
ijtc-1001	99	13	via	via	ADP
ijtc-1001	99	14	accrual	accrual	ADJ
ijtc-1001	99	15	earnings	earning	NOUN
ijtc-1001	99	16	management	management	NOUN
ijtc-1001	99	17	to	to	PART
ijtc-1001	99	18	present	present	VERB
ijtc-1001	99	19	a	a	DET
ijtc-1001	99	20	more	more	ADV
ijtc-1001	99	21	favorable	favorable	ADJ
ijtc-1001	99	22	performance	performance	NOUN
ijtc-1001	99	23	picture	picture	NOUN
ijtc-1001	99	24	.	.	PUNCT
ijtc-1001	100	1	the	the	DET
ijtc-1001	100	2	objective	objective	NOUN
ijtc-1001	100	3	of	of	ADP
ijtc-1001	100	4	accrual	accrual	ADJ
ijtc-1001	100	5	earnings	earning	NOUN
ijtc-1001	100	6	management	management	NOUN
ijtc-1001	100	7	is	be	AUX
ijtc-1001	100	8	to	to	PART
ijtc-1001	100	9	mislead	mislead	VERB
ijtc-1001	100	10	users	user	NOUN
ijtc-1001	100	11	of	of	ADP
ijtc-1001	100	12	financial	financial	ADJ
ijtc-1001	100	13	statement	statement	NOUN
ijtc-1001	100	14	information	information	NOUN
ijtc-1001	100	15	.	.	PUNCT
ijtc-1001	101	1	additionally	additionally	ADV
ijtc-1001	101	2	,	,	PUNCT
ijtc-1001	101	3	it	it	PRON
ijtc-1001	101	4	contributes	contribute	VERB
ijtc-1001	101	5	to	to	ADP
ijtc-1001	101	6	information	information	NOUN
ijtc-1001	101	7	asymmetry	asymmetry	NOUN
ijtc-1001	101	8	due	due	ADP
ijtc-1001	101	9	to	to	ADP
ijtc-1001	101	10	agency	agency	NOUN
ijtc-1001	101	11	issues	issue	NOUN
ijtc-1001	101	12	arising	arise	VERB
ijtc-1001	101	13	from	from	ADP
ijtc-1001	101	14	the	the	DET
ijtc-1001	101	15	separation	separation	NOUN
ijtc-1001	101	16	between	between	ADP
ijtc-1001	101	17	principal	principal	NOUN
ijtc-1001	101	18	and	and	CCONJ
ijtc-1001	101	19	agent	agent	NOUN
ijtc-1001	101	20	.	.	PUNCT
ijtc-1001	102	1	this	this	DET
ijtc-1001	102	2	asymmetry	asymmetry	NOUN
ijtc-1001	102	3	enables	enable	VERB
ijtc-1001	102	4	managers	manager	NOUN
ijtc-1001	102	5	to	to	PART
ijtc-1001	102	6	possess	possess	VERB
ijtc-1001	102	7	more	more	ADJ
ijtc-1001	102	8	insights	insight	NOUN
ijtc-1001	102	9	into	into	ADP
ijtc-1001	102	10	the	the	DET
ijtc-1001	102	11	company	company	NOUN
ijtc-1001	102	12	's	's	PART
ijtc-1001	102	13	internal	internal	ADJ
ijtc-1001	102	14	conditions	condition	NOUN
ijtc-1001	102	15	and	and	CCONJ
ijtc-1001	102	16	future	future	ADJ
ijtc-1001	102	17	prospects	prospect	NOUN
ijtc-1001	102	18	compared	compare	VERB
ijtc-1001	102	19	to	to	ADP
ijtc-1001	102	20	owners	owner	NOUN
ijtc-1001	102	21	(	(	PUNCT
ijtc-1001	102	22	septiadi	septiadi	NOUN
ijtc-1001	102	23	et	et	PROPN
ijtc-1001	102	24	al	al	PROPN
ijtc-1001	102	25	.	.	PROPN
ijtc-1001	102	26	,	,	PUNCT
ijtc-1001	102	27	2017	2017	NUM
ijtc-1001	102	28	)	)	PUNCT
ijtc-1001	102	29	.	.	PUNCT
ijtc-1001	103	1	this	this	DET
ijtc-1001	103	2	agency	agency	NOUN
ijtc-1001	103	3	theory	theory	NOUN
ijtc-1001	103	4	offers	offer	VERB
ijtc-1001	103	5	insight	insight	NOUN
ijtc-1001	103	6	into	into	ADP
ijtc-1001	103	7	the	the	DET
ijtc-1001	103	8	relationship	relationship	NOUN
ijtc-1001	103	9	between	between	ADP
ijtc-1001	103	10	earnings	earning	NOUN
ijtc-1001	103	11	management	management	NOUN
ijtc-1001	103	12	and	and	CCONJ
ijtc-1001	103	13	esg	esg	PROPN
ijtc-1001	103	14	.	.	PUNCT
ijtc-1001	104	1	earlier	early	ADJ
ijtc-1001	104	2	studies	study	NOUN
ijtc-1001	104	3	have	have	AUX
ijtc-1001	104	4	explored	explore	VERB
ijtc-1001	104	5	the	the	DET
ijtc-1001	104	6	link	link	NOUN
ijtc-1001	104	7	between	between	ADP
ijtc-1001	104	8	accrual	accrual	ADJ
ijtc-1001	104	9	earnings	earning	NOUN
ijtc-1001	104	10	management	management	NOUN
ijtc-1001	104	11	and	and	CCONJ
ijtc-1001	104	12	csr	csr	NOUN
ijtc-1001	104	13	,	,	PUNCT
ijtc-1001	104	14	like	like	ADP
ijtc-1001	104	15	the	the	DET
ijtc-1001	104	16	work	work	NOUN
ijtc-1001	104	17	of	of	ADP
ijtc-1001	104	18	(	(	PUNCT
ijtc-1001	104	19	khuong	khuong	PROPN
ijtc-1001	104	20	et	et	PROPN
ijtc-1001	104	21	al	al	PROPN
ijtc-1001	104	22	.	.	PROPN
ijtc-1001	104	23	,	,	PUNCT
ijtc-1001	104	24	2023	2023	NUM
ijtc-1001	104	25	)	)	PUNCT
ijtc-1001	104	26	,	,	PUNCT
ijtc-1001	104	27	indicating	indicate	VERB
ijtc-1001	104	28	low	low	ADJ
ijtc-1001	104	29	csr	csr	NOUN
ijtc-1001	104	30	disclosure	disclosure	NOUN
ijtc-1001	104	31	participation	participation	NOUN
ijtc-1001	104	32	linked	link	VERB
ijtc-1001	104	33	with	with	ADP
ijtc-1001	104	34	higher	high	ADJ
ijtc-1001	104	35	possibilities	possibility	NOUN
ijtc-1001	104	36	of	of	ADP
ijtc-1001	104	37	accrual	accrual	ADJ
ijtc-1001	104	38	earnings	earning	NOUN
ijtc-1001	104	39	management	management	NOUN
ijtc-1001	104	40	manipulation	manipulation	NOUN
ijtc-1001	104	41	.	.	PUNCT
ijtc-1001	105	1	this	this	PRON
ijtc-1001	105	2	reveals	reveal	VERB
ijtc-1001	105	3	the	the	DET
ijtc-1001	105	4	negative	negative	ADJ
ijtc-1001	105	5	impact	impact	NOUN
ijtc-1001	105	6	of	of	ADP
ijtc-1001	105	7	accrual	accrual	ADJ
ijtc-1001	105	8	earnings	earning	NOUN
ijtc-1001	105	9	management	management	NOUN
ijtc-1001	105	10	on	on	ADP
ijtc-1001	105	11	csr	csr	PROPN
ijtc-1001	105	12	.	.	PROPN
ijtc-1001	105	13	further	further	ADJ
ijtc-1001	105	14	investigations	investigation	NOUN
ijtc-1001	105	15	have	have	AUX
ijtc-1001	105	16	attempted	attempt	VERB
ijtc-1001	105	17	to	to	PART
ijtc-1001	105	18	examine	examine	VERB
ijtc-1001	105	19	the	the	DET
ijtc-1001	105	20	connection	connection	NOUN
ijtc-1001	105	21	between	between	ADP
ijtc-1001	105	22	accrual	accrual	ADJ
ijtc-1001	105	23	earnings	earning	NOUN
ijtc-1001	105	24	management	management	NOUN
ijtc-1001	105	25	and	and	CCONJ
ijtc-1001	105	26	esg	esg	PROPN
ijtc-1001	105	27	.	.	PUNCT
ijtc-1001	106	1	research	research	NOUN
ijtc-1001	106	2	by	by	ADP
ijtc-1001	106	3	(	(	PUNCT
ijtc-1001	106	4	amertha	amertha	PROPN
ijtc-1001	106	5	,	,	PUNCT
ijtc-1001	106	6	2013	2013	NUM
ijtc-1001	106	7	;	;	PUNCT
ijtc-1001	106	8	andriani	andriani	PROPN
ijtc-1001	106	9	&	&	CCONJ
ijtc-1001	106	10	arsjah	arsjah	PROPN
ijtc-1001	106	11	,	,	PUNCT
ijtc-1001	106	12	2022	2022	NUM
ijtc-1001	106	13	;	;	PUNCT
ijtc-1001	106	14	velte	velte	NOUN
ijtc-1001	106	15	,	,	PUNCT
ijtc-1001	106	16	2019	2019	NUM
ijtc-1001	106	17	)	)	PUNCT
ijtc-1001	106	18	suggests	suggest	VERB
ijtc-1001	106	19	that	that	SCONJ
ijtc-1001	106	20	esg	esg	PROPN
ijtc-1001	106	21	performance	performance	NOUN
ijtc-1001	106	22	negatively	negatively	ADV
ijtc-1001	106	23	influences	influence	VERB
ijtc-1001	106	24	accrual	accrual	ADJ
ijtc-1001	106	25	earnings	earning	NOUN
ijtc-1001	106	26	management	management	NOUN
ijtc-1001	106	27	.	.	PUNCT
ijtc-1001	107	1	for	for	ADP
ijtc-1001	107	2	instance	instance	NOUN
ijtc-1001	107	3	,	,	PUNCT
ijtc-1001	107	4	(	(	PUNCT
ijtc-1001	107	5	vincentia	vincentia	NOUN
ijtc-1001	107	6	anindha	anindha	PROPN
ijtc-1001	107	7	primacintya	primacintya	NOUN
ijtc-1001	107	8	,	,	PUNCT
ijtc-1001	107	9	2023	2023	NUM
ijtc-1001	107	10	)	)	PUNCT
ijtc-1001	107	11	study	study	NOUN
ijtc-1001	107	12	demonstrates	demonstrate	VERB
ijtc-1001	107	13	that	that	SCONJ
ijtc-1001	107	14	companies	company	NOUN
ijtc-1001	107	15	with	with	ADP
ijtc-1001	107	16	higher	high	ADJ
ijtc-1001	107	17	esg	esg	PROPN
ijtc-1001	107	18	performance	performance	NOUN
ijtc-1001	107	19	engage	engage	VERB
ijtc-1001	107	20	less	less	ADV
ijtc-1001	107	21	in	in	ADP
ijtc-1001	107	22	accrual	accrual	ADJ
ijtc-1001	107	23	earnings	earning	NOUN
ijtc-1001	107	24	management	management	NOUN
ijtc-1001	107	25	activities	activity	NOUN
ijtc-1001	107	26	.	.	PUNCT
ijtc-1001	108	1	this	this	DET
ijtc-1001	108	2	study	study	NOUN
ijtc-1001	108	3	will	will	AUX
ijtc-1001	108	4	delve	delve	VERB
ijtc-1001	108	5	into	into	ADP
ijtc-1001	108	6	accrual	accrual	ADJ
ijtc-1001	108	7	earnings	earning	NOUN
ijtc-1001	108	8	management	management	NOUN
ijtc-1001	108	9	and	and	CCONJ
ijtc-1001	108	10	its	its	PRON
ijtc-1001	108	11	impact	impact	NOUN
ijtc-1001	108	12	on	on	ADP
ijtc-1001	108	13	esg	esg	PROPN
ijtc-1001	108	14	performance	performance	NOUN
ijtc-1001	108	15	.	.	PUNCT
ijtc-1001	109	1	therefore	therefore	ADV
ijtc-1001	109	2	,	,	PUNCT
ijtc-1001	109	3	the	the	DET
ijtc-1001	109	4	formulated	formulated	ADJ
ijtc-1001	109	5	hypothesis	hypothesis	NOUN
ijtc-1001	109	6	for	for	ADP
ijtc-1001	109	7	this	this	DET
ijtc-1001	109	8	study	study	NOUN
ijtc-1001	109	9	is	be	AUX
ijtc-1001	109	10	:	:	PUNCT
ijtc-1001	109	11	hypothesis	hypothesis	NOUN
ijtc-1001	109	12	3	3	NUM
ijtc-1001	109	13	(	(	PUNCT
ijtc-1001	109	14	h3	h3	NOUN
ijtc-1001	109	15	):	):	PUNCT
ijtc-1001	109	16	accrual	accrual	ADJ
ijtc-1001	109	17	earnings	earning	NOUN
ijtc-1001	109	18	management	management	NOUN
ijtc-1001	109	19	has	have	VERB
ijtc-1001	109	20	a	a	DET
ijtc-1001	109	21	negative	negative	ADJ
ijtc-1001	109	22	impact	impact	NOUN
ijtc-1001	109	23	on	on	ADP
ijtc-1001	109	24	environmental	environmental	ADJ
ijtc-1001	109	25	,	,	PUNCT
ijtc-1001	109	26	social	social	ADJ
ijtc-1001	109	27	,	,	PUNCT
ijtc-1001	109	28	and	and	CCONJ
ijtc-1001	109	29	governance	governance	NOUN
ijtc-1001	109	30	(	(	PUNCT
ijtc-1001	109	31	esg	esg	NOUN
ijtc-1001	109	32	)	)	PUNCT
ijtc-1001	109	33	performance	performance	NOUN
ijtc-1001	109	34	.	.	PUNCT
ijtc-1001	110	1	real	real	ADJ
ijtc-1001	110	2	earnings	earning	NOUN
ijtc-1001	110	3	management	management	NOUN
ijtc-1001	110	4	and	and	CCONJ
ijtc-1001	110	5	environmental	environmental	ADJ
ijtc-1001	110	6	,	,	PUNCT
ijtc-1001	110	7	social	social	ADJ
ijtc-1001	110	8	,	,	PUNCT
ijtc-1001	110	9	and	and	CCONJ
ijtc-1001	110	10	governance	governance	NOUN
ijtc-1001	110	11	(	(	PUNCT
ijtc-1001	110	12	esg	esg	NOUN
ijtc-1001	110	13	)	)	PUNCT
ijtc-1001	110	14	performance	performance	NOUN
ijtc-1001	110	15	real	real	ADJ
ijtc-1001	110	16	earnings	earning	NOUN
ijtc-1001	110	17	management	management	NOUN
ijtc-1001	110	18	refers	refer	VERB
ijtc-1001	110	19	to	to	ADP
ijtc-1001	110	20	the	the	DET
ijtc-1001	110	21	strategic	strategic	ADJ
ijtc-1001	110	22	manipulation	manipulation	NOUN
ijtc-1001	110	23	of	of	ADP
ijtc-1001	110	24	earnings	earning	NOUN
ijtc-1001	110	25	through	through	ADP
ijtc-1001	110	26	day	day	NOUN
ijtc-1001	110	27	-	-	PUNCT
ijtc-1001	110	28	to	to	ADP
ijtc-1001	110	29	-	-	PUNCT
ijtc-1001	110	30	day	day	NOUN
ijtc-1001	110	31	company	company	NOUN
ijtc-1001	110	32	operations	operation	NOUN
ijtc-1001	110	33	within	within	ADP
ijtc-1001	110	34	the	the	DET
ijtc-1001	110	35	current	current	ADJ
ijtc-1001	110	36	accounting	accounting	NOUN
ijtc-1001	110	37	period	period	NOUN
ijtc-1001	110	38	(	(	PUNCT
ijtc-1001	110	39	yuniatmoko	yuniatmoko	NOUN
ijtc-1001	110	40	,	,	PUNCT
ijtc-1001	110	41	2018	2018	NUM
ijtc-1001	110	42	)	)	PUNCT
ijtc-1001	110	43	.	.	PUNCT
ijtc-1001	111	1	it	it	PRON
ijtc-1001	111	2	involves	involve	VERB
ijtc-1001	111	3	three	three	NUM
ijtc-1001	111	4	methods	method	NOUN
ijtc-1001	111	5	:	:	PUNCT
ijtc-1001	111	6	sales	sale	NOUN
ijtc-1001	111	7	manipulation	manipulation	NOUN
ijtc-1001	111	8	,	,	PUNCT
ijtc-1001	111	9	overproduction	overproduction	NOUN
ijtc-1001	111	10	,	,	PUNCT
ijtc-1001	111	11	and	and	CCONJ
ijtc-1001	111	12	discretionary	discretionary	ADJ
ijtc-1001	111	13	cost	cost	NOUN
ijtc-1001	111	14	reduction	reduction	NOUN
ijtc-1001	111	15	(	(	PUNCT
ijtc-1001	111	16	roychowdhury	roychowdhury	NOUN
ijtc-1001	111	17	,	,	PUNCT
ijtc-1001	111	18	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	DET
ijtc-1001	111	19	the	the	DET
ijtc-1001	111	20	effect	effect	NOUN
ijtc-1001	111	21	of	of	ADP
ijtc-1001	111	22	accrual	accrual	ADJ
ijtc-1001	111	23	earnings	earning	NOUN
ijtc-1001	111	24	management	management	NOUN
ijtc-1001	111	25	and	and	CCONJ
ijtc-1001	111	26	real	real	ADJ
ijtc-1001	111	27	earnings	earning	NOUN
ijtc-1001	111	28	management	management	NOUN
ijtc-1001	111	29	on	on	ADP
ijtc-1001	111	30	environmental	environmental	ADJ
ijtc-1001	111	31	,	,	PUNCT
ijtc-1001	111	32	social	social	ADJ
ijtc-1001	111	33	,	,	PUNCT
ijtc-1001	111	34	and	and	CCONJ
ijtc-1001	111	35	governance	governance	NOUN
ijtc-1001	111	36	(	(	PUNCT
ijtc-1001	111	37	esg	esg	NOUN
ijtc-1001	111	38	)	)	PUNCT
ijtc-1001	111	39	reporting	reporting	NOUN
ijtc-1001	111	40	performance	performance	NOUN
ijtc-1001	111	41	fadhilah	fadhilah	NOUN
ijtc-1001	111	42	and	and	CCONJ
ijtc-1001	111	43	suranta	suranta	VERB
ijtc-1001	111	44	83	83	NUM
ijtc-1001	111	45	|	|	ADV
ijtc-1001	111	46	ilomata	ilomata	PROPN
ijtc-1001	111	47	international	international	ADJ
ijtc-1001	111	48	journal	journal	NOUN
ijtc-1001	111	49	of	of	ADP
ijtc-1001	111	50	tax	tax	PROPN
ijtc-1001	111	51	&	&	CCONJ
ijtc-1001	111	52	accounting	accounting	NOUN
ijtc-1001	111	53	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1001	111	54	2006a	2006a	NOUN
ijtc-1001	111	55	)	)	PUNCT
ijtc-1001	111	56	.	.	PUNCT
ijtc-1001	112	1	the	the	DET
ijtc-1001	112	2	primary	primary	ADJ
ijtc-1001	112	3	aim	aim	NOUN
ijtc-1001	112	4	of	of	ADP
ijtc-1001	112	5	real	real	ADJ
ijtc-1001	112	6	earnings	earning	NOUN
ijtc-1001	112	7	management	management	NOUN
ijtc-1001	112	8	is	be	AUX
ijtc-1001	112	9	to	to	PART
ijtc-1001	112	10	attain	attain	VERB
ijtc-1001	112	11	the	the	DET
ijtc-1001	112	12	company	company	NOUN
ijtc-1001	112	13	's	's	PART
ijtc-1001	112	14	targeted	target	VERB
ijtc-1001	112	15	profit	profit	NOUN
ijtc-1001	112	16	by	by	ADP
ijtc-1001	112	17	tweaking	tweak	VERB
ijtc-1001	112	18	profits	profit	NOUN
ijtc-1001	112	19	through	through	ADP
ijtc-1001	112	20	ongoing	ongoing	ADJ
ijtc-1001	112	21	operational	operational	ADJ
ijtc-1001	112	22	activities	activity	NOUN
ijtc-1001	112	23	.	.	PUNCT
ijtc-1001	113	1	the	the	DET
ijtc-1001	113	2	pursuit	pursuit	NOUN
ijtc-1001	113	3	of	of	ADP
ijtc-1001	113	4	real	real	ADJ
ijtc-1001	113	5	earnings	earning	NOUN
ijtc-1001	113	6	management	management	NOUN
ijtc-1001	113	7	aligns	align	VERB
ijtc-1001	113	8	with	with	ADP
ijtc-1001	113	9	a	a	DET
ijtc-1001	113	10	fundamental	fundamental	ADJ
ijtc-1001	113	11	distinction	distinction	NOUN
ijtc-1001	113	12	in	in	ADP
ijtc-1001	113	13	agency	agency	NOUN
ijtc-1001	113	14	theory	theory	NOUN
ijtc-1001	113	15	:	:	PUNCT
ijtc-1001	113	16	management	management	NOUN
ijtc-1001	113	17	performance	performance	NOUN
ijtc-1001	113	18	is	be	AUX
ijtc-1001	113	19	evaluated	evaluate	VERB
ijtc-1001	113	20	based	base	VERB
ijtc-1001	113	21	on	on	ADP
ijtc-1001	113	22	profits	profit	NOUN
ijtc-1001	113	23	,	,	PUNCT
ijtc-1001	113	24	prompting	prompt	VERB
ijtc-1001	113	25	principals	principal	NOUN
ijtc-1001	113	26	to	to	PART
ijtc-1001	113	27	anticipate	anticipate	VERB
ijtc-1001	113	28	high	high	ADJ
ijtc-1001	113	29	earnings	earning	NOUN
ijtc-1001	113	30	.	.	PUNCT
ijtc-1001	114	1	however	however	ADV
ijtc-1001	114	2	,	,	PUNCT
ijtc-1001	114	3	implementing	implement	VERB
ijtc-1001	114	4	real	real	ADJ
ijtc-1001	114	5	earnings	earning	NOUN
ijtc-1001	114	6	management	management	NOUN
ijtc-1001	114	7	can	can	AUX
ijtc-1001	114	8	lead	lead	VERB
ijtc-1001	114	9	to	to	ADP
ijtc-1001	114	10	unforeseen	unforeseen	ADJ
ijtc-1001	114	11	long	long	ADJ
ijtc-1001	114	12	-	-	PUNCT
ijtc-1001	114	13	term	term	NOUN
ijtc-1001	114	14	repercussions	repercussion	NOUN
ijtc-1001	114	15	.	.	PUNCT
ijtc-1001	115	1	sustained	sustain	VERB
ijtc-1001	115	2	low	low	ADJ
ijtc-1001	115	3	prices	price	NOUN
ijtc-1001	115	4	might	might	AUX
ijtc-1001	115	5	condition	condition	VERB
ijtc-1001	115	6	customers	customer	NOUN
ijtc-1001	115	7	to	to	PART
ijtc-1001	115	8	resist	resist	VERB
ijtc-1001	115	9	higher	high	ADJ
ijtc-1001	115	10	prices	price	NOUN
ijtc-1001	115	11	,	,	PUNCT
ijtc-1001	115	12	even	even	ADV
ijtc-1001	115	13	with	with	ADP
ijtc-1001	115	14	valid	valid	ADJ
ijtc-1001	115	15	justifications	justification	NOUN
ijtc-1001	115	16	.	.	PUNCT
ijtc-1001	116	1	moreover	moreover	ADV
ijtc-1001	116	2	,	,	PUNCT
ijtc-1001	116	3	incentivizing	incentivize	VERB
ijtc-1001	116	4	soft	soft	ADJ
ijtc-1001	116	5	credit	credit	NOUN
ijtc-1001	116	6	sales	sale	NOUN
ijtc-1001	116	7	can	can	AUX
ijtc-1001	116	8	rapidly	rapidly	ADV
ijtc-1001	116	9	escalate	escalate	VERB
ijtc-1001	116	10	risky	risky	ADJ
ijtc-1001	116	11	debts	debt	NOUN
ijtc-1001	116	12	.	.	PUNCT
ijtc-1001	117	1	arbitrarily	arbitrarily	ADV
ijtc-1001	117	2	cutting	cut	VERB
ijtc-1001	117	3	advertising	advertising	NOUN
ijtc-1001	117	4	and	and	CCONJ
ijtc-1001	117	5	r&d	r&d	NOUN
ijtc-1001	117	6	expenses	expense	NOUN
ijtc-1001	117	7	can	can	AUX
ijtc-1001	117	8	compromise	compromise	VERB
ijtc-1001	117	9	the	the	DET
ijtc-1001	117	10	company	company	NOUN
ijtc-1001	117	11	's	's	PART
ijtc-1001	117	12	market	market	NOUN
ijtc-1001	117	13	position	position	NOUN
ijtc-1001	117	14	.	.	PUNCT
ijtc-1001	118	1	studies	study	NOUN
ijtc-1001	118	2	exploring	explore	VERB
ijtc-1001	118	3	the	the	DET
ijtc-1001	118	4	link	link	NOUN
ijtc-1001	118	5	between	between	ADP
ijtc-1001	118	6	accrual	accrual	ADJ
ijtc-1001	118	7	earnings	earning	NOUN
ijtc-1001	118	8	management	management	NOUN
ijtc-1001	118	9	and	and	CCONJ
ijtc-1001	118	10	esg	esg	NOUN
ijtc-1001	118	11	,	,	PUNCT
ijtc-1001	118	12	like	like	ADP
ijtc-1001	118	13	(	(	PUNCT
ijtc-1001	118	14	farha	farha	PROPN
ijtc-1001	118	15	et	et	PROPN
ijtc-1001	118	16	al	al	PROPN
ijtc-1001	118	17	.	.	PROPN
ijtc-1001	118	18	,	,	PUNCT
ijtc-1001	118	19	2022	2022	NUM
ijtc-1001	118	20	)	)	PUNCT
ijtc-1001	118	21	,	,	PUNCT
ijtc-1001	118	22	discovered	discover	VERB
ijtc-1001	118	23	a	a	DET
ijtc-1001	118	24	positive	positive	ADJ
ijtc-1001	118	25	and	and	CCONJ
ijtc-1001	118	26	substantial	substantial	ADJ
ijtc-1001	118	27	correlation	correlation	NOUN
ijtc-1001	118	28	between	between	ADP
ijtc-1001	118	29	environmental	environmental	ADJ
ijtc-1001	118	30	disclosure	disclosure	NOUN
ijtc-1001	118	31	and	and	CCONJ
ijtc-1001	118	32	real	real	ADJ
ijtc-1001	118	33	earnings	earning	NOUN
ijtc-1001	118	34	management	management	NOUN
ijtc-1001	118	35	activities	activity	NOUN
ijtc-1001	118	36	,	,	PUNCT
ijtc-1001	118	37	particularly	particularly	ADV
ijtc-1001	118	38	those	those	PRON
ijtc-1001	118	39	involving	involve	VERB
ijtc-1001	118	40	abnormal	abnormal	ADJ
ijtc-1001	118	41	production	production	NOUN
ijtc-1001	118	42	costs	cost	NOUN
ijtc-1001	118	43	.	.	PUNCT
ijtc-1001	119	1	increased	increase	VERB
ijtc-1001	119	2	corporate	corporate	ADJ
ijtc-1001	119	3	environmental	environmental	ADJ
ijtc-1001	119	4	disclosure	disclosure	NOUN
ijtc-1001	119	5	often	often	ADV
ijtc-1001	119	6	motivates	motivate	VERB
ijtc-1001	119	7	managers	manager	NOUN
ijtc-1001	119	8	to	to	PART
ijtc-1001	119	9	engage	engage	VERB
ijtc-1001	119	10	in	in	ADP
ijtc-1001	119	11	real	real	ADJ
ijtc-1001	119	12	earnings	earning	NOUN
ijtc-1001	119	13	management	management	NOUN
ijtc-1001	119	14	,	,	PUNCT
ijtc-1001	119	15	specifically	specifically	ADV
ijtc-1001	119	16	overproduction	overproduction	ADJ
ijtc-1001	119	17	,	,	PUNCT
ijtc-1001	119	18	as	as	ADP
ijtc-1001	119	19	a	a	DET
ijtc-1001	119	20	means	means	NOUN
ijtc-1001	119	21	to	to	PART
ijtc-1001	119	22	drive	drive	VERB
ijtc-1001	119	23	such	such	ADJ
ijtc-1001	119	24	activities	activity	NOUN
ijtc-1001	119	25	.	.	PUNCT
ijtc-1001	120	1	overproduction	overproduction	NOUN
ijtc-1001	120	2	is	be	AUX
ijtc-1001	120	3	utilized	utilize	VERB
ijtc-1001	120	4	to	to	PART
ijtc-1001	120	5	reduce	reduce	VERB
ijtc-1001	120	6	generated	generated	ADJ
ijtc-1001	120	7	revenue	revenue	NOUN
ijtc-1001	120	8	,	,	PUNCT
ijtc-1001	120	9	leading	lead	VERB
ijtc-1001	120	10	to	to	ADP
ijtc-1001	120	11	abnormal	abnormal	ADJ
ijtc-1001	120	12	production	production	NOUN
ijtc-1001	120	13	costs	cost	NOUN
ijtc-1001	120	14	.	.	PUNCT
ijtc-1001	121	1	this	this	DET
ijtc-1001	121	2	research	research	NOUN
ijtc-1001	121	3	will	will	AUX
ijtc-1001	121	4	delve	delve	VERB
ijtc-1001	121	5	into	into	ADP
ijtc-1001	121	6	real	real	ADJ
ijtc-1001	121	7	earnings	earning	NOUN
ijtc-1001	121	8	management	management	NOUN
ijtc-1001	121	9	and	and	CCONJ
ijtc-1001	121	10	its	its	PRON
ijtc-1001	121	11	association	association	NOUN
ijtc-1001	121	12	with	with	ADP
ijtc-1001	121	13	esg	esg	PROPN
ijtc-1001	121	14	performance	performance	NOUN
ijtc-1001	121	15	.	.	PUNCT
ijtc-1001	122	1	therefore	therefore	ADV
ijtc-1001	122	2	,	,	PUNCT
ijtc-1001	122	3	the	the	DET
ijtc-1001	122	4	formulated	formulated	ADJ
ijtc-1001	122	5	hypothesis	hypothesis	NOUN
ijtc-1001	122	6	for	for	ADP
ijtc-1001	122	7	this	this	DET
ijtc-1001	122	8	study	study	NOUN
ijtc-1001	122	9	is	be	AUX
ijtc-1001	122	10	:	:	PUNCT
ijtc-1001	122	11	hypothesis	hypothesis	NOUN
ijtc-1001	122	12	4	4	NUM
ijtc-1001	122	13	(	(	PUNCT
ijtc-1001	122	14	h4	h4	NOUN
ijtc-1001	122	15	):	):	PUNCT
ijtc-1001	122	16	real	real	ADJ
ijtc-1001	122	17	earnings	earning	NOUN
ijtc-1001	122	18	management	management	NOUN
ijtc-1001	122	19	positively	positively	ADV
ijtc-1001	122	20	impacts	impact	VERB
ijtc-1001	122	21	environmental	environmental	ADJ
ijtc-1001	122	22	,	,	PUNCT
ijtc-1001	122	23	social	social	ADJ
ijtc-1001	122	24	,	,	PUNCT
ijtc-1001	122	25	and	and	CCONJ
ijtc-1001	122	26	governance	governance	NOUN
ijtc-1001	122	27	(	(	PUNCT
ijtc-1001	122	28	esg	esg	NOUN
ijtc-1001	122	29	)	)	PUNCT
ijtc-1001	122	30	performance	performance	NOUN
ijtc-1001	122	31	.	.	PUNCT
ijtc-1001	123	1	method	method	PROPN
ijtc-1001	123	2	research	research	NOUN
ijtc-1001	123	3	model	model	NOUN
ijtc-1001	123	4	and	and	CCONJ
ijtc-1001	123	5	design	design	VERB
ijtc-1001	123	6	the	the	DET
ijtc-1001	123	7	study	study	NOUN
ijtc-1001	123	8	employs	employ	VERB
ijtc-1001	123	9	a	a	DET
ijtc-1001	123	10	quantitative	quantitative	ADJ
ijtc-1001	123	11	methodology	methodology	NOUN
ijtc-1001	123	12	to	to	PART
ijtc-1001	123	13	facilitate	facilitate	VERB
ijtc-1001	123	14	hypothesis	hypothesis	NOUN
ijtc-1001	123	15	testing	testing	NOUN
ijtc-1001	123	16	,	,	PUNCT
ijtc-1001	123	17	aiming	aim	VERB
ijtc-1001	123	18	to	to	PART
ijtc-1001	123	19	establish	establish	VERB
ijtc-1001	123	20	connections	connection	NOUN
ijtc-1001	123	21	among	among	ADP
ijtc-1001	123	22	the	the	DET
ijtc-1001	123	23	variables	variable	NOUN
ijtc-1001	123	24	outlined	outline	VERB
ijtc-1001	123	25	in	in	ADP
ijtc-1001	123	26	the	the	DET
ijtc-1001	123	27	research	research	NOUN
ijtc-1001	123	28	model	model	NOUN
ijtc-1001	123	29	.	.	PUNCT
ijtc-1001	124	1	this	this	DET
ijtc-1001	124	2	investigation	investigation	NOUN
ijtc-1001	124	3	focuses	focus	VERB
ijtc-1001	124	4	on	on	ADP
ijtc-1001	124	5	exploring	explore	VERB
ijtc-1001	124	6	accrual	accrual	ADJ
ijtc-1001	124	7	earnings	earning	NOUN
ijtc-1001	124	8	management	management	NOUN
ijtc-1001	124	9	,	,	PUNCT
ijtc-1001	124	10	real	real	ADJ
ijtc-1001	124	11	earnings	earning	NOUN
ijtc-1001	124	12	management	management	NOUN
ijtc-1001	124	13	,	,	PUNCT
ijtc-1001	124	14	and	and	CCONJ
ijtc-1001	124	15	their	their	PRON
ijtc-1001	124	16	relationship	relationship	NOUN
ijtc-1001	124	17	with	with	ADP
ijtc-1001	124	18	environmental	environmental	ADJ
ijtc-1001	124	19	,	,	PUNCT
ijtc-1001	124	20	social	social	ADJ
ijtc-1001	124	21	,	,	PUNCT
ijtc-1001	124	22	and	and	CCONJ
ijtc-1001	124	23	governance	governance	NOUN
ijtc-1001	124	24	(	(	PUNCT
ijtc-1001	124	25	esg	esg	PROPN
ijtc-1001	124	26	)	)	PUNCT
ijtc-1001	124	27	.	.	PUNCT
ijtc-1001	125	1	population	population	NOUN
ijtc-1001	125	2	and	and	CCONJ
ijtc-1001	125	3	sample	sample	NOUN
ijtc-1001	125	4	selection	selection	NOUN
ijtc-1001	125	5	method	method	NOUN
ijtc-1001	125	6	the	the	DET
ijtc-1001	125	7	study	study	NOUN
ijtc-1001	125	8	's	's	PART
ijtc-1001	125	9	population	population	NOUN
ijtc-1001	125	10	encompassed	encompass	VERB
ijtc-1001	125	11	all	all	DET
ijtc-1001	125	12	manufacturing	manufacture	VERB
ijtc-1001	125	13	firms	firm	NOUN
ijtc-1001	125	14	listed	list	VERB
ijtc-1001	125	15	on	on	ADP
ijtc-1001	125	16	the	the	DET
ijtc-1001	125	17	indonesia	indonesia	PROPN
ijtc-1001	125	18	stock	stock	PROPN
ijtc-1001	125	19	exchange	exchange	PROPN
ijtc-1001	125	20	(	(	PUNCT
ijtc-1001	125	21	idx	idx	PROPN
ijtc-1001	125	22	)	)	PUNCT
ijtc-1001	125	23	.	.	PUNCT
ijtc-1001	126	1	sample	sample	NOUN
ijtc-1001	126	2	selection	selection	NOUN
ijtc-1001	126	3	criteria	criterion	NOUN
ijtc-1001	126	4	included	include	VERB
ijtc-1001	126	5	manufacturing	manufacturing	NOUN
ijtc-1001	126	6	companies	company	NOUN
ijtc-1001	126	7	meeting	meet	VERB
ijtc-1001	126	8	specific	specific	ADJ
ijtc-1001	126	9	qualifications	qualification	NOUN
ijtc-1001	126	10	:	:	PUNCT
ijtc-1001	126	11	being	be	AUX
ijtc-1001	126	12	listed	list	VERB
ijtc-1001	126	13	on	on	ADP
ijtc-1001	126	14	the	the	DET
ijtc-1001	126	15	idx	idx	NOUN
ijtc-1001	126	16	before	before	ADP
ijtc-1001	126	17	2019	2019	NUM
ijtc-1001	126	18	,	,	PUNCT
ijtc-1001	126	19	having	have	VERB
ijtc-1001	126	20	esg	esg	NOUN
ijtc-1001	126	21	scores	score	NOUN
ijtc-1001	126	22	,	,	PUNCT
ijtc-1001	126	23	utilizing	utilize	VERB
ijtc-1001	126	24	the	the	DET
ijtc-1001	126	25	rupiah	rupiah	NOUN
ijtc-1001	126	26	currency	currency	NOUN
ijtc-1001	126	27	,	,	PUNCT
ijtc-1001	126	28	and	and	CCONJ
ijtc-1001	126	29	include	include	VERB
ijtc-1001	126	30	managerial	managerial	ADJ
ijtc-1001	126	31	ownership	ownership	NOUN
ijtc-1001	126	32	the	the	DET
ijtc-1001	126	33	period	period	NOUN
ijtc-1001	126	34	from	from	ADP
ijtc-1001	126	35	2019	2019	NUM
ijtc-1001	126	36	to	to	ADP
ijtc-1001	126	37	2023	2023	NUM
ijtc-1001	126	38	,	,	PUNCT
ijtc-1001	126	39	with	with	ADP
ijtc-1001	126	40	2018	2018	NUM
ijtc-1001	126	41	serving	serve	VERB
ijtc-1001	126	42	as	as	ADP
ijtc-1001	126	43	the	the	DET
ijtc-1001	126	44	reference	reference	NOUN
ijtc-1001	126	45	year	year	NOUN
ijtc-1001	126	46	.	.	PUNCT
ijtc-1001	127	1	the	the	DET
ijtc-1001	127	2	samples	sample	NOUN
ijtc-1001	127	3	were	be	AUX
ijtc-1001	127	4	selected	select	VERB
ijtc-1001	127	5	using	use	VERB
ijtc-1001	127	6	a	a	DET
ijtc-1001	127	7	purposive	purposive	ADJ
ijtc-1001	127	8	sampling	sampling	NOUN
ijtc-1001	127	9	method	method	NOUN
ijtc-1001	127	10	.	.	PUNCT
ijtc-1001	128	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1001	128	2	the	the	DET
ijtc-1001	128	3	effect	effect	NOUN
ijtc-1001	128	4	of	of	ADP
ijtc-1001	128	5	accrual	accrual	ADJ
ijtc-1001	128	6	earnings	earning	NOUN
ijtc-1001	128	7	management	management	NOUN
ijtc-1001	128	8	and	and	CCONJ
ijtc-1001	128	9	real	real	ADJ
ijtc-1001	128	10	earnings	earning	NOUN
ijtc-1001	128	11	management	management	NOUN
ijtc-1001	128	12	on	on	ADP
ijtc-1001	128	13	environmental	environmental	ADJ
ijtc-1001	128	14	,	,	PUNCT
ijtc-1001	128	15	social	social	ADJ
ijtc-1001	128	16	,	,	PUNCT
ijtc-1001	128	17	and	and	CCONJ
ijtc-1001	128	18	governance	governance	NOUN
ijtc-1001	128	19	(	(	PUNCT
ijtc-1001	128	20	esg	esg	NOUN
ijtc-1001	128	21	)	)	PUNCT
ijtc-1001	128	22	reporting	reporting	NOUN
ijtc-1001	128	23	performance	performance	NOUN
ijtc-1001	128	24	fadhilah	fadhilah	NOUN
ijtc-1001	128	25	and	and	CCONJ
ijtc-1001	128	26	suranta	suranta	VERB
ijtc-1001	128	27	84	84	NUM
ijtc-1001	128	28	|	|	ADV
ijtc-1001	128	29	ilomata	ilomata	NOUN
ijtc-1001	128	30	international	international	ADJ
ijtc-1001	128	31	journal	journal	NOUN
ijtc-1001	128	32	of	of	ADP
ijtc-1001	128	33	tax	tax	PROPN
ijtc-1001	128	34	&	&	CCONJ
ijtc-1001	128	35	accounting	account	VERB
ijtc-1001	128	36	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1001	128	37	table	table	NOUN
ijtc-1001	128	38	1	1	NUM
ijtc-1001	128	39	criteria	criterion	NOUN
ijtc-1001	128	40	for	for	ADP
ijtc-1001	128	41	sample	sample	NOUN
ijtc-1001	128	42	selection	selection	NOUN
ijtc-1001	128	43	sample	sample	NOUN
ijtc-1001	128	44	selection	selection	NOUN
ijtc-1001	128	45	criteria	criterion	NOUN
ijtc-1001	128	46	total	total	ADJ
ijtc-1001	128	47	companies	company	NOUN
ijtc-1001	128	48	engaged	engage	VERB
ijtc-1001	128	49	in	in	ADP
ijtc-1001	128	50	manufacturing	manufacturing	NOUN
ijtc-1001	128	51	that	that	PRON
ijtc-1001	128	52	are	be	AUX
ijtc-1001	128	53	publicly	publicly	ADV
ijtc-1001	128	54	listed	list	VERB
ijtc-1001	128	55	on	on	ADP
ijtc-1001	128	56	the	the	DET
ijtc-1001	128	57	indonesia	indonesia	PROPN
ijtc-1001	128	58	stock	stock	PROPN
ijtc-1001	128	59	exchange	exchange	PROPN
ijtc-1001	128	60	(	(	PUNCT
ijtc-1001	128	61	idx	idx	PROPN
ijtc-1001	128	62	)	)	PUNCT
ijtc-1001	128	63	in	in	ADP
ijtc-1001	128	64	the	the	DET
ijtc-1001	128	65	period	period	NOUN
ijtc-1001	128	66	from	from	ADP
ijtc-1001	128	67	2019	2019	NUM
ijtc-1001	128	68	to	to	ADP
ijtc-1001	128	69	2023	2023	NUM
ijtc-1001	128	70	.	.	PUNCT
ijtc-1001	129	1	183	183	NUM
ijtc-1001	129	2	less	less	ADJ
ijtc-1001	129	3	:	:	PUNCT
ijtc-1001	129	4	manufacturing	manufacture	VERB
ijtc-1001	129	5	companies	company	NOUN
ijtc-1001	129	6	that	that	PRON
ijtc-1001	129	7	are	be	AUX
ijtc-1001	129	8	publicly	publicly	ADV
ijtc-1001	129	9	listed	list	VERB
ijtc-1001	129	10	on	on	ADP
ijtc-1001	129	11	the	the	DET
ijtc-1001	129	12	indonesia	indonesia	PROPN
ijtc-1001	129	13	stock	stock	PROPN
ijtc-1001	129	14	exchange	exchange	PROPN
ijtc-1001	129	15	(	(	PUNCT
ijtc-1001	129	16	idx	idx	PROPN
ijtc-1001	129	17	)	)	PUNCT
ijtc-1001	129	18	in	in	ADP
ijtc-1001	129	19	the	the	DET
ijtc-1001	129	20	period	period	NOUN
ijtc-1001	129	21	between	between	ADP
ijtc-1001	129	22	2019	2019	NUM
ijtc-1001	129	23	and	and	CCONJ
ijtc-1001	129	24	2023	2023	NUM
ijtc-1001	129	25	that	that	PRON
ijtc-1001	129	26	do	do	AUX
ijtc-1001	129	27	not	not	PART
ijtc-1001	129	28	report	report	VERB
ijtc-1001	129	29	esg	esg	PROPN
ijtc-1001	129	30	scores	score	NOUN
ijtc-1001	129	31	.	.	PUNCT
ijtc-1001	130	1	(	(	PUNCT
ijtc-1001	130	2	137	137	NUM
ijtc-1001	130	3	)	)	PUNCT
ijtc-1001	130	4	less	less	ADJ
ijtc-1001	130	5	:	:	PUNCT
ijtc-1001	131	1	manufacturing	manufacture	VERB
ijtc-1001	131	2	companies	company	NOUN
ijtc-1001	131	3	publicly	publicly	ADV
ijtc-1001	131	4	listed	list	VERB
ijtc-1001	131	5	on	on	ADP
ijtc-1001	131	6	the	the	DET
ijtc-1001	131	7	indonesia	indonesia	PROPN
ijtc-1001	131	8	stock	stock	PROPN
ijtc-1001	131	9	exchange	exchange	PROPN
ijtc-1001	131	10	(	(	PUNCT
ijtc-1001	131	11	idx	idx	PROPN
ijtc-1001	131	12	)	)	PUNCT
ijtc-1001	131	13	in	in	ADP
ijtc-1001	131	14	the	the	DET
ijtc-1001	131	15	period	period	NOUN
ijtc-1001	131	16	between	between	ADP
ijtc-1001	131	17	2019	2019	NUM
ijtc-1001	131	18	and	and	CCONJ
ijtc-1001	131	19	2023	2023	NUM
ijtc-1001	131	20	that	that	PRON
ijtc-1001	131	21	do	do	AUX
ijtc-1001	131	22	not	not	PART
ijtc-1001	131	23	have	have	VERB
ijtc-1001	131	24	managerial	managerial	ADJ
ijtc-1001	131	25	ownership	ownership	NOUN
ijtc-1001	131	26	.	.	PUNCT
ijtc-1001	132	1	(	(	PUNCT
ijtc-1001	132	2	35	35	NUM
ijtc-1001	132	3	)	)	PUNCT
ijtc-1001	132	4	final	final	ADJ
ijtc-1001	132	5	sample	sample	NOUN
ijtc-1001	132	6	11	11	NUM
ijtc-1001	132	7	data	datum	NOUN
ijtc-1001	132	8	collection	collection	NOUN
ijtc-1001	132	9	method	method	NOUN
ijtc-1001	132	10	this	this	DET
ijtc-1001	132	11	research	research	NOUN
ijtc-1001	132	12	relies	rely	VERB
ijtc-1001	132	13	on	on	ADP
ijtc-1001	132	14	secondary	secondary	ADJ
ijtc-1001	132	15	data	datum	NOUN
ijtc-1001	132	16	sourced	source	VERB
ijtc-1001	132	17	from	from	ADP
ijtc-1001	132	18	the	the	DET
ijtc-1001	132	19	esgi	esgi	NOUN
ijtc-1001	132	20	dataset	dataset	VERB
ijtc-1001	132	21	available	available	ADJ
ijtc-1001	132	22	on	on	ADP
ijtc-1001	132	23	the	the	DET
ijtc-1001	132	24	indonesia	indonesia	PROPN
ijtc-1001	132	25	stock	stock	PROPN
ijtc-1001	132	26	exchange	exchange	PROPN
ijtc-1001	132	27	(	(	PUNCT
ijtc-1001	132	28	idx	idx	PROPN
ijtc-1001	132	29	)	)	PUNCT
ijtc-1001	132	30	and	and	CCONJ
ijtc-1001	132	31	annual	annual	ADJ
ijtc-1001	132	32	financial	financial	ADJ
ijtc-1001	132	33	statements	statement	NOUN
ijtc-1001	132	34	retrieved	retrieve	VERB
ijtc-1001	132	35	from	from	ADP
ijtc-1001	132	36	both	both	CCONJ
ijtc-1001	132	37	the	the	DET
ijtc-1001	132	38	idx	idx	NOUN
ijtc-1001	132	39	website	website	NOUN
ijtc-1001	132	40	(	(	PUNCT
ijtc-1001	132	41	www.idx.co.id	www.idx.co.id	PROPN
ijtc-1001	132	42	)	)	PUNCT
ijtc-1001	132	43	and	and	CCONJ
ijtc-1001	132	44	the	the	DET
ijtc-1001	132	45	official	official	ADJ
ijtc-1001	132	46	websites	website	NOUN
ijtc-1001	132	47	of	of	ADP
ijtc-1001	132	48	the	the	DET
ijtc-1001	132	49	respective	respective	ADJ
ijtc-1001	132	50	companies	company	NOUN
ijtc-1001	132	51	.	.	PUNCT
ijtc-1001	133	1	data	datum	NOUN
ijtc-1001	133	2	processing	processing	NOUN
ijtc-1001	133	3	method	method	NOUN
ijtc-1001	133	4	the	the	DET
ijtc-1001	133	5	study	study	NOUN
ijtc-1001	133	6	employed	employ	VERB
ijtc-1001	133	7	the	the	DET
ijtc-1001	133	8	independent	independent	ADJ
ijtc-1001	133	9	samples	sample	NOUN
ijtc-1001	133	10	t	t	NOUN
ijtc-1001	133	11	-	-	PUNCT
ijtc-1001	133	12	test	test	NOUN
ijtc-1001	133	13	technique	technique	NOUN
ijtc-1001	133	14	to	to	PART
ijtc-1001	133	15	examine	examine	VERB
ijtc-1001	133	16	variations	variation	NOUN
ijtc-1001	133	17	in	in	ADP
ijtc-1001	133	18	accrual	accrual	ADJ
ijtc-1001	133	19	earnings	earning	NOUN
ijtc-1001	133	20	management	management	NOUN
ijtc-1001	133	21	and	and	CCONJ
ijtc-1001	133	22	real	real	ADJ
ijtc-1001	133	23	earnings	earning	NOUN
ijtc-1001	133	24	management	management	NOUN
ijtc-1001	133	25	among	among	ADP
ijtc-1001	133	26	companies	company	NOUN
ijtc-1001	133	27	based	base	VERB
ijtc-1001	133	28	on	on	ADP
ijtc-1001	133	29	their	their	PRON
ijtc-1001	133	30	esg	esg	NOUN
ijtc-1001	133	31	score	score	NOUN
ijtc-1001	133	32	ratings	rating	NOUN
ijtc-1001	133	33	.	.	PUNCT
ijtc-1001	134	1	additionally	additionally	ADV
ijtc-1001	134	2	,	,	PUNCT
ijtc-1001	134	3	it	it	PRON
ijtc-1001	134	4	utilized	utilize	VERB
ijtc-1001	134	5	linear	linear	PROPN
ijtc-1001	134	6	regression	regression	NOUN
ijtc-1001	134	7	analysis	analysis	NOUN
ijtc-1001	134	8	to	to	PART
ijtc-1001	134	9	explore	explore	VERB
ijtc-1001	134	10	how	how	SCONJ
ijtc-1001	134	11	accrual	accrual	ADJ
ijtc-1001	134	12	earnings	earning	NOUN
ijtc-1001	134	13	management	management	NOUN
ijtc-1001	134	14	and	and	CCONJ
ijtc-1001	134	15	real	real	ADJ
ijtc-1001	134	16	earnings	earning	NOUN
ijtc-1001	134	17	management	management	NOUN
ijtc-1001	134	18	impact	impact	NOUN
ijtc-1001	134	19	esg	esg	NOUN
ijtc-1001	134	20	performance	performance	NOUN
ijtc-1001	134	21	.	.	PUNCT
ijtc-1001	135	1	these	these	DET
ijtc-1001	135	2	analyses	analysis	NOUN
ijtc-1001	135	3	were	be	AUX
ijtc-1001	135	4	performed	perform	VERB
ijtc-1001	135	5	using	use	VERB
ijtc-1001	135	6	ibm	ibm	PROPN
ijtc-1001	135	7	spss	spss	PROPN
ijtc-1001	135	8	statistics	statistic	NOUN
ijtc-1001	135	9	21	21	NUM
ijtc-1001	135	10	software	software	NOUN
ijtc-1001	135	11	.	.	PUNCT
ijtc-1001	136	1	operational	operational	ADJ
ijtc-1001	136	2	definition	definition	NOUN
ijtc-1001	136	3	and	and	CCONJ
ijtc-1001	136	4	measurement	measurement	NOUN
ijtc-1001	136	5	of	of	ADP
ijtc-1001	136	6	variables	variable	NOUN
ijtc-1001	136	7	table	table	NOUN
ijtc-1001	136	8	2	2	NUM
ijtc-1001	136	9	describe	describe	NOUN
ijtc-1001	136	10	process	process	NOUN
ijtc-1001	136	11	of	of	ADP
ijtc-1001	136	12	operationalization	operationalization	NOUN
ijtc-1001	136	13	and	and	CCONJ
ijtc-1001	136	14	measurement	measurement	NOUN
ijtc-1001	136	15	of	of	ADP
ijtc-1001	136	16	research	research	NOUN
ijtc-1001	136	17	variables	variable	NOUN
ijtc-1001	136	18	variables	variable	NOUN
ijtc-1001	136	19	measurement	measurement	NOUN
ijtc-1001	136	20	source	source	NOUN
ijtc-1001	136	21	dependent	dependent	ADJ
ijtc-1001	136	22	variable	variable	ADJ
ijtc-1001	136	23	esg	esg	PROPN
ijtc-1001	136	24	score	score	NOUN
ijtc-1001	136	25	esg	esg	PROPN
ijtc-1001	136	26	score	score	NOUN
ijtc-1001	136	27	criteria	criterion	NOUN
ijtc-1001	136	28	risk	risk	NOUN
ijtc-1001	136	29	score	score	NOUN
ijtc-1001	136	30	category	category	NOUN
ijtc-1001	136	31	description	description	NOUN
ijtc-1001	136	32	0	0	NUM
ijtc-1001	136	33	-	-	SYM
ijtc-1001	136	34	10	10	NUM
ijtc-1001	136	35	negligible	negligible	ADJ
ijtc-1001	136	36	considered	consider	VERB
ijtc-1001	136	37	to	to	PART
ijtc-1001	136	38	have	have	VERB
ijtc-1001	136	39	negligible	negligible	ADJ
ijtc-1001	136	40	esg	esg	NOUN
ijtc-1001	136	41	risks	risk	NOUN
ijtc-1001	136	42	10	10	NUM
ijtc-1001	136	43	-	-	SYM
ijtc-1001	136	44	20	20	NUM
ijtc-1001	136	45	low	low	NOUN
ijtc-1001	136	46	considered	consider	VERB
ijtc-1001	136	47	to	to	PART
ijtc-1001	136	48	have	have	VERB
ijtc-1001	136	49	low	low	ADJ
ijtc-1001	136	50	esg	esg	PROPN
ijtc-1001	136	51	risk	risk	NOUN
ijtc-1001	136	52	20	20	NUM
ijtc-1001	136	53	-	-	SYM
ijtc-1001	136	54	30	30	NUM
ijtc-1001	136	55	medium	medium	NOUN
ijtc-1001	136	56	considered	consider	VERB
ijtc-1001	136	57	to	to	PART
ijtc-1001	136	58	have	have	VERB
ijtc-1001	136	59	medium	medium	ADJ
ijtc-1001	136	60	esg	esg	NOUN
ijtc-1001	136	61	risk	risk	NOUN
ijtc-1001	136	62	30	30	NUM
ijtc-1001	136	63	-	-	SYM
ijtc-1001	136	64	40	40	NUM
ijtc-1001	136	65	high	high	ADJ
ijtc-1001	136	66	considered	consider	VERB
ijtc-1001	136	67	to	to	PART
ijtc-1001	136	68	have	have	VERB
ijtc-1001	136	69	high	high	ADJ
ijtc-1001	136	70	esg	esg	NOUN
ijtc-1001	136	71	risk	risk	NOUN
ijtc-1001	136	72	>	>	NOUN
ijtc-1001	136	73	40	40	NUM
ijtc-1001	136	74	severe	severe	ADJ
ijtc-1001	136	75	considered	consider	VERB
ijtc-1001	136	76	to	to	PART
ijtc-1001	136	77	have	have	VERB
ijtc-1001	136	78	severe	severe	ADJ
ijtc-1001	136	79	esg	esg	PROPN
ijtc-1001	136	80	risks	risk	NOUN
ijtc-1001	136	81	www.idx.co.i	www.idx.co.i	NOUN
ijtc-1001	136	82	d	d	PROPN
ijtc-1001	136	83	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1001	136	84	http://www.idx.co.id/	http://www.idx.co.id/	PROPN
ijtc-1001	136	85	http://www.idx.co.id/	http://www.idx.co.id/	ADP
ijtc-1001	136	86	the	the	DET
ijtc-1001	136	87	effect	effect	NOUN
ijtc-1001	136	88	of	of	ADP
ijtc-1001	136	89	accrual	accrual	ADJ
ijtc-1001	136	90	earnings	earning	NOUN
ijtc-1001	136	91	management	management	NOUN
ijtc-1001	136	92	and	and	CCONJ
ijtc-1001	136	93	real	real	ADJ
ijtc-1001	136	94	earnings	earning	NOUN
ijtc-1001	136	95	management	management	NOUN
ijtc-1001	136	96	on	on	ADP
ijtc-1001	136	97	environmental	environmental	ADJ
ijtc-1001	136	98	,	,	PUNCT
ijtc-1001	136	99	social	social	ADJ
ijtc-1001	136	100	,	,	PUNCT
ijtc-1001	136	101	and	and	CCONJ
ijtc-1001	136	102	governance	governance	NOUN
ijtc-1001	136	103	(	(	PUNCT
ijtc-1001	136	104	esg	esg	NOUN
ijtc-1001	136	105	)	)	PUNCT
ijtc-1001	136	106	reporting	reporting	NOUN
ijtc-1001	136	107	performance	performance	NOUN
ijtc-1001	136	108	fadhilah	fadhilah	NOUN
ijtc-1001	136	109	and	and	CCONJ
ijtc-1001	136	110	suranta	suranta	VERB
ijtc-1001	136	111	85	85	NUM
ijtc-1001	136	112	|	|	NOUN
ijtc-1001	136	113	ilomata	ilomata	PROPN
ijtc-1001	136	114	international	international	ADJ
ijtc-1001	136	115	journal	journal	NOUN
ijtc-1001	136	116	of	of	ADP
ijtc-1001	136	117	tax	tax	PROPN
ijtc-1001	136	118	&	&	CCONJ
ijtc-1001	136	119	accounting	account	VERB
ijtc-1001	136	120	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1001	136	121	independe	independe	NOUN
ijtc-1001	136	122	nt	nt	ADP
ijtc-1001	136	123	variable	variable	ADJ
ijtc-1001	136	124	accrual	accrual	ADJ
ijtc-1001	136	125	earnings	earning	NOUN
ijtc-1001	136	126	managemen	manageman	NOUN
ijtc-1001	136	127	t	t	PROPN
ijtc-1001	136	128			NOUN
ijtc-1001	136	129	tacit	tacit	NOUN
ijtc-1001	136	130	=	=	SYM
ijtc-1001	136	131	niit	niit	X
ijtc-1001	136	132	–	–	PUNCT
ijtc-1001	136	133	cfoit	cfoit	PROPN
ijtc-1001	136	134			NOUN
ijtc-1001	136	135	tacit	tacit	ADJ
ijtc-1001	136	136	tait−1	tait−1	PROPN
ijtc-1001	136	137	=	=	SYM
ijtc-1001	136	138	𝛽1	𝛽1	NOUN
ijtc-1001	136	139	[	[	PUNCT
ijtc-1001	136	140	1	1	NUM
ijtc-1001	136	141	tait−1	tait−1	PROPN
ijtc-1001	136	142	]	]	X
ijtc-1001	136	143	+	+	CCONJ
ijtc-1001	136	144	β2	β2	NOUN
ijtc-1001	136	145	[	[	PUNCT
ijtc-1001	136	146	δsalesit	δsalesit	NOUN
ijtc-1001	136	147	tait−1	tait−1	PROPN
ijtc-1001	136	148	]	]	X
ijtc-1001	137	1	+	+	CCONJ
ijtc-1001	137	2	β3	β3	ADJ
ijtc-1001	137	3	[	[	PUNCT
ijtc-1001	137	4	ppeit	ppeit	NOUN
ijtc-1001	137	5	tait−1	tait−1	PROPN
ijtc-1001	137	6	]	]	PUNCT
ijtc-1001	137	7			NOUN
ijtc-1001	137	8	ndait	ndait	NOUN
ijtc-1001	137	9	=	=	PROPN
ijtc-1001	137	10	𝛽1	𝛽1	NOUN
ijtc-1001	137	11	[	[	PUNCT
ijtc-1001	137	12	1	1	NUM
ijtc-1001	137	13	tait−1	tait−1	PROPN
ijtc-1001	137	14	]	]	X
ijtc-1001	137	15	+	+	CCONJ
ijtc-1001	137	16	β2	β2	NOUN
ijtc-1001	137	17	[	[	PUNCT
ijtc-1001	137	18	δsalesit−δrecit	δsalesit−δrecit	X
ijtc-1001	137	19	tait−1	tait−1	X
ijtc-1001	137	20	]	]	X
ijtc-1001	137	21	+	+	CCONJ
ijtc-1001	137	22	β3	β3	ADJ
ijtc-1001	137	23	[	[	PUNCT
ijtc-1001	137	24	ppeit	ppeit	NOUN
ijtc-1001	137	25	tait−1	tait−1	PROPN
ijtc-1001	137	26	]	]	PUNCT
ijtc-1001	137	27			NOUN
ijtc-1001	137	28	dacit	dacit	NOUN
ijtc-1001	137	29	=	=	SYM
ijtc-1001	137	30	tacit	tacit	ADJ
ijtc-1001	137	31	tait−1	tait−1	PROPN
ijtc-1001	137	32	−	−	PROPN
ijtc-1001	137	33	ndacit	ndacit	NOUN
ijtc-1001	137	34	the	the	DET
ijtc-1001	137	35	modified	modify	VERB
ijtc-1001	137	36	jones	jones	PROPN
ijtc-1001	137	37	model	model	PROPN
ijtc-1001	137	38	(	(	PUNCT
ijtc-1001	137	39	arbi	arbi	PROPN
ijtc-1001	137	40	et	et	PROPN
ijtc-1001	137	41	al	al	PROPN
ijtc-1001	137	42	.	.	PROPN
ijtc-1001	137	43	,	,	PUNCT
ijtc-1001	137	44	2022	2022	NUM
ijtc-1001	137	45	;	;	PUNCT
ijtc-1001	137	46	suranta	suranta	VERB
ijtc-1001	137	47	et	et	PROPN
ijtc-1001	137	48	al	al	PROPN
ijtc-1001	137	49	.	.	PROPN
ijtc-1001	137	50	,	,	PUNCT
ijtc-1001	137	51	2010	2010	NUM
ijtc-1001	137	52	)	)	PUNCT
ijtc-1001	137	53	real	real	ADJ
ijtc-1001	137	54	earnings	earning	NOUN
ijtc-1001	137	55	managemen	manageman	NOUN
ijtc-1001	137	56	t	t	PROPN
ijtc-1001	137	57	cfot	cfot	NOUN
ijtc-1001	137	58	at	at	ADP
ijtc-1001	137	59	−	−	PROPN
ijtc-1001	137	60	1	1	NUM
ijtc-1001	137	61	=	=	SYM
ijtc-1001	137	62	α1	α1	PROPN
ijtc-1001	137	63	[	[	PUNCT
ijtc-1001	137	64	1	1	NUM
ijtc-1001	137	65	at	at	ADP
ijtc-1001	137	66	−	−	PROPN
ijtc-1001	137	67	1	1	NUM
ijtc-1001	137	68	]	]	PUNCT
ijtc-1001	137	69	+	+	CCONJ
ijtc-1001	138	1	α2	α2	ADJ
ijtc-1001	138	2	[	[	PUNCT
ijtc-1001	138	3	sales	sale	NOUN
ijtc-1001	138	4	at	at	ADP
ijtc-1001	138	5	−	−	PROPN
ijtc-1001	138	6	1	1	NUM
ijtc-1001	138	7	]	]	PUNCT
ijtc-1001	139	1	+	+	CCONJ
ijtc-1001	139	2	α3	α3	ADJ
ijtc-1001	139	3	[	[	PUNCT
ijtc-1001	139	4	𝛥sales	𝛥sales	PROPN
ijtc-1001	139	5	at	at	ADP
ijtc-1001	139	6	−	−	PROPN
ijtc-1001	139	7	1	1	NUM
ijtc-1001	139	8	]	]	PUNCT
ijtc-1001	139	9	abn_cfo	abn_cfo	PROPN
ijtc-1001	139	10	=	=	PUNCT
ijtc-1001	139	11	cfot	cfot	NOUN
ijtc-1001	139	12	cfot	cfot	NOUN
ijtc-1001	139	13	at−1	at−1	PROPN
ijtc-1001	139	14	prodt	prodt	NOUN
ijtc-1001	139	15	at	at	ADP
ijtc-1001	139	16	−	−	PROPN
ijtc-1001	139	17	1	1	NUM
ijtc-1001	139	18	=	=	SYM
ijtc-1001	139	19	α1	α1	PROPN
ijtc-1001	139	20	[	[	PUNCT
ijtc-1001	139	21	1	1	NUM
ijtc-1001	139	22	at	at	ADP
ijtc-1001	139	23	−	−	PROPN
ijtc-1001	139	24	1	1	NUM
ijtc-1001	139	25	]	]	PUNCT
ijtc-1001	139	26	+	+	CCONJ
ijtc-1001	139	27	α2	α2	ADJ
ijtc-1001	139	28	[	[	PUNCT
ijtc-1001	139	29	sales	sale	NOUN
ijtc-1001	139	30	at	at	ADP
ijtc-1001	139	31	−	−	PROPN
ijtc-1001	139	32	1	1	NUM
ijtc-1001	139	33	]	]	PUNCT
ijtc-1001	139	34	+	+	CCONJ
ijtc-1001	139	35	α3	α3	ADJ
ijtc-1001	139	36	[	[	PUNCT
ijtc-1001	139	37	𝛥sales	𝛥sales	PROPN
ijtc-1001	139	38	at	at	ADP
ijtc-1001	139	39	−	−	PROPN
ijtc-1001	139	40	1	1	NUM
ijtc-1001	139	41	]	]	PUNCT
ijtc-1001	139	42	+	+	NUM
ijtc-1001	139	43	α4	α4	NOUN
ijtc-1001	139	44	[	[	PUNCT
ijtc-1001	139	45	𝛥sales	𝛥sales	PROPN
ijtc-1001	139	46	−	−	NOUN
ijtc-1001	139	47	1	1	NUM
ijtc-1001	139	48	at	at	ADP
ijtc-1001	139	49	−	−	PROPN
ijtc-1001	139	50	1	1	NUM
ijtc-1001	139	51	]	]	PUNCT
ijtc-1001	139	52	abn_prod	abn_prod	NOUN
ijtc-1001	139	53	=	=	SYM
ijtc-1001	139	54	prodt	prodt	PROPN
ijtc-1001	139	55	prodt	prodt	PROPN
ijtc-1001	139	56	at−1	at−1	PROPN
ijtc-1001	139	57	disexpt	disexpt	NOUN
ijtc-1001	139	58	at	at	ADP
ijtc-1001	139	59	−	−	PROPN
ijtc-1001	139	60	1	1	NUM
ijtc-1001	139	61	=	=	SYM
ijtc-1001	139	62	α1	α1	PROPN
ijtc-1001	139	63	[	[	PUNCT
ijtc-1001	139	64	1	1	NUM
ijtc-1001	139	65	at	at	ADP
ijtc-1001	139	66	−	−	PROPN
ijtc-1001	139	67	1	1	NUM
ijtc-1001	139	68	]	]	PUNCT
ijtc-1001	139	69	+	+	CCONJ
ijtc-1001	139	70	α2	α2	ADJ
ijtc-1001	139	71	[	[	PUNCT
ijtc-1001	139	72	sales	sale	NOUN
ijtc-1001	139	73	at	at	ADP
ijtc-1001	139	74	−	−	PROPN
ijtc-1001	139	75	1	1	NUM
ijtc-1001	139	76	]	]	PUNCT
ijtc-1001	139	77	abn_disexp	abn_disexp	NOUN
ijtc-1001	139	78	=	=	PUNCT
ijtc-1001	139	79	disespt	disespt	NOUN
ijtc-1001	139	80	disexpt	disexpt	NOUN
ijtc-1001	139	81	at−1	at−1	PROPN
ijtc-1001	139	82	(	(	PUNCT
ijtc-1001	139	83	roychowdh	roychowdh	PROPN
ijtc-1001	139	84	ury	ury	PROPN
ijtc-1001	139	85	,	,	PUNCT
ijtc-1001	139	86	2006b	2006b	NUM
ijtc-1001	139	87	)	)	PUNCT
ijtc-1001	139	88	control	control	NOUN
ijtc-1001	139	89	variable	variable	ADJ
ijtc-1001	139	90	leverage	leverage	NOUN
ijtc-1001	139	91	𝑳𝑬𝑽	𝑳𝑬𝑽	ADP
ijtc-1001	139	92	=	=	PUNCT
ijtc-1001	139	93	𝑻𝒐𝒕𝒂𝒍	𝑻𝒐𝒕𝒂𝒍	PROPN
ijtc-1001	139	94	𝑳𝒊𝒂𝒃𝒊𝒍𝒊𝒕𝒚𝒊𝒕	𝑳𝒊𝒂𝒃𝒊𝒍𝒊𝒕𝒚𝒊𝒕	PROPN
ijtc-1001	139	95	𝑻𝒐𝒕𝒂𝒍	𝑻𝒐𝒕𝒂𝒍	PROPN
ijtc-1001	139	96	𝑨𝒔𝒔𝒆𝒕𝒔𝒊𝒕	𝑨𝒔𝒔𝒆𝒕𝒔𝒊𝒕	PROPN
ijtc-1001	139	97	(	(	PUNCT
ijtc-1001	139	98	sabrina	sabrina	NOUN
ijtc-1001	139	99	et	et	PROPN
ijtc-1001	139	100	al	al	PROPN
ijtc-1001	139	101	.	.	PROPN
ijtc-1001	139	102	,	,	PUNCT
ijtc-1001	139	103	2020	2020	NUM
ijtc-1001	139	104	)	)	PUNCT
ijtc-1001	139	105	return	return	NOUN
ijtc-1001	139	106	on	on	ADP
ijtc-1001	139	107	asset	asset	NOUN
ijtc-1001	139	108	(	(	PUNCT
ijtc-1001	139	109	roa	roa	NOUN
ijtc-1001	139	110	)	)	PUNCT
ijtc-1001	139	111	𝑅𝑂𝐴	𝑅𝑂𝐴	PROPN
ijtc-1001	139	112	=	=	PUNCT
ijtc-1001	140	1	𝑁𝑒𝑡	𝑁𝑒𝑡	PROPN
ijtc-1001	140	2	𝐼𝑛𝑐𝑜𝑚𝑒	𝐼𝑛𝑐𝑜𝑚𝑒	PROPN
ijtc-1001	140	3	𝑇𝑜𝑡𝑎𝑙	𝑇𝑜𝑡𝑎𝑙	PROPN
ijtc-1001	140	4	𝐴𝑠𝑠𝑒𝑡𝑠	𝐴𝑠𝑠𝑒𝑡𝑠	PROPN
ijtc-1001	140	5	×	×	NOUN
ijtc-1001	140	6	100	100	NUM
ijtc-1001	140	7	%	%	NOUN
ijtc-1001	140	8	(	(	PUNCT
ijtc-1001	140	9	marietza	marietza	NOUN
ijtc-1001	140	10	et	et	PROPN
ijtc-1001	140	11	al	al	PROPN
ijtc-1001	140	12	.	.	PROPN
ijtc-1001	140	13	,	,	PUNCT
ijtc-1001	140	14	2020	2020	NUM
ijtc-1001	140	15	)	)	PUNCT
ijtc-1001	140	16	size	size	NOUN
ijtc-1001	140	17	𝑆𝑖𝑧𝑒	𝑆𝑖𝑧𝑒	PROPN
ijtc-1001	140	18	=	=	SYM
ijtc-1001	140	19	𝐿𝑛	𝐿𝑛	PROPN
ijtc-1001	140	20	(	(	PUNCT
ijtc-1001	140	21	𝑇𝑜𝑡𝑎𝑙	𝑇𝑜𝑡𝑎𝑙	PROPN
ijtc-1001	140	22	𝐴𝑠𝑠𝑒𝑡𝑠𝑖𝑡	𝐴𝑠𝑠𝑒𝑡𝑠𝑖𝑡	PROPN
ijtc-1001	140	23	)	)	PUNCT
ijtc-1001	140	24	(	(	PUNCT
ijtc-1001	140	25	lestari	lestari	NOUN
ijtc-1001	140	26	et	et	PROPN
ijtc-1001	140	27	al	al	PROPN
ijtc-1001	140	28	.	.	PROPN
ijtc-1001	140	29	,	,	PUNCT
ijtc-1001	140	30	2020	2020	NUM
ijtc-1001	140	31	)	)	PUNCT
ijtc-1001	140	32	age	age	NOUN
ijtc-1001	141	1	𝐴𝑔𝑒	𝐴𝑔𝑒	PROPN
ijtc-1001	141	2	=	=	PUNCT
ijtc-1001	142	1	𝑌𝑒𝑎𝑟	𝑌𝑒𝑎𝑟	NOUN
ijtc-1001	142	2	𝑜𝑓	𝑜𝑓	ADP
ijtc-1001	142	3	𝑅𝑒𝑠𝑒𝑎𝑟𝑐ℎ	𝑅𝑒𝑠𝑒𝑎𝑟𝑐ℎ	PROPN
ijtc-1001	142	4	−	−	PROPN
ijtc-1001	143	1	𝑌𝑒𝑎𝑟	𝑌𝑒𝑎𝑟	NOUN
ijtc-1001	143	2	𝑜𝑓	𝑜𝑓	ADP
ijtc-1001	143	3	𝐶𝑜𝑚𝑝𝑎𝑛𝑦	𝐶𝑜𝑚𝑝𝑎𝑛𝑦	PROPN
ijtc-1001	143	4	𝐸𝑠𝑡𝑎𝑏𝑙𝑖𝑠ℎ𝑚𝑒𝑛𝑡	𝐸𝑠𝑡𝑎𝑏𝑙𝑖𝑠ℎ𝑚𝑒𝑛𝑡	PROPN
ijtc-1001	143	5	(	(	PUNCT
ijtc-1001	143	6	ida	ida	PROPN
ijtc-1001	143	7	&	&	CCONJ
ijtc-1001	143	8	magdelena	magdelena	PROPN
ijtc-1001	143	9	,	,	PUNCT
ijtc-1001	143	10	2020	2020	NUM
ijtc-1001	143	11	)	)	PUNCT
ijtc-1001	143	12	managerial	managerial	ADJ
ijtc-1001	143	13	ownership	ownership	NOUN
ijtc-1001	143	14	𝑀𝑎𝑛𝑎𝑔𝑒𝑟𝑖𝑎𝑙	𝑀𝑎𝑛𝑎𝑔𝑒𝑟𝑖𝑎𝑙	PROPN
ijtc-1001	143	15	=	=	SYM
ijtc-1001	143	16	𝑇𝑜𝑡𝑎𝑙	𝑇𝑜𝑡𝑎𝑙	PROPN
ijtc-1001	143	17	𝑠ℎ𝑎𝑟𝑒𝑠	𝑠ℎ𝑎𝑟𝑒𝑠	VERB
ijtc-1001	143	18	ℎ𝑒𝑙𝑑	ℎ𝑒𝑙𝑑	NOUN
ijtc-1001	143	19	𝑏𝑦	𝑏𝑦	PROPN
ijtc-1001	143	20	𝑚𝑎𝑛𝑎𝑔𝑒𝑚𝑒𝑛𝑡	𝑚𝑎𝑛𝑎𝑔𝑒𝑚𝑒𝑛𝑡	PROPN
ijtc-1001	143	21	𝑇𝑜𝑡𝑎𝑙	𝑇𝑜𝑡𝑎𝑙	PROPN
ijtc-1001	143	22	𝑜𝑢𝑡𝑠𝑡𝑎𝑛𝑑𝑖𝑛𝑔	𝑜𝑢𝑡𝑠𝑡𝑎𝑛𝑑𝑖𝑛𝑔	NOUN
ijtc-1001	143	23	𝑠ℎ𝑎𝑟𝑒𝑠	𝑠ℎ𝑎𝑟𝑒𝑠	NOUN
ijtc-1001	143	24	𝑜𝑓	𝑜𝑓	ADP
ijtc-1001	143	25	𝑡ℎ𝑒	𝑡ℎ𝑒	INTJ
ijtc-1001	143	26	𝑐𝑜𝑚𝑝𝑎𝑛𝑦	𝑐𝑜𝑚𝑝𝑎𝑛𝑦	VERB
ijtc-1001	143	27	×	×	PROPN
ijtc-1001	143	28	100	100	NUM
ijtc-1001	143	29	%	%	NOUN
ijtc-1001	143	30	(	(	PUNCT
ijtc-1001	143	31	nansi	nansi	PROPN
ijtc-1001	143	32	ria	ria	PROPN
ijtc-1001	143	33	nandita	nandita	PROPN
ijtc-1001	143	34	,	,	PUNCT
ijtc-1001	143	35	saiful	saiful	PROPN
ijtc-1001	143	36	,	,	PUNCT
ijtc-1001	143	37	2017	2017	NUM
ijtc-1001	143	38	)	)	PUNCT
ijtc-1001	143	39	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1001	143	40	the	the	DET
ijtc-1001	143	41	effect	effect	NOUN
ijtc-1001	143	42	of	of	ADP
ijtc-1001	143	43	accrual	accrual	ADJ
ijtc-1001	143	44	earnings	earning	NOUN
ijtc-1001	143	45	management	management	NOUN
ijtc-1001	143	46	and	and	CCONJ
ijtc-1001	143	47	real	real	ADJ
ijtc-1001	143	48	earnings	earning	NOUN
ijtc-1001	143	49	management	management	NOUN
ijtc-1001	143	50	on	on	ADP
ijtc-1001	143	51	environmental	environmental	ADJ
ijtc-1001	143	52	,	,	PUNCT
ijtc-1001	143	53	social	social	ADJ
ijtc-1001	143	54	,	,	PUNCT
ijtc-1001	143	55	and	and	CCONJ
ijtc-1001	143	56	governance	governance	NOUN
ijtc-1001	143	57	(	(	PUNCT
ijtc-1001	143	58	esg	esg	NOUN
ijtc-1001	143	59	)	)	PUNCT
ijtc-1001	143	60	reporting	reporting	NOUN
ijtc-1001	143	61	performance	performance	NOUN
ijtc-1001	143	62	fadhilah	fadhilah	NOUN
ijtc-1001	143	63	and	and	CCONJ
ijtc-1001	143	64	suranta	suranta	VERB
ijtc-1001	143	65	86	86	NUM
ijtc-1001	143	66	|	|	ADV
ijtc-1001	143	67	ilomata	ilomata	PROPN
ijtc-1001	143	68	international	international	ADJ
ijtc-1001	143	69	journal	journal	NOUN
ijtc-1001	143	70	of	of	ADP
ijtc-1001	143	71	tax	tax	PROPN
ijtc-1001	143	72	&	&	CCONJ
ijtc-1001	143	73	accounting	accounting	PROPN
ijtc-1001	143	74	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1001	143	75	result	result	NOUN
ijtc-1001	143	76	and	and	CCONJ
ijtc-1001	143	77	discussion	discussion	NOUN
ijtc-1001	143	78	in	in	ADP
ijtc-1001	143	79	line	line	NOUN
ijtc-1001	143	80	with	with	ADP
ijtc-1001	143	81	the	the	DET
ijtc-1001	143	82	predefined	predefine	VERB
ijtc-1001	143	83	purposive	purposive	ADJ
ijtc-1001	143	84	sampling	sampling	NOUN
ijtc-1001	143	85	criteria	criterion	NOUN
ijtc-1001	143	86	,	,	PUNCT
ijtc-1001	143	87	44	44	NUM
ijtc-1001	143	88	sets	set	NOUN
ijtc-1001	143	89	of	of	ADP
ijtc-1001	143	90	observation	observation	NOUN
ijtc-1001	143	91	data	datum	NOUN
ijtc-1001	143	92	were	be	AUX
ijtc-1001	143	93	collected	collect	VERB
ijtc-1001	143	94	.	.	PUNCT
ijtc-1001	144	1	these	these	DET
ijtc-1001	144	2	observations	observation	NOUN
ijtc-1001	144	3	encompassed	encompass	VERB
ijtc-1001	144	4	information	information	NOUN
ijtc-1001	144	5	from	from	ADP
ijtc-1001	144	6	11	11	NUM
ijtc-1001	144	7	manufacturing	manufacturing	NOUN
ijtc-1001	144	8	firms	firm	NOUN
ijtc-1001	144	9	listed	list	VERB
ijtc-1001	144	10	on	on	ADP
ijtc-1001	144	11	the	the	DET
ijtc-1001	144	12	indonesia	indonesia	PROPN
ijtc-1001	144	13	stock	stock	PROPN
ijtc-1001	144	14	exchange	exchange	PROPN
ijtc-1001	144	15	(	(	PUNCT
ijtc-1001	144	16	idx	idx	PROPN
ijtc-1001	144	17	)	)	PUNCT
ijtc-1001	144	18	,	,	PUNCT
ijtc-1001	144	19	meeting	meet	VERB
ijtc-1001	144	20	the	the	DET
ijtc-1001	144	21	criteria	criterion	NOUN
ijtc-1001	144	22	of	of	ADP
ijtc-1001	144	23	possessing	possess	VERB
ijtc-1001	144	24	environmental	environmental	ADJ
ijtc-1001	144	25	,	,	PUNCT
ijtc-1001	144	26	social	social	ADJ
ijtc-1001	144	27	governance	governance	NOUN
ijtc-1001	144	28	(	(	PUNCT
ijtc-1001	144	29	esg	esg	NOUN
ijtc-1001	144	30	)	)	PUNCT
ijtc-1001	144	31	scores	score	NOUN
ijtc-1001	144	32	within	within	ADP
ijtc-1001	144	33	the	the	DET
ijtc-1001	144	34	2019	2019	NUM
ijtc-1001	144	35	to	to	ADP
ijtc-1001	144	36	2023	2023	NUM
ijtc-1001	144	37	observation	observation	NOUN
ijtc-1001	144	38	period	period	NOUN
ijtc-1001	144	39	.	.	PUNCT
ijtc-1001	145	1	descriptive	descriptive	ADJ
ijtc-1001	145	2	statistics	statistic	NOUN
ijtc-1001	145	3	the	the	DET
ijtc-1001	145	4	descriptive	descriptive	ADJ
ijtc-1001	145	5	analysis	analysis	NOUN
ijtc-1001	145	6	outcomes	outcome	NOUN
ijtc-1001	145	7	of	of	ADP
ijtc-1001	145	8	the	the	DET
ijtc-1001	145	9	dependent	dependent	ADJ
ijtc-1001	145	10	,	,	PUNCT
ijtc-1001	145	11	independent	independent	ADJ
ijtc-1001	145	12	,	,	PUNCT
ijtc-1001	145	13	and	and	CCONJ
ijtc-1001	145	14	control	control	NOUN
ijtc-1001	145	15	variables	variable	NOUN
ijtc-1001	145	16	in	in	ADP
ijtc-1001	145	17	this	this	DET
ijtc-1001	145	18	research	research	NOUN
ijtc-1001	145	19	are	be	AUX
ijtc-1001	145	20	detailed	detail	VERB
ijtc-1001	145	21	in	in	ADP
ijtc-1001	145	22	the	the	DET
ijtc-1001	145	23	table	table	NOUN
ijtc-1001	145	24	below	below	ADV
ijtc-1001	145	25	:	:	PUNCT
ijtc-1001	145	26	table	table	NOUN
ijtc-1001	145	27	3	3	NUM
ijtc-1001	145	28	descriptive	descriptive	ADJ
ijtc-1001	145	29	statistics	statistic	NOUN
ijtc-1001	145	30	of	of	ADP
ijtc-1001	145	31	all	all	DET
ijtc-1001	145	32	research	research	NOUN
ijtc-1001	145	33	variables	variable	NOUN
ijtc-1001	145	34	source	source	NOUN
ijtc-1001	145	35	:	:	PUNCT
ijtc-1001	146	1	secondary	secondary	ADJ
ijtc-1001	146	2	data	datum	NOUN
ijtc-1001	146	3	processed	process	VERB
ijtc-1001	146	4	,	,	PUNCT
ijtc-1001	146	5	2023	2023	NUM
ijtc-1001	146	6	in	in	ADP
ijtc-1001	146	7	table	table	NOUN
ijtc-1001	146	8	1	1	NUM
ijtc-1001	146	9	,	,	PUNCT
ijtc-1001	146	10	the	the	DET
ijtc-1001	146	11	analysis	analysis	NOUN
ijtc-1001	146	12	reveals	reveal	VERB
ijtc-1001	146	13	the	the	DET
ijtc-1001	146	14	specifics	specific	NOUN
ijtc-1001	146	15	of	of	ADP
ijtc-1001	146	16	the	the	DET
ijtc-1001	146	17	dependent	dependent	ADJ
ijtc-1001	146	18	variable	variable	NOUN
ijtc-1001	146	19	,	,	PUNCT
ijtc-1001	146	20	esg	esg	PROPN
ijtc-1001	146	21	.	.	PUNCT
ijtc-1001	147	1	the	the	DET
ijtc-1001	147	2	lowest	low	ADJ
ijtc-1001	147	3	recorded	record	VERB
ijtc-1001	147	4	esg	esg	PROPN
ijtc-1001	147	5	score	score	NOUN
ijtc-1001	147	6	stands	stand	VERB
ijtc-1001	147	7	at	at	ADP
ijtc-1001	147	8	17.56	17.56	NUM
ijtc-1001	147	9	,	,	PUNCT
ijtc-1001	147	10	classifying	classify	VERB
ijtc-1001	147	11	companies	company	NOUN
ijtc-1001	147	12	into	into	ADP
ijtc-1001	147	13	the	the	DET
ijtc-1001	147	14	low	low	ADJ
ijtc-1001	147	15	group	group	NOUN
ijtc-1001	147	16	,	,	PUNCT
ijtc-1001	147	17	while	while	SCONJ
ijtc-1001	147	18	the	the	DET
ijtc-1001	147	19	highest	high	ADJ
ijtc-1001	147	20	score	score	NOUN
ijtc-1001	147	21	is	be	AUX
ijtc-1001	147	22	52.80	52.80	NUM
ijtc-1001	147	23	,	,	PUNCT
ijtc-1001	147	24	indicating	indicate	VERB
ijtc-1001	147	25	placement	placement	NOUN
ijtc-1001	147	26	in	in	ADP
ijtc-1001	147	27	the	the	DET
ijtc-1001	147	28	high	high	ADJ
ijtc-1001	147	29	group	group	NOUN
ijtc-1001	147	30	.	.	PUNCT
ijtc-1001	148	1	the	the	DET
ijtc-1001	148	2	average	average	ADJ
ijtc-1001	148	3	esg	esg	PROPN
ijtc-1001	148	4	score	score	NOUN
ijtc-1001	148	5	across	across	ADP
ijtc-1001	148	6	the	the	DET
ijtc-1001	148	7	sample	sample	NOUN
ijtc-1001	148	8	companies	company	NOUN
ijtc-1001	148	9	is	be	AUX
ijtc-1001	148	10	38.2570	38.2570	NUM
ijtc-1001	148	11	.	.	PUNCT
ijtc-1001	149	1	the	the	DET
ijtc-1001	149	2	standard	standard	ADJ
ijtc-1001	149	3	deviation	deviation	NOUN
ijtc-1001	149	4	of	of	ADP
ijtc-1001	149	5	the	the	DET
ijtc-1001	149	6	esg	esg	NOUN
ijtc-1001	149	7	score	score	NOUN
ijtc-1001	149	8	is	be	AUX
ijtc-1001	149	9	9.75103	9.75103	NUM
ijtc-1001	149	10	,	,	PUNCT
ijtc-1001	149	11	portraying	portray	VERB
ijtc-1001	149	12	relatively	relatively	ADV
ijtc-1001	149	13	minor	minor	ADJ
ijtc-1001	149	14	variations	variation	NOUN
ijtc-1001	149	15	among	among	ADP
ijtc-1001	149	16	the	the	DET
ijtc-1001	149	17	sampled	sample	VERB
ijtc-1001	149	18	companies	company	NOUN
ijtc-1001	149	19	in	in	ADP
ijtc-1001	149	20	terms	term	NOUN
ijtc-1001	149	21	of	of	ADP
ijtc-1001	149	22	their	their	PRON
ijtc-1001	149	23	esg	esg	NOUN
ijtc-1001	149	24	scores	score	NOUN
ijtc-1001	149	25	.	.	PUNCT
ijtc-1001	150	1	regarding	regard	VERB
ijtc-1001	150	2	the	the	DET
ijtc-1001	150	3	independent	independent	ADJ
ijtc-1001	150	4	variables	variable	NOUN
ijtc-1001	150	5	,	,	PUNCT
ijtc-1001	150	6	this	this	DET
ijtc-1001	150	7	study	study	NOUN
ijtc-1001	150	8	examines	examine	VERB
ijtc-1001	150	9	accrual	accrual	ADJ
ijtc-1001	150	10	earnings	earning	NOUN
ijtc-1001	150	11	management	management	NOUN
ijtc-1001	150	12	(	(	PUNCT
ijtc-1001	150	13	dac	dac	NOUN
ijtc-1001	150	14	)	)	PUNCT
ijtc-1001	150	15	and	and	CCONJ
ijtc-1001	150	16	real	real	ADJ
ijtc-1001	150	17	earnings	earning	NOUN
ijtc-1001	150	18	management	management	NOUN
ijtc-1001	150	19	(	(	PUNCT
ijtc-1001	150	20	abncfo	abncfo	ADJ
ijtc-1001	150	21	,	,	PUNCT
ijtc-1001	150	22	abnprod	abnprod	NOUN
ijtc-1001	150	23	,	,	PUNCT
ijtc-1001	150	24	and	and	CCONJ
ijtc-1001	150	25	abndisc	abndisc	PROPN
ijtc-1001	150	26	)	)	PUNCT
ijtc-1001	150	27	.	.	PUNCT
ijtc-1001	151	1	the	the	DET
ijtc-1001	151	2	mean	mean	NOUN
ijtc-1001	151	3	for	for	ADP
ijtc-1001	151	4	accrual	accrual	ADJ
ijtc-1001	151	5	earnings	earning	NOUN
ijtc-1001	151	6	management	management	NOUN
ijtc-1001	151	7	(	(	PUNCT
ijtc-1001	151	8	dac	dac	PROPN
ijtc-1001	151	9	)	)	PUNCT
ijtc-1001	151	10	stands	stand	VERB
ijtc-1001	151	11	at	at	ADP
ijtc-1001	151	12	-0.0048745136	-0.0048745136	ADJ
ijtc-1001	151	13	,	,	PUNCT
ijtc-1001	151	14	suggesting	suggest	VERB
ijtc-1001	151	15	that	that	SCONJ
ijtc-1001	151	16	the	the	DET
ijtc-1001	151	17	sampled	sample	VERB
ijtc-1001	151	18	companies	company	NOUN
ijtc-1001	151	19	tend	tend	VERB
ijtc-1001	151	20	to	to	PART
ijtc-1001	151	21	reduce	reduce	VERB
ijtc-1001	151	22	their	their	PRON
ijtc-1001	151	23	earnings	earning	NOUN
ijtc-1001	151	24	figures	figure	NOUN
ijtc-1001	151	25	by	by	ADP
ijtc-1001	151	26	following	follow	VERB
ijtc-1001	151	27	an	an	DET
ijtc-1001	151	28	income	income	NOUN
ijtc-1001	151	29	minimization	minimization	NOUN
ijtc-1001	151	30	pattern	pattern	NOUN
ijtc-1001	151	31	.	.	PUNCT
ijtc-1001	152	1	the	the	DET
ijtc-1001	152	2	maximum	maximum	ADJ
ijtc-1001	152	3	dac	dac	PROPN
ijtc-1001	152	4	value	value	NOUN
ijtc-1001	152	5	,	,	PUNCT
ijtc-1001	152	6	however	however	ADV
ijtc-1001	152	7	,	,	PUNCT
ijtc-1001	152	8	showcases	showcase	VERB
ijtc-1001	152	9	a	a	DET
ijtc-1001	152	10	positive	positive	ADJ
ijtc-1001	152	11	figure	figure	NOUN
ijtc-1001	152	12	,	,	PUNCT
ijtc-1001	152	13	indicating	indicate	VERB
ijtc-1001	152	14	that	that	SCONJ
ijtc-1001	152	15	certain	certain	ADJ
ijtc-1001	152	16	sample	sample	NOUN
ijtc-1001	152	17	companies	company	NOUN
ijtc-1001	152	18	increase	increase	VERB
ijtc-1001	152	19	earnings	earning	NOUN
ijtc-1001	152	20	figures	figure	NOUN
ijtc-1001	152	21	,	,	PUNCT
ijtc-1001	152	22	pursuing	pursue	VERB
ijtc-1001	152	23	an	an	DET
ijtc-1001	152	24	income	income	NOUN
ijtc-1001	152	25	maximization	maximization	NOUN
ijtc-1001	152	26	approach	approach	NOUN
ijtc-1001	152	27	.	.	PUNCT
ijtc-1001	153	1	as	as	ADP
ijtc-1001	153	2	for	for	ADP
ijtc-1001	153	3	real	real	ADJ
ijtc-1001	153	4	earnings	earning	NOUN
ijtc-1001	153	5	management	management	NOUN
ijtc-1001	153	6	(	(	PUNCT
ijtc-1001	153	7	abncfo	abncfo	ADJ
ijtc-1001	153	8	)	)	PUNCT
ijtc-1001	153	9	,	,	PUNCT
ijtc-1001	153	10	the	the	DET
ijtc-1001	153	11	average	average	NOUN
ijtc-1001	153	12	is	be	AUX
ijtc-1001	153	13	-0.0037733523	-0.0037733523	NOUN
ijtc-1001	153	14	,	,	PUNCT
ijtc-1001	153	15	signifying	signify	VERB
ijtc-1001	153	16	an	an	DET
ijtc-1001	153	17	inability	inability	NOUN
ijtc-1001	153	18	to	to	PART
ijtc-1001	153	19	boost	boost	VERB
ijtc-1001	153	20	profits	profit	NOUN
ijtc-1001	153	21	by	by	ADP
ijtc-1001	153	22	increasing	increase	VERB
ijtc-1001	153	23	sales	sale	NOUN
ijtc-1001	153	24	volume	volume	NOUN
ijtc-1001	153	25	.	.	PUNCT
ijtc-1001	154	1	the	the	DET
ijtc-1001	154	2	average	average	ADJ
ijtc-1001	154	3	value	value	NOUN
ijtc-1001	154	4	of	of	ADP
ijtc-1001	154	5	real	real	ADJ
ijtc-1001	154	6	earnings	earning	NOUN
ijtc-1001	154	7	management	management	NOUN
ijtc-1001	154	8	(	(	PUNCT
ijtc-1001	154	9	abnprod	abnprod	NOUN
ijtc-1001	154	10	)	)	PUNCT
ijtc-1001	154	11	at	at	ADP
ijtc-1001	154	12	0.8543393969	0.8543393969	NUM
ijtc-1001	154	13	demonstrates	demonstrate	NOUN
ijtc-1001	154	14	that	that	SCONJ
ijtc-1001	154	15	companies	company	NOUN
ijtc-1001	154	16	engage	engage	VERB
ijtc-1001	154	17	in	in	ADP
ijtc-1001	154	18	real	real	ADJ
ijtc-1001	154	19	earnings	earning	NOUN
ijtc-1001	154	20	management	management	NOUN
ijtc-1001	154	21	by	by	ADP
ijtc-1001	154	22	mass	mass	NOUN
ijtc-1001	154	23	producing	produce	VERB
ijtc-1001	154	24	goods	good	NOUN
ijtc-1001	154	25	,	,	PUNCT
ijtc-1001	154	26	thus	thus	ADV
ijtc-1001	154	27	reducing	reduce	VERB
ijtc-1001	154	28	the	the	DET
ijtc-1001	154	29	cost	cost	NOUN
ijtc-1001	154	30	of	of	ADP
ijtc-1001	154	31	goods	good	NOUN
ijtc-1001	154	32	to	to	PART
ijtc-1001	154	33	augment	augment	VERB
ijtc-1001	154	34	profit	profit	NOUN
ijtc-1001	154	35	figures	figure	NOUN
ijtc-1001	154	36	.	.	PUNCT
ijtc-1001	155	1	the	the	DET
ijtc-1001	155	2	average	average	ADJ
ijtc-1001	155	3	real	real	ADJ
ijtc-1001	155	4	earnings	earning	NOUN
ijtc-1001	155	5	management	management	NOUN
ijtc-1001	155	6	(	(	PUNCT
ijtc-1001	155	7	abndisc	abndisc	NOUN
ijtc-1001	155	8	)	)	PUNCT
ijtc-1001	155	9	value	value	NOUN
ijtc-1001	155	10	,	,	PUNCT
ijtc-1001	155	11	at	at	ADP
ijtc-1001	155	12	0.0165086850	0.0165086850	NUM
ijtc-1001	155	13	,	,	PUNCT
ijtc-1001	155	14	indicates	indicate	VERB
ijtc-1001	155	15	that	that	SCONJ
ijtc-1001	155	16	companies	company	NOUN
ijtc-1001	155	17	in	in	ADP
ijtc-1001	155	18	the	the	DET
ijtc-1001	155	19	sample	sample	NOUN
ijtc-1001	155	20	minimum	minimum	NOUN
ijtc-1001	155	21	maximum	maximum	ADJ
ijtc-1001	155	22	mean	mean	NOUN
ijtc-1001	155	23	standar	standar	NOUN
ijtc-1001	155	24	deviation	deviation	NOUN
ijtc-1001	155	25	esg	esg	PROPN
ijtc-1001	155	26	17.56	17.56	NUM
ijtc-1001	155	27	52.80	52.80	NUM
ijtc-1001	155	28	38.2570	38.2570	NUM
ijtc-1001	155	29	9.75103	9.75103	NUM
ijtc-1001	155	30	dac	dac	NOUN
ijtc-1001	155	31	-0.12580855	-0.12580855	NOUN
ijtc-1001	155	32	0.12318859	0.12318859	NUM
ijtc-1001	155	33	-0.0048745136	-0.0048745136	NOUN
ijtc-1001	155	34	0.05217937890	0.05217937890	NUM
ijtc-1001	155	35	abncfo	abncfo	ADJ
ijtc-1001	155	36	-0.20295800	-0.20295800	NOUN
ijtc-1001	155	37	0.16733276	0.16733276	NUM
ijtc-1001	155	38	-0.0037733523	-0.0037733523	NOUN
ijtc-1001	155	39	0.07278387043	0.07278387043	NUM
ijtc-1001	155	40	abnprod	abnprod	NOUN
ijtc-1001	155	41	-0.82145640	-0.82145640	VERB
ijtc-1001	155	42	9.05615179	9.05615179	NUM
ijtc-1001	155	43	0.8543393969	0.8543393969	NUM
ijtc-1001	155	44	1.77566475952	1.77566475952	NUM
ijtc-1001	155	45	abndisc	abndisc	NOUN
ijtc-1001	155	46	-0.68199864	-0.68199864	NOUN
ijtc-1001	155	47	0.24447389	0.24447389	NUM
ijtc-1001	155	48	0.0165086850	0.0165086850	NUM
ijtc-1001	155	49	0.17772935945	0.17772935945	NUM
ijtc-1001	155	50	age	age	NOUN
ijtc-1001	155	51	8	8	NUM
ijtc-1001	155	52	90	90	NUM
ijtc-1001	155	53	43.95	43.95	NUM
ijtc-1001	155	54	19.786	19.786	NUM
ijtc-1001	155	55	lev	lev	NOUN
ijtc-1001	155	56	0.00000000	0.00000000	NUM
ijtc-1001	155	57	1.00403284	1.00403284	NUM
ijtc-1001	155	58	0.3223902956	0.3223902956	NUM
ijtc-1001	155	59	0.25298871613	0.25298871613	NUM
ijtc-1001	155	60	roa	roa	NOUN
ijtc-1001	155	61	0.00416021	0.00416021	NUM
ijtc-1001	155	62	0.35801754	0.35801754	NUM
ijtc-1001	155	63	0.0964212773	0.0964212773	NUM
ijtc-1001	155	64	0.09382038716	0.09382038716	NUM
ijtc-1001	155	65	size	size	NOUN
ijtc-1001	155	66	29.46277748	29.46277748	NUM
ijtc-1001	155	67	33.65518758	33.65518758	NUM
ijtc-1001	155	68	31.6426956123	31.6426956123	NUM
ijtc-1001	155	69	1.10054902146	1.10054902146	NUM
ijtc-1001	155	70	manajerial	manajerial	NOUN
ijtc-1001	155	71	0.00000362	0.00000362	NUM
ijtc-1001	155	72	0.25241976	0.25241976	NUM
ijtc-1001	155	73	0.0466256408	0.0466256408	NUM
ijtc-1001	155	74	0.07820267188	0.07820267188	NUM
ijtc-1001	155	75	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1001	155	76	the	the	DET
ijtc-1001	155	77	effect	effect	NOUN
ijtc-1001	155	78	of	of	ADP
ijtc-1001	155	79	accrual	accrual	ADJ
ijtc-1001	155	80	earnings	earning	NOUN
ijtc-1001	155	81	management	management	NOUN
ijtc-1001	155	82	and	and	CCONJ
ijtc-1001	155	83	real	real	ADJ
ijtc-1001	155	84	earnings	earning	NOUN
ijtc-1001	155	85	management	management	NOUN
ijtc-1001	155	86	on	on	ADP
ijtc-1001	155	87	environmental	environmental	ADJ
ijtc-1001	155	88	,	,	PUNCT
ijtc-1001	155	89	social	social	ADJ
ijtc-1001	155	90	,	,	PUNCT
ijtc-1001	155	91	and	and	CCONJ
ijtc-1001	155	92	governance	governance	NOUN
ijtc-1001	155	93	(	(	PUNCT
ijtc-1001	155	94	esg	esg	NOUN
ijtc-1001	155	95	)	)	PUNCT
ijtc-1001	155	96	reporting	reporting	NOUN
ijtc-1001	155	97	performance	performance	NOUN
ijtc-1001	155	98	fadhilah	fadhilah	NOUN
ijtc-1001	155	99	and	and	CCONJ
ijtc-1001	155	100	suranta	suranta	VERB
ijtc-1001	155	101	87	87	NUM
ijtc-1001	155	102	|	|	ADV
ijtc-1001	155	103	ilomata	ilomata	PROPN
ijtc-1001	155	104	international	international	ADJ
ijtc-1001	155	105	journal	journal	NOUN
ijtc-1001	155	106	of	of	ADP
ijtc-1001	155	107	tax	tax	PROPN
ijtc-1001	155	108	&	&	CCONJ
ijtc-1001	155	109	accounting	accounting	PROPN
ijtc-1001	155	110	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1001	155	111	engage	engage	NOUN
ijtc-1001	155	112	in	in	ADP
ijtc-1001	155	113	real	real	ADJ
ijtc-1001	155	114	earnings	earning	NOUN
ijtc-1001	155	115	management	management	NOUN
ijtc-1001	155	116	by	by	ADP
ijtc-1001	155	117	cutting	cut	VERB
ijtc-1001	155	118	costs	cost	NOUN
ijtc-1001	155	119	related	relate	VERB
ijtc-1001	155	120	to	to	ADP
ijtc-1001	155	121	advertising	advertising	NOUN
ijtc-1001	155	122	,	,	PUNCT
ijtc-1001	155	123	revenue	revenue	NOUN
ijtc-1001	155	124	,	,	PUNCT
ijtc-1001	155	125	administration	administration	NOUN
ijtc-1001	155	126	,	,	PUNCT
ijtc-1001	155	127	and	and	CCONJ
ijtc-1001	155	128	research	research	NOUN
ijtc-1001	155	129	to	to	PART
ijtc-1001	155	130	augment	augment	VERB
ijtc-1001	155	131	profit	profit	NOUN
ijtc-1001	155	132	figures	figure	NOUN
ijtc-1001	155	133	.	.	PUNCT
ijtc-1001	156	1	hypothesis	hypothesis	NOUN
ijtc-1001	156	2	testing	test	VERB
ijtc-1001	156	3	the	the	DET
ijtc-1001	156	4	hypotheses	hypothesis	NOUN
ijtc-1001	156	5	in	in	ADP
ijtc-1001	156	6	this	this	DET
ijtc-1001	156	7	study	study	NOUN
ijtc-1001	156	8	are	be	AUX
ijtc-1001	156	9	examined	examine	VERB
ijtc-1001	156	10	through	through	ADP
ijtc-1001	156	11	independent	independent	ADJ
ijtc-1001	156	12	samples	sample	NOUN
ijtc-1001	156	13	t	t	NOUN
ijtc-1001	156	14	-	-	PUNCT
ijtc-1001	156	15	test	test	NOUN
ijtc-1001	156	16	,	,	PUNCT
ijtc-1001	156	17	assessing	assess	VERB
ijtc-1001	156	18	variations	variation	NOUN
ijtc-1001	156	19	within	within	ADP
ijtc-1001	156	20	each	each	DET
ijtc-1001	156	21	esg	esg	NOUN
ijtc-1001	156	22	score	score	NOUN
ijtc-1001	156	23	group	group	NOUN
ijtc-1001	156	24	concerning	concern	VERB
ijtc-1001	156	25	accrual	accrual	ADJ
ijtc-1001	156	26	earnings	earning	NOUN
ijtc-1001	156	27	management	management	NOUN
ijtc-1001	156	28	(	(	PUNCT
ijtc-1001	156	29	dac	dac	NOUN
ijtc-1001	156	30	)	)	PUNCT
ijtc-1001	156	31	and	and	CCONJ
ijtc-1001	156	32	real	real	ADJ
ijtc-1001	156	33	earnings	earning	NOUN
ijtc-1001	156	34	management	management	NOUN
ijtc-1001	156	35	(	(	PUNCT
ijtc-1001	156	36	abncfo	abncfo	ADJ
ijtc-1001	156	37	,	,	PUNCT
ijtc-1001	156	38	abnprod	abnprod	NOUN
ijtc-1001	156	39	,	,	PUNCT
ijtc-1001	156	40	and	and	CCONJ
ijtc-1001	156	41	abndisc	abndisc	PROPN
ijtc-1001	156	42	)	)	PUNCT
ijtc-1001	156	43	.	.	PUNCT
ijtc-1001	157	1	the	the	DET
ijtc-1001	157	2	outcomes	outcome	NOUN
ijtc-1001	157	3	of	of	ADP
ijtc-1001	157	4	these	these	DET
ijtc-1001	157	5	tests	test	NOUN
ijtc-1001	157	6	are	be	AUX
ijtc-1001	157	7	outlined	outline	VERB
ijtc-1001	157	8	in	in	ADP
ijtc-1001	157	9	table	table	NOUN
ijtc-1001	157	10	2	2	NUM
ijtc-1001	157	11	provided	provide	VERB
ijtc-1001	157	12	below	below	ADP
ijtc-1001	157	13	.	.	PUNCT
ijtc-1001	158	1	table	table	NOUN
ijtc-1001	158	2	4	4	NUM
ijtc-1001	158	3	independent	independent	ADJ
ijtc-1001	158	4	sample	sample	NOUN
ijtc-1001	158	5	t	t	NOUN
ijtc-1001	158	6	-	-	PUNCT
ijtc-1001	158	7	test	test	NOUN
ijtc-1001	158	8	of	of	ADP
ijtc-1001	158	9	accrual	accrual	ADJ
ijtc-1001	158	10	earnings	earning	NOUN
ijtc-1001	158	11	management	management	NOUN
ijtc-1001	158	12	and	and	CCONJ
ijtc-1001	158	13	real	real	ADJ
ijtc-1001	158	14	earnings	earning	NOUN
ijtc-1001	158	15	management	management	NOUN
ijtc-1001	158	16	dac	dac	NOUN
ijtc-1001	159	1	n	n	ADV
ijtc-1001	159	2	mean	mean	VERB
ijtc-1001	159	3	f	f	PROPN
ijtc-1001	159	4	sig	sig	PROPN
ijtc-1001	159	5	.	.	PROPN
ijtc-1001	160	1	t	t	PROPN
ijtc-1001	160	2	sig	sig	PROPN
ijtc-1001	160	3	.	.	PUNCT
ijtc-1001	161	1	(	(	PUNCT
ijtc-1001	161	2	2	2	NUM
ijtc-1001	161	3	-	-	PUNCT
ijtc-1001	161	4	tailed	tailed	ADJ
ijtc-1001	161	5	)	)	PUNCT
ijtc-1001	162	1	severe	severe	ADJ
ijtc-1001	162	2	28	28	NUM
ijtc-1001	162	3	-0.001799	-0.001799	NUM
ijtc-1001	162	4	1.188	1.188	NUM
ijtc-1001	162	5	0.282	0.282	NUM
ijtc-1001	162	6	1.185	1.185	NUM
ijtc-1001	162	7	0.242	0.242	NUM
ijtc-1001	162	8	high	high	ADJ
ijtc-1001	162	9	18	18	NUM
ijtc-1001	162	10	-0.019494	-0.019494	NOUN
ijtc-1001	162	11	severe	severe	ADJ
ijtc-1001	162	12	28	28	NUM
ijtc-1001	162	13	-0.001799	-0.001799	NUM
ijtc-1001	162	14	1.027	1.027	NUM
ijtc-1001	162	15	0.320	0.320	NUM
ijtc-1001	162	16	-0.790	-0.790	NUM
ijtc-1001	162	17	0.436	0.436	NUM
ijtc-1001	162	18	medium	medium	NOUN
ijtc-1001	162	19	2	2	NUM
ijtc-1001	162	20	0.024834	0.024834	NUM
ijtc-1001	162	21	severe	severe	ADJ
ijtc-1001	162	22	28	28	NUM
ijtc-1001	162	23	-0.001799	-0.001799	NUM
ijtc-1001	162	24	0.186	0.186	NUM
ijtc-1001	162	25	0.669	0.669	NUM
ijtc-1001	162	26	-0.0586	-0.0586	NOUN
ijtc-1001	162	27	0.562	0.562	NUM
ijtc-1001	162	28	low	low	ADJ
ijtc-1001	162	29	7	7	NUM
ijtc-1001	162	30	0.010437	0.010437	NUM
ijtc-1001	163	1	abncfo	abncfo	ADJ
ijtc-1001	163	2	n	n	ADV
ijtc-1001	163	3	mean	mean	VERB
ijtc-1001	163	4	f	f	PROPN
ijtc-1001	163	5	sig	sig	PROPN
ijtc-1001	163	6	.	.	PROPN
ijtc-1001	164	1	t	t	PROPN
ijtc-1001	164	2	sig	sig	PROPN
ijtc-1001	164	3	.	.	PUNCT
ijtc-1001	165	1	(	(	PUNCT
ijtc-1001	165	2	2	2	NUM
ijtc-1001	165	3	-	-	PUNCT
ijtc-1001	165	4	tailed	tailed	ADJ
ijtc-1001	165	5	)	)	PUNCT
ijtc-1001	166	1	severe	severe	ADJ
ijtc-1001	166	2	28	28	NUM
ijtc-1001	166	3	0.004733	0.004733	NUM
ijtc-1001	166	4	0.007	0.007	NUM
ijtc-1001	166	5	0.932	0.932	NUM
ijtc-1001	166	6	0.144	0.144	NUM
ijtc-1001	166	7	0.886	0.886	NUM
ijtc-1001	166	8	high	high	ADJ
ijtc-1001	166	9	18	18	NUM
ijtc-1001	166	10	0.001803	0.001803	NUM
ijtc-1001	166	11	severe	severe	ADJ
ijtc-1001	166	12	28	28	NUM
ijtc-1001	166	13	0.004733	0.004733	NUM
ijtc-1001	166	14	0.137	0.137	NUM
ijtc-1001	166	15	0.714	0.714	NUM
ijtc-1001	166	16	-0.157	-0.157	NOUN
ijtc-1001	166	17	0.876	0.876	NUM
ijtc-1001	166	18	medium	medium	NOUN
ijtc-1001	166	19	2	2	NUM
ijtc-1001	166	20	0.012690	0.012690	NUM
ijtc-1001	166	21	severe	severe	ADJ
ijtc-1001	166	22	28	28	NUM
ijtc-1001	167	1	0.004733	0.004733	NUM
ijtc-1001	167	2	0.003	0.003	NUM
ijtc-1001	167	3	0.957	0.957	NUM
ijtc-1001	167	4	2.671	2.671	NUM
ijtc-1001	167	5	0.012	0.012	NUM
ijtc-1001	167	6	low	low	ADJ
ijtc-1001	167	7	7	7	NUM
ijtc-1001	167	8	-0.073774	-0.073774	NOUN
ijtc-1001	167	9	abnprod	abnprod	NOUN
ijtc-1001	167	10	n	n	PROPN
ijtc-1001	167	11	mean	mean	VERB
ijtc-1001	167	12	f	f	PROPN
ijtc-1001	167	13	sig	sig	PROPN
ijtc-1001	167	14	.	.	PROPN
ijtc-1001	168	1	t	t	PROPN
ijtc-1001	168	2	sig	sig	PROPN
ijtc-1001	168	3	.	.	PUNCT
ijtc-1001	169	1	(	(	PUNCT
ijtc-1001	169	2	2	2	NUM
ijtc-1001	169	3	-	-	PUNCT
ijtc-1001	169	4	tailed	tailed	ADJ
ijtc-1001	169	5	)	)	PUNCT
ijtc-1001	170	1	severe	severe	ADJ
ijtc-1001	170	2	28	28	NUM
ijtc-1001	170	3	0.906696	0.906696	NUM
ijtc-1001	170	4	0.492	0.492	NUM
ijtc-1001	170	5	0.487	0.487	NUM
ijtc-1001	170	6	0.260	0.260	NUM
ijtc-1001	170	7	0.796	0.796	NUM
ijtc-1001	170	8	high	high	ADJ
ijtc-1001	170	9	18	18	NUM
ijtc-1001	170	10	0.801379	0.801379	NUM
ijtc-1001	170	11	severe	severe	ADJ
ijtc-1001	170	12	28	28	NUM
ijtc-1001	170	13	0.906696	0.906696	NUM
ijtc-1001	170	14	0.453	0.453	NUM
ijtc-1001	170	15	0.506	0.506	NUM
ijtc-1001	170	16	-1.252	-1.252	NUM
ijtc-1001	170	17	0.221	0.221	NUM
ijtc-1001	170	18	medium	medium	ADJ
ijtc-1001	170	19	2	2	NUM
ijtc-1001	170	20	2.044323	2.044323	NUM
ijtc-1001	170	21	severe	severe	ADJ
ijtc-1001	170	22	28	28	NUM
ijtc-1001	170	23	0.906696	0.906696	NUM
ijtc-1001	170	24	13.441	13.441	NUM
ijtc-1001	170	25	0.001	0.001	NUM
ijtc-1001	170	26	-1.688	-1.688	NUM
ijtc-1001	170	27	0.101	0.101	NUM
ijtc-1001	170	28	low	low	ADJ
ijtc-1001	170	29	7	7	NUM
ijtc-1001	170	30	2.242247	2.242247	NUM
ijtc-1001	170	31	abndisc	abndisc	NOUN
ijtc-1001	170	32	n	n	PRON
ijtc-1001	170	33	mean	mean	VERB
ijtc-1001	170	34	f	f	PROPN
ijtc-1001	170	35	sig	sig	PROPN
ijtc-1001	170	36	.	.	PROPN
ijtc-1001	171	1	t	t	PROPN
ijtc-1001	171	2	sig	sig	PROPN
ijtc-1001	171	3	.	.	PUNCT
ijtc-1001	172	1	(	(	PUNCT
ijtc-1001	172	2	2	2	NUM
ijtc-1001	172	3	-	-	PUNCT
ijtc-1001	172	4	tailed	tailed	ADJ
ijtc-1001	172	5	)	)	PUNCT
ijtc-1001	173	1	severe	severe	ADJ
ijtc-1001	173	2	28	28	NUM
ijtc-1001	173	3	0.027659	0.027659	NUM
ijtc-1001	173	4	0.913	0.913	NUM
ijtc-1001	173	5	0.345	0.345	NUM
ijtc-1001	173	6	-1.275	-1.275	NUM
ijtc-1001	173	7	0.209	0.209	NUM
ijtc-1001	173	8	high	high	ADJ
ijtc-1001	173	9	18	18	NUM
ijtc-1001	173	10	0.080540	0.080540	NUM
ijtc-1001	173	11	severe	severe	ADJ
ijtc-1001	173	12	28	28	NUM
ijtc-1001	173	13	0.027659	0.027659	NUM
ijtc-1001	173	14	0.732	0.732	NUM
ijtc-1001	173	15	0.399	0.399	NUM
ijtc-1001	173	16	-0.410	-0.410	NUM
ijtc-1001	173	17	0.685	0.685	NUM
ijtc-1001	173	18	medium	medium	ADJ
ijtc-1001	173	19	2	2	NUM
ijtc-1001	173	20	0.076273	0.076273	NUM
ijtc-1001	173	21	severe	severe	ADJ
ijtc-1001	173	22	28	28	NUM
ijtc-1001	173	23	0.027659	0.027659	NUM
ijtc-1001	173	24	2.775	2.775	NUM
ijtc-1001	173	25	0.105	0.105	NUM
ijtc-1001	173	26	3.467	3.467	NUM
ijtc-1001	173	27	0.001	0.001	NUM
ijtc-1001	173	28	low	low	ADJ
ijtc-1001	173	29	7	7	NUM
ijtc-1001	173	30	-0.234623	-0.234623	NOUN
ijtc-1001	173	31	source	source	NOUN
ijtc-1001	173	32	:	:	PUNCT
ijtc-1001	173	33	secondary	secondary	ADJ
ijtc-1001	173	34	data	datum	NOUN
ijtc-1001	173	35	processed	process	VERB
ijtc-1001	173	36	,	,	PUNCT
ijtc-1001	173	37	2023	2023	NUM
ijtc-1001	173	38	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1001	173	39	the	the	DET
ijtc-1001	173	40	effect	effect	NOUN
ijtc-1001	173	41	of	of	ADP
ijtc-1001	173	42	accrual	accrual	ADJ
ijtc-1001	173	43	earnings	earning	NOUN
ijtc-1001	173	44	management	management	NOUN
ijtc-1001	173	45	and	and	CCONJ
ijtc-1001	173	46	real	real	ADJ
ijtc-1001	173	47	earnings	earning	NOUN
ijtc-1001	173	48	management	management	NOUN
ijtc-1001	173	49	on	on	ADP
ijtc-1001	173	50	environmental	environmental	ADJ
ijtc-1001	173	51	,	,	PUNCT
ijtc-1001	173	52	social	social	ADJ
ijtc-1001	173	53	,	,	PUNCT
ijtc-1001	173	54	and	and	CCONJ
ijtc-1001	173	55	governance	governance	NOUN
ijtc-1001	173	56	(	(	PUNCT
ijtc-1001	173	57	esg	esg	NOUN
ijtc-1001	173	58	)	)	PUNCT
ijtc-1001	173	59	reporting	reporting	NOUN
ijtc-1001	173	60	performance	performance	NOUN
ijtc-1001	173	61	fadhilah	fadhilah	NOUN
ijtc-1001	173	62	and	and	CCONJ
ijtc-1001	173	63	suranta	suranta	VERB
ijtc-1001	173	64	88	88	NUM
ijtc-1001	173	65	|	|	NOUN
ijtc-1001	173	66	ilomata	ilomata	NOUN
ijtc-1001	173	67	international	international	ADJ
ijtc-1001	173	68	journal	journal	NOUN
ijtc-1001	173	69	of	of	ADP
ijtc-1001	173	70	tax	tax	PROPN
ijtc-1001	173	71	&	&	CCONJ
ijtc-1001	173	72	accounting	accounting	PROPN
ijtc-1001	173	73	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1001	173	74	first	first	ADJ
ijtc-1001	173	75	hypothesis	hypothesis	NOUN
ijtc-1001	173	76	differences	difference	NOUN
ijtc-1001	173	77	in	in	ADP
ijtc-1001	173	78	accrual	accrual	ADJ
ijtc-1001	173	79	earnings	earning	NOUN
ijtc-1001	173	80	management	management	NOUN
ijtc-1001	173	81	among	among	ADP
ijtc-1001	173	82	companies	company	NOUN
ijtc-1001	173	83	ranked	rank	VERB
ijtc-1001	173	84	by	by	ADP
ijtc-1001	173	85	esg	esg	PROPN
ijtc-1001	173	86	score	score	NOUN
ijtc-1001	173	87	the	the	DET
ijtc-1001	173	88	presented	present	VERB
ijtc-1001	173	89	table	table	NOUN
ijtc-1001	173	90	above	above	ADP
ijtc-1001	173	91	outlines	outline	VERB
ijtc-1001	173	92	the	the	DET
ijtc-1001	173	93	results	result	NOUN
ijtc-1001	173	94	of	of	ADP
ijtc-1001	173	95	the	the	DET
ijtc-1001	173	96	difference	difference	NOUN
ijtc-1001	173	97	test	test	NOUN
ijtc-1001	173	98	conducted	conduct	VERB
ijtc-1001	173	99	across	across	ADP
ijtc-1001	173	100	various	various	ADJ
ijtc-1001	173	101	groups	group	NOUN
ijtc-1001	173	102	based	base	VERB
ijtc-1001	173	103	on	on	ADP
ijtc-1001	173	104	esg	esg	PROPN
ijtc-1001	173	105	scores	score	NOUN
ijtc-1001	173	106	.	.	PUNCT
ijtc-1001	174	1	in	in	ADP
ijtc-1001	174	2	the	the	DET
ijtc-1001	174	3	severe	severe	ADJ
ijtc-1001	174	4	and	and	CCONJ
ijtc-1001	174	5	high	high	ADJ
ijtc-1001	174	6	groups	group	NOUN
ijtc-1001	174	7	,	,	PUNCT
ijtc-1001	174	8	both	both	DET
ijtc-1001	174	9	groups	group	NOUN
ijtc-1001	174	10	(	(	PUNCT
ijtc-1001	174	11	severe	severe	ADJ
ijtc-1001	174	12	and	and	CCONJ
ijtc-1001	174	13	high	high	ADJ
ijtc-1001	174	14	)	)	PUNCT
ijtc-1001	174	15	have	have	VERB
ijtc-1001	174	16	an	an	DET
ijtc-1001	174	17	average	average	ADJ
ijtc-1001	174	18	value	value	NOUN
ijtc-1001	174	19	of	of	ADP
ijtc-1001	174	20	negative	negative	ADJ
ijtc-1001	174	21	discretionary	discretionary	ADJ
ijtc-1001	174	22	accruals	accrual	NOUN
ijtc-1001	174	23	,	,	PUNCT
ijtc-1001	174	24	which	which	PRON
ijtc-1001	174	25	means	mean	VERB
ijtc-1001	174	26	that	that	SCONJ
ijtc-1001	174	27	companies	company	NOUN
ijtc-1001	174	28	that	that	PRON
ijtc-1001	174	29	fall	fall	VERB
ijtc-1001	174	30	into	into	ADP
ijtc-1001	174	31	both	both	DET
ijtc-1001	174	32	groups	group	NOUN
ijtc-1001	174	33	carry	carry	VERB
ijtc-1001	174	34	out	out	ADP
ijtc-1001	174	35	accrual	accrual	ADJ
ijtc-1001	174	36	earnings	earning	NOUN
ijtc-1001	174	37	management	management	NOUN
ijtc-1001	174	38	by	by	ADP
ijtc-1001	174	39	reducing	reduce	VERB
ijtc-1001	174	40	the	the	DET
ijtc-1001	174	41	number	number	NOUN
ijtc-1001	174	42	of	of	ADP
ijtc-1001	174	43	earnings	earning	NOUN
ijtc-1001	174	44	with	with	ADP
ijtc-1001	174	45	income	income	NOUN
ijtc-1001	174	46	minimization	minimization	NOUN
ijtc-1001	174	47	/	/	SYM
ijtc-1001	174	48	income	income	NOUN
ijtc-1001	174	49	decreasing	decrease	VERB
ijtc-1001	174	50	patterns	pattern	NOUN
ijtc-1001	174	51	.	.	PUNCT
ijtc-1001	175	1	the	the	DET
ijtc-1001	175	2	test	test	NOUN
ijtc-1001	175	3	between	between	ADP
ijtc-1001	175	4	these	these	DET
ijtc-1001	175	5	groups	group	NOUN
ijtc-1001	175	6	does	do	AUX
ijtc-1001	175	7	not	not	PART
ijtc-1001	175	8	demonstrate	demonstrate	VERB
ijtc-1001	175	9	a	a	DET
ijtc-1001	175	10	significant	significant	ADJ
ijtc-1001	175	11	difference	difference	NOUN
ijtc-1001	175	12	(	(	PUNCT
ijtc-1001	175	13	ρ	ρ	NOUN
ijtc-1001	175	14	value	value	NOUN
ijtc-1001	175	15	>	>	X
ijtc-1001	175	16	5	5	NUM
ijtc-1001	175	17	%	%	NOUN
ijtc-1001	175	18	)	)	PUNCT
ijtc-1001	175	19	,	,	PUNCT
ijtc-1001	175	20	thus	thus	ADV
ijtc-1001	175	21	rejecting	reject	VERB
ijtc-1001	175	22	the	the	DET
ijtc-1001	175	23	initial	initial	ADJ
ijtc-1001	175	24	hypothesis	hypothesis	NOUN
ijtc-1001	175	25	of	of	ADP
ijtc-1001	175	26	distinct	distinct	ADJ
ijtc-1001	175	27	accrual	accrual	ADJ
ijtc-1001	175	28	earnings	earning	NOUN
ijtc-1001	175	29	management	management	NOUN
ijtc-1001	175	30	.	.	PUNCT
ijtc-1001	176	1	consequently	consequently	ADV
ijtc-1001	176	2	,	,	PUNCT
ijtc-1001	176	3	it	it	PRON
ijtc-1001	176	4	's	be	AUX
ijtc-1001	176	5	concluded	conclude	VERB
ijtc-1001	176	6	that	that	SCONJ
ijtc-1001	176	7	there	there	PRON
ijtc-1001	176	8	's	be	VERB
ijtc-1001	176	9	no	no	DET
ijtc-1001	176	10	divergence	divergence	NOUN
ijtc-1001	176	11	in	in	ADP
ijtc-1001	176	12	accrual	accrual	ADJ
ijtc-1001	176	13	practices	practice	NOUN
ijtc-1001	176	14	between	between	ADP
ijtc-1001	176	15	these	these	DET
ijtc-1001	176	16	esg	esg	NOUN
ijtc-1001	176	17	groups	group	NOUN
ijtc-1001	176	18	.	.	PUNCT
ijtc-1001	177	1	in	in	ADP
ijtc-1001	177	2	the	the	DET
ijtc-1001	177	3	comparison	comparison	NOUN
ijtc-1001	177	4	between	between	ADP
ijtc-1001	177	5	severe	severe	ADJ
ijtc-1001	177	6	and	and	CCONJ
ijtc-1001	177	7	medium	medium	ADJ
ijtc-1001	177	8	groups	group	NOUN
ijtc-1001	177	9	,	,	PUNCT
ijtc-1001	177	10	the	the	DET
ijtc-1001	177	11	severe	severe	ADJ
ijtc-1001	177	12	group	group	NOUN
ijtc-1001	177	13	have	have	VERB
ijtc-1001	177	14	a	a	DET
ijtc-1001	177	15	negative	negative	ADJ
ijtc-1001	177	16	average	average	ADJ
ijtc-1001	177	17	discretionary	discretionary	ADJ
ijtc-1001	177	18	accrual	accrual	ADJ
ijtc-1001	177	19	value	value	NOUN
ijtc-1001	177	20	,	,	PUNCT
ijtc-1001	177	21	which	which	PRON
ijtc-1001	177	22	means	mean	VERB
ijtc-1001	177	23	that	that	SCONJ
ijtc-1001	177	24	the	the	DET
ijtc-1001	177	25	company	company	NOUN
ijtc-1001	177	26	performs	perform	VERB
ijtc-1001	177	27	accrual	accrual	ADJ
ijtc-1001	177	28	earnings	earning	NOUN
ijtc-1001	177	29	management	management	NOUN
ijtc-1001	177	30	by	by	ADP
ijtc-1001	177	31	lowering	lower	VERB
ijtc-1001	177	32	the	the	DET
ijtc-1001	177	33	profit	profit	NOUN
ijtc-1001	177	34	figure	figure	NOUN
ijtc-1001	177	35	with	with	ADP
ijtc-1001	177	36	an	an	DET
ijtc-1001	177	37	income	income	NOUN
ijtc-1001	177	38	minimization	minimization	NOUN
ijtc-1001	177	39	/	/	SYM
ijtc-1001	177	40	income	income	NOUN
ijtc-1001	177	41	decreasing	decrease	VERB
ijtc-1001	177	42	pattern	pattern	NOUN
ijtc-1001	177	43	,	,	PUNCT
ijtc-1001	177	44	while	while	SCONJ
ijtc-1001	177	45	for	for	ADP
ijtc-1001	177	46	companies	company	NOUN
ijtc-1001	177	47	included	include	VERB
ijtc-1001	177	48	in	in	ADP
ijtc-1001	177	49	the	the	DET
ijtc-1001	177	50	medium	medium	ADJ
ijtc-1001	177	51	group	group	NOUN
ijtc-1001	177	52	the	the	DET
ijtc-1001	177	53	average	average	NOUN
ijtc-1001	177	54	is	be	AUX
ijtc-1001	177	55	positive	positive	ADJ
ijtc-1001	177	56	,	,	PUNCT
ijtc-1001	177	57	indicating	indicate	VERB
ijtc-1001	177	58	that	that	SCONJ
ijtc-1001	177	59	the	the	DET
ijtc-1001	177	60	companies	company	NOUN
ijtc-1001	177	61	in	in	ADP
ijtc-1001	177	62	the	the	DET
ijtc-1001	177	63	group	group	NOUN
ijtc-1001	177	64	perform	perform	VERB
ijtc-1001	177	65	accrual	accrual	ADJ
ijtc-1001	177	66	earnings	earning	NOUN
ijtc-1001	177	67	management	management	NOUN
ijtc-1001	177	68	by	by	ADP
ijtc-1001	177	69	increasing	increase	VERB
ijtc-1001	177	70	the	the	DET
ijtc-1001	177	71	profit	profit	NOUN
ijtc-1001	177	72	figure	figure	NOUN
ijtc-1001	177	73	with	with	ADP
ijtc-1001	177	74	an	an	DET
ijtc-1001	177	75	income	income	NOUN
ijtc-1001	177	76	maximization	maximization	NOUN
ijtc-1001	177	77	/	/	SYM
ijtc-1001	177	78	income	income	NOUN
ijtc-1001	177	79	increasing	increase	VERB
ijtc-1001	177	80	patterns	pattern	NOUN
ijtc-1001	177	81	.	.	PUNCT
ijtc-1001	178	1	however	however	ADV
ijtc-1001	178	2	,	,	PUNCT
ijtc-1001	178	3	the	the	DET
ijtc-1001	178	4	medium	medium	NOUN
ijtc-1001	178	5	group	group	NOUN
ijtc-1001	178	6	exhibits	exhibit	VERB
ijtc-1001	178	7	positive	positive	ADJ
ijtc-1001	178	8	averages	average	NOUN
ijtc-1001	178	9	,	,	PUNCT
ijtc-1001	178	10	illustrating	illustrate	VERB
ijtc-1001	178	11	income	income	NOUN
ijtc-1001	178	12	increment	increment	NOUN
ijtc-1001	178	13	practices	practice	NOUN
ijtc-1001	178	14	.	.	PUNCT
ijtc-1001	179	1	yet	yet	ADV
ijtc-1001	179	2	,	,	PUNCT
ijtc-1001	179	3	the	the	DET
ijtc-1001	179	4	test	test	NOUN
ijtc-1001	179	5	does	do	AUX
ijtc-1001	179	6	n't	not	PART
ijtc-1001	179	7	display	display	VERB
ijtc-1001	179	8	a	a	DET
ijtc-1001	179	9	notable	notable	ADJ
ijtc-1001	179	10	difference	difference	NOUN
ijtc-1001	179	11	(	(	PUNCT
ijtc-1001	179	12	ρ	ρ	NOUN
ijtc-1001	179	13	value	value	NOUN
ijtc-1001	179	14	>	>	X
ijtc-1001	179	15	5	5	NUM
ijtc-1001	179	16	%	%	NOUN
ijtc-1001	179	17	)	)	PUNCT
ijtc-1001	179	18	,	,	PUNCT
ijtc-1001	179	19	leading	lead	VERB
ijtc-1001	179	20	to	to	ADP
ijtc-1001	179	21	the	the	DET
ijtc-1001	179	22	rejection	rejection	NOUN
ijtc-1001	179	23	of	of	ADP
ijtc-1001	179	24	the	the	DET
ijtc-1001	179	25	hypothesis	hypothesis	NOUN
ijtc-1001	179	26	stating	state	VERB
ijtc-1001	179	27	differences	difference	NOUN
ijtc-1001	179	28	in	in	ADP
ijtc-1001	179	29	accrual	accrual	ADJ
ijtc-1001	179	30	earnings	earning	NOUN
ijtc-1001	179	31	management	management	NOUN
ijtc-1001	179	32	.	.	PUNCT
ijtc-1001	180	1	thus	thus	ADV
ijtc-1001	180	2	,	,	PUNCT
ijtc-1001	180	3	it	it	PRON
ijtc-1001	180	4	's	be	AUX
ijtc-1001	180	5	inferred	infer	VERB
ijtc-1001	180	6	that	that	SCONJ
ijtc-1001	180	7	there	there	PRON
ijtc-1001	180	8	's	be	VERB
ijtc-1001	180	9	no	no	DET
ijtc-1001	180	10	distinct	distinct	ADJ
ijtc-1001	180	11	variance	variance	NOUN
ijtc-1001	180	12	in	in	ADP
ijtc-1001	180	13	accrual	accrual	ADJ
ijtc-1001	180	14	practices	practice	NOUN
ijtc-1001	180	15	between	between	ADP
ijtc-1001	180	16	these	these	DET
ijtc-1001	180	17	esg	esg	NOUN
ijtc-1001	180	18	groups	group	NOUN
ijtc-1001	180	19	.	.	PUNCT
ijtc-1001	181	1	upon	upon	SCONJ
ijtc-1001	181	2	assessing	assess	VERB
ijtc-1001	181	3	the	the	DET
ijtc-1001	181	4	severe	severe	ADJ
ijtc-1001	181	5	and	and	CCONJ
ijtc-1001	181	6	low	low	ADJ
ijtc-1001	181	7	groups	group	NOUN
ijtc-1001	181	8	,	,	PUNCT
ijtc-1001	181	9	both	both	DET
ijtc-1001	181	10	categories	category	NOUN
ijtc-1001	181	11	exhibit	exhibit	VERB
ijtc-1001	181	12	negative	negative	ADJ
ijtc-1001	181	13	average	average	ADJ
ijtc-1001	181	14	value	value	NOUN
ijtc-1001	181	15	of	of	ADP
ijtc-1001	181	16	discretionary	discretionary	ADJ
ijtc-1001	181	17	accruals	accrual	NOUN
ijtc-1001	181	18	,	,	PUNCT
ijtc-1001	181	19	which	which	PRON
ijtc-1001	181	20	means	mean	VERB
ijtc-1001	181	21	that	that	SCONJ
ijtc-1001	181	22	the	the	DET
ijtc-1001	181	23	companies	company	NOUN
ijtc-1001	181	24	included	include	VERB
ijtc-1001	181	25	in	in	ADP
ijtc-1001	181	26	the	the	DET
ijtc-1001	181	27	group	group	NOUN
ijtc-1001	181	28	perform	perform	VERB
ijtc-1001	181	29	accrual	accrual	ADJ
ijtc-1001	181	30	earnings	earning	NOUN
ijtc-1001	181	31	management	management	NOUN
ijtc-1001	181	32	by	by	ADP
ijtc-1001	181	33	lowering	lower	VERB
ijtc-1001	181	34	earnings	earning	NOUN
ijtc-1001	181	35	figures	figure	NOUN
ijtc-1001	181	36	with	with	ADP
ijtc-1001	181	37	income	income	NOUN
ijtc-1001	181	38	minimization	minimization	NOUN
ijtc-1001	181	39	/	/	SYM
ijtc-1001	181	40	income	income	NOUN
ijtc-1001	181	41	decreasing	decrease	VERB
ijtc-1001	181	42	patterns	pattern	NOUN
ijtc-1001	181	43	,	,	PUNCT
ijtc-1001	181	44	while	while	SCONJ
ijtc-1001	181	45	for	for	SCONJ
ijtc-1001	181	46	companies	company	NOUN
ijtc-1001	181	47	included	include	VERB
ijtc-1001	181	48	in	in	ADP
ijtc-1001	181	49	the	the	DET
ijtc-1001	181	50	low	low	ADJ
ijtc-1001	181	51	group	group	NOUN
ijtc-1001	181	52	have	have	VERB
ijtc-1001	181	53	a	a	DET
ijtc-1001	181	54	negative	negative	ADJ
ijtc-1001	181	55	average	average	ADJ
ijtc-1001	181	56	value	value	NOUN
ijtc-1001	181	57	of	of	ADP
ijtc-1001	181	58	discretionary	discretionary	ADJ
ijtc-1001	181	59	accruals	accrual	NOUN
ijtc-1001	181	60	,	,	PUNCT
ijtc-1001	181	61	which	which	PRON
ijtc-1001	181	62	means	mean	VERB
ijtc-1001	181	63	that	that	SCONJ
ijtc-1001	181	64	companies	company	NOUN
ijtc-1001	181	65	perform	perform	VERB
ijtc-1001	181	66	accrual	accrual	ADJ
ijtc-1001	181	67	earnings	earning	NOUN
ijtc-1001	181	68	management	management	NOUN
ijtc-1001	181	69	by	by	ADP
ijtc-1001	181	70	lowering	lower	VERB
ijtc-1001	181	71	earnings	earning	NOUN
ijtc-1001	181	72	figures	figure	NOUN
ijtc-1001	181	73	with	with	ADP
ijtc-1001	181	74	income	income	NOUN
ijtc-1001	181	75	minimization	minimization	NOUN
ijtc-1001	181	76	/	/	SYM
ijtc-1001	181	77	income	income	NOUN
ijtc-1001	181	78	decreasing	decrease	VERB
ijtc-1001	181	79	patterns	pattern	NOUN
ijtc-1001	181	80	.	.	PUNCT
ijtc-1001	182	1	however	however	ADV
ijtc-1001	182	2	,	,	PUNCT
ijtc-1001	182	3	the	the	DET
ijtc-1001	182	4	comparison	comparison	NOUN
ijtc-1001	182	5	between	between	ADP
ijtc-1001	182	6	these	these	DET
ijtc-1001	182	7	groups	group	NOUN
ijtc-1001	182	8	does	do	AUX
ijtc-1001	182	9	not	not	PART
ijtc-1001	182	10	reveal	reveal	VERB
ijtc-1001	182	11	a	a	DET
ijtc-1001	182	12	significant	significant	ADJ
ijtc-1001	182	13	difference	difference	NOUN
ijtc-1001	182	14	(	(	PUNCT
ijtc-1001	182	15	ρ	ρ	NOUN
ijtc-1001	182	16	value	value	NOUN
ijtc-1001	182	17	>	>	X
ijtc-1001	182	18	5	5	NUM
ijtc-1001	182	19	%	%	NOUN
ijtc-1001	182	20	)	)	PUNCT
ijtc-1001	182	21	.	.	PUNCT
ijtc-1001	183	1	consequently	consequently	ADV
ijtc-1001	183	2	,	,	PUNCT
ijtc-1001	183	3	rejecting	reject	VERB
ijtc-1001	183	4	the	the	DET
ijtc-1001	183	5	hypothesis	hypothesis	NOUN
ijtc-1001	183	6	of	of	ADP
ijtc-1001	183	7	divergent	divergent	ADJ
ijtc-1001	183	8	accrual	accrual	ADJ
ijtc-1001	183	9	earnings	earning	NOUN
ijtc-1001	183	10	management	management	NOUN
ijtc-1001	183	11	,	,	PUNCT
ijtc-1001	183	12	it	it	PRON
ijtc-1001	183	13	's	be	AUX
ijtc-1001	183	14	concluded	conclude	VERB
ijtc-1001	183	15	that	that	SCONJ
ijtc-1001	183	16	there	there	PRON
ijtc-1001	183	17	's	be	VERB
ijtc-1001	183	18	no	no	DET
ijtc-1001	183	19	disparity	disparity	NOUN
ijtc-1001	183	20	in	in	ADP
ijtc-1001	183	21	accrual	accrual	ADJ
ijtc-1001	183	22	practices	practice	NOUN
ijtc-1001	183	23	between	between	ADP
ijtc-1001	183	24	these	these	DET
ijtc-1001	183	25	two	two	NUM
ijtc-1001	183	26	esg	esg	NOUN
ijtc-1001	183	27	groups	group	NOUN
ijtc-1001	183	28	.	.	PUNCT
ijtc-1001	184	1	second	second	ADJ
ijtc-1001	184	2	hypothesis	hypothesis	NOUN
ijtc-1001	184	3	differences	difference	NOUN
ijtc-1001	184	4	in	in	ADP
ijtc-1001	184	5	real	real	ADJ
ijtc-1001	184	6	earnings	earning	NOUN
ijtc-1001	184	7	management	management	NOUN
ijtc-1001	184	8	among	among	ADP
ijtc-1001	184	9	esg	esg	PROPN
ijtc-1001	184	10	score	score	NOUN
ijtc-1001	184	11	ranked	rank	VERB
ijtc-1001	184	12	companies	company	NOUN
ijtc-1001	184	13	the	the	DET
ijtc-1001	184	14	findings	finding	NOUN
ijtc-1001	184	15	from	from	ADP
ijtc-1001	184	16	table	table	NOUN
ijtc-1001	185	1	abncfo	abncfo	NOUN
ijtc-1001	185	2	demonstrate	demonstrate	NOUN
ijtc-1001	185	3	that	that	SCONJ
ijtc-1001	185	4	companies	company	NOUN
ijtc-1001	185	5	falling	fall	VERB
ijtc-1001	185	6	within	within	ADP
ijtc-1001	185	7	both	both	CCONJ
ijtc-1001	185	8	severe	severe	ADJ
ijtc-1001	185	9	and	and	CCONJ
ijtc-1001	185	10	high	high	ADJ
ijtc-1001	185	11	esg	esg	NOUN
ijtc-1001	185	12	score	score	NOUN
ijtc-1001	185	13	groups	group	NOUN
ijtc-1001	185	14	display	display	VERB
ijtc-1001	185	15	positive	positive	ADJ
ijtc-1001	185	16	averages	average	NOUN
ijtc-1001	185	17	in	in	ADP
ijtc-1001	185	18	abnormal	abnormal	ADJ
ijtc-1001	185	19	cash	cash	NOUN
ijtc-1001	185	20	flow	flow	NOUN
ijtc-1001	185	21	operations	operation	NOUN
ijtc-1001	185	22	.	.	PUNCT
ijtc-1001	186	1	this	this	PRON
ijtc-1001	186	2	indicates	indicate	VERB
ijtc-1001	186	3	that	that	SCONJ
ijtc-1001	186	4	these	these	DET
ijtc-1001	186	5	companies	company	NOUN
ijtc-1001	186	6	engage	engage	VERB
ijtc-1001	186	7	in	in	ADP
ijtc-1001	186	8	real	real	ADJ
ijtc-1001	186	9	earnings	earning	NOUN
ijtc-1001	186	10	management	management	NOUN
ijtc-1001	186	11	by	by	ADP
ijtc-1001	186	12	conducting	conduct	VERB
ijtc-1001	186	13	cash	cash	NOUN
ijtc-1001	186	14	flow	flow	NOUN
ijtc-1001	186	15	transactions	transaction	NOUN
ijtc-1001	186	16	linked	link	VERB
ijtc-1001	186	17	to	to	ADP
ijtc-1001	186	18	escalated	escalate	VERB
ijtc-1001	186	19	sales	sale	NOUN
ijtc-1001	186	20	.	.	PUNCT
ijtc-1001	187	1	however	however	ADV
ijtc-1001	187	2	,	,	PUNCT
ijtc-1001	187	3	the	the	DET
ijtc-1001	187	4	comparison	comparison	NOUN
ijtc-1001	187	5	between	between	ADP
ijtc-1001	187	6	these	these	DET
ijtc-1001	187	7	groups	group	NOUN
ijtc-1001	187	8	does	do	AUX
ijtc-1001	187	9	n't	not	PART
ijtc-1001	187	10	exhibit	exhibit	VERB
ijtc-1001	187	11	a	a	DET
ijtc-1001	187	12	significant	significant	ADJ
ijtc-1001	187	13	difference	difference	NOUN
ijtc-1001	187	14	(	(	PUNCT
ijtc-1001	187	15	ρ	ρ	NOUN
ijtc-1001	187	16	value	value	NOUN
ijtc-1001	187	17	>	>	X
ijtc-1001	187	18	5	5	NUM
ijtc-1001	187	19	%	%	NOUN
ijtc-1001	187	20	)	)	PUNCT
ijtc-1001	187	21	.	.	PUNCT
ijtc-1001	188	1	hence	hence	ADV
ijtc-1001	188	2	,	,	PUNCT
ijtc-1001	188	3	the	the	DET
ijtc-1001	188	4	hypothesis	hypothesis	NOUN
ijtc-1001	188	5	suggesting	suggest	VERB
ijtc-1001	188	6	a	a	DET
ijtc-1001	188	7	divergence	divergence	NOUN
ijtc-1001	188	8	in	in	ADP
ijtc-1001	188	9	real	real	ADJ
ijtc-1001	188	10	earnings	earning	NOUN
ijtc-1001	188	11	management	management	NOUN
ijtc-1001	188	12	is	be	AUX
ijtc-1001	188	13	refuted	refute	VERB
ijtc-1001	188	14	,	,	PUNCT
ijtc-1001	188	15	concluding	conclude	VERB
ijtc-1001	188	16	no	no	DET
ijtc-1001	188	17	variance	variance	NOUN
ijtc-1001	188	18	in	in	ADP
ijtc-1001	188	19	real	real	ADJ
ijtc-1001	188	20	management	management	NOUN
ijtc-1001	188	21	practices	practice	NOUN
ijtc-1001	188	22	between	between	ADP
ijtc-1001	188	23	these	these	DET
ijtc-1001	188	24	esg	esg	NOUN
ijtc-1001	188	25	groups	group	NOUN
ijtc-1001	188	26	.	.	PUNCT
ijtc-1001	189	1	regarding	regard	VERB
ijtc-1001	189	2	the	the	DET
ijtc-1001	189	3	severe	severe	ADJ
ijtc-1001	189	4	and	and	CCONJ
ijtc-1001	189	5	medium	medium	ADJ
ijtc-1001	189	6	groups	group	NOUN
ijtc-1001	189	7	,	,	PUNCT
ijtc-1001	189	8	both	both	DET
ijtc-1001	189	9	segments	segment	NOUN
ijtc-1001	189	10	present	present	VERB
ijtc-1001	189	11	positive	positive	ADJ
ijtc-1001	189	12	average	average	ADJ
ijtc-1001	189	13	values	value	NOUN
ijtc-1001	189	14	in	in	ADP
ijtc-1001	189	15	abnormal	abnormal	ADJ
ijtc-1001	189	16	cash	cash	NOUN
ijtc-1001	189	17	flow	flow	NOUN
ijtc-1001	189	18	operations	operation	NOUN
ijtc-1001	189	19	,	,	PUNCT
ijtc-1001	189	20	signifying	signify	VERB
ijtc-1001	189	21	real	real	ADJ
ijtc-1001	189	22	earnings	earning	NOUN
ijtc-1001	189	23	management	management	NOUN
ijtc-1001	189	24	through	through	ADP
ijtc-1001	189	25	increased	increase	VERB
ijtc-1001	189	26	sales	sale	NOUN
ijtc-1001	189	27	transactions	transaction	NOUN
ijtc-1001	189	28	.	.	PUNCT
ijtc-1001	190	1	yet	yet	ADV
ijtc-1001	190	2	,	,	PUNCT
ijtc-1001	190	3	the	the	DET
ijtc-1001	190	4	comparison	comparison	NOUN
ijtc-1001	190	5	between	between	ADP
ijtc-1001	190	6	these	these	DET
ijtc-1001	190	7	groups	group	NOUN
ijtc-1001	190	8	does	do	AUX
ijtc-1001	190	9	n't	not	PART
ijtc-1001	190	10	reveal	reveal	VERB
ijtc-1001	190	11	a	a	DET
ijtc-1001	190	12	significant	significant	ADJ
ijtc-1001	190	13	difference	difference	NOUN
ijtc-1001	190	14	(	(	PUNCT
ijtc-1001	190	15	ρ	ρ	PROPN
ijtc-1001	190	16	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1001	190	17	the	the	DET
ijtc-1001	190	18	effect	effect	NOUN
ijtc-1001	190	19	of	of	ADP
ijtc-1001	190	20	accrual	accrual	ADJ
ijtc-1001	190	21	earnings	earning	NOUN
ijtc-1001	190	22	management	management	NOUN
ijtc-1001	190	23	and	and	CCONJ
ijtc-1001	190	24	real	real	ADJ
ijtc-1001	190	25	earnings	earning	NOUN
ijtc-1001	190	26	management	management	NOUN
ijtc-1001	190	27	on	on	ADP
ijtc-1001	190	28	environmental	environmental	ADJ
ijtc-1001	190	29	,	,	PUNCT
ijtc-1001	190	30	social	social	ADJ
ijtc-1001	190	31	,	,	PUNCT
ijtc-1001	190	32	and	and	CCONJ
ijtc-1001	190	33	governance	governance	NOUN
ijtc-1001	190	34	(	(	PUNCT
ijtc-1001	190	35	esg	esg	NOUN
ijtc-1001	190	36	)	)	PUNCT
ijtc-1001	190	37	reporting	reporting	NOUN
ijtc-1001	190	38	performance	performance	NOUN
ijtc-1001	190	39	fadhilah	fadhilah	NOUN
ijtc-1001	190	40	and	and	CCONJ
ijtc-1001	190	41	suranta	suranta	VERB
ijtc-1001	190	42	89	89	NUM
ijtc-1001	190	43	|	|	ADV
ijtc-1001	190	44	ilomata	ilomata	PROPN
ijtc-1001	190	45	international	international	ADJ
ijtc-1001	190	46	journal	journal	NOUN
ijtc-1001	190	47	of	of	ADP
ijtc-1001	190	48	tax	tax	PROPN
ijtc-1001	190	49	&	&	CCONJ
ijtc-1001	190	50	accounting	accounting	PROPN
ijtc-1001	190	51	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1001	190	52	value	value	NOUN
ijtc-1001	190	53	>	>	X
ijtc-1001	190	54	5	5	NUM
ijtc-1001	190	55	%	%	NOUN
ijtc-1001	190	56	)	)	PUNCT
ijtc-1001	190	57	.	.	PUNCT
ijtc-1001	191	1	consequently	consequently	ADV
ijtc-1001	191	2	,	,	PUNCT
ijtc-1001	191	3	the	the	DET
ijtc-1001	191	4	hypothesis	hypothesis	NOUN
ijtc-1001	191	5	of	of	ADP
ijtc-1001	191	6	divergent	divergent	ADJ
ijtc-1001	191	7	real	real	ADJ
ijtc-1001	191	8	earnings	earning	NOUN
ijtc-1001	191	9	management	management	NOUN
ijtc-1001	191	10	is	be	AUX
ijtc-1001	191	11	rejected	reject	VERB
ijtc-1001	191	12	,	,	PUNCT
ijtc-1001	191	13	establishing	establish	VERB
ijtc-1001	191	14	no	no	DET
ijtc-1001	191	15	difference	difference	NOUN
ijtc-1001	191	16	in	in	ADP
ijtc-1001	191	17	real	real	ADJ
ijtc-1001	191	18	management	management	NOUN
ijtc-1001	191	19	practices	practice	NOUN
ijtc-1001	191	20	between	between	ADP
ijtc-1001	191	21	these	these	DET
ijtc-1001	191	22	esg	esg	NOUN
ijtc-1001	191	23	groups	group	NOUN
ijtc-1001	191	24	.	.	PUNCT
ijtc-1001	192	1	in	in	ADP
ijtc-1001	192	2	the	the	DET
ijtc-1001	192	3	comparison	comparison	NOUN
ijtc-1001	192	4	between	between	ADP
ijtc-1001	192	5	severe	severe	ADJ
ijtc-1001	192	6	and	and	CCONJ
ijtc-1001	192	7	low	low	ADJ
ijtc-1001	192	8	groups	group	NOUN
ijtc-1001	192	9	,	,	PUNCT
ijtc-1001	192	10	the	the	DET
ijtc-1001	192	11	severe	severe	ADJ
ijtc-1001	192	12	group	group	NOUN
ijtc-1001	192	13	exhibits	exhibit	VERB
ijtc-1001	192	14	a	a	DET
ijtc-1001	192	15	positive	positive	ADJ
ijtc-1001	192	16	average	average	ADJ
ijtc-1001	192	17	value	value	NOUN
ijtc-1001	192	18	in	in	ADP
ijtc-1001	192	19	abnormal	abnormal	ADJ
ijtc-1001	192	20	cash	cash	NOUN
ijtc-1001	192	21	flow	flow	NOUN
ijtc-1001	192	22	operations	operation	NOUN
ijtc-1001	192	23	,	,	PUNCT
ijtc-1001	192	24	indicating	indicate	VERB
ijtc-1001	192	25	real	real	ADJ
ijtc-1001	192	26	earnings	earning	NOUN
ijtc-1001	192	27	management	management	NOUN
ijtc-1001	192	28	via	via	ADP
ijtc-1001	192	29	increased	increase	VERB
ijtc-1001	192	30	sales	sale	NOUN
ijtc-1001	192	31	transactions	transaction	NOUN
ijtc-1001	192	32	.	.	PUNCT
ijtc-1001	193	1	conversely	conversely	ADV
ijtc-1001	193	2	,	,	PUNCT
ijtc-1001	193	3	the	the	DET
ijtc-1001	193	4	low	low	ADJ
ijtc-1001	193	5	group	group	NOUN
ijtc-1001	193	6	showcases	showcase	VERB
ijtc-1001	193	7	a	a	DET
ijtc-1001	193	8	negative	negative	ADJ
ijtc-1001	193	9	average	average	NOUN
ijtc-1001	193	10	,	,	PUNCT
ijtc-1001	193	11	suggesting	suggest	VERB
ijtc-1001	193	12	real	real	ADJ
ijtc-1001	193	13	earnings	earning	NOUN
ijtc-1001	193	14	management	management	NOUN
ijtc-1001	193	15	through	through	ADP
ijtc-1001	193	16	decreased	decrease	VERB
ijtc-1001	193	17	sales	sale	NOUN
ijtc-1001	193	18	.	.	PUNCT
ijtc-1001	194	1	this	this	DET
ijtc-1001	194	2	comparison	comparison	NOUN
ijtc-1001	194	3	presents	present	VERB
ijtc-1001	194	4	a	a	DET
ijtc-1001	194	5	notable	notable	ADJ
ijtc-1001	194	6	difference	difference	NOUN
ijtc-1001	194	7	(	(	PUNCT
ijtc-1001	194	8	ρ	ρ	NOUN
ijtc-1001	194	9	value	value	NOUN
ijtc-1001	194	10	<	<	X
ijtc-1001	194	11	5	5	NUM
ijtc-1001	194	12	%	%	NOUN
ijtc-1001	194	13	)	)	PUNCT
ijtc-1001	194	14	.	.	PUNCT
ijtc-1001	195	1	therefore	therefore	ADV
ijtc-1001	195	2	,	,	PUNCT
ijtc-1001	195	3	accepting	accept	VERB
ijtc-1001	195	4	the	the	DET
ijtc-1001	195	5	hypothesis	hypothesis	NOUN
ijtc-1001	195	6	of	of	ADP
ijtc-1001	195	7	varied	varied	ADJ
ijtc-1001	195	8	real	real	ADJ
ijtc-1001	195	9	earnings	earning	NOUN
ijtc-1001	195	10	management	management	NOUN
ijtc-1001	195	11	,	,	PUNCT
ijtc-1001	195	12	it	it	PRON
ijtc-1001	195	13	's	be	AUX
ijtc-1001	195	14	concluded	conclude	VERB
ijtc-1001	195	15	that	that	SCONJ
ijtc-1001	195	16	there	there	PRON
ijtc-1001	195	17	are	be	VERB
ijtc-1001	195	18	indeed	indeed	ADV
ijtc-1001	195	19	differences	difference	NOUN
ijtc-1001	195	20	in	in	ADP
ijtc-1001	195	21	real	real	ADJ
ijtc-1001	195	22	management	management	NOUN
ijtc-1001	195	23	practices	practice	NOUN
ijtc-1001	195	24	between	between	ADP
ijtc-1001	195	25	these	these	DET
ijtc-1001	195	26	two	two	NUM
ijtc-1001	195	27	esg	esg	NOUN
ijtc-1001	195	28	groups	group	NOUN
ijtc-1001	195	29	.	.	PUNCT
ijtc-1001	196	1	moving	move	VERB
ijtc-1001	196	2	to	to	ADP
ijtc-1001	196	3	table	table	NOUN
ijtc-1001	196	4	abnprod	abnprod	NOUN
ijtc-1001	196	5	,	,	PUNCT
ijtc-1001	196	6	the	the	DET
ijtc-1001	196	7	findings	finding	NOUN
ijtc-1001	196	8	indicate	indicate	VERB
ijtc-1001	196	9	that	that	SCONJ
ijtc-1001	196	10	companies	company	NOUN
ijtc-1001	196	11	within	within	ADP
ijtc-1001	196	12	both	both	CCONJ
ijtc-1001	196	13	severe	severe	ADJ
ijtc-1001	196	14	and	and	CCONJ
ijtc-1001	196	15	high	high	ADJ
ijtc-1001	196	16	groups	group	NOUN
ijtc-1001	196	17	display	display	VERB
ijtc-1001	196	18	positive	positive	ADJ
ijtc-1001	196	19	average	average	ADJ
ijtc-1001	196	20	values	value	NOUN
ijtc-1001	196	21	in	in	ADP
ijtc-1001	196	22	abnormal	abnormal	ADJ
ijtc-1001	196	23	production	production	NOUN
ijtc-1001	196	24	costs	cost	NOUN
ijtc-1001	196	25	,	,	PUNCT
ijtc-1001	196	26	implying	imply	VERB
ijtc-1001	196	27	real	real	ADJ
ijtc-1001	196	28	earnings	earning	NOUN
ijtc-1001	196	29	management	management	NOUN
ijtc-1001	196	30	through	through	ADP
ijtc-1001	196	31	cost	cost	NOUN
ijtc-1001	196	32	reduction	reduction	NOUN
ijtc-1001	196	33	in	in	ADP
ijtc-1001	196	34	production	production	NOUN
ijtc-1001	196	35	.	.	PUNCT
ijtc-1001	197	1	however	however	ADV
ijtc-1001	197	2	,	,	PUNCT
ijtc-1001	197	3	the	the	DET
ijtc-1001	197	4	comparison	comparison	NOUN
ijtc-1001	197	5	between	between	ADP
ijtc-1001	197	6	these	these	DET
ijtc-1001	197	7	groups	group	NOUN
ijtc-1001	197	8	does	do	AUX
ijtc-1001	197	9	n't	not	PART
ijtc-1001	197	10	reveal	reveal	VERB
ijtc-1001	197	11	a	a	DET
ijtc-1001	197	12	significant	significant	ADJ
ijtc-1001	197	13	difference	difference	NOUN
ijtc-1001	197	14	(	(	PUNCT
ijtc-1001	197	15	ρ	ρ	NOUN
ijtc-1001	197	16	value	value	NOUN
ijtc-1001	197	17	>	>	X
ijtc-1001	197	18	5	5	NUM
ijtc-1001	197	19	%	%	NOUN
ijtc-1001	197	20	)	)	PUNCT
ijtc-1001	197	21	.	.	PUNCT
ijtc-1001	198	1	thus	thus	ADV
ijtc-1001	198	2	,	,	PUNCT
ijtc-1001	198	3	rejecting	reject	VERB
ijtc-1001	198	4	the	the	DET
ijtc-1001	198	5	hypothesis	hypothesis	NOUN
ijtc-1001	198	6	of	of	ADP
ijtc-1001	198	7	distinct	distinct	ADJ
ijtc-1001	198	8	real	real	ADJ
ijtc-1001	198	9	earnings	earning	NOUN
ijtc-1001	198	10	management	management	NOUN
ijtc-1001	198	11	,	,	PUNCT
ijtc-1001	198	12	it	it	PRON
ijtc-1001	198	13	's	be	AUX
ijtc-1001	198	14	concluded	conclude	VERB
ijtc-1001	198	15	that	that	SCONJ
ijtc-1001	198	16	there	there	PRON
ijtc-1001	198	17	's	be	VERB
ijtc-1001	198	18	no	no	DET
ijtc-1001	198	19	variance	variance	NOUN
ijtc-1001	198	20	in	in	ADP
ijtc-1001	198	21	real	real	ADJ
ijtc-1001	198	22	management	management	NOUN
ijtc-1001	198	23	practices	practice	NOUN
ijtc-1001	198	24	between	between	ADP
ijtc-1001	198	25	these	these	DET
ijtc-1001	198	26	esg	esg	NOUN
ijtc-1001	198	27	groups	group	NOUN
ijtc-1001	198	28	.	.	PUNCT
ijtc-1001	199	1	similarly	similarly	ADV
ijtc-1001	199	2	,	,	PUNCT
ijtc-1001	199	3	the	the	DET
ijtc-1001	199	4	comparison	comparison	NOUN
ijtc-1001	199	5	between	between	ADP
ijtc-1001	199	6	severe	severe	ADJ
ijtc-1001	199	7	and	and	CCONJ
ijtc-1001	199	8	medium	medium	NOUN
ijtc-1001	199	9	groups	group	NOUN
ijtc-1001	199	10	showcases	showcase	VERB
ijtc-1001	199	11	positive	positive	ADJ
ijtc-1001	199	12	average	average	ADJ
ijtc-1001	199	13	values	value	NOUN
ijtc-1001	199	14	in	in	ADP
ijtc-1001	199	15	abnormal	abnormal	ADJ
ijtc-1001	199	16	production	production	NOUN
ijtc-1001	199	17	costs	cost	NOUN
ijtc-1001	199	18	for	for	ADP
ijtc-1001	199	19	both	both	DET
ijtc-1001	199	20	segments	segment	NOUN
ijtc-1001	199	21	.	.	PUNCT
ijtc-1001	200	1	however	however	ADV
ijtc-1001	200	2	,	,	PUNCT
ijtc-1001	200	3	this	this	DET
ijtc-1001	200	4	comparison	comparison	NOUN
ijtc-1001	200	5	does	do	AUX
ijtc-1001	200	6	n't	not	PART
ijtc-1001	200	7	exhibit	exhibit	VERB
ijtc-1001	200	8	a	a	DET
ijtc-1001	200	9	significant	significant	ADJ
ijtc-1001	200	10	difference	difference	NOUN
ijtc-1001	200	11	(	(	PUNCT
ijtc-1001	200	12	ρ	ρ	NOUN
ijtc-1001	200	13	value	value	NOUN
ijtc-1001	200	14	>	>	X
ijtc-1001	200	15	5	5	NUM
ijtc-1001	200	16	%	%	NOUN
ijtc-1001	200	17	)	)	PUNCT
ijtc-1001	200	18	.	.	PUNCT
ijtc-1001	201	1	hence	hence	ADV
ijtc-1001	201	2	,	,	PUNCT
ijtc-1001	201	3	rejecting	reject	VERB
ijtc-1001	201	4	the	the	DET
ijtc-1001	201	5	hypothesis	hypothesis	NOUN
ijtc-1001	201	6	of	of	ADP
ijtc-1001	201	7	distinct	distinct	ADJ
ijtc-1001	201	8	real	real	ADJ
ijtc-1001	201	9	earnings	earning	NOUN
ijtc-1001	201	10	management	management	NOUN
ijtc-1001	201	11	,	,	PUNCT
ijtc-1001	201	12	it	it	PRON
ijtc-1001	201	13	's	be	AUX
ijtc-1001	201	14	concluded	conclude	VERB
ijtc-1001	201	15	that	that	SCONJ
ijtc-1001	201	16	there	there	PRON
ijtc-1001	201	17	's	be	VERB
ijtc-1001	201	18	no	no	DET
ijtc-1001	201	19	difference	difference	NOUN
ijtc-1001	201	20	in	in	ADP
ijtc-1001	201	21	real	real	ADJ
ijtc-1001	201	22	management	management	NOUN
ijtc-1001	201	23	practices	practice	NOUN
ijtc-1001	201	24	between	between	ADP
ijtc-1001	201	25	these	these	DET
ijtc-1001	201	26	esg	esg	NOUN
ijtc-1001	201	27	groups	group	NOUN
ijtc-1001	201	28	.	.	PUNCT
ijtc-1001	202	1	upon	upon	SCONJ
ijtc-1001	202	2	comparing	compare	VERB
ijtc-1001	202	3	severe	severe	ADJ
ijtc-1001	202	4	and	and	CCONJ
ijtc-1001	202	5	low	low	ADJ
ijtc-1001	202	6	groups	group	NOUN
ijtc-1001	202	7	,	,	PUNCT
ijtc-1001	202	8	the	the	DET
ijtc-1001	202	9	severe	severe	ADJ
ijtc-1001	202	10	group	group	NOUN
ijtc-1001	202	11	exhibits	exhibit	VERB
ijtc-1001	202	12	a	a	DET
ijtc-1001	202	13	positive	positive	ADJ
ijtc-1001	202	14	average	average	ADJ
ijtc-1001	202	15	value	value	NOUN
ijtc-1001	202	16	in	in	ADP
ijtc-1001	202	17	abnormal	abnormal	ADJ
ijtc-1001	202	18	production	production	NOUN
ijtc-1001	202	19	costs	cost	NOUN
ijtc-1001	202	20	,	,	PUNCT
ijtc-1001	202	21	indicating	indicate	VERB
ijtc-1001	202	22	real	real	ADJ
ijtc-1001	202	23	earnings	earning	NOUN
ijtc-1001	202	24	management	management	NOUN
ijtc-1001	202	25	through	through	ADP
ijtc-1001	202	26	cost	cost	NOUN
ijtc-1001	202	27	reduction	reduction	NOUN
ijtc-1001	202	28	.	.	PUNCT
ijtc-1001	203	1	conversely	conversely	ADV
ijtc-1001	203	2	,	,	PUNCT
ijtc-1001	203	3	the	the	DET
ijtc-1001	203	4	low	low	ADJ
ijtc-1001	203	5	group	group	NOUN
ijtc-1001	203	6	displays	display	VERB
ijtc-1001	203	7	a	a	DET
ijtc-1001	203	8	negative	negative	ADJ
ijtc-1001	203	9	average	average	NOUN
ijtc-1001	203	10	,	,	PUNCT
ijtc-1001	203	11	suggesting	suggest	VERB
ijtc-1001	203	12	real	real	ADJ
ijtc-1001	203	13	earnings	earning	NOUN
ijtc-1001	203	14	management	management	NOUN
ijtc-1001	203	15	through	through	ADP
ijtc-1001	203	16	increased	increase	VERB
ijtc-1001	203	17	costs	cost	NOUN
ijtc-1001	203	18	.	.	PUNCT
ijtc-1001	204	1	this	this	DET
ijtc-1001	204	2	comparison	comparison	NOUN
ijtc-1001	204	3	demonstrates	demonstrate	VERB
ijtc-1001	204	4	a	a	DET
ijtc-1001	204	5	significant	significant	ADJ
ijtc-1001	204	6	difference	difference	NOUN
ijtc-1001	204	7	(	(	PUNCT
ijtc-1001	204	8	ρ	ρ	NOUN
ijtc-1001	204	9	value	value	NOUN
ijtc-1001	204	10	>	>	X
ijtc-1001	204	11	5	5	NUM
ijtc-1001	204	12	%	%	NOUN
ijtc-1001	204	13	)	)	PUNCT
ijtc-1001	204	14	.	.	PUNCT
ijtc-1001	205	1	therefore	therefore	ADV
ijtc-1001	205	2	,	,	PUNCT
ijtc-1001	205	3	accepting	accept	VERB
ijtc-1001	205	4	the	the	DET
ijtc-1001	205	5	hypothesis	hypothesis	NOUN
ijtc-1001	205	6	of	of	ADP
ijtc-1001	205	7	varied	varied	ADJ
ijtc-1001	205	8	real	real	ADJ
ijtc-1001	205	9	earnings	earning	NOUN
ijtc-1001	205	10	management	management	NOUN
ijtc-1001	205	11	,	,	PUNCT
ijtc-1001	205	12	it	it	PRON
ijtc-1001	205	13	's	be	AUX
ijtc-1001	205	14	concluded	conclude	VERB
ijtc-1001	205	15	that	that	SCONJ
ijtc-1001	205	16	there	there	PRON
ijtc-1001	205	17	are	be	VERB
ijtc-1001	205	18	differences	difference	NOUN
ijtc-1001	205	19	in	in	ADP
ijtc-1001	205	20	real	real	ADJ
ijtc-1001	205	21	management	management	NOUN
ijtc-1001	205	22	practices	practice	NOUN
ijtc-1001	205	23	between	between	ADP
ijtc-1001	205	24	these	these	DET
ijtc-1001	205	25	two	two	NUM
ijtc-1001	205	26	esg	esg	NOUN
ijtc-1001	205	27	groups	group	NOUN
ijtc-1001	205	28	.	.	PUNCT
ijtc-1001	206	1	table	table	NOUN
ijtc-1001	206	2	abndisc	abndisc	PROPN
ijtc-1001	206	3	portrays	portray	VERB
ijtc-1001	206	4	companies	company	NOUN
ijtc-1001	206	5	in	in	ADP
ijtc-1001	206	6	both	both	CCONJ
ijtc-1001	206	7	severe	severe	ADJ
ijtc-1001	206	8	and	and	CCONJ
ijtc-1001	206	9	high	high	ADJ
ijtc-1001	206	10	groups	group	NOUN
ijtc-1001	206	11	with	with	ADP
ijtc-1001	206	12	positive	positive	ADJ
ijtc-1001	206	13	average	average	ADJ
ijtc-1001	206	14	values	value	NOUN
ijtc-1001	206	15	in	in	ADP
ijtc-1001	206	16	abnormal	abnormal	ADJ
ijtc-1001	206	17	discretionary	discretionary	ADJ
ijtc-1001	206	18	expenses	expense	NOUN
ijtc-1001	206	19	,	,	PUNCT
ijtc-1001	206	20	indicating	indicate	VERB
ijtc-1001	206	21	real	real	ADJ
ijtc-1001	206	22	earnings	earning	NOUN
ijtc-1001	206	23	management	management	NOUN
ijtc-1001	206	24	via	via	ADP
ijtc-1001	206	25	cost	cost	NOUN
ijtc-1001	206	26	reduction	reduction	NOUN
ijtc-1001	206	27	.	.	PUNCT
ijtc-1001	207	1	however	however	ADV
ijtc-1001	207	2	,	,	PUNCT
ijtc-1001	207	3	the	the	DET
ijtc-1001	207	4	comparison	comparison	NOUN
ijtc-1001	207	5	between	between	ADP
ijtc-1001	207	6	these	these	DET
ijtc-1001	207	7	groups	group	NOUN
ijtc-1001	207	8	does	do	AUX
ijtc-1001	207	9	n't	not	PART
ijtc-1001	207	10	reveal	reveal	VERB
ijtc-1001	207	11	a	a	DET
ijtc-1001	207	12	significant	significant	ADJ
ijtc-1001	207	13	difference	difference	NOUN
ijtc-1001	207	14	(	(	PUNCT
ijtc-1001	207	15	ρ	ρ	NOUN
ijtc-1001	207	16	value	value	NOUN
ijtc-1001	207	17	>	>	X
ijtc-1001	207	18	5	5	NUM
ijtc-1001	207	19	%	%	NOUN
ijtc-1001	207	20	)	)	PUNCT
ijtc-1001	207	21	.	.	PUNCT
ijtc-1001	208	1	consequently	consequently	ADV
ijtc-1001	208	2	,	,	PUNCT
ijtc-1001	208	3	rejecting	reject	VERB
ijtc-1001	208	4	the	the	DET
ijtc-1001	208	5	hypothesis	hypothesis	NOUN
ijtc-1001	208	6	of	of	ADP
ijtc-1001	208	7	distinct	distinct	ADJ
ijtc-1001	208	8	real	real	ADJ
ijtc-1001	208	9	earnings	earning	NOUN
ijtc-1001	208	10	management	management	NOUN
ijtc-1001	208	11	,	,	PUNCT
ijtc-1001	208	12	it	it	PRON
ijtc-1001	208	13	's	be	AUX
ijtc-1001	208	14	concluded	conclude	VERB
ijtc-1001	208	15	that	that	SCONJ
ijtc-1001	208	16	there	there	PRON
ijtc-1001	208	17	's	be	VERB
ijtc-1001	208	18	no	no	DET
ijtc-1001	208	19	variance	variance	NOUN
ijtc-1001	208	20	in	in	ADP
ijtc-1001	208	21	real	real	ADJ
ijtc-1001	208	22	management	management	NOUN
ijtc-1001	208	23	practices	practice	NOUN
ijtc-1001	208	24	between	between	ADP
ijtc-1001	208	25	these	these	DET
ijtc-1001	208	26	esg	esg	NOUN
ijtc-1001	208	27	groups	group	NOUN
ijtc-1001	208	28	.	.	PUNCT
ijtc-1001	209	1	likewise	likewise	ADV
ijtc-1001	209	2	,	,	PUNCT
ijtc-1001	209	3	the	the	DET
ijtc-1001	209	4	comparison	comparison	NOUN
ijtc-1001	209	5	between	between	ADP
ijtc-1001	209	6	severe	severe	ADJ
ijtc-1001	209	7	and	and	CCONJ
ijtc-1001	209	8	medium	medium	NOUN
ijtc-1001	209	9	groups	group	NOUN
ijtc-1001	209	10	illustrates	illustrate	VERB
ijtc-1001	209	11	positive	positive	ADJ
ijtc-1001	209	12	average	average	ADJ
ijtc-1001	209	13	values	value	NOUN
ijtc-1001	209	14	in	in	ADP
ijtc-1001	209	15	abnormal	abnormal	ADJ
ijtc-1001	209	16	discretionary	discretionary	ADJ
ijtc-1001	209	17	expenses	expense	NOUN
ijtc-1001	209	18	for	for	ADP
ijtc-1001	209	19	both	both	DET
ijtc-1001	209	20	segments	segment	NOUN
ijtc-1001	209	21	,	,	PUNCT
ijtc-1001	209	22	yet	yet	ADV
ijtc-1001	209	23	does	do	AUX
ijtc-1001	209	24	n't	not	PART
ijtc-1001	209	25	exhibit	exhibit	VERB
ijtc-1001	209	26	a	a	DET
ijtc-1001	209	27	significant	significant	ADJ
ijtc-1001	209	28	difference	difference	NOUN
ijtc-1001	209	29	(	(	PUNCT
ijtc-1001	209	30	ρ	ρ	NOUN
ijtc-1001	209	31	value	value	NOUN
ijtc-1001	209	32	>	>	X
ijtc-1001	209	33	5	5	NUM
ijtc-1001	209	34	%	%	NOUN
ijtc-1001	209	35	)	)	PUNCT
ijtc-1001	209	36	.	.	PUNCT
ijtc-1001	210	1	therefore	therefore	ADV
ijtc-1001	210	2	,	,	PUNCT
ijtc-1001	210	3	rejecting	reject	VERB
ijtc-1001	210	4	the	the	DET
ijtc-1001	210	5	hypothesis	hypothesis	NOUN
ijtc-1001	210	6	of	of	ADP
ijtc-1001	210	7	distinct	distinct	ADJ
ijtc-1001	210	8	real	real	ADJ
ijtc-1001	210	9	earnings	earning	NOUN
ijtc-1001	210	10	management	management	NOUN
ijtc-1001	210	11	,	,	PUNCT
ijtc-1001	210	12	it	it	PRON
ijtc-1001	210	13	's	be	AUX
ijtc-1001	210	14	concluded	conclude	VERB
ijtc-1001	210	15	that	that	SCONJ
ijtc-1001	210	16	there	there	PRON
ijtc-1001	210	17	's	be	VERB
ijtc-1001	210	18	no	no	DET
ijtc-1001	210	19	difference	difference	NOUN
ijtc-1001	210	20	in	in	ADP
ijtc-1001	210	21	real	real	ADJ
ijtc-1001	210	22	management	management	NOUN
ijtc-1001	210	23	practices	practice	NOUN
ijtc-1001	210	24	between	between	ADP
ijtc-1001	210	25	these	these	DET
ijtc-1001	210	26	esg	esg	NOUN
ijtc-1001	210	27	groups	group	NOUN
ijtc-1001	210	28	.	.	PUNCT
ijtc-1001	211	1	conversely	conversely	ADV
ijtc-1001	211	2	,	,	PUNCT
ijtc-1001	211	3	comparing	compare	VERB
ijtc-1001	211	4	severe	severe	ADJ
ijtc-1001	211	5	and	and	CCONJ
ijtc-1001	211	6	low	low	ADJ
ijtc-1001	211	7	groups	group	NOUN
ijtc-1001	211	8	,	,	PUNCT
ijtc-1001	211	9	the	the	DET
ijtc-1001	211	10	severe	severe	ADJ
ijtc-1001	211	11	group	group	NOUN
ijtc-1001	211	12	showcases	showcase	VERB
ijtc-1001	211	13	a	a	DET
ijtc-1001	211	14	positive	positive	ADJ
ijtc-1001	211	15	average	average	ADJ
ijtc-1001	211	16	value	value	NOUN
ijtc-1001	211	17	in	in	ADP
ijtc-1001	211	18	abnormal	abnormal	ADJ
ijtc-1001	211	19	discretionary	discretionary	ADJ
ijtc-1001	211	20	expenses	expense	NOUN
ijtc-1001	211	21	,	,	PUNCT
ijtc-1001	211	22	indicating	indicate	VERB
ijtc-1001	211	23	real	real	ADJ
ijtc-1001	211	24	earnings	earning	NOUN
ijtc-1001	211	25	management	management	NOUN
ijtc-1001	211	26	through	through	ADP
ijtc-1001	211	27	cost	cost	NOUN
ijtc-1001	211	28	reduction	reduction	NOUN
ijtc-1001	211	29	.	.	PUNCT
ijtc-1001	212	1	in	in	ADP
ijtc-1001	212	2	contrast	contrast	NOUN
ijtc-1001	212	3	,	,	PUNCT
ijtc-1001	212	4	the	the	DET
ijtc-1001	212	5	low	low	ADJ
ijtc-1001	212	6	group	group	NOUN
ijtc-1001	212	7	displays	display	VERB
ijtc-1001	212	8	a	a	DET
ijtc-1001	212	9	negative	negative	ADJ
ijtc-1001	212	10	average	average	NOUN
ijtc-1001	212	11	,	,	PUNCT
ijtc-1001	212	12	suggesting	suggest	VERB
ijtc-1001	212	13	real	real	ADJ
ijtc-1001	212	14	earnings	earning	NOUN
ijtc-1001	212	15	management	management	NOUN
ijtc-1001	212	16	through	through	ADP
ijtc-1001	212	17	cost	cost	NOUN
ijtc-1001	212	18	increment	increment	NOUN
ijtc-1001	212	19	.	.	PUNCT
ijtc-1001	213	1	this	this	DET
ijtc-1001	213	2	comparison	comparison	NOUN
ijtc-1001	213	3	demonstrates	demonstrate	VERB
ijtc-1001	213	4	a	a	DET
ijtc-1001	213	5	significant	significant	ADJ
ijtc-1001	213	6	difference	difference	NOUN
ijtc-1001	213	7	(	(	PUNCT
ijtc-1001	213	8	ρ	ρ	NOUN
ijtc-1001	213	9	value	value	NOUN
ijtc-1001	213	10	<	<	X
ijtc-1001	213	11	5	5	NUM
ijtc-1001	213	12	%	%	NOUN
ijtc-1001	213	13	)	)	PUNCT
ijtc-1001	213	14	.	.	PUNCT
ijtc-1001	214	1	hence	hence	ADV
ijtc-1001	214	2	,	,	PUNCT
ijtc-1001	214	3	accepting	accept	VERB
ijtc-1001	214	4	the	the	DET
ijtc-1001	214	5	hypothesis	hypothesis	NOUN
ijtc-1001	214	6	of	of	ADP
ijtc-1001	214	7	varied	varied	ADJ
ijtc-1001	214	8	real	real	ADJ
ijtc-1001	214	9	earnings	earning	NOUN
ijtc-1001	214	10	management	management	NOUN
ijtc-1001	214	11	,	,	PUNCT
ijtc-1001	214	12	it	it	PRON
ijtc-1001	214	13	's	be	AUX
ijtc-1001	214	14	concluded	conclude	VERB
ijtc-1001	214	15	that	that	SCONJ
ijtc-1001	214	16	there	there	PRON
ijtc-1001	214	17	are	be	VERB
ijtc-1001	214	18	differences	difference	NOUN
ijtc-1001	214	19	in	in	ADP
ijtc-1001	214	20	real	real	ADJ
ijtc-1001	214	21	management	management	NOUN
ijtc-1001	214	22	practices	practice	NOUN
ijtc-1001	214	23	between	between	ADP
ijtc-1001	214	24	these	these	DET
ijtc-1001	214	25	two	two	NUM
ijtc-1001	214	26	esg	esg	NOUN
ijtc-1001	214	27	groups	group	NOUN
ijtc-1001	214	28	.	.	PUNCT
ijtc-1001	215	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1001	215	2	the	the	DET
ijtc-1001	215	3	effect	effect	NOUN
ijtc-1001	215	4	of	of	ADP
ijtc-1001	215	5	accrual	accrual	ADJ
ijtc-1001	215	6	earnings	earning	NOUN
ijtc-1001	215	7	management	management	NOUN
ijtc-1001	215	8	and	and	CCONJ
ijtc-1001	215	9	real	real	ADJ
ijtc-1001	215	10	earnings	earning	NOUN
ijtc-1001	215	11	management	management	NOUN
ijtc-1001	215	12	on	on	ADP
ijtc-1001	215	13	environmental	environmental	ADJ
ijtc-1001	215	14	,	,	PUNCT
ijtc-1001	215	15	social	social	ADJ
ijtc-1001	215	16	,	,	PUNCT
ijtc-1001	215	17	and	and	CCONJ
ijtc-1001	215	18	governance	governance	NOUN
ijtc-1001	215	19	(	(	PUNCT
ijtc-1001	215	20	esg	esg	NOUN
ijtc-1001	215	21	)	)	PUNCT
ijtc-1001	215	22	reporting	reporting	NOUN
ijtc-1001	215	23	performance	performance	NOUN
ijtc-1001	215	24	fadhilah	fadhilah	NOUN
ijtc-1001	215	25	and	and	CCONJ
ijtc-1001	215	26	suranta	suranta	VERB
ijtc-1001	215	27	90	90	NUM
ijtc-1001	215	28	|	|	ADV
ijtc-1001	215	29	ilomata	ilomata	PROPN
ijtc-1001	215	30	international	international	ADJ
ijtc-1001	215	31	journal	journal	NOUN
ijtc-1001	215	32	of	of	ADP
ijtc-1001	215	33	tax	tax	PROPN
ijtc-1001	215	34	&	&	CCONJ
ijtc-1001	215	35	accounting	accounting	PROPN
ijtc-1001	215	36	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1001	215	37	accrual	accrual	ADJ
ijtc-1001	215	38	earnings	earning	NOUN
ijtc-1001	215	39	management	management	NOUN
ijtc-1001	215	40	,	,	PUNCT
ijtc-1001	215	41	real	real	ADJ
ijtc-1001	215	42	earnings	earning	NOUN
ijtc-1001	215	43	management	management	NOUN
ijtc-1001	215	44	,	,	PUNCT
ijtc-1001	215	45	and	and	CCONJ
ijtc-1001	215	46	enviromental	enviromental	ADJ
ijtc-1001	215	47	social	social	ADJ
ijtc-1001	215	48	governance	governance	NOUN
ijtc-1001	215	49	(	(	PUNCT
ijtc-1001	215	50	esg	esg	NOUN
ijtc-1001	215	51	)	)	PUNCT
ijtc-1001	215	52	table	table	NOUN
ijtc-1001	215	53	3	3	NUM
ijtc-1001	215	54	is	be	AUX
ijtc-1001	215	55	designed	design	VERB
ijtc-1001	215	56	to	to	PART
ijtc-1001	215	57	demonstrate	demonstrate	VERB
ijtc-1001	215	58	the	the	DET
ijtc-1001	215	59	impact	impact	NOUN
ijtc-1001	215	60	of	of	ADP
ijtc-1001	215	61	accrual	accrual	ADJ
ijtc-1001	215	62	earnings	earning	NOUN
ijtc-1001	215	63	management	management	NOUN
ijtc-1001	215	64	on	on	ADP
ijtc-1001	215	65	esg	esg	PROPN
ijtc-1001	215	66	performance	performance	NOUN
ijtc-1001	215	67	and	and	CCONJ
ijtc-1001	215	68	the	the	DET
ijtc-1001	215	69	influence	influence	NOUN
ijtc-1001	215	70	of	of	ADP
ijtc-1001	215	71	real	real	ADJ
ijtc-1001	215	72	earnings	earning	NOUN
ijtc-1001	215	73	management	management	NOUN
ijtc-1001	215	74	on	on	ADP
ijtc-1001	215	75	esg	esg	PROPN
ijtc-1001	215	76	performance	performance	NOUN
ijtc-1001	215	77	.	.	PUNCT
ijtc-1001	216	1	the	the	DET
ijtc-1001	216	2	test	test	NOUN
ijtc-1001	216	3	outcomes	outcome	NOUN
ijtc-1001	216	4	are	be	AUX
ijtc-1001	216	5	displayed	display	VERB
ijtc-1001	216	6	in	in	ADP
ijtc-1001	216	7	the	the	DET
ijtc-1001	216	8	following	follow	VERB
ijtc-1001	216	9	table	table	NOUN
ijtc-1001	216	10	3	3	NUM
ijtc-1001	216	11	.	.	PUNCT
ijtc-1001	217	1	tabel	tabel	NOUN
ijtc-1001	217	2	6	6	NUM
ijtc-1001	217	3	ordinary	ordinary	ADJ
ijtc-1001	217	4	least	least	ADJ
ijtc-1001	217	5	square	square	ADJ
ijtc-1001	217	6	(	(	PUNCT
ijtc-1001	217	7	ols	ol	NOUN
ijtc-1001	217	8	)	)	PUNCT
ijtc-1001	217	9	results	result	VERB
ijtc-1001	217	10	source	source	NOUN
ijtc-1001	217	11	:	:	PUNCT
ijtc-1001	217	12	secondary	secondary	ADJ
ijtc-1001	217	13	data	datum	NOUN
ijtc-1001	217	14	processed	process	VERB
ijtc-1001	217	15	,	,	PUNCT
ijtc-1001	217	16	2023	2023	NUM
ijtc-1001	217	17	variabel	variabel	PROPN
ijtc-1001	217	18	koefisien	koefisien	PROPN
ijtc-1001	217	19	t	t	PROPN
ijtc-1001	217	20	sig	sig	PROPN
ijtc-1001	217	21	koefisien	koefisien	PROPN
ijtc-1001	217	22	t	t	PROPN
ijtc-1001	217	23	sig	sig	PROPN
ijtc-1001	217	24	koefisien	koefisien	PROPN
ijtc-1001	217	25	t	t	PROPN
ijtc-1001	217	26	sig	sig	PROPN
ijtc-1001	217	27	koefisien	koefisien	PROPN
ijtc-1001	217	28	t	t	PROPN
ijtc-1001	217	29	sig	sig	PROPN
ijtc-1001	217	30	konstanta	konstanta	VERB
ijtc-1001	217	31	2.994	2.994	NUM
ijtc-1001	217	32	4.439	4.439	NUM
ijtc-1001	217	33	0.000	0.000	NUM
ijtc-1001	217	34	2.928	2.928	NUM
ijtc-1001	217	35	4.435	4.435	NUM
ijtc-1001	217	36	0.000	0.000	NUM
ijtc-1001	217	37	2.587	2.587	NUM
ijtc-1001	217	38	4.495	4.495	NUM
ijtc-1001	217	39	0.000	0.000	NUM
ijtc-1001	217	40	3.768	3.768	NUM
ijtc-1001	217	41	5.424	5.424	NUM
ijtc-1001	217	42	0.000	0.000	NUM
ijtc-1001	217	43	dac	dac	NOUN
ijtc-1001	217	44	1.061	1.061	NUM
ijtc-1001	217	45	2.723	2.723	NUM
ijtc-1001	217	46	0.010	0.010	NUM
ijtc-1001	217	47	abncfo	abncfo	VERB
ijtc-1001	217	48	0.612	0.612	NUM
ijtc-1001	217	49	2.438	2.438	NUM
ijtc-1001	217	50	0.021	0.021	NUM
ijtc-1001	217	51	abnprod	abnprod	NOUN
ijtc-1001	217	52	0.008	0.008	NUM
ijtc-1001	217	53	0.895	0.895	NUM
ijtc-1001	217	54	0.378	0.378	NUM
ijtc-1001	217	55	abndisc	abndisc	NOUN
ijtc-1001	217	56	0.259	0.259	NUM
ijtc-1001	217	57	2.270	2.270	NUM
ijtc-1001	217	58	0.031	0.031	NUM
ijtc-1001	217	59	age	age	NOUN
ijtc-1001	217	60	-0.008	-0.008	PUNCT
ijtc-1001	218	1	-6.358	-6.358	VERB
ijtc-1001	218	2	0.000	0.000	NUM
ijtc-1001	218	3	-0.009	-0.009	NUM
ijtc-1001	218	4	-6.749	-6.749	NOUN
ijtc-1001	218	5	0.000	0.000	NUM
ijtc-1001	218	6	-0.010	-0.010	PUNCT
ijtc-1001	218	7	-8.692	-8.692	NOUN
ijtc-1001	218	8	0.000	0.000	NUM
ijtc-1001	218	9	-0.007	-0.007	NOUN
ijtc-1001	218	10	-4.820	-4.820	NOUN
ijtc-1001	218	11	0.000	0.000	NUM
ijtc-1001	218	12	lev	lev	NOUN
ijtc-1001	218	13	-0.371	-0.371	PUNCT
ijtc-1001	218	14	-4.400	-4.400	NOUN
ijtc-1001	218	15	0.000	0.000	NUM
ijtc-1001	218	16	-0.371	-0.371	PUNCT
ijtc-1001	218	17	-4.525	-4.525	PUNCT
ijtc-1001	218	18	0.000	0.000	NUM
ijtc-1001	218	19	-0.376	-0.376	NOUN
ijtc-1001	218	20	-5.278	-5.278	NUM
ijtc-1001	219	1	0.000	0.000	NUM
ijtc-1001	219	2	-0.427	-0.427	NUM
ijtc-1001	219	3	-5.053	-5.053	NOUN
ijtc-1001	219	4	0.000	0.000	NUM
ijtc-1001	219	5	roa	roa	NOUN
ijtc-1001	219	6	-0.592	-0.592	X
ijtc-1001	219	7	-2.144	-2.144	PROPN
ijtc-1001	219	8	0.040	0.040	NUM
ijtc-1001	219	9	-0.454	-0.454	NOUN
ijtc-1001	219	10	-1.590	-1.590	NUM
ijtc-1001	219	11	0.122	0.122	NUM
ijtc-1001	219	12	-0.312	-0.312	PUNCT
ijtc-1001	219	13	-1.271	-1.271	PUNCT
ijtc-1001	219	14	0.214	0.214	NUM
ijtc-1001	219	15	-0.739	-0.739	PUNCT
ijtc-1001	219	16	-2.713	-2.713	NOUN
ijtc-1001	219	17	0.011	0.011	NUM
ijtc-1001	219	18	size	size	NOUN
ijtc-1001	219	19	0.037	0.037	NUM
ijtc-1001	219	20	1.740	1.740	NUM
ijtc-1001	219	21	0.091	0.091	NUM
ijtc-1001	219	22	0.040	0.040	NUM
ijtc-1001	219	23	1.900	1.900	NUM
ijtc-1001	219	24	0.067	0.067	NUM
ijtc-1001	219	25	0.050	0.050	NUM
ijtc-1001	219	26	2.757	2.757	NUM
ijtc-1001	219	27	0.010	0.010	NUM
ijtc-1001	219	28	0.012	0.012	NUM
ijtc-1001	219	29	0.536	0.536	NUM
ijtc-1001	219	30	0.0596	0.0596	NUM
ijtc-1001	219	31	manajerial	manajerial	NOUN
ijtc-1001	219	32	0.599	0.599	NUM
ijtc-1001	219	33	2.512	2.512	NUM
ijtc-1001	219	34	0.017	0.017	NUM
ijtc-1001	219	35	0.399	0.399	NUM
ijtc-1001	219	36	1.745	1.745	NUM
ijtc-1001	219	37	0.091	0.091	NUM
ijtc-1001	219	38	0.529	0.529	NUM
ijtc-1001	219	39	2.376	2.376	NUM
ijtc-1001	219	40	0.025	0.025	NUM
ijtc-1001	219	41	0.377	0.377	NUM
ijtc-1001	219	42	1.622	1.622	NUM
ijtc-1001	219	43	0.115	0.115	NUM
ijtc-1001	219	44	r	r	NOUN
ijtc-1001	219	45	square	square	NOUN
ijtc-1001	219	46	0.863	0.863	NUM
ijtc-1001	219	47	0.883	0.883	NUM
ijtc-1001	219	48	0.912	0.912	NUM
ijtc-1001	219	49	0.880	0.880	NUM
ijtc-1001	219	50	adjusted	adjust	VERB
ijtc-1001	219	51	r	r	NOUN
ijtc-1001	219	52	square	square	NOUN
ijtc-1001	219	53	0.837	0.837	NUM
ijtc-1001	219	54	0.860	0.860	NUM
ijtc-1001	219	55	0.893	0.893	NUM
ijtc-1001	219	56	0.856	0.856	NUM
ijtc-1001	219	57	f	f	PROPN
ijtc-1001	219	58	33.486	33.486	NUM
ijtc-1001	219	59	37.716	37.716	NUM
ijtc-1001	219	60	48.095	48.095	NUM
ijtc-1001	219	61	36.775	36.775	NUM
ijtc-1001	219	62	sig	sig	NOUN
ijtc-1001	219	63	.	.	PUNCT
ijtc-1001	220	1	0.000b	0.000b	NOUN
ijtc-1001	220	2	0.000b	0.000b	PROPN
ijtc-1001	220	3	0.000b	0.000b	PROPN
ijtc-1001	220	4	0.000b	0.000b	PROPN
ijtc-1001	220	5	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1001	220	6	the	the	DET
ijtc-1001	220	7	effect	effect	NOUN
ijtc-1001	220	8	of	of	ADP
ijtc-1001	220	9	accrual	accrual	ADJ
ijtc-1001	220	10	earnings	earning	NOUN
ijtc-1001	220	11	management	management	NOUN
ijtc-1001	220	12	and	and	CCONJ
ijtc-1001	220	13	real	real	ADJ
ijtc-1001	220	14	earnings	earning	NOUN
ijtc-1001	220	15	management	management	NOUN
ijtc-1001	220	16	on	on	ADP
ijtc-1001	220	17	environmental	environmental	ADJ
ijtc-1001	220	18	,	,	PUNCT
ijtc-1001	220	19	social	social	ADJ
ijtc-1001	220	20	,	,	PUNCT
ijtc-1001	220	21	and	and	CCONJ
ijtc-1001	220	22	governance	governance	NOUN
ijtc-1001	220	23	(	(	PUNCT
ijtc-1001	220	24	esg	esg	NOUN
ijtc-1001	220	25	)	)	PUNCT
ijtc-1001	220	26	reporting	reporting	NOUN
ijtc-1001	220	27	performance	performance	NOUN
ijtc-1001	220	28	fadhilah	fadhilah	NOUN
ijtc-1001	220	29	and	and	CCONJ
ijtc-1001	220	30	suranta	suranta	VERB
ijtc-1001	220	31	91	91	NUM
ijtc-1001	220	32	|	|	ADV
ijtc-1001	220	33	ilomata	ilomata	PROPN
ijtc-1001	220	34	international	international	ADJ
ijtc-1001	220	35	journal	journal	NOUN
ijtc-1001	220	36	of	of	ADP
ijtc-1001	220	37	tax	tax	PROPN
ijtc-1001	220	38	&	&	CCONJ
ijtc-1001	220	39	accounting	accounting	PROPN
ijtc-1001	220	40	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1001	220	41	third	third	ADJ
ijtc-1001	220	42	hypothesis	hypothesis	NOUN
ijtc-1001	220	43	the	the	DET
ijtc-1001	220	44	effect	effect	NOUN
ijtc-1001	220	45	of	of	ADP
ijtc-1001	220	46	accrual	accrual	ADJ
ijtc-1001	220	47	earnings	earning	NOUN
ijtc-1001	220	48	management	management	NOUN
ijtc-1001	220	49	on	on	ADP
ijtc-1001	220	50	environmental	environmental	ADJ
ijtc-1001	220	51	,	,	PUNCT
ijtc-1001	220	52	social	social	ADJ
ijtc-1001	220	53	,	,	PUNCT
ijtc-1001	220	54	and	and	CCONJ
ijtc-1001	220	55	governance	governance	NOUN
ijtc-1001	220	56	(	(	PUNCT
ijtc-1001	220	57	esg	esg	NOUN
ijtc-1001	220	58	)	)	PUNCT
ijtc-1001	220	59	performance	performance	NOUN
ijtc-1001	220	60	examining	examine	VERB
ijtc-1001	220	61	the	the	DET
ijtc-1001	220	62	third	third	ADJ
ijtc-1001	220	63	hypothesis	hypothesis	NOUN
ijtc-1001	220	64	aims	aim	VERB
ijtc-1001	220	65	to	to	PART
ijtc-1001	220	66	establish	establish	VERB
ijtc-1001	220	67	a	a	DET
ijtc-1001	220	68	negative	negative	ADJ
ijtc-1001	220	69	impact	impact	NOUN
ijtc-1001	220	70	of	of	ADP
ijtc-1001	220	71	accrual	accrual	ADJ
ijtc-1001	220	72	earnings	earning	NOUN
ijtc-1001	220	73	management	management	NOUN
ijtc-1001	220	74	on	on	ADP
ijtc-1001	220	75	esg	esg	PROPN
ijtc-1001	220	76	performance	performance	NOUN
ijtc-1001	220	77	.	.	PUNCT
ijtc-1001	221	1	the	the	DET
ijtc-1001	221	2	test	test	NOUN
ijtc-1001	221	3	outcomes	outcome	NOUN
ijtc-1001	221	4	reveal	reveal	VERB
ijtc-1001	221	5	a	a	DET
ijtc-1001	221	6	positive	positive	ADJ
ijtc-1001	221	7	regression	regression	NOUN
ijtc-1001	221	8	coefficient	coefficient	NOUN
ijtc-1001	221	9	of	of	ADP
ijtc-1001	221	10	accrual	accrual	ADJ
ijtc-1001	221	11	earnings	earning	NOUN
ijtc-1001	221	12	management	management	NOUN
ijtc-1001	221	13	at	at	ADP
ijtc-1001	221	14	1.061	1.061	NUM
ijtc-1001	221	15	,	,	PUNCT
ijtc-1001	221	16	significant	significant	ADJ
ijtc-1001	221	17	at	at	ADP
ijtc-1001	221	18	the	the	DET
ijtc-1001	221	19	0.01	0.01	NUM
ijtc-1001	221	20	level	level	NOUN
ijtc-1001	221	21	.	.	PUNCT
ijtc-1001	222	1	this	this	DET
ijtc-1001	222	2	significant	significant	ADJ
ijtc-1001	222	3	and	and	CCONJ
ijtc-1001	222	4	positive	positive	ADJ
ijtc-1001	222	5	coefficient	coefficient	NOUN
ijtc-1001	222	6	suggests	suggest	VERB
ijtc-1001	222	7	that	that	SCONJ
ijtc-1001	222	8	increased	increase	VERB
ijtc-1001	222	9	accrual	accrual	ADJ
ijtc-1001	222	10	earnings	earning	NOUN
ijtc-1001	222	11	management	management	NOUN
ijtc-1001	222	12	by	by	ADP
ijtc-1001	222	13	a	a	DET
ijtc-1001	222	14	company	company	NOUN
ijtc-1001	222	15	correlates	correlate	VERB
ijtc-1001	222	16	with	with	ADP
ijtc-1001	222	17	higher	high	ADJ
ijtc-1001	222	18	esg	esg	NOUN
ijtc-1001	222	19	performance	performance	NOUN
ijtc-1001	222	20	.	.	PUNCT
ijtc-1001	223	1	consequently	consequently	ADV
ijtc-1001	223	2	,	,	PUNCT
ijtc-1001	223	3	the	the	DET
ijtc-1001	223	4	study	study	NOUN
ijtc-1001	223	5	's	's	PART
ijtc-1001	223	6	findings	finding	NOUN
ijtc-1001	223	7	contradict	contradict	VERB
ijtc-1001	223	8	the	the	DET
ijtc-1001	223	9	initial	initial	ADJ
ijtc-1001	223	10	hypothesis	hypothesis	NOUN
ijtc-1001	223	11	,	,	PUNCT
ijtc-1001	223	12	leading	lead	VERB
ijtc-1001	223	13	to	to	ADP
ijtc-1001	223	14	the	the	DET
ijtc-1001	223	15	rejection	rejection	NOUN
ijtc-1001	223	16	of	of	ADP
ijtc-1001	223	17	the	the	DET
ijtc-1001	223	18	third	third	ADJ
ijtc-1001	223	19	hypothesis	hypothesis	NOUN
ijtc-1001	223	20	.	.	PUNCT
ijtc-1001	224	1	thus	thus	ADV
ijtc-1001	224	2	,	,	PUNCT
ijtc-1001	224	3	it	it	PRON
ijtc-1001	224	4	can	can	AUX
ijtc-1001	224	5	be	be	AUX
ijtc-1001	224	6	concluded	conclude	VERB
ijtc-1001	224	7	that	that	SCONJ
ijtc-1001	224	8	accrual	accrual	ADJ
ijtc-1001	224	9	earnings	earning	NOUN
ijtc-1001	224	10	management	management	NOUN
ijtc-1001	224	11	does	do	AUX
ijtc-1001	224	12	not	not	PART
ijtc-1001	224	13	have	have	VERB
ijtc-1001	224	14	a	a	DET
ijtc-1001	224	15	negative	negative	ADJ
ijtc-1001	224	16	impact	impact	NOUN
ijtc-1001	224	17	on	on	ADP
ijtc-1001	224	18	esg	esg	NOUN
ijtc-1001	224	19	performance	performance	NOUN
ijtc-1001	224	20	.	.	PUNCT
ijtc-1001	225	1	fourth	fourth	ADJ
ijtc-1001	225	2	hypothesis	hypothesis	NOUN
ijtc-1001	225	3	the	the	DET
ijtc-1001	225	4	effect	effect	NOUN
ijtc-1001	225	5	of	of	ADP
ijtc-1001	225	6	real	real	ADJ
ijtc-1001	225	7	earnings	earning	NOUN
ijtc-1001	225	8	management	management	NOUN
ijtc-1001	225	9	on	on	ADP
ijtc-1001	225	10	environmental	environmental	ADJ
ijtc-1001	225	11	,	,	PUNCT
ijtc-1001	225	12	social	social	ADJ
ijtc-1001	225	13	,	,	PUNCT
ijtc-1001	225	14	and	and	CCONJ
ijtc-1001	225	15	governance	governance	NOUN
ijtc-1001	225	16	(	(	PUNCT
ijtc-1001	225	17	esg	esg	NOUN
ijtc-1001	225	18	)	)	PUNCT
ijtc-1001	225	19	performance	performance	NOUN
ijtc-1001	225	20	the	the	DET
ijtc-1001	225	21	fourth	fourth	ADJ
ijtc-1001	225	22	hypothesis	hypothesis	NOUN
ijtc-1001	225	23	assessment	assessment	NOUN
ijtc-1001	225	24	aims	aim	VERB
ijtc-1001	225	25	to	to	PART
ijtc-1001	225	26	demonstrate	demonstrate	VERB
ijtc-1001	225	27	the	the	DET
ijtc-1001	225	28	influence	influence	NOUN
ijtc-1001	225	29	of	of	ADP
ijtc-1001	225	30	real	real	ADJ
ijtc-1001	225	31	earnings	earning	NOUN
ijtc-1001	225	32	management	management	NOUN
ijtc-1001	225	33	using	use	VERB
ijtc-1001	225	34	various	various	ADJ
ijtc-1001	225	35	proxies	proxy	NOUN
ijtc-1001	225	36	on	on	ADP
ijtc-1001	225	37	esg	esg	NOUN
ijtc-1001	225	38	performance	performance	NOUN
ijtc-1001	225	39	.	.	PUNCT
ijtc-1001	226	1	for	for	ADP
ijtc-1001	226	2	abncfo	abncfo	PROPN
ijtc-1001	226	3	(	(	PUNCT
ijtc-1001	226	4	abnormal	abnormal	ADJ
ijtc-1001	226	5	cash	cash	NOUN
ijtc-1001	226	6	flow	flow	NOUN
ijtc-1001	226	7	operation	operation	NOUN
ijtc-1001	226	8	)	)	PUNCT
ijtc-1001	226	9	,	,	PUNCT
ijtc-1001	226	10	the	the	DET
ijtc-1001	226	11	examination	examination	NOUN
ijtc-1001	226	12	unveils	unveil	VERB
ijtc-1001	226	13	a	a	DET
ijtc-1001	226	14	positive	positive	ADJ
ijtc-1001	226	15	and	and	CCONJ
ijtc-1001	226	16	significant	significant	ADJ
ijtc-1001	226	17	regression	regression	NOUN
ijtc-1001	226	18	coefficient	coefficient	NOUN
ijtc-1001	226	19	of	of	ADP
ijtc-1001	226	20	0.612	0.612	NUM
ijtc-1001	226	21	,	,	PUNCT
ijtc-1001	226	22	with	with	ADP
ijtc-1001	226	23	statistical	statistical	ADJ
ijtc-1001	226	24	significance	significance	NOUN
ijtc-1001	226	25	at	at	ADP
ijtc-1001	226	26	the	the	DET
ijtc-1001	226	27	0.02	0.02	NUM
ijtc-1001	226	28	level	level	NOUN
ijtc-1001	226	29	.	.	PUNCT
ijtc-1001	227	1	this	this	DET
ijtc-1001	227	2	significant	significant	ADJ
ijtc-1001	227	3	coefficient	coefficient	NOUN
ijtc-1001	227	4	indicates	indicate	VERB
ijtc-1001	227	5	that	that	SCONJ
ijtc-1001	227	6	heightened	heighten	VERB
ijtc-1001	227	7	real	real	ADJ
ijtc-1001	227	8	earnings	earning	NOUN
ijtc-1001	227	9	management	management	NOUN
ijtc-1001	227	10	correlates	correlate	VERB
ijtc-1001	227	11	with	with	ADP
ijtc-1001	227	12	increased	increase	VERB
ijtc-1001	227	13	esg	esg	NOUN
ijtc-1001	227	14	performance	performance	NOUN
ijtc-1001	227	15	.	.	PUNCT
ijtc-1001	228	1	consequently	consequently	ADV
ijtc-1001	228	2	,	,	PUNCT
ijtc-1001	228	3	this	this	DET
ijtc-1001	228	4	study	study	NOUN
ijtc-1001	228	5	validates	validate	VERB
ijtc-1001	228	6	the	the	DET
ijtc-1001	228	7	proposed	propose	VERB
ijtc-1001	228	8	hypothesis	hypothesis	NOUN
ijtc-1001	228	9	,	,	PUNCT
ijtc-1001	228	10	affirming	affirm	VERB
ijtc-1001	228	11	the	the	DET
ijtc-1001	228	12	positive	positive	ADJ
ijtc-1001	228	13	impact	impact	NOUN
ijtc-1001	228	14	of	of	ADP
ijtc-1001	228	15	real	real	ADJ
ijtc-1001	228	16	earnings	earning	NOUN
ijtc-1001	228	17	management	management	NOUN
ijtc-1001	228	18	on	on	ADP
ijtc-1001	228	19	esg	esg	PROPN
ijtc-1001	228	20	performance	performance	NOUN
ijtc-1001	228	21	.	.	PUNCT
ijtc-1001	229	1	thus	thus	ADV
ijtc-1001	229	2	,	,	PUNCT
ijtc-1001	229	3	the	the	DET
ijtc-1001	229	4	fourth	fourth	ADJ
ijtc-1001	229	5	hypothesis	hypothesis	NOUN
ijtc-1001	229	6	is	be	AUX
ijtc-1001	229	7	confirmed	confirm	VERB
ijtc-1001	229	8	,	,	PUNCT
ijtc-1001	229	9	suggesting	suggest	VERB
ijtc-1001	229	10	a	a	DET
ijtc-1001	229	11	positive	positive	ADJ
ijtc-1001	229	12	association	association	NOUN
ijtc-1001	229	13	between	between	ADP
ijtc-1001	229	14	real	real	ADJ
ijtc-1001	229	15	earnings	earning	NOUN
ijtc-1001	229	16	management	management	NOUN
ijtc-1001	229	17	using	use	VERB
ijtc-1001	229	18	abncfo	abncfo	ADJ
ijtc-1001	229	19	and	and	CCONJ
ijtc-1001	229	20	esg	esg	NOUN
ijtc-1001	229	21	performance	performance	NOUN
ijtc-1001	229	22	.	.	PUNCT
ijtc-1001	230	1	regarding	regard	VERB
ijtc-1001	230	2	abnprod	abnprod	NOUN
ijtc-1001	230	3	(	(	PUNCT
ijtc-1001	230	4	abnormal	abnormal	ADJ
ijtc-1001	230	5	production	production	NOUN
ijtc-1001	230	6	costs	cost	NOUN
ijtc-1001	230	7	)	)	PUNCT
ijtc-1001	230	8	,	,	PUNCT
ijtc-1001	230	9	the	the	DET
ijtc-1001	230	10	findings	finding	NOUN
ijtc-1001	230	11	reveal	reveal	VERB
ijtc-1001	230	12	a	a	DET
ijtc-1001	230	13	positive	positive	ADJ
ijtc-1001	230	14	regression	regression	NOUN
ijtc-1001	230	15	coefficient	coefficient	NOUN
ijtc-1001	230	16	of	of	ADP
ijtc-1001	230	17	0.008	0.008	NUM
ijtc-1001	230	18	,	,	PUNCT
ijtc-1001	230	19	which	which	PRON
ijtc-1001	230	20	lacks	lack	VERB
ijtc-1001	230	21	statistical	statistical	ADJ
ijtc-1001	230	22	significance	significance	NOUN
ijtc-1001	230	23	at	at	ADP
ijtc-1001	230	24	the	the	DET
ijtc-1001	230	25	level	level	NOUN
ijtc-1001	230	26	of	of	ADP
ijtc-1001	230	27	0.378	0.378	NUM
ijtc-1001	230	28	.	.	PUNCT
ijtc-1001	231	1	this	this	DET
ijtc-1001	231	2	insignificant	insignificant	ADJ
ijtc-1001	231	3	coefficient	coefficient	NOUN
ijtc-1001	231	4	implies	imply	VERB
ijtc-1001	231	5	that	that	SCONJ
ijtc-1001	231	6	real	real	ADJ
ijtc-1001	231	7	earnings	earning	NOUN
ijtc-1001	231	8	management	management	NOUN
ijtc-1001	231	9	using	use	VERB
ijtc-1001	231	10	abnprod	abnprod	NOUN
ijtc-1001	231	11	does	do	AUX
ijtc-1001	231	12	not	not	PART
ijtc-1001	231	13	significantly	significantly	ADV
ijtc-1001	231	14	affect	affect	VERB
ijtc-1001	231	15	esg	esg	NOUN
ijtc-1001	231	16	performance	performance	NOUN
ijtc-1001	231	17	.	.	PUNCT
ijtc-1001	232	1	hence	hence	ADV
ijtc-1001	232	2	,	,	PUNCT
ijtc-1001	232	3	the	the	DET
ijtc-1001	232	4	study	study	NOUN
ijtc-1001	232	5	's	's	PART
ijtc-1001	232	6	results	result	NOUN
ijtc-1001	232	7	do	do	AUX
ijtc-1001	232	8	not	not	PART
ijtc-1001	232	9	support	support	VERB
ijtc-1001	232	10	the	the	DET
ijtc-1001	232	11	proposed	propose	VERB
ijtc-1001	232	12	hypothesis	hypothesis	NOUN
ijtc-1001	232	13	concerning	concern	VERB
ijtc-1001	232	14	abnprod	abnprod	NOUN
ijtc-1001	232	15	.	.	PUNCT
ijtc-1001	233	1	consequently	consequently	ADV
ijtc-1001	233	2	,	,	PUNCT
ijtc-1001	233	3	the	the	DET
ijtc-1001	233	4	fourth	fourth	ADJ
ijtc-1001	233	5	hypothesis	hypothesis	NOUN
ijtc-1001	233	6	is	be	AUX
ijtc-1001	233	7	rejected	reject	VERB
ijtc-1001	233	8	,	,	PUNCT
ijtc-1001	233	9	signifying	signify	VERB
ijtc-1001	233	10	an	an	DET
ijtc-1001	233	11	absence	absence	NOUN
ijtc-1001	233	12	of	of	ADP
ijtc-1001	233	13	a	a	DET
ijtc-1001	233	14	substantial	substantial	ADJ
ijtc-1001	233	15	relationship	relationship	NOUN
ijtc-1001	233	16	between	between	ADP
ijtc-1001	233	17	real	real	ADJ
ijtc-1001	233	18	earnings	earning	NOUN
ijtc-1001	233	19	management	management	NOUN
ijtc-1001	233	20	through	through	ADP
ijtc-1001	233	21	abnprod	abnprod	NOUN
ijtc-1001	233	22	and	and	CCONJ
ijtc-1001	233	23	esg	esg	NOUN
ijtc-1001	233	24	performance	performance	NOUN
ijtc-1001	233	25	.	.	PUNCT
ijtc-1001	234	1	as	as	ADP
ijtc-1001	234	2	for	for	ADP
ijtc-1001	234	3	abndisc	abndisc	NOUN
ijtc-1001	234	4	(	(	PUNCT
ijtc-1001	234	5	abnormal	abnormal	ADJ
ijtc-1001	234	6	discretionary	discretionary	ADJ
ijtc-1001	234	7	expenses	expense	NOUN
ijtc-1001	234	8	)	)	PUNCT
ijtc-1001	234	9	,	,	PUNCT
ijtc-1001	234	10	the	the	DET
ijtc-1001	234	11	analysis	analysis	NOUN
ijtc-1001	234	12	displays	display	VERB
ijtc-1001	234	13	a	a	DET
ijtc-1001	234	14	positive	positive	ADJ
ijtc-1001	234	15	and	and	CCONJ
ijtc-1001	234	16	significant	significant	ADJ
ijtc-1001	234	17	regression	regression	NOUN
ijtc-1001	234	18	coefficient	coefficient	NOUN
ijtc-1001	234	19	of	of	ADP
ijtc-1001	234	20	0.259	0.259	NUM
ijtc-1001	234	21	at	at	ADP
ijtc-1001	234	22	the	the	DET
ijtc-1001	234	23	0.03	0.03	NUM
ijtc-1001	234	24	level	level	NOUN
ijtc-1001	234	25	.	.	PUNCT
ijtc-1001	235	1	this	this	DET
ijtc-1001	235	2	significant	significant	ADJ
ijtc-1001	235	3	coefficient	coefficient	NOUN
ijtc-1001	235	4	indicates	indicate	VERB
ijtc-1001	235	5	that	that	SCONJ
ijtc-1001	235	6	increased	increase	VERB
ijtc-1001	235	7	real	real	ADJ
ijtc-1001	235	8	earnings	earning	NOUN
ijtc-1001	235	9	management	management	NOUN
ijtc-1001	235	10	via	via	ADP
ijtc-1001	235	11	abndisc	abndisc	PROPN
ijtc-1001	235	12	corresponds	correspond	NOUN
ijtc-1001	235	13	to	to	ADP
ijtc-1001	235	14	heightened	heighten	VERB
ijtc-1001	235	15	esg	esg	NOUN
ijtc-1001	235	16	performance	performance	NOUN
ijtc-1001	235	17	.	.	PUNCT
ijtc-1001	236	1	thus	thus	ADV
ijtc-1001	236	2	,	,	PUNCT
ijtc-1001	236	3	this	this	DET
ijtc-1001	236	4	study	study	NOUN
ijtc-1001	236	5	corroborates	corroborate	VERB
ijtc-1001	236	6	the	the	DET
ijtc-1001	236	7	proposed	propose	VERB
ijtc-1001	236	8	hypothesis	hypothesis	NOUN
ijtc-1001	236	9	,	,	PUNCT
ijtc-1001	236	10	suggesting	suggest	VERB
ijtc-1001	236	11	a	a	DET
ijtc-1001	236	12	positive	positive	ADJ
ijtc-1001	236	13	connection	connection	NOUN
ijtc-1001	236	14	between	between	ADP
ijtc-1001	236	15	real	real	ADJ
ijtc-1001	236	16	earnings	earning	NOUN
ijtc-1001	236	17	management	management	NOUN
ijtc-1001	236	18	using	use	VERB
ijtc-1001	236	19	abndisc	abndisc	PROPN
ijtc-1001	236	20	and	and	CCONJ
ijtc-1001	236	21	esg	esg	PROPN
ijtc-1001	236	22	performance	performance	NOUN
ijtc-1001	236	23	.	.	PUNCT
ijtc-1001	237	1	consequently	consequently	ADV
ijtc-1001	237	2	,	,	PUNCT
ijtc-1001	237	3	the	the	DET
ijtc-1001	237	4	fourth	fourth	ADJ
ijtc-1001	237	5	hypothesis	hypothesis	NOUN
ijtc-1001	237	6	is	be	AUX
ijtc-1001	237	7	upheld	uphold	VERB
ijtc-1001	237	8	,	,	PUNCT
ijtc-1001	237	9	asserting	assert	VERB
ijtc-1001	237	10	that	that	SCONJ
ijtc-1001	237	11	real	real	ADJ
ijtc-1001	237	12	earnings	earning	NOUN
ijtc-1001	237	13	management	management	NOUN
ijtc-1001	237	14	has	have	VERB
ijtc-1001	237	15	a	a	DET
ijtc-1001	237	16	positive	positive	ADJ
ijtc-1001	237	17	effect	effect	NOUN
ijtc-1001	237	18	on	on	ADP
ijtc-1001	237	19	esg	esg	PROPN
ijtc-1001	237	20	performance	performance	NOUN
ijtc-1001	237	21	.	.	PUNCT
ijtc-1001	238	1	conclusion	conclusion	NOUN
ijtc-1001	238	2	this	this	DET
ijtc-1001	238	3	research	research	NOUN
ijtc-1001	238	4	aims	aim	VERB
ijtc-1001	238	5	to	to	PART
ijtc-1001	238	6	scrutinize	scrutinize	VERB
ijtc-1001	238	7	variations	variation	NOUN
ijtc-1001	238	8	in	in	ADP
ijtc-1001	238	9	earnings	earning	NOUN
ijtc-1001	238	10	management	management	NOUN
ijtc-1001	238	11	,	,	PUNCT
ijtc-1001	238	12	gauged	gauge	VERB
ijtc-1001	238	13	through	through	ADP
ijtc-1001	238	14	both	both	CCONJ
ijtc-1001	238	15	accrual	accrual	ADJ
ijtc-1001	238	16	and	and	CCONJ
ijtc-1001	238	17	real	real	ADJ
ijtc-1001	238	18	earnings	earning	NOUN
ijtc-1001	238	19	management	management	NOUN
ijtc-1001	238	20	practices	practice	NOUN
ijtc-1001	238	21	adopted	adopt	VERB
ijtc-1001	238	22	by	by	ADP
ijtc-1001	238	23	companies	company	NOUN
ijtc-1001	238	24	ranked	rank	VERB
ijtc-1001	238	25	based	base	VERB
ijtc-1001	238	26	on	on	ADP
ijtc-1001	238	27	their	their	PRON
ijtc-1001	238	28	esg	esg	NOUN
ijtc-1001	238	29	scores	score	NOUN
ijtc-1001	238	30	.	.	PUNCT
ijtc-1001	239	1	moreover	moreover	ADV
ijtc-1001	239	2	,	,	PUNCT
ijtc-1001	239	3	it	it	PRON
ijtc-1001	239	4	seeks	seek	VERB
ijtc-1001	239	5	to	to	PART
ijtc-1001	239	6	examine	examine	VERB
ijtc-1001	239	7	whether	whether	SCONJ
ijtc-1001	239	8	accrual	accrual	ADJ
ijtc-1001	239	9	earnings	earning	NOUN
ijtc-1001	239	10	management	management	NOUN
ijtc-1001	239	11	adversely	adversely	ADV
ijtc-1001	239	12	affects	affect	VERB
ijtc-1001	239	13	esg	esg	PROPN
ijtc-1001	239	14	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1001	239	15	the	the	DET
ijtc-1001	239	16	effect	effect	NOUN
ijtc-1001	239	17	of	of	ADP
ijtc-1001	239	18	accrual	accrual	ADJ
ijtc-1001	239	19	earnings	earning	NOUN
ijtc-1001	239	20	management	management	NOUN
ijtc-1001	239	21	and	and	CCONJ
ijtc-1001	239	22	real	real	ADJ
ijtc-1001	239	23	earnings	earning	NOUN
ijtc-1001	239	24	management	management	NOUN
ijtc-1001	239	25	on	on	ADP
ijtc-1001	239	26	environmental	environmental	ADJ
ijtc-1001	239	27	,	,	PUNCT
ijtc-1001	239	28	social	social	ADJ
ijtc-1001	239	29	,	,	PUNCT
ijtc-1001	239	30	and	and	CCONJ
ijtc-1001	239	31	governance	governance	NOUN
ijtc-1001	239	32	(	(	PUNCT
ijtc-1001	239	33	esg	esg	NOUN
ijtc-1001	239	34	)	)	PUNCT
ijtc-1001	239	35	reporting	reporting	NOUN
ijtc-1001	239	36	performance	performance	NOUN
ijtc-1001	239	37	fadhilah	fadhilah	NOUN
ijtc-1001	239	38	and	and	CCONJ
ijtc-1001	239	39	suranta	suranta	VERB
ijtc-1001	239	40	92	92	NUM
ijtc-1001	239	41	|	|	NOUN
ijtc-1001	239	42	ilomata	ilomata	NOUN
ijtc-1001	239	43	international	international	ADJ
ijtc-1001	239	44	journal	journal	NOUN
ijtc-1001	239	45	of	of	ADP
ijtc-1001	239	46	tax	tax	PROPN
ijtc-1001	239	47	&	&	CCONJ
ijtc-1001	239	48	accounting	account	VERB
ijtc-1001	239	49	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1001	239	50	performance	performance	NOUN
ijtc-1001	239	51	and	and	CCONJ
ijtc-1001	239	52	if	if	SCONJ
ijtc-1001	239	53	real	real	ADJ
ijtc-1001	239	54	earnings	earning	NOUN
ijtc-1001	239	55	management	management	NOUN
ijtc-1001	239	56	positively	positively	ADV
ijtc-1001	239	57	influences	influence	VERB
ijtc-1001	239	58	esg	esg	NOUN
ijtc-1001	239	59	performance	performance	NOUN
ijtc-1001	239	60	.	.	PUNCT
ijtc-1001	240	1	the	the	DET
ijtc-1001	240	2	findings	finding	NOUN
ijtc-1001	240	3	from	from	ADP
ijtc-1001	240	4	the	the	DET
ijtc-1001	240	5	conducted	conduct	VERB
ijtc-1001	240	6	tests	test	NOUN
ijtc-1001	240	7	yield	yield	VERB
ijtc-1001	240	8	significant	significant	ADJ
ijtc-1001	240	9	insights	insight	NOUN
ijtc-1001	240	10	:	:	PUNCT
ijtc-1001	240	11	(	(	PUNCT
ijtc-1001	240	12	1	1	X
ijtc-1001	240	13	)	)	PUNCT
ijtc-1001	240	14	accrual	accrual	ADJ
ijtc-1001	240	15	earnings	earning	NOUN
ijtc-1001	240	16	management	management	NOUN
ijtc-1001	240	17	,	,	PUNCT
ijtc-1001	240	18	represented	represent	VERB
ijtc-1001	240	19	by	by	ADP
ijtc-1001	240	20	the	the	DET
ijtc-1001	240	21	dac	dac	PROPN
ijtc-1001	240	22	proxy	proxy	NOUN
ijtc-1001	240	23	,	,	PUNCT
ijtc-1001	240	24	shows	show	VERB
ijtc-1001	240	25	no	no	DET
ijtc-1001	240	26	variance	variance	NOUN
ijtc-1001	240	27	among	among	ADP
ijtc-1001	240	28	companies	company	NOUN
ijtc-1001	240	29	across	across	ADP
ijtc-1001	240	30	different	different	ADJ
ijtc-1001	240	31	esg	esg	PROPN
ijtc-1001	240	32	score	score	NOUN
ijtc-1001	240	33	rankings	ranking	NOUN
ijtc-1001	240	34	.	.	PUNCT
ijtc-1001	241	1	(	(	PUNCT
ijtc-1001	241	2	2	2	X
ijtc-1001	241	3	)	)	PUNCT
ijtc-1001	241	4	there	there	PRON
ijtc-1001	241	5	's	be	VERB
ijtc-1001	241	6	a	a	DET
ijtc-1001	241	7	contrast	contrast	NOUN
ijtc-1001	241	8	in	in	ADP
ijtc-1001	241	9	real	real	ADJ
ijtc-1001	241	10	earnings	earning	NOUN
ijtc-1001	241	11	management	management	NOUN
ijtc-1001	241	12	,	,	PUNCT
ijtc-1001	241	13	using	use	VERB
ijtc-1001	241	14	abncfo	abncfo	ADJ
ijtc-1001	241	15	and	and	CCONJ
ijtc-1001	241	16	abndisc	abndisc	ADJ
ijtc-1001	241	17	proxies	proxy	NOUN
ijtc-1001	241	18	,	,	PUNCT
ijtc-1001	241	19	between	between	ADP
ijtc-1001	241	20	severe	severe	ADJ
ijtc-1001	241	21	and	and	CCONJ
ijtc-1001	241	22	low	low	ADJ
ijtc-1001	241	23	esg	esg	NOUN
ijtc-1001	241	24	groups	group	NOUN
ijtc-1001	241	25	among	among	ADP
ijtc-1001	241	26	companies	company	NOUN
ijtc-1001	241	27	,	,	PUNCT
ijtc-1001	241	28	but	but	CCONJ
ijtc-1001	241	29	no	no	DET
ijtc-1001	241	30	difference	difference	NOUN
ijtc-1001	241	31	was	be	AUX
ijtc-1001	241	32	observed	observe	VERB
ijtc-1001	241	33	using	use	VERB
ijtc-1001	241	34	the	the	DET
ijtc-1001	241	35	abnprod	abnprod	NOUN
ijtc-1001	241	36	proxy	proxy	NOUN
ijtc-1001	241	37	between	between	ADP
ijtc-1001	241	38	severe	severe	ADJ
ijtc-1001	241	39	and	and	CCONJ
ijtc-1001	241	40	low	low	ADJ
ijtc-1001	241	41	esg	esg	NOUN
ijtc-1001	241	42	groups	group	NOUN
ijtc-1001	241	43	.	.	PUNCT
ijtc-1001	242	1	(	(	PUNCT
ijtc-1001	242	2	3	3	X
ijtc-1001	242	3	)	)	PUNCT
ijtc-1001	242	4	surprisingly	surprisingly	ADV
ijtc-1001	242	5	,	,	PUNCT
ijtc-1001	242	6	accrual	accrual	ADJ
ijtc-1001	242	7	earnings	earning	NOUN
ijtc-1001	242	8	management	management	NOUN
ijtc-1001	242	9	,	,	PUNCT
ijtc-1001	242	10	as	as	SCONJ
ijtc-1001	242	11	indicated	indicate	VERB
ijtc-1001	242	12	by	by	ADP
ijtc-1001	242	13	dac	dac	NOUN
ijtc-1001	242	14	,	,	PUNCT
ijtc-1001	242	15	exhibits	exhibit	VERB
ijtc-1001	242	16	a	a	DET
ijtc-1001	242	17	positive	positive	ADJ
ijtc-1001	242	18	impact	impact	NOUN
ijtc-1001	242	19	on	on	ADP
ijtc-1001	242	20	esg	esg	NOUN
ijtc-1001	242	21	performance	performance	NOUN
ijtc-1001	242	22	.	.	PUNCT
ijtc-1001	243	1	(	(	PUNCT
ijtc-1001	243	2	4	4	X
ijtc-1001	243	3	)	)	PUNCT
ijtc-1001	243	4	real	real	ADJ
ijtc-1001	243	5	earnings	earning	NOUN
ijtc-1001	243	6	management	management	NOUN
ijtc-1001	243	7	,	,	PUNCT
ijtc-1001	243	8	specifically	specifically	ADV
ijtc-1001	243	9	via	via	ADP
ijtc-1001	243	10	abncfo	abncfo	ADJ
ijtc-1001	243	11	and	and	CCONJ
ijtc-1001	243	12	abndisc	abndisc	NOUN
ijtc-1001	243	13	proxies	proxy	NOUN
ijtc-1001	243	14	,	,	PUNCT
ijtc-1001	243	15	significantly	significantly	ADV
ijtc-1001	243	16	enhances	enhance	VERB
ijtc-1001	243	17	esg	esg	NOUN
ijtc-1001	243	18	performance	performance	NOUN
ijtc-1001	243	19	.	.	PUNCT
ijtc-1001	244	1	however	however	ADV
ijtc-1001	244	2	,	,	PUNCT
ijtc-1001	244	3	employing	employ	VERB
ijtc-1001	244	4	the	the	DET
ijtc-1001	244	5	abnprod	abnprod	NOUN
ijtc-1001	244	6	proxy	proxy	NOUN
ijtc-1001	244	7	demonstrates	demonstrate	VERB
ijtc-1001	244	8	a	a	DET
ijtc-1001	244	9	positive	positive	ADJ
ijtc-1001	244	10	yet	yet	ADV
ijtc-1001	244	11	insignificant	insignificant	ADJ
ijtc-1001	244	12	effect	effect	NOUN
ijtc-1001	244	13	on	on	ADP
ijtc-1001	244	14	esg	esg	PROPN
ijtc-1001	244	15	performance	performance	NOUN
ijtc-1001	244	16	.	.	PUNCT
ijtc-1001	245	1	the	the	DET
ijtc-1001	245	2	theoretical	theoretical	ADJ
ijtc-1001	245	3	implications	implication	NOUN
ijtc-1001	245	4	of	of	ADP
ijtc-1001	245	5	this	this	DET
ijtc-1001	245	6	study	study	NOUN
ijtc-1001	245	7	provide	provide	VERB
ijtc-1001	245	8	additional	additional	ADJ
ijtc-1001	245	9	empirical	empirical	ADJ
ijtc-1001	245	10	evidence	evidence	NOUN
ijtc-1001	245	11	related	relate	VERB
ijtc-1001	245	12	to	to	ADP
ijtc-1001	245	13	agency	agency	NOUN
ijtc-1001	245	14	theory	theory	NOUN
ijtc-1001	245	15	,	,	PUNCT
ijtc-1001	245	16	emphasizing	emphasize	VERB
ijtc-1001	245	17	the	the	DET
ijtc-1001	245	18	divergence	divergence	NOUN
ijtc-1001	245	19	of	of	ADP
ijtc-1001	245	20	interests	interest	NOUN
ijtc-1001	245	21	between	between	ADP
ijtc-1001	245	22	owners	owner	NOUN
ijtc-1001	245	23	and	and	CCONJ
ijtc-1001	245	24	management	management	NOUN
ijtc-1001	245	25	.	.	PUNCT
ijtc-1001	246	1	it	it	PRON
ijtc-1001	246	2	underlines	underline	VERB
ijtc-1001	246	3	that	that	SCONJ
ijtc-1001	246	4	management	management	NOUN
ijtc-1001	246	5	resorts	resort	NOUN
ijtc-1001	246	6	to	to	ADP
ijtc-1001	246	7	both	both	CCONJ
ijtc-1001	246	8	real	real	ADJ
ijtc-1001	246	9	and	and	CCONJ
ijtc-1001	246	10	accrual	accrual	ADJ
ijtc-1001	246	11	earnings	earning	NOUN
ijtc-1001	246	12	management	management	NOUN
ijtc-1001	246	13	to	to	PART
ijtc-1001	246	14	achieve	achieve	VERB
ijtc-1001	246	15	predetermined	predetermine	VERB
ijtc-1001	246	16	financial	financial	ADJ
ijtc-1001	246	17	targets	target	NOUN
ijtc-1001	246	18	.	.	PUNCT
ijtc-1001	247	1	moreover	moreover	ADV
ijtc-1001	247	2	,	,	PUNCT
ijtc-1001	247	3	agency	agency	NOUN
ijtc-1001	247	4	theory	theory	NOUN
ijtc-1001	247	5	elucidates	elucidate	VERB
ijtc-1001	247	6	the	the	DET
ijtc-1001	247	7	interplay	interplay	NOUN
ijtc-1001	247	8	between	between	ADP
ijtc-1001	247	9	earnings	earning	NOUN
ijtc-1001	247	10	management	management	NOUN
ijtc-1001	247	11	and	and	CCONJ
ijtc-1001	247	12	esg	esg	NOUN
ijtc-1001	247	13	,	,	PUNCT
ijtc-1001	247	14	emphasizing	emphasize	VERB
ijtc-1001	247	15	that	that	SCONJ
ijtc-1001	247	16	companies	company	NOUN
ijtc-1001	247	17	should	should	AUX
ijtc-1001	247	18	prioritize	prioritize	VERB
ijtc-1001	247	19	their	their	PRON
ijtc-1001	247	20	social	social	ADJ
ijtc-1001	247	21	,	,	PUNCT
ijtc-1001	247	22	environmental	environmental	ADJ
ijtc-1001	247	23	,	,	PUNCT
ijtc-1001	247	24	and	and	CCONJ
ijtc-1001	247	25	governance	governance	NOUN
ijtc-1001	247	26	responsibilities	responsibility	NOUN
ijtc-1001	247	27	to	to	PART
ijtc-1001	247	28	establish	establish	VERB
ijtc-1001	247	29	credibility	credibility	NOUN
ijtc-1001	247	30	and	and	CCONJ
ijtc-1001	247	31	demonstrate	demonstrate	VERB
ijtc-1001	247	32	concern	concern	NOUN
ijtc-1001	247	33	for	for	ADP
ijtc-1001	247	34	societal	societal	ADJ
ijtc-1001	247	35	interests	interest	NOUN
ijtc-1001	247	36	.	.	PUNCT
ijtc-1001	248	1	such	such	ADJ
ijtc-1001	248	2	initiatives	initiative	NOUN
ijtc-1001	248	3	foster	foster	ADJ
ijtc-1001	248	4	trust	trust	NOUN
ijtc-1001	248	5	and	and	CCONJ
ijtc-1001	248	6	support	support	NOUN
ijtc-1001	248	7	from	from	ADP
ijtc-1001	248	8	society	society	NOUN
ijtc-1001	248	9	,	,	PUNCT
ijtc-1001	248	10	ultimately	ultimately	ADV
ijtc-1001	248	11	bolstering	bolster	VERB
ijtc-1001	248	12	the	the	DET
ijtc-1001	248	13	company	company	NOUN
ijtc-1001	248	14	's	's	PART
ijtc-1001	248	15	longterm	longterm	NOUN
ijtc-1001	248	16	viability	viability	NOUN
ijtc-1001	248	17	.	.	PUNCT
ijtc-1001	249	1	the	the	DET
ijtc-1001	249	2	practical	practical	ADJ
ijtc-1001	249	3	implication	implication	NOUN
ijtc-1001	249	4	of	of	ADP
ijtc-1001	249	5	this	this	DET
ijtc-1001	249	6	research	research	NOUN
ijtc-1001	249	7	is	be	AUX
ijtc-1001	249	8	that	that	SCONJ
ijtc-1001	249	9	when	when	SCONJ
ijtc-1001	249	10	the	the	DET
ijtc-1001	249	11	company	company	NOUN
ijtc-1001	249	12	has	have	VERB
ijtc-1001	249	13	a	a	DET
ijtc-1001	249	14	high	high	ADJ
ijtc-1001	249	15	esg	esg	NOUN
ijtc-1001	249	16	score	score	NOUN
ijtc-1001	249	17	which	which	PRON
ijtc-1001	249	18	reflects	reflect	VERB
ijtc-1001	249	19	the	the	DET
ijtc-1001	249	20	uncertainty	uncertainty	NOUN
ijtc-1001	249	21	of	of	ADP
ijtc-1001	249	22	the	the	DET
ijtc-1001	249	23	company	company	NOUN
ijtc-1001	249	24	's	's	PART
ijtc-1001	249	25	future	future	ADJ
ijtc-1001	249	26	operations	operation	NOUN
ijtc-1001	249	27	,	,	PUNCT
ijtc-1001	249	28	the	the	DET
ijtc-1001	249	29	company	company	NOUN
ijtc-1001	249	30	tends	tend	VERB
ijtc-1001	249	31	to	to	PART
ijtc-1001	249	32	carry	carry	VERB
ijtc-1001	249	33	out	out	ADP
ijtc-1001	249	34	real	real	ADJ
ijtc-1001	249	35	earnings	earning	NOUN
ijtc-1001	249	36	management	management	NOUN
ijtc-1001	249	37	in	in	ADP
ijtc-1001	249	38	the	the	DET
ijtc-1001	249	39	form	form	NOUN
ijtc-1001	249	40	of	of	ADP
ijtc-1001	249	41	abnormal	abnormal	ADJ
ijtc-1001	249	42	cash	cash	NOUN
ijtc-1001	249	43	flow	flow	NOUN
ijtc-1001	249	44	operations	operation	NOUN
ijtc-1001	249	45	(	(	PUNCT
ijtc-1001	249	46	abncfo	abncfo	ADJ
ijtc-1001	249	47	)	)	PUNCT
ijtc-1001	249	48	and	and	CCONJ
ijtc-1001	249	49	abnormal	abnormal	ADJ
ijtc-1001	249	50	discretionary	discretionary	ADJ
ijtc-1001	249	51	expenses	expense	NOUN
ijtc-1001	249	52	(	(	PUNCT
ijtc-1001	249	53	abndisc	abndisc	PROPN
ijtc-1001	249	54	)	)	PUNCT
ijtc-1001	249	55	.	.	PUNCT
ijtc-1001	250	1	companies	company	NOUN
ijtc-1001	250	2	tend	tend	VERB
ijtc-1001	250	3	to	to	PART
ijtc-1001	250	4	carry	carry	VERB
ijtc-1001	250	5	out	out	ADP
ijtc-1001	250	6	real	real	ADJ
ijtc-1001	250	7	earnings	earning	NOUN
ijtc-1001	250	8	management	management	NOUN
ijtc-1001	250	9	on	on	ADP
ijtc-1001	250	10	abnormal	abnormal	ADJ
ijtc-1001	250	11	cash	cash	NOUN
ijtc-1001	250	12	flow	flow	NOUN
ijtc-1001	250	13	operations	operation	NOUN
ijtc-1001	250	14	(	(	PUNCT
ijtc-1001	250	15	abncfo	abncfo	ADJ
ijtc-1001	250	16	)	)	PUNCT
ijtc-1001	250	17	related	relate	VERB
ijtc-1001	250	18	to	to	ADP
ijtc-1001	250	19	the	the	DET
ijtc-1001	250	20	uncertainty	uncertainty	NOUN
ijtc-1001	250	21	about	about	ADP
ijtc-1001	250	22	the	the	DET
ijtc-1001	250	23	company	company	NOUN
ijtc-1001	250	24	's	's	PART
ijtc-1001	250	25	cash	cash	NOUN
ijtc-1001	250	26	flow	flow	NOUN
ijtc-1001	250	27	that	that	PRON
ijtc-1001	250	28	will	will	AUX
ijtc-1001	250	29	be	be	AUX
ijtc-1001	250	30	received	receive	VERB
ijtc-1001	250	31	in	in	ADP
ijtc-1001	250	32	the	the	DET
ijtc-1001	250	33	future	future	NOUN
ijtc-1001	250	34	,	,	PUNCT
ijtc-1001	250	35	while	while	SCONJ
ijtc-1001	250	36	real	real	ADJ
ijtc-1001	250	37	earnings	earning	NOUN
ijtc-1001	250	38	management	management	NOUN
ijtc-1001	250	39	in	in	ADP
ijtc-1001	250	40	the	the	DET
ijtc-1001	250	41	form	form	NOUN
ijtc-1001	250	42	of	of	ADP
ijtc-1001	250	43	abnormal	abnormal	ADJ
ijtc-1001	250	44	discretionary	discretionary	ADJ
ijtc-1001	250	45	expenses	expense	NOUN
ijtc-1001	250	46	(	(	PUNCT
ijtc-1001	250	47	abndisc	abndisc	PROPN
ijtc-1001	250	48	)	)	PUNCT
ijtc-1001	250	49	is	be	AUX
ijtc-1001	250	50	carried	carry	VERB
ijtc-1001	250	51	out	out	ADP
ijtc-1001	250	52	as	as	ADP
ijtc-1001	250	53	an	an	DET
ijtc-1001	250	54	effort	effort	NOUN
ijtc-1001	250	55	by	by	ADP
ijtc-1001	250	56	the	the	DET
ijtc-1001	250	57	company	company	NOUN
ijtc-1001	250	58	to	to	PART
ijtc-1001	250	59	increase	increase	VERB
ijtc-1001	250	60	profit	profit	NOUN
ijtc-1001	250	61	figures	figure	NOUN
ijtc-1001	250	62	when	when	SCONJ
ijtc-1001	250	63	the	the	DET
ijtc-1001	250	64	company	company	NOUN
ijtc-1001	250	65	has	have	VERB
ijtc-1001	250	66	high	high	ADJ
ijtc-1001	250	67	uncertainty	uncertainty	NOUN
ijtc-1001	250	68	,	,	PUNCT
ijtc-1001	250	69	by	by	ADP
ijtc-1001	250	70	reducing	reduce	VERB
ijtc-1001	250	71	advertising	advertising	NOUN
ijtc-1001	250	72	costs	cost	NOUN
ijtc-1001	250	73	,	,	PUNCT
ijtc-1001	250	74	cost	cost	NOUN
ijtc-1001	250	75	of	of	ADP
ijtc-1001	250	76	revenue	revenue	NOUN
ijtc-1001	250	77	,	,	PUNCT
ijtc-1001	250	78	general	general	ADJ
ijtc-1001	250	79	and	and	CCONJ
ijtc-1001	250	80	administrative	administrative	ADJ
ijtc-1001	250	81	expenses	expense	NOUN
ijtc-1001	250	82	and	and	CCONJ
ijtc-1001	250	83	research	research	NOUN
ijtc-1001	250	84	costs	cost	NOUN
ijtc-1001	250	85	.	.	PUNCT
ijtc-1001	251	1	this	this	DET
ijtc-1001	251	2	study	study	NOUN
ijtc-1001	251	3	is	be	AUX
ijtc-1001	251	4	also	also	ADV
ijtc-1001	251	5	expected	expect	VERB
ijtc-1001	251	6	to	to	PART
ijtc-1001	251	7	provide	provide	VERB
ijtc-1001	251	8	evidence	evidence	NOUN
ijtc-1001	251	9	of	of	ADP
ijtc-1001	251	10	differences	difference	NOUN
ijtc-1001	251	11	in	in	ADP
ijtc-1001	251	12	accrual	accrual	ADJ
ijtc-1001	251	13	earnings	earning	NOUN
ijtc-1001	251	14	management	management	NOUN
ijtc-1001	251	15	and	and	CCONJ
ijtc-1001	251	16	real	real	ADJ
ijtc-1001	251	17	earnings	earning	NOUN
ijtc-1001	251	18	management	management	NOUN
ijtc-1001	251	19	in	in	ADP
ijtc-1001	251	20	the	the	DET
ijtc-1001	251	21	esg	esg	PROPN
ijtc-1001	251	22	score	score	NOUN
ijtc-1001	251	23	criteria	criterion	NOUN
ijtc-1001	251	24	group	group	NOUN
ijtc-1001	251	25	by	by	ADP
ijtc-1001	251	26	companies	company	NOUN
ijtc-1001	251	27	on	on	ADP
ijtc-1001	251	28	the	the	DET
ijtc-1001	251	29	esg	esg	PROPN
ijtc-1001	251	30	score	score	NOUN
ijtc-1001	251	31	ranking	ranking	NOUN
ijtc-1001	251	32	.	.	PUNCT
ijtc-1001	252	1	where	where	SCONJ
ijtc-1001	252	2	it	it	PRON
ijtc-1001	252	3	can	can	AUX
ijtc-1001	252	4	be	be	AUX
ijtc-1001	252	5	a	a	DET
ijtc-1001	252	6	consideration	consideration	NOUN
ijtc-1001	252	7	for	for	ADP
ijtc-1001	252	8	companies	company	NOUN
ijtc-1001	252	9	that	that	PRON
ijtc-1001	252	10	have	have	AUX
ijtc-1001	252	11	not	not	PART
ijtc-1001	252	12	reported	report	VERB
ijtc-1001	252	13	esg	esg	PROPN
ijtc-1001	252	14	scores	score	NOUN
ijtc-1001	252	15	,	,	PUNCT
ijtc-1001	252	16	to	to	PART
ijtc-1001	252	17	immediately	immediately	ADV
ijtc-1001	252	18	report	report	VERB
ijtc-1001	252	19	esg	esg	PROPN
ijtc-1001	252	20	scores	score	NOUN
ijtc-1001	252	21	,	,	PUNCT
ijtc-1001	252	22	because	because	SCONJ
ijtc-1001	252	23	companies	company	NOUN
ijtc-1001	252	24	that	that	PRON
ijtc-1001	252	25	report	report	VERB
ijtc-1001	252	26	esg	esg	PROPN
ijtc-1001	252	27	scores	score	NOUN
ijtc-1001	252	28	have	have	VERB
ijtc-1001	252	29	a	a	DET
ijtc-1001	252	30	better	well	ADJ
ijtc-1001	252	31	level	level	NOUN
ijtc-1001	252	32	of	of	ADP
ijtc-1001	252	33	transparency	transparency	NOUN
ijtc-1001	252	34	in	in	ADP
ijtc-1001	252	35	their	their	PRON
ijtc-1001	252	36	financial	financial	ADJ
ijtc-1001	252	37	statements	statement	NOUN
ijtc-1001	252	38	,	,	PUNCT
ijtc-1001	252	39	which	which	PRON
ijtc-1001	252	40	can	can	AUX
ijtc-1001	252	41	support	support	VERB
ijtc-1001	252	42	to	to	PART
ijtc-1001	252	43	bring	bring	VERB
ijtc-1001	252	44	together	together	ADV
ijtc-1001	252	45	the	the	DET
ijtc-1001	252	46	expectations	expectation	NOUN
ijtc-1001	252	47	desired	desire	VERB
ijtc-1001	252	48	by	by	ADP
ijtc-1001	252	49	investors	investor	NOUN
ijtc-1001	252	50	and	and	CCONJ
ijtc-1001	252	51	those	those	PRON
ijtc-1001	252	52	desired	desire	VERB
ijtc-1001	252	53	by	by	ADP
ijtc-1001	252	54	the	the	DET
ijtc-1001	252	55	company	company	NOUN
ijtc-1001	252	56	.	.	PUNCT
ijtc-1001	253	1	reference	reference	NOUN
ijtc-1001	253	2	adams	adams	PROPN
ijtc-1001	253	3	,	,	PUNCT
ijtc-1001	253	4	m.	m.	PROPN
ijtc-1001	253	5	b.	b.	PROPN
ijtc-1001	253	6	(	(	PUNCT
ijtc-1001	253	7	1994	1994	NUM
ijtc-1001	253	8	)	)	PUNCT
ijtc-1001	253	9	.	.	PUNCT
ijtc-1001	254	1	agency	agency	NOUN
ijtc-1001	254	2	theory	theory	NOUN
ijtc-1001	254	3	and	and	CCONJ
ijtc-1001	254	4	the	the	DET
ijtc-1001	254	5	internal	internal	ADJ
ijtc-1001	254	6	audit	audit	NOUN
ijtc-1001	254	7	.	.	PUNCT
ijtc-1001	255	1	managerial	managerial	ADJ
ijtc-1001	255	2	auditing	auditing	NOUN
ijtc-1001	255	3	journal	journal	NOUN
ijtc-1001	255	4	,	,	PUNCT
ijtc-1001	255	5	9(8	9(8	NUM
ijtc-1001	255	6	)	)	PUNCT
ijtc-1001	255	7	,	,	PUNCT
ijtc-1001	255	8	8	8	NUM
ijtc-1001	255	9	–	–	SYM
ijtc-1001	255	10	12	12	NUM
ijtc-1001	255	11	.	.	PUNCT
ijtc-1001	256	1	https://doi.org/10.1108/02686909410071133	https://doi.org/10.1108/02686909410071133	NOUN
ijtc-1001	256	2	almubarak	almubarak	PROPN
ijtc-1001	256	3	,	,	PUNCT
ijtc-1001	256	4	w.	w.	PROPN
ijtc-1001	256	5	i.	i.	PROPN
ijtc-1001	256	6	,	,	PUNCT
ijtc-1001	256	7	chebbi	chebbi	PROPN
ijtc-1001	256	8	,	,	PUNCT
ijtc-1001	256	9	k.	k.	PROPN
ijtc-1001	256	10	,	,	PUNCT
ijtc-1001	256	11	&	&	CCONJ
ijtc-1001	256	12	ammer	ammer	NOUN
ijtc-1001	256	13	,	,	PUNCT
ijtc-1001	256	14	m.	m.	NOUN
ijtc-1001	256	15	a.	a.	NOUN
ijtc-1001	256	16	(	(	PUNCT
ijtc-1001	256	17	2023	2023	NUM
ijtc-1001	256	18	)	)	PUNCT
ijtc-1001	256	19	.	.	PUNCT
ijtc-1001	257	1	unveiling	unveil	VERB
ijtc-1001	257	2	the	the	DET
ijtc-1001	257	3	connection	connection	NOUN
ijtc-1001	257	4	among	among	ADP
ijtc-1001	257	5	esg	esg	PROPN
ijtc-1001	257	6	,	,	PUNCT
ijtc-1001	257	7	earnings	earning	NOUN
ijtc-1001	257	8	management	management	NOUN
ijtc-1001	257	9	,	,	PUNCT
ijtc-1001	257	10	and	and	CCONJ
ijtc-1001	257	11	financial	financial	ADJ
ijtc-1001	257	12	distress	distress	NOUN
ijtc-1001	257	13	:	:	PUNCT
ijtc-1001	257	14	insights	insight	NOUN
ijtc-1001	257	15	from	from	ADP
ijtc-1001	257	16	an	an	DET
ijtc-1001	257	17	emerging	emerge	VERB
ijtc-1001	257	18	market	market	NOUN
ijtc-1001	257	19	.	.	PUNCT
ijtc-1001	258	1	in	in	ADP
ijtc-1001	258	2	sustainability	sustainability	NOUN
ijtc-1001	258	3	(	(	PUNCT
ijtc-1001	258	4	switzerland	switzerland	PROPN
ijtc-1001	258	5	)	)	PUNCT
ijtc-1001	258	6	(	(	PUNCT
ijtc-1001	258	7	vol	vol	NOUN
ijtc-1001	258	8	.	.	PROPN
ijtc-1001	258	9	15	15	NUM
ijtc-1001	258	10	,	,	PUNCT
ijtc-1001	258	11	issue	issue	NOUN
ijtc-1001	258	12	16	16	NUM
ijtc-1001	258	13	)	)	PUNCT
ijtc-1001	258	14	.	.	PUNCT
ijtc-1001	259	1	mdpi.com	mdpi.com	X
ijtc-1001	259	2	.	.	PUNCT
ijtc-1001	260	1	https://doi.org/10.3390/su151612348	https://doi.org/10.3390/su151612348	NUM
ijtc-1001	260	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1001	260	3	the	the	DET
ijtc-1001	260	4	effect	effect	NOUN
ijtc-1001	260	5	of	of	ADP
ijtc-1001	260	6	accrual	accrual	ADJ
ijtc-1001	260	7	earnings	earning	NOUN
ijtc-1001	260	8	management	management	NOUN
ijtc-1001	260	9	and	and	CCONJ
ijtc-1001	260	10	real	real	ADJ
ijtc-1001	260	11	earnings	earning	NOUN
ijtc-1001	260	12	management	management	NOUN
ijtc-1001	260	13	on	on	ADP
ijtc-1001	260	14	environmental	environmental	ADJ
ijtc-1001	260	15	,	,	PUNCT
ijtc-1001	260	16	social	social	ADJ
ijtc-1001	260	17	,	,	PUNCT
ijtc-1001	260	18	and	and	CCONJ
ijtc-1001	260	19	governance	governance	NOUN
ijtc-1001	260	20	(	(	PUNCT
ijtc-1001	260	21	esg	esg	NOUN
ijtc-1001	260	22	)	)	PUNCT
ijtc-1001	260	23	reporting	reporting	NOUN
ijtc-1001	260	24	performance	performance	NOUN
ijtc-1001	260	25	fadhilah	fadhilah	NOUN
ijtc-1001	260	26	and	and	CCONJ
ijtc-1001	260	27	suranta	suranta	VERB
ijtc-1001	260	28	93	93	NUM
ijtc-1001	260	29	|	|	ADV
ijtc-1001	260	30	ilomata	ilomata	PROPN
ijtc-1001	260	31	international	international	ADJ
ijtc-1001	260	32	journal	journal	NOUN
ijtc-1001	260	33	of	of	ADP
ijtc-1001	260	34	tax	tax	PROPN
ijtc-1001	260	35	&	&	CCONJ
ijtc-1001	260	36	accounting	accounting	PROPN
ijtc-1001	260	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1001	260	38	amertha	amertha	PROPN
ijtc-1001	260	39	,	,	PUNCT
ijtc-1001	260	40	i.	i.	PROPN
ijtc-1001	260	41	s.	s.	PROPN
ijtc-1001	260	42	p.	p.	PROPN
ijtc-1001	260	43	(	(	PUNCT
ijtc-1001	260	44	2013	2013	NUM
ijtc-1001	260	45	)	)	PUNCT
ijtc-1001	260	46	.	.	PUNCT
ijtc-1001	261	1	pengaruh	pengaruh	NOUN
ijtc-1001	261	2	return	return	VERB
ijtc-1001	261	3	on	on	ADP
ijtc-1001	261	4	asset	asset	NOUN
ijtc-1001	261	5	pada	pada	NOUN
ijtc-1001	261	6	praktik	praktik	PROPN
ijtc-1001	261	7	manajemen	manajeman	NOUN
ijtc-1001	261	8	laba	laba	PROPN
ijtc-1001	261	9	dengan	dengan	PROPN
ijtc-1001	261	10	moderasi	moderasi	PROPN
ijtc-1001	261	11	corporate	corporate	ADJ
ijtc-1001	261	12	governance	governance	NOUN
ijtc-1001	261	13	.	.	PUNCT
ijtc-1001	262	1	e	e	X
ijtc-1001	262	2	-	-	ADJ
ijtc-1001	262	3	jurnal	jurnal	ADJ
ijtc-1001	262	4	akuntansi	akuntansi	PROPN
ijtc-1001	262	5	universitas	universita	NOUN
ijtc-1001	262	6	udayana	udayana	PROPN
ijtc-1001	262	7	,	,	PUNCT
ijtc-1001	262	8	4(2	4(2	NUM
ijtc-1001	262	9	)	)	PUNCT
ijtc-1001	262	10	,	,	PUNCT
ijtc-1001	262	11	373–387	373–387	NUM
ijtc-1001	262	12	.	.	PUNCT
ijtc-1001	263	1	andriani	andriani	PROPN
ijtc-1001	263	2	,	,	PUNCT
ijtc-1001	263	3	n.	n.	NOUN
ijtc-1001	263	4	,	,	PUNCT
ijtc-1001	263	5	&	&	CCONJ
ijtc-1001	263	6	arsjah	arsjah	PROPN
ijtc-1001	263	7	,	,	PUNCT
ijtc-1001	263	8	r.	r.	PROPN
ijtc-1001	263	9	j.	j.	PROPN
ijtc-1001	263	10	(	(	PUNCT
ijtc-1001	263	11	2022	2022	NUM
ijtc-1001	263	12	)	)	PUNCT
ijtc-1001	263	13	.	.	PUNCT
ijtc-1001	264	1	pengaruh	pengaruh	NOUN
ijtc-1001	264	2	intellectual	intellectual	ADJ
ijtc-1001	264	3	capital	capital	PROPN
ijtc-1001	264	4	dan	dan	PROPN
ijtc-1001	264	5	esg	esg	PROPN
ijtc-1001	264	6	terhadap	terhadap	PROPN
ijtc-1001	264	7	manajemen	manajeman	NOUN
ijtc-1001	264	8	laba	laba	PROPN
ijtc-1001	264	9	yang	yang	PROPN
ijtc-1001	264	10	dimoderasi	dimoderasi	PROPN
ijtc-1001	264	11	oleh	oleh	PROPN
ijtc-1001	264	12	profitabilitas	profitabilita	NOUN
ijtc-1001	264	13	.	.	PUNCT
ijtc-1001	265	1	jurnal	jurnal	ADJ
ijtc-1001	265	2	ekonomi	ekonomi	PROPN
ijtc-1001	265	3	trisakti	trisakti	PROPN
ijtc-1001	265	4	,	,	PUNCT
ijtc-1001	265	5	2(2	2(2	NUM
ijtc-1001	265	6	)	)	PUNCT
ijtc-1001	265	7	,	,	PUNCT
ijtc-1001	265	8	595–610	595–610	NUM
ijtc-1001	265	9	.	.	PUNCT
ijtc-1001	266	1	https://doi.org/10.25105/jet.v2i2.14646	https://doi.org/10.25105/jet.v2i2.14646	PROPN
ijtc-1001	266	2	araújo	araújo	PROPN
ijtc-1001	266	3	mendes	mende	NOUN
ijtc-1001	266	4	,	,	PUNCT
ijtc-1001	266	5	c.	c.	PROPN
ijtc-1001	266	6	,	,	PUNCT
ijtc-1001	266	7	lima	lima	PROPN
ijtc-1001	266	8	rodrigues	rodrigues	PROPN
ijtc-1001	266	9	,	,	PUNCT
ijtc-1001	266	10	l.	l.	PROPN
ijtc-1001	266	11	,	,	PUNCT
ijtc-1001	266	12	&	&	CCONJ
ijtc-1001	266	13	parte	parte	PROPN
ijtc-1001	266	14	esteban	esteban	PROPN
ijtc-1001	266	15	,	,	PUNCT
ijtc-1001	266	16	l.	l.	PROPN
ijtc-1001	266	17	(	(	PUNCT
ijtc-1001	266	18	2012	2012	NUM
ijtc-1001	266	19	)	)	PUNCT
ijtc-1001	266	20	.	.	PUNCT
ijtc-1001	267	1	evidence	evidence	NOUN
ijtc-1001	267	2	of	of	ADP
ijtc-1001	267	3	earnings	earning	NOUN
ijtc-1001	267	4	management	management	NOUN
ijtc-1001	267	5	using	use	VERB
ijtc-1001	267	6	accruals	accrual	NOUN
ijtc-1001	267	7	as	as	ADP
ijtc-1001	267	8	a	a	DET
ijtc-1001	267	9	measure	measure	NOUN
ijtc-1001	267	10	of	of	ADP
ijtc-1001	267	11	accounting	accounting	NOUN
ijtc-1001	267	12	discretion	discretion	NOUN
ijtc-1001	267	13	.	.	PUNCT
ijtc-1001	268	1	tékhne	tékhne	PROPN
ijtc-1001	268	2	review	review	PROPN
ijtc-1001	268	3	of	of	ADP
ijtc-1001	268	4	applied	apply	VERB
ijtc-1001	268	5	management	management	NOUN
ijtc-1001	268	6	studies	study	NOUN
ijtc-1001	268	7	,	,	PUNCT
ijtc-1001	268	8	10(1	10(1	NUM
ijtc-1001	268	9	)	)	PUNCT
ijtc-1001	268	10	,	,	PUNCT
ijtc-1001	268	11	3–14	3–14	PROPN
ijtc-1001	268	12	.	.	PUNCT
ijtc-1001	268	13	arbi	arbi	PROPN
ijtc-1001	268	14	,	,	PUNCT
ijtc-1001	268	15	p.	p.	NOUN
ijtc-1001	268	16	m.	m.	NOUN
ijtc-1001	268	17	,	,	PUNCT
ijtc-1001	268	18	cheisviyanny	cheisviyanny	PROPN
ijtc-1001	268	19	,	,	PUNCT
ijtc-1001	268	20	c.	c.	PROPN
ijtc-1001	268	21	,	,	PUNCT
ijtc-1001	268	22	&	&	CCONJ
ijtc-1001	268	23	septiari	septiari	PROPN
ijtc-1001	268	24	,	,	PUNCT
ijtc-1001	268	25	d.	d.	PROPN
ijtc-1001	268	26	(	(	PUNCT
ijtc-1001	268	27	2022	2022	NUM
ijtc-1001	268	28	)	)	PUNCT
ijtc-1001	268	29	.	.	PUNCT
ijtc-1001	269	1	pengaruh	pengaruh	NOUN
ijtc-1001	269	2	manajemen	manajeman	NOUN
ijtc-1001	269	3	laba	laba	PROPN
ijtc-1001	269	4	riil	riil	PROPN
ijtc-1001	269	5	terhadap	terhadap	PROPN
ijtc-1001	269	6	audit	audit	NOUN
ijtc-1001	269	7	fee	fee	NOUN
ijtc-1001	269	8	:	:	PUNCT
ijtc-1001	269	9	studi	studi	PROPN
ijtc-1001	269	10	empiris	empiris	PROPN
ijtc-1001	269	11	pada	pada	PROPN
ijtc-1001	269	12	perusahaan	perusahaan	PROPN
ijtc-1001	269	13	yang	yang	PROPN
ijtc-1001	269	14	terdaftar	terdaftar	PROPN
ijtc-1001	269	15	di	di	PROPN
ijtc-1001	269	16	bursa	bursa	PROPN
ijtc-1001	269	17	efek	efek	NOUN
ijtc-1001	269	18	indonesia	indonesia	PROPN
ijtc-1001	269	19	tahun	tahun	PROPN
ijtc-1001	269	20	20152019	20152019	NUM
ijtc-1001	269	21	.	.	PUNCT
ijtc-1001	270	1	jurnal	jurnal	ADJ
ijtc-1001	270	2	eksplorasi	eksplorasi	PROPN
ijtc-1001	270	3	akuntansi	akuntansi	PROPN
ijtc-1001	270	4	,	,	PUNCT
ijtc-1001	270	5	4(3	4(3	NUM
ijtc-1001	270	6	)	)	PUNCT
ijtc-1001	270	7	,	,	PUNCT
ijtc-1001	270	8	598–610	598–610	NUM
ijtc-1001	270	9	.	.	PUNCT
ijtc-1001	271	1	https://doi.org/10.24036/jea.v4i3.542	https://doi.org/10.24036/jea.v4i3.542	NOUN
ijtc-1001	271	2	chouaibi	chouaibi	NOUN
ijtc-1001	271	3	,	,	PUNCT
ijtc-1001	271	4	y.	y.	PROPN
ijtc-1001	271	5	,	,	PUNCT
ijtc-1001	271	6	&	&	CCONJ
ijtc-1001	271	7	zouari	zouari	PROPN
ijtc-1001	271	8	,	,	PUNCT
ijtc-1001	271	9	g.	g.	PROPN
ijtc-1001	271	10	(	(	PUNCT
ijtc-1001	271	11	2022	2022	NUM
ijtc-1001	271	12	)	)	PUNCT
ijtc-1001	271	13	.	.	PUNCT
ijtc-1001	272	1	the	the	DET
ijtc-1001	272	2	mediating	mediate	VERB
ijtc-1001	272	3	role	role	NOUN
ijtc-1001	272	4	of	of	ADP
ijtc-1001	272	5	real	real	ADJ
ijtc-1001	272	6	earnings	earning	NOUN
ijtc-1001	272	7	management	management	NOUN
ijtc-1001	272	8	in	in	ADP
ijtc-1001	272	9	the	the	DET
ijtc-1001	272	10	relationship	relationship	NOUN
ijtc-1001	272	11	between	between	ADP
ijtc-1001	272	12	csr	csr	NOUN
ijtc-1001	272	13	practices	practice	NOUN
ijtc-1001	272	14	and	and	CCONJ
ijtc-1001	272	15	cost	cost	NOUN
ijtc-1001	272	16	of	of	ADP
ijtc-1001	272	17	equity	equity	NOUN
ijtc-1001	272	18	:	:	PUNCT
ijtc-1001	272	19	evidence	evidence	NOUN
ijtc-1001	272	20	from	from	ADP
ijtc-1001	272	21	european	european	PROPN
ijtc-1001	272	22	esg	esg	PROPN
ijtc-1001	272	23	data	data	PROPN
ijtc-1001	272	24	.	.	PUNCT
ijtc-1001	273	1	euromed	euromed	PROPN
ijtc-1001	273	2	journal	journal	PROPN
ijtc-1001	273	3	of	of	ADP
ijtc-1001	273	4	business	business	NOUN
ijtc-1001	273	5	.	.	PUNCT
ijtc-1001	274	1	https://doi.org/10.1108/emjb-12-2021-0183	https://doi.org/10.1108/emjb-12-2021-0183	PROPN
ijtc-1001	274	2	donaldson	donaldson	PROPN
ijtc-1001	274	3	,	,	PUNCT
ijtc-1001	274	4	l.	l.	PROPN
ijtc-1001	274	5	,	,	PUNCT
ijtc-1001	274	6	&	&	CCONJ
ijtc-1001	274	7	davis	davis	PROPN
ijtc-1001	274	8	,	,	PUNCT
ijtc-1001	274	9	j.	j.	PROPN
ijtc-1001	274	10	h.	h.	PROPN
ijtc-1001	274	11	(	(	PUNCT
ijtc-1001	274	12	1991	1991	NUM
ijtc-1001	274	13	)	)	PUNCT
ijtc-1001	274	14	.	.	PUNCT
ijtc-1001	275	1	stewardship	stewardship	NOUN
ijtc-1001	275	2	theory	theory	NOUN
ijtc-1001	275	3	or	or	CCONJ
ijtc-1001	275	4	agency	agency	NOUN
ijtc-1001	275	5	theory	theory	NOUN
ijtc-1001	275	6	:	:	PUNCT
ijtc-1001	275	7	ceo	ceo	NOUN
ijtc-1001	275	8	governance	governance	NOUN
ijtc-1001	275	9	and	and	CCONJ
ijtc-1001	275	10	shareholder	shareholder	NOUN
ijtc-1001	275	11	returns	return	NOUN
ijtc-1001	275	12	.	.	PUNCT
ijtc-1001	276	1	australian	australian	ADJ
ijtc-1001	276	2	journal	journal	NOUN
ijtc-1001	276	3	of	of	ADP
ijtc-1001	276	4	management	management	NOUN
ijtc-1001	276	5	,	,	PUNCT
ijtc-1001	276	6	16(1	16(1	NUM
ijtc-1001	276	7	)	)	PUNCT
ijtc-1001	276	8	,	,	PUNCT
ijtc-1001	276	9	49–64	49–64	PROPN
ijtc-1001	276	10	.	.	PUNCT
ijtc-1001	277	1	https://doi.org/10.1177/031289629101600103	https://doi.org/10.1177/031289629101600103	PROPN
ijtc-1001	277	2	farha	farha	PROPN
ijtc-1001	277	3	,	,	PUNCT
ijtc-1001	277	4	h.	h.	PROPN
ijtc-1001	277	5	m.	m.	PROPN
ijtc-1001	277	6	,	,	PUNCT
ijtc-1001	277	7	surbakti	surbakti	NOUN
ijtc-1001	277	8	,	,	PUNCT
ijtc-1001	277	9	l.	l.	PROPN
ijtc-1001	277	10	p.	p.	PROPN
ijtc-1001	277	11	,	,	PUNCT
ijtc-1001	277	12	&	&	CCONJ
ijtc-1001	277	13	praptiningsih	praptiningsih	PROPN
ijtc-1001	277	14	,	,	PUNCT
ijtc-1001	277	15	p.	p.	NOUN
ijtc-1001	277	16	(	(	PUNCT
ijtc-1001	277	17	2022	2022	NUM
ijtc-1001	277	18	)	)	PUNCT
ijtc-1001	277	19	.	.	PUNCT
ijtc-1001	278	1	perspektif	perspektif	PROPN
ijtc-1001	278	2	lingkungan	lingkungan	VERB
ijtc-1001	278	3	dan	dan	PROPN
ijtc-1001	278	4	real	real	ADJ
ijtc-1001	278	5	earnings	earning	NOUN
ijtc-1001	278	6	management	management	NOUN
ijtc-1001	278	7	:	:	PUNCT
ijtc-1001	278	8	pembuktian	pembuktian	PROPN
ijtc-1001	278	9	pada	pada	PROPN
ijtc-1001	278	10	perusahaan	perusahaan	PROPN
ijtc-1001	278	11	non	non	PROPN
ijtc-1001	278	12	-	-	ADJ
ijtc-1001	278	13	keuangan	keuangan	ADJ
ijtc-1001	278	14	di	di	PROPN
ijtc-1001	278	15	indonesia	indonesia	PROPN
ijtc-1001	278	16	.	.	PROPN
ijtc-1001	279	1	journal	journal	PROPN
ijtc-1001	279	2	of	of	ADP
ijtc-1001	279	3	economic	economic	ADJ
ijtc-1001	279	4	,	,	PUNCT
ijtc-1001	279	5	management	management	NOUN
ijtc-1001	279	6	,	,	PUNCT
ijtc-1001	279	7	accounting	accounting	NOUN
ijtc-1001	279	8	and	and	CCONJ
ijtc-1001	279	9	technology	technology	NOUN
ijtc-1001	279	10	,	,	PUNCT
ijtc-1001	279	11	5(1	5(1	NUM
ijtc-1001	279	12	)	)	PUNCT
ijtc-1001	279	13	,	,	PUNCT
ijtc-1001	279	14	56–69	56–69	NUM
ijtc-1001	279	15	.	.	PUNCT
ijtc-1001	280	1	https://doi.org/10.32500/jematech.v5i1.1978	https://doi.org/10.32500/jematech.v5i1.1978	PROPN
ijtc-1001	280	2	febry	febry	ADJ
ijtc-1001	280	3	antonius	antonius	NOUN
ijtc-1001	280	4	,	,	PUNCT
ijtc-1001	280	5	i.	i.	PROPN
ijtc-1001	280	6	i.	i.	PROPN
ijtc-1001	280	7	(	(	PUNCT
ijtc-1001	280	8	2023	2023	NUM
ijtc-1001	280	9	)	)	PUNCT
ijtc-1001	280	10	.	.	PUNCT
ijtc-1001	281	1	pengaruh	pengaruh	PROPN
ijtc-1001	281	2	environmental	environmental	ADJ
ijtc-1001	281	3	,	,	PUNCT
ijtc-1001	281	4	social	social	ADJ
ijtc-1001	281	5	,	,	PUNCT
ijtc-1001	281	6	governance	governance	NOUN
ijtc-1001	281	7	(	(	PUNCT
ijtc-1001	281	8	esg	esg	PROPN
ijtc-1001	281	9	)	)	PUNCT
ijtc-1001	282	1	dan	dan	PROPN
ijtc-1001	282	2	intellectual	intellectual	PROPN
ijtc-1001	282	3	capital	capital	PROPN
ijtc-1001	282	4	terhadap	terhadap	PROPN
ijtc-1001	282	5	kinerja	kinerja	PROPN
ijtc-1001	282	6	perusahaan	perusahaan	PROPN
ijtc-1001	282	7	.	.	PROPN
ijtc-1001	283	1	13	13	NUM
ijtc-1001	283	2	,	,	PUNCT
ijtc-1001	283	3	126–138	126–138	NUM
ijtc-1001	283	4	.	.	PUNCT
ijtc-1001	283	5	ghazali	ghazali	PROPN
ijtc-1001	283	6	,	,	PUNCT
ijtc-1001	283	7	a.	a.	PROPN
ijtc-1001	283	8	,	,	PUNCT
ijtc-1001	283	9	&	&	CCONJ
ijtc-1001	283	10	zulmaita	zulmaita	PROPN
ijtc-1001	283	11	.	.	PUNCT
ijtc-1001	284	1	(	(	PUNCT
ijtc-1001	284	2	2020	2020	NUM
ijtc-1001	284	3	)	)	PUNCT
ijtc-1001	284	4	.	.	PUNCT
ijtc-1001	285	1	pengaruh	pengaruh	PROPN
ijtc-1001	285	2	pengungkapan	pengungkapan	PROPN
ijtc-1001	285	3	environmental	environmental	ADJ
ijtc-1001	285	4	,	,	PUNCT
ijtc-1001	285	5	social	social	ADJ
ijtc-1001	285	6	,	,	PUNCT
ijtc-1001	285	7	and	and	CCONJ
ijtc-1001	285	8	governance	governance	NOUN
ijtc-1001	285	9	(	(	PUNCT
ijtc-1001	285	10	esg	esg	NOUN
ijtc-1001	285	11	)	)	PUNCT
ijtc-1001	285	12	terhadap	terhadap	PROPN
ijtc-1001	285	13	tingkat	tingkat	PROPN
ijtc-1001	285	14	profitabilitas	profitabilita	VERB
ijtc-1001	285	15	perusahaan	perusahaan	PROPN
ijtc-1001	285	16	(	(	PUNCT
ijtc-1001	285	17	studi	studi	PROPN
ijtc-1001	285	18	empiris	empiris	PROPN
ijtc-1001	286	1	pada	pada	PROPN
ijtc-1001	286	2	perusahaan	perusahaan	PROPN
ijtc-1001	286	3	sektor	sektor	PROPN
ijtc-1001	286	4	infrastruktur	infrastruktur	PROPN
ijtc-1001	286	5	yang	yang	PROPN
ijtc-1001	286	6	terdaftar	terdaftar	PROPN
ijtc-1001	286	7	di	di	PROPN
ijtc-1001	286	8	bursa	bursa	PROPN
ijtc-1001	286	9	efek	efek	NOUN
ijtc-1001	286	10	indoneisa	indoneisa	VERB
ijtc-1001	286	11	.	.	PUNCT
ijtc-1001	287	1	prosiding	proside	VERB
ijtc-1001	287	2	snam	snam	PROPN
ijtc-1001	287	3	pnj	pnj	PROPN
ijtc-1001	287	4	,	,	PUNCT
ijtc-1001	287	5	1–13	1–13	PROPN
ijtc-1001	287	6	.	.	PUNCT
ijtc-1001	288	1	gustin	gustin	PROPN
ijtc-1001	288	2	ningwati	ningwati	PROPN
ijtc-1001	288	3	,	,	PUNCT
ijtc-1001	288	4	ratna	ratna	PROPN
ijtc-1001	288	5	septiyanti	septiyanti	NOUN
ijtc-1001	288	6	,	,	PUNCT
ijtc-1001	288	7	n.	n.	PROPN
ijtc-1001	288	8	d.	d.	PROPN
ijtc-1001	288	9	(	(	PUNCT
ijtc-1001	288	10	2022	2022	NUM
ijtc-1001	288	11	)	)	PUNCT
ijtc-1001	288	12	.	.	PUNCT
ijtc-1001	289	1	pengaruh	pengaruh	NOUN
ijtc-1001	289	2	environment	environment	NOUN
ijtc-1001	289	3	,	,	PUNCT
ijtc-1001	289	4	social	social	ADJ
ijtc-1001	289	5	and	and	CCONJ
ijtc-1001	289	6	governance	governance	NOUN
ijtc-1001	289	7	disclosure	disclosure	NOUN
ijtc-1001	289	8	terhadap	terhadap	PROPN
ijtc-1001	289	9	kinerja	kinerja	PROPN
ijtc-1001	289	10	perusahaan	perusahaan	PROPN
ijtc-1001	289	11	.	.	PUNCT
ijtc-1001	290	1	goodwood	goodwood	PROPN
ijtc-1001	290	2	akuntansi	akuntansi	PROPN
ijtc-1001	290	3	dan	dan	PROPN
ijtc-1001	290	4	auditing	auditing	NOUN
ijtc-1001	290	5	reviu	reviu	NOUN
ijtc-1001	290	6	,	,	PUNCT
ijtc-1001	290	7	1(1	1(1	NUM
ijtc-1001	290	8	)	)	PUNCT
ijtc-1001	290	9	,	,	PUNCT
ijtc-1001	290	10	67–78	67–78	NUM
ijtc-1001	290	11	.	.	PUNCT
ijtc-1001	291	1	https://doi.org/10.35912/gaar.v1i1.1500	https://doi.org/10.35912/gaar.v1i1.1500	PROPN
ijtc-1001	291	2	hapsoro	hapsoro	PROPN
ijtc-1001	291	3	,	,	PUNCT
ijtc-1001	291	4	d.	d.	PROPN
ijtc-1001	291	5	,	,	PUNCT
ijtc-1001	291	6	&	&	CCONJ
ijtc-1001	291	7	bahantwelu	bahantwelu	PROPN
ijtc-1001	291	8	,	,	PUNCT
ijtc-1001	291	9	m.	m.	NOUN
ijtc-1001	291	10	i.	i.	PROPN
ijtc-1001	291	11	(	(	PUNCT
ijtc-1001	291	12	2020	2020	NUM
ijtc-1001	291	13	)	)	PUNCT
ijtc-1001	291	14	.	.	PUNCT
ijtc-1001	292	1	does	do	AUX
ijtc-1001	292	2	earning	earn	VERB
ijtc-1001	292	3	management	management	NOUN
ijtc-1001	292	4	mediate	mediate	VERB
ijtc-1001	292	5	the	the	DET
ijtc-1001	292	6	effect	effect	NOUN
ijtc-1001	292	7	of	of	ADP
ijtc-1001	292	8	capital	capital	NOUN
ijtc-1001	292	9	structure	structure	NOUN
ijtc-1001	292	10	on	on	ADP
ijtc-1001	292	11	company	company	NOUN
ijtc-1001	292	12	value	value	NOUN
ijtc-1001	292	13	?	?	PUNCT
ijtc-1001	293	1	jurnal	jurnal	ADJ
ijtc-1001	293	2	ekonomi	ekonomi	PROPN
ijtc-1001	293	3	dan	dan	PROPN
ijtc-1001	293	4	bisnis	bisnis	PROPN
ijtc-1001	293	5	,	,	PUNCT
ijtc-1001	293	6	23(1	23(1	NUM
ijtc-1001	293	7	)	)	PUNCT
ijtc-1001	293	8	,	,	PUNCT
ijtc-1001	293	9	53–68	53–68	NUM
ijtc-1001	293	10	.	.	PUNCT
ijtc-1001	294	1	https://doi.org/10.24914/jeb.v23i1.2531	https://doi.org/10.24914/jeb.v23i1.2531	PROPN
ijtc-1001	294	2	herlina	herlina	PROPN
ijtc-1001	294	3	wijayanti	wijayanti	PROPN
ijtc-1001	294	4	,	,	PUNCT
ijtc-1001	294	5	s.	s.	PROPN
ijtc-1001	294	6	a.	a.	PROPN
ijtc-1001	294	7	i.	i.	PROPN
ijtc-1001	294	8	(	(	PUNCT
ijtc-1001	294	9	2014	2014	NUM
ijtc-1001	294	10	)	)	PUNCT
ijtc-1001	294	11	.	.	PUNCT
ijtc-1001	295	1	the	the	DET
ijtc-1001	295	2	effect	effect	NOUN
ijtc-1001	295	3	of	of	ADP
ijtc-1001	295	4	real	real	ADJ
ijtc-1001	295	5	earnings	earning	NOUN
ijtc-1001	295	6	management	management	NOUN
ijtc-1001	295	7	through	through	ADP
ijtc-1001	295	8	operating	operate	VERB
ijtc-1001	295	9	cash	cash	NOUN
ijtc-1001	295	10	flow	flow	NOUN
ijtc-1001	295	11	approach	approach	NOUN
ijtc-1001	295	12	on	on	ADP
ijtc-1001	295	13	company	company	NOUN
ijtc-1001	295	14	performance	performance	NOUN
ijtc-1001	295	15	.	.	PUNCT
ijtc-1001	296	1	the	the	DET
ijtc-1001	296	2	indonesian	indonesian	ADJ
ijtc-1001	296	3	accounting	accounting	PROPN
ijtc-1001	296	4	review	review	PROPN
ijtc-1001	296	5	,	,	PUNCT
ijtc-1001	296	6	4(01	4(01	NUM
ijtc-1001	296	7	)	)	PUNCT
ijtc-1001	296	8	,	,	PUNCT
ijtc-1001	296	9	43	43	NUM
ijtc-1001	296	10	.	.	PUNCT
ijtc-1001	297	1	https://doi.org/10.14414/tiar.v4i01.283	https://doi.org/10.14414/tiar.v4i01.283	PROPN
ijtc-1001	297	2	husada	husada	PROPN
ijtc-1001	297	3	,	,	PUNCT
ijtc-1001	297	4	e.	e.	PROPN
ijtc-1001	297	5	v.	v.	PROPN
ijtc-1001	297	6	,	,	PUNCT
ijtc-1001	297	7	&	&	CCONJ
ijtc-1001	297	8	handayani	handayani	PROPN
ijtc-1001	297	9	,	,	PUNCT
ijtc-1001	297	10	s.	s.	PROPN
ijtc-1001	297	11	(	(	PUNCT
ijtc-1001	297	12	2021	2021	NUM
ijtc-1001	297	13	)	)	PUNCT
ijtc-1001	297	14	.	.	PUNCT
ijtc-1001	298	1	pengaruh	pengaruh	PROPN
ijtc-1001	298	2	pengungkapan	pengungkapan	PROPN
ijtc-1001	298	3	esg	esg	PROPN
ijtc-1001	298	4	terhadap	terhadap	PROPN
ijtc-1001	298	5	kinerja	kinerja	PROPN
ijtc-1001	298	6	keuangan	keuangan	PROPN
ijtc-1001	298	7	perusahaan	perusahaan	PROPN
ijtc-1001	298	8	(	(	PUNCT
ijtc-1001	298	9	studi	studi	PROPN
ijtc-1001	298	10	empiris	empiris	PROPN
ijtc-1001	298	11	pada	pada	PROPN
ijtc-1001	298	12	perusahaan	perusahaan	PROPN
ijtc-1001	298	13	sektor	sektor	PROPN
ijtc-1001	298	14	keuangan	keuangan	PROPN
ijtc-1001	298	15	yang	yang	PROPN
ijtc-1001	298	16	terdaftar	terdaftar	PROPN
ijtc-1001	298	17	di	di	PROPN
ijtc-1001	298	18	bei	bei	PROPN
ijtc-1001	298	19	periode	periode	PROPN
ijtc-1001	298	20	2017	2017	NUM
ijtc-1001	298	21	-	-	SYM
ijtc-1001	298	22	2019	2019	NUM
ijtc-1001	298	23	)	)	PUNCT
ijtc-1001	298	24	.	.	PUNCT
ijtc-1001	299	1	jurnal	jurnal	PROPN
ijtc-1001	299	2	bina	bina	PROPN
ijtc-1001	299	3	akuntansi	akuntansi	PROPN
ijtc-1001	299	4	,	,	PUNCT
ijtc-1001	299	5	8(2	8(2	NUM
ijtc-1001	299	6	)	)	PUNCT
ijtc-1001	299	7	,	,	PUNCT
ijtc-1001	299	8	122–144	122–144	NUM
ijtc-1001	299	9	.	.	PUNCT
ijtc-1001	300	1	https://doi.org/10.52859/jba.v8i2.173	https://doi.org/10.52859/jba.v8i2.173	PROPN
ijtc-1001	300	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1001	300	3	the	the	DET
ijtc-1001	300	4	effect	effect	NOUN
ijtc-1001	300	5	of	of	ADP
ijtc-1001	300	6	accrual	accrual	ADJ
ijtc-1001	300	7	earnings	earning	NOUN
ijtc-1001	300	8	management	management	NOUN
ijtc-1001	300	9	and	and	CCONJ
ijtc-1001	300	10	real	real	ADJ
ijtc-1001	300	11	earnings	earning	NOUN
ijtc-1001	300	12	management	management	NOUN
ijtc-1001	300	13	on	on	ADP
ijtc-1001	300	14	environmental	environmental	ADJ
ijtc-1001	300	15	,	,	PUNCT
ijtc-1001	300	16	social	social	ADJ
ijtc-1001	300	17	,	,	PUNCT
ijtc-1001	300	18	and	and	CCONJ
ijtc-1001	300	19	governance	governance	NOUN
ijtc-1001	300	20	(	(	PUNCT
ijtc-1001	300	21	esg	esg	NOUN
ijtc-1001	300	22	)	)	PUNCT
ijtc-1001	300	23	reporting	reporting	NOUN
ijtc-1001	300	24	performance	performance	NOUN
ijtc-1001	300	25	fadhilah	fadhilah	NOUN
ijtc-1001	300	26	and	and	CCONJ
ijtc-1001	300	27	suranta	suranta	VERB
ijtc-1001	300	28	94	94	NUM
ijtc-1001	300	29	|	|	ADV
ijtc-1001	300	30	ilomata	ilomata	PROPN
ijtc-1001	300	31	international	international	ADJ
ijtc-1001	300	32	journal	journal	NOUN
ijtc-1001	300	33	of	of	ADP
ijtc-1001	300	34	tax	tax	PROPN
ijtc-1001	300	35	&	&	CCONJ
ijtc-1001	300	36	accounting	accounting	PROPN
ijtc-1001	300	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1001	300	38	ida	ida	PROPN
ijtc-1001	300	39	,	,	PUNCT
ijtc-1001	300	40	a.	a.	PROPN
ijtc-1001	300	41	,	,	PUNCT
ijtc-1001	300	42	&	&	CCONJ
ijtc-1001	300	43	magdelena	magdelena	PROPN
ijtc-1001	300	44	,	,	PUNCT
ijtc-1001	300	45	s.	s.	PROPN
ijtc-1001	300	46	e.	e.	PROPN
ijtc-1001	300	47	d.	d.	PROPN
ijtc-1001	300	48	(	(	PUNCT
ijtc-1001	300	49	2020	2020	NUM
ijtc-1001	300	50	)	)	PUNCT
ijtc-1001	300	51	.	.	PUNCT
ijtc-1001	301	1	analisis	analisis	ADJ
ijtc-1001	301	2	pengaruh	pengaruh	NOUN
ijtc-1001	301	3	umur	umur	PROPN
ijtc-1001	301	4	perusahaan	perusahaan	PROPN
ijtc-1001	301	5	(	(	PUNCT
ijtc-1001	301	6	age	age	NOUN
ijtc-1001	301	7	)	)	PUNCT
ijtc-1001	301	8	,	,	PUNCT
ijtc-1001	301	9	ukuran	ukuran	PROPN
ijtc-1001	301	10	perusahaan	perusahaan	PROPN
ijtc-1001	301	11	(	(	PUNCT
ijtc-1001	301	12	size	size	PROPN
ijtc-1001	301	13	)	)	PUNCT
ijtc-1001	302	1	dan	dan	PROPN
ijtc-1001	302	2	kepemilikan	kepemilikan	PROPN
ijtc-1001	302	3	institusional	institusional	PROPN
ijtc-1001	302	4	terhadap	terhadap	PROPN
ijtc-1001	302	5	corporate	corporate	ADJ
ijtc-1001	302	6	social	social	ADJ
ijtc-1001	302	7	responsibility	responsibility	NOUN
ijtc-1001	302	8	(	(	PUNCT
ijtc-1001	302	9	csr	csr	NOUN
ijtc-1001	302	10	)	)	PUNCT
ijtc-1001	302	11	.	.	PUNCT
ijtc-1001	303	1	jensen	jensen	PROPN
ijtc-1001	303	2	,	,	PUNCT
ijtc-1001	303	3	m.	m.	PROPN
ijtc-1001	303	4	c.	c.	PROPN
ijtc-1001	303	5	,	,	PUNCT
ijtc-1001	303	6	&	&	CCONJ
ijtc-1001	303	7	meckling	meckling	PROPN
ijtc-1001	303	8	,	,	PUNCT
ijtc-1001	303	9	w.	w.	PROPN
ijtc-1001	303	10	h.	h.	PROPN
ijtc-1001	303	11	(	(	PUNCT
ijtc-1001	303	12	1976	1976	NUM
ijtc-1001	303	13	)	)	PUNCT
ijtc-1001	303	14	.	.	PUNCT
ijtc-1001	304	1	theory	theory	NOUN
ijtc-1001	304	2	of	of	ADP
ijtc-1001	304	3	the	the	DET
ijtc-1001	304	4	firm	firm	NOUN
ijtc-1001	304	5	:	:	PUNCT
ijtc-1001	304	6	managerial	managerial	ADJ
ijtc-1001	304	7	behavior	behavior	NOUN
ijtc-1001	304	8	,	,	PUNCT
ijtc-1001	304	9	agency	agency	NOUN
ijtc-1001	304	10	costs	cost	NOUN
ijtc-1001	304	11	and	and	CCONJ
ijtc-1001	304	12	ownership	ownership	NOUN
ijtc-1001	304	13	structure	structure	NOUN
ijtc-1001	304	14	.	.	PUNCT
ijtc-1001	305	1	journal	journal	NOUN
ijtc-1001	305	2	of	of	ADP
ijtc-1001	305	3	financial	financial	ADJ
ijtc-1001	305	4	economics	economic	NOUN
ijtc-1001	305	5	,	,	PUNCT
ijtc-1001	305	6	3(4	3(4	NUM
ijtc-1001	305	7	)	)	PUNCT
ijtc-1001	305	8	,	,	PUNCT
ijtc-1001	305	9	305–360	305–360	NUM
ijtc-1001	305	10	.	.	PUNCT
ijtc-1001	306	1	https://doi.org/10.1016/0304-405x(76)90026-x	https://doi.org/10.1016/0304-405x(76)90026-x	PROPN
ijtc-1001	306	2	junius	junius	PROPN
ijtc-1001	306	3	,	,	PUNCT
ijtc-1001	306	4	d.	d.	PROPN
ijtc-1001	306	5	,	,	PUNCT
ijtc-1001	306	6	adisurjo	adisurjo	PROPN
ijtc-1001	306	7	,	,	PUNCT
ijtc-1001	306	8	a.	a.	NOUN
ijtc-1001	306	9	,	,	PUNCT
ijtc-1001	306	10	rijanto	rijanto	NOUN
ijtc-1001	306	11	,	,	PUNCT
ijtc-1001	306	12	y.	y.	PROPN
ijtc-1001	306	13	a.	a.	PROPN
ijtc-1001	306	14	,	,	PUNCT
ijtc-1001	306	15	&	&	CCONJ
ijtc-1001	306	16	adelina	adelina	PROPN
ijtc-1001	306	17	,	,	PUNCT
ijtc-1001	306	18	y.	y.	PROPN
ijtc-1001	306	19	e.	e.	PROPN
ijtc-1001	306	20	(	(	PUNCT
ijtc-1001	306	21	2020	2020	NUM
ijtc-1001	306	22	)	)	PUNCT
ijtc-1001	306	23	.	.	PUNCT
ijtc-1001	307	1	the	the	DET
ijtc-1001	307	2	impact	impact	NOUN
ijtc-1001	307	3	of	of	ADP
ijtc-1001	307	4	esg	esg	PROPN
ijtc-1001	307	5	performance	performance	NOUN
ijtc-1001	307	6	to	to	PART
ijtc-1001	307	7	firm	firm	ADJ
ijtc-1001	307	8	performance	performance	NOUN
ijtc-1001	307	9	.	.	PUNCT
ijtc-1001	308	1	jurnal	jurnal	ADJ
ijtc-1001	308	2	aplikasi	aplikasi	PROPN
ijtc-1001	308	3	akuntansi	akuntansi	PROPN
ijtc-1001	308	4	,	,	PUNCT
ijtc-1001	308	5	5(1	5(1	NUM
ijtc-1001	308	6	)	)	PUNCT
ijtc-1001	308	7	,	,	PUNCT
ijtc-1001	308	8	21–41	21–41	PROPN
ijtc-1001	308	9	.	.	PUNCT
ijtc-1001	309	1	karin	karin	PROPN
ijtc-1001	309	2	,	,	PUNCT
ijtc-1001	309	3	kusgianto	kusgianto	PROPN
ijtc-1001	309	4	,	,	PUNCT
ijtc-1001	309	5	e.	e.	PROPN
ijtc-1001	309	6	,	,	PUNCT
ijtc-1001	309	7	&	&	CCONJ
ijtc-1001	309	8	jogi	jogi	PROPN
ijtc-1001	309	9	,	,	PUNCT
ijtc-1001	309	10	y.	y.	PROPN
ijtc-1001	309	11	(	(	PUNCT
ijtc-1001	309	12	2016	2016	NUM
ijtc-1001	309	13	)	)	PUNCT
ijtc-1001	309	14	.	.	PUNCT
ijtc-1001	310	1	the	the	DET
ijtc-1001	310	2	effect	effect	NOUN
ijtc-1001	310	3	of	of	ADP
ijtc-1001	310	4	information	information	NOUN
ijtc-1001	310	5	asymmetry	asymmetry	NOUN
ijtc-1001	310	6	on	on	ADP
ijtc-1001	310	7	earnings	earning	NOUN
ijtc-1001	310	8	management	management	NOUN
ijtc-1001	310	9	with	with	ADP
ijtc-1001	310	10	corporate	corporate	ADJ
ijtc-1001	310	11	governance	governance	NOUN
ijtc-1001	310	12	as	as	ADP
ijtc-1001	310	13	moderating	moderate	VERB
ijtc-1001	310	14	variable	variable	NOUN
ijtc-1001	310	15	.	.	PUNCT
ijtc-1001	311	1	bussines	bussine	NOUN
ijtc-1001	311	2	accounting	account	VERB
ijtc-1001	311	3	review	review	PROPN
ijtc-1001	311	4	,	,	PUNCT
ijtc-1001	311	5	2000	2000	NUM
ijtc-1001	311	6	,	,	PUNCT
ijtc-1001	311	7	121–131	121–131	NUM
ijtc-1001	311	8	.	.	PUNCT
ijtc-1001	312	1	khuong	khuong	PROPN
ijtc-1001	312	2	,	,	PUNCT
ijtc-1001	312	3	n.	n.	PROPN
ijtc-1001	312	4	v.	v.	PROPN
ijtc-1001	312	5	,	,	PUNCT
ijtc-1001	312	6	ly	ly	PROPN
ijtc-1001	312	7	,	,	PUNCT
ijtc-1001	312	8	h.	h.	PROPN
ijtc-1001	312	9	t.	t.	PROPN
ijtc-1001	312	10	n.	n.	PROPN
ijtc-1001	312	11	,	,	PUNCT
ijtc-1001	312	12	&	&	CCONJ
ijtc-1001	312	13	anh	anh	PROPN
ijtc-1001	312	14	,	,	PUNCT
ijtc-1001	312	15	l.	l.	PROPN
ijtc-1001	312	16	h.	h.	PROPN
ijtc-1001	312	17	t.	t.	PROPN
ijtc-1001	312	18	(	(	PUNCT
ijtc-1001	312	19	2023	2023	NUM
ijtc-1001	312	20	)	)	PUNCT
ijtc-1001	312	21	.	.	PUNCT
ijtc-1001	313	1	accrual	accrual	ADJ
ijtc-1001	313	2	-	-	PUNCT
ijtc-1001	313	3	based	base	VERB
ijtc-1001	313	4	,	,	PUNCT
ijtc-1001	313	5	real	real	ADJ
ijtc-1001	313	6	activities	activity	NOUN
ijtc-1001	313	7	earnings	earning	NOUN
ijtc-1001	313	8	management	management	NOUN
ijtc-1001	313	9	and	and	CCONJ
ijtc-1001	313	10	corporate	corporate	ADJ
ijtc-1001	313	11	social	social	ADJ
ijtc-1001	313	12	responsibility	responsibility	NOUN
ijtc-1001	313	13	:	:	PUNCT
ijtc-1001	313	14	a	a	DET
ijtc-1001	313	15	virtuous	virtuous	ADJ
ijtc-1001	313	16	circle	circle	NOUN
ijtc-1001	313	17	?	?	PUNCT
ijtc-1001	314	1	emerging	emerge	VERB
ijtc-1001	314	2	market	market	NOUN
ijtc-1001	314	3	evidence	evidence	NOUN
ijtc-1001	314	4	.	.	PUNCT
ijtc-1001	315	1	cogent	cogent	NOUN
ijtc-1001	315	2	economics	economic	NOUN
ijtc-1001	315	3	and	and	CCONJ
ijtc-1001	315	4	finance	finance	NOUN
ijtc-1001	315	5	,	,	PUNCT
ijtc-1001	315	6	11(1	11(1	NUM
ijtc-1001	315	7	)	)	PUNCT
ijtc-1001	315	8	.	.	PUNCT
ijtc-1001	316	1	https://doi.org/10.1080/23322039.2023.2209955	https://doi.org/10.1080/23322039.2023.2209955	PROPN
ijtc-1001	316	2	lestari	lestari	PROPN
ijtc-1001	316	3	,	,	PUNCT
ijtc-1001	316	4	t.	t.	PROPN
ijtc-1001	316	5	,	,	PUNCT
ijtc-1001	316	6	suranta	suranta	NOUN
ijtc-1001	316	7	,	,	PUNCT
ijtc-1001	316	8	e.	e.	PROPN
ijtc-1001	316	9	,	,	PUNCT
ijtc-1001	316	10	&	&	CCONJ
ijtc-1001	316	11	midiastuty	midiastuty	PROPN
ijtc-1001	316	12	,	,	PUNCT
ijtc-1001	316	13	p.	p.	NOUN
ijtc-1001	316	14	p.	p.	NOUN
ijtc-1001	316	15	(	(	PUNCT
ijtc-1001	316	16	2020	2020	NUM
ijtc-1001	316	17	)	)	PUNCT
ijtc-1001	316	18	.	.	PUNCT
ijtc-1001	317	1	pengaruh	pengaruh	PROPN
ijtc-1001	317	2	siklus	siklus	PROPN
ijtc-1001	317	3	hidup	hidup	PROPN
ijtc-1001	317	4	perusahaan	perusahaan	PROPN
ijtc-1001	317	5	terhadap	terhadap	PROPN
ijtc-1001	317	6	penghindaran	penghindaran	VERB
ijtc-1001	317	7	pajak	pajak	PROPN
ijtc-1001	317	8	dengan	dengan	PROPN
ijtc-1001	317	9	manajemen	manajemen	PROPN
ijtc-1001	317	10	laba	laba	PROPN
ijtc-1001	317	11	sebagai	sebagai	PROPN
ijtc-1001	317	12	variabel	variabel	PROPN
ijtc-1001	317	13	intervening	intervene	VERB
ijtc-1001	317	14	.	.	PUNCT
ijtc-1001	318	1	jurnal	jurnal	PROPN
ijtc-1001	318	2	akuntansi	akuntansi	PROPN
ijtc-1001	318	3	keuangan	keuangan	PROPN
ijtc-1001	318	4	dan	dan	PROPN
ijtc-1001	318	5	manajemen	manajemen	PROPN
ijtc-1001	318	6	,	,	PUNCT
ijtc-1001	318	7	1(3	1(3	NUM
ijtc-1001	318	8	)	)	PUNCT
ijtc-1001	318	9	,	,	PUNCT
ijtc-1001	318	10	169–180	169–180	NUM
ijtc-1001	318	11	.	.	PUNCT
ijtc-1001	319	1	https://doi.org/10.35912/jakman.v1i3.20	https://doi.org/10.35912/jakman.v1i3.20	PROPN
ijtc-1001	319	2	li	li	PROPN
ijtc-1001	319	3	,	,	PUNCT
ijtc-1001	319	4	t.	t.	PROPN
ijtc-1001	319	5	t.	t.	PROPN
ijtc-1001	319	6	,	,	PUNCT
ijtc-1001	319	7	wang	wang	PROPN
ijtc-1001	319	8	,	,	PUNCT
ijtc-1001	319	9	k.	k.	PROPN
ijtc-1001	319	10	,	,	PUNCT
ijtc-1001	319	11	sueyoshi	sueyoshi	PROPN
ijtc-1001	319	12	,	,	PUNCT
ijtc-1001	319	13	t.	t.	PROPN
ijtc-1001	319	14	,	,	PUNCT
ijtc-1001	319	15	&	&	CCONJ
ijtc-1001	319	16	wang	wang	PROPN
ijtc-1001	319	17	,	,	PUNCT
ijtc-1001	319	18	d.	d.	PROPN
ijtc-1001	319	19	d.	d.	PROPN
ijtc-1001	319	20	(	(	PUNCT
ijtc-1001	319	21	2021	2021	NUM
ijtc-1001	319	22	)	)	PUNCT
ijtc-1001	319	23	.	.	PUNCT
ijtc-1001	320	1	esg	esg	NOUN
ijtc-1001	320	2	:	:	PUNCT
ijtc-1001	320	3	research	research	NOUN
ijtc-1001	320	4	progress	progress	NOUN
ijtc-1001	320	5	and	and	CCONJ
ijtc-1001	320	6	future	future	ADJ
ijtc-1001	320	7	prospects	prospect	NOUN
ijtc-1001	320	8	.	.	PUNCT
ijtc-1001	321	1	sustainability	sustainability	NOUN
ijtc-1001	321	2	(	(	PUNCT
ijtc-1001	321	3	switzerland	switzerland	PROPN
ijtc-1001	321	4	)	)	PUNCT
ijtc-1001	321	5	,	,	PUNCT
ijtc-1001	321	6	13(21	13(21	NUM
ijtc-1001	321	7	)	)	PUNCT
ijtc-1001	321	8	.	.	PUNCT
ijtc-1001	322	1	https://doi.org/10.3390/su132111663	https://doi.org/10.3390/su132111663	X
ijtc-1001	322	2	lubis	lubis	PROPN
ijtc-1001	322	3	,	,	PUNCT
ijtc-1001	322	4	m.	m.	PROPN
ijtc-1001	322	5	f.	f.	PROPN
ijtc-1001	322	6	f.	f.	PROPN
ijtc-1001	322	7	,	,	PUNCT
ijtc-1001	322	8	&	&	CCONJ
ijtc-1001	322	9	rokhim	rokhim	PROPN
ijtc-1001	322	10	,	,	PUNCT
ijtc-1001	322	11	r.	r.	PROPN
ijtc-1001	322	12	(	(	PUNCT
ijtc-1001	322	13	2021a	2021a	NUM
ijtc-1001	322	14	)	)	PUNCT
ijtc-1001	322	15	.	.	PUNCT
ijtc-1001	323	1	the	the	DET
ijtc-1001	323	2	effect	effect	NOUN
ijtc-1001	323	3	of	of	ADP
ijtc-1001	323	4	environmental	environmental	ADJ
ijtc-1001	323	5	,	,	PUNCT
ijtc-1001	323	6	social	social	ADJ
ijtc-1001	323	7	,	,	PUNCT
ijtc-1001	323	8	and	and	CCONJ
ijtc-1001	323	9	governance	governance	NOUN
ijtc-1001	323	10	(	(	PUNCT
ijtc-1001	323	11	esg	esg	NOUN
ijtc-1001	323	12	)	)	PUNCT
ijtc-1001	323	13	disclosure	disclosure	NOUN
ijtc-1001	323	14	and	and	CCONJ
ijtc-1001	323	15	competitive	competitive	ADJ
ijtc-1001	323	16	advantage	advantage	NOUN
ijtc-1001	323	17	on	on	ADP
ijtc-1001	323	18	companies	company	NOUN
ijtc-1001	323	19	performance	performance	NOUN
ijtc-1001	323	20	as	as	ADP
ijtc-1001	323	21	an	an	DET
ijtc-1001	323	22	implementation	implementation	NOUN
ijtc-1001	323	23	of	of	ADP
ijtc-1001	323	24	sustainable	sustainable	ADJ
ijtc-1001	323	25	economic	economic	ADJ
ijtc-1001	323	26	growth	growth	NOUN
ijtc-1001	323	27	in	in	ADP
ijtc-1001	323	28	indonesia	indonesia	PROPN
ijtc-1001	323	29	for	for	ADP
ijtc-1001	323	30	period	period	NOUN
ijtc-1001	323	31	of	of	ADP
ijtc-1001	323	32	2015	2015	NUM
ijtc-1001	323	33	-	-	SYM
ijtc-1001	323	34	2019	2019	NUM
ijtc-1001	323	35	.	.	PUNCT
ijtc-1001	324	1	iop	iop	PROPN
ijtc-1001	324	2	conference	conference	PROPN
ijtc-1001	324	3	series	series	PROPN
ijtc-1001	324	4	:	:	PUNCT
ijtc-1001	324	5	earth	earth	NOUN
ijtc-1001	324	6	and	and	CCONJ
ijtc-1001	324	7	environmental	environmental	ADJ
ijtc-1001	324	8	science	science	NOUN
ijtc-1001	324	9	,	,	PUNCT
ijtc-1001	324	10	940(1	940(1	NUM
ijtc-1001	324	11	)	)	PUNCT
ijtc-1001	324	12	.	.	PUNCT
ijtc-1001	325	1	https://doi.org/10.1088/17551315/940/1/012059	https://doi.org/10.1088/17551315/940/1/012059	PROPN
ijtc-1001	325	2	lubis	lubis	PROPN
ijtc-1001	325	3	,	,	PUNCT
ijtc-1001	325	4	m.	m.	PROPN
ijtc-1001	325	5	f.	f.	PROPN
ijtc-1001	325	6	f.	f.	PROPN
ijtc-1001	325	7	,	,	PUNCT
ijtc-1001	325	8	&	&	CCONJ
ijtc-1001	325	9	rokhim	rokhim	PROPN
ijtc-1001	325	10	,	,	PUNCT
ijtc-1001	325	11	r.	r.	PROPN
ijtc-1001	325	12	(	(	PUNCT
ijtc-1001	325	13	2021b	2021b	NUM
ijtc-1001	325	14	)	)	PUNCT
ijtc-1001	325	15	.	.	PUNCT
ijtc-1001	326	1	the	the	DET
ijtc-1001	326	2	effect	effect	NOUN
ijtc-1001	326	3	of	of	ADP
ijtc-1001	326	4	environmental	environmental	ADJ
ijtc-1001	326	5	,	,	PUNCT
ijtc-1001	326	6	social	social	ADJ
ijtc-1001	326	7	,	,	PUNCT
ijtc-1001	326	8	and	and	CCONJ
ijtc-1001	326	9	governance	governance	NOUN
ijtc-1001	326	10	(	(	PUNCT
ijtc-1001	326	11	esg	esg	NOUN
ijtc-1001	326	12	)	)	PUNCT
ijtc-1001	326	13	disclosure	disclosure	NOUN
ijtc-1001	326	14	and	and	CCONJ
ijtc-1001	326	15	competitive	competitive	ADJ
ijtc-1001	326	16	advantage	advantage	NOUN
ijtc-1001	326	17	on	on	ADP
ijtc-1001	326	18	companies	company	NOUN
ijtc-1001	326	19	performance	performance	NOUN
ijtc-1001	326	20	as	as	ADP
ijtc-1001	326	21	an	an	DET
ijtc-1001	326	22	implementation	implementation	NOUN
ijtc-1001	326	23	of	of	ADP
ijtc-1001	326	24	sustainable	sustainable	ADJ
ijtc-1001	326	25	economic	economic	ADJ
ijtc-1001	326	26	growth	growth	NOUN
ijtc-1001	326	27	in	in	ADP
ijtc-1001	326	28	indonesia	indonesia	PROPN
ijtc-1001	326	29	for	for	ADP
ijtc-1001	326	30	period	period	NOUN
ijtc-1001	326	31	of	of	ADP
ijtc-1001	326	32	2015	2015	NUM
ijtc-1001	326	33	-	-	SYM
ijtc-1001	326	34	2019	2019	NUM
ijtc-1001	326	35	.	.	PUNCT
ijtc-1001	327	1	iop	iop	PROPN
ijtc-1001	327	2	conference	conference	PROPN
ijtc-1001	327	3	series	series	PROPN
ijtc-1001	327	4	:	:	PUNCT
ijtc-1001	327	5	earth	earth	NOUN
ijtc-1001	327	6	and	and	CCONJ
ijtc-1001	327	7	environmental	environmental	ADJ
ijtc-1001	327	8	science	science	NOUN
ijtc-1001	327	9	,	,	PUNCT
ijtc-1001	327	10	940(1	940(1	NUM
ijtc-1001	327	11	)	)	PUNCT
ijtc-1001	327	12	.	.	PUNCT
ijtc-1001	328	1	https://doi.org/10.1088/17551315/940/1/012059	https://doi.org/10.1088/17551315/940/1/012059	PROPN
ijtc-1001	328	2	marietza	marietza	PROPN
ijtc-1001	328	3	,	,	PUNCT
ijtc-1001	328	4	f.	f.	PROPN
ijtc-1001	328	5	,	,	PUNCT
ijtc-1001	328	6	wijayanti	wijayanti	VERB
ijtc-1001	328	7	,	,	PUNCT
ijtc-1001	328	8	i.	i.	PROPN
ijtc-1001	328	9	o.	o.	PROPN
ijtc-1001	328	10	,	,	PUNCT
ijtc-1001	328	11	&	&	CCONJ
ijtc-1001	328	12	agusrina	agusrina	PROPN
ijtc-1001	328	13	,	,	PUNCT
ijtc-1001	328	14	m.	m.	NOUN
ijtc-1001	328	15	(	(	PUNCT
ijtc-1001	328	16	2020	2020	NUM
ijtc-1001	328	17	)	)	PUNCT
ijtc-1001	328	18	.	.	PUNCT
ijtc-1001	329	1	pengaruh	pengaruh	VERB
ijtc-1001	329	2	good	good	ADJ
ijtc-1001	329	3	corporate	corporate	ADJ
ijtc-1001	329	4	governance	governance	NOUN
ijtc-1001	329	5	dan	dan	PROPN
ijtc-1001	329	6	reporting	reporting	PROPN
ijtc-1001	329	7	lag	lag	PROPN
ijtc-1001	329	8	terhadap	terhadap	PROPN
ijtc-1001	329	9	kinerja	kinerja	PROPN
ijtc-1001	329	10	keuangan	keuangan	PROPN
ijtc-1001	329	11	perusahaan	perusahaan	PROPN
ijtc-1001	329	12	(	(	PUNCT
ijtc-1001	329	13	studi	studi	PROPN
ijtc-1001	329	14	empiris	empiris	PROPN
ijtc-1001	329	15	pada	pada	PROPN
ijtc-1001	329	16	perusahaan	perusahaan	PROPN
ijtc-1001	329	17	yang	yang	PROPN
ijtc-1001	329	18	terdaftar	terdaftar	PROPN
ijtc-1001	329	19	di	di	PROPN
ijtc-1001	329	20	bursa	bursa	PROPN
ijtc-1001	329	21	efek	efek	PROPN
ijtc-1001	329	22	indonesia	indonesia	PROPN
ijtc-1001	329	23	periode	periode	PROPN
ijtc-1001	329	24	2012	2012	NUM
ijtc-1001	329	25	-	-	SYM
ijtc-1001	329	26	2016	2016	NUM
ijtc-1001	329	27	)	)	PUNCT
ijtc-1001	329	28	.	.	PUNCT
ijtc-1001	330	1	jurnal	jurnal	PROPN
ijtc-1001	330	2	riset	riset	PROPN
ijtc-1001	330	3	terapan	terapan	PROPN
ijtc-1001	330	4	akuntansi	akuntansi	PROPN
ijtc-1001	330	5	,	,	PUNCT
ijtc-1001	330	6	4(2	4(2	NUM
ijtc-1001	330	7	)	)	PUNCT
ijtc-1001	330	8	,	,	PUNCT
ijtc-1001	330	9	109–129	109–129	NUM
ijtc-1001	330	10	.	.	PUNCT
ijtc-1001	331	1	martha	martha	PROPN
ijtc-1001	331	2	,	,	PUNCT
ijtc-1001	331	3	h.	h.	PROPN
ijtc-1001	331	4	,	,	PUNCT
ijtc-1001	331	5	&	&	CCONJ
ijtc-1001	331	6	khomsiyah	khomsiyah	PROPN
ijtc-1001	331	7	,	,	PUNCT
ijtc-1001	331	8	k.	k.	PROPN
ijtc-1001	331	9	(	(	PUNCT
ijtc-1001	331	10	2023	2023	NUM
ijtc-1001	331	11	)	)	PUNCT
ijtc-1001	331	12	.	.	PUNCT
ijtc-1001	332	1	the	the	DET
ijtc-1001	332	2	effects	effect	NOUN
ijtc-1001	332	3	of	of	ADP
ijtc-1001	332	4	environmental	environmental	ADJ
ijtc-1001	332	5	,	,	PUNCT
ijtc-1001	332	6	social	social	ADJ
ijtc-1001	332	7	,	,	PUNCT
ijtc-1001	332	8	and	and	CCONJ
ijtc-1001	332	9	governance	governance	NOUN
ijtc-1001	332	10	(	(	PUNCT
ijtc-1001	332	11	esg	esg	PROPN
ijtc-1001	332	12	)	)	PUNCT
ijtc-1001	332	13	on	on	ADP
ijtc-1001	332	14	corporate	corporate	ADJ
ijtc-1001	332	15	performance	performance	NOUN
ijtc-1001	332	16	.	.	PUNCT
ijtc-1001	333	1	jurnal	jurnal	ADJ
ijtc-1001	333	2	ilmiah	ilmiah	PROPN
ijtc-1001	333	3	bisnis	bisnis	PROPN
ijtc-1001	333	4	dan	dan	PROPN
ijtc-1001	333	5	ekonomi	ekonomi	PROPN
ijtc-1001	333	6	asia	asia	PROPN
ijtc-1001	333	7	,	,	PUNCT
ijtc-1001	333	8	17(1	17(1	NUM
ijtc-1001	333	9	)	)	PUNCT
ijtc-1001	333	10	,	,	PUNCT
ijtc-1001	333	11	112–120	112–120	NUM
ijtc-1001	333	12	.	.	PUNCT
ijtc-1001	334	1	https://doi.org/10.32815/jibeka.v17i1.1380	https://doi.org/10.32815/jibeka.v17i1.1380	X
ijtc-1001	334	2	nabilah	nabilah	PROPN
ijtc-1001	334	3	nurdiati	nurdiati	NOUN
ijtc-1001	334	4	,	,	PUNCT
ijtc-1001	334	5	dewi	dewi	PROPN
ijtc-1001	334	6	susilowati	susilowati	PROPN
ijtc-1001	334	7	,	,	PUNCT
ijtc-1001	334	8	h.	h.	PROPN
ijtc-1001	334	9	r.	r.	PROPN
ijtc-1001	334	10	(	(	PUNCT
ijtc-1001	334	11	2020	2020	NUM
ijtc-1001	334	12	)	)	PUNCT
ijtc-1001	334	13	.	.	PUNCT
ijtc-1001	335	1	the	the	DET
ijtc-1001	335	2	effect	effect	NOUN
ijtc-1001	335	3	of	of	ADP
ijtc-1001	335	4	environmental	environmental	ADJ
ijtc-1001	335	5	,	,	PUNCT
ijtc-1001	335	6	social	social	ADJ
ijtc-1001	335	7	,	,	PUNCT
ijtc-1001	335	8	governance	governance	NOUN
ijtc-1001	335	9	(	(	PUNCT
ijtc-1001	335	10	esg	esg	NOUN
ijtc-1001	335	11	)	)	PUNCT
ijtc-1001	335	12	disclosure	disclosure	NOUN
ijtc-1001	335	13	on	on	ADP
ijtc-1001	335	14	corporate	corporate	ADJ
ijtc-1001	335	15	performance	performance	NOUN
ijtc-1001	335	16	.	.	PUNCT
ijtc-1001	336	1	diponegoro	diponegoro	PROPN
ijtc-1001	336	2	journal	journal	PROPN
ijtc-1001	336	3	of	of	ADP
ijtc-1001	336	4	accounting	accounting	NOUN
ijtc-1001	336	5	,	,	PUNCT
ijtc-1001	336	6	9(3	9(3	NUM
ijtc-1001	336	7	)	)	PUNCT
ijtc-1001	336	8	,	,	PUNCT
ijtc-1001	336	9	1–11	1–11	PROPN
ijtc-1001	336	10	.	.	PUNCT
ijtc-1001	337	1	nansi	nansi	PROPN
ijtc-1001	337	2	ria	ria	PROPN
ijtc-1001	337	3	nandita	nandita	PROPN
ijtc-1001	337	4	,	,	PUNCT
ijtc-1001	337	5	saiful	saiful	PROPN
ijtc-1001	337	6	,	,	PUNCT
ijtc-1001	337	7	i.	i.	PROPN
ijtc-1001	337	8	c.	c.	PROPN
ijtc-1001	337	9	(	(	PUNCT
ijtc-1001	337	10	2017	2017	NUM
ijtc-1001	337	11	)	)	PUNCT
ijtc-1001	337	12	.	.	PUNCT
ijtc-1001	338	1	pengungkapan	pengungkapan	PROPN
ijtc-1001	338	2	csr	csr	PROPN
ijtc-1001	338	3	pada	pada	PROPN
ijtc-1001	338	4	hubungan	hubungan	PROPN
ijtc-1001	338	5	profitabilitas	profitabilitas	PROPN
ijtc-1001	338	6	dan	dan	PROPN
ijtc-1001	338	7	stuktur	stuktur	PROPN
ijtc-1001	338	8	kepemilikan	kepemilikan	PROPN
ijtc-1001	338	9	terhadap	terhadap	PROPN
ijtc-1001	338	10	nilai	nilai	PROPN
ijtc-1001	338	11	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1001	338	12	the	the	DET
ijtc-1001	338	13	effect	effect	NOUN
ijtc-1001	338	14	of	of	ADP
ijtc-1001	338	15	accrual	accrual	ADJ
ijtc-1001	338	16	earnings	earning	NOUN
ijtc-1001	338	17	management	management	NOUN
ijtc-1001	338	18	and	and	CCONJ
ijtc-1001	338	19	real	real	ADJ
ijtc-1001	338	20	earnings	earning	NOUN
ijtc-1001	338	21	management	management	NOUN
ijtc-1001	338	22	on	on	ADP
ijtc-1001	338	23	environmental	environmental	ADJ
ijtc-1001	338	24	,	,	PUNCT
ijtc-1001	338	25	social	social	ADJ
ijtc-1001	338	26	,	,	PUNCT
ijtc-1001	338	27	and	and	CCONJ
ijtc-1001	338	28	governance	governance	NOUN
ijtc-1001	338	29	(	(	PUNCT
ijtc-1001	338	30	esg	esg	NOUN
ijtc-1001	338	31	)	)	PUNCT
ijtc-1001	338	32	reporting	reporting	NOUN
ijtc-1001	338	33	performance	performance	NOUN
ijtc-1001	338	34	fadhilah	fadhilah	NOUN
ijtc-1001	338	35	and	and	CCONJ
ijtc-1001	338	36	suranta	suranta	VERB
ijtc-1001	338	37	95	95	NUM
ijtc-1001	338	38	|	|	CCONJ
ijtc-1001	338	39	ilomata	ilomata	PROPN
ijtc-1001	338	40	international	international	ADJ
ijtc-1001	338	41	journal	journal	NOUN
ijtc-1001	338	42	of	of	ADP
ijtc-1001	338	43	tax	tax	PROPN
ijtc-1001	338	44	&	&	CCONJ
ijtc-1001	338	45	accounting	accounting	PROPN
ijtc-1001	338	46	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1001	338	47	perusahaan	perusahaan	PROPN
ijtc-1001	338	48	.	.	PUNCT
ijtc-1001	339	1	jurnal	jurnal	ADJ
ijtc-1001	339	2	fairness	fairness	NOUN
ijtc-1001	339	3	,	,	PUNCT
ijtc-1001	339	4	volume	volume	NOUN
ijtc-1001	339	5	7(2	7(2	NUM
ijtc-1001	339	6	)	)	PUNCT
ijtc-1001	339	7	,	,	PUNCT
ijtc-1001	339	8	151–160	151–160	NUM
ijtc-1001	339	9	.	.	PUNCT
ijtc-1001	340	1	https://doi.org/https://doi.org/10.33369/fairness.v7i2.15154	https://doi.org/https://doi.org/10.33369/fairness.v7i2.15154	PROPN
ijtc-1001	340	2	ningsih	ningsih	PROPN
ijtc-1001	340	3	,	,	PUNCT
ijtc-1001	340	4	s.	s.	PROPN
ijtc-1001	340	5	,	,	PUNCT
ijtc-1001	340	6	&	&	CCONJ
ijtc-1001	340	7	wiyadi	wiyadi	PROPN
ijtc-1001	340	8	.	.	PUNCT
ijtc-1001	341	1	(	(	PUNCT
ijtc-1001	341	2	2012	2012	NUM
ijtc-1001	341	3	)	)	PUNCT
ijtc-1001	341	4	.	.	PUNCT
ijtc-1001	342	1	praktek	praktek	NOUN
ijtc-1001	342	2	manajemen	manajeman	NOUN
ijtc-1001	342	3	laba	laba	PROPN
ijtc-1001	342	4	riil	riil	PROPN
ijtc-1001	342	5	pada	pada	PROPN
ijtc-1001	342	6	di	di	PROPN
ijtc-1001	342	7	indonesia	indonesia	PROPN
ijtc-1001	342	8	.	.	PUNCT
ijtc-1001	343	1	daya	daya	PROPN
ijtc-1001	343	2	saing	sae	VERB
ijtc-1001	343	3	jurnal	jurnal	ADJ
ijtc-1001	343	4	ekonomi	ekonomi	PROPN
ijtc-1001	343	5	manajemen	manajemen	PROPN
ijtc-1001	343	6	sumber	sumber	PROPN
ijtc-1001	343	7	daya	daya	PROPN
ijtc-1001	343	8	,	,	PUNCT
ijtc-1001	343	9	13(2	13(2	PROPN
ijtc-1001	343	10	)	)	PUNCT
ijtc-1001	343	11	,	,	PUNCT
ijtc-1001	343	12	96–107	96–107	NUM
ijtc-1001	343	13	.	.	PUNCT
ijtc-1001	344	1	nollet	nollet	PROPN
ijtc-1001	344	2	,	,	PUNCT
ijtc-1001	344	3	j.	j.	PROPN
ijtc-1001	344	4	,	,	PUNCT
ijtc-1001	344	5	filis	filis	PROPN
ijtc-1001	344	6	,	,	PUNCT
ijtc-1001	344	7	g.	g.	PROPN
ijtc-1001	344	8	,	,	PUNCT
ijtc-1001	344	9	&	&	CCONJ
ijtc-1001	344	10	mitrokostas	mitrokosta	NOUN
ijtc-1001	344	11	,	,	PUNCT
ijtc-1001	344	12	e.	e.	PROPN
ijtc-1001	344	13	(	(	PUNCT
ijtc-1001	344	14	2016	2016	NUM
ijtc-1001	344	15	)	)	PUNCT
ijtc-1001	344	16	.	.	PUNCT
ijtc-1001	345	1	corporate	corporate	ADJ
ijtc-1001	345	2	social	social	ADJ
ijtc-1001	345	3	responsibility	responsibility	NOUN
ijtc-1001	345	4	and	and	CCONJ
ijtc-1001	345	5	financial	financial	ADJ
ijtc-1001	345	6	performance	performance	NOUN
ijtc-1001	345	7	:	:	PUNCT
ijtc-1001	345	8	a	a	DET
ijtc-1001	345	9	non	non	ADJ
ijtc-1001	345	10	-	-	ADJ
ijtc-1001	345	11	linear	linear	ADJ
ijtc-1001	345	12	and	and	CCONJ
ijtc-1001	345	13	disaggregated	disaggregate	VERB
ijtc-1001	345	14	approach	approach	NOUN
ijtc-1001	345	15	.	.	PUNCT
ijtc-1001	346	1	economic	economic	ADJ
ijtc-1001	346	2	modelling	modelling	NOUN
ijtc-1001	346	3	,	,	PUNCT
ijtc-1001	346	4	52	52	NUM
ijtc-1001	346	5	,	,	PUNCT
ijtc-1001	346	6	400–407	400–407	NUM
ijtc-1001	346	7	.	.	PUNCT
ijtc-1001	347	1	https://doi.org/10.1016/j.econmod.2015.09.019	https://doi.org/10.1016/j.econmod.2015.09.019	AUX
ijtc-1001	347	2	pertiwi	pertiwi	PROPN
ijtc-1001	347	3	,	,	PUNCT
ijtc-1001	347	4	l.	l.	PROPN
ijtc-1001	347	5	r.	r.	PROPN
ijtc-1001	347	6	b.	b.	PROPN
ijtc-1001	347	7	,	,	PUNCT
ijtc-1001	347	8	&	&	CCONJ
ijtc-1001	347	9	hersugondo	hersugondo	PROPN
ijtc-1001	347	10	.	.	PUNCT
ijtc-1001	348	1	(	(	PUNCT
ijtc-1001	348	2	2023	2023	NUM
ijtc-1001	348	3	)	)	PUNCT
ijtc-1001	348	4	.	.	PUNCT
ijtc-1001	349	1	pengaruh	pengaruh	PROPN
ijtc-1001	349	2	kinerja	kinerja	PROPN
ijtc-1001	349	3	environmental	environmental	ADJ
ijtc-1001	349	4	,	,	PUNCT
ijtc-1001	349	5	social	social	ADJ
ijtc-1001	349	6	,	,	PUNCT
ijtc-1001	349	7	governance	governance	NOUN
ijtc-1001	349	8	(	(	PUNCT
ijtc-1001	349	9	esg	esg	PROPN
ijtc-1001	349	10	)	)	PUNCT
ijtc-1001	349	11	terhadap	terhadap	PROPN
ijtc-1001	349	12	kinerja	kinerja	PROPN
ijtc-1001	349	13	perusahaan	perusahaan	PROPN
ijtc-1001	349	14	dengan	dengan	PROPN
ijtc-1001	349	15	kendala	kendala	PROPN
ijtc-1001	349	16	keuangan	keuangan	PROPN
ijtc-1001	349	17	sebagai	sebagai	PROPN
ijtc-1001	349	18	variabel	variabel	PROPN
ijtc-1001	349	19	moderasi	moderasi	PROPN
ijtc-1001	349	20	(	(	PUNCT
ijtc-1001	349	21	studi	studi	PROPN
ijtc-1001	349	22	pada	pada	PROPN
ijtc-1001	349	23	perusahaan	perusahaan	PROPN
ijtc-1001	349	24	manufaktur	manufaktur	PROPN
ijtc-1001	349	25	yang	yang	PROPN
ijtc-1001	349	26	terdaftar	terdaftar	PROPN
ijtc-1001	349	27	di	di	PROPN
ijtc-1001	349	28	bursa	bursa	PROPN
ijtc-1001	349	29	efek	efek	NOUN
ijtc-1001	349	30	indonesia	indonesia	PROPN
ijtc-1001	349	31	tahun	tahun	PROPN
ijtc-1001	349	32	2016	2016	NUM
ijtc-1001	349	33	-	-	SYM
ijtc-1001	349	34	2020	2020	NUM
ijtc-1001	349	35	)	)	PUNCT
ijtc-1001	349	36	.	.	PUNCT
ijtc-1001	350	1	diponegoro	diponegoro	PROPN
ijtc-1001	350	2	journal	journal	PROPN
ijtc-1001	350	3	of	of	ADP
ijtc-1001	350	4	management	management	NOUN
ijtc-1001	350	5	,	,	PUNCT
ijtc-1001	350	6	12	12	NUM
ijtc-1001	350	7	,	,	PUNCT
ijtc-1001	350	8	1–11	1–11	PROPN
ijtc-1001	350	9	.	.	PUNCT
ijtc-1001	351	1	roychowdhury	roychowdhury	PROPN
ijtc-1001	351	2	,	,	PUNCT
ijtc-1001	351	3	s.	s.	PROPN
ijtc-1001	351	4	(	(	PUNCT
ijtc-1001	351	5	2006a	2006a	NUM
ijtc-1001	351	6	)	)	PUNCT
ijtc-1001	351	7	.	.	PUNCT
ijtc-1001	352	1	earnings	earning	NOUN
ijtc-1001	352	2	management	management	NOUN
ijtc-1001	352	3	through	through	ADP
ijtc-1001	352	4	real	real	ADJ
ijtc-1001	352	5	activities	activity	NOUN
ijtc-1001	352	6	manipulation	manipulation	NOUN
ijtc-1001	352	7	.	.	PUNCT
ijtc-1001	353	1	journal	journal	NOUN
ijtc-1001	353	2	of	of	ADP
ijtc-1001	353	3	accounting	accounting	NOUN
ijtc-1001	353	4	and	and	CCONJ
ijtc-1001	353	5	economics	economic	NOUN
ijtc-1001	353	6	,	,	PUNCT
ijtc-1001	353	7	42(3	42(3	NUM
ijtc-1001	353	8	)	)	PUNCT
ijtc-1001	353	9	,	,	PUNCT
ijtc-1001	353	10	335–370	335–370	NUM
ijtc-1001	353	11	.	.	PUNCT
ijtc-1001	354	1	https://doi.org/10.1016/j.jacceco.2006.01.002	https://doi.org/10.1016/j.jacceco.2006.01.002	NOUN
ijtc-1001	354	2	roychowdhury	roychowdhury	NOUN
ijtc-1001	354	3	,	,	PUNCT
ijtc-1001	354	4	s.	s.	PROPN
ijtc-1001	354	5	(	(	PUNCT
ijtc-1001	354	6	2006b	2006b	NUM
ijtc-1001	354	7	)	)	PUNCT
ijtc-1001	354	8	.	.	PUNCT
ijtc-1001	355	1	earnings	earning	NOUN
ijtc-1001	355	2	management	management	NOUN
ijtc-1001	355	3	through	through	ADP
ijtc-1001	355	4	real	real	ADJ
ijtc-1001	355	5	activities	activity	NOUN
ijtc-1001	355	6	manipulation	manipulation	NOUN
ijtc-1001	355	7	.	.	PUNCT
ijtc-1001	356	1	journal	journal	NOUN
ijtc-1001	356	2	of	of	ADP
ijtc-1001	356	3	accounting	accounting	NOUN
ijtc-1001	356	4	and	and	CCONJ
ijtc-1001	356	5	economics	economic	NOUN
ijtc-1001	356	6	,	,	PUNCT
ijtc-1001	356	7	42(3	42(3	NUM
ijtc-1001	356	8	)	)	PUNCT
ijtc-1001	356	9	,	,	PUNCT
ijtc-1001	356	10	335–370	335–370	NUM
ijtc-1001	356	11	.	.	PUNCT
ijtc-1001	357	1	https://doi.org/10.1016/j.jacceco.2006.01.002	https://doi.org/10.1016/j.jacceco.2006.01.002	PROPN
ijtc-1001	357	2	ruan	ruan	PROPN
ijtc-1001	357	3	,	,	PUNCT
ijtc-1001	357	4	l.	l.	PROPN
ijtc-1001	357	5	,	,	PUNCT
ijtc-1001	357	6	&	&	CCONJ
ijtc-1001	357	7	liu	liu	PROPN
ijtc-1001	357	8	,	,	PUNCT
ijtc-1001	357	9	h.	h.	PROPN
ijtc-1001	357	10	(	(	PUNCT
ijtc-1001	357	11	2021	2021	NUM
ijtc-1001	357	12	)	)	PUNCT
ijtc-1001	357	13	.	.	PUNCT
ijtc-1001	358	1	environmental	environmental	ADJ
ijtc-1001	358	2	,	,	PUNCT
ijtc-1001	358	3	social	social	ADJ
ijtc-1001	358	4	,	,	PUNCT
ijtc-1001	358	5	governance	governance	NOUN
ijtc-1001	358	6	activities	activity	NOUN
ijtc-1001	358	7	and	and	CCONJ
ijtc-1001	358	8	firm	firm	ADJ
ijtc-1001	358	9	performance	performance	NOUN
ijtc-1001	358	10	:	:	PUNCT
ijtc-1001	358	11	evidence	evidence	NOUN
ijtc-1001	358	12	from	from	ADP
ijtc-1001	358	13	china	china	PROPN
ijtc-1001	358	14	.	.	PUNCT
ijtc-1001	359	1	sustainability	sustainability	NOUN
ijtc-1001	359	2	(	(	PUNCT
ijtc-1001	359	3	switzerland	switzerland	PROPN
ijtc-1001	359	4	)	)	PUNCT
ijtc-1001	359	5	,	,	PUNCT
ijtc-1001	359	6	13(2	13(2	PROPN
ijtc-1001	359	7	)	)	PUNCT
ijtc-1001	359	8	,	,	PUNCT
ijtc-1001	359	9	1–16	1–16	PROPN
ijtc-1001	359	10	.	.	PUNCT
ijtc-1001	360	1	https://doi.org/10.3390/su13020767	https://doi.org/10.3390/su13020767	PROPN
ijtc-1001	360	2	sabrina	sabrina	PROPN
ijtc-1001	360	3	,	,	PUNCT
ijtc-1001	360	4	o.	o.	PROPN
ijtc-1001	360	5	z.	z.	PROPN
ijtc-1001	360	6	,	,	PUNCT
ijtc-1001	360	7	fachruzzaman	fachruzzaman	NOUN
ijtc-1001	360	8	,	,	PUNCT
ijtc-1001	360	9	midiastuty	midiastuty	NOUN
ijtc-1001	360	10	,	,	PUNCT
ijtc-1001	360	11	p.	p.	PROPN
ijtc-1001	360	12	p.	p.	PROPN
ijtc-1001	360	13	,	,	PUNCT
ijtc-1001	360	14	&	&	CCONJ
ijtc-1001	360	15	suranta	suranta	PROPN
ijtc-1001	360	16	,	,	PUNCT
ijtc-1001	360	17	e.	e.	PROPN
ijtc-1001	360	18	(	(	PUNCT
ijtc-1001	360	19	2020	2020	NUM
ijtc-1001	360	20	)	)	PUNCT
ijtc-1001	360	21	.	.	PUNCT
ijtc-1001	361	1	pengaruh	pengaruh	NOUN
ijtc-1001	361	2	koneksitas	koneksita	NOUN
ijtc-1001	361	3	organ	organ	VERB
ijtc-1001	361	4	corporate	corporate	ADJ
ijtc-1001	361	5	governance	governance	NOUN
ijtc-1001	361	6	,	,	PUNCT
ijtc-1001	361	7	inneffective	inneffective	ADJ
ijtc-1001	361	8	monitoring	monitoring	NOUN
ijtc-1001	361	9	dan	dan	PROPN
ijtc-1001	361	10	manajemen	manajemen	PROPN
ijtc-1001	361	11	laba	laba	PROPN
ijtc-1001	361	12	terhadap	terhadap	PROPN
ijtc-1001	361	13	fraudulent	fraudulent	ADJ
ijtc-1001	361	14	financial	financial	ADJ
ijtc-1001	361	15	reporting	reporting	NOUN
ijtc-1001	361	16	(	(	PUNCT
ijtc-1001	361	17	the	the	DET
ijtc-1001	361	18	effect	effect	NOUN
ijtc-1001	361	19	of	of	ADP
ijtc-1001	361	20	corporate	corporate	ADJ
ijtc-1001	361	21	governance	governance	NOUN
ijtc-1001	361	22	,	,	PUNCT
ijtc-1001	361	23	ineffective	ineffective	ADJ
ijtc-1001	361	24	monitoring	monitoring	NOUN
ijtc-1001	361	25	and	and	CCONJ
ijtc-1001	361	26	earnings	earning	NOUN
ijtc-1001	361	27	management	management	NOUN
ijtc-1001	361	28	concept	concept	NOUN
ijtc-1001	361	29	on	on	ADP
ijtc-1001	361	30	fraudulent	fraudulent	ADJ
ijtc-1001	361	31	financial	financial	ADJ
ijtc-1001	361	32	reportin	reportin	NOUN
ijtc-1001	361	33	.	.	PUNCT
ijtc-1001	362	1	jurnal	jurnal	PROPN
ijtc-1001	362	2	akuntansi	akuntansi	PROPN
ijtc-1001	362	3	keuangan	keuangan	PROPN
ijtc-1001	362	4	dan	dan	PROPN
ijtc-1001	362	5	manajemen	manajemen	PROPN
ijtc-1001	362	6	,	,	PUNCT
ijtc-1001	362	7	1(2	1(2	NUM
ijtc-1001	362	8	)	)	PUNCT
ijtc-1001	362	9	,	,	PUNCT
ijtc-1001	362	10	109–122	109–122	NUM
ijtc-1001	362	11	.	.	PUNCT
ijtc-1001	362	12	septiadi	septiadi	NOUN
ijtc-1001	362	13	,	,	PUNCT
ijtc-1001	362	14	i.	i.	NOUN
ijtc-1001	362	15	,	,	PUNCT
ijtc-1001	362	16	robiansyah	robiansyah	NOUN
ijtc-1001	362	17	,	,	PUNCT
ijtc-1001	362	18	a.	a.	NOUN
ijtc-1001	362	19	,	,	PUNCT
ijtc-1001	362	20	&	&	CCONJ
ijtc-1001	362	21	suranta	suranta	PROPN
ijtc-1001	362	22	,	,	PUNCT
ijtc-1001	362	23	e.	e.	PROPN
ijtc-1001	362	24	(	(	PUNCT
ijtc-1001	362	25	2017	2017	NUM
ijtc-1001	362	26	)	)	PUNCT
ijtc-1001	362	27	.	.	PUNCT
ijtc-1001	363	1	pengaruh	pengaruh	NOUN
ijtc-1001	363	2	manajemen	manajeman	NOUN
ijtc-1001	363	3	laba	laba	PROPN
ijtc-1001	363	4	,	,	PUNCT
ijtc-1001	363	5	corporate	corporate	ADJ
ijtc-1001	363	6	governance	governance	NOUN
ijtc-1001	363	7	,	,	PUNCT
ijtc-1001	363	8	dan	dan	PROPN
ijtc-1001	363	9	corporate	corporate	ADJ
ijtc-1001	363	10	social	social	ADJ
ijtc-1001	363	11	responsibility	responsibility	NOUN
ijtc-1001	363	12	terhadap	terhadap	PROPN
ijtc-1001	363	13	tax	tax	NOUN
ijtc-1001	363	14	avoidance	avoidance	NOUN
ijtc-1001	363	15	.	.	PUNCT
ijtc-1001	364	1	journal	journal	PROPN
ijtc-1001	364	2	of	of	ADP
ijtc-1001	364	3	applied	apply	VERB
ijtc-1001	364	4	managerial	managerial	ADJ
ijtc-1001	364	5	accounting	accounting	NOUN
ijtc-1001	364	6	,	,	PUNCT
ijtc-1001	364	7	1(2	1(2	NUM
ijtc-1001	364	8	)	)	PUNCT
ijtc-1001	364	9	,	,	PUNCT
ijtc-1001	364	10	114–133	114–133	NUM
ijtc-1001	364	11	.	.	PUNCT
ijtc-1001	365	1	https://doi.org/10.30871/jama.v1i2.502	https://doi.org/10.30871/jama.v1i2.502	PROPN
ijtc-1001	366	1	simamora	simamora	PROPN
ijtc-1001	366	2	,	,	PUNCT
ijtc-1001	366	3	a.	a.	PROPN
ijtc-1001	366	4	j.	j.	PROPN
ijtc-1001	366	5	(	(	PUNCT
ijtc-1001	366	6	2021	2021	NUM
ijtc-1001	366	7	)	)	PUNCT
ijtc-1001	366	8	.	.	PUNCT
ijtc-1001	367	1	managerial	managerial	ADJ
ijtc-1001	367	2	ability	ability	NOUN
ijtc-1001	367	3	,	,	PUNCT
ijtc-1001	367	4	real	real	ADJ
ijtc-1001	367	5	earnings	earning	NOUN
ijtc-1001	367	6	management	management	NOUN
ijtc-1001	367	7	,	,	PUNCT
ijtc-1001	367	8	and	and	CCONJ
ijtc-1001	367	9	earnings	earning	NOUN
ijtc-1001	367	10	quality	quality	NOUN
ijtc-1001	367	11	.	.	PUNCT
ijtc-1001	368	1	journal	journal	NOUN
ijtc-1001	368	2	of	of	ADP
ijtc-1001	368	3	financial	financial	ADJ
ijtc-1001	368	4	and	and	CCONJ
ijtc-1001	368	5	behavioural	behavioural	ADJ
ijtc-1001	368	6	accounting	accounting	NOUN
ijtc-1001	368	7	,	,	PUNCT
ijtc-1001	368	8	1(1	1(1	NUM
ijtc-1001	368	9	)	)	PUNCT
ijtc-1001	368	10	,	,	PUNCT
ijtc-1001	368	11	1–28	1–28	PROPN
ijtc-1001	368	12	.	.	PUNCT
ijtc-1001	369	1	https://doi.org/10.33830/jfba.v1i1.001.2021	https://doi.org/10.33830/jfba.v1i1.001.2021	PROPN
ijtc-1001	369	2	suhesti	suhesti	PROPN
ijtc-1001	369	3	,	,	PUNCT
ijtc-1001	369	4	n.	n.	NOUN
ijtc-1001	369	5	(	(	PUNCT
ijtc-1001	369	6	2015	2015	NUM
ijtc-1001	369	7	)	)	PUNCT
ijtc-1001	369	8	.	.	PUNCT
ijtc-1001	370	1	earning	earn	VERB
ijtc-1001	370	2	management	management	NOUN
ijtc-1001	370	3	melalui	melalui	PROPN
ijtc-1001	370	4	aktivitas	aktivitas	PROPN
ijtc-1001	370	5	riil	riil	PROPN
ijtc-1001	370	6	dan	dan	PROPN
ijtc-1001	370	7	akrual	akrual	PROPN
ijtc-1001	370	8	.	.	PUNCT
ijtc-1001	371	1	jurnal	jurnal	PROPN
ijtc-1001	371	2	akuntansi	akuntansi	PROPN
ijtc-1001	371	3	dan	dan	PROPN
ijtc-1001	371	4	pajak	pajak	PROPN
ijtc-1001	371	5	,	,	PUNCT
ijtc-1001	371	6	16(1	16(1	NUM
ijtc-1001	371	7	)	)	PUNCT
ijtc-1001	371	8	,	,	PUNCT
ijtc-1001	371	9	55–66	55–66	NUM
ijtc-1001	371	10	.	.	PUNCT
ijtc-1001	371	11	sunarto	sunarto	PROPN
ijtc-1001	371	12	.	.	PUNCT
ijtc-1001	372	1	(	(	PUNCT
ijtc-1001	372	2	2009	2009	NUM
ijtc-1001	372	3	)	)	PUNCT
ijtc-1001	372	4	.	.	PUNCT
ijtc-1001	373	1	teori	teori	PROPN
ijtc-1001	373	2	keagenan	keagenan	PROPN
ijtc-1001	373	3	dan	dan	PROPN
ijtc-1001	373	4	manajemen	manajemen	PROPN
ijtc-1001	373	5	laba	laba	PROPN
ijtc-1001	373	6	.	.	PUNCT
ijtc-1001	373	7	1(1	1(1	NUM
ijtc-1001	373	8	)	)	PUNCT
ijtc-1001	373	9	,	,	PUNCT
ijtc-1001	373	10	13–28	13–28	NUM
ijtc-1001	373	11	.	.	PUNCT
ijtc-1001	373	12	suranta	suranta	PROPN
ijtc-1001	373	13	,	,	PUNCT
ijtc-1001	373	14	e.	e.	PROPN
ijtc-1001	373	15	,	,	PUNCT
ijtc-1001	373	16	midiastuty	midiastuty	PROPN
ijtc-1001	373	17	,	,	PUNCT
ijtc-1001	373	18	p.	p.	PROPN
ijtc-1001	373	19	p.	p.	PROPN
ijtc-1001	373	20	,	,	PUNCT
ijtc-1001	373	21	nikmah	nikmah	PROPN
ijtc-1001	373	22	,	,	PUNCT
ijtc-1001	373	23	n.	n.	NOUN
ijtc-1001	373	24	,	,	PUNCT
ijtc-1001	373	25	&	&	CCONJ
ijtc-1001	373	26	andina	andina	PROPN
ijtc-1001	373	27	,	,	PUNCT
ijtc-1001	373	28	a.	a.	PROPN
ijtc-1001	373	29	s.	s.	PROPN
ijtc-1001	373	30	(	(	PUNCT
ijtc-1001	373	31	2010	2010	NUM
ijtc-1001	373	32	)	)	PUNCT
ijtc-1001	373	33	.	.	PUNCT
ijtc-1001	374	1	earnings	earning	NOUN
ijtc-1001	374	2	management	management	NOUN
ijtc-1001	374	3	at	at	ADP
ijtc-1001	374	4	public	public	ADJ
ijtc-1001	374	5	companies	company	NOUN
ijtc-1001	374	6	with	with	ADP
ijtc-1001	374	7	employee	employee	NOUN
ijtc-1001	374	8	stock	stock	NOUN
ijtc-1001	374	9	ownership	ownership	NOUN
ijtc-1001	374	10	program	program	NOUN
ijtc-1001	374	11	(	(	PUNCT
ijtc-1001	374	12	esop	esop	PROPN
ijtc-1001	374	13	)	)	PUNCT
ijtc-1001	374	14	.	.	PUNCT
ijtc-1001	375	1	journal	journal	PROPN
ijtc-1001	375	2	of	of	ADP
ijtc-1001	375	3	economics	economic	NOUN
ijtc-1001	375	4	,	,	PUNCT
ijtc-1001	375	5	business	business	NOUN
ijtc-1001	375	6	,	,	PUNCT
ijtc-1001	375	7	and	and	CCONJ
ijtc-1001	375	8	accountancy	accountancy	NOUN
ijtc-1001	376	1	|	|	ADP
ijtc-1001	376	2	ventura	ventura	NOUN
ijtc-1001	376	3	,	,	PUNCT
ijtc-1001	376	4	13(2	13(2	PROPN
ijtc-1001	376	5	)	)	PUNCT
ijtc-1001	376	6	,	,	PUNCT
ijtc-1001	376	7	153	153	NUM
ijtc-1001	376	8	.	.	PUNCT
ijtc-1001	377	1	https://doi.org/10.14414/jebav.v13i2.413	https://doi.org/10.14414/jebav.v13i2.413	PUNCT
ijtc-1001	377	2	susanto	susanto	NOUN
ijtc-1001	377	3	,	,	PUNCT
ijtc-1001	377	4	y.	y.	PROPN
ijtc-1001	377	5	k.	k.	PROPN
ijtc-1001	377	6	(	(	PUNCT
ijtc-1001	377	7	2017	2017	NUM
ijtc-1001	377	8	)	)	PUNCT
ijtc-1001	377	9	.	.	PUNCT
ijtc-1001	378	1	accrual	accrual	ADJ
ijtc-1001	378	2	earnings	earning	NOUN
ijtc-1001	378	3	management	management	NOUN
ijtc-1001	378	4	,	,	PUNCT
ijtc-1001	378	5	real	real	ADJ
ijtc-1001	378	6	earnings	earning	NOUN
ijtc-1001	378	7	management	management	NOUN
ijtc-1001	378	8	,	,	PUNCT
ijtc-1001	378	9	and	and	CCONJ
ijtc-1001	378	10	firm	firm	ADJ
ijtc-1001	378	11	value	value	NOUN
ijtc-1001	378	12	.	.	PUNCT
ijtc-1001	379	1	international	international	ADJ
ijtc-1001	379	2	journal	journal	PROPN
ijtc-1001	379	3	of	of	ADP
ijtc-1001	379	4	business	business	NOUN
ijtc-1001	379	5	,	,	PUNCT
ijtc-1001	379	6	economics	economic	NOUN
ijtc-1001	379	7	,	,	PUNCT
ijtc-1001	379	8	economics	economic	NOUN
ijtc-1001	379	9	and	and	CCONJ
ijtc-1001	379	10	law	law	NOUN
ijtc-1001	379	11	,	,	PUNCT
ijtc-1001	379	12	14(1	14(1	NUM
ijtc-1001	379	13	)	)	PUNCT
ijtc-1001	379	14	,	,	PUNCT
ijtc-1001	379	15	1–6	1–6	NUM
ijtc-1001	379	16	.	.	PUNCT
ijtc-1001	380	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	DET
ijtc-1001	380	2	the	the	DET
ijtc-1001	380	3	effect	effect	NOUN
ijtc-1001	380	4	of	of	ADP
ijtc-1001	380	5	accrual	accrual	ADJ
ijtc-1001	380	6	earnings	earning	NOUN
ijtc-1001	380	7	management	management	NOUN
ijtc-1001	380	8	and	and	CCONJ
ijtc-1001	380	9	real	real	ADJ
ijtc-1001	380	10	earnings	earning	NOUN
ijtc-1001	380	11	management	management	NOUN
ijtc-1001	380	12	on	on	ADP
ijtc-1001	380	13	environmental	environmental	ADJ
ijtc-1001	380	14	,	,	PUNCT
ijtc-1001	380	15	social	social	ADJ
ijtc-1001	380	16	,	,	PUNCT
ijtc-1001	380	17	and	and	CCONJ
ijtc-1001	380	18	governance	governance	NOUN
ijtc-1001	380	19	(	(	PUNCT
ijtc-1001	380	20	esg	esg	NOUN
ijtc-1001	380	21	)	)	PUNCT
ijtc-1001	380	22	reporting	reporting	NOUN
ijtc-1001	380	23	performance	performance	NOUN
ijtc-1001	380	24	fadhilah	fadhilah	NOUN
ijtc-1001	380	25	and	and	CCONJ
ijtc-1001	380	26	suranta	suranta	VERB
ijtc-1001	380	27	96	96	NUM
ijtc-1001	380	28	|	|	CCONJ
ijtc-1001	380	29	ilomata	ilomata	PROPN
ijtc-1001	380	30	international	international	ADJ
ijtc-1001	380	31	journal	journal	NOUN
ijtc-1001	380	32	of	of	ADP
ijtc-1001	380	33	tax	tax	PROPN
ijtc-1001	380	34	&	&	CCONJ
ijtc-1001	380	35	accounting	accounting	PROPN
ijtc-1001	380	36	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1001	380	37	syahrani	syahrani	NOUN
ijtc-1001	380	38	,	,	PUNCT
ijtc-1001	380	39	t.	t.	NOUN
ijtc-1001	380	40	(	(	PUNCT
ijtc-1001	380	41	2021	2021	NUM
ijtc-1001	380	42	)	)	PUNCT
ijtc-1001	380	43	.	.	PUNCT
ijtc-1001	381	1	pengaruh	pengaruh	NOUN
ijtc-1001	381	2	profitabilitas	profitabilita	NOUN
ijtc-1001	381	3	,	,	PUNCT
ijtc-1001	381	4	kualitas	kualita	NOUN
ijtc-1001	381	5	audit	audit	NOUN
ijtc-1001	381	6	,	,	PUNCT
ijtc-1001	381	7	nilai	nilai	PROPN
ijtc-1001	381	8	perusahaan	perusahaan	PROPN
ijtc-1001	381	9	,	,	PUNCT
ijtc-1001	381	10	dewan	dewan	PROPN
ijtc-1001	381	11	komisaris	komisaris	PROPN
ijtc-1001	381	12	independen	independen	PROPN
ijtc-1001	381	13	dan	dan	PROPN
ijtc-1001	381	14	ukuran	ukuran	PROPN
ijtc-1001	381	15	dewan	dewan	PROPN
ijtc-1001	381	16	komisaris	komisaris	PROPN
ijtc-1001	381	17	terhadap	terhadap	PROPN
ijtc-1001	381	18	manajemen	manajeman	NOUN
ijtc-1001	381	19	laba	laba	PROPN
ijtc-1001	381	20	perusahaan	perusahaan	PROPN
ijtc-1001	381	21	manufaktur	manufaktur	PROPN
ijtc-1001	381	22	yang	yang	PROPN
ijtc-1001	381	23	terdaftar	terdaftar	PROPN
ijtc-1001	381	24	di	di	PROPN
ijtc-1001	381	25	bei	bei	PROPN
ijtc-1001	381	26	.	.	PUNCT
ijtc-1001	382	1	jurnal	jurnal	ADJ
ijtc-1001	382	2	fairness	fairness	NOUN
ijtc-1001	382	3	,	,	PUNCT
ijtc-1001	382	4	9(1	9(1	NUM
ijtc-1001	382	5	)	)	PUNCT
ijtc-1001	382	6	,	,	PUNCT
ijtc-1001	382	7	45–58	45–58	NOUN
ijtc-1001	382	8	.	.	PUNCT
ijtc-1001	383	1	https://doi.org/10.33369/fairness.v9i1.15221	https://doi.org/10.33369/fairness.v9i1.15221	PROPN
ijtc-1001	383	2	tao	tao	PROPN
ijtc-1001	383	3	,	,	PUNCT
ijtc-1001	383	4	j.	j.	PROPN
ijtc-1001	383	5	(	(	PUNCT
ijtc-1001	383	6	2023	2023	NUM
ijtc-1001	383	7	)	)	PUNCT
ijtc-1001	383	8	.	.	PUNCT
ijtc-1001	384	1	study	study	NOUN
ijtc-1001	384	2	on	on	ADP
ijtc-1001	384	3	the	the	DET
ijtc-1001	384	4	impact	impact	NOUN
ijtc-1001	384	5	of	of	ADP
ijtc-1001	384	6	esg	esg	PROPN
ijtc-1001	384	7	performance	performance	NOUN
ijtc-1001	384	8	on	on	ADP
ijtc-1001	384	9	firm	firm	ADJ
ijtc-1001	384	10	performance	performance	NOUN
ijtc-1001	384	11	.	.	PUNCT
ijtc-1001	385	1	shs	shs	NOUN
ijtc-1001	385	2	web	web	NOUN
ijtc-1001	385	3	of	of	ADP
ijtc-1001	385	4	conferences	conference	NOUN
ijtc-1001	385	5	,	,	PUNCT
ijtc-1001	385	6	165	165	NUM
ijtc-1001	385	7	,	,	PUNCT
ijtc-1001	385	8	01016	01016	NUM
ijtc-1001	385	9	.	.	PUNCT
ijtc-1001	386	1	https://doi.org/10.1051/shsconf/202316501016	https://doi.org/10.1051/shsconf/202316501016	PROPN
ijtc-1001	386	2	trabelsi	trabelsi	PROPN
ijtc-1001	386	3	,	,	PUNCT
ijtc-1001	386	4	s.	s.	PROPN
ijtc-1001	386	5	,	,	PUNCT
ijtc-1001	386	6	&	&	CCONJ
ijtc-1001	386	7	chalwati	chalwati	PROPN
ijtc-1001	386	8	,	,	PUNCT
ijtc-1001	386	9	a.	a.	NOUN
ijtc-1001	386	10	(	(	PUNCT
ijtc-1001	386	11	2023	2023	NUM
ijtc-1001	386	12	)	)	PUNCT
ijtc-1001	386	13	.	.	PUNCT
ijtc-1001	387	1	poison	poison	NOUN
ijtc-1001	387	2	pills	pill	NOUN
ijtc-1001	387	3	adoption	adoption	NOUN
ijtc-1001	387	4	,	,	PUNCT
ijtc-1001	387	5	real	real	ADJ
ijtc-1001	387	6	earnings	earning	NOUN
ijtc-1001	387	7	management	management	NOUN
ijtc-1001	387	8	and	and	CCONJ
ijtc-1001	387	9	ipo	ipo	NOUN
ijtc-1001	387	10	failure	failure	NOUN
ijtc-1001	387	11	.	.	PUNCT
ijtc-1001	388	1	china	china	PROPN
ijtc-1001	388	2	accounting	accounting	PROPN
ijtc-1001	388	3	and	and	CCONJ
ijtc-1001	388	4	finance	finance	PROPN
ijtc-1001	388	5	review	review	NOUN
ijtc-1001	388	6	,	,	PUNCT
ijtc-1001	388	7	25(4	25(4	NOUN
ijtc-1001	388	8	)	)	PUNCT
ijtc-1001	388	9	,	,	PUNCT
ijtc-1001	388	10	513–539	513–539	NUM
ijtc-1001	388	11	.	.	PUNCT
ijtc-1001	389	1	https://doi.org/10.1108/cafr-042023-0041	https://doi.org/10.1108/cafr-042023-0041	VERB
ijtc-1001	389	2	trisnawati	trisnawati	PROPN
ijtc-1001	389	3	,	,	PUNCT
ijtc-1001	389	4	r.	r.	PROPN
ijtc-1001	389	5	,	,	PUNCT
ijtc-1001	389	6	&	&	CCONJ
ijtc-1001	389	7	suhestiningsih	suhestiningsih	PROPN
ijtc-1001	389	8	.	.	PUNCT
ijtc-1001	389	9	(	(	PUNCT
ijtc-1001	389	10	2012	2012	NUM
ijtc-1001	389	11	)	)	PUNCT
ijtc-1001	389	12	.	.	PUNCT
ijtc-1001	390	1	the	the	DET
ijtc-1001	390	2	real	real	ADJ
ijtc-1001	390	3	earnings	earning	NOUN
ijtc-1001	390	4	management	management	NOUN
ijtc-1001	390	5	practices	practice	NOUN
ijtc-1001	390	6	(	(	PUNCT
ijtc-1001	390	7	the	the	DET
ijtc-1001	390	8	comparative	comparative	ADJ
ijtc-1001	390	9	studies	study	NOUN
ijtc-1001	390	10	between	between	ADP
ijtc-1001	390	11	shariah	shariah	PROPN
ijtc-1001	390	12	index	index	PROPN
ijtc-1001	390	13	(	(	PUNCT
ijtc-1001	390	14	jii	jii	PROPN
ijtc-1001	390	15	)	)	PUNCT
ijtc-1001	390	16	and	and	CCONJ
ijtc-1001	390	17	conventional	conventional	ADJ
ijtc-1001	390	18	index	index	NOUN
ijtc-1001	390	19	(	(	PUNCT
ijtc-1001	390	20	lq-45	lq-45	NOUN
ijtc-1001	390	21	)	)	PUNCT
ijtc-1001	390	22	in	in	ADP
ijtc-1001	390	23	indonesian	indonesian	ADJ
ijtc-1001	390	24	stock	stock	PROPN
ijtc-1001	390	25	exchange	exchange	NOUN
ijtc-1001	390	26	during	during	ADP
ijtc-1001	390	27	2004	2004	NUM
ijtc-1001	390	28	-	-	SYM
ijtc-1001	390	29	2010	2010	NUM
ijtc-1001	390	30	period	period	NOUN
ijtc-1001	390	31	)	)	PUNCT
ijtc-1001	390	32	*	*	PUNCT
ijtc-1001	390	33	.	.	PUNCT
ijtc-1001	391	1	proceedings	proceeding	NOUN
ijtc-1001	391	2	malaysia	malaysia	PROPN
ijtc-1001	391	3	-	-	PUNCT
ijtc-1001	391	4	indonesia	indonesia	PROPN
ijtc-1001	391	5	international	international	PROPN
ijtc-1001	391	6	conference	conference	NOUN
ijtc-1001	391	7	in	in	ADP
ijtc-1001	391	8	economics	economic	NOUN
ijtc-1001	391	9	,	,	PUNCT
ijtc-1001	391	10	management	management	NOUN
ijtc-1001	391	11	and	and	CCONJ
ijtc-1001	391	12	accounting	accounting	NOUN
ijtc-1001	391	13	(	(	PUNCT
ijtc-1001	391	14	miicema	miicema	PROPN
ijtc-1001	391	15	)	)	PUNCT
ijtc-1001	391	16	,	,	PUNCT
ijtc-1001	391	17	october	october	PROPN
ijtc-1001	391	18	18th-20th	18th-20th	NUM
ijtc-1001	391	19	,	,	PUNCT
ijtc-1001	391	20	palembang	palembang	PROPN
ijtc-1001	391	21	indonesia	indonesia	PROPN
ijtc-1001	391	22	,	,	PUNCT
ijtc-1001	391	23	2012	2012	NUM
ijtc-1001	391	24	.	.	PUNCT
ijtc-1001	392	1	vakilifard	vakilifard	PROPN
ijtc-1001	392	2	,	,	PUNCT
ijtc-1001	392	3	h.	h.	PROPN
ijtc-1001	392	4	,	,	PUNCT
ijtc-1001	392	5	&	&	CCONJ
ijtc-1001	392	6	mortazavi	mortazavi	PROPN
ijtc-1001	392	7	,	,	PUNCT
ijtc-1001	392	8	m.	m.	NOUN
ijtc-1001	392	9	s.	s.	PROPN
ijtc-1001	392	10	s.	s.	PROPN
ijtc-1001	392	11	(	(	PUNCT
ijtc-1001	392	12	2016	2016	NUM
ijtc-1001	392	13	)	)	PUNCT
ijtc-1001	392	14	.	.	PUNCT
ijtc-1001	393	1	the	the	DET
ijtc-1001	393	2	impact	impact	NOUN
ijtc-1001	393	3	of	of	ADP
ijtc-1001	393	4	financial	financial	ADJ
ijtc-1001	393	5	leverage	leverage	NOUN
ijtc-1001	393	6	on	on	ADP
ijtc-1001	393	7	accrual	accrual	ADJ
ijtc-1001	393	8	-	-	PUNCT
ijtc-1001	393	9	based	base	VERB
ijtc-1001	393	10	and	and	CCONJ
ijtc-1001	393	11	real	real	ADJ
ijtc-1001	393	12	earnings	earning	NOUN
ijtc-1001	393	13	management	management	NOUN
ijtc-1001	393	14	.	.	PUNCT
ijtc-1001	394	1	international	international	ADJ
ijtc-1001	394	2	journal	journal	PROPN
ijtc-1001	394	3	of	of	ADP
ijtc-1001	394	4	academic	academic	ADJ
ijtc-1001	394	5	research	research	NOUN
ijtc-1001	394	6	in	in	ADP
ijtc-1001	394	7	accounting	accounting	NOUN
ijtc-1001	394	8	,	,	PUNCT
ijtc-1001	394	9	finance	finance	NOUN
ijtc-1001	394	10	and	and	CCONJ
ijtc-1001	394	11	management	management	NOUN
ijtc-1001	394	12	sciences	science	NOUN
ijtc-1001	394	13	,	,	PUNCT
ijtc-1001	394	14	6(2	6(2	NUM
ijtc-1001	394	15	)	)	PUNCT
ijtc-1001	394	16	,	,	PUNCT
ijtc-1001	394	17	53–60	53–60	PROPN
ijtc-1001	394	18	.	.	PUNCT
ijtc-1001	395	1	https://doi.org/10.6007/ijarafms/v6i2/2039	https://doi.org/10.6007/ijarafms/v6i2/2039	PROPN
ijtc-1001	395	2	velte	velte	NOUN
ijtc-1001	395	3	,	,	PUNCT
ijtc-1001	395	4	p.	p.	NOUN
ijtc-1001	395	5	(	(	PUNCT
ijtc-1001	395	6	2019	2019	NUM
ijtc-1001	395	7	)	)	PUNCT
ijtc-1001	395	8	.	.	PUNCT
ijtc-1001	396	1	the	the	DET
ijtc-1001	396	2	bidirectional	bidirectional	ADJ
ijtc-1001	396	3	relationship	relationship	NOUN
ijtc-1001	396	4	between	between	ADP
ijtc-1001	396	5	esg	esg	NOUN
ijtc-1001	396	6	performance	performance	NOUN
ijtc-1001	396	7	and	and	CCONJ
ijtc-1001	396	8	earnings	earning	NOUN
ijtc-1001	396	9	management	management	NOUN
ijtc-1001	396	10	–	–	PUNCT
ijtc-1001	396	11	empirical	empirical	ADJ
ijtc-1001	396	12	evidence	evidence	NOUN
ijtc-1001	396	13	from	from	ADP
ijtc-1001	396	14	germany	germany	PROPN
ijtc-1001	396	15	.	.	PUNCT
ijtc-1001	397	1	journal	journal	PROPN
ijtc-1001	397	2	of	of	ADP
ijtc-1001	397	3	global	global	ADJ
ijtc-1001	397	4	responsibility	responsibility	NOUN
ijtc-1001	397	5	,	,	PUNCT
ijtc-1001	397	6	10(4	10(4	NUM
ijtc-1001	397	7	)	)	PUNCT
ijtc-1001	397	8	,	,	PUNCT
ijtc-1001	397	9	322	322	NUM
ijtc-1001	397	10	–	–	PUNCT
ijtc-1001	397	11	338	338	NUM
ijtc-1001	397	12	.	.	PUNCT
ijtc-1001	398	1	https://doi.org/10.1108/jgr-01-2019-0001	https://doi.org/10.1108/jgr-01-2019-0001	NOUN
ijtc-1001	398	2	vincentia	vincentia	NOUN
ijtc-1001	398	3	anindha	anindha	PROPN
ijtc-1001	398	4	primacintya	primacintya	PROPN
ijtc-1001	398	5	,	,	PUNCT
ijtc-1001	398	6	i.	i.	PROPN
ijtc-1001	398	7	w.	w.	PROPN
ijtc-1001	398	8	k.	k.	PROPN
ijtc-1001	398	9	(	(	PUNCT
ijtc-1001	398	10	2023	2023	NUM
ijtc-1001	398	11	)	)	PUNCT
ijtc-1001	398	12	.	.	PUNCT
ijtc-1001	399	1	pengaruh	pengaruh	PROPN
ijtc-1001	399	2	kinerja	kinerja	PROPN
ijtc-1001	399	3	environmental	environmental	ADJ
ijtc-1001	399	4	,	,	PUNCT
ijtc-1001	399	5	social	social	ADJ
ijtc-1001	399	6	,	,	PUNCT
ijtc-1001	399	7	and	and	CCONJ
ijtc-1001	399	8	governance	governance	NOUN
ijtc-1001	399	9	terhadap	terhadap	PROPN
ijtc-1001	399	10	manajemen	manajeman	NOUN
ijtc-1001	399	11	laba	laba	PROPN
ijtc-1001	399	12	dengan	dengan	PROPN
ijtc-1001	399	13	keragaman	keragaman	PROPN
ijtc-1001	399	14	gender	gender	PROPN
ijtc-1001	399	15	pada	pada	PROPN
ijtc-1001	399	16	dewan	dewan	PROPN
ijtc-1001	399	17	komisaris	komisaris	PROPN
ijtc-1001	399	18	sebagai	sebagai	PROPN
ijtc-1001	399	19	variabel	variabel	PROPN
ijtc-1001	399	20	pemoderasi	pemoderasi	PROPN
ijtc-1001	399	21	tesis	tesis	PROPN
ijtc-1001	399	22	untuk	untuk	PROPN
ijtc-1001	399	23	memenuhi	memenuhi	PROPN
ijtc-1001	399	24	sebagian	sebagian	PROPN
ijtc-1001	399	25	persyaratan	persyaratan	PROPN
ijtc-1001	399	26	mencapai	mencapai	NOUN
ijtc-1001	399	27	derajat	derajat	PROPN
ijtc-1001	399	28	sarjana	sarjana	PROPN
ijtc-1001	399	29	s2	s2	PROPN
ijtc-1001	399	30	prodi	prodi	PROPN
ijtc-1001	399	31	studi	studi	PROPN
ijtc-1001	399	32	magister	magister	PROPN
ijtc-1001	399	33	akuntansi	akuntansi	PROPN
ijtc-1001	399	34	.	.	PUNCT
ijtc-1001	400	1	universitas	universitas	PROPN
ijtc-1001	400	2	gajah	gajah	PROPN
ijtc-1001	400	3	mada	mada	PROPN
ijtc-1001	400	4	.	.	PUNCT
ijtc-1001	401	1	yanti	yanti	PROPN
ijtc-1001	401	2	,	,	PUNCT
ijtc-1001	401	3	v.	v.	PROPN
ijtc-1001	401	4	l.	l.	PROPN
ijtc-1001	401	5	s.	s.	PROPN
ijtc-1001	401	6	h.	h.	PROPN
ijtc-1001	401	7	w.	w.	PROPN
ijtc-1001	401	8	(	(	PUNCT
ijtc-1001	401	9	2020	2020	NUM
ijtc-1001	401	10	)	)	PUNCT
ijtc-1001	401	11	.	.	PUNCT
ijtc-1001	402	1	mendeteksi	mendeteksi	ADJ
ijtc-1001	402	2	earnings	earning	NOUN
ijtc-1001	402	3	management	management	NOUN
ijtc-1001	402	4	perusahaan	perusahaan	PROPN
ijtc-1001	402	5	melalui	melalui	PROPN
ijtc-1001	402	6	aktivitas	aktivitas	PROPN
ijtc-1001	402	7	riil	riil	PROPN
ijtc-1001	402	8	.	.	PUNCT
ijtc-1001	403	1	jurnal	jurnal	ADJ
ijtc-1001	403	2	ekonomi	ekonomi	PROPN
ijtc-1001	403	3	,	,	PUNCT
ijtc-1001	403	4	25(1	25(1	NUM
ijtc-1001	403	5	)	)	PUNCT
ijtc-1001	403	6	,	,	PUNCT
ijtc-1001	403	7	66	66	NUM
ijtc-1001	403	8	.	.	PUNCT
ijtc-1001	404	1	https://doi.org/10.24912/je.v25i1.627	https://doi.org/10.24912/je.v25i1.627	PROPN
ijtc-1001	404	2	yuniatmoko	yuniatmoko	PROPN
ijtc-1001	404	3	,	,	PUNCT
ijtc-1001	404	4	i.	i.	PROPN
ijtc-1001	404	5	(	(	PUNCT
ijtc-1001	404	6	2018	2018	NUM
ijtc-1001	404	7	)	)	PUNCT
ijtc-1001	404	8	.	.	PUNCT
ijtc-1001	405	1	pendeteksian	pendeteksian	ADJ
ijtc-1001	405	2	manajemen	manajeman	NOUN
ijtc-1001	405	3	laba	laba	PROPN
ijtc-1001	405	4	riil	riil	PROPN
ijtc-1001	405	5	pada	pada	PROPN
ijtc-1001	405	6	perusahaan	perusahaan	PROPN
ijtc-1001	405	7	publik	publik	PROPN
ijtc-1001	405	8	di	di	PROPN
ijtc-1001	405	9	indonesia	indonesia	PROPN
ijtc-1001	405	10	yang	yang	PROPN
ijtc-1001	405	11	melakukan	melakukan	PROPN
ijtc-1001	406	1	right	right	ADJ
ijtc-1001	406	2	issue	issue	NOUN
ijtc-1001	406	3	.	.	PUNCT
ijtc-1001	407	1	1	1	X
ijtc-1001	407	2	.	.	X
ijtc-1001	407	3	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ