id	sid	tid	token	lemma	pos
ijtc-1421	1	1	the	the	DET
ijtc-1421	1	2	illomata	illomata	PROPN
ijtc-1421	1	3	international	international	PROPN
ijtc-1421	1	4	journal	journal	PROPN
ijtc-1421	1	5	of	of	ADP
ijtc-1421	1	6	management	management	NOUN
ijtc-1421	1	7	ilomata	ilomata	PROPN
ijtc-1421	1	8	international	international	ADJ
ijtc-1421	1	9	journal	journal	NOUN
ijtc-1421	1	10	of	of	ADP
ijtc-1421	1	11	tax	tax	PROPN
ijtc-1421	1	12	&	&	CCONJ
ijtc-1421	1	13	accounting	account	VERB
ijtc-1421	1	14	p	p	PROPN
ijtc-1421	1	15	-	-	PUNCT
ijtc-1421	1	16	issn	issn	NOUN
ijtc-1421	1	17	:	:	PUNCT
ijtc-1421	1	18	2714	2714	NUM
ijtc-1421	1	19	-	-	SYM
ijtc-1421	1	20	9838	9838	NUM
ijtc-1421	1	21	;	;	PUNCT
ijtc-1421	1	22	e	e	X
ijtc-1421	1	23	-	-	PUNCT
ijtc-1421	1	24	issn	issn	NOUN
ijtc-1421	1	25	:	:	PUNCT
ijtc-1421	1	26	2714	2714	NUM
ijtc-1421	1	27	-	-	SYM
ijtc-1421	1	28	9846	9846	NUM
ijtc-1421	1	29	volume	volume	NOUN
ijtc-1421	1	30	5	5	NUM
ijtc-1421	1	31	,	,	PUNCT
ijtc-1421	1	32	issue	issue	NOUN
ijtc-1421	1	33	4	4	NUM
ijtc-1421	1	34	,	,	PUNCT
ijtc-1421	1	35	october	october	PROPN
ijtc-1421	1	36	2024	2024	NUM
ijtc-1421	1	37	page	page	NOUN
ijtc-1421	1	38	no	no	NOUN
ijtc-1421	1	39	.	.	NOUN
ijtc-1421	1	40	1	1	NUM
ijtc-1421	1	41	-	-	SYM
ijtc-1421	1	42	16	16	NUM
ijtc-1421	1	43	1	1	NUM
ijtc-1421	1	44	|	|	ADV
ijtc-1421	1	45	ilomata	ilomata	PROPN
ijtc-1421	1	46	international	international	ADJ
ijtc-1421	1	47	journal	journal	NOUN
ijtc-1421	1	48	of	of	ADP
ijtc-1421	1	49	tax	tax	PROPN
ijtc-1421	1	50	&	&	CCONJ
ijtc-1421	1	51	accounting	account	VERB
ijtc-1421	1	52	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1421	1	53	the	the	DET
ijtc-1421	1	54	influence	influence	NOUN
ijtc-1421	1	55	of	of	ADP
ijtc-1421	1	56	accrual	accrual	ADJ
ijtc-1421	1	57	quality	quality	NOUN
ijtc-1421	1	58	,	,	PUNCT
ijtc-1421	1	59	accounting	account	VERB
ijtc-1421	1	60	conservatism	conservatism	NOUN
ijtc-1421	1	61	and	and	CCONJ
ijtc-1421	1	62	debt	debt	NOUN
ijtc-1421	1	63	maturity	maturity	NOUN
ijtc-1421	1	64	on	on	ADP
ijtc-1421	1	65	investment	investment	NOUN
ijtc-1421	1	66	efficiency	efficiency	NOUN
ijtc-1421	1	67	in	in	ADP
ijtc-1421	1	68	consumer	consumer	NOUN
ijtc-1421	1	69	sector	sector	NOUN
ijtc-1421	1	70	companies	company	NOUN
ijtc-1421	1	71	in	in	ADP
ijtc-1421	1	72	indonesia	indonesia	PROPN
ijtc-1421	1	73	eka	eka	PROPN
ijtc-1421	1	74	rosalina	rosalina	PROPN
ijtc-1421	1	75	politeknik	politeknik	PROPN
ijtc-1421	1	76	negeri	negeri	PROPN
ijtc-1421	1	77	padang	padang	PROPN
ijtc-1421	1	78	correspondent	correspondent	NOUN
ijtc-1421	1	79	:	:	PUNCT
ijtc-1421	1	80	ekarosalinapnp5@gmail.com	ekarosalinapnp5@gmail.com	X
ijtc-1421	1	81	received	receive	VERB
ijtc-1421	1	82	:	:	PUNCT
ijtc-1421	1	83	august	august	PROPN
ijtc-1421	1	84	25	25	NUM
ijtc-1421	1	85	,	,	PUNCT
ijtc-1421	1	86	2024	2024	NUM
ijtc-1421	1	87	accepted	accept	VERB
ijtc-1421	1	88	:	:	PUNCT
ijtc-1421	1	89	october	october	PROPN
ijtc-1421	1	90	5	5	NUM
ijtc-1421	1	91	,	,	PUNCT
ijtc-1421	1	92	2024	2024	NUM
ijtc-1421	1	93	published	publish	VERB
ijtc-1421	1	94	:	:	PUNCT
ijtc-1421	1	95	october	october	PROPN
ijtc-1421	1	96	31	31	NUM
ijtc-1421	1	97	,	,	PUNCT
ijtc-1421	1	98	2024	2024	NUM
ijtc-1421	1	99	citation	citation	NOUN
ijtc-1421	1	100	:	:	PUNCT
ijtc-1421	1	101	rosalina	rosalina	PROPN
ijtc-1421	1	102	,	,	PUNCT
ijtc-1421	1	103	e.	e.	PROPN
ijtc-1421	1	104	(	(	PUNCT
ijtc-1421	1	105	2024	2024	NUM
ijtc-1421	1	106	)	)	PUNCT
ijtc-1421	1	107	.	.	PUNCT
ijtc-1421	2	1	banking	bank	VERB
ijtc-1421	2	2	on	on	ADP
ijtc-1421	2	3	transparency	transparency	NOUN
ijtc-1421	2	4	:	:	PUNCT
ijtc-1421	2	5	the	the	DET
ijtc-1421	2	6	influence	influence	NOUN
ijtc-1421	2	7	of	of	ADP
ijtc-1421	2	8	accrual	accrual	ADJ
ijtc-1421	2	9	quality	quality	NOUN
ijtc-1421	2	10	,	,	PUNCT
ijtc-1421	2	11	accounting	account	VERB
ijtc-1421	2	12	conservatism	conservatism	NOUN
ijtc-1421	2	13	and	and	CCONJ
ijtc-1421	2	14	debt	debt	NOUN
ijtc-1421	2	15	maturity	maturity	NOUN
ijtc-1421	2	16	on	on	ADP
ijtc-1421	2	17	investment	investment	NOUN
ijtc-1421	2	18	efficiency	efficiency	NOUN
ijtc-1421	2	19	in	in	ADP
ijtc-1421	2	20	consumer	consumer	NOUN
ijtc-1421	2	21	sector	sector	NOUN
ijtc-1421	2	22	companies	company	NOUN
ijtc-1421	2	23	in	in	ADP
ijtc-1421	2	24	indonesia	indonesia	PROPN
ijtc-1421	2	25	.	.	PUNCT
ijtc-1421	3	1	ilomata	ilomata	PROPN
ijtc-1421	3	2	international	international	ADJ
ijtc-1421	3	3	journal	journal	NOUN
ijtc-1421	3	4	of	of	ADP
ijtc-1421	3	5	tax	tax	NOUN
ijtc-1421	3	6	and	and	CCONJ
ijtc-1421	3	7	accounting	accounting	NOUN
ijtc-1421	3	8	,	,	PUNCT
ijtc-1421	3	9	5(4	5(4	NUM
ijtc-1421	3	10	)	)	PUNCT
ijtc-1421	3	11	,	,	PUNCT
ijtc-1421	3	12	116	116	NUM
ijtc-1421	3	13	.	.	PUNCT
ijtc-1421	4	1	https://doi.org/10.61194/ijtc.v5i4.1421	https://doi.org/10.61194/ijtc.v5i4.1421	PRON
ijtc-1421	4	2	abstract	abstract	NOUN
ijtc-1421	4	3	:	:	PUNCT
ijtc-1421	4	4	a	a	DET
ijtc-1421	4	5	company	company	NOUN
ijtc-1421	4	6	's	's	PART
ijtc-1421	4	7	investment	investment	NOUN
ijtc-1421	4	8	decisions	decision	NOUN
ijtc-1421	4	9	and	and	CCONJ
ijtc-1421	4	10	their	their	PRON
ijtc-1421	4	11	results	result	NOUN
ijtc-1421	4	12	determine	determine	VERB
ijtc-1421	4	13	a	a	DET
ijtc-1421	4	14	company	company	NOUN
ijtc-1421	4	15	's	's	PART
ijtc-1421	4	16	future	future	ADJ
ijtc-1421	4	17	cash	cash	NOUN
ijtc-1421	4	18	flows	flow	NOUN
ijtc-1421	4	19	and	and	CCONJ
ijtc-1421	4	20	profitability	profitability	NOUN
ijtc-1421	4	21	and	and	CCONJ
ijtc-1421	4	22	profoundly	profoundly	ADV
ijtc-1421	4	23	affect	affect	VERB
ijtc-1421	4	24	its	its	PRON
ijtc-1421	4	25	long	long	ADJ
ijtc-1421	4	26	-	-	PUNCT
ijtc-1421	4	27	term	term	NOUN
ijtc-1421	4	28	survival	survival	NOUN
ijtc-1421	4	29	and	and	CCONJ
ijtc-1421	4	30	growth	growth	NOUN
ijtc-1421	4	31	.	.	PUNCT
ijtc-1421	5	1	investment	investment	NOUN
ijtc-1421	5	2	optimization	optimization	NOUN
ijtc-1421	5	3	must	must	AUX
ijtc-1421	5	4	be	be	AUX
ijtc-1421	5	5	made	make	VERB
ijtc-1421	5	6	because	because	SCONJ
ijtc-1421	5	7	it	it	PRON
ijtc-1421	5	8	is	be	AUX
ijtc-1421	5	9	the	the	DET
ijtc-1421	5	10	most	most	ADV
ijtc-1421	5	11	important	important	ADJ
ijtc-1421	5	12	management	management	NOUN
ijtc-1421	5	13	responsibility	responsibility	NOUN
ijtc-1421	5	14	and	and	CCONJ
ijtc-1421	5	15	a	a	DET
ijtc-1421	5	16	fundamental	fundamental	ADJ
ijtc-1421	5	17	problem	problem	NOUN
ijtc-1421	5	18	in	in	ADP
ijtc-1421	5	19	corporate	corporate	ADJ
ijtc-1421	5	20	finance	finance	NOUN
ijtc-1421	5	21	.	.	PUNCT
ijtc-1421	6	1	a	a	DET
ijtc-1421	6	2	company	company	NOUN
ijtc-1421	6	3	's	's	PART
ijtc-1421	6	4	investment	investment	NOUN
ijtc-1421	6	5	decisions	decision	NOUN
ijtc-1421	6	6	and	and	CCONJ
ijtc-1421	6	7	results	result	NOUN
ijtc-1421	6	8	determine	determine	VERB
ijtc-1421	6	9	the	the	DET
ijtc-1421	6	10	company	company	NOUN
ijtc-1421	6	11	's	's	PART
ijtc-1421	6	12	future	future	ADJ
ijtc-1421	6	13	cash	cash	NOUN
ijtc-1421	6	14	flow	flow	NOUN
ijtc-1421	6	15	and	and	CCONJ
ijtc-1421	6	16	profitability	profitability	NOUN
ijtc-1421	6	17	,	,	PUNCT
ijtc-1421	6	18	and	and	CCONJ
ijtc-1421	6	19	profoundly	profoundly	ADV
ijtc-1421	6	20	affect	affect	VERB
ijtc-1421	6	21	the	the	DET
ijtc-1421	6	22	company	company	NOUN
ijtc-1421	6	23	's	's	PART
ijtc-1421	6	24	survival	survival	NOUN
ijtc-1421	6	25	,	,	PUNCT
ijtc-1421	6	26	appropriate	appropriate	ADJ
ijtc-1421	6	27	long	long	ADJ
ijtc-1421	6	28	-	-	PUNCT
ijtc-1421	6	29	term	term	NOUN
ijtc-1421	6	30	growth	growth	NOUN
ijtc-1421	6	31	and	and	CCONJ
ijtc-1421	6	32	achieving	achieve	VERB
ijtc-1421	6	33	investment	investment	NOUN
ijtc-1421	6	34	efficiency	efficiency	NOUN
ijtc-1421	6	35	in	in	ADP
ijtc-1421	6	36	the	the	DET
ijtc-1421	6	37	company	company	NOUN
ijtc-1421	6	38	.	.	PUNCT
ijtc-1421	7	1	this	this	DET
ijtc-1421	7	2	research	research	NOUN
ijtc-1421	7	3	examines	examine	VERB
ijtc-1421	7	4	the	the	DET
ijtc-1421	7	5	accrual	accrual	ADJ
ijtc-1421	7	6	quality	quality	NOUN
ijtc-1421	7	7	,	,	PUNCT
ijtc-1421	7	8	accounting	account	VERB
ijtc-1421	7	9	conservatism	conservatism	NOUN
ijtc-1421	7	10	and	and	CCONJ
ijtc-1421	7	11	debt	debt	NOUN
ijtc-1421	7	12	maturity	maturity	NOUN
ijtc-1421	7	13	on	on	ADP
ijtc-1421	7	14	investment	investment	NOUN
ijtc-1421	7	15	efficiency	efficiency	NOUN
ijtc-1421	7	16	.	.	PUNCT
ijtc-1421	8	1	this	this	DET
ijtc-1421	8	2	test	test	NOUN
ijtc-1421	8	3	was	be	AUX
ijtc-1421	8	4	carried	carry	VERB
ijtc-1421	8	5	out	out	ADP
ijtc-1421	8	6	in	in	ADP
ijtc-1421	8	7	a	a	DET
ijtc-1421	8	8	regression	regression	NOUN
ijtc-1421	8	9	manner	manner	NOUN
ijtc-1421	8	10	on	on	ADP
ijtc-1421	8	11	manufacturing	manufacture	VERB
ijtc-1421	8	12	companies	company	NOUN
ijtc-1421	8	13	in	in	ADP
ijtc-1421	8	14	indonesia	indonesia	PROPN
ijtc-1421	8	15	.	.	PUNCT
ijtc-1421	9	1	the	the	DET
ijtc-1421	9	2	sample	sample	NOUN
ijtc-1421	9	3	size	size	NOUN
ijtc-1421	9	4	was	be	AUX
ijtc-1421	9	5	132	132	NUM
ijtc-1421	9	6	out	out	ADP
ijtc-1421	9	7	of	of	ADP
ijtc-1421	9	8	174	174	NUM
ijtc-1421	9	9	populations	population	NOUN
ijtc-1421	9	10	that	that	PRON
ijtc-1421	9	11	met	meet	VERB
ijtc-1421	9	12	the	the	DET
ijtc-1421	9	13	criteria	criterion	NOUN
ijtc-1421	9	14	during	during	ADP
ijtc-1421	9	15	the	the	DET
ijtc-1421	9	16	2019	2019	NUM
ijtc-1421	9	17	to	to	ADP
ijtc-1421	9	18	2021	2021	NUM
ijtc-1421	9	19	fiscal	fiscal	ADJ
ijtc-1421	9	20	period	period	NOUN
ijtc-1421	9	21	.	.	PUNCT
ijtc-1421	10	1	the	the	DET
ijtc-1421	10	2	results	result	NOUN
ijtc-1421	10	3	show	show	VERB
ijtc-1421	10	4	that	that	SCONJ
ijtc-1421	10	5	the	the	DET
ijtc-1421	10	6	results	result	NOUN
ijtc-1421	10	7	of	of	ADP
ijtc-1421	10	8	testing	test	VERB
ijtc-1421	10	9	the	the	DET
ijtc-1421	10	10	quality	quality	NOUN
ijtc-1421	10	11	of	of	ADP
ijtc-1421	10	12	financial	financial	ADJ
ijtc-1421	10	13	reports	report	NOUN
ijtc-1421	10	14	with	with	ADP
ijtc-1421	10	15	accrual	accrual	ADJ
ijtc-1421	10	16	quality	quality	NOUN
ijtc-1421	10	17	have	have	VERB
ijtc-1421	10	18	a	a	DET
ijtc-1421	10	19	the	the	DET
ijtc-1421	10	20	favorable	favorable	ADJ
ijtc-1421	10	21	impact	impact	NOUN
ijtc-1421	10	22	on	on	ADP
ijtc-1421	10	23	investment	investment	NOUN
ijtc-1421	10	24	efficacy	efficacy	NOUN
ijtc-1421	10	25	suggests	suggest	VERB
ijtc-1421	10	26	that	that	SCONJ
ijtc-1421	10	27	the	the	DET
ijtc-1421	10	28	caliber	caliber	NOUN
ijtc-1421	10	29	of	of	ADP
ijtc-1421	10	30	financial	financial	ADJ
ijtc-1421	10	31	reports	report	NOUN
ijtc-1421	10	32	a	a	DET
ijtc-1421	10	33	higher	high	ADJ
ijtc-1421	10	34	source	source	NOUN
ijtc-1421	10	35	of	of	ADP
ijtc-1421	10	36	information	information	NOUN
ijtc-1421	10	37	and	and	CCONJ
ijtc-1421	10	38	will	will	AUX
ijtc-1421	10	39	reduce	reduce	VERB
ijtc-1421	10	40	asymmetric	asymmetric	ADJ
ijtc-1421	10	41	information	information	NOUN
ijtc-1421	10	42	thereby	thereby	ADV
ijtc-1421	10	43	increasing	increase	VERB
ijtc-1421	10	44	investment	investment	NOUN
ijtc-1421	10	45	efficiency	efficiency	NOUN
ijtc-1421	10	46	and	and	CCONJ
ijtc-1421	10	47	also	also	ADV
ijtc-1421	10	48	debt	debt	NOUN
ijtc-1421	10	49	maturity	maturity	NOUN
ijtc-1421	10	50	does	do	AUX
ijtc-1421	10	51	not	not	PART
ijtc-1421	10	52	exert	exert	VERB
ijtc-1421	10	53	a	a	DET
ijtc-1421	10	54	substantial	substantial	ADJ
ijtc-1421	10	55	influence	influence	NOUN
ijtc-1421	10	56	on	on	ADP
ijtc-1421	10	57	the	the	DET
ijtc-1421	10	58	efficiency	efficiency	NOUN
ijtc-1421	10	59	of	of	ADP
ijtc-1421	10	60	investment	investment	NOUN
ijtc-1421	10	61	,	,	PUNCT
ijtc-1421	10	62	as	as	SCONJ
ijtc-1421	10	63	the	the	DET
ijtc-1421	10	64	liquidity	liquidity	NOUN
ijtc-1421	10	65	flow	flow	NOUN
ijtc-1421	10	66	that	that	PRON
ijtc-1421	10	67	would	would	AUX
ijtc-1421	10	68	otherwise	otherwise	ADV
ijtc-1421	10	69	be	be	AUX
ijtc-1421	10	70	desirable	desirable	ADJ
ijtc-1421	10	71	to	to	PART
ijtc-1421	10	72	invest	invest	VERB
ijtc-1421	10	73	must	must	AUX
ijtc-1421	10	74	ultimately	ultimately	ADV
ijtc-1421	10	75	be	be	AUX
ijtc-1421	10	76	spent	spend	VERB
ijtc-1421	10	77	on	on	ADP
ijtc-1421	10	78	debt	debt	NOUN
ijtc-1421	10	79	maturity	maturity	NOUN
ijtc-1421	10	80	which	which	PRON
ijtc-1421	10	81	is	be	AUX
ijtc-1421	10	82	quite	quite	ADV
ijtc-1421	10	83	high	high	ADJ
ijtc-1421	10	84	keywords	keyword	NOUN
ijtc-1421	10	85	:	:	PUNCT
ijtc-1421	10	86	accrual	accrual	ADJ
ijtc-1421	10	87	quality	quality	NOUN
ijtc-1421	10	88	,	,	PUNCT
ijtc-1421	10	89	accounting	accounting	NOUN
ijtc-1421	10	90	conservatism	conservatism	NOUN
ijtc-1421	10	91	,	,	PUNCT
ijtc-1421	10	92	debt	debt	NOUN
ijtc-1421	10	93	maturity	maturity	NOUN
ijtc-1421	10	94	and	and	CCONJ
ijtc-1421	10	95	investment	investment	NOUN
ijtc-1421	10	96	efficiency	efficiency	NOUN
ijtc-1421	10	97	this	this	PRON
ijtc-1421	10	98	is	be	AUX
ijtc-1421	10	99	an	an	DET
ijtc-1421	10	100	open	open	ADJ
ijtc-1421	10	101	access	access	NOUN
ijtc-1421	10	102	article	article	NOUN
ijtc-1421	10	103	under	under	ADP
ijtc-1421	10	104	the	the	DET
ijtc-1421	10	105	cc	cc	NOUN
ijtc-1421	10	106	-	-	PUNCT
ijtc-1421	10	107	by	by	ADP
ijtc-1421	10	108	4.0	4.0	NUM
ijtc-1421	10	109	license	license	NOUN
ijtc-1421	10	110	.	.	PUNCT
ijtc-1421	11	1	introduction	introduction	NOUN
ijtc-1421	11	2	as	as	SCONJ
ijtc-1421	11	3	the	the	DET
ijtc-1421	11	4	global	global	ADJ
ijtc-1421	11	5	economy	economy	NOUN
ijtc-1421	11	6	continues	continue	VERB
ijtc-1421	11	7	to	to	PART
ijtc-1421	11	8	evolve	evolve	VERB
ijtc-1421	11	9	within	within	ADP
ijtc-1421	11	10	the	the	DET
ijtc-1421	11	11	framework	framework	NOUN
ijtc-1421	11	12	of	of	ADP
ijtc-1421	11	13	globalization	globalization	NOUN
ijtc-1421	11	14	,	,	PUNCT
ijtc-1421	11	15	the	the	DET
ijtc-1421	11	16	competitive	competitive	ADJ
ijtc-1421	11	17	landscape	landscape	NOUN
ijtc-1421	11	18	of	of	ADP
ijtc-1421	11	19	the	the	DET
ijtc-1421	11	20	business	business	NOUN
ijtc-1421	11	21	world	world	NOUN
ijtc-1421	11	22	is	be	AUX
ijtc-1421	11	23	becoming	become	VERB
ijtc-1421	11	24	increasingly	increasingly	ADV
ijtc-1421	11	25	intricate	intricate	ADJ
ijtc-1421	11	26	and	and	CCONJ
ijtc-1421	11	27	formidable	formidable	ADJ
ijtc-1421	11	28	.	.	PUNCT
ijtc-1421	12	1	this	this	DET
ijtc-1421	12	2	dynamic	dynamic	ADJ
ijtc-1421	12	3	necessitates	necessitate	VERB
ijtc-1421	12	4	that	that	SCONJ
ijtc-1421	12	5	corporate	corporate	ADJ
ijtc-1421	12	6	management	management	NOUN
ijtc-1421	12	7	can	can	AUX
ijtc-1421	12	8	administer	administer	VERB
ijtc-1421	12	9	their	their	PRON
ijtc-1421	12	10	organizations	organization	NOUN
ijtc-1421	12	11	with	with	ADP
ijtc-1421	12	12	both	both	DET
ijtc-1421	12	13	efficacy	efficacy	NOUN
ijtc-1421	12	14	and	and	CCONJ
ijtc-1421	12	15	efficiency	efficiency	NOUN
ijtc-1421	12	16	to	to	PART
ijtc-1421	12	17	realize	realize	VERB
ijtc-1421	12	18	the	the	DET
ijtc-1421	12	19	objectives	objective	NOUN
ijtc-1421	12	20	delineated	delineate	VERB
ijtc-1421	12	21	by	by	ADP
ijtc-1421	12	22	the	the	DET
ijtc-1421	12	23	enterprise	enterprise	NOUN
ijtc-1421	12	24	.	.	PUNCT
ijtc-1421	13	1	in	in	ADP
ijtc-1421	13	2	addition	addition	NOUN
ijtc-1421	13	3	to	to	ADP
ijtc-1421	13	4	the	the	DET
ijtc-1421	13	5	intensifying	intensify	VERB
ijtc-1421	13	6	rivalry	rivalry	NOUN
ijtc-1421	13	7	,	,	PUNCT
ijtc-1421	13	8	the	the	DET
ijtc-1421	13	9	challenges	challenge	NOUN
ijtc-1421	13	10	confronting	confront	VERB
ijtc-1421	13	11	companies	company	NOUN
ijtc-1421	13	12	are	be	AUX
ijtc-1421	13	13	not	not	PART
ijtc-1421	13	14	exclusively	exclusively	ADV
ijtc-1421	13	15	attributable	attributable	ADJ
ijtc-1421	13	16	to	to	ADP
ijtc-1421	13	17	external	external	ADJ
ijtc-1421	13	18	influences	influence	NOUN
ijtc-1421	13	19	but	but	CCONJ
ijtc-1421	13	20	also	also	ADV
ijtc-1421	13	21	stem	stem	VERB
ijtc-1421	13	22	from	from	ADP
ijtc-1421	13	23	internal	internal	ADJ
ijtc-1421	13	24	dynamics	dynamic	NOUN
ijtc-1421	13	25	within	within	ADP
ijtc-1421	13	26	the	the	DET
ijtc-1421	13	27	organization	organization	NOUN
ijtc-1421	13	28	(	(	PUNCT
ijtc-1421	13	29	delima	delima	PROPN
ijtc-1421	13	30	,	,	PUNCT
ijtc-1421	13	31	2023	2023	NUM
ijtc-1421	13	32	;	;	PUNCT
ijtc-1421	13	33	haque	haque	PROPN
ijtc-1421	13	34	,	,	PUNCT
ijtc-1421	13	35	2016	2016	NUM
ijtc-1421	13	36	)	)	PUNCT
ijtc-1421	13	37	.	.	PUNCT
ijtc-1421	14	1	the	the	DET
ijtc-1421	14	2	business	business	NOUN
ijtc-1421	14	3	sector	sector	NOUN
ijtc-1421	14	4	in	in	ADP
ijtc-1421	14	5	indonesia	indonesia	PROPN
ijtc-1421	14	6	presently	presently	ADV
ijtc-1421	14	7	faces	face	VERB
ijtc-1421	14	8	the	the	DET
ijtc-1421	14	9	imperative	imperative	NOUN
ijtc-1421	14	10	to	to	PART
ijtc-1421	14	11	engage	engage	VERB
ijtc-1421	14	12	in	in	ADP
ijtc-1421	14	13	global	global	ADJ
ijtc-1421	14	14	competition	competition	NOUN
ijtc-1421	14	15	,	,	PUNCT
ijtc-1421	14	16	as	as	SCONJ
ijtc-1421	14	17	the	the	DET
ijtc-1421	14	18	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1421	14	19	mailto:ekarosalinapnp5@gmail.com	mailto:ekarosalinapnp5@gmail.com	PROPN
ijtc-1421	14	20	https://doi.org/10.61194/ijtc.v5i4.1421	https://doi.org/10.61194/ijtc.v5i4.1421	VERB
ijtc-1421	14	21	the	the	DET
ijtc-1421	14	22	influence	influence	NOUN
ijtc-1421	14	23	of	of	ADP
ijtc-1421	14	24	accrual	accrual	ADJ
ijtc-1421	14	25	quality	quality	NOUN
ijtc-1421	14	26	,	,	PUNCT
ijtc-1421	14	27	accounting	account	VERB
ijtc-1421	14	28	conservatism	conservatism	NOUN
ijtc-1421	14	29	and	and	CCONJ
ijtc-1421	14	30	debt	debt	NOUN
ijtc-1421	14	31	maturity	maturity	NOUN
ijtc-1421	14	32	on	on	ADP
ijtc-1421	14	33	investment	investment	NOUN
ijtc-1421	14	34	efficiency	efficiency	NOUN
ijtc-1421	14	35	in	in	ADP
ijtc-1421	14	36	consumer	consumer	NOUN
ijtc-1421	14	37	sector	sector	NOUN
ijtc-1421	14	38	companies	company	NOUN
ijtc-1421	14	39	in	in	ADP
ijtc-1421	14	40	indonesia	indonesia	PROPN
ijtc-1421	14	41	rosaliana	rosaliana	PROPN
ijtc-1421	14	42	2	2	NUM
ijtc-1421	14	43	|	|	ADV
ijtc-1421	14	44	ilomata	ilomata	VERB
ijtc-1421	14	45	international	international	ADJ
ijtc-1421	14	46	journal	journal	NOUN
ijtc-1421	14	47	of	of	ADP
ijtc-1421	14	48	tax	tax	PROPN
ijtc-1421	14	49	&	&	CCONJ
ijtc-1421	14	50	accounting	accounting	PROPN
ijtc-1421	14	51	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1421	14	52	influx	influx	NOUN
ijtc-1421	14	53	of	of	ADP
ijtc-1421	14	54	foreign	foreign	ADJ
ijtc-1421	14	55	products	product	NOUN
ijtc-1421	14	56	threatens	threaten	VERB
ijtc-1421	14	57	to	to	PART
ijtc-1421	14	58	occupy	occupy	VERB
ijtc-1421	14	59	the	the	DET
ijtc-1421	14	60	domestic	domestic	ADJ
ijtc-1421	14	61	market	market	NOUN
ijtc-1421	14	62	share	share	NOUN
ijtc-1421	14	63	if	if	SCONJ
ijtc-1421	14	64	local	local	ADJ
ijtc-1421	14	65	offerings	offering	NOUN
ijtc-1421	14	66	fail	fail	VERB
ijtc-1421	14	67	to	to	PART
ijtc-1421	14	68	measure	measure	VERB
ijtc-1421	14	69	up	up	ADP
ijtc-1421	14	70	in	in	ADP
ijtc-1421	14	71	terms	term	NOUN
ijtc-1421	14	72	of	of	ADP
ijtc-1421	14	73	competitiveness	competitiveness	NOUN
ijtc-1421	14	74	.	.	PUNCT
ijtc-1421	15	1	a	a	DET
ijtc-1421	15	2	significant	significant	ADJ
ijtc-1421	15	3	challenge	challenge	NOUN
ijtc-1421	15	4	for	for	ADP
ijtc-1421	15	5	the	the	DET
ijtc-1421	15	6	business	business	NOUN
ijtc-1421	15	7	sector	sector	NOUN
ijtc-1421	15	8	amid	amid	ADP
ijtc-1421	15	9	the	the	DET
ijtc-1421	15	10	competitive	competitive	ADJ
ijtc-1421	15	11	landscape	landscape	NOUN
ijtc-1421	15	12	in	in	ADP
ijtc-1421	15	13	indonesia	indonesia	PROPN
ijtc-1421	15	14	pertains	pertain	VERB
ijtc-1421	15	15	to	to	ADP
ijtc-1421	15	16	the	the	DET
ijtc-1421	15	17	production	production	NOUN
ijtc-1421	15	18	factor	factor	NOUN
ijtc-1421	15	19	.	.	PUNCT
ijtc-1421	16	1	enhancing	enhance	VERB
ijtc-1421	16	2	production	production	NOUN
ijtc-1421	16	3	capabilities	capability	NOUN
ijtc-1421	16	4	can	can	AUX
ijtc-1421	16	5	be	be	AUX
ijtc-1421	16	6	achieved	achieve	VERB
ijtc-1421	16	7	through	through	ADP
ijtc-1421	16	8	strategic	strategic	ADJ
ijtc-1421	16	9	investments	investment	NOUN
ijtc-1421	16	10	.	.	PUNCT
ijtc-1421	17	1	such	such	ADJ
ijtc-1421	17	2	investments	investment	NOUN
ijtc-1421	17	3	should	should	AUX
ijtc-1421	17	4	not	not	PART
ijtc-1421	17	5	be	be	AUX
ijtc-1421	17	6	limited	limit	VERB
ijtc-1421	17	7	solely	solely	ADV
ijtc-1421	17	8	to	to	ADP
ijtc-1421	17	9	the	the	DET
ijtc-1421	17	10	financial	financial	ADJ
ijtc-1421	17	11	domain	domain	NOUN
ijtc-1421	17	12	,	,	PUNCT
ijtc-1421	17	13	encompassing	encompass	VERB
ijtc-1421	17	14	instruments	instrument	NOUN
ijtc-1421	17	15	such	such	ADJ
ijtc-1421	17	16	as	as	ADP
ijtc-1421	17	17	equities	equity	NOUN
ijtc-1421	17	18	and	and	CCONJ
ijtc-1421	17	19	bonds	bond	NOUN
ijtc-1421	17	20	.	.	PUNCT
ijtc-1421	18	1	in	in	ADP
ijtc-1421	18	2	the	the	DET
ijtc-1421	18	3	1950s	1950	NOUN
ijtc-1421	18	4	,	,	PUNCT
ijtc-1421	18	5	company	company	NOUN
ijtc-1421	18	6	value	value	NOUN
ijtc-1421	18	7	was	be	AUX
ijtc-1421	18	8	equivalent	equivalent	ADJ
ijtc-1421	18	9	to	to	ADP
ijtc-1421	18	10	efficiency	efficiency	NOUN
ijtc-1421	18	11	(	(	PUNCT
ijtc-1421	18	12	marzuki	marzuki	NOUN
ijtc-1421	18	13	&	&	CCONJ
ijtc-1421	18	14	wahab	wahab	PROPN
ijtc-1421	18	15	,	,	PUNCT
ijtc-1421	18	16	2018	2018	NUM
ijtc-1421	18	17	;	;	PUNCT
ijtc-1421	18	18	nurmansyah	nurmansyah	NOUN
ijtc-1421	18	19	,	,	PUNCT
ijtc-1421	18	20	2024	2024	NUM
ijtc-1421	18	21	)	)	PUNCT
ijtc-1421	18	22	.	.	PUNCT
ijtc-1421	19	1	uncertainty	uncertainty	NOUN
ijtc-1421	19	2	related	relate	VERB
ijtc-1421	19	3	to	to	ADP
ijtc-1421	19	4	this	this	DET
ijtc-1421	19	5	policy	policy	NOUN
ijtc-1421	19	6	changes	change	VERB
ijtc-1421	19	7	the	the	DET
ijtc-1421	19	8	economic	economic	ADJ
ijtc-1421	19	9	environment	environment	NOUN
ijtc-1421	19	10	in	in	ADP
ijtc-1421	19	11	which	which	PRON
ijtc-1421	19	12	companies	company	NOUN
ijtc-1421	19	13	operate	operate	VERB
ijtc-1421	19	14	,	,	PUNCT
ijtc-1421	19	15	ultimately	ultimately	ADV
ijtc-1421	19	16	affecting	affect	VERB
ijtc-1421	19	17	potential	potential	ADJ
ijtc-1421	19	18	investment	investment	NOUN
ijtc-1421	19	19	efficiency	efficiency	NOUN
ijtc-1421	19	20	.	.	PUNCT
ijtc-1421	20	1	in	in	ADP
ijtc-1421	20	2	an	an	DET
ijtc-1421	20	3	economic	economic	ADJ
ijtc-1421	20	4	context	context	NOUN
ijtc-1421	20	5	,	,	PUNCT
ijtc-1421	20	6	investment	investment	NOUN
ijtc-1421	20	7	is	be	AUX
ijtc-1421	20	8	the	the	DET
ijtc-1421	20	9	placement	placement	NOUN
ijtc-1421	20	10	of	of	ADP
ijtc-1421	20	11	funds	fund	NOUN
ijtc-1421	20	12	owned	own	VERB
ijtc-1421	20	13	by	by	ADP
ijtc-1421	20	14	a	a	DET
ijtc-1421	20	15	company	company	NOUN
ijtc-1421	20	16	during	during	ADP
ijtc-1421	20	17	a	a	DET
ijtc-1421	20	18	certain	certain	ADJ
ijtc-1421	20	19	period	period	NOUN
ijtc-1421	20	20	with	with	ADP
ijtc-1421	20	21	the	the	DET
ijtc-1421	20	22	expectation	expectation	NOUN
ijtc-1421	20	23	of	of	ADP
ijtc-1421	20	24	a	a	DET
ijtc-1421	20	25	return	return	NOUN
ijtc-1421	20	26	on	on	ADP
ijtc-1421	20	27	value	value	NOUN
ijtc-1421	20	28	or	or	CCONJ
ijtc-1421	20	29	an	an	DET
ijtc-1421	20	30	increase	increase	NOUN
ijtc-1421	20	31	in	in	ADP
ijtc-1421	20	32	value	value	NOUN
ijtc-1421	20	33	(	(	PUNCT
ijtc-1421	20	34	moreno	moreno	PROPN
ijtc-1421	20	35	et	et	PROPN
ijtc-1421	20	36	al	al	PROPN
ijtc-1421	20	37	.	.	PROPN
ijtc-1421	20	38	,	,	PUNCT
ijtc-1421	20	39	2014	2014	NUM
ijtc-1421	20	40	)	)	PUNCT
ijtc-1421	20	41	.	.	PUNCT
ijtc-1421	21	1	if	if	SCONJ
ijtc-1421	21	2	a	a	DET
ijtc-1421	21	3	company	company	NOUN
ijtc-1421	21	4	delays	delay	VERB
ijtc-1421	21	5	investment	investment	NOUN
ijtc-1421	21	6	in	in	ADP
ijtc-1421	21	7	the	the	DET
ijtc-1421	21	8	face	face	NOUN
ijtc-1421	21	9	of	of	ADP
ijtc-1421	21	10	policy	policy	NOUN
ijtc-1421	21	11	uncertainty	uncertainty	NOUN
ijtc-1421	21	12	,	,	PUNCT
ijtc-1421	21	13	the	the	DET
ijtc-1421	21	14	company	company	NOUN
ijtc-1421	21	15	may	may	AUX
ijtc-1421	21	16	experience	experience	VERB
ijtc-1421	21	17	lost	lose	VERB
ijtc-1421	21	18	investment	investment	NOUN
ijtc-1421	21	19	opportunities	opportunity	NOUN
ijtc-1421	21	20	(	(	PUNCT
ijtc-1421	21	21	ardillah	ardillah	PROPN
ijtc-1421	21	22	&	&	CCONJ
ijtc-1421	21	23	halim	halim	PROPN
ijtc-1421	21	24	,	,	PUNCT
ijtc-1421	21	25	2021	2021	NUM
ijtc-1421	21	26	)	)	PUNCT
ijtc-1421	21	27	.	.	PUNCT
ijtc-1421	22	1	uncertainty	uncertainty	NOUN
ijtc-1421	22	2	in	in	ADP
ijtc-1421	22	3	economic	economic	ADJ
ijtc-1421	22	4	policy	policy	NOUN
ijtc-1421	22	5	causes	cause	VERB
ijtc-1421	22	6	company	company	NOUN
ijtc-1421	22	7	investment	investment	NOUN
ijtc-1421	22	8	levels	level	NOUN
ijtc-1421	22	9	to	to	PART
ijtc-1421	22	10	be	be	AUX
ijtc-1421	22	11	less	less	ADJ
ijtc-1421	22	12	than	than	ADP
ijtc-1421	22	13	optimal	optimal	ADJ
ijtc-1421	22	14	,	,	PUNCT
ijtc-1421	22	15	so	so	SCONJ
ijtc-1421	22	16	ownership	ownership	NOUN
ijtc-1421	22	17	is	be	AUX
ijtc-1421	22	18	important	important	ADJ
ijtc-1421	22	19	in	in	ADP
ijtc-1421	22	20	determining	determine	VERB
ijtc-1421	22	21	company	company	NOUN
ijtc-1421	22	22	investment	investment	NOUN
ijtc-1421	22	23	behavior	behavior	NOUN
ijtc-1421	22	24	.	.	PUNCT
ijtc-1421	23	1	the	the	DET
ijtc-1421	23	2	most	most	ADV
ijtc-1421	23	3	important	important	ADJ
ijtc-1421	23	4	factor	factor	NOUN
ijtc-1421	23	5	for	for	ADP
ijtc-1421	23	6	the	the	DET
ijtc-1421	23	7	successful	successful	ADJ
ijtc-1421	23	8	development	development	NOUN
ijtc-1421	23	9	of	of	ADP
ijtc-1421	23	10	a	a	DET
ijtc-1421	23	11	company	company	NOUN
ijtc-1421	23	12	is	be	AUX
ijtc-1421	23	13	the	the	DET
ijtc-1421	23	14	effective	effective	ADJ
ijtc-1421	23	15	development	development	NOUN
ijtc-1421	23	16	of	of	ADP
ijtc-1421	23	17	investment	investment	NOUN
ijtc-1421	23	18	decisions	decision	NOUN
ijtc-1421	23	19	.	.	PUNCT
ijtc-1421	24	1	the	the	DET
ijtc-1421	24	2	investmemt	investmemt	ADJ
ijtc-1421	24	3	decision	decision	NOUN
ijtc-1421	24	4	is	be	AUX
ijtc-1421	24	5	a	a	DET
ijtc-1421	24	6	commitment	commitment	NOUN
ijtc-1421	24	7	of	of	ADP
ijtc-1421	24	8	a	a	DET
ijtc-1421	24	9	certain	certain	ADJ
ijtc-1421	24	10	amount	amount	NOUN
ijtc-1421	24	11	of	of	ADP
ijtc-1421	24	12	funds	fund	NOUN
ijtc-1421	24	13	to	to	ADP
ijtc-1421	24	14	a	a	DET
ijtc-1421	24	15	company	company	NOUN
ijtc-1421	24	16	to	to	PART
ijtc-1421	24	17	gain	gain	VERB
ijtc-1421	24	18	benefits	benefit	NOUN
ijtc-1421	24	19	in	in	ADP
ijtc-1421	24	20	the	the	DET
ijtc-1421	24	21	future	future	NOUN
ijtc-1421	24	22	and	and	CCONJ
ijtc-1421	24	23	obtain	obtain	VERB
ijtc-1421	24	24	profits	profit	NOUN
ijtc-1421	24	25	and	and	CCONJ
ijtc-1421	24	26	maximize	maximize	VERB
ijtc-1421	24	27	profits	profit	NOUN
ijtc-1421	24	28	from	from	ADP
ijtc-1421	24	29	company	company	NOUN
ijtc-1421	24	30	operational	operational	ADJ
ijtc-1421	24	31	activities	activity	NOUN
ijtc-1421	24	32	and	and	CCONJ
ijtc-1421	24	33	required	require	VERB
ijtc-1421	24	34	expenditures	expenditure	NOUN
ijtc-1421	24	35	from	from	ADP
ijtc-1421	24	36	investors	investor	NOUN
ijtc-1421	24	37	and	and	CCONJ
ijtc-1421	24	38	entrepreneurs	entrepreneur	NOUN
ijtc-1421	24	39	in	in	ADP
ijtc-1421	24	40	purchasing	purchase	VERB
ijtc-1421	24	41	capital	capital	NOUN
ijtc-1421	24	42	in	in	ADP
ijtc-1421	24	43	the	the	DET
ijtc-1421	24	44	form	form	NOUN
ijtc-1421	24	45	of	of	ADP
ijtc-1421	24	46	company	company	NOUN
ijtc-1421	24	47	assets	asset	NOUN
ijtc-1421	24	48	to	to	PART
ijtc-1421	24	49	facilitate	facilitate	VERB
ijtc-1421	24	50	the	the	DET
ijtc-1421	24	51	production	production	NOUN
ijtc-1421	24	52	of	of	ADP
ijtc-1421	24	53	goods	good	NOUN
ijtc-1421	24	54	and	and	CCONJ
ijtc-1421	24	55	services	service	NOUN
ijtc-1421	24	56	so	so	SCONJ
ijtc-1421	24	57	that	that	SCONJ
ijtc-1421	24	58	they	they	PRON
ijtc-1421	24	59	can	can	AUX
ijtc-1421	24	60	run	run	VERB
ijtc-1421	24	61	following	follow	VERB
ijtc-1421	24	62	the	the	DET
ijtc-1421	24	63	economy	economy	NOUN
ijtc-1421	24	64	company	company	NOUN
ijtc-1421	24	65	(	(	PUNCT
ijtc-1421	24	66	cherkasova	cherkasova	PROPN
ijtc-1421	24	67	&	&	CCONJ
ijtc-1421	24	68	rasadi	rasadi	PROPN
ijtc-1421	24	69	,	,	PUNCT
ijtc-1421	24	70	2017	2017	NUM
ijtc-1421	24	71	)	)	PUNCT
ijtc-1421	24	72	.	.	PUNCT
ijtc-1421	25	1	the	the	DET
ijtc-1421	25	2	efficacy	efficacy	NOUN
ijtc-1421	25	3	of	of	ADP
ijtc-1421	25	4	investment	investment	NOUN
ijtc-1421	25	5	is	be	AUX
ijtc-1421	25	6	intricately	intricately	ADV
ijtc-1421	25	7	connected	connect	VERB
ijtc-1421	25	8	to	to	ADP
ijtc-1421	25	9	corporate	corporate	ADJ
ijtc-1421	25	10	expansion	expansion	NOUN
ijtc-1421	25	11	.	.	PUNCT
ijtc-1421	26	1	it	it	PRON
ijtc-1421	26	2	is	be	AUX
ijtc-1421	26	3	fundamentally	fundamentally	ADV
ijtc-1421	26	4	associated	associate	VERB
ijtc-1421	26	5	with	with	ADP
ijtc-1421	26	6	the	the	DET
ijtc-1421	26	7	organization	organization	NOUN
ijtc-1421	26	8	’s	’s	PART
ijtc-1421	26	9	capacity	capacity	NOUN
ijtc-1421	26	10	to	to	PART
ijtc-1421	26	11	engage	engage	VERB
ijtc-1421	26	12	in	in	ADP
ijtc-1421	26	13	optimal	optimal	ADJ
ijtc-1421	26	14	investment	investment	NOUN
ijtc-1421	26	15	practices	practice	NOUN
ijtc-1421	26	16	as	as	ADP
ijtc-1421	26	17	a	a	DET
ijtc-1421	26	18	derivative	derivative	NOUN
ijtc-1421	26	19	of	of	ADP
ijtc-1421	26	20	growth	growth	NOUN
ijtc-1421	26	21	,	,	PUNCT
ijtc-1421	26	22	fiscal	fiscal	ADJ
ijtc-1421	26	23	resources	resource	NOUN
ijtc-1421	26	24	,	,	PUNCT
ijtc-1421	26	25	and	and	CCONJ
ijtc-1421	26	26	available	available	ADJ
ijtc-1421	26	27	investment	investment	NOUN
ijtc-1421	26	28	prospects	prospect	NOUN
ijtc-1421	26	29	.	.	PUNCT
ijtc-1421	27	1	in	in	ADP
ijtc-1421	27	2	today	today	NOUN
ijtc-1421	27	3	's	's	PART
ijtc-1421	27	4	increasingly	increasingly	ADV
ijtc-1421	27	5	complex	complex	ADJ
ijtc-1421	27	6	business	business	NOUN
ijtc-1421	27	7	environment	environment	NOUN
ijtc-1421	27	8	and	and	CCONJ
ijtc-1421	27	9	intense	intense	ADJ
ijtc-1421	27	10	global	global	ADJ
ijtc-1421	27	11	competition	competition	NOUN
ijtc-1421	27	12	,	,	PUNCT
ijtc-1421	27	13	companies	company	NOUN
ijtc-1421	27	14	face	face	VERB
ijtc-1421	27	15	pressure	pressure	NOUN
ijtc-1421	27	16	to	to	PART
ijtc-1421	27	17	ensure	ensure	VERB
ijtc-1421	27	18	efficient	efficient	ADJ
ijtc-1421	27	19	use	use	NOUN
ijtc-1421	27	20	of	of	ADP
ijtc-1421	27	21	resources	resource	NOUN
ijtc-1421	27	22	and	and	CCONJ
ijtc-1421	27	23	optimal	optimal	ADJ
ijtc-1421	27	24	investment	investment	NOUN
ijtc-1421	27	25	.	.	PUNCT
ijtc-1421	28	1	investment	investment	NOUN
ijtc-1421	28	2	efficiency	efficiency	NOUN
ijtc-1421	28	3	is	be	AUX
ijtc-1421	28	4	the	the	DET
ijtc-1421	28	5	key	key	NOUN
ijtc-1421	28	6	to	to	ADP
ijtc-1421	28	7	long	long	ADJ
ijtc-1421	28	8	-	-	PUNCT
ijtc-1421	28	9	term	term	NOUN
ijtc-1421	28	10	success	success	NOUN
ijtc-1421	28	11	for	for	ADP
ijtc-1421	28	12	a	a	DET
ijtc-1421	28	13	company	company	NOUN
ijtc-1421	28	14	,	,	PUNCT
ijtc-1421	28	15	because	because	SCONJ
ijtc-1421	28	16	the	the	DET
ijtc-1421	28	17	correct	correct	ADJ
ijtc-1421	28	18	use	use	NOUN
ijtc-1421	28	19	of	of	ADP
ijtc-1421	28	20	funds	fund	NOUN
ijtc-1421	28	21	can	can	AUX
ijtc-1421	28	22	affect	affect	VERB
ijtc-1421	28	23	the	the	DET
ijtc-1421	28	24	company	company	NOUN
ijtc-1421	28	25	's	's	PART
ijtc-1421	28	26	financial	financial	ADJ
ijtc-1421	28	27	performance	performance	NOUN
ijtc-1421	28	28	and	and	CCONJ
ijtc-1421	28	29	growth	growth	NOUN
ijtc-1421	28	30	.	.	PUNCT
ijtc-1421	29	1	investment	investment	NOUN
ijtc-1421	29	2	efficiency	efficiency	NOUN
ijtc-1421	29	3	is	be	AUX
ijtc-1421	29	4	efficiency	efficiency	NOUN
ijtc-1421	29	5	in	in	ADP
ijtc-1421	29	6	the	the	DET
ijtc-1421	29	7	capital	capital	NOUN
ijtc-1421	29	8	allocation	allocation	NOUN
ijtc-1421	29	9	process	process	NOUN
ijtc-1421	29	10	according	accord	VERB
ijtc-1421	29	11	to	to	ADP
ijtc-1421	29	12	the	the	DET
ijtc-1421	29	13	basic	basic	ADJ
ijtc-1421	29	14	foundations	foundation	NOUN
ijtc-1421	29	15	of	of	ADP
ijtc-1421	29	16	economic	economic	ADJ
ijtc-1421	29	17	growth	growth	NOUN
ijtc-1421	29	18	.	.	PUNCT
ijtc-1421	30	1	characteristics	characteristic	NOUN
ijtc-1421	30	2	in	in	ADP
ijtc-1421	30	3	investment	investment	NOUN
ijtc-1421	30	4	choices	choice	NOUN
ijtc-1421	30	5	include	include	VERB
ijtc-1421	30	6	institutions	institution	NOUN
ijtc-1421	30	7	(	(	PUNCT
ijtc-1421	30	8	jensen	jensen	PROPN
ijtc-1421	30	9	,	,	PUNCT
ijtc-1421	30	10	and	and	CCONJ
ijtc-1421	30	11	meckling	meckling	NOUN
ijtc-1421	30	12	,	,	PUNCT
ijtc-1421	30	13	1976	1976	NUM
ijtc-1421	30	14	)	)	PUNCT
ijtc-1421	30	15	and	and	CCONJ
ijtc-1421	30	16	behavioral	behavioral	ADJ
ijtc-1421	30	17	considerations	consideration	NOUN
ijtc-1421	30	18	(	(	PUNCT
ijtc-1421	30	19	jensen	jensen	PROPN
ijtc-1421	30	20	and	and	CCONJ
ijtc-1421	30	21	meckling	meckling	NOUN
ijtc-1421	30	22	,	,	PUNCT
ijtc-1421	30	23	1994	1994	NUM
ijtc-1421	30	24	)	)	PUNCT
ijtc-1421	30	25	.	.	PUNCT
ijtc-1421	31	1	corporate	corporate	ADJ
ijtc-1421	31	2	investment	investment	NOUN
ijtc-1421	31	3	behavior	behavior	NOUN
ijtc-1421	31	4	and	and	CCONJ
ijtc-1421	31	5	efficiency	efficiency	NOUN
ijtc-1421	31	6	have	have	AUX
ijtc-1421	31	7	always	always	ADV
ijtc-1421	31	8	been	be	AUX
ijtc-1421	31	9	hot	hot	ADJ
ijtc-1421	31	10	topics	topic	NOUN
ijtc-1421	31	11	in	in	ADP
ijtc-1421	31	12	corporate	corporate	ADJ
ijtc-1421	31	13	finance	finance	NOUN
ijtc-1421	31	14	(	(	PUNCT
ijtc-1421	31	15	boubaker	boubaker	NOUN
ijtc-1421	31	16	et	et	PROPN
ijtc-1421	31	17	al	al	PROPN
ijtc-1421	31	18	.	.	PROPN
ijtc-1421	31	19	,	,	PUNCT
ijtc-1421	31	20	2018	2018	NUM
ijtc-1421	31	21	)	)	PUNCT
ijtc-1421	31	22	.	.	PUNCT
ijtc-1421	32	1	companies	company	NOUN
ijtc-1421	32	2	allocate	allocate	VERB
ijtc-1421	32	3	financial	financial	ADJ
ijtc-1421	32	4	resources	resource	NOUN
ijtc-1421	32	5	for	for	ADP
ijtc-1421	32	6	the	the	DET
ijtc-1421	32	7	production	production	NOUN
ijtc-1421	32	8	of	of	ADP
ijtc-1421	32	9	their	their	PRON
ijtc-1421	32	10	goods	good	NOUN
ijtc-1421	32	11	.	.	PUNCT
ijtc-1421	33	1	such	such	ADJ
ijtc-1421	33	2	investments	investment	NOUN
ijtc-1421	33	3	are	be	AUX
ijtc-1421	33	4	optimally	optimally	ADV
ijtc-1421	33	5	executed	execute	VERB
ijtc-1421	33	6	to	to	PART
ijtc-1421	33	7	enhance	enhance	VERB
ijtc-1421	33	8	the	the	DET
ijtc-1421	33	9	financial	financial	ADJ
ijtc-1421	33	10	returns	return	NOUN
ijtc-1421	33	11	of	of	ADP
ijtc-1421	33	12	the	the	DET
ijtc-1421	33	13	enterprise	enterprise	NOUN
ijtc-1421	33	14	.	.	PUNCT
ijtc-1421	34	1	a	a	DET
ijtc-1421	34	2	notable	notable	ADJ
ijtc-1421	34	3	example	example	NOUN
ijtc-1421	34	4	is	be	AUX
ijtc-1421	34	5	pt	pt	PROPN
ijtc-1421	34	6	indofood	indofood	NOUN
ijtc-1421	34	7	sukses	sukse	VERB
ijtc-1421	34	8	makmur	makmur	PROPN
ijtc-1421	34	9	tbk	tbk	PROPN
ijtc-1421	34	10	,	,	PUNCT
ijtc-1421	34	11	which	which	PRON
ijtc-1421	34	12	strategically	strategically	ADV
ijtc-1421	34	13	maximizes	maximize	VERB
ijtc-1421	34	14	its	its	PRON
ijtc-1421	34	15	production	production	NOUN
ijtc-1421	34	16	capabilities	capability	NOUN
ijtc-1421	34	17	and	and	CCONJ
ijtc-1421	34	18	augments	augment	VERB
ijtc-1421	34	19	the	the	DET
ijtc-1421	34	20	integration	integration	NOUN
ijtc-1421	34	21	of	of	ADP
ijtc-1421	34	22	technological	technological	ADJ
ijtc-1421	34	23	advancements	advancement	NOUN
ijtc-1421	34	24	within	within	ADP
ijtc-1421	34	25	its	its	PRON
ijtc-1421	34	26	manufacturing	manufacturing	NOUN
ijtc-1421	34	27	processes	process	NOUN
ijtc-1421	34	28	.	.	PUNCT
ijtc-1421	35	1	pt	pt	PROPN
ijtc-1421	35	2	indofood	indofood	PROPN
ijtc-1421	35	3	sukses	sukse	VERB
ijtc-1421	35	4	makmur	makmur	ADJ
ijtc-1421	35	5	tbk	tbk	PROPN
ijtc-1421	35	6	is	be	AUX
ijtc-1421	35	7	equipped	equip	VERB
ijtc-1421	35	8	with	with	ADP
ijtc-1421	35	9	state	state	NOUN
ijtc-1421	35	10	-	-	PUNCT
ijtc-1421	35	11	of	of	ADP
ijtc-1421	35	12	-	-	PUNCT
ijtc-1421	35	13	the	the	DET
ijtc-1421	35	14	-	-	PUNCT
ijtc-1421	35	15	art	art	NOUN
ijtc-1421	35	16	production	production	NOUN
ijtc-1421	35	17	facilities	facility	NOUN
ijtc-1421	35	18	that	that	PRON
ijtc-1421	35	19	conform	conform	VERB
ijtc-1421	35	20	to	to	ADP
ijtc-1421	35	21	international	international	ADJ
ijtc-1421	35	22	standards	standard	NOUN
ijtc-1421	35	23	,	,	PUNCT
ijtc-1421	35	24	thereby	thereby	ADV
ijtc-1421	35	25	facilitating	facilitate	VERB
ijtc-1421	35	26	the	the	DET
ijtc-1421	35	27	generation	generation	NOUN
ijtc-1421	35	28	of	of	ADP
ijtc-1421	35	29	superior	superior	ADJ
ijtc-1421	35	30	quality	quality	NOUN
ijtc-1421	35	31	products	product	NOUN
ijtc-1421	35	32	with	with	ADP
ijtc-1421	35	33	enhanced	enhanced	ADJ
ijtc-1421	35	34	operational	operational	ADJ
ijtc-1421	35	35	efficiency	efficiency	NOUN
ijtc-1421	35	36	.	.	PUNCT
ijtc-1421	36	1	the	the	DET
ijtc-1421	36	2	initiatives	initiative	NOUN
ijtc-1421	36	3	undertaken	undertake	VERB
ijtc-1421	36	4	by	by	ADP
ijtc-1421	36	5	mustika	mustika	PROPN
ijtc-1421	36	6	ratu	ratu	PROPN
ijtc-1421	36	7	tbk	tbk	PROPN
ijtc-1421	36	8	in	in	ADP
ijtc-1421	36	9	2021	2021	NUM
ijtc-1421	36	10	,	,	PUNCT
ijtc-1421	36	11	as	as	SCONJ
ijtc-1421	36	12	reported	report	VERB
ijtc-1421	36	13	by	by	ADP
ijtc-1421	36	14	the	the	DET
ijtc-1421	36	15	market.bisnis.com	market.bisnis.com	PROPN
ijtc-1421	36	16	platform	platform	NOUN
ijtc-1421	36	17	,	,	PUNCT
ijtc-1421	36	18	involve	involve	VERB
ijtc-1421	36	19	leveraging	leverage	VERB
ijtc-1421	36	20	the	the	DET
ijtc-1421	36	21	company	company	NOUN
ijtc-1421	36	22	's	's	PART
ijtc-1421	36	23	assets	asset	NOUN
ijtc-1421	36	24	by	by	ADP
ijtc-1421	36	25	optimizing	optimize	VERB
ijtc-1421	36	26	inherent	inherent	ADJ
ijtc-1421	36	27	potential	potential	NOUN
ijtc-1421	36	28	,	,	PUNCT
ijtc-1421	36	29	particularly	particularly	ADV
ijtc-1421	36	30	through	through	ADP
ijtc-1421	36	31	the	the	DET
ijtc-1421	36	32	utilization	utilization	NOUN
ijtc-1421	36	33	of	of	ADP
ijtc-1421	36	34	factory	factory	NOUN
ijtc-1421	36	35	capacity	capacity	NOUN
ijtc-1421	36	36	for	for	ADP
ijtc-1421	36	37	the	the	DET
ijtc-1421	36	38	production	production	NOUN
ijtc-1421	36	39	of	of	ADP
ijtc-1421	36	40	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1421	36	41	the	the	DET
ijtc-1421	36	42	influence	influence	NOUN
ijtc-1421	36	43	of	of	ADP
ijtc-1421	36	44	accrual	accrual	ADJ
ijtc-1421	36	45	quality	quality	NOUN
ijtc-1421	36	46	,	,	PUNCT
ijtc-1421	36	47	accounting	account	VERB
ijtc-1421	36	48	conservatism	conservatism	NOUN
ijtc-1421	36	49	and	and	CCONJ
ijtc-1421	36	50	debt	debt	NOUN
ijtc-1421	36	51	maturity	maturity	NOUN
ijtc-1421	36	52	on	on	ADP
ijtc-1421	36	53	investment	investment	NOUN
ijtc-1421	36	54	efficiency	efficiency	NOUN
ijtc-1421	36	55	in	in	ADP
ijtc-1421	36	56	consumer	consumer	NOUN
ijtc-1421	36	57	sector	sector	NOUN
ijtc-1421	36	58	companies	company	NOUN
ijtc-1421	36	59	in	in	ADP
ijtc-1421	36	60	indonesia	indonesia	PROPN
ijtc-1421	36	61	rosaliana	rosaliana	PROPN
ijtc-1421	36	62	3	3	NUM
ijtc-1421	36	63	|	|	ADV
ijtc-1421	36	64	ilomata	ilomata	PROPN
ijtc-1421	36	65	international	international	ADJ
ijtc-1421	36	66	journal	journal	NOUN
ijtc-1421	36	67	of	of	ADP
ijtc-1421	36	68	tax	tax	PROPN
ijtc-1421	36	69	&	&	CCONJ
ijtc-1421	36	70	accounting	account	VERB
ijtc-1421	36	71	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1421	36	72	herbal	herbal	ADJ
ijtc-1421	36	73	medicine	medicine	NOUN
ijtc-1421	36	74	products	product	NOUN
ijtc-1421	36	75	,	,	PUNCT
ijtc-1421	36	76	while	while	SCONJ
ijtc-1421	36	77	concurrently	concurrently	ADV
ijtc-1421	36	78	advancing	advance	VERB
ijtc-1421	36	79	the	the	DET
ijtc-1421	36	80	developmental	developmental	ADJ
ijtc-1421	36	81	strategy	strategy	NOUN
ijtc-1421	36	82	through	through	ADP
ijtc-1421	36	83	the	the	DET
ijtc-1421	36	84	effective	effective	ADJ
ijtc-1421	36	85	management	management	NOUN
ijtc-1421	36	86	of	of	ADP
ijtc-1421	36	87	corporate	corporate	ADJ
ijtc-1421	36	88	assets	asset	NOUN
ijtc-1421	36	89	.	.	PUNCT
ijtc-1421	37	1	the	the	DET
ijtc-1421	37	2	significance	significance	NOUN
ijtc-1421	37	3	of	of	ADP
ijtc-1421	37	4	financial	financial	ADJ
ijtc-1421	37	5	matters	matter	NOUN
ijtc-1421	37	6	report	report	VERB
ijtc-1421	37	7	quality	quality	NOUN
ijtc-1421	37	8	in	in	ADP
ijtc-1421	37	9	the	the	DET
ijtc-1421	37	10	context	context	NOUN
ijtc-1421	37	11	of	of	ADP
ijtc-1421	37	12	investment	investment	NOUN
ijtc-1421	37	13	efficiency	efficiency	NOUN
ijtc-1421	37	14	can	can	AUX
ijtc-1421	37	15	not	not	PART
ijtc-1421	37	16	be	be	AUX
ijtc-1421	37	17	underestimated	underestimate	VERB
ijtc-1421	37	18	.	.	PUNCT
ijtc-1421	38	1	as	as	ADP
ijtc-1421	38	2	the	the	DET
ijtc-1421	38	3	main	main	ADJ
ijtc-1421	38	4	guide	guide	NOUN
ijtc-1421	38	5	for	for	ADP
ijtc-1421	38	6	management	management	NOUN
ijtc-1421	38	7	and	and	CCONJ
ijtc-1421	38	8	company	company	NOUN
ijtc-1421	38	9	owners	owner	NOUN
ijtc-1421	38	10	,	,	PUNCT
ijtc-1421	38	11	the	the	DET
ijtc-1421	38	12	quality	quality	NOUN
ijtc-1421	38	13	of	of	ADP
ijtc-1421	38	14	financial	financial	ADJ
ijtc-1421	38	15	reports	report	NOUN
ijtc-1421	38	16	plays	play	VERB
ijtc-1421	38	17	an	an	DET
ijtc-1421	38	18	important	important	ADJ
ijtc-1421	38	19	role	role	NOUN
ijtc-1421	38	20	in	in	ADP
ijtc-1421	38	21	determining	determine	VERB
ijtc-1421	38	22	smart	smart	ADJ
ijtc-1421	38	23	and	and	CCONJ
ijtc-1421	38	24	efficient	efficient	ADJ
ijtc-1421	38	25	investment	investment	NOUN
ijtc-1421	38	26	decisions	decision	NOUN
ijtc-1421	38	27	.	.	PUNCT
ijtc-1421	39	1	companies	company	NOUN
ijtc-1421	39	2	listed	list	VERB
ijtc-1421	39	3	on	on	ADP
ijtc-1421	39	4	the	the	DET
ijtc-1421	39	5	indonesia	indonesia	PROPN
ijtc-1421	39	6	stock	stock	PROPN
ijtc-1421	39	7	exchange	exchange	PROPN
ijtc-1421	39	8	(	(	PUNCT
ijtc-1421	39	9	idx	idx	PROPN
ijtc-1421	39	10	)	)	PUNCT
ijtc-1421	39	11	have	have	AUX
ijtc-1421	39	12	set	set	VERB
ijtc-1421	39	13	high	high	ADJ
ijtc-1421	39	14	standards	standard	NOUN
ijtc-1421	39	15	by	by	ADP
ijtc-1421	39	16	preparing	prepare	VERB
ijtc-1421	39	17	quality	quality	NOUN
ijtc-1421	39	18	company	company	NOUN
ijtc-1421	39	19	financial	financial	ADJ
ijtc-1421	39	20	reports	report	NOUN
ijtc-1421	39	21	.	.	PUNCT
ijtc-1421	40	1	the	the	DET
ijtc-1421	40	2	caliber	caliber	NOUN
ijtc-1421	40	3	of	of	ADP
ijtc-1421	40	4	financial	financial	ADJ
ijtc-1421	40	5	statements	statement	NOUN
ijtc-1421	40	6	can	can	AUX
ijtc-1421	40	7	be	be	AUX
ijtc-1421	40	8	characterized	characterize	VERB
ijtc-1421	40	9	as	as	SCONJ
ijtc-1421	40	10	the	the	DET
ijtc-1421	40	11	information	information	NOUN
ijtc-1421	40	12	conveyed	convey	VERB
ijtc-1421	40	13	within	within	ADP
ijtc-1421	40	14	the	the	DET
ijtc-1421	40	15	financial	financial	ADJ
ijtc-1421	40	16	report	report	NOUN
ijtc-1421	40	17	being	be	AUX
ijtc-1421	40	18	comprehensible	comprehensible	ADJ
ijtc-1421	40	19	,	,	PUNCT
ijtc-1421	40	20	fulfilling	fulfil	VERB
ijtc-1421	40	21	the	the	DET
ijtc-1421	40	22	requirements	requirement	NOUN
ijtc-1421	40	23	of	of	ADP
ijtc-1421	40	24	its	its	PRON
ijtc-1421	40	25	stakeholders	stakeholder	NOUN
ijtc-1421	40	26	in	in	ADP
ijtc-1421	40	27	the	the	DET
ijtc-1421	40	28	decision	decision	NOUN
ijtc-1421	40	29	-	-	PUNCT
ijtc-1421	40	30	making	make	VERB
ijtc-1421	40	31	process	process	NOUN
ijtc-1421	40	32	,	,	PUNCT
ijtc-1421	40	33	devoid	devoid	ADJ
ijtc-1421	40	34	of	of	ADP
ijtc-1421	40	35	deceptive	deceptive	ADJ
ijtc-1421	40	36	interpretations	interpretation	NOUN
ijtc-1421	40	37	,	,	PUNCT
ijtc-1421	40	38	substantial	substantial	ADJ
ijtc-1421	40	39	inaccuracies	inaccuracy	NOUN
ijtc-1421	40	40	,	,	PUNCT
ijtc-1421	40	41	and	and	CCONJ
ijtc-1421	40	42	being	be	AUX
ijtc-1421	40	43	trustworthy	trustworthy	ADJ
ijtc-1421	40	44	,	,	PUNCT
ijtc-1421	40	45	thereby	thereby	ADV
ijtc-1421	40	46	facilitating	facilitate	VERB
ijtc-1421	40	47	the	the	DET
ijtc-1421	40	48	comparability	comparability	NOUN
ijtc-1421	40	49	of	of	ADP
ijtc-1421	40	50	the	the	DET
ijtc-1421	40	51	financial	financial	ADJ
ijtc-1421	40	52	report.(hanafi	report.(hanafi	PROPN
ijtc-1421	40	53	&	&	CCONJ
ijtc-1421	40	54	halim	halim	PROPN
ijtc-1421	40	55	,	,	PUNCT
ijtc-1421	40	56	2009	2009	NUM
ijtc-1421	40	57	)	)	PUNCT
ijtc-1421	40	58	.	.	PUNCT
ijtc-1421	41	1	(	(	PUNCT
ijtc-1421	41	2	bushman	bushman	PROPN
ijtc-1421	41	3	&	&	CCONJ
ijtc-1421	41	4	smith	smith	PROPN
ijtc-1421	41	5	,	,	PUNCT
ijtc-1421	41	6	2001	2001	NUM
ijtc-1421	41	7	)	)	PUNCT
ijtc-1421	41	8	shows	show	VERB
ijtc-1421	41	9	that	that	SCONJ
ijtc-1421	41	10	companies	company	NOUN
ijtc-1421	41	11	can	can	AUX
ijtc-1421	41	12	reduce	reduce	VERB
ijtc-1421	41	13	information	information	NOUN
ijtc-1421	41	14	asymmetry	asymmetry	NOUN
ijtc-1421	41	15	by	by	ADP
ijtc-1421	41	16	improving	improve	VERB
ijtc-1421	41	17	the	the	DET
ijtc-1421	41	18	quality	quality	NOUN
ijtc-1421	41	19	of	of	ADP
ijtc-1421	41	20	financial	financial	ADJ
ijtc-1421	41	21	reporting	reporting	NOUN
ijtc-1421	41	22	.	.	PUNCT
ijtc-1421	42	1	managers	manager	NOUN
ijtc-1421	42	2	are	be	AUX
ijtc-1421	42	3	enabled	enable	VERB
ijtc-1421	42	4	to	to	PART
ijtc-1421	42	5	identify	identify	VERB
ijtc-1421	42	6	better	well	ADJ
ijtc-1421	42	7	investment	investment	NOUN
ijtc-1421	42	8	opportunities	opportunity	NOUN
ijtc-1421	42	9	,	,	PUNCT
ijtc-1421	42	10	higher	high	ADJ
ijtc-1421	42	11	quality	quality	NOUN
ijtc-1421	42	12	financial	financial	ADJ
ijtc-1421	42	13	reporting	reporting	NOUN
ijtc-1421	42	14	increases	increase	VERB
ijtc-1421	42	15	investment	investment	NOUN
ijtc-1421	42	16	efficiency	efficiency	NOUN
ijtc-1421	42	17	.	.	PUNCT
ijtc-1421	43	1	(	(	PUNCT
ijtc-1421	43	2	g.	g.	PROPN
ijtc-1421	43	3	c.	c.	PROPN
ijtc-1421	43	4	biddle	biddle	PROPN
ijtc-1421	43	5	et	et	PROPN
ijtc-1421	43	6	al	al	PROPN
ijtc-1421	43	7	.	.	PROPN
ijtc-1421	43	8	,	,	PUNCT
ijtc-1421	43	9	2009	2009	NUM
ijtc-1421	43	10	)	)	PUNCT
ijtc-1421	43	11	.	.	PUNCT
ijtc-1421	44	1	the	the	DET
ijtc-1421	44	2	quality	quality	NOUN
ijtc-1421	44	3	of	of	ADP
ijtc-1421	44	4	financial	financial	ADJ
ijtc-1421	44	5	reports	report	NOUN
ijtc-1421	44	6	is	be	AUX
ijtc-1421	44	7	measured	measure	VERB
ijtc-1421	44	8	by	by	ADP
ijtc-1421	44	9	measuring	measure	VERB
ijtc-1421	44	10	accrual	accrual	ADJ
ijtc-1421	44	11	quality	quality	NOUN
ijtc-1421	44	12	and	and	CCONJ
ijtc-1421	44	13	accounting	accounting	NOUN
ijtc-1421	44	14	conservatism	conservatism	NOUN
ijtc-1421	44	15	,	,	PUNCT
ijtc-1421	44	16	which	which	PRON
ijtc-1421	44	17	both	both	CCONJ
ijtc-1421	44	18	measure	measure	VERB
ijtc-1421	44	19	the	the	DET
ijtc-1421	44	20	quality	quality	NOUN
ijtc-1421	44	21	of	of	ADP
ijtc-1421	44	22	financial	financial	ADJ
ijtc-1421	44	23	reports	report	NOUN
ijtc-1421	44	24	.	.	PUNCT
ijtc-1421	45	1	regarding	regard	VERB
ijtc-1421	45	2	the	the	DET
ijtc-1421	45	3	quality	quality	NOUN
ijtc-1421	45	4	of	of	ADP
ijtc-1421	45	5	financial	financial	ADJ
ijtc-1421	45	6	reports	report	NOUN
ijtc-1421	45	7	,	,	PUNCT
ijtc-1421	45	8	determining	determine	VERB
ijtc-1421	45	9	factors	factor	NOUN
ijtc-1421	45	10	in	in	ADP
ijtc-1421	45	11	achieving	achieve	VERB
ijtc-1421	45	12	investment	investment	NOUN
ijtc-1421	45	13	levels	level	NOUN
ijtc-1421	45	14	include	include	VERB
ijtc-1421	45	15	debt	debt	NOUN
ijtc-1421	45	16	maturity	maturity	NOUN
ijtc-1421	45	17	,	,	PUNCT
ijtc-1421	45	18	or	or	CCONJ
ijtc-1421	45	19	the	the	DET
ijtc-1421	45	20	term	term	NOUN
ijtc-1421	45	21	of	of	ADP
ijtc-1421	45	22	debt	debt	NOUN
ijtc-1421	45	23	maturity	maturity	NOUN
ijtc-1421	45	24	,	,	PUNCT
ijtc-1421	45	25	which	which	PRON
ijtc-1421	45	26	plays	play	VERB
ijtc-1421	45	27	a	a	DET
ijtc-1421	45	28	significant	significant	ADJ
ijtc-1421	45	29	role	role	NOUN
ijtc-1421	45	30	in	in	ADP
ijtc-1421	45	31	determining	determine	VERB
ijtc-1421	45	32	the	the	DET
ijtc-1421	45	33	efficiency	efficiency	NOUN
ijtc-1421	45	34	of	of	ADP
ijtc-1421	45	35	a	a	DET
ijtc-1421	45	36	company	company	NOUN
ijtc-1421	45	37	's	's	PART
ijtc-1421	45	38	investment	investment	NOUN
ijtc-1421	45	39	.	.	PUNCT
ijtc-1421	46	1	this	this	DET
ijtc-1421	46	2	concept	concept	NOUN
ijtc-1421	46	3	refers	refer	VERB
ijtc-1421	46	4	to	to	ADP
ijtc-1421	46	5	the	the	DET
ijtc-1421	46	6	period	period	NOUN
ijtc-1421	46	7	when	when	SCONJ
ijtc-1421	46	8	a	a	DET
ijtc-1421	46	9	company	company	NOUN
ijtc-1421	46	10	must	must	AUX
ijtc-1421	46	11	repay	repay	VERB
ijtc-1421	46	12	its	its	PRON
ijtc-1421	46	13	debt	debt	NOUN
ijtc-1421	46	14	to	to	ADP
ijtc-1421	46	15	creditors	creditor	NOUN
ijtc-1421	46	16	.	.	PUNCT
ijtc-1421	47	1	wise	wise	ADJ
ijtc-1421	47	2	management	management	NOUN
ijtc-1421	47	3	in	in	ADP
ijtc-1421	47	4	determining	determine	VERB
ijtc-1421	47	5	the	the	DET
ijtc-1421	47	6	structure	structure	NOUN
ijtc-1421	47	7	of	of	ADP
ijtc-1421	47	8	debt	debt	NOUN
ijtc-1421	47	9	terms	term	NOUN
ijtc-1421	47	10	can	can	AUX
ijtc-1421	47	11	affect	affect	VERB
ijtc-1421	47	12	the	the	DET
ijtc-1421	47	13	company	company	NOUN
ijtc-1421	47	14	's	's	PART
ijtc-1421	47	15	cash	cash	NOUN
ijtc-1421	47	16	flow	flow	NOUN
ijtc-1421	47	17	,	,	PUNCT
ijtc-1421	47	18	financial	financial	ADJ
ijtc-1421	47	19	risk	risk	NOUN
ijtc-1421	47	20	,	,	PUNCT
ijtc-1421	47	21	and	and	CCONJ
ijtc-1421	47	22	ability	ability	NOUN
ijtc-1421	47	23	to	to	PART
ijtc-1421	47	24	make	make	VERB
ijtc-1421	47	25	long	long	ADJ
ijtc-1421	47	26	-	-	PUNCT
ijtc-1421	47	27	term	term	NOUN
ijtc-1421	47	28	investments	investment	NOUN
ijtc-1421	47	29	.	.	PUNCT
ijtc-1421	48	1	therefore	therefore	ADV
ijtc-1421	48	2	,	,	PUNCT
ijtc-1421	48	3	careful	careful	ADJ
ijtc-1421	48	4	analysis	analysis	NOUN
ijtc-1421	48	5	of	of	ADP
ijtc-1421	48	6	debt	debt	NOUN
ijtc-1421	48	7	maturity	maturity	NOUN
ijtc-1421	48	8	is	be	AUX
ijtc-1421	48	9	key	key	ADJ
ijtc-1421	48	10	in	in	ADP
ijtc-1421	48	11	evaluating	evaluate	VERB
ijtc-1421	48	12	the	the	DET
ijtc-1421	48	13	company	company	NOUN
ijtc-1421	48	14	's	's	PART
ijtc-1421	48	15	economic	economic	ADJ
ijtc-1421	48	16	policies	policy	NOUN
ijtc-1421	48	17	and	and	CCONJ
ijtc-1421	48	18	their	their	PRON
ijtc-1421	48	19	impact	impact	NOUN
ijtc-1421	48	20	on	on	ADP
ijtc-1421	48	21	investment	investment	NOUN
ijtc-1421	48	22	efficiency	efficiency	NOUN
ijtc-1421	48	23	.	.	PUNCT
ijtc-1421	49	1	according	accord	VERB
ijtc-1421	49	2	to	to	ADP
ijtc-1421	49	3	(	(	PUNCT
ijtc-1421	49	4	manuelli	manuelli	PROPN
ijtc-1421	49	5	,	,	PUNCT
ijtc-1421	49	6	2019	2019	NUM
ijtc-1421	49	7	)	)	PUNCT
ijtc-1421	49	8	debt	debt	NOUN
ijtc-1421	49	9	maturity	maturity	NOUN
ijtc-1421	49	10	is	be	AUX
ijtc-1421	49	11	the	the	DET
ijtc-1421	49	12	maturity	maturity	NOUN
ijtc-1421	49	13	period	period	NOUN
ijtc-1421	49	14	of	of	ADP
ijtc-1421	49	15	a	a	DET
ijtc-1421	49	16	company	company	NOUN
ijtc-1421	49	17	's	's	PART
ijtc-1421	49	18	debt	debt	NOUN
ijtc-1421	49	19	.	.	PUNCT
ijtc-1421	50	1	if	if	SCONJ
ijtc-1421	50	2	a	a	DET
ijtc-1421	50	3	company	company	NOUN
ijtc-1421	50	4	has	have	VERB
ijtc-1421	50	5	long	long	ADJ
ijtc-1421	50	6	-	-	PUNCT
ijtc-1421	50	7	term	term	NOUN
ijtc-1421	50	8	debt	debt	NOUN
ijtc-1421	50	9	,	,	PUNCT
ijtc-1421	50	10	it	it	PRON
ijtc-1421	50	11	may	may	AUX
ijtc-1421	50	12	have	have	VERB
ijtc-1421	50	13	more	more	ADJ
ijtc-1421	50	14	time	time	NOUN
ijtc-1421	50	15	to	to	PART
ijtc-1421	50	16	use	use	VERB
ijtc-1421	50	17	the	the	DET
ijtc-1421	50	18	funds	fund	NOUN
ijtc-1421	50	19	obtained	obtain	VERB
ijtc-1421	50	20	from	from	ADP
ijtc-1421	50	21	the	the	DET
ijtc-1421	50	22	debt	debt	NOUN
ijtc-1421	50	23	for	for	ADP
ijtc-1421	50	24	investment	investment	NOUN
ijtc-1421	50	25	activities	activity	NOUN
ijtc-1421	50	26	.	.	PUNCT
ijtc-1421	51	1	conversely	conversely	ADV
ijtc-1421	51	2	,	,	PUNCT
ijtc-1421	51	3	if	if	SCONJ
ijtc-1421	51	4	a	a	DET
ijtc-1421	51	5	company	company	NOUN
ijtc-1421	51	6	has	have	VERB
ijtc-1421	51	7	short	short	ADJ
ijtc-1421	51	8	-	-	PUNCT
ijtc-1421	51	9	term	term	NOUN
ijtc-1421	51	10	debt	debt	NOUN
ijtc-1421	51	11	,	,	PUNCT
ijtc-1421	51	12	it	it	PRON
ijtc-1421	51	13	may	may	AUX
ijtc-1421	51	14	face	face	VERB
ijtc-1421	51	15	time	time	NOUN
ijtc-1421	51	16	constraints	constraint	NOUN
ijtc-1421	51	17	when	when	SCONJ
ijtc-1421	51	18	using	use	VERB
ijtc-1421	51	19	the	the	DET
ijtc-1421	51	20	funds	fund	NOUN
ijtc-1421	51	21	for	for	ADP
ijtc-1421	51	22	investment.(suaidah	investment.(suaidah	PRON
ijtc-1421	51	23	&	&	CCONJ
ijtc-1421	51	24	sebrina	sebrina	PROPN
ijtc-1421	51	25	,	,	PUNCT
ijtc-1421	51	26	2020).(ortiz	2020).(ortiz	PROPN
ijtc-1421	51	27	-	-	PUNCT
ijtc-1421	51	28	molina	molina	PROPN
ijtc-1421	51	29	&	&	CCONJ
ijtc-1421	51	30	penas	penas	PROPN
ijtc-1421	51	31	,	,	PUNCT
ijtc-1421	51	32	2008)propose	2008)propose	NUM
ijtc-1421	51	33	that	that	PRON
ijtc-1421	51	34	shorter	short	ADJ
ijtc-1421	51	35	debt	debt	NOUN
ijtc-1421	51	36	maturities	maturity	NOUN
ijtc-1421	51	37	can	can	AUX
ijtc-1421	51	38	be	be	AUX
ijtc-1421	51	39	used	use	VERB
ijtc-1421	51	40	to	to	PART
ijtc-1421	51	41	reduce	reduce	VERB
ijtc-1421	51	42	the	the	DET
ijtc-1421	51	43	problem	problem	NOUN
ijtc-1421	51	44	of	of	ADP
ijtc-1421	51	45	information	information	NOUN
ijtc-1421	51	46	asymmetry	asymmetry	NOUN
ijtc-1421	51	47	.	.	PUNCT
ijtc-1421	52	1	based	base	VERB
ijtc-1421	52	2	on	on	ADP
ijtc-1421	52	3	the	the	DET
ijtc-1421	52	4	theoretical	theoretical	ADJ
ijtc-1421	52	5	model(childs	model(child	NOUN
ijtc-1421	52	6	et	et	PROPN
ijtc-1421	52	7	al	al	PROPN
ijtc-1421	52	8	.	.	PROPN
ijtc-1421	52	9	,	,	PUNCT
ijtc-1421	52	10	2005	2005	NUM
ijtc-1421	52	11	;	;	PUNCT
ijtc-1421	52	12	myers	myer	NOUN
ijtc-1421	52	13	,	,	PUNCT
ijtc-1421	52	14	1986	1986	NUM
ijtc-1421	52	15	)	)	PUNCT
ijtc-1421	53	1	it	it	PRON
ijtc-1421	53	2	is	be	AUX
ijtc-1421	53	3	posited	posit	VERB
ijtc-1421	53	4	that	that	SCONJ
ijtc-1421	53	5	the	the	DET
ijtc-1421	53	6	increased	increase	VERB
ijtc-1421	53	7	adaptability	adaptability	NOUN
ijtc-1421	53	8	associated	associate	VERB
ijtc-1421	53	9	with	with	ADP
ijtc-1421	53	10	shorter	short	ADJ
ijtc-1421	53	11	maturities	maturity	NOUN
ijtc-1421	53	12	enhances	enhance	VERB
ijtc-1421	53	13	the	the	DET
ijtc-1421	53	14	efficiency	efficiency	NOUN
ijtc-1421	53	15	of	of	ADP
ijtc-1421	53	16	investment	investment	NOUN
ijtc-1421	53	17	strategies	strategy	NOUN
ijtc-1421	53	18	.	.	PUNCT
ijtc-1421	54	1	the	the	DET
ijtc-1421	54	2	efficiency	efficiency	NOUN
ijtc-1421	54	3	of	of	ADP
ijtc-1421	54	4	a	a	DET
ijtc-1421	54	5	company	company	NOUN
ijtc-1421	54	6	's	's	PART
ijtc-1421	54	7	investment	investment	NOUN
ijtc-1421	54	8	is	be	AUX
ijtc-1421	54	9	directly	directly	ADV
ijtc-1421	54	10	related	relate	VERB
ijtc-1421	54	11	to	to	ADP
ijtc-1421	54	12	its	its	PRON
ijtc-1421	54	13	operating	operating	NOUN
ijtc-1421	54	14	position	position	NOUN
ijtc-1421	54	15	because	because	SCONJ
ijtc-1421	54	16	investment	investment	NOUN
ijtc-1421	54	17	is	be	AUX
ijtc-1421	54	18	made	make	VERB
ijtc-1421	54	19	so	so	SCONJ
ijtc-1421	54	20	that	that	SCONJ
ijtc-1421	54	21	the	the	DET
ijtc-1421	54	22	company	company	NOUN
ijtc-1421	54	23	can	can	AUX
ijtc-1421	54	24	survive	survive	VERB
ijtc-1421	54	25	and	and	CCONJ
ijtc-1421	54	26	grow	grow	VERB
ijtc-1421	54	27	.	.	PUNCT
ijtc-1421	55	1	however	however	ADV
ijtc-1421	55	2	,	,	PUNCT
ijtc-1421	55	3	inefficient	inefficient	ADJ
ijtc-1421	55	4	investment	investment	NOUN
ijtc-1421	55	5	has	have	AUX
ijtc-1421	55	6	become	become	VERB
ijtc-1421	55	7	very	very	ADV
ijtc-1421	55	8	common	common	ADJ
ijtc-1421	55	9	in	in	ADP
ijtc-1421	55	10	recent	recent	ADJ
ijtc-1421	55	11	times.(c.biddle	times.(c.biddle	PROPN
ijtc-1421	55	12	&	&	CCONJ
ijtc-1421	55	13	hilary	hilary	PROPN
ijtc-1421	55	14	,	,	PUNCT
ijtc-1421	55	15	2006)investment	2006)investment	NUM
ijtc-1421	55	16	efficiency	efficiency	NOUN
ijtc-1421	55	17	is	be	AUX
ijtc-1421	55	18	likewise	likewise	ADV
ijtc-1421	55	19	a	a	DET
ijtc-1421	55	20	strategic	strategic	ADJ
ijtc-1421	55	21	initiative	initiative	NOUN
ijtc-1421	55	22	corporate	corporate	ADJ
ijtc-1421	55	23	management	management	NOUN
ijtc-1421	55	24	undertakes	undertake	VERB
ijtc-1421	55	25	to	to	PART
ijtc-1421	55	26	allocate	allocate	VERB
ijtc-1421	55	27	resources	resource	NOUN
ijtc-1421	55	28	judiciously	judiciously	ADV
ijtc-1421	55	29	and	and	CCONJ
ijtc-1421	55	30	in	in	ADP
ijtc-1421	55	31	alignment	alignment	NOUN
ijtc-1421	55	32	with	with	ADP
ijtc-1421	55	33	organizational	organizational	ADJ
ijtc-1421	55	34	requirements	requirement	NOUN
ijtc-1421	55	35	.	.	PUNCT
ijtc-1421	56	1	the	the	DET
ijtc-1421	56	2	use	use	NOUN
ijtc-1421	56	3	of	of	ADP
ijtc-1421	56	4	appropriate	appropriate	ADJ
ijtc-1421	56	5	resources	resource	NOUN
ijtc-1421	56	6	must	must	AUX
ijtc-1421	56	7	accompany	accompany	VERB
ijtc-1421	56	8	a	a	DET
ijtc-1421	56	9	reduction	reduction	NOUN
ijtc-1421	56	10	in	in	ADP
ijtc-1421	56	11	information	information	NOUN
ijtc-1421	56	12	asymmetry	asymmetry	NOUN
ijtc-1421	56	13	and	and	CCONJ
ijtc-1421	56	14	conflicts	conflict	NOUN
ijtc-1421	56	15	of	of	ADP
ijtc-1421	56	16	interest	interest	NOUN
ijtc-1421	56	17	in	in	ADP
ijtc-1421	56	18	the	the	DET
ijtc-1421	56	19	company.(firmansyah	company.(firmansyah	NOUN
ijtc-1421	56	20	et	et	PROPN
ijtc-1421	56	21	al	al	PROPN
ijtc-1421	56	22	.	.	PROPN
ijtc-1421	56	23	,	,	PUNCT
ijtc-1421	56	24	2022)the	2022)the	DET
ijtc-1421	56	25	object	object	NOUN
ijtc-1421	56	26	of	of	ADP
ijtc-1421	56	27	this	this	DET
ijtc-1421	56	28	study	study	NOUN
ijtc-1421	56	29	is	be	AUX
ijtc-1421	56	30	the	the	DET
ijtc-1421	56	31	consumer	consumer	NOUN
ijtc-1421	56	32	non	non	ADJ
ijtc-1421	56	33	-	-	ADJ
ijtc-1421	56	34	cyclical	cyclical	ADJ
ijtc-1421	56	35	sector	sector	NOUN
ijtc-1421	56	36	companies	company	NOUN
ijtc-1421	56	37	listed	list	VERB
ijtc-1421	56	38	on	on	ADP
ijtc-1421	56	39	the	the	DET
ijtc-1421	56	40	indonesia	indonesia	PROPN
ijtc-1421	56	41	stock	stock	PROPN
ijtc-1421	56	42	exchange	exchange	PROPN
ijtc-1421	56	43	for	for	ADP
ijtc-1421	56	44	the	the	DET
ijtc-1421	56	45	2019	2019	NUM
ijtc-1421	56	46	-	-	PUNCT
ijtc-1421	56	47	2021	2021	NUM
ijtc-1421	56	48	period	period	NOUN
ijtc-1421	56	49	.	.	PUNCT
ijtc-1421	57	1	the	the	DET
ijtc-1421	57	2	enterprises	enterprise	NOUN
ijtc-1421	57	3	within	within	ADP
ijtc-1421	57	4	the	the	DET
ijtc-1421	57	5	consumer	consumer	NOUN
ijtc-1421	57	6	non	non	ADJ
ijtc-1421	57	7	-	-	ADJ
ijtc-1421	57	8	cyclical	cyclical	ADJ
ijtc-1421	57	9	sector	sector	NOUN
ijtc-1421	57	10	encompass	encompass	VERB
ijtc-1421	57	11	those	those	PRON
ijtc-1421	57	12	involved	involve	VERB
ijtc-1421	57	13	in	in	ADP
ijtc-1421	57	14	the	the	DET
ijtc-1421	57	15	primary	primary	ADJ
ijtc-1421	57	16	consumer	consumer	NOUN
ijtc-1421	57	17	goods	good	NOUN
ijtc-1421	57	18	industry	industry	NOUN
ijtc-1421	57	19	,	,	PUNCT
ijtc-1421	57	20	which	which	PRON
ijtc-1421	57	21	includes	include	VERB
ijtc-1421	57	22	entities	entity	NOUN
ijtc-1421	57	23	engaged	engage	VERB
ijtc-1421	57	24	in	in	ADP
ijtc-1421	57	25	producing	produce	VERB
ijtc-1421	57	26	or	or	CCONJ
ijtc-1421	57	27	distributing	distribute	VERB
ijtc-1421	57	28	products	product	NOUN
ijtc-1421	57	29	and	and	CCONJ
ijtc-1421	57	30	services	service	NOUN
ijtc-1421	57	31	typically	typically	ADV
ijtc-1421	57	32	marketed	market	VERB
ijtc-1421	57	33	to	to	ADP
ijtc-1421	57	34	consumers	consumer	NOUN
ijtc-1421	57	35	,	,	PUNCT
ijtc-1421	57	36	specifically	specifically	ADV
ijtc-1421	57	37	those	those	DET
ijtc-1421	57	38	commodities	commodity	NOUN
ijtc-1421	57	39	that	that	PRON
ijtc-1421	57	40	possess	possess	VERB
ijtc-1421	57	41	fundamental	fundamental	ADJ
ijtc-1421	57	42	characteristics	characteristic	NOUN
ijtc-1421	57	43	rendering	render	VERB
ijtc-1421	57	44	them	they	PRON
ijtc-1421	57	45	impervious	impervious	ADJ
ijtc-1421	57	46	to	to	ADP
ijtc-1421	57	47	fluctuations	fluctuation	NOUN
ijtc-1421	57	48	in	in	ADP
ijtc-1421	57	49	economic	economic	ADJ
ijtc-1421	57	50	growth	growth	NOUN
ijtc-1421	57	51	.	.	PUNCT
ijtc-1421	58	1	for	for	ADP
ijtc-1421	58	2	instance	instance	NOUN
ijtc-1421	58	3	,	,	PUNCT
ijtc-1421	58	4	this	this	DET
ijtc-1421	58	5	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1421	58	6	the	the	DET
ijtc-1421	58	7	influence	influence	NOUN
ijtc-1421	58	8	of	of	ADP
ijtc-1421	58	9	accrual	accrual	ADJ
ijtc-1421	58	10	quality	quality	NOUN
ijtc-1421	58	11	,	,	PUNCT
ijtc-1421	58	12	accounting	account	VERB
ijtc-1421	58	13	conservatism	conservatism	NOUN
ijtc-1421	58	14	and	and	CCONJ
ijtc-1421	58	15	debt	debt	NOUN
ijtc-1421	58	16	maturity	maturity	NOUN
ijtc-1421	58	17	on	on	ADP
ijtc-1421	58	18	investment	investment	NOUN
ijtc-1421	58	19	efficiency	efficiency	NOUN
ijtc-1421	58	20	in	in	ADP
ijtc-1421	58	21	consumer	consumer	NOUN
ijtc-1421	58	22	sector	sector	NOUN
ijtc-1421	58	23	companies	company	NOUN
ijtc-1421	58	24	in	in	ADP
ijtc-1421	58	25	indonesia	indonesia	PROPN
ijtc-1421	58	26	rosaliana	rosaliana	PROPN
ijtc-1421	58	27	4	4	NUM
ijtc-1421	58	28	|	|	ADV
ijtc-1421	58	29	ilomata	ilomata	VERB
ijtc-1421	58	30	international	international	ADJ
ijtc-1421	58	31	journal	journal	NOUN
ijtc-1421	58	32	of	of	ADP
ijtc-1421	58	33	tax	tax	PROPN
ijtc-1421	58	34	&	&	CCONJ
ijtc-1421	58	35	accounting	accounting	PROPN
ijtc-1421	58	36	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1421	58	37	category	category	NOUN
ijtc-1421	58	38	includes	include	VERB
ijtc-1421	58	39	retail	retail	ADJ
ijtc-1421	58	40	establishments	establishment	NOUN
ijtc-1421	58	41	focused	focus	VERB
ijtc-1421	58	42	on	on	ADP
ijtc-1421	58	43	primary	primary	ADJ
ijtc-1421	58	44	goods	good	NOUN
ijtc-1421	58	45	,	,	PUNCT
ijtc-1421	58	46	grocery	grocery	NOUN
ijtc-1421	58	47	outlets	outlet	NOUN
ijtc-1421	58	48	,	,	PUNCT
ijtc-1421	58	49	pharmaceutical	pharmaceutical	NOUN
ijtc-1421	58	50	dispensaries	dispensary	NOUN
ijtc-1421	58	51	,	,	PUNCT
ijtc-1421	58	52	and	and	CCONJ
ijtc-1421	58	53	similar	similar	ADJ
ijtc-1421	58	54	entities	entity	NOUN
ijtc-1421	58	55	.	.	PUNCT
ijtc-1421	59	1	based	base	VERB
ijtc-1421	59	2	on	on	ADP
ijtc-1421	59	3	the	the	DET
ijtc-1421	59	4	phenomena	phenomenon	NOUN
ijtc-1421	59	5	described	describe	VERB
ijtc-1421	59	6	,	,	PUNCT
ijtc-1421	59	7	the	the	DET
ijtc-1421	59	8	researcher	researcher	NOUN
ijtc-1421	59	9	will	will	AUX
ijtc-1421	59	10	conduct	conduct	VERB
ijtc-1421	59	11	a	a	DET
ijtc-1421	59	12	study	study	NOUN
ijtc-1421	59	13	entitled	entitle	VERB
ijtc-1421	59	14	"	"	PUNCT
ijtc-1421	59	15	the	the	DET
ijtc-1421	59	16	influence	influence	NOUN
ijtc-1421	59	17	of	of	ADP
ijtc-1421	59	18	accrual	accrual	ADJ
ijtc-1421	59	19	quality	quality	NOUN
ijtc-1421	59	20	,	,	PUNCT
ijtc-1421	59	21	accounting	accounting	NOUN
ijtc-1421	59	22	conservatism	conservatism	NOUN
ijtc-1421	59	23	,	,	PUNCT
ijtc-1421	59	24	debt	debt	NOUN
ijtc-1421	59	25	maturity	maturity	NOUN
ijtc-1421	59	26	on	on	ADP
ijtc-1421	59	27	investment	investment	NOUN
ijtc-1421	59	28	efficiency	efficiency	NOUN
ijtc-1421	59	29	”	"	PUNCT
ijtc-1421	59	30	.	.	PUNCT
ijtc-1421	60	1	the	the	DET
ijtc-1421	60	2	discussion	discussion	NOUN
ijtc-1421	60	3	is	be	AUX
ijtc-1421	60	4	based	base	VERB
ijtc-1421	60	5	on	on	ADP
ijtc-1421	60	6	agency	agency	NOUN
ijtc-1421	60	7	theory	theory	NOUN
ijtc-1421	60	8	.	.	PUNCT
ijtc-1421	61	1	pioneered	pioneer	VERB
ijtc-1421	61	2	by	by	ADP
ijtc-1421	61	3	jensen	jensen	PROPN
ijtc-1421	61	4	and	and	CCONJ
ijtc-1421	61	5	meckling	meckling	NOUN
ijtc-1421	61	6	.	.	PUNCT
ijtc-1421	62	1	(	(	PUNCT
ijtc-1421	62	2	jensen	jensen	PROPN
ijtc-1421	62	3	&	&	CCONJ
ijtc-1421	62	4	meckling	meckling	PROPN
ijtc-1421	62	5	,	,	PUNCT
ijtc-1421	62	6	1976	1976	NUM
ijtc-1421	62	7	)	)	PUNCT
ijtc-1421	62	8	conceptualize	conceptualize	VERB
ijtc-1421	62	9	the	the	DET
ijtc-1421	62	10	corporation	corporation	NOUN
ijtc-1421	62	11	as	as	ADP
ijtc-1421	62	12	a	a	DET
ijtc-1421	62	13	mechanism	mechanism	NOUN
ijtc-1421	62	14	that	that	PRON
ijtc-1421	62	15	optimises	optimise	VERB
ijtc-1421	62	16	its	its	PRON
ijtc-1421	62	17	intrinsic	intrinsic	ADJ
ijtc-1421	62	18	value	value	NOUN
ijtc-1421	62	19	and	and	CCONJ
ijtc-1421	62	20	financial	financial	ADJ
ijtc-1421	62	21	returns	return	NOUN
ijtc-1421	62	22	.	.	PUNCT
ijtc-1421	63	1	the	the	DET
ijtc-1421	63	2	attainment	attainment	NOUN
ijtc-1421	63	3	of	of	ADP
ijtc-1421	63	4	wealth	wealth	NOUN
ijtc-1421	63	5	maximization	maximization	NOUN
ijtc-1421	63	6	is	be	AUX
ijtc-1421	63	7	contingent	contingent	ADJ
ijtc-1421	63	8	upon	upon	SCONJ
ijtc-1421	63	9	effective	effective	ADJ
ijtc-1421	63	10	coordination	coordination	NOUN
ijtc-1421	63	11	and	and	CCONJ
ijtc-1421	63	12	collaborative	collaborative	ADJ
ijtc-1421	63	13	efforts	effort	NOUN
ijtc-1421	63	14	among	among	ADP
ijtc-1421	63	15	the	the	DET
ijtc-1421	63	16	stakeholders	stakeholder	NOUN
ijtc-1421	63	17	associated	associate	VERB
ijtc-1421	63	18	with	with	ADP
ijtc-1421	63	19	the	the	DET
ijtc-1421	63	20	enterprise	enterprise	NOUN
ijtc-1421	63	21	.	.	PUNCT
ijtc-1421	64	1	nevertheless	nevertheless	ADV
ijtc-1421	64	2	,	,	PUNCT
ijtc-1421	64	3	the	the	DET
ijtc-1421	64	4	divergent	divergent	ADJ
ijtc-1421	64	5	interests	interest	NOUN
ijtc-1421	64	6	of	of	ADP
ijtc-1421	64	7	these	these	DET
ijtc-1421	64	8	stakeholders	stakeholder	NOUN
ijtc-1421	64	9	frequently	frequently	ADV
ijtc-1421	64	10	give	give	VERB
ijtc-1421	64	11	rise	rise	NOUN
ijtc-1421	64	12	to	to	ADP
ijtc-1421	64	13	conflicts	conflict	NOUN
ijtc-1421	64	14	of	of	ADP
ijtc-1421	64	15	interest	interest	NOUN
ijtc-1421	64	16	,	,	PUNCT
ijtc-1421	64	17	which	which	PRON
ijtc-1421	64	18	can	can	AUX
ijtc-1421	64	19	be	be	AUX
ijtc-1421	64	20	mitigated	mitigate	VERB
ijtc-1421	64	21	solely	solely	ADV
ijtc-1421	64	22	through	through	ADP
ijtc-1421	64	23	a	a	DET
ijtc-1421	64	24	combination	combination	NOUN
ijtc-1421	64	25	of	of	ADP
ijtc-1421	64	26	ownership	ownership	NOUN
ijtc-1421	64	27	and	and	CCONJ
ijtc-1421	64	28	managerial	managerial	ADJ
ijtc-1421	64	29	oversight	oversight	NOUN
ijtc-1421	64	30	.	.	PUNCT
ijtc-1421	65	1	the	the	DET
ijtc-1421	65	2	self	self	NOUN
ijtc-1421	65	3	-	-	PUNCT
ijtc-1421	65	4	interested	interest	VERB
ijtc-1421	65	5	stakeholders	stakeholder	NOUN
ijtc-1421	65	6	are	be	AUX
ijtc-1421	65	7	cognizant	cognizant	ADJ
ijtc-1421	65	8	that	that	SCONJ
ijtc-1421	65	9	their	their	PRON
ijtc-1421	65	10	objectives	objective	NOUN
ijtc-1421	65	11	can	can	AUX
ijtc-1421	65	12	only	only	ADV
ijtc-1421	65	13	be	be	AUX
ijtc-1421	65	14	fulfilled	fulfil	VERB
ijtc-1421	65	15	through	through	ADP
ijtc-1421	65	16	the	the	DET
ijtc-1421	65	17	organisation	organisation	NOUN
ijtc-1421	65	18	's	's	PART
ijtc-1421	65	19	continued	continue	VERB
ijtc-1421	65	20	existence	existence	NOUN
ijtc-1421	65	21	.	.	PUNCT
ijtc-1421	66	1	consequently	consequently	ADV
ijtc-1421	66	2	,	,	PUNCT
ijtc-1421	66	3	they	they	PRON
ijtc-1421	66	4	exert	exert	VERB
ijtc-1421	66	5	effort	effort	NOUN
ijtc-1421	66	6	to	to	PART
ijtc-1421	66	7	ensure	ensure	VERB
ijtc-1421	66	8	the	the	DET
ijtc-1421	66	9	sustainability	sustainability	NOUN
ijtc-1421	66	10	of	of	ADP
ijtc-1421	66	11	the	the	DET
ijtc-1421	66	12	corporation	corporation	NOUN
ijtc-1421	66	13	.	.	PUNCT
ijtc-1421	67	1	in	in	ADP
ijtc-1421	67	2	summation	summation	NOUN
ijtc-1421	67	3	,	,	PUNCT
ijtc-1421	67	4	agency	agency	NOUN
ijtc-1421	67	5	theory	theory	NOUN
ijtc-1421	67	6	elucidates	elucidate	VERB
ijtc-1421	67	7	the	the	DET
ijtc-1421	67	8	dynamics	dynamic	NOUN
ijtc-1421	67	9	of	of	ADP
ijtc-1421	67	10	the	the	DET
ijtc-1421	67	11	interaction	interaction	NOUN
ijtc-1421	67	12	between	between	ADP
ijtc-1421	67	13	two	two	NUM
ijtc-1421	67	14	disparate	disparate	ADJ
ijtc-1421	67	15	entities	entity	NOUN
ijtc-1421	67	16	:	:	PUNCT
ijtc-1421	67	17	the	the	DET
ijtc-1421	67	18	principal	principal	NOUN
ijtc-1421	67	19	,	,	PUNCT
ijtc-1421	67	20	or	or	CCONJ
ijtc-1421	67	21	proprietor	proprietor	NOUN
ijtc-1421	67	22	,	,	PUNCT
ijtc-1421	67	23	and	and	CCONJ
ijtc-1421	67	24	the	the	DET
ijtc-1421	67	25	agent	agent	NOUN
ijtc-1421	67	26	,	,	PUNCT
ijtc-1421	67	27	who	who	PRON
ijtc-1421	67	28	bears	bear	VERB
ijtc-1421	67	29	the	the	DET
ijtc-1421	67	30	responsibility	responsibility	NOUN
ijtc-1421	67	31	for	for	ADP
ijtc-1421	67	32	the	the	DET
ijtc-1421	67	33	administration	administration	NOUN
ijtc-1421	67	34	of	of	ADP
ijtc-1421	67	35	the	the	DET
ijtc-1421	67	36	enterprise	enterprise	NOUN
ijtc-1421	67	37	.	.	PUNCT
ijtc-1421	68	1	investment	investment	NOUN
ijtc-1421	68	2	efficiency	efficiency	NOUN
ijtc-1421	68	3	is	be	AUX
ijtc-1421	68	4	rarely	rarely	ADV
ijtc-1421	68	5	researched	research	VERB
ijtc-1421	68	6	because	because	SCONJ
ijtc-1421	68	7	investment	investment	NOUN
ijtc-1421	68	8	efficiency	efficiency	NOUN
ijtc-1421	68	9	involves	involve	VERB
ijtc-1421	68	10	many	many	ADJ
ijtc-1421	68	11	variables	variable	NOUN
ijtc-1421	68	12	and	and	CCONJ
ijtc-1421	68	13	factors	factor	NOUN
ijtc-1421	68	14	that	that	PRON
ijtc-1421	68	15	are	be	AUX
ijtc-1421	68	16	difficult	difficult	ADJ
ijtc-1421	68	17	to	to	PART
ijtc-1421	68	18	measure	measure	VERB
ijtc-1421	68	19	accurately	accurately	ADV
ijtc-1421	68	20	.	.	PUNCT
ijtc-1421	69	1	investment	investment	NOUN
ijtc-1421	69	2	efficiency	efficiency	NOUN
ijtc-1421	69	3	is	be	AUX
ijtc-1421	69	4	calculated	calculate	VERB
ijtc-1421	69	5	depending	depend	VERB
ijtc-1421	69	6	on	on	ADP
ijtc-1421	69	7	the	the	DET
ijtc-1421	69	8	research	research	NOUN
ijtc-1421	69	9	context	context	NOUN
ijtc-1421	69	10	,	,	PUNCT
ijtc-1421	69	11	such	such	ADJ
ijtc-1421	69	12	as	as	ADP
ijtc-1421	69	13	the	the	DET
ijtc-1421	69	14	industrial	industrial	ADJ
ijtc-1421	69	15	sector	sector	NOUN
ijtc-1421	69	16	,	,	PUNCT
ijtc-1421	69	17	economic	economic	ADJ
ijtc-1421	69	18	conditions	condition	NOUN
ijtc-1421	69	19	,	,	PUNCT
ijtc-1421	69	20	and	and	CCONJ
ijtc-1421	69	21	government	government	NOUN
ijtc-1421	69	22	policy	policy	NOUN
ijtc-1421	69	23	.	.	PUNCT
ijtc-1421	70	1	this	this	DET
ijtc-1421	70	2	variation	variation	NOUN
ijtc-1421	70	3	can	can	AUX
ijtc-1421	70	4	make	make	VERB
ijtc-1421	70	5	it	it	PRON
ijtc-1421	70	6	difficult	difficult	ADJ
ijtc-1421	70	7	for	for	SCONJ
ijtc-1421	70	8	researchers	researcher	NOUN
ijtc-1421	70	9	to	to	PART
ijtc-1421	70	10	generalise	generalise	VERB
ijtc-1421	70	11	findings	finding	NOUN
ijtc-1421	70	12	(	(	PUNCT
ijtc-1421	70	13	he	he	PRON
ijtc-1421	70	14	et	et	PROPN
ijtc-1421	70	15	al	al	PROPN
ijtc-1421	70	16	.	.	PROPN
ijtc-1421	70	17	,	,	PUNCT
ijtc-1421	70	18	2019	2019	NUM
ijtc-1421	70	19	)	)	PUNCT
ijtc-1421	70	20	.	.	PUNCT
ijtc-1421	71	1	and	and	CCONJ
ijtc-1421	71	2	the	the	DET
ijtc-1421	71	3	scope	scope	NOUN
ijtc-1421	71	4	of	of	ADP
ijtc-1421	71	5	research	research	NOUN
ijtc-1421	71	6	related	relate	VERB
ijtc-1421	71	7	to	to	ADP
ijtc-1421	71	8	investment	investment	NOUN
ijtc-1421	71	9	efficiency	efficiency	NOUN
ijtc-1421	71	10	is	be	AUX
ijtc-1421	71	11	still	still	ADV
ijtc-1421	71	12	narrow	narrow	ADJ
ijtc-1421	71	13	.	.	PUNCT
ijtc-1421	72	1	based	base	VERB
ijtc-1421	72	2	on	on	ADP
ijtc-1421	72	3	the	the	DET
ijtc-1421	72	4	background	background	NOUN
ijtc-1421	72	5	above	above	ADV
ijtc-1421	72	6	,	,	PUNCT
ijtc-1421	72	7	several	several	ADJ
ijtc-1421	72	8	formulations	formulation	NOUN
ijtc-1421	72	9	of	of	ADP
ijtc-1421	72	10	the	the	DET
ijtc-1421	72	11	following	follow	VERB
ijtc-1421	72	12	research	research	NOUN
ijtc-1421	72	13	problems	problem	NOUN
ijtc-1421	72	14	can	can	AUX
ijtc-1421	72	15	be	be	AUX
ijtc-1421	72	16	formulated	formulate	VERB
ijtc-1421	72	17	:	:	PUNCT
ijtc-1421	72	18	accrual	accrual	ADJ
ijtc-1421	72	19	quality	quality	NOUN
ijtc-1421	72	20	,	,	PUNCT
ijtc-1421	72	21	accounting	account	VERB
ijtc-1421	72	22	conservatism	conservatism	NOUN
ijtc-1421	72	23	and	and	CCONJ
ijtc-1421	72	24	debt	debt	NOUN
ijtc-1421	72	25	maturity	maturity	NOUN
ijtc-1421	72	26	structure	structure	NOUN
ijtc-1421	72	27	by	by	ADP
ijtc-1421	72	28	looking	look	VERB
ijtc-1421	72	29	at	at	ADP
ijtc-1421	72	30	the	the	DET
ijtc-1421	72	31	influence	influence	NOUN
ijtc-1421	72	32	on	on	ADP
ijtc-1421	72	33	investment	investment	NOUN
ijtc-1421	72	34	efficiency	efficiency	NOUN
ijtc-1421	72	35	.	.	PUNCT
ijtc-1421	73	1	this	this	DET
ijtc-1421	73	2	research	research	NOUN
ijtc-1421	73	3	aims	aim	VERB
ijtc-1421	73	4	to	to	PART
ijtc-1421	73	5	determine	determine	VERB
ijtc-1421	73	6	accrual	accrual	ADJ
ijtc-1421	73	7	quality	quality	NOUN
ijtc-1421	73	8	,	,	PUNCT
ijtc-1421	73	9	accounting	account	VERB
ijtc-1421	73	10	conservatism	conservatism	NOUN
ijtc-1421	73	11	and	and	CCONJ
ijtc-1421	73	12	debt	debt	NOUN
ijtc-1421	73	13	maturity	maturity	NOUN
ijtc-1421	73	14	structure	structure	NOUN
ijtc-1421	73	15	by	by	ADP
ijtc-1421	73	16	looking	look	VERB
ijtc-1421	73	17	at	at	ADP
ijtc-1421	73	18	the	the	DET
ijtc-1421	73	19	influence	influence	NOUN
ijtc-1421	73	20	on	on	ADP
ijtc-1421	73	21	investment	investment	NOUN
ijtc-1421	73	22	efficiency	efficiency	NOUN
ijtc-1421	73	23	,	,	PUNCT
ijtc-1421	73	24	researched	research	VERB
ijtc-1421	73	25	on	on	ADP
ijtc-1421	73	26	consumer	consumer	NOUN
ijtc-1421	73	27	sector	sector	NOUN
ijtc-1421	73	28	companies	company	NOUN
ijtc-1421	73	29	in	in	ADP
ijtc-1421	73	30	indonesia	indonesia	PROPN
ijtc-1421	73	31	.	.	PUNCT
ijtc-1421	74	1	investment	investment	NOUN
ijtc-1421	74	2	efficiency	efficiency	NOUN
ijtc-1421	74	3	investment	investment	NOUN
ijtc-1421	74	4	constitutes	constitute	VERB
ijtc-1421	74	5	a	a	DET
ijtc-1421	74	6	strategic	strategic	ADJ
ijtc-1421	74	7	allocation	allocation	NOUN
ijtc-1421	74	8	of	of	ADP
ijtc-1421	74	9	financial	financial	ADJ
ijtc-1421	74	10	resources	resource	NOUN
ijtc-1421	74	11	or	or	CCONJ
ijtc-1421	74	12	assets	asset	NOUN
ijtc-1421	74	13	an	an	DET
ijtc-1421	74	14	entity	entity	NOUN
ijtc-1421	74	15	possesses	possesse	NOUN
ijtc-1421	74	16	,	,	PUNCT
ijtc-1421	74	17	executed	execute	VERB
ijtc-1421	74	18	in	in	ADP
ijtc-1421	74	19	the	the	DET
ijtc-1421	74	20	present	present	NOUN
ijtc-1421	74	21	to	to	PART
ijtc-1421	74	22	realise	realise	VERB
ijtc-1421	74	23	specific	specific	ADJ
ijtc-1421	74	24	profit	profit	NOUN
ijtc-1421	74	25	margins	margin	NOUN
ijtc-1421	74	26	in	in	ADP
ijtc-1421	74	27	the	the	DET
ijtc-1421	74	28	foreseeable	foreseeable	ADJ
ijtc-1421	74	29	future	future	NOUN
ijtc-1421	74	30	.	.	PUNCT
ijtc-1421	75	1	investment	investment	NOUN
ijtc-1421	75	2	can	can	AUX
ijtc-1421	75	3	be	be	AUX
ijtc-1421	75	4	defined	define	VERB
ijtc-1421	75	5	as	as	ADP
ijtc-1421	75	6	the	the	DET
ijtc-1421	75	7	deliberate	deliberate	ADJ
ijtc-1421	75	8	designation	designation	NOUN
ijtc-1421	75	9	or	or	CCONJ
ijtc-1421	75	10	relinquishment	relinquishment	NOUN
ijtc-1421	75	11	of	of	ADP
ijtc-1421	75	12	a	a	DET
ijtc-1421	75	13	defined	define	VERB
ijtc-1421	75	14	quantum	quantum	NOUN
ijtc-1421	75	15	of	of	ADP
ijtc-1421	75	16	financial	financial	ADJ
ijtc-1421	75	17	resources	resource	NOUN
ijtc-1421	75	18	in	in	ADP
ijtc-1421	75	19	the	the	DET
ijtc-1421	75	20	present	present	NOUN
ijtc-1421	75	21	,	,	PUNCT
ijtc-1421	75	22	with	with	ADP
ijtc-1421	75	23	the	the	DET
ijtc-1421	75	24	anticipation	anticipation	NOUN
ijtc-1421	75	25	of	of	ADP
ijtc-1421	75	26	future	future	ADJ
ijtc-1421	75	27	profit	profit	NOUN
ijtc-1421	75	28	generation	generation	NOUN
ijtc-1421	75	29	(	(	PUNCT
ijtc-1421	75	30	fajriani	fajriani	PROPN
ijtc-1421	75	31	,	,	PUNCT
ijtc-1421	75	32	wijaya	wijaya	PROPN
ijtc-1421	75	33	,	,	PUNCT
ijtc-1421	75	34	&	&	CCONJ
ijtc-1421	75	35	widyastuti	widyastuti	PROPN
ijtc-1421	75	36	.	.	PUNCT
ijtc-1421	75	37	,	,	PUNCT
ijtc-1421	75	38	2021	2021	NUM
ijtc-1421	75	39	)	)	PUNCT
ijtc-1421	75	40	.	.	PUNCT
ijtc-1421	76	1	furthermore	furthermore	ADV
ijtc-1421	76	2	,	,	PUNCT
ijtc-1421	76	3	investment	investment	NOUN
ijtc-1421	76	4	can	can	AUX
ijtc-1421	76	5	be	be	AUX
ijtc-1421	76	6	construed	construe	VERB
ijtc-1421	76	7	as	as	ADP
ijtc-1421	76	8	capital	capital	NOUN
ijtc-1421	76	9	expenditures	expenditure	NOUN
ijtc-1421	76	10	incurred	incur	VERB
ijtc-1421	76	11	by	by	ADP
ijtc-1421	76	12	firms	firm	NOUN
ijtc-1421	76	13	in	in	ADP
ijtc-1421	76	14	procuring	procure	VERB
ijtc-1421	76	15	goods	good	NOUN
ijtc-1421	76	16	and	and	CCONJ
ijtc-1421	76	17	production	production	NOUN
ijtc-1421	76	18	apparatus	apparatus	NOUN
ijtc-1421	76	19	to	to	PART
ijtc-1421	76	20	augment	augment	VERB
ijtc-1421	76	21	the	the	DET
ijtc-1421	76	22	production	production	NOUN
ijtc-1421	76	23	capability	capability	NOUN
ijtc-1421	76	24	of	of	ADP
ijtc-1421	76	25	goods	good	NOUN
ijtc-1421	76	26	and	and	CCONJ
ijtc-1421	76	27	services	service	NOUN
ijtc-1421	76	28	within	within	ADP
ijtc-1421	76	29	the	the	DET
ijtc-1421	76	30	economic	economic	ADJ
ijtc-1421	76	31	landscape	landscape	NOUN
ijtc-1421	76	32	(	(	PUNCT
ijtc-1421	76	33	siregar	siregar	NOUN
ijtc-1421	76	34	&	&	CCONJ
ijtc-1421	76	35	amalia	amalia	PROPN
ijtc-1421	76	36	,	,	PUNCT
ijtc-1421	76	37	2020	2020	NUM
ijtc-1421	76	38	;	;	PUNCT
ijtc-1421	76	39	sukirno	sukirno	NOUN
ijtc-1421	76	40	,	,	PUNCT
ijtc-1421	76	41	2006	2006	NUM
ijtc-1421	76	42	)	)	PUNCT
ijtc-1421	76	43	.	.	PUNCT
ijtc-1421	77	1	the	the	DET
ijtc-1421	77	2	efficiency	efficiency	NOUN
ijtc-1421	77	3	of	of	ADP
ijtc-1421	77	4	investment	investment	NOUN
ijtc-1421	77	5	indicates	indicate	VERB
ijtc-1421	77	6	the	the	DET
ijtc-1421	77	7	extent	extent	NOUN
ijtc-1421	77	8	to	to	PART
ijtc-1421	77	9	which	which	PRON
ijtc-1421	77	10	an	an	DET
ijtc-1421	77	11	investment	investment	NOUN
ijtc-1421	77	12	is	be	AUX
ijtc-1421	77	13	effectively	effectively	ADV
ijtc-1421	77	14	employed	employ	VERB
ijtc-1421	77	15	to	to	PART
ijtc-1421	77	16	fulfill	fulfill	VERB
ijtc-1421	77	17	predetermined	predetermine	VERB
ijtc-1421	77	18	objectives	objective	NOUN
ijtc-1421	77	19	or	or	CCONJ
ijtc-1421	77	20	goals	goal	NOUN
ijtc-1421	77	21	.	.	PUNCT
ijtc-1421	78	1	within	within	ADP
ijtc-1421	78	2	the	the	DET
ijtc-1421	78	3	domain	domain	NOUN
ijtc-1421	78	4	of	of	ADP
ijtc-1421	78	5	corporate	corporate	ADJ
ijtc-1421	78	6	finance	finance	NOUN
ijtc-1421	78	7	,	,	PUNCT
ijtc-1421	78	8	the	the	DET
ijtc-1421	78	9	efficiency	efficiency	NOUN
ijtc-1421	78	10	of	of	ADP
ijtc-1421	78	11	investment	investment	NOUN
ijtc-1421	78	12	assumes	assume	VERB
ijtc-1421	78	13	critical	critical	ADJ
ijtc-1421	78	14	significance	significance	NOUN
ijtc-1421	78	15	for	for	ADP
ijtc-1421	78	16	maximising	maximise	VERB
ijtc-1421	78	17	corporate	corporate	ADJ
ijtc-1421	78	18	value	value	NOUN
ijtc-1421	78	19	and	and	CCONJ
ijtc-1421	78	20	promoting	promote	VERB
ijtc-1421	78	21	sustainable	sustainable	ADJ
ijtc-1421	78	22	economic	economic	ADJ
ijtc-1421	78	23	advancement	advancement	NOUN
ijtc-1421	78	24	(	(	PUNCT
ijtc-1421	78	25	jin	jin	PROPN
ijtc-1421	78	26	&	&	CCONJ
ijtc-1421	78	27	yu	yu	PROPN
ijtc-1421	78	28	,	,	PUNCT
ijtc-1421	78	29	2017	2017	NUM
ijtc-1421	78	30	)	)	PUNCT
ijtc-1421	78	31	.	.	PUNCT
ijtc-1421	79	1	the	the	DET
ijtc-1421	79	2	significance	significance	NOUN
ijtc-1421	79	3	of	of	ADP
ijtc-1421	79	4	investment	investment	NOUN
ijtc-1421	79	5	efficiency	efficiency	NOUN
ijtc-1421	79	6	is	be	AUX
ijtc-1421	79	7	underscored	underscore	VERB
ijtc-1421	79	8	by	by	ADP
ijtc-1421	79	9	the	the	DET
ijtc-1421	79	10	assertion	assertion	NOUN
ijtc-1421	79	11	that	that	SCONJ
ijtc-1421	79	12	(	(	PUNCT
ijtc-1421	79	13	houcinel	houcinel	PROPN
ijtc-1421	79	14	&	&	CCONJ
ijtc-1421	79	15	kolsi	kolsi	PROPN
ijtc-1421	79	16	,	,	PUNCT
ijtc-1421	79	17	2017	2017	NUM
ijtc-1421	79	18	)	)	PUNCT
ijtc-1421	79	19	managers	manager	NOUN
ijtc-1421	79	20	possess	possess	VERB
ijtc-1421	79	21	superior	superior	ADJ
ijtc-1421	79	22	knowledge	knowledge	NOUN
ijtc-1421	79	23	regarding	regard	VERB
ijtc-1421	79	24	the	the	DET
ijtc-1421	79	25	company	company	NOUN
ijtc-1421	79	26	’s	’s	PART
ijtc-1421	79	27	prospects	prospect	NOUN
ijtc-1421	79	28	compared	compare	VERB
ijtc-1421	79	29	to	to	ADP
ijtc-1421	79	30	external	external	ADJ
ijtc-1421	79	31	stakeholders	stakeholder	NOUN
ijtc-1421	79	32	,	,	PUNCT
ijtc-1421	79	33	enabling	enable	VERB
ijtc-1421	79	34	them	they	PRON
ijtc-1421	79	35	to	to	PART
ijtc-1421	79	36	react	react	VERB
ijtc-1421	79	37	judiciously	judiciously	ADV
ijtc-1421	79	38	by	by	ADP
ijtc-1421	79	39	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1421	79	40	the	the	DET
ijtc-1421	79	41	influence	influence	NOUN
ijtc-1421	79	42	of	of	ADP
ijtc-1421	79	43	accrual	accrual	ADJ
ijtc-1421	79	44	quality	quality	NOUN
ijtc-1421	79	45	,	,	PUNCT
ijtc-1421	79	46	accounting	account	VERB
ijtc-1421	79	47	conservatism	conservatism	NOUN
ijtc-1421	79	48	and	and	CCONJ
ijtc-1421	79	49	debt	debt	NOUN
ijtc-1421	79	50	maturity	maturity	NOUN
ijtc-1421	79	51	on	on	ADP
ijtc-1421	79	52	investment	investment	NOUN
ijtc-1421	79	53	efficiency	efficiency	NOUN
ijtc-1421	79	54	in	in	ADP
ijtc-1421	79	55	consumer	consumer	NOUN
ijtc-1421	79	56	sector	sector	NOUN
ijtc-1421	79	57	companies	company	NOUN
ijtc-1421	79	58	in	in	ADP
ijtc-1421	79	59	indonesia	indonesia	PROPN
ijtc-1421	79	60	rosaliana	rosaliana	PROPN
ijtc-1421	79	61	5	5	NUM
ijtc-1421	79	62	|	|	ADV
ijtc-1421	79	63	ilomata	ilomata	VERB
ijtc-1421	79	64	international	international	ADJ
ijtc-1421	79	65	journal	journal	NOUN
ijtc-1421	79	66	of	of	ADP
ijtc-1421	79	67	tax	tax	PROPN
ijtc-1421	79	68	&	&	CCONJ
ijtc-1421	79	69	accounting	account	VERB
ijtc-1421	79	70	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1421	79	71	modulating	modulating	ADJ
ijtc-1421	79	72	capital	capital	NOUN
ijtc-1421	79	73	allocation	allocation	NOUN
ijtc-1421	79	74	or	or	CCONJ
ijtc-1421	79	75	escalating	escalate	VERB
ijtc-1421	79	76	the	the	DET
ijtc-1421	79	77	cost	cost	NOUN
ijtc-1421	79	78	of	of	ADP
ijtc-1421	79	79	capital	capital	NOUN
ijtc-1421	79	80	,	,	PUNCT
ijtc-1421	79	81	which	which	PRON
ijtc-1421	79	82	may	may	AUX
ijtc-1421	79	83	result	result	VERB
ijtc-1421	79	84	in	in	ADP
ijtc-1421	79	85	the	the	DET
ijtc-1421	79	86	company	company	NOUN
ijtc-1421	79	87	forgoing	forgo	VERB
ijtc-1421	79	88	lucrative	lucrative	ADJ
ijtc-1421	79	89	investment	investment	NOUN
ijtc-1421	79	90	prospects	prospect	NOUN
ijtc-1421	79	91	and	and	CCONJ
ijtc-1421	79	92	consequently	consequently	ADV
ijtc-1421	79	93	underinvesting	underinveste	VERB
ijtc-1421	79	94	.	.	PUNCT
ijtc-1421	80	1	investment	investment	NOUN
ijtc-1421	80	2	decisionmaking	decisionmaking	NOUN
ijtc-1421	80	3	necessitates	necessitate	VERB
ijtc-1421	80	4	that	that	SCONJ
ijtc-1421	80	5	a	a	DET
ijtc-1421	80	6	corporation	corporation	NOUN
ijtc-1421	80	7	determine	determine	VERB
ijtc-1421	80	8	how	how	SCONJ
ijtc-1421	80	9	it	it	PRON
ijtc-1421	80	10	will	will	AUX
ijtc-1421	80	11	allocate	allocate	VERB
ijtc-1421	80	12	a	a	DET
ijtc-1421	80	13	portion	portion	NOUN
ijtc-1421	80	14	of	of	ADP
ijtc-1421	80	15	its	its	PRON
ijtc-1421	80	16	resources	resource	NOUN
ijtc-1421	80	17	.	.	PUNCT
ijtc-1421	81	1	accrual	accrual	ADJ
ijtc-1421	81	2	quality	quality	NOUN
ijtc-1421	81	3	the	the	DET
ijtc-1421	81	4	utilization	utilization	NOUN
ijtc-1421	81	5	of	of	ADP
ijtc-1421	81	6	accrual	accrual	ADJ
ijtc-1421	81	7	quality	quality	NOUN
ijtc-1421	81	8	as	as	ADP
ijtc-1421	81	9	an	an	DET
ijtc-1421	81	10	indicator	indicator	NOUN
ijtc-1421	81	11	of	of	ADP
ijtc-1421	81	12	financial	financial	ADJ
ijtc-1421	81	13	reporting	reporting	NOUN
ijtc-1421	81	14	quality	quality	NOUN
ijtc-1421	81	15	is	be	AUX
ijtc-1421	81	16	predicated	predicate	VERB
ijtc-1421	81	17	upon	upon	SCONJ
ijtc-1421	81	18	the	the	DET
ijtc-1421	81	19	premise	premise	NOUN
ijtc-1421	81	20	that	that	SCONJ
ijtc-1421	81	21	accruals	accrual	NOUN
ijtc-1421	81	22	serve	serve	VERB
ijtc-1421	81	23	as	as	ADP
ijtc-1421	81	24	a	a	DET
ijtc-1421	81	25	predictor	predictor	NOUN
ijtc-1421	81	26	of	of	ADP
ijtc-1421	81	27	prospective	prospective	ADJ
ijtc-1421	81	28	cash	cash	NOUN
ijtc-1421	81	29	flows	flow	NOUN
ijtc-1421	81	30	and	and	CCONJ
ijtc-1421	81	31	impart	impart	VERB
ijtc-1421	81	32	critical	critical	ADJ
ijtc-1421	81	33	insights	insight	NOUN
ijtc-1421	81	34	regarding	regard	VERB
ijtc-1421	81	35	organizational	organizational	ADJ
ijtc-1421	81	36	operations	operation	NOUN
ijtc-1421	81	37	(	(	PUNCT
ijtc-1421	81	38	houcinel	houcinel	NOUN
ijtc-1421	81	39	and	and	CCONJ
ijtc-1421	81	40	kolsi	kolsi	NOUN
ijtc-1421	81	41	,	,	PUNCT
ijtc-1421	81	42	2017	2017	NUM
ijtc-1421	81	43	)	)	PUNCT
ijtc-1421	81	44	.	.	PUNCT
ijtc-1421	82	1	this	this	DET
ijtc-1421	82	2	conceptualization	conceptualization	NOUN
ijtc-1421	82	3	of	of	ADP
ijtc-1421	82	4	accrual	accrual	ADJ
ijtc-1421	82	5	quality	quality	NOUN
ijtc-1421	82	6	aligns	align	VERB
ijtc-1421	82	7	with	with	ADP
ijtc-1421	82	8	the	the	DET
ijtc-1421	82	9	framework	framework	NOUN
ijtc-1421	82	10	of	of	ADP
ijtc-1421	82	11	the	the	DET
ijtc-1421	82	12	accounting	accounting	NOUN
ijtc-1421	82	13	system	system	NOUN
ijtc-1421	82	14	,	,	PUNCT
ijtc-1421	82	15	which	which	PRON
ijtc-1421	82	16	posits	posit	VERB
ijtc-1421	82	17	that	that	SCONJ
ijtc-1421	82	18	one	one	NUM
ijtc-1421	82	19	of	of	ADP
ijtc-1421	82	20	the	the	DET
ijtc-1421	82	21	fundamental	fundamental	ADJ
ijtc-1421	82	22	objectives	objective	NOUN
ijtc-1421	82	23	of	of	ADP
ijtc-1421	82	24	financial	financial	ADJ
ijtc-1421	82	25	reporting	reporting	NOUN
ijtc-1421	82	26	is	be	AUX
ijtc-1421	82	27	to	to	PART
ijtc-1421	82	28	furnish	furnish	VERB
ijtc-1421	82	29	information	information	NOUN
ijtc-1421	82	30	about	about	ADP
ijtc-1421	82	31	the	the	DET
ijtc-1421	82	32	company	company	NOUN
ijtc-1421	82	33	's	's	PART
ijtc-1421	82	34	operations	operation	NOUN
ijtc-1421	82	35	for	for	ADP
ijtc-1421	82	36	the	the	DET
ijtc-1421	82	37	benefit	benefit	NOUN
ijtc-1421	82	38	of	of	ADP
ijtc-1421	82	39	current	current	ADJ
ijtc-1421	82	40	investors	investor	NOUN
ijtc-1421	82	41	and	and	CCONJ
ijtc-1421	82	42	management	management	NOUN
ijtc-1421	82	43	in	in	ADP
ijtc-1421	82	44	facilitating	facilitate	VERB
ijtc-1421	82	45	rational	rational	ADJ
ijtc-1421	82	46	decisionmaking	decisionmaking	NOUN
ijtc-1421	82	47	and	and	CCONJ
ijtc-1421	82	48	evaluating	evaluate	VERB
ijtc-1421	82	49	the	the	DET
ijtc-1421	82	50	anticipated	anticipate	VERB
ijtc-1421	82	51	cash	cash	NOUN
ijtc-1421	82	52	flows	flow	NOUN
ijtc-1421	82	53	of	of	ADP
ijtc-1421	82	54	the	the	DET
ijtc-1421	82	55	enterprise	enterprise	NOUN
ijtc-1421	82	56	.	.	PUNCT
ijtc-1421	83	1	the	the	DET
ijtc-1421	83	2	integrity	integrity	NOUN
ijtc-1421	83	3	of	of	ADP
ijtc-1421	83	4	accruals	accrual	NOUN
ijtc-1421	83	5	has	have	AUX
ijtc-1421	83	6	become	become	VERB
ijtc-1421	83	7	synonymous	synonymous	ADJ
ijtc-1421	83	8	with	with	ADP
ijtc-1421	83	9	the	the	DET
ijtc-1421	83	10	integrity	integrity	NOUN
ijtc-1421	83	11	of	of	ADP
ijtc-1421	83	12	overall	overall	ADJ
ijtc-1421	83	13	earnings	earning	NOUN
ijtc-1421	83	14	.	.	PUNCT
ijtc-1421	84	1	accrual	accrual	ADJ
ijtc-1421	84	2	quality	quality	NOUN
ijtc-1421	84	3	represents	represent	VERB
ijtc-1421	84	4	a	a	DET
ijtc-1421	84	5	significant	significant	ADJ
ijtc-1421	84	6	characteristic	characteristic	NOUN
ijtc-1421	84	7	of	of	ADP
ijtc-1421	84	8	financial	financial	ADJ
ijtc-1421	84	9	reporting	reporting	NOUN
ijtc-1421	84	10	quality	quality	NOUN
ijtc-1421	84	11	that	that	PRON
ijtc-1421	84	12	emphasizes	emphasize	VERB
ijtc-1421	84	13	the	the	DET
ijtc-1421	84	14	precision	precision	NOUN
ijtc-1421	84	15	of	of	ADP
ijtc-1421	84	16	accounting	accounting	NOUN
ijtc-1421	84	17	information	information	NOUN
ijtc-1421	84	18	.	.	PUNCT
ijtc-1421	85	1	the	the	DET
ijtc-1421	85	2	rationale	rationale	NOUN
ijtc-1421	85	3	for	for	ADP
ijtc-1421	85	4	employing	employ	VERB
ijtc-1421	85	5	accrual	accrual	ADJ
ijtc-1421	85	6	quality	quality	NOUN
ijtc-1421	85	7	as	as	ADP
ijtc-1421	85	8	an	an	DET
ijtc-1421	85	9	indicator	indicator	NOUN
ijtc-1421	85	10	of	of	ADP
ijtc-1421	85	11	financial	financial	ADJ
ijtc-1421	85	12	reporting	reporting	NOUN
ijtc-1421	85	13	quality	quality	NOUN
ijtc-1421	85	14	is	be	AUX
ijtc-1421	85	15	grounded	ground	VERB
ijtc-1421	85	16	in	in	ADP
ijtc-1421	85	17	the	the	DET
ijtc-1421	85	18	assertion	assertion	NOUN
ijtc-1421	85	19	that	that	SCONJ
ijtc-1421	85	20	accruals	accrual	NOUN
ijtc-1421	85	21	act	act	VERB
ijtc-1421	85	22	as	as	ADP
ijtc-1421	85	23	a	a	DET
ijtc-1421	85	24	predictor	predictor	NOUN
ijtc-1421	85	25	of	of	ADP
ijtc-1421	85	26	future	future	ADJ
ijtc-1421	85	27	cash	cash	NOUN
ijtc-1421	85	28	flows	flow	NOUN
ijtc-1421	85	29	(	(	PUNCT
ijtc-1421	85	30	a.	a.	NOUN
ijtc-1421	85	31	biddle	biddle	PROPN
ijtc-1421	85	32	,	,	PUNCT
ijtc-1421	85	33	2009	2009	NUM
ijtc-1421	85	34	)	)	PUNCT
ijtc-1421	85	35	,	,	PUNCT
ijtc-1421	85	36	in	in	ADP
ijtc-1421	85	37	conjunction	conjunction	NOUN
ijtc-1421	85	38	with	with	ADP
ijtc-1421	85	39	essential	essential	ADJ
ijtc-1421	85	40	variables	variable	NOUN
ijtc-1421	85	41	(	(	PUNCT
ijtc-1421	85	42	silaban	silaban	NOUN
ijtc-1421	85	43	&	&	CCONJ
ijtc-1421	85	44	dewi	dewi	PROPN
ijtc-1421	85	45	,	,	PUNCT
ijtc-1421	85	46	2023	2023	NUM
ijtc-1421	85	47	;	;	PUNCT
ijtc-1421	85	48	siregar	siregar	NOUN
ijtc-1421	85	49	&	&	CCONJ
ijtc-1421	85	50	nuryanah	nuryanah	PROPN
ijtc-1421	85	51	,	,	PUNCT
ijtc-1421	85	52	2019	2019	NUM
ijtc-1421	85	53	)	)	PUNCT
ijtc-1421	85	54	,	,	PUNCT
ijtc-1421	85	55	and	and	CCONJ
ijtc-1421	85	56	in	in	ADP
ijtc-1421	85	57	adherence	adherence	NOUN
ijtc-1421	85	58	to	to	ADP
ijtc-1421	85	59	the	the	DET
ijtc-1421	85	60	mcnichols	mcnichols	PROPN
ijtc-1421	85	61	model	model	NOUN
ijtc-1421	85	62	(	(	PUNCT
ijtc-1421	85	63	2002	2002	NUM
ijtc-1421	85	64	)	)	PUNCT
ijtc-1421	85	65	,	,	PUNCT
ijtc-1421	85	66	which	which	PRON
ijtc-1421	85	67	constitutes	constitute	VERB
ijtc-1421	85	68	a	a	DET
ijtc-1421	85	69	regression	regression	NOUN
ijtc-1421	85	70	analysis	analysis	NOUN
ijtc-1421	85	71	of	of	ADP
ijtc-1421	85	72	working	work	VERB
ijtc-1421	85	73	capital	capital	NOUN
ijtc-1421	85	74	accruals	accrual	NOUN
ijtc-1421	85	75	about	about	ADP
ijtc-1421	85	76	existing	exist	VERB
ijtc-1421	85	77	,	,	PUNCT
ijtc-1421	85	78	current	current	ADJ
ijtc-1421	85	79	,	,	PUNCT
ijtc-1421	85	80	and	and	CCONJ
ijtc-1421	85	81	forthcoming	forthcoming	ADJ
ijtc-1421	85	82	cash	cash	NOUN
ijtc-1421	85	83	flows	flow	NOUN
ijtc-1421	85	84	as	as	ADV
ijtc-1421	85	85	well	well	ADV
ijtc-1421	85	86	as	as	ADP
ijtc-1421	85	87	variations	variation	NOUN
ijtc-1421	85	88	in	in	ADP
ijtc-1421	85	89	income	income	NOUN
ijtc-1421	85	90	and	and	CCONJ
ijtc-1421	85	91	property	property	NOUN
ijtc-1421	85	92	,	,	PUNCT
ijtc-1421	85	93	plant	plant	NOUN
ijtc-1421	85	94	,	,	PUNCT
ijtc-1421	85	95	and	and	CCONJ
ijtc-1421	85	96	equipment	equipment	NOUN
ijtc-1421	85	97	(	(	PUNCT
ijtc-1421	85	98	fixed	fix	VERB
ijtc-1421	85	99	assets	asset	NOUN
ijtc-1421	85	100	)	)	PUNCT
ijtc-1421	85	101	.	.	PUNCT
ijtc-1421	86	1	the	the	DET
ijtc-1421	86	2	high	high	ADJ
ijtc-1421	86	3	quality	quality	NOUN
ijtc-1421	86	4	of	of	ADP
ijtc-1421	86	5	financial	financial	ADJ
ijtc-1421	86	6	reporting	reporting	NOUN
ijtc-1421	86	7	reflected	reflect	VERB
ijtc-1421	86	8	in	in	ADP
ijtc-1421	86	9	accrual	accrual	ADJ
ijtc-1421	86	10	quality	quality	NOUN
ijtc-1421	86	11	is	be	AUX
ijtc-1421	86	12	imperative	imperative	ADJ
ijtc-1421	86	13	for	for	SCONJ
ijtc-1421	86	14	managers	manager	NOUN
ijtc-1421	86	15	to	to	PART
ijtc-1421	86	16	enhance	enhance	VERB
ijtc-1421	86	17	their	their	PRON
ijtc-1421	86	18	investment	investment	NOUN
ijtc-1421	86	19	decision	decision	NOUN
ijtc-1421	86	20	-	-	PUNCT
ijtc-1421	86	21	making	make	VERB
ijtc-1421	86	22	processes	process	NOUN
ijtc-1421	86	23	by	by	ADP
ijtc-1421	86	24	improving	improve	VERB
ijtc-1421	86	25	the	the	DET
ijtc-1421	86	26	identification	identification	NOUN
ijtc-1421	86	27	of	of	ADP
ijtc-1421	86	28	projects	project	NOUN
ijtc-1421	86	29	and	and	CCONJ
ijtc-1421	86	30	presenting	present	VERB
ijtc-1421	86	31	more	more	ADV
ijtc-1421	86	32	relevant	relevant	ADJ
ijtc-1421	86	33	accounting	accounting	NOUN
ijtc-1421	86	34	figures	figure	NOUN
ijtc-1421	86	35	during	during	ADP
ijtc-1421	86	36	internal	internal	ADJ
ijtc-1421	86	37	deliberations	deliberation	NOUN
ijtc-1421	86	38	(	(	PUNCT
ijtc-1421	86	39	bushman	bushman	PROPN
ijtc-1421	86	40	&	&	CCONJ
ijtc-1421	86	41	smith	smith	PROPN
ijtc-1421	86	42	,	,	PUNCT
ijtc-1421	86	43	2001	2001	NUM
ijtc-1421	86	44	)	)	PUNCT
ijtc-1421	86	45	.	.	PUNCT
ijtc-1421	87	1	in	in	ADP
ijtc-1421	87	2	line	line	NOUN
ijtc-1421	87	3	with	with	ADP
ijtc-1421	87	4	research	research	NOUN
ijtc-1421	87	5	conducted	conduct	VERB
ijtc-1421	87	6	(	(	PUNCT
ijtc-1421	87	7	amrullah	amrullah	PROPN
ijtc-1421	87	8	&	&	CCONJ
ijtc-1421	87	9	fatima	fatima	PROPN
ijtc-1421	87	10	,	,	PUNCT
ijtc-1421	87	11	2013	2013	NUM
ijtc-1421	87	12	;	;	PUNCT
ijtc-1421	87	13	dingkorici	dingkorici	PROPN
ijtc-1421	87	14	akasumbawa	akasumbawa	PROPN
ijtc-1421	87	15	&	&	CCONJ
ijtc-1421	87	16	haryono	haryono	PROPN
ijtc-1421	87	17	,	,	PUNCT
ijtc-1421	87	18	2021	2021	NUM
ijtc-1421	87	19	;	;	PUNCT
ijtc-1421	87	20	rahmawati	rahmawati	PROPN
ijtc-1421	87	21	&	&	CCONJ
ijtc-1421	87	22	harto	harto	PROPN
ijtc-1421	87	23	,	,	PUNCT
ijtc-1421	87	24	2014	2014	NUM
ijtc-1421	87	25	)	)	PUNCT
ijtc-1421	87	26	which	which	PRON
ijtc-1421	87	27	also	also	ADV
ijtc-1421	87	28	found	find	VERB
ijtc-1421	87	29	that	that	SCONJ
ijtc-1421	87	30	accrual	accrual	ADJ
ijtc-1421	87	31	quality	quality	NOUN
ijtc-1421	87	32	has	have	VERB
ijtc-1421	87	33	a	a	DET
ijtc-1421	87	34	positive	positive	ADJ
ijtc-1421	87	35	and	and	CCONJ
ijtc-1421	87	36	significant	significant	ADJ
ijtc-1421	87	37	effect	effect	NOUN
ijtc-1421	87	38	on	on	ADP
ijtc-1421	87	39	investment	investment	NOUN
ijtc-1421	87	40	efficiency	efficiency	NOUN
ijtc-1421	87	41	.	.	PUNCT
ijtc-1421	88	1	however	however	ADV
ijtc-1421	88	2	,	,	PUNCT
ijtc-1421	88	3	this	this	PRON
ijtc-1421	88	4	does	do	AUX
ijtc-1421	88	5	not	not	PART
ijtc-1421	88	6	align	align	VERB
ijtc-1421	88	7	with	with	ADP
ijtc-1421	88	8	research	research	NOUN
ijtc-1421	88	9	conducted	conduct	VERB
ijtc-1421	88	10	by	by	ADP
ijtc-1421	88	11	maulina	maulina	PROPN
ijtc-1421	88	12	devi	devi	PROPN
ijtc-1421	88	13	,	,	PUNCT
ijtc-1421	88	14	praptapa	praptapa	NOUN
ijtc-1421	88	15	,	,	PUNCT
ijtc-1421	88	16	farida	farida	PROPN
ijtc-1421	88	17	.	.	PUNCT
ijtc-1421	89	1	(	(	PUNCT
ijtc-1421	89	2	2023	2023	NUM
ijtc-1421	89	3	)	)	PUNCT
ijtc-1421	89	4	that	that	SCONJ
ijtc-1421	89	5	accrual	accrual	ADJ
ijtc-1421	89	6	quality	quality	NOUN
ijtc-1421	89	7	does	do	AUX
ijtc-1421	89	8	not	not	PART
ijtc-1421	89	9	significantly	significantly	ADV
ijtc-1421	89	10	impact	impact	VERB
ijtc-1421	89	11	investment	investment	NOUN
ijtc-1421	89	12	efficiency	efficiency	NOUN
ijtc-1421	89	13	,	,	PUNCT
ijtc-1421	89	14	indicating	indicate	VERB
ijtc-1421	89	15	that	that	SCONJ
ijtc-1421	89	16	the	the	DET
ijtc-1421	89	17	quality	quality	NOUN
ijtc-1421	89	18	of	of	ADP
ijtc-1421	89	19	financial	financial	ADJ
ijtc-1421	89	20	reporting	reporting	NOUN
ijtc-1421	89	21	does	do	AUX
ijtc-1421	89	22	not	not	PART
ijtc-1421	89	23	significantly	significantly	ADV
ijtc-1421	89	24	contribute	contribute	VERB
ijtc-1421	89	25	to	to	ADP
ijtc-1421	89	26	the	the	DET
ijtc-1421	89	27	considerations	consideration	NOUN
ijtc-1421	89	28	made	make	VERB
ijtc-1421	89	29	regarding	regard	VERB
ijtc-1421	89	30	investment	investment	NOUN
ijtc-1421	89	31	opportunities	opportunity	NOUN
ijtc-1421	89	32	.	.	PUNCT
ijtc-1421	90	1	h1	h1	NOUN
ijtc-1421	90	2	:	:	PUNCT
ijtc-1421	90	3	accrual	accrual	ADJ
ijtc-1421	90	4	quality	quality	NOUN
ijtc-1421	90	5	influences	influence	NOUN
ijtc-1421	90	6	investment	investment	NOUN
ijtc-1421	90	7	efficiency	efficiency	NOUN
ijtc-1421	90	8	accounting	account	VERB
ijtc-1421	90	9	conservatism	conservatism	NOUN
ijtc-1421	90	10	accounting	accounting	NOUN
ijtc-1421	90	11	conservatism	conservatism	NOUN
ijtc-1421	90	12	means	mean	VERB
ijtc-1421	90	13	applying	apply	VERB
ijtc-1421	90	14	high	high	ADJ
ijtc-1421	90	15	verification	verification	NOUN
ijtc-1421	90	16	in	in	ADP
ijtc-1421	90	17	delivering	deliver	VERB
ijtc-1421	90	18	good	good	ADJ
ijtc-1421	90	19	news	news	NOUN
ijtc-1421	90	20	compared	compare	VERB
ijtc-1421	90	21	to	to	ADP
ijtc-1421	90	22	bad	bad	ADJ
ijtc-1421	90	23	news	news	NOUN
ijtc-1421	90	24	in	in	ADP
ijtc-1421	90	25	user	user	NOUN
ijtc-1421	90	26	reports	report	NOUN
ijtc-1421	90	27	.	.	PUNCT
ijtc-1421	91	1	finance	finance	NOUN
ijtc-1421	91	2	.	.	PUNCT
ijtc-1421	92	1	the	the	DET
ijtc-1421	92	2	application	application	NOUN
ijtc-1421	92	3	of	of	ADP
ijtc-1421	92	4	conservative	conservative	ADJ
ijtc-1421	92	5	accounting	accounting	NOUN
ijtc-1421	92	6	principles	principle	NOUN
ijtc-1421	92	7	in	in	ADP
ijtc-1421	92	8	financial	financial	ADJ
ijtc-1421	92	9	statements	statement	NOUN
ijtc-1421	92	10	is	be	AUX
ijtc-1421	92	11	a	a	DET
ijtc-1421	92	12	positive	positive	ADJ
ijtc-1421	92	13	signal	signal	NOUN
ijtc-1421	92	14	that	that	SCONJ
ijtc-1421	92	15	management	management	NOUN
ijtc-1421	92	16	has	have	AUX
ijtc-1421	92	17	acted	act	VERB
ijtc-1421	92	18	conservatively	conservatively	ADV
ijtc-1421	92	19	to	to	PART
ijtc-1421	92	20	prevent	prevent	VERB
ijtc-1421	92	21	exaggerating	exaggerate	VERB
ijtc-1421	92	22	the	the	DET
ijtc-1421	92	23	company	company	NOUN
ijtc-1421	92	24	's	's	PART
ijtc-1421	92	25	assets	asset	NOUN
ijtc-1421	92	26	and	and	CCONJ
ijtc-1421	92	27	income	income	NOUN
ijtc-1421	92	28	.	.	PUNCT
ijtc-1421	93	1	accounting	accounting	NOUN
ijtc-1421	93	2	conservatism	conservatism	NOUN
ijtc-1421	93	3	does	do	AUX
ijtc-1421	93	4	not	not	PART
ijtc-1421	93	5	significantly	significantly	ADV
ijtc-1421	93	6	affect	affect	VERB
ijtc-1421	93	7	investment	investment	NOUN
ijtc-1421	93	8	efficiency	efficiency	NOUN
ijtc-1421	93	9	;	;	PUNCT
ijtc-1421	93	10	income	income	NOUN
ijtc-1421	93	11	smoothing	smooth	VERB
ijtc-1421	93	12	still	still	ADV
ijtc-1421	93	13	increases	increase	VERB
ijtc-1421	93	14	the	the	DET
ijtc-1421	93	15	probability	probability	NOUN
ijtc-1421	93	16	of	of	ADP
ijtc-1421	93	17	underinvestment	underinvestment	NOUN
ijtc-1421	93	18	,	,	PUNCT
ijtc-1421	93	19	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	DET
ijtc-1421	93	20	the	the	DET
ijtc-1421	93	21	influence	influence	NOUN
ijtc-1421	93	22	of	of	ADP
ijtc-1421	93	23	accrual	accrual	ADJ
ijtc-1421	93	24	quality	quality	NOUN
ijtc-1421	93	25	,	,	PUNCT
ijtc-1421	93	26	accounting	account	VERB
ijtc-1421	93	27	conservatism	conservatism	NOUN
ijtc-1421	93	28	and	and	CCONJ
ijtc-1421	93	29	debt	debt	NOUN
ijtc-1421	93	30	maturity	maturity	NOUN
ijtc-1421	93	31	on	on	ADP
ijtc-1421	93	32	investment	investment	NOUN
ijtc-1421	93	33	efficiency	efficiency	NOUN
ijtc-1421	93	34	in	in	ADP
ijtc-1421	93	35	consumer	consumer	NOUN
ijtc-1421	93	36	sector	sector	NOUN
ijtc-1421	93	37	companies	company	NOUN
ijtc-1421	93	38	in	in	ADP
ijtc-1421	93	39	indonesia	indonesia	PROPN
ijtc-1421	93	40	rosaliana	rosaliana	PROPN
ijtc-1421	93	41	6	6	NUM
ijtc-1421	93	42	|	|	ADV
ijtc-1421	93	43	ilomata	ilomata	PROPN
ijtc-1421	93	44	international	international	ADJ
ijtc-1421	93	45	journal	journal	NOUN
ijtc-1421	93	46	of	of	ADP
ijtc-1421	93	47	tax	tax	PROPN
ijtc-1421	93	48	&	&	CCONJ
ijtc-1421	93	49	accounting	accounting	PROPN
ijtc-1421	93	50	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1421	93	51	but	but	CCONJ
ijtc-1421	93	52	the	the	DET
ijtc-1421	93	53	effect	effect	NOUN
ijtc-1421	93	54	becomes	become	VERB
ijtc-1421	93	55	insignificant.(houcinel	insignificant.(houcinel	NOUN
ijtc-1421	93	56	&	&	CCONJ
ijtc-1421	93	57	kolsi	kolsi	PROPN
ijtc-1421	93	58	,	,	PUNCT
ijtc-1421	93	59	2017)and	2017)and	NUM
ijtc-1421	93	60	also	also	ADV
ijtc-1421	93	61	in	in	ADP
ijtc-1421	93	62	the	the	DET
ijtc-1421	93	63	previous	previous	ADJ
ijtc-1421	93	64	year	year	NOUN
ijtc-1421	93	65	2013	2013	NUM
ijtc-1421	93	66	(	(	PUNCT
ijtc-1421	93	67	houcine	houcine	NOUN
ijtc-1421	93	68	,	,	PUNCT
ijtc-1421	93	69	2013	2013	NUM
ijtc-1421	93	70	)	)	PUNCT
ijtc-1421	93	71	with	with	ADP
ijtc-1421	93	72	different	different	ADJ
ijtc-1421	93	73	data	datum	NOUN
ijtc-1421	94	1	statingthat	statingthat	PRON
ijtc-1421	94	2	conservatism	conservatism	NOUN
ijtc-1421	94	3	does	do	AUX
ijtc-1421	94	4	not	not	PART
ijtc-1421	94	5	have	have	VERB
ijtc-1421	94	6	a	a	DET
ijtc-1421	94	7	significant	significant	ADJ
ijtc-1421	94	8	effect	effect	NOUN
ijtc-1421	94	9	on	on	ADP
ijtc-1421	94	10	investment	investment	NOUN
ijtc-1421	94	11	efficiency	efficiency	NOUN
ijtc-1421	94	12	of	of	ADP
ijtc-1421	94	13	companies	company	NOUN
ijtc-1421	94	14	in	in	ADP
ijtc-1421	94	15	the	the	DET
ijtc-1421	94	16	tunisian	tunisian	ADJ
ijtc-1421	94	17	market	market	NOUN
ijtc-1421	94	18	,	,	PUNCT
ijtc-1421	94	19	based	base	VERB
ijtc-1421	94	20	on	on	ADP
ijtc-1421	94	21	us	us	PROPN
ijtc-1421	94	22	data	datum	NOUN
ijtc-1421	94	23	.	.	PUNCT
ijtc-1421	95	1	positive	positive	ADJ
ijtc-1421	95	2	influence	influence	NOUN
ijtc-1421	95	3	between	between	ADP
ijtc-1421	95	4	accounting	account	VERB
ijtc-1421	95	5	conservatism	conservatism	NOUN
ijtc-1421	95	6	on	on	ADP
ijtc-1421	95	7	investment	investment	NOUN
ijtc-1421	95	8	efficiency	efficiency	NOUN
ijtc-1421	95	9	shows	show	VERB
ijtc-1421	95	10	that	that	SCONJ
ijtc-1421	95	11	the	the	PRON
ijtc-1421	95	12	better	well	ADJ
ijtc-1421	95	13	the	the	DET
ijtc-1421	95	14	financial	financial	ADJ
ijtc-1421	95	15	reporting	reporting	NOUN
ijtc-1421	95	16	quality	quality	NOUN
ijtc-1421	95	17	of	of	ADP
ijtc-1421	95	18	a	a	DET
ijtc-1421	95	19	company	company	NOUN
ijtc-1421	95	20	,	,	PUNCT
ijtc-1421	95	21	the	the	DET
ijtc-1421	95	22	more	more	ADV
ijtc-1421	95	23	efficient	efficient	ADJ
ijtc-1421	95	24	is	be	AUX
ijtc-1421	95	25	investments	investment	NOUN
ijtc-1421	95	26	made	make	VERB
ijtc-1421	95	27	by	by	ADP
ijtc-1421	95	28	the	the	DET
ijtc-1421	95	29	company(syentia	company(syentia	PROPN
ijtc-1421	95	30	&	&	CCONJ
ijtc-1421	95	31	wahyuni	wahyuni	PROPN
ijtc-1421	95	32	,	,	PUNCT
ijtc-1421	95	33	2021	2021	NUM
ijtc-1421	95	34	)	)	PUNCT
ijtc-1421	95	35	.	.	PUNCT
ijtc-1421	96	1	h2	h2	NOUN
ijtc-1421	96	2	:	:	PUNCT
ijtc-1421	96	3	accounting	account	VERB
ijtc-1421	96	4	conservatism	conservatism	NOUN
ijtc-1421	96	5	influences	influence	VERB
ijtc-1421	96	6	investment	investment	NOUN
ijtc-1421	96	7	efficiency	efficiency	NOUN
ijtc-1421	96	8	debt	debt	NOUN
ijtc-1421	96	9	maturity	maturity	NOUN
ijtc-1421	96	10	debt	debt	NOUN
ijtc-1421	96	11	maturity	maturity	NOUN
ijtc-1421	96	12	,	,	PUNCT
ijtc-1421	96	13	also	also	ADV
ijtc-1421	96	14	known	know	VERB
ijtc-1421	96	15	as	as	ADP
ijtc-1421	96	16	debt	debt	NOUN
ijtc-1421	96	17	repayment	repayment	NOUN
ijtc-1421	96	18	,	,	PUNCT
ijtc-1421	96	19	is	be	AUX
ijtc-1421	96	20	the	the	DET
ijtc-1421	96	21	amount	amount	NOUN
ijtc-1421	96	22	of	of	ADP
ijtc-1421	96	23	time	time	NOUN
ijtc-1421	96	24	the	the	DET
ijtc-1421	96	25	business	business	NOUN
ijtc-1421	96	26	that	that	PRON
ijtc-1421	96	27	provided	provide	VERB
ijtc-1421	96	28	the	the	DET
ijtc-1421	96	29	loan	loan	NOUN
ijtc-1421	96	30	has	have	VERB
ijtc-1421	96	31	to	to	PART
ijtc-1421	96	32	repay	repay	VERB
ijtc-1421	96	33	the	the	DET
ijtc-1421	96	34	debt	debt	NOUN
ijtc-1421	96	35	.	.	PUNCT
ijtc-1421	97	1	the	the	DET
ijtc-1421	97	2	debt	debt	NOUN
ijtc-1421	97	3	maturity	maturity	NOUN
ijtc-1421	97	4	structure	structure	NOUN
ijtc-1421	97	5	is	be	AUX
ijtc-1421	97	6	very	very	ADV
ijtc-1421	97	7	important	important	ADJ
ijtc-1421	97	8	in	in	ADP
ijtc-1421	97	9	finance	finance	NOUN
ijtc-1421	97	10	and	and	CCONJ
ijtc-1421	97	11	risk	risk	NOUN
ijtc-1421	97	12	management	management	NOUN
ijtc-1421	97	13	because	because	SCONJ
ijtc-1421	97	14	it	it	PRON
ijtc-1421	97	15	affects	affect	VERB
ijtc-1421	97	16	the	the	DET
ijtc-1421	97	17	company	company	NOUN
ijtc-1421	97	18	's	's	PART
ijtc-1421	97	19	cash	cash	NOUN
ijtc-1421	97	20	flow	flow	NOUN
ijtc-1421	97	21	,	,	PUNCT
ijtc-1421	97	22	risk	risk	NOUN
ijtc-1421	97	23	management	management	NOUN
ijtc-1421	97	24	and	and	CCONJ
ijtc-1421	97	25	overall	overall	ADJ
ijtc-1421	97	26	financial	financial	ADJ
ijtc-1421	97	27	structure	structure	NOUN
ijtc-1421	97	28	(	(	PUNCT
ijtc-1421	97	29	bhutta	bhutta	NOUN
ijtc-1421	97	30	,	,	PUNCT
ijtc-1421	97	31	alhares	alhare	NOUN
ijtc-1421	97	32	,	,	PUNCT
ijtc-1421	97	33	shahab	shahab	PROPN
ijtc-1421	97	34	and	and	CCONJ
ijtc-1421	97	35	tariq	tariq	PROPN
ijtc-1421	97	36	.	.	PUNCT
ijtc-1421	97	37	,	,	PUNCT
ijtc-1421	97	38	2022	2022	NUM
ijtc-1421	97	39	)	)	PUNCT
ijtc-1421	97	40	.	.	PUNCT
ijtc-1421	98	1	when	when	SCONJ
ijtc-1421	98	2	companies	company	NOUN
ijtc-1421	98	3	borrow	borrow	VERB
ijtc-1421	98	4	money	money	NOUN
ijtc-1421	98	5	,	,	PUNCT
ijtc-1421	98	6	they	they	PRON
ijtc-1421	98	7	usually	usually	ADV
ijtc-1421	98	8	stipulate	stipulate	VERB
ijtc-1421	98	9	a	a	DET
ijtc-1421	98	10	certain	certain	ADJ
ijtc-1421	98	11	term	term	NOUN
ijtc-1421	98	12	in	in	ADP
ijtc-1421	98	13	the	the	DET
ijtc-1421	98	14	loan	loan	NOUN
ijtc-1421	98	15	or	or	CCONJ
ijtc-1421	98	16	bond	bond	NOUN
ijtc-1421	98	17	contract	contract	NOUN
ijtc-1421	98	18	,	,	PUNCT
ijtc-1421	98	19	during	during	ADP
ijtc-1421	98	20	which	which	PRON
ijtc-1421	98	21	they	they	PRON
ijtc-1421	98	22	must	must	AUX
ijtc-1421	98	23	pay	pay	VERB
ijtc-1421	98	24	back	back	ADP
ijtc-1421	98	25	the	the	DET
ijtc-1421	98	26	amount	amount	NOUN
ijtc-1421	98	27	owed	owe	VERB
ijtc-1421	98	28	and	and	CCONJ
ijtc-1421	98	29	a	a	DET
ijtc-1421	98	30	predetermined	predetermined	ADJ
ijtc-1421	98	31	interest	interest	NOUN
ijtc-1421	98	32	.	.	PUNCT
ijtc-1421	99	1	this	this	DET
ijtc-1421	99	2	period	period	NOUN
ijtc-1421	99	3	can	can	AUX
ijtc-1421	99	4	vary	vary	VERB
ijtc-1421	99	5	from	from	ADP
ijtc-1421	99	6	several	several	ADJ
ijtc-1421	99	7	months	month	NOUN
ijtc-1421	99	8	to	to	ADP
ijtc-1421	99	9	several	several	ADJ
ijtc-1421	99	10	years	year	NOUN
ijtc-1421	99	11	,	,	PUNCT
ijtc-1421	99	12	depending	depend	VERB
ijtc-1421	99	13	on	on	ADP
ijtc-1421	99	14	the	the	DET
ijtc-1421	99	15	type	type	NOUN
ijtc-1421	99	16	of	of	ADP
ijtc-1421	99	17	debt	debt	NOUN
ijtc-1421	99	18	and	and	CCONJ
ijtc-1421	99	19	the	the	DET
ijtc-1421	99	20	company	company	NOUN
ijtc-1421	99	21	's	's	PART
ijtc-1421	99	22	financial	financial	ADJ
ijtc-1421	99	23	strategy	strategy	NOUN
ijtc-1421	99	24	.	.	PUNCT
ijtc-1421	100	1	research	research	NOUN
ijtc-1421	100	2	conducted	conduct	VERB
ijtc-1421	100	3	by	by	ADP
ijtc-1421	100	4	(	(	PUNCT
ijtc-1421	100	5	ikhsan	ikhsan	PROPN
ijtc-1421	100	6	&	&	CCONJ
ijtc-1421	100	7	septiana	septiana	PROPN
ijtc-1421	100	8	,	,	PUNCT
ijtc-1421	100	9	2019	2019	NUM
ijtc-1421	100	10	)	)	PUNCT
ijtc-1421	100	11	the	the	DET
ijtc-1421	100	12	test	test	NOUN
ijtc-1421	100	13	results	result	NOUN
ijtc-1421	100	14	show	show	VERB
ijtc-1421	100	15	that	that	SCONJ
ijtc-1421	100	16	investment	investment	NOUN
ijtc-1421	100	17	efficiency	efficiency	NOUN
ijtc-1421	100	18	is	be	AUX
ijtc-1421	100	19	unaffected	unaffected	ADJ
ijtc-1421	100	20	by	by	ADP
ijtc-1421	100	21	loan	loan	NOUN
ijtc-1421	100	22	maturity	maturity	NOUN
ijtc-1421	100	23	.	.	PUNCT
ijtc-1421	101	1	according	accord	VERB
ijtc-1421	101	2	to	to	ADP
ijtc-1421	101	3	the	the	DET
ijtc-1421	101	4	findings	finding	NOUN
ijtc-1421	101	5	of	of	ADP
ijtc-1421	101	6	the	the	DET
ijtc-1421	101	7	study	study	NOUN
ijtc-1421	101	8	(	(	PUNCT
ijtc-1421	101	9	rahmawati	rahmawati	PROPN
ijtc-1421	101	10	&	&	CCONJ
ijtc-1421	101	11	harto	harto	PROPN
ijtc-1421	101	12	,	,	PUNCT
ijtc-1421	101	13	2014	2014	NUM
ijtc-1421	101	14	)	)	PUNCT
ijtc-1421	101	15	research	research	NOUN
ijtc-1421	101	16	findings	finding	NOUN
ijtc-1421	101	17	indicate	indicate	VERB
ijtc-1421	101	18	that	that	SCONJ
ijtc-1421	101	19	the	the	DET
ijtc-1421	101	20	duration	duration	NOUN
ijtc-1421	101	21	of	of	ADP
ijtc-1421	101	22	debt	debt	NOUN
ijtc-1421	101	23	does	do	AUX
ijtc-1421	101	24	not	not	PART
ijtc-1421	101	25	exert	exert	VERB
ijtc-1421	101	26	a	a	DET
ijtc-1421	101	27	substantial	substantial	ADJ
ijtc-1421	101	28	influence	influence	NOUN
ijtc-1421	101	29	on	on	ADP
ijtc-1421	101	30	the	the	DET
ijtc-1421	101	31	efficacy	efficacy	NOUN
ijtc-1421	101	32	of	of	ADP
ijtc-1421	101	33	investment	investment	NOUN
ijtc-1421	101	34	.	.	PUNCT
ijtc-1421	102	1	short	short	ADJ
ijtc-1421	102	2	-	-	PUNCT
ijtc-1421	102	3	term	term	NOUN
ijtc-1421	102	4	financing	financing	NOUN
ijtc-1421	102	5	does	do	AUX
ijtc-1421	102	6	not	not	PART
ijtc-1421	102	7	improve	improve	VERB
ijtc-1421	102	8	investment	investment	NOUN
ijtc-1421	102	9	efficiency	efficiency	NOUN
ijtc-1421	102	10	because	because	SCONJ
ijtc-1421	102	11	interest	interest	NOUN
ijtc-1421	102	12	rates	rate	NOUN
ijtc-1421	102	13	in	in	ADP
ijtc-1421	102	14	indonesia	indonesia	PROPN
ijtc-1421	102	15	are	be	AUX
ijtc-1421	102	16	comparatively	comparatively	ADV
ijtc-1421	102	17	higher	high	ADJ
ijtc-1421	102	18	than	than	ADP
ijtc-1421	102	19	those	those	PRON
ijtc-1421	102	20	in	in	ADP
ijtc-1421	102	21	other	other	ADJ
ijtc-1421	102	22	markets	market	NOUN
ijtc-1421	102	23	.	.	PUNCT
ijtc-1421	103	1	this	this	DET
ijtc-1421	103	2	claim	claim	NOUN
ijtc-1421	103	3	is	be	AUX
ijtc-1421	103	4	supported	support	VERB
ijtc-1421	103	5	by	by	ADP
ijtc-1421	103	6	the	the	DET
ijtc-1421	103	7	research	research	NOUN
ijtc-1421	103	8	that	that	PRON
ijtc-1421	103	9	was	be	AUX
ijtc-1421	103	10	done	do	VERB
ijtc-1421	103	11	by	by	ADP
ijtc-1421	103	12	(	(	PUNCT
ijtc-1421	103	13	marsya	marsya	PROPN
ijtc-1421	103	14	&	&	CCONJ
ijtc-1421	103	15	dewi	dewi	PROPN
ijtc-1421	103	16	,	,	PUNCT
ijtc-1421	103	17	2022	2022	NUM
ijtc-1421	103	18	)	)	PUNCT
ijtc-1421	103	19	shows	show	VERB
ijtc-1421	103	20	that	that	SCONJ
ijtc-1421	103	21	debt	debt	NOUN
ijtc-1421	103	22	maturity	maturity	NOUN
ijtc-1421	103	23	affects	affect	VERB
ijtc-1421	103	24	investment	investment	NOUN
ijtc-1421	103	25	efficiency	efficiency	NOUN
ijtc-1421	103	26	.	.	PUNCT
ijtc-1421	104	1	in	in	ADP
ijtc-1421	104	2	line	line	NOUN
ijtc-1421	104	3	with	with	ADP
ijtc-1421	104	4	research	research	NOUN
ijtc-1421	104	5	(	(	PUNCT
ijtc-1421	104	6	cutillas	cutilla	NOUN
ijtc-1421	104	7	gomariz	gomariz	PROPN
ijtc-1421	104	8	&	&	CCONJ
ijtc-1421	104	9	sánchez	sánchez	PROPN
ijtc-1421	104	10	ballesta	ballesta	PROPN
ijtc-1421	104	11	,	,	PUNCT
ijtc-1421	104	12	2014	2014	NUM
ijtc-1421	104	13	)	)	PUNCT
ijtc-1421	104	14	.	.	PUNCT
ijtc-1421	105	1	debt	debt	NOUN
ijtc-1421	105	2	maturity	maturity	NOUN
ijtc-1421	105	3	is	be	AUX
ijtc-1421	105	4	a	a	DET
ijtc-1421	105	5	variable	variable	NOUN
ijtc-1421	105	6	that	that	PRON
ijtc-1421	105	7	affects	affect	VERB
ijtc-1421	105	8	investment	investment	NOUN
ijtc-1421	105	9	efficiency	efficiency	NOUN
ijtc-1421	105	10	.	.	PUNCT
ijtc-1421	106	1	h3	h3	NOUN
ijtc-1421	106	2	:	:	PUNCT
ijtc-1421	106	3	debt	debt	NOUN
ijtc-1421	106	4	maturity	maturity	NOUN
ijtc-1421	106	5	influences	influence	VERB
ijtc-1421	106	6	investment	investment	NOUN
ijtc-1421	106	7	efficiency	efficiency	NOUN
ijtc-1421	106	8	research	research	NOUN
ijtc-1421	106	9	framework	framework	NOUN
ijtc-1421	106	10	the	the	DET
ijtc-1421	106	11	description	description	NOUN
ijtc-1421	106	12	of	of	ADP
ijtc-1421	106	13	theory	theory	NOUN
ijtc-1421	106	14	and	and	CCONJ
ijtc-1421	106	15	previous	previous	ADJ
ijtc-1421	106	16	research	research	NOUN
ijtc-1421	106	17	above	above	ADV
ijtc-1421	106	18	can	can	AUX
ijtc-1421	106	19	be	be	AUX
ijtc-1421	106	20	presented	present	VERB
ijtc-1421	106	21	in	in	ADP
ijtc-1421	106	22	a	a	DET
ijtc-1421	106	23	framework	framework	NOUN
ijtc-1421	106	24	to	to	PART
ijtc-1421	106	25	clarify	clarify	VERB
ijtc-1421	106	26	research	research	NOUN
ijtc-1421	106	27	with	with	ADP
ijtc-1421	106	28	variables	variable	NOUN
ijtc-1421	106	29	that	that	PRON
ijtc-1421	106	30	are	be	AUX
ijtc-1421	106	31	measurement	measurement	NOUN
ijtc-1421	106	32	elements	element	NOUN
ijtc-1421	106	33	before	before	ADP
ijtc-1421	106	34	forming	form	VERB
ijtc-1421	106	35	a	a	DET
ijtc-1421	106	36	model	model	NOUN
ijtc-1421	106	37	.	.	PUNCT
ijtc-1421	107	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1421	107	2	the	the	DET
ijtc-1421	107	3	influence	influence	NOUN
ijtc-1421	107	4	of	of	ADP
ijtc-1421	107	5	accrual	accrual	ADJ
ijtc-1421	107	6	quality	quality	NOUN
ijtc-1421	107	7	,	,	PUNCT
ijtc-1421	107	8	accounting	account	VERB
ijtc-1421	107	9	conservatism	conservatism	NOUN
ijtc-1421	107	10	and	and	CCONJ
ijtc-1421	107	11	debt	debt	NOUN
ijtc-1421	107	12	maturity	maturity	NOUN
ijtc-1421	107	13	on	on	ADP
ijtc-1421	107	14	investment	investment	NOUN
ijtc-1421	107	15	efficiency	efficiency	NOUN
ijtc-1421	107	16	in	in	ADP
ijtc-1421	107	17	consumer	consumer	NOUN
ijtc-1421	107	18	sector	sector	NOUN
ijtc-1421	107	19	companies	company	NOUN
ijtc-1421	107	20	in	in	ADP
ijtc-1421	107	21	indonesia	indonesia	PROPN
ijtc-1421	107	22	rosaliana	rosaliana	PROPN
ijtc-1421	107	23	7	7	NUM
ijtc-1421	107	24	|	|	ADV
ijtc-1421	107	25	ilomata	ilomata	PROPN
ijtc-1421	107	26	international	international	ADJ
ijtc-1421	107	27	journal	journal	NOUN
ijtc-1421	107	28	of	of	ADP
ijtc-1421	107	29	tax	tax	PROPN
ijtc-1421	107	30	&	&	CCONJ
ijtc-1421	107	31	accounting	accounting	PROPN
ijtc-1421	107	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1421	107	33	figure	figure	NOUN
ijtc-1421	107	34	1	1	NUM
ijtc-1421	107	35	.	.	PUNCT
ijtc-1421	107	36	research	research	NOUN
ijtc-1421	107	37	framework	framework	NOUN
ijtc-1421	107	38	method	method	NOUN
ijtc-1421	107	39	research	research	NOUN
ijtc-1421	107	40	model	model	NOUN
ijtc-1421	107	41	and	and	CCONJ
ijtc-1421	107	42	design	design	VERB
ijtc-1421	107	43	the	the	DET
ijtc-1421	107	44	methodology	methodology	NOUN
ijtc-1421	107	45	utilized	utilize	VERB
ijtc-1421	107	46	in	in	ADP
ijtc-1421	107	47	this	this	DET
ijtc-1421	107	48	study	study	NOUN
ijtc-1421	107	49	is	be	AUX
ijtc-1421	107	50	quantitative	quantitative	ADJ
ijtc-1421	107	51	,	,	PUNCT
ijtc-1421	107	52	namely	namely	ADV
ijtc-1421	107	53	a	a	DET
ijtc-1421	107	54	research	research	NOUN
ijtc-1421	107	55	strategy	strategy	NOUN
ijtc-1421	107	56	that	that	PRON
ijtc-1421	107	57	looks	look	VERB
ijtc-1421	107	58	at	at	ADP
ijtc-1421	107	59	a	a	DET
ijtc-1421	107	60	certain	certain	ADJ
ijtc-1421	107	61	population	population	NOUN
ijtc-1421	107	62	or	or	CCONJ
ijtc-1421	107	63	sample	sample	NOUN
ijtc-1421	107	64	,	,	PUNCT
ijtc-1421	107	65	collects	collect	VERB
ijtc-1421	107	66	data	datum	NOUN
ijtc-1421	107	67	using	use	VERB
ijtc-1421	107	68	specific	specific	ADJ
ijtc-1421	107	69	tools	tool	NOUN
ijtc-1421	107	70	,	,	PUNCT
ijtc-1421	107	71	and	and	CCONJ
ijtc-1421	107	72	analyzes	analyze	VERB
ijtc-1421	107	73	statistical	statistical	ADJ
ijtc-1421	107	74	data	datum	NOUN
ijtc-1421	107	75	to	to	PART
ijtc-1421	107	76	describe	describe	VERB
ijtc-1421	107	77	and	and	CCONJ
ijtc-1421	107	78	test	test	VERB
ijtc-1421	107	79	preexisting	preexist	VERB
ijtc-1421	107	80	hypotheses	hypothesis	NOUN
ijtc-1421	107	81	(	(	PUNCT
ijtc-1421	107	82	sugiyono	sugiyono	NOUN
ijtc-1421	107	83	,	,	PUNCT
ijtc-1421	107	84	2016	2016	NUM
ijtc-1421	107	85	)	)	PUNCT
ijtc-1421	107	86	.	.	PUNCT
ijtc-1421	108	1	find	find	VERB
ijtc-1421	108	2	out	out	ADP
ijtc-1421	108	3	if	if	SCONJ
ijtc-1421	108	4	accrual	accrual	ADJ
ijtc-1421	108	5	quality	quality	NOUN
ijtc-1421	108	6	,	,	PUNCT
ijtc-1421	108	7	accounting	accounting	NOUN
ijtc-1421	108	8	conservatism	conservatism	NOUN
ijtc-1421	108	9	,	,	PUNCT
ijtc-1421	108	10	and	and	CCONJ
ijtc-1421	108	11	loan	loan	NOUN
ijtc-1421	108	12	maturity	maturity	NOUN
ijtc-1421	108	13	impact	impact	NOUN
ijtc-1421	108	14	investment	investment	NOUN
ijtc-1421	108	15	efficiency	efficiency	NOUN
ijtc-1421	108	16	in	in	ADP
ijtc-1421	108	17	non	non	ADJ
ijtc-1421	108	18	-	-	ADJ
ijtc-1421	108	19	cyclical	cyclical	ADJ
ijtc-1421	108	20	consumer	consumer	NOUN
ijtc-1421	108	21	sector	sector	NOUN
ijtc-1421	108	22	companies	company	NOUN
ijtc-1421	108	23	listed	list	VERB
ijtc-1421	108	24	on	on	ADP
ijtc-1421	108	25	the	the	DET
ijtc-1421	108	26	idx	idx	NOUN
ijtc-1421	108	27	in	in	ADP
ijtc-1421	108	28	2019	2019	NUM
ijtc-1421	108	29	-	-	SYM
ijtc-1421	108	30	2021	2021	NUM
ijtc-1421	108	31	.	.	PUNCT
ijtc-1421	109	1	this	this	DET
ijtc-1421	109	2	research	research	NOUN
ijtc-1421	109	3	tested	test	VERB
ijtc-1421	109	4	a	a	DET
ijtc-1421	109	5	multiple	multiple	ADJ
ijtc-1421	109	6	linear	linear	ADJ
ijtc-1421	109	7	regression	regression	NOUN
ijtc-1421	109	8	model	model	NOUN
ijtc-1421	109	9	,	,	PUNCT
ijtc-1421	109	10	using	use	VERB
ijtc-1421	109	11	the	the	DET
ijtc-1421	109	12	spss	spss	PROPN
ijtc-1421	109	13	tool	tool	NOUN
ijtc-1421	109	14	.	.	PUNCT
ijtc-1421	110	1	this	this	DET
ijtc-1421	110	2	research	research	NOUN
ijtc-1421	110	3	's	's	PART
ijtc-1421	110	4	sample	sample	NOUN
ijtc-1421	110	5	selection	selection	NOUN
ijtc-1421	110	6	criteria	criterion	NOUN
ijtc-1421	110	7	are	be	AUX
ijtc-1421	110	8	based	base	VERB
ijtc-1421	110	9	on	on	ADP
ijtc-1421	110	10	the	the	DET
ijtc-1421	110	11	non	non	ADJ
ijtc-1421	110	12	-	-	ADJ
ijtc-1421	110	13	cyclical	cyclical	ADJ
ijtc-1421	110	14	consumer	consumer	NOUN
ijtc-1421	110	15	sector	sector	NOUN
ijtc-1421	110	16	for	for	ADP
ijtc-1421	110	17	the	the	DET
ijtc-1421	110	18	2019	2019	NUM
ijtc-1421	110	19	-	-	PUNCT
ijtc-1421	110	20	2021	2021	NUM
ijtc-1421	110	21	period	period	NOUN
ijtc-1421	110	22	.	.	PUNCT
ijtc-1421	111	1	this	this	DET
ijtc-1421	111	2	selection	selection	NOUN
ijtc-1421	111	3	is	be	AUX
ijtc-1421	111	4	based	base	VERB
ijtc-1421	111	5	on	on	ADP
ijtc-1421	111	6	sector	sector	NOUN
ijtc-1421	111	7	characteristics	characteristic	NOUN
ijtc-1421	111	8	that	that	PRON
ijtc-1421	111	9	tend	tend	VERB
ijtc-1421	111	10	to	to	PART
ijtc-1421	111	11	show	show	VERB
ijtc-1421	111	12	stability	stability	NOUN
ijtc-1421	111	13	in	in	ADP
ijtc-1421	111	14	their	their	PRON
ijtc-1421	111	15	financial	financial	ADJ
ijtc-1421	111	16	performance	performance	NOUN
ijtc-1421	111	17	regardless	regardless	ADV
ijtc-1421	111	18	of	of	ADP
ijtc-1421	111	19	fluctuations	fluctuation	NOUN
ijtc-1421	111	20	in	in	ADP
ijtc-1421	111	21	the	the	DET
ijtc-1421	111	22	economic	economic	ADJ
ijtc-1421	111	23	cycle	cycle	NOUN
ijtc-1421	111	24	.	.	PUNCT
ijtc-1421	112	1	the	the	DET
ijtc-1421	112	2	research	research	NOUN
ijtc-1421	112	3	selected	select	VERB
ijtc-1421	112	4	companies	company	NOUN
ijtc-1421	112	5	in	in	ADP
ijtc-1421	112	6	this	this	DET
ijtc-1421	112	7	sector	sector	NOUN
ijtc-1421	112	8	listed	list	VERB
ijtc-1421	112	9	on	on	ADP
ijtc-1421	112	10	the	the	DET
ijtc-1421	112	11	indonesian	indonesian	ADJ
ijtc-1421	112	12	stock	stock	PROPN
ijtc-1421	112	13	exchange	exchange	PROPN
ijtc-1421	112	14	(	(	PUNCT
ijtc-1421	112	15	bei	bei	PROPN
ijtc-1421	112	16	)	)	PUNCT
ijtc-1421	112	17	during	during	ADP
ijtc-1421	112	18	that	that	DET
ijtc-1421	112	19	period	period	NOUN
ijtc-1421	112	20	.	.	PUNCT
ijtc-1421	113	1	focusing	focus	VERB
ijtc-1421	113	2	on	on	ADP
ijtc-1421	113	3	the	the	DET
ijtc-1421	113	4	non	non	ADJ
ijtc-1421	113	5	-	-	ADJ
ijtc-1421	113	6	cyclical	cyclical	ADJ
ijtc-1421	113	7	consumer	consumer	NOUN
ijtc-1421	113	8	sector	sector	NOUN
ijtc-1421	113	9	allows	allow	VERB
ijtc-1421	113	10	research	research	NOUN
ijtc-1421	113	11	to	to	PART
ijtc-1421	113	12	analyze	analyze	VERB
ijtc-1421	113	13	investment	investment	NOUN
ijtc-1421	113	14	efficiency	efficiency	NOUN
ijtc-1421	113	15	in	in	ADP
ijtc-1421	113	16	stability	stability	NOUN
ijtc-1421	113	17	,	,	PUNCT
ijtc-1421	113	18	where	where	SCONJ
ijtc-1421	113	19	companies	company	NOUN
ijtc-1421	113	20	tend	tend	VERB
ijtc-1421	113	21	to	to	PART
ijtc-1421	113	22	show	show	VERB
ijtc-1421	113	23	more	more	ADV
ijtc-1421	113	24	consistent	consistent	ADJ
ijtc-1421	113	25	performance	performance	NOUN
ijtc-1421	113	26	.	.	PUNCT
ijtc-1421	114	1	thus	thus	ADV
ijtc-1421	114	2	,	,	PUNCT
ijtc-1421	114	3	this	this	DET
ijtc-1421	114	4	research	research	NOUN
ijtc-1421	114	5	hopes	hope	VERB
ijtc-1421	114	6	that	that	SCONJ
ijtc-1421	114	7	this	this	DET
ijtc-1421	114	8	sample	sample	NOUN
ijtc-1421	114	9	selection	selection	NOUN
ijtc-1421	114	10	will	will	AUX
ijtc-1421	114	11	provide	provide	VERB
ijtc-1421	114	12	better	well	ADJ
ijtc-1421	114	13	insight	insight	NOUN
ijtc-1421	114	14	into	into	ADP
ijtc-1421	114	15	how	how	SCONJ
ijtc-1421	114	16	financial	financial	ADJ
ijtc-1421	114	17	report	report	NOUN
ijtc-1421	114	18	quality	quality	NOUN
ijtc-1421	114	19	variables	variable	NOUN
ijtc-1421	114	20	,	,	PUNCT
ijtc-1421	114	21	and	and	CCONJ
ijtc-1421	114	22	good	good	ADJ
ijtc-1421	114	23	debt	debt	NOUN
ijtc-1421	114	24	maturity	maturity	NOUN
ijtc-1421	114	25	affect	affect	VERB
ijtc-1421	114	26	investment	investment	NOUN
ijtc-1421	114	27	efficiency	efficiency	NOUN
ijtc-1421	114	28	in	in	ADP
ijtc-1421	114	29	the	the	DET
ijtc-1421	114	30	relatively	relatively	ADV
ijtc-1421	114	31	stable	stable	ADJ
ijtc-1421	114	32	environment	environment	NOUN
ijtc-1421	114	33	of	of	ADP
ijtc-1421	114	34	the	the	DET
ijtc-1421	114	35	non	non	ADJ
ijtc-1421	114	36	-	-	ADJ
ijtc-1421	114	37	cyclical	cyclical	ADJ
ijtc-1421	114	38	consumer	consumer	NOUN
ijtc-1421	114	39	sector	sector	NOUN
ijtc-1421	114	40	during	during	ADP
ijtc-1421	114	41	the	the	DET
ijtc-1421	114	42	2019	2019	NUM
ijtc-1421	114	43	-	-	PUNCT
ijtc-1421	114	44	2021	2021	NUM
ijtc-1421	114	45	period	period	NOUN
ijtc-1421	114	46	.	.	PUNCT
ijtc-1421	115	1	the	the	DET
ijtc-1421	115	2	enterprises	enterprise	NOUN
ijtc-1421	115	3	chosen	choose	VERB
ijtc-1421	115	4	for	for	ADP
ijtc-1421	115	5	this	this	DET
ijtc-1421	115	6	study	study	NOUN
ijtc-1421	115	7	exhibit	exhibit	VERB
ijtc-1421	115	8	the	the	DET
ijtc-1421	115	9	following	follow	VERB
ijtc-1421	115	10	distinct	distinct	ADJ
ijtc-1421	115	11	criteria	criterion	NOUN
ijtc-1421	115	12	:	:	PUNCT
ijtc-1421	115	13	non	non	ADJ
ijtc-1421	115	14	-	-	ADJ
ijtc-1421	115	15	cyclical	cyclical	ADJ
ijtc-1421	115	16	consumer	consumer	NOUN
ijtc-1421	115	17	sector	sector	NOUN
ijtc-1421	115	18	organizations	organization	NOUN
ijtc-1421	115	19	listed	list	VERB
ijtc-1421	115	20	on	on	ADP
ijtc-1421	115	21	the	the	DET
ijtc-1421	115	22	indonesia	indonesia	PROPN
ijtc-1421	115	23	stock	stock	PROPN
ijtc-1421	115	24	exchange	exchange	PROPN
ijtc-1421	115	25	(	(	PUNCT
ijtc-1421	115	26	idx	idx	PROPN
ijtc-1421	115	27	)	)	PUNCT
ijtc-1421	115	28	within	within	ADP
ijtc-1421	115	29	the	the	DET
ijtc-1421	115	30	temporal	temporal	ADJ
ijtc-1421	115	31	parameters	parameter	NOUN
ijtc-1421	115	32	of	of	ADP
ijtc-1421	115	33	2018	2018	NUM
ijtc-1421	115	34	to	to	ADP
ijtc-1421	115	35	2022	2022	NUM
ijtc-1421	115	36	.	.	PUNCT
ijtc-1421	116	1	(	(	PUNCT
ijtc-1421	116	2	5	5	NUM
ijtc-1421	116	3	years	year	NOUN
ijtc-1421	116	4	)	)	PUNCT
ijtc-1421	116	5	for	for	ADP
ijtc-1421	116	6	the	the	DET
ijtc-1421	116	7	variable	variable	NOUN
ijtc-1421	116	8	about	about	ADP
ijtc-1421	116	9	the	the	DET
ijtc-1421	116	10	quality	quality	NOUN
ijtc-1421	116	11	of	of	ADP
ijtc-1421	116	12	financial	financial	ADJ
ijtc-1421	116	13	reporting	reporting	NOUN
ijtc-1421	116	14	.	.	PUNCT
ijtc-1421	117	1	non	non	ADJ
ijtc-1421	117	2	-	-	ADJ
ijtc-1421	117	3	cyclical	cyclical	ADJ
ijtc-1421	117	4	consumer	consumer	NOUN
ijtc-1421	117	5	sector	sector	NOUN
ijtc-1421	117	6	enterprises	enterprise	NOUN
ijtc-1421	117	7	publicly	publicly	ADV
ijtc-1421	117	8	traded	trade	VERB
ijtc-1421	117	9	on	on	ADP
ijtc-1421	117	10	the	the	DET
ijtc-1421	117	11	idx	idx	NOUN
ijtc-1421	117	12	during	during	ADP
ijtc-1421	117	13	the	the	DET
ijtc-1421	117	14	2019	2019	NUM
ijtc-1421	117	15	-	-	SYM
ijtc-1421	117	16	2021	2021	NUM
ijtc-1421	117	17	timeframe	timeframe	NOUN
ijtc-1421	117	18	(	(	PUNCT
ijtc-1421	117	19	3	3	NUM
ijtc-1421	117	20	years	year	NOUN
ijtc-1421	117	21	)	)	PUNCT
ijtc-1421	117	22	for	for	ADP
ijtc-1421	117	23	the	the	DET
ijtc-1421	117	24	variable	variable	NOUN
ijtc-1421	117	25	concerning	concern	VERB
ijtc-1421	117	26	company	company	NOUN
ijtc-1421	117	27	size	size	NOUN
ijtc-1421	117	28	and	and	CCONJ
ijtc-1421	117	29	debt	debt	NOUN
ijtc-1421	117	30	maturity	maturity	NOUN
ijtc-1421	117	31	.	.	PUNCT
ijtc-1421	118	1	non	non	ADJ
ijtc-1421	118	2	-	-	ADJ
ijtc-1421	118	3	cyclical	cyclical	ADJ
ijtc-1421	118	4	consumer	consumer	NOUN
ijtc-1421	118	5	sector	sector	NOUN
ijtc-1421	118	6	enterprises	enterprise	NOUN
ijtc-1421	118	7	that	that	PRON
ijtc-1421	118	8	maintained	maintain	VERB
ijtc-1421	118	9	their	their	PRON
ijtc-1421	118	10	listing	listing	NOUN
ijtc-1421	118	11	on	on	ADP
ijtc-1421	118	12	the	the	DET
ijtc-1421	118	13	idx	idx	NOUN
ijtc-1421	118	14	throughout	throughout	ADP
ijtc-1421	118	15	the	the	DET
ijtc-1421	118	16	2018	2018	NUM
ijtc-1421	118	17	-	-	SYM
ijtc-1421	118	18	2022	2022	NUM
ijtc-1421	118	19	timeframe	timeframe	NOUN
ijtc-1421	118	20	.	.	PUNCT
ijtc-1421	119	1	noncyclical	noncyclical	ADJ
ijtc-1421	119	2	consumer	consumer	NOUN
ijtc-1421	119	3	sector	sector	NOUN
ijtc-1421	119	4	enterprises	enterprise	NOUN
ijtc-1421	119	5	that	that	PRON
ijtc-1421	119	6	have	have	AUX
ijtc-1421	119	7	consistently	consistently	ADV
ijtc-1421	119	8	submitted	submit	VERB
ijtc-1421	119	9	financial	financial	ADJ
ijtc-1421	119	10	reports	report	NOUN
ijtc-1421	119	11	on	on	ADP
ijtc-1421	119	12	the	the	DET
ijtc-1421	119	13	idx	idx	NOUN
ijtc-1421	119	14	over	over	ADP
ijtc-1421	119	15	the	the	DET
ijtc-1421	119	16	2018	2018	NUM
ijtc-1421	119	17	-	-	SYM
ijtc-1421	119	18	2022	2022	NUM
ijtc-1421	119	19	timeframe	timeframe	NOUN
ijtc-1421	119	20	.	.	PUNCT
ijtc-1421	120	1	non	non	ADJ
ijtc-1421	120	2	-	-	ADJ
ijtc-1421	120	3	cyclical	cyclical	ADJ
ijtc-1421	120	4	consumer	consumer	NOUN
ijtc-1421	120	5	sector	sector	NOUN
ijtc-1421	120	6	enterprises	enterprise	NOUN
ijtc-1421	120	7	that	that	PRON
ijtc-1421	120	8	have	have	AUX
ijtc-1421	120	9	persistently	persistently	ADV
ijtc-1421	120	10	presented	present	VERB
ijtc-1421	120	11	financial	financial	ADJ
ijtc-1421	120	12	reports	report	NOUN
ijtc-1421	120	13	on	on	ADP
ijtc-1421	120	14	the	the	DET
ijtc-1421	120	15	idx	idx	NOUN
ijtc-1421	120	16	throughout	throughout	ADP
ijtc-1421	120	17	the	the	DET
ijtc-1421	120	18	2018	2018	NUM
ijtc-1421	120	19	-	-	SYM
ijtc-1421	120	20	2022	2022	NUM
ijtc-1421	120	21	timeframe	timeframe	NOUN
ijtc-1421	120	22	.	.	PUNCT
ijtc-1421	121	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1421	121	2	the	the	DET
ijtc-1421	121	3	influence	influence	NOUN
ijtc-1421	121	4	of	of	ADP
ijtc-1421	121	5	accrual	accrual	ADJ
ijtc-1421	121	6	quality	quality	NOUN
ijtc-1421	121	7	,	,	PUNCT
ijtc-1421	121	8	accounting	account	VERB
ijtc-1421	121	9	conservatism	conservatism	NOUN
ijtc-1421	121	10	and	and	CCONJ
ijtc-1421	121	11	debt	debt	NOUN
ijtc-1421	121	12	maturity	maturity	NOUN
ijtc-1421	121	13	on	on	ADP
ijtc-1421	121	14	investment	investment	NOUN
ijtc-1421	121	15	efficiency	efficiency	NOUN
ijtc-1421	121	16	in	in	ADP
ijtc-1421	121	17	consumer	consumer	NOUN
ijtc-1421	121	18	sector	sector	NOUN
ijtc-1421	121	19	companies	company	NOUN
ijtc-1421	121	20	in	in	ADP
ijtc-1421	121	21	indonesia	indonesia	PROPN
ijtc-1421	121	22	rosaliana	rosaliana	PROPN
ijtc-1421	121	23	8	8	NUM
ijtc-1421	121	24	|	|	ADV
ijtc-1421	121	25	ilomata	ilomata	PROPN
ijtc-1421	121	26	international	international	ADJ
ijtc-1421	121	27	journal	journal	NOUN
ijtc-1421	121	28	of	of	ADP
ijtc-1421	121	29	tax	tax	PROPN
ijtc-1421	121	30	&	&	CCONJ
ijtc-1421	121	31	accounting	account	VERB
ijtc-1421	121	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1421	121	33	the	the	DET
ijtc-1421	121	34	demographic	demographic	ADJ
ijtc-1421	121	35	examined	examine	VERB
ijtc-1421	121	36	within	within	ADP
ijtc-1421	121	37	this	this	DET
ijtc-1421	121	38	research	research	NOUN
ijtc-1421	121	39	comprised	comprise	VERB
ijtc-1421	121	40	122	122	NUM
ijtc-1421	121	41	entities	entity	NOUN
ijtc-1421	121	42	from	from	ADP
ijtc-1421	121	43	the	the	DET
ijtc-1421	121	44	non	non	ADJ
ijtc-1421	121	45	-	-	ADJ
ijtc-1421	121	46	cyclical	cyclical	ADJ
ijtc-1421	121	47	consumer	consumer	NOUN
ijtc-1421	121	48	sector	sector	NOUN
ijtc-1421	121	49	publicly	publicly	ADV
ijtc-1421	121	50	traded	trade	VERB
ijtc-1421	121	51	on	on	ADP
ijtc-1421	121	52	the	the	DET
ijtc-1421	121	53	idx	idx	NOUN
ijtc-1421	121	54	from	from	ADP
ijtc-1421	121	55	2019	2019	NUM
ijtc-1421	121	56	to	to	ADP
ijtc-1421	121	57	2021	2021	NUM
ijtc-1421	121	58	,	,	PUNCT
ijtc-1421	121	59	employing	employ	VERB
ijtc-1421	121	60	purposive	purposive	NOUN
ijtc-1421	121	61	sampling	sampling	NOUN
ijtc-1421	121	62	as	as	ADP
ijtc-1421	121	63	the	the	DET
ijtc-1421	121	64	methodological	methodological	ADJ
ijtc-1421	121	65	approach	approach	NOUN
ijtc-1421	121	66	.	.	PUNCT
ijtc-1421	122	1	following	follow	VERB
ijtc-1421	122	2	the	the	DET
ijtc-1421	122	3	established	establish	VERB
ijtc-1421	122	4	criteria	criterion	NOUN
ijtc-1421	122	5	for	for	ADP
ijtc-1421	122	6	sampling	sample	VERB
ijtc-1421	122	7	,	,	PUNCT
ijtc-1421	122	8	the	the	DET
ijtc-1421	122	9	number	number	NOUN
ijtc-1421	122	10	of	of	ADP
ijtc-1421	122	11	companies	company	NOUN
ijtc-1421	122	12	sampled	sample	VERB
ijtc-1421	122	13	in	in	ADP
ijtc-1421	122	14	this	this	DET
ijtc-1421	122	15	research	research	NOUN
ijtc-1421	122	16	was	be	AUX
ijtc-1421	122	17	43	43	NUM
ijtc-1421	122	18	.	.	PUNCT
ijtc-1421	123	1	the	the	DET
ijtc-1421	123	2	requirements	requirement	NOUN
ijtc-1421	123	3	for	for	ADP
ijtc-1421	123	4	sampling	sample	VERB
ijtc-1421	123	5	are	be	AUX
ijtc-1421	123	6	non	non	ADJ
ijtc-1421	123	7	-	-	ADJ
ijtc-1421	123	8	cyclical	cyclical	ADJ
ijtc-1421	123	9	consumer	consumer	NOUN
ijtc-1421	123	10	sector	sector	NOUN
ijtc-1421	123	11	companies	company	NOUN
ijtc-1421	123	12	registered	register	VERB
ijtc-1421	123	13	on	on	ADP
ijtc-1421	123	14	the	the	DET
ijtc-1421	123	15	idx	idx	NOUN
ijtc-1421	123	16	for	for	ADP
ijtc-1421	123	17	the	the	DET
ijtc-1421	123	18	2018	2018	NUM
ijtc-1421	123	19	-	-	PUNCT
ijtc-1421	123	20	2022	2022	NUM
ijtc-1421	123	21	period	period	NOUN
ijtc-1421	123	22	,	,	PUNCT
ijtc-1421	123	23	non	non	ADJ
ijtc-1421	123	24	-	-	ADJ
ijtc-1421	123	25	cyclical	cyclical	ADJ
ijtc-1421	123	26	consumer	consumer	NOUN
ijtc-1421	123	27	sector	sector	NOUN
ijtc-1421	123	28	companies	company	NOUN
ijtc-1421	123	29	that	that	PRON
ijtc-1421	123	30	do	do	AUX
ijtc-1421	123	31	not	not	PART
ijtc-1421	123	32	use	use	VERB
ijtc-1421	123	33	foreign	foreign	ADJ
ijtc-1421	123	34	currency	currency	NOUN
ijtc-1421	123	35	and	and	CCONJ
ijtc-1421	123	36	non	non	ADJ
ijtc-1421	123	37	-	-	ADJ
ijtc-1421	123	38	cyclical	cyclical	ADJ
ijtc-1421	123	39	consumer	consumer	NOUN
ijtc-1421	123	40	sector	sector	NOUN
ijtc-1421	123	41	companies	company	NOUN
ijtc-1421	123	42	with	with	ADP
ijtc-1421	123	43	complete	complete	ADJ
ijtc-1421	123	44	financial	financial	ADJ
ijtc-1421	123	45	reports	report	NOUN
ijtc-1421	123	46	.	.	PUNCT
ijtc-1421	124	1	meanwhile	meanwhile	ADV
ijtc-1421	124	2	,	,	PUNCT
ijtc-1421	124	3	the	the	DET
ijtc-1421	124	4	observations	observation	NOUN
ijtc-1421	124	5	used	use	VERB
ijtc-1421	124	6	in	in	ADP
ijtc-1421	124	7	this	this	DET
ijtc-1421	124	8	research	research	NOUN
ijtc-1421	124	9	were	be	AUX
ijtc-1421	124	10	for	for	ADP
ijtc-1421	124	11	three	three	NUM
ijtc-1421	124	12	years	year	NOUN
ijtc-1421	124	13	,	,	PUNCT
ijtc-1421	124	14	namely	namely	ADV
ijtc-1421	124	15	2019	2019	NUM
ijtc-1421	124	16	-	-	SYM
ijtc-1421	124	17	2021	2021	NUM
ijtc-1421	124	18	.	.	PUNCT
ijtc-1421	125	1	so	so	ADV
ijtc-1421	125	2	the	the	DET
ijtc-1421	125	3	total	total	ADJ
ijtc-1421	125	4	data	datum	NOUN
ijtc-1421	125	5	used	use	VERB
ijtc-1421	125	6	as	as	ADP
ijtc-1421	125	7	a	a	DET
ijtc-1421	125	8	sample	sample	NOUN
ijtc-1421	125	9	in	in	ADP
ijtc-1421	125	10	this	this	DET
ijtc-1421	125	11	study	study	NOUN
ijtc-1421	125	12	was	be	AUX
ijtc-1421	125	13	132	132	NUM
ijtc-1421	125	14	.	.	PUNCT
ijtc-1421	126	1	the	the	DET
ijtc-1421	126	2	following	follow	VERB
ijtc-1421	126	3	is	be	AUX
ijtc-1421	126	4	the	the	DET
ijtc-1421	126	5	equation	equation	NOUN
ijtc-1421	126	6	of	of	ADP
ijtc-1421	126	7	multiple	multiple	ADJ
ijtc-1421	126	8	linear	linear	ADJ
ijtc-1421	126	9	regression	regression	NOUN
ijtc-1421	126	10	in	in	ADP
ijtc-1421	126	11	this	this	DET
ijtc-1421	126	12	study	study	NOUN
ijtc-1421	126	13	,	,	PUNCT
ijtc-1421	126	14	namely	namely	ADV
ijtc-1421	126	15	:	:	PUNCT
ijtc-1421	126	16	y=	y=	NUM
ijtc-1421	126	17	a	a	DET
ijtc-1421	126	18	+	+	X
ijtc-1421	127	1	b1x1	b1x1	NOUN
ijtc-1421	127	2	+	+	ADJ
ijtc-1421	127	3	b2x2	b2x2	ADP
ijtc-1421	127	4	+	+	ADJ
ijtc-1421	127	5	b3x3	b3x3	NOUN
ijtc-1421	127	6	information	information	NOUN
ijtc-1421	127	7	:	:	PUNCT
ijtc-1421	128	1	y	y	NOUN
ijtc-1421	128	2	=	=	PUNCT
ijtc-1421	128	3	investment	investment	NOUN
ijtc-1421	128	4	efficiency	efficiency	NOUN
ijtc-1421	128	5	x1	x1	NOUN
ijtc-1421	128	6	=	=	SYM
ijtc-1421	128	7	accrual	accrual	ADJ
ijtc-1421	128	8	quality	quality	NOUN
ijtc-1421	128	9	x2	x2	NOUN
ijtc-1421	129	1	=	=	PUNCT
ijtc-1421	129	2	accounting	account	VERB
ijtc-1421	129	3	conservatism	conservatism	NOUN
ijtc-1421	129	4	x3	x3	NOUN
ijtc-1421	129	5	=	=	SYM
ijtc-1421	129	6	debt	debt	NOUN
ijtc-1421	129	7	maturity	maturity	NOUN
ijtc-1421	129	8	a	a	DET
ijtc-1421	129	9	=	=	NUM
ijtc-1421	129	10	constants	constant	NOUN
ijtc-1421	129	11	result	result	VERB
ijtc-1421	129	12	and	and	CCONJ
ijtc-1421	129	13	discussion	discussion	VERB
ijtc-1421	129	14	the	the	DET
ijtc-1421	129	15	focus	focus	NOUN
ijtc-1421	129	16	of	of	ADP
ijtc-1421	129	17	this	this	DET
ijtc-1421	129	18	investigation	investigation	NOUN
ijtc-1421	129	19	pertains	pertain	VERB
ijtc-1421	129	20	to	to	ADP
ijtc-1421	129	21	the	the	DET
ijtc-1421	129	22	sector	sector	NOUN
ijtc-1421	129	23	of	of	ADP
ijtc-1421	129	24	consumer	consumer	NOUN
ijtc-1421	129	25	non	non	ADJ
ijtc-1421	129	26	-	-	ADJ
ijtc-1421	129	27	cyclical	cyclical	ADJ
ijtc-1421	129	28	corporations	corporation	NOUN
ijtc-1421	129	29	that	that	PRON
ijtc-1421	129	30	are	be	AUX
ijtc-1421	129	31	publicly	publicly	ADV
ijtc-1421	129	32	traded	trade	VERB
ijtc-1421	129	33	on	on	ADP
ijtc-1421	129	34	the	the	DET
ijtc-1421	129	35	indonesia	indonesia	PROPN
ijtc-1421	129	36	stock	stock	PROPN
ijtc-1421	129	37	exchange	exchange	PROPN
ijtc-1421	129	38	during	during	ADP
ijtc-1421	129	39	the	the	DET
ijtc-1421	129	40	period	period	NOUN
ijtc-1421	129	41	spanning	span	VERB
ijtc-1421	129	42	from	from	ADP
ijtc-1421	129	43	2019	2019	NUM
ijtc-1421	129	44	to	to	ADP
ijtc-1421	129	45	2021	2021	NUM
ijtc-1421	129	46	.	.	PUNCT
ijtc-1421	130	1	consumer	consumer	NOUN
ijtc-1421	130	2	non	non	ADJ
ijtc-1421	130	3	-	-	ADJ
ijtc-1421	130	4	cyclicals	cyclical	NOUN
ijtc-1421	130	5	sector	sector	NOUN
ijtc-1421	130	6	companies	company	NOUN
ijtc-1421	130	7	are	be	AUX
ijtc-1421	130	8	primary	primary	ADJ
ijtc-1421	130	9	consumer	consumer	NOUN
ijtc-1421	130	10	goods	good	NOUN
ijtc-1421	130	11	sector	sector	NOUN
ijtc-1421	130	12	companies	company	NOUN
ijtc-1421	130	13	,	,	PUNCT
ijtc-1421	130	14	including	include	VERB
ijtc-1421	130	15	enterprises	enterprise	NOUN
ijtc-1421	130	16	that	that	PRON
ijtc-1421	130	17	manufacture	manufacture	VERB
ijtc-1421	130	18	or	or	CCONJ
ijtc-1421	130	19	disseminate	disseminate	VERB
ijtc-1421	130	20	products	product	NOUN
ijtc-1421	130	21	and	and	CCONJ
ijtc-1421	130	22	services	service	NOUN
ijtc-1421	130	23	typically	typically	ADV
ijtc-1421	130	24	marketed	market	VERB
ijtc-1421	130	25	to	to	ADP
ijtc-1421	130	26	consumers	consumer	NOUN
ijtc-1421	130	27	for	for	ADP
ijtc-1421	130	28	essential	essential	ADJ
ijtc-1421	130	29	goods	good	NOUN
ijtc-1421	130	30	,	,	PUNCT
ijtc-1421	130	31	thereby	thereby	ADV
ijtc-1421	130	32	rendering	render	VERB
ijtc-1421	130	33	them	they	PRON
ijtc-1421	130	34	relatively	relatively	ADV
ijtc-1421	130	35	insulated	insulate	VERB
ijtc-1421	130	36	from	from	ADP
ijtc-1421	130	37	fluctuations	fluctuation	NOUN
ijtc-1421	130	38	in	in	ADP
ijtc-1421	130	39	economic	economic	ADJ
ijtc-1421	130	40	growth	growth	NOUN
ijtc-1421	130	41	.	.	PUNCT
ijtc-1421	131	1	for	for	ADP
ijtc-1421	131	2	example	example	NOUN
ijtc-1421	131	3	,	,	PUNCT
ijtc-1421	131	4	primary	primary	ADJ
ijtc-1421	131	5	goods	good	NOUN
ijtc-1421	131	6	retail	retail	ADJ
ijtc-1421	131	7	companies	company	NOUN
ijtc-1421	131	8	,	,	PUNCT
ijtc-1421	131	9	food	food	NOUN
ijtc-1421	131	10	stores	store	NOUN
ijtc-1421	131	11	,	,	PUNCT
ijtc-1421	131	12	and	and	CCONJ
ijtc-1421	131	13	drug	drug	NOUN
ijtc-1421	131	14	stores	store	NOUN
ijtc-1421	131	15	.	.	PUNCT
ijtc-1421	132	1	the	the	DET
ijtc-1421	132	2	sample	sample	NOUN
ijtc-1421	132	3	in	in	ADP
ijtc-1421	132	4	this	this	DET
ijtc-1421	132	5	study	study	NOUN
ijtc-1421	132	6	that	that	PRON
ijtc-1421	132	7	met	meet	VERB
ijtc-1421	132	8	the	the	DET
ijtc-1421	132	9	criteria	criterion	NOUN
ijtc-1421	132	10	comprised	comprise	VERB
ijtc-1421	132	11	32	32	NUM
ijtc-1421	132	12	companies	company	NOUN
ijtc-1421	132	13	.	.	PUNCT
ijtc-1421	133	1	several	several	ADJ
ijtc-1421	133	2	tests	test	NOUN
ijtc-1421	133	3	were	be	AUX
ijtc-1421	133	4	conducted	conduct	VERB
ijtc-1421	133	5	to	to	PART
ijtc-1421	133	6	determine	determine	VERB
ijtc-1421	133	7	the	the	DET
ijtc-1421	133	8	feasibility	feasibility	NOUN
ijtc-1421	133	9	of	of	ADP
ijtc-1421	133	10	the	the	DET
ijtc-1421	133	11	data	datum	NOUN
ijtc-1421	133	12	,	,	PUNCT
ijtc-1421	133	13	among	among	ADP
ijtc-1421	133	14	others	other	NOUN
ijtc-1421	133	15	.	.	PUNCT
ijtc-1421	134	1	normality	normality	NOUN
ijtc-1421	134	2	test	test	NOUN
ijtc-1421	134	3	the	the	DET
ijtc-1421	134	4	assessment	assessment	NOUN
ijtc-1421	134	5	of	of	ADP
ijtc-1421	134	6	normality	normality	NOUN
ijtc-1421	134	7	aims	aim	NOUN
ijtc-1421	134	8	to	to	PART
ijtc-1421	134	9	determine	determine	VERB
ijtc-1421	134	10	whether	whether	SCONJ
ijtc-1421	134	11	the	the	DET
ijtc-1421	134	12	confounding	confound	VERB
ijtc-1421	134	13	variables	variable	NOUN
ijtc-1421	134	14	or	or	CCONJ
ijtc-1421	134	15	residuals	residual	NOUN
ijtc-1421	134	16	within	within	ADP
ijtc-1421	134	17	the	the	DET
ijtc-1421	134	18	regression	regression	NOUN
ijtc-1421	134	19	framework	framework	NOUN
ijtc-1421	134	20	conform	conform	VERB
ijtc-1421	134	21	to	to	ADP
ijtc-1421	134	22	a	a	DET
ijtc-1421	134	23	normal	normal	ADJ
ijtc-1421	134	24	distribution	distribution	NOUN
ijtc-1421	134	25	(	(	PUNCT
ijtc-1421	134	26	ghozali	ghozali	ADJ
ijtc-1421	134	27	,	,	PUNCT
ijtc-1421	134	28	2018	2018	NUM
ijtc-1421	134	29	)	)	PUNCT
ijtc-1421	134	30	.	.	PUNCT
ijtc-1421	135	1	the	the	DET
ijtc-1421	135	2	normality	normality	NOUN
ijtc-1421	135	3	assessments	assessment	NOUN
ijtc-1421	135	4	employed	employ	VERB
ijtc-1421	135	5	in	in	ADP
ijtc-1421	135	6	this	this	DET
ijtc-1421	135	7	investigation	investigation	NOUN
ijtc-1421	135	8	include	include	VERB
ijtc-1421	135	9	the	the	DET
ijtc-1421	135	10	probability	probability	NOUN
ijtc-1421	135	11	plot	plot	NOUN
ijtc-1421	135	12	(	(	PUNCT
ijtc-1421	135	13	p	p	NOUN
ijtc-1421	135	14	-	-	PUNCT
ijtc-1421	135	15	p	p	ADJ
ijtc-1421	135	16	)	)	PUNCT
ijtc-1421	135	17	normality	normality	NOUN
ijtc-1421	135	18	test	test	NOUN
ijtc-1421	135	19	and	and	CCONJ
ijtc-1421	135	20	the	the	DET
ijtc-1421	135	21	kolmogorov	kolmogorov	PROPN
ijtc-1421	135	22	-	-	PUNCT
ijtc-1421	135	23	smirnov	smirnov	NOUN
ijtc-1421	135	24	(	(	PUNCT
ijtc-1421	135	25	k	k	NOUN
ijtc-1421	135	26	-	-	PUNCT
ijtc-1421	135	27	s	s	NOUN
ijtc-1421	135	28	)	)	PUNCT
ijtc-1421	135	29	non	non	ADJ
ijtc-1421	135	30	-	-	ADJ
ijtc-1421	135	31	parametric	parametric	ADJ
ijtc-1421	135	32	statistical	statistical	ADJ
ijtc-1421	135	33	test	test	NOUN
ijtc-1421	135	34	.	.	PUNCT
ijtc-1421	136	1	following	follow	VERB
ijtc-1421	136	2	the	the	DET
ijtc-1421	136	3	successful	successful	ADJ
ijtc-1421	136	4	completion	completion	NOUN
ijtc-1421	136	5	of	of	ADP
ijtc-1421	136	6	the	the	DET
ijtc-1421	136	7	normality	normality	NOUN
ijtc-1421	136	8	evaluations	evaluation	NOUN
ijtc-1421	136	9	with	with	ADP
ijtc-1421	136	10	the	the	DET
ijtc-1421	136	11	results	result	NOUN
ijtc-1421	136	12	:	:	PUNCT
ijtc-1421	136	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1421	136	14	the	the	DET
ijtc-1421	136	15	influence	influence	NOUN
ijtc-1421	136	16	of	of	ADP
ijtc-1421	136	17	accrual	accrual	ADJ
ijtc-1421	136	18	quality	quality	NOUN
ijtc-1421	136	19	,	,	PUNCT
ijtc-1421	136	20	accounting	account	VERB
ijtc-1421	136	21	conservatism	conservatism	NOUN
ijtc-1421	136	22	and	and	CCONJ
ijtc-1421	136	23	debt	debt	NOUN
ijtc-1421	136	24	maturity	maturity	NOUN
ijtc-1421	136	25	on	on	ADP
ijtc-1421	136	26	investment	investment	NOUN
ijtc-1421	136	27	efficiency	efficiency	NOUN
ijtc-1421	136	28	in	in	ADP
ijtc-1421	136	29	consumer	consumer	NOUN
ijtc-1421	136	30	sector	sector	NOUN
ijtc-1421	136	31	companies	company	NOUN
ijtc-1421	136	32	in	in	ADP
ijtc-1421	136	33	indonesia	indonesia	PROPN
ijtc-1421	136	34	rosaliana	rosaliana	PROPN
ijtc-1421	136	35	9	9	NUM
ijtc-1421	136	36	|	|	ADV
ijtc-1421	136	37	ilomata	ilomata	PROPN
ijtc-1421	136	38	international	international	ADJ
ijtc-1421	136	39	journal	journal	NOUN
ijtc-1421	136	40	of	of	ADP
ijtc-1421	136	41	tax	tax	PROPN
ijtc-1421	136	42	&	&	CCONJ
ijtc-1421	136	43	accounting	accounting	PROPN
ijtc-1421	136	44	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1421	136	45	figure	figure	NOUN
ijtc-1421	136	46	2	2	NUM
ijtc-1421	136	47	.	.	PUNCT
ijtc-1421	137	1	pp	pp	ADP
ijtc-1421	137	2	normality	normality	NOUN
ijtc-1421	137	3	test	test	NOUN
ijtc-1421	137	4	autocorrelation	autocorrelation	NOUN
ijtc-1421	137	5	test	test	NOUN
ijtc-1421	137	6	the	the	DET
ijtc-1421	137	7	autocorrelation	autocorrelation	NOUN
ijtc-1421	137	8	test	test	NOUN
ijtc-1421	137	9	seeks	seek	VERB
ijtc-1421	137	10	to	to	PART
ijtc-1421	137	11	determine	determine	VERB
ijtc-1421	137	12	if	if	SCONJ
ijtc-1421	137	13	there	there	PRON
ijtc-1421	137	14	is	be	VERB
ijtc-1421	137	15	a	a	DET
ijtc-1421	137	16	relationship	relationship	NOUN
ijtc-1421	137	17	between	between	ADP
ijtc-1421	137	18	the	the	DET
ijtc-1421	137	19	error	error	NOUN
ijtc-1421	137	20	disturbances	disturbance	NOUN
ijtc-1421	137	21	in	in	ADP
ijtc-1421	137	22	the	the	DET
ijtc-1421	137	23	current	current	ADJ
ijtc-1421	137	24	period	period	NOUN
ijtc-1421	137	25	and	and	CCONJ
ijtc-1421	137	26	those	those	PRON
ijtc-1421	137	27	in	in	ADP
ijtc-1421	137	28	the	the	DET
ijtc-1421	137	29	preceding	precede	VERB
ijtc-1421	137	30	period	period	NOUN
ijtc-1421	137	31	within	within	ADP
ijtc-1421	137	32	the	the	DET
ijtc-1421	137	33	regression	regression	NOUN
ijtc-1421	137	34	model	model	NOUN
ijtc-1421	137	35	.	.	PUNCT
ijtc-1421	138	1	(	(	PUNCT
ijtc-1421	138	2	ghozali	ghozali	VERB
ijtc-1421	138	3	,	,	PUNCT
ijtc-1421	138	4	2018	2018	NUM
ijtc-1421	138	5	)	)	PUNCT
ijtc-1421	138	6	.	.	PUNCT
ijtc-1421	139	1	table	table	NOUN
ijtc-1421	139	2	1	1	NUM
ijtc-1421	139	3	.	.	PUNCT
ijtc-1421	139	4	model	model	PROPN
ijtc-1421	139	5	summary	summary	PROPN
ijtc-1421	139	6	source	source	NOUN
ijtc-1421	139	7	:	:	PUNCT
ijtc-1421	139	8	data	datum	NOUN
ijtc-1421	139	9	processed	process	VERB
ijtc-1421	139	10	,	,	PUNCT
ijtc-1421	139	11	2024	2024	NUM
ijtc-1421	139	12	based	base	VERB
ijtc-1421	139	13	on	on	ADP
ijtc-1421	139	14	the	the	DET
ijtc-1421	139	15	value	value	NOUN
ijtc-1421	139	16	of	of	ADP
ijtc-1421	139	17	k	k	PROPN
ijtc-1421	139	18	=	=	SYM
ijtc-1421	139	19	3	3	NUM
ijtc-1421	139	20	and	and	CCONJ
ijtc-1421	139	21	n	n	NOUN
ijtc-1421	139	22	=	=	NUM
ijtc-1421	139	23	132	132	NUM
ijtc-1421	139	24	,	,	PUNCT
ijtc-1421	139	25	the	the	DET
ijtc-1421	139	26	du	du	NOUN
ijtc-1421	139	27	value	value	NOUN
ijtc-1421	139	28	for	for	ADP
ijtc-1421	139	29	this	this	DET
ijtc-1421	139	30	regression	regression	NOUN
ijtc-1421	139	31	model	model	NOUN
ijtc-1421	139	32	shown	show	VERB
ijtc-1421	139	33	in	in	ADP
ijtc-1421	139	34	the	the	DET
ijtc-1421	139	35	durbin	durbin	ADJ
ijtc-1421	139	36	-	-	PUNCT
ijtc-1421	139	37	watson	watson	NOUN
ijtc-1421	139	38	table	table	NOUN
ijtc-1421	139	39	with	with	ADP
ijtc-1421	139	40	a	a	DET
ijtc-1421	139	41	value	value	NOUN
ijtc-1421	139	42	of	of	ADP
ijtc-1421	139	43	α	α	NOUN
ijtc-1421	139	44	=	=	SYM
ijtc-1421	139	45	5	5	NUM
ijtc-1421	139	46	%	%	NOUN
ijtc-1421	139	47	then	then	ADV
ijtc-1421	139	48	the	the	DET
ijtc-1421	139	49	du	du	PROPN
ijtc-1421	139	50	value	value	NOUN
ijtc-1421	139	51	is	be	AUX
ijtc-1421	139	52	obtained	obtain	VERB
ijtc-1421	139	53	as	as	ADP
ijtc-1421	139	54	1.7691	1.7691	NUM
ijtc-1421	139	55	.	.	PUNCT
ijtc-1421	140	1	the	the	DET
ijtc-1421	140	2	durbin	durbin	PROPN
ijtc-1421	140	3	watson	watson	PROPN
ijtc-1421	140	4	value	value	NOUN
ijtc-1421	140	5	in	in	ADP
ijtc-1421	140	6	this	this	DET
ijtc-1421	140	7	regression	regression	NOUN
ijtc-1421	140	8	model	model	NOUN
ijtc-1421	140	9	is	be	AUX
ijtc-1421	140	10	between	between	ADP
ijtc-1421	140	11	the	the	DET
ijtc-1421	140	12	du	du	PROPN
ijtc-1421	140	13	statistic	statistic	PROPN
ijtc-1421	140	14	and	and	CCONJ
ijtc-1421	140	15	(	(	PUNCT
ijtc-1421	140	16	4	4	NUM
ijtc-1421	140	17	-	-	PUNCT
ijtc-1421	140	18	du	du	NOUN
ijtc-1421	140	19	)	)	PUNCT
ijtc-1421	140	20	which	which	PRON
ijtc-1421	140	21	is	be	AUX
ijtc-1421	140	22	2.2309	2.2309	NUM
ijtc-1421	140	23	.	.	PUNCT
ijtc-1421	141	1	therefore	therefore	ADV
ijtc-1421	141	2	,	,	PUNCT
ijtc-1421	141	3	it	it	PRON
ijtc-1421	141	4	can	can	AUX
ijtc-1421	141	5	be	be	AUX
ijtc-1421	141	6	stated	state	VERB
ijtc-1421	141	7	that	that	SCONJ
ijtc-1421	141	8	this	this	DET
ijtc-1421	141	9	regression	regression	NOUN
ijtc-1421	141	10	model	model	NOUN
ijtc-1421	141	11	does	do	AUX
ijtc-1421	141	12	not	not	PART
ijtc-1421	141	13	exhibit	exhibit	VERB
ijtc-1421	141	14	autocorrelation	autocorrelation	NOUN
ijtc-1421	141	15	symptoms	symptom	NOUN
ijtc-1421	141	16	between	between	ADP
ijtc-1421	141	17	one	one	NUM
ijtc-1421	141	18	residual	residual	ADJ
ijtc-1421	141	19	variable	variable	NOUN
ijtc-1421	141	20	and	and	CCONJ
ijtc-1421	141	21	another	another	PRON
ijtc-1421	141	22	(	(	PUNCT
ijtc-1421	141	23	1.7691	1.7691	NUM
ijtc-1421	141	24	<	<	NOUN
ijtc-1421	141	25	1.616<2.2309	1.616<2.2309	NUM
ijtc-1421	141	26	)	)	PUNCT
ijtc-1421	141	27	.	.	PUNCT
ijtc-1421	142	1	mulitycollinearity	mulitycollinearity	PROPN
ijtc-1421	142	2	test	test	NOUN
ijtc-1421	142	3	the	the	DET
ijtc-1421	142	4	general	general	ADJ
ijtc-1421	142	5	value	value	NOUN
ijtc-1421	142	6	used	use	VERB
ijtc-1421	142	7	is	be	AUX
ijtc-1421	142	8	a	a	DET
ijtc-1421	142	9	tolerance	tolerance	NOUN
ijtc-1421	142	10	value	value	NOUN
ijtc-1421	142	11	of	of	ADP
ijtc-1421	142	12	0.10	0.10	NUM
ijtc-1421	142	13	or	or	CCONJ
ijtc-1421	142	14	equal	equal	ADJ
ijtc-1421	142	15	to	to	ADP
ijtc-1421	142	16	a	a	DET
ijtc-1421	142	17	vif	vif	NOUN
ijtc-1421	142	18	value	value	NOUN
ijtc-1421	142	19	>	>	X
ijtc-1421	142	20	10	10	NUM
ijtc-1421	142	21	,	,	PUNCT
ijtc-1421	142	22	so	so	SCONJ
ijtc-1421	142	23	data	datum	NOUN
ijtc-1421	142	24	unaffected	unaffected	ADJ
ijtc-1421	142	25	by	by	ADP
ijtc-1421	142	26	multicollinearity	multicollinearity	NOUN
ijtc-1421	142	27	must	must	AUX
ijtc-1421	142	28	have	have	VERB
ijtc-1421	142	29	a	a	DET
ijtc-1421	142	30	tolerance	tolerance	NOUN
ijtc-1421	142	31	value	value	NOUN
ijtc-1421	142	32	<	<	X
ijtc-1421	142	33	0.10	0.10	NUM
ijtc-1421	142	34	or	or	CCONJ
ijtc-1421	142	35	vif	vif	X
ijtc-1421	142	36	>	>	X
ijtc-1421	142	37	10	10	NUM
ijtc-1421	142	38	.	.	PUNCT
ijtc-1421	143	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1421	143	2	the	the	DET
ijtc-1421	143	3	influence	influence	NOUN
ijtc-1421	143	4	of	of	ADP
ijtc-1421	143	5	accrual	accrual	ADJ
ijtc-1421	143	6	quality	quality	NOUN
ijtc-1421	143	7	,	,	PUNCT
ijtc-1421	143	8	accounting	account	VERB
ijtc-1421	143	9	conservatism	conservatism	NOUN
ijtc-1421	143	10	and	and	CCONJ
ijtc-1421	143	11	debt	debt	NOUN
ijtc-1421	143	12	maturity	maturity	NOUN
ijtc-1421	143	13	on	on	ADP
ijtc-1421	143	14	investment	investment	NOUN
ijtc-1421	143	15	efficiency	efficiency	NOUN
ijtc-1421	143	16	in	in	ADP
ijtc-1421	143	17	consumer	consumer	NOUN
ijtc-1421	143	18	sector	sector	NOUN
ijtc-1421	143	19	companies	company	NOUN
ijtc-1421	143	20	in	in	ADP
ijtc-1421	143	21	indonesia	indonesia	PROPN
ijtc-1421	143	22	rosaliana	rosaliana	PROPN
ijtc-1421	143	23	10	10	NUM
ijtc-1421	143	24	|	|	ADV
ijtc-1421	143	25	ilomata	ilomata	PROPN
ijtc-1421	143	26	international	international	ADJ
ijtc-1421	143	27	journal	journal	NOUN
ijtc-1421	143	28	of	of	ADP
ijtc-1421	143	29	tax	tax	PROPN
ijtc-1421	143	30	&	&	CCONJ
ijtc-1421	143	31	accounting	account	VERB
ijtc-1421	143	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1421	143	33	table	table	NOUN
ijtc-1421	143	34	2	2	NUM
ijtc-1421	143	35	.	.	X
ijtc-1421	143	36	mulitycollinearity	mulitycollinearity	PROPN
ijtc-1421	143	37	test	test	PROPN
ijtc-1421	143	38	wca	wca	PROPN
ijtc-1421	143	39	has	have	VERB
ijtc-1421	143	40	a	a	DET
ijtc-1421	143	41	tolerance	tolerance	NOUN
ijtc-1421	143	42	value	value	NOUN
ijtc-1421	143	43	>	>	X
ijtc-1421	143	44	0.10	0.10	NUM
ijtc-1421	143	45	which	which	PRON
ijtc-1421	143	46	is	be	AUX
ijtc-1421	143	47	0.948	0.948	NUM
ijtc-1421	143	48	and	and	CCONJ
ijtc-1421	143	49	a	a	DET
ijtc-1421	143	50	vif	vif	NOUN
ijtc-1421	143	51	value	value	NOUN
ijtc-1421	143	52	<	<	X
ijtc-1421	143	53	10	10	NUM
ijtc-1421	143	54	which	which	PRON
ijtc-1421	143	55	is	be	AUX
ijtc-1421	143	56	1.002	1.002	NUM
ijtc-1421	143	57	.	.	PUNCT
ijtc-1421	144	1	noac	noac	PROPN
ijtc-1421	144	2	has	have	VERB
ijtc-1421	144	3	a	a	DET
ijtc-1421	144	4	tolerance	tolerance	NOUN
ijtc-1421	144	5	value	value	NOUN
ijtc-1421	144	6	>	>	X
ijtc-1421	144	7	0.10	0.10	NUM
ijtc-1421	144	8	which	which	PRON
ijtc-1421	144	9	is	be	AUX
ijtc-1421	144	10	0.664	0.664	NUM
ijtc-1421	144	11	and	and	CCONJ
ijtc-1421	144	12	a	a	DET
ijtc-1421	144	13	vif	vif	NOUN
ijtc-1421	144	14	value	value	NOUN
ijtc-1421	144	15	<	<	X
ijtc-1421	144	16	10	10	NUM
ijtc-1421	144	17	which	which	PRON
ijtc-1421	144	18	is	be	AUX
ijtc-1421	144	19	1.003	1.003	NUM
ijtc-1421	144	20	.	.	PUNCT
ijtc-1421	145	1	at	at	ADP
ijtc-1421	145	2	the	the	DET
ijtc-1421	145	3	same	same	ADJ
ijtc-1421	145	4	time	time	NOUN
ijtc-1421	145	5	,	,	PUNCT
ijtc-1421	145	6	debt	debt	NOUN
ijtc-1421	145	7	maturity	maturity	NOUN
ijtc-1421	145	8	has	have	VERB
ijtc-1421	145	9	a	a	DET
ijtc-1421	145	10	tolerance	tolerance	NOUN
ijtc-1421	145	11	value	value	NOUN
ijtc-1421	145	12	>	>	X
ijtc-1421	145	13	0.10	0.10	NUM
ijtc-1421	145	14	,	,	PUNCT
ijtc-1421	145	15	0.687	0.687	NUM
ijtc-1421	145	16	,	,	PUNCT
ijtc-1421	145	17	and	and	CCONJ
ijtc-1421	145	18	a	a	DET
ijtc-1421	145	19	vif	vif	NOUN
ijtc-1421	145	20	value	value	NOUN
ijtc-1421	145	21	<	<	X
ijtc-1421	145	22	10	10	NUM
ijtc-1421	145	23	,	,	PUNCT
ijtc-1421	145	24	1.003	1.003	NUM
ijtc-1421	145	25	.	.	PUNCT
ijtc-1421	146	1	it	it	PRON
ijtc-1421	146	2	can	can	AUX
ijtc-1421	146	3	be	be	AUX
ijtc-1421	146	4	concluded	conclude	VERB
ijtc-1421	146	5	that	that	SCONJ
ijtc-1421	146	6	there	there	PRON
ijtc-1421	146	7	is	be	VERB
ijtc-1421	146	8	no	no	DET
ijtc-1421	146	9	multicollinearity	multicollinearity	NOUN
ijtc-1421	146	10	present	present	NOUN
ijtc-1421	146	11	among	among	ADP
ijtc-1421	146	12	the	the	DET
ijtc-1421	146	13	variables	variable	NOUN
ijtc-1421	146	14	.	.	PUNCT
ijtc-1421	147	1	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1421	147	2	test	test	VERB
ijtc-1421	147	3	the	the	DET
ijtc-1421	147	4	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1421	147	5	test	test	NOUN
ijtc-1421	147	6	aims	aim	VERB
ijtc-1421	147	7	to	to	PART
ijtc-1421	147	8	test	test	VERB
ijtc-1421	147	9	for	for	ADP
ijtc-1421	147	10	differences	difference	NOUN
ijtc-1421	147	11	in	in	ADP
ijtc-1421	147	12	residual	residual	ADJ
ijtc-1421	147	13	variance	variance	NOUN
ijtc-1421	147	14	between	between	ADP
ijtc-1421	147	15	observations	observation	NOUN
ijtc-1421	147	16	(	(	PUNCT
ijtc-1421	147	17	ghozali	ghozali	ADJ
ijtc-1421	147	18	,	,	PUNCT
ijtc-1421	147	19	2018	2018	NUM
ijtc-1421	147	20	)	)	PUNCT
ijtc-1421	147	21	.	.	PUNCT
ijtc-1421	148	1	figure	figure	VERB
ijtc-1421	148	2	3	3	NUM
ijtc-1421	148	3	.	.	PUNCT
ijtc-1421	149	1	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1421	149	2	test	test	VERB
ijtc-1421	149	3	the	the	DET
ijtc-1421	149	4	data	data	NOUN
ijtc-1421	149	5	points	point	NOUN
ijtc-1421	149	6	within	within	ADP
ijtc-1421	149	7	this	this	DET
ijtc-1421	149	8	regression	regression	NOUN
ijtc-1421	149	9	paradigm	paradigm	NOUN
ijtc-1421	149	10	exhibit	exhibit	VERB
ijtc-1421	149	11	a	a	DET
ijtc-1421	149	12	distribution	distribution	NOUN
ijtc-1421	149	13	encompassing	encompass	VERB
ijtc-1421	149	14	values	value	NOUN
ijtc-1421	149	15	superior	superior	ADJ
ijtc-1421	149	16	and	and	CCONJ
ijtc-1421	149	17	inferior	inferior	ADJ
ijtc-1421	149	18	to	to	ADP
ijtc-1421	149	19	the	the	DET
ijtc-1421	149	20	baseline	baseline	NOUN
ijtc-1421	149	21	of	of	ADP
ijtc-1421	149	22	0	0	NUM
ijtc-1421	149	23	on	on	ADP
ijtc-1421	149	24	the	the	DET
ijtc-1421	149	25	y	y	NOUN
ijtc-1421	149	26	-	-	PUNCT
ijtc-1421	149	27	axis	axis	NOUN
ijtc-1421	149	28	.	.	PUNCT
ijtc-1421	150	1	therefore	therefore	ADV
ijtc-1421	150	2	,	,	PUNCT
ijtc-1421	150	3	one	one	PRON
ijtc-1421	150	4	can	can	AUX
ijtc-1421	150	5	deduce	deduce	VERB
ijtc-1421	150	6	that	that	SCONJ
ijtc-1421	150	7	the	the	DET
ijtc-1421	150	8	independent	independent	ADJ
ijtc-1421	150	9	variables	variable	NOUN
ijtc-1421	150	10	integrated	integrate	VERB
ijtc-1421	150	11	into	into	ADP
ijtc-1421	150	12	this	this	DET
ijtc-1421	150	13	study	study	NOUN
ijtc-1421	150	14	's	's	PART
ijtc-1421	150	15	regression	regression	NOUN
ijtc-1421	150	16	model	model	NOUN
ijtc-1421	150	17	lack	lack	NOUN
ijtc-1421	150	18	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1421	150	19	.	.	PUNCT
ijtc-1421	151	1	hypotesis	hypotesis	PROPN
ijtc-1421	151	2	test	test	NOUN
ijtc-1421	151	3	multiple	multiple	ADJ
ijtc-1421	151	4	linear	linear	PROPN
ijtc-1421	151	5	regression	regression	NOUN
ijtc-1421	151	6	test	test	NOUN
ijtc-1421	151	7	then	then	ADV
ijtc-1421	151	8	,	,	PUNCT
ijtc-1421	151	9	the	the	DET
ijtc-1421	151	10	examination	examination	NOUN
ijtc-1421	151	11	was	be	AUX
ijtc-1421	151	12	conducted	conduct	VERB
ijtc-1421	151	13	using	use	VERB
ijtc-1421	151	14	a	a	DET
ijtc-1421	151	15	multiple	multiple	ADJ
ijtc-1421	151	16	linear	linear	ADJ
ijtc-1421	151	17	regression	regression	NOUN
ijtc-1421	151	18	analysis	analysis	NOUN
ijtc-1421	151	19	to	to	PART
ijtc-1421	151	20	determine	determine	VERB
ijtc-1421	151	21	the	the	DET
ijtc-1421	151	22	degree	degree	NOUN
ijtc-1421	151	23	to	to	PART
ijtc-1421	151	24	which	which	PRON
ijtc-1421	151	25	the	the	DET
ijtc-1421	151	26	independent	independent	ADJ
ijtc-1421	151	27	variable	variable	NOUN
ijtc-1421	151	28	influences	influence	VERB
ijtc-1421	151	29	the	the	DET
ijtc-1421	151	30	dependent	dependent	ADJ
ijtc-1421	151	31	variable	variable	NOUN
ijtc-1421	151	32	and	and	CCONJ
ijtc-1421	151	33	the	the	DET
ijtc-1421	151	34	capacity	capacity	NOUN
ijtc-1421	151	35	to	to	PART
ijtc-1421	151	36	predict	predict	VERB
ijtc-1421	151	37	the	the	DET
ijtc-1421	151	38	value	value	NOUN
ijtc-1421	151	39	of	of	ADP
ijtc-1421	151	40	the	the	DET
ijtc-1421	151	41	dependent	dependent	ADJ
ijtc-1421	151	42	variable	variable	NOUN
ijtc-1421	151	43	,	,	PUNCT
ijtc-1421	151	44	assuming	assume	VERB
ijtc-1421	151	45	all	all	DET
ijtc-1421	151	46	values	value	NOUN
ijtc-1421	151	47	of	of	ADP
ijtc-1421	151	48	the	the	DET
ijtc-1421	151	49	independent	independent	ADJ
ijtc-1421	151	50	variables	variable	NOUN
ijtc-1421	151	51	are	be	AUX
ijtc-1421	151	52	unstandardized	unstandardized	ADJ
ijtc-1421	151	53	coefficients	coefficient	NOUN
ijtc-1421	151	54	standardized	standardize	VERB
ijtc-1421	151	55	coefficients	coefficient	NOUN
ijtc-1421	151	56	model	model	NOUN
ijtc-1421	151	57	beta	beta	PROPN
ijtc-1421	151	58	t	t	PROPN
ijtc-1421	151	59	sig	sig	NOUN
ijtc-1421	151	60	tolerance	tolerance	NOUN
ijtc-1421	151	61	vif	vif	X
ijtc-1421	151	62	1	1	NUM
ijtc-1421	151	63	(	(	PUNCT
ijtc-1421	151	64	constant	constant	ADJ
ijtc-1421	151	65	)	)	PUNCT
ijtc-1421	151	66	-0.034	-0.034	NOUN
ijtc-1421	151	67	0.005	0.005	NUM
ijtc-1421	151	68	-6.491	-6.491	SYM
ijtc-1421	151	69	0	0	NUM
ijtc-1421	151	70	wca	wca	NOUN
ijtc-1421	151	71	(	(	PUNCT
ijtc-1421	151	72	x1	x1	PROPN
ijtc-1421	151	73	)	)	PUNCT
ijtc-1421	151	74	0.039	0.039	NUM
ijtc-1421	151	75	0.015	0.015	NUM
ijtc-1421	151	76	0.226	0.226	NUM
ijtc-1421	151	77	2.587	2.587	NUM
ijtc-1421	151	78	0.011	0.011	NUM
ijtc-1421	151	79	0.948	0.948	NUM
ijtc-1421	151	80	1.055	1.055	NUM
ijtc-1421	151	81	noac	noac	NOUN
ijtc-1421	151	82	(	(	PUNCT
ijtc-1421	151	83	x2	x2	X
ijtc-1421	151	84	)	)	PUNCT
ijtc-1421	151	85	0.009	0.009	NUM
ijtc-1421	151	86	0.001	0.001	NUM
ijtc-1421	151	87	0.099	0.099	NUM
ijtc-1421	151	88	0.962	0.962	NUM
ijtc-1421	151	89	0.338	0.338	NUM
ijtc-1421	151	90	0.687	0.687	NUM
ijtc-1421	151	91	1.456	1.456	NUM
ijtc-1421	151	92	stdebt	stdebt	NOUN
ijtc-1421	151	93	(	(	PUNCT
ijtc-1421	151	94	x3	x3	ADJ
ijtc-1421	151	95	)	)	PUNCT
ijtc-1421	151	96	0.004	0.004	NUM
ijtc-1421	151	97	0.004	0.004	NUM
ijtc-1421	151	98	0.104	0.104	NUM
ijtc-1421	151	99	0.996	0.996	NUM
ijtc-1421	151	100	0.321	0.321	NUM
ijtc-1421	151	101	0.664	0.664	NUM
ijtc-1421	151	102	1.506	1.506	NUM
ijtc-1421	151	103	b	b	NOUN
ijtc-1421	151	104	std	std	NOUN
ijtc-1421	151	105	error	error	NOUN
ijtc-1421	151	106	collinearity	collinearity	NOUN
ijtc-1421	151	107	statistics	statistic	NOUN
ijtc-1421	151	108	coefficients	coefficient	VERB
ijtc-1421	151	109	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1421	151	110	the	the	DET
ijtc-1421	151	111	influence	influence	NOUN
ijtc-1421	151	112	of	of	ADP
ijtc-1421	151	113	accrual	accrual	ADJ
ijtc-1421	151	114	quality	quality	NOUN
ijtc-1421	151	115	,	,	PUNCT
ijtc-1421	151	116	accounting	account	VERB
ijtc-1421	151	117	conservatism	conservatism	NOUN
ijtc-1421	151	118	and	and	CCONJ
ijtc-1421	151	119	debt	debt	NOUN
ijtc-1421	151	120	maturity	maturity	NOUN
ijtc-1421	151	121	on	on	ADP
ijtc-1421	151	122	investment	investment	NOUN
ijtc-1421	151	123	efficiency	efficiency	NOUN
ijtc-1421	151	124	in	in	ADP
ijtc-1421	151	125	consumer	consumer	NOUN
ijtc-1421	151	126	sector	sector	NOUN
ijtc-1421	151	127	companies	company	NOUN
ijtc-1421	151	128	in	in	ADP
ijtc-1421	151	129	indonesia	indonesia	PROPN
ijtc-1421	151	130	rosaliana	rosaliana	PROPN
ijtc-1421	151	131	11	11	NUM
ijtc-1421	151	132	|	|	ADV
ijtc-1421	151	133	ilomata	ilomata	PROPN
ijtc-1421	151	134	international	international	ADJ
ijtc-1421	151	135	journal	journal	NOUN
ijtc-1421	151	136	of	of	ADP
ijtc-1421	151	137	tax	tax	PROPN
ijtc-1421	151	138	&	&	CCONJ
ijtc-1421	151	139	accounting	account	VERB
ijtc-1421	151	140	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1421	151	141	accessible	accessible	ADJ
ijtc-1421	151	142	.	.	PUNCT
ijtc-1421	152	1	the	the	DET
ijtc-1421	152	2	findings	finding	NOUN
ijtc-1421	152	3	of	of	ADP
ijtc-1421	152	4	the	the	DET
ijtc-1421	152	5	multiple	multiple	ADJ
ijtc-1421	152	6	linear	linear	ADJ
ijtc-1421	152	7	regression	regression	NOUN
ijtc-1421	152	8	analysis	analysis	NOUN
ijtc-1421	152	9	are	be	AUX
ijtc-1421	152	10	presented	present	VERB
ijtc-1421	152	11	in	in	ADP
ijtc-1421	152	12	the	the	DET
ijtc-1421	152	13	subsequent	subsequent	ADJ
ijtc-1421	152	14	table	table	NOUN
ijtc-1421	152	15	:	:	PUNCT
ijtc-1421	152	16	table	table	NOUN
ijtc-1421	152	17	3	3	NUM
ijtc-1421	152	18	.	.	PUNCT
ijtc-1421	152	19	multiple	multiple	ADJ
ijtc-1421	152	20	linear	linear	PROPN
ijtc-1421	152	21	regression	regression	NOUN
ijtc-1421	152	22	test	test	NOUN
ijtc-1421	152	23	based	base	VERB
ijtc-1421	152	24	on	on	ADP
ijtc-1421	152	25	the	the	DET
ijtc-1421	152	26	table	table	NOUN
ijtc-1421	152	27	as	as	SCONJ
ijtc-1421	152	28	mentioned	mention	VERB
ijtc-1421	152	29	above	above	ADV
ijtc-1421	152	30	,	,	PUNCT
ijtc-1421	152	31	the	the	DET
ijtc-1421	152	32	multiple	multiple	ADJ
ijtc-1421	152	33	linear	linear	ADJ
ijtc-1421	152	34	regression	regression	NOUN
ijtc-1421	152	35	model	model	NOUN
ijtc-1421	152	36	that	that	PRON
ijtc-1421	152	37	has	have	AUX
ijtc-1421	152	38	been	be	AUX
ijtc-1421	152	39	established	establish	VERB
ijtc-1421	152	40	is	be	AUX
ijtc-1421	152	41	delineated	delineate	VERB
ijtc-1421	152	42	as	as	SCONJ
ijtc-1421	152	43	follows	follow	VERB
ijtc-1421	152	44	:	:	PUNCT
ijtc-1421	152	45	invst=	invst=	NUM
ijtc-1421	152	46	-0.034	-0.034	PUNCT
ijtc-1421	153	1	+	+	NUM
ijtc-1421	153	2	0.039wca	0.039wca	NOUN
ijtc-1421	153	3	+0.004noac+0.009stdebt	+0.004noac+0.009stdebt	X
ijtc-1421	153	4	from	from	ADP
ijtc-1421	153	5	the	the	DET
ijtc-1421	153	6	above	above	ADJ
ijtc-1421	153	7	multiple	multiple	ADJ
ijtc-1421	153	8	linear	linear	ADJ
ijtc-1421	153	9	regression	regression	NOUN
ijtc-1421	153	10	equation	equation	NOUN
ijtc-1421	153	11	,	,	PUNCT
ijtc-1421	153	12	the	the	DET
ijtc-1421	153	13	following	follow	VERB
ijtc-1421	153	14	interpretation	interpretation	NOUN
ijtc-1421	153	15	can	can	AUX
ijtc-1421	153	16	be	be	AUX
ijtc-1421	153	17	derived	derive	VERB
ijtc-1421	153	18	:	:	PUNCT
ijtc-1421	153	19	a	a	X
ijtc-1421	153	20	)	)	PUNCT
ijtc-1421	153	21	the	the	DET
ijtc-1421	153	22	constant	constant	ADJ
ijtc-1421	153	23	term	term	NOUN
ijtc-1421	153	24	(	(	PUNCT
ijtc-1421	153	25	α	α	NOUN
ijtc-1421	153	26	)	)	PUNCT
ijtc-1421	153	27	of	of	ADP
ijtc-1421	153	28	-0.034	-0.034	PUNCT
ijtc-1421	153	29	indicates	indicate	VERB
ijtc-1421	153	30	that	that	SCONJ
ijtc-1421	153	31	,	,	PUNCT
ijtc-1421	153	32	assuming	assume	VERB
ijtc-1421	153	33	the	the	DET
ijtc-1421	153	34	independent	independent	ADJ
ijtc-1421	153	35	variables	variable	NOUN
ijtc-1421	153	36	—	—	PUNCT
ijtc-1421	153	37	specifically	specifically	ADV
ijtc-1421	153	38	the	the	DET
ijtc-1421	153	39	quality	quality	NOUN
ijtc-1421	153	40	of	of	ADP
ijtc-1421	153	41	financial	financial	ADJ
ijtc-1421	153	42	reporting	reporting	NOUN
ijtc-1421	153	43	,	,	PUNCT
ijtc-1421	153	44	organisational	organisational	ADJ
ijtc-1421	153	45	scale	scale	NOUN
ijtc-1421	153	46	,	,	PUNCT
ijtc-1421	153	47	and	and	CCONJ
ijtc-1421	153	48	debt	debt	NOUN
ijtc-1421	153	49	maturity	maturity	NOUN
ijtc-1421	153	50	—	—	PUNCT
ijtc-1421	153	51	remain	remain	VERB
ijtc-1421	153	52	unchanged	unchanged	ADJ
ijtc-1421	153	53	.	.	PUNCT
ijtc-1421	154	1	the	the	DET
ijtc-1421	154	2	magnitude	magnitude	NOUN
ijtc-1421	154	3	of	of	ADP
ijtc-1421	154	4	investment	investment	NOUN
ijtc-1421	154	5	efficiency	efficiency	NOUN
ijtc-1421	154	6	is	be	AUX
ijtc-1421	154	7	-0.032	-0.032	ADP
ijtc-1421	154	8	.	.	PUNCT
ijtc-1421	155	1	b	b	X
ijtc-1421	155	2	)	)	PUNCT
ijtc-1421	155	3	the	the	DET
ijtc-1421	155	4	variable	variable	NOUN
ijtc-1421	155	5	of	of	ADP
ijtc-1421	155	6	financial	financial	ADJ
ijtc-1421	155	7	report	report	NOUN
ijtc-1421	155	8	quality	quality	NOUN
ijtc-1421	155	9	accrual	accrual	ADJ
ijtc-1421	155	10	quality	quality	NOUN
ijtc-1421	155	11	exhibits	exhibit	VERB
ijtc-1421	155	12	a	a	DET
ijtc-1421	155	13	coefficient	coefficient	NOUN
ijtc-1421	155	14	value	value	NOUN
ijtc-1421	155	15	of	of	ADP
ijtc-1421	155	16	0.039	0.039	NUM
ijtc-1421	155	17	,	,	PUNCT
ijtc-1421	155	18	characterised	characterise	VERB
ijtc-1421	155	19	by	by	ADP
ijtc-1421	155	20	a	a	DET
ijtc-1421	155	21	positive	positive	ADJ
ijtc-1421	155	22	coefficient	coefficient	NOUN
ijtc-1421	155	23	.	.	PUNCT
ijtc-1421	156	1	this	this	DET
ijtc-1421	156	2	positive	positive	ADJ
ijtc-1421	156	3	coefficient	coefficient	NOUN
ijtc-1421	156	4	value	value	NOUN
ijtc-1421	156	5	suggests	suggest	VERB
ijtc-1421	156	6	a	a	DET
ijtc-1421	156	7	unidirectional	unidirectional	ADJ
ijtc-1421	156	8	relationship	relationship	NOUN
ijtc-1421	156	9	between	between	ADP
ijtc-1421	156	10	the	the	DET
ijtc-1421	156	11	independent	independent	ADJ
ijtc-1421	156	12	variable	variable	NOUN
ijtc-1421	156	13	,	,	PUNCT
ijtc-1421	156	14	specifically	specifically	ADV
ijtc-1421	156	15	the	the	DET
ijtc-1421	156	16	quality	quality	NOUN
ijtc-1421	156	17	of	of	ADP
ijtc-1421	156	18	financial	financial	ADJ
ijtc-1421	156	19	reports	report	NOUN
ijtc-1421	156	20	,	,	PUNCT
ijtc-1421	156	21	and	and	CCONJ
ijtc-1421	156	22	the	the	DET
ijtc-1421	156	23	dependent	dependent	ADJ
ijtc-1421	156	24	variable	variable	NOUN
ijtc-1421	156	25	,	,	PUNCT
ijtc-1421	156	26	investment	investment	NOUN
ijtc-1421	156	27	efficiency	efficiency	NOUN
ijtc-1421	156	28	;	;	PUNCT
ijtc-1421	156	29	whereby	whereby	SCONJ
ijtc-1421	156	30	an	an	DET
ijtc-1421	156	31	enhancement	enhancement	NOUN
ijtc-1421	156	32	in	in	ADP
ijtc-1421	156	33	financial	financial	ADJ
ijtc-1421	156	34	reports	report	NOUN
ijtc-1421	156	35	correlates	correlate	VERB
ijtc-1421	156	36	with	with	ADP
ijtc-1421	156	37	an	an	DET
ijtc-1421	156	38	increase	increase	NOUN
ijtc-1421	156	39	in	in	ADP
ijtc-1421	156	40	investment	investment	NOUN
ijtc-1421	156	41	efficiency	efficiency	NOUN
ijtc-1421	156	42	.	.	PUNCT
ijtc-1421	157	1	c	c	X
ijtc-1421	157	2	)	)	PUNCT
ijtc-1421	157	3	the	the	DET
ijtc-1421	157	4	variable	variable	NOUN
ijtc-1421	157	5	representing	represent	VERB
ijtc-1421	157	6	accounting	accounting	NOUN
ijtc-1421	157	7	conservatism	conservatism	NOUN
ijtc-1421	157	8	exhibits	exhibit	VERB
ijtc-1421	157	9	a	a	DET
ijtc-1421	157	10	coefficient	coefficient	NOUN
ijtc-1421	157	11	value	value	NOUN
ijtc-1421	157	12	of	of	ADP
ijtc-1421	157	13	0.004	0.004	NUM
ijtc-1421	157	14	,	,	PUNCT
ijtc-1421	157	15	characterised	characterise	VERB
ijtc-1421	157	16	by	by	ADP
ijtc-1421	157	17	a	a	DET
ijtc-1421	157	18	positive	positive	ADJ
ijtc-1421	157	19	coefficient	coefficient	NOUN
ijtc-1421	157	20	.	.	PUNCT
ijtc-1421	158	1	a	a	DET
ijtc-1421	158	2	positive	positive	ADJ
ijtc-1421	158	3	coefficient	coefficient	NOUN
ijtc-1421	158	4	value	value	NOUN
ijtc-1421	158	5	signifies	signify	VERB
ijtc-1421	158	6	a	a	DET
ijtc-1421	158	7	unidirectional	unidirectional	ADJ
ijtc-1421	158	8	relationship	relationship	NOUN
ijtc-1421	158	9	between	between	ADP
ijtc-1421	158	10	the	the	DET
ijtc-1421	158	11	independent	independent	ADJ
ijtc-1421	158	12	variable	variable	NOUN
ijtc-1421	158	13	,	,	PUNCT
ijtc-1421	158	14	specifically	specifically	ADV
ijtc-1421	158	15	accounting	account	VERB
ijtc-1421	158	16	conservatism	conservatism	NOUN
ijtc-1421	158	17	,	,	PUNCT
ijtc-1421	158	18	and	and	CCONJ
ijtc-1421	158	19	the	the	DET
ijtc-1421	158	20	dependent	dependent	ADJ
ijtc-1421	158	21	variable	variable	NOUN
ijtc-1421	158	22	,	,	PUNCT
ijtc-1421	158	23	investment	investment	NOUN
ijtc-1421	158	24	efficiency	efficiency	NOUN
ijtc-1421	158	25	,	,	PUNCT
ijtc-1421	158	26	wherein	wherein	SCONJ
ijtc-1421	158	27	an	an	DET
ijtc-1421	158	28	augmentation	augmentation	NOUN
ijtc-1421	158	29	in	in	ADP
ijtc-1421	158	30	the	the	DET
ijtc-1421	158	31	firm	firm	NOUN
ijtc-1421	158	32	's	's	PART
ijtc-1421	158	33	size	size	NOUN
ijtc-1421	158	34	correlates	correlate	VERB
ijtc-1421	158	35	with	with	ADP
ijtc-1421	158	36	an	an	DET
ijtc-1421	158	37	enhancement	enhancement	NOUN
ijtc-1421	158	38	in	in	ADP
ijtc-1421	158	39	investment	investment	NOUN
ijtc-1421	158	40	efficiency	efficiency	NOUN
ijtc-1421	158	41	.	.	PUNCT
ijtc-1421	159	1	d	d	X
ijtc-1421	159	2	)	)	PUNCT
ijtc-1421	159	3	the	the	DET
ijtc-1421	159	4	variable	variable	NOUN
ijtc-1421	159	5	about	about	ADP
ijtc-1421	159	6	debt	debt	NOUN
ijtc-1421	159	7	maturity	maturity	NOUN
ijtc-1421	159	8	presents	present	VERB
ijtc-1421	159	9	a	a	DET
ijtc-1421	159	10	coefficient	coefficient	NOUN
ijtc-1421	159	11	value	value	NOUN
ijtc-1421	159	12	of	of	ADP
ijtc-1421	159	13	0.011	0.011	NUM
ijtc-1421	159	14	,	,	PUNCT
ijtc-1421	159	15	with	with	ADP
ijtc-1421	159	16	a	a	DET
ijtc-1421	159	17	positive	positive	ADJ
ijtc-1421	159	18	coefficient	coefficient	NOUN
ijtc-1421	159	19	.	.	PUNCT
ijtc-1421	160	1	this	this	DET
ijtc-1421	160	2	positive	positive	ADJ
ijtc-1421	160	3	coefficient	coefficient	NOUN
ijtc-1421	160	4	value	value	NOUN
ijtc-1421	160	5	elucidates	elucidate	VERB
ijtc-1421	160	6	a	a	DET
ijtc-1421	160	7	unidirectional	unidirectional	ADJ
ijtc-1421	160	8	relationship	relationship	NOUN
ijtc-1421	160	9	between	between	ADP
ijtc-1421	160	10	the	the	DET
ijtc-1421	160	11	independent	independent	ADJ
ijtc-1421	160	12	variable	variable	NOUN
ijtc-1421	160	13	,	,	PUNCT
ijtc-1421	160	14	identified	identify	VERB
ijtc-1421	160	15	as	as	ADP
ijtc-1421	160	16	debt	debt	NOUN
ijtc-1421	160	17	maturity	maturity	NOUN
ijtc-1421	160	18	,	,	PUNCT
ijtc-1421	160	19	and	and	CCONJ
ijtc-1421	160	20	the	the	DET
ijtc-1421	160	21	dependent	dependent	ADJ
ijtc-1421	160	22	variable	variable	NOUN
ijtc-1421	160	23	,	,	PUNCT
ijtc-1421	160	24	investment	investment	NOUN
ijtc-1421	160	25	efficiency	efficiency	NOUN
ijtc-1421	160	26	,	,	PUNCT
ijtc-1421	160	27	whereby	whereby	SCONJ
ijtc-1421	160	28	an	an	DET
ijtc-1421	160	29	increase	increase	NOUN
ijtc-1421	160	30	in	in	ADP
ijtc-1421	160	31	the	the	DET
ijtc-1421	160	32	debt	debt	NOUN
ijtc-1421	160	33	maturity	maturity	NOUN
ijtc-1421	160	34	value	value	NOUN
ijtc-1421	160	35	leads	lead	VERB
ijtc-1421	160	36	to	to	ADP
ijtc-1421	160	37	a	a	DET
ijtc-1421	160	38	corresponding	corresponding	ADJ
ijtc-1421	160	39	increase	increase	NOUN
ijtc-1421	160	40	in	in	ADP
ijtc-1421	160	41	the	the	DET
ijtc-1421	160	42	investment	investment	NOUN
ijtc-1421	160	43	efficiency	efficiency	NOUN
ijtc-1421	160	44	value	value	NOUN
ijtc-1421	160	45	.	.	PUNCT
ijtc-1421	161	1	this	this	PRON
ijtc-1421	161	2	implies	imply	VERB
ijtc-1421	161	3	that	that	SCONJ
ijtc-1421	161	4	a	a	DET
ijtc-1421	161	5	unit	unit	NOUN
ijtc-1421	161	6	increase	increase	NOUN
ijtc-1421	161	7	in	in	ADP
ijtc-1421	161	8	debt	debt	NOUN
ijtc-1421	161	9	maturity	maturity	NOUN
ijtc-1421	161	10	will	will	AUX
ijtc-1421	161	11	yield	yield	VERB
ijtc-1421	161	12	an	an	DET
ijtc-1421	161	13	increment	increment	NOUN
ijtc-1421	161	14	in	in	ADP
ijtc-1421	161	15	investment	investment	NOUN
ijtc-1421	161	16	efficiency	efficiency	NOUN
ijtc-1421	161	17	quantified	quantify	VERB
ijtc-1421	161	18	at	at	ADP
ijtc-1421	161	19	0.013	0.013	NUM
ijtc-1421	161	20	.	.	PUNCT
ijtc-1421	162	1	unstandardized	unstandardized	ADJ
ijtc-1421	162	2	coefficients	coefficient	NOUN
ijtc-1421	162	3	b	b	NOUN
ijtc-1421	162	4	std	std	NOUN
ijtc-1421	162	5	error	error	NOUN
ijtc-1421	162	6	1	1	NUM
ijtc-1421	162	7	(	(	PUNCT
ijtc-1421	162	8	constant	constant	ADJ
ijtc-1421	162	9	)	)	PUNCT
ijtc-1421	162	10	-0.034	-0.034	NUM
ijtc-1421	163	1	0.005	0.005	NUM
ijtc-1421	163	2	wca	wca	NOUN
ijtc-1421	163	3	(	(	PUNCT
ijtc-1421	163	4	x1	x1	PROPN
ijtc-1421	163	5	)	)	PUNCT
ijtc-1421	163	6	0.039	0.039	NUM
ijtc-1421	163	7	0.015	0.015	NUM
ijtc-1421	163	8	noac	noac	NOUN
ijtc-1421	163	9	(	(	PUNCT
ijtc-1421	163	10	x2	x2	PROPN
ijtc-1421	163	11	)	)	PUNCT
ijtc-1421	163	12	0.004	0.004	NUM
ijtc-1421	163	13	0.04	0.04	NUM
ijtc-1421	163	14	stdebt	stdebt	NOUN
ijtc-1421	163	15	(	(	PUNCT
ijtc-1421	163	16	x3	x3	ADJ
ijtc-1421	163	17	)	)	PUNCT
ijtc-1421	163	18	0.009	0.009	NUM
ijtc-1421	163	19	0.01	0.01	NUM
ijtc-1421	163	20	model	model	NOUN
ijtc-1421	163	21	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADP
ijtc-1421	163	22	the	the	DET
ijtc-1421	163	23	influence	influence	NOUN
ijtc-1421	163	24	of	of	ADP
ijtc-1421	163	25	accrual	accrual	ADJ
ijtc-1421	163	26	quality	quality	NOUN
ijtc-1421	163	27	,	,	PUNCT
ijtc-1421	163	28	accounting	account	VERB
ijtc-1421	163	29	conservatism	conservatism	NOUN
ijtc-1421	163	30	and	and	CCONJ
ijtc-1421	163	31	debt	debt	NOUN
ijtc-1421	163	32	maturity	maturity	NOUN
ijtc-1421	163	33	on	on	ADP
ijtc-1421	163	34	investment	investment	NOUN
ijtc-1421	163	35	efficiency	efficiency	NOUN
ijtc-1421	163	36	in	in	ADP
ijtc-1421	163	37	consumer	consumer	NOUN
ijtc-1421	163	38	sector	sector	NOUN
ijtc-1421	163	39	companies	company	NOUN
ijtc-1421	163	40	in	in	ADP
ijtc-1421	163	41	indonesia	indonesia	PROPN
ijtc-1421	163	42	rosaliana	rosaliana	PROPN
ijtc-1421	163	43	12	12	NUM
ijtc-1421	163	44	|	|	NOUN
ijtc-1421	163	45	ilomata	ilomata	PROPN
ijtc-1421	163	46	international	international	ADJ
ijtc-1421	163	47	journal	journal	NOUN
ijtc-1421	163	48	of	of	ADP
ijtc-1421	163	49	tax	tax	PROPN
ijtc-1421	163	50	&	&	CCONJ
ijtc-1421	163	51	accounting	account	VERB
ijtc-1421	163	52	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1421	163	53	partial	partial	ADJ
ijtc-1421	163	54	test	test	NOUN
ijtc-1421	163	55	in	in	ADP
ijtc-1421	163	56	terms	term	NOUN
ijtc-1421	163	57	of	of	ADP
ijtc-1421	163	58	its	its	PRON
ijtc-1421	163	59	influence	influence	NOUN
ijtc-1421	163	60	,	,	PUNCT
ijtc-1421	163	61	regression	regression	NOUN
ijtc-1421	163	62	testing	testing	NOUN
ijtc-1421	163	63	utilizing	utilize	VERB
ijtc-1421	163	64	the	the	DET
ijtc-1421	163	65	t	t	NOUN
ijtc-1421	163	66	-	-	PUNCT
ijtc-1421	163	67	test	test	NOUN
ijtc-1421	163	68	with	with	ADP
ijtc-1421	163	69	the	the	DET
ijtc-1421	163	70	taking	taking	NOUN
ijtc-1421	163	71	after	after	ADV
ijtc-1421	163	72	comes	come	VERB
ijtc-1421	163	73	about	about	ADP
ijtc-1421	163	74	:	:	PUNCT
ijtc-1421	163	75	table	table	NOUN
ijtc-1421	163	76	4	4	NUM
ijtc-1421	163	77	.	.	PUNCT
ijtc-1421	164	1	regression	regression	VERB
ijtc-1421	164	2	the	the	DET
ijtc-1421	164	3	financial	financial	ADJ
ijtc-1421	164	4	report	report	NOUN
ijtc-1421	164	5	quality	quality	NOUN
ijtc-1421	164	6	accrual	accrual	ADJ
ijtc-1421	164	7	quality	quality	NOUN
ijtc-1421	164	8	variable	variable	NOUN
ijtc-1421	164	9	in	in	ADP
ijtc-1421	164	10	this	this	DET
ijtc-1421	164	11	regression	regression	NOUN
ijtc-1421	164	12	has	have	VERB
ijtc-1421	164	13	a	a	DET
ijtc-1421	164	14	t	t	NOUN
ijtc-1421	164	15	-	-	PUNCT
ijtc-1421	164	16	value	value	NOUN
ijtc-1421	164	17	of	of	ADP
ijtc-1421	164	18	3.114	3.114	NUM
ijtc-1421	164	19	with	with	ADP
ijtc-1421	164	20	a	a	DET
ijtc-1421	164	21	significance	significance	NOUN
ijtc-1421	164	22	level	level	NOUN
ijtc-1421	164	23	of	of	ADP
ijtc-1421	164	24	0.002	0.002	NUM
ijtc-1421	164	25	.	.	PUNCT
ijtc-1421	165	1	the	the	DET
ijtc-1421	165	2	t	t	NOUN
ijtc-1421	165	3	-	-	PUNCT
ijtc-1421	165	4	value	value	NOUN
ijtc-1421	165	5	in	in	ADP
ijtc-1421	165	6	the	the	DET
ijtc-1421	165	7	variable	variable	NOUN
ijtc-1421	165	8	of	of	ADP
ijtc-1421	165	9	financial	financial	ADJ
ijtc-1421	165	10	report	report	NOUN
ijtc-1421	165	11	quality	quality	NOUN
ijtc-1421	165	12	is	be	AUX
ijtc-1421	165	13	greater	great	ADJ
ijtc-1421	165	14	than	than	ADP
ijtc-1421	165	15	the	the	DET
ijtc-1421	165	16	t	t	NOUN
ijtc-1421	165	17	-	-	PUNCT
ijtc-1421	165	18	table	table	NOUN
ijtc-1421	165	19	,	,	PUNCT
ijtc-1421	165	20	namely	namely	ADV
ijtc-1421	165	21	3.114	3.114	NUM
ijtc-1421	165	22	>	>	SYM
ijtc-1421	165	23	1.9773	1.9773	NUM
ijtc-1421	165	24	and	and	CCONJ
ijtc-1421	165	25	a	a	DET
ijtc-1421	165	26	significance	significance	NOUN
ijtc-1421	165	27	value	value	NOUN
ijtc-1421	165	28	of	of	ADP
ijtc-1421	165	29	0.011	0.011	NUM
ijtc-1421	165	30	<	<	NOUN
ijtc-1421	165	31	0.05	0.05	NUM
ijtc-1421	165	32	.	.	PUNCT
ijtc-1421	166	1	this	this	PRON
ijtc-1421	166	2	shows	show	VERB
ijtc-1421	166	3	that	that	SCONJ
ijtc-1421	166	4	accrual	accrual	ADJ
ijtc-1421	166	5	quality	quality	NOUN
ijtc-1421	166	6	exerts	exert	VERB
ijtc-1421	166	7	an	an	DET
ijtc-1421	166	8	influence	influence	NOUN
ijtc-1421	166	9	on	on	ADP
ijtc-1421	166	10	the	the	DET
ijtc-1421	166	11	efficacy	efficacy	NOUN
ijtc-1421	166	12	of	of	ADP
ijtc-1421	166	13	investment	investment	NOUN
ijtc-1421	166	14	.	.	PUNCT
ijtc-1421	167	1	the	the	DET
ijtc-1421	167	2	findings	finding	NOUN
ijtc-1421	167	3	suggest	suggest	VERB
ijtc-1421	167	4	that	that	SCONJ
ijtc-1421	167	5	elevated	elevated	ADJ
ijtc-1421	167	6	accrual	accrual	ADJ
ijtc-1421	167	7	quality	quality	NOUN
ijtc-1421	167	8	may	may	AUX
ijtc-1421	167	9	facilitate	facilitate	VERB
ijtc-1421	167	10	firms	firm	NOUN
ijtc-1421	167	11	in	in	ADP
ijtc-1421	167	12	judicious	judicious	ADJ
ijtc-1421	167	13	and	and	CCONJ
ijtc-1421	167	14	efficiently	efficiently	ADV
ijtc-1421	167	15	executing	execute	VERB
ijtc-1421	167	16	investments	investment	NOUN
ijtc-1421	167	17	.	.	PUNCT
ijtc-1421	168	1	the	the	DET
ijtc-1421	168	2	caliber	caliber	NOUN
ijtc-1421	168	3	of	of	ADP
ijtc-1421	168	4	financial	financial	ADJ
ijtc-1421	168	5	statements	statement	NOUN
ijtc-1421	168	6	can	can	AUX
ijtc-1421	168	7	mitigate	mitigate	VERB
ijtc-1421	168	8	information	information	NOUN
ijtc-1421	168	9	asymmetry	asymmetry	NOUN
ijtc-1421	168	10	within	within	ADP
ijtc-1421	168	11	the	the	DET
ijtc-1421	168	12	organization	organization	NOUN
ijtc-1421	168	13	.	.	PUNCT
ijtc-1421	169	1	when	when	SCONJ
ijtc-1421	169	2	financial	financial	ADJ
ijtc-1421	169	3	reports	report	NOUN
ijtc-1421	169	4	are	be	AUX
ijtc-1421	169	5	presented	present	VERB
ijtc-1421	169	6	accurately	accurately	ADV
ijtc-1421	169	7	and	and	CCONJ
ijtc-1421	169	8	transparently	transparently	ADV
ijtc-1421	169	9	,	,	PUNCT
ijtc-1421	169	10	investors	investor	NOUN
ijtc-1421	169	11	can	can	AUX
ijtc-1421	169	12	make	make	VERB
ijtc-1421	169	13	more	more	ADV
ijtc-1421	169	14	efficient	efficient	ADJ
ijtc-1421	169	15	investment	investment	NOUN
ijtc-1421	169	16	decisions	decision	NOUN
ijtc-1421	169	17	.	.	PUNCT
ijtc-1421	170	1	accurate	accurate	ADJ
ijtc-1421	170	2	and	and	CCONJ
ijtc-1421	170	3	reliable	reliable	ADJ
ijtc-1421	170	4	information	information	NOUN
ijtc-1421	170	5	in	in	ADP
ijtc-1421	170	6	financial	financial	ADJ
ijtc-1421	170	7	reports	report	NOUN
ijtc-1421	170	8	helps	help	VERB
ijtc-1421	170	9	investors	investor	NOUN
ijtc-1421	170	10	evaluate	evaluate	VERB
ijtc-1421	170	11	company	company	NOUN
ijtc-1421	170	12	performance	performance	NOUN
ijtc-1421	170	13	,	,	PUNCT
ijtc-1421	170	14	investment	investment	NOUN
ijtc-1421	170	15	risk	risk	NOUN
ijtc-1421	170	16	,	,	PUNCT
ijtc-1421	170	17	and	and	CCONJ
ijtc-1421	170	18	general	general	ADJ
ijtc-1421	170	19	growth	growth	NOUN
ijtc-1421	170	20	prospects	prospect	NOUN
ijtc-1421	170	21	.	.	PUNCT
ijtc-1421	171	1	the	the	DET
ijtc-1421	171	2	accounting	account	VERB
ijtc-1421	171	3	conservatism	conservatism	NOUN
ijtc-1421	171	4	variable	variable	NOUN
ijtc-1421	171	5	in	in	ADP
ijtc-1421	171	6	this	this	DET
ijtc-1421	171	7	regression	regression	NOUN
ijtc-1421	171	8	has	have	VERB
ijtc-1421	171	9	a	a	DET
ijtc-1421	171	10	tcount	tcount	NOUN
ijtc-1421	171	11	value	value	NOUN
ijtc-1421	171	12	of	of	ADP
ijtc-1421	171	13	0.996	0.996	NUM
ijtc-1421	171	14	with	with	ADP
ijtc-1421	171	15	a	a	DET
ijtc-1421	171	16	significance	significance	NOUN
ijtc-1421	171	17	level	level	NOUN
ijtc-1421	171	18	of	of	ADP
ijtc-1421	171	19	0.321	0.321	NUM
ijtc-1421	171	20	.	.	PUNCT
ijtc-1421	172	1	the	the	DET
ijtc-1421	172	2	tcount	tcount	NOUN
ijtc-1421	172	3	value	value	NOUN
ijtc-1421	172	4	in	in	ADP
ijtc-1421	172	5	the	the	DET
ijtc-1421	172	6	large	large	ADJ
ijtc-1421	172	7	company	company	NOUN
ijtc-1421	172	8	size	size	NOUN
ijtc-1421	172	9	variable	variable	NOUN
ijtc-1421	172	10	from	from	ADP
ijtc-1421	172	11	ttable	ttable	ADJ
ijtc-1421	172	12	is	be	AUX
ijtc-1421	172	13	0.996	0.996	NUM
ijtc-1421	172	14	<	<	X
ijtc-1421	172	15	1.9773	1.9773	NUM
ijtc-1421	172	16	and	and	CCONJ
ijtc-1421	172	17	a	a	DET
ijtc-1421	172	18	significance	significance	NOUN
ijtc-1421	172	19	value	value	NOUN
ijtc-1421	172	20	of	of	ADP
ijtc-1421	172	21	0.321	0.321	NUM
ijtc-1421	172	22	>	>	X
ijtc-1421	172	23	0.05	0.05	NUM
ijtc-1421	172	24	.	.	PUNCT
ijtc-1421	173	1	this	this	PRON
ijtc-1421	173	2	shows	show	VERB
ijtc-1421	173	3	that	that	SCONJ
ijtc-1421	173	4	accounting	accounting	NOUN
ijtc-1421	173	5	conservatism	conservatism	NOUN
ijtc-1421	173	6	does	do	AUX
ijtc-1421	173	7	not	not	PART
ijtc-1421	173	8	affect	affect	VERB
ijtc-1421	173	9	investment	investment	NOUN
ijtc-1421	173	10	efficiency	efficiency	NOUN
ijtc-1421	173	11	..	..	PUNCT
ijtc-1421	174	1	the	the	DET
ijtc-1421	174	2	debt	debt	NOUN
ijtc-1421	174	3	maturity	maturity	NOUN
ijtc-1421	174	4	variable	variable	NOUN
ijtc-1421	174	5	in	in	ADP
ijtc-1421	174	6	this	this	DET
ijtc-1421	174	7	regression	regression	NOUN
ijtc-1421	174	8	has	have	VERB
ijtc-1421	174	9	a	a	DET
ijtc-1421	174	10	t	t	NOUN
ijtc-1421	174	11	-	-	PUNCT
ijtc-1421	174	12	value	value	NOUN
ijtc-1421	174	13	of	of	ADP
ijtc-1421	174	14	1.754	1.754	NUM
ijtc-1421	174	15	with	with	ADP
ijtc-1421	174	16	a	a	DET
ijtc-1421	174	17	significance	significance	NOUN
ijtc-1421	174	18	level	level	NOUN
ijtc-1421	174	19	of	of	ADP
ijtc-1421	174	20	0.082	0.082	NUM
ijtc-1421	174	21	.	.	PUNCT
ijtc-1421	175	1	the	the	DET
ijtc-1421	175	2	t	t	NOUN
ijtc-1421	175	3	-	-	PUNCT
ijtc-1421	175	4	value	value	NOUN
ijtc-1421	175	5	for	for	ADP
ijtc-1421	175	6	the	the	DET
ijtc-1421	175	7	variable	variable	NOUN
ijtc-1421	175	8	of	of	ADP
ijtc-1421	175	9	debt	debt	NOUN
ijtc-1421	175	10	maturity	maturity	NOUN
ijtc-1421	175	11	exceeds	exceed	VERB
ijtc-1421	175	12	the	the	DET
ijtc-1421	175	13	threshold	threshold	NOUN
ijtc-1421	175	14	established	establish	VERB
ijtc-1421	175	15	by	by	ADP
ijtc-1421	175	16	the	the	DET
ijtc-1421	175	17	t	t	PROPN
ijtc-1421	175	18	table	table	NOUN
ijtc-1421	175	19	,	,	PUNCT
ijtc-1421	175	20	specifically	specifically	ADV
ijtc-1421	175	21	1.754	1.754	NUM
ijtc-1421	175	22	<	<	SYM
ijtc-1421	175	23	1.9773	1.9773	NUM
ijtc-1421	175	24	,	,	PUNCT
ijtc-1421	175	25	accompanied	accompany	VERB
ijtc-1421	175	26	by	by	ADP
ijtc-1421	175	27	a	a	DET
ijtc-1421	175	28	significance	significance	NOUN
ijtc-1421	175	29	level	level	NOUN
ijtc-1421	175	30	of	of	ADP
ijtc-1421	175	31	0.082	0.082	NUM
ijtc-1421	175	32	>	>	PUNCT
ijtc-1421	175	33	0.05	0.05	NUM
ijtc-1421	175	34	.	.	PUNCT
ijtc-1421	176	1	this	this	PRON
ijtc-1421	176	2	indicates	indicate	VERB
ijtc-1421	176	3	that	that	SCONJ
ijtc-1421	176	4	debt	debt	NOUN
ijtc-1421	176	5	maturity	maturity	NOUN
ijtc-1421	176	6	does	do	AUX
ijtc-1421	176	7	not	not	PART
ijtc-1421	176	8	exert	exert	VERB
ijtc-1421	176	9	an	an	DET
ijtc-1421	176	10	influence	influence	NOUN
ijtc-1421	176	11	on	on	ADP
ijtc-1421	176	12	investment	investment	NOUN
ijtc-1421	176	13	efficiency	efficiency	NOUN
ijtc-1421	176	14	.	.	PUNCT
ijtc-1421	177	1	the	the	DET
ijtc-1421	177	2	findings	finding	NOUN
ijtc-1421	177	3	of	of	ADP
ijtc-1421	177	4	this	this	DET
ijtc-1421	177	5	research	research	NOUN
ijtc-1421	177	6	are	be	AUX
ijtc-1421	177	7	corroborated	corroborate	VERB
ijtc-1421	177	8	by	by	ADP
ijtc-1421	177	9	agency	agency	NOUN
ijtc-1421	177	10	theory	theory	NOUN
ijtc-1421	177	11	,	,	PUNCT
ijtc-1421	177	12	which	which	PRON
ijtc-1421	177	13	elucidates	elucidate	VERB
ijtc-1421	177	14	the	the	DET
ijtc-1421	177	15	dynamics	dynamic	NOUN
ijtc-1421	177	16	between	between	ADP
ijtc-1421	177	17	two	two	NUM
ijtc-1421	177	18	entities	entity	NOUN
ijtc-1421	177	19	,	,	PUNCT
ijtc-1421	177	20	namely	namely	ADV
ijtc-1421	177	21	agents	agent	NOUN
ijtc-1421	177	22	and	and	CCONJ
ijtc-1421	177	23	principals	principal	NOUN
ijtc-1421	177	24	.	.	PUNCT
ijtc-1421	178	1	agents	agent	NOUN
ijtc-1421	178	2	serve	serve	VERB
ijtc-1421	178	3	as	as	SCONJ
ijtc-1421	178	4	the	the	DET
ijtc-1421	178	5	parties	party	NOUN
ijtc-1421	178	6	directly	directly	ADV
ijtc-1421	178	7	engaged	engage	VERB
ijtc-1421	178	8	in	in	ADP
ijtc-1421	178	9	the	the	DET
ijtc-1421	178	10	operational	operational	ADJ
ijtc-1421	178	11	activities	activity	NOUN
ijtc-1421	178	12	of	of	ADP
ijtc-1421	178	13	the	the	DET
ijtc-1421	178	14	corporation	corporation	NOUN
ijtc-1421	178	15	.	.	PUNCT
ijtc-1421	179	1	and	and	CCONJ
ijtc-1421	179	2	have	have	AUX
ijtc-1421	179	3	more	more	ADJ
ijtc-1421	179	4	information	information	NOUN
ijtc-1421	179	5	certainly	certainly	ADV
ijtc-1421	179	6	must	must	AUX
ijtc-1421	179	7	oversee	oversee	VERB
ijtc-1421	179	8	the	the	DET
ijtc-1421	179	9	utilization	utilization	NOUN
ijtc-1421	179	10	of	of	ADP
ijtc-1421	179	11	the	the	DET
ijtc-1421	179	12	company	company	NOUN
ijtc-1421	179	13	's	's	PART
ijtc-1421	179	14	indebtedness	indebtedness	NOUN
ijtc-1421	179	15	in	in	ADP
ijtc-1421	179	16	a	a	DET
ijtc-1421	179	17	manner	manner	NOUN
ijtc-1421	179	18	that	that	PRON
ijtc-1421	179	19	is	be	AUX
ijtc-1421	179	20	advantageous	advantageous	ADJ
ijtc-1421	179	21	for	for	SCONJ
ijtc-1421	179	22	the	the	DET
ijtc-1421	179	23	principal	principal	NOUN
ijtc-1421	179	24	is	be	AUX
ijtc-1421	179	25	paramount	paramount	ADJ
ijtc-1421	179	26	.	.	PUNCT
ijtc-1421	180	1	the	the	DET
ijtc-1421	180	2	employment	employment	NOUN
ijtc-1421	180	3	of	of	ADP
ijtc-1421	180	4	short	short	ADJ
ijtc-1421	180	5	-	-	PUNCT
ijtc-1421	180	6	term	term	NOUN
ijtc-1421	180	7	debt	debt	NOUN
ijtc-1421	180	8	is	be	AUX
ijtc-1421	180	9	accompanied	accompany	VERB
ijtc-1421	180	10	by	by	ADP
ijtc-1421	180	11	inherent	inherent	ADJ
ijtc-1421	180	12	risks	risk	NOUN
ijtc-1421	180	13	,	,	PUNCT
ijtc-1421	180	14	especially	especially	ADV
ijtc-1421	180	15	if	if	SCONJ
ijtc-1421	180	16	the	the	DET
ijtc-1421	180	17	company	company	NOUN
ijtc-1421	180	18	can	can	AUX
ijtc-1421	180	19	not	not	PART
ijtc-1421	180	20	renew	renew	VERB
ijtc-1421	180	21	the	the	DET
ijtc-1421	180	22	debt	debt	NOUN
ijtc-1421	180	23	or	or	CCONJ
ijtc-1421	180	24	interest	interest	NOUN
ijtc-1421	180	25	rates	rate	NOUN
ijtc-1421	180	26	rise	rise	VERB
ijtc-1421	180	27	.	.	PUNCT
ijtc-1421	181	1	if	if	SCONJ
ijtc-1421	181	2	companies	company	NOUN
ijtc-1421	181	3	can	can	AUX
ijtc-1421	181	4	not	not	PART
ijtc-1421	181	5	manage	manage	VERB
ijtc-1421	181	6	short	short	ADJ
ijtc-1421	181	7	-	-	PUNCT
ijtc-1421	181	8	term	term	NOUN
ijtc-1421	181	9	debt	debt	NOUN
ijtc-1421	181	10	properly	properly	ADV
ijtc-1421	181	11	,	,	PUNCT
ijtc-1421	181	12	it	it	PRON
ijtc-1421	181	13	can	can	AUX
ijtc-1421	181	14	disrupt	disrupt	VERB
ijtc-1421	181	15	their	their	PRON
ijtc-1421	181	16	financial	financial	ADJ
ijtc-1421	181	17	stability	stability	NOUN
ijtc-1421	181	18	and	and	CCONJ
ijtc-1421	181	19	affect	affect	VERB
ijtc-1421	181	20	investment	investment	NOUN
ijtc-1421	181	21	efficiency	efficiency	NOUN
ijtc-1421	181	22	,	,	PUNCT
ijtc-1421	181	23	which	which	PRON
ijtc-1421	181	24	is	be	AUX
ijtc-1421	181	25	not	not	PART
ijtc-1421	181	26	good	good	ADJ
ijtc-1421	181	27	.	.	PUNCT
ijtc-1421	182	1	high	high	ADJ
ijtc-1421	182	2	accrual	accrual	ADJ
ijtc-1421	182	3	quality	quality	NOUN
ijtc-1421	182	4	can	can	AUX
ijtc-1421	182	5	assist	assist	VERB
ijtc-1421	182	6	organisations	organisation	NOUN
ijtc-1421	182	7	in	in	ADP
ijtc-1421	182	8	executing	execute	VERB
ijtc-1421	182	9	investments	investment	NOUN
ijtc-1421	182	10	judiciously	judiciously	ADV
ijtc-1421	182	11	and	and	CCONJ
ijtc-1421	182	12	effectively	effectively	ADV
ijtc-1421	182	13	.	.	PUNCT
ijtc-1421	183	1	superior	superior	ADJ
ijtc-1421	183	2	quality	quality	NOUN
ijtc-1421	183	3	financial	financial	ADJ
ijtc-1421	183	4	statements	statement	NOUN
ijtc-1421	183	5	can	can	AUX
ijtc-1421	183	6	also	also	ADV
ijtc-1421	183	7	mitigate	mitigate	VERB
ijtc-1421	183	8	information	information	NOUN
ijtc-1421	183	9	asymmetry	asymmetry	NOUN
ijtc-1421	183	10	within	within	ADP
ijtc-1421	183	11	the	the	DET
ijtc-1421	183	12	organization	organization	NOUN
ijtc-1421	183	13	.	.	PUNCT
ijtc-1421	184	1	the	the	DET
ijtc-1421	184	2	results	result	NOUN
ijtc-1421	184	3	of	of	ADP
ijtc-1421	184	4	this	this	DET
ijtc-1421	184	5	study	study	NOUN
ijtc-1421	184	6	are	be	AUX
ijtc-1421	184	7	supported	support	VERB
ijtc-1421	184	8	by	by	ADP
ijtc-1421	184	9	the	the	DET
ijtc-1421	184	10	principles	principle	NOUN
ijtc-1421	184	11	of	of	ADP
ijtc-1421	184	12	agency	agency	NOUN
ijtc-1421	184	13	theory	theory	NOUN
ijtc-1421	184	14	,	,	PUNCT
ijtc-1421	184	15	which	which	PRON
ijtc-1421	184	16	elucidates	elucidate	VERB
ijtc-1421	184	17	the	the	DET
ijtc-1421	184	18	dynamics	dynamic	NOUN
ijtc-1421	184	19	between	between	ADP
ijtc-1421	184	20	two	two	NUM
ijtc-1421	184	21	entities	entity	NOUN
ijtc-1421	184	22	,	,	PUNCT
ijtc-1421	184	23	specifically	specifically	ADV
ijtc-1421	184	24	agents	agent	NOUN
ijtc-1421	184	25	and	and	CCONJ
ijtc-1421	184	26	principals	principal	NOUN
ijtc-1421	184	27	.	.	PUNCT
ijtc-1421	185	1	elevated	elevated	ADJ
ijtc-1421	185	2	accrual	accrual	ADJ
ijtc-1421	185	3	quality	quality	NOUN
ijtc-1421	185	4	can	can	AUX
ijtc-1421	185	5	aid	aid	VERB
ijtc-1421	185	6	in	in	ADP
ijtc-1421	185	7	diminishing	diminish	VERB
ijtc-1421	185	8	information	information	NOUN
ijtc-1421	185	9	asymmetry	asymmetry	NOUN
ijtc-1421	185	10	between	between	ADP
ijtc-1421	185	11	stakeholders	stakeholder	NOUN
ijtc-1421	185	12	and	and	CCONJ
ijtc-1421	185	13	management	management	NOUN
ijtc-1421	185	14	.	.	PUNCT
ijtc-1421	186	1	financial	financial	ADJ
ijtc-1421	186	2	statements	statement	NOUN
ijtc-1421	186	3	can	can	AUX
ijtc-1421	186	4	enhance	enhance	VERB
ijtc-1421	186	5	stakeholders	stakeholder	NOUN
ijtc-1421	186	6	'	'	PART
ijtc-1421	186	7	comprehension	comprehension	NOUN
ijtc-1421	186	8	of	of	ADP
ijtc-1421	186	9	organizational	organizational	ADJ
ijtc-1421	186	10	performance	performance	NOUN
ijtc-1421	186	11	and	and	CCONJ
ijtc-1421	186	12	promote	promote	VERB
ijtc-1421	186	13	improved	improved	ADJ
ijtc-1421	186	14	decision	decision	NOUN
ijtc-1421	186	15	-	-	PUNCT
ijtc-1421	186	16	making	make	VERB
ijtc-1421	186	17	processes	process	NOUN
ijtc-1421	186	18	by	by	ADP
ijtc-1421	186	19	delivering	deliver	VERB
ijtc-1421	186	20	precise	precise	ADJ
ijtc-1421	186	21	,	,	PUNCT
ijtc-1421	186	22	pertinent	pertinent	ADJ
ijtc-1421	186	23	,	,	PUNCT
ijtc-1421	186	24	and	and	CCONJ
ijtc-1421	186	25	dependable	dependable	ADJ
ijtc-1421	186	26	unstandardized	unstandardized	ADJ
ijtc-1421	186	27	coefficients	coefficient	NOUN
ijtc-1421	186	28	model	model	NOUN
ijtc-1421	186	29	t	t	PROPN
ijtc-1421	186	30	sig	sig	NOUN
ijtc-1421	186	31	tolerance	tolerance	NOUN
ijtc-1421	186	32	vif	vif	X
ijtc-1421	186	33	1	1	NUM
ijtc-1421	186	34	(	(	PUNCT
ijtc-1421	186	35	constant	constant	ADJ
ijtc-1421	186	36	)	)	PUNCT
ijtc-1421	186	37	-6.491	-6.491	PUNCT
ijtc-1421	186	38	0	0	NUM
ijtc-1421	186	39	wca	wca	NOUN
ijtc-1421	186	40	(	(	PUNCT
ijtc-1421	186	41	x1	x1	PROPN
ijtc-1421	186	42	)	)	PUNCT
ijtc-1421	186	43	2.587	2.587	NUM
ijtc-1421	186	44	0.011	0.011	NUM
ijtc-1421	186	45	0.948	0.948	NUM
ijtc-1421	186	46	1.055	1.055	NUM
ijtc-1421	186	47	noac	noac	NOUN
ijtc-1421	186	48	(	(	PUNCT
ijtc-1421	186	49	x2	x2	PROPN
ijtc-1421	186	50	)	)	PUNCT
ijtc-1421	186	51	0.962	0.962	NUM
ijtc-1421	186	52	0.338	0.338	NUM
ijtc-1421	186	53	0.687	0.687	NUM
ijtc-1421	186	54	1.456	1.456	NUM
ijtc-1421	186	55	stdebt	stdebt	NOUN
ijtc-1421	186	56	(	(	PUNCT
ijtc-1421	186	57	x3	x3	PROPN
ijtc-1421	186	58	)	)	PUNCT
ijtc-1421	186	59	0.996	0.996	NUM
ijtc-1421	186	60	0.321	0.321	NUM
ijtc-1421	186	61	0.664	0.664	NUM
ijtc-1421	186	62	1.506	1.506	NUM
ijtc-1421	186	63	collinearity	collinearity	NOUN
ijtc-1421	186	64	statistics	statistic	NOUN
ijtc-1421	186	65	coefficients	coefficient	VERB
ijtc-1421	186	66	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1421	186	67	the	the	DET
ijtc-1421	186	68	influence	influence	NOUN
ijtc-1421	186	69	of	of	ADP
ijtc-1421	186	70	accrual	accrual	ADJ
ijtc-1421	186	71	quality	quality	NOUN
ijtc-1421	186	72	,	,	PUNCT
ijtc-1421	186	73	accounting	account	VERB
ijtc-1421	186	74	conservatism	conservatism	NOUN
ijtc-1421	186	75	and	and	CCONJ
ijtc-1421	186	76	debt	debt	NOUN
ijtc-1421	186	77	maturity	maturity	NOUN
ijtc-1421	186	78	on	on	ADP
ijtc-1421	186	79	investment	investment	NOUN
ijtc-1421	186	80	efficiency	efficiency	NOUN
ijtc-1421	186	81	in	in	ADP
ijtc-1421	186	82	consumer	consumer	NOUN
ijtc-1421	186	83	sector	sector	NOUN
ijtc-1421	186	84	companies	company	NOUN
ijtc-1421	186	85	in	in	ADP
ijtc-1421	186	86	indonesia	indonesia	PROPN
ijtc-1421	186	87	rosaliana	rosaliana	PROPN
ijtc-1421	186	88	13	13	NUM
ijtc-1421	186	89	|	|	ADV
ijtc-1421	186	90	ilomata	ilomata	PROPN
ijtc-1421	186	91	international	international	ADJ
ijtc-1421	186	92	journal	journal	NOUN
ijtc-1421	186	93	of	of	ADP
ijtc-1421	186	94	tax	tax	PROPN
ijtc-1421	186	95	&	&	CCONJ
ijtc-1421	186	96	accounting	account	VERB
ijtc-1421	186	97	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1421	186	98	information	information	NOUN
ijtc-1421	186	99	.	.	PUNCT
ijtc-1421	187	1	accrual	accrual	ADJ
ijtc-1421	187	2	quality	quality	NOUN
ijtc-1421	187	3	contributes	contribute	VERB
ijtc-1421	187	4	to	to	ADP
ijtc-1421	187	5	increasing	increase	VERB
ijtc-1421	187	6	investment	investment	NOUN
ijtc-1421	187	7	efficiency	efficiency	NOUN
ijtc-1421	187	8	.	.	PUNCT
ijtc-1421	188	1	higher	high	ADJ
ijtc-1421	188	2	accrual	accrual	ADJ
ijtc-1421	188	3	quality	quality	NOUN
ijtc-1421	188	4	will	will	AUX
ijtc-1421	188	5	help	help	VERB
ijtc-1421	188	6	managers	manager	NOUN
ijtc-1421	188	7	make	make	VERB
ijtc-1421	188	8	investment	investment	NOUN
ijtc-1421	188	9	decisions	decision	NOUN
ijtc-1421	188	10	with	with	ADP
ijtc-1421	188	11	better	well	ADJ
ijtc-1421	188	12	project	project	NOUN
ijtc-1421	188	13	identification	identification	NOUN
ijtc-1421	188	14	(	(	PUNCT
ijtc-1421	188	15	bushman	bushman	PROPN
ijtc-1421	188	16	&	&	CCONJ
ijtc-1421	188	17	smith	smith	PROPN
ijtc-1421	188	18	,	,	PUNCT
ijtc-1421	188	19	2001	2001	NUM
ijtc-1421	188	20	;	;	PUNCT
ijtc-1421	188	21	mcnichols	mcnichols	PROPN
ijtc-1421	188	22	&	&	CCONJ
ijtc-1421	188	23	stubben	stubben	PROPN
ijtc-1421	188	24	,	,	PUNCT
ijtc-1421	188	25	2008	2008	NUM
ijtc-1421	188	26	)	)	PUNCT
ijtc-1421	188	27	.	.	PUNCT
ijtc-1421	189	1	the	the	DET
ijtc-1421	189	2	results	result	NOUN
ijtc-1421	189	3	are	be	AUX
ijtc-1421	189	4	in	in	ADP
ijtc-1421	189	5	line	line	NOUN
ijtc-1421	189	6	with	with	ADP
ijtc-1421	189	7	the	the	DET
ijtc-1421	189	8	results	result	NOUN
ijtc-1421	189	9	of	of	ADP
ijtc-1421	189	10	research	research	NOUN
ijtc-1421	189	11	conducted	conduct	VERB
ijtc-1421	189	12	(	(	PUNCT
ijtc-1421	189	13	amrullah	amrullah	PROPN
ijtc-1421	189	14	&	&	CCONJ
ijtc-1421	189	15	fatima	fatima	PROPN
ijtc-1421	189	16	,	,	PUNCT
ijtc-1421	189	17	2013	2013	NUM
ijtc-1421	189	18	;	;	PUNCT
ijtc-1421	189	19	christine	christine	PROPN
ijtc-1421	189	20	&	&	CCONJ
ijtc-1421	189	21	yanti	yanti	PROPN
ijtc-1421	189	22	,	,	PUNCT
ijtc-1421	189	23	2017	2017	NUM
ijtc-1421	189	24	;	;	PUNCT
ijtc-1421	189	25	rahmawati	rahmawati	PROPN
ijtc-1421	189	26	&	&	CCONJ
ijtc-1421	189	27	harto	harto	PROPN
ijtc-1421	189	28	,	,	PUNCT
ijtc-1421	189	29	2014	2014	NUM
ijtc-1421	189	30	)	)	PUNCT
ijtc-1421	189	31	which	which	PRON
ijtc-1421	189	32	also	also	ADV
ijtc-1421	189	33	found	find	VERB
ijtc-1421	189	34	the	the	DET
ijtc-1421	189	35	empirical	empirical	ADJ
ijtc-1421	189	36	evidence	evidence	NOUN
ijtc-1421	189	37	suggests	suggest	VERB
ijtc-1421	189	38	that	that	SCONJ
ijtc-1421	189	39	accrual	accrual	ADJ
ijtc-1421	189	40	quality	quality	NOUN
ijtc-1421	189	41	exerts	exert	VERB
ijtc-1421	189	42	a	a	DET
ijtc-1421	189	43	positive	positive	ADJ
ijtc-1421	189	44	and	and	CCONJ
ijtc-1421	189	45	statistically	statistically	ADV
ijtc-1421	189	46	significant	significant	ADJ
ijtc-1421	189	47	influence	influence	NOUN
ijtc-1421	189	48	on	on	ADP
ijtc-1421	189	49	the	the	DET
ijtc-1421	189	50	efficiency	efficiency	NOUN
ijtc-1421	189	51	of	of	ADP
ijtc-1421	189	52	investments	investment	NOUN
ijtc-1421	189	53	.	.	PUNCT
ijtc-1421	190	1	these	these	DET
ijtc-1421	190	2	findings	finding	NOUN
ijtc-1421	190	3	imply	imply	VERB
ijtc-1421	190	4	that	that	SCONJ
ijtc-1421	190	5	elevated	elevated	ADJ
ijtc-1421	190	6	levels	level	NOUN
ijtc-1421	190	7	of	of	ADP
ijtc-1421	190	8	accrual	accrual	ADJ
ijtc-1421	190	9	quality	quality	NOUN
ijtc-1421	190	10	may	may	AUX
ijtc-1421	190	11	help	help	VERB
ijtc-1421	190	12	organizations	organization	NOUN
ijtc-1421	190	13	execute	execute	VERB
ijtc-1421	190	14	their	their	PRON
ijtc-1421	190	15	investment	investment	NOUN
ijtc-1421	190	16	strategies	strategy	NOUN
ijtc-1421	190	17	in	in	ADP
ijtc-1421	190	18	a	a	DET
ijtc-1421	190	19	manner	manner	NOUN
ijtc-1421	190	20	that	that	PRON
ijtc-1421	190	21	is	be	AUX
ijtc-1421	190	22	both	both	CCONJ
ijtc-1421	190	23	appropriate	appropriate	ADJ
ijtc-1421	190	24	and	and	CCONJ
ijtc-1421	190	25	efficient	efficient	ADJ
ijtc-1421	190	26	.	.	PUNCT
ijtc-1421	191	1	this	this	DET
ijtc-1421	191	2	study	study	NOUN
ijtc-1421	191	3	on	on	ADP
ijtc-1421	191	4	the	the	DET
ijtc-1421	191	5	h2	h2	NOUN
ijtc-1421	191	6	hypothesis	hypothesis	NOUN
ijtc-1421	191	7	is	be	AUX
ijtc-1421	191	8	supported	support	VERB
ijtc-1421	191	9	by	by	ADP
ijtc-1421	191	10	agency	agency	NOUN
ijtc-1421	191	11	theory	theory	NOUN
ijtc-1421	191	12	,	,	PUNCT
ijtc-1421	191	13	which	which	PRON
ijtc-1421	191	14	elucidates	elucidate	VERB
ijtc-1421	191	15	the	the	DET
ijtc-1421	191	16	dynamics	dynamic	NOUN
ijtc-1421	191	17	of	of	ADP
ijtc-1421	191	18	the	the	DET
ijtc-1421	191	19	interaction	interaction	NOUN
ijtc-1421	191	20	between	between	ADP
ijtc-1421	191	21	two	two	NUM
ijtc-1421	191	22	entities	entity	NOUN
ijtc-1421	191	23	,	,	PUNCT
ijtc-1421	191	24	namely	namely	ADV
ijtc-1421	191	25	agents	agent	NOUN
ijtc-1421	191	26	and	and	CCONJ
ijtc-1421	191	27	principals	principal	NOUN
ijtc-1421	191	28	.	.	PUNCT
ijtc-1421	192	1	agents	agent	NOUN
ijtc-1421	192	2	as	as	ADP
ijtc-1421	192	3	parties	party	NOUN
ijtc-1421	192	4	who	who	PRON
ijtc-1421	192	5	are	be	AUX
ijtc-1421	192	6	directly	directly	ADV
ijtc-1421	192	7	involved	involve	VERB
ijtc-1421	192	8	in	in	ADP
ijtc-1421	192	9	the	the	DET
ijtc-1421	192	10	company	company	NOUN
ijtc-1421	192	11	's	's	PART
ijtc-1421	192	12	operations	operation	NOUN
ijtc-1421	192	13	and	and	CCONJ
ijtc-1421	192	14	have	have	VERB
ijtc-1421	192	15	more	more	ADJ
ijtc-1421	192	16	information	information	NOUN
ijtc-1421	192	17	certainly	certainly	ADV
ijtc-1421	192	18	have	have	VERB
ijtc-1421	192	19	the	the	DET
ijtc-1421	192	20	responsibility	responsibility	NOUN
ijtc-1421	192	21	to	to	PART
ijtc-1421	192	22	manage	manage	VERB
ijtc-1421	192	23	assets	asset	NOUN
ijtc-1421	192	24	so	so	SCONJ
ijtc-1421	192	25	that	that	SCONJ
ijtc-1421	192	26	they	they	PRON
ijtc-1421	192	27	are	be	AUX
ijtc-1421	192	28	also	also	ADV
ijtc-1421	192	29	profitable	profitable	ADJ
ijtc-1421	192	30	for	for	ADP
ijtc-1421	192	31	the	the	DET
ijtc-1421	192	32	principal	principal	NOUN
ijtc-1421	192	33	.	.	PUNCT
ijtc-1421	193	1	it	it	PRON
ijtc-1421	193	2	shows	show	VERB
ijtc-1421	193	3	that	that	SCONJ
ijtc-1421	193	4	accounting	accounting	NOUN
ijtc-1421	193	5	conservatism	conservatism	NOUN
ijtc-1421	193	6	tends	tend	VERB
ijtc-1421	193	7	to	to	PART
ijtc-1421	193	8	slow	slow	VERB
ijtc-1421	193	9	down	down	ADP
ijtc-1421	193	10	or	or	CCONJ
ijtc-1421	193	11	delay	delay	VERB
ijtc-1421	193	12	revenue	revenue	NOUN
ijtc-1421	193	13	recognition	recognition	NOUN
ijtc-1421	193	14	and	and	CCONJ
ijtc-1421	193	15	recognise	recognise	VERB
ijtc-1421	193	16	losses	loss	NOUN
ijtc-1421	193	17	more	more	ADV
ijtc-1421	193	18	quickly	quickly	ADV
ijtc-1421	193	19	,	,	PUNCT
ijtc-1421	193	20	thus	thus	ADV
ijtc-1421	193	21	creating	create	VERB
ijtc-1421	193	22	a	a	DET
ijtc-1421	193	23	more	more	ADV
ijtc-1421	193	24	cautious	cautious	ADJ
ijtc-1421	193	25	picture	picture	NOUN
ijtc-1421	193	26	of	of	ADP
ijtc-1421	193	27	a	a	DET
ijtc-1421	193	28	company	company	NOUN
ijtc-1421	193	29	's	's	PART
ijtc-1421	193	30	financial	financial	ADJ
ijtc-1421	193	31	health	health	NOUN
ijtc-1421	193	32	.	.	PUNCT
ijtc-1421	194	1	although	although	SCONJ
ijtc-1421	194	2	this	this	PRON
ijtc-1421	194	3	can	can	AUX
ijtc-1421	194	4	affect	affect	VERB
ijtc-1421	194	5	financial	financial	ADJ
ijtc-1421	194	6	statements	statement	NOUN
ijtc-1421	194	7	,	,	PUNCT
ijtc-1421	194	8	accounting	account	VERB
ijtc-1421	194	9	conservatism	conservatism	NOUN
ijtc-1421	194	10	does	do	AUX
ijtc-1421	194	11	not	not	PART
ijtc-1421	194	12	directly	directly	ADV
ijtc-1421	194	13	affect	affect	VERB
ijtc-1421	194	14	investment	investment	NOUN
ijtc-1421	194	15	efficiency	efficiency	NOUN
ijtc-1421	194	16	because	because	SCONJ
ijtc-1421	194	17	it	it	PRON
ijtc-1421	194	18	affects	affect	VERB
ijtc-1421	194	19	growth	growth	NOUN
ijtc-1421	194	20	prospects	prospect	NOUN
ijtc-1421	194	21	.	.	PUNCT
ijtc-1421	195	1	the	the	DET
ijtc-1421	195	2	results	result	NOUN
ijtc-1421	195	3	align	align	VERB
ijtc-1421	195	4	with	with	ADP
ijtc-1421	195	5	research	research	NOUN
ijtc-1421	195	6	conducted	conduct	VERB
ijtc-1421	195	7	by	by	ADP
ijtc-1421	195	8	patricia	patricia	PROPN
ijtc-1421	195	9	&	&	CCONJ
ijtc-1421	195	10	rusmanto	rusmanto	PROPN
ijtc-1421	195	11	,	,	PUNCT
ijtc-1421	195	12	(	(	PUNCT
ijtc-1421	195	13	2022	2022	NUM
ijtc-1421	195	14	)	)	PUNCT
ijtc-1421	195	15	which	which	PRON
ijtc-1421	195	16	stated	state	VERB
ijtc-1421	195	17	that	that	SCONJ
ijtc-1421	195	18	accounting	accounting	NOUN
ijtc-1421	195	19	conservatism	conservatism	NOUN
ijtc-1421	195	20	does	do	AUX
ijtc-1421	195	21	not	not	PART
ijtc-1421	195	22	exert	exert	VERB
ijtc-1421	195	23	a	a	DET
ijtc-1421	195	24	considerable	considerable	ADJ
ijtc-1421	195	25	influence	influence	NOUN
ijtc-1421	195	26	on	on	ADP
ijtc-1421	195	27	the	the	DET
ijtc-1421	195	28	efficacy	efficacy	NOUN
ijtc-1421	195	29	of	of	ADP
ijtc-1421	195	30	investment	investment	NOUN
ijtc-1421	195	31	.	.	PUNCT
ijtc-1421	196	1	short	short	ADJ
ijtc-1421	196	2	-	-	PUNCT
ijtc-1421	196	3	term	term	NOUN
ijtc-1421	196	4	debt	debt	NOUN
ijtc-1421	196	5	is	be	AUX
ijtc-1421	196	6	also	also	ADV
ijtc-1421	196	7	risky	risky	ADJ
ijtc-1421	196	8	,	,	PUNCT
ijtc-1421	196	9	especially	especially	ADV
ijtc-1421	196	10	if	if	SCONJ
ijtc-1421	196	11	the	the	DET
ijtc-1421	196	12	company	company	NOUN
ijtc-1421	196	13	can	can	AUX
ijtc-1421	196	14	not	not	PART
ijtc-1421	196	15	renew	renew	VERB
ijtc-1421	196	16	the	the	DET
ijtc-1421	196	17	debt	debt	NOUN
ijtc-1421	196	18	or	or	CCONJ
ijtc-1421	196	19	if	if	SCONJ
ijtc-1421	196	20	interest	interest	NOUN
ijtc-1421	196	21	rates	rate	NOUN
ijtc-1421	196	22	rise	rise	VERB
ijtc-1421	196	23	suddenly	suddenly	ADV
ijtc-1421	196	24	.	.	PUNCT
ijtc-1421	197	1	if	if	SCONJ
ijtc-1421	197	2	companies	company	NOUN
ijtc-1421	197	3	can	can	AUX
ijtc-1421	197	4	not	not	PART
ijtc-1421	197	5	manage	manage	VERB
ijtc-1421	197	6	short	short	ADJ
ijtc-1421	197	7	-	-	PUNCT
ijtc-1421	197	8	term	term	NOUN
ijtc-1421	197	9	debt	debt	NOUN
ijtc-1421	197	10	well	well	ADV
ijtc-1421	197	11	,	,	PUNCT
ijtc-1421	197	12	it	it	PRON
ijtc-1421	197	13	can	can	AUX
ijtc-1421	197	14	disrupt	disrupt	VERB
ijtc-1421	197	15	their	their	PRON
ijtc-1421	197	16	financial	financial	ADJ
ijtc-1421	197	17	stability	stability	NOUN
ijtc-1421	197	18	and	and	CCONJ
ijtc-1421	197	19	affect	affect	VERB
ijtc-1421	197	20	investment	investment	NOUN
ijtc-1421	197	21	efficiency	efficiency	NOUN
ijtc-1421	197	22	,	,	PUNCT
ijtc-1421	197	23	which	which	PRON
ijtc-1421	197	24	is	be	AUX
ijtc-1421	197	25	not	not	PART
ijtc-1421	197	26	good	good	ADJ
ijtc-1421	197	27	.	.	PUNCT
ijtc-1421	198	1	this	this	PRON
ijtc-1421	198	2	is	be	AUX
ijtc-1421	198	3	supported	support	VERB
ijtc-1421	198	4	by	by	ADP
ijtc-1421	198	5	the	the	DET
ijtc-1421	198	6	theory	theory	NOUN
ijtc-1421	198	7	proposed	propose	VERB
ijtc-1421	198	8	by	by	ADP
ijtc-1421	198	9	sukirno	sukirno	NOUN
ijtc-1421	198	10	(	(	PUNCT
ijtc-1421	198	11	2006	2006	NUM
ijtc-1421	198	12	)	)	PUNCT
ijtc-1421	198	13	,	,	PUNCT
ijtc-1421	198	14	who	who	PRON
ijtc-1421	198	15	states	state	VERB
ijtc-1421	198	16	that	that	SCONJ
ijtc-1421	198	17	interest	interest	NOUN
ijtc-1421	198	18	rates	rate	NOUN
ijtc-1421	198	19	mainly	mainly	ADV
ijtc-1421	198	20	determine	determine	VERB
ijtc-1421	198	21	investment	investment	NOUN
ijtc-1421	198	22	.	.	PUNCT
ijtc-1421	199	1	if	if	SCONJ
ijtc-1421	199	2	interest	interest	NOUN
ijtc-1421	199	3	rates	rate	NOUN
ijtc-1421	199	4	are	be	AUX
ijtc-1421	199	5	high	high	ADJ
ijtc-1421	199	6	,	,	PUNCT
ijtc-1421	199	7	the	the	DET
ijtc-1421	199	8	amount	amount	NOUN
ijtc-1421	199	9	of	of	ADP
ijtc-1421	199	10	investment	investment	NOUN
ijtc-1421	199	11	will	will	AUX
ijtc-1421	199	12	decrease	decrease	VERB
ijtc-1421	199	13	,	,	PUNCT
ijtc-1421	199	14	conversely	conversely	ADV
ijtc-1421	199	15	,	,	PUNCT
ijtc-1421	199	16	if	if	SCONJ
ijtc-1421	199	17	interest	interest	NOUN
ijtc-1421	199	18	rates	rate	NOUN
ijtc-1421	199	19	are	be	AUX
ijtc-1421	199	20	low	low	ADJ
ijtc-1421	199	21	,	,	PUNCT
ijtc-1421	199	22	it	it	PRON
ijtc-1421	199	23	will	will	AUX
ijtc-1421	199	24	encourage	encourage	VERB
ijtc-1421	199	25	more	more	ADJ
ijtc-1421	199	26	investment	investment	NOUN
ijtc-1421	199	27	.	.	PUNCT
ijtc-1421	200	1	the	the	DET
ijtc-1421	200	2	findings	finding	NOUN
ijtc-1421	200	3	from	from	ADP
ijtc-1421	200	4	this	this	DET
ijtc-1421	200	5	investigation	investigation	NOUN
ijtc-1421	200	6	align	align	VERB
ijtc-1421	200	7	with	with	ADP
ijtc-1421	200	8	prior	prior	ADJ
ijtc-1421	200	9	research	research	NOUN
ijtc-1421	200	10	conducted	conduct	VERB
ijtc-1421	200	11	by	by	ADP
ijtc-1421	200	12	rahmawati	rahmawati	NOUN
ijtc-1421	200	13	and	and	CCONJ
ijtc-1421	200	14	harto	harto	PROPN
ijtc-1421	200	15	(	(	PUNCT
ijtc-1421	200	16	2014	2014	NUM
ijtc-1421	200	17	)	)	PUNCT
ijtc-1421	200	18	,	,	PUNCT
ijtc-1421	200	19	which	which	PRON
ijtc-1421	200	20	indicates	indicate	VERB
ijtc-1421	200	21	that	that	SCONJ
ijtc-1421	200	22	debt	debt	NOUN
ijtc-1421	200	23	maturity	maturity	NOUN
ijtc-1421	200	24	does	do	AUX
ijtc-1421	200	25	not	not	PART
ijtc-1421	200	26	exert	exert	VERB
ijtc-1421	200	27	a	a	DET
ijtc-1421	200	28	statistically	statistically	ADV
ijtc-1421	200	29	significant	significant	ADJ
ijtc-1421	200	30	influence	influence	NOUN
ijtc-1421	200	31	on	on	ADP
ijtc-1421	200	32	investment	investment	NOUN
ijtc-1421	200	33	efficiency	efficiency	NOUN
ijtc-1421	200	34	.	.	PUNCT
ijtc-1421	201	1	using	use	VERB
ijtc-1421	201	2	short	short	ADJ
ijtc-1421	201	3	-	-	PUNCT
ijtc-1421	201	4	term	term	NOUN
ijtc-1421	201	5	debt	debt	NOUN
ijtc-1421	201	6	fails	fail	VERB
ijtc-1421	201	7	to	to	PART
ijtc-1421	201	8	enhance	enhance	VERB
ijtc-1421	201	9	investment	investment	NOUN
ijtc-1421	201	10	efficiency	efficiency	NOUN
ijtc-1421	201	11	due	due	ADP
ijtc-1421	201	12	to	to	ADP
ijtc-1421	201	13	indonesia	indonesia	PROPN
ijtc-1421	201	14	's	's	PART
ijtc-1421	201	15	comparatively	comparatively	ADV
ijtc-1421	201	16	elevated	elevated	ADJ
ijtc-1421	201	17	interest	interest	NOUN
ijtc-1421	201	18	rates	rate	NOUN
ijtc-1421	201	19	in	in	ADP
ijtc-1421	201	20	contrast	contrast	NOUN
ijtc-1421	201	21	to	to	ADP
ijtc-1421	201	22	those	those	PRON
ijtc-1421	201	23	observed	observe	VERB
ijtc-1421	201	24	in	in	ADP
ijtc-1421	201	25	foreign	foreign	ADJ
ijtc-1421	201	26	markets	market	NOUN
ijtc-1421	201	27	.	.	PUNCT
ijtc-1421	202	1	conclusion	conclusion	NOUN
ijtc-1421	202	2	based	base	VERB
ijtc-1421	202	3	on	on	ADP
ijtc-1421	202	4	the	the	DET
ijtc-1421	202	5	thorough	thorough	ADJ
ijtc-1421	202	6	examination	examination	NOUN
ijtc-1421	202	7	of	of	ADP
ijtc-1421	202	8	statistical	statistical	ADJ
ijtc-1421	202	9	outcomes	outcome	NOUN
ijtc-1421	202	10	and	and	CCONJ
ijtc-1421	202	11	data	datum	NOUN
ijtc-1421	202	12	assessment	assessment	NOUN
ijtc-1421	202	13	that	that	PRON
ijtc-1421	202	14	has	have	AUX
ijtc-1421	202	15	been	be	AUX
ijtc-1421	202	16	performed	perform	VERB
ijtc-1421	202	17	,	,	PUNCT
ijtc-1421	202	18	it	it	PRON
ijtc-1421	202	19	can	can	AUX
ijtc-1421	202	20	be	be	AUX
ijtc-1421	202	21	inferred	infer	VERB
ijtc-1421	202	22	that	that	SCONJ
ijtc-1421	202	23	the	the	DET
ijtc-1421	202	24	quality	quality	NOUN
ijtc-1421	202	25	of	of	ADP
ijtc-1421	202	26	financial	financial	ADJ
ijtc-1421	202	27	disclosures	disclosure	NOUN
ijtc-1421	202	28	considerably	considerably	ADV
ijtc-1421	202	29	affects	affect	VERB
ijtc-1421	202	30	investment	investment	NOUN
ijtc-1421	202	31	efficiency	efficiency	NOUN
ijtc-1421	202	32	among	among	ADP
ijtc-1421	202	33	non	non	ADJ
ijtc-1421	202	34	-	-	ADJ
ijtc-1421	202	35	cyclical	cyclical	ADJ
ijtc-1421	202	36	consumer	consumer	NOUN
ijtc-1421	202	37	sector	sector	NOUN
ijtc-1421	202	38	firms	firm	NOUN
ijtc-1421	202	39	listed	list	VERB
ijtc-1421	202	40	on	on	ADP
ijtc-1421	202	41	the	the	DET
ijtc-1421	202	42	indonesia	indonesia	PROPN
ijtc-1421	202	43	stock	stock	PROPN
ijtc-1421	202	44	exchange	exchange	PROPN
ijtc-1421	202	45	.	.	PUNCT
ijtc-1421	203	1	in	in	ADP
ijtc-1421	203	2	contrast	contrast	NOUN
ijtc-1421	203	3	,	,	PUNCT
ijtc-1421	203	4	the	the	DET
ijtc-1421	203	5	duration	duration	NOUN
ijtc-1421	203	6	of	of	ADP
ijtc-1421	203	7	debt	debt	NOUN
ijtc-1421	203	8	does	do	AUX
ijtc-1421	203	9	not	not	PART
ijtc-1421	203	10	significantly	significantly	ADV
ijtc-1421	203	11	influence	influence	VERB
ijtc-1421	203	12	investment	investment	NOUN
ijtc-1421	203	13	efficiency	efficiency	NOUN
ijtc-1421	203	14	within	within	ADP
ijtc-1421	203	15	non	non	ADJ
ijtc-1421	203	16	-	-	ADJ
ijtc-1421	203	17	cyclical	cyclical	ADJ
ijtc-1421	203	18	consumer	consumer	NOUN
ijtc-1421	203	19	sector	sector	NOUN
ijtc-1421	203	20	companies	company	NOUN
ijtc-1421	203	21	listed	list	VERB
ijtc-1421	203	22	on	on	ADP
ijtc-1421	203	23	the	the	DET
ijtc-1421	203	24	indonesia	indonesia	PROPN
ijtc-1421	203	25	stock	stock	PROPN
ijtc-1421	203	26	exchange	exchange	PROPN
ijtc-1421	203	27	.	.	PUNCT
ijtc-1421	204	1	these	these	DET
ijtc-1421	204	2	results	result	NOUN
ijtc-1421	204	3	imply	imply	VERB
ijtc-1421	204	4	that	that	SCONJ
ijtc-1421	204	5	enhanced	enhance	VERB
ijtc-1421	204	6	accrual	accrual	ADJ
ijtc-1421	204	7	quality	quality	NOUN
ijtc-1421	204	8	can	can	AUX
ijtc-1421	204	9	aid	aid	VERB
ijtc-1421	204	10	organizations	organization	NOUN
ijtc-1421	204	11	in	in	ADP
ijtc-1421	204	12	executing	execute	VERB
ijtc-1421	204	13	investments	investment	NOUN
ijtc-1421	204	14	in	in	ADP
ijtc-1421	204	15	a	a	DET
ijtc-1421	204	16	manner	manner	NOUN
ijtc-1421	204	17	that	that	PRON
ijtc-1421	204	18	is	be	AUX
ijtc-1421	204	19	both	both	CCONJ
ijtc-1421	204	20	suitable	suitable	ADJ
ijtc-1421	204	21	and	and	CCONJ
ijtc-1421	204	22	efficient	efficient	ADJ
ijtc-1421	204	23	.	.	PUNCT
ijtc-1421	205	1	moreover	moreover	ADV
ijtc-1421	205	2	,	,	PUNCT
ijtc-1421	205	3	superior	superior	ADJ
ijtc-1421	205	4	quality	quality	NOUN
ijtc-1421	205	5	of	of	ADP
ijtc-1421	205	6	financial	financial	ADJ
ijtc-1421	205	7	reporting	reporting	NOUN
ijtc-1421	205	8	can	can	AUX
ijtc-1421	205	9	alleviate	alleviate	VERB
ijtc-1421	205	10	information	information	NOUN
ijtc-1421	205	11	asymmetry	asymmetry	NOUN
ijtc-1421	205	12	within	within	ADP
ijtc-1421	205	13	the	the	DET
ijtc-1421	205	14	organization	organization	NOUN
ijtc-1421	205	15	..	..	PUNCT
ijtc-1421	206	1	the	the	DET
ijtc-1421	206	2	outcomes	outcome	NOUN
ijtc-1421	206	3	of	of	ADP
ijtc-1421	206	4	this	this	DET
ijtc-1421	206	5	research	research	NOUN
ijtc-1421	206	6	are	be	AUX
ijtc-1421	206	7	substantiated	substantiate	VERB
ijtc-1421	206	8	by	by	ADP
ijtc-1421	206	9	agency	agency	NOUN
ijtc-1421	206	10	theory	theory	NOUN
ijtc-1421	206	11	,	,	PUNCT
ijtc-1421	206	12	which	which	PRON
ijtc-1421	206	13	elucidates	elucidate	VERB
ijtc-1421	206	14	the	the	DET
ijtc-1421	206	15	dynamics	dynamic	NOUN
ijtc-1421	206	16	between	between	ADP
ijtc-1421	206	17	two	two	NUM
ijtc-1421	206	18	entities	entity	NOUN
ijtc-1421	206	19	,	,	PUNCT
ijtc-1421	206	20	specifically	specifically	ADV
ijtc-1421	206	21	agents	agent	NOUN
ijtc-1421	206	22	and	and	CCONJ
ijtc-1421	206	23	principals	principal	NOUN
ijtc-1421	206	24	.	.	PUNCT
ijtc-1421	207	1	enhanced	enhance	VERB
ijtc-1421	207	2	accrual	accrual	ADJ
ijtc-1421	207	3	quality	quality	NOUN
ijtc-1421	207	4	can	can	AUX
ijtc-1421	207	5	assist	assist	VERB
ijtc-1421	207	6	in	in	ADP
ijtc-1421	207	7	diminishing	diminish	VERB
ijtc-1421	207	8	information	information	NOUN
ijtc-1421	207	9	asymmetry	asymmetry	NOUN
ijtc-1421	207	10	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1421	207	11	the	the	DET
ijtc-1421	207	12	influence	influence	NOUN
ijtc-1421	207	13	of	of	ADP
ijtc-1421	207	14	accrual	accrual	ADJ
ijtc-1421	207	15	quality	quality	NOUN
ijtc-1421	207	16	,	,	PUNCT
ijtc-1421	207	17	accounting	account	VERB
ijtc-1421	207	18	conservatism	conservatism	NOUN
ijtc-1421	207	19	and	and	CCONJ
ijtc-1421	207	20	debt	debt	NOUN
ijtc-1421	207	21	maturity	maturity	NOUN
ijtc-1421	207	22	on	on	ADP
ijtc-1421	207	23	investment	investment	NOUN
ijtc-1421	207	24	efficiency	efficiency	NOUN
ijtc-1421	207	25	in	in	ADP
ijtc-1421	207	26	consumer	consumer	NOUN
ijtc-1421	207	27	sector	sector	NOUN
ijtc-1421	207	28	companies	company	NOUN
ijtc-1421	207	29	in	in	ADP
ijtc-1421	207	30	indonesia	indonesia	PROPN
ijtc-1421	207	31	rosaliana	rosaliana	PROPN
ijtc-1421	207	32	14	14	NUM
ijtc-1421	207	33	|	|	ADV
ijtc-1421	207	34	ilomata	ilomata	PROPN
ijtc-1421	207	35	international	international	ADJ
ijtc-1421	207	36	journal	journal	NOUN
ijtc-1421	207	37	of	of	ADP
ijtc-1421	207	38	tax	tax	PROPN
ijtc-1421	207	39	&	&	CCONJ
ijtc-1421	207	40	accounting	accounting	PROPN
ijtc-1421	207	41	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1421	207	42	between	between	ADP
ijtc-1421	207	43	proprietors	proprietor	NOUN
ijtc-1421	207	44	and	and	CCONJ
ijtc-1421	207	45	management	management	NOUN
ijtc-1421	207	46	.	.	PUNCT
ijtc-1421	208	1	accounting	accounting	NOUN
ijtc-1421	208	2	conservatism	conservatism	NOUN
ijtc-1421	208	3	does	do	AUX
ijtc-1421	208	4	not	not	PART
ijtc-1421	208	5	affect	affect	VERB
ijtc-1421	208	6	investment	investment	NOUN
ijtc-1421	208	7	efficiency	efficiency	NOUN
ijtc-1421	208	8	because	because	SCONJ
ijtc-1421	208	9	it	it	PRON
ijtc-1421	208	10	affects	affect	VERB
ijtc-1421	208	11	growth	growth	NOUN
ijtc-1421	208	12	prospects	prospect	NOUN
ijtc-1421	208	13	,	,	PUNCT
ijtc-1421	208	14	risks	risk	NOUN
ijtc-1421	208	15	,	,	PUNCT
ijtc-1421	208	16	and	and	CCONJ
ijtc-1421	208	17	macroeconomic	macroeconomic	ADJ
ijtc-1421	208	18	factors	factor	NOUN
ijtc-1421	208	19	.	.	PUNCT
ijtc-1421	209	1	although	although	SCONJ
ijtc-1421	209	2	accounting	accounting	NOUN
ijtc-1421	209	3	conservatism	conservatism	NOUN
ijtc-1421	209	4	can	can	AUX
ijtc-1421	209	5	affect	affect	VERB
ijtc-1421	209	6	investor	investor	NOUN
ijtc-1421	209	7	and	and	CCONJ
ijtc-1421	209	8	creditor	creditor	NOUN
ijtc-1421	209	9	perceptions	perception	NOUN
ijtc-1421	209	10	of	of	ADP
ijtc-1421	209	11	a	a	DET
ijtc-1421	209	12	company	company	NOUN
ijtc-1421	209	13	's	's	PART
ijtc-1421	209	14	financial	financial	ADJ
ijtc-1421	209	15	stability	stability	NOUN
ijtc-1421	209	16	,	,	PUNCT
ijtc-1421	209	17	a	a	DET
ijtc-1421	209	18	company	company	NOUN
ijtc-1421	209	19	's	's	PART
ijtc-1421	209	20	intrinsic	intrinsic	ADJ
ijtc-1421	209	21	value	value	NOUN
ijtc-1421	209	22	depends	depend	VERB
ijtc-1421	209	23	more	more	ADJ
ijtc-1421	209	24	on	on	ADP
ijtc-1421	209	25	its	its	PRON
ijtc-1421	209	26	ability	ability	NOUN
ijtc-1421	209	27	to	to	PART
ijtc-1421	209	28	generate	generate	VERB
ijtc-1421	209	29	sustainable	sustainable	ADJ
ijtc-1421	209	30	profits	profit	NOUN
ijtc-1421	209	31	and	and	CCONJ
ijtc-1421	209	32	sustainable	sustainable	ADJ
ijtc-1421	209	33	growth	growth	NOUN
ijtc-1421	209	34	in	in	ADP
ijtc-1421	209	35	the	the	DET
ijtc-1421	209	36	future	future	NOUN
ijtc-1421	209	37	.	.	PUNCT
ijtc-1421	210	1	there	there	PRON
ijtc-1421	210	2	are	be	VERB
ijtc-1421	210	3	other	other	ADJ
ijtc-1421	210	4	factors	factor	NOUN
ijtc-1421	210	5	that	that	SCONJ
ijtc-1421	210	6	investors	investor	NOUN
ijtc-1421	210	7	should	should	AUX
ijtc-1421	210	8	consider	consider	VERB
ijtc-1421	210	9	when	when	SCONJ
ijtc-1421	210	10	assessing	assess	VERB
ijtc-1421	210	11	accounting	accounting	NOUN
ijtc-1421	210	12	conservatism	conservatism	NOUN
ijtc-1421	210	13	in	in	ADP
ijtc-1421	210	14	a	a	DET
ijtc-1421	210	15	company	company	NOUN
ijtc-1421	210	16	.	.	PUNCT
ijtc-1421	211	1	investors	investor	NOUN
ijtc-1421	211	2	do	do	AUX
ijtc-1421	211	3	not	not	PART
ijtc-1421	211	4	see	see	VERB
ijtc-1421	211	5	the	the	DET
ijtc-1421	211	6	accounting	accounting	NOUN
ijtc-1421	211	7	conservatism	conservatism	NOUN
ijtc-1421	211	8	applied	apply	VERB
ijtc-1421	211	9	by	by	ADP
ijtc-1421	211	10	the	the	DET
ijtc-1421	211	11	company	company	NOUN
ijtc-1421	211	12	,	,	PUNCT
ijtc-1421	211	13	so	so	ADV
ijtc-1421	211	14	the	the	DET
ijtc-1421	211	15	stock	stock	NOUN
ijtc-1421	211	16	market	market	NOUN
ijtc-1421	211	17	price	price	NOUN
ijtc-1421	211	18	does	do	AUX
ijtc-1421	211	19	not	not	PART
ijtc-1421	211	20	increase	increase	VERB
ijtc-1421	211	21	,	,	PUNCT
ijtc-1421	211	22	resulting	result	VERB
ijtc-1421	211	23	in	in	ADP
ijtc-1421	211	24	the	the	DET
ijtc-1421	211	25	principle	principle	NOUN
ijtc-1421	211	26	of	of	ADP
ijtc-1421	211	27	accounting	account	VERB
ijtc-1421	211	28	conservatism	conservatism	NOUN
ijtc-1421	211	29	not	not	PART
ijtc-1421	211	30	affecting	affect	VERB
ijtc-1421	211	31	investors	investor	NOUN
ijtc-1421	211	32	'	'	PART
ijtc-1421	211	33	assessment	assessment	NOUN
ijtc-1421	211	34	of	of	ADP
ijtc-1421	211	35	the	the	DET
ijtc-1421	211	36	company	company	NOUN
ijtc-1421	211	37	.	.	PUNCT
ijtc-1421	212	1	short	short	ADJ
ijtc-1421	212	2	-	-	PUNCT
ijtc-1421	212	3	term	term	NOUN
ijtc-1421	212	4	debt	debt	NOUN
ijtc-1421	212	5	is	be	AUX
ijtc-1421	212	6	also	also	ADV
ijtc-1421	212	7	risky	risky	ADJ
ijtc-1421	212	8	,	,	PUNCT
ijtc-1421	212	9	especially	especially	ADV
ijtc-1421	212	10	if	if	SCONJ
ijtc-1421	212	11	the	the	DET
ijtc-1421	212	12	company	company	NOUN
ijtc-1421	212	13	can	can	AUX
ijtc-1421	212	14	not	not	PART
ijtc-1421	212	15	renew	renew	VERB
ijtc-1421	212	16	the	the	DET
ijtc-1421	212	17	debt	debt	NOUN
ijtc-1421	212	18	or	or	CCONJ
ijtc-1421	212	19	if	if	SCONJ
ijtc-1421	212	20	interest	interest	NOUN
ijtc-1421	212	21	rates	rate	NOUN
ijtc-1421	212	22	rise	rise	VERB
ijtc-1421	212	23	suddenly	suddenly	ADV
ijtc-1421	212	24	.	.	PUNCT
ijtc-1421	213	1	if	if	SCONJ
ijtc-1421	213	2	companies	company	NOUN
ijtc-1421	213	3	can	can	AUX
ijtc-1421	213	4	not	not	PART
ijtc-1421	213	5	manage	manage	VERB
ijtc-1421	213	6	short	short	ADJ
ijtc-1421	213	7	-	-	PUNCT
ijtc-1421	213	8	term	term	NOUN
ijtc-1421	213	9	debt	debt	NOUN
ijtc-1421	213	10	well	well	ADV
ijtc-1421	213	11	,	,	PUNCT
ijtc-1421	213	12	it	it	PRON
ijtc-1421	213	13	can	can	AUX
ijtc-1421	213	14	negatively	negatively	ADV
ijtc-1421	213	15	disrupt	disrupt	VERB
ijtc-1421	213	16	their	their	PRON
ijtc-1421	213	17	financial	financial	ADJ
ijtc-1421	213	18	stability	stability	NOUN
ijtc-1421	213	19	and	and	CCONJ
ijtc-1421	213	20	affect	affect	VERB
ijtc-1421	213	21	investment	investment	NOUN
ijtc-1421	213	22	efficiency	efficiency	NOUN
ijtc-1421	213	23	.	.	PUNCT
ijtc-1421	214	1	the	the	DET
ijtc-1421	214	2	theory	theory	NOUN
ijtc-1421	214	3	supports	support	VERB
ijtc-1421	214	4	this	this	PRON
ijtc-1421	214	5	,	,	PUNCT
ijtc-1421	214	6	as	as	SCONJ
ijtc-1421	214	7	suggested	suggest	VERB
ijtc-1421	214	8	by	by	ADP
ijtc-1421	214	9	sukirno	sukirno	NOUN
ijtc-1421	214	10	(	(	PUNCT
ijtc-1421	214	11	2006	2006	NUM
ijtc-1421	214	12	)	)	PUNCT
ijtc-1421	214	13	,	,	PUNCT
ijtc-1421	214	14	who	who	PRON
ijtc-1421	214	15	states	state	VERB
ijtc-1421	214	16	that	that	SCONJ
ijtc-1421	214	17	interest	interest	NOUN
ijtc-1421	214	18	rates	rate	NOUN
ijtc-1421	214	19	mainly	mainly	ADV
ijtc-1421	214	20	determine	determine	VERB
ijtc-1421	214	21	investment	investment	NOUN
ijtc-1421	214	22	.	.	PUNCT
ijtc-1421	215	1	if	if	SCONJ
ijtc-1421	215	2	interest	interest	NOUN
ijtc-1421	215	3	rates	rate	NOUN
ijtc-1421	215	4	are	be	AUX
ijtc-1421	215	5	high	high	ADJ
ijtc-1421	215	6	,	,	PUNCT
ijtc-1421	215	7	investment	investment	NOUN
ijtc-1421	215	8	will	will	AUX
ijtc-1421	215	9	decrease	decrease	VERB
ijtc-1421	215	10	;	;	PUNCT
ijtc-1421	215	11	conversely	conversely	ADV
ijtc-1421	215	12	,	,	PUNCT
ijtc-1421	215	13	if	if	SCONJ
ijtc-1421	215	14	interest	interest	NOUN
ijtc-1421	215	15	rates	rate	NOUN
ijtc-1421	215	16	are	be	AUX
ijtc-1421	215	17	low	low	ADJ
ijtc-1421	215	18	,	,	PUNCT
ijtc-1421	215	19	it	it	PRON
ijtc-1421	215	20	will	will	AUX
ijtc-1421	215	21	encourage	encourage	VERB
ijtc-1421	215	22	more	more	ADJ
ijtc-1421	215	23	investment	investment	NOUN
ijtc-1421	215	24	.	.	PUNCT
ijtc-1421	216	1	this	this	DET
ijtc-1421	216	2	research	research	NOUN
ijtc-1421	216	3	only	only	ADV
ijtc-1421	216	4	examines	examine	VERB
ijtc-1421	216	5	the	the	DET
ijtc-1421	216	6	financial	financial	ADJ
ijtc-1421	216	7	sector	sector	NOUN
ijtc-1421	216	8	and	and	CCONJ
ijtc-1421	216	9	also	also	ADV
ijtc-1421	216	10	only	only	ADV
ijtc-1421	216	11	one	one	NUM
ijtc-1421	216	12	sector	sector	NOUN
ijtc-1421	216	13	as	as	ADP
ijtc-1421	216	14	the	the	DET
ijtc-1421	216	15	object	object	NOUN
ijtc-1421	216	16	of	of	ADP
ijtc-1421	216	17	this	this	DET
ijtc-1421	216	18	research	research	NOUN
ijtc-1421	216	19	,	,	PUNCT
ijtc-1421	216	20	where	where	SCONJ
ijtc-1421	216	21	it	it	PRON
ijtc-1421	216	22	would	would	AUX
ijtc-1421	216	23	be	be	AUX
ijtc-1421	216	24	better	well	ADJ
ijtc-1421	216	25	for	for	ADP
ijtc-1421	216	26	this	this	DET
ijtc-1421	216	27	research	research	NOUN
ijtc-1421	216	28	also	also	ADV
ijtc-1421	216	29	to	to	PART
ijtc-1421	216	30	test	test	VERB
ijtc-1421	216	31	how	how	SCONJ
ijtc-1421	216	32	investment	investment	NOUN
ijtc-1421	216	33	efficiency	efficiency	NOUN
ijtc-1421	216	34	is	be	AUX
ijtc-1421	216	35	in	in	ADP
ijtc-1421	216	36	other	other	ADJ
ijtc-1421	216	37	sectors	sector	NOUN
ijtc-1421	216	38	listed	list	VERB
ijtc-1421	216	39	on	on	ADP
ijtc-1421	216	40	the	the	DET
ijtc-1421	216	41	indonesia	indonesia	PROPN
ijtc-1421	216	42	stock	stock	PROPN
ijtc-1421	216	43	exchange	exchange	PROPN
ijtc-1421	216	44	.	.	PUNCT
ijtc-1421	217	1	also	also	ADV
ijtc-1421	217	2	,	,	PUNCT
ijtc-1421	217	3	time	time	NOUN
ijtc-1421	217	4	limitations	limitation	NOUN
ijtc-1421	217	5	cause	cause	VERB
ijtc-1421	217	6	this	this	DET
ijtc-1421	217	7	research	research	NOUN
ijtc-1421	217	8	only	only	ADV
ijtc-1421	217	9	to	to	PART
ijtc-1421	217	10	examine	examine	VERB
ijtc-1421	217	11	research	research	NOUN
ijtc-1421	217	12	from	from	ADP
ijtc-1421	217	13	2019	2019	NUM
ijtc-1421	217	14	-	-	SYM
ijtc-1421	217	15	2021	2021	NUM
ijtc-1421	217	16	.	.	PUNCT
ijtc-1421	218	1	future	future	ADJ
ijtc-1421	218	2	researchers	researcher	NOUN
ijtc-1421	218	3	are	be	AUX
ijtc-1421	218	4	expected	expect	VERB
ijtc-1421	218	5	to	to	PART
ijtc-1421	218	6	be	be	AUX
ijtc-1421	218	7	able	able	ADJ
ijtc-1421	218	8	to	to	PART
ijtc-1421	218	9	conduct	conduct	VERB
ijtc-1421	218	10	tests	test	NOUN
ijtc-1421	218	11	on	on	ADP
ijtc-1421	218	12	other	other	ADJ
ijtc-1421	218	13	sectors	sector	NOUN
ijtc-1421	218	14	and	and	CCONJ
ijtc-1421	218	15	the	the	DET
ijtc-1421	218	16	financial	financial	ADJ
ijtc-1421	218	17	company	company	NOUN
ijtc-1421	218	18	sector	sector	NOUN
ijtc-1421	218	19	listed	list	VERB
ijtc-1421	218	20	on	on	ADP
ijtc-1421	218	21	the	the	DET
ijtc-1421	218	22	indonesian	indonesian	ADJ
ijtc-1421	218	23	stock	stock	PROPN
ijtc-1421	218	24	exchange	exchange	PROPN
ijtc-1421	218	25	to	to	PART
ijtc-1421	218	26	provide	provide	VERB
ijtc-1421	218	27	different	different	ADJ
ijtc-1421	218	28	and	and	CCONJ
ijtc-1421	218	29	more	more	ADV
ijtc-1421	218	30	accurate	accurate	ADJ
ijtc-1421	218	31	results	result	NOUN
ijtc-1421	218	32	.	.	PUNCT
ijtc-1421	219	1	it	it	PRON
ijtc-1421	219	2	is	be	AUX
ijtc-1421	219	3	hoped	hope	VERB
ijtc-1421	219	4	that	that	SCONJ
ijtc-1421	219	5	it	it	PRON
ijtc-1421	219	6	will	will	AUX
ijtc-1421	219	7	be	be	AUX
ijtc-1421	219	8	able	able	ADJ
ijtc-1421	219	9	to	to	PART
ijtc-1421	219	10	add	add	VERB
ijtc-1421	219	11	other	other	ADJ
ijtc-1421	219	12	independent	independent	ADJ
ijtc-1421	219	13	variables	variable	NOUN
ijtc-1421	219	14	related	relate	VERB
ijtc-1421	219	15	to	to	ADP
ijtc-1421	219	16	investment	investment	NOUN
ijtc-1421	219	17	efficiency	efficiency	NOUN
ijtc-1421	219	18	as	as	SCONJ
ijtc-1421	219	19	seen	see	VERB
ijtc-1421	219	20	from	from	ADP
ijtc-1421	219	21	other	other	ADJ
ijtc-1421	219	22	sectors	sector	NOUN
ijtc-1421	219	23	,	,	PUNCT
ijtc-1421	219	24	such	such	ADJ
ijtc-1421	219	25	as	as	ADP
ijtc-1421	219	26	internal	internal	ADJ
ijtc-1421	219	27	companies	company	NOUN
ijtc-1421	219	28	apart	apart	ADV
ijtc-1421	219	29	from	from	ADP
ijtc-1421	219	30	financial	financial	ADJ
ijtc-1421	219	31	reports	report	NOUN
ijtc-1421	219	32	,	,	PUNCT
ijtc-1421	219	33	and	and	CCONJ
ijtc-1421	219	34	external	external	ADJ
ijtc-1421	219	35	sectors	sector	NOUN
ijtc-1421	219	36	,	,	PUNCT
ijtc-1421	219	37	such	such	ADJ
ijtc-1421	219	38	as	as	ADP
ijtc-1421	219	39	the	the	DET
ijtc-1421	219	40	impact	impact	NOUN
ijtc-1421	219	41	on	on	ADP
ijtc-1421	219	42	regulations	regulation	NOUN
ijtc-1421	219	43	in	in	ADP
ijtc-1421	219	44	force	force	NOUN
ijtc-1421	219	45	in	in	ADP
ijtc-1421	219	46	indonesia	indonesia	PROPN
ijtc-1421	219	47	,	,	PUNCT
ijtc-1421	219	48	so	so	SCONJ
ijtc-1421	219	49	that	that	SCONJ
ijtc-1421	219	50	it	it	PRON
ijtc-1421	219	51	can	can	AUX
ijtc-1421	219	52	provide	provide	VERB
ijtc-1421	219	53	different	different	ADJ
ijtc-1421	219	54	and	and	CCONJ
ijtc-1421	219	55	more	more	ADV
ijtc-1421	219	56	accurate	accurate	ADJ
ijtc-1421	219	57	results	result	NOUN
ijtc-1421	219	58	.	.	PUNCT
ijtc-1421	220	1	reference	reference	NOUN
ijtc-1421	220	2	ardillah	ardillah	PROPN
ijtc-1421	220	3	,	,	PUNCT
ijtc-1421	220	4	k.	k.	PROPN
ijtc-1421	220	5	,	,	PUNCT
ijtc-1421	220	6	&	&	CCONJ
ijtc-1421	220	7	halim	halim	PROPN
ijtc-1421	220	8	,	,	PUNCT
ijtc-1421	220	9	y.	y.	PROPN
ijtc-1421	220	10	(	(	PUNCT
ijtc-1421	220	11	2021	2021	NUM
ijtc-1421	220	12	)	)	PUNCT
ijtc-1421	220	13	.	.	PUNCT
ijtc-1421	221	1	the	the	DET
ijtc-1421	221	2	effect	effect	NOUN
ijtc-1421	221	3	of	of	ADP
ijtc-1421	221	4	institutional	institutional	ADJ
ijtc-1421	221	5	ownership	ownership	NOUN
ijtc-1421	221	6	,	,	PUNCT
ijtc-1421	221	7	fiscal	fiscal	ADJ
ijtc-1421	221	8	loss	loss	NOUN
ijtc-1421	221	9	compensation	compensation	NOUN
ijtc-1421	221	10	,	,	PUNCT
ijtc-1421	221	11	and	and	CCONJ
ijtc-1421	221	12	accounting	account	VERB
ijtc-1421	221	13	conservatism	conservatism	NOUN
ijtc-1421	221	14	on	on	ADP
ijtc-1421	221	15	tax	tax	NOUN
ijtc-1421	221	16	avoidance	avoidance	NOUN
ijtc-1421	221	17	.	.	PUNCT
ijtc-1421	222	1	journal	journal	NOUN
ijtc-1421	222	2	of	of	ADP
ijtc-1421	222	3	accounting	accounting	NOUN
ijtc-1421	222	4	auditing	auditing	NOUN
ijtc-1421	222	5	and	and	CCONJ
ijtc-1421	222	6	business	business	NOUN
ijtc-1421	222	7	,	,	PUNCT
ijtc-1421	222	8	5(1	5(1	NUM
ijtc-1421	222	9	)	)	PUNCT
ijtc-1421	222	10	.	.	PUNCT
ijtc-1421	223	1	https://doi.org/10.24198/jaab.v5i1.37310	https://doi.org/10.24198/jaab.v5i1.37310	PROPN
ijtc-1421	223	2	biddle	biddle	NOUN
ijtc-1421	223	3	,	,	PUNCT
ijtc-1421	223	4	a.	a.	NOUN
ijtc-1421	223	5	(	(	PUNCT
ijtc-1421	223	6	2009	2009	NUM
ijtc-1421	223	7	)	)	PUNCT
ijtc-1421	223	8	.	.	PUNCT
ijtc-1421	224	1	title	title	NOUN
ijtc-1421	224	2	how	how	SCONJ
ijtc-1421	224	3	does	do	AUX
ijtc-1421	224	4	financial	financial	ADJ
ijtc-1421	224	5	reporting	reporting	NOUN
ijtc-1421	224	6	quality	quality	NOUN
ijtc-1421	224	7	relate	relate	VERB
ijtc-1421	224	8	to	to	ADP
ijtc-1421	224	9	investment	investment	NOUN
ijtc-1421	224	10	efficiency	efficiency	NOUN
ijtc-1421	224	11	?	?	PUNCT
ijtc-1421	225	1	rights	right	NOUN
ijtc-1421	225	2	creative	creative	ADJ
ijtc-1421	225	3	commons	common	NOUN
ijtc-1421	225	4	:	:	PUNCT
ijtc-1421	225	5	attribution	attribution	NOUN
ijtc-1421	225	6	3.0	3.0	NUM
ijtc-1421	225	7	hong	hong	PROPN
ijtc-1421	225	8	kong	kong	PROPN
ijtc-1421	225	9	license	license	NOUN
ijtc-1421	225	10	.	.	PUNCT
ijtc-1421	226	1	citation	citation	NOUN
ijtc-1421	226	2	journal	journal	NOUN
ijtc-1421	226	3	of	of	ADP
ijtc-1421	226	4	accounting	accounting	NOUN
ijtc-1421	226	5	and	and	CCONJ
ijtc-1421	226	6	economics	economic	NOUN
ijtc-1421	226	7	.	.	PUNCT
ijtc-1421	227	1	https://doi.org/http://ssrn.com/abstract=1146536	https://doi.org/http://ssrn.com/abstract=1146536	NOUN
ijtc-1421	227	2	biddle	biddle	PROPN
ijtc-1421	227	3	,	,	PUNCT
ijtc-1421	227	4	g.	g.	PROPN
ijtc-1421	227	5	c.	c.	PROPN
ijtc-1421	227	6	,	,	PUNCT
ijtc-1421	227	7	hilary	hilary	PROPN
ijtc-1421	227	8	,	,	PUNCT
ijtc-1421	227	9	g.	g.	PROPN
ijtc-1421	227	10	,	,	PUNCT
ijtc-1421	227	11	&	&	CCONJ
ijtc-1421	227	12	verdi	verdi	PROPN
ijtc-1421	227	13	,	,	PUNCT
ijtc-1421	227	14	r.	r.	PROPN
ijtc-1421	227	15	s.	s.	PROPN
ijtc-1421	227	16	(	(	PUNCT
ijtc-1421	227	17	2009	2009	NUM
ijtc-1421	227	18	)	)	PUNCT
ijtc-1421	227	19	.	.	PUNCT
ijtc-1421	228	1	how	how	SCONJ
ijtc-1421	228	2	does	do	AUX
ijtc-1421	228	3	financial	financial	ADJ
ijtc-1421	228	4	reporting	reporting	NOUN
ijtc-1421	228	5	quality	quality	NOUN
ijtc-1421	228	6	relate	relate	VERB
ijtc-1421	228	7	to	to	ADP
ijtc-1421	228	8	investment	investment	NOUN
ijtc-1421	228	9	efficiency	efficiency	NOUN
ijtc-1421	228	10	?	?	PUNCT
ijtc-1421	229	1	journal	journal	NOUN
ijtc-1421	229	2	of	of	ADP
ijtc-1421	229	3	accounting	accounting	NOUN
ijtc-1421	229	4	and	and	CCONJ
ijtc-1421	229	5	economics	economic	NOUN
ijtc-1421	229	6	,	,	PUNCT
ijtc-1421	229	7	48(2–3	48(2–3	PROPN
ijtc-1421	229	8	)	)	PUNCT
ijtc-1421	229	9	,	,	PUNCT
ijtc-1421	229	10	112–131	112–131	NUM
ijtc-1421	229	11	.	.	PUNCT
ijtc-1421	230	1	https://doi.org/10.1016/j.jacceco.2009.09.001	https://doi.org/10.1016/j.jacceco.2009.09.001	PROPN
ijtc-1421	230	2	boubaker	boubaker	PROPN
ijtc-1421	230	3	,	,	PUNCT
ijtc-1421	230	4	s.	s.	PROPN
ijtc-1421	230	5	,	,	PUNCT
ijtc-1421	230	6	houcine	houcine	PROPN
ijtc-1421	230	7	,	,	PUNCT
ijtc-1421	230	8	a.	a.	NOUN
ijtc-1421	230	9	,	,	PUNCT
ijtc-1421	230	10	ftiti	ftiti	PROPN
ijtc-1421	230	11	,	,	PUNCT
ijtc-1421	230	12	z.	z.	PROPN
ijtc-1421	230	13	,	,	PUNCT
ijtc-1421	230	14	&	&	CCONJ
ijtc-1421	230	15	masri	masri	PROPN
ijtc-1421	230	16	,	,	PUNCT
ijtc-1421	230	17	h.	h.	PROPN
ijtc-1421	230	18	(	(	PUNCT
ijtc-1421	230	19	2018	2018	NUM
ijtc-1421	230	20	)	)	PUNCT
ijtc-1421	230	21	.	.	PUNCT
ijtc-1421	231	1	does	do	AUX
ijtc-1421	231	2	audit	audit	VERB
ijtc-1421	231	3	quality	quality	NOUN
ijtc-1421	231	4	affect	affect	NOUN
ijtc-1421	231	5	firms	firm	NOUN
ijtc-1421	231	6	’	’	PART
ijtc-1421	231	7	investment	investment	NOUN
ijtc-1421	231	8	efficiency	efficiency	NOUN
ijtc-1421	231	9	?	?	PUNCT
ijtc-1421	232	1	journal	journal	NOUN
ijtc-1421	232	2	of	of	ADP
ijtc-1421	232	3	the	the	DET
ijtc-1421	232	4	operational	operational	ADJ
ijtc-1421	232	5	research	research	NOUN
ijtc-1421	232	6	society	society	NOUN
ijtc-1421	232	7	,	,	PUNCT
ijtc-1421	232	8	69(10	69(10	PROPN
ijtc-1421	232	9	)	)	PUNCT
ijtc-1421	232	10	,	,	PUNCT
ijtc-1421	232	11	1688–1699	1688–1699	NUM
ijtc-1421	232	12	.	.	PUNCT
ijtc-1421	233	1	https://doi.org/10.1080/01605682.2018.1489357	https://doi.org/10.1080/01605682.2018.1489357	PROPN
ijtc-1421	233	2	bushman	bushman	PROPN
ijtc-1421	233	3	,	,	PUNCT
ijtc-1421	233	4	r.	r.	PROPN
ijtc-1421	233	5	m.	m.	PROPN
ijtc-1421	233	6	,	,	PUNCT
ijtc-1421	233	7	&	&	CCONJ
ijtc-1421	233	8	smith	smith	PROPN
ijtc-1421	233	9	,	,	PUNCT
ijtc-1421	233	10	a.	a.	PROPN
ijtc-1421	233	11	j.	j.	PROPN
ijtc-1421	233	12	(	(	PUNCT
ijtc-1421	233	13	2001	2001	NUM
ijtc-1421	233	14	)	)	PUNCT
ijtc-1421	233	15	.	.	PUNCT
ijtc-1421	234	1	financial	financial	ADJ
ijtc-1421	234	2	accounting	accounting	NOUN
ijtc-1421	234	3	information	information	NOUN
ijtc-1421	234	4	and	and	CCONJ
ijtc-1421	234	5	corporate	corporate	ADJ
ijtc-1421	234	6	governance	governance	NOUN
ijtc-1421	234	7	(	(	PUNCT
ijtc-1421	234	8	vol	vol	NOUN
ijtc-1421	234	9	.	.	PROPN
ijtc-1421	234	10	32	32	NUM
ijtc-1421	234	11	)	)	PUNCT
ijtc-1421	234	12	.	.	PUNCT
ijtc-1421	235	1	c.biddle	c.biddle	ADJ
ijtc-1421	235	2	,	,	PUNCT
ijtc-1421	235	3	g.	g.	PROPN
ijtc-1421	235	4	,	,	PUNCT
ijtc-1421	235	5	&	&	CCONJ
ijtc-1421	235	6	hilary	hilary	PROPN
ijtc-1421	235	7	,	,	PUNCT
ijtc-1421	235	8	g.	g.	PROPN
ijtc-1421	235	9	(	(	PUNCT
ijtc-1421	235	10	2006	2006	NUM
ijtc-1421	235	11	)	)	PUNCT
ijtc-1421	235	12	.	.	PUNCT
ijtc-1421	236	1	accounting	account	VERB
ijtc-1421	236	2	quality	quality	NOUN
ijtc-1421	236	3	and	and	CCONJ
ijtc-1421	236	4	firm	firm	ADJ
ijtc-1421	236	5	-	-	PUNCT
ijtc-1421	236	6	level	level	NOUN
ijtc-1421	236	7	capital	capital	NOUN
ijtc-1421	236	8	investment	investment	NOUN
ijtc-1421	236	9	.	.	PUNCT
ijtc-1421	237	1	the	the	DET
ijtc-1421	237	2	accounting	accounting	NOUN
ijtc-1421	237	3	review	review	NOUN
ijtc-1421	237	4	,	,	PUNCT
ijtc-1421	237	5	81	81	NUM
ijtc-1421	237	6	,	,	PUNCT
ijtc-1421	237	7	963–982	963–982	NUM
ijtc-1421	237	8	.	.	PUNCT
ijtc-1421	238	1	https://doi.org/10.1007/3-540-61440-0_148	https://doi.org/10.1007/3-540-61440-0_148	PROPN
ijtc-1421	238	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1421	238	3	the	the	DET
ijtc-1421	238	4	influence	influence	NOUN
ijtc-1421	238	5	of	of	ADP
ijtc-1421	238	6	accrual	accrual	ADJ
ijtc-1421	238	7	quality	quality	NOUN
ijtc-1421	238	8	,	,	PUNCT
ijtc-1421	238	9	accounting	account	VERB
ijtc-1421	238	10	conservatism	conservatism	NOUN
ijtc-1421	238	11	and	and	CCONJ
ijtc-1421	238	12	debt	debt	NOUN
ijtc-1421	238	13	maturity	maturity	NOUN
ijtc-1421	238	14	on	on	ADP
ijtc-1421	238	15	investment	investment	NOUN
ijtc-1421	238	16	efficiency	efficiency	NOUN
ijtc-1421	238	17	in	in	ADP
ijtc-1421	238	18	consumer	consumer	NOUN
ijtc-1421	238	19	sector	sector	NOUN
ijtc-1421	238	20	companies	company	NOUN
ijtc-1421	238	21	in	in	ADP
ijtc-1421	238	22	indonesia	indonesia	PROPN
ijtc-1421	238	23	rosaliana	rosaliana	PROPN
ijtc-1421	238	24	15	15	NUM
ijtc-1421	238	25	|	|	NOUN
ijtc-1421	238	26	ilomata	ilomata	PROPN
ijtc-1421	238	27	international	international	ADJ
ijtc-1421	238	28	journal	journal	NOUN
ijtc-1421	238	29	of	of	ADP
ijtc-1421	238	30	tax	tax	PROPN
ijtc-1421	238	31	&	&	CCONJ
ijtc-1421	238	32	accounting	accounting	PROPN
ijtc-1421	238	33	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1421	238	34	cherkasova	cherkasova	PROPN
ijtc-1421	238	35	,	,	PUNCT
ijtc-1421	238	36	v.	v.	PROPN
ijtc-1421	238	37	,	,	PUNCT
ijtc-1421	238	38	&	&	CCONJ
ijtc-1421	238	39	rasadi	rasadi	PROPN
ijtc-1421	238	40	,	,	PUNCT
ijtc-1421	238	41	d.	d.	PROPN
ijtc-1421	238	42	(	(	PUNCT
ijtc-1421	238	43	2017	2017	NUM
ijtc-1421	238	44	)	)	PUNCT
ijtc-1421	238	45	.	.	PUNCT
ijtc-1421	239	1	earnings	earning	NOUN
ijtc-1421	239	2	quality	quality	NOUN
ijtc-1421	239	3	and	and	CCONJ
ijtc-1421	239	4	investment	investment	NOUN
ijtc-1421	239	5	efficiency	efficiency	NOUN
ijtc-1421	239	6	:	:	PUNCT
ijtc-1421	239	7	evidence	evidence	NOUN
ijtc-1421	239	8	from	from	ADP
ijtc-1421	239	9	eastern	eastern	PROPN
ijtc-1421	239	10	europe	europe	PROPN
ijtc-1421	239	11	.	.	PUNCT
ijtc-1421	240	1	review	review	NOUN
ijtc-1421	240	2	of	of	ADP
ijtc-1421	240	3	economic	economic	ADJ
ijtc-1421	240	4	perspectives	perspective	NOUN
ijtc-1421	240	5	,	,	PUNCT
ijtc-1421	240	6	17(4	17(4	NUM
ijtc-1421	240	7	)	)	PUNCT
ijtc-1421	240	8	,	,	PUNCT
ijtc-1421	240	9	441–468	441–468	NUM
ijtc-1421	240	10	.	.	PUNCT
ijtc-1421	241	1	https://doi.org/10.1515/revecp-2017-0023	https://doi.org/10.1515/revecp-2017-0023	PROPN
ijtc-1421	241	2	childs	childs	PROPN
ijtc-1421	241	3	,	,	PUNCT
ijtc-1421	241	4	p.	p.	PROPN
ijtc-1421	241	5	d.	d.	PROPN
ijtc-1421	241	6	,	,	PUNCT
ijtc-1421	241	7	mauer	mauer	PROPN
ijtc-1421	241	8	,	,	PUNCT
ijtc-1421	241	9	d.	d.	PROPN
ijtc-1421	241	10	c.	c.	PROPN
ijtc-1421	241	11	,	,	PUNCT
ijtc-1421	241	12	&	&	CCONJ
ijtc-1421	241	13	ott	ott	PROPN
ijtc-1421	241	14	,	,	PUNCT
ijtc-1421	241	15	s.	s.	PROPN
ijtc-1421	241	16	h.	h.	PROPN
ijtc-1421	241	17	(	(	PUNCT
ijtc-1421	241	18	2005	2005	NUM
ijtc-1421	241	19	)	)	PUNCT
ijtc-1421	241	20	.	.	PUNCT
ijtc-1421	242	1	interactions	interaction	NOUN
ijtc-1421	242	2	of	of	ADP
ijtc-1421	242	3	corporate	corporate	ADJ
ijtc-1421	242	4	financing	financing	NOUN
ijtc-1421	242	5	and	and	CCONJ
ijtc-1421	242	6	investment	investment	NOUN
ijtc-1421	242	7	decisions	decision	NOUN
ijtc-1421	242	8	:	:	PUNCT
ijtc-1421	242	9	the	the	DET
ijtc-1421	242	10	effects	effect	NOUN
ijtc-1421	242	11	of	of	ADP
ijtc-1421	242	12	agency	agency	NOUN
ijtc-1421	242	13	conflicts	conflict	NOUN
ijtc-1421	242	14	.	.	PUNCT
ijtc-1421	243	1	journal	journal	NOUN
ijtc-1421	243	2	of	of	ADP
ijtc-1421	243	3	financial	financial	ADJ
ijtc-1421	243	4	economics	economic	NOUN
ijtc-1421	243	5	,	,	PUNCT
ijtc-1421	243	6	76(3	76(3	NOUN
ijtc-1421	243	7	)	)	PUNCT
ijtc-1421	243	8	,	,	PUNCT
ijtc-1421	243	9	667–690	667–690	NUM
ijtc-1421	243	10	.	.	PUNCT
ijtc-1421	244	1	https://doi.org/10.1016/j.jfineco.2004.06.012	https://doi.org/10.1016/j.jfineco.2004.06.012	NOUN
ijtc-1421	244	2	cutillas	cutilla	NOUN
ijtc-1421	244	3	gomariz	gomariz	NOUN
ijtc-1421	244	4	,	,	PUNCT
ijtc-1421	244	5	m.	m.	PROPN
ijtc-1421	244	6	f.	f.	PROPN
ijtc-1421	244	7	,	,	PUNCT
ijtc-1421	244	8	&	&	CCONJ
ijtc-1421	244	9	sánchez	sánchez	PROPN
ijtc-1421	244	10	ballesta	ballesta	PROPN
ijtc-1421	244	11	,	,	PUNCT
ijtc-1421	244	12	j.	j.	PROPN
ijtc-1421	244	13	p.	p.	PROPN
ijtc-1421	244	14	(	(	PUNCT
ijtc-1421	244	15	2014	2014	NUM
ijtc-1421	244	16	)	)	PUNCT
ijtc-1421	244	17	.	.	PUNCT
ijtc-1421	245	1	financial	financial	ADJ
ijtc-1421	245	2	reporting	reporting	NOUN
ijtc-1421	245	3	quality	quality	NOUN
ijtc-1421	245	4	,	,	PUNCT
ijtc-1421	245	5	debt	debt	NOUN
ijtc-1421	245	6	maturity	maturity	NOUN
ijtc-1421	245	7	and	and	CCONJ
ijtc-1421	245	8	investment	investment	NOUN
ijtc-1421	245	9	efficiency	efficiency	NOUN
ijtc-1421	245	10	.	.	PUNCT
ijtc-1421	246	1	journal	journal	NOUN
ijtc-1421	246	2	of	of	ADP
ijtc-1421	246	3	banking	banking	NOUN
ijtc-1421	246	4	and	and	CCONJ
ijtc-1421	246	5	finance	finance	NOUN
ijtc-1421	246	6	,	,	PUNCT
ijtc-1421	246	7	40(1	40(1	NOUN
ijtc-1421	246	8	)	)	PUNCT
ijtc-1421	246	9	,	,	PUNCT
ijtc-1421	246	10	494–506	494–506	NUM
ijtc-1421	246	11	.	.	PUNCT
ijtc-1421	247	1	https://doi.org/10.1016/j.jbankfin.2013.07.013	https://doi.org/10.1016/j.jbankfin.2013.07.013	VERB
ijtc-1421	247	2	delima	delima	PROPN
ijtc-1421	247	3	,	,	PUNCT
ijtc-1421	247	4	a.	a.	NOUN
ijtc-1421	247	5	(	(	PUNCT
ijtc-1421	247	6	2023	2023	NUM
ijtc-1421	247	7	)	)	PUNCT
ijtc-1421	247	8	.	.	PUNCT
ijtc-1421	248	1	the	the	DET
ijtc-1421	248	2	effect	effect	NOUN
ijtc-1421	248	3	of	of	ADP
ijtc-1421	248	4	accounting	account	VERB
ijtc-1421	248	5	conservatism	conservatism	NOUN
ijtc-1421	248	6	,	,	PUNCT
ijtc-1421	248	7	free	free	ADJ
ijtc-1421	248	8	cash	cash	NOUN
ijtc-1421	248	9	flow	flow	NOUN
ijtc-1421	248	10	and	and	CCONJ
ijtc-1421	248	11	financial	financial	ADJ
ijtc-1421	248	12	distress	distress	NOUN
ijtc-1421	248	13	on	on	ADP
ijtc-1421	248	14	company	company	NOUN
ijtc-1421	248	15	value	value	NOUN
ijtc-1421	248	16	.	.	PUNCT
ijtc-1421	249	1	sinergi	sinergi	PROPN
ijtc-1421	249	2	international	international	PROPN
ijtc-1421	249	3	journal	journal	PROPN
ijtc-1421	249	4	of	of	ADP
ijtc-1421	249	5	economics	economic	NOUN
ijtc-1421	249	6	,	,	PUNCT
ijtc-1421	249	7	1(2	1(2	NUM
ijtc-1421	249	8	)	)	PUNCT
ijtc-1421	249	9	,	,	PUNCT
ijtc-1421	249	10	100–110	100–110	NUM
ijtc-1421	249	11	.	.	PUNCT
ijtc-1421	250	1	firmansyah	firmansyah	PROPN
ijtc-1421	250	2	,	,	PUNCT
ijtc-1421	250	3	a.	a.	NOUN
ijtc-1421	250	4	,	,	PUNCT
ijtc-1421	250	5	priscilia	priscilia	PROPN
ijtc-1421	250	6	,	,	PUNCT
ijtc-1421	250	7	g.	g.	PROPN
ijtc-1421	250	8	,	,	PUNCT
ijtc-1421	250	9	sandra	sandra	PROPN
ijtc-1421	250	10	,	,	PUNCT
ijtc-1421	250	11	s.	s.	PROPN
ijtc-1421	250	12	,	,	PUNCT
ijtc-1421	250	13	&	&	CCONJ
ijtc-1421	250	14	trisnawati	trisnawati	PROPN
ijtc-1421	250	15	,	,	PUNCT
ijtc-1421	250	16	e.	e.	PROPN
ijtc-1421	250	17	(	(	PUNCT
ijtc-1421	250	18	2022	2022	NUM
ijtc-1421	250	19	)	)	PUNCT
ijtc-1421	250	20	.	.	PUNCT
ijtc-1421	251	1	efisiensi	efisiensi	PROPN
ijtc-1421	251	2	investasi	investasi	PROPN
ijtc-1421	251	3	perusahaan	perusahaan	PROPN
ijtc-1421	251	4	barang	barang	PROPN
ijtc-1421	251	5	konsumsi	konsumsi	PROPN
ijtc-1421	251	6	di	di	PROPN
ijtc-1421	251	7	indonesia	indonesia	PROPN
ijtc-1421	251	8	:	:	PUNCT
ijtc-1421	251	9	kualitas	kualita	NOUN
ijtc-1421	251	10	laporan	laporan	VERB
ijtc-1421	251	11	keuangan	keuangan	PROPN
ijtc-1421	251	12	dan	dan	PROPN
ijtc-1421	251	13	kecurangan	kecurangan	PROPN
ijtc-1421	251	14	dalam	dalam	PROPN
ijtc-1421	251	15	akuntansi	akuntansi	PROPN
ijtc-1421	251	16	.	.	PUNCT
ijtc-1421	252	1	jurnal	jurnal	PROPN
ijtc-1421	252	2	wahana	wahana	PROPN
ijtc-1421	252	3	akuntansi	akuntansi	PROPN
ijtc-1421	252	4	,	,	PUNCT
ijtc-1421	252	5	17(1	17(1	NUM
ijtc-1421	252	6	)	)	PUNCT
ijtc-1421	252	7	,	,	PUNCT
ijtc-1421	252	8	1–24	1–24	PROPN
ijtc-1421	252	9	.	.	PUNCT
ijtc-1421	253	1	https://doi.org/10.21009/wahana.17.011	https://doi.org/10.21009/wahana.17.011	PROPN
ijtc-1421	253	2	hanafi	hanafi	PROPN
ijtc-1421	253	3	,	,	PUNCT
ijtc-1421	253	4	m.	m.	NOUN
ijtc-1421	253	5	m.	m.	NOUN
ijtc-1421	253	6	,	,	PUNCT
ijtc-1421	253	7	&	&	CCONJ
ijtc-1421	253	8	halim	halim	PROPN
ijtc-1421	253	9	,	,	PUNCT
ijtc-1421	253	10	a.	a.	NOUN
ijtc-1421	253	11	(	(	PUNCT
ijtc-1421	253	12	2009	2009	NUM
ijtc-1421	253	13	)	)	PUNCT
ijtc-1421	253	14	.	.	PUNCT
ijtc-1421	254	1	analisa	analisa	NOUN
ijtc-1421	254	2	laporan	laporan	ADJ
ijtc-1421	254	3	keuangan	keuangan	NOUN
ijtc-1421	254	4	(	(	PUNCT
ijtc-1421	254	5	f.	f.	PROPN
ijtc-1421	254	6	fabri	fabri	PROPN
ijtc-1421	254	7	,	,	PUNCT
ijtc-1421	254	8	ed	ed	NOUN
ijtc-1421	254	9	.	.	PUNCT
ijtc-1421	254	10	;	;	PUNCT
ijtc-1421	254	11	1st	1st	ADJ
ijtc-1421	254	12	ed	ed	NOUN
ijtc-1421	254	13	.	.	PUNCT
ijtc-1421	254	14	)	)	PUNCT
ijtc-1421	254	15	.	.	PUNCT
ijtc-1421	255	1	ponorogo	ponorogo	PROPN
ijtc-1421	255	2	:	:	PUNCT
ijtc-1421	255	3	uwais	uwais	PROPN
ijtc-1421	255	4	inspirasi	inspirasi	PROPN
ijtc-1421	255	5	indonesia	indonesia	PROPN
ijtc-1421	255	6	.	.	PUNCT
ijtc-1421	256	1	https://doi.org/10.1016/j.nrleng.2011.09.004	https://doi.org/10.1016/j.nrleng.2011.09.004	VERB
ijtc-1421	256	2	haque	haque	PROPN
ijtc-1421	256	3	,	,	PUNCT
ijtc-1421	256	4	a.	a.	NOUN
ijtc-1421	256	5	(	(	PUNCT
ijtc-1421	256	6	2016	2016	NUM
ijtc-1421	256	7	)	)	PUNCT
ijtc-1421	256	8	.	.	PUNCT
ijtc-1421	257	1	earning	earn	VERB
ijtc-1421	257	2	management	management	NOUN
ijtc-1421	257	3	and	and	CCONJ
ijtc-1421	257	4	the	the	DET
ijtc-1421	257	5	role	role	NOUN
ijtc-1421	257	6	of	of	ADP
ijtc-1421	257	7	accounting	account	VERB
ijtc-1421	257	8	conservatism	conservatism	NOUN
ijtc-1421	257	9	at	at	ADP
ijtc-1421	257	10	firm	firm	ADJ
ijtc-1421	257	11	level	level	NOUN
ijtc-1421	257	12	.	.	PUNCT
ijtc-1421	258	1	international	international	ADJ
ijtc-1421	258	2	journal	journal	PROPN
ijtc-1421	258	3	of	of	ADP
ijtc-1421	258	4	economics	economic	NOUN
ijtc-1421	258	5	and	and	CCONJ
ijtc-1421	258	6	finance	finance	NOUN
ijtc-1421	258	7	,	,	PUNCT
ijtc-1421	258	8	8	8	NUM
ijtc-1421	258	9	.	.	PUNCT
ijtc-1421	259	1	https://doi.org/10.5539/ijef.v8n2p197	https://doi.org/10.5539/ijef.v8n2p197	PROPN
ijtc-1421	259	2	.	.	PUNCT
ijtc-1421	260	1	he	he	PRON
ijtc-1421	260	2	,	,	PUNCT
ijtc-1421	260	3	y.	y.	PROPN
ijtc-1421	260	4	,	,	PUNCT
ijtc-1421	260	5	chen	chen	PROPN
ijtc-1421	260	6	,	,	PUNCT
ijtc-1421	260	7	c.	c.	PROPN
ijtc-1421	260	8	,	,	PUNCT
ijtc-1421	260	9	&	&	CCONJ
ijtc-1421	260	10	hu	hu	PROPN
ijtc-1421	260	11	,	,	PUNCT
ijtc-1421	260	12	y.	y.	PROPN
ijtc-1421	260	13	(	(	PUNCT
ijtc-1421	260	14	2019	2019	NUM
ijtc-1421	260	15	)	)	PUNCT
ijtc-1421	260	16	.	.	PUNCT
ijtc-1421	261	1	managerial	managerial	ADJ
ijtc-1421	261	2	overconfidence	overconfidence	NOUN
ijtc-1421	261	3	,	,	PUNCT
ijtc-1421	261	4	internal	internal	ADJ
ijtc-1421	261	5	financing	financing	NOUN
ijtc-1421	261	6	,	,	PUNCT
ijtc-1421	261	7	and	and	CCONJ
ijtc-1421	261	8	investment	investment	NOUN
ijtc-1421	261	9	efficiency	efficiency	NOUN
ijtc-1421	261	10	:	:	PUNCT
ijtc-1421	261	11	evidence	evidence	NOUN
ijtc-1421	261	12	from	from	ADP
ijtc-1421	261	13	china	china	PROPN
ijtc-1421	261	14	.	.	PUNCT
ijtc-1421	262	1	research	research	NOUN
ijtc-1421	262	2	in	in	ADP
ijtc-1421	262	3	international	international	ADJ
ijtc-1421	262	4	business	business	NOUN
ijtc-1421	262	5	and	and	CCONJ
ijtc-1421	262	6	finance	finance	NOUN
ijtc-1421	262	7	,	,	PUNCT
ijtc-1421	262	8	47(september	47(september	NOUN
ijtc-1421	262	9	2018	2018	NUM
ijtc-1421	262	10	)	)	PUNCT
ijtc-1421	262	11	,	,	PUNCT
ijtc-1421	262	12	501–510	501–510	NUM
ijtc-1421	262	13	.	.	PUNCT
ijtc-1421	263	1	https://doi.org/10.1016/j.ribaf.2018.09.010	https://doi.org/10.1016/j.ribaf.2018.09.010	NOUN
ijtc-1421	263	2	houcine	houcine	NOUN
ijtc-1421	263	3	,	,	PUNCT
ijtc-1421	263	4	a.	a.	NOUN
ijtc-1421	263	5	(	(	PUNCT
ijtc-1421	263	6	2013	2013	NUM
ijtc-1421	263	7	)	)	PUNCT
ijtc-1421	263	8	.	.	PUNCT
ijtc-1421	264	1	does	do	AUX
ijtc-1421	264	2	accounting	account	VERB
ijtc-1421	264	3	conservatism	conservatism	NOUN
ijtc-1421	264	4	affect	affect	VERB
ijtc-1421	264	5	firm	firm	ADJ
ijtc-1421	264	6	investment	investment	NOUN
ijtc-1421	264	7	efficiency	efficiency	NOUN
ijtc-1421	264	8	in	in	ADP
ijtc-1421	264	9	an	an	DET
ijtc-1421	264	10	emerging	emerge	VERB
ijtc-1421	264	11	market	market	NOUN
ijtc-1421	264	12	?	?	PUNCT
ijtc-1421	265	1	evidence	evidence	NOUN
ijtc-1421	265	2	from	from	ADP
ijtc-1421	265	3	tunisian	tunisian	ADJ
ijtc-1421	265	4	context	context	NOUN
ijtc-1421	265	5	.	.	PUNCT
ijtc-1421	266	1	african	african	PROPN
ijtc-1421	266	2	j.	j.	PROPN
ijtc-1421	266	3	of	of	ADP
ijtc-1421	266	4	accounting	accounting	PROPN
ijtc-1421	266	5	,	,	PUNCT
ijtc-1421	266	6	auditing	auditing	NOUN
ijtc-1421	266	7	and	and	CCONJ
ijtc-1421	266	8	finance	finance	NOUN
ijtc-1421	266	9	,	,	PUNCT
ijtc-1421	266	10	2(3	2(3	NUM
ijtc-1421	266	11	)	)	PUNCT
ijtc-1421	266	12	,	,	PUNCT
ijtc-1421	266	13	209	209	NUM
ijtc-1421	266	14	.	.	PUNCT
ijtc-1421	267	1	https://doi.org/10.1504/ajaaf.2013.057630	https://doi.org/10.1504/ajaaf.2013.057630	PROPN
ijtc-1421	267	2	houcinel	houcinel	NOUN
ijtc-1421	267	3	,	,	PUNCT
ijtc-1421	267	4	a.	a.	NOUN
ijtc-1421	267	5	,	,	PUNCT
ijtc-1421	267	6	&	&	CCONJ
ijtc-1421	267	7	kolsi	kolsi	PROPN
ijtc-1421	267	8	,	,	PUNCT
ijtc-1421	267	9	m.	m.	NOUN
ijtc-1421	267	10	c.	c.	PROPN
ijtc-1421	267	11	(	(	PUNCT
ijtc-1421	267	12	2017	2017	NUM
ijtc-1421	267	13	)	)	PUNCT
ijtc-1421	267	14	.	.	PUNCT
ijtc-1421	268	1	the	the	DET
ijtc-1421	268	2	effect	effect	NOUN
ijtc-1421	268	3	of	of	ADP
ijtc-1421	268	4	financial	financial	ADJ
ijtc-1421	268	5	reporting	reporting	NOUN
ijtc-1421	268	6	quality	quality	NOUN
ijtc-1421	268	7	on	on	ADP
ijtc-1421	268	8	corporate	corporate	ADJ
ijtc-1421	268	9	investment	investment	NOUN
ijtc-1421	268	10	efficiency	efficiency	NOUN
ijtc-1421	268	11	:	:	PUNCT
ijtc-1421	268	12	evidence	evidence	NOUN
ijtc-1421	268	13	from	from	ADP
ijtc-1421	268	14	the	the	DET
ijtc-1421	268	15	tunisian	tunisian	ADJ
ijtc-1421	268	16	stock	stock	NOUN
ijtc-1421	268	17	market	market	NOUN
ijtc-1421	268	18	.	.	PUNCT
ijtc-1421	269	1	research	research	NOUN
ijtc-1421	269	2	in	in	ADP
ijtc-1421	269	3	international	international	ADJ
ijtc-1421	269	4	business	business	NOUN
ijtc-1421	269	5	and	and	CCONJ
ijtc-1421	269	6	finance	finance	NOUN
ijtc-1421	269	7	,	,	PUNCT
ijtc-1421	269	8	42	42	NUM
ijtc-1421	269	9	,	,	PUNCT
ijtc-1421	269	10	321–337	321–337	NUM
ijtc-1421	269	11	.	.	PUNCT
ijtc-1421	270	1	https://doi.org/10.1016/j.ribaf.2017.07.066	https://doi.org/10.1016/j.ribaf.2017.07.066	PROPN
ijtc-1421	270	2	ikhsan	ikhsan	NOUN
ijtc-1421	270	3	,	,	PUNCT
ijtc-1421	270	4	l.	l.	PROPN
ijtc-1421	270	5	y.	y.	PROPN
ijtc-1421	270	6	,	,	PUNCT
ijtc-1421	270	7	&	&	CCONJ
ijtc-1421	270	8	septiana	septiana	PROPN
ijtc-1421	270	9	,	,	PUNCT
ijtc-1421	270	10	g.	g.	PROPN
ijtc-1421	270	11	(	(	PUNCT
ijtc-1421	270	12	2019	2019	NUM
ijtc-1421	270	13	)	)	PUNCT
ijtc-1421	270	14	.	.	PUNCT
ijtc-1421	271	1	pengaruh	pengaruh	NOUN
ijtc-1421	271	2	kualitas	kualita	NOUN
ijtc-1421	271	3	laporan	laporan	VERB
ijtc-1421	271	4	keuangan	keuangan	PROPN
ijtc-1421	271	5	dan	dan	PROPN
ijtc-1421	271	6	debt	debt	PROPN
ijtc-1421	271	7	maturity	maturity	PROPN
ijtc-1421	271	8	terhadap	terhadap	PROPN
ijtc-1421	271	9	efisiensi	efisiensi	PROPN
ijtc-1421	271	10	investasi	investasi	PROPN
ijtc-1421	271	11	perusahaan	perusahaan	PROPN
ijtc-1421	271	12	manufaktur	manufaktur	PROPN
ijtc-1421	271	13	sektor	sektor	PROPN
ijtc-1421	271	14	konsumsi	konsumsi	PROPN
ijtc-1421	271	15	yang	yang	PROPN
ijtc-1421	271	16	terdaftar	terdaftar	PROPN
ijtc-1421	271	17	di	di	PROPN
ijtc-1421	271	18	bursa	bursa	PROPN
ijtc-1421	271	19	efek	efek	PROPN
ijtc-1421	271	20	indonesia	indonesia	PROPN
ijtc-1421	271	21	.	.	PUNCT
ijtc-1421	272	1	jurnal	jurnal	ADJ
ijtc-1421	272	2	manajemen	manajemen	PROPN
ijtc-1421	272	3	dan	dan	PROPN
ijtc-1421	272	4	bisnis	bisnis	PROPN
ijtc-1421	272	5	,	,	PUNCT
ijtc-1421	272	6	8(2	8(2	NUM
ijtc-1421	272	7	)	)	PUNCT
ijtc-1421	272	8	,	,	PUNCT
ijtc-1421	272	9	342–353	342–353	NUM
ijtc-1421	272	10	.	.	PUNCT
ijtc-1421	273	1	https://doi.org/10.34006/jmbi.v8i2.121	https://doi.org/10.34006/jmbi.v8i2.121	PROPN
ijtc-1421	273	2	jensen	jensen	PROPN
ijtc-1421	273	3	,	,	PUNCT
ijtc-1421	273	4	m.	m.	PROPN
ijtc-1421	273	5	c.	c.	PROPN
ijtc-1421	273	6	,	,	PUNCT
ijtc-1421	273	7	&	&	CCONJ
ijtc-1421	273	8	meckling	meckling	PROPN
ijtc-1421	273	9	,	,	PUNCT
ijtc-1421	273	10	w.	w.	PROPN
ijtc-1421	273	11	h.	h.	PROPN
ijtc-1421	273	12	(	(	PUNCT
ijtc-1421	273	13	1976	1976	NUM
ijtc-1421	273	14	)	)	PUNCT
ijtc-1421	273	15	.	.	PUNCT
ijtc-1421	274	1	theory	theory	NOUN
ijtc-1421	274	2	of	of	ADP
ijtc-1421	274	3	the	the	DET
ijtc-1421	274	4	firm	firm	NOUN
ijtc-1421	274	5	 	 	SPACE
ijtc-1421	274	6	:	:	PUNCT
ijtc-1421	274	7	managerial	managerial	ADJ
ijtc-1421	274	8	behavior	behavior	NOUN
ijtc-1421	274	9	,	,	PUNCT
ijtc-1421	274	10	agency	agency	NOUN
ijtc-1421	274	11	cost	cost	NOUN
ijtc-1421	274	12	and	and	CCONJ
ijtc-1421	274	13	ownership	ownership	NOUN
ijtc-1421	274	14	structuure	structuure	NOUN
ijtc-1421	274	15	.	.	PUNCT
ijtc-1421	275	1	3(4	3(4	NUM
ijtc-1421	275	2	)	)	PUNCT
ijtc-1421	275	3	,	,	PUNCT
ijtc-1421	275	4	305–360	305–360	NUM
ijtc-1421	275	5	.	.	PUNCT
ijtc-1421	275	6	manuelli	manuelli	PROPN
ijtc-1421	275	7	,	,	PUNCT
ijtc-1421	275	8	r.	r.	PROPN
ijtc-1421	275	9	e.	e.	PROPN
ijtc-1421	275	10	(	(	PUNCT
ijtc-1421	275	11	2019	2019	NUM
ijtc-1421	275	12	)	)	PUNCT
ijtc-1421	275	13	.	.	PUNCT
ijtc-1421	276	1	what	what	PRON
ijtc-1421	276	2	determines	determine	VERB
ijtc-1421	276	3	debt	debt	NOUN
ijtc-1421	276	4	maturity	maturity	NOUN
ijtc-1421	276	5	?	?	PUNCT
ijtc-1421	277	1	federal	federal	PROPN
ijtc-1421	277	2	reserve	reserve	PROPN
ijtc-1421	277	3	bank	bank	PROPN
ijtc-1421	277	4	of	of	ADP
ijtc-1421	277	5	st	st	PROPN
ijtc-1421	277	6	.	.	PROPN
ijtc-1421	277	7	louis	louis	PROPN
ijtc-1421	277	8	review	review	PROPN
ijtc-1421	277	9	,	,	PUNCT
ijtc-1421	277	10	101(3	101(3	NUM
ijtc-1421	277	11	)	)	PUNCT
ijtc-1421	277	12	,	,	PUNCT
ijtc-1421	277	13	155–176	155–176	NUM
ijtc-1421	277	14	.	.	PUNCT
ijtc-1421	278	1	https://doi.org/10.20955/r.101.155-76	https://doi.org/10.20955/r.101.155-76	PROPN
ijtc-1421	278	2	marsya	marsya	NOUN
ijtc-1421	278	3	,	,	PUNCT
ijtc-1421	278	4	m.	m.	NOUN
ijtc-1421	278	5	,	,	PUNCT
ijtc-1421	278	6	&	&	CCONJ
ijtc-1421	278	7	dewi	dewi	PROPN
ijtc-1421	278	8	,	,	PUNCT
ijtc-1421	278	9	r.	r.	PROPN
ijtc-1421	278	10	(	(	PUNCT
ijtc-1421	278	11	2022	2022	NUM
ijtc-1421	278	12	)	)	PUNCT
ijtc-1421	278	13	.	.	PUNCT
ijtc-1421	279	1	pengaruh	pengaruh	NOUN
ijtc-1421	279	2	kualitas	kualita	NOUN
ijtc-1421	279	3	laporan	laporan	VERB
ijtc-1421	279	4	keuangan	keuangan	NOUN
ijtc-1421	279	5	,	,	PUNCT
ijtc-1421	279	6	debt	debt	NOUN
ijtc-1421	279	7	maturity	maturity	NOUN
ijtc-1421	279	8	,	,	PUNCT
ijtc-1421	279	9	dan	dan	PROPN
ijtc-1421	279	10	kinerja	kinerja	PROPN
ijtc-1421	279	11	profitabilitas	profitabilita	VERB
ijtc-1421	279	12	terhadapa	terhadapa	VERB
ijtc-1421	279	13	efisiensi	efisiensi	NOUN
ijtc-1421	279	14	investasi	investasi	NOUN
ijtc-1421	279	15	.	.	PUNCT
ijtc-1421	280	1	17(1	17(1	NUM
ijtc-1421	280	2	)	)	PUNCT
ijtc-1421	280	3	,	,	PUNCT
ijtc-1421	280	4	43–53	43–53	NOUN
ijtc-1421	280	5	.	.	PUNCT
ijtc-1421	281	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1421	281	2	the	the	DET
ijtc-1421	281	3	influence	influence	NOUN
ijtc-1421	281	4	of	of	ADP
ijtc-1421	281	5	accrual	accrual	ADJ
ijtc-1421	281	6	quality	quality	NOUN
ijtc-1421	281	7	,	,	PUNCT
ijtc-1421	281	8	accounting	account	VERB
ijtc-1421	281	9	conservatism	conservatism	NOUN
ijtc-1421	281	10	and	and	CCONJ
ijtc-1421	281	11	debt	debt	NOUN
ijtc-1421	281	12	maturity	maturity	NOUN
ijtc-1421	281	13	on	on	ADP
ijtc-1421	281	14	investment	investment	NOUN
ijtc-1421	281	15	efficiency	efficiency	NOUN
ijtc-1421	281	16	in	in	ADP
ijtc-1421	281	17	consumer	consumer	NOUN
ijtc-1421	281	18	sector	sector	NOUN
ijtc-1421	281	19	companies	company	NOUN
ijtc-1421	281	20	in	in	ADP
ijtc-1421	281	21	indonesia	indonesia	PROPN
ijtc-1421	281	22	rosaliana	rosaliana	PROPN
ijtc-1421	281	23	16	16	NUM
ijtc-1421	281	24	|	|	ADV
ijtc-1421	281	25	ilomata	ilomata	PROPN
ijtc-1421	281	26	international	international	ADJ
ijtc-1421	281	27	journal	journal	NOUN
ijtc-1421	281	28	of	of	ADP
ijtc-1421	281	29	tax	tax	PROPN
ijtc-1421	281	30	&	&	CCONJ
ijtc-1421	281	31	accounting	accounting	PROPN
ijtc-1421	281	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1421	281	33	marzuki	marzuki	NOUN
ijtc-1421	281	34	,	,	PUNCT
ijtc-1421	281	35	m.	m.	NOUN
ijtc-1421	281	36	m.	m.	NOUN
ijtc-1421	281	37	,	,	PUNCT
ijtc-1421	281	38	&	&	CCONJ
ijtc-1421	281	39	wahab	wahab	PROPN
ijtc-1421	281	40	,	,	PUNCT
ijtc-1421	281	41	e.	e.	PROPN
ijtc-1421	281	42	a.	a.	PROPN
ijtc-1421	281	43	a.	a.	PROPN
ijtc-1421	281	44	(	(	PUNCT
ijtc-1421	281	45	2018	2018	NUM
ijtc-1421	281	46	)	)	PUNCT
ijtc-1421	281	47	.	.	PUNCT
ijtc-1421	282	1	international	international	ADJ
ijtc-1421	282	2	financial	financial	ADJ
ijtc-1421	282	3	reporting	reporting	NOUN
ijtc-1421	282	4	standards	standard	NOUN
ijtc-1421	282	5	and	and	CCONJ
ijtc-1421	282	6	conservatism	conservatism	NOUN
ijtc-1421	282	7	in	in	ADP
ijtc-1421	282	8	the	the	DET
ijtc-1421	282	9	association	association	NOUN
ijtc-1421	282	10	of	of	ADP
ijtc-1421	282	11	southeast	southeast	ADJ
ijtc-1421	282	12	asian	asian	ADJ
ijtc-1421	282	13	nations	nation	NOUN
ijtc-1421	282	14	countries	country	NOUN
ijtc-1421	282	15	.	.	PUNCT
ijtc-1421	283	1	asian	asian	ADJ
ijtc-1421	283	2	review	review	NOUN
ijtc-1421	283	3	of	of	ADP
ijtc-1421	283	4	accounting	accounting	NOUN
ijtc-1421	283	5	,	,	PUNCT
ijtc-1421	283	6	26(4	26(4	NUM
ijtc-1421	283	7	)	)	PUNCT
ijtc-1421	283	8	,	,	PUNCT
ijtc-1421	283	9	487–510	487–510	NUM
ijtc-1421	283	10	.	.	PUNCT
ijtc-1421	284	1	https://doi.org/10.1108/ara-06-2017-0098	https://doi.org/10.1108/ara-06-2017-0098	PROPN
ijtc-1421	284	2	moreno	moreno	PROPN
ijtc-1421	284	3	,	,	PUNCT
ijtc-1421	284	4	i.	i.	PROPN
ijtc-1421	284	5	,	,	PUNCT
ijtc-1421	284	6	bautista	bautista	PROPN
ijtc-1421	284	7	,	,	PUNCT
ijtc-1421	284	8	r.	r.	PROPN
ijtc-1421	284	9	,	,	PUNCT
ijtc-1421	284	10	molina	molina	PROPN
ijtc-1421	284	11	,	,	PUNCT
ijtc-1421	284	12	h.	h.	PROPN
ijtc-1421	284	13	,	,	PUNCT
ijtc-1421	284	14	&	&	CCONJ
ijtc-1421	284	15	ramírez	ramírez	NOUN
ijtc-1421	284	16	.	.	PUNCT
ijtc-1421	285	1	j.	j.	PROPN
ijtc-1421	285	2	(	(	PUNCT
ijtc-1421	285	3	2014	2014	NUM
ijtc-1421	285	4	)	)	PUNCT
ijtc-1421	285	5	.	.	PUNCT
ijtc-1421	286	1	the	the	DET
ijtc-1421	286	2	role	role	NOUN
ijtc-1421	286	3	of	of	ADP
ijtc-1421	286	4	accounting	account	VERB
ijtc-1421	286	5	in	in	ADP
ijtc-1421	286	6	the	the	DET
ijtc-1421	286	7	face	face	NOUN
ijtc-1421	286	8	of	of	ADP
ijtc-1421	286	9	the	the	DET
ijtc-1421	286	10	financial	financial	ADJ
ijtc-1421	286	11	crisis	crisis	NOUN
ijtc-1421	286	12	.	.	PUNCT
ijtc-1421	287	1	in	in	ADP
ijtc-1421	287	2	a	a	DET
ijtc-1421	287	3	reflection	reflection	NOUN
ijtc-1421	287	4	on	on	ADP
ijtc-1421	287	5	the	the	DET
ijtc-1421	287	6	unconditional	unconditional	ADJ
ijtc-1421	287	7	conservatism	conservatism	NOUN
ijtc-1421	287	8	of	of	ADP
ijtc-1421	287	9	ifrs	ifrs	PROPN
ijtc-1421	287	10	9	9	NUM
ijtc-1421	287	11	.	.	PUNCT
ijtc-1421	287	12	http://www.scielo.org.co/pdf/cuco/v15n38/v15n38a02.pdf	http://www.scielo.org.co/pdf/cuco/v15n38/v15n38a02.pdf	PROPN
ijtc-1421	287	13	myers	myers	PROPN
ijtc-1421	287	14	,	,	PUNCT
ijtc-1421	287	15	s.	s.	PROPN
ijtc-1421	287	16	c.	c.	PROPN
ijtc-1421	287	17	(	(	PUNCT
ijtc-1421	287	18	1986	1986	NUM
ijtc-1421	287	19	)	)	PUNCT
ijtc-1421	287	20	.	.	PUNCT
ijtc-1421	288	1	finance	finance	NOUN
ijtc-1421	288	2	theory	theory	NOUN
ijtc-1421	288	3	and	and	CCONJ
ijtc-1421	288	4	financial	financial	ADJ
ijtc-1421	288	5	strategy	strategy	NOUN
ijtc-1421	288	6	.	.	PUNCT
ijtc-1421	289	1	interfaces	interface	NOUN
ijtc-1421	289	2	,	,	PUNCT
ijtc-1421	289	3	14(1	14(1	NUM
ijtc-1421	289	4	)	)	PUNCT
ijtc-1421	289	5	,	,	PUNCT
ijtc-1421	289	6	126–137	126–137	NUM
ijtc-1421	289	7	.	.	PUNCT
ijtc-1421	290	1	https://doi.org/10.1287/inte.14.1.126	https://doi.org/10.1287/inte.14.1.126	NOUN
ijtc-1421	290	2	nurmansyah	nurmansyah	NOUN
ijtc-1421	290	3	,	,	PUNCT
ijtc-1421	290	4	a.	a.	NOUN
ijtc-1421	290	5	(	(	PUNCT
ijtc-1421	290	6	2024	2024	NUM
ijtc-1421	290	7	)	)	PUNCT
ijtc-1421	290	8	.	.	PUNCT
ijtc-1421	291	1	the	the	DET
ijtc-1421	291	2	impact	impact	NOUN
ijtc-1421	291	3	of	of	ADP
ijtc-1421	291	4	corporate	corporate	ADJ
ijtc-1421	291	5	governance	governance	NOUN
ijtc-1421	291	6	in	in	ADP
ijtc-1421	291	7	indonesia	indonesia	PROPN
ijtc-1421	291	8	’s	’s	PART
ijtc-1421	291	9	biggest	big	ADJ
ijtc-1421	291	10	banks	bank	NOUN
ijtc-1421	291	11	on	on	ADP
ijtc-1421	291	12	accounting	account	VERB
ijtc-1421	291	13	conservatism	conservatism	NOUN
ijtc-1421	291	14	through	through	ADP
ijtc-1421	291	15	audit	audit	NOUN
ijtc-1421	291	16	quality	quality	NOUN
ijtc-1421	291	17	.	.	PUNCT
ijtc-1421	292	1	ilomata	ilomata	PROPN
ijtc-1421	292	2	international	international	ADJ
ijtc-1421	292	3	journal	journal	NOUN
ijtc-1421	292	4	of	of	ADP
ijtc-1421	292	5	tax	tax	NOUN
ijtc-1421	292	6	and	and	CCONJ
ijtc-1421	292	7	accounting	accounting	NOUN
ijtc-1421	292	8	,	,	PUNCT
ijtc-1421	292	9	5(2	5(2	NUM
ijtc-1421	292	10	)	)	PUNCT
ijtc-1421	292	11	,	,	PUNCT
ijtc-1421	293	1	353–366	353–366	NUM
ijtc-1421	293	2	.	.	PUNCT
ijtc-1421	293	3	ortiz	ortiz	PROPN
ijtc-1421	293	4	-	-	PUNCT
ijtc-1421	293	5	molina	molina	PROPN
ijtc-1421	293	6	,	,	PUNCT
ijtc-1421	293	7	h.	h.	PROPN
ijtc-1421	293	8	,	,	PUNCT
ijtc-1421	293	9	&	&	CCONJ
ijtc-1421	293	10	penas	penas	PROPN
ijtc-1421	293	11	,	,	PUNCT
ijtc-1421	293	12	m.	m.	PROPN
ijtc-1421	293	13	f.	f.	PROPN
ijtc-1421	293	14	(	(	PUNCT
ijtc-1421	293	15	2008	2008	NUM
ijtc-1421	293	16	)	)	PUNCT
ijtc-1421	293	17	.	.	PUNCT
ijtc-1421	294	1	lending	lend	VERB
ijtc-1421	294	2	to	to	ADP
ijtc-1421	294	3	small	small	ADJ
ijtc-1421	294	4	businesses	business	NOUN
ijtc-1421	294	5	:	:	PUNCT
ijtc-1421	294	6	the	the	DET
ijtc-1421	294	7	role	role	NOUN
ijtc-1421	294	8	of	of	ADP
ijtc-1421	294	9	loan	loan	NOUN
ijtc-1421	294	10	maturity	maturity	NOUN
ijtc-1421	294	11	in	in	ADP
ijtc-1421	294	12	addressing	address	VERB
ijtc-1421	294	13	information	information	NOUN
ijtc-1421	294	14	problems	problem	NOUN
ijtc-1421	294	15	.	.	PUNCT
ijtc-1421	295	1	small	small	ADJ
ijtc-1421	295	2	business	business	NOUN
ijtc-1421	295	3	economics	economic	NOUN
ijtc-1421	295	4	,	,	PUNCT
ijtc-1421	295	5	30(4	30(4	NUM
ijtc-1421	295	6	)	)	PUNCT
ijtc-1421	295	7	,	,	PUNCT
ijtc-1421	295	8	361–383	361–383	NUM
ijtc-1421	295	9	.	.	PUNCT
ijtc-1421	296	1	https://doi.org/10.1007/s11187-007-9053-2	https://doi.org/10.1007/s11187-007-9053-2	NUM
ijtc-1421	296	2	rahmawati	rahmawati	PROPN
ijtc-1421	296	3	&	&	CCONJ
ijtc-1421	296	4	harto	harto	PROPN
ijtc-1421	296	5	.	.	PUNCT
ijtc-1421	297	1	(	(	PUNCT
ijtc-1421	297	2	2014	2014	NUM
ijtc-1421	297	3	)	)	PUNCT
ijtc-1421	297	4	.	.	PUNCT
ijtc-1421	298	1	pengaruh	pengaruh	NOUN
ijtc-1421	298	2	kualitas	kualitas	PROPN
ijtc-1421	298	3	pelaporan	pelaporan	PROPN
ijtc-1421	298	4	keuangan	keuangan	PROPN
ijtc-1421	298	5	dan	dan	PROPN
ijtc-1421	298	6	maturitas	maturitas	PROPN
ijtc-1421	298	7	utang	utang	PROPN
ijtc-1421	298	8	terhadap	terhadap	PROPN
ijtc-1421	298	9	efisiensi	efisiensi	PROPN
ijtc-1421	298	10	investasi	investasi	PROPN
ijtc-1421	298	11	.	.	PUNCT
ijtc-1421	299	1	silaban	silaban	NOUN
ijtc-1421	299	2	,	,	PUNCT
ijtc-1421	299	3	d.	d.	PROPN
ijtc-1421	299	4	,	,	PUNCT
ijtc-1421	299	5	&	&	CCONJ
ijtc-1421	299	6	dewi	dewi	PROPN
ijtc-1421	299	7	,	,	PUNCT
ijtc-1421	299	8	r.	r.	PROPN
ijtc-1421	299	9	r.	r.	PROPN
ijtc-1421	299	10	(	(	PUNCT
ijtc-1421	299	11	2023	2023	NUM
ijtc-1421	299	12	)	)	PUNCT
ijtc-1421	299	13	.	.	PUNCT
ijtc-1421	300	1	the	the	DET
ijtc-1421	300	2	effects	effect	NOUN
ijtc-1421	300	3	of	of	ADP
ijtc-1421	300	4	green	green	ADJ
ijtc-1421	300	5	innovation	innovation	NOUN
ijtc-1421	300	6	,	,	PUNCT
ijtc-1421	300	7	eco	eco	NOUN
ijtc-1421	300	8	-	-	PUNCT
ijtc-1421	300	9	efficiency	efficiency	NOUN
ijtc-1421	300	10	,	,	PUNCT
ijtc-1421	300	11	business	business	NOUN
ijtc-1421	300	12	strategy	strategy	NOUN
ijtc-1421	300	13	,	,	PUNCT
ijtc-1421	300	14	technology	technology	NOUN
ijtc-1421	300	15	information	information	NOUN
ijtc-1421	300	16	investment	investment	NOUN
ijtc-1421	300	17	,	,	PUNCT
ijtc-1421	300	18	and	and	CCONJ
ijtc-1421	300	19	profitability	profitability	NOUN
ijtc-1421	300	20	on	on	ADP
ijtc-1421	300	21	firm	firm	ADJ
ijtc-1421	300	22	value	value	NOUN
ijtc-1421	300	23	.	.	PUNCT
ijtc-1421	301	1	ilomata	ilomata	PROPN
ijtc-1421	301	2	international	international	ADJ
ijtc-1421	301	3	journal	journal	NOUN
ijtc-1421	301	4	of	of	ADP
ijtc-1421	301	5	tax	tax	NOUN
ijtc-1421	301	6	and	and	CCONJ
ijtc-1421	301	7	accounting	accounting	NOUN
ijtc-1421	301	8	,	,	PUNCT
ijtc-1421	301	9	4(3	4(3	NUM
ijtc-1421	301	10	)	)	PUNCT
ijtc-1421	301	11	,	,	PUNCT
ijtc-1421	301	12	470–490	470–490	NUM
ijtc-1421	301	13	.	.	NOUN
ijtc-1421	301	14	siregar	siregar	NOUN
ijtc-1421	301	15	,	,	PUNCT
ijtc-1421	301	16	s.	s.	PROPN
ijtc-1421	301	17	v	v	PROPN
ijtc-1421	301	18	,	,	PUNCT
ijtc-1421	301	19	&	&	CCONJ
ijtc-1421	301	20	nuryanah	nuryanah	PROPN
ijtc-1421	301	21	,	,	PUNCT
ijtc-1421	301	22	s.	s.	PROPN
ijtc-1421	301	23	(	(	PUNCT
ijtc-1421	301	24	2019	2019	NUM
ijtc-1421	301	25	)	)	PUNCT
ijtc-1421	301	26	.	.	PUNCT
ijtc-1421	302	1	financial	financial	ADJ
ijtc-1421	302	2	reporting	reporting	NOUN
ijtc-1421	302	3	quality	quality	NOUN
ijtc-1421	302	4	,	,	PUNCT
ijtc-1421	302	5	audit	audit	NOUN
ijtc-1421	302	6	quality	quality	NOUN
ijtc-1421	302	7	,	,	PUNCT
ijtc-1421	302	8	and	and	CCONJ
ijtc-1421	302	9	investment	investment	NOUN
ijtc-1421	302	10	efficiency	efficiency	NOUN
ijtc-1421	302	11	:	:	PUNCT
ijtc-1421	302	12	evidence	evidence	NOUN
ijtc-1421	302	13	from	from	ADP
ijtc-1421	302	14	indonesia	indonesia	PROPN
ijtc-1421	302	15	.	.	PUNCT
ijtc-1421	303	1	march	march	PROPN
ijtc-1421	303	2	.	.	PUNCT
ijtc-1421	304	1	https://doi.org/10.4108/eai.21-11-2018.2282299	https://doi.org/10.4108/eai.21-11-2018.2282299	PUNCT
ijtc-1421	304	2	suaidah	suaidah	PROPN
ijtc-1421	304	3	,	,	PUNCT
ijtc-1421	304	4	r.	r.	PROPN
ijtc-1421	304	5	,	,	PUNCT
ijtc-1421	304	6	&	&	CCONJ
ijtc-1421	304	7	sebrina	sebrina	PROPN
ijtc-1421	304	8	,	,	PUNCT
ijtc-1421	304	9	n.	n.	PROPN
ijtc-1421	304	10	(	(	PUNCT
ijtc-1421	304	11	2020	2020	NUM
ijtc-1421	304	12	)	)	PUNCT
ijtc-1421	304	13	.	.	PUNCT
ijtc-1421	305	1	pengaruh	pengaruh	NOUN
ijtc-1421	305	2	kualitas	kualitas	PROPN
ijtc-1421	305	3	pelaporan	pelaporan	PROPN
ijtc-1421	305	4	keuangan	keuangan	PROPN
ijtc-1421	305	5	dan	dan	PROPN
ijtc-1421	305	6	tingkat	tingkat	PROPN
ijtc-1421	305	7	jatuh	jatuh	PROPN
ijtc-1421	305	8	tempo	tempo	PROPN
ijtc-1421	305	9	utang	utang	PROPN
ijtc-1421	305	10	terhadap	terhadap	PROPN
ijtc-1421	305	11	efisiensi	efisiensi	PROPN
ijtc-1421	305	12	investasi	investasi	PROPN
ijtc-1421	305	13	.	.	PUNCT
ijtc-1421	306	1	jurnal	jurnal	ADJ
ijtc-1421	306	2	eksplorasi	eksplorasi	PROPN
ijtc-1421	306	3	akuntansi	akuntansi	PROPN
ijtc-1421	306	4	,	,	PUNCT
ijtc-1421	306	5	2(2	2(2	NUM
ijtc-1421	306	6	)	)	PUNCT
ijtc-1421	306	7	,	,	PUNCT
ijtc-1421	306	8	2693–2710	2693–2710	NUM
ijtc-1421	306	9	.	.	PUNCT
ijtc-1421	307	1	https://doi.org/10.24036/jea.v2i2.240	https://doi.org/10.24036/jea.v2i2.240	PROPN
ijtc-1421	307	2	syentia	syentia	PROPN
ijtc-1421	307	3	,	,	PUNCT
ijtc-1421	307	4	l.	l.	PROPN
ijtc-1421	307	5	,	,	PUNCT
ijtc-1421	307	6	&	&	CCONJ
ijtc-1421	307	7	wahyuni	wahyuni	PROPN
ijtc-1421	307	8	,	,	PUNCT
ijtc-1421	307	9	d.	d.	PROPN
ijtc-1421	307	10	f.	f.	PROPN
ijtc-1421	307	11	(	(	PUNCT
ijtc-1421	307	12	2021	2021	NUM
ijtc-1421	307	13	)	)	PUNCT
ijtc-1421	307	14	.	.	PUNCT
ijtc-1421	308	1	financial	financial	ADJ
ijtc-1421	308	2	reporting	reporting	NOUN
ijtc-1421	308	3	quality	quality	NOUN
ijtc-1421	308	4	,	,	PUNCT
ijtc-1421	308	5	pengungkapan	pengungkapan	VERB
ijtc-1421	308	6	corporate	corporate	ADJ
ijtc-1421	308	7	social	social	ADJ
ijtc-1421	308	8	responsibility	responsibility	NOUN
ijtc-1421	308	9	(	(	PUNCT
ijtc-1421	308	10	csr	csr	NOUN
ijtc-1421	308	11	)	)	PUNCT
ijtc-1421	308	12	,	,	PUNCT
ijtc-1421	308	13	dan	dan	PROPN
ijtc-1421	308	14	efisiensi	efisiensi	PROPN
ijtc-1421	308	15	investasi	investasi	PROPN
ijtc-1421	308	16	.	.	PUNCT
ijtc-1421	309	1	invest	invest	VERB
ijtc-1421	309	2	 	 	SPACE
ijtc-1421	309	3	:	:	PUNCT
ijtc-1421	309	4	jurnal	jurnal	ADJ
ijtc-1421	309	5	inovasi	inovasi	PROPN
ijtc-1421	309	6	bisnis	bisnis	PROPN
ijtc-1421	309	7	dan	dan	PROPN
ijtc-1421	309	8	akuntansi	akuntansi	PROPN
ijtc-1421	309	9	,	,	PUNCT
ijtc-1421	309	10	2(2	2(2	NUM
ijtc-1421	309	11	)	)	PUNCT
ijtc-1421	309	12	,	,	PUNCT
ijtc-1421	309	13	149–163	149–163	NUM
ijtc-1421	309	14	.	.	PUNCT
ijtc-1421	310	1	https://doi.org/10.55583/invest.v2i2.183	https://doi.org/10.55583/invest.v2i2.183	PROPN
ijtc-1421	310	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN