id	sid	tid	token	lemma	pos
ijtc-1533	1	1	the	the	DET
ijtc-1533	1	2	illomata	illomata	PROPN
ijtc-1533	1	3	international	international	PROPN
ijtc-1533	1	4	journal	journal	PROPN
ijtc-1533	1	5	of	of	ADP
ijtc-1533	1	6	management	management	NOUN
ijtc-1533	1	7	ilomata	ilomata	PROPN
ijtc-1533	1	8	international	international	ADJ
ijtc-1533	1	9	journal	journal	NOUN
ijtc-1533	1	10	of	of	ADP
ijtc-1533	1	11	tax	tax	PROPN
ijtc-1533	1	12	&	&	CCONJ
ijtc-1533	1	13	accounting	account	VERB
ijtc-1533	1	14	p	p	PROPN
ijtc-1533	1	15	-	-	PUNCT
ijtc-1533	1	16	issn	issn	NOUN
ijtc-1533	1	17	:	:	PUNCT
ijtc-1533	1	18	2714	2714	NUM
ijtc-1533	1	19	-	-	SYM
ijtc-1533	1	20	9838	9838	NUM
ijtc-1533	1	21	;	;	PUNCT
ijtc-1533	1	22	e	e	X
ijtc-1533	1	23	-	-	PUNCT
ijtc-1533	1	24	issn	issn	NOUN
ijtc-1533	1	25	:	:	PUNCT
ijtc-1533	1	26	2714	2714	NUM
ijtc-1533	1	27	-	-	SYM
ijtc-1533	1	28	9846	9846	NUM
ijtc-1533	1	29	volume	volume	NOUN
ijtc-1533	1	30	5	5	NUM
ijtc-1533	1	31	,	,	PUNCT
ijtc-1533	1	32	issue	issue	NOUN
ijtc-1533	1	33	3	3	NUM
ijtc-1533	1	34	july	july	PROPN
ijtc-1533	1	35	2024	2024	NUM
ijtc-1533	1	36	page	page	NOUN
ijtc-1533	1	37	no	no	NOUN
ijtc-1533	1	38	.	.	PROPN
ijtc-1533	1	39	807	807	NUM
ijtc-1533	1	40	829	829	NUM
ijtc-1533	1	41	807	807	NUM
ijtc-1533	1	42	|	|	NOUN
ijtc-1533	1	43	ilomata	ilomata	PROPN
ijtc-1533	1	44	international	international	ADJ
ijtc-1533	1	45	journal	journal	NOUN
ijtc-1533	1	46	of	of	ADP
ijtc-1533	1	47	tax	tax	PROPN
ijtc-1533	1	48	&	&	CCONJ
ijtc-1533	1	49	accounting	account	VERB
ijtc-1533	1	50	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1533	1	51	impression	impression	NOUN
ijtc-1533	1	52	management	management	NOUN
ijtc-1533	1	53	analysis	analysis	NOUN
ijtc-1533	1	54	in	in	ADP
ijtc-1533	1	55	south	south	PROPN
ijtc-1533	1	56	african	african	PROPN
ijtc-1533	1	57	soe	soe	PROPN
ijtc-1533	1	58	’s	’s	PART
ijtc-1533	1	59	(	(	PUNCT
ijtc-1533	1	60	state	state	NOUN
ijtc-1533	1	61	in	in	ADP
ijtc-1533	1	62	full	full	ADJ
ijtc-1533	1	63	for	for	ADP
ijtc-1533	1	64	the	the	DET
ijtc-1533	1	65	first	first	ADJ
ijtc-1533	1	66	time	time	NOUN
ijtc-1533	1	67	)	)	PUNCT
ijtc-1533	1	68	annual	annual	ADJ
ijtc-1533	1	69	reports	report	NOUN
ijtc-1533	1	70	:	:	PUNCT
ijtc-1533	1	71	a	a	DET
ijtc-1533	1	72	signaling	signal	VERB
ijtc-1533	1	73	theory	theory	NOUN
ijtc-1533	1	74	approach	approach	NOUN
ijtc-1533	1	75	andiswa	andiswa	PROPN
ijtc-1533	1	76	ngcizela1	ngcizela1	PROPN
ijtc-1533	1	77	,	,	PUNCT
ijtc-1533	1	78	masibulele	masibulele	PROPN
ijtc-1533	1	79	phesa2	phesa2	PROPN
ijtc-1533	1	80	,	,	PUNCT
ijtc-1533	1	81	benedict	benedict	PROPN
ijtc-1533	1	82	valentine	valentine	PROPN
ijtc-1533	1	83	arulanandam3	arulanandam3	PROPN
ijtc-1533	1	84	12university	12university	PROPN
ijtc-1533	1	85	of	of	ADP
ijtc-1533	1	86	kwazulu	kwazulu	PROPN
ijtc-1533	1	87	natal	natal	PROPN
ijtc-1533	1	88	,	,	PUNCT
ijtc-1533	1	89	south	south	PROPN
ijtc-1533	1	90	africa	africa	PROPN
ijtc-1533	1	91	3ucsi	3ucsi	NUM
ijtc-1533	1	92	university	university	PROPN
ijtc-1533	1	93	,	,	PUNCT
ijtc-1533	1	94	malaysia	malaysia	PROPN
ijtc-1533	1	95	correspondent	correspondent	NOUN
ijtc-1533	1	96	:	:	PUNCT
ijtc-1533	1	97	phesam@ukzn.ac.za1	phesam@ukzn.ac.za1	PROPN
ijtc-1533	1	98	received	receive	VERB
ijtc-1533	1	99	:	:	PUNCT
ijtc-1533	1	100	may	may	AUX
ijtc-1533	1	101	10	10	NUM
ijtc-1533	1	102	,	,	PUNCT
ijtc-1533	1	103	2024	2024	NUM
ijtc-1533	1	104	accepted	accept	VERB
ijtc-1533	1	105	:	:	PUNCT
ijtc-1533	1	106	july	july	PROPN
ijtc-1533	1	107	18	18	NUM
ijtc-1533	1	108	,	,	PUNCT
ijtc-1533	1	109	2024	2024	NUM
ijtc-1533	1	110	published	publish	VERB
ijtc-1533	1	111	:	:	PUNCT
ijtc-1533	1	112	july	july	PROPN
ijtc-1533	1	113	31	31	NUM
ijtc-1533	1	114	,	,	PUNCT
ijtc-1533	1	115	2024	2024	NUM
ijtc-1533	1	116	citation	citation	NOUN
ijtc-1533	1	117	:	:	PUNCT
ijtc-1533	2	1	ngcizela	ngcizela	PROPN
ijtc-1533	2	2	,	,	PUNCT
ijtc-1533	2	3	a.	a.	NOUN
ijtc-1533	2	4	,	,	PUNCT
ijtc-1533	2	5	phesa	phesa	NOUN
ijtc-1533	2	6	,	,	PUNCT
ijtc-1533	2	7	m.	m.	NOUN
ijtc-1533	2	8	,	,	PUNCT
ijtc-1533	2	9	&	&	CCONJ
ijtc-1533	2	10	arulanandam	arulanandam	PROPN
ijtc-1533	2	11	,	,	PUNCT
ijtc-1533	2	12	b.v	b.v	PROPN
ijtc-1533	2	13	.	.	PROPN
ijtc-1533	2	14	(	(	PUNCT
ijtc-1533	2	15	2024	2024	NUM
ijtc-1533	2	16	)	)	PUNCT
ijtc-1533	2	17	.	.	PUNCT
ijtc-1533	3	1	impression	impression	NOUN
ijtc-1533	3	2	management	management	NOUN
ijtc-1533	3	3	analysis	analysis	NOUN
ijtc-1533	3	4	in	in	ADP
ijtc-1533	3	5	south	south	PROPN
ijtc-1533	3	6	african	african	PROPN
ijtc-1533	3	7	soe	soe	PROPN
ijtc-1533	3	8	’s	’s	PART
ijtc-1533	3	9	(	(	PUNCT
ijtc-1533	3	10	state	state	NOUN
ijtc-1533	3	11	in	in	ADP
ijtc-1533	3	12	full	full	ADJ
ijtc-1533	3	13	for	for	ADP
ijtc-1533	3	14	the	the	DET
ijtc-1533	3	15	first	first	ADJ
ijtc-1533	3	16	time	time	NOUN
ijtc-1533	3	17	)	)	PUNCT
ijtc-1533	3	18	annual	annual	ADJ
ijtc-1533	3	19	reports	report	NOUN
ijtc-1533	3	20	:	:	PUNCT
ijtc-1533	3	21	a	a	DET
ijtc-1533	3	22	signaling	signal	VERB
ijtc-1533	3	23	theory	theory	NOUN
ijtc-1533	3	24	approach	approach	NOUN
ijtc-1533	3	25	.	.	PUNCT
ijtc-1533	4	1	ilomata	ilomata	PROPN
ijtc-1533	4	2	international	international	ADJ
ijtc-1533	4	3	journal	journal	NOUN
ijtc-1533	4	4	of	of	ADP
ijtc-1533	4	5	tax	tax	NOUN
ijtc-1533	4	6	and	and	CCONJ
ijtc-1533	4	7	accounting	accounting	NOUN
ijtc-1533	4	8	.	.	PUNCT
ijtc-1533	5	1	5(3	5(3	NUM
ijtc-1533	5	2	)	)	PUNCT
ijtc-1533	5	3	807	807	NUM
ijtc-1533	5	4	829	829	NUM
ijtc-1533	5	5	.	.	PUNCT
ijtc-1533	6	1	https://doi.org/10.61194/ijtc.v5i3.1533	https://doi.org/10.61194/ijtc.v5i3.1533	PROPN
ijtc-1533	6	2	abstract	abstract	NOUN
ijtc-1533	6	3	:	:	PUNCT
ijtc-1533	6	4	this	this	DET
ijtc-1533	6	5	study	study	NOUN
ijtc-1533	6	6	investigates	investigate	VERB
ijtc-1533	6	7	the	the	DET
ijtc-1533	6	8	nexus	nexus	NOUN
ijtc-1533	6	9	between	between	ADP
ijtc-1533	6	10	textual	textual	ADJ
ijtc-1533	6	11	features	feature	NOUN
ijtc-1533	6	12	in	in	ADP
ijtc-1533	6	13	chairperson	chairperson	NOUN
ijtc-1533	6	14	’s	’s	PART
ijtc-1533	6	15	reports	report	NOUN
ijtc-1533	6	16	and	and	CCONJ
ijtc-1533	6	17	their	their	PRON
ijtc-1533	6	18	effectiveness	effectiveness	NOUN
ijtc-1533	6	19	in	in	ADP
ijtc-1533	6	20	shaping	shape	VERB
ijtc-1533	6	21	stakeholder	stakeholder	NOUN
ijtc-1533	6	22	perceptions	perception	NOUN
ijtc-1533	6	23	in	in	ADP
ijtc-1533	6	24	south	south	ADJ
ijtc-1533	6	25	african	african	ADJ
ijtc-1533	6	26	soes	soe	NOUN
ijtc-1533	6	27	.	.	PUNCT
ijtc-1533	7	1	this	this	DET
ijtc-1533	7	2	study	study	NOUN
ijtc-1533	7	3	closes	close	VERB
ijtc-1533	7	4	a	a	DET
ijtc-1533	7	5	significant	significant	ADJ
ijtc-1533	7	6	gap	gap	NOUN
ijtc-1533	7	7	on	on	ADP
ijtc-1533	7	8	soes	soe	NOUN
ijtc-1533	7	9	'	'	PART
ijtc-1533	7	10	use	use	NOUN
ijtc-1533	7	11	of	of	ADP
ijtc-1533	7	12	impression	impression	NOUN
ijtc-1533	7	13	management	management	NOUN
ijtc-1533	7	14	tactics	tactic	NOUN
ijtc-1533	7	15	.	.	PUNCT
ijtc-1533	8	1	these	these	DET
ijtc-1533	8	2	voluntary	voluntary	ADJ
ijtc-1533	8	3	sections	section	NOUN
ijtc-1533	8	4	are	be	AUX
ijtc-1533	8	5	prone	prone	ADJ
ijtc-1533	8	6	to	to	ADP
ijtc-1533	8	7	manipulation	manipulation	NOUN
ijtc-1533	8	8	to	to	PART
ijtc-1533	8	9	mask	mask	VERB
ijtc-1533	8	10	poor	poor	ADJ
ijtc-1533	8	11	governance	governance	NOUN
ijtc-1533	8	12	and	and	CCONJ
ijtc-1533	8	13	maladministration	maladministration	NOUN
ijtc-1533	8	14	.	.	PUNCT
ijtc-1533	9	1	soes	soe	NOUN
ijtc-1533	9	2	are	be	AUX
ijtc-1533	9	3	key	key	ADJ
ijtc-1533	9	4	to	to	ADP
ijtc-1533	9	5	south	south	PROPN
ijtc-1533	9	6	africa	africa	PROPN
ijtc-1533	9	7	’s	’s	PART
ijtc-1533	9	8	economic	economic	ADJ
ijtc-1533	9	9	development	development	NOUN
ijtc-1533	9	10	,	,	PUNCT
ijtc-1533	9	11	but	but	CCONJ
ijtc-1533	9	12	their	their	PRON
ijtc-1533	9	13	declining	decline	VERB
ijtc-1533	9	14	performance	performance	NOUN
ijtc-1533	9	15	that	that	PRON
ijtc-1533	9	16	raised	raise	VERB
ijtc-1533	9	17	public	public	ADJ
ijtc-1533	9	18	interest	interest	NOUN
ijtc-1533	9	19	on	on	ADP
ijtc-1533	9	20	the	the	DET
ijtc-1533	9	21	mismanagement	mismanagement	NOUN
ijtc-1533	9	22	and	and	CCONJ
ijtc-1533	9	23	corruption	corruption	NOUN
ijtc-1533	9	24	prompted	prompt	VERB
ijtc-1533	9	25	this	this	DET
ijtc-1533	9	26	analysis	analysis	NOUN
ijtc-1533	9	27	.	.	PUNCT
ijtc-1533	10	1	using	use	VERB
ijtc-1533	10	2	secondary	secondary	ADJ
ijtc-1533	10	3	data	datum	NOUN
ijtc-1533	10	4	from	from	ADP
ijtc-1533	10	5	soes	soe	NOUN
ijtc-1533	10	6	’	'	PUNCT
ijtc-1533	10	7	annual	annual	ADJ
ijtc-1533	10	8	reports	report	NOUN
ijtc-1533	10	9	,	,	PUNCT
ijtc-1533	10	10	a	a	DET
ijtc-1533	10	11	quantitative	quantitative	ADJ
ijtc-1533	10	12	content	content	NOUN
ijtc-1533	10	13	analysis	analysis	NOUN
ijtc-1533	10	14	approach	approach	NOUN
ijtc-1533	10	15	was	be	AUX
ijtc-1533	10	16	applied	apply	VERB
ijtc-1533	10	17	to	to	ADP
ijtc-1533	10	18	18	18	NUM
ijtc-1533	10	19	annual	annual	ADJ
ijtc-1533	10	20	reports	report	NOUN
ijtc-1533	10	21	of	of	ADP
ijtc-1533	10	22	18	18	NUM
ijtc-1533	10	23	schedule	schedule	NOUN
ijtc-1533	10	24	2	2	NUM
ijtc-1533	10	25	soes	soe	NOUN
ijtc-1533	10	26	categorised	categorise	VERB
ijtc-1533	10	27	into	into	ADP
ijtc-1533	10	28	nine	nine	NUM
ijtc-1533	10	29	profitable	profitable	ADJ
ijtc-1533	10	30	and	and	CCONJ
ijtc-1533	10	31	nine	nine	NUM
ijtc-1533	10	32	non	non	ADJ
ijtc-1533	10	33	-	-	ADJ
ijtc-1533	10	34	profitable	profitable	ADJ
ijtc-1533	10	35	.	.	PUNCT
ijtc-1533	11	1	signaling	signal	VERB
ijtc-1533	11	2	theory	theory	NOUN
ijtc-1533	11	3	guided	guide	VERB
ijtc-1533	11	4	interpretation	interpretation	NOUN
ijtc-1533	11	5	.	.	PUNCT
ijtc-1533	12	1	the	the	DET
ijtc-1533	12	2	study	study	NOUN
ijtc-1533	12	3	examined	examine	VERB
ijtc-1533	12	4	the	the	DET
ijtc-1533	12	5	chairperson	chairperson	NOUN
ijtc-1533	12	6	’s	’s	PART
ijtc-1533	12	7	report	report	NOUN
ijtc-1533	12	8	by	by	ADP
ijtc-1533	12	9	analyzing	analyze	VERB
ijtc-1533	12	10	variables	variable	NOUN
ijtc-1533	12	11	such	such	ADJ
ijtc-1533	12	12	as	as	ADP
ijtc-1533	12	13	report	report	NOUN
ijtc-1533	12	14	length	length	NOUN
ijtc-1533	12	15	,	,	PUNCT
ijtc-1533	12	16	positive	positive	ADJ
ijtc-1533	12	17	and	and	CCONJ
ijtc-1533	12	18	negative	negative	ADJ
ijtc-1533	12	19	sentiments	sentiment	NOUN
ijtc-1533	12	20	,	,	PUNCT
ijtc-1533	12	21	personal	personal	ADJ
ijtc-1533	12	22	references	reference	NOUN
ijtc-1533	12	23	,	,	PUNCT
ijtc-1533	12	24	and	and	CCONJ
ijtc-1533	12	25	passive	passive	ADJ
ijtc-1533	12	26	language	language	NOUN
ijtc-1533	12	27	in	in	ADP
ijtc-1533	12	28	both	both	DET
ijtc-1533	12	29	categories	category	NOUN
ijtc-1533	12	30	.	.	PUNCT
ijtc-1533	13	1	findings	finding	NOUN
ijtc-1533	13	2	showed	show	VERB
ijtc-1533	13	3	both	both	CCONJ
ijtc-1533	13	4	profitable	profitable	ADJ
ijtc-1533	13	5	and	and	CCONJ
ijtc-1533	13	6	non	non	ADJ
ijtc-1533	13	7	-	-	ADJ
ijtc-1533	13	8	profitable	profitable	ADJ
ijtc-1533	13	9	soes	soe	NOUN
ijtc-1533	13	10	use	use	VERB
ijtc-1533	13	11	impression	impression	NOUN
ijtc-1533	13	12	management	management	NOUN
ijtc-1533	13	13	.	.	PUNCT
ijtc-1533	14	1	profitable	profitable	ADJ
ijtc-1533	14	2	soes	soe	NOUN
ijtc-1533	14	3	had	have	VERB
ijtc-1533	14	4	longer	long	ADJ
ijtc-1533	14	5	reports	report	NOUN
ijtc-1533	14	6	than	than	ADP
ijtc-1533	14	7	nonprofitable	nonprofitable	ADJ
ijtc-1533	14	8	ones	one	NOUN
ijtc-1533	14	9	,	,	PUNCT
ijtc-1533	14	10	however	however	ADV
ijtc-1533	14	11	the	the	DET
ijtc-1533	14	12	length	length	NOUN
ijtc-1533	14	13	differences	difference	NOUN
ijtc-1533	14	14	were	be	AUX
ijtc-1533	14	15	insignificant	insignificant	ADJ
ijtc-1533	14	16	.	.	PUNCT
ijtc-1533	15	1	profitable	profitable	ADJ
ijtc-1533	15	2	soes	soe	NOUN
ijtc-1533	15	3	also	also	ADV
ijtc-1533	15	4	used	use	VERB
ijtc-1533	15	5	more	more	ADJ
ijtc-1533	15	6	personal	personal	ADJ
ijtc-1533	15	7	references	reference	NOUN
ijtc-1533	15	8	,	,	PUNCT
ijtc-1533	15	9	though	though	SCONJ
ijtc-1533	15	10	marginally	marginally	ADV
ijtc-1533	15	11	.	.	PUNCT
ijtc-1533	16	1	both	both	DET
ijtc-1533	16	2	categories	category	NOUN
ijtc-1533	16	3	employed	employ	VERB
ijtc-1533	16	4	a	a	DET
ijtc-1533	16	5	similar	similar	ADJ
ijtc-1533	16	6	proportion	proportion	NOUN
ijtc-1533	16	7	of	of	ADP
ijtc-1533	16	8	positive	positive	ADJ
ijtc-1533	16	9	tone	tone	NOUN
ijtc-1533	16	10	,	,	PUNCT
ijtc-1533	16	11	surpassing	surpass	VERB
ijtc-1533	16	12	negative	negative	ADJ
ijtc-1533	16	13	tone	tone	NOUN
ijtc-1533	16	14	.	.	PUNCT
ijtc-1533	17	1	non	non	ADJ
ijtc-1533	17	2	-	-	ADJ
ijtc-1533	17	3	profitable	profitable	ADJ
ijtc-1533	17	4	soes	soe	NOUN
ijtc-1533	17	5	used	use	VERB
ijtc-1533	17	6	more	more	ADV
ijtc-1533	17	7	passive	passive	ADJ
ijtc-1533	17	8	voice	voice	NOUN
ijtc-1533	17	9	,	,	PUNCT
ijtc-1533	17	10	but	but	CCONJ
ijtc-1533	17	11	the	the	DET
ijtc-1533	17	12	difference	difference	NOUN
ijtc-1533	17	13	was	be	AUX
ijtc-1533	17	14	minimal	minimal	ADJ
ijtc-1533	17	15	.	.	PUNCT
ijtc-1533	18	1	this	this	DET
ijtc-1533	18	2	study	study	NOUN
ijtc-1533	18	3	highlights	highlight	VERB
ijtc-1533	18	4	how	how	SCONJ
ijtc-1533	18	5	signaling	signal	VERB
ijtc-1533	18	6	theory	theory	NOUN
ijtc-1533	18	7	applies	apply	VERB
ijtc-1533	18	8	to	to	ADP
ijtc-1533	18	9	public	public	ADJ
ijtc-1533	18	10	sector	sector	NOUN
ijtc-1533	18	11	disclosures	disclosure	NOUN
ijtc-1533	18	12	,	,	PUNCT
ijtc-1533	18	13	offering	offer	VERB
ijtc-1533	18	14	insights	insight	NOUN
ijtc-1533	18	15	for	for	ADP
ijtc-1533	18	16	stakeholders	stakeholder	NOUN
ijtc-1533	18	17	into	into	ADP
ijtc-1533	18	18	how	how	SCONJ
ijtc-1533	18	19	impression	impression	NOUN
ijtc-1533	18	20	management	management	NOUN
ijtc-1533	18	21	may	may	AUX
ijtc-1533	18	22	shape	shape	VERB
ijtc-1533	18	23	the	the	DET
ijtc-1533	18	24	presentation	presentation	NOUN
ijtc-1533	18	25	of	of	ADP
ijtc-1533	18	26	soe	soe	ADJ
ijtc-1533	18	27	performance	performance	NOUN
ijtc-1533	18	28	.	.	PUNCT
ijtc-1533	19	1	it	it	PRON
ijtc-1533	19	2	aids	aid	VERB
ijtc-1533	19	3	users	user	NOUN
ijtc-1533	19	4	in	in	ADP
ijtc-1533	19	5	recognizing	recognize	VERB
ijtc-1533	19	6	tactics	tactic	NOUN
ijtc-1533	19	7	used	use	VERB
ijtc-1533	19	8	by	by	ADP
ijtc-1533	19	9	soes	soe	NOUN
ijtc-1533	19	10	to	to	PART
ijtc-1533	19	11	maintain	maintain	VERB
ijtc-1533	19	12	relevance	relevance	NOUN
ijtc-1533	19	13	amid	amid	ADP
ijtc-1533	19	14	persistent	persistent	ADJ
ijtc-1533	19	15	poor	poor	ADJ
ijtc-1533	19	16	outcomes	outcome	NOUN
ijtc-1533	19	17	.	.	PUNCT
ijtc-1533	20	1	keywords	keyword	NOUN
ijtc-1533	20	2	:	:	PUNCT
ijtc-1533	20	3	impression	impression	NOUN
ijtc-1533	20	4	management	management	NOUN
ijtc-1533	20	5	;	;	PUNCT
ijtc-1533	20	6	integrated	integrated	ADJ
ijtc-1533	20	7	reporting	reporting	NOUN
ijtc-1533	20	8	;	;	PUNCT
ijtc-1533	20	9	state	state	NOUN
ijtc-1533	20	10	-	-	PUNCT
ijtc-1533	20	11	owed	owe	VERB
ijtc-1533	20	12	enterprises	enterprise	NOUN
ijtc-1533	20	13	;	;	PUNCT
ijtc-1533	20	14	signalling	signal	VERB
ijtc-1533	20	15	theory	theory	NOUN
ijtc-1533	20	16	;	;	PUNCT
ijtc-1533	20	17	chairperson	chairperson	NOUN
ijtc-1533	20	18	’s	’s	PART
ijtc-1533	20	19	report	report	NOUN
ijtc-1533	20	20	.	.	PUNCT
ijtc-1533	21	1	this	this	PRON
ijtc-1533	21	2	is	be	AUX
ijtc-1533	21	3	an	an	DET
ijtc-1533	21	4	open	open	ADJ
ijtc-1533	21	5	access	access	NOUN
ijtc-1533	21	6	article	article	NOUN
ijtc-1533	21	7	under	under	ADP
ijtc-1533	21	8	the	the	DET
ijtc-1533	21	9	cc	cc	NOUN
ijtc-1533	21	10	-	-	PUNCT
ijtc-1533	21	11	by	by	ADP
ijtc-1533	21	12	4.0	4.0	NUM
ijtc-1533	21	13	license	license	NOUN
ijtc-1533	21	14	.	.	PUNCT
ijtc-1533	22	1	introduction	introduction	NOUN
ijtc-1533	22	2	in	in	ADP
ijtc-1533	22	3	recent	recent	ADJ
ijtc-1533	22	4	years	year	NOUN
ijtc-1533	22	5	,	,	PUNCT
ijtc-1533	22	6	south	south	ADJ
ijtc-1533	22	7	african	african	ADJ
ijtc-1533	22	8	(	(	PUNCT
ijtc-1533	22	9	soes	soe	NOUN
ijtc-1533	22	10	)	)	PUNCT
ijtc-1533	22	11	have	have	AUX
ijtc-1533	22	12	faced	face	VERB
ijtc-1533	22	13	intense	intense	ADJ
ijtc-1533	22	14	scrutiny	scrutiny	NOUN
ijtc-1533	22	15	due	due	ADP
ijtc-1533	22	16	to	to	ADP
ijtc-1533	22	17	state	state	NOUN
ijtc-1533	22	18	capture	capture	NOUN
ijtc-1533	22	19	,	,	PUNCT
ijtc-1533	22	20	which	which	PRON
ijtc-1533	22	21	exposed	expose	VERB
ijtc-1533	22	22	severe	severe	ADJ
ijtc-1533	22	23	misgovernance	misgovernance	NOUN
ijtc-1533	22	24	and	and	CCONJ
ijtc-1533	22	25	maladministration	maladministration	NOUN
ijtc-1533	22	26	.	.	PUNCT
ijtc-1533	23	1	parts	part	NOUN
ijtc-1533	23	2	or	or	CCONJ
ijtc-1533	23	3	fully	fully	ADV
ijtc-1533	23	4	government	government	NOUN
ijtc-1533	23	5	-	-	PUNCT
ijtc-1533	23	6	owned	own	VERB
ijtc-1533	23	7	soes	soe	NOUN
ijtc-1533	23	8	are	be	AUX
ijtc-1533	23	9	meant	mean	VERB
ijtc-1533	23	10	to	to	PART
ijtc-1533	23	11	advance	advance	VERB
ijtc-1533	23	12	public	public	ADJ
ijtc-1533	23	13	interests	interest	NOUN
ijtc-1533	23	14	through	through	ADP
ijtc-1533	23	15	economic	economic	ADJ
ijtc-1533	23	16	activity	activity	NOUN
ijtc-1533	23	17	.	.	PUNCT
ijtc-1533	24	1	governed	govern	VERB
ijtc-1533	24	2	by	by	ADP
ijtc-1533	24	3	legislation	legislation	NOUN
ijtc-1533	24	4	like	like	ADP
ijtc-1533	24	5	the	the	DET
ijtc-1533	24	6	public	public	ADJ
ijtc-1533	24	7	finance	finance	NOUN
ijtc-1533	24	8	management	management	NOUN
ijtc-1533	24	9	act	act	NOUN
ijtc-1533	24	10	(	(	PUNCT
ijtc-1533	24	11	pfma	pfma	NOUN
ijtc-1533	24	12	)	)	PUNCT
ijtc-1533	24	13	1999	1999	NUM
ijtc-1533	24	14	,	,	PUNCT
ijtc-1533	24	15	which	which	PRON
ijtc-1533	24	16	ensures	ensure	VERB
ijtc-1533	24	17	transparency	transparency	NOUN
ijtc-1533	24	18	and	and	CCONJ
ijtc-1533	24	19	accountability	accountability	NOUN
ijtc-1533	24	20	,	,	PUNCT
ijtc-1533	24	21	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1533	24	22	mailto	mailto	NOUN
ijtc-1533	24	23	:	:	PUNCT
ijtc-1533	24	24	phesam@ukzn.ac.za1	phesam@ukzn.ac.za1	ADP
ijtc-1533	24	25	https://doi.org/10.61194/ijtc.v5i3.1533	https://doi.org/10.61194/ijtc.v5i3.1533	PROPN
ijtc-1533	24	26	impression	impression	NOUN
ijtc-1533	24	27	management	management	NOUN
ijtc-1533	24	28	analysis	analysis	NOUN
ijtc-1533	24	29	in	in	ADP
ijtc-1533	24	30	south	south	PROPN
ijtc-1533	24	31	african	african	PROPN
ijtc-1533	24	32	soe	soe	PROPN
ijtc-1533	24	33	’s	’s	PART
ijtc-1533	24	34	(	(	PUNCT
ijtc-1533	24	35	state	state	NOUN
ijtc-1533	24	36	in	in	ADP
ijtc-1533	24	37	full	full	ADJ
ijtc-1533	24	38	for	for	ADP
ijtc-1533	24	39	the	the	DET
ijtc-1533	24	40	first	first	ADJ
ijtc-1533	24	41	time	time	NOUN
ijtc-1533	24	42	)	)	PUNCT
ijtc-1533	24	43	annual	annual	ADJ
ijtc-1533	24	44	reports	report	NOUN
ijtc-1533	24	45	:	:	PUNCT
ijtc-1533	24	46	a	a	DET
ijtc-1533	24	47	signaling	signal	VERB
ijtc-1533	24	48	theory	theory	NOUN
ijtc-1533	24	49	approach	approach	NOUN
ijtc-1533	24	50	ngcizela	ngcizela	ADP
ijtc-1533	24	51	,	,	PUNCT
ijtc-1533	24	52	phesa	phesa	NOUN
ijtc-1533	24	53	,	,	PUNCT
ijtc-1533	24	54	and	and	CCONJ
ijtc-1533	24	55	arulanandam	arulanandam	NOUN
ijtc-1533	24	56	808	808	NUM
ijtc-1533	24	57	|	|	CCONJ
ijtc-1533	24	58	ilomata	ilomata	PROPN
ijtc-1533	24	59	international	international	ADJ
ijtc-1533	24	60	journal	journal	NOUN
ijtc-1533	24	61	of	of	ADP
ijtc-1533	24	62	tax	tax	PROPN
ijtc-1533	24	63	&	&	CCONJ
ijtc-1533	24	64	accounting	accounting	PROPN
ijtc-1533	24	65	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1533	24	66	these	these	DET
ijtc-1533	24	67	entities	entity	NOUN
ijtc-1533	24	68	face	face	VERB
ijtc-1533	24	69	ongoing	ongoing	ADJ
ijtc-1533	24	70	challenges	challenge	NOUN
ijtc-1533	24	71	.	.	PUNCT
ijtc-1533	25	1	many	many	ADJ
ijtc-1533	25	2	soes	soe	NOUN
ijtc-1533	25	3	rely	rely	VERB
ijtc-1533	25	4	on	on	ADP
ijtc-1533	25	5	state	state	NOUN
ijtc-1533	25	6	bailouts	bailout	NOUN
ijtc-1533	25	7	yet	yet	ADV
ijtc-1533	25	8	remain	remain	VERB
ijtc-1533	25	9	financially	financially	ADV
ijtc-1533	25	10	unsustainable	unsustainable	ADJ
ijtc-1533	25	11	,	,	PUNCT
ijtc-1533	25	12	posing	pose	VERB
ijtc-1533	25	13	economic	economic	ADJ
ijtc-1533	25	14	and	and	CCONJ
ijtc-1533	25	15	infrastructure	infrastructure	NOUN
ijtc-1533	25	16	risks	risk	NOUN
ijtc-1533	25	17	.	.	PUNCT
ijtc-1533	26	1	this	this	DET
ijtc-1533	26	2	precarious	precarious	ADJ
ijtc-1533	26	3	state	state	NOUN
ijtc-1533	26	4	,	,	PUNCT
ijtc-1533	26	5	exemplified	exemplify	VERB
ijtc-1533	26	6	by	by	ADP
ijtc-1533	26	7	eskom	eskom	PROPN
ijtc-1533	26	8	's	's	PART
ijtc-1533	26	9	blackouts	blackout	NOUN
ijtc-1533	26	10	,	,	PUNCT
ijtc-1533	26	11	raises	raise	VERB
ijtc-1533	26	12	concerns	concern	NOUN
ijtc-1533	26	13	about	about	ADP
ijtc-1533	26	14	impression	impression	NOUN
ijtc-1533	26	15	management	management	NOUN
ijtc-1533	26	16	practices	practice	NOUN
ijtc-1533	26	17	in	in	ADP
ijtc-1533	26	18	their	their	PRON
ijtc-1533	26	19	annual	annual	ADJ
ijtc-1533	26	20	reports	report	NOUN
ijtc-1533	26	21	to	to	PART
ijtc-1533	26	22	obscure	obscure	VERB
ijtc-1533	26	23	their	their	PRON
ijtc-1533	26	24	actual	actual	ADJ
ijtc-1533	26	25	performance	performance	NOUN
ijtc-1533	26	26	.	.	PUNCT
ijtc-1533	27	1	impression	impression	NOUN
ijtc-1533	27	2	management	management	NOUN
ijtc-1533	27	3	is	be	AUX
ijtc-1533	27	4	seen	see	VERB
ijtc-1533	27	5	as	as	ADP
ijtc-1533	27	6	strategic	strategic	ADJ
ijtc-1533	27	7	self	self	NOUN
ijtc-1533	27	8	-	-	PUNCT
ijtc-1533	27	9	presentation	presentation	NOUN
ijtc-1533	27	10	,	,	PUNCT
ijtc-1533	27	11	often	often	ADV
ijtc-1533	27	12	used	use	VERB
ijtc-1533	27	13	to	to	PART
ijtc-1533	27	14	obscure	obscure	VERB
ijtc-1533	27	15	an	an	DET
ijtc-1533	27	16	organization	organization	NOUN
ijtc-1533	27	17	’s	’s	PART
ijtc-1533	27	18	true	true	ADJ
ijtc-1533	27	19	performance	performance	NOUN
ijtc-1533	27	20	.	.	PUNCT
ijtc-1533	28	1	companies	company	NOUN
ijtc-1533	28	2	may	may	AUX
ijtc-1533	28	3	leverage	leverage	VERB
ijtc-1533	28	4	their	their	PRON
ijtc-1533	28	5	informational	informational	ADJ
ijtc-1533	28	6	advantage	advantage	NOUN
ijtc-1533	28	7	to	to	PART
ijtc-1533	28	8	downplay	downplay	VERB
ijtc-1533	28	9	poor	poor	ADJ
ijtc-1533	28	10	results	result	NOUN
ijtc-1533	28	11	and	and	CCONJ
ijtc-1533	28	12	mislead	mislead	VERB
ijtc-1533	28	13	stakeholders	stakeholder	NOUN
ijtc-1533	28	14	(	(	PUNCT
ijtc-1533	28	15	merkl‐davies	merkl‐davie	NOUN
ijtc-1533	28	16	et	et	PROPN
ijtc-1533	28	17	al	al	PROPN
ijtc-1533	28	18	.	.	PROPN
ijtc-1533	28	19	,	,	PUNCT
ijtc-1533	28	20	2011	2011	NUM
ijtc-1533	28	21	)	)	PUNCT
ijtc-1533	28	22	,	,	PUNCT
ijtc-1533	28	23	emphasizing	emphasize	VERB
ijtc-1533	28	24	positive	positive	ADJ
ijtc-1533	28	25	outcomes	outcome	NOUN
ijtc-1533	28	26	.	.	PUNCT
ijtc-1533	29	1	while	while	SCONJ
ijtc-1533	29	2	narrative	narrative	ADJ
ijtc-1533	29	3	disclosures	disclosure	NOUN
ijtc-1533	29	4	in	in	ADP
ijtc-1533	29	5	annual	annual	ADJ
ijtc-1533	29	6	reports	report	NOUN
ijtc-1533	29	7	can	can	AUX
ijtc-1533	29	8	provide	provide	VERB
ijtc-1533	29	9	valuable	valuable	ADJ
ijtc-1533	29	10	insights	insight	NOUN
ijtc-1533	29	11	(	(	PUNCT
ijtc-1533	29	12	leung	leung	PROPN
ijtc-1533	29	13	et	et	PROPN
ijtc-1533	29	14	al	al	PROPN
ijtc-1533	29	15	.	.	PROPN
ijtc-1533	29	16	,	,	PUNCT
ijtc-1533	29	17	2015	2015	NUM
ijtc-1533	29	18	)	)	PUNCT
ijtc-1533	29	19	,	,	PUNCT
ijtc-1533	29	20	they	they	PRON
ijtc-1533	29	21	may	may	AUX
ijtc-1533	29	22	also	also	ADV
ijtc-1533	29	23	be	be	AUX
ijtc-1533	29	24	used	use	VERB
ijtc-1533	29	25	for	for	ADP
ijtc-1533	29	26	impression	impression	NOUN
ijtc-1533	29	27	management	management	NOUN
ijtc-1533	29	28	.	.	PUNCT
ijtc-1533	30	1	this	this	DET
ijtc-1533	30	2	study	study	NOUN
ijtc-1533	30	3	examines	examine	VERB
ijtc-1533	30	4	impression	impression	NOUN
ijtc-1533	30	5	management	management	NOUN
ijtc-1533	30	6	in	in	ADP
ijtc-1533	30	7	non	non	ADJ
ijtc-1533	30	8	-	-	ADJ
ijtc-1533	30	9	financial	financial	ADJ
ijtc-1533	30	10	sections	section	NOUN
ijtc-1533	30	11	of	of	ADP
ijtc-1533	30	12	soes	soe	NOUN
ijtc-1533	30	13	’	'	PUNCT
ijtc-1533	30	14	annual	annual	ADJ
ijtc-1533	30	15	reports	report	NOUN
ijtc-1533	30	16	,	,	PUNCT
ijtc-1533	30	17	focusing	focus	VERB
ijtc-1533	30	18	on	on	ADP
ijtc-1533	30	19	the	the	DET
ijtc-1533	30	20	chairperson	chairperson	NOUN
ijtc-1533	30	21	’s	’s	PART
ijtc-1533	30	22	report	report	NOUN
ijtc-1533	30	23	—	—	PUNCT
ijtc-1533	30	24	a	a	DET
ijtc-1533	30	25	key	key	ADJ
ijtc-1533	30	26	stakeholder	stakeholder	NOUN
ijtc-1533	30	27	summary	summary	NOUN
ijtc-1533	30	28	.	.	PUNCT
ijtc-1533	31	1	due	due	ADP
ijtc-1533	31	2	to	to	ADP
ijtc-1533	31	3	financial	financial	ADJ
ijtc-1533	31	4	distress	distress	NOUN
ijtc-1533	31	5	and	and	CCONJ
ijtc-1533	31	6	increased	increase	VERB
ijtc-1533	31	7	reliance	reliance	NOUN
ijtc-1533	31	8	on	on	ADP
ijtc-1533	31	9	state	state	NOUN
ijtc-1533	31	10	support	support	NOUN
ijtc-1533	31	11	,	,	PUNCT
ijtc-1533	31	12	soes	soe	NOUN
ijtc-1533	31	13	may	may	AUX
ijtc-1533	31	14	use	use	VERB
ijtc-1533	31	15	these	these	DET
ijtc-1533	31	16	narratives	narrative	NOUN
ijtc-1533	31	17	to	to	PART
ijtc-1533	31	18	influence	influence	VERB
ijtc-1533	31	19	government	government	NOUN
ijtc-1533	31	20	perceptions	perception	NOUN
ijtc-1533	31	21	and	and	CCONJ
ijtc-1533	31	22	secure	secure	VERB
ijtc-1533	31	23	funding	funding	NOUN
ijtc-1533	31	24	(	(	PUNCT
ijtc-1533	31	25	agsa	agsa	ADJ
ijtc-1533	31	26	,	,	PUNCT
ijtc-1533	31	27	2022	2022	NUM
ijtc-1533	31	28	)	)	PUNCT
ijtc-1533	31	29	.	.	PUNCT
ijtc-1533	32	1	the	the	DET
ijtc-1533	32	2	recent	recent	ADJ
ijtc-1533	32	3	poor	poor	ADJ
ijtc-1533	32	4	performance	performance	NOUN
ijtc-1533	32	5	and	and	CCONJ
ijtc-1533	32	6	heightened	heighten	VERB
ijtc-1533	32	7	media	medium	NOUN
ijtc-1533	32	8	scrutiny	scrutiny	NOUN
ijtc-1533	32	9	of	of	ADP
ijtc-1533	32	10	south	south	ADJ
ijtc-1533	32	11	african	african	ADJ
ijtc-1533	32	12	soes	soe	NOUN
ijtc-1533	32	13	may	may	AUX
ijtc-1533	32	14	lead	lead	VERB
ijtc-1533	32	15	to	to	ADP
ijtc-1533	32	16	declining	decline	VERB
ijtc-1533	32	17	stakeholder	stakeholder	NOUN
ijtc-1533	32	18	trust	trust	NOUN
ijtc-1533	32	19	,	,	PUNCT
ijtc-1533	32	20	creating	create	VERB
ijtc-1533	32	21	opportunities	opportunity	NOUN
ijtc-1533	32	22	for	for	ADP
ijtc-1533	32	23	impression	impression	NOUN
ijtc-1533	32	24	management	management	NOUN
ijtc-1533	32	25	to	to	PART
ijtc-1533	32	26	protect	protect	VERB
ijtc-1533	32	27	their	their	PRON
ijtc-1533	32	28	image	image	NOUN
ijtc-1533	32	29	.	.	PUNCT
ijtc-1533	33	1	voluntary	voluntary	ADJ
ijtc-1533	33	2	narrative	narrative	NOUN
ijtc-1533	33	3	disclosures	disclosure	NOUN
ijtc-1533	33	4	in	in	ADP
ijtc-1533	33	5	annual	annual	ADJ
ijtc-1533	33	6	reports	report	NOUN
ijtc-1533	33	7	enable	enable	VERB
ijtc-1533	33	8	management	management	NOUN
ijtc-1533	33	9	to	to	PART
ijtc-1533	33	10	employ	employ	VERB
ijtc-1533	33	11	selective	selective	ADJ
ijtc-1533	33	12	strategies	strategy	NOUN
ijtc-1533	33	13	to	to	PART
ijtc-1533	33	14	present	present	VERB
ijtc-1533	33	15	a	a	DET
ijtc-1533	33	16	positive	positive	ADJ
ijtc-1533	33	17	view	view	NOUN
ijtc-1533	33	18	(	(	PUNCT
ijtc-1533	33	19	mlawu	mlawu	PROPN
ijtc-1533	33	20	et	et	PROPN
ijtc-1533	33	21	al	al	PROPN
ijtc-1533	33	22	.	.	PROPN
ijtc-1533	33	23	,	,	PUNCT
ijtc-1533	33	24	2023	2023	NUM
ijtc-1533	33	25	)	)	PUNCT
ijtc-1533	33	26	.	.	PUNCT
ijtc-1533	34	1	these	these	DET
ijtc-1533	34	2	narratives	narrative	NOUN
ijtc-1533	34	3	are	be	AUX
ijtc-1533	34	4	often	often	ADV
ijtc-1533	34	5	tailored	tailor	VERB
ijtc-1533	34	6	to	to	PART
ijtc-1533	34	7	influence	influence	VERB
ijtc-1533	34	8	perceptions	perception	NOUN
ijtc-1533	34	9	,	,	PUNCT
ijtc-1533	34	10	as	as	ADP
ijtc-1533	34	11	leung	leung	PROPN
ijtc-1533	34	12	et	et	PROPN
ijtc-1533	34	13	al	al	PROPN
ijtc-1533	34	14	.	.	PROPN
ijtc-1533	35	1	(	(	PUNCT
ijtc-1533	35	2	2015	2015	NUM
ijtc-1533	35	3	)	)	PUNCT
ijtc-1533	35	4	highlighted	highlight	VERB
ijtc-1533	35	5	.	.	PUNCT
ijtc-1533	36	1	shaikh	shaikh	PROPN
ijtc-1533	36	2	et	et	PROPN
ijtc-1533	36	3	al	al	PROPN
ijtc-1533	36	4	.	.	PROPN
ijtc-1533	37	1	(	(	PUNCT
ijtc-1533	37	2	2024	2024	NUM
ijtc-1533	37	3	)	)	PUNCT
ijtc-1533	37	4	impression	impression	NOUN
ijtc-1533	37	5	management	management	NOUN
ijtc-1533	37	6	in	in	ADP
ijtc-1533	37	7	south	south	ADJ
ijtc-1533	37	8	african	african	ADJ
ijtc-1533	37	9	soes	soe	NOUN
ijtc-1533	37	10	focused	focus	VERB
ijtc-1533	37	11	on	on	ADP
ijtc-1533	37	12	integrated	integrate	VERB
ijtc-1533	37	13	reports	report	NOUN
ijtc-1533	37	14	at	at	ADP
ijtc-1533	37	15	large	large	ADJ
ijtc-1533	37	16	,	,	PUNCT
ijtc-1533	37	17	while	while	SCONJ
ijtc-1533	37	18	maleka	maleka	X
ijtc-1533	37	19	(	(	PUNCT
ijtc-1533	37	20	2021	2021	NUM
ijtc-1533	37	21	)	)	PUNCT
ijtc-1533	37	22	observed	observe	VERB
ijtc-1533	37	23	selective	selective	ADJ
ijtc-1533	37	24	graphs	graph	NOUN
ijtc-1533	37	25	as	as	ADP
ijtc-1533	37	26	impression	impression	NOUN
ijtc-1533	37	27	management	management	NOUN
ijtc-1533	37	28	tools	tool	NOUN
ijtc-1533	37	29	in	in	ADP
ijtc-1533	37	30	south	south	ADJ
ijtc-1533	37	31	african	african	ADJ
ijtc-1533	37	32	soes	soe	NOUN
ijtc-1533	37	33	.	.	PUNCT
ijtc-1533	38	1	other	other	ADJ
ijtc-1533	38	2	studies	study	NOUN
ijtc-1533	38	3	by	by	ADP
ijtc-1533	38	4	phesa	phesa	NOUN
ijtc-1533	38	5	&	&	CCONJ
ijtc-1533	38	6	sibanda	sibanda	PROPN
ijtc-1533	38	7	(	(	PUNCT
ijtc-1533	38	8	2022	2022	NUM
ijtc-1533	38	9	)	)	PUNCT
ijtc-1533	38	10	and	and	CCONJ
ijtc-1533	38	11	yasseen	yasseen	VERB
ijtc-1533	38	12	et	et	PROPN
ijtc-1533	38	13	al	al	PROPN
ijtc-1533	38	14	.	.	PROPN
ijtc-1533	38	15	(	(	PUNCT
ijtc-1533	38	16	2017	2017	NUM
ijtc-1533	38	17	)	)	PUNCT
ijtc-1533	38	18	confirmed	confirm	VERB
ijtc-1533	38	19	these	these	DET
ijtc-1533	38	20	tactics	tactic	NOUN
ijtc-1533	38	21	in	in	ADP
ijtc-1533	38	22	chairperson	chairperson	NOUN
ijtc-1533	38	23	’s	’s	PART
ijtc-1533	38	24	reports	report	NOUN
ijtc-1533	38	25	of	of	ADP
ijtc-1533	38	26	jse	jse	PROPN
ijtc-1533	38	27	-	-	PUNCT
ijtc-1533	38	28	listed	list	VERB
ijtc-1533	38	29	companies	company	NOUN
ijtc-1533	38	30	.	.	PUNCT
ijtc-1533	39	1	dhludhlu	dhludhlu	NOUN
ijtc-1533	39	2	et	et	PROPN
ijtc-1533	39	3	al	al	PROPN
ijtc-1533	39	4	.	.	PROPN
ijtc-1533	39	5	(	(	PUNCT
ijtc-1533	39	6	2022a	2022a	NUM
ijtc-1533	39	7	)	)	PUNCT
ijtc-1533	39	8	noted	note	VERB
ijtc-1533	39	9	such	such	ADJ
ijtc-1533	39	10	strategies	strategy	NOUN
ijtc-1533	39	11	can	can	AUX
ijtc-1533	39	12	result	result	VERB
ijtc-1533	39	13	in	in	ADP
ijtc-1533	39	14	misleading	mislead	VERB
ijtc-1533	39	15	information	information	NOUN
ijtc-1533	39	16	.	.	PUNCT
ijtc-1533	40	1	these	these	DET
ijtc-1533	40	2	studies	study	NOUN
ijtc-1533	40	3	mainly	mainly	ADV
ijtc-1533	40	4	focused	focus	VERB
ijtc-1533	40	5	on	on	ADP
ijtc-1533	40	6	private	private	ADJ
ijtc-1533	40	7	-	-	PUNCT
ijtc-1533	40	8	sector	sector	NOUN
ijtc-1533	40	9	companies	company	NOUN
ijtc-1533	40	10	.	.	PUNCT
ijtc-1533	41	1	given	give	VERB
ijtc-1533	41	2	the	the	DET
ijtc-1533	41	3	financial	financial	ADJ
ijtc-1533	41	4	struggles	struggle	NOUN
ijtc-1533	41	5	of	of	ADP
ijtc-1533	41	6	soes	soe	NOUN
ijtc-1533	41	7	and	and	CCONJ
ijtc-1533	41	8	economic	economic	ADJ
ijtc-1533	41	9	challenges	challenge	NOUN
ijtc-1533	41	10	,	,	PUNCT
ijtc-1533	41	11	the	the	DET
ijtc-1533	41	12	motivation	motivation	NOUN
ijtc-1533	41	13	for	for	ADP
ijtc-1533	41	14	impression	impression	NOUN
ijtc-1533	41	15	management	management	NOUN
ijtc-1533	41	16	in	in	ADP
ijtc-1533	41	17	reports	report	NOUN
ijtc-1533	41	18	,	,	PUNCT
ijtc-1533	41	19	especially	especially	ADV
ijtc-1533	41	20	the	the	DET
ijtc-1533	41	21	chairperson	chairperson	NOUN
ijtc-1533	41	22	’s	’s	PART
ijtc-1533	41	23	statement	statement	NOUN
ijtc-1533	41	24	,	,	PUNCT
ijtc-1533	41	25	is	be	AUX
ijtc-1533	41	26	clear	clear	ADJ
ijtc-1533	41	27	.	.	PUNCT
ijtc-1533	42	1	the	the	DET
ijtc-1533	42	2	study	study	NOUN
ijtc-1533	42	3	aims	aim	VERB
ijtc-1533	42	4	to	to	PART
ijtc-1533	42	5	fill	fill	VERB
ijtc-1533	42	6	the	the	DET
ijtc-1533	42	7	gap	gap	NOUN
ijtc-1533	42	8	to	to	PART
ijtc-1533	42	9	determine	determine	VERB
ijtc-1533	42	10	whether	whether	SCONJ
ijtc-1533	42	11	the	the	DET
ijtc-1533	42	12	voluntary	voluntary	ADJ
ijtc-1533	42	13	narrative	narrative	NOUN
ijtc-1533	42	14	disclosures	disclosure	NOUN
ijtc-1533	42	15	,	,	PUNCT
ijtc-1533	42	16	specifically	specifically	ADV
ijtc-1533	42	17	the	the	DET
ijtc-1533	42	18	chairperson	chairperson	NOUN
ijtc-1533	42	19	’s	’s	PART
ijtc-1533	42	20	report	report	NOUN
ijtc-1533	42	21	in	in	ADP
ijtc-1533	42	22	south	south	ADJ
ijtc-1533	42	23	african	african	ADJ
ijtc-1533	42	24	soes	soe	NOUN
ijtc-1533	42	25	’	'	PUNCT
ijtc-1533	42	26	annual	annual	ADJ
ijtc-1533	42	27	reports	report	NOUN
ijtc-1533	42	28	,	,	PUNCT
ijtc-1533	42	29	utilize	utilize	VERB
ijtc-1533	42	30	impression	impression	NOUN
ijtc-1533	42	31	management	management	NOUN
ijtc-1533	42	32	strategies	strategy	NOUN
ijtc-1533	42	33	through	through	ADP
ijtc-1533	42	34	textual	textual	ADJ
ijtc-1533	42	35	characteristics	characteristic	NOUN
ijtc-1533	42	36	including	include	VERB
ijtc-1533	42	37	length	length	NOUN
ijtc-1533	42	38	,	,	PUNCT
ijtc-1533	42	39	positive	positive	ADJ
ijtc-1533	42	40	disclosure	disclosure	NOUN
ijtc-1533	42	41	tone	tone	NOUN
ijtc-1533	42	42	,	,	PUNCT
ijtc-1533	42	43	personal	personal	ADJ
ijtc-1533	42	44	references	reference	NOUN
ijtc-1533	42	45	and	and	CCONJ
ijtc-1533	42	46	passive	passive	ADJ
ijtc-1533	42	47	language	language	NOUN
ijtc-1533	42	48	.	.	PUNCT
ijtc-1533	43	1	the	the	DET
ijtc-1533	43	2	research	research	NOUN
ijtc-1533	43	3	question	question	NOUN
ijtc-1533	43	4	guiding	guide	VERB
ijtc-1533	43	5	this	this	DET
ijtc-1533	43	6	study	study	NOUN
ijtc-1533	43	7	is	be	AUX
ijtc-1533	43	8	:	:	PUNCT
ijtc-1533	43	9	do	do	AUX
ijtc-1533	43	10	narrative	narrative	NOUN
ijtc-1533	43	11	disclosures	disclosure	NOUN
ijtc-1533	43	12	in	in	ADP
ijtc-1533	43	13	south	south	ADJ
ijtc-1533	43	14	african	african	ADJ
ijtc-1533	43	15	soes	soe	NOUN
ijtc-1533	43	16	obscure	obscure	VERB
ijtc-1533	43	17	true	true	ADJ
ijtc-1533	43	18	performance	performance	NOUN
ijtc-1533	43	19	using	use	VERB
ijtc-1533	43	20	impression	impression	NOUN
ijtc-1533	43	21	management	management	NOUN
ijtc-1533	43	22	through	through	ADP
ijtc-1533	43	23	length	length	NOUN
ijtc-1533	43	24	,	,	PUNCT
ijtc-1533	43	25	positive	positive	ADJ
ijtc-1533	43	26	tone	tone	NOUN
ijtc-1533	43	27	,	,	PUNCT
ijtc-1533	43	28	personal	personal	ADJ
ijtc-1533	43	29	reference	reference	NOUN
ijtc-1533	43	30	and	and	CCONJ
ijtc-1533	43	31	passive	passive	ADJ
ijtc-1533	43	32	language	language	NOUN
ijtc-1533	43	33	?	?	PUNCT
ijtc-1533	44	1	to	to	PART
ijtc-1533	44	2	address	address	VERB
ijtc-1533	44	3	this	this	PRON
ijtc-1533	44	4	,	,	PUNCT
ijtc-1533	44	5	an	an	DET
ijtc-1533	44	6	empirical	empirical	ADJ
ijtc-1533	44	7	analysis	analysis	NOUN
ijtc-1533	44	8	was	be	AUX
ijtc-1533	44	9	conducted	conduct	VERB
ijtc-1533	44	10	to	to	PART
ijtc-1533	44	11	uncover	uncover	VERB
ijtc-1533	44	12	these	these	DET
ijtc-1533	44	13	tactics	tactic	NOUN
ijtc-1533	44	14	within	within	ADP
ijtc-1533	44	15	soes	soe	NOUN
ijtc-1533	44	16	.	.	PUNCT
ijtc-1533	45	1	the	the	DET
ijtc-1533	45	2	following	follow	VERB
ijtc-1533	45	3	section	section	NOUN
ijtc-1533	45	4	reviews	review	VERB
ijtc-1533	45	5	existing	exist	VERB
ijtc-1533	45	6	literature	literature	NOUN
ijtc-1533	45	7	and	and	CCONJ
ijtc-1533	45	8	formulates	formulate	VERB
ijtc-1533	45	9	hypotheses	hypothesis	NOUN
ijtc-1533	45	10	relevant	relevant	ADJ
ijtc-1533	45	11	to	to	ADP
ijtc-1533	45	12	the	the	DET
ijtc-1533	45	13	investigation	investigation	NOUN
ijtc-1533	45	14	.	.	PUNCT
ijtc-1533	46	1	literature	literature	NOUN
ijtc-1533	46	2	review	review	PROPN
ijtc-1533	46	3	and	and	CCONJ
ijtc-1533	46	4	hypothesis	hypothesis	NOUN
ijtc-1533	46	5	development	development	NOUN
ijtc-1533	46	6	:	:	PUNCT
ijtc-1533	46	7	signalling	signal	VERB
ijtc-1533	46	8	theory	theory	NOUN
ijtc-1533	46	9	signalling	signal	VERB
ijtc-1533	46	10	theory	theory	NOUN
ijtc-1533	46	11	was	be	AUX
ijtc-1533	46	12	explored	explore	VERB
ijtc-1533	46	13	by	by	ADP
ijtc-1533	46	14	spence	spence	NOUN
ijtc-1533	46	15	(	(	PUNCT
ijtc-1533	46	16	1978	1978	NUM
ijtc-1533	46	17	)	)	PUNCT
ijtc-1533	46	18	in	in	ADP
ijtc-1533	46	19	the	the	DET
ijtc-1533	46	20	context	context	NOUN
ijtc-1533	46	21	of	of	ADP
ijtc-1533	46	22	economics	economic	NOUN
ijtc-1533	46	23	,	,	PUNCT
ijtc-1533	46	24	he	he	PRON
ijtc-1533	46	25	applied	apply	VERB
ijtc-1533	46	26	it	it	PRON
ijtc-1533	46	27	in	in	ADP
ijtc-1533	46	28	the	the	DET
ijtc-1533	46	29	job	job	NOUN
ijtc-1533	46	30	market	market	NOUN
ijtc-1533	46	31	signalling	signal	VERB
ijtc-1533	46	32	.	.	PUNCT
ijtc-1533	47	1	he	he	PRON
ijtc-1533	47	2	made	make	VERB
ijtc-1533	47	3	use	use	NOUN
ijtc-1533	47	4	of	of	ADP
ijtc-1533	47	5	hiring	hire	VERB
ijtc-1533	47	6	a	a	DET
ijtc-1533	47	7	candidate	candidate	NOUN
ijtc-1533	47	8	for	for	ADP
ijtc-1533	47	9	a	a	DET
ijtc-1533	47	10	specific	specific	ADJ
ijtc-1533	47	11	job	job	NOUN
ijtc-1533	47	12	wherein	wherein	SCONJ
ijtc-1533	47	13	the	the	DET
ijtc-1533	47	14	candidates	candidate	NOUN
ijtc-1533	47	15	provide	provide	VERB
ijtc-1533	47	16	information	information	NOUN
ijtc-1533	47	17	that	that	PRON
ijtc-1533	47	18	is	be	AUX
ijtc-1533	47	19	distinguished	distinguish	VERB
ijtc-1533	47	20	into	into	ADP
ijtc-1533	47	21	two	two	NUM
ijtc-1533	47	22	,	,	PUNCT
ijtc-1533	47	23	that	that	PRON
ijtc-1533	47	24	is	be	AUX
ijtc-1533	47	25	information	information	NOUN
ijtc-1533	47	26	that	that	PRON
ijtc-1533	47	27	can	can	AUX
ijtc-1533	47	28	not	not	PART
ijtc-1533	47	29	be	be	AUX
ijtc-1533	47	30	changed	change	VERB
ijtc-1533	47	31	and	and	CCONJ
ijtc-1533	47	32	that	that	SCONJ
ijtc-1533	47	33	which	which	PRON
ijtc-1533	47	34	is	be	AUX
ijtc-1533	47	35	subject	subject	ADJ
ijtc-1533	47	36	to	to	ADP
ijtc-1533	47	37	changes	change	NOUN
ijtc-1533	47	38	and	and	CCONJ
ijtc-1533	47	39	this	this	PRON
ijtc-1533	47	40	is	be	AUX
ijtc-1533	47	41	what	what	PRON
ijtc-1533	47	42	is	be	AUX
ijtc-1533	47	43	referred	refer	VERB
ijtc-1533	47	44	to	to	ADP
ijtc-1533	47	45	as	as	ADP
ijtc-1533	47	46	signals	signal	NOUN
ijtc-1533	47	47	,	,	PUNCT
ijtc-1533	47	48	because	because	SCONJ
ijtc-1533	47	49	it	it	PRON
ijtc-1533	47	50	is	be	AUX
ijtc-1533	47	51	subject	subject	ADJ
ijtc-1533	47	52	to	to	ADP
ijtc-1533	47	53	manipulation	manipulation	NOUN
ijtc-1533	47	54	.	.	PUNCT
ijtc-1533	48	1	he	he	PRON
ijtc-1533	48	2	further	far	ADV
ijtc-1533	48	3	explains	explain	VERB
ijtc-1533	48	4	that	that	SCONJ
ijtc-1533	48	5	the	the	DET
ijtc-1533	48	6	signaling	signal	VERB
ijtc-1533	48	7	information	information	NOUN
ijtc-1533	48	8	may	may	AUX
ijtc-1533	48	9	lead	lead	VERB
ijtc-1533	48	10	to	to	ADP
ijtc-1533	48	11	the	the	DET
ijtc-1533	48	12	hiring	hiring	NOUN
ijtc-1533	48	13	of	of	ADP
ijtc-1533	48	14	an	an	DET
ijtc-1533	48	15	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	PROPN
ijtc-1533	48	16	impression	impression	NOUN
ijtc-1533	48	17	management	management	NOUN
ijtc-1533	48	18	analysis	analysis	NOUN
ijtc-1533	48	19	in	in	ADP
ijtc-1533	48	20	south	south	PROPN
ijtc-1533	48	21	african	african	PROPN
ijtc-1533	48	22	soe	soe	PROPN
ijtc-1533	48	23	’s	’s	PART
ijtc-1533	48	24	(	(	PUNCT
ijtc-1533	48	25	state	state	NOUN
ijtc-1533	48	26	in	in	ADP
ijtc-1533	48	27	full	full	ADJ
ijtc-1533	48	28	for	for	ADP
ijtc-1533	48	29	the	the	DET
ijtc-1533	48	30	first	first	ADJ
ijtc-1533	48	31	time	time	NOUN
ijtc-1533	48	32	)	)	PUNCT
ijtc-1533	48	33	annual	annual	ADJ
ijtc-1533	48	34	reports	report	NOUN
ijtc-1533	48	35	:	:	PUNCT
ijtc-1533	48	36	a	a	DET
ijtc-1533	48	37	signaling	signal	VERB
ijtc-1533	48	38	theory	theory	NOUN
ijtc-1533	48	39	approach	approach	NOUN
ijtc-1533	48	40	ngcizela	ngcizela	ADP
ijtc-1533	48	41	,	,	PUNCT
ijtc-1533	48	42	phesa	phesa	NOUN
ijtc-1533	48	43	,	,	PUNCT
ijtc-1533	48	44	and	and	CCONJ
ijtc-1533	48	45	arulanandam	arulanandam	PROPN
ijtc-1533	48	46	809	809	NUM
ijtc-1533	48	47	|	|	ADV
ijtc-1533	48	48	ilomata	ilomata	PROPN
ijtc-1533	48	49	international	international	ADJ
ijtc-1533	48	50	journal	journal	NOUN
ijtc-1533	48	51	of	of	ADP
ijtc-1533	48	52	tax	tax	PROPN
ijtc-1533	48	53	&	&	CCONJ
ijtc-1533	48	54	accounting	accounting	PROPN
ijtc-1533	48	55	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1533	48	56	individual	individual	NOUN
ijtc-1533	48	57	based	base	VERB
ijtc-1533	48	58	on	on	ADP
ijtc-1533	48	59	the	the	DET
ijtc-1533	48	60	information	information	NOUN
ijtc-1533	48	61	provided	provide	VERB
ijtc-1533	48	62	.	.	PUNCT
ijtc-1533	49	1	however	however	ADV
ijtc-1533	49	2	,	,	PUNCT
ijtc-1533	49	3	the	the	DET
ijtc-1533	49	4	employer	employer	NOUN
ijtc-1533	49	5	will	will	AUX
ijtc-1533	49	6	only	only	ADV
ijtc-1533	49	7	understand	understand	VERB
ijtc-1533	49	8	the	the	DET
ijtc-1533	49	9	individual	individual	NOUN
ijtc-1533	49	10	’s	’s	PART
ijtc-1533	49	11	capabilities	capability	NOUN
ijtc-1533	49	12	if	if	SCONJ
ijtc-1533	49	13	they	they	PRON
ijtc-1533	49	14	match	match	VERB
ijtc-1533	49	15	the	the	DET
ijtc-1533	49	16	information	information	NOUN
ijtc-1533	49	17	provided	provide	VERB
ijtc-1533	49	18	when	when	SCONJ
ijtc-1533	49	19	they	they	PRON
ijtc-1533	49	20	have	have	AUX
ijtc-1533	49	21	been	be	AUX
ijtc-1533	49	22	hired	hire	VERB
ijtc-1533	49	23	already	already	ADV
ijtc-1533	49	24	.	.	PUNCT
ijtc-1533	50	1	similarly	similarly	ADV
ijtc-1533	50	2	,	,	PUNCT
ijtc-1533	50	3	a	a	DET
ijtc-1533	50	4	psychology	psychology	NOUN
ijtc-1533	50	5	study	study	NOUN
ijtc-1533	50	6	by	by	ADP
ijtc-1533	50	7	wilhelmy	wilhelmy	NOUN
ijtc-1533	50	8	et	et	PROPN
ijtc-1533	50	9	al	al	PROPN
ijtc-1533	50	10	.	.	PROPN
ijtc-1533	51	1	(	(	PUNCT
ijtc-1533	51	2	2017	2017	NUM
ijtc-1533	51	3	)	)	PUNCT
ijtc-1533	51	4	also	also	ADV
ijtc-1533	51	5	explored	explore	VERB
ijtc-1533	51	6	signal	signal	NOUN
ijtc-1533	51	7	theory	theory	NOUN
ijtc-1533	51	8	in	in	ADP
ijtc-1533	51	9	the	the	DET
ijtc-1533	51	10	context	context	NOUN
ijtc-1533	51	11	of	of	ADP
ijtc-1533	51	12	impression	impression	NOUN
ijtc-1533	51	13	management	management	NOUN
ijtc-1533	51	14	through	through	ADP
ijtc-1533	51	15	the	the	DET
ijtc-1533	51	16	hiring	hiring	NOUN
ijtc-1533	51	17	process	process	NOUN
ijtc-1533	51	18	,	,	PUNCT
ijtc-1533	51	19	focusing	focus	VERB
ijtc-1533	51	20	on	on	ADP
ijtc-1533	51	21	the	the	DET
ijtc-1533	51	22	employers	employer	NOUN
ijtc-1533	51	23	being	be	AUX
ijtc-1533	51	24	the	the	DET
ijtc-1533	51	25	sender	sender	NOUN
ijtc-1533	51	26	.	.	PUNCT
ijtc-1533	52	1	they	they	PRON
ijtc-1533	52	2	observed	observe	VERB
ijtc-1533	52	3	that	that	SCONJ
ijtc-1533	52	4	employers	employer	NOUN
ijtc-1533	52	5	send	send	VERB
ijtc-1533	52	6	signals	signal	NOUN
ijtc-1533	52	7	of	of	ADP
ijtc-1533	52	8	impression	impression	NOUN
ijtc-1533	52	9	management	management	NOUN
ijtc-1533	52	10	through	through	ADP
ijtc-1533	52	11	the	the	DET
ijtc-1533	52	12	interview	interview	NOUN
ijtc-1533	52	13	process	process	NOUN
ijtc-1533	52	14	.	.	PUNCT
ijtc-1533	53	1	furthermore	furthermore	ADV
ijtc-1533	53	2	,	,	PUNCT
ijtc-1533	53	3	they	they	PRON
ijtc-1533	53	4	noted	note	VERB
ijtc-1533	53	5	that	that	SCONJ
ijtc-1533	53	6	employers	employer	NOUN
ijtc-1533	53	7	can	can	AUX
ijtc-1533	53	8	send	send	VERB
ijtc-1533	53	9	signals	signal	NOUN
ijtc-1533	53	10	to	to	ADP
ijtc-1533	53	11	interviewees	interviewee	NOUN
ijtc-1533	53	12	in	in	ADP
ijtc-1533	53	13	an	an	DET
ijtc-1533	53	14	oral	oral	ADJ
ijtc-1533	53	15	form	form	NOUN
ijtc-1533	53	16	to	to	PART
ijtc-1533	53	17	influence	influence	VERB
ijtc-1533	53	18	their	their	PRON
ijtc-1533	53	19	perception	perception	NOUN
ijtc-1533	53	20	of	of	ADP
ijtc-1533	53	21	the	the	DET
ijtc-1533	53	22	hiring	hire	VERB
ijtc-1533	53	23	company	company	NOUN
ijtc-1533	53	24	.	.	PUNCT
ijtc-1533	54	1	notably	notably	ADV
ijtc-1533	54	2	,	,	PUNCT
ijtc-1533	54	3	signaling	signal	VERB
ijtc-1533	54	4	has	have	AUX
ijtc-1533	54	5	also	also	ADV
ijtc-1533	54	6	been	be	AUX
ijtc-1533	54	7	viewed	view	VERB
ijtc-1533	54	8	as	as	ADP
ijtc-1533	54	9	an	an	DET
ijtc-1533	54	10	act	act	NOUN
ijtc-1533	54	11	where	where	SCONJ
ijtc-1533	54	12	management	management	NOUN
ijtc-1533	54	13	or	or	CCONJ
ijtc-1533	54	14	the	the	DET
ijtc-1533	54	15	organisation	organisation	NOUN
ijtc-1533	54	16	withhold	withhold	VERB
ijtc-1533	54	17	information	information	NOUN
ijtc-1533	54	18	from	from	ADP
ijtc-1533	54	19	external	external	ADJ
ijtc-1533	54	20	stakeholders	stakeholder	NOUN
ijtc-1533	54	21	,	,	PUNCT
ijtc-1533	54	22	this	this	PRON
ijtc-1533	54	23	was	be	AUX
ijtc-1533	54	24	expanded	expand	VERB
ijtc-1533	54	25	that	that	SCONJ
ijtc-1533	54	26	shareholders	shareholder	NOUN
ijtc-1533	54	27	may	may	AUX
ijtc-1533	54	28	have	have	VERB
ijtc-1533	54	29	information	information	NOUN
ijtc-1533	54	30	about	about	ADP
ijtc-1533	54	31	the	the	DET
ijtc-1533	54	32	true	true	ADJ
ijtc-1533	54	33	risk	risk	NOUN
ijtc-1533	54	34	of	of	ADP
ijtc-1533	54	35	an	an	DET
ijtc-1533	54	36	organisation	organisation	NOUN
ijtc-1533	54	37	while	while	SCONJ
ijtc-1533	54	38	lenders	lender	NOUN
ijtc-1533	54	39	are	be	AUX
ijtc-1533	54	40	not	not	PART
ijtc-1533	54	41	due	due	ADJ
ijtc-1533	54	42	to	to	ADP
ijtc-1533	54	43	the	the	DET
ijtc-1533	54	44	information	information	NOUN
ijtc-1533	54	45	being	be	AUX
ijtc-1533	54	46	withheld	withhold	VERB
ijtc-1533	54	47	from	from	ADP
ijtc-1533	54	48	them	they	PRON
ijtc-1533	54	49	(	(	PUNCT
ijtc-1533	54	50	wang	wang	PROPN
ijtc-1533	54	51	et	et	PROPN
ijtc-1533	54	52	al	al	PROPN
ijtc-1533	54	53	.	.	PROPN
ijtc-1533	54	54	,	,	PUNCT
ijtc-1533	54	55	2009	2009	NUM
ijtc-1533	54	56	)	)	PUNCT
ijtc-1533	54	57	and	and	CCONJ
ijtc-1533	54	58	the	the	DET
ijtc-1533	54	59	term	term	NOUN
ijtc-1533	54	60	used	use	VERB
ijtc-1533	54	61	for	for	ADP
ijtc-1533	54	62	this	this	PRON
ijtc-1533	54	63	is	be	AUX
ijtc-1533	54	64	information	information	NOUN
ijtc-1533	54	65	irregularities	irregularity	NOUN
ijtc-1533	54	66	(	(	PUNCT
ijtc-1533	54	67	taj	taj	PROPN
ijtc-1533	54	68	,	,	PUNCT
ijtc-1533	54	69	2016	2016	NUM
ijtc-1533	54	70	)	)	PUNCT
ijtc-1533	54	71	.	.	PUNCT
ijtc-1533	55	1	on	on	ADP
ijtc-1533	55	2	the	the	DET
ijtc-1533	55	3	other	other	ADJ
ijtc-1533	55	4	hand	hand	NOUN
ijtc-1533	55	5	,	,	PUNCT
ijtc-1533	55	6	bae	bae	PROPN
ijtc-1533	55	7	et	et	PROPN
ijtc-1533	55	8	al	al	PROPN
ijtc-1533	55	9	.	.	PROPN
ijtc-1533	56	1	(	(	PUNCT
ijtc-1533	56	2	2018	2018	NUM
ijtc-1533	56	3	)	)	PUNCT
ijtc-1533	56	4	viewed	view	VERB
ijtc-1533	56	5	signal	signal	NOUN
ijtc-1533	56	6	theory	theory	NOUN
ijtc-1533	56	7	as	as	ADP
ijtc-1533	56	8	the	the	DET
ijtc-1533	56	9	solution	solution	NOUN
ijtc-1533	56	10	to	to	ADP
ijtc-1533	56	11	the	the	DET
ijtc-1533	56	12	agency	agency	NOUN
ijtc-1533	56	13	conflict	conflict	NOUN
ijtc-1533	56	14	in	in	ADP
ijtc-1533	56	15	that	that	SCONJ
ijtc-1533	56	16	it	it	PRON
ijtc-1533	56	17	eliminates	eliminate	VERB
ijtc-1533	56	18	the	the	DET
ijtc-1533	56	19	information	information	NOUN
ijtc-1533	56	20	irregularities	irregularity	NOUN
ijtc-1533	56	21	.	.	PUNCT
ijtc-1533	57	1	the	the	DET
ijtc-1533	57	2	characteristics	characteristic	NOUN
ijtc-1533	57	3	of	of	ADP
ijtc-1533	57	4	signaling	signal	VERB
ijtc-1533	57	5	bring	bring	VERB
ijtc-1533	57	6	about	about	ADV
ijtc-1533	57	7	this	this	DET
ijtc-1533	57	8	elimination	elimination	NOUN
ijtc-1533	57	9	,	,	PUNCT
ijtc-1533	57	10	whereby	whereby	SCONJ
ijtc-1533	57	11	managers	manager	NOUN
ijtc-1533	57	12	send	send	VERB
ijtc-1533	57	13	signals	signal	NOUN
ijtc-1533	57	14	to	to	ADP
ijtc-1533	57	15	the	the	DET
ijtc-1533	57	16	stakeholders	stakeholder	NOUN
ijtc-1533	57	17	who	who	PRON
ijtc-1533	57	18	receive	receive	VERB
ijtc-1533	57	19	signals	signal	NOUN
ijtc-1533	57	20	and	and	CCONJ
ijtc-1533	57	21	provide	provide	VERB
ijtc-1533	57	22	feedback	feedback	NOUN
ijtc-1533	57	23	based	base	VERB
ijtc-1533	57	24	on	on	ADP
ijtc-1533	57	25	those	those	DET
ijtc-1533	57	26	signals	signal	NOUN
ijtc-1533	57	27	.	.	PUNCT
ijtc-1533	58	1	as	as	ADP
ijtc-1533	58	2	a	a	DET
ijtc-1533	58	3	result	result	NOUN
ijtc-1533	58	4	,	,	PUNCT
ijtc-1533	58	5	there	there	PRON
ijtc-1533	58	6	is	be	VERB
ijtc-1533	58	7	information	information	NOUN
ijtc-1533	58	8	dialogue	dialogue	NOUN
ijtc-1533	58	9	between	between	ADP
ijtc-1533	58	10	the	the	DET
ijtc-1533	58	11	parties	party	NOUN
ijtc-1533	58	12	involved	involve	VERB
ijtc-1533	58	13	.	.	PUNCT
ijtc-1533	59	1	in	in	ADP
ijtc-1533	59	2	the	the	DET
ijtc-1533	59	3	same	same	ADJ
ijtc-1533	59	4	line	line	NOUN
ijtc-1533	59	5	of	of	ADP
ijtc-1533	59	6	thought	thought	NOUN
ijtc-1533	59	7	,	,	PUNCT
ijtc-1533	59	8	(	(	PUNCT
ijtc-1533	59	9	morris	morris	PROPN
ijtc-1533	59	10	,	,	PUNCT
ijtc-1533	59	11	1987	1987	NUM
ijtc-1533	59	12	)	)	PUNCT
ijtc-1533	59	13	concurs	concur	VERB
ijtc-1533	59	14	with	with	ADP
ijtc-1533	59	15	this	this	DET
ijtc-1533	59	16	conclusion	conclusion	NOUN
ijtc-1533	59	17	.	.	PUNCT
ijtc-1533	60	1	furthermore	furthermore	ADV
ijtc-1533	60	2	,	,	PUNCT
ijtc-1533	60	3	the	the	DET
ijtc-1533	60	4	theory	theory	NOUN
ijtc-1533	60	5	suggests	suggest	VERB
ijtc-1533	60	6	that	that	SCONJ
ijtc-1533	60	7	for	for	ADP
ijtc-1533	60	8	signaling	signal	VERB
ijtc-1533	60	9	to	to	PART
ijtc-1533	60	10	exist	exist	VERB
ijtc-1533	60	11	,	,	PUNCT
ijtc-1533	60	12	two	two	NUM
ijtc-1533	60	13	parties	party	NOUN
ijtc-1533	60	14	should	should	AUX
ijtc-1533	60	15	be	be	AUX
ijtc-1533	60	16	involved	involve	VERB
ijtc-1533	60	17	,	,	PUNCT
ijtc-1533	60	18	one	one	NUM
ijtc-1533	60	19	party	party	NOUN
ijtc-1533	60	20	being	be	AUX
ijtc-1533	60	21	the	the	DET
ijtc-1533	60	22	sender	sender	NOUN
ijtc-1533	60	23	and	and	CCONJ
ijtc-1533	60	24	the	the	DET
ijtc-1533	60	25	other	other	ADJ
ijtc-1533	60	26	being	be	AUX
ijtc-1533	60	27	the	the	DET
ijtc-1533	60	28	receiver	receiver	NOUN
ijtc-1533	60	29	.	.	PUNCT
ijtc-1533	61	1	this	this	PRON
ijtc-1533	61	2	therefore	therefore	ADV
ijtc-1533	61	3	means	mean	VERB
ijtc-1533	61	4	that	that	SCONJ
ijtc-1533	61	5	management	management	NOUN
ijtc-1533	61	6	because	because	SCONJ
ijtc-1533	61	7	of	of	ADP
ijtc-1533	61	8	their	their	PRON
ijtc-1533	61	9	position	position	NOUN
ijtc-1533	61	10	is	be	AUX
ijtc-1533	61	11	the	the	DET
ijtc-1533	61	12	sender	sender	NOUN
ijtc-1533	61	13	as	as	SCONJ
ijtc-1533	61	14	they	they	PRON
ijtc-1533	61	15	have	have	VERB
ijtc-1533	61	16	information	information	NOUN
ijtc-1533	61	17	about	about	ADP
ijtc-1533	61	18	the	the	DET
ijtc-1533	61	19	organisation	organisation	NOUN
ijtc-1533	61	20	and	and	CCONJ
ijtc-1533	61	21	the	the	DET
ijtc-1533	61	22	users	user	NOUN
ijtc-1533	61	23	of	of	ADP
ijtc-1533	61	24	information	information	NOUN
ijtc-1533	61	25	are	be	AUX
ijtc-1533	61	26	the	the	DET
ijtc-1533	61	27	receiver	receiver	NOUN
ijtc-1533	61	28	as	as	SCONJ
ijtc-1533	61	29	they	they	PRON
ijtc-1533	61	30	rely	rely	VERB
ijtc-1533	61	31	on	on	ADP
ijtc-1533	61	32	the	the	DET
ijtc-1533	61	33	information	information	NOUN
ijtc-1533	61	34	provided	provide	VERB
ijtc-1533	61	35	by	by	ADP
ijtc-1533	61	36	management	management	NOUN
ijtc-1533	61	37	through	through	ADP
ijtc-1533	61	38	reporting	reporting	NOUN
ijtc-1533	61	39	,	,	PUNCT
ijtc-1533	61	40	therefore	therefore	ADV
ijtc-1533	61	41	management	management	NOUN
ijtc-1533	61	42	usually	usually	ADV
ijtc-1533	61	43	use	use	VERB
ijtc-1533	61	44	their	their	PRON
ijtc-1533	61	45	position	position	NOUN
ijtc-1533	61	46	of	of	ADP
ijtc-1533	61	47	access	access	NOUN
ijtc-1533	61	48	to	to	ADP
ijtc-1533	61	49	information	information	NOUN
ijtc-1533	61	50	to	to	ADP
ijtc-1533	61	51	signals	signal	NOUN
ijtc-1533	61	52	to	to	ADP
ijtc-1533	61	53	the	the	DET
ijtc-1533	61	54	receiver	receiver	NOUN
ijtc-1533	61	55	through	through	ADP
ijtc-1533	61	56	choosing	choose	VERB
ijtc-1533	61	57	what	what	PRON
ijtc-1533	61	58	information	information	NOUN
ijtc-1533	61	59	to	to	PART
ijtc-1533	61	60	communicate	communicate	VERB
ijtc-1533	61	61	and	and	CCONJ
ijtc-1533	61	62	how	how	SCONJ
ijtc-1533	61	63	to	to	ADP
ijtc-1533	61	64	the	the	DET
ijtc-1533	61	65	users	user	NOUN
ijtc-1533	61	66	of	of	ADP
ijtc-1533	61	67	financial	financial	ADJ
ijtc-1533	61	68	and	and	CCONJ
ijtc-1533	61	69	non	non	ADJ
ijtc-1533	61	70	-	-	ADJ
ijtc-1533	61	71	financial	financial	ADJ
ijtc-1533	61	72	information	information	NOUN
ijtc-1533	61	73	and	and	CCONJ
ijtc-1533	61	74	choosing	choose	VERB
ijtc-1533	61	75	how	how	SCONJ
ijtc-1533	61	76	to	to	PART
ijtc-1533	61	77	interpret	interpret	VERB
ijtc-1533	61	78	the	the	DET
ijtc-1533	61	79	information	information	NOUN
ijtc-1533	61	80	communicated	communicate	VERB
ijtc-1533	61	81	(	(	PUNCT
ijtc-1533	61	82	connelly	connelly	ADV
ijtc-1533	61	83	et	et	PROPN
ijtc-1533	61	84	al	al	PROPN
ijtc-1533	61	85	.	.	PROPN
ijtc-1533	61	86	,	,	PUNCT
ijtc-1533	61	87	2011)this	2011)this	NUM
ijtc-1533	61	88	information	information	NOUN
ijtc-1533	61	89	is	be	AUX
ijtc-1533	61	90	usually	usually	ADV
ijtc-1533	61	91	communicated	communicate	VERB
ijtc-1533	61	92	in	in	ADP
ijtc-1533	61	93	an	an	DET
ijtc-1533	61	94	organisation	organisation	NOUN
ijtc-1533	61	95	's	's	PART
ijtc-1533	61	96	annual	annual	ADJ
ijtc-1533	61	97	report	report	NOUN
ijtc-1533	61	98	.	.	PUNCT
ijtc-1533	62	1	ben‐amar	ben‐amar	NOUN
ijtc-1533	62	2	et	et	NOUN
ijtc-1533	62	3	al	al	PROPN
ijtc-1533	62	4	.	.	PROPN
ijtc-1533	63	1	(	(	PUNCT
ijtc-1533	63	2	2022	2022	NUM
ijtc-1533	63	3	)	)	PUNCT
ijtc-1533	63	4	they	they	PRON
ijtc-1533	63	5	also	also	ADV
ijtc-1533	63	6	concluded	conclude	VERB
ijtc-1533	63	7	that	that	SCONJ
ijtc-1533	63	8	organizations	organization	NOUN
ijtc-1533	63	9	tend	tend	VERB
ijtc-1533	63	10	to	to	PART
ijtc-1533	63	11	use	use	VERB
ijtc-1533	63	12	signaling	signal	VERB
ijtc-1533	63	13	and	and	CCONJ
ijtc-1533	63	14	impression	impression	NOUN
ijtc-1533	63	15	management	management	NOUN
ijtc-1533	63	16	tactics	tactic	NOUN
ijtc-1533	63	17	in	in	ADP
ijtc-1533	63	18	disclosures	disclosure	NOUN
ijtc-1533	63	19	about	about	ADP
ijtc-1533	63	20	diversity	diversity	NOUN
ijtc-1533	63	21	practices	practice	NOUN
ijtc-1533	63	22	in	in	ADP
ijtc-1533	63	23	corporate	corporate	ADJ
ijtc-1533	63	24	governance	governance	NOUN
ijtc-1533	63	25	.	.	PUNCT
ijtc-1533	64	1	moreover	moreover	ADV
ijtc-1533	64	2	,	,	PUNCT
ijtc-1533	64	3	they	they	PRON
ijtc-1533	64	4	note	note	VERB
ijtc-1533	64	5	that	that	SCONJ
ijtc-1533	64	6	organisations	organisation	NOUN
ijtc-1533	64	7	exercise	exercise	NOUN
ijtc-1533	64	8	bias	bias	NOUN
ijtc-1533	64	9	in	in	ADP
ijtc-1533	64	10	narrative	narrative	ADJ
ijtc-1533	64	11	disclosures	disclosure	NOUN
ijtc-1533	64	12	to	to	PART
ijtc-1533	64	13	signal	signal	VERB
ijtc-1533	64	14	good	good	ADJ
ijtc-1533	64	15	performance	performance	NOUN
ijtc-1533	64	16	and	and	CCONJ
ijtc-1533	64	17	manage	manage	VERB
ijtc-1533	64	18	stakeholder	stakeholder	NOUN
ijtc-1533	64	19	impressions	impression	NOUN
ijtc-1533	64	20	.	.	PUNCT
ijtc-1533	65	1	signalling	signal	VERB
ijtc-1533	65	2	disclosure	disclosure	NOUN
ijtc-1533	65	3	signalling	signal	VERB
ijtc-1533	65	4	disclosure	disclosure	NOUN
ijtc-1533	65	5	is	be	AUX
ijtc-1533	65	6	an	an	DET
ijtc-1533	65	7	act	act	NOUN
ijtc-1533	65	8	where	where	SCONJ
ijtc-1533	65	9	management	management	NOUN
ijtc-1533	65	10	sends	send	VERB
ijtc-1533	65	11	signals	signal	NOUN
ijtc-1533	65	12	to	to	ADP
ijtc-1533	65	13	the	the	DET
ijtc-1533	65	14	stakeholders	stakeholder	NOUN
ijtc-1533	65	15	through	through	ADP
ijtc-1533	65	16	voluntary	voluntary	ADJ
ijtc-1533	65	17	disclosures	disclosure	NOUN
ijtc-1533	65	18	.	.	PUNCT
ijtc-1533	66	1	in	in	ADP
ijtc-1533	66	2	return	return	NOUN
ijtc-1533	66	3	,	,	PUNCT
ijtc-1533	66	4	the	the	DET
ijtc-1533	66	5	organisations	organisation	NOUN
ijtc-1533	66	6	receive	receive	VERB
ijtc-1533	66	7	signals	signal	NOUN
ijtc-1533	66	8	from	from	ADP
ijtc-1533	66	9	the	the	DET
ijtc-1533	66	10	information	information	NOUN
ijtc-1533	66	11	recipients	recipient	NOUN
ijtc-1533	66	12	(	(	PUNCT
ijtc-1533	66	13	bae	bae	PROPN
ijtc-1533	66	14	et	et	PROPN
ijtc-1533	66	15	al	al	PROPN
ijtc-1533	66	16	.	.	PROPN
ijtc-1533	66	17	,	,	PUNCT
ijtc-1533	66	18	2018	2018	NUM
ijtc-1533	66	19	)	)	PUNCT
ijtc-1533	66	20	p2	p2	NOUN
ijtc-1533	66	21	.	.	PUNCT
ijtc-1533	67	1	the	the	DET
ijtc-1533	67	2	study	study	NOUN
ijtc-1533	67	3	by	by	ADP
ijtc-1533	67	4	bae	bae	PROPN
ijtc-1533	67	5	et	et	PROPN
ijtc-1533	67	6	al	al	PROPN
ijtc-1533	67	7	.	.	PROPN
ijtc-1533	67	8	(	(	PUNCT
ijtc-1533	67	9	2018	2018	NUM
ijtc-1533	67	10	)	)	PUNCT
ijtc-1533	67	11	was	be	AUX
ijtc-1533	67	12	based	base	VERB
ijtc-1533	67	13	on	on	ADP
ijtc-1533	67	14	the	the	DET
ijtc-1533	67	15	influence	influence	NOUN
ijtc-1533	67	16	of	of	ADP
ijtc-1533	67	17	corporate	corporate	ADJ
ijtc-1533	67	18	sustainability	sustainability	NOUN
ijtc-1533	67	19	disclosures	disclosure	NOUN
ijtc-1533	67	20	in	in	ADP
ijtc-1533	67	21	signal	signal	NOUN
ijtc-1533	67	22	theory	theory	NOUN
ijtc-1533	67	23	,	,	PUNCT
ijtc-1533	67	24	citing	cite	VERB
ijtc-1533	67	25	that	that	SCONJ
ijtc-1533	67	26	the	the	DET
ijtc-1533	67	27	quality	quality	NOUN
ijtc-1533	67	28	of	of	ADP
ijtc-1533	67	29	information	information	NOUN
ijtc-1533	67	30	reported	report	VERB
ijtc-1533	67	31	conveys	convey	VERB
ijtc-1533	67	32	positive	positive	ADJ
ijtc-1533	67	33	signals	signal	NOUN
ijtc-1533	67	34	while	while	SCONJ
ijtc-1533	67	35	poor	poor	ADJ
ijtc-1533	67	36	information	information	NOUN
ijtc-1533	67	37	sends	send	VERB
ijtc-1533	67	38	negative	negative	ADJ
ijtc-1533	67	39	signals	signal	NOUN
ijtc-1533	67	40	,	,	PUNCT
ijtc-1533	67	41	resulting	result	VERB
ijtc-1533	67	42	in	in	ADP
ijtc-1533	67	43	reduced	reduced	ADJ
ijtc-1533	67	44	market	market	NOUN
ijtc-1533	67	45	prominence	prominence	NOUN
ijtc-1533	67	46	.	.	PUNCT
ijtc-1533	68	1	moreover	moreover	ADV
ijtc-1533	68	2	,	,	PUNCT
ijtc-1533	68	3	signaling	signal	VERB
ijtc-1533	68	4	has	have	AUX
ijtc-1533	68	5	been	be	AUX
ijtc-1533	68	6	further	far	ADV
ijtc-1533	68	7	explored	explore	VERB
ijtc-1533	68	8	by	by	ADP
ijtc-1533	68	9	scholars	scholar	NOUN
ijtc-1533	68	10	such	such	ADJ
ijtc-1533	68	11	as	as	ADP
ijtc-1533	68	12	morris	morris	PROPN
ijtc-1533	68	13	(	(	PUNCT
ijtc-1533	68	14	1987	1987	NUM
ijtc-1533	68	15	)	)	PUNCT
ijtc-1533	68	16	,	,	PUNCT
ijtc-1533	68	17	who	who	PRON
ijtc-1533	68	18	studied	study	VERB
ijtc-1533	68	19	signaling	signal	VERB
ijtc-1533	68	20	theory	theory	NOUN
ijtc-1533	68	21	in	in	ADP
ijtc-1533	68	22	voluntary	voluntary	ADJ
ijtc-1533	68	23	disclosures	disclosure	NOUN
ijtc-1533	68	24	in	in	ADP
ijtc-1533	68	25	annual	annual	ADJ
ijtc-1533	68	26	reports	report	NOUN
ijtc-1533	68	27	.	.	PUNCT
ijtc-1533	69	1	this	this	DET
ijtc-1533	69	2	scholar	scholar	NOUN
ijtc-1533	69	3	concluded	conclude	VERB
ijtc-1533	69	4	that	that	SCONJ
ijtc-1533	69	5	the	the	DET
ijtc-1533	69	6	management	management	NOUN
ijtc-1533	69	7	of	of	ADP
ijtc-1533	69	8	good	good	ADV
ijtc-1533	69	9	-	-	PUNCT
ijtc-1533	69	10	performing	perform	VERB
ijtc-1533	69	11	organizations	organization	NOUN
ijtc-1533	69	12	selects	select	VERB
ijtc-1533	69	13	information	information	NOUN
ijtc-1533	69	14	to	to	PART
ijtc-1533	69	15	reveal	reveal	VERB
ijtc-1533	69	16	the	the	DET
ijtc-1533	69	17	organization	organization	NOUN
ijtc-1533	69	18	’s	’s	PART
ijtc-1533	69	19	quality	quality	NOUN
ijtc-1533	69	20	results	result	NOUN
ijtc-1533	69	21	as	as	SCONJ
ijtc-1533	69	22	opposed	oppose	VERB
ijtc-1533	69	23	to	to	ADP
ijtc-1533	69	24	poor	poor	ADV
ijtc-1533	69	25	-	-	PUNCT
ijtc-1533	69	26	performing	perform	VERB
ijtc-1533	69	27	organizations	organization	NOUN
ijtc-1533	69	28	that	that	PRON
ijtc-1533	69	29	disclose	disclose	VERB
ijtc-1533	69	30	information	information	NOUN
ijtc-1533	69	31	concealing	conceal	VERB
ijtc-1533	69	32	the	the	DET
ijtc-1533	69	33	poor	poor	ADJ
ijtc-1533	69	34	performance	performance	NOUN
ijtc-1533	69	35	.	.	PUNCT
ijtc-1533	70	1	it	it	PRON
ijtc-1533	70	2	is	be	AUX
ijtc-1533	70	3	also	also	ADV
ijtc-1533	70	4	argued	argue	VERB
ijtc-1533	70	5	that	that	SCONJ
ijtc-1533	70	6	highly	highly	ADV
ijtc-1533	70	7	performing	perform	VERB
ijtc-1533	70	8	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	PROPN
ijtc-1533	70	9	impression	impression	NOUN
ijtc-1533	70	10	management	management	NOUN
ijtc-1533	70	11	analysis	analysis	NOUN
ijtc-1533	70	12	in	in	ADP
ijtc-1533	70	13	south	south	PROPN
ijtc-1533	70	14	african	african	PROPN
ijtc-1533	70	15	soe	soe	PROPN
ijtc-1533	70	16	’s	’s	PART
ijtc-1533	70	17	(	(	PUNCT
ijtc-1533	70	18	state	state	NOUN
ijtc-1533	70	19	in	in	ADP
ijtc-1533	70	20	full	full	ADJ
ijtc-1533	70	21	for	for	ADP
ijtc-1533	70	22	the	the	DET
ijtc-1533	70	23	first	first	ADJ
ijtc-1533	70	24	time	time	NOUN
ijtc-1533	70	25	)	)	PUNCT
ijtc-1533	70	26	annual	annual	ADJ
ijtc-1533	70	27	reports	report	NOUN
ijtc-1533	70	28	:	:	PUNCT
ijtc-1533	70	29	a	a	DET
ijtc-1533	70	30	signaling	signal	VERB
ijtc-1533	70	31	theory	theory	NOUN
ijtc-1533	70	32	approach	approach	NOUN
ijtc-1533	70	33	ngcizela	ngcizela	ADP
ijtc-1533	70	34	,	,	PUNCT
ijtc-1533	70	35	phesa	phesa	NOUN
ijtc-1533	70	36	,	,	PUNCT
ijtc-1533	70	37	and	and	CCONJ
ijtc-1533	70	38	arulanandam	arulanandam	NOUN
ijtc-1533	70	39	810	810	NUM
ijtc-1533	70	40	|	|	CCONJ
ijtc-1533	70	41	ilomata	ilomata	PROPN
ijtc-1533	70	42	international	international	ADJ
ijtc-1533	70	43	journal	journal	NOUN
ijtc-1533	70	44	of	of	ADP
ijtc-1533	70	45	tax	tax	PROPN
ijtc-1533	70	46	&	&	CCONJ
ijtc-1533	70	47	accounting	account	VERB
ijtc-1533	70	48	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1533	70	49	organisations	organisation	NOUN
ijtc-1533	70	50	adopt	adopt	VERB
ijtc-1533	70	51	voluntary	voluntary	ADJ
ijtc-1533	70	52	standards	standard	NOUN
ijtc-1533	70	53	and	and	CCONJ
ijtc-1533	70	54	disclosures	disclosure	NOUN
ijtc-1533	70	55	such	such	ADJ
ijtc-1533	70	56	as	as	ADP
ijtc-1533	70	57	integrated	integrated	ADJ
ijtc-1533	70	58	reporting	reporting	NOUN
ijtc-1533	70	59	to	to	PART
ijtc-1533	70	60	remain	remain	AUX
ijtc-1533	70	61	perceived	perceive	VERB
ijtc-1533	70	62	as	as	ADP
ijtc-1533	70	63	good	good	ADJ
ijtc-1533	70	64	performing	performing	NOUN
ijtc-1533	70	65	(	(	PUNCT
ijtc-1533	70	66	karasek	karasek	PROPN
ijtc-1533	70	67	iii	iii	PROPN
ijtc-1533	70	68	&	&	CCONJ
ijtc-1533	70	69	bryant	bryant	PROPN
ijtc-1533	70	70	,	,	PUNCT
ijtc-1533	70	71	2012	2012	NUM
ijtc-1533	70	72	)	)	PUNCT
ijtc-1533	70	73	.	.	PUNCT
ijtc-1533	71	1	state	state	NOUN
ijtc-1533	71	2	-	-	PUNCT
ijtc-1533	71	3	owned	own	VERB
ijtc-1533	71	4	entities	entity	NOUN
ijtc-1533	71	5	are	be	AUX
ijtc-1533	71	6	accountable	accountable	ADJ
ijtc-1533	71	7	to	to	ADP
ijtc-1533	71	8	the	the	DET
ijtc-1533	71	9	national	national	PROPN
ijtc-1533	71	10	assembly	assembly	NOUN
ijtc-1533	71	11	and	and	CCONJ
ijtc-1533	71	12	the	the	DET
ijtc-1533	71	13	general	general	ADJ
ijtc-1533	71	14	public	public	NOUN
ijtc-1533	71	15	.	.	PUNCT
ijtc-1533	72	1	in	in	ADP
ijtc-1533	72	2	terms	term	NOUN
ijtc-1533	72	3	of	of	ADP
ijtc-1533	72	4	the	the	DET
ijtc-1533	72	5	pfma	pfma	NOUN
ijtc-1533	72	6	,	,	PUNCT
ijtc-1533	72	7	“	"	PUNCT
ijtc-1533	72	8	the	the	DET
ijtc-1533	72	9	executive	executive	PROPN
ijtc-1533	72	10	authority	authority	NOUN
ijtc-1533	72	11	responsible	responsible	ADJ
ijtc-1533	72	12	for	for	ADP
ijtc-1533	72	13	a	a	DET
ijtc-1533	72	14	department	department	NOUN
ijtc-1533	72	15	or	or	CCONJ
ijtc-1533	72	16	public	public	ADJ
ijtc-1533	72	17	entity	entity	NOUN
ijtc-1533	72	18	must	must	AUX
ijtc-1533	72	19	table	table	VERB
ijtc-1533	72	20	in	in	ADP
ijtc-1533	72	21	the	the	DET
ijtc-1533	72	22	national	national	PROPN
ijtc-1533	72	23	assembly	assembly	NOUN
ijtc-1533	72	24	or	or	CCONJ
ijtc-1533	72	25	a	a	DET
ijtc-1533	72	26	provincial	provincial	ADJ
ijtc-1533	72	27	legislature	legislature	NOUN
ijtc-1533	72	28	,	,	PUNCT
ijtc-1533	72	29	as	as	SCONJ
ijtc-1533	72	30	may	may	AUX
ijtc-1533	72	31	be	be	AUX
ijtc-1533	72	32	appropriate	appropriate	ADJ
ijtc-1533	72	33	the	the	DET
ijtc-1533	72	34	annual	annual	ADJ
ijtc-1533	72	35	report	report	NOUN
ijtc-1533	72	36	and	and	CCONJ
ijtc-1533	72	37	financial	financial	ADJ
ijtc-1533	72	38	statements	statement	NOUN
ijtc-1533	72	39	referred	refer	VERB
ijtc-1533	72	40	to	to	ADP
ijtc-1533	72	41	in	in	ADP
ijtc-1533	72	42	section	section	NOUN
ijtc-1533	72	43	40	40	NUM
ijtc-1533	72	44	(	(	PUNCT
ijtc-1533	72	45	1	1	NUM
ijtc-1533	72	46	)	)	PUNCT
ijtc-1533	72	47	(	(	PUNCT
ijtc-1533	72	48	d	d	NOUN
ijtc-1533	72	49	)	)	PUNCT
ijtc-1533	72	50	or	or	CCONJ
ijtc-1533	72	51	55	55	NUM
ijtc-1533	72	52	(	(	PUNCT
ijtc-1533	72	53	1	1	NUM
ijtc-1533	72	54	)	)	PUNCT
ijtc-1533	72	55	(	(	PUNCT
ijtc-1533	72	56	d	d	X
ijtc-1533	72	57	)	)	PUNCT
ijtc-1533	72	58	and	and	CCONJ
ijtc-1533	72	59	the	the	DET
ijtc-1533	72	60	audit	audit	NOUN
ijtc-1533	72	61	report	report	NOUN
ijtc-1533	72	62	on	on	ADP
ijtc-1533	72	63	those	those	DET
ijtc-1533	72	64	statements	statement	NOUN
ijtc-1533	72	65	,	,	PUNCT
ijtc-1533	72	66	within	within	ADP
ijtc-1533	72	67	one	one	NUM
ijtc-1533	72	68	month	month	NOUN
ijtc-1533	72	69	after	after	SCONJ
ijtc-1533	72	70	the	the	DET
ijtc-1533	72	71	accounting	accounting	NOUN
ijtc-1533	72	72	officer	officer	NOUN
ijtc-1533	72	73	for	for	ADP
ijtc-1533	72	74	the	the	DET
ijtc-1533	72	75	department	department	NOUN
ijtc-1533	72	76	or	or	CCONJ
ijtc-1533	72	77	the	the	DET
ijtc-1533	72	78	accounting	accounting	NOUN
ijtc-1533	72	79	authority	authority	NOUN
ijtc-1533	72	80	for	for	ADP
ijtc-1533	72	81	the	the	DET
ijtc-1533	72	82	public	public	ADJ
ijtc-1533	72	83	entity	entity	NOUN
ijtc-1533	72	84	received	receive	VERB
ijtc-1533	72	85	the	the	DET
ijtc-1533	72	86	audit	audit	NOUN
ijtc-1533	72	87	report”(treasury	report”(treasury	PROPN
ijtc-1533	72	88	,	,	PUNCT
ijtc-1533	72	89	1999	1999	NUM
ijtc-1533	72	90	)	)	PUNCT
ijtc-1533	72	91	.	.	PUNCT
ijtc-1533	73	1	this	this	PRON
ijtc-1533	73	2	means	mean	VERB
ijtc-1533	73	3	management	management	NOUN
ijtc-1533	73	4	wants	want	VERB
ijtc-1533	73	5	to	to	PART
ijtc-1533	73	6	signal	signal	VERB
ijtc-1533	73	7	the	the	DET
ijtc-1533	73	8	national	national	ADJ
ijtc-1533	73	9	assembly	assembly	NOUN
ijtc-1533	73	10	about	about	ADP
ijtc-1533	73	11	their	their	PRON
ijtc-1533	73	12	performance	performance	NOUN
ijtc-1533	73	13	.	.	PUNCT
ijtc-1533	74	1	therefore	therefore	ADV
ijtc-1533	74	2	,	,	PUNCT
ijtc-1533	74	3	the	the	DET
ijtc-1533	74	4	national	national	PROPN
ijtc-1533	74	5	assembly	assembly	PROPN
ijtc-1533	74	6	is	be	AUX
ijtc-1533	74	7	deemed	deem	VERB
ijtc-1533	74	8	the	the	DET
ijtc-1533	74	9	major	major	ADJ
ijtc-1533	74	10	receiver	receiver	NOUN
ijtc-1533	74	11	of	of	ADP
ijtc-1533	74	12	these	these	DET
ijtc-1533	74	13	voluntary	voluntary	ADJ
ijtc-1533	74	14	disclosures	disclosure	NOUN
ijtc-1533	74	15	.	.	PUNCT
ijtc-1533	75	1	empirical	empirical	ADJ
ijtc-1533	75	2	literature	literature	PROPN
ijtc-1533	75	3	integrated	integrate	VERB
ijtc-1533	75	4	reporting	reporting	NOUN
ijtc-1533	75	5	flower	flower	NOUN
ijtc-1533	75	6	(	(	PUNCT
ijtc-1533	75	7	2015	2015	NUM
ijtc-1533	75	8	)	)	PUNCT
ijtc-1533	75	9	examined	examine	VERB
ijtc-1533	75	10	the	the	DET
ijtc-1533	75	11	purpose	purpose	NOUN
ijtc-1533	75	12	and	and	CCONJ
ijtc-1533	75	13	progress	progress	NOUN
ijtc-1533	75	14	of	of	ADP
ijtc-1533	75	15	the	the	DET
ijtc-1533	75	16	international	international	ADJ
ijtc-1533	75	17	integrated	integrated	ADJ
ijtc-1533	75	18	reporting	reporting	NOUN
ijtc-1533	75	19	council	council	NOUN
ijtc-1533	75	20	(	(	PUNCT
ijtc-1533	75	21	iirc	iirc	ADV
ijtc-1533	75	22	)	)	PUNCT
ijtc-1533	75	23	,	,	PUNCT
ijtc-1533	75	24	established	establish	VERB
ijtc-1533	75	25	in	in	ADP
ijtc-1533	75	26	2010	2010	NUM
ijtc-1533	75	27	to	to	PART
ijtc-1533	75	28	promote	promote	VERB
ijtc-1533	75	29	sustainability	sustainability	NOUN
ijtc-1533	75	30	accounting	accounting	NOUN
ijtc-1533	75	31	.	.	PUNCT
ijtc-1533	76	1	he	he	PRON
ijtc-1533	76	2	argued	argue	VERB
ijtc-1533	76	3	that	that	SCONJ
ijtc-1533	76	4	sustainability	sustainability	NOUN
ijtc-1533	76	5	accounting	accounting	NOUN
ijtc-1533	76	6	fosters	foster	VERB
ijtc-1533	76	7	a	a	DET
ijtc-1533	76	8	sustainable	sustainable	ADJ
ijtc-1533	76	9	society	society	NOUN
ijtc-1533	76	10	,	,	PUNCT
ijtc-1533	76	11	which	which	PRON
ijtc-1533	76	12	requires	require	VERB
ijtc-1533	76	13	organizations	organization	NOUN
ijtc-1533	76	14	to	to	PART
ijtc-1533	76	15	develop	develop	VERB
ijtc-1533	76	16	strategies	strategy	NOUN
ijtc-1533	76	17	that	that	PRON
ijtc-1533	76	18	communicate	communicate	VERB
ijtc-1533	76	19	long	long	ADJ
ijtc-1533	76	20	-	-	PUNCT
ijtc-1533	76	21	term	term	NOUN
ijtc-1533	76	22	value	value	NOUN
ijtc-1533	76	23	creation	creation	NOUN
ijtc-1533	76	24	while	while	SCONJ
ijtc-1533	76	25	addressing	address	VERB
ijtc-1533	76	26	stakeholder	stakeholder	NOUN
ijtc-1533	76	27	needs	need	VERB
ijtc-1533	76	28	(	(	PUNCT
ijtc-1533	76	29	eccles	eccles	PROPN
ijtc-1533	76	30	&	&	CCONJ
ijtc-1533	76	31	serafeim	serafeim	PROPN
ijtc-1533	76	32	,	,	PUNCT
ijtc-1533	76	33	2011	2011	NUM
ijtc-1533	76	34	)	)	PUNCT
ijtc-1533	76	35	.	.	PUNCT
ijtc-1533	77	1	the	the	DET
ijtc-1533	77	2	iirc	iirc	ADV
ijtc-1533	77	3	introduced	introduce	VERB
ijtc-1533	77	4	the	the	DET
ijtc-1533	77	5	concept	concept	NOUN
ijtc-1533	77	6	of	of	ADP
ijtc-1533	77	7	integrated	integrated	ADJ
ijtc-1533	77	8	reporting	reporting	NOUN
ijtc-1533	77	9	(	(	PUNCT
ijtc-1533	77	10	ir	ir	NOUN
ijtc-1533	77	11	)	)	PUNCT
ijtc-1533	77	12	,	,	PUNCT
ijtc-1533	77	13	defined	define	VERB
ijtc-1533	77	14	as	as	ADP
ijtc-1533	77	15	"	"	PUNCT
ijtc-1533	77	16	a	a	DET
ijtc-1533	77	17	process	process	NOUN
ijtc-1533	77	18	founded	found	VERB
ijtc-1533	77	19	on	on	ADP
ijtc-1533	77	20	integrated	integrate	VERB
ijtc-1533	77	21	thinking	thinking	NOUN
ijtc-1533	77	22	that	that	PRON
ijtc-1533	77	23	results	result	VERB
ijtc-1533	77	24	in	in	ADP
ijtc-1533	77	25	a	a	DET
ijtc-1533	77	26	periodic	periodic	ADJ
ijtc-1533	77	27	integrated	integrate	VERB
ijtc-1533	77	28	report	report	NOUN
ijtc-1533	77	29	...	...	PUNCT
ijtc-1533	77	30	about	about	ADP
ijtc-1533	77	31	value	value	NOUN
ijtc-1533	77	32	creation	creation	NOUN
ijtc-1533	77	33	over	over	ADP
ijtc-1533	77	34	time	time	NOUN
ijtc-1533	77	35	"	"	PUNCT
ijtc-1533	77	36	(	(	PUNCT
ijtc-1533	77	37	iirc	iirc	ADJ
ijtc-1533	77	38	,	,	PUNCT
ijtc-1533	77	39	2013	2013	NUM
ijtc-1533	77	40	)	)	PUNCT
ijtc-1533	77	41	.	.	PUNCT
ijtc-1533	78	1	dumay	dumay	AUX
ijtc-1533	78	2	et	et	PROPN
ijtc-1533	78	3	al	al	PROPN
ijtc-1533	78	4	.	.	PUNCT
ijtc-1533	79	1	(	(	PUNCT
ijtc-1533	79	2	2016	2016	NUM
ijtc-1533	79	3	)	)	PUNCT
ijtc-1533	79	4	expanded	expand	VERB
ijtc-1533	79	5	on	on	ADP
ijtc-1533	79	6	this	this	PRON
ijtc-1533	79	7	,	,	PUNCT
ijtc-1533	79	8	noting	note	VERB
ijtc-1533	79	9	that	that	SCONJ
ijtc-1533	79	10	before	before	ADP
ijtc-1533	79	11	ir	ir	PROPN
ijtc-1533	79	12	's	's	PART
ijtc-1533	79	13	introduction	introduction	NOUN
ijtc-1533	79	14	,	,	PUNCT
ijtc-1533	79	15	traditional	traditional	ADJ
ijtc-1533	79	16	corporate	corporate	ADJ
ijtc-1533	79	17	reporting	reporting	NOUN
ijtc-1533	79	18	focused	focus	VERB
ijtc-1533	79	19	primarily	primarily	ADV
ijtc-1533	79	20	on	on	ADP
ijtc-1533	79	21	financial	financial	ADJ
ijtc-1533	79	22	data	datum	NOUN
ijtc-1533	79	23	,	,	PUNCT
ijtc-1533	79	24	which	which	PRON
ijtc-1533	79	25	failed	fail	VERB
ijtc-1533	79	26	to	to	PART
ijtc-1533	79	27	meet	meet	VERB
ijtc-1533	79	28	the	the	DET
ijtc-1533	79	29	needs	need	NOUN
ijtc-1533	79	30	of	of	ADP
ijtc-1533	79	31	diverse	diverse	ADJ
ijtc-1533	79	32	information	information	NOUN
ijtc-1533	79	33	users	user	NOUN
ijtc-1533	79	34	.	.	PUNCT
ijtc-1533	80	1	this	this	PRON
ijtc-1533	80	2	led	lead	VERB
ijtc-1533	80	3	to	to	ADP
ijtc-1533	80	4	adopting	adopt	VERB
ijtc-1533	80	5	hybrid	hybrid	ADJ
ijtc-1533	80	6	disclosure	disclosure	NOUN
ijtc-1533	80	7	approaches	approach	NOUN
ijtc-1533	80	8	,	,	PUNCT
ijtc-1533	80	9	combining	combine	VERB
ijtc-1533	80	10	financial	financial	ADJ
ijtc-1533	80	11	and	and	CCONJ
ijtc-1533	80	12	non	non	ADJ
ijtc-1533	80	13	-	-	ADJ
ijtc-1533	80	14	financial	financial	ADJ
ijtc-1533	80	15	information	information	NOUN
ijtc-1533	80	16	to	to	PART
ijtc-1533	80	17	address	address	VERB
ijtc-1533	80	18	governance	governance	NOUN
ijtc-1533	80	19	concerns	concern	NOUN
ijtc-1533	80	20	and	and	CCONJ
ijtc-1533	80	21	the	the	DET
ijtc-1533	80	22	limitations	limitation	NOUN
ijtc-1533	80	23	of	of	ADP
ijtc-1533	80	24	traditional	traditional	ADJ
ijtc-1533	80	25	reporting	reporting	NOUN
ijtc-1533	80	26	models	model	NOUN
ijtc-1533	80	27	.	.	PUNCT
ijtc-1533	81	1	the	the	DET
ijtc-1533	81	2	popularity	popularity	NOUN
ijtc-1533	81	3	of	of	ADP
ijtc-1533	81	4	the	the	DET
ijtc-1533	81	5	triple	triple	ADJ
ijtc-1533	81	6	bottom	bottom	ADJ
ijtc-1533	81	7	line	line	NOUN
ijtc-1533	81	8	(	(	PUNCT
ijtc-1533	81	9	adams	adams	PROPN
ijtc-1533	81	10	&	&	CCONJ
ijtc-1533	81	11	simnett	simnett	PROPN
ijtc-1533	81	12	,	,	PUNCT
ijtc-1533	81	13	2011	2011	NUM
ijtc-1533	81	14	;	;	PUNCT
ijtc-1533	81	15	dumay	dumay	PROPN
ijtc-1533	81	16	et	et	PROPN
ijtc-1533	81	17	al	al	PROPN
ijtc-1533	81	18	.	.	PROPN
ijtc-1533	81	19	,	,	PUNCT
ijtc-1533	81	20	2016	2016	NUM
ijtc-1533	81	21	)	)	PUNCT
ijtc-1533	81	22	highlighted	highlight	VERB
ijtc-1533	81	23	this	this	DET
ijtc-1533	81	24	shift	shift	NOUN
ijtc-1533	81	25	.	.	PUNCT
ijtc-1533	82	1	integrated	integrate	VERB
ijtc-1533	82	2	reporting	reporting	NOUN
ijtc-1533	82	3	aims	aim	VERB
ijtc-1533	82	4	to	to	PART
ijtc-1533	82	5	improve	improve	VERB
ijtc-1533	82	6	communication	communication	NOUN
ijtc-1533	82	7	of	of	ADP
ijtc-1533	82	8	a	a	DET
ijtc-1533	82	9	company	company	NOUN
ijtc-1533	82	10	’s	’s	PART
ijtc-1533	82	11	value	value	NOUN
ijtc-1533	82	12	creation	creation	NOUN
ijtc-1533	82	13	across	across	ADP
ijtc-1533	82	14	short	short	ADJ
ijtc-1533	82	15	,	,	PUNCT
ijtc-1533	82	16	medium	medium	ADJ
ijtc-1533	82	17	,	,	PUNCT
ijtc-1533	82	18	and	and	CCONJ
ijtc-1533	82	19	long	long	ADJ
ijtc-1533	82	20	-	-	PUNCT
ijtc-1533	82	21	term	term	NOUN
ijtc-1533	82	22	horizons	horizon	NOUN
ijtc-1533	82	23	(	(	PUNCT
ijtc-1533	82	24	cheng	cheng	PROPN
ijtc-1533	82	25	et	et	PROPN
ijtc-1533	82	26	al	al	PROPN
ijtc-1533	82	27	.	.	PROPN
ijtc-1533	82	28	,	,	PUNCT
ijtc-1533	82	29	2014	2014	NUM
ijtc-1533	82	30	)	)	PUNCT
ijtc-1533	82	31	.	.	PUNCT
ijtc-1533	83	1	it	it	PRON
ijtc-1533	83	2	expands	expand	VERB
ijtc-1533	83	3	beyond	beyond	ADP
ijtc-1533	83	4	financial	financial	ADJ
ijtc-1533	83	5	statements	statement	NOUN
ijtc-1533	83	6	,	,	PUNCT
ijtc-1533	83	7	incorporating	incorporate	VERB
ijtc-1533	83	8	non	non	ADJ
ijtc-1533	83	9	-	-	ADJ
ijtc-1533	83	10	financial	financial	ADJ
ijtc-1533	83	11	factors	factor	NOUN
ijtc-1533	83	12	that	that	PRON
ijtc-1533	83	13	affect	affect	VERB
ijtc-1533	83	14	stakeholders	stakeholder	NOUN
ijtc-1533	83	15	(	(	PUNCT
ijtc-1533	83	16	eccles	eccles	PROPN
ijtc-1533	83	17	&	&	CCONJ
ijtc-1533	83	18	serafeim	serafeim	PROPN
ijtc-1533	83	19	,	,	PUNCT
ijtc-1533	83	20	2011	2011	NUM
ijtc-1533	83	21	)	)	PUNCT
ijtc-1533	83	22	.	.	PUNCT
ijtc-1533	84	1	de	de	PROPN
ijtc-1533	84	2	villiers	villiers	PROPN
ijtc-1533	84	3	&	&	CCONJ
ijtc-1533	84	4	hsiao	hsiao	PROPN
ijtc-1533	84	5	(	(	PUNCT
ijtc-1533	84	6	2017	2017	NUM
ijtc-1533	84	7	)	)	PUNCT
ijtc-1533	84	8	state	state	NOUN
ijtc-1533	84	9	that	that	SCONJ
ijtc-1533	84	10	the	the	DET
ijtc-1533	84	11	integrated	integrated	ADJ
ijtc-1533	84	12	reporting	reporting	NOUN
ijtc-1533	84	13	framework	framework	NOUN
ijtc-1533	84	14	provides	provide	VERB
ijtc-1533	84	15	principles	principle	NOUN
ijtc-1533	84	16	for	for	ADP
ijtc-1533	84	17	preparing	prepare	VERB
ijtc-1533	84	18	integrated	integrated	ADJ
ijtc-1533	84	19	reports	report	NOUN
ijtc-1533	84	20	.	.	PUNCT
ijtc-1533	85	1	this	this	DET
ijtc-1533	85	2	approach	approach	NOUN
ijtc-1533	85	3	links	link	NOUN
ijtc-1533	85	4	strategy	strategy	NOUN
ijtc-1533	85	5	,	,	PUNCT
ijtc-1533	85	6	financial	financial	ADJ
ijtc-1533	85	7	performance	performance	NOUN
ijtc-1533	85	8	,	,	PUNCT
ijtc-1533	85	9	governance	governance	NOUN
ijtc-1533	85	10	,	,	PUNCT
ijtc-1533	85	11	and	and	CCONJ
ijtc-1533	85	12	an	an	DET
ijtc-1533	85	13	organization	organization	NOUN
ijtc-1533	85	14	's	's	PART
ijtc-1533	85	15	social	social	ADJ
ijtc-1533	85	16	,	,	PUNCT
ijtc-1533	85	17	environmental	environmental	ADJ
ijtc-1533	85	18	,	,	PUNCT
ijtc-1533	85	19	and	and	CCONJ
ijtc-1533	85	20	economic	economic	ADJ
ijtc-1533	85	21	aspects	aspect	NOUN
ijtc-1533	85	22	(	(	PUNCT
ijtc-1533	85	23	pistoni	pistoni	NOUN
ijtc-1533	85	24	et	et	PROPN
ijtc-1533	85	25	al	al	PROPN
ijtc-1533	85	26	.	.	PROPN
ijtc-1533	85	27	,	,	PUNCT
ijtc-1533	85	28	2018	2018	NUM
ijtc-1533	85	29	;	;	PUNCT
ijtc-1533	85	30	surty	surty	NOUN
ijtc-1533	85	31	et	et	PROPN
ijtc-1533	85	32	al	al	PROPN
ijtc-1533	85	33	.	.	PROPN
ijtc-1533	85	34	,	,	PUNCT
ijtc-1533	85	35	2018	2018	NUM
ijtc-1533	85	36	)	)	PUNCT
ijtc-1533	85	37	.	.	PUNCT
ijtc-1533	86	1	however	however	ADV
ijtc-1533	86	2	,	,	PUNCT
ijtc-1533	86	3	flower	flower	NOUN
ijtc-1533	86	4	(	(	PUNCT
ijtc-1533	86	5	2015	2015	NUM
ijtc-1533	86	6	)	)	PUNCT
ijtc-1533	86	7	critiqued	critique	VERB
ijtc-1533	86	8	the	the	DET
ijtc-1533	86	9	iirc	iirc	NOUN
ijtc-1533	86	10	for	for	ADP
ijtc-1533	86	11	not	not	PART
ijtc-1533	86	12	fully	fully	ADV
ijtc-1533	86	13	addressing	address	VERB
ijtc-1533	86	14	sustainability	sustainability	NOUN
ijtc-1533	86	15	accounting	account	VERB
ijtc-1533	86	16	within	within	ADP
ijtc-1533	86	17	its	its	PRON
ijtc-1533	86	18	framework	framework	NOUN
ijtc-1533	86	19	,	,	PUNCT
ijtc-1533	86	20	suggesting	suggest	VERB
ijtc-1533	86	21	this	this	PRON
ijtc-1533	86	22	limited	limit	VERB
ijtc-1533	86	23	its	its	PRON
ijtc-1533	86	24	potential	potential	ADJ
ijtc-1533	86	25	impact	impact	NOUN
ijtc-1533	86	26	on	on	ADP
ijtc-1533	86	27	corporate	corporate	ADJ
ijtc-1533	86	28	reporting	reporting	NOUN
ijtc-1533	86	29	.	.	PUNCT
ijtc-1533	87	1	despite	despite	SCONJ
ijtc-1533	87	2	this	this	PRON
ijtc-1533	87	3	,	,	PUNCT
ijtc-1533	87	4	ir	ir	PROPN
ijtc-1533	87	5	enhances	enhance	VERB
ijtc-1533	87	6	transparency	transparency	NOUN
ijtc-1533	87	7	and	and	CCONJ
ijtc-1533	87	8	stakeholder	stakeholder	NOUN
ijtc-1533	87	9	trust	trust	PROPN
ijtc-1533	87	10	(	(	PUNCT
ijtc-1533	87	11	dečman	dečman	NOUN
ijtc-1533	87	12	&	&	CCONJ
ijtc-1533	87	13	rep	rep	PROPN
ijtc-1533	87	14	,	,	PUNCT
ijtc-1533	87	15	2018	2018	NUM
ijtc-1533	87	16	)	)	PUNCT
ijtc-1533	87	17	.	.	PUNCT
ijtc-1533	88	1	integrated	integrate	VERB
ijtc-1533	88	2	reporting	reporting	NOUN
ijtc-1533	88	3	in	in	ADP
ijtc-1533	88	4	south	south	ADJ
ijtc-1533	88	5	african	african	ADJ
ijtc-1533	88	6	context	context	PROPN
ijtc-1533	88	7	atkins	atkins	PROPN
ijtc-1533	88	8	and	and	CCONJ
ijtc-1533	88	9	maroun	maroun	PROPN
ijtc-1533	88	10	(	(	PUNCT
ijtc-1533	88	11	2015	2015	NUM
ijtc-1533	88	12	)	)	PUNCT
ijtc-1533	88	13	examined	examine	VERB
ijtc-1533	88	14	the	the	DET
ijtc-1533	88	15	initial	initial	ADJ
ijtc-1533	88	16	response	response	NOUN
ijtc-1533	88	17	to	to	ADP
ijtc-1533	88	18	integrated	integrated	ADJ
ijtc-1533	88	19	reporting	reporting	NOUN
ijtc-1533	88	20	(	(	PUNCT
ijtc-1533	88	21	ir	ir	NOUN
ijtc-1533	88	22	)	)	PUNCT
ijtc-1533	88	23	in	in	ADP
ijtc-1533	88	24	south	south	PROPN
ijtc-1533	88	25	africa	africa	PROPN
ijtc-1533	88	26	,	,	PUNCT
ijtc-1533	88	27	focusing	focus	VERB
ijtc-1533	88	28	on	on	ADP
ijtc-1533	88	29	institutional	institutional	ADJ
ijtc-1533	88	30	investors	investor	NOUN
ijtc-1533	88	31	.	.	PUNCT
ijtc-1533	89	1	using	use	VERB
ijtc-1533	89	2	qualitative	qualitative	ADJ
ijtc-1533	89	3	interviews	interview	NOUN
ijtc-1533	89	4	,	,	PUNCT
ijtc-1533	89	5	their	their	PRON
ijtc-1533	89	6	study	study	NOUN
ijtc-1533	89	7	found	find	VERB
ijtc-1533	89	8	mixed	mixed	ADJ
ijtc-1533	89	9	views	view	NOUN
ijtc-1533	89	10	:	:	PUNCT
ijtc-1533	89	11	some	some	DET
ijtc-1533	89	12	investors	investor	NOUN
ijtc-1533	89	13	appreciated	appreciate	VERB
ijtc-1533	89	14	the	the	DET
ijtc-1533	89	15	balance	balance	NOUN
ijtc-1533	89	16	of	of	ADP
ijtc-1533	89	17	financial	financial	ADJ
ijtc-1533	89	18	and	and	CCONJ
ijtc-1533	89	19	non	non	ADJ
ijtc-1533	89	20	-	-	ADJ
ijtc-1533	89	21	financial	financial	ADJ
ijtc-1533	89	22	information	information	NOUN
ijtc-1533	89	23	,	,	PUNCT
ijtc-1533	89	24	while	while	SCONJ
ijtc-1533	89	25	others	other	NOUN
ijtc-1533	89	26	saw	see	VERB
ijtc-1533	89	27	little	little	ADJ
ijtc-1533	89	28	practical	practical	ADJ
ijtc-1533	89	29	benefit	benefit	NOUN
ijtc-1533	89	30	beyond	beyond	ADP
ijtc-1533	89	31	the	the	DET
ijtc-1533	89	32	theoretical	theoretical	NOUN
ijtc-1533	89	33	.	.	PUNCT
ijtc-1533	90	1	overall	overall	ADJ
ijtc-1533	90	2	,	,	PUNCT
ijtc-1533	90	3	south	south	ADJ
ijtc-1533	90	4	african	african	ADJ
ijtc-1533	90	5	investors	investor	NOUN
ijtc-1533	90	6	were	be	AUX
ijtc-1533	90	7	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	PROPN
ijtc-1533	90	8	impression	impression	NOUN
ijtc-1533	90	9	management	management	NOUN
ijtc-1533	90	10	analysis	analysis	NOUN
ijtc-1533	90	11	in	in	ADP
ijtc-1533	90	12	south	south	PROPN
ijtc-1533	90	13	african	african	PROPN
ijtc-1533	90	14	soe	soe	PROPN
ijtc-1533	90	15	’s	’s	PART
ijtc-1533	90	16	(	(	PUNCT
ijtc-1533	90	17	state	state	NOUN
ijtc-1533	90	18	in	in	ADP
ijtc-1533	90	19	full	full	ADJ
ijtc-1533	90	20	for	for	ADP
ijtc-1533	90	21	the	the	DET
ijtc-1533	90	22	first	first	ADJ
ijtc-1533	90	23	time	time	NOUN
ijtc-1533	90	24	)	)	PUNCT
ijtc-1533	90	25	annual	annual	ADJ
ijtc-1533	90	26	reports	report	NOUN
ijtc-1533	90	27	:	:	PUNCT
ijtc-1533	90	28	a	a	DET
ijtc-1533	90	29	signaling	signal	VERB
ijtc-1533	90	30	theory	theory	NOUN
ijtc-1533	90	31	approach	approach	NOUN
ijtc-1533	90	32	ngcizela	ngcizela	ADP
ijtc-1533	90	33	,	,	PUNCT
ijtc-1533	90	34	phesa	phesa	NOUN
ijtc-1533	90	35	,	,	PUNCT
ijtc-1533	90	36	and	and	CCONJ
ijtc-1533	90	37	arulanandam	arulanandam	PROPN
ijtc-1533	90	38	811	811	NUM
ijtc-1533	90	39	|	|	ADV
ijtc-1533	90	40	ilomata	ilomata	PROPN
ijtc-1533	90	41	international	international	ADJ
ijtc-1533	90	42	journal	journal	NOUN
ijtc-1533	90	43	of	of	ADP
ijtc-1533	90	44	tax	tax	PROPN
ijtc-1533	90	45	&	&	CCONJ
ijtc-1533	90	46	accounting	accounting	PROPN
ijtc-1533	90	47	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1533	90	48	largely	largely	ADV
ijtc-1533	90	49	supportive	supportive	ADJ
ijtc-1533	90	50	of	of	ADP
ijtc-1533	90	51	ir	ir	PROPN
ijtc-1533	90	52	's	's	PART
ijtc-1533	90	53	introduction	introduction	NOUN
ijtc-1533	90	54	.	.	PUNCT
ijtc-1533	91	1	using	use	VERB
ijtc-1533	91	2	thematic	thematic	ADJ
ijtc-1533	91	3	content	content	NOUN
ijtc-1533	91	4	analysis	analysis	NOUN
ijtc-1533	91	5	,	,	PUNCT
ijtc-1533	91	6	du	du	PROPN
ijtc-1533	91	7	toit	toit	X
ijtc-1533	91	8	et	et	PROPN
ijtc-1533	91	9	al	al	PROPN
ijtc-1533	91	10	.	.	PROPN
ijtc-1533	92	1	(	(	PUNCT
ijtc-1533	92	2	2017	2017	NUM
ijtc-1533	92	3	)	)	PUNCT
ijtc-1533	92	4	explored	explore	VERB
ijtc-1533	92	5	the	the	DET
ijtc-1533	92	6	long	long	ADJ
ijtc-1533	92	7	-	-	PUNCT
ijtc-1533	92	8	term	term	NOUN
ijtc-1533	92	9	effects	effect	NOUN
ijtc-1533	92	10	of	of	ADP
ijtc-1533	92	11	integrated	integrated	ADJ
ijtc-1533	92	12	reporting	reporting	NOUN
ijtc-1533	92	13	on	on	ADP
ijtc-1533	92	14	south	south	ADJ
ijtc-1533	92	15	african	african	ADJ
ijtc-1533	92	16	companies	company	NOUN
ijtc-1533	92	17	.	.	PUNCT
ijtc-1533	93	1	their	their	PRON
ijtc-1533	93	2	findings	finding	NOUN
ijtc-1533	93	3	suggested	suggest	VERB
ijtc-1533	93	4	that	that	SCONJ
ijtc-1533	93	5	it	it	PRON
ijtc-1533	93	6	would	would	AUX
ijtc-1533	93	7	take	take	VERB
ijtc-1533	93	8	time	time	NOUN
ijtc-1533	93	9	for	for	SCONJ
ijtc-1533	93	10	companies	company	NOUN
ijtc-1533	93	11	to	to	PART
ijtc-1533	93	12	fully	fully	ADV
ijtc-1533	93	13	grasp	grasp	VERB
ijtc-1533	93	14	and	and	CCONJ
ijtc-1533	93	15	effectively	effectively	ADV
ijtc-1533	93	16	implement	implement	VERB
ijtc-1533	93	17	ir	ir	PROPN
ijtc-1533	93	18	.	.	PUNCT
ijtc-1533	94	1	however	however	ADV
ijtc-1533	94	2	,	,	PUNCT
ijtc-1533	94	3	the	the	DET
ijtc-1533	94	4	study	study	NOUN
ijtc-1533	94	5	's	's	PART
ijtc-1533	94	6	limited	limited	ADJ
ijtc-1533	94	7	sample	sample	NOUN
ijtc-1533	94	8	of	of	ADP
ijtc-1533	94	9	four	four	NUM
ijtc-1533	94	10	jse	jse	PROPN
ijtc-1533	94	11	-	-	PUNCT
ijtc-1533	94	12	listed	list	VERB
ijtc-1533	94	13	companies	company	NOUN
ijtc-1533	94	14	may	may	AUX
ijtc-1533	94	15	not	not	PART
ijtc-1533	94	16	reflect	reflect	VERB
ijtc-1533	94	17	broader	broad	ADJ
ijtc-1533	94	18	trends	trend	NOUN
ijtc-1533	94	19	.	.	PUNCT
ijtc-1533	95	1	south	south	PROPN
ijtc-1533	95	2	africa	africa	PROPN
ijtc-1533	95	3	's	's	PART
ijtc-1533	95	4	king	king	PROPN
ijtc-1533	95	5	code	code	PROPN
ijtc-1533	95	6	of	of	ADP
ijtc-1533	95	7	governance	governance	NOUN
ijtc-1533	95	8	(	(	PUNCT
ijtc-1533	95	9	2009	2009	NUM
ijtc-1533	95	10	)	)	PUNCT
ijtc-1533	95	11	promotes	promote	VERB
ijtc-1533	95	12	sustainability	sustainability	NOUN
ijtc-1533	95	13	and	and	CCONJ
ijtc-1533	95	14	integrated	integrated	ADJ
ijtc-1533	95	15	reporting	reporting	NOUN
ijtc-1533	95	16	.	.	PUNCT
ijtc-1533	96	1	eccles	eccles	PROPN
ijtc-1533	96	2	and	and	CCONJ
ijtc-1533	96	3	serafeim	serafeim	PROPN
ijtc-1533	96	4	(	(	PUNCT
ijtc-1533	96	5	2011	2011	NUM
ijtc-1533	96	6	)	)	PUNCT
ijtc-1533	96	7	argue	argue	VERB
ijtc-1533	96	8	that	that	SCONJ
ijtc-1533	96	9	ir	ir	PROPN
ijtc-1533	96	10	is	be	AUX
ijtc-1533	96	11	a	a	DET
ijtc-1533	96	12	key	key	ADJ
ijtc-1533	96	13	tool	tool	NOUN
ijtc-1533	96	14	for	for	SCONJ
ijtc-1533	96	15	companies	company	NOUN
ijtc-1533	96	16	to	to	PART
ijtc-1533	96	17	communicate	communicate	VERB
ijtc-1533	96	18	sustainable	sustainable	ADJ
ijtc-1533	96	19	strategies	strategy	NOUN
ijtc-1533	96	20	and	and	CCONJ
ijtc-1533	96	21	performance	performance	NOUN
ijtc-1533	96	22	.	.	PUNCT
ijtc-1533	97	1	south	south	PROPN
ijtc-1533	97	2	africa	africa	PROPN
ijtc-1533	97	3	was	be	AUX
ijtc-1533	97	4	the	the	DET
ijtc-1533	97	5	first	first	ADJ
ijtc-1533	97	6	country	country	NOUN
ijtc-1533	97	7	to	to	PART
ijtc-1533	97	8	require	require	VERB
ijtc-1533	97	9	jse	jse	PROPN
ijtc-1533	97	10	-	-	PUNCT
ijtc-1533	97	11	listed	list	VERB
ijtc-1533	97	12	companies	company	NOUN
ijtc-1533	97	13	to	to	PART
ijtc-1533	97	14	adopt	adopt	VERB
ijtc-1533	97	15	ir	ir	NOUN
ijtc-1533	97	16	,	,	PUNCT
ijtc-1533	97	17	setting	set	VERB
ijtc-1533	97	18	a	a	DET
ijtc-1533	97	19	precedent	precedent	NOUN
ijtc-1533	97	20	for	for	ADP
ijtc-1533	97	21	global	global	ADJ
ijtc-1533	97	22	practice	practice	NOUN
ijtc-1533	97	23	.	.	PUNCT
ijtc-1533	98	1	state	state	NOUN
ijtc-1533	98	2	-	-	PUNCT
ijtc-1533	98	3	owned	own	VERB
ijtc-1533	98	4	enterprises	enterprise	NOUN
ijtc-1533	98	5	state	state	NOUN
ijtc-1533	98	6	-	-	PUNCT
ijtc-1533	98	7	owned	own	VERB
ijtc-1533	98	8	enterprises	enterprise	NOUN
ijtc-1533	98	9	(	(	PUNCT
ijtc-1533	98	10	soes	soe	NOUN
ijtc-1533	98	11	)	)	PUNCT
ijtc-1533	98	12	are	be	AUX
ijtc-1533	98	13	government	government	NOUN
ijtc-1533	98	14	-	-	PUNCT
ijtc-1533	98	15	owned	own	VERB
ijtc-1533	98	16	entities	entity	NOUN
ijtc-1533	98	17	,	,	PUNCT
ijtc-1533	98	18	primarily	primarily	ADV
ijtc-1533	98	19	advancing	advance	VERB
ijtc-1533	98	20	the	the	DET
ijtc-1533	98	21	state	state	NOUN
ijtc-1533	98	22	’s	’s	PART
ijtc-1533	98	23	social	social	ADJ
ijtc-1533	98	24	outcomes	outcome	NOUN
ijtc-1533	98	25	through	through	ADP
ijtc-1533	98	26	profits	profit	NOUN
ijtc-1533	98	27	generated	generate	VERB
ijtc-1533	98	28	from	from	ADP
ijtc-1533	98	29	their	their	PRON
ijtc-1533	98	30	operations	operation	NOUN
ijtc-1533	98	31	(	(	PUNCT
ijtc-1533	98	32	surty	surty	NOUN
ijtc-1533	98	33	et	et	PROPN
ijtc-1533	98	34	al	al	PROPN
ijtc-1533	98	35	.	.	PROPN
ijtc-1533	98	36	,	,	PUNCT
ijtc-1533	98	37	2018	2018	NUM
ijtc-1533	98	38	)	)	PUNCT
ijtc-1533	98	39	.	.	PUNCT
ijtc-1533	99	1	the	the	DET
ijtc-1533	99	2	government	government	NOUN
ijtc-1533	99	3	establishes	establish	VERB
ijtc-1533	99	4	soes	soe	NOUN
ijtc-1533	99	5	to	to	PART
ijtc-1533	99	6	engage	engage	VERB
ijtc-1533	99	7	in	in	ADP
ijtc-1533	99	8	economic	economic	ADJ
ijtc-1533	99	9	activities	activity	NOUN
ijtc-1533	99	10	on	on	ADP
ijtc-1533	99	11	its	its	PRON
ijtc-1533	99	12	behalf	behalf	NOUN
ijtc-1533	99	13	,	,	PUNCT
ijtc-1533	99	14	either	either	CCONJ
ijtc-1533	99	15	wholly	wholly	ADV
ijtc-1533	99	16	or	or	CCONJ
ijtc-1533	99	17	partially	partially	ADV
ijtc-1533	99	18	owned	own	VERB
ijtc-1533	99	19	(	(	PUNCT
ijtc-1533	99	20	kathrada	kathrada	PROPN
ijtc-1533	99	21	et	et	PROPN
ijtc-1533	99	22	al	al	PROPN
ijtc-1533	99	23	.	.	PROPN
ijtc-1533	99	24	,	,	PUNCT
ijtc-1533	99	25	2021	2021	NUM
ijtc-1533	99	26	)	)	PUNCT
ijtc-1533	99	27	.	.	PUNCT
ijtc-1533	100	1	in	in	ADP
ijtc-1533	100	2	south	south	PROPN
ijtc-1533	100	3	africa	africa	PROPN
ijtc-1533	100	4	,	,	PUNCT
ijtc-1533	100	5	soes	soe	NOUN
ijtc-1533	100	6	drive	drive	VERB
ijtc-1533	100	7	economic	economic	ADJ
ijtc-1533	100	8	growth	growth	NOUN
ijtc-1533	100	9	,	,	PUNCT
ijtc-1533	100	10	reduce	reduce	VERB
ijtc-1533	100	11	poverty	poverty	NOUN
ijtc-1533	100	12	,	,	PUNCT
ijtc-1533	100	13	and	and	CCONJ
ijtc-1533	100	14	provide	provide	VERB
ijtc-1533	100	15	essential	essential	ADJ
ijtc-1533	100	16	services	service	NOUN
ijtc-1533	100	17	like	like	ADP
ijtc-1533	100	18	water	water	NOUN
ijtc-1533	100	19	and	and	CCONJ
ijtc-1533	100	20	electricity	electricity	NOUN
ijtc-1533	100	21	(	(	PUNCT
ijtc-1533	100	22	ackers	acker	NOUN
ijtc-1533	100	23	&	&	CCONJ
ijtc-1533	100	24	adebayo	adebayo	PROPN
ijtc-1533	100	25	,	,	PUNCT
ijtc-1533	100	26	2022	2022	NUM
ijtc-1533	100	27	)	)	PUNCT
ijtc-1533	100	28	.	.	PUNCT
ijtc-1533	101	1	since	since	SCONJ
ijtc-1533	101	2	the	the	DET
ijtc-1533	101	3	end	end	NOUN
ijtc-1533	101	4	of	of	ADP
ijtc-1533	101	5	apartheid	apartheid	NOUN
ijtc-1533	101	6	,	,	PUNCT
ijtc-1533	101	7	soes	soe	NOUN
ijtc-1533	101	8	have	have	AUX
ijtc-1533	101	9	been	be	AUX
ijtc-1533	101	10	key	key	ADJ
ijtc-1533	101	11	to	to	ADP
ijtc-1533	101	12	advancing	advance	VERB
ijtc-1533	101	13	the	the	DET
ijtc-1533	101	14	country	country	NOUN
ijtc-1533	101	15	’s	’s	PART
ijtc-1533	101	16	economic	economic	ADJ
ijtc-1533	101	17	development	development	NOUN
ijtc-1533	101	18	,	,	PUNCT
ijtc-1533	101	19	addressing	address	VERB
ijtc-1533	101	20	social	social	ADJ
ijtc-1533	101	21	issues	issue	NOUN
ijtc-1533	101	22	,	,	PUNCT
ijtc-1533	101	23	and	and	CCONJ
ijtc-1533	101	24	supporting	support	VERB
ijtc-1533	101	25	the	the	DET
ijtc-1533	101	26	government	government	NOUN
ijtc-1533	101	27	’s	’s	PART
ijtc-1533	101	28	priorities	priority	NOUN
ijtc-1533	101	29	.	.	PUNCT
ijtc-1533	102	1	the	the	DET
ijtc-1533	102	2	presidential	presidential	ADJ
ijtc-1533	102	3	review	review	NOUN
ijtc-1533	102	4	commission	commission	PROPN
ijtc-1533	102	5	(	(	PUNCT
ijtc-1533	102	6	prc	prc	PROPN
ijtc-1533	102	7	,	,	PUNCT
ijtc-1533	102	8	2013	2013	NUM
ijtc-1533	102	9	)	)	PUNCT
ijtc-1533	102	10	emphasized	emphasize	VERB
ijtc-1533	102	11	that	that	SCONJ
ijtc-1533	102	12	the	the	DET
ijtc-1533	102	13	success	success	NOUN
ijtc-1533	102	14	of	of	ADP
ijtc-1533	102	15	soes	soe	NOUN
ijtc-1533	102	16	is	be	AUX
ijtc-1533	102	17	integral	integral	ADJ
ijtc-1533	102	18	to	to	ADP
ijtc-1533	102	19	economic	economic	ADJ
ijtc-1533	102	20	growth	growth	NOUN
ijtc-1533	102	21	and	and	CCONJ
ijtc-1533	102	22	transformation	transformation	NOUN
ijtc-1533	102	23	,	,	PUNCT
ijtc-1533	102	24	underscoring	underscore	VERB
ijtc-1533	102	25	the	the	DET
ijtc-1533	102	26	need	need	NOUN
ijtc-1533	102	27	for	for	ADP
ijtc-1533	102	28	strong	strong	ADJ
ijtc-1533	102	29	corporate	corporate	ADJ
ijtc-1533	102	30	governance	governance	NOUN
ijtc-1533	102	31	to	to	PART
ijtc-1533	102	32	protect	protect	VERB
ijtc-1533	102	33	national	national	ADJ
ijtc-1533	102	34	and	and	CCONJ
ijtc-1533	102	35	citizen	citizen	NOUN
ijtc-1533	102	36	interests	interest	NOUN
ijtc-1533	102	37	.	.	PUNCT
ijtc-1533	103	1	soes	soe	NOUN
ijtc-1533	103	2	are	be	AUX
ijtc-1533	103	3	accountable	accountable	ADJ
ijtc-1533	103	4	to	to	ADP
ijtc-1533	103	5	various	various	ADJ
ijtc-1533	103	6	stakeholders	stakeholder	NOUN
ijtc-1533	103	7	,	,	PUNCT
ijtc-1533	103	8	with	with	ADP
ijtc-1533	103	9	their	their	PRON
ijtc-1533	103	10	annual	annual	ADJ
ijtc-1533	103	11	reports	report	NOUN
ijtc-1533	103	12	serving	serve	VERB
ijtc-1533	103	13	as	as	ADP
ijtc-1533	103	14	key	key	ADJ
ijtc-1533	103	15	documents	document	NOUN
ijtc-1533	103	16	for	for	ADP
ijtc-1533	103	17	transparency	transparency	NOUN
ijtc-1533	103	18	(	(	PUNCT
ijtc-1533	103	19	surty	surty	NOUN
ijtc-1533	103	20	et	et	PROPN
ijtc-1533	103	21	al	al	PROPN
ijtc-1533	103	22	.	.	PROPN
ijtc-1533	103	23	,	,	PUNCT
ijtc-1533	103	24	2018	2018	NUM
ijtc-1533	103	25	)	)	PUNCT
ijtc-1533	103	26	.	.	PUNCT
ijtc-1533	104	1	however	however	ADV
ijtc-1533	104	2	,	,	PUNCT
ijtc-1533	104	3	kathrada	kathrada	PROPN
ijtc-1533	104	4	et	et	PROPN
ijtc-1533	104	5	al	al	PROPN
ijtc-1533	104	6	.	.	PROPN
ijtc-1533	104	7	(	(	PUNCT
ijtc-1533	104	8	2021	2021	NUM
ijtc-1533	104	9	)	)	PUNCT
ijtc-1533	104	10	note	note	VERB
ijtc-1533	104	11	that	that	SCONJ
ijtc-1533	104	12	narrative	narrative	ADJ
ijtc-1533	104	13	disclosures	disclosure	NOUN
ijtc-1533	104	14	in	in	ADP
ijtc-1533	104	15	these	these	DET
ijtc-1533	104	16	reports	report	NOUN
ijtc-1533	104	17	can	can	AUX
ijtc-1533	104	18	sometimes	sometimes	ADV
ijtc-1533	104	19	manipulate	manipulate	VERB
ijtc-1533	104	20	stakeholders	stakeholder	NOUN
ijtc-1533	104	21	'	'	PART
ijtc-1533	104	22	perceptions	perception	NOUN
ijtc-1533	104	23	of	of	ADP
ijtc-1533	104	24	performance	performance	NOUN
ijtc-1533	104	25	.	.	PUNCT
ijtc-1533	105	1	the	the	DET
ijtc-1533	105	2	governance	governance	NOUN
ijtc-1533	105	3	of	of	ADP
ijtc-1533	105	4	south	south	ADJ
ijtc-1533	105	5	african	african	ADJ
ijtc-1533	105	6	soes	soe	NOUN
ijtc-1533	105	7	has	have	AUX
ijtc-1533	105	8	been	be	AUX
ijtc-1533	105	9	marred	mar	VERB
ijtc-1533	105	10	by	by	ADP
ijtc-1533	105	11	issues	issue	NOUN
ijtc-1533	105	12	such	such	ADJ
ijtc-1533	105	13	as	as	ADP
ijtc-1533	105	14	state	state	NOUN
ijtc-1533	105	15	capture	capture	NOUN
ijtc-1533	105	16	,	,	PUNCT
ijtc-1533	105	17	maladministration	maladministration	NOUN
ijtc-1533	105	18	,	,	PUNCT
ijtc-1533	105	19	and	and	CCONJ
ijtc-1533	105	20	inefficiency	inefficiency	NOUN
ijtc-1533	105	21	,	,	PUNCT
ijtc-1533	105	22	contributing	contribute	VERB
ijtc-1533	105	23	to	to	ADP
ijtc-1533	105	24	financial	financial	ADJ
ijtc-1533	105	25	crises	crisis	NOUN
ijtc-1533	105	26	in	in	ADP
ijtc-1533	105	27	entities	entity	NOUN
ijtc-1533	105	28	like	like	ADP
ijtc-1533	105	29	eskom	eskom	PROPN
ijtc-1533	105	30	,	,	PUNCT
ijtc-1533	105	31	the	the	DET
ijtc-1533	105	32	south	south	ADJ
ijtc-1533	105	33	african	african	ADJ
ijtc-1533	105	34	broadcasting	broadcasting	NOUN
ijtc-1533	105	35	corporation	corporation	NOUN
ijtc-1533	105	36	(	(	PUNCT
ijtc-1533	105	37	sabc	sabc	PROPN
ijtc-1533	105	38	)	)	PUNCT
ijtc-1533	105	39	,	,	PUNCT
ijtc-1533	105	40	south	south	ADJ
ijtc-1533	105	41	african	african	ADJ
ijtc-1533	105	42	airways	airway	NOUN
ijtc-1533	105	43	,	,	PUNCT
ijtc-1533	105	44	and	and	CCONJ
ijtc-1533	105	45	denel	denel	PROPN
ijtc-1533	105	46	(	(	PUNCT
ijtc-1533	105	47	madumi	madumi	ADJ
ijtc-1533	105	48	,	,	PUNCT
ijtc-1533	105	49	2018	2018	NUM
ijtc-1533	105	50	)	)	PUNCT
ijtc-1533	105	51	.	.	PUNCT
ijtc-1533	106	1	these	these	DET
ijtc-1533	106	2	challenges	challenge	NOUN
ijtc-1533	106	3	highlight	highlight	VERB
ijtc-1533	106	4	the	the	DET
ijtc-1533	106	5	deep	deep	ADV
ijtc-1533	106	6	-	-	PUNCT
ijtc-1533	106	7	rooted	root	VERB
ijtc-1533	106	8	governance	governance	NOUN
ijtc-1533	106	9	problems	problem	NOUN
ijtc-1533	106	10	in	in	ADP
ijtc-1533	106	11	the	the	DET
ijtc-1533	106	12	public	public	ADJ
ijtc-1533	106	13	sector	sector	NOUN
ijtc-1533	106	14	,	,	PUNCT
ijtc-1533	106	15	which	which	PRON
ijtc-1533	106	16	have	have	AUX
ijtc-1533	106	17	exacerbated	exacerbate	VERB
ijtc-1533	106	18	corruption	corruption	NOUN
ijtc-1533	106	19	and	and	CCONJ
ijtc-1533	106	20	mismanagement	mismanagement	NOUN
ijtc-1533	106	21	.	.	PUNCT
ijtc-1533	107	1	based	base	VERB
ijtc-1533	107	2	on	on	ADP
ijtc-1533	107	3	their	their	PRON
ijtc-1533	107	4	size	size	NOUN
ijtc-1533	107	5	and	and	CCONJ
ijtc-1533	107	6	mandate	mandate	NOUN
ijtc-1533	107	7	,	,	PUNCT
ijtc-1533	107	8	south	south	ADJ
ijtc-1533	107	9	african	african	ADJ
ijtc-1533	107	10	soes	soe	NOUN
ijtc-1533	107	11	are	be	AUX
ijtc-1533	107	12	categorized	categorize	VERB
ijtc-1533	107	13	into	into	ADP
ijtc-1533	107	14	three	three	NUM
ijtc-1533	107	15	schedules—1	schedules—1	NOUN
ijtc-1533	107	16	,	,	PUNCT
ijtc-1533	107	17	2	2	NUM
ijtc-1533	107	18	,	,	PUNCT
ijtc-1533	107	19	and	and	CCONJ
ijtc-1533	107	20	3	3	X
ijtc-1533	107	21	.	.	NOUN
ijtc-1533	107	22	schedule	schedule	NOUN
ijtc-1533	107	23	3	3	NUM
ijtc-1533	107	24	entities	entity	NOUN
ijtc-1533	107	25	are	be	AUX
ijtc-1533	107	26	further	far	ADV
ijtc-1533	107	27	divided	divide	VERB
ijtc-1533	107	28	into	into	ADP
ijtc-1533	107	29	parts	part	NOUN
ijtc-1533	107	30	a	a	DET
ijtc-1533	107	31	,	,	PUNCT
ijtc-1533	107	32	b	b	NOUN
ijtc-1533	107	33	,	,	PUNCT
ijtc-1533	107	34	c	c	NOUN
ijtc-1533	107	35	,	,	PUNCT
ijtc-1533	107	36	and	and	CCONJ
ijtc-1533	107	37	d	d	X
ijtc-1533	107	38	,	,	PUNCT
ijtc-1533	107	39	each	each	PRON
ijtc-1533	107	40	with	with	ADP
ijtc-1533	107	41	varying	vary	VERB
ijtc-1533	107	42	levels	level	NOUN
ijtc-1533	107	43	of	of	ADP
ijtc-1533	107	44	responsibility	responsibility	NOUN
ijtc-1533	107	45	from	from	ADP
ijtc-1533	107	46	national	national	ADJ
ijtc-1533	107	47	to	to	ADP
ijtc-1533	107	48	provincial	provincial	ADJ
ijtc-1533	107	49	governance	governance	NOUN
ijtc-1533	107	50	(	(	PUNCT
ijtc-1533	107	51	treasury	treasury	NOUN
ijtc-1533	107	52	,	,	PUNCT
ijtc-1533	107	53	1999	1999	NUM
ijtc-1533	107	54	)	)	PUNCT
ijtc-1533	107	55	.	.	PUNCT
ijtc-1533	108	1	integrated	integrate	VERB
ijtc-1533	108	2	reporting	reporting	NOUN
ijtc-1533	108	3	in	in	ADP
ijtc-1533	108	4	state	state	NOUN
ijtc-1533	108	5	-	-	PUNCT
ijtc-1533	108	6	owned	own	VERB
ijtc-1533	108	7	enterprises	enterprise	NOUN
ijtc-1533	108	8	integrated	integrate	VERB
ijtc-1533	108	9	reporting	reporting	NOUN
ijtc-1533	108	10	,	,	PUNCT
ijtc-1533	108	11	originally	originally	ADV
ijtc-1533	108	12	developed	develop	VERB
ijtc-1533	108	13	for	for	ADP
ijtc-1533	108	14	the	the	DET
ijtc-1533	108	15	private	private	ADJ
ijtc-1533	108	16	sector	sector	NOUN
ijtc-1533	108	17	,	,	PUNCT
ijtc-1533	108	18	has	have	AUX
ijtc-1533	108	19	become	become	VERB
ijtc-1533	108	20	increasingly	increasingly	ADV
ijtc-1533	108	21	relevant	relevant	ADJ
ijtc-1533	108	22	to	to	ADP
ijtc-1533	108	23	state	state	NOUN
ijtc-1533	108	24	-	-	PUNCT
ijtc-1533	108	25	owned	own	VERB
ijtc-1533	108	26	enterprises	enterprise	NOUN
ijtc-1533	108	27	(	(	PUNCT
ijtc-1533	108	28	soes	soe	NOUN
ijtc-1533	108	29	)	)	PUNCT
ijtc-1533	108	30	,	,	PUNCT
ijtc-1533	108	31	offering	offer	VERB
ijtc-1533	108	32	valuable	valuable	ADJ
ijtc-1533	108	33	insights	insight	NOUN
ijtc-1533	108	34	into	into	ADP
ijtc-1533	108	35	how	how	SCONJ
ijtc-1533	108	36	these	these	DET
ijtc-1533	108	37	organizations	organization	NOUN
ijtc-1533	108	38	create	create	VERB
ijtc-1533	108	39	value	value	NOUN
ijtc-1533	108	40	through	through	ADP
ijtc-1533	108	41	integrating	integrate	VERB
ijtc-1533	108	42	financial	financial	ADJ
ijtc-1533	108	43	and	and	CCONJ
ijtc-1533	108	44	non	non	ADJ
ijtc-1533	108	45	-	-	ADJ
ijtc-1533	108	46	financial	financial	ADJ
ijtc-1533	108	47	information	information	NOUN
ijtc-1533	108	48	(	(	PUNCT
ijtc-1533	108	49	surty	surty	NOUN
ijtc-1533	108	50	et	et	PROPN
ijtc-1533	108	51	al	al	PROPN
ijtc-1533	108	52	.	.	PROPN
ijtc-1533	108	53	,	,	PUNCT
ijtc-1533	108	54	2018	2018	NUM
ijtc-1533	108	55	)	)	PUNCT
ijtc-1533	108	56	.	.	PUNCT
ijtc-1533	109	1	in	in	ADP
ijtc-1533	109	2	south	south	PROPN
ijtc-1533	109	3	africa	africa	PROPN
ijtc-1533	109	4	,	,	PUNCT
ijtc-1533	109	5	soes	soe	NOUN
ijtc-1533	109	6	are	be	AUX
ijtc-1533	109	7	accountable	accountable	ADJ
ijtc-1533	109	8	to	to	ADP
ijtc-1533	109	9	multiple	multiple	ADJ
ijtc-1533	109	10	stakeholders	stakeholder	NOUN
ijtc-1533	109	11	,	,	PUNCT
ijtc-1533	109	12	and	and	CCONJ
ijtc-1533	109	13	the	the	DET
ijtc-1533	109	14	annual	annual	ADJ
ijtc-1533	109	15	report	report	NOUN
ijtc-1533	109	16	is	be	AUX
ijtc-1533	109	17	a	a	DET
ijtc-1533	109	18	key	key	ADJ
ijtc-1533	109	19	document	document	NOUN
ijtc-1533	109	20	.	.	PUNCT
ijtc-1533	110	1	integrated	integrate	VERB
ijtc-1533	110	2	reporting	reporting	NOUN
ijtc-1533	110	3	helps	help	VERB
ijtc-1533	110	4	soes	soe	NOUN
ijtc-1533	110	5	meet	meet	VERB
ijtc-1533	110	6	their	their	PRON
ijtc-1533	110	7	accountability	accountability	NOUN
ijtc-1533	110	8	obligations	obligation	NOUN
ijtc-1533	110	9	by	by	ADP
ijtc-1533	110	10	providing	provide	VERB
ijtc-1533	110	11	detailed	detailed	ADJ
ijtc-1533	110	12	information	information	NOUN
ijtc-1533	110	13	on	on	ADP
ijtc-1533	110	14	governance	governance	NOUN
ijtc-1533	110	15	,	,	PUNCT
ijtc-1533	110	16	financial	financial	ADJ
ijtc-1533	110	17	performance	performance	NOUN
ijtc-1533	110	18	,	,	PUNCT
ijtc-1533	110	19	and	and	CCONJ
ijtc-1533	110	20	social	social	ADJ
ijtc-1533	110	21	,	,	PUNCT
ijtc-1533	110	22	environmental	environmental	ADJ
ijtc-1533	110	23	,	,	PUNCT
ijtc-1533	110	24	and	and	CCONJ
ijtc-1533	110	25	economic	economic	ADJ
ijtc-1533	110	26	activities	activity	NOUN
ijtc-1533	110	27	(	(	PUNCT
ijtc-1533	110	28	shaikh	shaikh	ADJ
ijtc-1533	110	29	,	,	PUNCT
ijtc-1533	110	30	2022	2022	NUM
ijtc-1533	110	31	)	)	PUNCT
ijtc-1533	110	32	.	.	PUNCT
ijtc-1533	111	1	accountability	accountability	NOUN
ijtc-1533	111	2	is	be	AUX
ijtc-1533	111	3	essential	essential	ADJ
ijtc-1533	111	4	for	for	ADP
ijtc-1533	111	5	effective	effective	ADJ
ijtc-1533	111	6	service	service	NOUN
ijtc-1533	111	7	delivery	delivery	NOUN
ijtc-1533	111	8	and	and	CCONJ
ijtc-1533	111	9	good	good	ADJ
ijtc-1533	111	10	governance	governance	NOUN
ijtc-1533	111	11	(	(	PUNCT
ijtc-1533	111	12	brinkerhoff	brinkerhoff	NOUN
ijtc-1533	111	13	&	&	CCONJ
ijtc-1533	111	14	wetterberg	wetterberg	PROPN
ijtc-1533	111	15	,	,	PUNCT
ijtc-1533	111	16	2016	2016	NUM
ijtc-1533	111	17	)	)	PUNCT
ijtc-1533	111	18	.	.	PUNCT
ijtc-1533	112	1	soes	soe	NOUN
ijtc-1533	112	2	are	be	AUX
ijtc-1533	112	3	subject	subject	ADJ
ijtc-1533	112	4	to	to	ADP
ijtc-1533	112	5	government	government	NOUN
ijtc-1533	112	6	and	and	CCONJ
ijtc-1533	112	7	social	social	ADJ
ijtc-1533	112	8	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	NOUN
ijtc-1533	112	9	impression	impression	NOUN
ijtc-1533	112	10	management	management	NOUN
ijtc-1533	112	11	analysis	analysis	NOUN
ijtc-1533	112	12	in	in	ADP
ijtc-1533	112	13	south	south	PROPN
ijtc-1533	112	14	african	african	PROPN
ijtc-1533	112	15	soe	soe	PROPN
ijtc-1533	112	16	’s	’s	PART
ijtc-1533	112	17	(	(	PUNCT
ijtc-1533	112	18	state	state	NOUN
ijtc-1533	112	19	in	in	ADP
ijtc-1533	112	20	full	full	ADJ
ijtc-1533	112	21	for	for	ADP
ijtc-1533	112	22	the	the	DET
ijtc-1533	112	23	first	first	ADJ
ijtc-1533	112	24	time	time	NOUN
ijtc-1533	112	25	)	)	PUNCT
ijtc-1533	112	26	annual	annual	ADJ
ijtc-1533	112	27	reports	report	NOUN
ijtc-1533	112	28	:	:	PUNCT
ijtc-1533	112	29	a	a	DET
ijtc-1533	112	30	signaling	signal	VERB
ijtc-1533	112	31	theory	theory	NOUN
ijtc-1533	112	32	approach	approach	NOUN
ijtc-1533	112	33	ngcizela	ngcizela	ADP
ijtc-1533	112	34	,	,	PUNCT
ijtc-1533	112	35	phesa	phesa	NOUN
ijtc-1533	112	36	,	,	PUNCT
ijtc-1533	112	37	and	and	CCONJ
ijtc-1533	112	38	arulanandam	arulanandam	NOUN
ijtc-1533	112	39	812	812	NUM
ijtc-1533	112	40	|	|	ADV
ijtc-1533	112	41	ilomata	ilomata	PROPN
ijtc-1533	112	42	international	international	ADJ
ijtc-1533	112	43	journal	journal	NOUN
ijtc-1533	112	44	of	of	ADP
ijtc-1533	112	45	tax	tax	PROPN
ijtc-1533	112	46	&	&	CCONJ
ijtc-1533	112	47	accounting	account	VERB
ijtc-1533	112	48	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1533	112	49	accountability	accountability	NOUN
ijtc-1533	112	50	,	,	PUNCT
ijtc-1533	112	51	ensuring	ensure	VERB
ijtc-1533	112	52	that	that	SCONJ
ijtc-1533	112	53	resources	resource	NOUN
ijtc-1533	112	54	are	be	AUX
ijtc-1533	112	55	used	use	VERB
ijtc-1533	112	56	efficiently	efficiently	ADV
ijtc-1533	112	57	for	for	ADP
ijtc-1533	112	58	public	public	ADJ
ijtc-1533	112	59	benefit	benefit	NOUN
ijtc-1533	112	60	and	and	CCONJ
ijtc-1533	112	61	economic	economic	ADJ
ijtc-1533	112	62	growth	growth	NOUN
ijtc-1533	112	63	(	(	PUNCT
ijtc-1533	112	64	prc	prc	PROPN
ijtc-1533	112	65	,	,	PUNCT
ijtc-1533	112	66	2013	2013	NUM
ijtc-1533	112	67	)	)	PUNCT
ijtc-1533	112	68	.	.	PUNCT
ijtc-1533	113	1	through	through	ADP
ijtc-1533	113	2	institutions	institution	NOUN
ijtc-1533	113	3	like	like	ADP
ijtc-1533	113	4	the	the	DET
ijtc-1533	113	5	public	public	ADJ
ijtc-1533	113	6	protector	protector	NOUN
ijtc-1533	113	7	and	and	CCONJ
ijtc-1533	113	8	the	the	DET
ijtc-1533	113	9	auditor	auditor	NOUN
ijtc-1533	113	10	general	general	NOUN
ijtc-1533	113	11	,	,	PUNCT
ijtc-1533	113	12	the	the	DET
ijtc-1533	113	13	government	government	NOUN
ijtc-1533	113	14	monitors	monitor	VERB
ijtc-1533	113	15	soes	soe	NOUN
ijtc-1533	113	16	to	to	PART
ijtc-1533	113	17	ensure	ensure	VERB
ijtc-1533	113	18	they	they	PRON
ijtc-1533	113	19	fulfill	fulfill	VERB
ijtc-1533	113	20	their	their	PRON
ijtc-1533	113	21	mandates	mandate	NOUN
ijtc-1533	113	22	.	.	PUNCT
ijtc-1533	114	1	accurate	accurate	ADJ
ijtc-1533	114	2	and	and	CCONJ
ijtc-1533	114	3	consistent	consistent	ADJ
ijtc-1533	114	4	reporting	reporting	NOUN
ijtc-1533	114	5	on	on	ADP
ijtc-1533	114	6	performance	performance	NOUN
ijtc-1533	114	7	is	be	AUX
ijtc-1533	114	8	critical	critical	ADJ
ijtc-1533	114	9	in	in	ADP
ijtc-1533	114	10	accountability	accountability	NOUN
ijtc-1533	114	11	,	,	PUNCT
ijtc-1533	114	12	demonstrating	demonstrate	VERB
ijtc-1533	114	13	how	how	SCONJ
ijtc-1533	114	14	state	state	NOUN
ijtc-1533	114	15	resources	resource	NOUN
ijtc-1533	114	16	are	be	AUX
ijtc-1533	114	17	utilized	utilize	VERB
ijtc-1533	114	18	to	to	PART
ijtc-1533	114	19	meet	meet	VERB
ijtc-1533	114	20	public	public	ADJ
ijtc-1533	114	21	needs	need	NOUN
ijtc-1533	114	22	,	,	PUNCT
ijtc-1533	114	23	such	such	ADJ
ijtc-1533	114	24	as	as	ADP
ijtc-1533	114	25	delivering	deliver	VERB
ijtc-1533	114	26	essential	essential	ADJ
ijtc-1533	114	27	services	service	NOUN
ijtc-1533	114	28	like	like	ADP
ijtc-1533	114	29	water	water	NOUN
ijtc-1533	114	30	(	(	PUNCT
ijtc-1533	114	31	iirc	iirc	ADJ
ijtc-1533	114	32	,	,	PUNCT
ijtc-1533	114	33	2013	2013	NUM
ijtc-1533	114	34	)	)	PUNCT
ijtc-1533	114	35	.	.	PUNCT
ijtc-1533	115	1	transparency	transparency	NOUN
ijtc-1533	115	2	in	in	ADP
ijtc-1533	115	3	reporting	reporting	NOUN
ijtc-1533	115	4	,	,	PUNCT
ijtc-1533	115	5	including	include	VERB
ijtc-1533	115	6	risk	risk	NOUN
ijtc-1533	115	7	disclosures	disclosure	NOUN
ijtc-1533	115	8	,	,	PUNCT
ijtc-1533	115	9	fosters	foster	VERB
ijtc-1533	115	10	public	public	ADJ
ijtc-1533	115	11	trust	trust	NOUN
ijtc-1533	115	12	and	and	CCONJ
ijtc-1533	115	13	strengthens	strengthen	VERB
ijtc-1533	115	14	social	social	ADJ
ijtc-1533	115	15	responsibility	responsibility	NOUN
ijtc-1533	115	16	between	between	ADP
ijtc-1533	115	17	soes	soe	NOUN
ijtc-1533	115	18	and	and	CCONJ
ijtc-1533	115	19	stakeholders	stakeholder	NOUN
ijtc-1533	115	20	(	(	PUNCT
ijtc-1533	115	21	thomas	thomas	PROPN
ijtc-1533	115	22	,	,	PUNCT
ijtc-1533	115	23	2012	2012	NUM
ijtc-1533	115	24	)	)	PUNCT
ijtc-1533	115	25	.	.	PUNCT
ijtc-1533	116	1	the	the	DET
ijtc-1533	116	2	chairperson	chairperson	NOUN
ijtc-1533	116	3	’s	’s	PART
ijtc-1533	116	4	report	report	NOUN
ijtc-1533	116	5	,	,	PUNCT
ijtc-1533	116	6	a	a	DET
ijtc-1533	116	7	key	key	ADJ
ijtc-1533	116	8	narrative	narrative	NOUN
ijtc-1533	116	9	disclosure	disclosure	NOUN
ijtc-1533	116	10	in	in	ADP
ijtc-1533	116	11	the	the	DET
ijtc-1533	116	12	annual	annual	ADJ
ijtc-1533	116	13	report	report	NOUN
ijtc-1533	116	14	,	,	PUNCT
ijtc-1533	116	15	provides	provide	VERB
ijtc-1533	116	16	an	an	DET
ijtc-1533	116	17	overview	overview	NOUN
ijtc-1533	116	18	of	of	ADP
ijtc-1533	116	19	the	the	DET
ijtc-1533	116	20	organization	organization	NOUN
ijtc-1533	116	21	’s	’s	PART
ijtc-1533	116	22	performance	performance	NOUN
ijtc-1533	116	23	and	and	CCONJ
ijtc-1533	116	24	strategic	strategic	ADJ
ijtc-1533	116	25	direction	direction	NOUN
ijtc-1533	116	26	.	.	PUNCT
ijtc-1533	117	1	it	it	PRON
ijtc-1533	117	2	is	be	AUX
ijtc-1533	117	3	particularly	particularly	ADV
ijtc-1533	117	4	influential	influential	ADJ
ijtc-1533	117	5	for	for	ADP
ijtc-1533	117	6	stakeholders	stakeholder	NOUN
ijtc-1533	117	7	,	,	PUNCT
ijtc-1533	117	8	shaping	shape	VERB
ijtc-1533	117	9	their	their	PRON
ijtc-1533	117	10	perceptions	perception	NOUN
ijtc-1533	117	11	of	of	ADP
ijtc-1533	117	12	the	the	DET
ijtc-1533	117	13	soe	soe	PROPN
ijtc-1533	117	14	’s	’s	PART
ijtc-1533	117	15	financial	financial	ADJ
ijtc-1533	117	16	health	health	NOUN
ijtc-1533	117	17	and	and	CCONJ
ijtc-1533	117	18	prospects	prospect	NOUN
ijtc-1533	117	19	(	(	PUNCT
ijtc-1533	117	20	yasseen	yasseen	NOUN
ijtc-1533	117	21	et	et	PROPN
ijtc-1533	117	22	al	al	PROPN
ijtc-1533	117	23	.	.	PROPN
ijtc-1533	117	24	,	,	PUNCT
ijtc-1533	117	25	2017	2017	NUM
ijtc-1533	117	26	)	)	PUNCT
ijtc-1533	117	27	.	.	PUNCT
ijtc-1533	118	1	while	while	SCONJ
ijtc-1533	118	2	much	much	ADJ
ijtc-1533	118	3	research	research	NOUN
ijtc-1533	118	4	has	have	AUX
ijtc-1533	118	5	focused	focus	VERB
ijtc-1533	118	6	on	on	ADP
ijtc-1533	118	7	chairperson	chairperson	NOUN
ijtc-1533	118	8	’s	’s	PART
ijtc-1533	118	9	reports	report	NOUN
ijtc-1533	118	10	in	in	ADP
ijtc-1533	118	11	listed	list	VERB
ijtc-1533	118	12	entities	entity	NOUN
ijtc-1533	118	13	,	,	PUNCT
ijtc-1533	118	14	studies	study	NOUN
ijtc-1533	118	15	on	on	ADP
ijtc-1533	118	16	soes	soe	NOUN
ijtc-1533	118	17	in	in	ADP
ijtc-1533	118	18	south	south	PROPN
ijtc-1533	118	19	africa	africa	PROPN
ijtc-1533	118	20	remain	remain	VERB
ijtc-1533	118	21	limited	limited	ADJ
ijtc-1533	118	22	.	.	PUNCT
ijtc-1533	119	1	however	however	ADV
ijtc-1533	119	2	,	,	PUNCT
ijtc-1533	119	3	smith	smith	PROPN
ijtc-1533	119	4	and	and	CCONJ
ijtc-1533	119	5	taffler	taffler	PROPN
ijtc-1533	119	6	(	(	PUNCT
ijtc-1533	119	7	2000	2000	NUM
ijtc-1533	119	8	)	)	PUNCT
ijtc-1533	119	9	highlight	highlight	VERB
ijtc-1533	119	10	the	the	DET
ijtc-1533	119	11	relevance	relevance	NOUN
ijtc-1533	119	12	of	of	ADP
ijtc-1533	119	13	this	this	DET
ijtc-1533	119	14	voluntary	voluntary	ADJ
ijtc-1533	119	15	narrative	narrative	NOUN
ijtc-1533	119	16	disclosure	disclosure	NOUN
ijtc-1533	119	17	,	,	PUNCT
ijtc-1533	119	18	noting	note	VERB
ijtc-1533	119	19	its	its	PRON
ijtc-1533	119	20	importance	importance	NOUN
ijtc-1533	119	21	in	in	ADP
ijtc-1533	119	22	shaping	shape	VERB
ijtc-1533	119	23	stakeholder	stakeholder	NOUN
ijtc-1533	119	24	views	view	NOUN
ijtc-1533	119	25	despite	despite	SCONJ
ijtc-1533	119	26	the	the	DET
ijtc-1533	119	27	lack	lack	NOUN
ijtc-1533	119	28	of	of	ADP
ijtc-1533	119	29	formal	formal	ADJ
ijtc-1533	119	30	assurance	assurance	NOUN
ijtc-1533	119	31	.	.	PUNCT
ijtc-1533	120	1	impression	impression	NOUN
ijtc-1533	120	2	management	management	NOUN
ijtc-1533	120	3	impression	impression	NOUN
ijtc-1533	120	4	management	management	NOUN
ijtc-1533	120	5	,	,	PUNCT
ijtc-1533	120	6	originating	originate	VERB
ijtc-1533	120	7	from	from	ADP
ijtc-1533	120	8	social	social	ADJ
ijtc-1533	120	9	psychology	psychology	NOUN
ijtc-1533	120	10	,	,	PUNCT
ijtc-1533	120	11	refers	refer	VERB
ijtc-1533	120	12	to	to	ADP
ijtc-1533	120	13	how	how	SCONJ
ijtc-1533	120	14	individuals	individual	NOUN
ijtc-1533	120	15	present	present	VERB
ijtc-1533	120	16	themselves	themselves	PRON
ijtc-1533	120	17	to	to	PART
ijtc-1533	120	18	be	be	AUX
ijtc-1533	120	19	viewed	view	VERB
ijtc-1533	120	20	favorably	favorably	ADV
ijtc-1533	120	21	by	by	ADP
ijtc-1533	120	22	others	other	NOUN
ijtc-1533	120	23	(	(	PUNCT
ijtc-1533	120	24	brennan	brennan	PROPN
ijtc-1533	120	25	et	et	PROPN
ijtc-1533	120	26	al	al	PROPN
ijtc-1533	120	27	.	.	PROPN
ijtc-1533	120	28	,	,	PUNCT
ijtc-1533	120	29	2009	2009	NUM
ijtc-1533	120	30	;	;	PUNCT
ijtc-1533	120	31	hooghiemstra	hooghiemstra	NOUN
ijtc-1533	120	32	,	,	PUNCT
ijtc-1533	120	33	2000	2000	NUM
ijtc-1533	120	34	)	)	PUNCT
ijtc-1533	120	35	.	.	PUNCT
ijtc-1533	121	1	this	this	DET
ijtc-1533	121	2	concept	concept	NOUN
ijtc-1533	121	3	has	have	AUX
ijtc-1533	121	4	been	be	AUX
ijtc-1533	121	5	extended	extend	VERB
ijtc-1533	121	6	to	to	ADP
ijtc-1533	121	7	corporate	corporate	ADJ
ijtc-1533	121	8	reporting	reporting	NOUN
ijtc-1533	121	9	,	,	PUNCT
ijtc-1533	121	10	where	where	SCONJ
ijtc-1533	121	11	it	it	PRON
ijtc-1533	121	12	describes	describe	VERB
ijtc-1533	121	13	how	how	SCONJ
ijtc-1533	121	14	organizations	organization	NOUN
ijtc-1533	121	15	manipulate	manipulate	VERB
ijtc-1533	121	16	the	the	DET
ijtc-1533	121	17	presentation	presentation	NOUN
ijtc-1533	121	18	of	of	ADP
ijtc-1533	121	19	information	information	NOUN
ijtc-1533	121	20	to	to	PART
ijtc-1533	121	21	influence	influence	VERB
ijtc-1533	121	22	stakeholder	stakeholder	NOUN
ijtc-1533	121	23	perceptions	perception	NOUN
ijtc-1533	121	24	(	(	PUNCT
ijtc-1533	121	25	merkl	merkl	NOUN
ijtc-1533	121	26	-	-	PUNCT
ijtc-1533	121	27	davies	davy	NOUN
ijtc-1533	121	28	et	et	PROPN
ijtc-1533	121	29	al	al	PROPN
ijtc-1533	121	30	.	.	PROPN
ijtc-1533	121	31	,	,	PUNCT
ijtc-1533	121	32	2011	2011	NUM
ijtc-1533	121	33	)	)	PUNCT
ijtc-1533	121	34	.	.	PUNCT
ijtc-1533	122	1	in	in	ADP
ijtc-1533	122	2	corporate	corporate	ADJ
ijtc-1533	122	3	reporting	reporting	NOUN
ijtc-1533	122	4	,	,	PUNCT
ijtc-1533	122	5	managers	manager	NOUN
ijtc-1533	122	6	may	may	AUX
ijtc-1533	122	7	selectively	selectively	ADV
ijtc-1533	122	8	disclose	disclose	VERB
ijtc-1533	122	9	information	information	NOUN
ijtc-1533	122	10	to	to	PART
ijtc-1533	122	11	create	create	VERB
ijtc-1533	122	12	a	a	DET
ijtc-1533	122	13	positive	positive	ADJ
ijtc-1533	122	14	image	image	NOUN
ijtc-1533	122	15	of	of	ADP
ijtc-1533	122	16	the	the	DET
ijtc-1533	122	17	organization	organization	NOUN
ijtc-1533	122	18	,	,	PUNCT
ijtc-1533	122	19	often	often	ADV
ijtc-1533	122	20	by	by	ADP
ijtc-1533	122	21	highlighting	highlight	VERB
ijtc-1533	122	22	favorable	favorable	ADJ
ijtc-1533	122	23	performance	performance	NOUN
ijtc-1533	122	24	and	and	CCONJ
ijtc-1533	122	25	concealing	conceal	VERB
ijtc-1533	122	26	negative	negative	ADJ
ijtc-1533	122	27	aspects	aspect	NOUN
ijtc-1533	122	28	(	(	PUNCT
ijtc-1533	122	29	yasseen	yasseen	NOUN
ijtc-1533	122	30	et	et	PROPN
ijtc-1533	122	31	al	al	PROPN
ijtc-1533	122	32	.	.	PROPN
ijtc-1533	122	33	,	,	PUNCT
ijtc-1533	122	34	2017	2017	NUM
ijtc-1533	122	35	)	)	PUNCT
ijtc-1533	122	36	.	.	PUNCT
ijtc-1533	123	1	research	research	NOUN
ijtc-1533	123	2	by	by	ADP
ijtc-1533	123	3	leung	leung	PROPN
ijtc-1533	123	4	et	et	PROPN
ijtc-1533	123	5	al	al	PROPN
ijtc-1533	123	6	.	.	PROPN
ijtc-1533	124	1	(	(	PUNCT
ijtc-1533	124	2	2015	2015	NUM
ijtc-1533	124	3	)	)	PUNCT
ijtc-1533	124	4	on	on	ADP
ijtc-1533	124	5	"	"	PUNCT
ijtc-1533	124	6	impression	impression	NOUN
ijtc-1533	124	7	management	management	NOUN
ijtc-1533	124	8	through	through	ADP
ijtc-1533	124	9	minimal	minimal	ADJ
ijtc-1533	124	10	narrative	narrative	NOUN
ijtc-1533	124	11	disclosure	disclosure	NOUN
ijtc-1533	124	12	"	"	PUNCT
ijtc-1533	124	13	found	find	VERB
ijtc-1533	124	14	that	that	SCONJ
ijtc-1533	124	15	non	non	ADJ
ijtc-1533	124	16	-	-	ADJ
ijtc-1533	124	17	financial	financial	ADJ
ijtc-1533	124	18	information	information	NOUN
ijtc-1533	124	19	in	in	ADP
ijtc-1533	124	20	annual	annual	ADJ
ijtc-1533	124	21	reports	report	NOUN
ijtc-1533	124	22	,	,	PUNCT
ijtc-1533	124	23	known	know	VERB
ijtc-1533	124	24	as	as	ADP
ijtc-1533	124	25	narrative	narrative	NOUN
ijtc-1533	124	26	disclosures	disclosure	NOUN
ijtc-1533	124	27	,	,	PUNCT
ijtc-1533	124	28	can	can	AUX
ijtc-1533	124	29	be	be	AUX
ijtc-1533	124	30	used	use	VERB
ijtc-1533	124	31	both	both	PRON
ijtc-1533	124	32	to	to	PART
ijtc-1533	124	33	provide	provide	VERB
ijtc-1533	124	34	valuable	valuable	ADJ
ijtc-1533	124	35	insights	insight	NOUN
ijtc-1533	124	36	and	and	CCONJ
ijtc-1533	124	37	to	to	PART
ijtc-1533	124	38	manipulate	manipulate	VERB
ijtc-1533	124	39	perceptions	perception	NOUN
ijtc-1533	124	40	.	.	PUNCT
ijtc-1533	125	1	similarly	similarly	ADV
ijtc-1533	125	2	,	,	PUNCT
ijtc-1533	125	3	bozzolan	bozzolan	PROPN
ijtc-1533	125	4	et	et	PROPN
ijtc-1533	125	5	al	al	PROPN
ijtc-1533	125	6	.	.	PROPN
ijtc-1533	126	1	(	(	PUNCT
ijtc-1533	126	2	2015	2015	NUM
ijtc-1533	126	3	)	)	PUNCT
ijtc-1533	126	4	examined	examine	VERB
ijtc-1533	126	5	tone	tone	NOUN
ijtc-1533	126	6	in	in	ADP
ijtc-1533	126	7	narrative	narrative	NOUN
ijtc-1533	126	8	disclosures	disclosure	NOUN
ijtc-1533	126	9	,	,	PUNCT
ijtc-1533	126	10	revealing	reveal	VERB
ijtc-1533	126	11	that	that	SCONJ
ijtc-1533	126	12	managers	manager	NOUN
ijtc-1533	126	13	adjust	adjust	VERB
ijtc-1533	126	14	their	their	PRON
ijtc-1533	126	15	tone	tone	NOUN
ijtc-1533	126	16	to	to	ADP
ijtc-1533	126	17	influence	influence	NOUN
ijtc-1533	126	18	how	how	SCONJ
ijtc-1533	126	19	stakeholders	stakeholder	NOUN
ijtc-1533	126	20	perceive	perceive	VERB
ijtc-1533	126	21	the	the	DET
ijtc-1533	126	22	organization	organization	NOUN
ijtc-1533	126	23	,	,	PUNCT
ijtc-1533	126	24	linking	link	VERB
ijtc-1533	126	25	it	it	PRON
ijtc-1533	126	26	to	to	ADP
ijtc-1533	126	27	impression	impression	NOUN
ijtc-1533	126	28	management	management	NOUN
ijtc-1533	126	29	strategies	strategy	NOUN
ijtc-1533	126	30	rather	rather	ADV
ijtc-1533	126	31	than	than	ADP
ijtc-1533	126	32	ethical	ethical	ADJ
ijtc-1533	126	33	conduct	conduct	NOUN
ijtc-1533	126	34	.	.	PUNCT
ijtc-1533	127	1	kathrada	kathrada	PROPN
ijtc-1533	127	2	et	et	PROPN
ijtc-1533	127	3	al	al	PROPN
ijtc-1533	127	4	.	.	PROPN
ijtc-1533	127	5	(	(	PUNCT
ijtc-1533	127	6	2021	2021	NUM
ijtc-1533	127	7	)	)	PUNCT
ijtc-1533	127	8	focused	focus	VERB
ijtc-1533	127	9	on	on	ADP
ijtc-1533	127	10	voluntary	voluntary	ADJ
ijtc-1533	127	11	narrative	narrative	NOUN
ijtc-1533	127	12	disclosures	disclosure	NOUN
ijtc-1533	127	13	in	in	ADP
ijtc-1533	127	14	south	south	ADJ
ijtc-1533	127	15	african	african	ADJ
ijtc-1533	127	16	state	state	NOUN
ijtc-1533	127	17	-	-	PUNCT
ijtc-1533	127	18	owned	own	VERB
ijtc-1533	127	19	enterprises	enterprise	NOUN
ijtc-1533	127	20	(	(	PUNCT
ijtc-1533	127	21	soes	soe	NOUN
ijtc-1533	127	22	)	)	PUNCT
ijtc-1533	127	23	,	,	PUNCT
ijtc-1533	127	24	highlighting	highlight	VERB
ijtc-1533	127	25	how	how	SCONJ
ijtc-1533	127	26	graph	graph	NOUN
ijtc-1533	127	27	disclosures	disclosure	NOUN
ijtc-1533	127	28	distort	distort	VERB
ijtc-1533	127	29	users	user	NOUN
ijtc-1533	127	30	'	'	PART
ijtc-1533	127	31	views	view	NOUN
ijtc-1533	127	32	of	of	ADP
ijtc-1533	127	33	company	company	NOUN
ijtc-1533	127	34	performance	performance	NOUN
ijtc-1533	127	35	,	,	PUNCT
ijtc-1533	127	36	especially	especially	ADV
ijtc-1533	127	37	non	non	ADJ
ijtc-1533	127	38	-	-	ADJ
ijtc-1533	127	39	financial	financial	ADJ
ijtc-1533	127	40	ones	one	NOUN
ijtc-1533	127	41	.	.	PUNCT
ijtc-1533	128	1	these	these	DET
ijtc-1533	128	2	tactics	tactic	NOUN
ijtc-1533	128	3	are	be	AUX
ijtc-1533	128	4	part	part	NOUN
ijtc-1533	128	5	of	of	ADP
ijtc-1533	128	6	broader	broad	ADJ
ijtc-1533	128	7	"	"	PUNCT
ijtc-1533	128	8	legitimation	legitimation	NOUN
ijtc-1533	128	9	"	"	PUNCT
ijtc-1533	128	10	strategies	strategy	NOUN
ijtc-1533	128	11	that	that	PRON
ijtc-1533	128	12	organizations	organization	NOUN
ijtc-1533	128	13	use	use	VERB
ijtc-1533	128	14	to	to	PART
ijtc-1533	128	15	shape	shape	VERB
ijtc-1533	128	16	public	public	ADJ
ijtc-1533	128	17	perception	perception	NOUN
ijtc-1533	128	18	,	,	PUNCT
ijtc-1533	128	19	portraying	portray	VERB
ijtc-1533	128	20	a	a	DET
ijtc-1533	128	21	favorable	favorable	ADJ
ijtc-1533	128	22	image	image	NOUN
ijtc-1533	128	23	despite	despite	SCONJ
ijtc-1533	128	24	underlying	underlie	VERB
ijtc-1533	128	25	issues	issue	NOUN
ijtc-1533	128	26	(	(	PUNCT
ijtc-1533	128	27	bozzolan	bozzolan	NOUN
ijtc-1533	128	28	et	et	PROPN
ijtc-1533	128	29	al	al	PROPN
ijtc-1533	128	30	.	.	PROPN
ijtc-1533	128	31	,	,	PUNCT
ijtc-1533	128	32	2015	2015	NUM
ijtc-1533	128	33	)	)	PUNCT
ijtc-1533	128	34	.	.	PUNCT
ijtc-1533	129	1	leung	leung	PROPN
ijtc-1533	129	2	et	et	PROPN
ijtc-1533	129	3	al	al	PROPN
ijtc-1533	129	4	.	.	PROPN
ijtc-1533	130	1	(	(	PUNCT
ijtc-1533	130	2	2015	2015	NUM
ijtc-1533	130	3	)	)	PUNCT
ijtc-1533	130	4	also	also	ADV
ijtc-1533	130	5	noted	note	VERB
ijtc-1533	130	6	that	that	SCONJ
ijtc-1533	130	7	voluntary	voluntary	ADJ
ijtc-1533	130	8	narratives	narrative	NOUN
ijtc-1533	130	9	often	often	ADV
ijtc-1533	130	10	involve	involve	VERB
ijtc-1533	130	11	selective	selective	ADJ
ijtc-1533	130	12	reporting	reporting	NOUN
ijtc-1533	130	13	or	or	CCONJ
ijtc-1533	130	14	omission	omission	NOUN
ijtc-1533	130	15	of	of	ADP
ijtc-1533	130	16	information	information	NOUN
ijtc-1533	130	17	,	,	PUNCT
ijtc-1533	130	18	allowing	allow	VERB
ijtc-1533	130	19	managers	manager	NOUN
ijtc-1533	130	20	to	to	PART
ijtc-1533	130	21	manipulate	manipulate	VERB
ijtc-1533	130	22	stakeholders	stakeholder	NOUN
ijtc-1533	130	23	'	'	PART
ijtc-1533	130	24	views	view	NOUN
ijtc-1533	130	25	of	of	ADP
ijtc-1533	130	26	the	the	DET
ijtc-1533	130	27	organization	organization	NOUN
ijtc-1533	130	28	's	's	PART
ijtc-1533	130	29	financial	financial	ADJ
ijtc-1533	130	30	performance	performance	NOUN
ijtc-1533	130	31	and	and	CCONJ
ijtc-1533	130	32	prospects	prospect	NOUN
ijtc-1533	130	33	.	.	PUNCT
ijtc-1533	131	1	this	this	PRON
ijtc-1533	131	2	is	be	AUX
ijtc-1533	131	3	particularly	particularly	ADV
ijtc-1533	131	4	common	common	ADJ
ijtc-1533	131	5	in	in	ADP
ijtc-1533	131	6	underperforming	underperform	VERB
ijtc-1533	131	7	organizations	organization	NOUN
ijtc-1533	131	8	,	,	PUNCT
ijtc-1533	131	9	which	which	PRON
ijtc-1533	131	10	may	may	AUX
ijtc-1533	131	11	disclose	disclose	VERB
ijtc-1533	131	12	less	less	ADJ
ijtc-1533	131	13	information	information	NOUN
ijtc-1533	131	14	to	to	PART
ijtc-1533	131	15	conceal	conceal	VERB
ijtc-1533	131	16	poor	poor	ADJ
ijtc-1533	131	17	outcomes	outcome	NOUN
ijtc-1533	131	18	.	.	PUNCT
ijtc-1533	132	1	"	"	PUNCT
ijtc-1533	132	2	rhetorical	rhetorical	ADJ
ijtc-1533	132	3	manipulation	manipulation	NOUN
ijtc-1533	132	4	"	"	PUNCT
ijtc-1533	132	5	involves	involves	AUX
ijtc-1533	132	6	carefully	carefully	ADV
ijtc-1533	132	7	choosing	choose	VERB
ijtc-1533	132	8	language	language	NOUN
ijtc-1533	132	9	to	to	PART
ijtc-1533	132	10	present	present	VERB
ijtc-1533	132	11	a	a	DET
ijtc-1533	132	12	positive	positive	ADJ
ijtc-1533	132	13	image	image	NOUN
ijtc-1533	132	14	and	and	CCONJ
ijtc-1533	132	15	hide	hide	VERB
ijtc-1533	132	16	negative	negative	ADJ
ijtc-1533	132	17	performance	performance	NOUN
ijtc-1533	132	18	.	.	PUNCT
ijtc-1533	133	1	studies	study	NOUN
ijtc-1533	133	2	have	have	AUX
ijtc-1533	133	3	also	also	ADV
ijtc-1533	133	4	linked	link	VERB
ijtc-1533	133	5	impression	impression	NOUN
ijtc-1533	133	6	management	management	NOUN
ijtc-1533	133	7	to	to	ADP
ijtc-1533	133	8	specific	specific	ADJ
ijtc-1533	133	9	corporate	corporate	ADJ
ijtc-1533	133	10	governance	governance	NOUN
ijtc-1533	133	11	issues	issue	NOUN
ijtc-1533	133	12	.	.	PUNCT
ijtc-1533	134	1	for	for	ADP
ijtc-1533	134	2	example	example	NOUN
ijtc-1533	134	3	,	,	PUNCT
ijtc-1533	134	4	ben‐amar	ben‐amar	PROPN
ijtc-1533	134	5	et	et	NOUN
ijtc-1533	134	6	al	al	PROPN
ijtc-1533	134	7	.	.	PROPN
ijtc-1533	134	8	(	(	PUNCT
ijtc-1533	134	9	2022	2022	NUM
ijtc-1533	134	10	)	)	PUNCT
ijtc-1533	134	11	found	find	VERB
ijtc-1533	134	12	that	that	SCONJ
ijtc-1533	134	13	organizations	organization	NOUN
ijtc-1533	134	14	use	use	VERB
ijtc-1533	134	15	impression	impression	NOUN
ijtc-1533	134	16	management	management	NOUN
ijtc-1533	134	17	tactics	tactic	NOUN
ijtc-1533	134	18	to	to	PART
ijtc-1533	134	19	manipulate	manipulate	VERB
ijtc-1533	134	20	stakeholders	stakeholder	NOUN
ijtc-1533	134	21	'	'	PART
ijtc-1533	134	22	perceptions	perception	NOUN
ijtc-1533	134	23	of	of	ADP
ijtc-1533	134	24	board	board	NOUN
ijtc-1533	134	25	gender	gender	NOUN
ijtc-1533	134	26	diversity	diversity	NOUN
ijtc-1533	134	27	.	.	PUNCT
ijtc-1533	135	1	similarly	similarly	ADV
ijtc-1533	135	2	,	,	PUNCT
ijtc-1533	135	3	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	PROPN
ijtc-1533	135	4	impression	impression	NOUN
ijtc-1533	135	5	management	management	NOUN
ijtc-1533	135	6	analysis	analysis	NOUN
ijtc-1533	135	7	in	in	ADP
ijtc-1533	135	8	south	south	PROPN
ijtc-1533	135	9	african	african	PROPN
ijtc-1533	135	10	soe	soe	PROPN
ijtc-1533	135	11	’s	’s	PART
ijtc-1533	135	12	(	(	PUNCT
ijtc-1533	135	13	state	state	NOUN
ijtc-1533	135	14	in	in	ADP
ijtc-1533	135	15	full	full	ADJ
ijtc-1533	135	16	for	for	ADP
ijtc-1533	135	17	the	the	DET
ijtc-1533	135	18	first	first	ADJ
ijtc-1533	135	19	time	time	NOUN
ijtc-1533	135	20	)	)	PUNCT
ijtc-1533	135	21	annual	annual	ADJ
ijtc-1533	135	22	reports	report	NOUN
ijtc-1533	135	23	:	:	PUNCT
ijtc-1533	135	24	a	a	DET
ijtc-1533	135	25	signaling	signal	VERB
ijtc-1533	135	26	theory	theory	NOUN
ijtc-1533	135	27	approach	approach	NOUN
ijtc-1533	135	28	ngcizela	ngcizela	ADP
ijtc-1533	135	29	,	,	PUNCT
ijtc-1533	135	30	phesa	phesa	NOUN
ijtc-1533	135	31	,	,	PUNCT
ijtc-1533	135	32	and	and	CCONJ
ijtc-1533	135	33	arulanandam	arulanandam	NOUN
ijtc-1533	135	34	813	813	NUM
ijtc-1533	135	35	|	|	ADV
ijtc-1533	135	36	ilomata	ilomata	NOUN
ijtc-1533	135	37	international	international	ADJ
ijtc-1533	135	38	journal	journal	NOUN
ijtc-1533	135	39	of	of	ADP
ijtc-1533	135	40	tax	tax	PROPN
ijtc-1533	135	41	&	&	CCONJ
ijtc-1533	135	42	accounting	accounting	PROPN
ijtc-1533	135	43	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1533	135	44	moreno	moreno	PROPN
ijtc-1533	135	45	et	et	PROPN
ijtc-1533	135	46	al	al	PROPN
ijtc-1533	135	47	.	.	PROPN
ijtc-1533	136	1	(	(	PUNCT
ijtc-1533	136	2	2019	2019	NUM
ijtc-1533	136	3	)	)	PUNCT
ijtc-1533	136	4	and	and	CCONJ
ijtc-1533	136	5	nel	nel	PROPN
ijtc-1533	136	6	et	et	PROPN
ijtc-1533	136	7	al	al	PROPN
ijtc-1533	136	8	.	.	PROPN
ijtc-1533	137	1	(	(	PUNCT
ijtc-1533	137	2	2022	2022	NUM
ijtc-1533	137	3	)	)	PUNCT
ijtc-1533	137	4	observed	observe	VERB
ijtc-1533	137	5	that	that	SCONJ
ijtc-1533	137	6	impression	impression	NOUN
ijtc-1533	137	7	management	management	NOUN
ijtc-1533	137	8	is	be	AUX
ijtc-1533	137	9	evident	evident	ADJ
ijtc-1533	137	10	in	in	ADP
ijtc-1533	137	11	the	the	DET
ijtc-1533	137	12	optimistic	optimistic	ADJ
ijtc-1533	137	13	language	language	NOUN
ijtc-1533	137	14	used	use	VERB
ijtc-1533	137	15	in	in	ADP
ijtc-1533	137	16	chairperson	chairperson	NOUN
ijtc-1533	137	17	’s	’s	PART
ijtc-1533	137	18	and	and	CCONJ
ijtc-1533	137	19	ceo	ceo	NOUN
ijtc-1533	137	20	reports	report	NOUN
ijtc-1533	137	21	,	,	PUNCT
ijtc-1533	137	22	influencing	influence	VERB
ijtc-1533	137	23	stakeholders	stakeholder	NOUN
ijtc-1533	137	24	'	'	PART
ijtc-1533	137	25	perceptions	perception	NOUN
ijtc-1533	137	26	of	of	ADP
ijtc-1533	137	27	future	future	ADJ
ijtc-1533	137	28	performance	performance	NOUN
ijtc-1533	137	29	.	.	PUNCT
ijtc-1533	138	1	in	in	ADP
ijtc-1533	138	2	conclusion	conclusion	NOUN
ijtc-1533	138	3	,	,	PUNCT
ijtc-1533	138	4	organizations	organization	NOUN
ijtc-1533	138	5	use	use	VERB
ijtc-1533	138	6	impression	impression	NOUN
ijtc-1533	138	7	management	management	NOUN
ijtc-1533	138	8	strategies	strategy	NOUN
ijtc-1533	138	9	in	in	ADP
ijtc-1533	138	10	corporate	corporate	ADJ
ijtc-1533	138	11	reporting	reporting	NOUN
ijtc-1533	138	12	to	to	PART
ijtc-1533	138	13	enhance	enhance	VERB
ijtc-1533	138	14	their	their	PRON
ijtc-1533	138	15	image	image	NOUN
ijtc-1533	138	16	and	and	CCONJ
ijtc-1533	138	17	influence	influence	NOUN
ijtc-1533	138	18	stakeholder	stakeholder	NOUN
ijtc-1533	138	19	perceptions	perception	NOUN
ijtc-1533	138	20	,	,	PUNCT
ijtc-1533	138	21	often	often	ADV
ijtc-1533	138	22	through	through	ADP
ijtc-1533	138	23	selective	selective	ADJ
ijtc-1533	138	24	disclosures	disclosure	NOUN
ijtc-1533	138	25	and	and	CCONJ
ijtc-1533	138	26	rhetorical	rhetorical	ADJ
ijtc-1533	138	27	manipulation	manipulation	NOUN
ijtc-1533	138	28	of	of	ADP
ijtc-1533	138	29	language	language	NOUN
ijtc-1533	138	30	.	.	PUNCT
ijtc-1533	139	1	these	these	DET
ijtc-1533	139	2	tactics	tactic	NOUN
ijtc-1533	139	3	can	can	AUX
ijtc-1533	139	4	mask	mask	VERB
ijtc-1533	139	5	negative	negative	ADJ
ijtc-1533	139	6	performance	performance	NOUN
ijtc-1533	139	7	and	and	CCONJ
ijtc-1533	139	8	promote	promote	VERB
ijtc-1533	139	9	a	a	DET
ijtc-1533	139	10	more	more	ADV
ijtc-1533	139	11	favorable	favorable	ADJ
ijtc-1533	139	12	view	view	NOUN
ijtc-1533	139	13	of	of	ADP
ijtc-1533	139	14	the	the	DET
ijtc-1533	139	15	organization	organization	NOUN
ijtc-1533	139	16	’s	’s	PART
ijtc-1533	139	17	outcomes	outcome	NOUN
ijtc-1533	139	18	(	(	PUNCT
ijtc-1533	139	19	jaafar	jaafar	ADV
ijtc-1533	139	20	et	et	PROPN
ijtc-1533	139	21	al	al	PROPN
ijtc-1533	139	22	.	.	PROPN
ijtc-1533	139	23	,	,	PUNCT
ijtc-1533	139	24	2018	2018	NUM
ijtc-1533	139	25	;	;	PUNCT
ijtc-1533	139	26	mahboub	mahboub	PROPN
ijtc-1533	139	27	et	et	PROPN
ijtc-1533	139	28	al	al	PROPN
ijtc-1533	139	29	.	.	PROPN
ijtc-1533	139	30	,	,	PUNCT
ijtc-1533	139	31	2016	2016	NUM
ijtc-1533	139	32	)	)	PUNCT
ijtc-1533	139	33	.	.	PUNCT
ijtc-1533	140	1	impression	impression	NOUN
ijtc-1533	140	2	management	management	NOUN
ijtc-1533	140	3	in	in	ADP
ijtc-1533	140	4	chairperson	chairperson	NOUN
ijtc-1533	140	5	’s	’s	PART
ijtc-1533	140	6	report	report	NOUN
ijtc-1533	140	7	the	the	DET
ijtc-1533	140	8	chairperson	chairperson	NOUN
ijtc-1533	140	9	’s	’s	PART
ijtc-1533	140	10	report	report	NOUN
ijtc-1533	140	11	is	be	AUX
ijtc-1533	140	12	a	a	DET
ijtc-1533	140	13	key	key	ADJ
ijtc-1533	140	14	component	component	NOUN
ijtc-1533	140	15	of	of	ADP
ijtc-1533	140	16	the	the	DET
ijtc-1533	140	17	annual	annual	ADJ
ijtc-1533	140	18	report	report	NOUN
ijtc-1533	140	19	that	that	SCONJ
ijtc-1533	140	20	investors	investor	NOUN
ijtc-1533	140	21	often	often	ADV
ijtc-1533	140	22	scrutinize	scrutinize	VERB
ijtc-1533	140	23	(	(	PUNCT
ijtc-1533	140	24	clatworthy	clatworthy	PROPN
ijtc-1533	140	25	&	&	CCONJ
ijtc-1533	140	26	jones	jones	PROPN
ijtc-1533	140	27	,	,	PUNCT
ijtc-1533	140	28	2006	2006	NUM
ijtc-1533	140	29	)	)	PUNCT
ijtc-1533	140	30	.	.	PUNCT
ijtc-1533	141	1	scholars	scholar	NOUN
ijtc-1533	141	2	have	have	AUX
ijtc-1533	141	3	explored	explore	VERB
ijtc-1533	141	4	the	the	DET
ijtc-1533	141	5	vulnerability	vulnerability	NOUN
ijtc-1533	141	6	of	of	ADP
ijtc-1533	141	7	this	this	DET
ijtc-1533	141	8	report	report	NOUN
ijtc-1533	141	9	to	to	ADP
ijtc-1533	141	10	impression	impression	NOUN
ijtc-1533	141	11	management	management	NOUN
ijtc-1533	141	12	practices	practice	NOUN
ijtc-1533	141	13	,	,	PUNCT
ijtc-1533	141	14	especially	especially	ADV
ijtc-1533	141	15	in	in	ADP
ijtc-1533	141	16	how	how	SCONJ
ijtc-1533	141	17	management	management	NOUN
ijtc-1533	141	18	may	may	AUX
ijtc-1533	141	19	manipulate	manipulate	VERB
ijtc-1533	141	20	stakeholders	stakeholder	NOUN
ijtc-1533	141	21	'	'	PART
ijtc-1533	141	22	perceptions	perception	NOUN
ijtc-1533	141	23	of	of	ADP
ijtc-1533	141	24	the	the	DET
ijtc-1533	141	25	company	company	NOUN
ijtc-1533	141	26	's	's	PART
ijtc-1533	141	27	performance	performance	NOUN
ijtc-1533	141	28	.	.	PUNCT
ijtc-1533	142	1	oliveira	oliveira	PROPN
ijtc-1533	142	2	et	et	PROPN
ijtc-1533	142	3	al	al	PROPN
ijtc-1533	142	4	.	.	PROPN
ijtc-1533	143	1	(	(	PUNCT
ijtc-1533	143	2	2016	2016	NUM
ijtc-1533	143	3	)	)	PUNCT
ijtc-1533	143	4	studied	study	VERB
ijtc-1533	143	5	impression	impression	NOUN
ijtc-1533	143	6	management	management	NOUN
ijtc-1533	143	7	in	in	ADP
ijtc-1533	143	8	chairperson	chairperson	NOUN
ijtc-1533	143	9	’s	’s	PART
ijtc-1533	143	10	reports	report	NOUN
ijtc-1533	143	11	,	,	PUNCT
ijtc-1533	143	12	finding	find	VERB
ijtc-1533	143	13	that	that	SCONJ
ijtc-1533	143	14	while	while	SCONJ
ijtc-1533	143	15	there	there	PRON
ijtc-1533	143	16	was	be	VERB
ijtc-1533	143	17	no	no	DET
ijtc-1533	143	18	direct	direct	ADJ
ijtc-1533	143	19	correlation	correlation	NOUN
ijtc-1533	143	20	between	between	ADP
ijtc-1533	143	21	company	company	NOUN
ijtc-1533	143	22	performance	performance	NOUN
ijtc-1533	143	23	and	and	CCONJ
ijtc-1533	143	24	impression	impression	NOUN
ijtc-1533	143	25	management	management	NOUN
ijtc-1533	143	26	tactics	tactic	NOUN
ijtc-1533	143	27	,	,	PUNCT
ijtc-1533	143	28	managers	manager	NOUN
ijtc-1533	143	29	of	of	ADP
ijtc-1533	143	30	larger	large	ADJ
ijtc-1533	143	31	corporations	corporation	NOUN
ijtc-1533	143	32	tended	tend	VERB
ijtc-1533	143	33	to	to	PART
ijtc-1533	143	34	present	present	VERB
ijtc-1533	143	35	the	the	DET
ijtc-1533	143	36	company	company	NOUN
ijtc-1533	143	37	more	more	ADV
ijtc-1533	143	38	favorably	favorably	ADV
ijtc-1533	143	39	using	use	VERB
ijtc-1533	143	40	high	high	ADJ
ijtc-1533	143	41	levels	level	NOUN
ijtc-1533	143	42	of	of	ADP
ijtc-1533	143	43	verbatim	verbatim	ADJ
ijtc-1533	143	44	language	language	NOUN
ijtc-1533	143	45	.	.	PUNCT
ijtc-1533	144	1	supporting	support	VERB
ijtc-1533	144	2	this	this	DET
ijtc-1533	144	3	view	view	NOUN
ijtc-1533	144	4	,	,	PUNCT
ijtc-1533	144	5	clatworthy	clatworthy	ADJ
ijtc-1533	144	6	and	and	CCONJ
ijtc-1533	144	7	jones	jones	PROPN
ijtc-1533	144	8	(	(	PUNCT
ijtc-1533	144	9	2006	2006	NUM
ijtc-1533	144	10	)	)	PUNCT
ijtc-1533	144	11	assessed	assess	VERB
ijtc-1533	144	12	the	the	DET
ijtc-1533	144	13	relationship	relationship	NOUN
ijtc-1533	144	14	between	between	ADP
ijtc-1533	144	15	company	company	NOUN
ijtc-1533	144	16	performance	performance	NOUN
ijtc-1533	144	17	and	and	CCONJ
ijtc-1533	144	18	textual	textual	ADJ
ijtc-1533	144	19	characteristics	characteristic	NOUN
ijtc-1533	144	20	in	in	ADP
ijtc-1533	144	21	chairperson	chairperson	NOUN
ijtc-1533	144	22	’s	’s	PART
ijtc-1533	144	23	reports	report	NOUN
ijtc-1533	144	24	.	.	PUNCT
ijtc-1533	145	1	they	they	PRON
ijtc-1533	145	2	concluded	conclude	VERB
ijtc-1533	145	3	that	that	SCONJ
ijtc-1533	145	4	these	these	DET
ijtc-1533	145	5	reports	report	NOUN
ijtc-1533	145	6	are	be	AUX
ijtc-1533	145	7	highly	highly	ADV
ijtc-1533	145	8	susceptible	susceptible	ADJ
ijtc-1533	145	9	to	to	ADP
ijtc-1533	145	10	impression	impression	NOUN
ijtc-1533	145	11	management	management	NOUN
ijtc-1533	145	12	,	,	PUNCT
ijtc-1533	145	13	with	with	ADP
ijtc-1533	145	14	management	management	NOUN
ijtc-1533	145	15	of	of	ADP
ijtc-1533	145	16	profitable	profitable	ADJ
ijtc-1533	145	17	companies	company	NOUN
ijtc-1533	145	18	often	often	ADV
ijtc-1533	145	19	taking	take	VERB
ijtc-1533	145	20	credit	credit	NOUN
ijtc-1533	145	21	for	for	ADP
ijtc-1533	145	22	success	success	NOUN
ijtc-1533	145	23	.	.	PUNCT
ijtc-1533	146	1	in	in	ADP
ijtc-1533	146	2	contrast	contrast	NOUN
ijtc-1533	146	3	,	,	PUNCT
ijtc-1533	146	4	underperforming	underperform	VERB
ijtc-1533	146	5	companies	company	NOUN
ijtc-1533	146	6	disclosed	disclose	VERB
ijtc-1533	146	7	less	less	ADJ
ijtc-1533	146	8	quantitative	quantitative	ADJ
ijtc-1533	146	9	information	information	NOUN
ijtc-1533	146	10	and	and	CCONJ
ijtc-1533	146	11	focused	focus	VERB
ijtc-1533	146	12	more	more	ADV
ijtc-1533	146	13	on	on	ADP
ijtc-1533	146	14	prospects	prospect	NOUN
ijtc-1533	146	15	than	than	ADP
ijtc-1533	146	16	past	past	ADJ
ijtc-1533	146	17	performance	performance	NOUN
ijtc-1533	146	18	.	.	PUNCT
ijtc-1533	147	1	however	however	ADV
ijtc-1533	147	2	,	,	PUNCT
ijtc-1533	147	3	it	it	PRON
ijtc-1533	147	4	remained	remain	VERB
ijtc-1533	147	5	unclear	unclear	ADJ
ijtc-1533	147	6	whether	whether	SCONJ
ijtc-1533	147	7	these	these	DET
ijtc-1533	147	8	impression	impression	NOUN
ijtc-1533	147	9	management	management	NOUN
ijtc-1533	147	10	tactics	tactic	NOUN
ijtc-1533	147	11	were	be	AUX
ijtc-1533	147	12	intentional	intentional	ADJ
ijtc-1533	147	13	.	.	PUNCT
ijtc-1533	148	1	similar	similar	ADJ
ijtc-1533	148	2	findings	finding	NOUN
ijtc-1533	148	3	were	be	AUX
ijtc-1533	148	4	reported	report	VERB
ijtc-1533	148	5	by	by	ADP
ijtc-1533	148	6	cen	cen	PROPN
ijtc-1533	148	7	and	and	CCONJ
ijtc-1533	148	8	cai	cai	PROPN
ijtc-1533	148	9	(	(	PUNCT
ijtc-1533	148	10	2013	2013	NUM
ijtc-1533	148	11	)	)	PUNCT
ijtc-1533	148	12	in	in	ADP
ijtc-1533	148	13	their	their	PRON
ijtc-1533	148	14	study	study	NOUN
ijtc-1533	148	15	of	of	ADP
ijtc-1533	148	16	chinese	chinese	ADJ
ijtc-1533	148	17	companies	company	NOUN
ijtc-1533	148	18	.	.	PUNCT
ijtc-1533	149	1	phesa	phesa	NOUN
ijtc-1533	149	2	et	et	PROPN
ijtc-1533	149	3	al	al	PROPN
ijtc-1533	149	4	.	.	PROPN
ijtc-1533	150	1	(	(	PUNCT
ijtc-1533	150	2	2023	2023	NUM
ijtc-1533	150	3	)	)	PUNCT
ijtc-1533	150	4	used	use	VERB
ijtc-1533	150	5	stakeholder	stakeholder	NOUN
ijtc-1533	150	6	theory	theory	NOUN
ijtc-1533	150	7	to	to	PART
ijtc-1533	150	8	examine	examine	VERB
ijtc-1533	150	9	impression	impression	NOUN
ijtc-1533	150	10	management	management	NOUN
ijtc-1533	150	11	in	in	ADP
ijtc-1533	150	12	the	the	DET
ijtc-1533	150	13	chairperson	chairperson	NOUN
ijtc-1533	150	14	’s	’s	PART
ijtc-1533	150	15	reports	report	NOUN
ijtc-1533	150	16	of	of	ADP
ijtc-1533	150	17	jse	jse	PROPN
ijtc-1533	150	18	delisted	delist	VERB
ijtc-1533	150	19	companies	company	NOUN
ijtc-1533	150	20	.	.	PUNCT
ijtc-1533	151	1	they	they	PRON
ijtc-1533	151	2	identified	identify	VERB
ijtc-1533	151	3	tactics	tactic	NOUN
ijtc-1533	151	4	such	such	ADJ
ijtc-1533	151	5	as	as	ADP
ijtc-1533	151	6	passive	passive	ADJ
ijtc-1533	151	7	voice	voice	NOUN
ijtc-1533	151	8	,	,	PUNCT
ijtc-1533	151	9	self	self	NOUN
ijtc-1533	151	10	-	-	PUNCT
ijtc-1533	151	11	proclamation	proclamation	NOUN
ijtc-1533	151	12	,	,	PUNCT
ijtc-1533	151	13	and	and	CCONJ
ijtc-1533	151	14	report	report	VERB
ijtc-1533	151	15	length	length	NOUN
ijtc-1533	151	16	.	.	PUNCT
ijtc-1533	152	1	their	their	PRON
ijtc-1533	152	2	study	study	NOUN
ijtc-1533	152	3	found	find	VERB
ijtc-1533	152	4	that	that	SCONJ
ijtc-1533	152	5	delisted	delist	VERB
ijtc-1533	152	6	companies	company	NOUN
ijtc-1533	152	7	,	,	PUNCT
ijtc-1533	152	8	particularly	particularly	ADV
ijtc-1533	152	9	those	those	PRON
ijtc-1533	152	10	that	that	PRON
ijtc-1533	152	11	had	have	AUX
ijtc-1533	152	12	performed	perform	VERB
ijtc-1533	152	13	poorly	poorly	ADV
ijtc-1533	152	14	,	,	PUNCT
ijtc-1533	152	15	used	use	VERB
ijtc-1533	152	16	impression	impression	NOUN
ijtc-1533	152	17	management	management	NOUN
ijtc-1533	152	18	tactics	tactic	NOUN
ijtc-1533	152	19	more	more	ADV
ijtc-1533	152	20	frequently	frequently	ADV
ijtc-1533	152	21	in	in	ADP
ijtc-1533	152	22	their	their	PRON
ijtc-1533	152	23	chairperson	chairperson	NOUN
ijtc-1533	152	24	’s	’s	PART
ijtc-1533	152	25	reports	report	NOUN
ijtc-1533	152	26	before	before	ADP
ijtc-1533	152	27	delisting	delist	VERB
ijtc-1533	152	28	,	,	PUNCT
ijtc-1533	152	29	signaling	signal	VERB
ijtc-1533	152	30	a	a	DET
ijtc-1533	152	31	higher	high	ADJ
ijtc-1533	152	32	reliance	reliance	NOUN
ijtc-1533	152	33	on	on	ADP
ijtc-1533	152	34	these	these	DET
ijtc-1533	152	35	strategies	strategy	NOUN
ijtc-1533	152	36	in	in	ADP
ijtc-1533	152	37	underperforming	underperform	VERB
ijtc-1533	152	38	companies	company	NOUN
ijtc-1533	152	39	.	.	PUNCT
ijtc-1533	153	1	overall	overall	ADV
ijtc-1533	153	2	,	,	PUNCT
ijtc-1533	153	3	these	these	DET
ijtc-1533	153	4	studies	study	NOUN
ijtc-1533	153	5	highlight	highlight	VERB
ijtc-1533	153	6	that	that	SCONJ
ijtc-1533	153	7	the	the	DET
ijtc-1533	153	8	chairperson	chairperson	NOUN
ijtc-1533	153	9	's	's	PART
ijtc-1533	153	10	report	report	NOUN
ijtc-1533	153	11	is	be	AUX
ijtc-1533	153	12	a	a	DET
ijtc-1533	153	13	key	key	ADJ
ijtc-1533	153	14	tool	tool	NOUN
ijtc-1533	153	15	for	for	ADP
ijtc-1533	153	16	impression	impression	NOUN
ijtc-1533	153	17	management	management	NOUN
ijtc-1533	153	18	,	,	PUNCT
ijtc-1533	153	19	with	with	ADP
ijtc-1533	153	20	management	management	NOUN
ijtc-1533	153	21	often	often	ADV
ijtc-1533	153	22	using	use	VERB
ijtc-1533	153	23	it	it	PRON
ijtc-1533	153	24	to	to	PART
ijtc-1533	153	25	shape	shape	VERB
ijtc-1533	153	26	stakeholders	stakeholder	NOUN
ijtc-1533	153	27	'	'	PART
ijtc-1533	153	28	perceptions	perception	NOUN
ijtc-1533	153	29	,	,	PUNCT
ijtc-1533	153	30	especially	especially	ADV
ijtc-1533	153	31	when	when	SCONJ
ijtc-1533	153	32	company	company	NOUN
ijtc-1533	153	33	performance	performance	NOUN
ijtc-1533	153	34	is	be	AUX
ijtc-1533	153	35	weak	weak	ADJ
ijtc-1533	153	36	.	.	PUNCT
ijtc-1533	154	1	based	base	VERB
ijtc-1533	154	2	in	in	ADP
ijtc-1533	154	3	literature	literature	NOUN
ijtc-1533	154	4	,	,	PUNCT
ijtc-1533	154	5	the	the	DET
ijtc-1533	154	6	following	follow	VERB
ijtc-1533	154	7	null	null	ADJ
ijtc-1533	154	8	hypothesis	hypothesis	NOUN
ijtc-1533	154	9	is	be	AUX
ijtc-1533	154	10	developed	develop	VERB
ijtc-1533	154	11	:	:	PUNCT
ijtc-1533	154	12	h₀	h₀	NOUN
ijtc-1533	154	13	:	:	PUNCT
ijtc-1533	154	14	there	there	PRON
ijtc-1533	154	15	is	be	VERB
ijtc-1533	154	16	no	no	DET
ijtc-1533	154	17	significant	significant	ADJ
ijtc-1533	154	18	difference	difference	NOUN
ijtc-1533	154	19	in	in	ADP
ijtc-1533	154	20	the	the	DET
ijtc-1533	154	21	textual	textual	ADJ
ijtc-1533	154	22	characteristics	characteristic	NOUN
ijtc-1533	154	23	of	of	ADP
ijtc-1533	154	24	the	the	DET
ijtc-1533	154	25	chairperson	chairperson	NOUN
ijtc-1533	154	26	’s	’s	PART
ijtc-1533	154	27	report	report	NOUN
ijtc-1533	154	28	between	between	ADP
ijtc-1533	154	29	profitable	profitable	ADJ
ijtc-1533	154	30	and	and	CCONJ
ijtc-1533	154	31	non	non	ADJ
ijtc-1533	154	32	-	-	ADJ
ijtc-1533	154	33	profitable	profitable	ADJ
ijtc-1533	154	34	state	state	NOUN
ijtc-1533	154	35	-	-	PUNCT
ijtc-1533	154	36	owned	own	VERB
ijtc-1533	154	37	enterprises	enterprise	NOUN
ijtc-1533	154	38	listed	list	VERB
ijtc-1533	154	39	under	under	ADP
ijtc-1533	154	40	schedule	schedule	NOUN
ijtc-1533	154	41	2	2	NUM
ijtc-1533	154	42	of	of	ADP
ijtc-1533	154	43	the	the	DET
ijtc-1533	154	44	pfma	pfma	NOUN
ijtc-1533	154	45	.	.	PUNCT
ijtc-1533	155	1	to	to	PART
ijtc-1533	155	2	fulfil	fulfil	VERB
ijtc-1533	155	3	this	this	DET
ijtc-1533	155	4	hypothesis	hypothesis	NOUN
ijtc-1533	155	5	,	,	PUNCT
ijtc-1533	155	6	we	we	PRON
ijtc-1533	155	7	developed	develop	VERB
ijtc-1533	155	8	the	the	DET
ijtc-1533	155	9	following	follow	VERB
ijtc-1533	155	10	sub	sub	NOUN
ijtc-1533	155	11	-	-	NOUN
ijtc-1533	155	12	hypothesis	hypothesis	NOUN
ijtc-1533	155	13	:	:	PUNCT
ijtc-1533	156	1	h₁.1	h₁.1	X
ijtc-1533	156	2	:	:	PUNCT
ijtc-1533	156	3	the	the	DET
ijtc-1533	156	4	length	length	NOUN
ijtc-1533	156	5	of	of	ADP
ijtc-1533	156	6	the	the	DET
ijtc-1533	156	7	chairperson	chairperson	NOUN
ijtc-1533	156	8	's	's	PART
ijtc-1533	156	9	report	report	NOUN
ijtc-1533	156	10	will	will	AUX
ijtc-1533	156	11	be	be	AUX
ijtc-1533	156	12	the	the	DET
ijtc-1533	156	13	same	same	ADJ
ijtc-1533	156	14	for	for	ADP
ijtc-1533	156	15	both	both	CCONJ
ijtc-1533	156	16	profitable	profitable	ADJ
ijtc-1533	156	17	and	and	CCONJ
ijtc-1533	156	18	non	non	ADJ
ijtc-1533	156	19	-	-	ADJ
ijtc-1533	156	20	profitable	profitable	ADJ
ijtc-1533	156	21	soes	soe	NOUN
ijtc-1533	156	22	.	.	PUNCT
ijtc-1533	157	1	length	length	NOUN
ijtc-1533	157	2	of	of	ADP
ijtc-1533	157	3	chairperson	chairperson	NOUN
ijtc-1533	157	4	’s	’s	PART
ijtc-1533	157	5	report	report	NOUN
ijtc-1533	157	6	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	X
ijtc-1533	157	7	impression	impression	NOUN
ijtc-1533	157	8	management	management	NOUN
ijtc-1533	157	9	analysis	analysis	NOUN
ijtc-1533	157	10	in	in	ADP
ijtc-1533	157	11	south	south	PROPN
ijtc-1533	157	12	african	african	PROPN
ijtc-1533	157	13	soe	soe	PROPN
ijtc-1533	157	14	’s	’s	PART
ijtc-1533	157	15	(	(	PUNCT
ijtc-1533	157	16	state	state	NOUN
ijtc-1533	157	17	in	in	ADP
ijtc-1533	157	18	full	full	ADJ
ijtc-1533	157	19	for	for	ADP
ijtc-1533	157	20	the	the	DET
ijtc-1533	157	21	first	first	ADJ
ijtc-1533	157	22	time	time	NOUN
ijtc-1533	157	23	)	)	PUNCT
ijtc-1533	157	24	annual	annual	ADJ
ijtc-1533	157	25	reports	report	NOUN
ijtc-1533	157	26	:	:	PUNCT
ijtc-1533	157	27	a	a	DET
ijtc-1533	157	28	signaling	signal	VERB
ijtc-1533	157	29	theory	theory	NOUN
ijtc-1533	157	30	approach	approach	NOUN
ijtc-1533	157	31	ngcizela	ngcizela	ADP
ijtc-1533	157	32	,	,	PUNCT
ijtc-1533	157	33	phesa	phesa	NOUN
ijtc-1533	157	34	,	,	PUNCT
ijtc-1533	157	35	and	and	CCONJ
ijtc-1533	157	36	arulanandam	arulanandam	NOUN
ijtc-1533	157	37	814	814	NUM
ijtc-1533	157	38	|	|	ADV
ijtc-1533	157	39	ilomata	ilomata	NOUN
ijtc-1533	157	40	international	international	ADJ
ijtc-1533	157	41	journal	journal	NOUN
ijtc-1533	157	42	of	of	ADP
ijtc-1533	157	43	tax	tax	PROPN
ijtc-1533	157	44	&	&	CCONJ
ijtc-1533	157	45	accounting	account	VERB
ijtc-1533	157	46	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1533	157	47	existing	exist	VERB
ijtc-1533	157	48	literature	literature	NOUN
ijtc-1533	157	49	has	have	AUX
ijtc-1533	157	50	explored	explore	VERB
ijtc-1533	157	51	the	the	DET
ijtc-1533	157	52	length	length	NOUN
ijtc-1533	157	53	of	of	ADP
ijtc-1533	157	54	the	the	DET
ijtc-1533	157	55	chairperson	chairperson	NOUN
ijtc-1533	157	56	’s	’s	PART
ijtc-1533	157	57	report	report	NOUN
ijtc-1533	157	58	using	use	VERB
ijtc-1533	157	59	two	two	NUM
ijtc-1533	157	60	key	key	ADJ
ijtc-1533	157	61	variables	variable	NOUN
ijtc-1533	157	62	:	:	PUNCT
ijtc-1533	157	63	page	page	NOUN
ijtc-1533	157	64	numbers	number	NOUN
ijtc-1533	157	65	and	and	CCONJ
ijtc-1533	157	66	word	word	NOUN
ijtc-1533	157	67	count	count	NOUN
ijtc-1533	157	68	(	(	PUNCT
ijtc-1533	157	69	clatworthy	clatworthy	PROPN
ijtc-1533	157	70	&	&	CCONJ
ijtc-1533	157	71	jones	jones	PROPN
ijtc-1533	157	72	,	,	PUNCT
ijtc-1533	157	73	2006	2006	NUM
ijtc-1533	157	74	;	;	PUNCT
ijtc-1533	157	75	moola	moola	PROPN
ijtc-1533	157	76	,	,	PUNCT
ijtc-1533	157	77	2016	2016	NUM
ijtc-1533	157	78	;	;	PUNCT
ijtc-1533	157	79	phesa	phesa	NOUN
ijtc-1533	157	80	,	,	PUNCT
ijtc-1533	157	81	2021	2021	NUM
ijtc-1533	157	82	;	;	PUNCT
ijtc-1533	157	83	yasseen	yasseen	PROPN
ijtc-1533	157	84	et	et	PROPN
ijtc-1533	157	85	al	al	PROPN
ijtc-1533	157	86	.	.	PROPN
ijtc-1533	157	87	,	,	PUNCT
ijtc-1533	157	88	2017	2017	NUM
ijtc-1533	157	89	)	)	PUNCT
ijtc-1533	157	90	.	.	PUNCT
ijtc-1533	158	1	these	these	DET
ijtc-1533	158	2	studies	study	NOUN
ijtc-1533	158	3	compared	compare	VERB
ijtc-1533	158	4	the	the	DET
ijtc-1533	158	5	length	length	NOUN
ijtc-1533	158	6	of	of	ADP
ijtc-1533	158	7	chairperson	chairperson	NOUN
ijtc-1533	158	8	’s	’s	PART
ijtc-1533	158	9	reports	report	NOUN
ijtc-1533	158	10	between	between	ADP
ijtc-1533	158	11	profitable	profitable	ADJ
ijtc-1533	158	12	and	and	CCONJ
ijtc-1533	158	13	nonprofitable	nonprofitable	ADJ
ijtc-1533	158	14	organizations	organization	NOUN
ijtc-1533	158	15	.	.	PUNCT
ijtc-1533	159	1	the	the	DET
ijtc-1533	159	2	findings	finding	NOUN
ijtc-1533	159	3	generally	generally	ADV
ijtc-1533	159	4	showed	show	VERB
ijtc-1533	159	5	that	that	SCONJ
ijtc-1533	159	6	reports	report	NOUN
ijtc-1533	159	7	from	from	ADP
ijtc-1533	159	8	non	non	ADJ
ijtc-1533	159	9	-	-	ADJ
ijtc-1533	159	10	profitable	profitable	ADJ
ijtc-1533	159	11	organizations	organization	NOUN
ijtc-1533	159	12	were	be	AUX
ijtc-1533	159	13	slightly	slightly	ADV
ijtc-1533	159	14	shorter	short	ADJ
ijtc-1533	159	15	than	than	ADP
ijtc-1533	159	16	those	those	PRON
ijtc-1533	159	17	from	from	ADP
ijtc-1533	159	18	profitable	profitable	ADJ
ijtc-1533	159	19	ones	one	NOUN
ijtc-1533	159	20	.	.	PUNCT
ijtc-1533	160	1	however	however	ADV
ijtc-1533	160	2	,	,	PUNCT
ijtc-1533	160	3	when	when	SCONJ
ijtc-1533	160	4	comparing	compare	VERB
ijtc-1533	160	5	extremely	extremely	ADV
ijtc-1533	160	6	profitable	profitable	ADJ
ijtc-1533	160	7	organizations	organization	NOUN
ijtc-1533	160	8	with	with	ADP
ijtc-1533	160	9	extremely	extremely	ADV
ijtc-1533	160	10	non	non	ADJ
ijtc-1533	160	11	-	-	ADJ
ijtc-1533	160	12	profitable	profitable	ADJ
ijtc-1533	160	13	ones	one	NOUN
ijtc-1533	160	14	,	,	PUNCT
ijtc-1533	160	15	the	the	DET
ijtc-1533	160	16	results	result	NOUN
ijtc-1533	160	17	revealed	reveal	VERB
ijtc-1533	160	18	the	the	DET
ijtc-1533	160	19	opposite	opposite	ADJ
ijtc-1533	160	20	pattern	pattern	NOUN
ijtc-1533	160	21	:	:	PUNCT
ijtc-1533	160	22	extremely	extremely	ADV
ijtc-1533	160	23	non	non	ADJ
ijtc-1533	160	24	-	-	ADJ
ijtc-1533	160	25	profitable	profitable	ADJ
ijtc-1533	160	26	companies	company	NOUN
ijtc-1533	160	27	tended	tend	VERB
ijtc-1533	160	28	to	to	PART
ijtc-1533	160	29	have	have	VERB
ijtc-1533	160	30	longer	long	ADJ
ijtc-1533	160	31	reports	report	NOUN
ijtc-1533	160	32	,	,	PUNCT
ijtc-1533	160	33	though	though	SCONJ
ijtc-1533	160	34	the	the	DET
ijtc-1533	160	35	difference	difference	NOUN
ijtc-1533	160	36	in	in	ADP
ijtc-1533	160	37	word	word	NOUN
ijtc-1533	160	38	count	count	NOUN
ijtc-1533	160	39	was	be	AUX
ijtc-1533	160	40	marginal	marginal	ADJ
ijtc-1533	160	41	.	.	PUNCT
ijtc-1533	161	1	the	the	DET
ijtc-1533	161	2	following	follow	VERB
ijtc-1533	161	3	hypothesis	hypothesis	NOUN
ijtc-1533	161	4	is	be	AUX
ijtc-1533	161	5	developed	develop	VERB
ijtc-1533	161	6	:	:	PUNCT
ijtc-1533	161	7	h₁.2	h₁.2	X
ijtc-1533	161	8	:	:	PUNCT
ijtc-1533	161	9	the	the	DET
ijtc-1533	161	10	percentage	percentage	NOUN
ijtc-1533	161	11	of	of	ADP
ijtc-1533	161	12	positive	positive	ADJ
ijtc-1533	161	13	tone	tone	NOUN
ijtc-1533	161	14	in	in	ADP
ijtc-1533	161	15	the	the	DET
ijtc-1533	161	16	chairperson	chairperson	NOUN
ijtc-1533	161	17	's	's	PART
ijtc-1533	161	18	report	report	NOUN
ijtc-1533	161	19	will	will	AUX
ijtc-1533	161	20	be	be	AUX
ijtc-1533	161	21	the	the	DET
ijtc-1533	161	22	same	same	ADJ
ijtc-1533	161	23	for	for	ADP
ijtc-1533	161	24	both	both	CCONJ
ijtc-1533	161	25	profitable	profitable	ADJ
ijtc-1533	161	26	and	and	CCONJ
ijtc-1533	161	27	non	non	ADJ
ijtc-1533	161	28	-	-	ADJ
ijtc-1533	161	29	profitable	profitable	ADJ
ijtc-1533	161	30	soes	soe	NOUN
ijtc-1533	161	31	.	.	PUNCT
ijtc-1533	162	1	positive	positive	ADJ
ijtc-1533	162	2	disclosure	disclosure	NOUN
ijtc-1533	162	3	tone	tone	NOUN
ijtc-1533	162	4	in	in	ADP
ijtc-1533	162	5	the	the	DET
ijtc-1533	162	6	chairperson	chairperson	NOUN
ijtc-1533	162	7	’s	’s	PART
ijtc-1533	162	8	report	report	NOUN
ijtc-1533	162	9	bozzolan	bozzolan	PROPN
ijtc-1533	162	10	et	et	PROPN
ijtc-1533	162	11	al	al	PROPN
ijtc-1533	162	12	.	.	PROPN
ijtc-1533	163	1	(	(	PUNCT
ijtc-1533	163	2	2015	2015	NUM
ijtc-1533	163	3	)	)	PUNCT
ijtc-1533	163	4	tested	test	VERB
ijtc-1533	163	5	impression	impression	NOUN
ijtc-1533	163	6	management	management	NOUN
ijtc-1533	163	7	in	in	ADP
ijtc-1533	163	8	the	the	DET
ijtc-1533	163	9	fiat	fiat	NOUN
ijtc-1533	163	10	group	group	NOUN
ijtc-1533	163	11	by	by	ADP
ijtc-1533	163	12	analyzing	analyze	VERB
ijtc-1533	163	13	sentence	sentence	NOUN
ijtc-1533	163	14	tone	tone	NOUN
ijtc-1533	163	15	and	and	CCONJ
ijtc-1533	163	16	identifying	identify	VERB
ijtc-1533	163	17	positive	positive	ADJ
ijtc-1533	163	18	and	and	CCONJ
ijtc-1533	163	19	negative	negative	ADJ
ijtc-1533	163	20	words	word	NOUN
ijtc-1533	163	21	in	in	ADP
ijtc-1533	163	22	stakeholder	stakeholder	NOUN
ijtc-1533	163	23	interactions	interaction	NOUN
ijtc-1533	163	24	.	.	PUNCT
ijtc-1533	164	1	similarly	similarly	ADV
ijtc-1533	164	2	,	,	PUNCT
ijtc-1533	164	3	phesa	phesa	NOUN
ijtc-1533	164	4	(	(	PUNCT
ijtc-1533	164	5	2021	2021	NUM
ijtc-1533	164	6	)	)	PUNCT
ijtc-1533	164	7	and	and	CCONJ
ijtc-1533	164	8	mgoyana	mgoyana	PROPN
ijtc-1533	164	9	&	&	CCONJ
ijtc-1533	164	10	phesa	phesa	PROPN
ijtc-1533	164	11	(	(	PUNCT
ijtc-1533	164	12	2023	2023	NUM
ijtc-1533	164	13	)	)	PUNCT
ijtc-1533	164	14	used	use	VERB
ijtc-1533	164	15	this	this	DET
ijtc-1533	164	16	method	method	NOUN
ijtc-1533	164	17	to	to	PART
ijtc-1533	164	18	assess	assess	VERB
ijtc-1533	164	19	the	the	DET
ijtc-1533	164	20	percentage	percentage	NOUN
ijtc-1533	164	21	of	of	ADP
ijtc-1533	164	22	positive	positive	ADJ
ijtc-1533	164	23	and	and	CCONJ
ijtc-1533	164	24	negative	negative	ADJ
ijtc-1533	164	25	words	word	NOUN
ijtc-1533	164	26	in	in	ADP
ijtc-1533	164	27	disclosures	disclosure	NOUN
ijtc-1533	164	28	.	.	PUNCT
ijtc-1533	165	1	melloni	melloni	ADV
ijtc-1533	165	2	et	et	PROPN
ijtc-1533	165	3	al	al	PROPN
ijtc-1533	165	4	.	.	PUNCT
ijtc-1533	166	1	(	(	PUNCT
ijtc-1533	166	2	2016	2016	NUM
ijtc-1533	166	3	)	)	PUNCT
ijtc-1533	166	4	examined	examine	VERB
ijtc-1533	166	5	whether	whether	SCONJ
ijtc-1533	166	6	companies	company	NOUN
ijtc-1533	166	7	manipulate	manipulate	VERB
ijtc-1533	166	8	the	the	DET
ijtc-1533	166	9	tone	tone	NOUN
ijtc-1533	166	10	of	of	ADP
ijtc-1533	166	11	business	business	NOUN
ijtc-1533	166	12	model	model	NOUN
ijtc-1533	166	13	disclosures	disclosure	NOUN
ijtc-1533	166	14	in	in	ADP
ijtc-1533	166	15	integrated	integrated	ADJ
ijtc-1533	166	16	reports	report	NOUN
ijtc-1533	166	17	as	as	ADP
ijtc-1533	166	18	an	an	DET
ijtc-1533	166	19	impression	impression	NOUN
ijtc-1533	166	20	management	management	NOUN
ijtc-1533	166	21	tactic	tactic	NOUN
ijtc-1533	166	22	.	.	PUNCT
ijtc-1533	167	1	their	their	PRON
ijtc-1533	167	2	findings	finding	NOUN
ijtc-1533	167	3	showed	show	VERB
ijtc-1533	167	4	that	that	SCONJ
ijtc-1533	167	5	future	future	ADJ
ijtc-1533	167	6	-	-	PUNCT
ijtc-1533	167	7	focused	focus	VERB
ijtc-1533	167	8	disclosures	disclosure	NOUN
ijtc-1533	167	9	often	often	ADV
ijtc-1533	167	10	featured	feature	VERB
ijtc-1533	167	11	a	a	DET
ijtc-1533	167	12	significantly	significantly	ADV
ijtc-1533	167	13	positive	positive	ADJ
ijtc-1533	167	14	tone	tone	NOUN
ijtc-1533	167	15	,	,	PUNCT
ijtc-1533	167	16	suggesting	suggest	VERB
ijtc-1533	167	17	manipulation	manipulation	NOUN
ijtc-1533	167	18	to	to	PART
ijtc-1533	167	19	create	create	VERB
ijtc-1533	167	20	a	a	DET
ijtc-1533	167	21	favorable	favorable	ADJ
ijtc-1533	167	22	impression	impression	NOUN
ijtc-1533	167	23	of	of	ADP
ijtc-1533	167	24	the	the	DET
ijtc-1533	167	25	company	company	NOUN
ijtc-1533	167	26	.	.	PUNCT
ijtc-1533	168	1	h₁.3	h₁.3	NOUN
ijtc-1533	168	2	:	:	PUNCT
ijtc-1533	168	3	the	the	DET
ijtc-1533	168	4	chairperson	chairperson	NOUN
ijtc-1533	168	5	's	's	PART
ijtc-1533	168	6	report	report	NOUN
ijtc-1533	168	7	will	will	AUX
ijtc-1533	168	8	contain	contain	VERB
ijtc-1533	168	9	similar	similar	ADJ
ijtc-1533	168	10	personal	personal	ADJ
ijtc-1533	168	11	references	reference	NOUN
ijtc-1533	168	12	in	in	ADP
ijtc-1533	168	13	profitable	profitable	ADJ
ijtc-1533	168	14	and	and	CCONJ
ijtc-1533	168	15	non	non	ADJ
ijtc-1533	168	16	-	-	ADJ
ijtc-1533	168	17	profitable	profitable	ADJ
ijtc-1533	168	18	soes	soe	NOUN
ijtc-1533	168	19	.	.	PUNCT
ijtc-1533	169	1	use	use	NOUN
ijtc-1533	169	2	of	of	ADP
ijtc-1533	169	3	personal	personal	ADJ
ijtc-1533	169	4	references	reference	NOUN
ijtc-1533	169	5	prior	prior	ADJ
ijtc-1533	169	6	literature	literature	NOUN
ijtc-1533	169	7	has	have	AUX
ijtc-1533	169	8	tested	test	VERB
ijtc-1533	169	9	the	the	DET
ijtc-1533	169	10	use	use	NOUN
ijtc-1533	169	11	of	of	ADP
ijtc-1533	169	12	self	self	NOUN
ijtc-1533	169	13	-	-	PUNCT
ijtc-1533	169	14	proclaiming	proclaim	VERB
ijtc-1533	169	15	words	word	NOUN
ijtc-1533	169	16	such	such	ADJ
ijtc-1533	169	17	as	as	ADP
ijtc-1533	169	18	"	"	PUNCT
ijtc-1533	169	19	we	we	PRON
ijtc-1533	169	20	,	,	PUNCT
ijtc-1533	169	21	"	"	PUNCT
ijtc-1533	169	22	"	"	PUNCT
ijtc-1533	169	23	us	we	PRON
ijtc-1533	169	24	,	,	PUNCT
ijtc-1533	169	25	"	"	PUNCT
ijtc-1533	169	26	"	"	PUNCT
ijtc-1533	169	27	i	i	PRON
ijtc-1533	169	28	,	,	PUNCT
ijtc-1533	169	29	"	"	PUNCT
ijtc-1533	169	30	"	"	PUNCT
ijtc-1533	169	31	me	i	PRON
ijtc-1533	169	32	,	,	PUNCT
ijtc-1533	169	33	"	"	PUNCT
ijtc-1533	169	34	"	"	PUNCT
ijtc-1533	169	35	my	my	PRON
ijtc-1533	169	36	,	,	PUNCT
ijtc-1533	169	37	"	"	PUNCT
ijtc-1533	169	38	and	and	CCONJ
ijtc-1533	169	39	"	"	PUNCT
ijtc-1533	169	40	our	our	PRON
ijtc-1533	169	41	"	"	PUNCT
ijtc-1533	169	42	in	in	ADP
ijtc-1533	169	43	chairperson	chairperson	NOUN
ijtc-1533	169	44	’s	’s	PART
ijtc-1533	169	45	reports	report	NOUN
ijtc-1533	169	46	.	.	PUNCT
ijtc-1533	170	1	clatworthy	clatworthy	PROPN
ijtc-1533	170	2	and	and	CCONJ
ijtc-1533	170	3	jones	jones	PROPN
ijtc-1533	170	4	(	(	PUNCT
ijtc-1533	170	5	2006	2006	NUM
ijtc-1533	170	6	)	)	PUNCT
ijtc-1533	170	7	found	find	VERB
ijtc-1533	170	8	that	that	SCONJ
ijtc-1533	170	9	high	high	ADV
ijtc-1533	170	10	-	-	PUNCT
ijtc-1533	170	11	performing	perform	VERB
ijtc-1533	170	12	companies	company	NOUN
ijtc-1533	170	13	use	use	VERB
ijtc-1533	170	14	more	more	ADJ
ijtc-1533	170	15	self	self	NOUN
ijtc-1533	170	16	-	-	PUNCT
ijtc-1533	170	17	references	reference	NOUN
ijtc-1533	170	18	than	than	ADP
ijtc-1533	170	19	poor	poor	ADJ
ijtc-1533	170	20	performers	performer	NOUN
ijtc-1533	170	21	.	.	PUNCT
ijtc-1533	171	1	similarly	similarly	ADV
ijtc-1533	171	2	,	,	PUNCT
ijtc-1533	171	3	yasseen	yasseen	PROPN
ijtc-1533	171	4	et	et	PROPN
ijtc-1533	171	5	al	al	PROPN
ijtc-1533	171	6	.	.	PROPN
ijtc-1533	172	1	(	(	PUNCT
ijtc-1533	172	2	2017	2017	NUM
ijtc-1533	172	3	)	)	PUNCT
ijtc-1533	172	4	and	and	CCONJ
ijtc-1533	172	5	moola	moola	PROPN
ijtc-1533	172	6	(	(	PUNCT
ijtc-1533	172	7	2016	2016	NUM
ijtc-1533	172	8	)	)	PUNCT
ijtc-1533	172	9	reached	reach	VERB
ijtc-1533	172	10	the	the	DET
ijtc-1533	172	11	same	same	ADJ
ijtc-1533	172	12	conclusion	conclusion	NOUN
ijtc-1533	172	13	,	,	PUNCT
ijtc-1533	172	14	noting	note	VERB
ijtc-1533	172	15	only	only	ADV
ijtc-1533	172	16	a	a	DET
ijtc-1533	172	17	marginal	marginal	ADJ
ijtc-1533	172	18	difference	difference	NOUN
ijtc-1533	172	19	.	.	PUNCT
ijtc-1533	173	1	however	however	ADV
ijtc-1533	173	2	,	,	PUNCT
ijtc-1533	173	3	phesa	phesa	NOUN
ijtc-1533	173	4	(	(	PUNCT
ijtc-1533	173	5	2021	2021	NUM
ijtc-1533	173	6	)	)	PUNCT
ijtc-1533	173	7	contradicted	contradict	VERB
ijtc-1533	173	8	these	these	DET
ijtc-1533	173	9	findings	finding	NOUN
ijtc-1533	173	10	.	.	PUNCT
ijtc-1533	174	1	further	further	ADJ
ijtc-1533	174	2	testing	testing	NOUN
ijtc-1533	174	3	by	by	ADP
ijtc-1533	174	4	yasseen	yasseen	PROPN
ijtc-1533	174	5	et	et	PROPN
ijtc-1533	174	6	al	al	PROPN
ijtc-1533	174	7	.	.	PROPN
ijtc-1533	174	8	(	(	PUNCT
ijtc-1533	174	9	2017	2017	NUM
ijtc-1533	174	10	)	)	PUNCT
ijtc-1533	174	11	compared	compare	VERB
ijtc-1533	174	12	extremely	extremely	ADV
ijtc-1533	174	13	profitable	profitable	ADJ
ijtc-1533	174	14	and	and	CCONJ
ijtc-1533	174	15	extremely	extremely	ADV
ijtc-1533	174	16	non	non	ADJ
ijtc-1533	174	17	-	-	ADJ
ijtc-1533	174	18	profitable	profitable	ADJ
ijtc-1533	174	19	companies	company	NOUN
ijtc-1533	174	20	,	,	PUNCT
ijtc-1533	174	21	revealing	reveal	VERB
ijtc-1533	174	22	that	that	SCONJ
ijtc-1533	174	23	highly	highly	ADV
ijtc-1533	174	24	profitable	profitable	ADJ
ijtc-1533	174	25	companies	company	NOUN
ijtc-1533	174	26	used	use	VERB
ijtc-1533	174	27	fewer	few	ADJ
ijtc-1533	174	28	personal	personal	ADJ
ijtc-1533	174	29	references	reference	NOUN
ijtc-1533	174	30	than	than	ADP
ijtc-1533	174	31	their	their	PRON
ijtc-1533	174	32	non	non	ADJ
ijtc-1533	174	33	-	-	ADJ
ijtc-1533	174	34	profitable	profitable	ADJ
ijtc-1533	174	35	counterparts	counterpart	NOUN
ijtc-1533	174	36	.	.	PUNCT
ijtc-1533	175	1	h₁.4	h₁.4	NOUN
ijtc-1533	175	2	:	:	PUNCT
ijtc-1533	175	3	the	the	DET
ijtc-1533	175	4	percentage	percentage	NOUN
ijtc-1533	175	5	of	of	ADP
ijtc-1533	175	6	passive	passive	ADJ
ijtc-1533	175	7	language	language	NOUN
ijtc-1533	175	8	in	in	ADP
ijtc-1533	175	9	the	the	DET
ijtc-1533	175	10	chairperson	chairperson	NOUN
ijtc-1533	175	11	's	's	PART
ijtc-1533	175	12	report	report	NOUN
ijtc-1533	175	13	will	will	AUX
ijtc-1533	175	14	be	be	AUX
ijtc-1533	175	15	similar	similar	ADJ
ijtc-1533	175	16	for	for	ADP
ijtc-1533	175	17	both	both	CCONJ
ijtc-1533	175	18	profitable	profitable	ADJ
ijtc-1533	175	19	and	and	CCONJ
ijtc-1533	175	20	non	non	ADJ
ijtc-1533	175	21	-	-	ADJ
ijtc-1533	175	22	profitable	profitable	ADJ
ijtc-1533	175	23	soes	soe	NOUN
ijtc-1533	175	24	.	.	PUNCT
ijtc-1533	176	1	use	use	NOUN
ijtc-1533	176	2	of	of	ADP
ijtc-1533	176	3	passive	passive	ADJ
ijtc-1533	176	4	language	language	NOUN
ijtc-1533	176	5	existing	exist	VERB
ijtc-1533	176	6	literature	literature	NOUN
ijtc-1533	176	7	has	have	AUX
ijtc-1533	176	8	examined	examine	VERB
ijtc-1533	176	9	the	the	DET
ijtc-1533	176	10	use	use	NOUN
ijtc-1533	176	11	of	of	ADP
ijtc-1533	176	12	passive	passive	ADJ
ijtc-1533	176	13	language	language	NOUN
ijtc-1533	176	14	in	in	ADP
ijtc-1533	176	15	chairperson	chairperson	NOUN
ijtc-1533	176	16	’s	’s	PART
ijtc-1533	176	17	reports	report	NOUN
ijtc-1533	176	18	using	use	VERB
ijtc-1533	176	19	various	various	ADJ
ijtc-1533	176	20	statistical	statistical	ADJ
ijtc-1533	176	21	techniques	technique	NOUN
ijtc-1533	176	22	,	,	PUNCT
ijtc-1533	176	23	including	include	VERB
ijtc-1533	176	24	t	t	NOUN
ijtc-1533	176	25	-	-	PUNCT
ijtc-1533	176	26	tests	test	NOUN
ijtc-1533	176	27	and	and	CCONJ
ijtc-1533	176	28	median	median	ADJ
ijtc-1533	176	29	tests	test	NOUN
ijtc-1533	176	30	(	(	PUNCT
ijtc-1533	176	31	clatworthy	clatworthy	PROPN
ijtc-1533	176	32	&	&	CCONJ
ijtc-1533	176	33	jones	jones	PROPN
ijtc-1533	176	34	,	,	PUNCT
ijtc-1533	176	35	2006	2006	NUM
ijtc-1533	176	36	;	;	PUNCT
ijtc-1533	176	37	yasseen	yasseen	PROPN
ijtc-1533	176	38	et	et	PROPN
ijtc-1533	176	39	al	al	PROPN
ijtc-1533	176	40	.	.	PROPN
ijtc-1533	176	41	,	,	PUNCT
ijtc-1533	176	42	2017	2017	NUM
ijtc-1533	176	43	)	)	PUNCT
ijtc-1533	176	44	.	.	PUNCT
ijtc-1533	177	1	clatworthy	clatworthy	PROPN
ijtc-1533	177	2	and	and	CCONJ
ijtc-1533	177	3	jones	jones	PROPN
ijtc-1533	177	4	(	(	PUNCT
ijtc-1533	177	5	2006	2006	NUM
ijtc-1533	177	6	)	)	PUNCT
ijtc-1533	177	7	found	find	VERB
ijtc-1533	177	8	that	that	SCONJ
ijtc-1533	177	9	non	non	ADJ
ijtc-1533	177	10	-	-	ADJ
ijtc-1533	177	11	profitable	profitable	ADJ
ijtc-1533	177	12	companies	company	NOUN
ijtc-1533	177	13	use	use	VERB
ijtc-1533	177	14	slightly	slightly	ADV
ijtc-1533	177	15	more	more	ADV
ijtc-1533	177	16	passive	passive	ADJ
ijtc-1533	177	17	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	NOUN
ijtc-1533	177	18	impression	impression	NOUN
ijtc-1533	177	19	management	management	NOUN
ijtc-1533	177	20	analysis	analysis	NOUN
ijtc-1533	177	21	in	in	ADP
ijtc-1533	177	22	south	south	PROPN
ijtc-1533	177	23	african	african	PROPN
ijtc-1533	177	24	soe	soe	PROPN
ijtc-1533	177	25	’s	’s	PART
ijtc-1533	177	26	(	(	PUNCT
ijtc-1533	177	27	state	state	NOUN
ijtc-1533	177	28	in	in	ADP
ijtc-1533	177	29	full	full	ADJ
ijtc-1533	177	30	for	for	ADP
ijtc-1533	177	31	the	the	DET
ijtc-1533	177	32	first	first	ADJ
ijtc-1533	177	33	time	time	NOUN
ijtc-1533	177	34	)	)	PUNCT
ijtc-1533	177	35	annual	annual	ADJ
ijtc-1533	177	36	reports	report	NOUN
ijtc-1533	177	37	:	:	PUNCT
ijtc-1533	177	38	a	a	DET
ijtc-1533	177	39	signaling	signal	VERB
ijtc-1533	177	40	theory	theory	NOUN
ijtc-1533	177	41	approach	approach	NOUN
ijtc-1533	177	42	ngcizela	ngcizela	ADP
ijtc-1533	177	43	,	,	PUNCT
ijtc-1533	177	44	phesa	phesa	NOUN
ijtc-1533	177	45	,	,	PUNCT
ijtc-1533	177	46	and	and	CCONJ
ijtc-1533	177	47	arulanandam	arulanandam	NOUN
ijtc-1533	177	48	815	815	NUM
ijtc-1533	177	49	|	|	ADV
ijtc-1533	177	50	ilomata	ilomata	PROPN
ijtc-1533	177	51	international	international	ADJ
ijtc-1533	177	52	journal	journal	NOUN
ijtc-1533	177	53	of	of	ADP
ijtc-1533	177	54	tax	tax	PROPN
ijtc-1533	177	55	&	&	CCONJ
ijtc-1533	177	56	accounting	account	VERB
ijtc-1533	177	57	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1533	177	58	language	language	NOUN
ijtc-1533	177	59	than	than	ADP
ijtc-1533	177	60	profitable	profitable	ADJ
ijtc-1533	177	61	ones	one	NOUN
ijtc-1533	177	62	.	.	PUNCT
ijtc-1533	178	1	in	in	ADP
ijtc-1533	178	2	contrast	contrast	NOUN
ijtc-1533	178	3	,	,	PUNCT
ijtc-1533	178	4	moola	moola	PROPN
ijtc-1533	178	5	(	(	PUNCT
ijtc-1533	178	6	2016	2016	NUM
ijtc-1533	178	7	)	)	PUNCT
ijtc-1533	178	8	and	and	CCONJ
ijtc-1533	178	9	yasseen	yasseen	VERB
ijtc-1533	178	10	et	et	PROPN
ijtc-1533	178	11	al	al	PROPN
ijtc-1533	178	12	.	.	PROPN
ijtc-1533	178	13	(	(	PUNCT
ijtc-1533	178	14	2017	2017	NUM
ijtc-1533	178	15	)	)	PUNCT
ijtc-1533	178	16	observed	observe	VERB
ijtc-1533	178	17	a	a	DET
ijtc-1533	178	18	more	more	ADV
ijtc-1533	178	19	noticeable	noticeable	ADJ
ijtc-1533	178	20	difference	difference	NOUN
ijtc-1533	178	21	,	,	PUNCT
ijtc-1533	178	22	with	with	ADP
ijtc-1533	178	23	non	non	ADJ
ijtc-1533	178	24	-	-	ADJ
ijtc-1533	178	25	profitable	profitable	ADJ
ijtc-1533	178	26	companies	company	NOUN
ijtc-1533	178	27	using	use	VERB
ijtc-1533	178	28	significantly	significantly	ADV
ijtc-1533	178	29	more	more	ADV
ijtc-1533	178	30	passive	passive	ADJ
ijtc-1533	178	31	language	language	NOUN
ijtc-1533	178	32	in	in	ADP
ijtc-1533	178	33	their	their	PRON
ijtc-1533	178	34	chairperson	chairperson	NOUN
ijtc-1533	178	35	’s	’s	PART
ijtc-1533	178	36	reports	report	NOUN
ijtc-1533	178	37	than	than	ADP
ijtc-1533	178	38	profitable	profitable	ADJ
ijtc-1533	178	39	companies	company	NOUN
ijtc-1533	178	40	.	.	PUNCT
ijtc-1533	179	1	these	these	DET
ijtc-1533	179	2	findings	finding	NOUN
ijtc-1533	179	3	suggest	suggest	VERB
ijtc-1533	179	4	that	that	SCONJ
ijtc-1533	179	5	passive	passive	ADJ
ijtc-1533	179	6	language	language	NOUN
ijtc-1533	179	7	may	may	AUX
ijtc-1533	179	8	be	be	AUX
ijtc-1533	179	9	more	more	ADV
ijtc-1533	179	10	prevalent	prevalent	ADJ
ijtc-1533	179	11	in	in	ADP
ijtc-1533	179	12	reports	report	NOUN
ijtc-1533	179	13	from	from	ADP
ijtc-1533	179	14	underperforming	underperform	VERB
ijtc-1533	179	15	organizations	organization	NOUN
ijtc-1533	179	16	.	.	PUNCT
ijtc-1533	180	1	the	the	DET
ijtc-1533	180	2	literature	literature	PROPN
ijtc-1533	180	3	review	review	NOUN
ijtc-1533	180	4	reveals	reveal	VERB
ijtc-1533	180	5	that	that	SCONJ
ijtc-1533	180	6	while	while	SCONJ
ijtc-1533	180	7	several	several	ADJ
ijtc-1533	180	8	studies	study	NOUN
ijtc-1533	180	9	have	have	AUX
ijtc-1533	180	10	addressed	address	VERB
ijtc-1533	180	11	impression	impression	NOUN
ijtc-1533	180	12	management	management	NOUN
ijtc-1533	180	13	strategies	strategy	NOUN
ijtc-1533	180	14	in	in	ADP
ijtc-1533	180	15	the	the	DET
ijtc-1533	180	16	chairperson	chairperson	NOUN
ijtc-1533	180	17	’s	’s	PART
ijtc-1533	180	18	report	report	NOUN
ijtc-1533	180	19	of	of	ADP
ijtc-1533	180	20	private	private	ADJ
ijtc-1533	180	21	companies	company	NOUN
ijtc-1533	180	22	,	,	PUNCT
ijtc-1533	180	23	particularly	particularly	ADV
ijtc-1533	180	24	those	those	PRON
ijtc-1533	180	25	listed	list	VERB
ijtc-1533	180	26	on	on	ADP
ijtc-1533	180	27	the	the	DET
ijtc-1533	180	28	jse	jse	PROPN
ijtc-1533	180	29	,	,	PUNCT
ijtc-1533	180	30	limited	limited	ADJ
ijtc-1533	180	31	research	research	NOUN
ijtc-1533	180	32	has	have	AUX
ijtc-1533	180	33	focused	focus	VERB
ijtc-1533	180	34	on	on	ADP
ijtc-1533	180	35	major	major	ADJ
ijtc-1533	180	36	public	public	ADJ
ijtc-1533	180	37	sector	sector	NOUN
ijtc-1533	180	38	entities	entity	NOUN
ijtc-1533	180	39	,	,	PUNCT
ijtc-1533	180	40	specifically	specifically	ADV
ijtc-1533	180	41	state	state	NOUN
ijtc-1533	180	42	-	-	PUNCT
ijtc-1533	180	43	owned	own	VERB
ijtc-1533	180	44	enterprises	enterprise	NOUN
ijtc-1533	180	45	(	(	PUNCT
ijtc-1533	180	46	soes	soe	NOUN
ijtc-1533	180	47	)	)	PUNCT
ijtc-1533	180	48	.	.	PUNCT
ijtc-1533	181	1	notably	notably	ADV
ijtc-1533	181	2	,	,	PUNCT
ijtc-1533	181	3	no	no	DET
ijtc-1533	181	4	study	study	NOUN
ijtc-1533	181	5	has	have	AUX
ijtc-1533	181	6	examined	examine	VERB
ijtc-1533	181	7	the	the	DET
ijtc-1533	181	8	textual	textual	ADJ
ijtc-1533	181	9	characteristics	characteristic	NOUN
ijtc-1533	181	10	of	of	ADP
ijtc-1533	181	11	the	the	DET
ijtc-1533	181	12	chairperson	chairperson	NOUN
ijtc-1533	181	13	’s	’s	PART
ijtc-1533	181	14	report	report	NOUN
ijtc-1533	181	15	within	within	ADP
ijtc-1533	181	16	the	the	DET
ijtc-1533	181	17	context	context	NOUN
ijtc-1533	181	18	of	of	ADP
ijtc-1533	181	19	south	south	ADJ
ijtc-1533	181	20	african	african	ADJ
ijtc-1533	181	21	soes	soe	NOUN
ijtc-1533	181	22	.	.	PUNCT
ijtc-1533	182	1	this	this	PRON
ijtc-1533	182	2	presents	present	VERB
ijtc-1533	182	3	a	a	DET
ijtc-1533	182	4	gap	gap	NOUN
ijtc-1533	182	5	in	in	ADP
ijtc-1533	182	6	the	the	DET
ijtc-1533	182	7	literature	literature	NOUN
ijtc-1533	182	8	,	,	PUNCT
ijtc-1533	182	9	highlighting	highlight	VERB
ijtc-1533	182	10	the	the	DET
ijtc-1533	182	11	need	need	NOUN
ijtc-1533	182	12	to	to	PART
ijtc-1533	182	13	explore	explore	VERB
ijtc-1533	182	14	whether	whether	SCONJ
ijtc-1533	182	15	impression	impression	NOUN
ijtc-1533	182	16	management	management	NOUN
ijtc-1533	182	17	strategies	strategy	NOUN
ijtc-1533	182	18	are	be	AUX
ijtc-1533	182	19	present	present	ADJ
ijtc-1533	182	20	in	in	ADP
ijtc-1533	182	21	the	the	DET
ijtc-1533	182	22	annual	annual	ADJ
ijtc-1533	182	23	reports	report	NOUN
ijtc-1533	182	24	of	of	ADP
ijtc-1533	182	25	south	south	ADJ
ijtc-1533	182	26	african	african	ADJ
ijtc-1533	182	27	soes	soe	NOUN
ijtc-1533	182	28	.	.	PUNCT
ijtc-1533	183	1	this	this	DET
ijtc-1533	183	2	study	study	NOUN
ijtc-1533	183	3	addresses	address	VERB
ijtc-1533	183	4	this	this	DET
ijtc-1533	183	5	gap	gap	NOUN
ijtc-1533	183	6	by	by	ADP
ijtc-1533	183	7	applying	apply	VERB
ijtc-1533	183	8	signalling	signal	VERB
ijtc-1533	183	9	theory	theory	NOUN
ijtc-1533	183	10	as	as	ADP
ijtc-1533	183	11	its	its	PRON
ijtc-1533	183	12	theoretical	theoretical	ADJ
ijtc-1533	183	13	framework	framework	NOUN
ijtc-1533	183	14	,	,	PUNCT
ijtc-1533	183	15	offering	offer	VERB
ijtc-1533	183	16	a	a	DET
ijtc-1533	183	17	new	new	ADJ
ijtc-1533	183	18	perspective	perspective	NOUN
ijtc-1533	183	19	compared	compare	VERB
ijtc-1533	183	20	to	to	ADP
ijtc-1533	183	21	recent	recent	ADJ
ijtc-1533	183	22	studies	study	NOUN
ijtc-1533	183	23	on	on	ADP
ijtc-1533	183	24	impression	impression	NOUN
ijtc-1533	183	25	management	management	NOUN
ijtc-1533	183	26	in	in	ADP
ijtc-1533	183	27	chairperson	chairperson	NOUN
ijtc-1533	183	28	’s	’s	PART
ijtc-1533	183	29	reports	report	NOUN
ijtc-1533	183	30	.	.	PUNCT
ijtc-1533	184	1	next	next	ADJ
ijtc-1533	184	2	section	section	NOUN
ijtc-1533	184	3	present	present	VERB
ijtc-1533	184	4	the	the	DET
ijtc-1533	184	5	methodology	methodology	NOUN
ijtc-1533	184	6	used	use	VERB
ijtc-1533	184	7	in	in	ADP
ijtc-1533	184	8	this	this	DET
ijtc-1533	184	9	study	study	NOUN
ijtc-1533	184	10	.	.	PUNCT
ijtc-1533	185	1	method	method	VERB
ijtc-1533	185	2	this	this	DET
ijtc-1533	185	3	study	study	NOUN
ijtc-1533	185	4	employed	employ	VERB
ijtc-1533	185	5	positivism	positivism	NOUN
ijtc-1533	185	6	and	and	CCONJ
ijtc-1533	185	7	used	use	VERB
ijtc-1533	185	8	the	the	DET
ijtc-1533	185	9	quanyearlyve	quanyearlyve	PROPN
ijtc-1533	185	10	content	content	NOUN
ijtc-1533	185	11	analysis	analysis	NOUN
ijtc-1533	185	12	method	method	NOUN
ijtc-1533	185	13	to	to	PART
ijtc-1533	185	14	analyze	analyze	VERB
ijtc-1533	185	15	secondary	secondary	ADJ
ijtc-1533	185	16	data	datum	NOUN
ijtc-1533	185	17	in	in	ADP
ijtc-1533	185	18	annual	annual	ADJ
ijtc-1533	185	19	reports	report	NOUN
ijtc-1533	185	20	.	.	PUNCT
ijtc-1533	186	1	the	the	DET
ijtc-1533	186	2	population	population	NOUN
ijtc-1533	186	3	consisted	consist	VERB
ijtc-1533	186	4	of	of	ADP
ijtc-1533	186	5	21	21	NUM
ijtc-1533	186	6	soes	soe	NOUN
ijtc-1533	186	7	listed	list	VERB
ijtc-1533	186	8	under	under	ADP
ijtc-1533	186	9	schedule	schedule	NOUN
ijtc-1533	186	10	2	2	NUM
ijtc-1533	186	11	of	of	ADP
ijtc-1533	186	12	the	the	DET
ijtc-1533	186	13	pfma	pfma	NOUN
ijtc-1533	186	14	.	.	PUNCT
ijtc-1533	187	1	all	all	DET
ijtc-1533	187	2	21	21	NUM
ijtc-1533	187	3	schedule	schedule	NOUN
ijtc-1533	187	4	2	2	NUM
ijtc-1533	187	5	entities	entity	NOUN
ijtc-1533	187	6	,	,	PUNCT
ijtc-1533	187	7	as	as	SCONJ
ijtc-1533	187	8	their	their	PRON
ijtc-1533	187	9	number	number	NOUN
ijtc-1533	187	10	is	be	AUX
ijtc-1533	187	11	fewer	few	ADJ
ijtc-1533	187	12	than	than	ADP
ijtc-1533	187	13	30	30	NUM
ijtc-1533	187	14	(	(	PUNCT
ijtc-1533	187	15	delice	delice	PROPN
ijtc-1533	187	16	,	,	PUNCT
ijtc-1533	187	17	2010	2010	NUM
ijtc-1533	187	18	)	)	PUNCT
ijtc-1533	187	19	.	.	PUNCT
ijtc-1533	188	1	however	however	ADV
ijtc-1533	188	2	,	,	PUNCT
ijtc-1533	188	3	three	three	NUM
ijtc-1533	188	4	entities	entity	NOUN
ijtc-1533	188	5	were	be	AUX
ijtc-1533	188	6	excluded	exclude	VERB
ijtc-1533	188	7	due	due	ADP
ijtc-1533	188	8	to	to	ADP
ijtc-1533	188	9	unavailable	unavailable	ADJ
ijtc-1533	188	10	annual	annual	ADJ
ijtc-1533	188	11	reports	report	NOUN
ijtc-1533	188	12	.	.	PUNCT
ijtc-1533	189	1	two	two	NUM
ijtc-1533	189	2	soes	soe	NOUN
ijtc-1533	189	3	published	publish	VERB
ijtc-1533	189	4	only	only	ADV
ijtc-1533	189	5	financial	financial	ADJ
ijtc-1533	189	6	statements	statement	NOUN
ijtc-1533	189	7	,	,	PUNCT
ijtc-1533	189	8	and	and	CCONJ
ijtc-1533	189	9	one	one	NUM
ijtc-1533	189	10	had	have	VERB
ijtc-1533	189	11	an	an	DET
ijtc-1533	189	12	incomplete	incomplete	ADJ
ijtc-1533	189	13	audit	audit	NOUN
ijtc-1533	189	14	.	.	PUNCT
ijtc-1533	190	1	therefore	therefore	ADV
ijtc-1533	190	2	,	,	PUNCT
ijtc-1533	190	3	18	18	NUM
ijtc-1533	190	4	yearly	yearly	ADJ
ijtc-1533	190	5	reports	report	NOUN
ijtc-1533	190	6	were	be	AUX
ijtc-1533	190	7	analyzed	analyze	VERB
ijtc-1533	190	8	for	for	SCONJ
ijtc-1533	190	9	the	the	DET
ijtc-1533	190	10	chairperson	chairperson	NOUN
ijtc-1533	190	11	's	's	PART
ijtc-1533	190	12	report.the	report.the	DET
ijtc-1533	190	13	research	research	NOUN
ijtc-1533	190	14	focused	focus	VERB
ijtc-1533	190	15	on	on	ADP
ijtc-1533	190	16	the	the	DET
ijtc-1533	190	17	period	period	NOUN
ijtc-1533	190	18	from	from	ADP
ijtc-1533	190	19	1	1	NUM
ijtc-1533	190	20	april	april	PROPN
ijtc-1533	190	21	2021	2021	NUM
ijtc-1533	190	22	to	to	ADP
ijtc-1533	190	23	31	31	NUM
ijtc-1533	190	24	march	march	NOUN
ijtc-1533	190	25	2022	2022	NUM
ijtc-1533	190	26	,	,	PUNCT
ijtc-1533	190	27	a	a	DET
ijtc-1533	190	28	time	time	NOUN
ijtc-1533	190	29	marked	mark	VERB
ijtc-1533	190	30	by	by	ADP
ijtc-1533	190	31	reports	report	NOUN
ijtc-1533	190	32	of	of	ADP
ijtc-1533	190	33	maladministration	maladministration	NOUN
ijtc-1533	190	34	,	,	PUNCT
ijtc-1533	190	35	misgovernance	misgovernance	NOUN
ijtc-1533	190	36	,	,	PUNCT
ijtc-1533	190	37	and	and	CCONJ
ijtc-1533	190	38	other	other	ADJ
ijtc-1533	190	39	governance	governance	NOUN
ijtc-1533	190	40	issues	issue	NOUN
ijtc-1533	190	41	(	(	PUNCT
ijtc-1533	190	42	prc	prc	PROPN
ijtc-1533	190	43	,	,	PUNCT
ijtc-1533	190	44	2013	2013	NUM
ijtc-1533	190	45	)	)	PUNCT
ijtc-1533	190	46	.	.	PUNCT
ijtc-1533	191	1	given	give	VERB
ijtc-1533	191	2	these	these	DET
ijtc-1533	191	3	challenges	challenge	NOUN
ijtc-1533	191	4	,	,	PUNCT
ijtc-1533	191	5	the	the	DET
ijtc-1533	191	6	study	study	NOUN
ijtc-1533	191	7	hypothesized	hypothesize	VERB
ijtc-1533	191	8	that	that	SCONJ
ijtc-1533	191	9	there	there	PRON
ijtc-1533	191	10	may	may	AUX
ijtc-1533	191	11	be	be	AUX
ijtc-1533	191	12	an	an	DET
ijtc-1533	191	13	incentive	incentive	NOUN
ijtc-1533	191	14	for	for	ADP
ijtc-1533	191	15	impression	impression	NOUN
ijtc-1533	191	16	management	management	NOUN
ijtc-1533	191	17	in	in	ADP
ijtc-1533	191	18	the	the	DET
ijtc-1533	191	19	annual	annual	ADJ
ijtc-1533	191	20	reporting	reporting	NOUN
ijtc-1533	191	21	during	during	ADP
ijtc-1533	191	22	this	this	DET
ijtc-1533	191	23	period	period	NOUN
ijtc-1533	191	24	.	.	PUNCT
ijtc-1533	192	1	data	datum	NOUN
ijtc-1533	192	2	was	be	AUX
ijtc-1533	192	3	collected	collect	VERB
ijtc-1533	192	4	from	from	ADP
ijtc-1533	192	5	the	the	DET
ijtc-1533	192	6	annual	annual	ADJ
ijtc-1533	192	7	reports	report	NOUN
ijtc-1533	192	8	of	of	ADP
ijtc-1533	192	9	the	the	DET
ijtc-1533	192	10	soes	soe	NOUN
ijtc-1533	192	11	to	to	PART
ijtc-1533	192	12	analyze	analyze	VERB
ijtc-1533	192	13	the	the	DET
ijtc-1533	192	14	chairperson	chairperson	NOUN
ijtc-1533	192	15	’s	’s	PART
ijtc-1533	192	16	reports	report	NOUN
ijtc-1533	192	17	.	.	PUNCT
ijtc-1533	193	1	the	the	DET
ijtc-1533	193	2	study	study	NOUN
ijtc-1533	193	3	considered	consider	VERB
ijtc-1533	193	4	data	datum	NOUN
ijtc-1533	193	5	was	be	AUX
ijtc-1533	193	6	obtained	obtain	VERB
ijtc-1533	193	7	from	from	ADP
ijtc-1533	193	8	soe	soe	PROPN
ijtc-1533	193	9	websites	website	NOUN
ijtc-1533	193	10	on	on	ADP
ijtc-1533	193	11	9	9	NUM
ijtc-1533	193	12	august	august	PROPN
ijtc-1533	193	13	2023	2023	NUM
ijtc-1533	193	14	,	,	PUNCT
ijtc-1533	193	15	with	with	ADP
ijtc-1533	193	16	annual	annual	ADJ
ijtc-1533	193	17	reports	report	NOUN
ijtc-1533	193	18	downloaded	download	VERB
ijtc-1533	193	19	in	in	ADP
ijtc-1533	193	20	pdf	pdf	NOUN
ijtc-1533	193	21	format	format	NOUN
ijtc-1533	193	22	.	.	PUNCT
ijtc-1533	194	1	these	these	DET
ijtc-1533	194	2	reports	report	NOUN
ijtc-1533	194	3	,	,	PUNCT
ijtc-1533	194	4	published	publish	VERB
ijtc-1533	194	5	after	after	ADP
ijtc-1533	194	6	being	be	AUX
ijtc-1533	194	7	tabled	table	VERB
ijtc-1533	194	8	in	in	ADP
ijtc-1533	194	9	the	the	DET
ijtc-1533	194	10	national	national	ADJ
ijtc-1533	194	11	assembly	assembly	NOUN
ijtc-1533	194	12	(	(	PUNCT
ijtc-1533	194	13	pfma	pfma	NOUN
ijtc-1533	194	14	,	,	PUNCT
ijtc-1533	194	15	1999	1999	NUM
ijtc-1533	194	16	)	)	PUNCT
ijtc-1533	194	17	,	,	PUNCT
ijtc-1533	194	18	were	be	AUX
ijtc-1533	194	19	converted	convert	VERB
ijtc-1533	194	20	to	to	ADP
ijtc-1533	194	21	word	word	NOUN
ijtc-1533	194	22	and	and	CCONJ
ijtc-1533	194	23	excel	excel	VERB
ijtc-1533	194	24	to	to	PART
ijtc-1533	194	25	analyze	analyze	VERB
ijtc-1533	194	26	textual	textual	ADJ
ijtc-1533	194	27	characteristics	characteristic	NOUN
ijtc-1533	194	28	.	.	PUNCT
ijtc-1533	195	1	the	the	DET
ijtc-1533	195	2	data	datum	NOUN
ijtc-1533	195	3	was	be	AUX
ijtc-1533	195	4	stored	store	VERB
ijtc-1533	195	5	on	on	ADP
ijtc-1533	195	6	the	the	DET
ijtc-1533	195	7	researcher	researcher	NOUN
ijtc-1533	195	8	’s	’s	PART
ijtc-1533	195	9	laptop	laptop	NOUN
ijtc-1533	195	10	and	and	CCONJ
ijtc-1533	195	11	onedrive	onedrive	ADJ
ijtc-1533	195	12	.	.	PUNCT
ijtc-1533	196	1	profitability	profitability	NOUN
ijtc-1533	196	2	was	be	AUX
ijtc-1533	196	3	assessed	assess	VERB
ijtc-1533	196	4	using	use	VERB
ijtc-1533	196	5	the	the	DET
ijtc-1533	196	6	profit	profit	NOUN
ijtc-1533	196	7	before	before	ADP
ijtc-1533	196	8	tax	tax	NOUN
ijtc-1533	196	9	figures	figure	NOUN
ijtc-1533	196	10	from	from	ADP
ijtc-1533	196	11	the	the	DET
ijtc-1533	196	12	income	income	NOUN
ijtc-1533	196	13	statement	statement	NOUN
ijtc-1533	196	14	as	as	ADP
ijtc-1533	196	15	the	the	DET
ijtc-1533	196	16	difference	difference	NOUN
ijtc-1533	196	17	between	between	ADP
ijtc-1533	196	18	the	the	DET
ijtc-1533	196	19	profit	profit	NOUN
ijtc-1533	196	20	before	before	ADP
ijtc-1533	196	21	tax	tax	NOUN
ijtc-1533	196	22	in	in	ADP
ijtc-1533	196	23	the	the	DET
ijtc-1533	196	24	2022	2022	NUM
ijtc-1533	196	25	annual	annual	ADJ
ijtc-1533	196	26	financial	financial	ADJ
ijtc-1533	196	27	statements	statement	NOUN
ijtc-1533	196	28	comparable	comparable	ADJ
ijtc-1533	196	29	figures	figure	NOUN
ijtc-1533	196	30	this	this	PRON
ijtc-1533	196	31	is	be	AUX
ijtc-1533	196	32	consistent	consistent	ADJ
ijtc-1533	196	33	with	with	ADP
ijtc-1533	196	34	the	the	DET
ijtc-1533	196	35	previous	previous	ADJ
ijtc-1533	196	36	studies	study	NOUN
ijtc-1533	196	37	on	on	ADP
ijtc-1533	196	38	impression	impression	NOUN
ijtc-1533	196	39	management	management	NOUN
ijtc-1533	196	40	and	and	CCONJ
ijtc-1533	196	41	impression	impression	NOUN
ijtc-1533	196	42	management	management	NOUN
ijtc-1533	196	43	(	(	PUNCT
ijtc-1533	196	44	dhludhlu	dhludhlu	NOUN
ijtc-1533	196	45	et	et	PROPN
ijtc-1533	196	46	al	al	PROPN
ijtc-1533	196	47	.	.	PROPN
ijtc-1533	196	48	,	,	PUNCT
ijtc-1533	196	49	2022	2022	NUM
ijtc-1533	196	50	;	;	PUNCT
ijtc-1533	196	51	mgoyana	mgoyana	PROPN
ijtc-1533	196	52	&	&	CCONJ
ijtc-1533	196	53	phesa	phesa	PROPN
ijtc-1533	196	54	,	,	PUNCT
ijtc-1533	196	55	2023	2023	NUM
ijtc-1533	196	56	;	;	PUNCT
ijtc-1533	196	57	phesa	phesa	NOUN
ijtc-1533	196	58	&	&	CCONJ
ijtc-1533	196	59	sibanda	sibanda	PROPN
ijtc-1533	196	60	,	,	PUNCT
ijtc-1533	196	61	2022	2022	NUM
ijtc-1533	196	62	)	)	PUNCT
ijtc-1533	196	63	.	.	PUNCT
ijtc-1533	197	1	the	the	DET
ijtc-1533	197	2	following	follow	VERB
ijtc-1533	197	3	section	section	NOUN
ijtc-1533	197	4	present	present	ADJ
ijtc-1533	197	5	variables	variable	NOUN
ijtc-1533	197	6	which	which	PRON
ijtc-1533	197	7	are	be	AUX
ijtc-1533	197	8	linked	link	VERB
ijtc-1533	197	9	to	to	ADP
ijtc-1533	197	10	each	each	DET
ijtc-1533	197	11	research	research	NOUN
ijtc-1533	197	12	hypothesis	hypothesis	NOUN
ijtc-1533	197	13	.	.	PUNCT
ijtc-1533	198	1	the	the	DET
ijtc-1533	198	2	section	section	NOUN
ijtc-1533	198	3	covers	cover	VERB
ijtc-1533	198	4	,	,	PUNCT
ijtc-1533	198	5	how	how	SCONJ
ijtc-1533	198	6	each	each	DET
ijtc-1533	198	7	variable	variable	NOUN
ijtc-1533	198	8	was	be	AUX
ijtc-1533	198	9	achieved	achieve	VERB
ijtc-1533	198	10	in	in	ADP
ijtc-1533	198	11	details	detail	NOUN
ijtc-1533	198	12	.	.	PUNCT
ijtc-1533	199	1	the	the	DET
ijtc-1533	199	2	length	length	NOUN
ijtc-1533	199	3	of	of	ADP
ijtc-1533	199	4	the	the	DET
ijtc-1533	199	5	chairperson	chairperson	NOUN
ijtc-1533	199	6	's	's	PART
ijtc-1533	199	7	report	report	NOUN
ijtc-1533	199	8	was	be	AUX
ijtc-1533	199	9	assessed	assess	VERB
ijtc-1533	199	10	by	by	ADP
ijtc-1533	199	11	comparing	compare	VERB
ijtc-1533	199	12	the	the	DET
ijtc-1533	199	13	number	number	NOUN
ijtc-1533	199	14	of	of	ADP
ijtc-1533	199	15	pages	page	NOUN
ijtc-1533	199	16	and	and	CCONJ
ijtc-1533	199	17	word	word	NOUN
ijtc-1533	199	18	count	count	NOUN
ijtc-1533	199	19	for	for	ADP
ijtc-1533	199	20	profitable	profitable	ADJ
ijtc-1533	199	21	and	and	CCONJ
ijtc-1533	199	22	non	non	ADJ
ijtc-1533	199	23	-	-	ADJ
ijtc-1533	199	24	profitable	profitable	ADJ
ijtc-1533	199	25	soes	soe	NOUN
ijtc-1533	199	26	.	.	PUNCT
ijtc-1533	200	1	each	each	DET
ijtc-1533	200	2	report	report	NOUN
ijtc-1533	200	3	was	be	AUX
ijtc-1533	200	4	imported	import	VERB
ijtc-1533	200	5	into	into	ADP
ijtc-1533	200	6	microsoft	microsoft	PROPN
ijtc-1533	200	7	word	word	NOUN
ijtc-1533	200	8	,	,	PUNCT
ijtc-1533	200	9	where	where	SCONJ
ijtc-1533	200	10	the	the	DET
ijtc-1533	200	11	page	page	NOUN
ijtc-1533	200	12	count	count	NOUN
ijtc-1533	200	13	and	and	CCONJ
ijtc-1533	200	14	word	word	NOUN
ijtc-1533	200	15	count	count	NOUN
ijtc-1533	200	16	functionality	functionality	NOUN
ijtc-1533	200	17	were	be	AUX
ijtc-1533	200	18	used	use	VERB
ijtc-1533	200	19	to	to	PART
ijtc-1533	200	20	determine	determine	VERB
ijtc-1533	200	21	its	its	PRON
ijtc-1533	200	22	length	length	NOUN
ijtc-1533	200	23	.	.	PUNCT
ijtc-1533	201	1	the	the	DET
ijtc-1533	201	2	percentage	percentage	NOUN
ijtc-1533	201	3	of	of	ADP
ijtc-1533	201	4	positive	positive	ADJ
ijtc-1533	201	5	tone	tone	NOUN
ijtc-1533	201	6	in	in	ADP
ijtc-1533	201	7	the	the	DET
ijtc-1533	201	8	chairperson	chairperson	NOUN
ijtc-1533	201	9	's	's	PART
ijtc-1533	201	10	report	report	NOUN
ijtc-1533	201	11	was	be	AUX
ijtc-1533	201	12	analyzed	analyze	VERB
ijtc-1533	201	13	by	by	ADP
ijtc-1533	201	14	evaluating	evaluate	VERB
ijtc-1533	201	15	the	the	DET
ijtc-1533	201	16	positive	positive	ADJ
ijtc-1533	201	17	and	and	CCONJ
ijtc-1533	201	18	negative	negative	ADJ
ijtc-1533	201	19	sentiments	sentiment	NOUN
ijtc-1533	201	20	,	,	PUNCT
ijtc-1533	201	21	comparing	compare	VERB
ijtc-1533	201	22	both	both	CCONJ
ijtc-1533	201	23	profitable	profitable	ADJ
ijtc-1533	201	24	and	and	CCONJ
ijtc-1533	201	25	non	non	ADJ
ijtc-1533	201	26	-	-	ADJ
ijtc-1533	201	27	profitable	profitable	ADJ
ijtc-1533	201	28	soes	soe	NOUN
ijtc-1533	201	29	to	to	PART
ijtc-1533	201	30	determine	determine	VERB
ijtc-1533	201	31	any	any	DET
ijtc-1533	201	32	differences	difference	NOUN
ijtc-1533	201	33	in	in	ADP
ijtc-1533	201	34	tone	tone	NOUN
ijtc-1533	201	35	.	.	PUNCT
ijtc-1533	202	1	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	PROPN
ijtc-1533	202	2	impression	impression	NOUN
ijtc-1533	202	3	management	management	NOUN
ijtc-1533	202	4	analysis	analysis	NOUN
ijtc-1533	202	5	in	in	ADP
ijtc-1533	202	6	south	south	PROPN
ijtc-1533	202	7	african	african	PROPN
ijtc-1533	202	8	soe	soe	PROPN
ijtc-1533	202	9	’s	’s	PART
ijtc-1533	202	10	(	(	PUNCT
ijtc-1533	202	11	state	state	NOUN
ijtc-1533	202	12	in	in	ADP
ijtc-1533	202	13	full	full	ADJ
ijtc-1533	202	14	for	for	ADP
ijtc-1533	202	15	the	the	DET
ijtc-1533	202	16	first	first	ADJ
ijtc-1533	202	17	time	time	NOUN
ijtc-1533	202	18	)	)	PUNCT
ijtc-1533	202	19	annual	annual	ADJ
ijtc-1533	202	20	reports	report	NOUN
ijtc-1533	202	21	:	:	PUNCT
ijtc-1533	202	22	a	a	DET
ijtc-1533	202	23	signaling	signal	VERB
ijtc-1533	202	24	theory	theory	NOUN
ijtc-1533	202	25	approach	approach	NOUN
ijtc-1533	202	26	ngcizela	ngcizela	ADP
ijtc-1533	202	27	,	,	PUNCT
ijtc-1533	202	28	phesa	phesa	NOUN
ijtc-1533	202	29	,	,	PUNCT
ijtc-1533	202	30	and	and	CCONJ
ijtc-1533	202	31	arulanandam	arulanandam	NOUN
ijtc-1533	202	32	816	816	NUM
ijtc-1533	202	33	|	|	ADV
ijtc-1533	202	34	ilomata	ilomata	PROPN
ijtc-1533	202	35	international	international	ADJ
ijtc-1533	202	36	journal	journal	NOUN
ijtc-1533	202	37	of	of	ADP
ijtc-1533	202	38	tax	tax	PROPN
ijtc-1533	202	39	&	&	CCONJ
ijtc-1533	202	40	accounting	accounting	PROPN
ijtc-1533	202	41	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1533	202	42	the	the	DET
ijtc-1533	202	43	chairperson	chairperson	NOUN
ijtc-1533	202	44	’s	’s	PART
ijtc-1533	202	45	report	report	NOUN
ijtc-1533	202	46	will	will	AUX
ijtc-1533	202	47	contain	contain	VERB
ijtc-1533	202	48	similar	similar	ADJ
ijtc-1533	202	49	personal	personal	ADJ
ijtc-1533	202	50	references	reference	NOUN
ijtc-1533	202	51	for	for	ADP
ijtc-1533	202	52	profitable	profitable	ADJ
ijtc-1533	202	53	and	and	CCONJ
ijtc-1533	202	54	non	non	ADJ
ijtc-1533	202	55	-	-	ADJ
ijtc-1533	202	56	profitable	profitable	ADJ
ijtc-1533	202	57	soes	soe	NOUN
ijtc-1533	202	58	.	.	PUNCT
ijtc-1533	203	1	the	the	DET
ijtc-1533	203	2	analysis	analysis	NOUN
ijtc-1533	203	3	focused	focus	VERB
ijtc-1533	203	4	on	on	ADP
ijtc-1533	203	5	identifying	identify	VERB
ijtc-1533	203	6	the	the	DET
ijtc-1533	203	7	frequency	frequency	NOUN
ijtc-1533	203	8	of	of	ADP
ijtc-1533	203	9	personal	personal	ADJ
ijtc-1533	203	10	pronouns	pronoun	NOUN
ijtc-1533	203	11	such	such	ADJ
ijtc-1533	203	12	as	as	ADP
ijtc-1533	203	13	"	"	PUNCT
ijtc-1533	203	14	we	we	PRON
ijtc-1533	203	15	,	,	PUNCT
ijtc-1533	203	16	"	"	PUNCT
ijtc-1533	203	17	"	"	PUNCT
ijtc-1533	203	18	us	we	PRON
ijtc-1533	203	19	,	,	PUNCT
ijtc-1533	203	20	"	"	PUNCT
ijtc-1533	203	21	"	"	PUNCT
ijtc-1533	203	22	our	our	PRON
ijtc-1533	203	23	,	,	PUNCT
ijtc-1533	203	24	"	"	PUNCT
ijtc-1533	203	25	"	"	PUNCT
ijtc-1533	203	26	i	i	PRON
ijtc-1533	203	27	,	,	PUNCT
ijtc-1533	203	28	"	"	PUNCT
ijtc-1533	203	29	"	"	PUNCT
ijtc-1533	203	30	me	i	PRON
ijtc-1533	203	31	,	,	PUNCT
ijtc-1533	203	32	"	"	PUNCT
ijtc-1533	203	33	and	and	CCONJ
ijtc-1533	203	34	"	"	PUNCT
ijtc-1533	203	35	my	my	PRON
ijtc-1533	203	36	"	"	PUNCT
ijtc-1533	203	37	in	in	ADP
ijtc-1533	203	38	the	the	DET
ijtc-1533	203	39	chairperson	chairperson	NOUN
ijtc-1533	203	40	’s	’s	PART
ijtc-1533	203	41	reports	report	NOUN
ijtc-1533	203	42	to	to	PART
ijtc-1533	203	43	assess	assess	VERB
ijtc-1533	203	44	the	the	DET
ijtc-1533	203	45	extent	extent	NOUN
ijtc-1533	203	46	of	of	ADP
ijtc-1533	203	47	personal	personal	ADJ
ijtc-1533	203	48	references	reference	NOUN
ijtc-1533	203	49	used	use	VERB
ijtc-1533	203	50	.	.	PUNCT
ijtc-1533	204	1	the	the	DET
ijtc-1533	204	2	percentage	percentage	NOUN
ijtc-1533	204	3	of	of	ADP
ijtc-1533	204	4	passive	passive	ADJ
ijtc-1533	204	5	language	language	NOUN
ijtc-1533	204	6	in	in	ADP
ijtc-1533	204	7	the	the	DET
ijtc-1533	204	8	chairperson	chairperson	NOUN
ijtc-1533	204	9	's	's	PART
ijtc-1533	204	10	report	report	NOUN
ijtc-1533	204	11	will	will	AUX
ijtc-1533	204	12	be	be	AUX
ijtc-1533	204	13	similar	similar	ADJ
ijtc-1533	204	14	for	for	ADP
ijtc-1533	204	15	both	both	CCONJ
ijtc-1533	204	16	profitable	profitable	ADJ
ijtc-1533	204	17	and	and	CCONJ
ijtc-1533	204	18	non	non	ADJ
ijtc-1533	204	19	-	-	ADJ
ijtc-1533	204	20	profitable	profitable	ADJ
ijtc-1533	204	21	soes	soe	NOUN
ijtc-1533	204	22	.	.	PUNCT
ijtc-1533	205	1	the	the	DET
ijtc-1533	205	2	reports	report	NOUN
ijtc-1533	205	3	were	be	AUX
ijtc-1533	205	4	analyzed	analyze	VERB
ijtc-1533	205	5	using	use	VERB
ijtc-1533	205	6	microsoft	microsoft	PROPN
ijtc-1533	205	7	word	word	NOUN
ijtc-1533	205	8	’s	’s	PART
ijtc-1533	205	9	proofing	proof	VERB
ijtc-1533	205	10	tool	tool	NOUN
ijtc-1533	205	11	to	to	PART
ijtc-1533	205	12	calculate	calculate	VERB
ijtc-1533	205	13	the	the	DET
ijtc-1533	205	14	percentage	percentage	NOUN
ijtc-1533	205	15	of	of	ADP
ijtc-1533	205	16	passive	passive	ADJ
ijtc-1533	205	17	voice	voice	NOUN
ijtc-1533	205	18	in	in	ADP
ijtc-1533	205	19	the	the	DET
ijtc-1533	205	20	chairperson	chairperson	NOUN
ijtc-1533	205	21	’s	’s	PART
ijtc-1533	205	22	reports	report	NOUN
ijtc-1533	205	23	.	.	PUNCT
ijtc-1533	206	1	data	datum	NOUN
ijtc-1533	206	2	presentation	presentation	NOUN
ijtc-1533	206	3	and	and	CCONJ
ijtc-1533	206	4	analysis	analysis	NOUN
ijtc-1533	206	5	were	be	AUX
ijtc-1533	206	6	conducted	conduct	VERB
ijtc-1533	206	7	for	for	ADP
ijtc-1533	206	8	all	all	DET
ijtc-1533	206	9	four	four	NUM
ijtc-1533	206	10	variables	variable	NOUN
ijtc-1533	206	11	based	base	VERB
ijtc-1533	206	12	on	on	ADP
ijtc-1533	206	13	the	the	DET
ijtc-1533	206	14	study	study	NOUN
ijtc-1533	206	15	by	by	ADP
ijtc-1533	206	16	phesa	phesa	NOUN
ijtc-1533	206	17	(	(	PUNCT
ijtc-1533	206	18	2021	2021	NUM
ijtc-1533	206	19	)	)	PUNCT
ijtc-1533	206	20	.	.	PUNCT
ijtc-1533	207	1	the	the	DET
ijtc-1533	207	2	analysis	analysis	NOUN
ijtc-1533	207	3	is	be	AUX
ijtc-1533	207	4	outlined	outline	VERB
ijtc-1533	207	5	as	as	SCONJ
ijtc-1533	207	6	follows	follow	VERB
ijtc-1533	207	7	:	:	PUNCT
ijtc-1533	207	8	h₁.1	h₁.1	X
ijtc-1533	207	9	:	:	PUNCT
ijtc-1533	207	10	chairperson	chairperson	NOUN
ijtc-1533	207	11	’s	’s	PART
ijtc-1533	207	12	report	report	NOUN
ijtc-1533	207	13	length	length	NOUN
ijtc-1533	207	14	:	:	PUNCT
ijtc-1533	207	15	the	the	DET
ijtc-1533	207	16	number	number	NOUN
ijtc-1533	207	17	of	of	ADP
ijtc-1533	207	18	words	word	NOUN
ijtc-1533	207	19	was	be	AUX
ijtc-1533	207	20	determined	determine	VERB
ijtc-1533	207	21	using	use	VERB
ijtc-1533	207	22	microsoft	microsoft	PROPN
ijtc-1533	207	23	word	word	NOUN
ijtc-1533	207	24	.	.	PUNCT
ijtc-1533	208	1	descriptive	descriptive	ADJ
ijtc-1533	208	2	statistics	statistic	NOUN
ijtc-1533	208	3	included	include	VERB
ijtc-1533	208	4	mean	mean	ADJ
ijtc-1533	208	5	,	,	PUNCT
ijtc-1533	208	6	standard	standard	ADJ
ijtc-1533	208	7	deviation	deviation	NOUN
ijtc-1533	208	8	,	,	PUNCT
ijtc-1533	208	9	minimum	minimum	NOUN
ijtc-1533	208	10	,	,	PUNCT
ijtc-1533	208	11	and	and	CCONJ
ijtc-1533	208	12	maximum	maximum	ADJ
ijtc-1533	208	13	values	value	NOUN
ijtc-1533	208	14	.	.	PUNCT
ijtc-1533	209	1	the	the	DET
ijtc-1533	209	2	difference	difference	NOUN
ijtc-1533	209	3	in	in	ADP
ijtc-1533	209	4	report	report	NOUN
ijtc-1533	209	5	length	length	NOUN
ijtc-1533	209	6	between	between	ADP
ijtc-1533	209	7	profitable	profitable	ADJ
ijtc-1533	209	8	and	and	CCONJ
ijtc-1533	209	9	non	non	ADJ
ijtc-1533	209	10	-	-	ADJ
ijtc-1533	209	11	profitable	profitable	ADJ
ijtc-1533	209	12	soes	soe	NOUN
ijtc-1533	209	13	was	be	AUX
ijtc-1533	209	14	tested	test	VERB
ijtc-1533	209	15	using	use	VERB
ijtc-1533	209	16	the	the	DET
ijtc-1533	209	17	mann	mann	PROPN
ijtc-1533	209	18	-	-	PUNCT
ijtc-1533	209	19	whitney	whitney	PROPN
ijtc-1533	209	20	u	u	PROPN
ijtc-1533	209	21	test	test	NOUN
ijtc-1533	209	22	in	in	ADP
ijtc-1533	209	23	spss	spss	PROPN
ijtc-1533	209	24	.	.	PUNCT
ijtc-1533	210	1	h₁.2	h₁.2	ADJ
ijtc-1533	210	2	:	:	PUNCT
ijtc-1533	210	3	positive	positive	ADJ
ijtc-1533	210	4	disclosure	disclosure	NOUN
ijtc-1533	210	5	tone	tone	NOUN
ijtc-1533	210	6	:	:	PUNCT
ijtc-1533	210	7	the	the	DET
ijtc-1533	210	8	percentage	percentage	NOUN
ijtc-1533	210	9	of	of	ADP
ijtc-1533	210	10	positive	positive	ADJ
ijtc-1533	210	11	and	and	CCONJ
ijtc-1533	210	12	negative	negative	ADJ
ijtc-1533	210	13	sentiment	sentiment	NOUN
ijtc-1533	210	14	was	be	AUX
ijtc-1533	210	15	analyzed	analyze	VERB
ijtc-1533	210	16	using	use	VERB
ijtc-1533	210	17	sentiment	sentiment	NOUN
ijtc-1533	210	18	analysis	analysis	NOUN
ijtc-1533	210	19	for	for	ADP
ijtc-1533	210	20	microsoft	microsoft	PROPN
ijtc-1533	210	21	excel	excel	PROPN
ijtc-1533	210	22	,	,	PUNCT
ijtc-1533	210	23	comparing	compare	VERB
ijtc-1533	210	24	the	the	DET
ijtc-1533	210	25	tone	tone	NOUN
ijtc-1533	210	26	of	of	ADP
ijtc-1533	210	27	profitable	profitable	ADJ
ijtc-1533	210	28	and	and	CCONJ
ijtc-1533	210	29	non	non	ADJ
ijtc-1533	210	30	-	-	ADJ
ijtc-1533	210	31	profitable	profitable	ADJ
ijtc-1533	210	32	soes	soe	NOUN
ijtc-1533	210	33	.	.	PUNCT
ijtc-1533	211	1	h₁.3	h₁.3	NOUN
ijtc-1533	211	2	:	:	PUNCT
ijtc-1533	211	3	extent	extent	NOUN
ijtc-1533	211	4	of	of	ADP
ijtc-1533	211	5	personal	personal	ADJ
ijtc-1533	211	6	reference	reference	NOUN
ijtc-1533	211	7	words	word	NOUN
ijtc-1533	211	8	:	:	PUNCT
ijtc-1533	211	9	personal	personal	ADJ
ijtc-1533	211	10	reference	reference	NOUN
ijtc-1533	211	11	words	word	NOUN
ijtc-1533	211	12	such	such	ADJ
ijtc-1533	211	13	as	as	ADP
ijtc-1533	211	14	"	"	PUNCT
ijtc-1533	211	15	we	we	PRON
ijtc-1533	211	16	,	,	PUNCT
ijtc-1533	211	17	"	"	PUNCT
ijtc-1533	211	18	"	"	PUNCT
ijtc-1533	211	19	us	we	PRON
ijtc-1533	211	20	,	,	PUNCT
ijtc-1533	211	21	"	"	PUNCT
ijtc-1533	211	22	and	and	CCONJ
ijtc-1533	211	23	"	"	PUNCT
ijtc-1533	211	24	i	i	PRON
ijtc-1533	211	25	"	"	PUNCT
ijtc-1533	211	26	were	be	AUX
ijtc-1533	211	27	counted	count	VERB
ijtc-1533	211	28	.	.	PUNCT
ijtc-1533	212	1	descriptive	descriptive	ADJ
ijtc-1533	212	2	statistics	statistic	NOUN
ijtc-1533	212	3	included	include	VERB
ijtc-1533	212	4	mean	mean	ADJ
ijtc-1533	212	5	,	,	PUNCT
ijtc-1533	212	6	standard	standard	ADJ
ijtc-1533	212	7	deviation	deviation	NOUN
ijtc-1533	212	8	,	,	PUNCT
ijtc-1533	212	9	minimum	minimum	NOUN
ijtc-1533	212	10	,	,	PUNCT
ijtc-1533	212	11	and	and	CCONJ
ijtc-1533	212	12	maximum	maximum	NOUN
ijtc-1533	212	13	.	.	PUNCT
ijtc-1533	213	1	the	the	DET
ijtc-1533	213	2	mannwhitney	mannwhitney	NOUN
ijtc-1533	213	3	u	u	PROPN
ijtc-1533	213	4	test	test	NOUN
ijtc-1533	213	5	determined	determine	VERB
ijtc-1533	213	6	the	the	DET
ijtc-1533	213	7	significance	significance	NOUN
ijtc-1533	213	8	of	of	ADP
ijtc-1533	213	9	the	the	DET
ijtc-1533	213	10	difference	difference	NOUN
ijtc-1533	213	11	between	between	ADP
ijtc-1533	213	12	profitable	profitable	ADJ
ijtc-1533	213	13	and	and	CCONJ
ijtc-1533	213	14	non	non	ADJ
ijtc-1533	213	15	-	-	ADJ
ijtc-1533	213	16	profitable	profitable	ADJ
ijtc-1533	213	17	soes	soe	NOUN
ijtc-1533	213	18	.	.	PUNCT
ijtc-1533	214	1	h₁.4	h₁.4	NOUN
ijtc-1533	214	2	:	:	PUNCT
ijtc-1533	214	3	percentage	percentage	NOUN
ijtc-1533	214	4	of	of	ADP
ijtc-1533	214	5	passive	passive	ADJ
ijtc-1533	214	6	language	language	NOUN
ijtc-1533	214	7	:	:	PUNCT
ijtc-1533	214	8	the	the	DET
ijtc-1533	214	9	usage	usage	NOUN
ijtc-1533	214	10	of	of	ADP
ijtc-1533	214	11	passive	passive	ADJ
ijtc-1533	214	12	language	language	NOUN
ijtc-1533	214	13	in	in	ADP
ijtc-1533	214	14	the	the	DET
ijtc-1533	214	15	chairperson	chairperson	NOUN
ijtc-1533	214	16	’s	’s	PART
ijtc-1533	214	17	report	report	NOUN
ijtc-1533	214	18	was	be	AUX
ijtc-1533	214	19	analyzed	analyze	VERB
ijtc-1533	214	20	through	through	ADP
ijtc-1533	214	21	descriptive	descriptive	ADJ
ijtc-1533	214	22	statistics	statistic	NOUN
ijtc-1533	214	23	.	.	PUNCT
ijtc-1533	215	1	the	the	DET
ijtc-1533	215	2	mann	mann	PROPN
ijtc-1533	215	3	-	-	PUNCT
ijtc-1533	215	4	whitney	whitney	PROPN
ijtc-1533	215	5	u	u	PROPN
ijtc-1533	215	6	test	test	NOUN
ijtc-1533	215	7	was	be	AUX
ijtc-1533	215	8	applied	apply	VERB
ijtc-1533	215	9	to	to	PART
ijtc-1533	215	10	assess	assess	VERB
ijtc-1533	215	11	the	the	DET
ijtc-1533	215	12	significance	significance	NOUN
ijtc-1533	215	13	of	of	ADP
ijtc-1533	215	14	the	the	DET
ijtc-1533	215	15	difference	difference	NOUN
ijtc-1533	215	16	between	between	ADP
ijtc-1533	215	17	profitable	profitable	ADJ
ijtc-1533	215	18	and	and	CCONJ
ijtc-1533	215	19	non	non	ADJ
ijtc-1533	215	20	-	-	ADJ
ijtc-1533	215	21	profitable	profitable	ADJ
ijtc-1533	215	22	soes	soe	NOUN
ijtc-1533	215	23	.	.	PUNCT
ijtc-1533	216	1	in	in	ADP
ijtc-1533	216	2	this	this	DET
ijtc-1533	216	3	section	section	NOUN
ijtc-1533	216	4	,	,	PUNCT
ijtc-1533	216	5	we	we	PRON
ijtc-1533	216	6	outlined	outline	VERB
ijtc-1533	216	7	the	the	DET
ijtc-1533	216	8	research	research	NOUN
ijtc-1533	216	9	methodology	methodology	NOUN
ijtc-1533	216	10	.	.	PUNCT
ijtc-1533	217	1	as	as	SCONJ
ijtc-1533	217	2	noted	note	VERB
ijtc-1533	217	3	above	above	ADV
ijtc-1533	217	4	,	,	PUNCT
ijtc-1533	217	5	to	to	PART
ijtc-1533	217	6	ensure	ensure	VERB
ijtc-1533	217	7	the	the	DET
ijtc-1533	217	8	rigorousness	rigorousness	NOUN
ijtc-1533	217	9	of	of	ADP
ijtc-1533	217	10	the	the	DET
ijtc-1533	217	11	results	result	NOUN
ijtc-1533	217	12	,	,	PUNCT
ijtc-1533	217	13	a	a	DET
ijtc-1533	217	14	non	non	ADJ
ijtc-1533	217	15	-	-	ADJ
ijtc-1533	217	16	parametric	parametric	ADJ
ijtc-1533	217	17	test	test	NOUN
ijtc-1533	217	18	called	call	VERB
ijtc-1533	217	19	mann	mann	PROPN
ijtc-1533	217	20	-	-	PUNCT
ijtc-1533	217	21	whitney	whitney	PROPN
ijtc-1533	217	22	u	u	PROPN
ijtc-1533	217	23	was	be	AUX
ijtc-1533	217	24	used	use	VERB
ijtc-1533	217	25	to	to	PART
ijtc-1533	217	26	assess	assess	VERB
ijtc-1533	217	27	the	the	DET
ijtc-1533	217	28	extent	extent	NOUN
ijtc-1533	217	29	of	of	ADP
ijtc-1533	217	30	significance	significance	NOUN
ijtc-1533	217	31	.	.	PUNCT
ijtc-1533	218	1	the	the	DET
ijtc-1533	218	2	section	section	NOUN
ijtc-1533	218	3	also	also	ADV
ijtc-1533	218	4	detailed	detail	VERB
ijtc-1533	218	5	the	the	DET
ijtc-1533	218	6	data	data	NOUN
ijtc-1533	218	7	presentation	presentation	NOUN
ijtc-1533	218	8	and	and	CCONJ
ijtc-1533	218	9	analysis	analysis	NOUN
ijtc-1533	218	10	approach	approach	NOUN
ijtc-1533	218	11	.	.	PUNCT
ijtc-1533	219	1	the	the	DET
ijtc-1533	219	2	next	next	ADJ
ijtc-1533	219	3	chapter	chapter	NOUN
ijtc-1533	219	4	presents	present	VERB
ijtc-1533	219	5	the	the	DET
ijtc-1533	219	6	data	data	NOUN
ijtc-1533	219	7	results	result	NOUN
ijtc-1533	219	8	and	and	CCONJ
ijtc-1533	219	9	analysis	analysis	NOUN
ijtc-1533	219	10	according	accord	VERB
ijtc-1533	219	11	to	to	ADP
ijtc-1533	219	12	the	the	DET
ijtc-1533	219	13	study	study	NOUN
ijtc-1533	219	14	’s	’s	PART
ijtc-1533	219	15	hypotheses	hypothesis	NOUN
ijtc-1533	219	16	and	and	CCONJ
ijtc-1533	219	17	objectives	objective	NOUN
ijtc-1533	219	18	.	.	PUNCT
ijtc-1533	220	1	this	this	DET
ijtc-1533	220	2	chapter	chapter	NOUN
ijtc-1533	220	3	presents	present	VERB
ijtc-1533	220	4	the	the	DET
ijtc-1533	220	5	study	study	NOUN
ijtc-1533	220	6	's	's	PART
ijtc-1533	220	7	results	result	NOUN
ijtc-1533	220	8	and	and	CCONJ
ijtc-1533	220	9	discussions	discussion	NOUN
ijtc-1533	220	10	,	,	PUNCT
ijtc-1533	220	11	which	which	PRON
ijtc-1533	220	12	focused	focus	VERB
ijtc-1533	220	13	on	on	ADP
ijtc-1533	220	14	analyzing	analyze	VERB
ijtc-1533	220	15	the	the	DET
ijtc-1533	220	16	chairperson	chairperson	NOUN
ijtc-1533	220	17	’s	’s	PART
ijtc-1533	220	18	report	report	NOUN
ijtc-1533	220	19	in	in	ADP
ijtc-1533	220	20	the	the	DET
ijtc-1533	220	21	annual	annual	ADJ
ijtc-1533	220	22	reports	report	NOUN
ijtc-1533	220	23	of	of	ADP
ijtc-1533	220	24	south	south	ADJ
ijtc-1533	220	25	african	african	ADJ
ijtc-1533	220	26	state	state	NOUN
ijtc-1533	220	27	-	-	PUNCT
ijtc-1533	220	28	owned	own	VERB
ijtc-1533	220	29	enterprises	enterprise	NOUN
ijtc-1533	220	30	(	(	PUNCT
ijtc-1533	220	31	soes	soe	NOUN
ijtc-1533	220	32	)	)	PUNCT
ijtc-1533	220	33	.	.	PUNCT
ijtc-1533	221	1	the	the	DET
ijtc-1533	221	2	main	main	ADJ
ijtc-1533	221	3	null	null	ADJ
ijtc-1533	221	4	hypothesis	hypothesis	NOUN
ijtc-1533	221	5	of	of	ADP
ijtc-1533	221	6	the	the	DET
ijtc-1533	221	7	study	study	NOUN
ijtc-1533	221	8	posits	posit	NOUN
ijtc-1533	221	9	that	that	SCONJ
ijtc-1533	221	10	there	there	PRON
ijtc-1533	221	11	is	be	VERB
ijtc-1533	221	12	no	no	DET
ijtc-1533	221	13	noticeable	noticeable	ADJ
ijtc-1533	221	14	difference	difference	NOUN
ijtc-1533	221	15	in	in	ADP
ijtc-1533	221	16	the	the	DET
ijtc-1533	221	17	textual	textual	ADJ
ijtc-1533	221	18	characteristics	characteristic	NOUN
ijtc-1533	221	19	of	of	ADP
ijtc-1533	221	20	the	the	DET
ijtc-1533	221	21	chairperson	chairperson	NOUN
ijtc-1533	221	22	’s	’s	PART
ijtc-1533	221	23	report	report	NOUN
ijtc-1533	221	24	between	between	ADP
ijtc-1533	221	25	profitable	profitable	ADJ
ijtc-1533	221	26	and	and	CCONJ
ijtc-1533	221	27	non	non	ADJ
ijtc-1533	221	28	-	-	ADJ
ijtc-1533	221	29	profitable	profitable	ADJ
ijtc-1533	221	30	soes	soe	NOUN
ijtc-1533	221	31	.	.	PUNCT
ijtc-1533	222	1	the	the	DET
ijtc-1533	222	2	following	follow	VERB
ijtc-1533	222	3	sub	sub	ADJ
ijtc-1533	222	4	-	-	ADJ
ijtc-1533	222	5	objectives	objective	NOUN
ijtc-1533	222	6	guided	guide	VERB
ijtc-1533	222	7	the	the	DET
ijtc-1533	222	8	data	datum	NOUN
ijtc-1533	222	9	analysis	analysis	NOUN
ijtc-1533	222	10	:	:	PUNCT
ijtc-1533	222	11	•	•	ADP
ijtc-1533	222	12	to	to	PART
ijtc-1533	222	13	examine	examine	VERB
ijtc-1533	222	14	the	the	DET
ijtc-1533	222	15	chairperson	chairperson	NOUN
ijtc-1533	222	16	’s	’s	PART
ijtc-1533	222	17	report	report	NOUN
ijtc-1533	222	18	length	length	NOUN
ijtc-1533	222	19	as	as	ADP
ijtc-1533	222	20	a	a	DET
ijtc-1533	222	21	potential	potential	ADJ
ijtc-1533	222	22	impression	impression	NOUN
ijtc-1533	222	23	management	management	NOUN
ijtc-1533	222	24	tactic	tactic	NOUN
ijtc-1533	222	25	.	.	PUNCT
ijtc-1533	223	1	•	•	INTJ
ijtc-1533	223	2	to	to	PART
ijtc-1533	223	3	evaluate	evaluate	VERB
ijtc-1533	223	4	the	the	DET
ijtc-1533	223	5	use	use	NOUN
ijtc-1533	223	6	of	of	ADP
ijtc-1533	223	7	positive	positive	ADJ
ijtc-1533	223	8	tone	tone	NOUN
ijtc-1533	223	9	,	,	PUNCT
ijtc-1533	223	10	in	in	ADP
ijtc-1533	223	11	the	the	DET
ijtc-1533	223	12	form	form	NOUN
ijtc-1533	223	13	of	of	ADP
ijtc-1533	223	14	sentiment	sentiment	NOUN
ijtc-1533	223	15	,	,	PUNCT
ijtc-1533	223	16	in	in	ADP
ijtc-1533	223	17	the	the	DET
ijtc-1533	223	18	chairperson	chairperson	NOUN
ijtc-1533	223	19	’s	’s	PART
ijtc-1533	223	20	report	report	NOUN
ijtc-1533	223	21	.	.	PUNCT
ijtc-1533	224	1	•	•	ADP
ijtc-1533	224	2	to	to	PART
ijtc-1533	224	3	assess	assess	VERB
ijtc-1533	224	4	personal	personal	ADJ
ijtc-1533	224	5	reference	reference	NOUN
ijtc-1533	224	6	words	word	NOUN
ijtc-1533	224	7	as	as	ADP
ijtc-1533	224	8	an	an	DET
ijtc-1533	224	9	impression	impression	NOUN
ijtc-1533	224	10	management	management	NOUN
ijtc-1533	224	11	tactic	tactic	NOUN
ijtc-1533	224	12	.	.	PUNCT
ijtc-1533	225	1	•	•	INTJ
ijtc-1533	225	2	to	to	PART
ijtc-1533	225	3	investigate	investigate	VERB
ijtc-1533	225	4	the	the	DET
ijtc-1533	225	5	use	use	NOUN
ijtc-1533	225	6	of	of	ADP
ijtc-1533	225	7	passive	passive	ADJ
ijtc-1533	225	8	language	language	NOUN
ijtc-1533	225	9	as	as	ADP
ijtc-1533	225	10	a	a	DET
ijtc-1533	225	11	form	form	NOUN
ijtc-1533	225	12	of	of	ADP
ijtc-1533	225	13	impression	impression	NOUN
ijtc-1533	225	14	management	management	NOUN
ijtc-1533	225	15	in	in	ADP
ijtc-1533	225	16	the	the	DET
ijtc-1533	225	17	chairperson	chairperson	NOUN
ijtc-1533	225	18	’s	’s	PART
ijtc-1533	225	19	report	report	NOUN
ijtc-1533	225	20	.	.	PUNCT
ijtc-1533	226	1	results	result	NOUN
ijtc-1533	226	2	and	and	CCONJ
ijtc-1533	226	3	disscusion	disscusion	NOUN
ijtc-1533	226	4	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	NOUN
ijtc-1533	226	5	impression	impression	NOUN
ijtc-1533	226	6	management	management	NOUN
ijtc-1533	226	7	analysis	analysis	NOUN
ijtc-1533	226	8	in	in	ADP
ijtc-1533	226	9	south	south	PROPN
ijtc-1533	226	10	african	african	PROPN
ijtc-1533	226	11	soe	soe	PROPN
ijtc-1533	226	12	’s	’s	PART
ijtc-1533	226	13	(	(	PUNCT
ijtc-1533	226	14	state	state	NOUN
ijtc-1533	226	15	in	in	ADP
ijtc-1533	226	16	full	full	ADJ
ijtc-1533	226	17	for	for	ADP
ijtc-1533	226	18	the	the	DET
ijtc-1533	226	19	first	first	ADJ
ijtc-1533	226	20	time	time	NOUN
ijtc-1533	226	21	)	)	PUNCT
ijtc-1533	226	22	annual	annual	ADJ
ijtc-1533	226	23	reports	report	NOUN
ijtc-1533	226	24	:	:	PUNCT
ijtc-1533	226	25	a	a	DET
ijtc-1533	226	26	signaling	signal	VERB
ijtc-1533	226	27	theory	theory	NOUN
ijtc-1533	226	28	approach	approach	NOUN
ijtc-1533	226	29	ngcizela	ngcizela	ADP
ijtc-1533	226	30	,	,	PUNCT
ijtc-1533	226	31	phesa	phesa	NOUN
ijtc-1533	226	32	,	,	PUNCT
ijtc-1533	226	33	and	and	CCONJ
ijtc-1533	226	34	arulanandam	arulanandam	NOUN
ijtc-1533	226	35	817	817	NUM
ijtc-1533	226	36	|	|	ADV
ijtc-1533	226	37	ilomata	ilomata	PROPN
ijtc-1533	226	38	international	international	ADJ
ijtc-1533	226	39	journal	journal	NOUN
ijtc-1533	226	40	of	of	ADP
ijtc-1533	226	41	tax	tax	PROPN
ijtc-1533	226	42	&	&	CCONJ
ijtc-1533	226	43	accounting	accounting	PROPN
ijtc-1533	226	44	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1533	226	45	the	the	DET
ijtc-1533	226	46	chairperson	chairperson	NOUN
ijtc-1533	226	47	’s	’s	PART
ijtc-1533	226	48	report	report	NOUN
ijtc-1533	226	49	length	length	VERB
ijtc-1533	226	50	h₁.1	h₁.1	ADV
ijtc-1533	226	51	:	:	PUNCT
ijtc-1533	226	52	the	the	DET
ijtc-1533	226	53	length	length	NOUN
ijtc-1533	226	54	of	of	ADP
ijtc-1533	226	55	the	the	DET
ijtc-1533	226	56	chairperson	chairperson	NOUN
ijtc-1533	226	57	's	's	PART
ijtc-1533	226	58	report	report	NOUN
ijtc-1533	226	59	will	will	AUX
ijtc-1533	226	60	be	be	AUX
ijtc-1533	226	61	the	the	DET
ijtc-1533	226	62	same	same	ADJ
ijtc-1533	226	63	for	for	ADP
ijtc-1533	226	64	both	both	CCONJ
ijtc-1533	226	65	profitable	profitable	ADJ
ijtc-1533	226	66	and	and	CCONJ
ijtc-1533	226	67	non	non	ADJ
ijtc-1533	226	68	-	-	ADJ
ijtc-1533	226	69	profitable	profitable	ADJ
ijtc-1533	226	70	soes	soe	NOUN
ijtc-1533	226	71	.	.	PUNCT
ijtc-1533	227	1	the	the	DET
ijtc-1533	227	2	length	length	NOUN
ijtc-1533	227	3	of	of	ADP
ijtc-1533	227	4	the	the	DET
ijtc-1533	227	5	chairperson	chairperson	NOUN
ijtc-1533	227	6	’s	’s	PART
ijtc-1533	227	7	report	report	NOUN
ijtc-1533	227	8	was	be	AUX
ijtc-1533	227	9	measured	measure	VERB
ijtc-1533	227	10	using	use	VERB
ijtc-1533	227	11	two	two	NUM
ijtc-1533	227	12	variables	variable	NOUN
ijtc-1533	227	13	:	:	PUNCT
ijtc-1533	227	14	the	the	DET
ijtc-1533	227	15	number	number	NOUN
ijtc-1533	227	16	of	of	ADP
ijtc-1533	227	17	pages	page	NOUN
ijtc-1533	227	18	and	and	CCONJ
ijtc-1533	227	19	words	word	NOUN
ijtc-1533	227	20	.	.	PUNCT
ijtc-1533	228	1	the	the	DET
ijtc-1533	228	2	results	result	NOUN
ijtc-1533	228	3	in	in	ADP
ijtc-1533	228	4	table	table	NOUN
ijtc-1533	228	5	1	1	NUM
ijtc-1533	228	6	below	below	ADP
ijtc-1533	228	7	show	show	VERB
ijtc-1533	228	8	that	that	SCONJ
ijtc-1533	228	9	profitable	profitable	ADJ
ijtc-1533	228	10	soes	soe	NOUN
ijtc-1533	228	11	had	have	VERB
ijtc-1533	228	12	an	an	DET
ijtc-1533	228	13	average	average	NOUN
ijtc-1533	228	14	of	of	ADP
ijtc-1533	228	15	3	3	NUM
ijtc-1533	228	16	pages	page	NOUN
ijtc-1533	228	17	and	and	CCONJ
ijtc-1533	228	18	1,821.67	1,821.67	NUM
ijtc-1533	228	19	words	word	NOUN
ijtc-1533	228	20	,	,	PUNCT
ijtc-1533	228	21	while	while	SCONJ
ijtc-1533	228	22	non	non	ADJ
ijtc-1533	228	23	-	-	ADJ
ijtc-1533	228	24	profitable	profitable	ADJ
ijtc-1533	228	25	soes	soe	NOUN
ijtc-1533	228	26	had	have	VERB
ijtc-1533	228	27	an	an	DET
ijtc-1533	228	28	average	average	NOUN
ijtc-1533	228	29	of	of	ADP
ijtc-1533	228	30	2.17	2.17	NUM
ijtc-1533	228	31	pages	page	NOUN
ijtc-1533	228	32	and	and	CCONJ
ijtc-1533	228	33	1,212.89	1,212.89	NUM
ijtc-1533	228	34	words	word	NOUN
ijtc-1533	228	35	.	.	PUNCT
ijtc-1533	229	1	this	this	PRON
ijtc-1533	229	2	indicates	indicate	VERB
ijtc-1533	229	3	that	that	SCONJ
ijtc-1533	229	4	profitable	profitable	ADJ
ijtc-1533	229	5	soes	soe	NOUN
ijtc-1533	229	6	had	have	VERB
ijtc-1533	229	7	,	,	PUNCT
ijtc-1533	229	8	on	on	ADP
ijtc-1533	229	9	average	average	ADJ
ijtc-1533	229	10	,	,	PUNCT
ijtc-1533	229	11	29.08	29.08	NUM
ijtc-1533	229	12	%	%	NOUN
ijtc-1533	229	13	more	more	ADJ
ijtc-1533	229	14	pages	page	NOUN
ijtc-1533	229	15	than	than	ADP
ijtc-1533	229	16	non	non	ADJ
ijtc-1533	229	17	-	-	ADJ
ijtc-1533	229	18	profitable	profitable	ADJ
ijtc-1533	229	19	soes	soe	NOUN
ijtc-1533	229	20	.	.	PUNCT
ijtc-1533	230	1	also	also	ADV
ijtc-1533	230	2	,	,	PUNCT
ijtc-1533	230	3	on	on	ADP
ijtc-1533	230	4	average	average	ADJ
ijtc-1533	230	5	,	,	PUNCT
ijtc-1533	230	6	profitable	profitable	ADJ
ijtc-1533	230	7	soes	soe	NOUN
ijtc-1533	230	8	contained	contain	VERB
ijtc-1533	230	9	33.42	33.42	NUM
ijtc-1533	230	10	%	%	NOUN
ijtc-1533	230	11	more	more	ADJ
ijtc-1533	230	12	words	word	NOUN
ijtc-1533	230	13	than	than	ADP
ijtc-1533	230	14	non	non	ADJ
ijtc-1533	230	15	-	-	ADJ
ijtc-1533	230	16	profitable	profitable	ADJ
ijtc-1533	230	17	soes	soe	NOUN
ijtc-1533	230	18	.	.	PUNCT
ijtc-1533	231	1	table	table	NOUN
ijtc-1533	231	2	1	1	NUM
ijtc-1533	231	3	:	:	PUNCT
ijtc-1533	231	4	analysis	analysis	NOUN
ijtc-1533	231	5	of	of	ADP
ijtc-1533	231	6	the	the	DET
ijtc-1533	231	7	number	number	NOUN
ijtc-1533	231	8	of	of	ADP
ijtc-1533	231	9	pages	page	NOUN
ijtc-1533	231	10	and	and	CCONJ
ijtc-1533	231	11	number	number	NOUN
ijtc-1533	231	12	of	of	ADP
ijtc-1533	231	13	words	word	NOUN
ijtc-1533	231	14	measure	measure	NOUN
ijtc-1533	231	15	type	type	NOUN
ijtc-1533	231	16	n	n	DET
ijtc-1533	231	17	mean	mean	VERB
ijtc-1533	231	18	standard	standard	ADJ
ijtc-1533	231	19	deviation	deviation	NOUN
ijtc-1533	231	20	cv	cv	NOUN
ijtc-1533	231	21	minimum	minimum	ADJ
ijtc-1533	231	22	maximum	maximum	ADJ
ijtc-1533	231	23	length	length	NOUN
ijtc-1533	231	24	of	of	ADP
ijtc-1533	231	25	chairperson	chairperson	NOUN
ijtc-1533	231	26	’s	’s	PART
ijtc-1533	231	27	report	report	NOUN
ijtc-1533	231	28	in	in	ADP
ijtc-1533	231	29	pages	page	NOUN
ijtc-1533	231	30	profitable	profitable	ADJ
ijtc-1533	231	31	9	9	NUM
ijtc-1533	231	32	3.06	3.06	NUM
ijtc-1533	231	33	1.21	1.21	NUM
ijtc-1533	231	34	0.396159	0.396159	NUM
ijtc-1533	231	35	1.5	1.5	NUM
ijtc-1533	231	36	5	5	NUM
ijtc-1533	231	37	nonprofitable	nonprofitable	ADJ
ijtc-1533	231	38	9	9	NUM
ijtc-1533	231	39	2.17	2.17	NUM
ijtc-1533	231	40	0.90	0.90	NUM
ijtc-1533	231	41	0.416025	0.416025	NUM
ijtc-1533	231	42	1	1	NUM
ijtc-1533	231	43	4	4	NUM
ijtc-1533	231	44	total	total	NOUN
ijtc-1533	231	45	18	18	NUM
ijtc-1533	231	46	length	length	NOUN
ijtc-1533	231	47	of	of	ADP
ijtc-1533	231	48	chairperson	chairperson	NOUN
ijtc-1533	231	49	’s	’s	PART
ijtc-1533	231	50	report	report	NOUN
ijtc-1533	231	51	in	in	ADP
ijtc-1533	231	52	words	word	NOUN
ijtc-1533	231	53	profitable	profitable	ADJ
ijtc-1533	231	54	9	9	NUM
ijtc-1533	231	55	1821.67	1821.67	NUM
ijtc-1533	231	56	763.28	763.28	NUM
ijtc-1533	231	57	0.419001	0.419001	NUM
ijtc-1533	231	58	879	879	NUM
ijtc-1533	231	59	3055	3055	NUM
ijtc-1533	231	60	nonprofitable	nonprofitable	ADJ
ijtc-1533	231	61	9	9	NUM
ijtc-1533	231	62	1212.89	1212.89	NUM
ijtc-1533	231	63	578.67	578.67	NUM
ijtc-1533	231	64	0.477096	0.477096	NUM
ijtc-1533	231	65	617	617	NUM
ijtc-1533	231	66	2435	2435	NUM
ijtc-1533	231	67	total	total	ADJ
ijtc-1533	231	68	18	18	NUM
ijtc-1533	231	69	source	source	NOUN
ijtc-1533	231	70	:	:	PUNCT
ijtc-1533	231	71	researcher	researcher	NOUN
ijtc-1533	231	72	’s	’s	PART
ijtc-1533	231	73	compilation	compilation	NOUN
ijtc-1533	231	74	results	result	NOUN
ijtc-1533	231	75	of	of	ADP
ijtc-1533	231	76	the	the	DET
ijtc-1533	231	77	mann	mann	PROPN
ijtc-1533	231	78	-	-	PUNCT
ijtc-1533	231	79	whitney	whitney	PROPN
ijtc-1533	231	80	u	u	PROPN
ijtc-1533	231	81	test	test	NOUN
ijtc-1533	231	82	analysis	analysis	NOUN
ijtc-1533	231	83	the	the	DET
ijtc-1533	231	84	mann	mann	PROPN
ijtc-1533	231	85	-	-	PUNCT
ijtc-1533	231	86	whitney	whitney	PROPN
ijtc-1533	231	87	u	u	PROPN
ijtc-1533	231	88	non	non	ADJ
ijtc-1533	231	89	-	-	ADJ
ijtc-1533	231	90	parametric	parametric	ADJ
ijtc-1533	231	91	test	test	NOUN
ijtc-1533	231	92	was	be	AUX
ijtc-1533	231	93	used	use	VERB
ijtc-1533	231	94	to	to	PART
ijtc-1533	231	95	determine	determine	VERB
ijtc-1533	231	96	if	if	SCONJ
ijtc-1533	231	97	the	the	DET
ijtc-1533	231	98	chairperson	chairperson	NOUN
ijtc-1533	231	99	’s	’s	PART
ijtc-1533	231	100	reports	report	NOUN
ijtc-1533	231	101	of	of	ADP
ijtc-1533	231	102	profitable	profitable	ADJ
ijtc-1533	231	103	and	and	CCONJ
ijtc-1533	231	104	non	non	ADJ
ijtc-1533	231	105	-	-	ADJ
ijtc-1533	231	106	profitable	profitable	ADJ
ijtc-1533	231	107	soes	soe	NOUN
ijtc-1533	231	108	have	have	VERB
ijtc-1533	231	109	identical	identical	ADJ
ijtc-1533	231	110	lengths	length	NOUN
ijtc-1533	231	111	.	.	PUNCT
ijtc-1533	232	1	table	table	NOUN
ijtc-1533	232	2	2	2	NUM
ijtc-1533	232	3	below	below	ADV
ijtc-1533	232	4	shows	show	VERB
ijtc-1533	232	5	that	that	SCONJ
ijtc-1533	232	6	the	the	DET
ijtc-1533	232	7	chairperson	chairperson	NOUN
ijtc-1533	232	8	’s	’s	PART
ijtc-1533	232	9	report	report	NOUN
ijtc-1533	232	10	of	of	ADP
ijtc-1533	232	11	profitable	profitable	ADJ
ijtc-1533	232	12	soes	soe	NOUN
ijtc-1533	232	13	had	have	VERB
ijtc-1533	232	14	a	a	DET
ijtc-1533	232	15	mean	mean	ADJ
ijtc-1533	232	16	rank	rank	NOUN
ijtc-1533	232	17	of	of	ADP
ijtc-1533	232	18	11.56	11.56	NUM
ijtc-1533	232	19	,	,	PUNCT
ijtc-1533	232	20	while	while	SCONJ
ijtc-1533	232	21	non	non	ADJ
ijtc-1533	232	22	-	-	ADJ
ijtc-1533	232	23	profitable	profitable	ADJ
ijtc-1533	232	24	soes	soe	NOUN
ijtc-1533	232	25	had	have	VERB
ijtc-1533	232	26	a	a	DET
ijtc-1533	232	27	mean	mean	ADJ
ijtc-1533	232	28	rank	rank	NOUN
ijtc-1533	232	29	of	of	ADP
ijtc-1533	232	30	7.44	7.44	NUM
ijtc-1533	232	31	for	for	ADP
ijtc-1533	232	32	the	the	DET
ijtc-1533	232	33	number	number	NOUN
ijtc-1533	232	34	of	of	ADP
ijtc-1533	232	35	pages	page	NOUN
ijtc-1533	232	36	,	,	PUNCT
ijtc-1533	232	37	indicating	indicate	VERB
ijtc-1533	232	38	a	a	DET
ijtc-1533	232	39	35.64	35.64	NUM
ijtc-1533	232	40	%	%	NOUN
ijtc-1533	232	41	difference	difference	NOUN
ijtc-1533	232	42	in	in	ADP
ijtc-1533	232	43	mean	mean	ADJ
ijtc-1533	232	44	ranks	rank	NOUN
ijtc-1533	232	45	.	.	PUNCT
ijtc-1533	233	1	the	the	DET
ijtc-1533	233	2	sum	sum	NOUN
ijtc-1533	233	3	rank	rank	NOUN
ijtc-1533	233	4	for	for	ADP
ijtc-1533	233	5	profitable	profitable	ADJ
ijtc-1533	233	6	soes	soe	NOUN
ijtc-1533	233	7	was	be	AUX
ijtc-1533	233	8	104	104	NUM
ijtc-1533	233	9	,	,	PUNCT
ijtc-1533	233	10	compared	compare	VERB
ijtc-1533	233	11	to	to	ADP
ijtc-1533	233	12	67	67	NUM
ijtc-1533	233	13	for	for	ADP
ijtc-1533	233	14	non	non	ADJ
ijtc-1533	233	15	-	-	ADJ
ijtc-1533	233	16	profitable	profitable	ADJ
ijtc-1533	233	17	soes	soe	NOUN
ijtc-1533	233	18	regarding	regard	VERB
ijtc-1533	233	19	pages	page	NOUN
ijtc-1533	233	20	.	.	PUNCT
ijtc-1533	234	1	the	the	DET
ijtc-1533	234	2	mann	mann	PROPN
ijtc-1533	234	3	-	-	PUNCT
ijtc-1533	234	4	whitney	whitney	PROPN
ijtc-1533	234	5	test	test	NOUN
ijtc-1533	234	6	yielded	yield	VERB
ijtc-1533	234	7	a	a	DET
ijtc-1533	234	8	p	p	NOUN
ijtc-1533	234	9	-	-	PUNCT
ijtc-1533	234	10	value	value	NOUN
ijtc-1533	234	11	of	of	ADP
ijtc-1533	234	12	0.097	0.097	NUM
ijtc-1533	234	13	for	for	ADP
ijtc-1533	234	14	page	page	NOUN
ijtc-1533	234	15	length	length	NOUN
ijtc-1533	234	16	,	,	PUNCT
ijtc-1533	234	17	greater	great	ADJ
ijtc-1533	234	18	than	than	ADP
ijtc-1533	234	19	0.05	0.05	NUM
ijtc-1533	234	20	(	(	PUNCT
ijtc-1533	234	21	p	p	X
ijtc-1533	234	22	>	>	X
ijtc-1533	234	23	0.05	0.05	NUM
ijtc-1533	234	24	)	)	PUNCT
ijtc-1533	234	25	,	,	PUNCT
ijtc-1533	234	26	suggesting	suggest	VERB
ijtc-1533	234	27	no	no	DET
ijtc-1533	234	28	significant	significant	ADJ
ijtc-1533	234	29	difference	difference	NOUN
ijtc-1533	234	30	in	in	ADP
ijtc-1533	234	31	the	the	DET
ijtc-1533	234	32	length	length	NOUN
ijtc-1533	234	33	of	of	ADP
ijtc-1533	234	34	chairperson	chairperson	NOUN
ijtc-1533	234	35	’s	’s	PART
ijtc-1533	234	36	reports	report	NOUN
ijtc-1533	234	37	regarding	regard	VERB
ijtc-1533	234	38	pages	page	NOUN
ijtc-1533	234	39	.	.	PUNCT
ijtc-1533	235	1	for	for	ADP
ijtc-1533	235	2	the	the	DET
ijtc-1533	235	3	length	length	NOUN
ijtc-1533	235	4	measured	measure	VERB
ijtc-1533	235	5	by	by	ADP
ijtc-1533	235	6	the	the	DET
ijtc-1533	235	7	number	number	NOUN
ijtc-1533	235	8	of	of	ADP
ijtc-1533	235	9	words	word	NOUN
ijtc-1533	235	10	,	,	PUNCT
ijtc-1533	235	11	profitable	profitable	ADJ
ijtc-1533	235	12	soes	soe	NOUN
ijtc-1533	235	13	had	have	VERB
ijtc-1533	235	14	a	a	DET
ijtc-1533	235	15	mean	mean	ADJ
ijtc-1533	235	16	rank	rank	NOUN
ijtc-1533	235	17	of	of	ADP
ijtc-1533	235	18	11.78	11.78	NUM
ijtc-1533	235	19	,	,	PUNCT
ijtc-1533	235	20	while	while	SCONJ
ijtc-1533	235	21	non	non	ADJ
ijtc-1533	235	22	-	-	ADJ
ijtc-1533	235	23	profitable	profitable	ADJ
ijtc-1533	235	24	soes	soe	NOUN
ijtc-1533	235	25	had	have	VERB
ijtc-1533	235	26	a	a	DET
ijtc-1533	235	27	mean	mean	ADJ
ijtc-1533	235	28	rank	rank	NOUN
ijtc-1533	235	29	of	of	ADP
ijtc-1533	235	30	7.22	7.22	NUM
ijtc-1533	235	31	,	,	PUNCT
ijtc-1533	235	32	representing	represent	VERB
ijtc-1533	235	33	a	a	DET
ijtc-1533	235	34	39.6	39.6	NUM
ijtc-1533	235	35	%	%	NOUN
ijtc-1533	235	36	difference	difference	NOUN
ijtc-1533	235	37	.	.	PUNCT
ijtc-1533	236	1	the	the	DET
ijtc-1533	236	2	sum	sum	NOUN
ijtc-1533	236	3	rank	rank	NOUN
ijtc-1533	236	4	for	for	ADP
ijtc-1533	236	5	profitable	profitable	ADJ
ijtc-1533	236	6	soes	soe	NOUN
ijtc-1533	236	7	was	be	AUX
ijtc-1533	236	8	106	106	NUM
ijtc-1533	236	9	,	,	PUNCT
ijtc-1533	236	10	while	while	SCONJ
ijtc-1533	236	11	non	non	ADJ
ijtc-1533	236	12	-	-	ADJ
ijtc-1533	236	13	profitable	profitable	ADJ
ijtc-1533	236	14	soes	soe	NOUN
ijtc-1533	236	15	had	have	VERB
ijtc-1533	236	16	a	a	DET
ijtc-1533	236	17	sum	sum	NOUN
ijtc-1533	236	18	rank	rank	NOUN
ijtc-1533	236	19	of	of	ADP
ijtc-1533	236	20	65	65	NUM
ijtc-1533	236	21	,	,	PUNCT
ijtc-1533	236	22	a	a	DET
ijtc-1533	236	23	35.5	35.5	NUM
ijtc-1533	236	24	%	%	NOUN
ijtc-1533	236	25	higher	high	ADJ
ijtc-1533	236	26	value	value	NOUN
ijtc-1533	236	27	for	for	ADP
ijtc-1533	236	28	profitable	profitable	ADJ
ijtc-1533	236	29	soes	soe	NOUN
ijtc-1533	236	30	.	.	PUNCT
ijtc-1533	237	1	the	the	DET
ijtc-1533	237	2	mann	mann	PROPN
ijtc-1533	237	3	-	-	PUNCT
ijtc-1533	237	4	whitney	whitney	PROPN
ijtc-1533	237	5	test	test	NOUN
ijtc-1533	237	6	resulted	result	VERB
ijtc-1533	237	7	in	in	ADP
ijtc-1533	237	8	a	a	DET
ijtc-1533	237	9	p	p	NOUN
ijtc-1533	237	10	-	-	PUNCT
ijtc-1533	237	11	value	value	NOUN
ijtc-1533	237	12	of	of	ADP
ijtc-1533	237	13	0.070	0.070	NUM
ijtc-1533	237	14	for	for	ADP
ijtc-1533	237	15	word	word	NOUN
ijtc-1533	237	16	count	count	NOUN
ijtc-1533	237	17	,	,	PUNCT
ijtc-1533	237	18	which	which	PRON
ijtc-1533	237	19	is	be	AUX
ijtc-1533	237	20	also	also	ADV
ijtc-1533	237	21	greater	great	ADJ
ijtc-1533	237	22	than	than	ADP
ijtc-1533	237	23	0.05	0.05	NUM
ijtc-1533	237	24	.	.	PUNCT
ijtc-1533	238	1	these	these	DET
ijtc-1533	238	2	results	result	NOUN
ijtc-1533	238	3	confirm	confirm	VERB
ijtc-1533	238	4	no	no	DET
ijtc-1533	238	5	significant	significant	ADJ
ijtc-1533	238	6	difference	difference	NOUN
ijtc-1533	238	7	in	in	ADP
ijtc-1533	238	8	the	the	DET
ijtc-1533	238	9	length	length	NOUN
ijtc-1533	238	10	of	of	ADP
ijtc-1533	238	11	the	the	DET
ijtc-1533	238	12	chairperson	chairperson	NOUN
ijtc-1533	238	13	’s	’s	PART
ijtc-1533	238	14	report	report	NOUN
ijtc-1533	238	15	,	,	PUNCT
ijtc-1533	238	16	whether	whether	SCONJ
ijtc-1533	238	17	measured	measure	VERB
ijtc-1533	238	18	in	in	ADP
ijtc-1533	238	19	words	word	NOUN
ijtc-1533	238	20	or	or	CCONJ
ijtc-1533	238	21	pages	page	NOUN
ijtc-1533	238	22	.	.	PUNCT
ijtc-1533	239	1	the	the	DET
ijtc-1533	239	2	hypothesis	hypothesis	NOUN
ijtc-1533	239	3	is	be	AUX
ijtc-1533	239	4	accepted	accept	VERB
ijtc-1533	239	5	.	.	PUNCT
ijtc-1533	240	1	these	these	DET
ijtc-1533	240	2	findings	finding	NOUN
ijtc-1533	240	3	align	align	VERB
ijtc-1533	240	4	with	with	ADP
ijtc-1533	240	5	those	those	PRON
ijtc-1533	240	6	of	of	ADP
ijtc-1533	240	7	phesa	phesa	NOUN
ijtc-1533	240	8	(	(	PUNCT
ijtc-1533	240	9	2021	2021	NUM
ijtc-1533	240	10	)	)	PUNCT
ijtc-1533	240	11	,	,	PUNCT
ijtc-1533	240	12	which	which	PRON
ijtc-1533	240	13	found	find	VERB
ijtc-1533	240	14	no	no	DET
ijtc-1533	240	15	significant	significant	ADJ
ijtc-1533	240	16	variance	variance	NOUN
ijtc-1533	240	17	between	between	ADP
ijtc-1533	240	18	profitable	profitable	ADJ
ijtc-1533	240	19	and	and	CCONJ
ijtc-1533	240	20	non	non	ADJ
ijtc-1533	240	21	-	-	ADJ
ijtc-1533	240	22	profitable	profitable	ADJ
ijtc-1533	240	23	companies	company	NOUN
ijtc-1533	240	24	listed	list	VERB
ijtc-1533	240	25	on	on	ADP
ijtc-1533	240	26	the	the	DET
ijtc-1533	240	27	jse	jse	PROPN
ijtc-1533	240	28	.	.	PUNCT
ijtc-1533	241	1	further	far	ADV
ijtc-1533	241	2	,	,	PUNCT
ijtc-1533	241	3	these	these	DET
ijtc-1533	241	4	results	result	NOUN
ijtc-1533	241	5	are	be	AUX
ijtc-1533	241	6	consistent	consistent	ADJ
ijtc-1533	241	7	with	with	ADP
ijtc-1533	241	8	those	those	PRON
ijtc-1533	241	9	of	of	ADP
ijtc-1533	241	10	(	(	PUNCT
ijtc-1533	241	11	dhludhlu	dhludhlu	NOUN
ijtc-1533	241	12	et	et	PROPN
ijtc-1533	241	13	al	al	PROPN
ijtc-1533	241	14	.	.	PROPN
ijtc-1533	241	15	,	,	PUNCT
ijtc-1533	241	16	2022	2022	NUM
ijtc-1533	241	17	;	;	PUNCT
ijtc-1533	241	18	mgoyana	mgoyana	PROPN
ijtc-1533	241	19	&	&	CCONJ
ijtc-1533	241	20	phesa	phesa	PROPN
ijtc-1533	241	21	,	,	PUNCT
ijtc-1533	241	22	2023	2023	NUM
ijtc-1533	241	23	)	)	PUNCT
ijtc-1533	241	24	.	.	PUNCT
ijtc-1533	242	1	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	PROPN
ijtc-1533	242	2	impression	impression	NOUN
ijtc-1533	242	3	management	management	NOUN
ijtc-1533	242	4	analysis	analysis	NOUN
ijtc-1533	242	5	in	in	ADP
ijtc-1533	242	6	south	south	PROPN
ijtc-1533	242	7	african	african	PROPN
ijtc-1533	242	8	soe	soe	PROPN
ijtc-1533	242	9	’s	’s	PART
ijtc-1533	242	10	(	(	PUNCT
ijtc-1533	242	11	state	state	NOUN
ijtc-1533	242	12	in	in	ADP
ijtc-1533	242	13	full	full	ADJ
ijtc-1533	242	14	for	for	ADP
ijtc-1533	242	15	the	the	DET
ijtc-1533	242	16	first	first	ADJ
ijtc-1533	242	17	time	time	NOUN
ijtc-1533	242	18	)	)	PUNCT
ijtc-1533	242	19	annual	annual	ADJ
ijtc-1533	242	20	reports	report	NOUN
ijtc-1533	242	21	:	:	PUNCT
ijtc-1533	242	22	a	a	DET
ijtc-1533	242	23	signaling	signal	VERB
ijtc-1533	242	24	theory	theory	NOUN
ijtc-1533	242	25	approach	approach	NOUN
ijtc-1533	242	26	ngcizela	ngcizela	ADP
ijtc-1533	242	27	,	,	PUNCT
ijtc-1533	242	28	phesa	phesa	NOUN
ijtc-1533	242	29	,	,	PUNCT
ijtc-1533	242	30	and	and	CCONJ
ijtc-1533	242	31	arulanandam	arulanandam	NOUN
ijtc-1533	242	32	818	818	NUM
ijtc-1533	242	33	|	|	ADV
ijtc-1533	242	34	ilomata	ilomata	PROPN
ijtc-1533	242	35	international	international	ADJ
ijtc-1533	242	36	journal	journal	NOUN
ijtc-1533	242	37	of	of	ADP
ijtc-1533	242	38	tax	tax	PROPN
ijtc-1533	242	39	&	&	CCONJ
ijtc-1533	242	40	accounting	account	VERB
ijtc-1533	242	41	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1533	242	42	table	table	NOUN
ijtc-1533	242	43	2	2	NUM
ijtc-1533	242	44	:	:	PUNCT
ijtc-1533	242	45	mann	mann	PROPN
ijtc-1533	242	46	-	-	PUNCT
ijtc-1533	242	47	whitney	whitney	PROPN
ijtc-1533	242	48	u	u	PROPN
ijtc-1533	242	49	test	test	NOUN
ijtc-1533	242	50	results	result	NOUN
ijtc-1533	242	51	on	on	ADP
ijtc-1533	242	52	length	length	NOUN
ijtc-1533	242	53	of	of	ADP
ijtc-1533	242	54	the	the	DET
ijtc-1533	242	55	chairperson	chairperson	NOUN
ijtc-1533	242	56	’s	’s	PART
ijtc-1533	242	57	report	report	NOUN
ijtc-1533	242	58	measure	measure	NOUN
ijtc-1533	242	59	type	type	NOUN
ijtc-1533	242	60	n	n	PRON
ijtc-1533	242	61	mean	mean	VERB
ijtc-1533	242	62	rank	rank	NOUN
ijtc-1533	242	63	sum	sum	NOUN
ijtc-1533	242	64	of	of	ADP
ijtc-1533	242	65	ranks	rank	NOUN
ijtc-1533	242	66	length	length	NOUN
ijtc-1533	242	67	of	of	ADP
ijtc-1533	242	68	chairperson	chairperson	NOUN
ijtc-1533	242	69	’s	’s	PART
ijtc-1533	242	70	report	report	NOUN
ijtc-1533	242	71	in	in	ADP
ijtc-1533	242	72	pages	page	NOUN
ijtc-1533	242	73	profitable	profitable	ADJ
ijtc-1533	242	74	9	9	NUM
ijtc-1533	242	75	11.56	11.56	NUM
ijtc-1533	242	76	104	104	NUM
ijtc-1533	242	77	non	non	ADJ
ijtc-1533	242	78	-	-	ADJ
ijtc-1533	242	79	profitable	profitable	ADJ
ijtc-1533	242	80	9	9	NUM
ijtc-1533	242	81	7.44	7.44	NUM
ijtc-1533	242	82	67	67	NUM
ijtc-1533	242	83	total	total	ADJ
ijtc-1533	242	84	18	18	NUM
ijtc-1533	242	85	mann	mann	PROPN
ijtc-1533	242	86	-	-	PUNCT
ijtc-1533	242	87	whitney	whitney	PROPN
ijtc-1533	242	88	u	u	NOUN
ijtc-1533	242	89	=	=	PROPN
ijtc-1533	242	90	22	22	NUM
ijtc-1533	242	91	p	p	NOUN
ijtc-1533	242	92	=	=	PUNCT
ijtc-1533	242	93	0.097	0.097	NUM
ijtc-1533	242	94	z	z	NOUN
ijtc-1533	242	95	=	=	PUNCT
ijtc-1533	242	96	-1.659	-1.659	ADJ
ijtc-1533	242	97	length	length	NOUN
ijtc-1533	242	98	of	of	ADP
ijtc-1533	242	99	chairperson	chairperson	NOUN
ijtc-1533	242	100	’s	’s	PART
ijtc-1533	242	101	report	report	NOUN
ijtc-1533	242	102	in	in	ADP
ijtc-1533	242	103	words	word	NOUN
ijtc-1533	242	104	profitable	profitable	ADJ
ijtc-1533	242	105	9	9	NUM
ijtc-1533	242	106	11.78	11.78	NUM
ijtc-1533	242	107	106	106	NUM
ijtc-1533	242	108	non	non	ADJ
ijtc-1533	242	109	-	-	ADJ
ijtc-1533	242	110	profitable	profitable	ADJ
ijtc-1533	242	111	9	9	NUM
ijtc-1533	242	112	7.22	7.22	NUM
ijtc-1533	242	113	65	65	NUM
ijtc-1533	242	114	total	total	ADJ
ijtc-1533	242	115	18	18	NUM
ijtc-1533	242	116	mann	mann	PROPN
ijtc-1533	242	117	-	-	PUNCT
ijtc-1533	242	118	whitney	whitney	PROPN
ijtc-1533	242	119	u	u	NOUN
ijtc-1533	242	120	=	=	NOUN
ijtc-1533	242	121	20	20	NUM
ijtc-1533	242	122	p	p	NOUN
ijtc-1533	242	123	=	=	PUNCT
ijtc-1533	242	124	0.070	0.070	NUM
ijtc-1533	242	125	z	z	NOUN
ijtc-1533	242	126	=	=	SYM
ijtc-1533	242	127	-1.810	-1.810	NOUN
ijtc-1533	242	128	source	source	NOUN
ijtc-1533	242	129	:	:	PUNCT
ijtc-1533	242	130	researcher	researcher	NOUN
ijtc-1533	242	131	’s	’s	PART
ijtc-1533	242	132	compilation	compilation	NOUN
ijtc-1533	242	133	positive	positive	ADJ
ijtc-1533	242	134	disclosure	disclosure	NOUN
ijtc-1533	242	135	tone	tone	NOUN
ijtc-1533	242	136	in	in	ADP
ijtc-1533	242	137	the	the	DET
ijtc-1533	242	138	chairperson	chairperson	NOUN
ijtc-1533	242	139	’s	’s	PART
ijtc-1533	242	140	report	report	NOUN
ijtc-1533	242	141	the	the	DET
ijtc-1533	242	142	disclosure	disclosure	NOUN
ijtc-1533	242	143	tone	tone	NOUN
ijtc-1533	242	144	was	be	AUX
ijtc-1533	242	145	measured	measure	VERB
ijtc-1533	242	146	by	by	ADP
ijtc-1533	242	147	analysing	analyse	VERB
ijtc-1533	242	148	sentiments	sentiment	NOUN
ijtc-1533	242	149	using	use	VERB
ijtc-1533	242	150	the	the	DET
ijtc-1533	242	151	microsoft	microsoft	PROPN
ijtc-1533	242	152	excel	excel	PROPN
ijtc-1533	242	153	sentiment	sentiment	NOUN
ijtc-1533	242	154	analysis	analysis	NOUN
ijtc-1533	242	155	tool	tool	NOUN
ijtc-1533	242	156	.	.	PUNCT
ijtc-1533	243	1	h₁.2	h₁.2	ADV
ijtc-1533	243	2	:	:	PUNCT
ijtc-1533	243	3	the	the	DET
ijtc-1533	243	4	percentage	percentage	NOUN
ijtc-1533	243	5	of	of	ADP
ijtc-1533	243	6	positive	positive	ADJ
ijtc-1533	243	7	tone	tone	NOUN
ijtc-1533	243	8	in	in	ADP
ijtc-1533	243	9	the	the	DET
ijtc-1533	243	10	chairperson	chairperson	NOUN
ijtc-1533	243	11	's	's	PART
ijtc-1533	243	12	report	report	NOUN
ijtc-1533	243	13	will	will	AUX
ijtc-1533	243	14	be	be	AUX
ijtc-1533	243	15	the	the	DET
ijtc-1533	243	16	same	same	ADJ
ijtc-1533	243	17	for	for	ADP
ijtc-1533	243	18	both	both	CCONJ
ijtc-1533	243	19	profitable	profitable	ADJ
ijtc-1533	243	20	and	and	CCONJ
ijtc-1533	243	21	non	non	ADJ
ijtc-1533	243	22	-	-	ADJ
ijtc-1533	243	23	profitable	profitable	ADJ
ijtc-1533	243	24	soes	soe	NOUN
ijtc-1533	243	25	.	.	PUNCT
ijtc-1533	244	1	the	the	DET
ijtc-1533	244	2	analysis	analysis	NOUN
ijtc-1533	244	3	in	in	ADP
ijtc-1533	244	4	table	table	NOUN
ijtc-1533	244	5	3	3	NUM
ijtc-1533	244	6	reveals	reveal	VERB
ijtc-1533	244	7	that	that	SCONJ
ijtc-1533	244	8	the	the	DET
ijtc-1533	244	9	chairperson	chairperson	NOUN
ijtc-1533	244	10	’s	’s	PART
ijtc-1533	244	11	reports	report	NOUN
ijtc-1533	244	12	of	of	ADP
ijtc-1533	244	13	all	all	DET
ijtc-1533	244	14	18	18	NUM
ijtc-1533	244	15	profitable	profitable	ADJ
ijtc-1533	244	16	and	and	CCONJ
ijtc-1533	244	17	non	non	ADJ
ijtc-1533	244	18	-	-	ADJ
ijtc-1533	244	19	profitable	profitable	ADJ
ijtc-1533	244	20	soes	soe	NOUN
ijtc-1533	244	21	contained	contain	VERB
ijtc-1533	244	22	an	an	DET
ijtc-1533	244	23	average	average	NOUN
ijtc-1533	244	24	of	of	ADP
ijtc-1533	244	25	70.3	70.3	NUM
ijtc-1533	244	26	%	%	NOUN
ijtc-1533	244	27	positive	positive	ADJ
ijtc-1533	244	28	sentiments	sentiment	NOUN
ijtc-1533	244	29	.	.	PUNCT
ijtc-1533	245	1	notably	notably	ADV
ijtc-1533	245	2	,	,	PUNCT
ijtc-1533	245	3	the	the	DET
ijtc-1533	245	4	chairperson	chairperson	NOUN
ijtc-1533	245	5	’s	’s	PART
ijtc-1533	245	6	reports	report	NOUN
ijtc-1533	245	7	of	of	ADP
ijtc-1533	245	8	profitable	profitable	ADJ
ijtc-1533	245	9	soes	soe	NOUN
ijtc-1533	245	10	used	use	VERB
ijtc-1533	245	11	0.7	0.7	NUM
ijtc-1533	245	12	%	%	NOUN
ijtc-1533	245	13	fewer	few	ADJ
ijtc-1533	245	14	positive	positive	ADJ
ijtc-1533	245	15	sentiments	sentiment	NOUN
ijtc-1533	245	16	than	than	ADP
ijtc-1533	245	17	non	non	ADJ
ijtc-1533	245	18	-	-	ADJ
ijtc-1533	245	19	profitable	profitable	ADJ
ijtc-1533	245	20	soes	soe	NOUN
ijtc-1533	245	21	.	.	PUNCT
ijtc-1533	246	1	both	both	DET
ijtc-1533	246	2	categories	category	NOUN
ijtc-1533	246	3	,	,	PUNCT
ijtc-1533	246	4	however	however	ADV
ijtc-1533	246	5	,	,	PUNCT
ijtc-1533	246	6	demonstrated	demonstrate	VERB
ijtc-1533	246	7	a	a	DET
ijtc-1533	246	8	prevalence	prevalence	NOUN
ijtc-1533	246	9	of	of	ADP
ijtc-1533	246	10	positive	positive	ADJ
ijtc-1533	246	11	feelings	feeling	NOUN
ijtc-1533	246	12	,	,	PUNCT
ijtc-1533	246	13	with	with	ADP
ijtc-1533	246	14	at	at	ADV
ijtc-1533	246	15	least	least	ADV
ijtc-1533	246	16	70	70	NUM
ijtc-1533	246	17	%	%	NOUN
ijtc-1533	246	18	of	of	ADP
ijtc-1533	246	19	the	the	DET
ijtc-1533	246	20	tone	tone	NOUN
ijtc-1533	246	21	being	be	AUX
ijtc-1533	246	22	positive	positive	ADJ
ijtc-1533	246	23	,	,	PUNCT
ijtc-1533	246	24	indicating	indicate	VERB
ijtc-1533	246	25	that	that	SCONJ
ijtc-1533	246	26	the	the	DET
ijtc-1533	246	27	reports	report	NOUN
ijtc-1533	246	28	contained	contain	VERB
ijtc-1533	246	29	more	more	ADV
ijtc-1533	246	30	positive	positive	ADJ
ijtc-1533	246	31	than	than	ADP
ijtc-1533	246	32	negative	negative	ADJ
ijtc-1533	246	33	sentiments	sentiment	NOUN
ijtc-1533	246	34	.	.	PUNCT
ijtc-1533	247	1	the	the	DET
ijtc-1533	247	2	results	result	NOUN
ijtc-1533	247	3	suggest	suggest	VERB
ijtc-1533	247	4	minimal	minimal	ADJ
ijtc-1533	247	5	variance	variance	NOUN
ijtc-1533	247	6	in	in	ADP
ijtc-1533	247	7	the	the	DET
ijtc-1533	247	8	percentage	percentage	NOUN
ijtc-1533	247	9	of	of	ADP
ijtc-1533	247	10	positive	positive	ADJ
ijtc-1533	247	11	disclosure	disclosure	NOUN
ijtc-1533	247	12	tone	tone	NOUN
ijtc-1533	247	13	between	between	ADP
ijtc-1533	247	14	profitable	profitable	ADJ
ijtc-1533	247	15	and	and	CCONJ
ijtc-1533	247	16	nonprofitable	nonprofitable	ADJ
ijtc-1533	247	17	soes	soe	NOUN
ijtc-1533	247	18	.	.	PUNCT
ijtc-1533	248	1	as	as	ADP
ijtc-1533	248	2	such	such	ADJ
ijtc-1533	248	3	,	,	PUNCT
ijtc-1533	248	4	the	the	DET
ijtc-1533	248	5	hypothesis	hypothesis	NOUN
ijtc-1533	248	6	is	be	AUX
ijtc-1533	248	7	accepted	accept	VERB
ijtc-1533	248	8	.	.	PUNCT
ijtc-1533	249	1	however	however	ADV
ijtc-1533	249	2	,	,	PUNCT
ijtc-1533	249	3	these	these	DET
ijtc-1533	249	4	findings	finding	NOUN
ijtc-1533	249	5	diverge	diverge	VERB
ijtc-1533	249	6	from	from	ADP
ijtc-1533	249	7	those	those	PRON
ijtc-1533	249	8	of	of	ADP
ijtc-1533	249	9	phesa	phesa	NOUN
ijtc-1533	249	10	(	(	PUNCT
ijtc-1533	249	11	2021	2021	NUM
ijtc-1533	249	12	)	)	PUNCT
ijtc-1533	249	13	,	,	PUNCT
ijtc-1533	249	14	whose	whose	DET
ijtc-1533	249	15	replicated	replicate	VERB
ijtc-1533	249	16	study	study	NOUN
ijtc-1533	249	17	showed	show	VERB
ijtc-1533	249	18	a	a	DET
ijtc-1533	249	19	lower	low	ADJ
ijtc-1533	249	20	percentage	percentage	NOUN
ijtc-1533	249	21	of	of	ADP
ijtc-1533	249	22	positive	positive	ADJ
ijtc-1533	249	23	sentiments	sentiment	NOUN
ijtc-1533	249	24	overall	overall	ADV
ijtc-1533	249	25	,	,	PUNCT
ijtc-1533	249	26	with	with	ADP
ijtc-1533	249	27	performing	perform	VERB
ijtc-1533	249	28	companies	company	NOUN
ijtc-1533	249	29	utilizing	utilize	VERB
ijtc-1533	249	30	a	a	DET
ijtc-1533	249	31	more	more	ADV
ijtc-1533	249	32	positive	positive	ADJ
ijtc-1533	249	33	tone	tone	NOUN
ijtc-1533	249	34	than	than	ADP
ijtc-1533	249	35	underperforming	underperform	VERB
ijtc-1533	249	36	companies	company	NOUN
ijtc-1533	249	37	.	.	PUNCT
ijtc-1533	250	1	positive	positive	ADJ
ijtc-1533	250	2	tone	tone	NOUN
ijtc-1533	250	3	is	be	AUX
ijtc-1533	250	4	mostly	mostly	ADV
ijtc-1533	250	5	associated	associate	VERB
ijtc-1533	250	6	with	with	ADP
ijtc-1533	250	7	optimism	optimism	NOUN
ijtc-1533	250	8	which	which	PRON
ijtc-1533	250	9	to	to	ADP
ijtc-1533	250	10	some	some	DET
ijtc-1533	250	11	extent	extent	NOUN
ijtc-1533	250	12	is	be	AUX
ijtc-1533	250	13	highly	highly	ADV
ijtc-1533	250	14	associated	associate	VERB
ijtc-1533	250	15	with	with	ADP
ijtc-1533	250	16	signalling	signal	VERB
ijtc-1533	250	17	as	as	SCONJ
ijtc-1533	250	18	the	the	DET
ijtc-1533	250	19	information	information	NOUN
ijtc-1533	250	20	may	may	AUX
ijtc-1533	250	21	be	be	AUX
ijtc-1533	250	22	portrayed	portray	VERB
ijtc-1533	250	23	in	in	ADP
ijtc-1533	250	24	total	total	ADJ
ijtc-1533	250	25	different	different	ADJ
ijtc-1533	250	26	manner	manner	NOUN
ijtc-1533	250	27	for	for	ADP
ijtc-1533	250	28	some	some	DET
ijtc-1533	250	29	stakeholders	stakeholder	NOUN
ijtc-1533	250	30	(	(	PUNCT
ijtc-1533	250	31	chotia	chotia	NOUN
ijtc-1533	250	32	et	et	PROPN
ijtc-1533	250	33	al	al	PROPN
ijtc-1533	250	34	.	.	PROPN
ijtc-1533	250	35	,	,	PUNCT
ijtc-1533	250	36	2023	2023	NUM
ijtc-1533	250	37	)	)	PUNCT
ijtc-1533	250	38	.	.	PUNCT
ijtc-1533	251	1	table	table	NOUN
ijtc-1533	251	2	3	3	NUM
ijtc-1533	251	3	:	:	PUNCT
ijtc-1533	251	4	use	use	NOUN
ijtc-1533	251	5	of	of	ADP
ijtc-1533	251	6	positive	positive	ADJ
ijtc-1533	251	7	disclosure	disclosure	NOUN
ijtc-1533	251	8	tone	tone	NOUN
ijtc-1533	251	9	in	in	ADP
ijtc-1533	251	10	sentiments	sentiment	NOUN
ijtc-1533	251	11	measure	measure	NOUN
ijtc-1533	251	12	type	type	NOUN
ijtc-1533	251	13	n	n	PRON
ijtc-1533	251	14	positive	positive	ADJ
ijtc-1533	251	15	sentiments	sentiment	NOUN
ijtc-1533	251	16	in	in	ADP
ijtc-1533	251	17	%	%	NOUN
ijtc-1533	251	18	negative	negative	ADJ
ijtc-1533	251	19	sentiments	sentiment	NOUN
ijtc-1533	251	20	in	in	ADP
ijtc-1533	251	21	%	%	NOUN
ijtc-1533	251	22	use	use	NOUN
ijtc-1533	251	23	of	of	ADP
ijtc-1533	251	24	positive	positive	ADJ
ijtc-1533	251	25	sentiments	sentiment	NOUN
ijtc-1533	251	26	in	in	ADP
ijtc-1533	251	27	the	the	DET
ijtc-1533	251	28	chairperson	chairperson	NOUN
ijtc-1533	251	29	’s	’s	PART
ijtc-1533	251	30	report	report	NOUN
ijtc-1533	251	31	.	.	PUNCT
ijtc-1533	252	1	profitable	profitable	ADJ
ijtc-1533	252	2	soes	soe	NOUN
ijtc-1533	252	3	9	9	NUM
ijtc-1533	252	4	70	70	NUM
ijtc-1533	252	5	%	%	NOUN
ijtc-1533	252	6	30	30	NUM
ijtc-1533	252	7	%	%	NOUN
ijtc-1533	252	8	non	non	ADJ
ijtc-1533	252	9	-	-	ADJ
ijtc-1533	252	10	profitable	profitable	ADJ
ijtc-1533	252	11	soes	soe	NOUN
ijtc-1533	252	12	9	9	NUM
ijtc-1533	252	13	70.5	70.5	NUM
ijtc-1533	252	14	%	%	NOUN
ijtc-1533	252	15	29.5	29.5	NUM
ijtc-1533	252	16	%	%	NOUN
ijtc-1533	252	17	total	total	NOUN
ijtc-1533	252	18	18	18	NUM
ijtc-1533	252	19	140.5	140.5	NUM
ijtc-1533	252	20	%	%	NOUN
ijtc-1533	252	21	59.5	59.5	NUM
ijtc-1533	252	22	%	%	NOUN
ijtc-1533	252	23	source	source	NOUN
ijtc-1533	252	24	:	:	PUNCT
ijtc-1533	252	25	researcher	researcher	NOUN
ijtc-1533	252	26	’s	’s	PART
ijtc-1533	252	27	compilation	compilation	NOUN
ijtc-1533	252	28	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	PROPN
ijtc-1533	252	29	impression	impression	NOUN
ijtc-1533	252	30	management	management	NOUN
ijtc-1533	252	31	analysis	analysis	NOUN
ijtc-1533	252	32	in	in	ADP
ijtc-1533	252	33	south	south	PROPN
ijtc-1533	252	34	african	african	PROPN
ijtc-1533	252	35	soe	soe	PROPN
ijtc-1533	252	36	’s	’s	PART
ijtc-1533	252	37	(	(	PUNCT
ijtc-1533	252	38	state	state	NOUN
ijtc-1533	252	39	in	in	ADP
ijtc-1533	252	40	full	full	ADJ
ijtc-1533	252	41	for	for	ADP
ijtc-1533	252	42	the	the	DET
ijtc-1533	252	43	first	first	ADJ
ijtc-1533	252	44	time	time	NOUN
ijtc-1533	252	45	)	)	PUNCT
ijtc-1533	252	46	annual	annual	ADJ
ijtc-1533	252	47	reports	report	NOUN
ijtc-1533	252	48	:	:	PUNCT
ijtc-1533	252	49	a	a	DET
ijtc-1533	252	50	signaling	signal	VERB
ijtc-1533	252	51	theory	theory	NOUN
ijtc-1533	252	52	approach	approach	NOUN
ijtc-1533	252	53	ngcizela	ngcizela	ADP
ijtc-1533	252	54	,	,	PUNCT
ijtc-1533	252	55	phesa	phesa	NOUN
ijtc-1533	252	56	,	,	PUNCT
ijtc-1533	252	57	and	and	CCONJ
ijtc-1533	252	58	arulanandam	arulanandam	NOUN
ijtc-1533	252	59	819	819	NUM
ijtc-1533	252	60	|	|	ADV
ijtc-1533	252	61	ilomata	ilomata	PROPN
ijtc-1533	252	62	international	international	ADJ
ijtc-1533	252	63	journal	journal	NOUN
ijtc-1533	252	64	of	of	ADP
ijtc-1533	252	65	tax	tax	PROPN
ijtc-1533	252	66	&	&	CCONJ
ijtc-1533	252	67	accounting	accounting	PROPN
ijtc-1533	252	68	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1533	252	69	extent	extent	NOUN
ijtc-1533	252	70	of	of	ADP
ijtc-1533	252	71	personal	personal	ADJ
ijtc-1533	252	72	reference	reference	NOUN
ijtc-1533	252	73	words	word	NOUN
ijtc-1533	252	74	this	this	DET
ijtc-1533	252	75	measure	measure	NOUN
ijtc-1533	252	76	was	be	AUX
ijtc-1533	252	77	analysed	analyse	VERB
ijtc-1533	252	78	to	to	PART
ijtc-1533	252	79	test	test	VERB
ijtc-1533	252	80	hypothesis	hypothesis	NOUN
ijtc-1533	252	81	h₁.3	h₁.3	NUM
ijtc-1533	252	82	:	:	PUNCT
ijtc-1533	252	83	the	the	DET
ijtc-1533	252	84	chairperson	chairperson	NOUN
ijtc-1533	252	85	's	's	PART
ijtc-1533	252	86	report	report	NOUN
ijtc-1533	252	87	will	will	AUX
ijtc-1533	252	88	contain	contain	VERB
ijtc-1533	252	89	similar	similar	ADJ
ijtc-1533	252	90	personal	personal	ADJ
ijtc-1533	252	91	references	reference	NOUN
ijtc-1533	252	92	in	in	ADP
ijtc-1533	252	93	profitable	profitable	ADJ
ijtc-1533	252	94	and	and	CCONJ
ijtc-1533	252	95	non	non	ADJ
ijtc-1533	252	96	-	-	ADJ
ijtc-1533	252	97	profitable	profitable	ADJ
ijtc-1533	252	98	soes	soe	NOUN
ijtc-1533	252	99	.	.	PUNCT
ijtc-1533	253	1	table	table	NOUN
ijtc-1533	253	2	4	4	NUM
ijtc-1533	253	3	:	:	PUNCT
ijtc-1533	253	4	personal	personal	ADJ
ijtc-1533	253	5	reference	reference	NOUN
ijtc-1533	253	6	words	word	VERB
ijtc-1533	253	7	personal	personal	ADJ
ijtc-1533	253	8	reference	reference	NOUN
ijtc-1533	253	9	words	word	NOUN
ijtc-1533	253	10	profitable	profitable	ADJ
ijtc-1533	253	11	non	non	ADJ
ijtc-1533	253	12	-	-	ADJ
ijtc-1533	253	13	profitable	profitable	ADJ
ijtc-1533	253	14	i	i	PRON
ijtc-1533	253	15	45	45	NUM
ijtc-1533	253	16	24	24	NUM
ijtc-1533	254	1	my	my	PRON
ijtc-1533	254	2	16	16	NUM
ijtc-1533	254	3	5	5	NUM
ijtc-1533	254	4	me	i	PRON
ijtc-1533	254	5	0	0	NUM
ijtc-1533	254	6	2	2	NUM
ijtc-1533	254	7	we	we	PRON
ijtc-1533	254	8	155	155	NUM
ijtc-1533	254	9	93	93	NUM
ijtc-1533	255	1	our	our	PRON
ijtc-1533	255	2	229	229	NUM
ijtc-1533	255	3	123	123	NUM
ijtc-1533	255	4	us	us	PROPN
ijtc-1533	255	5	21	21	NUM
ijtc-1533	255	6	13	13	NUM
ijtc-1533	255	7	total	total	NOUN
ijtc-1533	255	8	466	466	NUM
ijtc-1533	255	9	260	260	NUM
ijtc-1533	255	10	source	source	NOUN
ijtc-1533	255	11	:	:	PUNCT
ijtc-1533	255	12	researcher	researcher	NOUN
ijtc-1533	255	13	’s	’s	PART
ijtc-1533	255	14	compilation	compilation	NOUN
ijtc-1533	255	15	table	table	NOUN
ijtc-1533	255	16	4	4	NUM
ijtc-1533	255	17	shows	show	VERB
ijtc-1533	255	18	that	that	SCONJ
ijtc-1533	255	19	profitable	profitable	ADJ
ijtc-1533	255	20	soes	soe	NOUN
ijtc-1533	255	21	used	use	VERB
ijtc-1533	255	22	more	more	ADJ
ijtc-1533	255	23	self	self	NOUN
ijtc-1533	255	24	-	-	PUNCT
ijtc-1533	255	25	proclaiming	proclaim	VERB
ijtc-1533	255	26	words	word	NOUN
ijtc-1533	255	27	than	than	ADP
ijtc-1533	255	28	non	non	ADJ
ijtc-1533	255	29	-	-	ADJ
ijtc-1533	255	30	profitable	profitable	ADJ
ijtc-1533	255	31	soes	soe	NOUN
ijtc-1533	255	32	.	.	PUNCT
ijtc-1533	256	1	among	among	ADP
ijtc-1533	256	2	these	these	DET
ijtc-1533	256	3	self	self	NOUN
ijtc-1533	256	4	-	-	PUNCT
ijtc-1533	256	5	proclaiming	proclaim	VERB
ijtc-1533	256	6	terms	term	NOUN
ijtc-1533	256	7	,	,	PUNCT
ijtc-1533	256	8	the	the	DET
ijtc-1533	256	9	most	most	ADV
ijtc-1533	256	10	commonly	commonly	ADV
ijtc-1533	256	11	used	use	VERB
ijtc-1533	256	12	words	word	NOUN
ijtc-1533	256	13	across	across	ADP
ijtc-1533	256	14	both	both	DET
ijtc-1533	256	15	categories	category	NOUN
ijtc-1533	256	16	were	be	AUX
ijtc-1533	256	17	"	"	PUNCT
ijtc-1533	256	18	our	our	PRON
ijtc-1533	256	19	"	"	PUNCT
ijtc-1533	256	20	and	and	CCONJ
ijtc-1533	256	21	"	"	PUNCT
ijtc-1533	256	22	we	we	PRON
ijtc-1533	256	23	.	.	PUNCT
ijtc-1533	256	24	"	"	PUNCT
ijtc-1533	256	25	table	table	NOUN
ijtc-1533	256	26	5	5	NUM
ijtc-1533	256	27	:	:	PUNCT
ijtc-1533	256	28	analysis	analysis	NOUN
ijtc-1533	256	29	of	of	ADP
ijtc-1533	256	30	the	the	DET
ijtc-1533	256	31	use	use	NOUN
ijtc-1533	256	32	of	of	ADP
ijtc-1533	256	33	personal	personal	ADJ
ijtc-1533	256	34	references	reference	NOUN
ijtc-1533	256	35	measure	measure	NOUN
ijtc-1533	256	36	type	type	NOUN
ijtc-1533	257	1	n	n	PRON
ijtc-1533	257	2	mean	mean	VERB
ijtc-1533	257	3	standard	standard	ADJ
ijtc-1533	257	4	deviation	deviation	NOUN
ijtc-1533	257	5	cv	cv	NOUN
ijtc-1533	257	6	minimum	minimum	ADJ
ijtc-1533	257	7	maximum	maximum	ADJ
ijtc-1533	257	8	use	use	NOUN
ijtc-1533	257	9	of	of	ADP
ijtc-1533	257	10	personal	personal	ADJ
ijtc-1533	257	11	references	reference	NOUN
ijtc-1533	257	12	profitable	profitable	ADJ
ijtc-1533	257	13	9	9	NUM
ijtc-1533	257	14	51.56	51.56	NUM
ijtc-1533	257	15	41.68	41.68	NUM
ijtc-1533	257	16	0.808403	0.808403	NUM
ijtc-1533	257	17	5	5	NUM
ijtc-1533	257	18	103	103	NUM
ijtc-1533	257	19	nonprofitable	nonprofitable	ADJ
ijtc-1533	257	20	9	9	NUM
ijtc-1533	257	21	29	29	NUM
ijtc-1533	257	22	27.80	27.80	NUM
ijtc-1533	257	23	0.958564	0.958564	NUM
ijtc-1533	257	24	0	0	NUM
ijtc-1533	257	25	85	85	NUM
ijtc-1533	257	26	total	total	ADJ
ijtc-1533	257	27	18	18	NUM
ijtc-1533	257	28	source	source	NOUN
ijtc-1533	257	29	:	:	PUNCT
ijtc-1533	257	30	researcher	researcher	NOUN
ijtc-1533	257	31	’s	’s	PART
ijtc-1533	257	32	compilation	compilation	NOUN
ijtc-1533	257	33	the	the	DET
ijtc-1533	257	34	statistical	statistical	ADJ
ijtc-1533	257	35	analysis	analysis	NOUN
ijtc-1533	257	36	of	of	ADP
ijtc-1533	257	37	personal	personal	ADJ
ijtc-1533	257	38	reference	reference	NOUN
ijtc-1533	257	39	words	word	NOUN
ijtc-1533	257	40	,	,	PUNCT
ijtc-1533	257	41	such	such	ADJ
ijtc-1533	257	42	as	as	ADP
ijtc-1533	257	43	"	"	PUNCT
ijtc-1533	257	44	i	i	PRON
ijtc-1533	257	45	,	,	PUNCT
ijtc-1533	257	46	"	"	PUNCT
ijtc-1533	257	47	"	"	PUNCT
ijtc-1533	257	48	we	we	PRON
ijtc-1533	257	49	,	,	PUNCT
ijtc-1533	257	50	"	"	PUNCT
ijtc-1533	257	51	"	"	PUNCT
ijtc-1533	257	52	our	our	PRON
ijtc-1533	257	53	,	,	PUNCT
ijtc-1533	257	54	"	"	PUNCT
ijtc-1533	257	55	"	"	PUNCT
ijtc-1533	257	56	my	my	PRON
ijtc-1533	257	57	,	,	PUNCT
ijtc-1533	257	58	"	"	PUNCT
ijtc-1533	257	59	"	"	PUNCT
ijtc-1533	257	60	us	we	PRON
ijtc-1533	257	61	,	,	PUNCT
ijtc-1533	257	62	"	"	PUNCT
ijtc-1533	257	63	and	and	CCONJ
ijtc-1533	257	64	"	"	PUNCT
ijtc-1533	257	65	me	i	PRON
ijtc-1533	257	66	,	,	PUNCT
ijtc-1533	257	67	"	"	PUNCT
ijtc-1533	257	68	revealed	reveal	VERB
ijtc-1533	257	69	that	that	SCONJ
ijtc-1533	257	70	profitable	profitable	ADJ
ijtc-1533	257	71	soes	soe	NOUN
ijtc-1533	257	72	used	use	VERB
ijtc-1533	257	73	,	,	PUNCT
ijtc-1533	257	74	on	on	ADP
ijtc-1533	257	75	average	average	ADJ
ijtc-1533	257	76	,	,	PUNCT
ijtc-1533	257	77	52	52	NUM
ijtc-1533	257	78	personal	personal	ADJ
ijtc-1533	257	79	reference	reference	NOUN
ijtc-1533	257	80	words	word	NOUN
ijtc-1533	257	81	,	,	PUNCT
ijtc-1533	257	82	compared	compare	VERB
ijtc-1533	257	83	to	to	ADP
ijtc-1533	257	84	29	29	NUM
ijtc-1533	257	85	for	for	ADP
ijtc-1533	257	86	non	non	ADJ
ijtc-1533	257	87	-	-	ADJ
ijtc-1533	257	88	profitable	profitable	ADJ
ijtc-1533	257	89	soes	soe	NOUN
ijtc-1533	257	90	.	.	PUNCT
ijtc-1533	258	1	this	this	PRON
ijtc-1533	258	2	indicates	indicate	VERB
ijtc-1533	258	3	that	that	SCONJ
ijtc-1533	258	4	profitable	profitable	ADJ
ijtc-1533	258	5	soes	soe	NOUN
ijtc-1533	258	6	used	use	VERB
ijtc-1533	258	7	41.14	41.14	NUM
ijtc-1533	258	8	%	%	NOUN
ijtc-1533	258	9	more	more	ADJ
ijtc-1533	258	10	self	self	NOUN
ijtc-1533	258	11	-	-	PUNCT
ijtc-1533	258	12	proclaiming	proclaim	VERB
ijtc-1533	258	13	words	word	NOUN
ijtc-1533	258	14	than	than	ADP
ijtc-1533	258	15	non	non	ADJ
ijtc-1533	258	16	-	-	ADJ
ijtc-1533	258	17	profitable	profitable	ADJ
ijtc-1533	258	18	soes	soe	NOUN
ijtc-1533	258	19	.	.	PUNCT
ijtc-1533	259	1	these	these	DET
ijtc-1533	259	2	results	result	NOUN
ijtc-1533	259	3	contradict	contradict	VERB
ijtc-1533	259	4	phesa	phesa	NOUN
ijtc-1533	259	5	(	(	PUNCT
ijtc-1533	259	6	2021	2021	NUM
ijtc-1533	259	7	)	)	PUNCT
ijtc-1533	259	8	,	,	PUNCT
ijtc-1533	259	9	who	who	PRON
ijtc-1533	259	10	found	find	VERB
ijtc-1533	259	11	that	that	SCONJ
ijtc-1533	259	12	poorperforming	poorperforme	VERB
ijtc-1533	259	13	companies	company	NOUN
ijtc-1533	259	14	used	use	VERB
ijtc-1533	259	15	more	more	ADJ
ijtc-1533	259	16	self	self	NOUN
ijtc-1533	259	17	-	-	PUNCT
ijtc-1533	259	18	referencing	reference	VERB
ijtc-1533	259	19	words	word	NOUN
ijtc-1533	259	20	.	.	PUNCT
ijtc-1533	260	1	however	however	ADV
ijtc-1533	260	2	,	,	PUNCT
ijtc-1533	260	3	the	the	DET
ijtc-1533	260	4	findings	finding	NOUN
ijtc-1533	260	5	align	align	VERB
ijtc-1533	260	6	with	with	ADP
ijtc-1533	260	7	yasseen	yasseen	PROPN
ijtc-1533	260	8	et	et	PROPN
ijtc-1533	260	9	al	al	PROPN
ijtc-1533	260	10	.	.	PROPN
ijtc-1533	261	1	(	(	PUNCT
ijtc-1533	261	2	2017	2017	NUM
ijtc-1533	261	3	)	)	PUNCT
ijtc-1533	261	4	,	,	PUNCT
ijtc-1533	261	5	who	who	PRON
ijtc-1533	261	6	reported	report	VERB
ijtc-1533	261	7	that	that	SCONJ
ijtc-1533	261	8	performing	perform	VERB
ijtc-1533	261	9	companies	company	NOUN
ijtc-1533	261	10	tend	tend	VERB
ijtc-1533	261	11	to	to	PART
ijtc-1533	261	12	use	use	VERB
ijtc-1533	261	13	more	more	ADJ
ijtc-1533	261	14	self	self	NOUN
ijtc-1533	261	15	-	-	PUNCT
ijtc-1533	261	16	referencing	reference	VERB
ijtc-1533	261	17	words	word	NOUN
ijtc-1533	261	18	than	than	ADP
ijtc-1533	261	19	non	non	ADJ
ijtc-1533	261	20	-	-	ADJ
ijtc-1533	261	21	performing	performing	ADJ
ijtc-1533	261	22	ones	one	NOUN
ijtc-1533	261	23	.	.	PUNCT
ijtc-1533	262	1	results	result	NOUN
ijtc-1533	262	2	of	of	ADP
ijtc-1533	262	3	the	the	DET
ijtc-1533	262	4	mann	mann	PROPN
ijtc-1533	262	5	-	-	PUNCT
ijtc-1533	262	6	whitney	whitney	PROPN
ijtc-1533	262	7	u	u	PROPN
ijtc-1533	262	8	test	test	NOUN
ijtc-1533	262	9	analysis	analysis	NOUN
ijtc-1533	262	10	the	the	DET
ijtc-1533	262	11	mann	mann	PROPN
ijtc-1533	262	12	-	-	PUNCT
ijtc-1533	262	13	whitney	whitney	PROPN
ijtc-1533	262	14	u	u	PROPN
ijtc-1533	262	15	test	test	NOUN
ijtc-1533	262	16	was	be	AUX
ijtc-1533	262	17	used	use	VERB
ijtc-1533	262	18	to	to	PART
ijtc-1533	262	19	determine	determine	VERB
ijtc-1533	262	20	if	if	SCONJ
ijtc-1533	262	21	the	the	DET
ijtc-1533	262	22	extent	extent	NOUN
ijtc-1533	262	23	of	of	ADP
ijtc-1533	262	24	personal	personal	ADJ
ijtc-1533	262	25	reference	reference	NOUN
ijtc-1533	262	26	words	word	NOUN
ijtc-1533	262	27	used	use	VERB
ijtc-1533	262	28	in	in	ADP
ijtc-1533	262	29	the	the	DET
ijtc-1533	262	30	chairperson	chairperson	NOUN
ijtc-1533	262	31	’s	’s	PART
ijtc-1533	262	32	report	report	NOUN
ijtc-1533	262	33	differs	differ	VERB
ijtc-1533	262	34	between	between	ADP
ijtc-1533	262	35	profitable	profitable	ADJ
ijtc-1533	262	36	and	and	CCONJ
ijtc-1533	262	37	non	non	ADJ
ijtc-1533	262	38	-	-	ADJ
ijtc-1533	262	39	profitable	profitable	ADJ
ijtc-1533	262	40	soes	soe	NOUN
ijtc-1533	262	41	.	.	PUNCT
ijtc-1533	263	1	table	table	NOUN
ijtc-1533	263	2	5	5	NUM
ijtc-1533	263	3	shows	show	VERB
ijtc-1533	263	4	that	that	SCONJ
ijtc-1533	263	5	profitable	profitable	ADJ
ijtc-1533	263	6	soes	soe	NOUN
ijtc-1533	263	7	had	have	VERB
ijtc-1533	263	8	a	a	DET
ijtc-1533	263	9	mean	mean	ADJ
ijtc-1533	263	10	rank	rank	NOUN
ijtc-1533	263	11	of	of	ADP
ijtc-1533	263	12	10.44	10.44	NUM
ijtc-1533	263	13	,	,	PUNCT
ijtc-1533	263	14	while	while	SCONJ
ijtc-1533	263	15	non	non	ADJ
ijtc-1533	263	16	-	-	ADJ
ijtc-1533	263	17	profitable	profitable	ADJ
ijtc-1533	263	18	soes	soe	NOUN
ijtc-1533	263	19	had	have	VERB
ijtc-1533	263	20	a	a	DET
ijtc-1533	263	21	mean	mean	ADJ
ijtc-1533	263	22	rank	rank	NOUN
ijtc-1533	263	23	of	of	ADP
ijtc-1533	263	24	8.56	8.56	NUM
ijtc-1533	263	25	,	,	PUNCT
ijtc-1533	263	26	indicating	indicate	VERB
ijtc-1533	263	27	an	an	DET
ijtc-1533	263	28	18	18	NUM
ijtc-1533	263	29	%	%	NOUN
ijtc-1533	263	30	difference	difference	NOUN
ijtc-1533	263	31	in	in	ADP
ijtc-1533	263	32	mean	mean	ADJ
ijtc-1533	263	33	ranks	rank	NOUN
ijtc-1533	263	34	.	.	PUNCT
ijtc-1533	264	1	the	the	DET
ijtc-1533	264	2	sum	sum	NOUN
ijtc-1533	264	3	rank	rank	NOUN
ijtc-1533	264	4	for	for	ADP
ijtc-1533	264	5	profitable	profitable	ADJ
ijtc-1533	264	6	soes	soe	NOUN
ijtc-1533	264	7	was	be	AUX
ijtc-1533	264	8	94	94	NUM
ijtc-1533	264	9	,	,	PUNCT
ijtc-1533	264	10	compared	compare	VERB
ijtc-1533	264	11	to	to	ADP
ijtc-1533	264	12	77	77	NUM
ijtc-1533	264	13	for	for	ADP
ijtc-1533	264	14	non	non	ADJ
ijtc-1533	264	15	-	-	ADJ
ijtc-1533	264	16	profitable	profitable	ADJ
ijtc-1533	264	17	soes	soe	NOUN
ijtc-1533	264	18	.	.	PUNCT
ijtc-1533	265	1	the	the	DET
ijtc-1533	265	2	mann	mann	PROPN
ijtc-1533	265	3	-	-	PUNCT
ijtc-1533	265	4	whitney	whitney	PROPN
ijtc-1533	265	5	test	test	NOUN
ijtc-1533	265	6	yielded	yield	VERB
ijtc-1533	265	7	a	a	DET
ijtc-1533	265	8	p	p	NOUN
ijtc-1533	265	9	-	-	PUNCT
ijtc-1533	265	10	value	value	NOUN
ijtc-1533	265	11	of	of	ADP
ijtc-1533	265	12	0.453	0.453	NUM
ijtc-1533	265	13	,	,	PUNCT
ijtc-1533	265	14	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	PROPN
ijtc-1533	265	15	impression	impression	NOUN
ijtc-1533	265	16	management	management	NOUN
ijtc-1533	265	17	analysis	analysis	NOUN
ijtc-1533	265	18	in	in	ADP
ijtc-1533	265	19	south	south	PROPN
ijtc-1533	265	20	african	african	PROPN
ijtc-1533	265	21	soe	soe	PROPN
ijtc-1533	265	22	’s	’s	PART
ijtc-1533	265	23	(	(	PUNCT
ijtc-1533	265	24	state	state	NOUN
ijtc-1533	265	25	in	in	ADP
ijtc-1533	265	26	full	full	ADJ
ijtc-1533	265	27	for	for	ADP
ijtc-1533	265	28	the	the	DET
ijtc-1533	265	29	first	first	ADJ
ijtc-1533	265	30	time	time	NOUN
ijtc-1533	265	31	)	)	PUNCT
ijtc-1533	265	32	annual	annual	ADJ
ijtc-1533	265	33	reports	report	NOUN
ijtc-1533	265	34	:	:	PUNCT
ijtc-1533	265	35	a	a	DET
ijtc-1533	265	36	signaling	signal	VERB
ijtc-1533	265	37	theory	theory	NOUN
ijtc-1533	265	38	approach	approach	NOUN
ijtc-1533	265	39	ngcizela	ngcizela	ADP
ijtc-1533	265	40	,	,	PUNCT
ijtc-1533	265	41	phesa	phesa	NOUN
ijtc-1533	265	42	,	,	PUNCT
ijtc-1533	265	43	and	and	CCONJ
ijtc-1533	265	44	arulanandam	arulanandam	PROPN
ijtc-1533	265	45	820	820	NUM
ijtc-1533	265	46	|	|	ADV
ijtc-1533	265	47	ilomata	ilomata	PROPN
ijtc-1533	265	48	international	international	ADJ
ijtc-1533	265	49	journal	journal	NOUN
ijtc-1533	265	50	of	of	ADP
ijtc-1533	265	51	tax	tax	PROPN
ijtc-1533	265	52	&	&	CCONJ
ijtc-1533	265	53	accounting	account	VERB
ijtc-1533	265	54	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1533	265	55	greater	great	ADJ
ijtc-1533	265	56	than	than	ADP
ijtc-1533	265	57	0.05	0.05	NUM
ijtc-1533	265	58	,	,	PUNCT
ijtc-1533	265	59	confirming	confirm	VERB
ijtc-1533	265	60	no	no	DET
ijtc-1533	265	61	significant	significant	ADJ
ijtc-1533	265	62	difference	difference	NOUN
ijtc-1533	265	63	in	in	ADP
ijtc-1533	265	64	the	the	DET
ijtc-1533	265	65	number	number	NOUN
ijtc-1533	265	66	of	of	ADP
ijtc-1533	265	67	personal	personal	ADJ
ijtc-1533	265	68	reference	reference	NOUN
ijtc-1533	265	69	words	word	NOUN
ijtc-1533	265	70	used	use	VERB
ijtc-1533	265	71	between	between	ADP
ijtc-1533	265	72	profitable	profitable	ADJ
ijtc-1533	265	73	and	and	CCONJ
ijtc-1533	265	74	non	non	ADJ
ijtc-1533	265	75	-	-	ADJ
ijtc-1533	265	76	profitable	profitable	ADJ
ijtc-1533	265	77	soes	soe	NOUN
ijtc-1533	265	78	.	.	PUNCT
ijtc-1533	266	1	therefore	therefore	ADV
ijtc-1533	266	2	,	,	PUNCT
ijtc-1533	266	3	the	the	DET
ijtc-1533	266	4	hypothesis	hypothesis	NOUN
ijtc-1533	266	5	is	be	AUX
ijtc-1533	266	6	accepted	accept	VERB
ijtc-1533	266	7	.	.	PUNCT
ijtc-1533	267	1	table	table	NOUN
ijtc-1533	267	2	6	6	NUM
ijtc-1533	267	3	:	:	PUNCT
ijtc-1533	267	4	mann	mann	PROPN
ijtc-1533	267	5	-	-	PUNCT
ijtc-1533	267	6	whitney	whitney	PROPN
ijtc-1533	267	7	u	u	PROPN
ijtc-1533	267	8	test	test	NOUN
ijtc-1533	267	9	results	result	NOUN
ijtc-1533	267	10	on	on	ADP
ijtc-1533	267	11	the	the	DET
ijtc-1533	267	12	use	use	NOUN
ijtc-1533	267	13	of	of	ADP
ijtc-1533	267	14	personal	personal	ADJ
ijtc-1533	267	15	references	reference	NOUN
ijtc-1533	267	16	measure	measure	NOUN
ijtc-1533	267	17	type	type	NOUN
ijtc-1533	267	18	n	n	PRON
ijtc-1533	267	19	mean	mean	VERB
ijtc-1533	267	20	rank	rank	NOUN
ijtc-1533	267	21	sum	sum	NOUN
ijtc-1533	267	22	rank	rank	NOUN
ijtc-1533	267	23	use	use	NOUN
ijtc-1533	267	24	of	of	ADP
ijtc-1533	267	25	personal	personal	ADJ
ijtc-1533	267	26	references	reference	NOUN
ijtc-1533	267	27	in	in	ADP
ijtc-1533	267	28	the	the	DET
ijtc-1533	267	29	chairperson	chairperson	NOUN
ijtc-1533	267	30	’s	’s	PART
ijtc-1533	267	31	report	report	NOUN
ijtc-1533	267	32	profitable	profitable	ADJ
ijtc-1533	267	33	9	9	NUM
ijtc-1533	267	34	10.44	10.44	NUM
ijtc-1533	267	35	94	94	NUM
ijtc-1533	267	36	non	non	ADJ
ijtc-1533	267	37	-	-	ADJ
ijtc-1533	267	38	profitable	profitable	ADJ
ijtc-1533	267	39	9	9	NUM
ijtc-1533	267	40	8.56	8.56	NUM
ijtc-1533	267	41	77	77	NUM
ijtc-1533	267	42	total	total	ADJ
ijtc-1533	267	43	18	18	NUM
ijtc-1533	267	44	mann	mann	PROPN
ijtc-1533	267	45	-	-	PUNCT
ijtc-1533	267	46	whitney	whitney	PROPN
ijtc-1533	267	47	u	u	NOUN
ijtc-1533	267	48	=	=	PROPN
ijtc-1533	267	49	32	32	NUM
ijtc-1533	267	50	p	p	NOUN
ijtc-1533	267	51	=	=	NOUN
ijtc-1533	267	52	0.453	0.453	NUM
ijtc-1533	267	53	z	z	NOUN
ijtc-1533	267	54	=	=	SYM
ijtc-1533	267	55	-0.751	-0.751	NOUN
ijtc-1533	267	56	source	source	NOUN
ijtc-1533	267	57	:	:	PUNCT
ijtc-1533	267	58	researcher	researcher	NOUN
ijtc-1533	267	59	’s	’s	PART
ijtc-1533	267	60	compilation	compilation	NOUN
ijtc-1533	267	61	these	these	DET
ijtc-1533	267	62	results	result	NOUN
ijtc-1533	267	63	align	align	VERB
ijtc-1533	267	64	with	with	ADP
ijtc-1533	267	65	phesa	phesa	NOUN
ijtc-1533	267	66	(	(	PUNCT
ijtc-1533	267	67	2021	2021	NUM
ijtc-1533	267	68	)	)	PUNCT
ijtc-1533	267	69	,	,	PUNCT
ijtc-1533	267	70	who	who	PRON
ijtc-1533	267	71	found	find	VERB
ijtc-1533	267	72	no	no	DET
ijtc-1533	267	73	significant	significant	ADJ
ijtc-1533	267	74	variance	variance	NOUN
ijtc-1533	267	75	in	in	ADP
ijtc-1533	267	76	using	use	VERB
ijtc-1533	267	77	personal	personal	ADJ
ijtc-1533	267	78	reference	reference	NOUN
ijtc-1533	267	79	words	word	NOUN
ijtc-1533	267	80	between	between	ADP
ijtc-1533	267	81	performing	perform	VERB
ijtc-1533	267	82	and	and	CCONJ
ijtc-1533	267	83	poor	poor	ADV
ijtc-1533	267	84	-	-	PUNCT
ijtc-1533	267	85	performing	perform	VERB
ijtc-1533	267	86	companies	company	NOUN
ijtc-1533	267	87	.	.	PUNCT
ijtc-1533	268	1	use	use	NOUN
ijtc-1533	268	2	of	of	ADP
ijtc-1533	268	3	passive	passive	ADJ
ijtc-1533	268	4	language	language	NOUN
ijtc-1533	268	5	h₁.4	h₁.4	NOUN
ijtc-1533	268	6	:	:	PUNCT
ijtc-1533	268	7	the	the	DET
ijtc-1533	268	8	percentage	percentage	NOUN
ijtc-1533	268	9	of	of	ADP
ijtc-1533	268	10	passive	passive	ADJ
ijtc-1533	268	11	language	language	NOUN
ijtc-1533	268	12	in	in	ADP
ijtc-1533	268	13	the	the	DET
ijtc-1533	268	14	chairperson	chairperson	NOUN
ijtc-1533	268	15	's	's	PART
ijtc-1533	268	16	report	report	NOUN
ijtc-1533	268	17	will	will	AUX
ijtc-1533	268	18	be	be	AUX
ijtc-1533	268	19	similar	similar	ADJ
ijtc-1533	268	20	for	for	ADP
ijtc-1533	268	21	both	both	CCONJ
ijtc-1533	268	22	profitable	profitable	ADJ
ijtc-1533	268	23	and	and	CCONJ
ijtc-1533	268	24	non	non	ADJ
ijtc-1533	268	25	-	-	ADJ
ijtc-1533	268	26	profitable	profitable	ADJ
ijtc-1533	268	27	soes	soe	NOUN
ijtc-1533	268	28	.	.	PUNCT
ijtc-1533	269	1	the	the	DET
ijtc-1533	269	2	statistical	statistical	ADJ
ijtc-1533	269	3	analysis	analysis	NOUN
ijtc-1533	269	4	in	in	ADP
ijtc-1533	269	5	table	table	NOUN
ijtc-1533	269	6	7	7	NUM
ijtc-1533	269	7	below	below	ADV
ijtc-1533	269	8	reveals	reveal	VERB
ijtc-1533	269	9	the	the	DET
ijtc-1533	269	10	use	use	NOUN
ijtc-1533	269	11	of	of	ADP
ijtc-1533	269	12	passive	passive	ADJ
ijtc-1533	269	13	language	language	NOUN
ijtc-1533	269	14	in	in	ADP
ijtc-1533	269	15	the	the	DET
ijtc-1533	269	16	chairperson	chairperson	NOUN
ijtc-1533	269	17	’s	’s	PART
ijtc-1533	269	18	reports	report	NOUN
ijtc-1533	269	19	of	of	ADP
ijtc-1533	269	20	soes	soe	NOUN
ijtc-1533	269	21	,	,	PUNCT
ijtc-1533	269	22	with	with	ADP
ijtc-1533	269	23	a	a	DET
ijtc-1533	269	24	minimum	minimum	NOUN
ijtc-1533	269	25	of	of	ADP
ijtc-1533	269	26	5	5	NUM
ijtc-1533	269	27	%	%	NOUN
ijtc-1533	269	28	and	and	CCONJ
ijtc-1533	269	29	a	a	DET
ijtc-1533	269	30	maximum	maximum	NOUN
ijtc-1533	269	31	of	of	ADP
ijtc-1533	269	32	35	35	NUM
ijtc-1533	269	33	%	%	NOUN
ijtc-1533	269	34	.	.	PUNCT
ijtc-1533	270	1	profitable	profitable	ADJ
ijtc-1533	270	2	soes	soe	NOUN
ijtc-1533	270	3	used	use	VERB
ijtc-1533	270	4	an	an	DET
ijtc-1533	270	5	average	average	NOUN
ijtc-1533	270	6	of	of	ADP
ijtc-1533	270	7	18.1	18.1	NUM
ijtc-1533	270	8	%	%	NOUN
ijtc-1533	270	9	passive	passive	ADJ
ijtc-1533	270	10	sentences	sentence	NOUN
ijtc-1533	270	11	,	,	PUNCT
ijtc-1533	270	12	while	while	SCONJ
ijtc-1533	270	13	non	non	ADJ
ijtc-1533	270	14	-	-	ADJ
ijtc-1533	270	15	profitable	profitable	ADJ
ijtc-1533	270	16	soes	soe	NOUN
ijtc-1533	270	17	used	use	VERB
ijtc-1533	270	18	21.2	21.2	NUM
ijtc-1533	270	19	%	%	NOUN
ijtc-1533	270	20	.	.	PUNCT
ijtc-1533	271	1	this	this	PRON
ijtc-1533	271	2	indicates	indicate	VERB
ijtc-1533	271	3	that	that	SCONJ
ijtc-1533	271	4	nonprofitable	nonprofitable	ADJ
ijtc-1533	271	5	soes	soe	NOUN
ijtc-1533	271	6	employed	employ	VERB
ijtc-1533	271	7	more	more	ADV
ijtc-1533	271	8	passive	passive	ADJ
ijtc-1533	271	9	language	language	NOUN
ijtc-1533	271	10	in	in	ADP
ijtc-1533	271	11	their	their	PRON
ijtc-1533	271	12	chairperson	chairperson	NOUN
ijtc-1533	271	13	’s	’s	PART
ijtc-1533	271	14	reports	report	NOUN
ijtc-1533	271	15	than	than	ADP
ijtc-1533	271	16	profitable	profitable	ADJ
ijtc-1533	271	17	soes	soe	NOUN
ijtc-1533	271	18	.	.	PUNCT
ijtc-1533	272	1	table	table	NOUN
ijtc-1533	272	2	7	7	NUM
ijtc-1533	272	3	:	:	PUNCT
ijtc-1533	272	4	use	use	NOUN
ijtc-1533	272	5	of	of	ADP
ijtc-1533	272	6	passive	passive	ADJ
ijtc-1533	272	7	language	language	NOUN
ijtc-1533	272	8	measure	measure	NOUN
ijtc-1533	272	9	no	no	DET
ijtc-1533	272	10	mean	mean	INTJ
ijtc-1533	272	11	standard	standard	ADJ
ijtc-1533	272	12	deviation	deviation	NOUN
ijtc-1533	272	13	cv	cv	NOUN
ijtc-1533	272	14	minimum	minimum	ADJ
ijtc-1533	272	15	maximum	maximum	ADJ
ijtc-1533	272	16	use	use	NOUN
ijtc-1533	272	17	of	of	ADP
ijtc-1533	272	18	passive	passive	ADJ
ijtc-1533	272	19	language	language	NOUN
ijtc-1533	272	20	profitable	profitable	ADJ
ijtc-1533	272	21	9	9	NUM
ijtc-1533	272	22	18.1	18.1	NUM
ijtc-1533	272	23	%	%	NOUN
ijtc-1533	272	24	7	7	NUM
ijtc-1533	272	25	%	%	NOUN
ijtc-1533	273	1	0.410432	0.410432	NUM
ijtc-1533	273	2	7	7	NUM
ijtc-1533	273	3	%	%	NOUN
ijtc-1533	273	4	31	31	NUM
ijtc-1533	273	5	%	%	NOUN
ijtc-1533	273	6	nonprofitable	nonprofitable	ADJ
ijtc-1533	273	7	9	9	NUM
ijtc-1533	273	8	21.2	21.2	NUM
ijtc-1533	273	9	%	%	NOUN
ijtc-1533	273	10	10	10	NUM
ijtc-1533	273	11	%	%	NOUN
ijtc-1533	273	12	0.447195	0.447195	NUM
ijtc-1533	273	13	5	5	NUM
ijtc-1533	273	14	%	%	NOUN
ijtc-1533	273	15	35	35	NUM
ijtc-1533	273	16	%	%	NOUN
ijtc-1533	273	17	total	total	ADJ
ijtc-1533	273	18	18	18	NUM
ijtc-1533	273	19	source	source	NOUN
ijtc-1533	273	20	:	:	PUNCT
ijtc-1533	273	21	researcher	researcher	NOUN
ijtc-1533	273	22	’s	’s	PART
ijtc-1533	273	23	compilation	compilation	NOUN
ijtc-1533	273	24	results	result	NOUN
ijtc-1533	273	25	of	of	ADP
ijtc-1533	273	26	the	the	DET
ijtc-1533	273	27	mann	mann	PROPN
ijtc-1533	273	28	-	-	PUNCT
ijtc-1533	273	29	whitney	whitney	PROPN
ijtc-1533	273	30	u	u	PROPN
ijtc-1533	273	31	test	test	NOUN
ijtc-1533	273	32	analysis	analysis	NOUN
ijtc-1533	273	33	the	the	DET
ijtc-1533	273	34	mann	mann	PROPN
ijtc-1533	273	35	-	-	PUNCT
ijtc-1533	273	36	whitney	whitney	PROPN
ijtc-1533	273	37	u	u	PROPN
ijtc-1533	273	38	non	non	ADJ
ijtc-1533	273	39	-	-	ADJ
ijtc-1533	273	40	parametric	parametric	ADJ
ijtc-1533	273	41	test	test	NOUN
ijtc-1533	273	42	assessed	assess	VERB
ijtc-1533	273	43	whether	whether	SCONJ
ijtc-1533	273	44	the	the	DET
ijtc-1533	273	45	chairperson	chairperson	NOUN
ijtc-1533	273	46	’s	’s	PART
ijtc-1533	273	47	reports	report	NOUN
ijtc-1533	273	48	of	of	ADP
ijtc-1533	273	49	profitable	profitable	ADJ
ijtc-1533	273	50	and	and	CCONJ
ijtc-1533	273	51	non	non	ADJ
ijtc-1533	273	52	-	-	ADJ
ijtc-1533	273	53	profitable	profitable	ADJ
ijtc-1533	273	54	soes	soe	NOUN
ijtc-1533	273	55	contain	contain	VERB
ijtc-1533	273	56	a	a	DET
ijtc-1533	273	57	similar	similar	ADJ
ijtc-1533	273	58	percentage	percentage	NOUN
ijtc-1533	273	59	of	of	ADP
ijtc-1533	273	60	passive	passive	ADJ
ijtc-1533	273	61	language	language	NOUN
ijtc-1533	273	62	.	.	PUNCT
ijtc-1533	274	1	table	table	NOUN
ijtc-1533	274	2	8	8	NUM
ijtc-1533	274	3	below	below	ADP
ijtc-1533	274	4	shows	show	VERB
ijtc-1533	274	5	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	PROPN
ijtc-1533	274	6	impression	impression	NOUN
ijtc-1533	274	7	management	management	NOUN
ijtc-1533	274	8	analysis	analysis	NOUN
ijtc-1533	274	9	in	in	ADP
ijtc-1533	274	10	south	south	PROPN
ijtc-1533	274	11	african	african	PROPN
ijtc-1533	274	12	soe	soe	PROPN
ijtc-1533	274	13	’s	’s	PART
ijtc-1533	274	14	(	(	PUNCT
ijtc-1533	274	15	state	state	NOUN
ijtc-1533	274	16	in	in	ADP
ijtc-1533	274	17	full	full	ADJ
ijtc-1533	274	18	for	for	ADP
ijtc-1533	274	19	the	the	DET
ijtc-1533	274	20	first	first	ADJ
ijtc-1533	274	21	time	time	NOUN
ijtc-1533	274	22	)	)	PUNCT
ijtc-1533	274	23	annual	annual	ADJ
ijtc-1533	274	24	reports	report	NOUN
ijtc-1533	274	25	:	:	PUNCT
ijtc-1533	274	26	a	a	DET
ijtc-1533	274	27	signaling	signal	VERB
ijtc-1533	274	28	theory	theory	NOUN
ijtc-1533	274	29	approach	approach	NOUN
ijtc-1533	274	30	ngcizela	ngcizela	ADP
ijtc-1533	274	31	,	,	PUNCT
ijtc-1533	274	32	phesa	phesa	NOUN
ijtc-1533	274	33	,	,	PUNCT
ijtc-1533	274	34	and	and	CCONJ
ijtc-1533	274	35	arulanandam	arulanandam	NOUN
ijtc-1533	274	36	821	821	NUM
ijtc-1533	274	37	|	|	ADV
ijtc-1533	274	38	ilomata	ilomata	PROPN
ijtc-1533	274	39	international	international	ADJ
ijtc-1533	274	40	journal	journal	NOUN
ijtc-1533	274	41	of	of	ADP
ijtc-1533	274	42	tax	tax	PROPN
ijtc-1533	274	43	&	&	CCONJ
ijtc-1533	274	44	accounting	accounting	NOUN
ijtc-1533	274	45	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1533	274	46	that	that	SCONJ
ijtc-1533	274	47	non	non	ADJ
ijtc-1533	274	48	-	-	ADJ
ijtc-1533	274	49	profitable	profitable	ADJ
ijtc-1533	274	50	soes	soe	NOUN
ijtc-1533	274	51	had	have	VERB
ijtc-1533	274	52	a	a	DET
ijtc-1533	274	53	mean	mean	ADJ
ijtc-1533	274	54	rank	rank	NOUN
ijtc-1533	274	55	of	of	ADP
ijtc-1533	274	56	10.56	10.56	NUM
ijtc-1533	274	57	,	,	PUNCT
ijtc-1533	274	58	which	which	PRON
ijtc-1533	274	59	is	be	AUX
ijtc-1533	274	60	2.12	2.12	NUM
ijtc-1533	274	61	higher	high	ADJ
ijtc-1533	274	62	than	than	ADP
ijtc-1533	274	63	the	the	DET
ijtc-1533	274	64	8.44	8.44	NUM
ijtc-1533	274	65	mean	mean	NOUN
ijtc-1533	274	66	rank	rank	NOUN
ijtc-1533	274	67	of	of	ADP
ijtc-1533	274	68	profitable	profitable	ADJ
ijtc-1533	274	69	soes	soe	NOUN
ijtc-1533	274	70	,	,	PUNCT
ijtc-1533	274	71	reflecting	reflect	VERB
ijtc-1533	274	72	a	a	DET
ijtc-1533	274	73	20	20	NUM
ijtc-1533	274	74	%	%	NOUN
ijtc-1533	274	75	difference	difference	NOUN
ijtc-1533	274	76	in	in	ADP
ijtc-1533	274	77	mean	mean	ADJ
ijtc-1533	274	78	ranks	rank	NOUN
ijtc-1533	274	79	.	.	PUNCT
ijtc-1533	275	1	the	the	DET
ijtc-1533	275	2	sum	sum	NOUN
ijtc-1533	275	3	rank	rank	NOUN
ijtc-1533	275	4	for	for	ADP
ijtc-1533	275	5	non	non	ADJ
ijtc-1533	275	6	-	-	ADJ
ijtc-1533	275	7	profitable	profitable	ADJ
ijtc-1533	275	8	soes	soe	NOUN
ijtc-1533	275	9	was	be	AUX
ijtc-1533	275	10	95	95	NUM
ijtc-1533	275	11	,	,	PUNCT
ijtc-1533	275	12	while	while	SCONJ
ijtc-1533	275	13	profitable	profitable	ADJ
ijtc-1533	275	14	soes	soe	NOUN
ijtc-1533	275	15	had	have	VERB
ijtc-1533	275	16	a	a	DET
ijtc-1533	275	17	sum	sum	NOUN
ijtc-1533	275	18	rank	rank	NOUN
ijtc-1533	275	19	of	of	ADP
ijtc-1533	275	20	76	76	NUM
ijtc-1533	275	21	.	.	PUNCT
ijtc-1533	276	1	the	the	DET
ijtc-1533	276	2	mann	mann	PROPN
ijtc-1533	276	3	-	-	PUNCT
ijtc-1533	276	4	whitney	whitney	PROPN
ijtc-1533	276	5	test	test	NOUN
ijtc-1533	276	6	statistics	statistic	NOUN
ijtc-1533	276	7	revealed	reveal	VERB
ijtc-1533	276	8	u	u	PROPN
ijtc-1533	276	9	=	=	PROPN
ijtc-1533	276	10	31	31	NUM
ijtc-1533	276	11	,	,	PUNCT
ijtc-1533	276	12	z	z	NOUN
ijtc-1533	276	13	=	=	SYM
ijtc-1533	276	14	-0.839	-0.839	NOUN
ijtc-1533	276	15	,	,	PUNCT
ijtc-1533	276	16	and	and	CCONJ
ijtc-1533	276	17	a	a	DET
ijtc-1533	276	18	p	p	NOUN
ijtc-1533	276	19	-	-	PUNCT
ijtc-1533	276	20	value	value	NOUN
ijtc-1533	276	21	of	of	ADP
ijtc-1533	276	22	0.402	0.402	NUM
ijtc-1533	276	23	.	.	PUNCT
ijtc-1533	277	1	since	since	SCONJ
ijtc-1533	277	2	the	the	DET
ijtc-1533	277	3	p	p	NOUN
ijtc-1533	277	4	-	-	PUNCT
ijtc-1533	277	5	value	value	NOUN
ijtc-1533	277	6	(	(	PUNCT
ijtc-1533	277	7	0.402	0.402	NUM
ijtc-1533	277	8	)	)	PUNCT
ijtc-1533	277	9	is	be	AUX
ijtc-1533	277	10	greater	great	ADJ
ijtc-1533	277	11	than	than	ADP
ijtc-1533	277	12	0.05	0.05	NUM
ijtc-1533	277	13	,	,	PUNCT
ijtc-1533	277	14	it	it	PRON
ijtc-1533	277	15	indicates	indicate	VERB
ijtc-1533	277	16	no	no	DET
ijtc-1533	277	17	significant	significant	ADJ
ijtc-1533	277	18	difference	difference	NOUN
ijtc-1533	277	19	in	in	ADP
ijtc-1533	277	20	the	the	DET
ijtc-1533	277	21	percentage	percentage	NOUN
ijtc-1533	277	22	of	of	ADP
ijtc-1533	277	23	passive	passive	ADJ
ijtc-1533	277	24	language	language	NOUN
ijtc-1533	277	25	used	use	VERB
ijtc-1533	277	26	by	by	ADP
ijtc-1533	277	27	profitable	profitable	ADJ
ijtc-1533	277	28	and	and	CCONJ
ijtc-1533	277	29	non	non	ADJ
ijtc-1533	277	30	-	-	ADJ
ijtc-1533	277	31	profitable	profitable	ADJ
ijtc-1533	277	32	soes	soe	NOUN
ijtc-1533	277	33	.	.	PUNCT
ijtc-1533	278	1	therefore	therefore	ADV
ijtc-1533	278	2	,	,	PUNCT
ijtc-1533	278	3	the	the	DET
ijtc-1533	278	4	hypothesis	hypothesis	NOUN
ijtc-1533	278	5	is	be	AUX
ijtc-1533	278	6	accepted	accept	VERB
ijtc-1533	278	7	.	.	PUNCT
ijtc-1533	279	1	these	these	DET
ijtc-1533	279	2	results	result	NOUN
ijtc-1533	279	3	are	be	AUX
ijtc-1533	279	4	consistent	consistent	ADJ
ijtc-1533	279	5	with	with	ADP
ijtc-1533	279	6	those	those	PRON
ijtc-1533	279	7	of	of	ADP
ijtc-1533	279	8	phesa	phesa	NOUN
ijtc-1533	279	9	(	(	PUNCT
ijtc-1533	279	10	2021	2021	NUM
ijtc-1533	279	11	)	)	PUNCT
ijtc-1533	279	12	.	.	PUNCT
ijtc-1533	280	1	table	table	NOUN
ijtc-1533	280	2	8	8	NUM
ijtc-1533	280	3	:	:	PUNCT
ijtc-1533	280	4	mann	mann	PROPN
ijtc-1533	280	5	-	-	PUNCT
ijtc-1533	280	6	whitney	whitney	PROPN
ijtc-1533	280	7	u	u	PROPN
ijtc-1533	280	8	test	test	NOUN
ijtc-1533	280	9	results	result	NOUN
ijtc-1533	280	10	on	on	ADP
ijtc-1533	280	11	the	the	DET
ijtc-1533	280	12	use	use	NOUN
ijtc-1533	280	13	of	of	ADP
ijtc-1533	280	14	passive	passive	ADJ
ijtc-1533	280	15	language	language	NOUN
ijtc-1533	280	16	measure	measure	NOUN
ijtc-1533	280	17	type	type	NOUN
ijtc-1533	280	18	n	n	PRON
ijtc-1533	280	19	mean	mean	VERB
ijtc-1533	280	20	rank	rank	NOUN
ijtc-1533	280	21	sum	sum	NOUN
ijtc-1533	280	22	rank	rank	NOUN
ijtc-1533	280	23	use	use	NOUN
ijtc-1533	280	24	of	of	ADP
ijtc-1533	280	25	passive	passive	ADJ
ijtc-1533	280	26	language	language	NOUN
ijtc-1533	280	27	profitable	profitable	ADJ
ijtc-1533	280	28	9	9	NUM
ijtc-1533	280	29	8.44	8.44	NUM
ijtc-1533	280	30	76	76	NUM
ijtc-1533	280	31	non	non	ADJ
ijtc-1533	280	32	-	-	ADJ
ijtc-1533	280	33	profitable	profitable	ADJ
ijtc-1533	280	34	9	9	NUM
ijtc-1533	280	35	10.56	10.56	NUM
ijtc-1533	280	36	95	95	NUM
ijtc-1533	280	37	total	total	ADJ
ijtc-1533	280	38	18	18	NUM
ijtc-1533	280	39	mann	mann	PROPN
ijtc-1533	280	40	-	-	PUNCT
ijtc-1533	280	41	whitney	whitney	PROPN
ijtc-1533	280	42	u	u	NOUN
ijtc-1533	280	43	=	=	PROPN
ijtc-1533	280	44	31	31	NUM
ijtc-1533	280	45	p	p	NOUN
ijtc-1533	280	46	=	=	NOUN
ijtc-1533	280	47	0.402	0.402	NUM
ijtc-1533	280	48	z	z	NOUN
ijtc-1533	280	49	=	=	SYM
ijtc-1533	280	50	-0.839	-0.839	PUNCT
ijtc-1533	280	51	source	source	NOUN
ijtc-1533	280	52	:	:	PUNCT
ijtc-1533	280	53	researcher	researcher	NOUN
ijtc-1533	280	54	’s	’s	PART
ijtc-1533	280	55	compilation	compilation	NOUN
ijtc-1533	280	56	the	the	DET
ijtc-1533	280	57	results	result	NOUN
ijtc-1533	280	58	of	of	ADP
ijtc-1533	280	59	this	this	DET
ijtc-1533	280	60	study	study	NOUN
ijtc-1533	280	61	demonstrate	demonstrate	VERB
ijtc-1533	280	62	that	that	SCONJ
ijtc-1533	280	63	both	both	CCONJ
ijtc-1533	280	64	profitable	profitable	ADJ
ijtc-1533	280	65	and	and	CCONJ
ijtc-1533	280	66	non	non	ADJ
ijtc-1533	280	67	-	-	ADJ
ijtc-1533	280	68	profitable	profitable	ADJ
ijtc-1533	280	69	state	state	NOUN
ijtc-1533	280	70	-	-	PUNCT
ijtc-1533	280	71	owned	own	VERB
ijtc-1533	280	72	entities	entity	NOUN
ijtc-1533	280	73	(	(	PUNCT
ijtc-1533	280	74	soes	soe	NOUN
ijtc-1533	280	75	)	)	PUNCT
ijtc-1533	280	76	employ	employ	NOUN
ijtc-1533	280	77	impression	impression	NOUN
ijtc-1533	280	78	management	management	NOUN
ijtc-1533	280	79	strategies	strategy	NOUN
ijtc-1533	280	80	in	in	ADP
ijtc-1533	280	81	their	their	PRON
ijtc-1533	280	82	chairperson	chairperson	NOUN
ijtc-1533	280	83	’s	’s	PART
ijtc-1533	280	84	reports	report	NOUN
ijtc-1533	280	85	.	.	PUNCT
ijtc-1533	281	1	these	these	DET
ijtc-1533	281	2	strategies	strategy	NOUN
ijtc-1533	281	3	include	include	VERB
ijtc-1533	281	4	manipulating	manipulate	VERB
ijtc-1533	281	5	the	the	DET
ijtc-1533	281	6	report	report	NOUN
ijtc-1533	281	7	's	's	PART
ijtc-1533	281	8	length	length	NOUN
ijtc-1533	281	9	,	,	PUNCT
ijtc-1533	281	10	using	use	VERB
ijtc-1533	281	11	a	a	DET
ijtc-1533	281	12	positive	positive	ADJ
ijtc-1533	281	13	disclosure	disclosure	NOUN
ijtc-1533	281	14	tone	tone	NOUN
ijtc-1533	281	15	,	,	PUNCT
ijtc-1533	281	16	incorporating	incorporate	VERB
ijtc-1533	281	17	personal	personal	ADJ
ijtc-1533	281	18	reference	reference	NOUN
ijtc-1533	281	19	words	word	NOUN
ijtc-1533	281	20	,	,	PUNCT
ijtc-1533	281	21	and	and	CCONJ
ijtc-1533	281	22	utilizing	utilize	VERB
ijtc-1533	281	23	passive	passive	ADJ
ijtc-1533	281	24	language	language	NOUN
ijtc-1533	281	25	.	.	PUNCT
ijtc-1533	282	1	the	the	DET
ijtc-1533	282	2	analysis	analysis	NOUN
ijtc-1533	282	3	revealed	reveal	VERB
ijtc-1533	282	4	that	that	SCONJ
ijtc-1533	282	5	both	both	DET
ijtc-1533	282	6	groups	group	NOUN
ijtc-1533	282	7	maintained	maintain	VERB
ijtc-1533	282	8	a	a	DET
ijtc-1533	282	9	similar	similar	ADJ
ijtc-1533	282	10	percentage	percentage	NOUN
ijtc-1533	282	11	of	of	ADP
ijtc-1533	282	12	positive	positive	ADJ
ijtc-1533	282	13	sentiments	sentiment	NOUN
ijtc-1533	282	14	,	,	PUNCT
ijtc-1533	282	15	with	with	ADP
ijtc-1533	282	16	a	a	DET
ijtc-1533	282	17	70	70	NUM
ijtc-1533	282	18	%	%	NOUN
ijtc-1533	282	19	positive	positive	ADJ
ijtc-1533	282	20	tone	tone	NOUN
ijtc-1533	282	21	in	in	ADP
ijtc-1533	282	22	both	both	CCONJ
ijtc-1533	282	23	profitable	profitable	ADJ
ijtc-1533	282	24	and	and	CCONJ
ijtc-1533	282	25	nonprofitable	nonprofitable	ADJ
ijtc-1533	282	26	soes	soe	NOUN
ijtc-1533	282	27	.	.	PUNCT
ijtc-1533	283	1	this	this	DET
ijtc-1533	283	2	finding	finding	NOUN
ijtc-1533	283	3	contrasts	contrast	VERB
ijtc-1533	283	4	with	with	ADP
ijtc-1533	283	5	phesa	phesa	NOUN
ijtc-1533	283	6	(	(	PUNCT
ijtc-1533	283	7	2021	2021	NUM
ijtc-1533	283	8	)	)	PUNCT
ijtc-1533	283	9	,	,	PUNCT
ijtc-1533	283	10	who	who	PRON
ijtc-1533	283	11	found	find	VERB
ijtc-1533	283	12	that	that	SCONJ
ijtc-1533	283	13	companies	company	NOUN
ijtc-1533	283	14	generally	generally	ADV
ijtc-1533	283	15	used	use	VERB
ijtc-1533	283	16	more	more	ADV
ijtc-1533	283	17	negative	negative	ADJ
ijtc-1533	283	18	than	than	ADP
ijtc-1533	283	19	positive	positive	ADJ
ijtc-1533	283	20	sentiments	sentiment	NOUN
ijtc-1533	283	21	,	,	PUNCT
ijtc-1533	283	22	but	but	CCONJ
ijtc-1533	283	23	aligns	align	VERB
ijtc-1533	283	24	with	with	ADP
ijtc-1533	283	25	bozzolan	bozzolan	PROPN
ijtc-1533	283	26	et	et	PROPN
ijtc-1533	283	27	al	al	PROPN
ijtc-1533	283	28	.	.	PROPN
ijtc-1533	284	1	(	(	PUNCT
ijtc-1533	284	2	2015	2015	NUM
ijtc-1533	284	3	)	)	PUNCT
ijtc-1533	284	4	and	and	CCONJ
ijtc-1533	284	5	mgoyana	mgoyana	PROPN
ijtc-1533	284	6	and	and	CCONJ
ijtc-1533	284	7	phesa	phesa	NOUN
ijtc-1533	284	8	(	(	PUNCT
ijtc-1533	284	9	2023	2023	NUM
ijtc-1533	284	10	)	)	PUNCT
ijtc-1533	284	11	who	who	PRON
ijtc-1533	284	12	observed	observe	VERB
ijtc-1533	284	13	that	that	SCONJ
ijtc-1533	284	14	fiat	fiat	PROPN
ijtc-1533	284	15	used	use	VERB
ijtc-1533	284	16	a	a	DET
ijtc-1533	284	17	positive	positive	ADJ
ijtc-1533	284	18	tone	tone	NOUN
ijtc-1533	284	19	to	to	PART
ijtc-1533	284	20	manage	manage	VERB
ijtc-1533	284	21	stakeholder	stakeholder	NOUN
ijtc-1533	284	22	perceptions	perception	NOUN
ijtc-1533	284	23	.	.	PUNCT
ijtc-1533	285	1	regarding	regard	VERB
ijtc-1533	285	2	report	report	NOUN
ijtc-1533	285	3	length	length	NOUN
ijtc-1533	285	4	,	,	PUNCT
ijtc-1533	285	5	while	while	SCONJ
ijtc-1533	285	6	profitable	profitable	ADJ
ijtc-1533	285	7	soes	soe	NOUN
ijtc-1533	285	8	produced	produce	VERB
ijtc-1533	285	9	longer	long	ADJ
ijtc-1533	285	10	reports	report	NOUN
ijtc-1533	285	11	,	,	PUNCT
ijtc-1533	285	12	the	the	DET
ijtc-1533	285	13	mann	mann	PROPN
ijtc-1533	285	14	-	-	PUNCT
ijtc-1533	285	15	whitney	whitney	PROPN
ijtc-1533	285	16	u	u	PROPN
ijtc-1533	285	17	test	test	NOUN
ijtc-1533	285	18	showed	show	VERB
ijtc-1533	285	19	no	no	DET
ijtc-1533	285	20	significant	significant	ADJ
ijtc-1533	285	21	difference	difference	NOUN
ijtc-1533	285	22	between	between	ADP
ijtc-1533	285	23	the	the	DET
ijtc-1533	285	24	groups	group	NOUN
ijtc-1533	285	25	,	,	PUNCT
ijtc-1533	285	26	supporting	support	VERB
ijtc-1533	285	27	the	the	DET
ijtc-1533	285	28	hypothesis	hypothesis	NOUN
ijtc-1533	285	29	that	that	PRON
ijtc-1533	285	30	both	both	DET
ijtc-1533	285	31	groups	group	NOUN
ijtc-1533	285	32	have	have	VERB
ijtc-1533	285	33	similar	similar	ADJ
ijtc-1533	285	34	report	report	NOUN
ijtc-1533	285	35	lengths	length	NOUN
ijtc-1533	285	36	.	.	PUNCT
ijtc-1533	286	1	when	when	SCONJ
ijtc-1533	286	2	examining	examine	VERB
ijtc-1533	286	3	personal	personal	ADJ
ijtc-1533	286	4	reference	reference	NOUN
ijtc-1533	286	5	words	word	NOUN
ijtc-1533	286	6	,	,	PUNCT
ijtc-1533	286	7	profitable	profitable	ADJ
ijtc-1533	286	8	soes	soe	NOUN
ijtc-1533	286	9	used	use	VERB
ijtc-1533	286	10	more	more	ADJ
ijtc-1533	286	11	,	,	PUNCT
ijtc-1533	286	12	but	but	CCONJ
ijtc-1533	286	13	the	the	DET
ijtc-1533	286	14	difference	difference	NOUN
ijtc-1533	286	15	was	be	AUX
ijtc-1533	286	16	marginal	marginal	ADJ
ijtc-1533	286	17	.	.	PUNCT
ijtc-1533	287	1	the	the	DET
ijtc-1533	287	2	mann	mann	PROPN
ijtc-1533	287	3	-	-	PUNCT
ijtc-1533	287	4	whitney	whitney	PROPN
ijtc-1533	287	5	u	u	PROPN
ijtc-1533	287	6	test	test	NOUN
ijtc-1533	287	7	confirmed	confirm	VERB
ijtc-1533	287	8	no	no	DET
ijtc-1533	287	9	significant	significant	ADJ
ijtc-1533	287	10	variation	variation	NOUN
ijtc-1533	287	11	in	in	ADP
ijtc-1533	287	12	this	this	DET
ijtc-1533	287	13	regard	regard	NOUN
ijtc-1533	287	14	.	.	PUNCT
ijtc-1533	288	1	similarly	similarly	ADV
ijtc-1533	288	2	,	,	PUNCT
ijtc-1533	288	3	the	the	DET
ijtc-1533	288	4	analysis	analysis	NOUN
ijtc-1533	288	5	of	of	ADP
ijtc-1533	288	6	passive	passive	ADJ
ijtc-1533	288	7	language	language	NOUN
ijtc-1533	288	8	revealed	reveal	VERB
ijtc-1533	288	9	only	only	ADV
ijtc-1533	288	10	a	a	DET
ijtc-1533	288	11	small	small	ADJ
ijtc-1533	288	12	difference	difference	NOUN
ijtc-1533	288	13	between	between	ADP
ijtc-1533	288	14	the	the	DET
ijtc-1533	288	15	groups	group	NOUN
ijtc-1533	288	16	,	,	PUNCT
ijtc-1533	288	17	consistent	consistent	ADJ
ijtc-1533	288	18	with	with	ADP
ijtc-1533	288	19	phesa	phesa	NOUN
ijtc-1533	288	20	’s	’s	PART
ijtc-1533	288	21	(	(	PUNCT
ijtc-1533	288	22	2021	2021	NUM
ijtc-1533	288	23	)	)	PUNCT
ijtc-1533	288	24	findings	finding	NOUN
ijtc-1533	288	25	.	.	PUNCT
ijtc-1533	289	1	these	these	DET
ijtc-1533	289	2	results	result	NOUN
ijtc-1533	289	3	support	support	VERB
ijtc-1533	289	4	all	all	DET
ijtc-1533	289	5	the	the	DET
ijtc-1533	289	6	hypotheses	hypothesis	NOUN
ijtc-1533	289	7	of	of	ADP
ijtc-1533	289	8	the	the	DET
ijtc-1533	289	9	study	study	NOUN
ijtc-1533	289	10	.	.	PUNCT
ijtc-1533	290	1	using	use	VERB
ijtc-1533	290	2	signaling	signal	VERB
ijtc-1533	290	3	theory	theory	NOUN
ijtc-1533	290	4	,	,	PUNCT
ijtc-1533	290	5	it	it	PRON
ijtc-1533	290	6	is	be	AUX
ijtc-1533	290	7	clear	clear	ADJ
ijtc-1533	290	8	that	that	SCONJ
ijtc-1533	290	9	soes	soe	NOUN
ijtc-1533	290	10	employ	employ	VERB
ijtc-1533	290	11	impression	impression	NOUN
ijtc-1533	290	12	management	management	NOUN
ijtc-1533	290	13	tactics	tactic	NOUN
ijtc-1533	290	14	to	to	PART
ijtc-1533	290	15	influence	influence	VERB
ijtc-1533	290	16	stakeholder	stakeholder	NOUN
ijtc-1533	290	17	perceptions	perception	NOUN
ijtc-1533	290	18	and	and	CCONJ
ijtc-1533	290	19	signal	signal	VERB
ijtc-1533	290	20	positive	positive	ADJ
ijtc-1533	290	21	performance	performance	NOUN
ijtc-1533	290	22	,	,	PUNCT
ijtc-1533	290	23	even	even	ADV
ijtc-1533	290	24	when	when	SCONJ
ijtc-1533	290	25	actual	actual	ADJ
ijtc-1533	290	26	financial	financial	ADJ
ijtc-1533	290	27	results	result	NOUN
ijtc-1533	290	28	may	may	AUX
ijtc-1533	290	29	differ	differ	VERB
ijtc-1533	290	30	.	.	PUNCT
ijtc-1533	291	1	the	the	DET
ijtc-1533	291	2	table	table	NOUN
ijtc-1533	291	3	below	below	ADP
ijtc-1533	291	4	summarizes	summarize	NOUN
ijtc-1533	291	5	the	the	DET
ijtc-1533	291	6	relationship	relationship	NOUN
ijtc-1533	291	7	between	between	ADP
ijtc-1533	291	8	this	this	DET
ijtc-1533	291	9	study	study	NOUN
ijtc-1533	291	10	’s	’s	PART
ijtc-1533	291	11	findings	finding	NOUN
ijtc-1533	291	12	and	and	CCONJ
ijtc-1533	291	13	the	the	DET
ijtc-1533	291	14	existing	exist	VERB
ijtc-1533	291	15	literature	literature	NOUN
ijtc-1533	291	16	.	.	PUNCT
ijtc-1533	292	1	the	the	DET
ijtc-1533	292	2	study	study	NOUN
ijtc-1533	292	3	’s	’s	PART
ijtc-1533	292	4	findings	finding	NOUN
ijtc-1533	292	5	reinforce	reinforce	VERB
ijtc-1533	292	6	that	that	SCONJ
ijtc-1533	292	7	impression	impression	NOUN
ijtc-1533	292	8	management	management	NOUN
ijtc-1533	292	9	can	can	AUX
ijtc-1533	292	10	be	be	AUX
ijtc-1533	292	11	identified	identify	VERB
ijtc-1533	292	12	through	through	ADP
ijtc-1533	292	13	several	several	ADJ
ijtc-1533	292	14	strategies	strategy	NOUN
ijtc-1533	292	15	,	,	PUNCT
ijtc-1533	292	16	including	include	VERB
ijtc-1533	292	17	the	the	DET
ijtc-1533	292	18	length	length	NOUN
ijtc-1533	292	19	of	of	ADP
ijtc-1533	292	20	the	the	DET
ijtc-1533	292	21	chairperson	chairperson	NOUN
ijtc-1533	292	22	’s	’s	PART
ijtc-1533	292	23	report	report	NOUN
ijtc-1533	292	24	(	(	PUNCT
ijtc-1533	292	25	phesa	phesa	NOUN
ijtc-1533	292	26	,	,	PUNCT
ijtc-1533	292	27	2021	2021	NUM
ijtc-1533	292	28	;	;	PUNCT
ijtc-1533	292	29	mgoyana	mgoyana	PROPN
ijtc-1533	292	30	,	,	PUNCT
ijtc-1533	292	31	2023	2023	NUM
ijtc-1533	292	32	;	;	PUNCT
ijtc-1533	292	33	mgoyana	mgoyana	PROPN
ijtc-1533	292	34	&	&	CCONJ
ijtc-1533	292	35	phesa	phesa	PROPN
ijtc-1533	292	36	,	,	PUNCT
ijtc-1533	292	37	2023	2023	NUM
ijtc-1533	292	38	;	;	PUNCT
ijtc-1533	292	39	yasseen	yasseen	PROPN
ijtc-1533	292	40	et	et	PROPN
ijtc-1533	292	41	al	al	PROPN
ijtc-1533	292	42	.	.	PROPN
ijtc-1533	292	43	,	,	PUNCT
ijtc-1533	292	44	2017	2017	NUM
ijtc-1533	292	45	;	;	PUNCT
ijtc-1533	292	46	moola	moola	PROPN
ijtc-1533	292	47	,	,	PUNCT
ijtc-1533	292	48	2016	2016	NUM
ijtc-1533	292	49	;	;	PUNCT
ijtc-1533	292	50	dhludhlu	dhludhlu	NOUN
ijtc-1533	292	51	et	et	PROPN
ijtc-1533	292	52	al	al	PROPN
ijtc-1533	292	53	.	.	PROPN
ijtc-1533	292	54	,	,	PUNCT
ijtc-1533	292	55	2022	2022	NUM
ijtc-1533	292	56	;	;	PUNCT
ijtc-1533	292	57	clatworthy	clatworthy	PROPN
ijtc-1533	292	58	&	&	CCONJ
ijtc-1533	292	59	jones	jones	PROPN
ijtc-1533	292	60	,	,	PUNCT
ijtc-1533	292	61	2006	2006	NUM
ijtc-1533	292	62	)	)	PUNCT
ijtc-1533	292	63	,	,	PUNCT
ijtc-1533	292	64	the	the	DET
ijtc-1533	292	65	positive	positive	ADJ
ijtc-1533	292	66	disclosure	disclosure	NOUN
ijtc-1533	292	67	tone	tone	NOUN
ijtc-1533	292	68	(	(	PUNCT
ijtc-1533	292	69	phesa	phesa	NOUN
ijtc-1533	292	70	,	,	PUNCT
ijtc-1533	292	71	2021	2021	NUM
ijtc-1533	292	72	;	;	PUNCT
ijtc-1533	292	73	bozzolan	bozzolan	PROPN
ijtc-1533	292	74	et	et	PROPN
ijtc-1533	292	75	al	al	PROPN
ijtc-1533	292	76	.	.	PROPN
ijtc-1533	292	77	,	,	PUNCT
ijtc-1533	292	78	2015	2015	NUM
ijtc-1533	292	79	;	;	PUNCT
ijtc-1533	292	80	mgoyana	mgoyana	PROPN
ijtc-1533	292	81	&	&	CCONJ
ijtc-1533	292	82	phesa	phesa	PROPN
ijtc-1533	292	83	,	,	PUNCT
ijtc-1533	292	84	2023	2023	NUM
ijtc-1533	292	85	)	)	PUNCT
ijtc-1533	292	86	,	,	PUNCT
ijtc-1533	292	87	the	the	DET
ijtc-1533	292	88	use	use	NOUN
ijtc-1533	292	89	of	of	ADP
ijtc-1533	292	90	personal	personal	ADJ
ijtc-1533	292	91	reference	reference	NOUN
ijtc-1533	292	92	words	word	NOUN
ijtc-1533	292	93	(	(	PUNCT
ijtc-1533	292	94	moola	moola	PROPN
ijtc-1533	292	95	,	,	PUNCT
ijtc-1533	292	96	2016	2016	NUM
ijtc-1533	292	97	;	;	PUNCT
ijtc-1533	292	98	mgoyana	mgoyana	PROPN
ijtc-1533	292	99	,	,	PUNCT
ijtc-1533	292	100	2023	2023	NUM
ijtc-1533	292	101	;	;	PUNCT
ijtc-1533	292	102	yasseen	yasseen	PROPN
ijtc-1533	292	103	et	et	PROPN
ijtc-1533	292	104	al	al	PROPN
ijtc-1533	292	105	.	.	PROPN
ijtc-1533	292	106	,	,	PUNCT
ijtc-1533	292	107	2017	2017	NUM
ijtc-1533	292	108	;	;	PUNCT
ijtc-1533	292	109	dhludhlu	dhludhlu	NOUN
ijtc-1533	292	110	et	et	PROPN
ijtc-1533	292	111	al	al	PROPN
ijtc-1533	292	112	.	.	PROPN
ijtc-1533	292	113	,	,	PUNCT
ijtc-1533	292	114	2022	2022	NUM
ijtc-1533	292	115	)	)	PUNCT
ijtc-1533	292	116	,	,	PUNCT
ijtc-1533	292	117	and	and	CCONJ
ijtc-1533	292	118	the	the	DET
ijtc-1533	292	119	use	use	NOUN
ijtc-1533	292	120	of	of	ADP
ijtc-1533	292	121	passive	passive	ADJ
ijtc-1533	292	122	language	language	NOUN
ijtc-1533	292	123	(	(	PUNCT
ijtc-1533	292	124	phesa	phesa	NOUN
ijtc-1533	292	125	,	,	PUNCT
ijtc-1533	292	126	2021	2021	NUM
ijtc-1533	292	127	;	;	PUNCT
ijtc-1533	292	128	dhludhlu	dhludhlu	NOUN
ijtc-1533	292	129	et	et	PROPN
ijtc-1533	292	130	al	al	PROPN
ijtc-1533	292	131	.	.	PROPN
ijtc-1533	292	132	,	,	PUNCT
ijtc-1533	292	133	2022	2022	NUM
ijtc-1533	292	134	;	;	PUNCT
ijtc-1533	292	135	mgoyana	mgoyana	PROPN
ijtc-1533	292	136	,	,	PUNCT
ijtc-1533	292	137	2023	2023	NUM
ijtc-1533	292	138	;	;	PUNCT
ijtc-1533	292	139	clatworthy	clatworthy	PROPN
ijtc-1533	292	140	&	&	CCONJ
ijtc-1533	292	141	jones	jones	PROPN
ijtc-1533	292	142	,	,	PUNCT
ijtc-1533	292	143	2006	2006	NUM
ijtc-1533	292	144	)	)	PUNCT
ijtc-1533	292	145	.	.	PUNCT
ijtc-1533	293	1	the	the	DET
ijtc-1533	293	2	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	PROPN
ijtc-1533	293	3	impression	impression	NOUN
ijtc-1533	293	4	management	management	NOUN
ijtc-1533	293	5	analysis	analysis	NOUN
ijtc-1533	293	6	in	in	ADP
ijtc-1533	293	7	south	south	PROPN
ijtc-1533	293	8	african	african	PROPN
ijtc-1533	293	9	soe	soe	PROPN
ijtc-1533	293	10	’s	’s	PART
ijtc-1533	293	11	(	(	PUNCT
ijtc-1533	293	12	state	state	NOUN
ijtc-1533	293	13	in	in	ADP
ijtc-1533	293	14	full	full	ADJ
ijtc-1533	293	15	for	for	ADP
ijtc-1533	293	16	the	the	DET
ijtc-1533	293	17	first	first	ADJ
ijtc-1533	293	18	time	time	NOUN
ijtc-1533	293	19	)	)	PUNCT
ijtc-1533	293	20	annual	annual	ADJ
ijtc-1533	293	21	reports	report	NOUN
ijtc-1533	293	22	:	:	PUNCT
ijtc-1533	293	23	a	a	DET
ijtc-1533	293	24	signaling	signal	VERB
ijtc-1533	293	25	theory	theory	NOUN
ijtc-1533	293	26	approach	approach	NOUN
ijtc-1533	293	27	ngcizela	ngcizela	ADP
ijtc-1533	293	28	,	,	PUNCT
ijtc-1533	293	29	phesa	phesa	NOUN
ijtc-1533	293	30	,	,	PUNCT
ijtc-1533	293	31	and	and	CCONJ
ijtc-1533	293	32	arulanandam	arulanandam	PROPN
ijtc-1533	293	33	822	822	NUM
ijtc-1533	293	34	|	|	ADV
ijtc-1533	293	35	ilomata	ilomata	PROPN
ijtc-1533	293	36	international	international	ADJ
ijtc-1533	293	37	journal	journal	NOUN
ijtc-1533	293	38	of	of	ADP
ijtc-1533	293	39	tax	tax	PROPN
ijtc-1533	293	40	&	&	CCONJ
ijtc-1533	293	41	accounting	accounting	PROPN
ijtc-1533	293	42	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1533	293	43	study	study	NOUN
ijtc-1533	293	44	,	,	PUNCT
ijtc-1533	293	45	grounded	ground	VERB
ijtc-1533	293	46	in	in	ADP
ijtc-1533	293	47	signaling	signal	VERB
ijtc-1533	293	48	theory	theory	NOUN
ijtc-1533	293	49	,	,	PUNCT
ijtc-1533	293	50	reveals	reveal	VERB
ijtc-1533	293	51	that	that	SCONJ
ijtc-1533	293	52	chairperson	chairperson	NOUN
ijtc-1533	293	53	reports	report	NOUN
ijtc-1533	293	54	use	use	VERB
ijtc-1533	293	55	impression	impression	NOUN
ijtc-1533	293	56	management	management	NOUN
ijtc-1533	293	57	strategies	strategy	NOUN
ijtc-1533	293	58	to	to	PART
ijtc-1533	293	59	signal	signal	VERB
ijtc-1533	293	60	good	good	ADJ
ijtc-1533	293	61	performance	performance	NOUN
ijtc-1533	293	62	,	,	PUNCT
ijtc-1533	293	63	influencing	influence	VERB
ijtc-1533	293	64	stakeholder	stakeholder	NOUN
ijtc-1533	293	65	perceptions	perception	NOUN
ijtc-1533	293	66	and	and	CCONJ
ijtc-1533	293	67	reactions	reaction	NOUN
ijtc-1533	293	68	to	to	ADP
ijtc-1533	293	69	the	the	DET
ijtc-1533	293	70	communicated	communicate	VERB
ijtc-1533	293	71	information	information	NOUN
ijtc-1533	293	72	(	(	PUNCT
ijtc-1533	293	73	merkl	merkl	NOUN
ijtc-1533	293	74	-	-	PUNCT
ijtc-1533	293	75	davies	davy	NOUN
ijtc-1533	293	76	&	&	CCONJ
ijtc-1533	293	77	brennan	brennan	PROPN
ijtc-1533	293	78	,	,	PUNCT
ijtc-1533	293	79	2007	2007	NUM
ijtc-1533	293	80	;	;	PUNCT
ijtc-1533	293	81	ben‐amar	ben‐amar	PROPN
ijtc-1533	293	82	et	et	NOUN
ijtc-1533	293	83	al	al	PROPN
ijtc-1533	293	84	.	.	PROPN
ijtc-1533	293	85	,	,	PUNCT
ijtc-1533	293	86	2022	2022	NUM
ijtc-1533	293	87	)	)	PUNCT
ijtc-1533	293	88	.	.	PUNCT
ijtc-1533	294	1	these	these	DET
ijtc-1533	294	2	results	result	NOUN
ijtc-1533	294	3	may	may	AUX
ijtc-1533	294	4	mean	mean	VERB
ijtc-1533	294	5	how	how	SCONJ
ijtc-1533	294	6	impression	impression	NOUN
ijtc-1533	294	7	management	management	NOUN
ijtc-1533	294	8	tactics	tactic	NOUN
ijtc-1533	294	9	were	be	AUX
ijtc-1533	294	10	used	use	VERB
ijtc-1533	294	11	by	by	ADP
ijtc-1533	294	12	soes	soe	NOUN
ijtc-1533	294	13	to	to	PART
ijtc-1533	294	14	conceal	conceal	VERB
ijtc-1533	294	15	information	information	NOUN
ijtc-1533	294	16	,	,	PUNCT
ijtc-1533	294	17	especially	especially	ADV
ijtc-1533	294	18	since	since	SCONJ
ijtc-1533	294	19	the	the	DET
ijtc-1533	294	20	soes	soe	NOUN
ijtc-1533	294	21	were	be	AUX
ijtc-1533	294	22	not	not	PART
ijtc-1533	294	23	doing	do	VERB
ijtc-1533	294	24	administratively	administratively	ADV
ijtc-1533	294	25	well	well	ADV
ijtc-1533	294	26	.	.	PUNCT
ijtc-1533	295	1	these	these	DET
ijtc-1533	295	2	results	result	NOUN
ijtc-1533	295	3	give	give	VERB
ijtc-1533	295	4	insights	insight	NOUN
ijtc-1533	295	5	to	to	ADP
ijtc-1533	295	6	the	the	DET
ijtc-1533	295	7	government	government	NOUN
ijtc-1533	295	8	,	,	PUNCT
ijtc-1533	295	9	which	which	PRON
ijtc-1533	295	10	is	be	AUX
ijtc-1533	295	11	the	the	DET
ijtc-1533	295	12	shareholder	shareholder	NOUN
ijtc-1533	295	13	,	,	PUNCT
ijtc-1533	295	14	but	but	CCONJ
ijtc-1533	295	15	further	far	ADV
ijtc-1533	295	16	to	to	ADP
ijtc-1533	295	17	the	the	DET
ijtc-1533	295	18	public	public	NOUN
ijtc-1533	295	19	,	,	PUNCT
ijtc-1533	295	20	whose	whose	DET
ijtc-1533	295	21	public	public	ADJ
ijtc-1533	295	22	funds	fund	NOUN
ijtc-1533	295	23	are	be	AUX
ijtc-1533	295	24	used	use	VERB
ijtc-1533	295	25	to	to	PART
ijtc-1533	295	26	invest	invest	VERB
ijtc-1533	295	27	in	in	ADP
ijtc-1533	295	28	these	these	DET
ijtc-1533	295	29	soes	soe	NOUN
ijtc-1533	295	30	.	.	PUNCT
ijtc-1533	296	1	to	to	ADP
ijtc-1533	296	2	some	some	DET
ijtc-1533	296	3	extent	extent	NOUN
ijtc-1533	296	4	and	and	CCONJ
ijtc-1533	296	5	perspective	perspective	NOUN
ijtc-1533	296	6	,	,	PUNCT
ijtc-1533	296	7	the	the	DET
ijtc-1533	296	8	use	use	NOUN
ijtc-1533	296	9	of	of	ADP
ijtc-1533	296	10	impression	impression	NOUN
ijtc-1533	296	11	management	management	NOUN
ijtc-1533	296	12	could	could	AUX
ijtc-1533	296	13	be	be	AUX
ijtc-1533	296	14	to	to	PART
ijtc-1533	296	15	maintain	maintain	VERB
ijtc-1533	296	16	trust	trust	NOUN
ijtc-1533	296	17	and	and	CCONJ
ijtc-1533	296	18	a	a	DET
ijtc-1533	296	19	positive	positive	ADJ
ijtc-1533	296	20	image	image	NOUN
ijtc-1533	296	21	,	,	PUNCT
ijtc-1533	296	22	especially	especially	ADV
ijtc-1533	296	23	the	the	DET
ijtc-1533	296	24	careful	careful	ADJ
ijtc-1533	296	25	selection	selection	NOUN
ijtc-1533	296	26	of	of	ADP
ijtc-1533	296	27	positive	positive	ADJ
ijtc-1533	296	28	sentiment	sentiment	NOUN
ijtc-1533	296	29	(	(	PUNCT
ijtc-1533	296	30	mgoyana	mgoyana	PROPN
ijtc-1533	296	31	&	&	CCONJ
ijtc-1533	296	32	phesa	phesa	PROPN
ijtc-1533	296	33	,	,	PUNCT
ijtc-1533	296	34	2023	2023	NUM
ijtc-1533	296	35	)	)	PUNCT
ijtc-1533	296	36	.	.	PUNCT
ijtc-1533	297	1	conclusion	conclusion	NOUN
ijtc-1533	297	2	the	the	DET
ijtc-1533	297	3	primary	primary	ADJ
ijtc-1533	297	4	aim	aim	NOUN
ijtc-1533	297	5	of	of	ADP
ijtc-1533	297	6	this	this	DET
ijtc-1533	297	7	study	study	NOUN
ijtc-1533	297	8	was	be	AUX
ijtc-1533	297	9	to	to	PART
ijtc-1533	297	10	investigate	investigate	VERB
ijtc-1533	297	11	whether	whether	SCONJ
ijtc-1533	297	12	impression	impression	NOUN
ijtc-1533	297	13	management	management	NOUN
ijtc-1533	297	14	strategies	strategy	NOUN
ijtc-1533	297	15	are	be	AUX
ijtc-1533	297	16	present	present	ADJ
ijtc-1533	297	17	in	in	ADP
ijtc-1533	297	18	the	the	DET
ijtc-1533	297	19	chairperson	chairperson	NOUN
ijtc-1533	297	20	’s	’s	PART
ijtc-1533	297	21	reports	report	NOUN
ijtc-1533	297	22	of	of	ADP
ijtc-1533	297	23	south	south	ADJ
ijtc-1533	297	24	african	african	ADJ
ijtc-1533	297	25	state	state	NOUN
ijtc-1533	297	26	-	-	PUNCT
ijtc-1533	297	27	owned	own	VERB
ijtc-1533	297	28	enterprises	enterprise	NOUN
ijtc-1533	297	29	(	(	PUNCT
ijtc-1533	297	30	soes	soe	NOUN
ijtc-1533	297	31	)	)	PUNCT
ijtc-1533	297	32	through	through	ADP
ijtc-1533	297	33	textual	textual	ADJ
ijtc-1533	297	34	characteristics	characteristic	NOUN
ijtc-1533	297	35	in	in	ADP
ijtc-1533	297	36	their	their	PRON
ijtc-1533	297	37	annual	annual	ADJ
ijtc-1533	297	38	reports	report	NOUN
ijtc-1533	297	39	.	.	PUNCT
ijtc-1533	298	1	the	the	DET
ijtc-1533	298	2	study	study	NOUN
ijtc-1533	298	3	analyzed	analyze	VERB
ijtc-1533	298	4	18	18	NUM
ijtc-1533	298	5	yearly	yearly	ADJ
ijtc-1533	298	6	reports	report	NOUN
ijtc-1533	298	7	from	from	ADP
ijtc-1533	298	8	soes	soe	NOUN
ijtc-1533	298	9	that	that	PRON
ijtc-1533	298	10	were	be	AUX
ijtc-1533	298	11	readily	readily	ADV
ijtc-1533	298	12	available	available	ADJ
ijtc-1533	298	13	on	on	ADP
ijtc-1533	298	14	their	their	PRON
ijtc-1533	298	15	respective	respective	ADJ
ijtc-1533	298	16	websites	website	NOUN
ijtc-1533	298	17	.	.	PUNCT
ijtc-1533	299	1	the	the	DET
ijtc-1533	299	2	results	result	NOUN
ijtc-1533	299	3	show	show	VERB
ijtc-1533	299	4	that	that	SCONJ
ijtc-1533	299	5	the	the	DET
ijtc-1533	299	6	length	length	NOUN
ijtc-1533	299	7	of	of	ADP
ijtc-1533	299	8	the	the	DET
ijtc-1533	299	9	chairperson	chairperson	NOUN
ijtc-1533	299	10	’s	’s	PART
ijtc-1533	299	11	report	report	NOUN
ijtc-1533	299	12	is	be	AUX
ijtc-1533	299	13	one	one	NUM
ijtc-1533	299	14	of	of	ADP
ijtc-1533	299	15	the	the	DET
ijtc-1533	299	16	impression	impression	NOUN
ijtc-1533	299	17	management	management	NOUN
ijtc-1533	299	18	strategies	strategy	NOUN
ijtc-1533	299	19	used	use	VERB
ijtc-1533	299	20	by	by	ADP
ijtc-1533	299	21	soes	soe	NOUN
ijtc-1533	299	22	.	.	PUNCT
ijtc-1533	300	1	although	although	SCONJ
ijtc-1533	300	2	profitable	profitable	ADJ
ijtc-1533	300	3	soes	soe	NOUN
ijtc-1533	300	4	had	have	VERB
ijtc-1533	300	5	longer	long	ADJ
ijtc-1533	300	6	reports	report	NOUN
ijtc-1533	300	7	and	and	CCONJ
ijtc-1533	300	8	a	a	DET
ijtc-1533	300	9	higher	high	ADJ
ijtc-1533	300	10	average	average	ADJ
ijtc-1533	300	11	word	word	NOUN
ijtc-1533	300	12	count	count	NOUN
ijtc-1533	300	13	than	than	ADP
ijtc-1533	300	14	non	non	ADJ
ijtc-1533	300	15	-	-	ADJ
ijtc-1533	300	16	profitable	profitable	ADJ
ijtc-1533	300	17	soes	soe	NOUN
ijtc-1533	300	18	,	,	PUNCT
ijtc-1533	300	19	the	the	DET
ijtc-1533	300	20	analysis	analysis	NOUN
ijtc-1533	300	21	revealed	reveal	VERB
ijtc-1533	300	22	no	no	DET
ijtc-1533	300	23	significant	significant	ADJ
ijtc-1533	300	24	difference	difference	NOUN
ijtc-1533	300	25	in	in	ADP
ijtc-1533	300	26	the	the	DET
ijtc-1533	300	27	length	length	NOUN
ijtc-1533	300	28	of	of	ADP
ijtc-1533	300	29	the	the	DET
ijtc-1533	300	30	chairperson	chairperson	NOUN
ijtc-1533	300	31	’s	’s	PART
ijtc-1533	300	32	reports	report	NOUN
ijtc-1533	300	33	between	between	ADP
ijtc-1533	300	34	the	the	DET
ijtc-1533	300	35	two	two	NUM
ijtc-1533	300	36	groups	group	NOUN
ijtc-1533	300	37	.	.	PUNCT
ijtc-1533	301	1	consequently	consequently	ADV
ijtc-1533	301	2	,	,	PUNCT
ijtc-1533	301	3	the	the	DET
ijtc-1533	301	4	hypothesis	hypothesis	NOUN
ijtc-1533	301	5	that	that	PRON
ijtc-1533	301	6	the	the	DET
ijtc-1533	301	7	length	length	NOUN
ijtc-1533	301	8	of	of	ADP
ijtc-1533	301	9	the	the	DET
ijtc-1533	301	10	chairperson	chairperson	NOUN
ijtc-1533	301	11	’s	’s	PART
ijtc-1533	301	12	report	report	NOUN
ijtc-1533	301	13	would	would	AUX
ijtc-1533	301	14	be	be	AUX
ijtc-1533	301	15	similar	similar	ADJ
ijtc-1533	301	16	for	for	SCONJ
ijtc-1533	301	17	both	both	CCONJ
ijtc-1533	301	18	profitable	profitable	ADJ
ijtc-1533	301	19	and	and	CCONJ
ijtc-1533	301	20	non	non	ADJ
ijtc-1533	301	21	-	-	ADJ
ijtc-1533	301	22	profitable	profitable	ADJ
ijtc-1533	301	23	soes	soe	NOUN
ijtc-1533	301	24	was	be	AUX
ijtc-1533	301	25	accepted	accept	VERB
ijtc-1533	301	26	.	.	PUNCT
ijtc-1533	302	1	a	a	DET
ijtc-1533	302	2	positive	positive	ADJ
ijtc-1533	302	3	disclosure	disclosure	NOUN
ijtc-1533	302	4	tone	tone	NOUN
ijtc-1533	302	5	also	also	ADV
ijtc-1533	302	6	emerged	emerge	VERB
ijtc-1533	302	7	as	as	ADP
ijtc-1533	302	8	another	another	DET
ijtc-1533	302	9	strategy	strategy	NOUN
ijtc-1533	302	10	for	for	ADP
ijtc-1533	302	11	managing	manage	VERB
ijtc-1533	302	12	how	how	SCONJ
ijtc-1533	302	13	stakeholders	stakeholder	NOUN
ijtc-1533	302	14	perceive	perceive	VERB
ijtc-1533	302	15	the	the	DET
ijtc-1533	302	16	information	information	NOUN
ijtc-1533	302	17	in	in	ADP
ijtc-1533	302	18	the	the	DET
ijtc-1533	302	19	chairperson	chairperson	NOUN
ijtc-1533	302	20	’s	’s	PART
ijtc-1533	302	21	report	report	NOUN
ijtc-1533	302	22	.	.	PUNCT
ijtc-1533	303	1	the	the	DET
ijtc-1533	303	2	study	study	NOUN
ijtc-1533	303	3	confirmed	confirm	VERB
ijtc-1533	303	4	that	that	SCONJ
ijtc-1533	303	5	profitable	profitable	ADJ
ijtc-1533	303	6	and	and	CCONJ
ijtc-1533	303	7	non	non	ADJ
ijtc-1533	303	8	-	-	ADJ
ijtc-1533	303	9	profitable	profitable	ADJ
ijtc-1533	303	10	soes	soe	NOUN
ijtc-1533	303	11	used	use	VERB
ijtc-1533	303	12	the	the	DET
ijtc-1533	303	13	same	same	ADJ
ijtc-1533	303	14	percentage	percentage	NOUN
ijtc-1533	303	15	of	of	ADP
ijtc-1533	303	16	positive	positive	ADJ
ijtc-1533	303	17	sentiment	sentiment	NOUN
ijtc-1533	303	18	.	.	PUNCT
ijtc-1533	304	1	the	the	DET
ijtc-1533	304	2	mann	mann	PROPN
ijtc-1533	304	3	-	-	PUNCT
ijtc-1533	304	4	whitney	whitney	PROPN
ijtc-1533	304	5	test	test	NOUN
ijtc-1533	304	6	further	far	ADV
ijtc-1533	304	7	confirmed	confirm	VERB
ijtc-1533	304	8	no	no	DET
ijtc-1533	304	9	significant	significant	ADJ
ijtc-1533	304	10	difference	difference	NOUN
ijtc-1533	304	11	in	in	ADP
ijtc-1533	304	12	the	the	DET
ijtc-1533	304	13	tone	tone	NOUN
ijtc-1533	304	14	used	use	VERB
ijtc-1533	304	15	by	by	ADP
ijtc-1533	304	16	both	both	DET
ijtc-1533	304	17	groups	group	NOUN
ijtc-1533	304	18	,	,	PUNCT
ijtc-1533	304	19	resulting	result	VERB
ijtc-1533	304	20	in	in	ADP
ijtc-1533	304	21	the	the	DET
ijtc-1533	304	22	acceptance	acceptance	NOUN
ijtc-1533	304	23	of	of	ADP
ijtc-1533	304	24	the	the	DET
ijtc-1533	304	25	hypothesis	hypothesis	NOUN
ijtc-1533	304	26	.	.	PUNCT
ijtc-1533	305	1	regarding	regard	VERB
ijtc-1533	305	2	personal	personal	ADJ
ijtc-1533	305	3	reference	reference	NOUN
ijtc-1533	305	4	words	word	NOUN
ijtc-1533	305	5	,	,	PUNCT
ijtc-1533	305	6	profitable	profitable	ADJ
ijtc-1533	305	7	soes	soe	NOUN
ijtc-1533	305	8	used	use	VERB
ijtc-1533	305	9	more	more	ADJ
ijtc-1533	305	10	personal	personal	ADJ
ijtc-1533	305	11	references	reference	NOUN
ijtc-1533	305	12	than	than	ADP
ijtc-1533	305	13	non	non	ADJ
ijtc-1533	305	14	-	-	ADJ
ijtc-1533	305	15	profitable	profitable	ADJ
ijtc-1533	305	16	ones	one	NOUN
ijtc-1533	305	17	.	.	PUNCT
ijtc-1533	306	1	however	however	ADV
ijtc-1533	306	2	,	,	PUNCT
ijtc-1533	306	3	the	the	DET
ijtc-1533	306	4	difference	difference	NOUN
ijtc-1533	306	5	was	be	AUX
ijtc-1533	306	6	not	not	PART
ijtc-1533	306	7	statistically	statistically	ADV
ijtc-1533	306	8	significant	significant	ADJ
ijtc-1533	306	9	,	,	PUNCT
ijtc-1533	306	10	leading	lead	VERB
ijtc-1533	306	11	to	to	ADP
ijtc-1533	306	12	the	the	DET
ijtc-1533	306	13	acceptance	acceptance	NOUN
ijtc-1533	306	14	of	of	ADP
ijtc-1533	306	15	the	the	DET
ijtc-1533	306	16	hypothesis	hypothesis	NOUN
ijtc-1533	306	17	that	that	PRON
ijtc-1533	306	18	the	the	DET
ijtc-1533	306	19	use	use	NOUN
ijtc-1533	306	20	of	of	ADP
ijtc-1533	306	21	personal	personal	ADJ
ijtc-1533	306	22	references	reference	NOUN
ijtc-1533	306	23	would	would	AUX
ijtc-1533	306	24	be	be	AUX
ijtc-1533	306	25	similar	similar	ADJ
ijtc-1533	306	26	for	for	ADP
ijtc-1533	306	27	both	both	DET
ijtc-1533	306	28	groups	group	NOUN
ijtc-1533	306	29	.	.	PUNCT
ijtc-1533	307	1	finally	finally	ADV
ijtc-1533	307	2	,	,	PUNCT
ijtc-1533	307	3	passive	passive	ADJ
ijtc-1533	307	4	language	language	NOUN
ijtc-1533	307	5	was	be	AUX
ijtc-1533	307	6	used	use	VERB
ijtc-1533	307	7	in	in	ADP
ijtc-1533	307	8	both	both	DET
ijtc-1533	307	9	groups	group	NOUN
ijtc-1533	307	10	,	,	PUNCT
ijtc-1533	307	11	with	with	ADP
ijtc-1533	307	12	non	non	ADJ
ijtc-1533	307	13	-	-	ADJ
ijtc-1533	307	14	profitable	profitable	ADJ
ijtc-1533	307	15	soes	soe	NOUN
ijtc-1533	307	16	using	use	VERB
ijtc-1533	307	17	slightly	slightly	ADV
ijtc-1533	307	18	more	more	ADV
ijtc-1533	307	19	passive	passive	ADJ
ijtc-1533	307	20	language	language	NOUN
ijtc-1533	307	21	.	.	PUNCT
ijtc-1533	308	1	however	however	ADV
ijtc-1533	308	2	,	,	PUNCT
ijtc-1533	308	3	this	this	DET
ijtc-1533	308	4	difference	difference	NOUN
ijtc-1533	308	5	was	be	AUX
ijtc-1533	308	6	not	not	PART
ijtc-1533	308	7	significant	significant	ADJ
ijtc-1533	308	8	,	,	PUNCT
ijtc-1533	308	9	and	and	CCONJ
ijtc-1533	308	10	the	the	DET
ijtc-1533	308	11	hypothesis	hypothesis	NOUN
ijtc-1533	308	12	was	be	AUX
ijtc-1533	308	13	accepted	accept	VERB
ijtc-1533	308	14	.	.	PUNCT
ijtc-1533	309	1	the	the	DET
ijtc-1533	309	2	study	study	NOUN
ijtc-1533	309	3	recommends	recommend	VERB
ijtc-1533	309	4	that	that	SCONJ
ijtc-1533	309	5	the	the	DET
ijtc-1533	309	6	national	national	PROPN
ijtc-1533	309	7	assembly	assembly	NOUN
ijtc-1533	309	8	consider	consider	VERB
ijtc-1533	309	9	introducing	introduce	VERB
ijtc-1533	309	10	policies	policy	NOUN
ijtc-1533	309	11	that	that	PRON
ijtc-1533	309	12	encourage	encourage	VERB
ijtc-1533	309	13	other	other	ADJ
ijtc-1533	309	14	institutions	institution	NOUN
ijtc-1533	309	15	,	,	PUNCT
ijtc-1533	309	16	such	such	ADJ
ijtc-1533	309	17	as	as	ADP
ijtc-1533	309	18	chapter	chapter	NOUN
ijtc-1533	309	19	nine	nine	NUM
ijtc-1533	309	20	bodies	body	NOUN
ijtc-1533	309	21	,	,	PUNCT
ijtc-1533	309	22	to	to	PART
ijtc-1533	309	23	assure	assure	VERB
ijtc-1533	309	24	the	the	DET
ijtc-1533	309	25	reliability	reliability	NOUN
ijtc-1533	309	26	and	and	CCONJ
ijtc-1533	309	27	credibility	credibility	NOUN
ijtc-1533	309	28	of	of	ADP
ijtc-1533	309	29	voluntary	voluntary	ADJ
ijtc-1533	309	30	narrative	narrative	NOUN
ijtc-1533	309	31	disclosures	disclosure	NOUN
ijtc-1533	309	32	.	.	PUNCT
ijtc-1533	310	1	this	this	PRON
ijtc-1533	310	2	may	may	AUX
ijtc-1533	310	3	help	help	VERB
ijtc-1533	310	4	reduce	reduce	VERB
ijtc-1533	310	5	the	the	DET
ijtc-1533	310	6	use	use	NOUN
ijtc-1533	310	7	of	of	ADP
ijtc-1533	310	8	impression	impression	NOUN
ijtc-1533	310	9	management	management	NOUN
ijtc-1533	310	10	tactics	tactic	NOUN
ijtc-1533	310	11	in	in	ADP
ijtc-1533	310	12	chairperson	chairperson	NOUN
ijtc-1533	310	13	’s	’s	PART
ijtc-1533	310	14	reports	report	NOUN
ijtc-1533	310	15	of	of	ADP
ijtc-1533	310	16	south	south	ADJ
ijtc-1533	310	17	african	african	ADJ
ijtc-1533	310	18	soes	soe	NOUN
ijtc-1533	310	19	.	.	PUNCT
ijtc-1533	311	1	while	while	SCONJ
ijtc-1533	311	2	this	this	DET
ijtc-1533	311	3	study	study	NOUN
ijtc-1533	311	4	identified	identify	VERB
ijtc-1533	311	5	and	and	CCONJ
ijtc-1533	311	6	analyzed	analyze	VERB
ijtc-1533	311	7	impression	impression	NOUN
ijtc-1533	311	8	management	management	NOUN
ijtc-1533	311	9	strategies	strategy	NOUN
ijtc-1533	311	10	,	,	PUNCT
ijtc-1533	311	11	it	it	PRON
ijtc-1533	311	12	did	do	AUX
ijtc-1533	311	13	not	not	PART
ijtc-1533	311	14	explore	explore	VERB
ijtc-1533	311	15	measures	measure	NOUN
ijtc-1533	311	16	to	to	PART
ijtc-1533	311	17	mitigate	mitigate	VERB
ijtc-1533	311	18	such	such	ADJ
ijtc-1533	311	19	practices	practice	NOUN
ijtc-1533	311	20	.	.	PUNCT
ijtc-1533	312	1	future	future	ADJ
ijtc-1533	312	2	research	research	NOUN
ijtc-1533	312	3	could	could	AUX
ijtc-1533	312	4	focus	focus	VERB
ijtc-1533	312	5	on	on	ADP
ijtc-1533	312	6	identifying	identify	VERB
ijtc-1533	312	7	and	and	CCONJ
ijtc-1533	312	8	implementing	implement	VERB
ijtc-1533	312	9	measures	measure	NOUN
ijtc-1533	312	10	to	to	PART
ijtc-1533	312	11	limit	limit	VERB
ijtc-1533	312	12	the	the	DET
ijtc-1533	312	13	extent	extent	NOUN
ijtc-1533	312	14	of	of	ADP
ijtc-1533	312	15	impression	impression	NOUN
ijtc-1533	312	16	management	management	NOUN
ijtc-1533	312	17	in	in	ADP
ijtc-1533	312	18	the	the	DET
ijtc-1533	312	19	chairperson	chairperson	NOUN
ijtc-1533	312	20	’s	’s	PART
ijtc-1533	312	21	reports	report	NOUN
ijtc-1533	312	22	of	of	ADP
ijtc-1533	312	23	south	south	ADJ
ijtc-1533	312	24	african	african	ADJ
ijtc-1533	312	25	soes	soe	NOUN
ijtc-1533	312	26	.	.	PUNCT
ijtc-1533	313	1	we	we	PRON
ijtc-1533	313	2	need	need	VERB
ijtc-1533	313	3	to	to	PART
ijtc-1533	313	4	explain	explain	VERB
ijtc-1533	313	5	how	how	SCONJ
ijtc-1533	313	6	the	the	DET
ijtc-1533	313	7	findings	finding	NOUN
ijtc-1533	313	8	are	be	AUX
ijtc-1533	313	9	connected	connect	VERB
ijtc-1533	313	10	to	to	ADP
ijtc-1533	313	11	the	the	DET
ijtc-1533	313	12	signalling	signal	VERB
ijtc-1533	313	13	theory	theory	NOUN
ijtc-1533	313	14	or	or	CCONJ
ijtc-1533	313	15	how	how	SCONJ
ijtc-1533	313	16	the	the	DET
ijtc-1533	313	17	signalling	signal	VERB
ijtc-1533	313	18	theory	theory	NOUN
ijtc-1533	313	19	is	be	AUX
ijtc-1533	313	20	connected	connect	VERB
ijtc-1533	313	21	.	.	PUNCT
ijtc-1533	314	1	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	PROPN
ijtc-1533	314	2	impression	impression	NOUN
ijtc-1533	314	3	management	management	NOUN
ijtc-1533	314	4	analysis	analysis	NOUN
ijtc-1533	314	5	in	in	ADP
ijtc-1533	314	6	south	south	PROPN
ijtc-1533	314	7	african	african	PROPN
ijtc-1533	314	8	soe	soe	PROPN
ijtc-1533	314	9	’s	’s	PART
ijtc-1533	314	10	(	(	PUNCT
ijtc-1533	314	11	state	state	NOUN
ijtc-1533	314	12	in	in	ADP
ijtc-1533	314	13	full	full	ADJ
ijtc-1533	314	14	for	for	ADP
ijtc-1533	314	15	the	the	DET
ijtc-1533	314	16	first	first	ADJ
ijtc-1533	314	17	time	time	NOUN
ijtc-1533	314	18	)	)	PUNCT
ijtc-1533	314	19	annual	annual	ADJ
ijtc-1533	314	20	reports	report	NOUN
ijtc-1533	314	21	:	:	PUNCT
ijtc-1533	314	22	a	a	DET
ijtc-1533	314	23	signaling	signal	VERB
ijtc-1533	314	24	theory	theory	NOUN
ijtc-1533	314	25	approach	approach	NOUN
ijtc-1533	314	26	ngcizela	ngcizela	ADP
ijtc-1533	314	27	,	,	PUNCT
ijtc-1533	314	28	phesa	phesa	NOUN
ijtc-1533	314	29	,	,	PUNCT
ijtc-1533	314	30	and	and	CCONJ
ijtc-1533	314	31	arulanandam	arulanandam	NOUN
ijtc-1533	314	32	823	823	NUM
ijtc-1533	314	33	|	|	NOUN
ijtc-1533	314	34	ilomata	ilomata	PROPN
ijtc-1533	314	35	international	international	ADJ
ijtc-1533	314	36	journal	journal	NOUN
ijtc-1533	314	37	of	of	ADP
ijtc-1533	314	38	tax	tax	PROPN
ijtc-1533	314	39	&	&	CCONJ
ijtc-1533	314	40	accounting	accounting	PROPN
ijtc-1533	314	41	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1533	314	42	reference	reference	NOUN
ijtc-1533	314	43	adams	adams	PROPN
ijtc-1533	314	44	,	,	PUNCT
ijtc-1533	314	45	s.	s.	PROPN
ijtc-1533	314	46	,	,	PUNCT
ijtc-1533	314	47	&	&	CCONJ
ijtc-1533	314	48	simnett	simnett	PROPN
ijtc-1533	314	49	,	,	PUNCT
ijtc-1533	314	50	r.	r.	PROPN
ijtc-1533	314	51	(	(	PUNCT
ijtc-1533	314	52	2011	2011	NUM
ijtc-1533	314	53	)	)	PUNCT
ijtc-1533	314	54	.	.	PUNCT
ijtc-1533	315	1	integrated	integrate	VERB
ijtc-1533	315	2	reporting	reporting	NOUN
ijtc-1533	315	3	:	:	PUNCT
ijtc-1533	315	4	an	an	DET
ijtc-1533	315	5	opportunity	opportunity	NOUN
ijtc-1533	315	6	for	for	ADP
ijtc-1533	315	7	australia	australia	PROPN
ijtc-1533	315	8	's	's	PART
ijtc-1533	315	9	not	not	PART
ijtc-1533	315	10	-	-	PUNCT
ijtc-1533	315	11	forprofit	forprofit	NOUN
ijtc-1533	315	12	sector	sector	NOUN
ijtc-1533	315	13	.	.	PUNCT
ijtc-1533	316	1	australian	australian	ADJ
ijtc-1533	316	2	accounting	accounting	NOUN
ijtc-1533	316	3	review	review	NOUN
ijtc-1533	316	4	,	,	PUNCT
ijtc-1533	316	5	21(3	21(3	NUM
ijtc-1533	316	6	)	)	PUNCT
ijtc-1533	316	7	,	,	PUNCT
ijtc-1533	316	8	292	292	NUM
ijtc-1533	316	9	-	-	SYM
ijtc-1533	316	10	301	301	NUM
ijtc-1533	316	11	.	.	PUNCT
ijtc-1533	317	1	agsa	agsa	NOUN
ijtc-1533	317	2	,	,	PUNCT
ijtc-1533	317	3	a.	a.	PROPN
ijtc-1533	317	4	g.	g.	PROPN
ijtc-1533	317	5	s.	s.	PROPN
ijtc-1533	317	6	a.-	a.-	PROPN
ijtc-1533	317	7	.	.	PUNCT
ijtc-1533	318	1	(	(	PUNCT
ijtc-1533	318	2	2022	2022	NUM
ijtc-1533	318	3	)	)	PUNCT
ijtc-1533	318	4	.	.	PUNCT
ijtc-1533	319	1	<	<	X
ijtc-1533	319	2	2021	2021	NUM
ijtc-1533	319	3	-	-	SYM
ijtc-1533	319	4	22	22	NUM
ijtc-1533	319	5	pfma	pfma	NOUN
ijtc-1533	319	6	general	general	ADJ
ijtc-1533	319	7	report	report	NOUN
ijtc-1533	319	8	(	(	PUNCT
ijtc-1533	319	9	print	print	NOUN
ijtc-1533	319	10	)	)	PUNCT
ijtc-1533	319	11	final.pdf	final.pdf	X
ijtc-1533	319	12	>	>	X
ijtc-1533	319	13	.	.	PUNCT
ijtc-1533	320	1	https://www.agsa.co.za/reporting/pfmareports/pfma2021-22.aspx	https://www.agsa.co.za/reporting/pfmareports/pfma2021-22.aspx	NOUN
ijtc-1533	320	2	ali	ali	PROPN
ijtc-1533	320	3	,	,	PUNCT
ijtc-1533	320	4	i.	i.	PROPN
ijtc-1533	320	5	,	,	PUNCT
ijtc-1533	320	6	lodhia	lodhia	PROPN
ijtc-1533	320	7	,	,	PUNCT
ijtc-1533	320	8	s.	s.	PROPN
ijtc-1533	320	9	,	,	PUNCT
ijtc-1533	320	10	&	&	CCONJ
ijtc-1533	320	11	narayan	narayan	PROPN
ijtc-1533	320	12	,	,	PUNCT
ijtc-1533	320	13	a.	a.	PROPN
ijtc-1533	320	14	k.	k.	PROPN
ijtc-1533	320	15	(	(	PUNCT
ijtc-1533	320	16	2021	2021	NUM
ijtc-1533	320	17	)	)	PUNCT
ijtc-1533	320	18	.	.	PUNCT
ijtc-1533	321	1	value	value	NOUN
ijtc-1533	321	2	creation	creation	NOUN
ijtc-1533	321	3	attempts	attempt	NOUN
ijtc-1533	321	4	via	via	ADP
ijtc-1533	321	5	photographs	photograph	NOUN
ijtc-1533	321	6	in	in	ADP
ijtc-1533	321	7	sustainability	sustainability	NOUN
ijtc-1533	321	8	reporting	reporting	NOUN
ijtc-1533	321	9	:	:	PUNCT
ijtc-1533	321	10	a	a	DET
ijtc-1533	321	11	legitimacy	legitimacy	NOUN
ijtc-1533	321	12	theory	theory	NOUN
ijtc-1533	321	13	perspective	perspective	NOUN
ijtc-1533	321	14	.	.	PUNCT
ijtc-1533	322	1	meditari	meditari	ADJ
ijtc-1533	322	2	accountancy	accountancy	NOUN
ijtc-1533	322	3	research	research	NOUN
ijtc-1533	322	4	,	,	PUNCT
ijtc-1533	322	5	29(2	29(2	NUM
ijtc-1533	322	6	)	)	PUNCT
ijtc-1533	322	7	,	,	PUNCT
ijtc-1533	322	8	247	247	NUM
ijtc-1533	322	9	-	-	SYM
ijtc-1533	322	10	263	263	NUM
ijtc-1533	322	11	.	.	PUNCT
ijtc-1533	323	1	atkins	atkins	PROPN
ijtc-1533	323	2	,	,	PUNCT
ijtc-1533	323	3	j.	j.	PROPN
ijtc-1533	323	4	,	,	PUNCT
ijtc-1533	323	5	&	&	CCONJ
ijtc-1533	323	6	maroun	maroun	PROPN
ijtc-1533	323	7	,	,	PUNCT
ijtc-1533	323	8	w.	w.	PROPN
ijtc-1533	323	9	(	(	PUNCT
ijtc-1533	323	10	2015	2015	NUM
ijtc-1533	323	11	)	)	PUNCT
ijtc-1533	323	12	.	.	PUNCT
ijtc-1533	324	1	integrated	integrate	VERB
ijtc-1533	324	2	reporting	reporting	NOUN
ijtc-1533	324	3	in	in	ADP
ijtc-1533	324	4	south	south	PROPN
ijtc-1533	324	5	africa	africa	PROPN
ijtc-1533	324	6	in	in	ADP
ijtc-1533	324	7	2012	2012	NUM
ijtc-1533	324	8	:	:	PUNCT
ijtc-1533	324	9	perspectives	perspective	NOUN
ijtc-1533	324	10	from	from	ADP
ijtc-1533	324	11	south	south	ADJ
ijtc-1533	324	12	african	african	ADJ
ijtc-1533	324	13	institutional	institutional	ADJ
ijtc-1533	324	14	investors	investor	NOUN
ijtc-1533	324	15	.	.	PUNCT
ijtc-1533	325	1	meditari	meditari	ADJ
ijtc-1533	325	2	accountancy	accountancy	NOUN
ijtc-1533	325	3	research	research	NOUN
ijtc-1533	325	4	,	,	PUNCT
ijtc-1533	325	5	23(2	23(2	NOUN
ijtc-1533	325	6	)	)	PUNCT
ijtc-1533	325	7	,	,	PUNCT
ijtc-1533	325	8	197	197	NUM
ijtc-1533	325	9	-	-	SYM
ijtc-1533	325	10	221	221	NUM
ijtc-1533	325	11	.	.	PUNCT
ijtc-1533	326	1	bae	bae	PROPN
ijtc-1533	326	2	,	,	PUNCT
ijtc-1533	326	3	s.	s.	PROPN
ijtc-1533	326	4	m.	m.	PROPN
ijtc-1533	326	5	,	,	PUNCT
ijtc-1533	326	6	masud	masud	PROPN
ijtc-1533	326	7	,	,	PUNCT
ijtc-1533	326	8	m.	m.	NOUN
ijtc-1533	326	9	a.	a.	PROPN
ijtc-1533	326	10	k.	k.	PROPN
ijtc-1533	326	11	,	,	PUNCT
ijtc-1533	326	12	&	&	CCONJ
ijtc-1533	326	13	kim	kim	PROPN
ijtc-1533	326	14	,	,	PUNCT
ijtc-1533	326	15	j.	j.	PROPN
ijtc-1533	326	16	d.	d.	PROPN
ijtc-1533	326	17	(	(	PUNCT
ijtc-1533	326	18	2018	2018	NUM
ijtc-1533	326	19	)	)	PUNCT
ijtc-1533	326	20	.	.	PUNCT
ijtc-1533	327	1	a	a	DET
ijtc-1533	327	2	cross	cross	ADJ
ijtc-1533	327	3	-	-	ADJ
ijtc-1533	327	4	country	country	ADJ
ijtc-1533	327	5	investigation	investigation	NOUN
ijtc-1533	327	6	of	of	ADP
ijtc-1533	327	7	corporate	corporate	ADJ
ijtc-1533	327	8	governance	governance	NOUN
ijtc-1533	327	9	and	and	CCONJ
ijtc-1533	327	10	corporate	corporate	ADJ
ijtc-1533	327	11	sustainability	sustainability	NOUN
ijtc-1533	327	12	disclosure	disclosure	NOUN
ijtc-1533	327	13	:	:	PUNCT
ijtc-1533	327	14	a	a	DET
ijtc-1533	327	15	signaling	signal	VERB
ijtc-1533	327	16	theory	theory	NOUN
ijtc-1533	327	17	perspective	perspective	NOUN
ijtc-1533	327	18	.	.	PUNCT
ijtc-1533	328	1	sustainability	sustainability	NOUN
ijtc-1533	328	2	,	,	PUNCT
ijtc-1533	328	3	10(8	10(8	NOUN
ijtc-1533	328	4	)	)	PUNCT
ijtc-1533	328	5	,	,	PUNCT
ijtc-1533	328	6	2611	2611	NUM
ijtc-1533	328	7	.	.	PUNCT
ijtc-1533	329	1	bozzolan	bozzolan	PROPN
ijtc-1533	329	2	,	,	PUNCT
ijtc-1533	329	3	s.	s.	PROPN
ijtc-1533	329	4	,	,	PUNCT
ijtc-1533	329	5	cho	cho	PROPN
ijtc-1533	329	6	,	,	PUNCT
ijtc-1533	329	7	c.	c.	PROPN
ijtc-1533	329	8	h.	h.	PROPN
ijtc-1533	329	9	,	,	PUNCT
ijtc-1533	329	10	&	&	CCONJ
ijtc-1533	329	11	michelon	michelon	PROPN
ijtc-1533	329	12	,	,	PUNCT
ijtc-1533	329	13	g.	g.	PROPN
ijtc-1533	329	14	(	(	PUNCT
ijtc-1533	329	15	2015	2015	NUM
ijtc-1533	329	16	)	)	PUNCT
ijtc-1533	329	17	.	.	PUNCT
ijtc-1533	330	1	impression	impression	NOUN
ijtc-1533	330	2	management	management	NOUN
ijtc-1533	330	3	and	and	CCONJ
ijtc-1533	330	4	organizational	organizational	ADJ
ijtc-1533	330	5	audiences	audience	NOUN
ijtc-1533	330	6	:	:	PUNCT
ijtc-1533	330	7	the	the	DET
ijtc-1533	330	8	fiat	fiat	PROPN
ijtc-1533	330	9	group	group	NOUN
ijtc-1533	330	10	case	case	NOUN
ijtc-1533	330	11	.	.	PUNCT
ijtc-1533	331	1	journal	journal	PROPN
ijtc-1533	331	2	of	of	ADP
ijtc-1533	331	3	business	business	NOUN
ijtc-1533	331	4	ethics	ethic	NOUN
ijtc-1533	331	5	,	,	PUNCT
ijtc-1533	331	6	126	126	NUM
ijtc-1533	331	7	,	,	PUNCT
ijtc-1533	331	8	143	143	NUM
ijtc-1533	331	9	-	-	SYM
ijtc-1533	331	10	165	165	NUM
ijtc-1533	331	11	.	.	PUNCT
ijtc-1533	332	1	brennan	brennan	PROPN
ijtc-1533	332	2	,	,	PUNCT
ijtc-1533	332	3	n.	n.	PROPN
ijtc-1533	332	4	m.	m.	NOUN
ijtc-1533	332	5	,	,	PUNCT
ijtc-1533	332	6	guillamon	guillamon	ADJ
ijtc-1533	332	7	-	-	PUNCT
ijtc-1533	332	8	saorin	saorin	NOUN
ijtc-1533	332	9	,	,	PUNCT
ijtc-1533	332	10	e.	e.	PROPN
ijtc-1533	332	11	,	,	PUNCT
ijtc-1533	332	12	&	&	CCONJ
ijtc-1533	332	13	pierce	pierce	PROPN
ijtc-1533	332	14	,	,	PUNCT
ijtc-1533	332	15	a.	a.	PROPN
ijtc-1533	332	16	(	(	PUNCT
ijtc-1533	332	17	2009	2009	NUM
ijtc-1533	332	18	)	)	PUNCT
ijtc-1533	332	19	.	.	PUNCT
ijtc-1533	333	1	methodological	methodological	ADJ
ijtc-1533	333	2	insights	insight	NOUN
ijtc-1533	333	3	:	:	PUNCT
ijtc-1533	333	4	impression	impression	NOUN
ijtc-1533	333	5	management	management	NOUN
ijtc-1533	333	6	:	:	PUNCT
ijtc-1533	333	7	developing	develop	VERB
ijtc-1533	333	8	and	and	CCONJ
ijtc-1533	333	9	illustrating	illustrate	VERB
ijtc-1533	333	10	a	a	DET
ijtc-1533	333	11	scheme	scheme	NOUN
ijtc-1533	333	12	of	of	ADP
ijtc-1533	333	13	analysis	analysis	NOUN
ijtc-1533	333	14	for	for	ADP
ijtc-1533	333	15	narrative	narrative	NOUN
ijtc-1533	333	16	disclosures	disclosure	NOUN
ijtc-1533	333	17	–	–	PUNCT
ijtc-1533	333	18	a	a	DET
ijtc-1533	333	19	methodological	methodological	ADJ
ijtc-1533	333	20	note	note	NOUN
ijtc-1533	333	21	.	.	PUNCT
ijtc-1533	334	1	accounting	accounting	NOUN
ijtc-1533	334	2	,	,	PUNCT
ijtc-1533	334	3	auditing	auditing	NOUN
ijtc-1533	334	4	&	&	CCONJ
ijtc-1533	334	5	accountability	accountability	NOUN
ijtc-1533	334	6	journal	journal	NOUN
ijtc-1533	334	7	,	,	PUNCT
ijtc-1533	334	8	22(5	22(5	NOUN
ijtc-1533	334	9	)	)	PUNCT
ijtc-1533	334	10	,	,	PUNCT
ijtc-1533	334	11	789	789	NUM
ijtc-1533	334	12	-	-	SYM
ijtc-1533	334	13	832	832	NUM
ijtc-1533	334	14	.	.	PUNCT
ijtc-1533	334	15	brinkerhoff	brinkerhoff	PROPN
ijtc-1533	334	16	,	,	PUNCT
ijtc-1533	334	17	d.	d.	PROPN
ijtc-1533	334	18	w.	w.	PROPN
ijtc-1533	334	19	,	,	PUNCT
ijtc-1533	334	20	&	&	CCONJ
ijtc-1533	334	21	wetterberg	wetterberg	PROPN
ijtc-1533	334	22	,	,	PUNCT
ijtc-1533	334	23	a.	a.	NOUN
ijtc-1533	334	24	(	(	PUNCT
ijtc-1533	334	25	2016	2016	NUM
ijtc-1533	334	26	)	)	PUNCT
ijtc-1533	334	27	.	.	PUNCT
ijtc-1533	335	1	gauging	gauge	VERB
ijtc-1533	335	2	the	the	DET
ijtc-1533	335	3	effects	effect	NOUN
ijtc-1533	335	4	of	of	ADP
ijtc-1533	335	5	social	social	ADJ
ijtc-1533	335	6	accountability	accountability	NOUN
ijtc-1533	335	7	on	on	ADP
ijtc-1533	335	8	services	service	NOUN
ijtc-1533	335	9	,	,	PUNCT
ijtc-1533	335	10	governance	governance	NOUN
ijtc-1533	335	11	,	,	PUNCT
ijtc-1533	335	12	and	and	CCONJ
ijtc-1533	335	13	citizen	citizen	NOUN
ijtc-1533	335	14	empowerment	empowerment	NOUN
ijtc-1533	335	15	.	.	PUNCT
ijtc-1533	336	1	public	public	ADJ
ijtc-1533	336	2	administration	administration	PROPN
ijtc-1533	336	3	review	review	PROPN
ijtc-1533	336	4	,	,	PUNCT
ijtc-1533	336	5	76(2	76(2	NUM
ijtc-1533	336	6	)	)	PUNCT
ijtc-1533	336	7	,	,	PUNCT
ijtc-1533	336	8	274286	274286	NUM
ijtc-1533	336	9	.	.	PUNCT
ijtc-1533	337	1	cen	cen	PROPN
ijtc-1533	337	2	,	,	PUNCT
ijtc-1533	337	3	z.	z.	PROPN
ijtc-1533	337	4	,	,	PUNCT
ijtc-1533	337	5	&	&	CCONJ
ijtc-1533	337	6	cai	cai	PROPN
ijtc-1533	337	7	,	,	PUNCT
ijtc-1533	337	8	r.	r.	PROPN
ijtc-1533	337	9	(	(	PUNCT
ijtc-1533	337	10	2013	2013	NUM
ijtc-1533	337	11	)	)	PUNCT
ijtc-1533	337	12	.	.	PUNCT
ijtc-1533	338	1	‘	'	PUNCT
ijtc-1533	338	2	impression	impression	NOUN
ijtc-1533	338	3	management	management	NOUN
ijtc-1533	338	4	in	in	ADP
ijtc-1533	338	5	chinese	chinese	ADJ
ijtc-1533	338	6	corporations	corporation	NOUN
ijtc-1533	338	7	:	:	PUNCT
ijtc-1533	338	8	a	a	DET
ijtc-1533	338	9	study	study	NOUN
ijtc-1533	338	10	of	of	ADP
ijtc-1533	338	11	chairperson	chairperson	NOUN
ijtc-1533	338	12	's	's	PART
ijtc-1533	338	13	statements	statement	NOUN
ijtc-1533	338	14	from	from	ADP
ijtc-1533	338	15	the	the	DET
ijtc-1533	338	16	most	most	ADV
ijtc-1533	338	17	and	and	CCONJ
ijtc-1533	338	18	least	least	ADV
ijtc-1533	338	19	profitable	profitable	ADJ
ijtc-1533	338	20	chinese	chinese	ADJ
ijtc-1533	338	21	companies	company	NOUN
ijtc-1533	338	22	.	.	PUNCT
ijtc-1533	339	1	asia	asia	PROPN
ijtc-1533	339	2	pacific	pacific	PROPN
ijtc-1533	339	3	business	business	PROPN
ijtc-1533	339	4	review	review	PROPN
ijtc-1533	339	5	,	,	PUNCT
ijtc-1533	339	6	19(4	19(4	PROPN
ijtc-1533	339	7	)	)	PUNCT
ijtc-1533	339	8	,	,	PUNCT
ijtc-1533	339	9	490	490	NUM
ijtc-1533	339	10	-	-	SYM
ijtc-1533	339	11	505	505	NUM
ijtc-1533	339	12	.	.	PUNCT
ijtc-1533	340	1	cheng	cheng	PROPN
ijtc-1533	340	2	,	,	PUNCT
ijtc-1533	340	3	m.	m.	NOUN
ijtc-1533	340	4	,	,	PUNCT
ijtc-1533	340	5	green	green	PROPN
ijtc-1533	340	6	,	,	PUNCT
ijtc-1533	340	7	w.	w.	PROPN
ijtc-1533	340	8	,	,	PUNCT
ijtc-1533	340	9	conradie	conradie	PROPN
ijtc-1533	340	10	,	,	PUNCT
ijtc-1533	340	11	p.	p.	PROPN
ijtc-1533	340	12	,	,	PUNCT
ijtc-1533	340	13	konishi	konishi	PROPN
ijtc-1533	340	14	,	,	PUNCT
ijtc-1533	340	15	n.	n.	NOUN
ijtc-1533	340	16	,	,	PUNCT
ijtc-1533	340	17	&	&	CCONJ
ijtc-1533	340	18	romi	romi	PROPN
ijtc-1533	340	19	,	,	PUNCT
ijtc-1533	340	20	a.	a.	NOUN
ijtc-1533	340	21	(	(	PUNCT
ijtc-1533	340	22	2014	2014	NUM
ijtc-1533	340	23	)	)	PUNCT
ijtc-1533	340	24	.	.	PUNCT
ijtc-1533	341	1	the	the	DET
ijtc-1533	341	2	international	international	ADJ
ijtc-1533	341	3	integrated	integrated	ADJ
ijtc-1533	341	4	reporting	reporting	NOUN
ijtc-1533	341	5	framework	framework	NOUN
ijtc-1533	341	6	:	:	PUNCT
ijtc-1533	341	7	key	key	ADJ
ijtc-1533	341	8	issues	issue	NOUN
ijtc-1533	341	9	and	and	CCONJ
ijtc-1533	341	10	future	future	ADJ
ijtc-1533	341	11	research	research	NOUN
ijtc-1533	341	12	opportunities	opportunity	NOUN
ijtc-1533	341	13	.	.	PUNCT
ijtc-1533	342	1	journal	journal	NOUN
ijtc-1533	342	2	of	of	ADP
ijtc-1533	342	3	international	international	ADJ
ijtc-1533	342	4	financial	financial	ADJ
ijtc-1533	342	5	management	management	NOUN
ijtc-1533	342	6	&	&	CCONJ
ijtc-1533	342	7	accounting	accounting	PROPN
ijtc-1533	342	8	,	,	PUNCT
ijtc-1533	342	9	25(1	25(1	NUM
ijtc-1533	342	10	)	)	PUNCT
ijtc-1533	342	11	,	,	PUNCT
ijtc-1533	342	12	90	90	NUM
ijtc-1533	342	13	-	-	SYM
ijtc-1533	342	14	119	119	NUM
ijtc-1533	342	15	.	.	PUNCT
ijtc-1533	343	1	clatworthy	clatworthy	PROPN
ijtc-1533	343	2	,	,	PUNCT
ijtc-1533	343	3	m.	m.	NOUN
ijtc-1533	343	4	a.	a.	PROPN
ijtc-1533	343	5	,	,	PUNCT
ijtc-1533	343	6	&	&	CCONJ
ijtc-1533	343	7	jones	jones	PROPN
ijtc-1533	343	8	,	,	PUNCT
ijtc-1533	343	9	m.	m.	PROPN
ijtc-1533	343	10	j.	j.	PROPN
ijtc-1533	343	11	(	(	PUNCT
ijtc-1533	343	12	2006	2006	NUM
ijtc-1533	343	13	)	)	PUNCT
ijtc-1533	343	14	.	.	PUNCT
ijtc-1533	344	1	differential	differential	ADJ
ijtc-1533	344	2	patterns	pattern	NOUN
ijtc-1533	344	3	of	of	ADP
ijtc-1533	344	4	textual	textual	ADJ
ijtc-1533	344	5	characteristics	characteristic	NOUN
ijtc-1533	344	6	and	and	CCONJ
ijtc-1533	344	7	company	company	NOUN
ijtc-1533	344	8	performance	performance	NOUN
ijtc-1533	344	9	in	in	ADP
ijtc-1533	344	10	the	the	DET
ijtc-1533	344	11	chairman	chairman	NOUN
ijtc-1533	344	12	's	's	PART
ijtc-1533	344	13	statement	statement	NOUN
ijtc-1533	344	14	.	.	PUNCT
ijtc-1533	345	1	accounting	accounting	NOUN
ijtc-1533	345	2	,	,	PUNCT
ijtc-1533	345	3	auditing	auditing	NOUN
ijtc-1533	345	4	&	&	CCONJ
ijtc-1533	345	5	accountability	accountability	NOUN
ijtc-1533	345	6	journal	journal	NOUN
ijtc-1533	345	7	,	,	PUNCT
ijtc-1533	345	8	19(4	19(4	PROPN
ijtc-1533	345	9	)	)	PUNCT
ijtc-1533	345	10	,	,	PUNCT
ijtc-1533	345	11	493	493	NUM
ijtc-1533	345	12	-	-	SYM
ijtc-1533	345	13	511	511	NUM
ijtc-1533	345	14	.	.	PUNCT
ijtc-1533	346	1	connelly	connelly	PROPN
ijtc-1533	346	2	,	,	PUNCT
ijtc-1533	346	3	b.	b.	PROPN
ijtc-1533	346	4	l.	l.	PROPN
ijtc-1533	346	5	,	,	PUNCT
ijtc-1533	346	6	certo	certo	PROPN
ijtc-1533	346	7	,	,	PUNCT
ijtc-1533	346	8	s.	s.	PROPN
ijtc-1533	346	9	t.	t.	PROPN
ijtc-1533	346	10	,	,	PUNCT
ijtc-1533	346	11	ireland	ireland	PROPN
ijtc-1533	346	12	,	,	PUNCT
ijtc-1533	346	13	r.	r.	PROPN
ijtc-1533	346	14	d.	d.	PROPN
ijtc-1533	346	15	,	,	PUNCT
ijtc-1533	346	16	&	&	CCONJ
ijtc-1533	346	17	reutzel	reutzel	PROPN
ijtc-1533	346	18	,	,	PUNCT
ijtc-1533	346	19	c.	c.	PROPN
ijtc-1533	346	20	r.	r.	PROPN
ijtc-1533	346	21	(	(	PUNCT
ijtc-1533	346	22	2011	2011	NUM
ijtc-1533	346	23	)	)	PUNCT
ijtc-1533	346	24	.	.	PUNCT
ijtc-1533	347	1	signaling	signal	VERB
ijtc-1533	347	2	theory	theory	NOUN
ijtc-1533	347	3	:	:	PUNCT
ijtc-1533	347	4	a	a	DET
ijtc-1533	347	5	review	review	NOUN
ijtc-1533	347	6	and	and	CCONJ
ijtc-1533	347	7	assessment	assessment	NOUN
ijtc-1533	347	8	.	.	PUNCT
ijtc-1533	348	1	journal	journal	NOUN
ijtc-1533	348	2	of	of	ADP
ijtc-1533	348	3	management	management	NOUN
ijtc-1533	348	4	,	,	PUNCT
ijtc-1533	348	5	37(1	37(1	NUM
ijtc-1533	348	6	)	)	PUNCT
ijtc-1533	348	7	,	,	PUNCT
ijtc-1533	348	8	39	39	NUM
ijtc-1533	348	9	-	-	SYM
ijtc-1533	348	10	67.46	67.46	NUM
ijtc-1533	348	11	de	de	X
ijtc-1533	348	12	villiers	villier	NOUN
ijtc-1533	348	13	,	,	PUNCT
ijtc-1533	348	14	c.	c.	PROPN
ijtc-1533	348	15	,	,	PUNCT
ijtc-1533	348	16	&	&	CCONJ
ijtc-1533	348	17	hsiao	hsiao	PROPN
ijtc-1533	348	18	,	,	PUNCT
ijtc-1533	348	19	p.-c	p.-c	PROPN
ijtc-1533	348	20	.	.	PUNCT
ijtc-1533	349	1	k.	k.	PROPN
ijtc-1533	349	2	(	(	PUNCT
ijtc-1533	349	3	2017	2017	NUM
ijtc-1533	349	4	)	)	PUNCT
ijtc-1533	349	5	.	.	PUNCT
ijtc-1533	350	1	integrated	integrate	VERB
ijtc-1533	350	2	reporting	reporting	NOUN
ijtc-1533	350	3	.	.	PUNCT
ijtc-1533	351	1	sustainability	sustainability	NOUN
ijtc-1533	351	2	accounting	accounting	NOUN
ijtc-1533	351	3	and	and	CCONJ
ijtc-1533	351	4	integrated	integrated	ADJ
ijtc-1533	351	5	reporting	reporting	NOUN
ijtc-1533	351	6	,	,	PUNCT
ijtc-1533	351	7	13	13	NUM
ijtc-1533	351	8	-	-	SYM
ijtc-1533	351	9	24	24	NUM
ijtc-1533	351	10	.	.	PUNCT
ijtc-1533	352	1	dečman	dečman	NOUN
ijtc-1533	352	2	,	,	PUNCT
ijtc-1533	352	3	n.	n.	NOUN
ijtc-1533	352	4	,	,	PUNCT
ijtc-1533	352	5	&	&	CCONJ
ijtc-1533	352	6	rep	rep	PROPN
ijtc-1533	352	7	,	,	PUNCT
ijtc-1533	352	8	a.	a.	NOUN
ijtc-1533	352	9	(	(	PUNCT
ijtc-1533	352	10	2018	2018	NUM
ijtc-1533	352	11	)	)	PUNCT
ijtc-1533	352	12	.	.	PUNCT
ijtc-1533	353	1	do	do	AUX
ijtc-1533	353	2	croatian	croatian	PROPN
ijtc-1533	353	3	companies	company	NOUN
ijtc-1533	353	4	recognize	recognize	VERB
ijtc-1533	353	5	benefits	benefit	NOUN
ijtc-1533	353	6	of	of	ADP
ijtc-1533	353	7	integrated	integrated	ADJ
ijtc-1533	353	8	reporting	reporting	NOUN
ijtc-1533	353	9	?	?	PUNCT
ijtc-1533	354	1	zagreb	zagreb	PROPN
ijtc-1533	354	2	international	international	PROPN
ijtc-1533	354	3	review	review	PROPN
ijtc-1533	354	4	of	of	ADP
ijtc-1533	354	5	economics	economics	PROPN
ijtc-1533	354	6	&	&	CCONJ
ijtc-1533	354	7	business	business	NOUN
ijtc-1533	354	8	,	,	PUNCT
ijtc-1533	354	9	21(sci	21(sci	NUM
ijtc-1533	354	10	)	)	PUNCT
ijtc-1533	354	11	,	,	PUNCT
ijtc-1533	354	12	31	31	NUM
ijtc-1533	354	13	-	-	SYM
ijtc-1533	354	14	42	42	NUM
ijtc-1533	354	15	.	.	PUNCT
ijtc-1533	355	1	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	PROPN
ijtc-1533	356	1	https://www.agsa.co.za/reporting/pfmareports/pfma2021-22.aspx	https://www.agsa.co.za/reporting/pfmareports/pfma2021-22.aspx	NOUN
ijtc-1533	356	2	impression	impression	NOUN
ijtc-1533	356	3	management	management	NOUN
ijtc-1533	356	4	analysis	analysis	NOUN
ijtc-1533	356	5	in	in	ADP
ijtc-1533	356	6	south	south	PROPN
ijtc-1533	356	7	african	african	PROPN
ijtc-1533	356	8	soe	soe	PROPN
ijtc-1533	356	9	’s	’s	PART
ijtc-1533	356	10	(	(	PUNCT
ijtc-1533	356	11	state	state	NOUN
ijtc-1533	356	12	in	in	ADP
ijtc-1533	356	13	full	full	ADJ
ijtc-1533	356	14	for	for	ADP
ijtc-1533	356	15	the	the	DET
ijtc-1533	356	16	first	first	ADJ
ijtc-1533	356	17	time	time	NOUN
ijtc-1533	356	18	)	)	PUNCT
ijtc-1533	356	19	annual	annual	ADJ
ijtc-1533	356	20	reports	report	NOUN
ijtc-1533	356	21	:	:	PUNCT
ijtc-1533	356	22	a	a	DET
ijtc-1533	356	23	signaling	signal	VERB
ijtc-1533	356	24	theory	theory	NOUN
ijtc-1533	356	25	approach	approach	NOUN
ijtc-1533	356	26	ngcizela	ngcizela	ADP
ijtc-1533	356	27	,	,	PUNCT
ijtc-1533	356	28	phesa	phesa	NOUN
ijtc-1533	356	29	,	,	PUNCT
ijtc-1533	356	30	and	and	CCONJ
ijtc-1533	356	31	arulanandam	arulanandam	NOUN
ijtc-1533	356	32	824	824	NUM
ijtc-1533	356	33	|	|	NOUN
ijtc-1533	356	34	ilomata	ilomata	PROPN
ijtc-1533	356	35	international	international	ADJ
ijtc-1533	356	36	journal	journal	NOUN
ijtc-1533	356	37	of	of	ADP
ijtc-1533	356	38	tax	tax	PROPN
ijtc-1533	356	39	&	&	CCONJ
ijtc-1533	356	40	accounting	accounting	PROPN
ijtc-1533	356	41	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1533	356	42	delice	delice	PROPN
ijtc-1533	356	43	,	,	PUNCT
ijtc-1533	356	44	a.	a.	NOUN
ijtc-1533	356	45	(	(	PUNCT
ijtc-1533	356	46	2010	2010	NUM
ijtc-1533	356	47	)	)	PUNCT
ijtc-1533	356	48	.	.	PUNCT
ijtc-1533	357	1	the	the	DET
ijtc-1533	357	2	sampling	sample	VERB
ijtc-1533	357	3	issues	issue	NOUN
ijtc-1533	357	4	in	in	ADP
ijtc-1533	357	5	quantitative	quantitative	ADJ
ijtc-1533	357	6	research	research	NOUN
ijtc-1533	357	7	.	.	PUNCT
ijtc-1533	358	1	educational	educational	ADJ
ijtc-1533	358	2	sciences	science	NOUN
ijtc-1533	358	3	:	:	PUNCT
ijtc-1533	358	4	theory	theory	NOUN
ijtc-1533	358	5	and	and	CCONJ
ijtc-1533	358	6	practice	practice	NOUN
ijtc-1533	358	7	,	,	PUNCT
ijtc-1533	358	8	10(4	10(4	NUM
ijtc-1533	358	9	)	)	PUNCT
ijtc-1533	358	10	,	,	PUNCT
ijtc-1533	358	11	2001	2001	NUM
ijtc-1533	358	12	-	-	SYM
ijtc-1533	358	13	2018	2018	NUM
ijtc-1533	358	14	.	.	PUNCT
ijtc-1533	359	1	dhludhlu	dhludhlu	NOUN
ijtc-1533	359	2	,	,	PUNCT
ijtc-1533	359	3	n.	n.	NOUN
ijtc-1533	359	4	,	,	PUNCT
ijtc-1533	359	5	phesa	phesa	NOUN
ijtc-1533	359	6	,	,	PUNCT
ijtc-1533	359	7	m.	m.	NOUN
ijtc-1533	359	8	,	,	PUNCT
ijtc-1533	359	9	&	&	CCONJ
ijtc-1533	359	10	sibanda	sibanda	PROPN
ijtc-1533	359	11	,	,	PUNCT
ijtc-1533	359	12	m.	m.	NOUN
ijtc-1533	359	13	(	(	PUNCT
ijtc-1533	359	14	2022a	2022a	NUM
ijtc-1533	359	15	)	)	PUNCT
ijtc-1533	359	16	.	.	PUNCT
ijtc-1533	360	1	impression	impression	NOUN
ijtc-1533	360	2	management	management	NOUN
ijtc-1533	360	3	during	during	ADP
ijtc-1533	360	4	the	the	DET
ijtc-1533	360	5	covid-19	covid-19	PROPN
ijtc-1533	360	6	pandemic	pandemic	NOUN
ijtc-1533	360	7	:	:	PUNCT
ijtc-1533	360	8	a	a	DET
ijtc-1533	360	9	comparative	comparative	ADJ
ijtc-1533	360	10	analysis	analysis	NOUN
ijtc-1533	360	11	of	of	ADP
ijtc-1533	360	12	the	the	DET
ijtc-1533	360	13	chairperson	chairperson	NOUN
ijtc-1533	360	14	’s	’s	PART
ijtc-1533	360	15	statement	statement	NOUN
ijtc-1533	360	16	by	by	ADP
ijtc-1533	360	17	jse	jse	PROPN
ijtc-1533	360	18	-	-	PUNCT
ijtc-1533	360	19	listed	list	VERB
ijtc-1533	360	20	profitable	profitable	ADJ
ijtc-1533	360	21	and	and	CCONJ
ijtc-1533	360	22	least	least	ADV
ijtc-1533	360	23	profitable	profitable	ADJ
ijtc-1533	360	24	companies	company	NOUN
ijtc-1533	360	25	.	.	PUNCT
ijtc-1533	361	1	journal	journal	NOUN
ijtc-1533	361	2	of	of	ADP
ijtc-1533	361	3	accounting	accounting	NOUN
ijtc-1533	361	4	and	and	CCONJ
ijtc-1533	361	5	finance	finance	NOUN
ijtc-1533	361	6	in	in	ADP
ijtc-1533	361	7	emerging	emerge	VERB
ijtc-1533	361	8	economies	economy	NOUN
ijtc-1533	361	9	,	,	PUNCT
ijtc-1533	361	10	8(4	8(4	NOUN
ijtc-1533	361	11	)	)	PUNCT
ijtc-1533	361	12	,	,	PUNCT
ijtc-1533	361	13	510	510	NUM
ijtc-1533	361	14	-	-	SYM
ijtc-1533	361	15	514	514	NUM
ijtc-1533	361	16	.	.	PUNCT
ijtc-1533	362	1	dhludhlu	dhludhlu	NOUN
ijtc-1533	362	2	,	,	PUNCT
ijtc-1533	362	3	n.	n.	NOUN
ijtc-1533	362	4	,	,	PUNCT
ijtc-1533	362	5	phesa	phesa	NOUN
ijtc-1533	362	6	,	,	PUNCT
ijtc-1533	362	7	m.	m.	NOUN
ijtc-1533	362	8	,	,	PUNCT
ijtc-1533	362	9	&	&	CCONJ
ijtc-1533	362	10	sibanda	sibanda	PROPN
ijtc-1533	362	11	,	,	PUNCT
ijtc-1533	362	12	m.	m.	NOUN
ijtc-1533	362	13	(	(	PUNCT
ijtc-1533	362	14	2022b	2022b	NUM
ijtc-1533	362	15	)	)	PUNCT
ijtc-1533	362	16	.	.	PUNCT
ijtc-1533	363	1	impression	impression	NOUN
ijtc-1533	363	2	management	management	NOUN
ijtc-1533	363	3	during	during	ADP
ijtc-1533	363	4	the	the	DET
ijtc-1533	363	5	covid-19	covid-19	PROPN
ijtc-1533	363	6	pandemic	pandemic	NOUN
ijtc-1533	363	7	:	:	PUNCT
ijtc-1533	363	8	a	a	DET
ijtc-1533	363	9	comparative	comparative	ADJ
ijtc-1533	363	10	analysis	analysis	NOUN
ijtc-1533	363	11	of	of	ADP
ijtc-1533	363	12	the	the	DET
ijtc-1533	363	13	chairperson	chairperson	NOUN
ijtc-1533	363	14	’s	’s	PART
ijtc-1533	363	15	statement	statement	NOUN
ijtc-1533	363	16	by	by	ADP
ijtc-1533	363	17	jse	jse	PROPN
ijtc-1533	363	18	-	-	PUNCT
ijtc-1533	363	19	listed	list	VERB
ijtc-1533	363	20	profitable	profitable	ADJ
ijtc-1533	363	21	and	and	CCONJ
ijtc-1533	363	22	least	least	ADV
ijtc-1533	363	23	profitable	profitable	ADJ
ijtc-1533	363	24	companies	company	NOUN
ijtc-1533	363	25	.	.	PUNCT
ijtc-1533	364	1	journal	journal	NOUN
ijtc-1533	364	2	of	of	ADP
ijtc-1533	364	3	accounting	accounting	NOUN
ijtc-1533	364	4	and	and	CCONJ
ijtc-1533	364	5	finance	finance	NOUN
ijtc-1533	364	6	in	in	ADP
ijtc-1533	364	7	emerging	emerge	VERB
ijtc-1533	364	8	economies	economy	NOUN
ijtc-1533	364	9	,	,	PUNCT
ijtc-1533	364	10	8(4	8(4	NUM
ijtc-1533	364	11	)	)	PUNCT
ijtc-1533	364	12	,	,	PUNCT
ijtc-1533	364	13	501	501	NUM
ijtc-1533	364	14	-	-	SYM
ijtc-1533	364	15	514	514	NUM
ijtc-1533	364	16	.	.	PUNCT
ijtc-1533	364	17	du	du	PROPN
ijtc-1533	364	18	toit	toit	PROPN
ijtc-1533	364	19	,	,	PUNCT
ijtc-1533	364	20	e.	e.	PROPN
ijtc-1533	364	21	,	,	PUNCT
ijtc-1533	364	22	van	van	PROPN
ijtc-1533	364	23	zyl	zyl	PROPN
ijtc-1533	364	24	,	,	PUNCT
ijtc-1533	364	25	r.	r.	PROPN
ijtc-1533	364	26	,	,	PUNCT
ijtc-1533	364	27	&	&	CCONJ
ijtc-1533	364	28	schütte	schütte	PROPN
ijtc-1533	364	29	,	,	PUNCT
ijtc-1533	364	30	g.	g.	PROPN
ijtc-1533	364	31	(	(	PUNCT
ijtc-1533	364	32	2017	2017	NUM
ijtc-1533	364	33	)	)	PUNCT
ijtc-1533	364	34	.	.	PUNCT
ijtc-1533	365	1	integrated	integrate	VERB
ijtc-1533	365	2	reporting	reporting	NOUN
ijtc-1533	365	3	by	by	ADP
ijtc-1533	365	4	south	south	ADJ
ijtc-1533	365	5	african	african	ADJ
ijtc-1533	365	6	companies	company	NOUN
ijtc-1533	365	7	:	:	PUNCT
ijtc-1533	365	8	a	a	DET
ijtc-1533	365	9	case	case	NOUN
ijtc-1533	365	10	study	study	NOUN
ijtc-1533	365	11	.	.	PUNCT
ijtc-1533	366	1	meditari	meditari	ADJ
ijtc-1533	366	2	accountancy	accountancy	NOUN
ijtc-1533	366	3	research	research	NOUN
ijtc-1533	366	4	,	,	PUNCT
ijtc-1533	366	5	25(4	25(4	NOUN
ijtc-1533	366	6	)	)	PUNCT
ijtc-1533	366	7	,	,	PUNCT
ijtc-1533	366	8	654	654	NUM
ijtc-1533	366	9	-	-	SYM
ijtc-1533	366	10	674	674	NUM
ijtc-1533	366	11	.	.	PUNCT
ijtc-1533	367	1	dumay	dumay	PROPN
ijtc-1533	367	2	,	,	PUNCT
ijtc-1533	367	3	j.	j.	PROPN
ijtc-1533	367	4	,	,	PUNCT
ijtc-1533	367	5	bernardi	bernardi	PROPN
ijtc-1533	367	6	,	,	PUNCT
ijtc-1533	367	7	c.	c.	PROPN
ijtc-1533	367	8	,	,	PUNCT
ijtc-1533	367	9	guthrie	guthrie	PROPN
ijtc-1533	367	10	,	,	PUNCT
ijtc-1533	367	11	j.	j.	PROPN
ijtc-1533	367	12	,	,	PUNCT
ijtc-1533	367	13	&	&	CCONJ
ijtc-1533	367	14	demartini	demartini	PROPN
ijtc-1533	367	15	,	,	PUNCT
ijtc-1533	367	16	p.	p.	NOUN
ijtc-1533	367	17	(	(	PUNCT
ijtc-1533	367	18	2016	2016	NUM
ijtc-1533	367	19	)	)	PUNCT
ijtc-1533	367	20	.	.	PUNCT
ijtc-1533	368	1	integrated	integrate	VERB
ijtc-1533	368	2	reporting	reporting	NOUN
ijtc-1533	368	3	:	:	PUNCT
ijtc-1533	368	4	a	a	DET
ijtc-1533	368	5	structured	structured	ADJ
ijtc-1533	368	6	literature	literature	NOUN
ijtc-1533	368	7	review	review	NOUN
ijtc-1533	368	8	.	.	PUNCT
ijtc-1533	369	1	accounting	accounting	NOUN
ijtc-1533	369	2	forum	forum	PROPN
ijtc-1533	369	3	eccles	eccles	PROPN
ijtc-1533	369	4	,	,	PUNCT
ijtc-1533	369	5	r.	r.	PROPN
ijtc-1533	369	6	g.	g.	PROPN
ijtc-1533	369	7	,	,	PUNCT
ijtc-1533	369	8	&	&	CCONJ
ijtc-1533	369	9	serafeim	serafeim	PROPN
ijtc-1533	369	10	,	,	PUNCT
ijtc-1533	369	11	g.	g.	PROPN
ijtc-1533	369	12	(	(	PUNCT
ijtc-1533	369	13	2011	2011	NUM
ijtc-1533	369	14	)	)	PUNCT
ijtc-1533	369	15	.	.	PUNCT
ijtc-1533	370	1	accelerating	accelerate	VERB
ijtc-1533	370	2	the	the	DET
ijtc-1533	370	3	adoption	adoption	NOUN
ijtc-1533	370	4	of	of	ADP
ijtc-1533	370	5	integrated	integrated	ADJ
ijtc-1533	370	6	reporting	reporting	NOUN
ijtc-1533	370	7	.	.	PUNCT
ijtc-1533	371	1	innovatio	innovatio	PROPN
ijtc-1533	371	2	publishing	publishing	PROPN
ijtc-1533	371	3	ltd	ltd	PROPN
ijtc-1533	371	4	.	.	PROPN
ijtc-1533	371	5	flower	flower	PROPN
ijtc-1533	371	6	,	,	PUNCT
ijtc-1533	371	7	j.	j.	PROPN
ijtc-1533	371	8	(	(	PUNCT
ijtc-1533	371	9	2015	2015	NUM
ijtc-1533	371	10	)	)	PUNCT
ijtc-1533	371	11	.	.	PUNCT
ijtc-1533	372	1	the	the	DET
ijtc-1533	372	2	international	international	ADJ
ijtc-1533	372	3	integrated	integrated	ADJ
ijtc-1533	372	4	reporting	reporting	NOUN
ijtc-1533	372	5	council	council	NOUN
ijtc-1533	372	6	:	:	PUNCT
ijtc-1533	372	7	a	a	DET
ijtc-1533	372	8	story	story	NOUN
ijtc-1533	372	9	of	of	ADP
ijtc-1533	372	10	failure	failure	NOUN
ijtc-1533	372	11	.	.	PUNCT
ijtc-1533	373	1	critical	critical	ADJ
ijtc-1533	373	2	perspectives	perspective	NOUN
ijtc-1533	373	3	on	on	ADP
ijtc-1533	373	4	accounting	accounting	NOUN
ijtc-1533	373	5	,	,	PUNCT
ijtc-1533	373	6	27	27	NUM
ijtc-1533	373	7	,	,	PUNCT
ijtc-1533	373	8	1	1	NUM
ijtc-1533	373	9	-	-	SYM
ijtc-1533	373	10	17	17	NUM
ijtc-1533	373	11	.	.	PUNCT
ijtc-1533	374	1	hooghiemstra	hooghiemstra	PROPN
ijtc-1533	374	2	,	,	PUNCT
ijtc-1533	374	3	r.	r.	PROPN
ijtc-1533	374	4	(	(	PUNCT
ijtc-1533	374	5	2000	2000	NUM
ijtc-1533	374	6	)	)	PUNCT
ijtc-1533	374	7	.	.	PUNCT
ijtc-1533	375	1	corporate	corporate	ADJ
ijtc-1533	375	2	communication	communication	NOUN
ijtc-1533	375	3	and	and	CCONJ
ijtc-1533	375	4	impression	impression	NOUN
ijtc-1533	375	5	management	management	NOUN
ijtc-1533	375	6	–	–	PUNCT
ijtc-1533	375	7	new	new	ADJ
ijtc-1533	375	8	perspectives	perspective	NOUN
ijtc-1533	375	9	why	why	SCONJ
ijtc-1533	375	10	companies	company	NOUN
ijtc-1533	375	11	engage	engage	VERB
ijtc-1533	375	12	in	in	ADP
ijtc-1533	375	13	corporate	corporate	ADJ
ijtc-1533	375	14	social	social	ADJ
ijtc-1533	375	15	reporting	reporting	NOUN
ijtc-1533	375	16	.	.	PUNCT
ijtc-1533	376	1	journal	journal	NOUN
ijtc-1533	376	2	of	of	ADP
ijtc-1533	376	3	business	business	NOUN
ijtc-1533	376	4	ethics	ethic	NOUN
ijtc-1533	376	5	,	,	PUNCT
ijtc-1533	376	6	27	27	NUM
ijtc-1533	376	7	,	,	PUNCT
ijtc-1533	376	8	55	55	NUM
ijtc-1533	376	9	-	-	SYM
ijtc-1533	376	10	68	68	NUM
ijtc-1533	376	11	.	.	PUNCT
ijtc-1533	377	1	iirc	iirc	ADJ
ijtc-1533	377	2	.	.	PUNCT
ijtc-1533	378	1	(	(	PUNCT
ijtc-1533	378	2	2013	2013	NUM
ijtc-1533	378	3	)	)	PUNCT
ijtc-1533	378	4	.	.	PUNCT
ijtc-1533	379	1	<	<	X
ijtc-1533	379	2	internationalintegratedreportingframework	internationalintegratedreportingframework	PROPN
ijtc-1533	379	3	>	>	X
ijtc-1533	379	4	.	.	PUNCT
ijtc-1533	380	1	jaafar	jaafar	PROPN
ijtc-1533	380	2	,	,	PUNCT
ijtc-1533	380	3	h.	h.	PROPN
ijtc-1533	380	4	,	,	PUNCT
ijtc-1533	380	5	halim	halim	PROPN
ijtc-1533	380	6	,	,	PUNCT
ijtc-1533	380	7	h.	h.	PROPN
ijtc-1533	380	8	a.	a.	PROPN
ijtc-1533	380	9	,	,	PUNCT
ijtc-1533	380	10	ismail	ismail	PROPN
ijtc-1533	380	11	,	,	PUNCT
ijtc-1533	380	12	r.	r.	PROPN
ijtc-1533	380	13	,	,	PUNCT
ijtc-1533	380	14	&	&	CCONJ
ijtc-1533	380	15	ahmad	ahmad	PROPN
ijtc-1533	380	16	,	,	PUNCT
ijtc-1533	380	17	a.	a.	PROPN
ijtc-1533	380	18	s.	s.	PROPN
ijtc-1533	380	19	(	(	PUNCT
ijtc-1533	380	20	2018	2018	NUM
ijtc-1533	380	21	)	)	PUNCT
ijtc-1533	380	22	.	.	PUNCT
ijtc-1533	381	1	fraudulent	fraudulent	ADJ
ijtc-1533	381	2	financial	financial	ADJ
ijtc-1533	381	3	reporting	reporting	NOUN
ijtc-1533	381	4	and	and	CCONJ
ijtc-1533	381	5	impression	impression	NOUN
ijtc-1533	381	6	management	management	NOUN
ijtc-1533	381	7	:	:	PUNCT
ijtc-1533	381	8	an	an	DET
ijtc-1533	381	9	examination	examination	NOUN
ijtc-1533	381	10	of	of	ADP
ijtc-1533	381	11	corporate	corporate	ADJ
ijtc-1533	381	12	accounting	accounting	NOUN
ijtc-1533	381	13	narratives	narrative	NOUN
ijtc-1533	381	14	.	.	PUNCT
ijtc-1533	382	1	international	international	ADJ
ijtc-1533	382	2	journal	journal	PROPN
ijtc-1533	382	3	of	of	ADP
ijtc-1533	382	4	academic	academic	ADJ
ijtc-1533	382	5	research	research	NOUN
ijtc-1533	382	6	in	in	ADP
ijtc-1533	382	7	business	business	NOUN
ijtc-1533	382	8	and	and	CCONJ
ijtc-1533	382	9	social	social	ADJ
ijtc-1533	382	10	sciences	science	NOUN
ijtc-1533	382	11	,	,	PUNCT
ijtc-1533	382	12	8(10	8(10	NUM
ijtc-1533	382	13	)	)	PUNCT
ijtc-1533	382	14	,	,	PUNCT
ijtc-1533	382	15	824	824	NUM
ijtc-1533	382	16	-	-	SYM
ijtc-1533	382	17	837.47	837.47	NUM
ijtc-1533	382	18	karasek	karasek	NOUN
ijtc-1533	382	19	iii	iii	PROPN
ijtc-1533	382	20	,	,	PUNCT
ijtc-1533	382	21	r.	r.	PROPN
ijtc-1533	382	22	,	,	PUNCT
ijtc-1533	382	23	&	&	CCONJ
ijtc-1533	382	24	bryant	bryant	PROPN
ijtc-1533	382	25	,	,	PUNCT
ijtc-1533	382	26	p.	p.	NOUN
ijtc-1533	382	27	(	(	PUNCT
ijtc-1533	382	28	2012	2012	NUM
ijtc-1533	382	29	)	)	PUNCT
ijtc-1533	382	30	.	.	PUNCT
ijtc-1533	383	1	signaling	signal	VERB
ijtc-1533	383	2	theory	theory	NOUN
ijtc-1533	383	3	:	:	PUNCT
ijtc-1533	383	4	past	past	ADJ
ijtc-1533	383	5	,	,	PUNCT
ijtc-1533	383	6	present	present	ADJ
ijtc-1533	383	7	,	,	PUNCT
ijtc-1533	383	8	and	and	CCONJ
ijtc-1533	383	9	future	future	NOUN
ijtc-1533	383	10	.	.	PUNCT
ijtc-1533	384	1	academy	academy	NOUN
ijtc-1533	384	2	of	of	ADP
ijtc-1533	384	3	strategic	strategic	ADJ
ijtc-1533	384	4	management	management	NOUN
ijtc-1533	384	5	journal	journal	NOUN
ijtc-1533	384	6	,	,	PUNCT
ijtc-1533	384	7	11(1	11(1	NUM
ijtc-1533	384	8	)	)	PUNCT
ijtc-1533	384	9	,	,	PUNCT
ijtc-1533	384	10	91	91	NUM
ijtc-1533	384	11	.	.	PUNCT
ijtc-1533	385	1	kathrada	kathrada	PROPN
ijtc-1533	385	2	,	,	PUNCT
ijtc-1533	385	3	a.	a.	PROPN
ijtc-1533	385	4	,	,	PUNCT
ijtc-1533	385	5	yasseen	yasseen	PROPN
ijtc-1533	385	6	,	,	PUNCT
ijtc-1533	385	7	y.	y.	PROPN
ijtc-1533	385	8	,	,	PUNCT
ijtc-1533	385	9	&	&	CCONJ
ijtc-1533	385	10	varachia	varachia	PROPN
ijtc-1533	385	11	,	,	PUNCT
ijtc-1533	385	12	z.	z.	PROPN
ijtc-1533	385	13	(	(	PUNCT
ijtc-1533	385	14	2021	2021	NUM
ijtc-1533	385	15	)	)	PUNCT
ijtc-1533	385	16	.	.	PUNCT
ijtc-1533	386	1	the	the	DET
ijtc-1533	386	2	incidence	incidence	NOUN
ijtc-1533	386	3	and	and	CCONJ
ijtc-1533	386	4	quality	quality	NOUN
ijtc-1533	386	5	of	of	ADP
ijtc-1533	386	6	graphs	graph	NOUN
ijtc-1533	386	7	in	in	ADP
ijtc-1533	386	8	annual	annual	ADJ
ijtc-1533	386	9	reports	report	NOUN
ijtc-1533	386	10	:	:	PUNCT
ijtc-1533	386	11	a	a	DET
ijtc-1533	386	12	south	south	ADJ
ijtc-1533	386	13	african	african	ADJ
ijtc-1533	386	14	analysis	analysis	NOUN
ijtc-1533	386	15	of	of	ADP
ijtc-1533	386	16	graph	graph	NOUN
ijtc-1533	386	17	disclosure	disclosure	NOUN
ijtc-1533	386	18	in	in	ADP
ijtc-1533	386	19	state	state	NOUN
ijtc-1533	386	20	-	-	PUNCT
ijtc-1533	386	21	owned	own	VERB
ijtc-1533	386	22	entities	entity	NOUN
ijtc-1533	386	23	.	.	PUNCT
ijtc-1533	387	1	africa	africa	PROPN
ijtc-1533	387	2	’s	’s	PART
ijtc-1533	387	3	public	public	ADJ
ijtc-1533	387	4	service	service	NOUN
ijtc-1533	387	5	delivery	delivery	NOUN
ijtc-1533	387	6	&	&	CCONJ
ijtc-1533	387	7	performance	performance	NOUN
ijtc-1533	387	8	review	review	NOUN
ijtc-1533	387	9	,	,	PUNCT
ijtc-1533	387	10	9(1	9(1	NUM
ijtc-1533	387	11	)	)	PUNCT
ijtc-1533	387	12	,	,	PUNCT
ijtc-1533	387	13	11	11	NUM
ijtc-1533	387	14	.	.	PUNCT
ijtc-1533	388	1	leung	leung	PROPN
ijtc-1533	388	2	,	,	PUNCT
ijtc-1533	388	3	s.	s.	PROPN
ijtc-1533	388	4	,	,	PUNCT
ijtc-1533	388	5	parker	parker	PROPN
ijtc-1533	388	6	,	,	PUNCT
ijtc-1533	388	7	l.	l.	PROPN
ijtc-1533	388	8	,	,	PUNCT
ijtc-1533	388	9	&	&	CCONJ
ijtc-1533	388	10	courtis	courtis	PROPN
ijtc-1533	388	11	,	,	PUNCT
ijtc-1533	388	12	j.	j.	PROPN
ijtc-1533	388	13	(	(	PUNCT
ijtc-1533	388	14	2015	2015	NUM
ijtc-1533	388	15	)	)	PUNCT
ijtc-1533	388	16	.	.	PUNCT
ijtc-1533	389	1	impression	impression	NOUN
ijtc-1533	389	2	management	management	NOUN
ijtc-1533	389	3	through	through	ADP
ijtc-1533	389	4	minimal	minimal	ADJ
ijtc-1533	389	5	narrative	narrative	NOUN
ijtc-1533	389	6	disclosure	disclosure	NOUN
ijtc-1533	389	7	in	in	ADP
ijtc-1533	389	8	annual	annual	ADJ
ijtc-1533	389	9	reports	report	NOUN
ijtc-1533	389	10	.	.	PUNCT
ijtc-1533	390	1	the	the	DET
ijtc-1533	390	2	british	british	PROPN
ijtc-1533	390	3	accounting	accounting	PROPN
ijtc-1533	390	4	review	review	PROPN
ijtc-1533	390	5	,	,	PUNCT
ijtc-1533	390	6	47(3	47(3	NUM
ijtc-1533	390	7	)	)	PUNCT
ijtc-1533	390	8	,	,	PUNCT
ijtc-1533	390	9	275	275	NUM
ijtc-1533	390	10	-	-	SYM
ijtc-1533	390	11	289	289	NUM
ijtc-1533	390	12	.	.	PUNCT
ijtc-1533	391	1	madumi	madumi	PROPN
ijtc-1533	391	2	,	,	PUNCT
ijtc-1533	391	3	p.	p.	NOUN
ijtc-1533	391	4	(	(	PUNCT
ijtc-1533	391	5	2018	2018	NUM
ijtc-1533	391	6	)	)	PUNCT
ijtc-1533	391	7	.	.	PUNCT
ijtc-1533	392	1	are	be	AUX
ijtc-1533	392	2	state	state	NOUN
ijtc-1533	392	3	-	-	PUNCT
ijtc-1533	392	4	owned	own	VERB
ijtc-1533	392	5	enterprises	enterprise	NOUN
ijtc-1533	392	6	(	(	PUNCT
ijtc-1533	392	7	soes	soe	NOUN
ijtc-1533	392	8	)	)	PUNCT
ijtc-1533	392	9	catalysts	catalyst	NOUN
ijtc-1533	392	10	for	for	ADP
ijtc-1533	392	11	or	or	CCONJ
ijtc-1533	392	12	inhibitors	inhibitor	NOUN
ijtc-1533	392	13	of	of	ADP
ijtc-1533	392	14	south	south	ADJ
ijtc-1533	392	15	african	african	ADJ
ijtc-1533	392	16	economic	economic	ADJ
ijtc-1533	392	17	growth	growth	NOUN
ijtc-1533	392	18	?	?	PUNCT
ijtc-1533	393	1	mahboub	mahboub	PROPN
ijtc-1533	393	2	,	,	PUNCT
ijtc-1533	393	3	r.	r.	PROPN
ijtc-1533	393	4	,	,	PUNCT
ijtc-1533	393	5	mostapha	mostapha	PROPN
ijtc-1533	393	6	,	,	PUNCT
ijtc-1533	393	7	n.	n.	NOUN
ijtc-1533	393	8	,	,	PUNCT
ijtc-1533	393	9	&	&	CCONJ
ijtc-1533	393	10	hegazy	hegazy	PROPN
ijtc-1533	393	11	,	,	PUNCT
ijtc-1533	393	12	w.	w.	PROPN
ijtc-1533	393	13	(	(	PUNCT
ijtc-1533	393	14	2016	2016	NUM
ijtc-1533	393	15	)	)	PUNCT
ijtc-1533	393	16	.	.	PUNCT
ijtc-1533	394	1	impression	impression	NOUN
ijtc-1533	394	2	management	management	NOUN
ijtc-1533	394	3	in	in	ADP
ijtc-1533	394	4	chairmen’sletters	chairmen’sletter	NOUN
ijtc-1533	394	5	:	:	PUNCT
ijtc-1533	394	6	an	an	DET
ijtc-1533	394	7	empirical	empirical	ADJ
ijtc-1533	394	8	study	study	NOUN
ijtc-1533	394	9	of	of	ADP
ijtc-1533	394	10	banks’annual	banks’annual	ADJ
ijtc-1533	394	11	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	PROPN
ijtc-1533	394	12	impression	impression	NOUN
ijtc-1533	394	13	management	management	NOUN
ijtc-1533	394	14	analysis	analysis	NOUN
ijtc-1533	394	15	in	in	ADP
ijtc-1533	394	16	south	south	PROPN
ijtc-1533	394	17	african	african	PROPN
ijtc-1533	394	18	soe	soe	PROPN
ijtc-1533	394	19	’s	’s	PART
ijtc-1533	394	20	(	(	PUNCT
ijtc-1533	394	21	state	state	NOUN
ijtc-1533	394	22	in	in	ADP
ijtc-1533	394	23	full	full	ADJ
ijtc-1533	394	24	for	for	ADP
ijtc-1533	394	25	the	the	DET
ijtc-1533	394	26	first	first	ADJ
ijtc-1533	394	27	time	time	NOUN
ijtc-1533	394	28	)	)	PUNCT
ijtc-1533	394	29	annual	annual	ADJ
ijtc-1533	394	30	reports	report	NOUN
ijtc-1533	394	31	:	:	PUNCT
ijtc-1533	394	32	a	a	DET
ijtc-1533	394	33	signaling	signal	VERB
ijtc-1533	394	34	theory	theory	NOUN
ijtc-1533	394	35	approach	approach	NOUN
ijtc-1533	394	36	ngcizela	ngcizela	ADP
ijtc-1533	394	37	,	,	PUNCT
ijtc-1533	394	38	phesa	phesa	NOUN
ijtc-1533	394	39	,	,	PUNCT
ijtc-1533	394	40	and	and	CCONJ
ijtc-1533	394	41	arulanandam	arulanandam	VERB
ijtc-1533	394	42	825	825	NUM
ijtc-1533	394	43	|	|	ADV
ijtc-1533	394	44	ilomata	ilomata	PROPN
ijtc-1533	394	45	international	international	ADJ
ijtc-1533	394	46	journal	journal	NOUN
ijtc-1533	394	47	of	of	ADP
ijtc-1533	394	48	tax	tax	PROPN
ijtc-1533	394	49	&	&	CCONJ
ijtc-1533	394	50	accounting	account	VERB
ijtc-1533	394	51	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1533	394	52	reports	report	NOUN
ijtc-1533	394	53	in	in	ADP
ijtc-1533	394	54	mena	mena	PROPN
ijtc-1533	394	55	region	region	PROPN
ijtc-1533	394	56	.	.	PUNCT
ijtc-1533	395	1	corporate	corporate	ADJ
ijtc-1533	395	2	board	board	NOUN
ijtc-1533	395	3	role	role	NOUN
ijtc-1533	395	4	duties	duty	NOUN
ijtc-1533	395	5	and	and	CCONJ
ijtc-1533	395	6	composition	composition	NOUN
ijtc-1533	395	7	,	,	PUNCT
ijtc-1533	395	8	12(3	12(3	NUM
ijtc-1533	395	9	)	)	PUNCT
ijtc-1533	395	10	,	,	PUNCT
ijtc-1533	395	11	69	69	NUM
ijtc-1533	395	12	-	-	SYM
ijtc-1533	395	13	80	80	NUM
ijtc-1533	395	14	.	.	PUNCT
ijtc-1533	396	1	maleka	maleka	PROPN
ijtc-1533	396	2	,	,	PUNCT
ijtc-1533	396	3	r.	r.	PROPN
ijtc-1533	396	4	m.	m.	PROPN
ijtc-1533	396	5	(	(	PUNCT
ijtc-1533	396	6	2021	2021	NUM
ijtc-1533	396	7	)	)	PUNCT
ijtc-1533	396	8	.	.	PUNCT
ijtc-1533	397	1	impression	impression	NOUN
ijtc-1533	397	2	management	management	NOUN
ijtc-1533	397	3	:	:	PUNCT
ijtc-1533	397	4	graphical	graphical	ADJ
ijtc-1533	397	5	representation	representation	NOUN
ijtc-1533	397	6	in	in	ADP
ijtc-1533	397	7	integrated	integrated	ADJ
ijtc-1533	397	8	reports	report	NOUN
ijtc-1533	397	9	of	of	ADP
ijtc-1533	397	10	state	state	NOUN
ijtc-1533	397	11	-	-	PUNCT
ijtc-1533	397	12	owned	own	VERB
ijtc-1533	397	13	entities	entity	NOUN
ijtc-1533	397	14	in	in	ADP
ijtc-1533	397	15	south	south	PROPN
ijtc-1533	397	16	africa	africa	PROPN
ijtc-1533	397	17	.	.	PUNCT
ijtc-1533	398	1	melloni	melloni	PROPN
ijtc-1533	398	2	,	,	PUNCT
ijtc-1533	398	3	g.	g.	PROPN
ijtc-1533	398	4	,	,	PUNCT
ijtc-1533	398	5	stacchezzini	stacchezzini	PROPN
ijtc-1533	398	6	,	,	PUNCT
ijtc-1533	398	7	r.	r.	PROPN
ijtc-1533	398	8	,	,	PUNCT
ijtc-1533	398	9	&	&	CCONJ
ijtc-1533	398	10	lai	lai	PROPN
ijtc-1533	398	11	,	,	PUNCT
ijtc-1533	398	12	a.	a.	NOUN
ijtc-1533	398	13	(	(	PUNCT
ijtc-1533	398	14	2016	2016	NUM
ijtc-1533	398	15	)	)	PUNCT
ijtc-1533	398	16	.	.	PUNCT
ijtc-1533	399	1	the	the	DET
ijtc-1533	399	2	tone	tone	NOUN
ijtc-1533	399	3	of	of	ADP
ijtc-1533	399	4	business	business	NOUN
ijtc-1533	399	5	model	model	NOUN
ijtc-1533	399	6	disclosure	disclosure	NOUN
ijtc-1533	399	7	:	:	PUNCT
ijtc-1533	399	8	an	an	DET
ijtc-1533	399	9	impression	impression	NOUN
ijtc-1533	399	10	management	management	NOUN
ijtc-1533	399	11	analysis	analysis	NOUN
ijtc-1533	399	12	of	of	ADP
ijtc-1533	399	13	the	the	DET
ijtc-1533	399	14	integrated	integrate	VERB
ijtc-1533	399	15	reports	report	NOUN
ijtc-1533	399	16	.	.	PUNCT
ijtc-1533	400	1	journal	journal	NOUN
ijtc-1533	400	2	of	of	ADP
ijtc-1533	400	3	management	management	NOUN
ijtc-1533	400	4	&	&	CCONJ
ijtc-1533	400	5	governance	governance	NOUN
ijtc-1533	400	6	,	,	PUNCT
ijtc-1533	400	7	20	20	NUM
ijtc-1533	400	8	,	,	PUNCT
ijtc-1533	400	9	295	295	NUM
ijtc-1533	400	10	-	-	SYM
ijtc-1533	400	11	320	320	NUM
ijtc-1533	400	12	.	.	PUNCT
ijtc-1533	401	1	merkl	merkl	NOUN
ijtc-1533	401	2	-	-	PUNCT
ijtc-1533	401	3	davies	davy	NOUN
ijtc-1533	401	4	,	,	PUNCT
ijtc-1533	401	5	d.	d.	PROPN
ijtc-1533	401	6	m.	m.	PROPN
ijtc-1533	401	7	,	,	PUNCT
ijtc-1533	401	8	&	&	CCONJ
ijtc-1533	401	9	brennan	brennan	PROPN
ijtc-1533	401	10	,	,	PUNCT
ijtc-1533	401	11	n.	n.	PROPN
ijtc-1533	401	12	m.	m.	NOUN
ijtc-1533	401	13	(	(	PUNCT
ijtc-1533	401	14	2007	2007	NUM
ijtc-1533	401	15	)	)	PUNCT
ijtc-1533	401	16	.	.	PUNCT
ijtc-1533	402	1	discretionary	discretionary	ADJ
ijtc-1533	402	2	disclosure	disclosure	NOUN
ijtc-1533	402	3	strategies	strategy	NOUN
ijtc-1533	402	4	in	in	ADP
ijtc-1533	402	5	corporate	corporate	ADJ
ijtc-1533	402	6	narratives	narrative	NOUN
ijtc-1533	402	7	:	:	PUNCT
ijtc-1533	402	8	incremental	incremental	ADJ
ijtc-1533	402	9	information	information	NOUN
ijtc-1533	402	10	or	or	CCONJ
ijtc-1533	402	11	impression	impression	NOUN
ijtc-1533	402	12	management	management	NOUN
ijtc-1533	402	13	?	?	PUNCT
ijtc-1533	403	1	journal	journal	NOUN
ijtc-1533	403	2	of	of	ADP
ijtc-1533	403	3	accounting	accounting	NOUN
ijtc-1533	403	4	literature	literature	NOUN
ijtc-1533	403	5	,	,	PUNCT
ijtc-1533	403	6	27	27	NUM
ijtc-1533	403	7	,	,	PUNCT
ijtc-1533	403	8	116	116	NUM
ijtc-1533	403	9	-	-	SYM
ijtc-1533	403	10	196	196	NUM
ijtc-1533	403	11	.	.	PUNCT
ijtc-1533	404	1	merkl	merkl	NOUN
ijtc-1533	404	2	-	-	PUNCT
ijtc-1533	404	3	davies	davy	NOUN
ijtc-1533	404	4	,	,	PUNCT
ijtc-1533	404	5	d.	d.	PROPN
ijtc-1533	404	6	m.	m.	PROPN
ijtc-1533	404	7	,	,	PUNCT
ijtc-1533	404	8	brennan	brennan	PROPN
ijtc-1533	404	9	,	,	PUNCT
ijtc-1533	404	10	n.	n.	PROPN
ijtc-1533	404	11	m.	m.	NOUN
ijtc-1533	404	12	,	,	PUNCT
ijtc-1533	404	13	&	&	CCONJ
ijtc-1533	404	14	mcleay	mcleay	PROPN
ijtc-1533	404	15	,	,	PUNCT
ijtc-1533	404	16	s.	s.	PROPN
ijtc-1533	404	17	j.	j.	PROPN
ijtc-1533	404	18	(	(	PUNCT
ijtc-1533	404	19	2011	2011	NUM
ijtc-1533	404	20	)	)	PUNCT
ijtc-1533	404	21	.	.	PUNCT
ijtc-1533	405	1	impression	impression	NOUN
ijtc-1533	405	2	management	management	NOUN
ijtc-1533	405	3	and	and	CCONJ
ijtc-1533	405	4	retrospective	retrospective	ADJ
ijtc-1533	405	5	sense	sense	NOUN
ijtc-1533	405	6	-	-	PUNCT
ijtc-1533	405	7	making	making	NOUN
ijtc-1533	405	8	in	in	ADP
ijtc-1533	405	9	corporate	corporate	ADJ
ijtc-1533	405	10	narratives	narrative	NOUN
ijtc-1533	405	11	:	:	PUNCT
ijtc-1533	405	12	a	a	DET
ijtc-1533	405	13	social	social	ADJ
ijtc-1533	405	14	psychology	psychology	NOUN
ijtc-1533	405	15	perspective	perspective	NOUN
ijtc-1533	405	16	.	.	PUNCT
ijtc-1533	406	1	accounting	accounting	NOUN
ijtc-1533	406	2	,	,	PUNCT
ijtc-1533	406	3	auditing	auditing	NOUN
ijtc-1533	406	4	&	&	CCONJ
ijtc-1533	406	5	accountability	accountability	NOUN
ijtc-1533	406	6	journal	journal	NOUN
ijtc-1533	406	7	.	.	PUNCT
ijtc-1533	407	1	mgoyana	mgoyana	PROPN
ijtc-1533	407	2	,	,	PUNCT
ijtc-1533	407	3	s.	s.	PROPN
ijtc-1533	407	4	,	,	PUNCT
ijtc-1533	407	5	&	&	CCONJ
ijtc-1533	407	6	phesa	phesa	PROPN
ijtc-1533	407	7	,	,	PUNCT
ijtc-1533	407	8	m.	m.	NOUN
ijtc-1533	407	9	(	(	PUNCT
ijtc-1533	407	10	2023	2023	NUM
ijtc-1533	407	11	)	)	PUNCT
ijtc-1533	407	12	.	.	PUNCT
ijtc-1533	408	1	positive	positive	ADJ
ijtc-1533	408	2	tone	tone	NOUN
ijtc-1533	408	3	sentiment	sentiment	NOUN
ijtc-1533	408	4	and	and	CCONJ
ijtc-1533	408	5	readability	readability	NOUN
ijtc-1533	408	6	as	as	ADP
ijtc-1533	408	7	impression	impression	NOUN
ijtc-1533	408	8	management	management	NOUN
ijtc-1533	408	9	tactics	tactic	NOUN
ijtc-1533	408	10	used	use	VERB
ijtc-1533	408	11	by	by	ADP
ijtc-1533	408	12	district	district	NOUN
ijtc-1533	408	13	municipalities	municipality	NOUN
ijtc-1533	408	14	in	in	ADP
ijtc-1533	408	15	south	south	PROPN
ijtc-1533	408	16	africa	africa	PROPN
ijtc-1533	408	17	.	.	PUNCT
ijtc-1533	409	1	journal	journal	PROPN
ijtc-1533	409	2	of	of	ADP
ijtc-1533	409	3	business	business	NOUN
ijtc-1533	409	4	and	and	CCONJ
ijtc-1533	409	5	social	social	ADJ
ijtc-1533	409	6	review	review	NOUN
ijtc-1533	409	7	in	in	ADP
ijtc-1533	409	8	emerging	emerge	VERB
ijtc-1533	409	9	economies	economy	NOUN
ijtc-1533	409	10	,	,	PUNCT
ijtc-1533	409	11	9(4	9(4	NUM
ijtc-1533	409	12	)	)	PUNCT
ijtc-1533	409	13	,	,	PUNCT
ijtc-1533	409	14	551	551	NUM
ijtc-1533	409	15	-	-	SYM
ijtc-1533	409	16	564	564	NUM
ijtc-1533	409	17	.	.	PUNCT
ijtc-1533	410	1	mlawu	mlawu	PROPN
ijtc-1533	410	2	,	,	PUNCT
ijtc-1533	410	3	l.	l.	PROPN
ijtc-1533	410	4	,	,	PUNCT
ijtc-1533	410	5	matenda	matenda	PROPN
ijtc-1533	410	6	,	,	PUNCT
ijtc-1533	410	7	f.	f.	PROPN
ijtc-1533	410	8	r.	r.	PROPN
ijtc-1533	410	9	,	,	PUNCT
ijtc-1533	410	10	&	&	CCONJ
ijtc-1533	410	11	sibanda	sibanda	PROPN
ijtc-1533	410	12	,	,	PUNCT
ijtc-1533	410	13	m.	m.	NOUN
ijtc-1533	410	14	(	(	PUNCT
ijtc-1533	410	15	2023	2023	NUM
ijtc-1533	410	16	)	)	PUNCT
ijtc-1533	410	17	.	.	PUNCT
ijtc-1533	411	1	linking	link	VERB
ijtc-1533	411	2	financial	financial	ADJ
ijtc-1533	411	3	performance	performance	NOUN
ijtc-1533	411	4	with	with	ADP
ijtc-1533	411	5	ceo	ceo	NOUN
ijtc-1533	411	6	statements	statement	NOUN
ijtc-1533	411	7	:	:	PUNCT
ijtc-1533	411	8	testing	test	VERB
ijtc-1533	411	9	impression	impression	NOUN
ijtc-1533	411	10	management	management	NOUN
ijtc-1533	411	11	theory	theory	NOUN
ijtc-1533	411	12	.	.	PUNCT
ijtc-1533	412	1	risks	risk	NOUN
ijtc-1533	412	2	,	,	PUNCT
ijtc-1533	412	3	11(3	11(3	NUM
ijtc-1533	412	4	)	)	PUNCT
ijtc-1533	412	5	,	,	PUNCT
ijtc-1533	412	6	55	55	NUM
ijtc-1533	412	7	.	.	PUNCT
ijtc-1533	413	1	moola	moola	PROPN
ijtc-1533	413	2	,	,	PUNCT
ijtc-1533	413	3	m.	m.	NOUN
ijtc-1533	413	4	(	(	PUNCT
ijtc-1533	413	5	2016	2016	NUM
ijtc-1533	413	6	)	)	PUNCT
ijtc-1533	413	7	.	.	PUNCT
ijtc-1533	414	1	an	an	DET
ijtc-1533	414	2	exploratory	exploratory	ADJ
ijtc-1533	414	3	study	study	NOUN
ijtc-1533	414	4	into	into	ADP
ijtc-1533	414	5	impression	impression	NOUN
ijtc-1533	414	6	management	management	NOUN
ijtc-1533	414	7	practices	practice	NOUN
ijtc-1533	414	8	of	of	ADP
ijtc-1533	414	9	chairman'sstatements	chairman'sstatement	NOUN
ijtc-1533	414	10	in	in	ADP
ijtc-1533	414	11	south	south	ADJ
ijtc-1533	414	12	african	african	ADJ
ijtc-1533	414	13	annual	annual	ADJ
ijtc-1533	414	14	reports	report	NOUN
ijtc-1533	414	15	university	university	NOUN
ijtc-1533	414	16	of	of	ADP
ijtc-1533	414	17	the	the	DET
ijtc-1533	414	18	witwatersrand	witwatersrand	NOUN
ijtc-1533	414	19	,	,	PUNCT
ijtc-1533	414	20	faculty	faculty	NOUN
ijtc-1533	414	21	of	of	ADP
ijtc-1533	414	22	commerce	commerce	PROPN
ijtc-1533	414	23	,	,	PUNCT
ijtc-1533	414	24	law	law	NOUN
ijtc-1533	414	25	and	and	CCONJ
ijtc-1533	414	26	management	management	NOUN
ijtc-1533	414	27	…	…	PUNCT
ijtc-1533	414	28	]	]	PUNCT
ijtc-1533	414	29	.	.	PUNCT
ijtc-1533	415	1	moreno	moreno	PROPN
ijtc-1533	415	2	,	,	PUNCT
ijtc-1533	415	3	a.	a.	PROPN
ijtc-1533	415	4	,	,	PUNCT
ijtc-1533	415	5	jones	jones	PROPN
ijtc-1533	415	6	,	,	PUNCT
ijtc-1533	415	7	m.	m.	PROPN
ijtc-1533	415	8	j.	j.	PROPN
ijtc-1533	415	9	,	,	PUNCT
ijtc-1533	415	10	&	&	CCONJ
ijtc-1533	415	11	quinn	quinn	PROPN
ijtc-1533	415	12	,	,	PUNCT
ijtc-1533	415	13	m.	m.	NOUN
ijtc-1533	415	14	(	(	PUNCT
ijtc-1533	415	15	2019	2019	NUM
ijtc-1533	415	16	)	)	PUNCT
ijtc-1533	415	17	.	.	PUNCT
ijtc-1533	416	1	a	a	DET
ijtc-1533	416	2	longitudinal	longitudinal	ADJ
ijtc-1533	416	3	study	study	NOUN
ijtc-1533	416	4	of	of	ADP
ijtc-1533	416	5	the	the	DET
ijtc-1533	416	6	textual	textual	ADJ
ijtc-1533	416	7	characteristics	characteristic	NOUN
ijtc-1533	416	8	in	in	ADP
ijtc-1533	416	9	the	the	DET
ijtc-1533	416	10	chairman	chairman	NOUN
ijtc-1533	416	11	’s	’s	PART
ijtc-1533	416	12	statements	statement	NOUN
ijtc-1533	416	13	of	of	ADP
ijtc-1533	416	14	guinness	guinness	PROPN
ijtc-1533	416	15	:	:	PUNCT
ijtc-1533	416	16	an	an	DET
ijtc-1533	416	17	impression	impression	NOUN
ijtc-1533	416	18	management	management	NOUN
ijtc-1533	416	19	perspective	perspective	NOUN
ijtc-1533	416	20	.	.	PUNCT
ijtc-1533	417	1	accounting	accounting	NOUN
ijtc-1533	417	2	,	,	PUNCT
ijtc-1533	417	3	auditing	auditing	NOUN
ijtc-1533	417	4	&	&	CCONJ
ijtc-1533	417	5	accountability	accountability	NOUN
ijtc-1533	417	6	journal	journal	NOUN
ijtc-1533	417	7	,	,	PUNCT
ijtc-1533	417	8	32(6	32(6	NUM
ijtc-1533	417	9	)	)	PUNCT
ijtc-1533	417	10	,	,	PUNCT
ijtc-1533	417	11	1714	1714	NUM
ijtc-1533	417	12	-	-	SYM
ijtc-1533	417	13	1741	1741	NUM
ijtc-1533	417	14	.	.	PUNCT
ijtc-1533	418	1	morris	morris	PROPN
ijtc-1533	418	2	,	,	PUNCT
ijtc-1533	418	3	r.	r.	PROPN
ijtc-1533	418	4	d.	d.	PROPN
ijtc-1533	418	5	(	(	PUNCT
ijtc-1533	418	6	1987	1987	NUM
ijtc-1533	418	7	)	)	PUNCT
ijtc-1533	418	8	.	.	PUNCT
ijtc-1533	419	1	signalling	signal	VERB
ijtc-1533	419	2	,	,	PUNCT
ijtc-1533	419	3	agency	agency	NOUN
ijtc-1533	419	4	theory	theory	NOUN
ijtc-1533	419	5	and	and	CCONJ
ijtc-1533	419	6	accounting	accounting	NOUN
ijtc-1533	419	7	policy	policy	NOUN
ijtc-1533	419	8	choice	choice	NOUN
ijtc-1533	419	9	.	.	PUNCT
ijtc-1533	420	1	accounting	accounting	NOUN
ijtc-1533	420	2	and	and	CCONJ
ijtc-1533	420	3	business	business	NOUN
ijtc-1533	420	4	research	research	NOUN
ijtc-1533	420	5	,	,	PUNCT
ijtc-1533	420	6	18(69	18(69	NUM
ijtc-1533	420	7	)	)	PUNCT
ijtc-1533	420	8	,	,	PUNCT
ijtc-1533	420	9	47	47	NUM
ijtc-1533	420	10	-	-	SYM
ijtc-1533	420	11	56.48	56.48	NUM
ijtc-1533	420	12	nel	nel	PROPN
ijtc-1533	420	13	,	,	PUNCT
ijtc-1533	420	14	g.	g.	PROPN
ijtc-1533	420	15	f.	f.	PROPN
ijtc-1533	420	16	,	,	PUNCT
ijtc-1533	420	17	arendse	arendse	PROPN
ijtc-1533	420	18	-	-	PUNCT
ijtc-1533	420	19	fourie	fourie	PROPN
ijtc-1533	420	20	,	,	PUNCT
ijtc-1533	420	21	s.-l	s.-l	NOUN
ijtc-1533	420	22	.	.	PUNCT
ijtc-1533	421	1	,	,	PUNCT
ijtc-1533	421	2	&	&	CCONJ
ijtc-1533	421	3	ontong	ontong	PROPN
ijtc-1533	421	4	,	,	PUNCT
ijtc-1533	421	5	j.	j.	PROPN
ijtc-1533	421	6	m.	m.	PROPN
ijtc-1533	421	7	(	(	PUNCT
ijtc-1533	421	8	2022	2022	NUM
ijtc-1533	421	9	)	)	PUNCT
ijtc-1533	422	1	.	.	PUNCT
ijtc-1533	423	1	the	the	DET
ijtc-1533	423	2	association	association	NOUN
ijtc-1533	423	3	between	between	ADP
ijtc-1533	423	4	optimism	optimism	NOUN
ijtc-1533	423	5	and	and	CCONJ
ijtc-1533	423	6	future	future	ADJ
ijtc-1533	423	7	performance	performance	NOUN
ijtc-1533	423	8	:	:	PUNCT
ijtc-1533	423	9	evidence	evidence	NOUN
ijtc-1533	423	10	of	of	ADP
ijtc-1533	423	11	impression	impression	NOUN
ijtc-1533	423	12	management	management	NOUN
ijtc-1533	423	13	from	from	ADP
ijtc-1533	423	14	chief	chief	ADJ
ijtc-1533	423	15	executive	executive	ADJ
ijtc-1533	423	16	officer	officer	NOUN
ijtc-1533	423	17	and	and	CCONJ
ijtc-1533	423	18	chairperson	chairperson	NOUN
ijtc-1533	423	19	letters	letter	NOUN
ijtc-1533	423	20	.	.	PUNCT
ijtc-1533	424	1	south	south	ADJ
ijtc-1533	424	2	african	african	ADJ
ijtc-1533	424	3	journal	journal	PROPN
ijtc-1533	424	4	of	of	ADP
ijtc-1533	424	5	business	business	NOUN
ijtc-1533	424	6	management	management	NOUN
ijtc-1533	424	7	,	,	PUNCT
ijtc-1533	424	8	53(1	53(1	NOUN
ijtc-1533	424	9	)	)	PUNCT
ijtc-1533	424	10	,	,	PUNCT
ijtc-1533	424	11	12	12	NUM
ijtc-1533	424	12	.	.	PUNCT
ijtc-1533	425	1	oliveira	oliveira	PROPN
ijtc-1533	425	2	,	,	PUNCT
ijtc-1533	425	3	j.	j.	PROPN
ijtc-1533	425	4	,	,	PUNCT
ijtc-1533	425	5	azevedo	azevedo	PROPN
ijtc-1533	425	6	,	,	PUNCT
ijtc-1533	425	7	g.	g.	PROPN
ijtc-1533	425	8	,	,	PUNCT
ijtc-1533	425	9	&	&	CCONJ
ijtc-1533	425	10	borges	borges	PROPN
ijtc-1533	425	11	,	,	PUNCT
ijtc-1533	425	12	f.	f.	PROPN
ijtc-1533	425	13	(	(	PUNCT
ijtc-1533	425	14	2016	2016	NUM
ijtc-1533	425	15	)	)	PUNCT
ijtc-1533	425	16	.	.	PUNCT
ijtc-1533	426	1	impression	impression	NOUN
ijtc-1533	426	2	management	management	NOUN
ijtc-1533	426	3	and	and	CCONJ
ijtc-1533	426	4	self	self	NOUN
ijtc-1533	426	5	-	-	PUNCT
ijtc-1533	426	6	presentation	presentation	NOUN
ijtc-1533	426	7	dissimulation	dissimulation	NOUN
ijtc-1533	426	8	in	in	ADP
ijtc-1533	426	9	portuguese	portuguese	ADJ
ijtc-1533	426	10	chairman	chairman	NOUN
ijtc-1533	426	11	’s	’s	PART
ijtc-1533	426	12	statements	statement	NOUN
ijtc-1533	426	13	.	.	PUNCT
ijtc-1533	427	1	corporate	corporate	ADJ
ijtc-1533	427	2	communications	communication	NOUN
ijtc-1533	427	3	:	:	PUNCT
ijtc-1533	427	4	an	an	DET
ijtc-1533	427	5	international	international	ADJ
ijtc-1533	427	6	journal	journal	NOUN
ijtc-1533	427	7	,	,	PUNCT
ijtc-1533	427	8	21(3	21(3	NUM
ijtc-1533	427	9	)	)	PUNCT
ijtc-1533	427	10	,	,	PUNCT
ijtc-1533	427	11	388	388	NUM
ijtc-1533	427	12	-	-	SYM
ijtc-1533	427	13	408	408	NUM
ijtc-1533	427	14	.	.	PUNCT
ijtc-1533	428	1	phesa	phesa	PROPN
ijtc-1533	428	2	,	,	PUNCT
ijtc-1533	428	3	m.	m.	NOUN
ijtc-1533	428	4	(	(	PUNCT
ijtc-1533	428	5	2021	2021	NUM
ijtc-1533	428	6	)	)	PUNCT
ijtc-1533	428	7	.	.	PUNCT
ijtc-1533	429	1	impression	impression	NOUN
ijtc-1533	429	2	management	management	NOUN
ijtc-1533	429	3	observation	observation	NOUN
ijtc-1533	429	4	in	in	ADP
ijtc-1533	429	5	chairman	chairman	NOUN
ijtc-1533	429	6	statements	statement	NOUN
ijtc-1533	429	7	in	in	ADP
ijtc-1533	429	8	jse	jse	PROPN
ijtc-1533	429	9	top	top	VERB
ijtc-1533	429	10	40	40	NUM
ijtc-1533	429	11	listed	list	VERB
ijtc-1533	429	12	companies	company	NOUN
ijtc-1533	429	13	.	.	PUNCT
ijtc-1533	430	1	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	PROPN
ijtc-1533	430	2	impression	impression	NOUN
ijtc-1533	430	3	management	management	NOUN
ijtc-1533	430	4	analysis	analysis	NOUN
ijtc-1533	430	5	in	in	ADP
ijtc-1533	430	6	south	south	PROPN
ijtc-1533	430	7	african	african	PROPN
ijtc-1533	430	8	soe	soe	PROPN
ijtc-1533	430	9	’s	’s	PART
ijtc-1533	430	10	(	(	PUNCT
ijtc-1533	430	11	state	state	NOUN
ijtc-1533	430	12	in	in	ADP
ijtc-1533	430	13	full	full	ADJ
ijtc-1533	430	14	for	for	ADP
ijtc-1533	430	15	the	the	DET
ijtc-1533	430	16	first	first	ADJ
ijtc-1533	430	17	time	time	NOUN
ijtc-1533	430	18	)	)	PUNCT
ijtc-1533	430	19	annual	annual	ADJ
ijtc-1533	430	20	reports	report	NOUN
ijtc-1533	430	21	:	:	PUNCT
ijtc-1533	430	22	a	a	DET
ijtc-1533	430	23	signaling	signal	VERB
ijtc-1533	430	24	theory	theory	NOUN
ijtc-1533	430	25	approach	approach	NOUN
ijtc-1533	430	26	ngcizela	ngcizela	ADP
ijtc-1533	430	27	,	,	PUNCT
ijtc-1533	430	28	phesa	phesa	NOUN
ijtc-1533	430	29	,	,	PUNCT
ijtc-1533	430	30	and	and	CCONJ
ijtc-1533	430	31	arulanandam	arulanandam	PROPN
ijtc-1533	430	32	826	826	NUM
ijtc-1533	431	1	|	|	ADV
ijtc-1533	431	2	ilomata	ilomata	PROPN
ijtc-1533	431	3	international	international	ADJ
ijtc-1533	431	4	journal	journal	NOUN
ijtc-1533	431	5	of	of	ADP
ijtc-1533	431	6	tax	tax	PROPN
ijtc-1533	431	7	&	&	CCONJ
ijtc-1533	431	8	accounting	accounting	PROPN
ijtc-1533	431	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1533	431	10	phesa	phesa	NOUN
ijtc-1533	431	11	,	,	PUNCT
ijtc-1533	431	12	m.	m.	NOUN
ijtc-1533	431	13	,	,	PUNCT
ijtc-1533	431	14	&	&	CCONJ
ijtc-1533	431	15	sibanda	sibanda	PROPN
ijtc-1533	431	16	,	,	PUNCT
ijtc-1533	431	17	m.	m.	NOUN
ijtc-1533	431	18	(	(	PUNCT
ijtc-1533	431	19	2022	2022	NUM
ijtc-1533	431	20	)	)	PUNCT
ijtc-1533	431	21	.	.	PUNCT
ijtc-1533	432	1	a	a	DET
ijtc-1533	432	2	manifestation	manifestation	NOUN
ijtc-1533	432	3	of	of	ADP
ijtc-1533	432	4	impression	impression	NOUN
ijtc-1533	432	5	management	management	NOUN
ijtc-1533	432	6	in	in	ADP
ijtc-1533	432	7	corporate	corporate	ADJ
ijtc-1533	432	8	reporting	reporting	NOUN
ijtc-1533	432	9	in	in	ADP
ijtc-1533	432	10	jse	jse	PROPN
ijtc-1533	432	11	top	top	VERB
ijtc-1533	432	12	40	40	NUM
ijtc-1533	432	13	listed	list	VERB
ijtc-1533	432	14	companies	company	NOUN
ijtc-1533	432	15	.	.	PUNCT
ijtc-1533	433	1	journal	journal	PROPN
ijtc-1533	433	2	of	of	ADP
ijtc-1533	433	3	business	business	NOUN
ijtc-1533	433	4	and	and	CCONJ
ijtc-1533	433	5	social	social	ADJ
ijtc-1533	433	6	review	review	NOUN
ijtc-1533	433	7	in	in	ADP
ijtc-1533	433	8	emerging	emerge	VERB
ijtc-1533	433	9	economies	economy	NOUN
ijtc-1533	433	10	,	,	PUNCT
ijtc-1533	433	11	8(4	8(4	NOUN
ijtc-1533	433	12	)	)	PUNCT
ijtc-1533	433	13	,	,	PUNCT
ijtc-1533	433	14	669	669	NUM
ijtc-1533	433	15	-	-	SYM
ijtc-1533	433	16	682	682	NUM
ijtc-1533	433	17	.	.	PUNCT
ijtc-1533	434	1	phesa	phesa	PROPN
ijtc-1533	434	2	,	,	PUNCT
ijtc-1533	434	3	m.	m.	NOUN
ijtc-1533	434	4	,	,	PUNCT
ijtc-1533	434	5	sibanda	sibanda	NOUN
ijtc-1533	434	6	,	,	PUNCT
ijtc-1533	434	7	m.	m.	NOUN
ijtc-1533	434	8	,	,	PUNCT
ijtc-1533	434	9	&	&	CCONJ
ijtc-1533	434	10	gumede	gumede	PROPN
ijtc-1533	434	11	,	,	PUNCT
ijtc-1533	434	12	z.	z.	PROPN
ijtc-1533	434	13	h.	h.	PROPN
ijtc-1533	434	14	(	(	PUNCT
ijtc-1533	434	15	2023	2023	NUM
ijtc-1533	434	16	)	)	PUNCT
ijtc-1533	434	17	.	.	PUNCT
ijtc-1533	435	1	jse	jse	PROPN
ijtc-1533	435	2	delisted	delist	VERB
ijtc-1533	435	3	companies	company	NOUN
ijtc-1533	435	4	'	'	PART
ijtc-1533	435	5	use	use	NOUN
ijtc-1533	435	6	of	of	ADP
ijtc-1533	435	7	impression	impression	NOUN
ijtc-1533	435	8	management	management	NOUN
ijtc-1533	435	9	practices	practice	NOUN
ijtc-1533	435	10	in	in	ADP
ijtc-1533	435	11	the	the	DET
ijtc-1533	435	12	chairman	chairman	NOUN
ijtc-1533	435	13	’s	’s	PART
ijtc-1533	435	14	statement	statement	NOUN
ijtc-1533	435	15	and	and	CCONJ
ijtc-1533	435	16	audit	audit	NOUN
ijtc-1533	435	17	committee	committee	NOUN
ijtc-1533	435	18	report	report	NOUN
ijtc-1533	435	19	preceding	precede	VERB
ijtc-1533	435	20	delisting	delist	VERB
ijtc-1533	435	21	from	from	ADP
ijtc-1533	435	22	the	the	DET
ijtc-1533	435	23	2016	2016	NUM
ijtc-1533	435	24	-	-	PUNCT
ijtc-1533	435	25	2021	2021	NUM
ijtc-1533	435	26	period	period	NOUN
ijtc-1533	435	27	.	.	PUNCT
ijtc-1533	436	1	international	international	ADJ
ijtc-1533	436	2	journal	journal	PROPN
ijtc-1533	436	3	of	of	ADP
ijtc-1533	436	4	environmental	environmental	ADJ
ijtc-1533	436	5	,	,	PUNCT
ijtc-1533	436	6	sustainability	sustainability	NOUN
ijtc-1533	436	7	,	,	PUNCT
ijtc-1533	436	8	and	and	CCONJ
ijtc-1533	436	9	social	social	ADJ
ijtc-1533	436	10	science	science	NOUN
ijtc-1533	436	11	,	,	PUNCT
ijtc-1533	436	12	4(4	4(4	NUM
ijtc-1533	436	13	)	)	PUNCT
ijtc-1533	436	14	,	,	PUNCT
ijtc-1533	436	15	1162	1162	NUM
ijtc-1533	436	16	-	-	SYM
ijtc-1533	436	17	1179	1179	NUM
ijtc-1533	436	18	.	.	PUNCT
ijtc-1533	437	1	pistoni	pistoni	NOUN
ijtc-1533	437	2	,	,	PUNCT
ijtc-1533	437	3	a.	a.	NOUN
ijtc-1533	437	4	,	,	PUNCT
ijtc-1533	437	5	songini	songini	PROPN
ijtc-1533	437	6	,	,	PUNCT
ijtc-1533	437	7	l.	l.	PROPN
ijtc-1533	437	8	,	,	PUNCT
ijtc-1533	437	9	&	&	CCONJ
ijtc-1533	437	10	bavagnoli	bavagnoli	ADJ
ijtc-1533	437	11	,	,	PUNCT
ijtc-1533	437	12	f.	f.	PROPN
ijtc-1533	437	13	(	(	PUNCT
ijtc-1533	437	14	2018	2018	NUM
ijtc-1533	437	15	)	)	PUNCT
ijtc-1533	437	16	.	.	PUNCT
ijtc-1533	438	1	integrated	integrate	VERB
ijtc-1533	438	2	reporting	reporting	NOUN
ijtc-1533	438	3	quality	quality	NOUN
ijtc-1533	438	4	:	:	PUNCT
ijtc-1533	438	5	an	an	DET
ijtc-1533	438	6	empirical	empirical	ADJ
ijtc-1533	438	7	analysis	analysis	NOUN
ijtc-1533	438	8	.	.	PUNCT
ijtc-1533	439	1	corporate	corporate	ADJ
ijtc-1533	439	2	social	social	ADJ
ijtc-1533	439	3	responsibility	responsibility	NOUN
ijtc-1533	439	4	and	and	CCONJ
ijtc-1533	439	5	environmental	environmental	ADJ
ijtc-1533	439	6	management	management	NOUN
ijtc-1533	439	7	,	,	PUNCT
ijtc-1533	439	8	25(4	25(4	NOUN
ijtc-1533	439	9	)	)	PUNCT
ijtc-1533	439	10	,	,	PUNCT
ijtc-1533	439	11	489	489	NUM
ijtc-1533	439	12	-	-	SYM
ijtc-1533	439	13	507	507	NUM
ijtc-1533	439	14	.	.	PUNCT
ijtc-1533	440	1	prc	prc	PROPN
ijtc-1533	440	2	.	.	PUNCT
ijtc-1533	441	1	(	(	PUNCT
ijtc-1533	441	2	2013	2013	NUM
ijtc-1533	441	3	)	)	PUNCT
ijtc-1533	441	4	.	.	PUNCT
ijtc-1533	442	1	report	report	NOUN
ijtc-1533	442	2	of	of	ADP
ijtc-1533	442	3	the	the	DET
ijtc-1533	442	4	presidential	presidential	ADJ
ijtc-1533	442	5	review	review	NOUN
ijtc-1533	442	6	committee	committee	NOUN
ijtc-1533	442	7	(	(	PUNCT
ijtc-1533	442	8	prc	prc	PROPN
ijtc-1533	442	9	)	)	PUNCT
ijtc-1533	442	10	of	of	ADP
ijtc-1533	442	11	state	state	NOUN
ijtc-1533	442	12	-	-	PUNCT
ijtc-1533	442	13	owned	own	VERB
ijtc-1533	442	14	entities	entity	NOUN
ijtc-1533	442	15	(	(	PUNCT
ijtc-1533	442	16	soes	soe	NOUN
ijtc-1533	442	17	)	)	PUNCT
ijtc-1533	442	18	.	.	PUNCT
ijtc-1533	443	1	(	(	PUNCT
ijtc-1533	443	2	1	1	NUM
ijtc-1533	443	3	)	)	PUNCT
ijtc-1533	443	4	.	.	PUNCT
ijtc-1533	444	1	https://www.gov.za/documents/other/report-presidential-review-committee-prcstateownedentities-soes-28-may-2013	https://www.gov.za/documents/other/report-presidential-review-committee-prcstateownedentities-soes-28-may-2013	PROPN
ijtc-1533	444	2	retrieved	retrieve	VERB
ijtc-1533	444	3	from	from	ADP
ijtc-1533	444	4	https://www.gov.za/documents/other/report-presidential-review-committee-prcstateownedentities-soes-28-may-2013	https://www.gov.za/documents/other/report-presidential-review-committee-prcstateownedentities-soes-28-may-2013	PROPN
ijtc-1533	444	5	.	.	PUNCT
ijtc-1533	445	1	shaikh	shaikh	PROPN
ijtc-1533	445	2	,	,	PUNCT
ijtc-1533	445	3	s.	s.	PROPN
ijtc-1533	445	4	(	(	PUNCT
ijtc-1533	445	5	2022	2022	NUM
ijtc-1533	445	6	)	)	PUNCT
ijtc-1533	445	7	.	.	PUNCT
ijtc-1533	446	1	impression	impression	NOUN
ijtc-1533	446	2	management	management	NOUN
ijtc-1533	446	3	analysis	analysis	NOUN
ijtc-1533	446	4	of	of	ADP
ijtc-1533	446	5	south	south	ADJ
ijtc-1533	446	6	african	african	ADJ
ijtc-1533	446	7	state	state	NOUN
ijtc-1533	446	8	-	-	PUNCT
ijtc-1533	446	9	owned	own	VERB
ijtc-1533	446	10	enterprises	enterprise	NOUN
ijtc-1533	446	11	:	:	PUNCT
ijtc-1533	446	12	six	six	NUM
ijtc-1533	446	13	capitals	capital	NOUN
ijtc-1533	446	14	disclosure	disclosure	NOUN
ijtc-1533	446	15	in	in	ADP
ijtc-1533	446	16	the	the	DET
ijtc-1533	446	17	chairman	chairman	NOUN
ijtc-1533	446	18	,	,	PUNCT
ijtc-1533	446	19	ceo	ceo	PROPN
ijtc-1533	446	20	,	,	PUNCT
ijtc-1533	446	21	cfo	cfo	NOUN
ijtc-1533	446	22	and	and	CCONJ
ijtc-1533	446	23	performance	performance	NOUN
ijtc-1533	446	24	report	report	NOUN
ijtc-1533	446	25	.	.	PUNCT
ijtc-1533	447	1	shaikh	shaikh	PROPN
ijtc-1533	447	2	,	,	PUNCT
ijtc-1533	447	3	s.	s.	PROPN
ijtc-1533	447	4	,	,	PUNCT
ijtc-1533	447	5	varachia	varachia	PROPN
ijtc-1533	447	6	,	,	PUNCT
ijtc-1533	447	7	z.	z.	PROPN
ijtc-1533	447	8	,	,	PUNCT
ijtc-1533	447	9	&	&	CCONJ
ijtc-1533	447	10	myeza	myeza	PROPN
ijtc-1533	447	11	,	,	PUNCT
ijtc-1533	447	12	l.	l.	PROPN
ijtc-1533	447	13	(	(	PUNCT
ijtc-1533	447	14	2024	2024	NUM
ijtc-1533	447	15	)	)	PUNCT
ijtc-1533	447	16	.	.	PUNCT
ijtc-1533	448	1	integrated	integrate	VERB
ijtc-1533	448	2	reports	report	NOUN
ijtc-1533	448	3	of	of	ADP
ijtc-1533	448	4	impression	impression	NOUN
ijtc-1533	448	5	management	management	NOUN
ijtc-1533	448	6	techniques	technique	NOUN
ijtc-1533	448	7	of	of	ADP
ijtc-1533	448	8	the	the	DET
ijtc-1533	448	9	south	south	ADJ
ijtc-1533	448	10	african	african	ADJ
ijtc-1533	448	11	state	state	NOUN
ijtc-1533	448	12	-	-	PUNCT
ijtc-1533	448	13	owned	own	VERB
ijtc-1533	448	14	enterprises	enterprise	NOUN
ijtc-1533	448	15	.	.	PUNCT
ijtc-1533	449	1	journal	journal	NOUN
ijtc-1533	449	2	of	of	ADP
ijtc-1533	449	3	public	public	ADJ
ijtc-1533	449	4	administration	administration	NOUN
ijtc-1533	449	5	,	,	PUNCT
ijtc-1533	449	6	59(1	59(1	NUM
ijtc-1533	449	7	)	)	PUNCT
ijtc-1533	449	8	,	,	PUNCT
ijtc-1533	449	9	130	130	NUM
ijtc-1533	449	10	-	-	SYM
ijtc-1533	449	11	150	150	NUM
ijtc-1533	449	12	.	.	PUNCT
ijtc-1533	450	1	smith	smith	PROPN
ijtc-1533	450	2	,	,	PUNCT
ijtc-1533	450	3	m.	m.	NOUN
ijtc-1533	450	4	,	,	PUNCT
ijtc-1533	450	5	&	&	CCONJ
ijtc-1533	450	6	taffler	taffler	PROPN
ijtc-1533	450	7	,	,	PUNCT
ijtc-1533	450	8	r.	r.	PROPN
ijtc-1533	450	9	j.	j.	PROPN
ijtc-1533	450	10	(	(	PUNCT
ijtc-1533	450	11	2000	2000	NUM
ijtc-1533	450	12	)	)	PUNCT
ijtc-1533	450	13	.	.	PUNCT
ijtc-1533	451	1	the	the	DET
ijtc-1533	451	2	chairman	chairman	NOUN
ijtc-1533	451	3	’s	’s	PART
ijtc-1533	451	4	statement	statement	NOUN
ijtc-1533	451	5	a	a	DET
ijtc-1533	451	6	content	content	NOUN
ijtc-1533	451	7	analysis	analysis	NOUN
ijtc-1533	451	8	of	of	ADP
ijtc-1533	451	9	discretionary	discretionary	ADJ
ijtc-1533	451	10	narrative	narrative	NOUN
ijtc-1533	451	11	disclosures	disclosure	NOUN
ijtc-1533	451	12	.	.	PUNCT
ijtc-1533	452	1	accounting	accounting	NOUN
ijtc-1533	452	2	,	,	PUNCT
ijtc-1533	452	3	auditing	auditing	NOUN
ijtc-1533	452	4	&	&	CCONJ
ijtc-1533	452	5	accountability	accountability	NOUN
ijtc-1533	452	6	journal	journal	NOUN
ijtc-1533	452	7	,	,	PUNCT
ijtc-1533	452	8	13(5	13(5	NUM
ijtc-1533	452	9	)	)	PUNCT
ijtc-1533	452	10	,	,	PUNCT
ijtc-1533	453	1	624647.https://doi.org/10.1108/09513570010353738	624647.https://doi.org/10.1108/09513570010353738	ADJ
ijtc-1533	453	2	spence	spence	NOUN
ijtc-1533	453	3	,	,	PUNCT
ijtc-1533	453	4	m.	m.	NOUN
ijtc-1533	453	5	(	(	PUNCT
ijtc-1533	453	6	1978	1978	NUM
ijtc-1533	453	7	)	)	PUNCT
ijtc-1533	453	8	.	.	PUNCT
ijtc-1533	454	1	job	job	NOUN
ijtc-1533	454	2	market	market	NOUN
ijtc-1533	454	3	signaling	signal	VERB
ijtc-1533	454	4	.	.	PUNCT
ijtc-1533	455	1	in	in	ADP
ijtc-1533	455	2	uncertainty	uncertainty	NOUN
ijtc-1533	455	3	in	in	ADP
ijtc-1533	455	4	economics	economic	NOUN
ijtc-1533	455	5	(	(	PUNCT
ijtc-1533	455	6	pp	pp	ADJ
ijtc-1533	455	7	.	.	PUNCT
ijtc-1533	456	1	281	281	NUM
ijtc-1533	456	2	-	-	SYM
ijtc-1533	456	3	306	306	NUM
ijtc-1533	456	4	)	)	PUNCT
ijtc-1533	456	5	.	.	PUNCT
ijtc-1533	457	1	elsevier	elsevier	PROPN
ijtc-1533	457	2	.	.	PUNCT
ijtc-1533	458	1	surty	surty	PROPN
ijtc-1533	458	2	,	,	PUNCT
ijtc-1533	458	3	m.	m.	NOUN
ijtc-1533	458	4	,	,	PUNCT
ijtc-1533	458	5	yasseen	yasseen	PROPN
ijtc-1533	458	6	,	,	PUNCT
ijtc-1533	458	7	y.	y.	PROPN
ijtc-1533	458	8	,	,	PUNCT
ijtc-1533	458	9	&	&	CCONJ
ijtc-1533	458	10	padia	padia	PROPN
ijtc-1533	458	11	,	,	PUNCT
ijtc-1533	458	12	n.	n.	NOUN
ijtc-1533	458	13	(	(	PUNCT
ijtc-1533	458	14	2018	2018	NUM
ijtc-1533	458	15	)	)	PUNCT
ijtc-1533	458	16	.	.	PUNCT
ijtc-1533	459	1	trends	trend	NOUN
ijtc-1533	459	2	in	in	ADP
ijtc-1533	459	3	integrated	integrated	ADJ
ijtc-1533	459	4	reporting	reporting	NOUN
ijtc-1533	459	5	:	:	PUNCT
ijtc-1533	459	6	a	a	DET
ijtc-1533	459	7	state	state	NOUN
ijtc-1533	459	8	-	-	PUNCT
ijtc-1533	459	9	owned	own	VERB
ijtc-1533	459	10	company	company	NOUN
ijtc-1533	459	11	analysis	analysis	NOUN
ijtc-1533	459	12	.	.	PUNCT
ijtc-1533	460	1	southern	southern	ADJ
ijtc-1533	460	2	african	african	ADJ
ijtc-1533	460	3	business	business	PROPN
ijtc-1533	460	4	review	review	PROPN
ijtc-1533	460	5	,	,	PUNCT
ijtc-1533	460	6	22(1	22(1	NUM
ijtc-1533	460	7	)	)	PUNCT
ijtc-1533	460	8	.	.	PUNCT
ijtc-1533	461	1	taj	taj	PROPN
ijtc-1533	461	2	,	,	PUNCT
ijtc-1533	461	3	s.	s.	PROPN
ijtc-1533	461	4	a.	a.	PROPN
ijtc-1533	461	5	(	(	PUNCT
ijtc-1533	461	6	2016	2016	NUM
ijtc-1533	461	7	)	)	PUNCT
ijtc-1533	461	8	.	.	PUNCT
ijtc-1533	462	1	application	application	NOUN
ijtc-1533	462	2	of	of	ADP
ijtc-1533	462	3	signaling	signal	VERB
ijtc-1533	462	4	theory	theory	NOUN
ijtc-1533	462	5	in	in	ADP
ijtc-1533	462	6	management	management	NOUN
ijtc-1533	462	7	research	research	NOUN
ijtc-1533	462	8	:	:	PUNCT
ijtc-1533	462	9	addressing	address	VERB
ijtc-1533	462	10	major	major	ADJ
ijtc-1533	462	11	gaps	gap	NOUN
ijtc-1533	462	12	in	in	ADP
ijtc-1533	462	13	theory	theory	NOUN
ijtc-1533	462	14	.	.	PUNCT
ijtc-1533	463	1	european	european	ADJ
ijtc-1533	463	2	management	management	PROPN
ijtc-1533	463	3	journal	journal	PROPN
ijtc-1533	463	4	,	,	PUNCT
ijtc-1533	463	5	34(4	34(4	NUM
ijtc-1533	463	6	)	)	PUNCT
ijtc-1533	463	7	,	,	PUNCT
ijtc-1533	463	8	338	338	NUM
ijtc-1533	463	9	-	-	SYM
ijtc-1533	463	10	348	348	NUM
ijtc-1533	463	11	.	.	PUNCT
ijtc-1533	464	1	thomas	thomas	PROPN
ijtc-1533	464	2	,	,	PUNCT
ijtc-1533	464	3	a.	a.	PROPN
ijtc-1533	464	4	(	(	PUNCT
ijtc-1533	464	5	2012	2012	NUM
ijtc-1533	464	6	)	)	PUNCT
ijtc-1533	464	7	.	.	PUNCT
ijtc-1533	465	1	governance	governance	NOUN
ijtc-1533	465	2	at	at	ADP
ijtc-1533	465	3	south	south	ADJ
ijtc-1533	465	4	african	african	ADJ
ijtc-1533	465	5	state	state	NOUN
ijtc-1533	465	6	-	-	PUNCT
ijtc-1533	465	7	owned	own	VERB
ijtc-1533	465	8	enterprises	enterprise	NOUN
ijtc-1533	465	9	:	:	PUNCT
ijtc-1533	465	10	what	what	PRON
ijtc-1533	465	11	do	do	VERB
ijtc-1533	465	12	annual	annual	ADJ
ijtc-1533	465	13	reports	report	NOUN
ijtc-1533	465	14	and	and	CCONJ
ijtc-1533	465	15	the	the	DET
ijtc-1533	465	16	print	print	NOUN
ijtc-1533	465	17	media	medium	NOUN
ijtc-1533	465	18	tell	tell	VERB
ijtc-1533	465	19	us	we	PRON
ijtc-1533	465	20	?	?	PUNCT
ijtc-1533	466	1	social	social	ADJ
ijtc-1533	466	2	responsibility	responsibility	NOUN
ijtc-1533	466	3	journal	journal	NOUN
ijtc-1533	466	4	,	,	PUNCT
ijtc-1533	466	5	8(4	8(4	NUM
ijtc-1533	466	6	)	)	PUNCT
ijtc-1533	466	7	,	,	PUNCT
ijtc-1533	466	8	448	448	NUM
ijtc-1533	466	9	-	-	SYM
ijtc-1533	466	10	470	470	NUM
ijtc-1533	466	11	.	.	PUNCT
ijtc-1533	467	1	treasury	treasury	PROPN
ijtc-1533	467	2	,	,	PUNCT
ijtc-1533	467	3	n.	n.	NOUN
ijtc-1533	467	4	(	(	PUNCT
ijtc-1533	467	5	1999	1999	NUM
ijtc-1533	467	6	)	)	PUNCT
ijtc-1533	467	7	.	.	PUNCT
ijtc-1533	468	1	<	<	X
ijtc-1533	468	2	national	national	PROPN
ijtc-1533	468	3	treasury	treasury	PROPN
ijtc-1533	468	4	1999	1999	NUM
ijtc-1533	468	5	,	,	PUNCT
ijtc-1533	468	6	pfma	pfma	NOUN
ijtc-1533	468	7	1999	1999	NUM
ijtc-1533	468	8	as	as	ADP
ijtc-1533	468	9	amended	amend	VERB
ijtc-1533	468	10	march	march	PROPN
ijtc-1533	468	11	2017.pdf	2017.pdf	NUM
ijtc-1533	468	12	>	>	X
ijtc-1533	468	13	.	.	PUNCT
ijtc-1533	469	1	tsang	tsang	PROPN
ijtc-1533	469	2	,	,	PUNCT
ijtc-1533	469	3	e.	e.	PROPN
ijtc-1533	469	4	w.	w.	PROPN
ijtc-1533	469	5	(	(	PUNCT
ijtc-1533	469	6	2002	2002	NUM
ijtc-1533	469	7	)	)	PUNCT
ijtc-1533	469	8	.	.	PUNCT
ijtc-1533	470	1	self	self	NOUN
ijtc-1533	470	2	-	-	PUNCT
ijtc-1533	470	3	serving	serve	VERB
ijtc-1533	470	4	attributions	attribution	NOUN
ijtc-1533	470	5	in	in	ADP
ijtc-1533	470	6	corporate	corporate	ADJ
ijtc-1533	470	7	annual	annual	ADJ
ijtc-1533	470	8	reports	report	NOUN
ijtc-1533	470	9	:	:	PUNCT
ijtc-1533	470	10	a	a	DET
ijtc-1533	470	11	replicated	replicated	ADJ
ijtc-1533	470	12	study	study	NOUN
ijtc-1533	470	13	.	.	PUNCT
ijtc-1533	471	1	journal	journal	PROPN
ijtc-1533	471	2	of	of	ADP
ijtc-1533	471	3	management	management	NOUN
ijtc-1533	471	4	studies	study	NOUN
ijtc-1533	471	5	,	,	PUNCT
ijtc-1533	471	6	39(1	39(1	NUM
ijtc-1533	471	7	)	)	PUNCT
ijtc-1533	471	8	,	,	PUNCT
ijtc-1533	471	9	51	51	NUM
ijtc-1533	471	10	-	-	SYM
ijtc-1533	471	11	65.49	65.49	NUM
ijtc-1533	471	12	.	.	PUNCT
ijtc-1533	472	1	wang	wang	PROPN
ijtc-1533	472	2	,	,	PUNCT
ijtc-1533	472	3	r.	r.	PROPN
ijtc-1533	472	4	z.	z.	PROPN
ijtc-1533	472	5	,	,	PUNCT
ijtc-1533	472	6	ó	ó	PROPN
ijtc-1533	472	7	hogartaigh	hogartaigh	NOUN
ijtc-1533	472	8	,	,	PUNCT
ijtc-1533	472	9	c.	c.	PROPN
ijtc-1533	472	10	,	,	PUNCT
ijtc-1533	472	11	&	&	CCONJ
ijtc-1533	472	12	van	van	PROPN
ijtc-1533	472	13	zijl	zijl	PROPN
ijtc-1533	472	14	,	,	PUNCT
ijtc-1533	472	15	t.	t.	PROPN
ijtc-1533	472	16	(	(	PUNCT
ijtc-1533	472	17	2009	2009	NUM
ijtc-1533	472	18	)	)	PUNCT
ijtc-1533	472	19	.	.	PUNCT
ijtc-1533	473	1	a	a	DET
ijtc-1533	473	2	signaling	signal	VERB
ijtc-1533	473	3	theory	theory	NOUN
ijtc-1533	473	4	of	of	ADP
ijtc-1533	473	5	accounting	account	VERB
ijtc-1533	473	6	conservatism	conservatism	NOUN
ijtc-1533	473	7	.	.	PUNCT
ijtc-1533	474	1	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	PROPN
ijtc-1533	474	2	https://www.gov.za/documents/other/report-presidential-review-committee-prc-stateownedhttps://www.gov.za/documents/other/report-presidential-review-committee-prc-stateownedhttps://www.gov.za/documents/other/report-presidential-review-committee-prc-stateowned-%20entities-soes-28-may-2013	https://www.gov.za/documents/other/report-presidential-review-committee-prc-stateownedhttps://www.gov.za/documents/other/report-presidential-review-committee-prc-stateownedhttps://www.gov.za/documents/other/report-presidential-review-committee-prc-stateowned-%20entities-soes-28-may-2013	PROPN
ijtc-1533	474	3	https://www.gov.za/documents/other/report-presidential-review-committee-prc-stateowned-%20entities-soes-28-may-2013	https://www.gov.za/documents/other/report-presidential-review-committee-prc-stateowned-%20entities-soes-28-may-2013	PROPN
ijtc-1533	474	4	https://doi.org/10.1108/09513570010353738	https://doi.org/10.1108/09513570010353738	PROPN
ijtc-1533	474	5	impression	impression	NOUN
ijtc-1533	474	6	management	management	NOUN
ijtc-1533	474	7	analysis	analysis	NOUN
ijtc-1533	474	8	in	in	ADP
ijtc-1533	474	9	south	south	PROPN
ijtc-1533	474	10	african	african	PROPN
ijtc-1533	474	11	soe	soe	PROPN
ijtc-1533	474	12	’s	’s	PART
ijtc-1533	474	13	(	(	PUNCT
ijtc-1533	474	14	state	state	NOUN
ijtc-1533	474	15	in	in	ADP
ijtc-1533	474	16	full	full	ADJ
ijtc-1533	474	17	for	for	ADP
ijtc-1533	474	18	the	the	DET
ijtc-1533	474	19	first	first	ADJ
ijtc-1533	474	20	time	time	NOUN
ijtc-1533	474	21	)	)	PUNCT
ijtc-1533	474	22	annual	annual	ADJ
ijtc-1533	474	23	reports	report	NOUN
ijtc-1533	474	24	:	:	PUNCT
ijtc-1533	474	25	a	a	DET
ijtc-1533	474	26	signaling	signal	VERB
ijtc-1533	474	27	theory	theory	NOUN
ijtc-1533	474	28	approach	approach	NOUN
ijtc-1533	474	29	ngcizela	ngcizela	ADP
ijtc-1533	474	30	,	,	PUNCT
ijtc-1533	474	31	phesa	phesa	NOUN
ijtc-1533	474	32	,	,	PUNCT
ijtc-1533	474	33	and	and	CCONJ
ijtc-1533	474	34	arulanandam	arulanandam	NOUN
ijtc-1533	474	35	827	827	NUM
ijtc-1533	474	36	|	|	ADV
ijtc-1533	474	37	ilomata	ilomata	PROPN
ijtc-1533	474	38	international	international	ADJ
ijtc-1533	474	39	journal	journal	NOUN
ijtc-1533	474	40	of	of	ADP
ijtc-1533	474	41	tax	tax	PROPN
ijtc-1533	474	42	&	&	CCONJ
ijtc-1533	474	43	accounting	account	VERB
ijtc-1533	474	44	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1533	474	45	wilhelmy	wilhelmy	NOUN
ijtc-1533	474	46	,	,	PUNCT
ijtc-1533	474	47	a.	a.	NOUN
ijtc-1533	474	48	,	,	PUNCT
ijtc-1533	474	49	kleinmann	kleinmann	PROPN
ijtc-1533	474	50	,	,	PUNCT
ijtc-1533	474	51	m.	m.	NOUN
ijtc-1533	474	52	,	,	PUNCT
ijtc-1533	474	53	melchers	melchers	PROPN
ijtc-1533	474	54	,	,	PUNCT
ijtc-1533	474	55	k.	k.	PROPN
ijtc-1533	474	56	g.	g.	PROPN
ijtc-1533	474	57	,	,	PUNCT
ijtc-1533	474	58	&	&	CCONJ
ijtc-1533	474	59	götz	götz	PROPN
ijtc-1533	474	60	,	,	PUNCT
ijtc-1533	474	61	m.	m.	NOUN
ijtc-1533	474	62	(	(	PUNCT
ijtc-1533	474	63	2017	2017	NUM
ijtc-1533	474	64	)	)	PUNCT
ijtc-1533	474	65	.	.	PUNCT
ijtc-1533	475	1	selling	selling	NOUN
ijtc-1533	475	2	and	and	CCONJ
ijtc-1533	475	3	smooth	smooth	NOUN
ijtc-1533	475	4	-	-	PUNCT
ijtc-1533	475	5	talking	talking	NOUN
ijtc-1533	475	6	:	:	PUNCT
ijtc-1533	475	7	effects	effect	NOUN
ijtc-1533	475	8	ofinterviewer	ofinterviewer	NOUN
ijtc-1533	475	9	impression	impression	NOUN
ijtc-1533	475	10	management	management	NOUN
ijtc-1533	475	11	from	from	ADP
ijtc-1533	475	12	a	a	DET
ijtc-1533	475	13	signaling	signal	VERB
ijtc-1533	475	14	perspective	perspective	NOUN
ijtc-1533	475	15	.	.	PUNCT
ijtc-1533	476	1	frontiers	frontier	NOUN
ijtc-1533	476	2	in	in	ADP
ijtc-1533	476	3	psychology	psychology	NOUN
ijtc-1533	476	4	,	,	PUNCT
ijtc-1533	476	5	8,740	8,740	NUM
ijtc-1533	476	6	.	.	PUNCT
ijtc-1533	477	1	yasseen	yasseen	VERB
ijtc-1533	477	2	,	,	PUNCT
ijtc-1533	477	3	y.	y.	PROPN
ijtc-1533	477	4	,	,	PUNCT
ijtc-1533	477	5	moola	moola	PROPN
ijtc-1533	477	6	-	-	PUNCT
ijtc-1533	477	7	yasseen	yasseen	ADJ
ijtc-1533	477	8	,	,	PUNCT
ijtc-1533	477	9	m.	m.	NOUN
ijtc-1533	477	10	,	,	PUNCT
ijtc-1533	477	11	&	&	CCONJ
ijtc-1533	477	12	padia	padia	PROPN
ijtc-1533	477	13	,	,	PUNCT
ijtc-1533	477	14	n.	n.	NOUN
ijtc-1533	477	15	(	(	PUNCT
ijtc-1533	477	16	2017	2017	NUM
ijtc-1533	477	17	)	)	PUNCT
ijtc-1533	477	18	.	.	PUNCT
ijtc-1533	478	1	a	a	DET
ijtc-1533	478	2	preliminary	preliminary	ADJ
ijtc-1533	478	3	study	study	NOUN
ijtc-1533	478	4	into	into	ADP
ijtc-1533	478	5	impression	impression	NOUN
ijtc-1533	478	6	management	management	NOUN
ijtc-1533	478	7	practices	practice	NOUN
ijtc-1533	478	8	in	in	ADP
ijtc-1533	478	9	chairman	chairman	NOUN
ijtc-1533	478	10	’s	’s	PART
ijtc-1533	478	11	statements	statement	NOUN
ijtc-1533	478	12	in	in	ADP
ijtc-1533	478	13	south	south	ADJ
ijtc-1533	478	14	african	african	ADJ
ijtc-1533	478	15	annual	annual	ADJ
ijtc-1533	478	16	reports	report	NOUN
ijtc-1533	478	17	:	:	PUNCT
ijtc-1533	478	18	an	an	DET
ijtc-1533	478	19	attribution	attribution	NOUN
ijtc-1533	478	20	theory	theory	NOUN
ijtc-1533	478	21	perspective	perspective	NOUN
ijtc-1533	478	22	.	.	PUNCT
ijtc-1533	479	1	communicare	communicare	NOUN
ijtc-1533	479	2	:	:	PUNCT
ijtc-1533	480	1	journal	journal	NOUN
ijtc-1533	480	2	for	for	ADP
ijtc-1533	480	3	communication	communication	NOUN
ijtc-1533	480	4	sciences	science	NOUN
ijtc-1533	480	5	in	in	ADP
ijtc-1533	480	6	southern	southern	PROPN
ijtc-1533	480	7	africa	africa	PROPN
ijtc-1533	480	8	,	,	PUNCT
ijtc-1533	480	9	36(1	36(1	NUM
ijtc-1533	480	10	)	)	PUNCT
ijtc-1533	480	11	,	,	PUNCT
ijtc-1533	480	12	47	47	NUM
ijtc-1533	480	13	-	-	SYM
ijtc-1533	480	14	66	66	NUM
ijtc-1533	480	15	.	.	PUNCT
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