id	sid	tid	token	lemma	pos
ijtc-1776	1	1	ilomata	ilomata	PROPN
ijtc-1776	1	2	international	international	ADJ
ijtc-1776	1	3	journal	journal	NOUN
ijtc-1776	1	4	of	of	ADP
ijtc-1776	1	5	tax	tax	PROPN
ijtc-1776	1	6	&	&	CCONJ
ijtc-1776	1	7	accounting	account	VERB
ijtc-1776	1	8	p	p	PROPN
ijtc-1776	1	9	-	-	PUNCT
ijtc-1776	1	10	issn	issn	NOUN
ijtc-1776	1	11	:	:	PUNCT
ijtc-1776	1	12	2714	2714	NUM
ijtc-1776	1	13	-	-	SYM
ijtc-1776	1	14	9838	9838	NUM
ijtc-1776	1	15	;	;	PUNCT
ijtc-1776	1	16	e	e	X
ijtc-1776	1	17	-	-	PUNCT
ijtc-1776	1	18	issn	issn	NOUN
ijtc-1776	1	19	:	:	PUNCT
ijtc-1776	1	20	2714	2714	NUM
ijtc-1776	1	21	-	-	SYM
ijtc-1776	1	22	9846	9846	NUM
ijtc-1776	1	23	volume	volume	NOUN
ijtc-1776	1	24	6	6	NUM
ijtc-1776	1	25	,	,	PUNCT
ijtc-1776	1	26	issue	issue	NOUN
ijtc-1776	1	27	1	1	NUM
ijtc-1776	1	28	,	,	PUNCT
ijtc-1776	1	29	january	january	PROPN
ijtc-1776	1	30	2025	2025	NUM
ijtc-1776	1	31	page	page	NOUN
ijtc-1776	1	32	no	no	INTJ
ijtc-1776	1	33	.	.	NOUN
ijtc-1776	2	1	90	90	NUM
ijtc-1776	2	2	-	-	SYM
ijtc-1776	2	3	110	110	NUM
ijtc-1776	2	4	90	90	NUM
ijtc-1776	2	5	|	|	CCONJ
ijtc-1776	2	6	ilomata	ilomata	PROPN
ijtc-1776	2	7	international	international	ADJ
ijtc-1776	2	8	journal	journal	NOUN
ijtc-1776	2	9	of	of	ADP
ijtc-1776	2	10	tax	tax	PROPN
ijtc-1776	2	11	&	&	CCONJ
ijtc-1776	2	12	accounting	account	VERB
ijtc-1776	2	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1776	2	14	political	political	ADJ
ijtc-1776	2	15	connections	connection	NOUN
ijtc-1776	2	16	and	and	CCONJ
ijtc-1776	2	17	real	real	ADJ
ijtc-1776	2	18	earnings	earning	NOUN
ijtc-1776	2	19	management	management	NOUN
ijtc-1776	2	20	:	:	PUNCT
ijtc-1776	2	21	the	the	DET
ijtc-1776	2	22	moderating	moderate	VERB
ijtc-1776	2	23	role	role	NOUN
ijtc-1776	2	24	of	of	ADP
ijtc-1776	2	25	family	family	NOUN
ijtc-1776	2	26	ownership	ownership	NOUN
ijtc-1776	2	27	and	and	CCONJ
ijtc-1776	2	28	audit	audit	NOUN
ijtc-1776	2	29	quality	quality	NOUN
ijtc-1776	2	30	in	in	ADP
ijtc-1776	2	31	indonesian	indonesian	ADJ
ijtc-1776	2	32	manufacturing	manufacturing	NOUN
ijtc-1776	2	33	firms	firm	NOUN
ijtc-1776	2	34	muhammad	muhammad	PROPN
ijtc-1776	2	35	farel	farel	PROPN
ijtc-1776	2	36	maeza1	maeza1	PROPN
ijtc-1776	2	37	,	,	PUNCT
ijtc-1776	2	38	eddy	eddy	PROPN
ijtc-1776	2	39	suranta2	suranta2	PROPN
ijtc-1776	3	1	12bengkulu	12bengkulu	PROPN
ijtc-1776	3	2	university	university	PROPN
ijtc-1776	3	3	,	,	PUNCT
ijtc-1776	3	4	indonesia	indonesia	PROPN
ijtc-1776	3	5	corresepondent	corresepondent	NOUN
ijtc-1776	3	6	:	:	PUNCT
ijtc-1776	3	7	maezafarel@gmail.com1	maezafarel@gmail.com1	NOUN
ijtc-1776	3	8	received	receive	VERB
ijtc-1776	3	9	:	:	PUNCT
ijtc-1776	3	10	december	december	PROPN
ijtc-1776	3	11	27	27	NUM
ijtc-1776	3	12	,	,	PUNCT
ijtc-1776	3	13	2024	2024	NUM
ijtc-1776	3	14	accepted	accept	VERB
ijtc-1776	3	15	:	:	PUNCT
ijtc-1776	3	16	january	january	NOUN
ijtc-1776	3	17	8	8	NUM
ijtc-1776	3	18	,	,	PUNCT
ijtc-1776	3	19	2025	2025	NUM
ijtc-1776	3	20	published	publish	VERB
ijtc-1776	3	21	:	:	PUNCT
ijtc-1776	3	22	january	january	PROPN
ijtc-1776	3	23	31	31	NUM
ijtc-1776	3	24	,	,	PUNCT
ijtc-1776	3	25	2025	2025	NUM
ijtc-1776	3	26	citation	citation	NOUN
ijtc-1776	3	27	:	:	PUNCT
ijtc-1776	4	1	maeza	maeza	PROPN
ijtc-1776	4	2	,	,	PUNCT
ijtc-1776	4	3	m	m	PROPN
ijtc-1776	4	4	,	,	PUNCT
ijtc-1776	4	5	f.	f.	PROPN
ijtc-1776	4	6	,	,	PUNCT
ijtc-1776	4	7	suranta	suranta	NOUN
ijtc-1776	4	8	,	,	PUNCT
ijtc-1776	4	9	e.	e.	PROPN
ijtc-1776	4	10	(	(	PUNCT
ijtc-1776	4	11	2025	2025	NUM
ijtc-1776	4	12	)	)	PUNCT
ijtc-1776	4	13	.	.	PUNCT
ijtc-1776	5	1	political	political	ADJ
ijtc-1776	5	2	connections	connection	NOUN
ijtc-1776	5	3	and	and	CCONJ
ijtc-1776	5	4	real	real	ADJ
ijtc-1776	5	5	earnings	earning	NOUN
ijtc-1776	5	6	management	management	NOUN
ijtc-1776	5	7	:	:	PUNCT
ijtc-1776	5	8	the	the	DET
ijtc-1776	5	9	moderating	moderate	VERB
ijtc-1776	5	10	role	role	NOUN
ijtc-1776	5	11	of	of	ADP
ijtc-1776	5	12	family	family	NOUN
ijtc-1776	5	13	ownership	ownership	NOUN
ijtc-1776	5	14	and	and	CCONJ
ijtc-1776	5	15	audit	audit	NOUN
ijtc-1776	5	16	quality	quality	NOUN
ijtc-1776	5	17	in	in	ADP
ijtc-1776	5	18	indonesian	indonesian	ADJ
ijtc-1776	5	19	manufacturing	manufacturing	NOUN
ijtc-1776	5	20	firms	firm	NOUN
ijtc-1776	5	21	.	.	PUNCT
ijtc-1776	6	1	ilomata	ilomata	PROPN
ijtc-1776	6	2	international	international	ADJ
ijtc-1776	6	3	journal	journal	NOUN
ijtc-1776	6	4	of	of	ADP
ijtc-1776	6	5	tax	tax	NOUN
ijtc-1776	6	6	and	and	CCONJ
ijtc-1776	6	7	accounting	accounting	NOUN
ijtc-1776	6	8	,	,	PUNCT
ijtc-1776	6	9	6(1	6(1	NUM
ijtc-1776	6	10	)	)	PUNCT
ijtc-1776	6	11	,	,	PUNCT
ijtc-1776	6	12	90	90	NUM
ijtc-1776	6	13	-	-	SYM
ijtc-1776	6	14	110	110	NUM
ijtc-1776	6	15	.	.	PUNCT
ijtc-1776	7	1	https://doi.org/10.61194/ijtc.v6i1.1776	https://doi.org/10.61194/ijtc.v6i1.1776	PROPN
ijtc-1776	7	2	abstract	abstract	NOUN
ijtc-1776	7	3	:	:	PUNCT
ijtc-1776	7	4	this	this	DET
ijtc-1776	7	5	study	study	NOUN
ijtc-1776	7	6	investigates	investigate	VERB
ijtc-1776	7	7	how	how	SCONJ
ijtc-1776	7	8	political	political	ADJ
ijtc-1776	7	9	connections	connection	NOUN
ijtc-1776	7	10	influence	influence	VERB
ijtc-1776	7	11	real	real	ADJ
ijtc-1776	7	12	earnings	earning	NOUN
ijtc-1776	7	13	management	management	NOUN
ijtc-1776	7	14	(	(	PUNCT
ijtc-1776	7	15	rem	rem	NOUN
ijtc-1776	7	16	)	)	PUNCT
ijtc-1776	7	17	in	in	ADP
ijtc-1776	7	18	indonesian	indonesian	ADJ
ijtc-1776	7	19	manufacturing	manufacturing	NOUN
ijtc-1776	7	20	firms	firm	NOUN
ijtc-1776	7	21	,	,	PUNCT
ijtc-1776	7	22	considering	consider	VERB
ijtc-1776	7	23	the	the	DET
ijtc-1776	7	24	moderating	moderate	VERB
ijtc-1776	7	25	roles	role	NOUN
ijtc-1776	7	26	of	of	ADP
ijtc-1776	7	27	family	family	NOUN
ijtc-1776	7	28	ownership	ownership	NOUN
ijtc-1776	7	29	and	and	CCONJ
ijtc-1776	7	30	audit	audit	NOUN
ijtc-1776	7	31	quality	quality	NOUN
ijtc-1776	7	32	.	.	PUNCT
ijtc-1776	8	1	using	use	VERB
ijtc-1776	8	2	panel	panel	NOUN
ijtc-1776	8	3	data	datum	NOUN
ijtc-1776	8	4	regression	regression	NOUN
ijtc-1776	8	5	on	on	ADP
ijtc-1776	8	6	financial	financial	ADJ
ijtc-1776	8	7	statements	statement	NOUN
ijtc-1776	8	8	from	from	ADP
ijtc-1776	8	9	companies	company	NOUN
ijtc-1776	8	10	listed	list	VERB
ijtc-1776	8	11	on	on	ADP
ijtc-1776	8	12	the	the	DET
ijtc-1776	8	13	indonesia	indonesia	PROPN
ijtc-1776	8	14	stock	stock	PROPN
ijtc-1776	8	15	exchange	exchange	PROPN
ijtc-1776	8	16	(	(	PUNCT
ijtc-1776	8	17	2020–2022	2020–2022	NUM
ijtc-1776	8	18	)	)	PUNCT
ijtc-1776	8	19	,	,	PUNCT
ijtc-1776	8	20	the	the	DET
ijtc-1776	8	21	results	result	NOUN
ijtc-1776	8	22	show	show	VERB
ijtc-1776	8	23	that	that	SCONJ
ijtc-1776	8	24	political	political	ADJ
ijtc-1776	8	25	connections	connection	NOUN
ijtc-1776	8	26	do	do	AUX
ijtc-1776	8	27	not	not	PART
ijtc-1776	8	28	significantly	significantly	ADV
ijtc-1776	8	29	affect	affect	VERB
ijtc-1776	8	30	abnormal	abnormal	ADJ
ijtc-1776	8	31	production	production	NOUN
ijtc-1776	8	32	costs	cost	NOUN
ijtc-1776	8	33	,	,	PUNCT
ijtc-1776	8	34	but	but	CCONJ
ijtc-1776	8	35	they	they	PRON
ijtc-1776	8	36	do	do	AUX
ijtc-1776	8	37	increase	increase	VERB
ijtc-1776	8	38	rem	rem	VERB
ijtc-1776	8	39	,	,	PUNCT
ijtc-1776	8	40	especially	especially	ADV
ijtc-1776	8	41	through	through	ADP
ijtc-1776	8	42	operating	operate	VERB
ijtc-1776	8	43	cash	cash	NOUN
ijtc-1776	8	44	flows	flow	NOUN
ijtc-1776	8	45	and	and	CCONJ
ijtc-1776	8	46	discretionary	discretionary	ADJ
ijtc-1776	8	47	expenditures	expenditure	NOUN
ijtc-1776	8	48	.	.	PUNCT
ijtc-1776	9	1	the	the	DET
ijtc-1776	9	2	impact	impact	NOUN
ijtc-1776	9	3	of	of	ADP
ijtc-1776	9	4	political	political	ADJ
ijtc-1776	9	5	connections	connection	NOUN
ijtc-1776	9	6	on	on	ADP
ijtc-1776	9	7	rem	rem	X
ijtc-1776	9	8	is	be	AUX
ijtc-1776	9	9	stronger	strong	ADJ
ijtc-1776	9	10	in	in	ADP
ijtc-1776	9	11	familyowned	familyowne	VERB
ijtc-1776	9	12	firms	firm	NOUN
ijtc-1776	9	13	,	,	PUNCT
ijtc-1776	9	14	particularly	particularly	ADV
ijtc-1776	9	15	regarding	regard	VERB
ijtc-1776	9	16	discretionary	discretionary	ADJ
ijtc-1776	9	17	spending	spending	NOUN
ijtc-1776	9	18	.	.	PUNCT
ijtc-1776	10	1	high	high	ADJ
ijtc-1776	10	2	audit	audit	NOUN
ijtc-1776	10	3	quality	quality	NOUN
ijtc-1776	10	4	,	,	PUNCT
ijtc-1776	10	5	measured	measure	VERB
ijtc-1776	10	6	by	by	ADP
ijtc-1776	10	7	the	the	DET
ijtc-1776	10	8	presence	presence	NOUN
ijtc-1776	10	9	of	of	ADP
ijtc-1776	10	10	big	big	ADJ
ijtc-1776	10	11	four	four	NUM
ijtc-1776	10	12	auditors	auditor	NOUN
ijtc-1776	10	13	,	,	PUNCT
ijtc-1776	10	14	reduces	reduce	VERB
ijtc-1776	10	15	rem	rem	PUNCT
ijtc-1776	10	16	related	relate	VERB
ijtc-1776	10	17	to	to	ADP
ijtc-1776	10	18	production	production	NOUN
ijtc-1776	10	19	costs	cost	NOUN
ijtc-1776	10	20	but	but	CCONJ
ijtc-1776	10	21	has	have	VERB
ijtc-1776	10	22	a	a	DET
ijtc-1776	10	23	limited	limited	ADJ
ijtc-1776	10	24	effect	effect	NOUN
ijtc-1776	10	25	on	on	ADP
ijtc-1776	10	26	cash	cash	NOUN
ijtc-1776	10	27	flows	flow	NOUN
ijtc-1776	10	28	and	and	CCONJ
ijtc-1776	10	29	discretionary	discretionary	ADJ
ijtc-1776	10	30	expenditures	expenditure	NOUN
ijtc-1776	10	31	.	.	PUNCT
ijtc-1776	11	1	these	these	DET
ijtc-1776	11	2	findings	finding	NOUN
ijtc-1776	11	3	support	support	NOUN
ijtc-1776	11	4	agency	agency	NOUN
ijtc-1776	11	5	theory	theory	NOUN
ijtc-1776	11	6	,	,	PUNCT
ijtc-1776	11	7	highlighting	highlight	VERB
ijtc-1776	11	8	the	the	DET
ijtc-1776	11	9	need	need	NOUN
ijtc-1776	11	10	for	for	ADP
ijtc-1776	11	11	increased	increase	VERB
ijtc-1776	11	12	external	external	ADJ
ijtc-1776	11	13	monitoring	monitoring	NOUN
ijtc-1776	11	14	and	and	CCONJ
ijtc-1776	11	15	transparency	transparency	NOUN
ijtc-1776	11	16	.	.	PUNCT
ijtc-1776	12	1	theoretically	theoretically	ADV
ijtc-1776	12	2	,	,	PUNCT
ijtc-1776	12	3	this	this	DET
ijtc-1776	12	4	study	study	NOUN
ijtc-1776	12	5	contributes	contribute	VERB
ijtc-1776	12	6	to	to	ADP
ijtc-1776	12	7	understanding	understand	VERB
ijtc-1776	12	8	the	the	DET
ijtc-1776	12	9	interaction	interaction	NOUN
ijtc-1776	12	10	between	between	ADP
ijtc-1776	12	11	political	political	ADJ
ijtc-1776	12	12	ties	tie	NOUN
ijtc-1776	12	13	,	,	PUNCT
ijtc-1776	12	14	family	family	NOUN
ijtc-1776	12	15	ownership	ownership	NOUN
ijtc-1776	12	16	,	,	PUNCT
ijtc-1776	12	17	and	and	CCONJ
ijtc-1776	12	18	audit	audit	NOUN
ijtc-1776	12	19	quality	quality	NOUN
ijtc-1776	12	20	in	in	ADP
ijtc-1776	12	21	shaping	shape	VERB
ijtc-1776	12	22	earnings	earning	NOUN
ijtc-1776	12	23	management	management	NOUN
ijtc-1776	12	24	behavior	behavior	NOUN
ijtc-1776	12	25	.	.	PUNCT
ijtc-1776	13	1	practically	practically	ADV
ijtc-1776	13	2	,	,	PUNCT
ijtc-1776	13	3	the	the	DET
ijtc-1776	13	4	results	result	NOUN
ijtc-1776	13	5	suggest	suggest	VERB
ijtc-1776	13	6	that	that	SCONJ
ijtc-1776	13	7	regulators	regulator	NOUN
ijtc-1776	13	8	and	and	CCONJ
ijtc-1776	13	9	investors	investor	NOUN
ijtc-1776	13	10	should	should	AUX
ijtc-1776	13	11	pay	pay	VERB
ijtc-1776	13	12	closer	close	ADJ
ijtc-1776	13	13	attention	attention	NOUN
ijtc-1776	13	14	to	to	ADP
ijtc-1776	13	15	politically	politically	ADV
ijtc-1776	13	16	connected	connect	VERB
ijtc-1776	13	17	,	,	PUNCT
ijtc-1776	13	18	family	family	NOUN
ijtc-1776	13	19	-	-	PUNCT
ijtc-1776	13	20	owned	own	VERB
ijtc-1776	13	21	firms	firm	NOUN
ijtc-1776	13	22	due	due	ADP
ijtc-1776	13	23	to	to	ADP
ijtc-1776	13	24	their	their	PRON
ijtc-1776	13	25	higher	high	ADJ
ijtc-1776	13	26	risk	risk	NOUN
ijtc-1776	13	27	of	of	ADP
ijtc-1776	13	28	earnings	earning	NOUN
ijtc-1776	13	29	manipulation	manipulation	NOUN
ijtc-1776	13	30	.	.	PUNCT
ijtc-1776	14	1	keywords	keyword	NOUN
ijtc-1776	14	2	:	:	PUNCT
ijtc-1776	14	3	real	real	ADJ
ijtc-1776	14	4	earnings	earning	NOUN
ijtc-1776	14	5	management	management	NOUN
ijtc-1776	14	6	,	,	PUNCT
ijtc-1776	14	7	political	political	ADJ
ijtc-1776	14	8	connections	connection	NOUN
ijtc-1776	14	9	,	,	PUNCT
ijtc-1776	14	10	family	family	NOUN
ijtc-1776	14	11	ownership	ownership	NOUN
ijtc-1776	14	12	,	,	PUNCT
ijtc-1776	14	13	audit	audit	NOUN
ijtc-1776	14	14	quality	quality	NOUN
ijtc-1776	14	15	this	this	PRON
ijtc-1776	14	16	is	be	AUX
ijtc-1776	14	17	an	an	DET
ijtc-1776	14	18	open	open	ADJ
ijtc-1776	14	19	access	access	NOUN
ijtc-1776	14	20	article	article	NOUN
ijtc-1776	14	21	under	under	ADP
ijtc-1776	14	22	the	the	DET
ijtc-1776	14	23	cc	cc	NOUN
ijtc-1776	14	24	-	-	PUNCT
ijtc-1776	14	25	by	by	ADP
ijtc-1776	14	26	4.0	4.0	NUM
ijtc-1776	14	27	license	license	NOUN
ijtc-1776	14	28	.	.	PUNCT
ijtc-1776	15	1	introduction	introduction	NOUN
ijtc-1776	15	2	earnings	earning	NOUN
ijtc-1776	15	3	management	management	NOUN
ijtc-1776	15	4	is	be	AUX
ijtc-1776	15	5	the	the	DET
ijtc-1776	15	6	steps	step	NOUN
ijtc-1776	15	7	businesses	business	NOUN
ijtc-1776	15	8	take	take	VERB
ijtc-1776	15	9	to	to	PART
ijtc-1776	15	10	modify	modify	VERB
ijtc-1776	15	11	financial	financial	ADJ
ijtc-1776	15	12	reports	report	NOUN
ijtc-1776	15	13	in	in	ADP
ijtc-1776	15	14	order	order	NOUN
ijtc-1776	15	15	to	to	PART
ijtc-1776	15	16	match	match	VERB
ijtc-1776	15	17	stakeholder	stakeholder	NOUN
ijtc-1776	15	18	expectations	expectation	NOUN
ijtc-1776	15	19	or	or	CCONJ
ijtc-1776	15	20	increase	increase	VERB
ijtc-1776	15	21	firm	firm	ADJ
ijtc-1776	15	22	value	value	NOUN
ijtc-1776	15	23	.	.	PUNCT
ijtc-1776	16	1	this	this	DET
ijtc-1776	16	2	technique	technique	NOUN
ijtc-1776	16	3	,	,	PUNCT
ijtc-1776	16	4	in	in	ADP
ijtc-1776	16	5	which	which	PRON
ijtc-1776	16	6	businesses	business	NOUN
ijtc-1776	16	7	modify	modify	VERB
ijtc-1776	16	8	their	their	PRON
ijtc-1776	16	9	operational	operational	ADJ
ijtc-1776	16	10	activities	activity	NOUN
ijtc-1776	16	11	to	to	PART
ijtc-1776	16	12	affect	affect	VERB
ijtc-1776	16	13	reported	report	VERB
ijtc-1776	16	14	earnings	earning	NOUN
ijtc-1776	16	15	figures	figure	NOUN
ijtc-1776	16	16	,	,	PUNCT
ijtc-1776	16	17	can	can	AUX
ijtc-1776	16	18	include	include	VERB
ijtc-1776	16	19	the	the	DET
ijtc-1776	16	20	aggressive	aggressive	ADJ
ijtc-1776	16	21	use	use	NOUN
ijtc-1776	16	22	of	of	ADP
ijtc-1776	16	23	accruals	accrual	NOUN
ijtc-1776	16	24	or	or	CCONJ
ijtc-1776	16	25	real	real	ADJ
ijtc-1776	16	26	earnings	earning	NOUN
ijtc-1776	16	27	management	management	NOUN
ijtc-1776	16	28	(	(	PUNCT
ijtc-1776	16	29	jacoby	jacoby	PROPN
ijtc-1776	16	30	et	et	PROPN
ijtc-1776	16	31	al	al	PROPN
ijtc-1776	16	32	.	.	PROPN
ijtc-1776	16	33	,	,	PUNCT
ijtc-1776	16	34	2019	2019	NUM
ijtc-1776	16	35	;	;	PUNCT
ijtc-1776	16	36	roychowdhury	roychowdhury	NOUN
ijtc-1776	16	37	,	,	PUNCT
ijtc-1776	16	38	2006	2006	NUM
ijtc-1776	16	39	)	)	PUNCT
ijtc-1776	16	40	.	.	PUNCT
ijtc-1776	17	1	earnings	earning	NOUN
ijtc-1776	17	2	management	management	NOUN
ijtc-1776	17	3	has	have	VERB
ijtc-1776	17	4	serious	serious	ADJ
ijtc-1776	17	5	risks	risk	NOUN
ijtc-1776	17	6	,	,	PUNCT
ijtc-1776	17	7	such	such	ADJ
ijtc-1776	17	8	as	as	ADP
ijtc-1776	17	9	decreased	decrease	VERB
ijtc-1776	17	10	transparency	transparency	NOUN
ijtc-1776	17	11	and	and	CCONJ
ijtc-1776	17	12	possible	possible	ADJ
ijtc-1776	17	13	fraud	fraud	NOUN
ijtc-1776	17	14	,	,	PUNCT
ijtc-1776	17	15	even	even	ADV
ijtc-1776	17	16	though	though	SCONJ
ijtc-1776	17	17	it	it	PRON
ijtc-1776	17	18	may	may	AUX
ijtc-1776	17	19	have	have	VERB
ijtc-1776	17	20	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1776	17	21	mailto:maezafarel@gmail.com	mailto:maezafarel@gmail.com	NOUN
ijtc-1776	17	22	https://doi.org/10.61194/ijtc.v6i1.1776	https://doi.org/10.61194/ijtc.v6i1.1776	PROPN
ijtc-1776	17	23	political	political	ADJ
ijtc-1776	17	24	connections	connection	NOUN
ijtc-1776	17	25	and	and	CCONJ
ijtc-1776	17	26	real	real	ADJ
ijtc-1776	17	27	earnings	earning	NOUN
ijtc-1776	17	28	management	management	NOUN
ijtc-1776	17	29	:	:	PUNCT
ijtc-1776	17	30	the	the	DET
ijtc-1776	17	31	moderating	moderate	VERB
ijtc-1776	17	32	role	role	NOUN
ijtc-1776	17	33	of	of	ADP
ijtc-1776	17	34	family	family	NOUN
ijtc-1776	17	35	ownership	ownership	NOUN
ijtc-1776	17	36	and	and	CCONJ
ijtc-1776	17	37	audit	audit	NOUN
ijtc-1776	17	38	quality	quality	NOUN
ijtc-1776	17	39	in	in	ADP
ijtc-1776	17	40	indonesian	indonesian	ADJ
ijtc-1776	17	41	manufacturing	manufacturing	NOUN
ijtc-1776	17	42	firms	firm	NOUN
ijtc-1776	17	43	maeza	maeza	ADV
ijtc-1776	17	44	and	and	CCONJ
ijtc-1776	17	45	suranta	suranta	VERB
ijtc-1776	17	46	91|	91|	NUM
ijtc-1776	17	47	ilomata	ilomata	NOUN
ijtc-1776	17	48	internasional	internasional	ADJ
ijtc-1776	17	49	journal	journal	NOUN
ijtc-1776	17	50	of	of	ADP
ijtc-1776	17	51	tax	tax	PROPN
ijtc-1776	17	52	&	&	CCONJ
ijtc-1776	17	53	accounting	accounting	PROPN
ijtc-1776	17	54	http://www.ilomata.org/index.php/ijtc	http://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1776	17	55	short	short	ADJ
ijtc-1776	17	56	-	-	PUNCT
ijtc-1776	17	57	term	term	NOUN
ijtc-1776	17	58	advantages	advantage	NOUN
ijtc-1776	17	59	like	like	ADP
ijtc-1776	17	60	raising	raise	VERB
ijtc-1776	17	61	stock	stock	NOUN
ijtc-1776	17	62	prices	price	NOUN
ijtc-1776	17	63	or	or	CCONJ
ijtc-1776	17	64	hitting	hit	VERB
ijtc-1776	17	65	performance	performance	NOUN
ijtc-1776	17	66	goals	goal	NOUN
ijtc-1776	17	67	(	(	PUNCT
ijtc-1776	17	68	cohen	cohen	PROPN
ijtc-1776	17	69	&	&	CCONJ
ijtc-1776	17	70	zarowin	zarowin	PROPN
ijtc-1776	17	71	,	,	PUNCT
ijtc-1776	17	72	2010	2010	NUM
ijtc-1776	17	73	;	;	PUNCT
ijtc-1776	17	74	roychowdhury	roychowdhury	NOUN
ijtc-1776	17	75	,	,	PUNCT
ijtc-1776	17	76	2006	2006	NUM
ijtc-1776	17	77	)	)	PUNCT
ijtc-1776	17	78	.	.	PUNCT
ijtc-1776	18	1	the	the	DET
ijtc-1776	18	2	asymmetry	asymmetry	NOUN
ijtc-1776	18	3	of	of	ADP
ijtc-1776	18	4	knowledge	knowledge	NOUN
ijtc-1776	18	5	between	between	ADP
ijtc-1776	18	6	shareholders	shareholder	NOUN
ijtc-1776	18	7	and	and	CCONJ
ijtc-1776	18	8	management	management	NOUN
ijtc-1776	18	9	is	be	AUX
ijtc-1776	18	10	one	one	NUM
ijtc-1776	18	11	of	of	ADP
ijtc-1776	18	12	the	the	DET
ijtc-1776	18	13	main	main	ADJ
ijtc-1776	18	14	reasons	reason	NOUN
ijtc-1776	18	15	for	for	ADP
ijtc-1776	18	16	profits	profit	NOUN
ijtc-1776	18	17	management	management	NOUN
ijtc-1776	18	18	.	.	PUNCT
ijtc-1776	19	1	in	in	ADP
ijtc-1776	19	2	these	these	DET
ijtc-1776	19	3	circumstances	circumstance	NOUN
ijtc-1776	19	4	,	,	PUNCT
ijtc-1776	19	5	management	management	NOUN
ijtc-1776	19	6	knows	know	VERB
ijtc-1776	19	7	more	more	ADJ
ijtc-1776	19	8	about	about	ADP
ijtc-1776	19	9	the	the	DET
ijtc-1776	19	10	state	state	NOUN
ijtc-1776	19	11	of	of	ADP
ijtc-1776	19	12	the	the	DET
ijtc-1776	19	13	business	business	NOUN
ijtc-1776	19	14	than	than	SCONJ
ijtc-1776	19	15	shareholders	shareholder	NOUN
ijtc-1776	19	16	do	do	VERB
ijtc-1776	19	17	.	.	PUNCT
ijtc-1776	20	1	according	accord	VERB
ijtc-1776	20	2	to	to	ADP
ijtc-1776	20	3	agency	agency	NOUN
ijtc-1776	20	4	theory	theory	NOUN
ijtc-1776	20	5	,	,	PUNCT
ijtc-1776	20	6	when	when	SCONJ
ijtc-1776	20	7	management	management	NOUN
ijtc-1776	20	8	and	and	CCONJ
ijtc-1776	20	9	shareholders	shareholder	NOUN
ijtc-1776	20	10	have	have	VERB
ijtc-1776	20	11	conflicting	conflicting	ADJ
ijtc-1776	20	12	objectives	objective	NOUN
ijtc-1776	20	13	,	,	PUNCT
ijtc-1776	20	14	management	management	NOUN
ijtc-1776	20	15	may	may	AUX
ijtc-1776	20	16	act	act	VERB
ijtc-1776	20	17	in	in	ADP
ijtc-1776	20	18	its	its	PRON
ijtc-1776	20	19	own	own	ADJ
ijtc-1776	20	20	best	good	ADJ
ijtc-1776	20	21	interests	interest	NOUN
ijtc-1776	20	22	,	,	PUNCT
ijtc-1776	20	23	which	which	PRON
ijtc-1776	20	24	could	could	AUX
ijtc-1776	20	25	result	result	VERB
ijtc-1776	20	26	in	in	ADP
ijtc-1776	20	27	earnings	earning	NOUN
ijtc-1776	20	28	management	management	NOUN
ijtc-1776	20	29	strategies	strategy	NOUN
ijtc-1776	20	30	that	that	PRON
ijtc-1776	20	31	are	be	AUX
ijtc-1776	20	32	harmful	harmful	ADJ
ijtc-1776	20	33	to	to	ADP
ijtc-1776	20	34	shareholders	shareholder	NOUN
ijtc-1776	20	35	(	(	PUNCT
ijtc-1776	20	36	jensen	jensen	PROPN
ijtc-1776	20	37	&	&	CCONJ
ijtc-1776	20	38	meckling	meckling	PROPN
ijtc-1776	20	39	,	,	PUNCT
ijtc-1776	20	40	1976	1976	NUM
ijtc-1776	20	41	)	)	PUNCT
ijtc-1776	20	42	.	.	PUNCT
ijtc-1776	21	1	this	this	PRON
ijtc-1776	21	2	creates	create	VERB
ijtc-1776	21	3	challenges	challenge	NOUN
ijtc-1776	21	4	for	for	ADP
ijtc-1776	21	5	shareholders	shareholder	NOUN
ijtc-1776	21	6	in	in	ADP
ijtc-1776	21	7	accurately	accurately	ADV
ijtc-1776	21	8	assessing	assess	VERB
ijtc-1776	21	9	firm	firm	ADJ
ijtc-1776	21	10	performance	performance	NOUN
ijtc-1776	21	11	.	.	PUNCT
ijtc-1776	22	1	a	a	DET
ijtc-1776	22	2	family	family	NOUN
ijtc-1776	22	3	-	-	PUNCT
ijtc-1776	22	4	run	run	NOUN
ijtc-1776	22	5	manufacturing	manufacturing	NOUN
ijtc-1776	22	6	business	business	NOUN
ijtc-1776	22	7	in	in	ADP
ijtc-1776	22	8	indonesia	indonesia	PROPN
ijtc-1776	22	9	,	,	PUNCT
ijtc-1776	22	10	pt	pt	PROPN
ijtc-1776	22	11	tiga	tiga	PROPN
ijtc-1776	22	12	pilar	pilar	PROPN
ijtc-1776	22	13	sejahtera	sejahtera	PROPN
ijtc-1776	22	14	food	food	PROPN
ijtc-1776	22	15	tbk	tbk	PROPN
ijtc-1776	22	16	(	(	PUNCT
ijtc-1776	22	17	aisa	aisa	NOUN
ijtc-1776	22	18	)	)	PUNCT
ijtc-1776	22	19	,	,	PUNCT
ijtc-1776	22	20	is	be	AUX
ijtc-1776	22	21	a	a	DET
ijtc-1776	22	22	prime	prime	ADJ
ijtc-1776	22	23	example	example	NOUN
ijtc-1776	22	24	of	of	ADP
ijtc-1776	22	25	actual	actual	ADJ
ijtc-1776	22	26	earnings	earning	NOUN
ijtc-1776	22	27	management	management	NOUN
ijtc-1776	22	28	techniques	technique	NOUN
ijtc-1776	22	29	.	.	PUNCT
ijtc-1776	23	1	due	due	ADP
ijtc-1776	23	2	to	to	ADP
ijtc-1776	23	3	a	a	DET
ijtc-1776	23	4	sharp	sharp	ADJ
ijtc-1776	23	5	drop	drop	NOUN
ijtc-1776	23	6	in	in	ADP
ijtc-1776	23	7	stated	stated	ADJ
ijtc-1776	23	8	income	income	NOUN
ijtc-1776	23	9	,	,	PUNCT
ijtc-1776	23	10	shareholders	shareholder	NOUN
ijtc-1776	23	11	rejected	reject	VERB
ijtc-1776	23	12	the	the	DET
ijtc-1776	23	13	2017	2017	NUM
ijtc-1776	23	14	financial	financial	ADJ
ijtc-1776	23	15	accounts	account	NOUN
ijtc-1776	23	16	in	in	ADP
ijtc-1776	23	17	2018	2018	NUM
ijtc-1776	23	18	.	.	PUNCT
ijtc-1776	24	1	subsequent	subsequent	ADJ
ijtc-1776	24	2	research	research	NOUN
ijtc-1776	24	3	showed	show	VERB
ijtc-1776	24	4	that	that	SCONJ
ijtc-1776	24	5	budi	budi	PROPN
ijtc-1776	24	6	istanto	istanto	ADP
ijtc-1776	24	7	suwito	suwito	PROPN
ijtc-1776	24	8	and	and	CCONJ
ijtc-1776	24	9	other	other	ADJ
ijtc-1776	24	10	former	former	ADJ
ijtc-1776	24	11	management	management	NOUN
ijtc-1776	24	12	members	member	NOUN
ijtc-1776	24	13	reportedly	reportedly	ADV
ijtc-1776	24	14	falsified	falsify	VERB
ijtc-1776	24	15	financial	financial	ADJ
ijtc-1776	24	16	reports	report	NOUN
ijtc-1776	24	17	to	to	PART
ijtc-1776	24	18	hide	hide	VERB
ijtc-1776	24	19	losses	loss	NOUN
ijtc-1776	24	20	and	and	CCONJ
ijtc-1776	24	21	present	present	ADJ
ijtc-1776	24	22	better	well	ADJ
ijtc-1776	24	23	-	-	PUNCT
ijtc-1776	24	24	than	than	ADP
ijtc-1776	24	25	-	-	PUNCT
ijtc-1776	24	26	actual	actual	ADJ
ijtc-1776	24	27	performance	performance	NOUN
ijtc-1776	24	28	.	.	PUNCT
ijtc-1776	25	1	in	in	ADP
ijtc-1776	25	2	order	order	NOUN
ijtc-1776	25	3	to	to	PART
ijtc-1776	25	4	achieve	achieve	VERB
ijtc-1776	25	5	profit	profit	NOUN
ijtc-1776	25	6	targets	target	NOUN
ijtc-1776	25	7	,	,	PUNCT
ijtc-1776	25	8	this	this	DET
ijtc-1776	25	9	manipulation	manipulation	NOUN
ijtc-1776	25	10	includes	include	VERB
ijtc-1776	25	11	actual	actual	ADJ
ijtc-1776	25	12	earnings	earning	NOUN
ijtc-1776	25	13	management	management	NOUN
ijtc-1776	25	14	strategies	strategy	NOUN
ijtc-1776	25	15	like	like	ADP
ijtc-1776	25	16	postponing	postpone	VERB
ijtc-1776	25	17	spending	spending	NOUN
ijtc-1776	25	18	and	and	CCONJ
ijtc-1776	25	19	changing	change	VERB
ijtc-1776	25	20	operational	operational	ADJ
ijtc-1776	25	21	activity	activity	NOUN
ijtc-1776	25	22	.	.	PUNCT
ijtc-1776	26	1	due	due	ADP
ijtc-1776	26	2	to	to	ADP
ijtc-1776	26	3	the	the	DET
ijtc-1776	26	4	controversy	controversy	NOUN
ijtc-1776	26	5	,	,	PUNCT
ijtc-1776	26	6	budi	budi	PROPN
ijtc-1776	26	7	istanto	istanto	PROPN
ijtc-1776	26	8	suwito	suwito	PROPN
ijtc-1776	26	9	was	be	AUX
ijtc-1776	26	10	sentenced	sentence	VERB
ijtc-1776	26	11	to	to	ADP
ijtc-1776	26	12	three	three	NUM
ijtc-1776	26	13	years	year	NOUN
ijtc-1776	26	14	in	in	ADP
ijtc-1776	26	15	prison	prison	NOUN
ijtc-1776	26	16	for	for	ADP
ijtc-1776	26	17	financial	financial	ADJ
ijtc-1776	26	18	malfeasance	malfeasance	NOUN
ijtc-1776	26	19	(	(	PUNCT
ijtc-1776	26	20	devina	devina	PROPN
ijtc-1776	26	21	damara	damara	PROPN
ijtc-1776	26	22	,	,	PUNCT
ijtc-1776	26	23	putu	putu	PROPN
ijtc-1776	26	24	indrajaya	indrajaya	PROPN
ijtc-1776	26	25	lembut	lembut	PROPN
ijtc-1776	26	26	,	,	PUNCT
ijtc-1776	26	27	2023	2023	NUM
ijtc-1776	26	28	)	)	PUNCT
ijtc-1776	26	29	.	.	PUNCT
ijtc-1776	27	1	he	he	PRON
ijtc-1776	27	2	aforementioned	aforementione	VERB
ijtc-1776	27	3	occurrence	occurrence	NOUN
ijtc-1776	27	4	leads	lead	VERB
ijtc-1776	27	5	to	to	ADP
ijtc-1776	27	6	the	the	DET
ijtc-1776	27	7	conclusion	conclusion	NOUN
ijtc-1776	27	8	that	that	SCONJ
ijtc-1776	27	9	family	family	NOUN
ijtc-1776	27	10	-	-	PUNCT
ijtc-1776	27	11	owned	own	VERB
ijtc-1776	27	12	manufacturing	manufacturing	NOUN
ijtc-1776	27	13	firms	firm	NOUN
ijtc-1776	27	14	frequently	frequently	ADV
ijtc-1776	27	15	use	use	VERB
ijtc-1776	27	16	earnings	earning	NOUN
ijtc-1776	27	17	management	management	NOUN
ijtc-1776	27	18	techniques	technique	NOUN
ijtc-1776	27	19	.	.	PUNCT
ijtc-1776	28	1	the	the	DET
ijtc-1776	28	2	study	study	NOUN
ijtc-1776	28	3	of	of	ADP
ijtc-1776	28	4	(	(	PUNCT
ijtc-1776	28	5	khan	khan	PROPN
ijtc-1776	28	6	&	&	CCONJ
ijtc-1776	28	7	kamal	kamal	PROPN
ijtc-1776	28	8	,	,	PUNCT
ijtc-1776	28	9	2022	2022	NUM
ijtc-1776	28	10	)	)	PUNCT
ijtc-1776	28	11	supports	support	VERB
ijtc-1776	28	12	this	this	PRON
ijtc-1776	28	13	.	.	PUNCT
ijtc-1776	28	14	,	,	PUNCT
ijtc-1776	28	15	which	which	PRON
ijtc-1776	28	16	discovered	discover	VERB
ijtc-1776	28	17	that	that	SCONJ
ijtc-1776	28	18	because	because	SCONJ
ijtc-1776	28	19	family	family	NOUN
ijtc-1776	28	20	owners	owner	NOUN
ijtc-1776	28	21	have	have	VERB
ijtc-1776	28	22	considerable	considerable	ADJ
ijtc-1776	28	23	influence	influence	NOUN
ijtc-1776	28	24	over	over	ADP
ijtc-1776	28	25	managerial	managerial	ADJ
ijtc-1776	28	26	choices	choice	NOUN
ijtc-1776	28	27	pertaining	pertain	VERB
ijtc-1776	28	28	to	to	ADP
ijtc-1776	28	29	financial	financial	ADJ
ijtc-1776	28	30	reporting	reporting	NOUN
ijtc-1776	28	31	,	,	PUNCT
ijtc-1776	28	32	family	family	NOUN
ijtc-1776	28	33	business	business	NOUN
ijtc-1776	28	34	groups	group	NOUN
ijtc-1776	28	35	in	in	ADP
ijtc-1776	28	36	developing	develop	VERB
ijtc-1776	28	37	nations	nation	NOUN
ijtc-1776	28	38	commonly	commonly	ADV
ijtc-1776	28	39	distort	distort	VERB
ijtc-1776	28	40	earnings	earning	NOUN
ijtc-1776	28	41	.	.	PUNCT
ijtc-1776	29	1	family	family	NOUN
ijtc-1776	29	2	businesses	business	NOUN
ijtc-1776	29	3	frequently	frequently	ADV
ijtc-1776	29	4	use	use	VERB
ijtc-1776	29	5	these	these	DET
ijtc-1776	29	6	tactics	tactic	NOUN
ijtc-1776	29	7	to	to	PART
ijtc-1776	29	8	safeguard	safeguard	VERB
ijtc-1776	29	9	shareholder	shareholder	NOUN
ijtc-1776	29	10	interests	interest	NOUN
ijtc-1776	29	11	and	and	CCONJ
ijtc-1776	29	12	preserve	preserve	VERB
ijtc-1776	29	13	organizational	organizational	ADJ
ijtc-1776	29	14	control	control	NOUN
ijtc-1776	29	15	,	,	PUNCT
ijtc-1776	29	16	and	and	CCONJ
ijtc-1776	29	17	political	political	ADJ
ijtc-1776	29	18	ties	tie	NOUN
ijtc-1776	29	19	and	and	CCONJ
ijtc-1776	29	20	family	family	NOUN
ijtc-1776	29	21	ownership	ownership	NOUN
ijtc-1776	29	22	have	have	VERB
ijtc-1776	29	23	a	a	DET
ijtc-1776	29	24	big	big	ADJ
ijtc-1776	29	25	impact	impact	NOUN
ijtc-1776	29	26	on	on	ADP
ijtc-1776	29	27	profits	profit	NOUN
ijtc-1776	29	28	management	management	NOUN
ijtc-1776	29	29	choices	choice	NOUN
ijtc-1776	29	30	(	(	PUNCT
ijtc-1776	29	31	amara	amara	PROPN
ijtc-1776	29	32	&	&	CCONJ
ijtc-1776	29	33	khlif	khlif	PROPN
ijtc-1776	29	34	,	,	PUNCT
ijtc-1776	29	35	2020	2020	NUM
ijtc-1776	29	36	)	)	PUNCT
ijtc-1776	29	37	.	.	PUNCT
ijtc-1776	30	1	real	real	ADJ
ijtc-1776	30	2	earnings	earning	NOUN
ijtc-1776	30	3	management	management	NOUN
ijtc-1776	30	4	techniques	technique	NOUN
ijtc-1776	30	5	,	,	PUNCT
ijtc-1776	30	6	like	like	ADP
ijtc-1776	30	7	postponing	postpone	VERB
ijtc-1776	30	8	expenses	expense	NOUN
ijtc-1776	30	9	or	or	CCONJ
ijtc-1776	30	10	increasing	increase	VERB
ijtc-1776	30	11	revenues	revenue	NOUN
ijtc-1776	30	12	,	,	PUNCT
ijtc-1776	30	13	are	be	AUX
ijtc-1776	30	14	also	also	ADV
ijtc-1776	30	15	frequently	frequently	ADV
ijtc-1776	30	16	seen	see	VERB
ijtc-1776	30	17	in	in	ADP
ijtc-1776	30	18	addition	addition	NOUN
ijtc-1776	30	19	to	to	ADP
ijtc-1776	30	20	accrual	accrual	ADJ
ijtc-1776	30	21	-	-	PUNCT
ijtc-1776	30	22	based	base	VERB
ijtc-1776	30	23	earnings	earning	NOUN
ijtc-1776	30	24	management	management	NOUN
ijtc-1776	30	25	(	(	PUNCT
ijtc-1776	30	26	roychowdhury	roychowdhury	NOUN
ijtc-1776	30	27	,	,	PUNCT
ijtc-1776	30	28	2006	2006	NUM
ijtc-1776	30	29	)	)	PUNCT
ijtc-1776	30	30	.	.	PUNCT
ijtc-1776	31	1	this	this	PRON
ijtc-1776	31	2	is	be	AUX
ijtc-1776	31	3	particularly	particularly	ADV
ijtc-1776	31	4	true	true	ADJ
ijtc-1776	31	5	for	for	ADP
ijtc-1776	31	6	politically	politically	ADV
ijtc-1776	31	7	connected	connect	VERB
ijtc-1776	31	8	businesses	business	NOUN
ijtc-1776	31	9	that	that	PRON
ijtc-1776	31	10	feel	feel	VERB
ijtc-1776	31	11	more	more	ADV
ijtc-1776	31	12	comfortable	comfortable	ADJ
ijtc-1776	31	13	manipulating	manipulate	VERB
ijtc-1776	31	14	earnings	earning	NOUN
ijtc-1776	31	15	because	because	SCONJ
ijtc-1776	31	16	of	of	ADP
ijtc-1776	31	17	political	political	ADJ
ijtc-1776	31	18	backing	backing	NOUN
ijtc-1776	31	19	.	.	PUNCT
ijtc-1776	32	1	moderating	moderate	VERB
ijtc-1776	32	2	factors	factor	NOUN
ijtc-1776	32	3	include	include	VERB
ijtc-1776	32	4	family	family	NOUN
ijtc-1776	32	5	ownership	ownership	NOUN
ijtc-1776	32	6	and	and	CCONJ
ijtc-1776	32	7	audit	audit	NOUN
ijtc-1776	32	8	quality	quality	NOUN
ijtc-1776	32	9	;	;	PUNCT
ijtc-1776	32	10	family	family	NOUN
ijtc-1776	32	11	businesses	business	NOUN
ijtc-1776	32	12	are	be	AUX
ijtc-1776	32	13	often	often	ADV
ijtc-1776	32	14	more	more	ADV
ijtc-1776	32	15	cautious	cautious	ADJ
ijtc-1776	32	16	,	,	PUNCT
ijtc-1776	32	17	and	and	CCONJ
ijtc-1776	32	18	high	high	ADJ
ijtc-1776	32	19	audit	audit	NOUN
ijtc-1776	32	20	quality	quality	NOUN
ijtc-1776	32	21	might	might	AUX
ijtc-1776	32	22	lessen	lessen	VERB
ijtc-1776	32	23	information	information	NOUN
ijtc-1776	32	24	asymmetry	asymmetry	NOUN
ijtc-1776	32	25	and	and	CCONJ
ijtc-1776	32	26	the	the	DET
ijtc-1776	32	27	incentives	incentive	NOUN
ijtc-1776	32	28	for	for	ADP
ijtc-1776	32	29	manipulating	manipulate	VERB
ijtc-1776	32	30	financial	financial	ADJ
ijtc-1776	32	31	statements	statement	NOUN
ijtc-1776	32	32	(	(	PUNCT
ijtc-1776	32	33	khalil	khalil	PROPN
ijtc-1776	32	34	et	et	PROPN
ijtc-1776	32	35	al	al	PROPN
ijtc-1776	32	36	.	.	PROPN
ijtc-1776	32	37	,	,	PUNCT
ijtc-1776	32	38	2022	2022	NUM
ijtc-1776	32	39	)	)	PUNCT
ijtc-1776	32	40	.	.	PUNCT
ijtc-1776	33	1	access	access	NOUN
ijtc-1776	33	2	to	to	ADP
ijtc-1776	33	3	government	government	NOUN
ijtc-1776	33	4	contracts	contract	NOUN
ijtc-1776	33	5	and	and	CCONJ
ijtc-1776	33	6	protection	protection	NOUN
ijtc-1776	33	7	from	from	ADP
ijtc-1776	33	8	market	market	NOUN
ijtc-1776	33	9	risks	risk	NOUN
ijtc-1776	33	10	are	be	AUX
ijtc-1776	33	11	just	just	ADV
ijtc-1776	33	12	two	two	NUM
ijtc-1776	33	13	examples	example	NOUN
ijtc-1776	33	14	of	of	ADP
ijtc-1776	33	15	the	the	DET
ijtc-1776	33	16	competitive	competitive	ADJ
ijtc-1776	33	17	advantages	advantage	NOUN
ijtc-1776	33	18	that	that	SCONJ
ijtc-1776	33	19	political	political	ADJ
ijtc-1776	33	20	connections	connection	NOUN
ijtc-1776	33	21	can	can	AUX
ijtc-1776	33	22	offer	offer	VERB
ijtc-1776	33	23	businesses	business	NOUN
ijtc-1776	33	24	(	(	PUNCT
ijtc-1776	33	25	boubakri	boubakri	NOUN
ijtc-1776	33	26	et	et	PROPN
ijtc-1776	33	27	al	al	PROPN
ijtc-1776	33	28	.	.	PROPN
ijtc-1776	33	29	,	,	PUNCT
ijtc-1776	33	30	2012	2012	NUM
ijtc-1776	33	31	;	;	PUNCT
ijtc-1776	33	32	micco	micco	PROPN
ijtc-1776	33	33	et	et	PROPN
ijtc-1776	33	34	al	al	PROPN
ijtc-1776	33	35	.	.	PROPN
ijtc-1776	33	36	,	,	PUNCT
ijtc-1776	33	37	2007	2007	NUM
ijtc-1776	33	38	)	)	PUNCT
ijtc-1776	33	39	.	.	PUNCT
ijtc-1776	34	1	to	to	PART
ijtc-1776	34	2	satisfy	satisfy	VERB
ijtc-1776	34	3	stakeholder	stakeholder	NOUN
ijtc-1776	34	4	expectations	expectation	NOUN
ijtc-1776	34	5	and	and	CCONJ
ijtc-1776	34	6	take	take	VERB
ijtc-1776	34	7	advantage	advantage	NOUN
ijtc-1776	34	8	of	of	ADP
ijtc-1776	34	9	government	government	NOUN
ijtc-1776	34	10	regulations	regulation	NOUN
ijtc-1776	34	11	,	,	PUNCT
ijtc-1776	34	12	politically	politically	ADV
ijtc-1776	34	13	linked	link	VERB
ijtc-1776	34	14	businesses	business	NOUN
ijtc-1776	34	15	,	,	PUNCT
ijtc-1776	34	16	according	accord	VERB
ijtc-1776	34	17	to	to	ADP
ijtc-1776	34	18	studies	study	NOUN
ijtc-1776	34	19	,	,	PUNCT
ijtc-1776	34	20	frequently	frequently	ADV
ijtc-1776	34	21	use	use	VERB
ijtc-1776	34	22	earnings	earning	NOUN
ijtc-1776	34	23	management	management	NOUN
ijtc-1776	34	24	techniques	technique	NOUN
ijtc-1776	34	25	,	,	PUNCT
ijtc-1776	34	26	especially	especially	ADV
ijtc-1776	34	27	real	real	ADJ
ijtc-1776	34	28	earnings	earning	NOUN
ijtc-1776	34	29	management	management	NOUN
ijtc-1776	34	30	.	.	PUNCT
ijtc-1776	35	1	these	these	DET
ijtc-1776	35	2	relationships	relationship	NOUN
ijtc-1776	35	3	might	might	AUX
ijtc-1776	35	4	persuade	persuade	VERB
ijtc-1776	35	5	businesses	business	NOUN
ijtc-1776	35	6	to	to	PART
ijtc-1776	35	7	change	change	VERB
ijtc-1776	35	8	their	their	PRON
ijtc-1776	35	9	operating	operating	NOUN
ijtc-1776	35	10	procedures	procedure	NOUN
ijtc-1776	35	11	or	or	CCONJ
ijtc-1776	35	12	incur	incur	VERB
ijtc-1776	35	13	needless	needless	ADJ
ijtc-1776	35	14	costs	cost	NOUN
ijtc-1776	35	15	in	in	ADP
ijtc-1776	35	16	an	an	DET
ijtc-1776	35	17	attempt	attempt	NOUN
ijtc-1776	35	18	to	to	PART
ijtc-1776	35	19	give	give	VERB
ijtc-1776	35	20	the	the	DET
ijtc-1776	35	21	appearance	appearance	NOUN
ijtc-1776	35	22	of	of	ADP
ijtc-1776	35	23	improved	improved	ADJ
ijtc-1776	35	24	performance	performance	NOUN
ijtc-1776	35	25	(	(	PUNCT
ijtc-1776	35	26	gunny	gunny	NOUN
ijtc-1776	35	27	,	,	PUNCT
ijtc-1776	35	28	2005	2005	NUM
ijtc-1776	35	29	;	;	PUNCT
ijtc-1776	35	30	jacoby	jacoby	PROPN
ijtc-1776	35	31	et	et	PROPN
ijtc-1776	35	32	al	al	PROPN
ijtc-1776	35	33	.	.	PROPN
ijtc-1776	35	34	,	,	PUNCT
ijtc-1776	35	35	2019	2019	NUM
ijtc-1776	35	36	)	)	PUNCT
ijtc-1776	35	37	.	.	PUNCT
ijtc-1776	36	1	conflicts	conflict	NOUN
ijtc-1776	36	2	of	of	ADP
ijtc-1776	36	3	interest	interest	NOUN
ijtc-1776	36	4	between	between	ADP
ijtc-1776	36	5	principals	principal	NOUN
ijtc-1776	36	6	(	(	PUNCT
ijtc-1776	36	7	owners	owner	NOUN
ijtc-1776	36	8	)	)	PUNCT
ijtc-1776	36	9	and	and	CCONJ
ijtc-1776	36	10	agents	agent	NOUN
ijtc-1776	36	11	(	(	PUNCT
ijtc-1776	36	12	management	management	NOUN
ijtc-1776	36	13	)	)	PUNCT
ijtc-1776	36	14	enable	enable	VERB
ijtc-1776	36	15	management	management	NOUN
ijtc-1776	36	16	to	to	PART
ijtc-1776	36	17	make	make	VERB
ijtc-1776	36	18	self	self	NOUN
ijtc-1776	36	19	-	-	PUNCT
ijtc-1776	36	20	serving	serve	VERB
ijtc-1776	36	21	choices	choice	NOUN
ijtc-1776	36	22	that	that	PRON
ijtc-1776	36	23	frequently	frequently	ADV
ijtc-1776	36	24	degrade	degrade	VERB
ijtc-1776	36	25	earnings	earning	NOUN
ijtc-1776	36	26	quality	quality	NOUN
ijtc-1776	36	27	,	,	PUNCT
ijtc-1776	36	28	according	accord	VERB
ijtc-1776	36	29	to	to	ADP
ijtc-1776	36	30	agency	agency	NOUN
ijtc-1776	36	31	theory	theory	NOUN
ijtc-1776	36	32	(	(	PUNCT
ijtc-1776	36	33	jensen	jensen	PROPN
ijtc-1776	36	34	&	&	CCONJ
ijtc-1776	36	35	meckling	meckling	PROPN
ijtc-1776	36	36	,	,	PUNCT
ijtc-1776	36	37	1976	1976	NUM
ijtc-1776	36	38	)	)	PUNCT
ijtc-1776	36	39	.	.	PUNCT
ijtc-1776	37	1	increased	increase	VERB
ijtc-1776	37	2	earnings	earning	NOUN
ijtc-1776	37	3	management	management	NOUN
ijtc-1776	37	4	procedures	procedure	NOUN
ijtc-1776	37	5	demonstrate	demonstrate	VERB
ijtc-1776	37	6	that	that	SCONJ
ijtc-1776	37	7	political	political	ADJ
ijtc-1776	37	8	connections	connection	NOUN
ijtc-1776	37	9	generally	generally	ADV
ijtc-1776	37	10	have	have	VERB
ijtc-1776	37	11	a	a	DET
ijtc-1776	37	12	detrimental	detrimental	ADJ
ijtc-1776	37	13	impact	impact	NOUN
ijtc-1776	37	14	on	on	ADP
ijtc-1776	37	15	earnings	earning	NOUN
ijtc-1776	37	16	quality	quality	NOUN
ijtc-1776	37	17	.	.	PUNCT
ijtc-1776	38	1	however	however	ADV
ijtc-1776	38	2	,	,	PUNCT
ijtc-1776	38	3	other	other	ADJ
ijtc-1776	38	4	research	research	NOUN
ijtc-1776	38	5	indicates	indicate	VERB
ijtc-1776	38	6	that	that	SCONJ
ijtc-1776	38	7	political	political	ADJ
ijtc-1776	38	8	connections	connection	NOUN
ijtc-1776	38	9	may	may	AUX
ijtc-1776	38	10	also	also	ADV
ijtc-1776	38	11	increase	increase	VERB
ijtc-1776	38	12	the	the	DET
ijtc-1776	38	13	informativeness	informativeness	NOUN
ijtc-1776	38	14	of	of	ADP
ijtc-1776	38	15	earnings	earning	NOUN
ijtc-1776	38	16	in	in	ADP
ijtc-1776	38	17	family	family	NOUN
ijtc-1776	38	18	businesses	business	NOUN
ijtc-1776	38	19	because	because	SCONJ
ijtc-1776	38	20	they	they	PRON
ijtc-1776	38	21	http://www.ilomata.org/index.php/ijtc	http://www.ilomata.org/index.php/ijtc	VERB
ijtc-1776	38	22	political	political	ADJ
ijtc-1776	38	23	connections	connection	NOUN
ijtc-1776	38	24	and	and	CCONJ
ijtc-1776	38	25	real	real	ADJ
ijtc-1776	38	26	earnings	earning	NOUN
ijtc-1776	38	27	management	management	NOUN
ijtc-1776	38	28	:	:	PUNCT
ijtc-1776	38	29	the	the	DET
ijtc-1776	38	30	moderating	moderate	VERB
ijtc-1776	38	31	role	role	NOUN
ijtc-1776	38	32	of	of	ADP
ijtc-1776	38	33	family	family	NOUN
ijtc-1776	38	34	ownership	ownership	NOUN
ijtc-1776	38	35	and	and	CCONJ
ijtc-1776	38	36	audit	audit	NOUN
ijtc-1776	38	37	quality	quality	NOUN
ijtc-1776	38	38	in	in	ADP
ijtc-1776	38	39	indonesian	indonesian	ADJ
ijtc-1776	38	40	manufacturing	manufacturing	NOUN
ijtc-1776	38	41	firms	firm	NOUN
ijtc-1776	38	42	maeza	maeza	ADV
ijtc-1776	38	43	and	and	CCONJ
ijtc-1776	38	44	suranta	suranta	VERB
ijtc-1776	38	45	92|	92|	NUM
ijtc-1776	38	46	ilomata	ilomata	NOUN
ijtc-1776	38	47	internasional	internasional	ADJ
ijtc-1776	38	48	journal	journal	NOUN
ijtc-1776	38	49	of	of	ADP
ijtc-1776	38	50	tax	tax	PROPN
ijtc-1776	38	51	&	&	CCONJ
ijtc-1776	38	52	accounting	accounting	PROPN
ijtc-1776	38	53	http://www.ilomata.org/index.php/ijtc	http://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1776	38	54	provide	provide	VERB
ijtc-1776	38	55	incentives	incentive	NOUN
ijtc-1776	38	56	to	to	PART
ijtc-1776	38	57	communicate	communicate	VERB
ijtc-1776	38	58	greater	great	ADJ
ijtc-1776	38	59	earnings	earning	NOUN
ijtc-1776	38	60	quality	quality	NOUN
ijtc-1776	38	61	and	and	CCONJ
ijtc-1776	38	62	lessen	lessen	VERB
ijtc-1776	38	63	information	information	NOUN
ijtc-1776	38	64	asymmetry	asymmetry	NOUN
ijtc-1776	38	65	,	,	PUNCT
ijtc-1776	38	66	particularly	particularly	ADV
ijtc-1776	38	67	when	when	SCONJ
ijtc-1776	38	68	paired	pair	VERB
ijtc-1776	38	69	with	with	ADP
ijtc-1776	38	70	family	family	NOUN
ijtc-1776	38	71	ownership	ownership	NOUN
ijtc-1776	38	72	and	and	CCONJ
ijtc-1776	38	73	high	high	ADJ
ijtc-1776	38	74	audit	audit	NOUN
ijtc-1776	38	75	quality	quality	NOUN
ijtc-1776	38	76	.	.	PUNCT
ijtc-1776	39	1	several	several	ADJ
ijtc-1776	39	2	previous	previous	ADJ
ijtc-1776	39	3	studies	study	NOUN
ijtc-1776	39	4	have	have	AUX
ijtc-1776	39	5	confirmed	confirm	VERB
ijtc-1776	39	6	the	the	DET
ijtc-1776	39	7	negative	negative	ADJ
ijtc-1776	39	8	impact	impact	NOUN
ijtc-1776	39	9	of	of	ADP
ijtc-1776	39	10	political	political	ADJ
ijtc-1776	39	11	connections	connection	NOUN
ijtc-1776	39	12	on	on	ADP
ijtc-1776	39	13	real	real	ADJ
ijtc-1776	39	14	earnings	earning	NOUN
ijtc-1776	39	15	management	management	NOUN
ijtc-1776	39	16	.	.	PUNCT
ijtc-1776	40	1	gunny	gunny	NOUN
ijtc-1776	40	2	(	(	PUNCT
ijtc-1776	40	3	2005	2005	NUM
ijtc-1776	40	4	)	)	PUNCT
ijtc-1776	40	5	highlighted	highlight	VERB
ijtc-1776	40	6	the	the	DET
ijtc-1776	40	7	adverse	adverse	ADJ
ijtc-1776	40	8	consequences	consequence	NOUN
ijtc-1776	40	9	of	of	ADP
ijtc-1776	40	10	real	real	ADJ
ijtc-1776	40	11	earnings	earning	NOUN
ijtc-1776	40	12	management	management	NOUN
ijtc-1776	40	13	,	,	PUNCT
ijtc-1776	40	14	such	such	ADJ
ijtc-1776	40	15	as	as	ADP
ijtc-1776	40	16	a	a	DET
ijtc-1776	40	17	decline	decline	NOUN
ijtc-1776	40	18	in	in	ADP
ijtc-1776	40	19	future	future	ADJ
ijtc-1776	40	20	firm	firm	ADJ
ijtc-1776	40	21	value	value	NOUN
ijtc-1776	40	22	.	.	PUNCT
ijtc-1776	41	1	braam	braam	NOUN
ijtc-1776	41	2	et	et	PROPN
ijtc-1776	41	3	al	al	PROPN
ijtc-1776	41	4	.	.	PROPN
ijtc-1776	41	5	,	,	PUNCT
ijtc-1776	41	6	(	(	PUNCT
ijtc-1776	41	7	2015	2015	NUM
ijtc-1776	41	8	)	)	PUNCT
ijtc-1776	41	9	found	find	VERB
ijtc-1776	41	10	that	that	SCONJ
ijtc-1776	41	11	political	political	ADJ
ijtc-1776	41	12	connections	connection	NOUN
ijtc-1776	41	13	are	be	AUX
ijtc-1776	41	14	positively	positively	ADV
ijtc-1776	41	15	associated	associate	VERB
ijtc-1776	41	16	with	with	ADP
ijtc-1776	41	17	both	both	CCONJ
ijtc-1776	41	18	accrual	accrual	ADJ
ijtc-1776	41	19	-	-	PUNCT
ijtc-1776	41	20	based	base	VERB
ijtc-1776	41	21	and	and	CCONJ
ijtc-1776	41	22	real	real	ADJ
ijtc-1776	41	23	earnings	earning	NOUN
ijtc-1776	41	24	management	management	NOUN
ijtc-1776	41	25	practices	practice	NOUN
ijtc-1776	41	26	,	,	PUNCT
ijtc-1776	41	27	although	although	SCONJ
ijtc-1776	41	28	high	high	ADJ
ijtc-1776	41	29	audit	audit	NOUN
ijtc-1776	41	30	quality	quality	NOUN
ijtc-1776	41	31	can	can	AUX
ijtc-1776	41	32	mitigate	mitigate	VERB
ijtc-1776	41	33	their	their	PRON
ijtc-1776	41	34	aggressiveness	aggressiveness	NOUN
ijtc-1776	41	35	.	.	PUNCT
ijtc-1776	42	1	chi	chi	PROPN
ijtc-1776	42	2	et	et	PROPN
ijtc-1776	42	3	al	al	PROPN
ijtc-1776	42	4	.	.	PROPN
ijtc-1776	42	5	,	,	PUNCT
ijtc-1776	42	6	(	(	PUNCT
ijtc-1776	42	7	2016	2016	NUM
ijtc-1776	42	8	)	)	PUNCT
ijtc-1776	42	9	demonstrated	demonstrate	VERB
ijtc-1776	42	10	that	that	SCONJ
ijtc-1776	42	11	ceos	ceos	NOUN
ijtc-1776	42	12	with	with	ADP
ijtc-1776	42	13	political	political	ADJ
ijtc-1776	42	14	ties	tie	NOUN
ijtc-1776	42	15	tend	tend	VERB
ijtc-1776	42	16	to	to	PART
ijtc-1776	42	17	engage	engage	VERB
ijtc-1776	42	18	in	in	ADP
ijtc-1776	42	19	higher	high	ADJ
ijtc-1776	42	20	levels	level	NOUN
ijtc-1776	42	21	of	of	ADP
ijtc-1776	42	22	real	real	ADJ
ijtc-1776	42	23	earnings	earning	NOUN
ijtc-1776	42	24	management	management	NOUN
ijtc-1776	42	25	.	.	PUNCT
ijtc-1776	43	1	similarly	similarly	ADV
ijtc-1776	43	2	,	,	PUNCT
ijtc-1776	43	3	khalil	khalil	PROPN
ijtc-1776	43	4	et	et	PROPN
ijtc-1776	43	5	al	al	PROPN
ijtc-1776	43	6	(	(	PUNCT
ijtc-1776	43	7	2022	2022	NUM
ijtc-1776	43	8	)	)	PUNCT
ijtc-1776	43	9	confirmed	confirm	VERB
ijtc-1776	43	10	that	that	SCONJ
ijtc-1776	43	11	political	political	ADJ
ijtc-1776	43	12	connections	connection	NOUN
ijtc-1776	43	13	significantly	significantly	ADV
ijtc-1776	43	14	influence	influence	VERB
ijtc-1776	43	15	real	real	ADJ
ijtc-1776	43	16	earnings	earning	NOUN
ijtc-1776	43	17	management	management	NOUN
ijtc-1776	43	18	,	,	PUNCT
ijtc-1776	43	19	with	with	ADP
ijtc-1776	43	20	family	family	NOUN
ijtc-1776	43	21	ownership	ownership	NOUN
ijtc-1776	43	22	and	and	CCONJ
ijtc-1776	43	23	audit	audit	NOUN
ijtc-1776	43	24	quality	quality	NOUN
ijtc-1776	43	25	acting	act	VERB
ijtc-1776	43	26	as	as	ADP
ijtc-1776	43	27	moderating	moderate	VERB
ijtc-1776	43	28	factors	factor	NOUN
ijtc-1776	43	29	.	.	PUNCT
ijtc-1776	44	1	harymawan	harymawan	PROPN
ijtc-1776	44	2	&	&	CCONJ
ijtc-1776	44	3	nowland	nowland	PROPN
ijtc-1776	44	4	(	(	PUNCT
ijtc-1776	44	5	2016	2016	NUM
ijtc-1776	44	6	)	)	PUNCT
ijtc-1776	44	7	also	also	ADV
ijtc-1776	44	8	found	find	VERB
ijtc-1776	44	9	that	that	SCONJ
ijtc-1776	44	10	political	political	ADJ
ijtc-1776	44	11	connections	connection	NOUN
ijtc-1776	44	12	negatively	negatively	ADV
ijtc-1776	44	13	affect	affect	VERB
ijtc-1776	44	14	earnings	earning	NOUN
ijtc-1776	44	15	quality	quality	NOUN
ijtc-1776	44	16	,	,	PUNCT
ijtc-1776	44	17	as	as	ADV
ijtc-1776	44	18	politically	politically	ADV
ijtc-1776	44	19	connected	connect	VERB
ijtc-1776	44	20	firms	firm	NOUN
ijtc-1776	44	21	are	be	AUX
ijtc-1776	44	22	more	more	ADV
ijtc-1776	44	23	likely	likely	ADJ
ijtc-1776	44	24	to	to	PART
ijtc-1776	44	25	engage	engage	VERB
ijtc-1776	44	26	in	in	ADP
ijtc-1776	44	27	aggressive	aggressive	ADJ
ijtc-1776	44	28	real	real	ADJ
ijtc-1776	44	29	earnings	earning	NOUN
ijtc-1776	44	30	management	management	NOUN
ijtc-1776	44	31	,	,	PUNCT
ijtc-1776	44	32	influenced	influence	VERB
ijtc-1776	44	33	by	by	ADP
ijtc-1776	44	34	political	political	ADJ
ijtc-1776	44	35	stability	stability	NOUN
ijtc-1776	44	36	and	and	CCONJ
ijtc-1776	44	37	government	government	NOUN
ijtc-1776	44	38	effectiveness	effectiveness	NOUN
ijtc-1776	44	39	.	.	PUNCT
ijtc-1776	45	1	these	these	DET
ijtc-1776	45	2	findings	finding	NOUN
ijtc-1776	45	3	collectively	collectively	ADV
ijtc-1776	45	4	underscore	underscore	VERB
ijtc-1776	45	5	the	the	DET
ijtc-1776	45	6	complex	complex	ADJ
ijtc-1776	45	7	relationship	relationship	NOUN
ijtc-1776	45	8	between	between	ADP
ijtc-1776	45	9	political	political	ADJ
ijtc-1776	45	10	ties	tie	NOUN
ijtc-1776	45	11	and	and	CCONJ
ijtc-1776	45	12	earnings	earning	NOUN
ijtc-1776	45	13	manipulation	manipulation	NOUN
ijtc-1776	45	14	in	in	ADP
ijtc-1776	45	15	corporate	corporate	ADJ
ijtc-1776	45	16	governance	governance	NOUN
ijtc-1776	45	17	contexts	contexts	NOUN
ijtc-1776	45	18	.	.	PUNCT
ijtc-1776	46	1	wo	will	AUX
ijtc-1776	46	2	factors	factor	NOUN
ijtc-1776	46	3	that	that	PRON
ijtc-1776	46	4	can	can	AUX
ijtc-1776	46	5	mitigate	mitigate	VERB
ijtc-1776	46	6	the	the	DET
ijtc-1776	46	7	impact	impact	NOUN
ijtc-1776	46	8	of	of	ADP
ijtc-1776	46	9	political	political	ADJ
ijtc-1776	46	10	ties	tie	NOUN
ijtc-1776	46	11	on	on	ADP
ijtc-1776	46	12	profits	profit	NOUN
ijtc-1776	46	13	management	management	NOUN
ijtc-1776	46	14	are	be	AUX
ijtc-1776	46	15	family	family	NOUN
ijtc-1776	46	16	ownership	ownership	NOUN
ijtc-1776	46	17	and	and	CCONJ
ijtc-1776	46	18	audit	audit	NOUN
ijtc-1776	46	19	quality	quality	NOUN
ijtc-1776	46	20	(	(	PUNCT
ijtc-1776	46	21	braam	braam	NOUN
ijtc-1776	46	22	et	et	PROPN
ijtc-1776	46	23	al	al	PROPN
ijtc-1776	46	24	.	.	PROPN
ijtc-1776	46	25	,	,	PUNCT
ijtc-1776	46	26	2015	2015	NUM
ijtc-1776	46	27	;	;	PUNCT
ijtc-1776	46	28	khalil	khalil	PROPN
ijtc-1776	46	29	et	et	PROPN
ijtc-1776	46	30	al	al	PROPN
ijtc-1776	46	31	.	.	PROPN
ijtc-1776	46	32	,	,	PUNCT
ijtc-1776	46	33	2022	2022	NUM
ijtc-1776	46	34	)	)	PUNCT
ijtc-1776	46	35	.	.	PUNCT
ijtc-1776	47	1	when	when	SCONJ
ijtc-1776	47	2	it	it	PRON
ijtc-1776	47	3	comes	come	VERB
ijtc-1776	47	4	to	to	ADP
ijtc-1776	47	5	managing	manage	VERB
ijtc-1776	47	6	their	their	PRON
ijtc-1776	47	7	earnings	earning	NOUN
ijtc-1776	47	8	,	,	PUNCT
ijtc-1776	47	9	family	family	NOUN
ijtc-1776	47	10	-	-	PUNCT
ijtc-1776	47	11	owned	own	VERB
ijtc-1776	47	12	businesses	business	NOUN
ijtc-1776	47	13	typically	typically	ADV
ijtc-1776	47	14	take	take	VERB
ijtc-1776	47	15	a	a	DET
ijtc-1776	47	16	different	different	ADJ
ijtc-1776	47	17	tack	tack	NOUN
ijtc-1776	47	18	than	than	ADP
ijtc-1776	47	19	non	non	ADJ
ijtc-1776	47	20	-	-	ADJ
ijtc-1776	47	21	family	family	ADJ
ijtc-1776	47	22	businesses	business	NOUN
ijtc-1776	47	23	.	.	PUNCT
ijtc-1776	48	1	they	they	PRON
ijtc-1776	48	2	frequently	frequently	ADV
ijtc-1776	48	3	steer	steer	VERB
ijtc-1776	48	4	clear	clear	ADJ
ijtc-1776	48	5	of	of	ADP
ijtc-1776	48	6	aggressive	aggressive	ADJ
ijtc-1776	48	7	earnings	earning	NOUN
ijtc-1776	48	8	management	management	NOUN
ijtc-1776	48	9	techniques	technique	NOUN
ijtc-1776	48	10	by	by	ADP
ijtc-1776	48	11	placing	place	VERB
ijtc-1776	48	12	a	a	DET
ijtc-1776	48	13	higher	high	ADJ
ijtc-1776	48	14	priority	priority	NOUN
ijtc-1776	48	15	on	on	ADP
ijtc-1776	48	16	sustainability	sustainability	NOUN
ijtc-1776	48	17	and	and	CCONJ
ijtc-1776	48	18	the	the	DET
ijtc-1776	48	19	preservation	preservation	NOUN
ijtc-1776	48	20	of	of	ADP
ijtc-1776	48	21	long	long	ADJ
ijtc-1776	48	22	-	-	PUNCT
ijtc-1776	48	23	term	term	NOUN
ijtc-1776	48	24	reputation	reputation	NOUN
ijtc-1776	48	25	.	.	PUNCT
ijtc-1776	49	1	because	because	SCONJ
ijtc-1776	49	2	shareholders	shareholder	NOUN
ijtc-1776	49	3	put	put	VERB
ijtc-1776	49	4	pressure	pressure	NOUN
ijtc-1776	49	5	on	on	ADP
ijtc-1776	49	6	the	the	DET
ijtc-1776	49	7	board	board	NOUN
ijtc-1776	49	8	of	of	ADP
ijtc-1776	49	9	directors	director	NOUN
ijtc-1776	49	10	to	to	PART
ijtc-1776	49	11	uphold	uphold	VERB
ijtc-1776	49	12	the	the	DET
ijtc-1776	49	13	accuracy	accuracy	NOUN
ijtc-1776	49	14	and	and	CCONJ
ijtc-1776	49	15	openness	openness	NOUN
ijtc-1776	49	16	of	of	ADP
ijtc-1776	49	17	financial	financial	ADJ
ijtc-1776	49	18	reporting	reporting	NOUN
ijtc-1776	49	19	,	,	PUNCT
ijtc-1776	49	20	family	family	NOUN
ijtc-1776	49	21	ownership	ownership	NOUN
ijtc-1776	49	22	frequently	frequently	ADV
ijtc-1776	49	23	serves	serve	VERB
ijtc-1776	49	24	as	as	ADP
ijtc-1776	49	25	a	a	DET
ijtc-1776	49	26	deterrent	deterrent	NOUN
ijtc-1776	49	27	against	against	ADP
ijtc-1776	49	28	risky	risky	ADJ
ijtc-1776	49	29	earnings	earning	NOUN
ijtc-1776	49	30	management	management	NOUN
ijtc-1776	49	31	(	(	PUNCT
ijtc-1776	49	32	gomezmejia	gomezmejia	NOUN
ijtc-1776	49	33	et	et	PROPN
ijtc-1776	49	34	al	al	PROPN
ijtc-1776	49	35	.	.	PROPN
ijtc-1776	49	36	,	,	PUNCT
ijtc-1776	49	37	2014	2014	NUM
ijtc-1776	49	38	;	;	PUNCT
ijtc-1776	49	39	razzaque	razzaque	VERB
ijtc-1776	49	40	et	et	PROPN
ijtc-1776	49	41	al	al	PROPN
ijtc-1776	49	42	.	.	PROPN
ijtc-1776	49	43	,	,	PUNCT
ijtc-1776	49	44	2016	2016	NUM
ijtc-1776	49	45	)	)	PUNCT
ijtc-1776	49	46	.	.	PUNCT
ijtc-1776	50	1	according	accord	VERB
ijtc-1776	50	2	to	to	ADP
ijtc-1776	50	3	agency	agency	NOUN
ijtc-1776	50	4	theory	theory	NOUN
ijtc-1776	50	5	,	,	PUNCT
ijtc-1776	50	6	owners	owner	NOUN
ijtc-1776	50	7	who	who	PRON
ijtc-1776	50	8	are	be	AUX
ijtc-1776	50	9	also	also	ADV
ijtc-1776	50	10	actively	actively	ADV
ijtc-1776	50	11	involved	involve	VERB
ijtc-1776	50	12	in	in	ADP
ijtc-1776	50	13	management	management	NOUN
ijtc-1776	50	14	of	of	ADP
ijtc-1776	50	15	family	family	NOUN
ijtc-1776	50	16	businesses	business	NOUN
ijtc-1776	50	17	typically	typically	ADV
ijtc-1776	50	18	have	have	VERB
ijtc-1776	50	19	a	a	DET
ijtc-1776	50	20	long	long	ADJ
ijtc-1776	50	21	-	-	PUNCT
ijtc-1776	50	22	term	term	NOUN
ijtc-1776	50	23	outlook	outlook	NOUN
ijtc-1776	50	24	and	and	CCONJ
ijtc-1776	50	25	make	make	VERB
ijtc-1776	50	26	investments	investment	NOUN
ijtc-1776	50	27	in	in	ADP
ijtc-1776	50	28	the	the	DET
ijtc-1776	50	29	continuity	continuity	NOUN
ijtc-1776	50	30	and	and	CCONJ
ijtc-1776	50	31	reputation	reputation	NOUN
ijtc-1776	50	32	of	of	ADP
ijtc-1776	50	33	the	the	DET
ijtc-1776	50	34	business	business	NOUN
ijtc-1776	50	35	.	.	PUNCT
ijtc-1776	51	1	in	in	ADP
ijtc-1776	51	2	contrast	contrast	NOUN
ijtc-1776	51	3	,	,	PUNCT
ijtc-1776	51	4	management	management	NOUN
ijtc-1776	51	5	may	may	AUX
ijtc-1776	51	6	be	be	AUX
ijtc-1776	51	7	more	more	ADV
ijtc-1776	51	8	concerned	concerned	ADJ
ijtc-1776	51	9	with	with	ADP
ijtc-1776	51	10	short	short	ADJ
ijtc-1776	51	11	-	-	PUNCT
ijtc-1776	51	12	term	term	NOUN
ijtc-1776	51	13	interests	interest	NOUN
ijtc-1776	51	14	in	in	ADP
ijtc-1776	51	15	companies	company	NOUN
ijtc-1776	51	16	with	with	ADP
ijtc-1776	51	17	distributed	distribute	VERB
ijtc-1776	51	18	ownership	ownership	NOUN
ijtc-1776	51	19	(	(	PUNCT
ijtc-1776	51	20	jensen	jensen	PROPN
ijtc-1776	51	21	&	&	CCONJ
ijtc-1776	51	22	meckling	meckling	PROPN
ijtc-1776	51	23	,	,	PUNCT
ijtc-1776	51	24	1976	1976	NUM
ijtc-1776	51	25	)	)	PUNCT
ijtc-1776	51	26	.	.	PUNCT
ijtc-1776	52	1	according	accord	VERB
ijtc-1776	52	2	to	to	ADP
ijtc-1776	52	3	rafael	rafael	PROPN
ijtc-1776	52	4	la	la	PROPN
ijtc-1776	52	5	porta	porta	PROPN
ijtc-1776	52	6	(	(	PUNCT
ijtc-1776	52	7	1999	1999	NUM
ijtc-1776	52	8	)	)	PUNCT
ijtc-1776	52	9	,	,	PUNCT
ijtc-1776	52	10	the	the	DET
ijtc-1776	52	11	majority	majority	NOUN
ijtc-1776	52	12	of	of	ADP
ijtc-1776	52	13	businesses	business	NOUN
ijtc-1776	52	14	in	in	ADP
ijtc-1776	52	15	southeast	southeast	PROPN
ijtc-1776	52	16	asia	asia	PROPN
ijtc-1776	52	17	are	be	AUX
ijtc-1776	52	18	familyowned	familyowne	VERB
ijtc-1776	52	19	,	,	PUNCT
ijtc-1776	52	20	indicating	indicate	VERB
ijtc-1776	52	21	the	the	DET
ijtc-1776	52	22	high	high	ADJ
ijtc-1776	52	23	prevalence	prevalence	NOUN
ijtc-1776	52	24	of	of	ADP
ijtc-1776	52	25	family	family	NOUN
ijtc-1776	52	26	ownership	ownership	NOUN
ijtc-1776	52	27	in	in	ADP
ijtc-1776	52	28	the	the	DET
ijtc-1776	52	29	region	region	NOUN
ijtc-1776	52	30	.	.	PUNCT
ijtc-1776	53	1	this	this	DET
ijtc-1776	53	2	dynamic	dynamic	ADJ
ijtc-1776	53	3	fosters	foster	VERB
ijtc-1776	53	4	an	an	DET
ijtc-1776	53	5	atmosphere	atmosphere	NOUN
ijtc-1776	53	6	where	where	SCONJ
ijtc-1776	53	7	family	family	NOUN
ijtc-1776	53	8	business	business	NOUN
ijtc-1776	53	9	owners	owner	NOUN
ijtc-1776	53	10	have	have	VERB
ijtc-1776	53	11	more	more	ADJ
ijtc-1776	53	12	influence	influence	NOUN
ijtc-1776	53	13	over	over	ADP
ijtc-1776	53	14	corporate	corporate	ADJ
ijtc-1776	53	15	choices	choice	NOUN
ijtc-1776	53	16	and	and	CCONJ
ijtc-1776	53	17	practices	practice	NOUN
ijtc-1776	53	18	.	.	PUNCT
ijtc-1776	54	1	due	due	ADP
ijtc-1776	54	2	to	to	ADP
ijtc-1776	54	3	their	their	PRON
ijtc-1776	54	4	immense	immense	ADJ
ijtc-1776	54	5	power	power	NOUN
ijtc-1776	54	6	,	,	PUNCT
ijtc-1776	54	7	family	family	NOUN
ijtc-1776	54	8	businesses	business	NOUN
ijtc-1776	54	9	are	be	AUX
ijtc-1776	54	10	more	more	ADV
ijtc-1776	54	11	likely	likely	ADJ
ijtc-1776	54	12	to	to	PART
ijtc-1776	54	13	value	value	VERB
ijtc-1776	54	14	stability	stability	NOUN
ijtc-1776	54	15	and	and	CCONJ
ijtc-1776	54	16	reputation	reputation	NOUN
ijtc-1776	54	17	,	,	PUNCT
ijtc-1776	54	18	which	which	PRON
ijtc-1776	54	19	makes	make	VERB
ijtc-1776	54	20	them	they	PRON
ijtc-1776	54	21	more	more	ADV
ijtc-1776	54	22	resilient	resilient	ADJ
ijtc-1776	54	23	to	to	ADP
ijtc-1776	54	24	harmful	harmful	ADJ
ijtc-1776	54	25	profits	profit	NOUN
ijtc-1776	54	26	management	management	NOUN
ijtc-1776	54	27	techniques	technique	NOUN
ijtc-1776	54	28	.	.	PUNCT
ijtc-1776	55	1	family	family	NOUN
ijtc-1776	55	2	businesses	business	NOUN
ijtc-1776	55	3	are	be	AUX
ijtc-1776	55	4	more	more	ADV
ijtc-1776	55	5	likely	likely	ADJ
ijtc-1776	55	6	to	to	PART
ijtc-1776	55	7	use	use	VERB
ijtc-1776	55	8	their	their	PRON
ijtc-1776	55	9	political	political	ADJ
ijtc-1776	55	10	ties	tie	NOUN
ijtc-1776	55	11	to	to	ADP
ijtc-1776	55	12	their	their	PRON
ijtc-1776	55	13	advantage	advantage	NOUN
ijtc-1776	55	14	when	when	SCONJ
ijtc-1776	55	15	they	they	PRON
ijtc-1776	55	16	are	be	AUX
ijtc-1776	55	17	under	under	ADP
ijtc-1776	55	18	pressure	pressure	NOUN
ijtc-1776	55	19	,	,	PUNCT
ijtc-1776	55	20	staying	stay	VERB
ijtc-1776	55	21	away	away	ADV
ijtc-1776	55	22	from	from	ADP
ijtc-1776	55	23	hazardous	hazardous	ADJ
ijtc-1776	55	24	or	or	CCONJ
ijtc-1776	55	25	immoral	immoral	ADJ
ijtc-1776	55	26	actions	action	NOUN
ijtc-1776	55	27	that	that	PRON
ijtc-1776	55	28	could	could	AUX
ijtc-1776	55	29	jeopardize	jeopardize	VERB
ijtc-1776	55	30	their	their	PRON
ijtc-1776	55	31	long	long	ADJ
ijtc-1776	55	32	-	-	PUNCT
ijtc-1776	55	33	term	term	NOUN
ijtc-1776	55	34	relationships	relationship	NOUN
ijtc-1776	55	35	with	with	ADP
ijtc-1776	55	36	shareholders	shareholder	NOUN
ijtc-1776	55	37	and	and	CCONJ
ijtc-1776	55	38	clients	client	NOUN
ijtc-1776	55	39	.	.	PUNCT
ijtc-1776	56	1	according	accord	VERB
ijtc-1776	56	2	to	to	ADP
ijtc-1776	56	3	earlier	early	ADJ
ijtc-1776	56	4	research	research	NOUN
ijtc-1776	56	5	,	,	PUNCT
ijtc-1776	56	6	family	family	NOUN
ijtc-1776	56	7	ownership	ownership	NOUN
ijtc-1776	56	8	can	can	AUX
ijtc-1776	56	9	reduce	reduce	VERB
ijtc-1776	56	10	managers	manager	NOUN
ijtc-1776	56	11	'	'	PART
ijtc-1776	56	12	real	real	ADJ
ijtc-1776	56	13	earnings	earning	NOUN
ijtc-1776	56	14	management	management	NOUN
ijtc-1776	56	15	practices	practice	NOUN
ijtc-1776	56	16	,	,	PUNCT
ijtc-1776	56	17	improving	improve	VERB
ijtc-1776	56	18	the	the	DET
ijtc-1776	56	19	caliber	caliber	NOUN
ijtc-1776	56	20	of	of	ADP
ijtc-1776	56	21	financial	financial	ADJ
ijtc-1776	56	22	reporting	reporting	NOUN
ijtc-1776	56	23	.	.	PUNCT
ijtc-1776	57	1	the	the	DET
ijtc-1776	57	2	long	long	ADJ
ijtc-1776	57	3	-	-	PUNCT
ijtc-1776	57	4	term	term	NOUN
ijtc-1776	57	5	focus	focus	NOUN
ijtc-1776	57	6	of	of	ADP
ijtc-1776	57	7	family	family	NOUN
ijtc-1776	57	8	ownership	ownership	NOUN
ijtc-1776	57	9	,	,	PUNCT
ijtc-1776	57	10	which	which	PRON
ijtc-1776	57	11	prioritizes	prioritize	VERB
ijtc-1776	57	12	the	the	DET
ijtc-1776	57	13	firm	firm	NOUN
ijtc-1776	57	14	's	's	PART
ijtc-1776	57	15	sustainability	sustainability	NOUN
ijtc-1776	57	16	and	and	CCONJ
ijtc-1776	57	17	reputation	reputation	NOUN
ijtc-1776	57	18	,	,	PUNCT
ijtc-1776	57	19	is	be	AUX
ijtc-1776	57	20	responsible	responsible	ADJ
ijtc-1776	57	21	for	for	ADP
ijtc-1776	57	22	this	this	PRON
ijtc-1776	57	23	(	(	PUNCT
ijtc-1776	57	24	gomez	gomez	PROPN
ijtc-1776	57	25	-	-	PUNCT
ijtc-1776	57	26	mejia	mejia	PROPN
ijtc-1776	57	27	et	et	PROPN
ijtc-1776	57	28	al	al	PROPN
ijtc-1776	57	29	.	.	PROPN
ijtc-1776	57	30	,	,	PUNCT
ijtc-1776	57	31	2014	2014	NUM
ijtc-1776	57	32	)	)	PUNCT
ijtc-1776	57	33	.	.	PUNCT
ijtc-1776	58	1	according	accord	VERB
ijtc-1776	58	2	to	to	ADP
ijtc-1776	58	3	khalil	khalil	PROPN
ijtc-1776	58	4	et	et	PROPN
ijtc-1776	58	5	al	al	PROPN
ijtc-1776	58	6	(	(	PUNCT
ijtc-1776	58	7	2022	2022	NUM
ijtc-1776	58	8	)	)	PUNCT
ijtc-1776	58	9	family	family	NOUN
ijtc-1776	58	10	ownership	ownership	NOUN
ijtc-1776	58	11	also	also	ADV
ijtc-1776	58	12	considerably	considerably	ADV
ijtc-1776	58	13	lessens	lessen	VERB
ijtc-1776	58	14	the	the	DET
ijtc-1776	58	15	intensity	intensity	NOUN
ijtc-1776	58	16	of	of	ADP
ijtc-1776	58	17	real	real	ADJ
ijtc-1776	58	18	earnings	earning	NOUN
ijtc-1776	58	19	management	management	NOUN
ijtc-1776	58	20	in	in	ADP
ijtc-1776	58	21	politically	politically	ADV
ijtc-1776	58	22	connected	connect	VERB
ijtc-1776	58	23	businesses	business	NOUN
ijtc-1776	58	24	,	,	PUNCT
ijtc-1776	58	25	suggesting	suggest	VERB
ijtc-1776	58	26	that	that	SCONJ
ijtc-1776	58	27	family	family	NOUN
ijtc-1776	58	28	businesses	business	NOUN
ijtc-1776	58	29	are	be	AUX
ijtc-1776	58	30	less	less	ADV
ijtc-1776	58	31	likely	likely	ADJ
ijtc-1776	58	32	to	to	PART
ijtc-1776	58	33	take	take	VERB
ijtc-1776	58	34	advantage	advantage	NOUN
ijtc-1776	58	35	of	of	ADP
ijtc-1776	58	36	real	real	ADJ
ijtc-1776	58	37	earnings	earning	NOUN
ijtc-1776	58	38	management	management	NOUN
ijtc-1776	58	39	for	for	ADP
ijtc-1776	58	40	opportunistic	opportunistic	ADJ
ijtc-1776	58	41	ends	end	NOUN
ijtc-1776	58	42	.	.	PUNCT
ijtc-1776	59	1	family	family	NOUN
ijtc-1776	59	2	http://www.ilomata.org/index.php/ijtc	http://www.ilomata.org/index.php/ijtc	CCONJ
ijtc-1776	59	3	political	political	ADJ
ijtc-1776	59	4	connections	connection	NOUN
ijtc-1776	59	5	and	and	CCONJ
ijtc-1776	59	6	real	real	ADJ
ijtc-1776	59	7	earnings	earning	NOUN
ijtc-1776	59	8	management	management	NOUN
ijtc-1776	59	9	:	:	PUNCT
ijtc-1776	59	10	the	the	DET
ijtc-1776	59	11	moderating	moderate	VERB
ijtc-1776	59	12	role	role	NOUN
ijtc-1776	59	13	of	of	ADP
ijtc-1776	59	14	family	family	NOUN
ijtc-1776	59	15	ownership	ownership	NOUN
ijtc-1776	59	16	and	and	CCONJ
ijtc-1776	59	17	audit	audit	NOUN
ijtc-1776	59	18	quality	quality	NOUN
ijtc-1776	59	19	in	in	ADP
ijtc-1776	59	20	indonesian	indonesian	ADJ
ijtc-1776	59	21	manufacturing	manufacturing	NOUN
ijtc-1776	59	22	firms	firm	NOUN
ijtc-1776	59	23	maeza	maeza	ADV
ijtc-1776	59	24	and	and	CCONJ
ijtc-1776	59	25	suranta	suranta	VERB
ijtc-1776	59	26	93|	93|	NUM
ijtc-1776	59	27	ilomata	ilomata	NOUN
ijtc-1776	59	28	internasional	internasional	ADJ
ijtc-1776	59	29	journal	journal	NOUN
ijtc-1776	59	30	of	of	ADP
ijtc-1776	59	31	tax	tax	PROPN
ijtc-1776	59	32	&	&	CCONJ
ijtc-1776	59	33	accounting	accounting	PROPN
ijtc-1776	59	34	http://www.ilomata.org/index.php/ijtc	http://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1776	59	35	ownership	ownership	NOUN
ijtc-1776	59	36	is	be	AUX
ijtc-1776	59	37	therefore	therefore	ADV
ijtc-1776	59	38	a	a	DET
ijtc-1776	59	39	useful	useful	ADJ
ijtc-1776	59	40	control	control	NOUN
ijtc-1776	59	41	mechanism	mechanism	NOUN
ijtc-1776	59	42	for	for	ADP
ijtc-1776	59	43	reducing	reduce	VERB
ijtc-1776	59	44	harmful	harmful	ADJ
ijtc-1776	59	45	earnings	earning	NOUN
ijtc-1776	59	46	management	management	NOUN
ijtc-1776	59	47	techniques	technique	NOUN
ijtc-1776	59	48	.	.	PUNCT
ijtc-1776	60	1	a	a	DET
ijtc-1776	60	2	key	key	ADJ
ijtc-1776	60	3	factor	factor	NOUN
ijtc-1776	60	4	in	in	ADP
ijtc-1776	60	5	reducing	reduce	VERB
ijtc-1776	60	6	the	the	DET
ijtc-1776	60	7	impact	impact	NOUN
ijtc-1776	60	8	of	of	ADP
ijtc-1776	60	9	political	political	ADJ
ijtc-1776	60	10	ties	tie	NOUN
ijtc-1776	60	11	on	on	ADP
ijtc-1776	60	12	earnings	earning	NOUN
ijtc-1776	60	13	management	management	NOUN
ijtc-1776	60	14	is	be	AUX
ijtc-1776	60	15	audit	audit	NOUN
ijtc-1776	60	16	quality	quality	NOUN
ijtc-1776	60	17	.	.	PUNCT
ijtc-1776	61	1	better	well	ADJ
ijtc-1776	61	2	auditors	auditor	NOUN
ijtc-1776	61	3	,	,	PUNCT
ijtc-1776	61	4	like	like	ADP
ijtc-1776	61	5	those	those	PRON
ijtc-1776	61	6	from	from	ADP
ijtc-1776	61	7	the	the	DET
ijtc-1776	61	8	big	big	ADJ
ijtc-1776	61	9	four	four	NUM
ijtc-1776	61	10	firms	firm	NOUN
ijtc-1776	61	11	,	,	PUNCT
ijtc-1776	61	12	are	be	AUX
ijtc-1776	61	13	better	well	ADV
ijtc-1776	61	14	able	able	ADJ
ijtc-1776	61	15	to	to	PART
ijtc-1776	61	16	identify	identify	VERB
ijtc-1776	61	17	unethical	unethical	ADJ
ijtc-1776	61	18	earnings	earning	NOUN
ijtc-1776	61	19	management	management	NOUN
ijtc-1776	61	20	tactics	tactic	NOUN
ijtc-1776	61	21	and	and	CCONJ
ijtc-1776	61	22	offer	offer	VERB
ijtc-1776	61	23	more	more	ADJ
ijtc-1776	61	24	certainty	certainty	NOUN
ijtc-1776	61	25	about	about	ADP
ijtc-1776	61	26	the	the	DET
ijtc-1776	61	27	accuracy	accuracy	NOUN
ijtc-1776	61	28	of	of	ADP
ijtc-1776	61	29	financial	financial	ADJ
ijtc-1776	61	30	accounts	account	NOUN
ijtc-1776	61	31	.	.	PUNCT
ijtc-1776	62	1	because	because	SCONJ
ijtc-1776	62	2	high	high	ADJ
ijtc-1776	62	3	audit	audit	NOUN
ijtc-1776	62	4	quality	quality	NOUN
ijtc-1776	62	5	improves	improve	VERB
ijtc-1776	62	6	oversight	oversight	NOUN
ijtc-1776	62	7	,	,	PUNCT
ijtc-1776	62	8	transparency	transparency	NOUN
ijtc-1776	62	9	,	,	PUNCT
ijtc-1776	62	10	and	and	CCONJ
ijtc-1776	62	11	accountability	accountability	NOUN
ijtc-1776	62	12	,	,	PUNCT
ijtc-1776	62	13	it	it	PRON
ijtc-1776	62	14	can	can	AUX
ijtc-1776	62	15	discourage	discourage	VERB
ijtc-1776	62	16	politically	politically	ADV
ijtc-1776	62	17	linked	link	VERB
ijtc-1776	62	18	enterprises	enterprise	NOUN
ijtc-1776	62	19	from	from	ADP
ijtc-1776	62	20	engaging	engage	VERB
ijtc-1776	62	21	in	in	ADP
ijtc-1776	62	22	earnings	earning	NOUN
ijtc-1776	62	23	management	management	NOUN
ijtc-1776	62	24	,	,	PUNCT
ijtc-1776	62	25	which	which	PRON
ijtc-1776	62	26	lowers	lower	VERB
ijtc-1776	62	27	the	the	DET
ijtc-1776	62	28	likelihood	likelihood	NOUN
ijtc-1776	62	29	of	of	ADP
ijtc-1776	62	30	financial	financial	ADJ
ijtc-1776	62	31	statement	statement	NOUN
ijtc-1776	62	32	fraud	fraud	NOUN
ijtc-1776	62	33	(	(	PUNCT
ijtc-1776	62	34	guedhami	guedhami	NOUN
ijtc-1776	62	35	et	et	PROPN
ijtc-1776	62	36	al	al	PROPN
ijtc-1776	62	37	.	.	PROPN
ijtc-1776	62	38	,	,	PUNCT
ijtc-1776	62	39	2014	2014	NUM
ijtc-1776	62	40	;	;	PUNCT
ijtc-1776	62	41	hussainey	hussainey	NOUN
ijtc-1776	62	42	,	,	PUNCT
ijtc-1776	62	43	2009	2009	NUM
ijtc-1776	62	44	)	)	PUNCT
ijtc-1776	62	45	.	.	PUNCT
ijtc-1776	63	1	according	accord	VERB
ijtc-1776	63	2	to	to	ADP
ijtc-1776	63	3	agency	agency	NOUN
ijtc-1776	63	4	theory	theory	NOUN
ijtc-1776	63	5	,	,	PUNCT
ijtc-1776	63	6	the	the	DET
ijtc-1776	63	7	need	need	NOUN
ijtc-1776	63	8	for	for	ADP
ijtc-1776	63	9	competent	competent	ADJ
ijtc-1776	63	10	auditors	auditor	NOUN
ijtc-1776	63	11	to	to	PART
ijtc-1776	63	12	reduce	reduce	VERB
ijtc-1776	63	13	information	information	NOUN
ijtc-1776	63	14	asymmetry	asymmetry	NOUN
ijtc-1776	63	15	rises	rise	NOUN
ijtc-1776	63	16	when	when	SCONJ
ijtc-1776	63	17	management	management	NOUN
ijtc-1776	63	18	and	and	CCONJ
ijtc-1776	63	19	shareholders	shareholder	NOUN
ijtc-1776	63	20	have	have	VERB
ijtc-1776	63	21	conflicting	conflict	VERB
ijtc-1776	63	22	interests	interest	NOUN
ijtc-1776	63	23	(	(	PUNCT
ijtc-1776	63	24	jensen	jensen	PROPN
ijtc-1776	63	25	&	&	CCONJ
ijtc-1776	63	26	meckling	meckling	PROPN
ijtc-1776	63	27	,	,	PUNCT
ijtc-1776	63	28	1976	1976	NUM
ijtc-1776	63	29	)	)	PUNCT
ijtc-1776	63	30	.	.	PUNCT
ijtc-1776	64	1	in	in	ADP
ijtc-1776	64	2	this	this	DET
ijtc-1776	64	3	regard	regard	NOUN
ijtc-1776	64	4	,	,	PUNCT
ijtc-1776	64	5	auditors	auditor	NOUN
ijtc-1776	64	6	serve	serve	VERB
ijtc-1776	64	7	as	as	ADP
ijtc-1776	64	8	a	a	DET
ijtc-1776	64	9	check	check	NOUN
ijtc-1776	64	10	and	and	CCONJ
ijtc-1776	64	11	balance	balance	NOUN
ijtc-1776	64	12	that	that	PRON
ijtc-1776	64	13	aligns	align	VERB
ijtc-1776	64	14	the	the	DET
ijtc-1776	64	15	interests	interest	NOUN
ijtc-1776	64	16	of	of	ADP
ijtc-1776	64	17	stakeholders	stakeholder	NOUN
ijtc-1776	64	18	,	,	PUNCT
ijtc-1776	64	19	bolsters	bolster	VERB
ijtc-1776	64	20	trust	trust	NOUN
ijtc-1776	64	21	in	in	ADP
ijtc-1776	64	22	financial	financial	ADJ
ijtc-1776	64	23	reporting	reporting	NOUN
ijtc-1776	64	24	,	,	PUNCT
ijtc-1776	64	25	and	and	CCONJ
ijtc-1776	64	26	encourages	encourage	VERB
ijtc-1776	64	27	more	more	ADV
ijtc-1776	64	28	moral	moral	ADJ
ijtc-1776	64	29	and	and	CCONJ
ijtc-1776	64	30	responsible	responsible	ADJ
ijtc-1776	64	31	earnings	earning	NOUN
ijtc-1776	64	32	management	management	NOUN
ijtc-1776	64	33	techniques	technique	NOUN
ijtc-1776	64	34	.	.	PUNCT
ijtc-1776	65	1	previous	previous	ADJ
ijtc-1776	65	2	studies	study	NOUN
ijtc-1776	65	3	have	have	AUX
ijtc-1776	65	4	examined	examine	VERB
ijtc-1776	65	5	the	the	DET
ijtc-1776	65	6	moderating	moderate	VERB
ijtc-1776	65	7	effect	effect	NOUN
ijtc-1776	65	8	of	of	ADP
ijtc-1776	65	9	audit	audit	NOUN
ijtc-1776	65	10	quality	quality	NOUN
ijtc-1776	65	11	on	on	ADP
ijtc-1776	65	12	earnings	earning	NOUN
ijtc-1776	65	13	management	management	NOUN
ijtc-1776	65	14	practices	practice	NOUN
ijtc-1776	65	15	.	.	PUNCT
ijtc-1776	66	1	dedman	dedman	PROPN
ijtc-1776	66	2	&	&	CCONJ
ijtc-1776	66	3	kausar	kausar	PROPN
ijtc-1776	66	4	(	(	PUNCT
ijtc-1776	66	5	2012	2012	NUM
ijtc-1776	66	6	)	)	PUNCT
ijtc-1776	66	7	found	find	VERB
ijtc-1776	66	8	that	that	SCONJ
ijtc-1776	66	9	high	high	ADJ
ijtc-1776	66	10	audit	audit	NOUN
ijtc-1776	66	11	quality	quality	NOUN
ijtc-1776	66	12	can	can	AUX
ijtc-1776	66	13	reduce	reduce	VERB
ijtc-1776	66	14	managers	manager	NOUN
ijtc-1776	66	15	’	’	PART
ijtc-1776	66	16	tendency	tendency	NOUN
ijtc-1776	66	17	to	to	PART
ijtc-1776	66	18	engage	engage	VERB
ijtc-1776	66	19	in	in	ADP
ijtc-1776	66	20	earnings	earning	NOUN
ijtc-1776	66	21	management	management	NOUN
ijtc-1776	66	22	,	,	PUNCT
ijtc-1776	66	23	thereby	thereby	ADV
ijtc-1776	66	24	enhancing	enhance	VERB
ijtc-1776	66	25	the	the	DET
ijtc-1776	66	26	reliability	reliability	NOUN
ijtc-1776	66	27	of	of	ADP
ijtc-1776	66	28	financial	financial	ADJ
ijtc-1776	66	29	reports	report	NOUN
ijtc-1776	66	30	.	.	PUNCT
ijtc-1776	67	1	khalil	khalil	PROPN
ijtc-1776	67	2	et	et	PROPN
ijtc-1776	67	3	al	al	PROPN
ijtc-1776	67	4	(	(	PUNCT
ijtc-1776	67	5	2022	2022	NUM
ijtc-1776	67	6	)	)	PUNCT
ijtc-1776	67	7	emphasized	emphasize	VERB
ijtc-1776	67	8	that	that	SCONJ
ijtc-1776	67	9	high	high	ADJ
ijtc-1776	67	10	-	-	PUNCT
ijtc-1776	67	11	quality	quality	NOUN
ijtc-1776	67	12	auditors	auditor	NOUN
ijtc-1776	67	13	can	can	AUX
ijtc-1776	67	14	mitigate	mitigate	VERB
ijtc-1776	67	15	earnings	earning	NOUN
ijtc-1776	67	16	management	management	NOUN
ijtc-1776	67	17	practices	practice	NOUN
ijtc-1776	67	18	in	in	ADP
ijtc-1776	67	19	politically	politically	ADV
ijtc-1776	67	20	connected	connect	VERB
ijtc-1776	67	21	firms	firm	NOUN
ijtc-1776	67	22	,	,	PUNCT
ijtc-1776	67	23	serving	serve	VERB
ijtc-1776	67	24	as	as	ADP
ijtc-1776	67	25	an	an	DET
ijtc-1776	67	26	effective	effective	ADJ
ijtc-1776	67	27	moderating	moderate	VERB
ijtc-1776	67	28	factor	factor	NOUN
ijtc-1776	67	29	.	.	PUNCT
ijtc-1776	68	1	similarly	similarly	ADV
ijtc-1776	68	2	,	,	PUNCT
ijtc-1776	68	3	harymawan	harymawan	PROPN
ijtc-1776	68	4	&	&	CCONJ
ijtc-1776	68	5	nowland	nowland	PROPN
ijtc-1776	68	6	(	(	PUNCT
ijtc-1776	68	7	2016	2016	NUM
ijtc-1776	68	8	)	)	PUNCT
ijtc-1776	68	9	demonstrated	demonstrate	VERB
ijtc-1776	68	10	that	that	SCONJ
ijtc-1776	68	11	audit	audit	NOUN
ijtc-1776	68	12	quality	quality	NOUN
ijtc-1776	68	13	can	can	AUX
ijtc-1776	68	14	hinder	hinder	VERB
ijtc-1776	68	15	earnings	earning	NOUN
ijtc-1776	68	16	management	management	NOUN
ijtc-1776	68	17	in	in	ADP
ijtc-1776	68	18	firms	firm	NOUN
ijtc-1776	68	19	with	with	ADP
ijtc-1776	68	20	political	political	ADJ
ijtc-1776	68	21	connections	connection	NOUN
ijtc-1776	68	22	,	,	PUNCT
ijtc-1776	68	23	while	while	SCONJ
ijtc-1776	68	24	guedhami	guedhami	NOUN
ijtc-1776	68	25	et	et	PROPN
ijtc-1776	68	26	al	al	PROPN
ijtc-1776	68	27	(	(	PUNCT
ijtc-1776	68	28	2014	2014	NUM
ijtc-1776	68	29	)	)	PUNCT
ijtc-1776	68	30	highlighted	highlight	VERB
ijtc-1776	68	31	that	that	SCONJ
ijtc-1776	68	32	selecting	select	VERB
ijtc-1776	68	33	high	high	ADJ
ijtc-1776	68	34	-	-	PUNCT
ijtc-1776	68	35	quality	quality	NOUN
ijtc-1776	68	36	auditors	auditor	NOUN
ijtc-1776	68	37	contributes	contribute	VERB
ijtc-1776	68	38	to	to	ADP
ijtc-1776	68	39	greater	great	ADJ
ijtc-1776	68	40	financial	financial	ADJ
ijtc-1776	68	41	reporting	reporting	NOUN
ijtc-1776	68	42	transparency	transparency	NOUN
ijtc-1776	68	43	and	and	CCONJ
ijtc-1776	68	44	reduced	reduce	VERB
ijtc-1776	68	45	earnings	earning	NOUN
ijtc-1776	68	46	manipulation	manipulation	NOUN
ijtc-1776	68	47	.	.	PUNCT
ijtc-1776	69	1	collectively	collectively	ADV
ijtc-1776	69	2	,	,	PUNCT
ijtc-1776	69	3	these	these	DET
ijtc-1776	69	4	studies	study	NOUN
ijtc-1776	69	5	underscore	underscore	VERB
ijtc-1776	69	6	the	the	DET
ijtc-1776	69	7	importance	importance	NOUN
ijtc-1776	69	8	of	of	ADP
ijtc-1776	69	9	audit	audit	NOUN
ijtc-1776	69	10	quality	quality	NOUN
ijtc-1776	69	11	in	in	ADP
ijtc-1776	69	12	curbing	curb	VERB
ijtc-1776	69	13	earnings	earning	NOUN
ijtc-1776	69	14	management	management	NOUN
ijtc-1776	69	15	,	,	PUNCT
ijtc-1776	69	16	especially	especially	ADV
ijtc-1776	69	17	in	in	ADP
ijtc-1776	69	18	politically	politically	ADV
ijtc-1776	69	19	connected	connect	VERB
ijtc-1776	69	20	companies	company	NOUN
ijtc-1776	69	21	.	.	PUNCT
ijtc-1776	70	1	this	this	DET
ijtc-1776	70	2	study	study	NOUN
ijtc-1776	70	3	examines	examine	VERB
ijtc-1776	70	4	the	the	DET
ijtc-1776	70	5	relationship	relationship	NOUN
ijtc-1776	70	6	between	between	ADP
ijtc-1776	70	7	political	political	ADJ
ijtc-1776	70	8	ties	tie	NOUN
ijtc-1776	70	9	and	and	CCONJ
ijtc-1776	70	10	real	real	ADJ
ijtc-1776	70	11	earnings	earning	NOUN
ijtc-1776	70	12	management	management	NOUN
ijtc-1776	70	13	practices	practice	NOUN
ijtc-1776	70	14	in	in	ADP
ijtc-1776	70	15	indonesian	indonesian	ADJ
ijtc-1776	70	16	manufacturing	manufacturing	NOUN
ijtc-1776	70	17	firms	firm	NOUN
ijtc-1776	70	18	with	with	ADP
ijtc-1776	70	19	political	political	ADJ
ijtc-1776	70	20	ties	tie	NOUN
ijtc-1776	70	21	,	,	PUNCT
ijtc-1776	70	22	in	in	ADP
ijtc-1776	70	23	contrast	contrast	NOUN
ijtc-1776	70	24	to	to	ADP
ijtc-1776	70	25	earlier	early	ADJ
ijtc-1776	70	26	research	research	NOUN
ijtc-1776	70	27	that	that	PRON
ijtc-1776	70	28	concentrated	concentrate	VERB
ijtc-1776	70	29	on	on	ADP
ijtc-1776	70	30	pakistan	pakistan	PROPN
ijtc-1776	70	31	.	.	PUNCT
ijtc-1776	71	1	it	it	PRON
ijtc-1776	71	2	does	do	VERB
ijtc-1776	71	3	this	this	PRON
ijtc-1776	71	4	while	while	SCONJ
ijtc-1776	71	5	taking	take	VERB
ijtc-1776	71	6	into	into	ADP
ijtc-1776	71	7	account	account	NOUN
ijtc-1776	71	8	indonesia	indonesia	PROPN
ijtc-1776	71	9	's	's	PART
ijtc-1776	71	10	particular	particular	ADJ
ijtc-1776	71	11	business	business	NOUN
ijtc-1776	71	12	characteristics	characteristic	NOUN
ijtc-1776	71	13	,	,	PUNCT
ijtc-1776	71	14	such	such	ADJ
ijtc-1776	71	15	as	as	ADP
ijtc-1776	71	16	the	the	DET
ijtc-1776	71	17	prevalence	prevalence	NOUN
ijtc-1776	71	18	of	of	ADP
ijtc-1776	71	19	family	family	NOUN
ijtc-1776	71	20	ownership	ownership	NOUN
ijtc-1776	71	21	structures	structure	NOUN
ijtc-1776	71	22	and	and	CCONJ
ijtc-1776	71	23	the	the	DET
ijtc-1776	71	24	degree	degree	NOUN
ijtc-1776	71	25	of	of	ADP
ijtc-1776	71	26	corruption	corruption	NOUN
ijtc-1776	71	27	.	.	PUNCT
ijtc-1776	72	1	rafael	rafael	PROPN
ijtc-1776	72	2	la	la	PROPN
ijtc-1776	72	3	porta	porta	PROPN
ijtc-1776	72	4	(	(	PUNCT
ijtc-1776	72	5	1999	1999	NUM
ijtc-1776	72	6	)	)	PUNCT
ijtc-1776	72	7	.	.	PUNCT
ijtc-1776	73	1	by	by	ADP
ijtc-1776	73	2	employing	employ	VERB
ijtc-1776	73	3	the	the	DET
ijtc-1776	73	4	percentage	percentage	NOUN
ijtc-1776	73	5	of	of	ADP
ijtc-1776	73	6	shares	share	NOUN
ijtc-1776	73	7	owned	own	VERB
ijtc-1776	73	8	as	as	ADP
ijtc-1776	73	9	a	a	DET
ijtc-1776	73	10	measure	measure	NOUN
ijtc-1776	73	11	of	of	ADP
ijtc-1776	73	12	family	family	NOUN
ijtc-1776	73	13	ownership	ownership	NOUN
ijtc-1776	73	14	rather	rather	ADV
ijtc-1776	73	15	than	than	ADP
ijtc-1776	73	16	a	a	DET
ijtc-1776	73	17	dummy	dummy	ADJ
ijtc-1776	73	18	variable	variable	NOUN
ijtc-1776	73	19	,	,	PUNCT
ijtc-1776	73	20	this	this	DET
ijtc-1776	73	21	study	study	NOUN
ijtc-1776	73	22	offers	offer	VERB
ijtc-1776	73	23	methodological	methodological	ADJ
ijtc-1776	73	24	innovation	innovation	NOUN
ijtc-1776	73	25	and	and	CCONJ
ijtc-1776	73	26	enables	enable	VERB
ijtc-1776	73	27	a	a	DET
ijtc-1776	73	28	more	more	ADV
ijtc-1776	73	29	thorough	thorough	ADJ
ijtc-1776	73	30	and	and	CCONJ
ijtc-1776	73	31	precise	precise	ADJ
ijtc-1776	73	32	examination	examination	NOUN
ijtc-1776	73	33	of	of	ADP
ijtc-1776	73	34	the	the	DET
ijtc-1776	73	35	influence	influence	NOUN
ijtc-1776	73	36	of	of	ADP
ijtc-1776	73	37	family	family	NOUN
ijtc-1776	73	38	ownership	ownership	NOUN
ijtc-1776	73	39	on	on	ADP
ijtc-1776	73	40	profits	profit	NOUN
ijtc-1776	73	41	management	management	NOUN
ijtc-1776	73	42	.	.	PUNCT
ijtc-1776	74	1	the	the	DET
ijtc-1776	74	2	paper	paper	NOUN
ijtc-1776	74	3	also	also	ADV
ijtc-1776	74	4	examines	examine	VERB
ijtc-1776	74	5	the	the	DET
ijtc-1776	74	6	moderating	moderate	VERB
ijtc-1776	74	7	effects	effect	NOUN
ijtc-1776	74	8	of	of	ADP
ijtc-1776	74	9	family	family	NOUN
ijtc-1776	74	10	control	control	NOUN
ijtc-1776	74	11	and	and	CCONJ
ijtc-1776	74	12	audit	audit	NOUN
ijtc-1776	74	13	quality	quality	NOUN
ijtc-1776	74	14	in	in	ADP
ijtc-1776	74	15	the	the	DET
ijtc-1776	74	16	indonesian	indonesian	ADJ
ijtc-1776	74	17	context	context	NOUN
ijtc-1776	74	18	,	,	PUNCT
ijtc-1776	74	19	offering	offer	VERB
ijtc-1776	74	20	fresh	fresh	ADJ
ijtc-1776	74	21	perspectives	perspective	NOUN
ijtc-1776	74	22	on	on	ADP
ijtc-1776	74	23	the	the	DET
ijtc-1776	74	24	dynamics	dynamic	NOUN
ijtc-1776	74	25	of	of	ADP
ijtc-1776	74	26	earnings	earning	NOUN
ijtc-1776	74	27	management	management	NOUN
ijtc-1776	74	28	in	in	ADP
ijtc-1776	74	29	corporate	corporate	ADJ
ijtc-1776	74	30	settings	setting	NOUN
ijtc-1776	74	31	where	where	SCONJ
ijtc-1776	74	32	political	political	ADJ
ijtc-1776	74	33	ties	tie	NOUN
ijtc-1776	74	34	and	and	CCONJ
ijtc-1776	74	35	family	family	NOUN
ijtc-1776	74	36	ownership	ownership	NOUN
ijtc-1776	74	37	predominate	predominate	ADJ
ijtc-1776	74	38	.	.	PUNCT
ijtc-1776	75	1	the	the	DET
ijtc-1776	75	2	theoretical	theoretical	ADJ
ijtc-1776	75	3	underpinning	underpinning	NOUN
ijtc-1776	75	4	of	of	ADP
ijtc-1776	75	5	earnings	earning	NOUN
ijtc-1776	75	6	management	management	NOUN
ijtc-1776	75	7	research	research	NOUN
ijtc-1776	75	8	is	be	AUX
ijtc-1776	75	9	an	an	DET
ijtc-1776	75	10	understanding	understanding	NOUN
ijtc-1776	75	11	of	of	ADP
ijtc-1776	75	12	how	how	SCONJ
ijtc-1776	75	13	businesses	business	NOUN
ijtc-1776	75	14	use	use	VERB
ijtc-1776	75	15	financial	financial	ADJ
ijtc-1776	75	16	reporting	reporting	NOUN
ijtc-1776	75	17	to	to	PART
ijtc-1776	75	18	accomplish	accomplish	VERB
ijtc-1776	75	19	their	their	PRON
ijtc-1776	75	20	goals	goal	NOUN
ijtc-1776	75	21	.	.	PUNCT
ijtc-1776	76	1	while	while	SCONJ
ijtc-1776	76	2	accrual	accrual	ADJ
ijtc-1776	76	3	-	-	PUNCT
ijtc-1776	76	4	based	base	VERB
ijtc-1776	76	5	earnings	earning	NOUN
ijtc-1776	76	6	management	management	NOUN
ijtc-1776	76	7	modifies	modify	VERB
ijtc-1776	76	8	reported	report	VERB
ijtc-1776	76	9	results	result	NOUN
ijtc-1776	76	10	using	use	VERB
ijtc-1776	76	11	accounting	accounting	NOUN
ijtc-1776	76	12	estimations	estimation	NOUN
ijtc-1776	76	13	,	,	PUNCT
ijtc-1776	76	14	real	real	ADJ
ijtc-1776	76	15	earnings	earning	NOUN
ijtc-1776	76	16	management	management	NOUN
ijtc-1776	76	17	involves	involve	VERB
ijtc-1776	76	18	operational	operational	ADJ
ijtc-1776	76	19	choices	choice	NOUN
ijtc-1776	76	20	that	that	PRON
ijtc-1776	76	21	impact	impact	VERB
ijtc-1776	76	22	cash	cash	NOUN
ijtc-1776	76	23	flows	flow	NOUN
ijtc-1776	76	24	.	.	PUNCT
ijtc-1776	77	1	a	a	DET
ijtc-1776	77	2	company	company	NOUN
ijtc-1776	77	3	's	's	PART
ijtc-1776	77	4	relationship	relationship	NOUN
ijtc-1776	77	5	with	with	ADP
ijtc-1776	77	6	authorities	authority	NOUN
ijtc-1776	77	7	can	can	AUX
ijtc-1776	77	8	have	have	VERB
ijtc-1776	77	9	an	an	DET
ijtc-1776	77	10	impact	impact	NOUN
ijtc-1776	77	11	on	on	ADP
ijtc-1776	77	12	its	its	PRON
ijtc-1776	77	13	earnings	earning	NOUN
ijtc-1776	77	14	management	management	NOUN
ijtc-1776	77	15	methods	method	NOUN
ijtc-1776	77	16	since	since	SCONJ
ijtc-1776	77	17	these	these	DET
ijtc-1776	77	18	relationships	relationship	NOUN
ijtc-1776	77	19	may	may	AUX
ijtc-1776	77	20	encourage	encourage	VERB
ijtc-1776	77	21	companies	company	NOUN
ijtc-1776	77	22	to	to	PART
ijtc-1776	77	23	manipulate	manipulate	VERB
ijtc-1776	77	24	their	their	PRON
ijtc-1776	77	25	earnings	earning	NOUN
ijtc-1776	77	26	in	in	ADP
ijtc-1776	77	27	order	order	NOUN
ijtc-1776	77	28	to	to	PART
ijtc-1776	77	29	have	have	AUX
ijtc-1776	77	30	good	good	ADJ
ijtc-1776	77	31	relations	relation	NOUN
ijtc-1776	77	32	and	and	CCONJ
ijtc-1776	77	33	evade	evade	VERB
ijtc-1776	77	34	strict	strict	ADJ
ijtc-1776	77	35	scrutiny	scrutiny	NOUN
ijtc-1776	77	36	(	(	PUNCT
ijtc-1776	77	37	chaney	chaney	PROPN
ijtc-1776	77	38	et	et	PROPN
ijtc-1776	77	39	al	al	PROPN
ijtc-1776	77	40	.	.	PROPN
ijtc-1776	77	41	,	,	PUNCT
ijtc-1776	77	42	2011	2011	NUM
ijtc-1776	77	43	;	;	PUNCT
ijtc-1776	77	44	jacoby	jacoby	PROPN
ijtc-1776	77	45	et	et	PROPN
ijtc-1776	77	46	al	al	PROPN
ijtc-1776	77	47	.	.	PROPN
ijtc-1776	77	48	,	,	PUNCT
ijtc-1776	77	49	2019	2019	NUM
ijtc-1776	77	50	)	)	PUNCT
ijtc-1776	77	51	.	.	PUNCT
ijtc-1776	78	1	family	family	NOUN
ijtc-1776	78	2	-	-	PUNCT
ijtc-1776	78	3	managed	manage	VERB
ijtc-1776	78	4	businesses	business	NOUN
ijtc-1776	78	5	may	may	AUX
ijtc-1776	78	6	have	have	VERB
ijtc-1776	78	7	specific	specific	ADJ
ijtc-1776	78	8	goals	goal	NOUN
ijtc-1776	78	9	,	,	PUNCT
ijtc-1776	78	10	such	such	ADJ
ijtc-1776	78	11	protecting	protect	VERB
ijtc-1776	78	12	family	family	NOUN
ijtc-1776	78	13	money	money	NOUN
ijtc-1776	78	14	and	and	CCONJ
ijtc-1776	78	15	reputation	reputation	NOUN
ijtc-1776	78	16	,	,	PUNCT
ijtc-1776	78	17	which	which	PRON
ijtc-1776	78	18	drive	drive	VERB
ijtc-1776	78	19	them	they	PRON
ijtc-1776	78	20	to	to	PART
ijtc-1776	78	21	manipulate	manipulate	VERB
ijtc-1776	78	22	earnings	earning	NOUN
ijtc-1776	78	23	.	.	PUNCT
ijtc-1776	79	1	family	family	NOUN
ijtc-1776	79	2	businesses	business	NOUN
ijtc-1776	79	3	may	may	AUX
ijtc-1776	79	4	use	use	VERB
ijtc-1776	79	5	profits	profit	NOUN
ijtc-1776	79	6	management	management	NOUN
ijtc-1776	79	7	to	to	ADP
ijtc-1776	79	8	http://www.ilomata.org/index.php/ijtc	http://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1776	79	9	political	political	ADJ
ijtc-1776	79	10	connections	connection	NOUN
ijtc-1776	79	11	and	and	CCONJ
ijtc-1776	79	12	real	real	ADJ
ijtc-1776	79	13	earnings	earning	NOUN
ijtc-1776	79	14	management	management	NOUN
ijtc-1776	79	15	:	:	PUNCT
ijtc-1776	79	16	the	the	DET
ijtc-1776	79	17	moderating	moderate	VERB
ijtc-1776	79	18	role	role	NOUN
ijtc-1776	79	19	of	of	ADP
ijtc-1776	79	20	family	family	NOUN
ijtc-1776	79	21	ownership	ownership	NOUN
ijtc-1776	79	22	and	and	CCONJ
ijtc-1776	79	23	audit	audit	NOUN
ijtc-1776	79	24	quality	quality	NOUN
ijtc-1776	79	25	in	in	ADP
ijtc-1776	79	26	indonesian	indonesian	ADJ
ijtc-1776	79	27	manufacturing	manufacturing	NOUN
ijtc-1776	79	28	firms	firm	NOUN
ijtc-1776	79	29	maeza	maeza	ADV
ijtc-1776	79	30	and	and	CCONJ
ijtc-1776	79	31	suranta	suranta	NOUN
ijtc-1776	79	32	94|	94|	PROPN
ijtc-1776	79	33	ilomata	ilomata	NOUN
ijtc-1776	79	34	internasional	internasional	ADJ
ijtc-1776	79	35	journal	journal	NOUN
ijtc-1776	79	36	of	of	ADP
ijtc-1776	79	37	tax	tax	PROPN
ijtc-1776	79	38	&	&	CCONJ
ijtc-1776	79	39	accounting	accounting	PROPN
ijtc-1776	79	40	http://www.ilomata.org/index.php/ijtc	http://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1776	79	41	accomplish	accomplish	ADJ
ijtc-1776	79	42	short	short	ADJ
ijtc-1776	79	43	-	-	PUNCT
ijtc-1776	79	44	term	term	NOUN
ijtc-1776	79	45	objectives	objective	NOUN
ijtc-1776	79	46	even	even	ADV
ijtc-1776	79	47	if	if	SCONJ
ijtc-1776	79	48	they	they	PRON
ijtc-1776	79	49	are	be	AUX
ijtc-1776	79	50	often	often	ADV
ijtc-1776	79	51	more	more	ADV
ijtc-1776	79	52	cautious	cautious	ADJ
ijtc-1776	79	53	(	(	PUNCT
ijtc-1776	79	54	achleitner	achleitner	NOUN
ijtc-1776	79	55	et	et	PROPN
ijtc-1776	79	56	al	al	PROPN
ijtc-1776	79	57	.	.	PROPN
ijtc-1776	79	58	,	,	PUNCT
ijtc-1776	79	59	2014	2014	NUM
ijtc-1776	79	60	;	;	PUNCT
ijtc-1776	79	61	razzaque	razzaque	VERB
ijtc-1776	79	62	et	et	PROPN
ijtc-1776	79	63	al	al	PROPN
ijtc-1776	79	64	.	.	PROPN
ijtc-1776	79	65	,	,	PUNCT
ijtc-1776	79	66	2016	2016	NUM
ijtc-1776	79	67	)	)	PUNCT
ijtc-1776	79	68	.	.	PUNCT
ijtc-1776	80	1	this	this	PRON
ijtc-1776	80	2	implies	imply	VERB
ijtc-1776	80	3	that	that	SCONJ
ijtc-1776	80	4	ownership	ownership	NOUN
ijtc-1776	80	5	structure	structure	NOUN
ijtc-1776	80	6	and	and	CCONJ
ijtc-1776	80	7	control	control	NOUN
ijtc-1776	80	8	have	have	VERB
ijtc-1776	80	9	an	an	DET
ijtc-1776	80	10	impact	impact	NOUN
ijtc-1776	80	11	on	on	ADP
ijtc-1776	80	12	the	the	DET
ijtc-1776	80	13	reasons	reason	NOUN
ijtc-1776	80	14	underlying	underlie	VERB
ijtc-1776	80	15	earnings	earning	NOUN
ijtc-1776	80	16	management	management	NOUN
ijtc-1776	80	17	.	.	PUNCT
ijtc-1776	81	1	audit	audit	NOUN
ijtc-1776	81	2	quality	quality	NOUN
ijtc-1776	81	3	is	be	AUX
ijtc-1776	81	4	a	a	DET
ijtc-1776	81	5	crucial	crucial	ADJ
ijtc-1776	81	6	moderating	moderate	VERB
ijtc-1776	81	7	component	component	NOUN
ijtc-1776	81	8	in	in	ADP
ijtc-1776	81	9	this	this	DET
ijtc-1776	81	10	paradigm	paradigm	NOUN
ijtc-1776	81	11	.	.	PUNCT
ijtc-1776	82	1	reputable	reputable	ADJ
ijtc-1776	82	2	independent	independent	ADJ
ijtc-1776	82	3	auditors	auditor	NOUN
ijtc-1776	82	4	offer	offer	VERB
ijtc-1776	82	5	objective	objective	ADJ
ijtc-1776	82	6	evaluations	evaluation	NOUN
ijtc-1776	82	7	,	,	PUNCT
ijtc-1776	82	8	which	which	PRON
ijtc-1776	82	9	lessens	lessen	VERB
ijtc-1776	82	10	the	the	DET
ijtc-1776	82	11	possibility	possibility	NOUN
ijtc-1776	82	12	of	of	ADP
ijtc-1776	82	13	financial	financial	ADJ
ijtc-1776	82	14	statement	statement	NOUN
ijtc-1776	82	15	fraud	fraud	NOUN
ijtc-1776	82	16	.	.	PUNCT
ijtc-1776	83	1	on	on	ADP
ijtc-1776	83	2	the	the	DET
ijtc-1776	83	3	other	other	ADJ
ijtc-1776	83	4	hand	hand	NOUN
ijtc-1776	83	5	,	,	PUNCT
ijtc-1776	83	6	poor	poor	ADJ
ijtc-1776	83	7	audit	audit	NOUN
ijtc-1776	83	8	quality	quality	NOUN
ijtc-1776	83	9	could	could	AUX
ijtc-1776	83	10	allow	allow	VERB
ijtc-1776	83	11	companies	company	NOUN
ijtc-1776	83	12	to	to	PART
ijtc-1776	83	13	manipulate	manipulate	VERB
ijtc-1776	83	14	earnings	earning	NOUN
ijtc-1776	83	15	without	without	ADP
ijtc-1776	83	16	facing	face	VERB
ijtc-1776	83	17	consequences	consequence	NOUN
ijtc-1776	83	18	(	(	PUNCT
ijtc-1776	83	19	huguet	huguet	NOUN
ijtc-1776	83	20	&	&	CCONJ
ijtc-1776	83	21	gandía	gandía	PROPN
ijtc-1776	83	22	,	,	PUNCT
ijtc-1776	83	23	2014	2014	NUM
ijtc-1776	83	24	;	;	PUNCT
ijtc-1776	83	25	hussainey	hussainey	NOUN
ijtc-1776	83	26	,	,	PUNCT
ijtc-1776	83	27	2009	2009	NUM
ijtc-1776	83	28	)	)	PUNCT
ijtc-1776	83	29	.	.	PUNCT
ijtc-1776	84	1	understanding	understand	VERB
ijtc-1776	84	2	how	how	SCONJ
ijtc-1776	84	3	earnings	earning	NOUN
ijtc-1776	84	4	management	management	NOUN
ijtc-1776	84	5	,	,	PUNCT
ijtc-1776	84	6	political	political	ADJ
ijtc-1776	84	7	ties	tie	NOUN
ijtc-1776	84	8	,	,	PUNCT
ijtc-1776	84	9	family	family	NOUN
ijtc-1776	84	10	control	control	NOUN
ijtc-1776	84	11	,	,	PUNCT
ijtc-1776	84	12	and	and	CCONJ
ijtc-1776	84	13	audit	audit	NOUN
ijtc-1776	84	14	quality	quality	NOUN
ijtc-1776	84	15	interact	interact	NOUN
ijtc-1776	84	16	is	be	AUX
ijtc-1776	84	17	crucial	crucial	ADJ
ijtc-1776	84	18	,	,	PUNCT
ijtc-1776	84	19	especially	especially	ADV
ijtc-1776	84	20	in	in	ADP
ijtc-1776	84	21	developing	develop	VERB
ijtc-1776	84	22	nations	nation	NOUN
ijtc-1776	84	23	where	where	SCONJ
ijtc-1776	84	24	political	political	ADJ
ijtc-1776	84	25	and	and	CCONJ
ijtc-1776	84	26	familial	familial	ADJ
ijtc-1776	84	27	influences	influence	NOUN
ijtc-1776	84	28	are	be	AUX
ijtc-1776	84	29	frequently	frequently	ADV
ijtc-1776	84	30	powerful	powerful	ADJ
ijtc-1776	84	31	.	.	PUNCT
ijtc-1776	85	1	one	one	NUM
ijtc-1776	85	2	of	of	ADP
ijtc-1776	85	3	the	the	DET
ijtc-1776	85	4	most	most	ADV
ijtc-1776	85	5	important	important	ADJ
ijtc-1776	85	6	indicators	indicator	NOUN
ijtc-1776	85	7	of	of	ADP
ijtc-1776	85	8	a	a	DET
ijtc-1776	85	9	company	company	NOUN
ijtc-1776	85	10	's	's	PART
ijtc-1776	85	11	stability	stability	NOUN
ijtc-1776	85	12	and	and	CCONJ
ijtc-1776	85	13	financial	financial	ADJ
ijtc-1776	85	14	health	health	NOUN
ijtc-1776	85	15	is	be	AUX
ijtc-1776	85	16	its	its	PRON
ijtc-1776	85	17	revenue	revenue	NOUN
ijtc-1776	85	18	.	.	PUNCT
ijtc-1776	86	1	the	the	DET
ijtc-1776	86	2	company	company	NOUN
ijtc-1776	86	3	's	's	PART
ijtc-1776	86	4	revenue	revenue	NOUN
ijtc-1776	86	5	also	also	ADV
ijtc-1776	86	6	has	have	VERB
ijtc-1776	86	7	a	a	DET
ijtc-1776	86	8	significant	significant	ADJ
ijtc-1776	86	9	impact	impact	NOUN
ijtc-1776	86	10	on	on	ADP
ijtc-1776	86	11	the	the	DET
ijtc-1776	86	12	wellbeing	wellbeing	NOUN
ijtc-1776	86	13	of	of	ADP
ijtc-1776	86	14	shareholders	shareholder	NOUN
ijtc-1776	86	15	(	(	PUNCT
ijtc-1776	86	16	chi	chi	NOUN
ijtc-1776	86	17	et	et	PROPN
ijtc-1776	86	18	al	al	PROPN
ijtc-1776	86	19	.	.	PROPN
ijtc-1776	86	20	,	,	PUNCT
ijtc-1776	86	21	2016	2016	NUM
ijtc-1776	86	22	;	;	PUNCT
ijtc-1776	86	23	cohen	cohen	PROPN
ijtc-1776	86	24	&	&	CCONJ
ijtc-1776	86	25	zarowin	zarowin	PROPN
ijtc-1776	86	26	,	,	PUNCT
ijtc-1776	86	27	2010	2010	NUM
ijtc-1776	86	28	)	)	PUNCT
ijtc-1776	86	29	.	.	PUNCT
ijtc-1776	87	1	because	because	SCONJ
ijtc-1776	87	2	a	a	DET
ijtc-1776	87	3	company	company	NOUN
ijtc-1776	87	4	's	's	PART
ijtc-1776	87	5	revenue	revenue	NOUN
ijtc-1776	87	6	attracts	attract	VERB
ijtc-1776	87	7	potential	potential	ADJ
ijtc-1776	87	8	investors	investor	NOUN
ijtc-1776	87	9	and	and	CCONJ
ijtc-1776	87	10	other	other	ADJ
ijtc-1776	87	11	market	market	NOUN
ijtc-1776	87	12	participants	participant	NOUN
ijtc-1776	87	13	,	,	PUNCT
ijtc-1776	87	14	its	its	PRON
ijtc-1776	87	15	stock	stock	NOUN
ijtc-1776	87	16	price	price	NOUN
ijtc-1776	87	17	tends	tend	VERB
ijtc-1776	87	18	to	to	PART
ijtc-1776	87	19	rise	rise	VERB
ijtc-1776	87	20	.	.	PUNCT
ijtc-1776	88	1	some	some	DET
ijtc-1776	88	2	managers	manager	NOUN
ijtc-1776	88	3	,	,	PUNCT
ijtc-1776	88	4	however	however	ADV
ijtc-1776	88	5	,	,	PUNCT
ijtc-1776	88	6	use	use	VERB
ijtc-1776	88	7	a	a	DET
ijtc-1776	88	8	variety	variety	NOUN
ijtc-1776	88	9	of	of	ADP
ijtc-1776	88	10	strategies	strategy	NOUN
ijtc-1776	88	11	to	to	PART
ijtc-1776	88	12	manipulate	manipulate	VERB
ijtc-1776	88	13	financial	financial	ADJ
ijtc-1776	88	14	reporting	reporting	NOUN
ijtc-1776	88	15	in	in	ADP
ijtc-1776	88	16	an	an	DET
ijtc-1776	88	17	effort	effort	NOUN
ijtc-1776	88	18	to	to	PART
ijtc-1776	88	19	draw	draw	VERB
ijtc-1776	88	20	in	in	ADP
ijtc-1776	88	21	investors	investor	NOUN
ijtc-1776	88	22	(	(	PUNCT
ijtc-1776	88	23	cohen	cohen	PROPN
ijtc-1776	88	24	&	&	CCONJ
ijtc-1776	88	25	zarowin	zarowin	PROPN
ijtc-1776	88	26	,	,	PUNCT
ijtc-1776	88	27	2010	2010	NUM
ijtc-1776	88	28	;	;	PUNCT
ijtc-1776	88	29	roychowdhury	roychowdhury	NOUN
ijtc-1776	88	30	,	,	PUNCT
ijtc-1776	88	31	2006	2006	NUM
ijtc-1776	88	32	;	;	PUNCT
ijtc-1776	88	33	viana	viana	PROPN
ijtc-1776	88	34	et	et	PROPN
ijtc-1776	88	35	al	al	PROPN
ijtc-1776	88	36	.	.	PROPN
ijtc-1776	88	37	,	,	PUNCT
ijtc-1776	88	38	2023	2023	NUM
ijtc-1776	88	39	;	;	PUNCT
ijtc-1776	88	40	zang	zang	PROPN
ijtc-1776	88	41	,	,	PUNCT
ijtc-1776	88	42	2012	2012	NUM
ijtc-1776	88	43	)	)	PUNCT
ijtc-1776	88	44	.	.	PUNCT
ijtc-1776	89	1	these	these	DET
ijtc-1776	89	2	methods	method	NOUN
ijtc-1776	89	3	are	be	AUX
ijtc-1776	89	4	often	often	ADV
ijtc-1776	89	5	employed	employ	VERB
ijtc-1776	89	6	to	to	PART
ijtc-1776	89	7	protect	protect	VERB
ijtc-1776	89	8	their	their	PRON
ijtc-1776	89	9	own	own	ADJ
ijtc-1776	89	10	personal	personal	ADJ
ijtc-1776	89	11	interests	interest	NOUN
ijtc-1776	89	12	(	(	PUNCT
ijtc-1776	89	13	mohamed	mohamed	PROPN
ijtc-1776	89	14	et	et	PROPN
ijtc-1776	89	15	al	al	PROPN
ijtc-1776	89	16	.	.	PROPN
ijtc-1776	89	17	,	,	PUNCT
ijtc-1776	89	18	2015	2015	NUM
ijtc-1776	89	19	)	)	PUNCT
ijtc-1776	89	20	.	.	PUNCT
ijtc-1776	90	1	regretfully	regretfully	ADV
ijtc-1776	90	2	,	,	PUNCT
ijtc-1776	90	3	conflicts	conflict	NOUN
ijtc-1776	90	4	occur	occur	VERB
ijtc-1776	90	5	when	when	SCONJ
ijtc-1776	90	6	managers	manager	NOUN
ijtc-1776	90	7	'	'	PART
ijtc-1776	90	8	personal	personal	ADJ
ijtc-1776	90	9	interests	interest	NOUN
ijtc-1776	90	10	deviate	deviate	VERB
ijtc-1776	90	11	from	from	ADP
ijtc-1776	90	12	the	the	DET
ijtc-1776	90	13	goals	goal	NOUN
ijtc-1776	90	14	of	of	ADP
ijtc-1776	90	15	the	the	DET
ijtc-1776	90	16	organization	organization	NOUN
ijtc-1776	90	17	,	,	PUNCT
ijtc-1776	90	18	which	which	PRON
ijtc-1776	90	19	can	can	AUX
ijtc-1776	90	20	eventually	eventually	ADV
ijtc-1776	90	21	have	have	VERB
ijtc-1776	90	22	a	a	DET
ijtc-1776	90	23	detrimental	detrimental	ADJ
ijtc-1776	90	24	impact	impact	NOUN
ijtc-1776	90	25	on	on	ADP
ijtc-1776	90	26	the	the	DET
ijtc-1776	90	27	operations	operation	NOUN
ijtc-1776	90	28	and	and	CCONJ
ijtc-1776	90	29	financial	financial	ADJ
ijtc-1776	90	30	performance	performance	NOUN
ijtc-1776	90	31	of	of	ADP
ijtc-1776	90	32	the	the	DET
ijtc-1776	90	33	business	business	NOUN
ijtc-1776	90	34	.	.	PUNCT
ijtc-1776	91	1	the	the	DET
ijtc-1776	91	2	influence	influence	NOUN
ijtc-1776	91	3	of	of	ADP
ijtc-1776	91	4	political	political	ADJ
ijtc-1776	91	5	connections	connection	NOUN
ijtc-1776	91	6	on	on	ADP
ijtc-1776	91	7	real	real	ADJ
ijtc-1776	91	8	earnings	earning	NOUN
ijtc-1776	91	9	management	management	NOUN
ijtc-1776	91	10	there	there	PRON
ijtc-1776	91	11	is	be	VERB
ijtc-1776	91	12	empirical	empirical	ADJ
ijtc-1776	91	13	evidence	evidence	NOUN
ijtc-1776	91	14	that	that	SCONJ
ijtc-1776	91	15	real	real	ADJ
ijtc-1776	91	16	earnings	earning	NOUN
ijtc-1776	91	17	management	management	NOUN
ijtc-1776	91	18	(	(	PUNCT
ijtc-1776	91	19	rem	rem	NOUN
ijtc-1776	91	20	)	)	PUNCT
ijtc-1776	91	21	has	have	AUX
ijtc-1776	91	22	negative	negative	ADJ
ijtc-1776	91	23	economic	economic	ADJ
ijtc-1776	91	24	impacts	impact	NOUN
ijtc-1776	91	25	.	.	PUNCT
ijtc-1776	92	1	deceiving	deceive	VERB
ijtc-1776	92	2	stakeholders	stakeholder	NOUN
ijtc-1776	92	3	about	about	ADP
ijtc-1776	92	4	the	the	DET
ijtc-1776	92	5	company	company	NOUN
ijtc-1776	92	6	's	's	PART
ijtc-1776	92	7	actual	actual	ADJ
ijtc-1776	92	8	financial	financial	ADJ
ijtc-1776	92	9	performance	performance	NOUN
ijtc-1776	92	10	is	be	AUX
ijtc-1776	92	11	the	the	DET
ijtc-1776	92	12	main	main	ADJ
ijtc-1776	92	13	goal	goal	NOUN
ijtc-1776	92	14	of	of	ADP
ijtc-1776	92	15	earnings	earning	NOUN
ijtc-1776	92	16	management	management	NOUN
ijtc-1776	92	17	strategies	strategy	NOUN
ijtc-1776	92	18	(	(	PUNCT
ijtc-1776	92	19	cohen	cohen	PROPN
ijtc-1776	92	20	&	&	CCONJ
ijtc-1776	92	21	zarowin	zarowin	PROPN
ijtc-1776	92	22	,	,	PUNCT
ijtc-1776	92	23	2010	2010	NUM
ijtc-1776	92	24	;	;	PUNCT
ijtc-1776	92	25	roychowdhury	roychowdhury	NOUN
ijtc-1776	92	26	,	,	PUNCT
ijtc-1776	92	27	2006	2006	NUM
ijtc-1776	92	28	;	;	PUNCT
ijtc-1776	92	29	zang	zang	PROPN
ijtc-1776	92	30	,	,	PUNCT
ijtc-1776	92	31	2012	2012	NUM
ijtc-1776	92	32	)	)	PUNCT
ijtc-1776	92	33	.	.	PUNCT
ijtc-1776	93	1	according	accord	VERB
ijtc-1776	93	2	to	to	ADP
ijtc-1776	93	3	gunny	gunny	PROPN
ijtc-1776	93	4	(	(	PUNCT
ijtc-1776	93	5	2005	2005	NUM
ijtc-1776	93	6	)	)	PUNCT
ijtc-1776	93	7	rem	rem	NOUN
ijtc-1776	93	8	has	have	VERB
ijtc-1776	93	9	a	a	DET
ijtc-1776	93	10	substantial	substantial	ADJ
ijtc-1776	93	11	negative	negative	ADJ
ijtc-1776	93	12	impact	impact	NOUN
ijtc-1776	93	13	on	on	ADP
ijtc-1776	93	14	operational	operational	ADJ
ijtc-1776	93	15	performance	performance	NOUN
ijtc-1776	93	16	.	.	PUNCT
ijtc-1776	94	1	he	he	PRON
ijtc-1776	94	2	notes	note	VERB
ijtc-1776	94	3	that	that	SCONJ
ijtc-1776	94	4	even	even	ADV
ijtc-1776	94	5	after	after	ADP
ijtc-1776	94	6	adjusting	adjust	VERB
ijtc-1776	94	7	for	for	ADP
ijtc-1776	94	8	size	size	NOUN
ijtc-1776	94	9	,	,	PUNCT
ijtc-1776	94	10	performance	performance	NOUN
ijtc-1776	94	11	,	,	PUNCT
ijtc-1776	94	12	accruals	accrual	NOUN
ijtc-1776	94	13	,	,	PUNCT
ijtc-1776	94	14	and	and	CCONJ
ijtc-1776	94	15	industry	industry	NOUN
ijtc-1776	94	16	impacts	impact	NOUN
ijtc-1776	94	17	,	,	PUNCT
ijtc-1776	94	18	firms	firm	NOUN
ijtc-1776	94	19	who	who	PRON
ijtc-1776	94	20	participate	participate	VERB
ijtc-1776	94	21	in	in	ADP
ijtc-1776	94	22	rem	rem	X
ijtc-1776	94	23	have	have	VERB
ijtc-1776	94	24	poorer	poor	ADJ
ijtc-1776	94	25	return	return	NOUN
ijtc-1776	94	26	on	on	ADP
ijtc-1776	94	27	assets	asset	NOUN
ijtc-1776	94	28	(	(	PUNCT
ijtc-1776	94	29	roa	roa	NOUN
ijtc-1776	94	30	)	)	PUNCT
ijtc-1776	94	31	than	than	ADP
ijtc-1776	94	32	other	other	ADJ
ijtc-1776	94	33	firms	firm	NOUN
ijtc-1776	94	34	.	.	PUNCT
ijtc-1776	95	1	according	accord	VERB
ijtc-1776	95	2	to	to	ADP
ijtc-1776	95	3	agency	agency	NOUN
ijtc-1776	95	4	theory	theory	NOUN
ijtc-1776	95	5	,	,	PUNCT
ijtc-1776	95	6	managers	manager	NOUN
ijtc-1776	95	7	frequently	frequently	ADV
ijtc-1776	95	8	make	make	VERB
ijtc-1776	95	9	self	self	NOUN
ijtc-1776	95	10	-	-	PUNCT
ijtc-1776	95	11	serving	serve	VERB
ijtc-1776	95	12	choices	choice	NOUN
ijtc-1776	95	13	that	that	PRON
ijtc-1776	95	14	compromise	compromise	VERB
ijtc-1776	95	15	company	company	NOUN
ijtc-1776	95	16	performance	performance	NOUN
ijtc-1776	95	17	in	in	ADP
ijtc-1776	95	18	favor	favor	NOUN
ijtc-1776	95	19	of	of	ADP
ijtc-1776	95	20	immediate	immediate	ADJ
ijtc-1776	95	21	advantages	advantage	NOUN
ijtc-1776	95	22	when	when	SCONJ
ijtc-1776	95	23	there	there	PRON
ijtc-1776	95	24	are	be	VERB
ijtc-1776	95	25	conflicts	conflict	NOUN
ijtc-1776	95	26	between	between	ADP
ijtc-1776	95	27	principals	principal	NOUN
ijtc-1776	95	28	(	(	PUNCT
ijtc-1776	95	29	owners	owner	NOUN
ijtc-1776	95	30	)	)	PUNCT
ijtc-1776	95	31	and	and	CCONJ
ijtc-1776	95	32	agents	agent	NOUN
ijtc-1776	95	33	(	(	PUNCT
ijtc-1776	95	34	management	management	NOUN
ijtc-1776	95	35	)	)	PUNCT
ijtc-1776	95	36	(	(	PUNCT
ijtc-1776	95	37	jensen	jensen	PROPN
ijtc-1776	95	38	&	&	CCONJ
ijtc-1776	95	39	meckling	meckling	PROPN
ijtc-1776	95	40	,	,	PUNCT
ijtc-1776	95	41	1976	1976	NUM
ijtc-1776	95	42	)	)	PUNCT
ijtc-1776	95	43	.	.	PUNCT
ijtc-1776	96	1	the	the	DET
ijtc-1776	96	2	resource	resource	NOUN
ijtc-1776	96	3	-	-	PUNCT
ijtc-1776	96	4	based	base	VERB
ijtc-1776	96	5	view	view	NOUN
ijtc-1776	96	6	holds	hold	VERB
ijtc-1776	96	7	that	that	SCONJ
ijtc-1776	96	8	a	a	DET
ijtc-1776	96	9	company	company	NOUN
ijtc-1776	96	10	's	's	PART
ijtc-1776	96	11	distinct	distinct	ADJ
ijtc-1776	96	12	assets	asset	NOUN
ijtc-1776	96	13	and	and	CCONJ
ijtc-1776	96	14	competencies	competency	NOUN
ijtc-1776	96	15	determine	determine	VERB
ijtc-1776	96	16	its	its	PRON
ijtc-1776	96	17	competitive	competitive	ADJ
ijtc-1776	96	18	advantage	advantage	NOUN
ijtc-1776	96	19	.	.	PUNCT
ijtc-1776	97	1	businesses	business	NOUN
ijtc-1776	97	2	with	with	ADP
ijtc-1776	97	3	political	political	ADJ
ijtc-1776	97	4	connections	connection	NOUN
ijtc-1776	97	5	have	have	VERB
ijtc-1776	97	6	unique	unique	ADJ
ijtc-1776	97	7	benefits	benefit	NOUN
ijtc-1776	97	8	over	over	ADP
ijtc-1776	97	9	those	those	PRON
ijtc-1776	97	10	without	without	ADP
ijtc-1776	97	11	,	,	PUNCT
ijtc-1776	97	12	including	include	VERB
ijtc-1776	97	13	preferential	preferential	ADJ
ijtc-1776	97	14	government	government	NOUN
ijtc-1776	97	15	treatment	treatment	NOUN
ijtc-1776	97	16	and	and	CCONJ
ijtc-1776	97	17	political	political	ADJ
ijtc-1776	97	18	connections	connection	NOUN
ijtc-1776	97	19	(	(	PUNCT
ijtc-1776	97	20	ben	ben	PROPN
ijtc-1776	97	21	cheikh	cheikh	PROPN
ijtc-1776	97	22	&	&	CCONJ
ijtc-1776	97	23	loukil	loukil	PROPN
ijtc-1776	97	24	,	,	PUNCT
ijtc-1776	97	25	2023	2023	NUM
ijtc-1776	97	26	;	;	PUNCT
ijtc-1776	97	27	boubakri	boubakri	NOUN
ijtc-1776	97	28	et	et	PROPN
ijtc-1776	97	29	al	al	PROPN
ijtc-1776	97	30	.	.	PROPN
ijtc-1776	97	31	,	,	PUNCT
ijtc-1776	97	32	2012	2012	NUM
ijtc-1776	97	33	;	;	PUNCT
ijtc-1776	97	34	liu	liu	PROPN
ijtc-1776	97	35	et	et	PROPN
ijtc-1776	97	36	al	al	PROPN
ijtc-1776	97	37	.	.	PROPN
ijtc-1776	97	38	,	,	PUNCT
ijtc-1776	97	39	2016	2016	NUM
ijtc-1776	97	40	)	)	PUNCT
ijtc-1776	97	41	.	.	PUNCT
ijtc-1776	98	1	politically	politically	ADV
ijtc-1776	98	2	connected	connect	VERB
ijtc-1776	98	3	businesses	business	NOUN
ijtc-1776	98	4	in	in	ADP
ijtc-1776	98	5	indonesia	indonesia	PROPN
ijtc-1776	98	6	frequently	frequently	ADV
ijtc-1776	98	7	use	use	VERB
ijtc-1776	98	8	their	their	PRON
ijtc-1776	98	9	advantages	advantage	NOUN
ijtc-1776	98	10	to	to	PART
ijtc-1776	98	11	secure	secure	VERB
ijtc-1776	98	12	preferential	preferential	ADJ
ijtc-1776	98	13	treatment	treatment	NOUN
ijtc-1776	98	14	,	,	PUNCT
ijtc-1776	98	15	including	include	VERB
ijtc-1776	98	16	simpler	simple	ADJ
ijtc-1776	98	17	licensing	licensing	NOUN
ijtc-1776	98	18	,	,	PUNCT
ijtc-1776	98	19	government	government	NOUN
ijtc-1776	98	20	contract	contract	NOUN
ijtc-1776	98	21	procurement	procurement	NOUN
ijtc-1776	98	22	,	,	PUNCT
ijtc-1776	98	23	or	or	CCONJ
ijtc-1776	98	24	crisis	crisis	NOUN
ijtc-1776	98	25	support	support	NOUN
ijtc-1776	98	26	.	.	PUNCT
ijtc-1776	99	1	theoretically	theoretically	ADV
ijtc-1776	99	2	,	,	PUNCT
ijtc-1776	99	3	there	there	PRON
ijtc-1776	99	4	is	be	VERB
ijtc-1776	99	5	a	a	DET
ijtc-1776	99	6	greater	great	ADJ
ijtc-1776	99	7	chance	chance	NOUN
ijtc-1776	99	8	of	of	ADP
ijtc-1776	99	9	income	income	NOUN
ijtc-1776	99	10	-	-	PUNCT
ijtc-1776	99	11	decreasing	decrease	VERB
ijtc-1776	99	12	real	real	ADJ
ijtc-1776	99	13	earnings	earning	NOUN
ijtc-1776	99	14	management	management	NOUN
ijtc-1776	99	15	(	(	PUNCT
ijtc-1776	99	16	rem	rem	NOUN
ijtc-1776	99	17	)	)	PUNCT
ijtc-1776	99	18	among	among	ADP
ijtc-1776	99	19	politically	politically	ADV
ijtc-1776	99	20	linked	link	VERB
ijtc-1776	99	21	enterprises	enterprise	NOUN
ijtc-1776	99	22	since	since	SCONJ
ijtc-1776	99	23	these	these	DET
ijtc-1776	99	24	relationships	relationship	NOUN
ijtc-1776	99	25	allow	allow	VERB
ijtc-1776	99	26	firms	firm	NOUN
ijtc-1776	99	27	to	to	PART
ijtc-1776	99	28	participate	participate	VERB
ijtc-1776	99	29	in	in	ADP
ijtc-1776	99	30	rem	rem	X
ijtc-1776	99	31	(	(	PUNCT
ijtc-1776	99	32	chi	chi	NOUN
ijtc-1776	99	33	et	et	PROPN
ijtc-1776	99	34	al	al	PROPN
ijtc-1776	99	35	.	.	PROPN
ijtc-1776	99	36	,	,	PUNCT
ijtc-1776	99	37	2016	2016	NUM
ijtc-1776	99	38	)	)	PUNCT
ijtc-1776	99	39	.	.	PUNCT
ijtc-1776	100	1	businesses	business	NOUN
ijtc-1776	100	2	that	that	PRON
ijtc-1776	100	3	employ	employ	VERB
ijtc-1776	100	4	rem	rem	VERB
ijtc-1776	100	5	to	to	PART
ijtc-1776	100	6	accomplish	accomplish	VERB
ijtc-1776	100	7	strategic	strategic	ADJ
ijtc-1776	100	8	goals	goal	NOUN
ijtc-1776	100	9	typically	typically	ADV
ijtc-1776	100	10	report	report	VERB
ijtc-1776	100	11	reduced	reduce	VERB
ijtc-1776	100	12	future	future	ADJ
ijtc-1776	100	13	cash	cash	NOUN
ijtc-1776	100	14	flows	flow	NOUN
ijtc-1776	100	15	and	and	CCONJ
ijtc-1776	100	16	return	return	VERB
ijtc-1776	100	17	on	on	ADP
ijtc-1776	100	18	assets	asset	NOUN
ijtc-1776	100	19	(	(	PUNCT
ijtc-1776	100	20	roa	roa	NOUN
ijtc-1776	100	21	)	)	PUNCT
ijtc-1776	100	22	.	.	PUNCT
ijtc-1776	101	1	because	because	SCONJ
ijtc-1776	101	2	managers	manager	NOUN
ijtc-1776	101	3	are	be	AUX
ijtc-1776	101	4	prepared	prepared	ADJ
ijtc-1776	101	5	to	to	PART
ijtc-1776	101	6	forgo	forgo	VERB
ijtc-1776	101	7	future	future	ADJ
ijtc-1776	101	8	cash	cash	NOUN
ijtc-1776	101	9	flows	flow	NOUN
ijtc-1776	101	10	in	in	ADP
ijtc-1776	101	11	favor	favor	NOUN
ijtc-1776	101	12	of	of	ADP
ijtc-1776	101	13	current	current	ADJ
ijtc-1776	101	14	earnings	earning	NOUN
ijtc-1776	101	15	,	,	PUNCT
ijtc-1776	101	16	income	income	NOUN
ijtc-1776	101	17	-	-	PUNCT
ijtc-1776	101	18	decreasing	decrease	VERB
ijtc-1776	101	19	rem	rem	NOUN
ijtc-1776	101	20	has	have	VERB
ijtc-1776	101	21	a	a	DET
ijtc-1776	101	22	detrimental	detrimental	ADJ
ijtc-1776	101	23	effect	effect	NOUN
ijtc-1776	101	24	on	on	ADP
ijtc-1776	101	25	business	business	NOUN
ijtc-1776	101	26	performance	performance	NOUN
ijtc-1776	101	27	.	.	PUNCT
ijtc-1776	102	1	in	in	ADP
ijtc-1776	102	2	order	order	NOUN
ijtc-1776	102	3	to	to	PART
ijtc-1776	102	4	hide	hide	VERB
ijtc-1776	102	5	the	the	DET
ijtc-1776	102	6	gains	gain	NOUN
ijtc-1776	102	7	from	from	ADP
ijtc-1776	102	8	their	their	PRON
ijtc-1776	102	9	political	political	ADJ
ijtc-1776	102	10	connections	connection	NOUN
ijtc-1776	102	11	,	,	PUNCT
ijtc-1776	102	12	politically	politically	ADV
ijtc-1776	102	13	connected	connect	VERB
ijtc-1776	102	14	companies	company	NOUN
ijtc-1776	102	15	in	in	ADP
ijtc-1776	102	16	indonesia	indonesia	PROPN
ijtc-1776	102	17	usually	usually	ADV
ijtc-1776	102	18	use	use	VERB
ijtc-1776	102	19	rem	rem	NOUN
ijtc-1776	102	20	techniques	technique	NOUN
ijtc-1776	102	21	(	(	PUNCT
ijtc-1776	102	22	chaney	chaney	PROPN
ijtc-1776	102	23	et	et	PROPN
ijtc-1776	102	24	al	al	PROPN
ijtc-1776	102	25	.	.	PROPN
ijtc-1776	102	26	,	,	PUNCT
ijtc-1776	102	27	2011	2011	NUM
ijtc-1776	102	28	;	;	PUNCT
ijtc-1776	102	29	faccio	faccio	PROPN
ijtc-1776	102	30	et	et	PROPN
ijtc-1776	102	31	al	al	PROPN
ijtc-1776	102	32	.	.	PROPN
ijtc-1776	102	33	,	,	PUNCT
ijtc-1776	102	34	2006	2006	NUM
ijtc-1776	102	35	)	)	PUNCT
ijtc-1776	102	36	.	.	PUNCT
ijtc-1776	103	1	such	such	ADJ
ijtc-1776	103	2	profits	profit	NOUN
ijtc-1776	103	3	management	management	NOUN
ijtc-1776	103	4	tactics	tactic	NOUN
ijtc-1776	103	5	have	have	VERB
ijtc-1776	103	6	the	the	DET
ijtc-1776	103	7	potential	potential	NOUN
ijtc-1776	103	8	to	to	PART
ijtc-1776	103	9	harm	harm	VERB
ijtc-1776	103	10	the	the	DET
ijtc-1776	103	11	companies	company	NOUN
ijtc-1776	103	12	'	'	PART
ijtc-1776	103	13	and	and	CCONJ
ijtc-1776	103	14	related	relate	VERB
ijtc-1776	103	15	http://www.ilomata.org/index.php/ijtc	http://www.ilomata.org/index.php/ijtc	PRON
ijtc-1776	103	16	political	political	ADJ
ijtc-1776	103	17	connections	connection	NOUN
ijtc-1776	103	18	and	and	CCONJ
ijtc-1776	103	19	real	real	ADJ
ijtc-1776	103	20	earnings	earning	NOUN
ijtc-1776	103	21	management	management	NOUN
ijtc-1776	103	22	:	:	PUNCT
ijtc-1776	103	23	the	the	DET
ijtc-1776	103	24	moderating	moderate	VERB
ijtc-1776	103	25	role	role	NOUN
ijtc-1776	103	26	of	of	ADP
ijtc-1776	103	27	family	family	NOUN
ijtc-1776	103	28	ownership	ownership	NOUN
ijtc-1776	103	29	and	and	CCONJ
ijtc-1776	103	30	audit	audit	NOUN
ijtc-1776	103	31	quality	quality	NOUN
ijtc-1776	103	32	in	in	ADP
ijtc-1776	103	33	indonesian	indonesian	ADJ
ijtc-1776	103	34	manufacturing	manufacturing	NOUN
ijtc-1776	103	35	firms	firm	NOUN
ijtc-1776	103	36	maeza	maeza	ADV
ijtc-1776	103	37	and	and	CCONJ
ijtc-1776	103	38	suranta	suranta	VERB
ijtc-1776	103	39	95|	95|	NUM
ijtc-1776	103	40	ilomata	ilomata	NOUN
ijtc-1776	103	41	internasional	internasional	ADJ
ijtc-1776	103	42	journal	journal	NOUN
ijtc-1776	103	43	of	of	ADP
ijtc-1776	103	44	tax	tax	PROPN
ijtc-1776	103	45	&	&	CCONJ
ijtc-1776	103	46	accounting	accounting	PROPN
ijtc-1776	103	47	http://www.ilomata.org/index.php/ijtc	http://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1776	103	48	politicians	politician	NOUN
ijtc-1776	103	49	'	'	PART
ijtc-1776	103	50	reputations	reputation	NOUN
ijtc-1776	103	51	(	(	PUNCT
ijtc-1776	103	52	burton	burton	PROPN
ijtc-1776	103	53	et	et	PROPN
ijtc-1776	103	54	al	al	PROPN
ijtc-1776	103	55	.	.	PROPN
ijtc-1776	103	56	,	,	PUNCT
ijtc-1776	103	57	2011	2011	NUM
ijtc-1776	103	58	)	)	PUNCT
ijtc-1776	103	59	,	,	PUNCT
ijtc-1776	103	60	increasing	increase	VERB
ijtc-1776	103	61	the	the	DET
ijtc-1776	103	62	opportunity	opportunity	NOUN
ijtc-1776	103	63	costs	cost	NOUN
ijtc-1776	103	64	for	for	ADP
ijtc-1776	103	65	the	the	DET
ijtc-1776	103	66	corporations	corporation	NOUN
ijtc-1776	103	67	concerned	concern	VERB
ijtc-1776	103	68	.	.	PUNCT
ijtc-1776	104	1	these	these	DET
ijtc-1776	104	2	factors	factor	NOUN
ijtc-1776	104	3	make	make	VERB
ijtc-1776	104	4	accrual	accrual	ADJ
ijtc-1776	104	5	-	-	PUNCT
ijtc-1776	104	6	based	base	VERB
ijtc-1776	104	7	earnings	earning	NOUN
ijtc-1776	104	8	management	management	NOUN
ijtc-1776	104	9	more	more	ADV
ijtc-1776	104	10	expensive	expensive	ADJ
ijtc-1776	104	11	than	than	SCONJ
ijtc-1776	104	12	rem	rem	X
ijtc-1776	104	13	.	.	NOUN
ijtc-1776	104	14	incomedecreasing	incomedecrease	VERB
ijtc-1776	104	15	rem	rem	NOUN
ijtc-1776	104	16	lowers	lower	VERB
ijtc-1776	104	17	the	the	DET
ijtc-1776	104	18	chance	chance	NOUN
ijtc-1776	104	19	of	of	ADP
ijtc-1776	104	20	detection	detection	NOUN
ijtc-1776	104	21	while	while	SCONJ
ijtc-1776	104	22	assisting	assist	VERB
ijtc-1776	104	23	politically	politically	ADV
ijtc-1776	104	24	connected	connect	VERB
ijtc-1776	104	25	businesses	business	NOUN
ijtc-1776	104	26	in	in	ADP
ijtc-1776	104	27	concealing	conceal	VERB
ijtc-1776	104	28	preferential	preferential	ADJ
ijtc-1776	104	29	treatment	treatment	NOUN
ijtc-1776	104	30	or	or	CCONJ
ijtc-1776	104	31	political	political	ADJ
ijtc-1776	104	32	rents	rent	NOUN
ijtc-1776	104	33	(	(	PUNCT
ijtc-1776	104	34	chaney	chaney	PROPN
ijtc-1776	104	35	et	et	PROPN
ijtc-1776	104	36	al	al	PROPN
ijtc-1776	104	37	.	.	PROPN
ijtc-1776	104	38	,	,	PUNCT
ijtc-1776	104	39	2011	2011	NUM
ijtc-1776	104	40	)	)	PUNCT
ijtc-1776	104	41	.	.	PUNCT
ijtc-1776	105	1	rem	rem	PRON
ijtc-1776	105	2	provides	provide	VERB
ijtc-1776	105	3	a	a	DET
ijtc-1776	105	4	high	high	ADJ
ijtc-1776	105	5	degree	degree	NOUN
ijtc-1776	105	6	of	of	ADP
ijtc-1776	105	7	confidentiality	confidentiality	NOUN
ijtc-1776	105	8	,	,	PUNCT
ijtc-1776	105	9	which	which	PRON
ijtc-1776	105	10	reduces	reduce	VERB
ijtc-1776	105	11	reputational	reputational	ADJ
ijtc-1776	105	12	risk	risk	NOUN
ijtc-1776	105	13	for	for	ADP
ijtc-1776	105	14	both	both	PRON
ijtc-1776	105	15	politically	politically	ADV
ijtc-1776	105	16	connected	connect	VERB
ijtc-1776	105	17	businesses	business	NOUN
ijtc-1776	105	18	and	and	CCONJ
ijtc-1776	105	19	associated	associate	VERB
ijtc-1776	105	20	politicians	politician	NOUN
ijtc-1776	105	21	in	in	ADP
ijtc-1776	105	22	indonesia	indonesia	PROPN
ijtc-1776	105	23	,	,	PUNCT
ijtc-1776	105	24	where	where	SCONJ
ijtc-1776	105	25	political	political	ADJ
ijtc-1776	105	26	connections	connection	NOUN
ijtc-1776	105	27	are	be	AUX
ijtc-1776	105	28	crucial	crucial	ADJ
ijtc-1776	105	29	to	to	ADP
ijtc-1776	105	30	corporate	corporate	ADJ
ijtc-1776	105	31	success	success	NOUN
ijtc-1776	105	32	.	.	PUNCT
ijtc-1776	106	1	additionally	additionally	ADV
ijtc-1776	106	2	,	,	PUNCT
ijtc-1776	106	3	rem	rem	X
ijtc-1776	106	4	mechanisms	mechanism	NOUN
ijtc-1776	106	5	shield	shield	NOUN
ijtc-1776	106	6	managers	manager	NOUN
ijtc-1776	106	7	from	from	ADP
ijtc-1776	106	8	the	the	DET
ijtc-1776	106	9	dangers	danger	NOUN
ijtc-1776	106	10	of	of	ADP
ijtc-1776	106	11	handling	handle	VERB
ijtc-1776	106	12	profits	profit	NOUN
ijtc-1776	106	13	(	(	PUNCT
ijtc-1776	106	14	cohen	cohen	PROPN
ijtc-1776	106	15	&	&	CCONJ
ijtc-1776	106	16	zarowin	zarowin	PROPN
ijtc-1776	106	17	,	,	PUNCT
ijtc-1776	106	18	2010	2010	NUM
ijtc-1776	106	19	;	;	PUNCT
ijtc-1776	106	20	graham	graham	PROPN
ijtc-1776	106	21	et	et	PROPN
ijtc-1776	106	22	al	al	PROPN
ijtc-1776	106	23	.	.	PROPN
ijtc-1776	106	24	,	,	PUNCT
ijtc-1776	106	25	2005	2005	NUM
ijtc-1776	106	26	)	)	PUNCT
ijtc-1776	106	27	.	.	PUNCT
ijtc-1776	107	1	rem	rem	PROPN
ijtc-1776	107	2	's	's	PART
ijtc-1776	107	3	high	high	ADJ
ijtc-1776	107	4	level	level	NOUN
ijtc-1776	107	5	of	of	ADP
ijtc-1776	107	6	secrecy	secrecy	NOUN
ijtc-1776	107	7	boosts	boost	VERB
ijtc-1776	107	8	its	its	PRON
ijtc-1776	107	9	marginal	marginal	ADJ
ijtc-1776	107	10	advantages	advantage	NOUN
ijtc-1776	107	11	for	for	ADP
ijtc-1776	107	12	companies	company	NOUN
ijtc-1776	107	13	with	with	ADP
ijtc-1776	107	14	political	political	ADJ
ijtc-1776	107	15	connections	connection	NOUN
ijtc-1776	107	16	.	.	PUNCT
ijtc-1776	108	1	because	because	SCONJ
ijtc-1776	108	2	income	income	NOUN
ijtc-1776	108	3	-	-	PUNCT
ijtc-1776	108	4	decreasing	decrease	VERB
ijtc-1776	108	5	rem	rem	NOUN
ijtc-1776	108	6	techniques	technique	NOUN
ijtc-1776	108	7	are	be	AUX
ijtc-1776	108	8	less	less	ADV
ijtc-1776	108	9	risky	risky	ADJ
ijtc-1776	108	10	than	than	ADP
ijtc-1776	108	11	accrual	accrual	ADJ
ijtc-1776	108	12	-	-	PUNCT
ijtc-1776	108	13	based	base	VERB
ijtc-1776	108	14	strategies	strategy	NOUN
ijtc-1776	108	15	,	,	PUNCT
ijtc-1776	108	16	politically	politically	ADV
ijtc-1776	108	17	connected	connect	VERB
ijtc-1776	108	18	enterprises	enterprise	NOUN
ijtc-1776	108	19	in	in	ADP
ijtc-1776	108	20	indonesia	indonesia	PROPN
ijtc-1776	108	21	typically	typically	ADV
ijtc-1776	108	22	favor	favor	VERB
ijtc-1776	108	23	them	they	PRON
ijtc-1776	108	24	despite	despite	SCONJ
ijtc-1776	108	25	their	their	PRON
ijtc-1776	108	26	greater	great	ADJ
ijtc-1776	108	27	costs	cost	NOUN
ijtc-1776	108	28	.	.	PUNCT
ijtc-1776	109	1	prior	prior	ADJ
ijtc-1776	109	2	research	research	NOUN
ijtc-1776	109	3	has	have	AUX
ijtc-1776	109	4	demonstrated	demonstrate	VERB
ijtc-1776	109	5	that	that	SCONJ
ijtc-1776	109	6	political	political	ADJ
ijtc-1776	109	7	ties	tie	NOUN
ijtc-1776	109	8	offer	offer	VERB
ijtc-1776	109	9	substantial	substantial	ADJ
ijtc-1776	109	10	benefits	benefit	NOUN
ijtc-1776	109	11	in	in	ADP
ijtc-1776	109	12	developing	develop	VERB
ijtc-1776	109	13	nations	nation	NOUN
ijtc-1776	109	14	like	like	ADP
ijtc-1776	109	15	indonesia	indonesia	PROPN
ijtc-1776	109	16	,	,	PUNCT
ijtc-1776	109	17	where	where	SCONJ
ijtc-1776	109	18	market	market	NOUN
ijtc-1776	109	19	transparency	transparency	NOUN
ijtc-1776	109	20	is	be	AUX
ijtc-1776	109	21	poor	poor	ADJ
ijtc-1776	109	22	,	,	PUNCT
ijtc-1776	109	23	regulatory	regulatory	ADJ
ijtc-1776	109	24	supervision	supervision	NOUN
ijtc-1776	109	25	is	be	AUX
ijtc-1776	109	26	frequently	frequently	ADV
ijtc-1776	109	27	lax	lax	ADJ
ijtc-1776	109	28	,	,	PUNCT
ijtc-1776	109	29	and	and	CCONJ
ijtc-1776	109	30	corruption	corruption	NOUN
ijtc-1776	109	31	levels	level	NOUN
ijtc-1776	109	32	are	be	AUX
ijtc-1776	109	33	still	still	ADV
ijtc-1776	109	34	very	very	ADV
ijtc-1776	109	35	high	high	ADJ
ijtc-1776	109	36	.	.	PUNCT
ijtc-1776	110	1	in	in	ADP
ijtc-1776	110	2	order	order	NOUN
ijtc-1776	110	3	to	to	PART
ijtc-1776	110	4	safeguard	safeguard	VERB
ijtc-1776	110	5	their	their	PRON
ijtc-1776	110	6	interests	interest	NOUN
ijtc-1776	110	7	,	,	PUNCT
ijtc-1776	110	8	get	get	VERB
ijtc-1776	110	9	political	political	ADJ
ijtc-1776	110	10	support	support	NOUN
ijtc-1776	110	11	,	,	PUNCT
ijtc-1776	110	12	and	and	CCONJ
ijtc-1776	110	13	strengthen	strengthen	VERB
ijtc-1776	110	14	their	their	PRON
ijtc-1776	110	15	financial	financial	ADJ
ijtc-1776	110	16	position	position	NOUN
ijtc-1776	110	17	,	,	PUNCT
ijtc-1776	110	18	these	these	DET
ijtc-1776	110	19	circumstances	circumstance	NOUN
ijtc-1776	110	20	push	push	VERB
ijtc-1776	110	21	businesses	business	NOUN
ijtc-1776	110	22	to	to	PART
ijtc-1776	110	23	employ	employ	VERB
ijtc-1776	110	24	real	real	ADJ
ijtc-1776	110	25	earnings	earning	NOUN
ijtc-1776	110	26	management	management	NOUN
ijtc-1776	110	27	(	(	PUNCT
ijtc-1776	110	28	boubakri	boubakri	NOUN
ijtc-1776	110	29	et	et	PROPN
ijtc-1776	110	30	al	al	PROPN
ijtc-1776	110	31	.	.	PROPN
ijtc-1776	110	32	,	,	PUNCT
ijtc-1776	110	33	2012	2012	NUM
ijtc-1776	110	34	;	;	PUNCT
ijtc-1776	110	35	faccio	faccio	PROPN
ijtc-1776	110	36	,	,	PUNCT
ijtc-1776	110	37	2010	2010	NUM
ijtc-1776	110	38	;	;	PUNCT
ijtc-1776	110	39	saeed	saeed	PROPN
ijtc-1776	110	40	et	et	PROPN
ijtc-1776	110	41	al	al	PROPN
ijtc-1776	110	42	.	.	PROPN
ijtc-1776	110	43	,	,	PUNCT
ijtc-1776	110	44	2019	2019	NUM
ijtc-1776	110	45	)	)	PUNCT
ijtc-1776	110	46	.	.	PUNCT
ijtc-1776	111	1	this	this	DET
ijtc-1776	111	2	logic	logic	NOUN
ijtc-1776	111	3	leads	lead	VERB
ijtc-1776	111	4	us	we	PRON
ijtc-1776	111	5	to	to	ADP
ijtc-1776	111	6	the	the	DET
ijtc-1776	111	7	following	follow	VERB
ijtc-1776	111	8	hypothesis	hypothesis	NOUN
ijtc-1776	111	9	:	:	PUNCT
ijtc-1776	111	10	h1	h1	NOUN
ijtc-1776	111	11	:	:	PUNCT
ijtc-1776	111	12	real	real	ADJ
ijtc-1776	111	13	earnings	earning	NOUN
ijtc-1776	111	14	management	management	NOUN
ijtc-1776	111	15	is	be	AUX
ijtc-1776	111	16	greater	great	ADJ
ijtc-1776	111	17	in	in	ADP
ijtc-1776	111	18	firms	firm	NOUN
ijtc-1776	111	19	with	with	ADP
ijtc-1776	111	20	political	political	ADJ
ijtc-1776	111	21	connections	connection	NOUN
ijtc-1776	111	22	.	.	PUNCT
ijtc-1776	112	1	family	family	NOUN
ijtc-1776	112	2	ownership	ownership	NOUN
ijtc-1776	112	3	moderates	moderate	VERB
ijtc-1776	112	4	the	the	DET
ijtc-1776	112	5	effect	effect	NOUN
ijtc-1776	112	6	of	of	ADP
ijtc-1776	112	7	political	political	ADJ
ijtc-1776	112	8	connections	connection	NOUN
ijtc-1776	112	9	on	on	ADP
ijtc-1776	112	10	real	real	ADJ
ijtc-1776	112	11	earnings	earning	NOUN
ijtc-1776	112	12	management	management	NOUN
ijtc-1776	112	13	according	accord	VERB
ijtc-1776	112	14	to	to	ADP
ijtc-1776	112	15	agency	agency	NOUN
ijtc-1776	112	16	theory	theory	NOUN
ijtc-1776	112	17	,	,	PUNCT
ijtc-1776	112	18	conflicts	conflict	NOUN
ijtc-1776	112	19	of	of	ADP
ijtc-1776	112	20	interest	interest	NOUN
ijtc-1776	112	21	resulting	result	VERB
ijtc-1776	112	22	from	from	ADP
ijtc-1776	112	23	information	information	NOUN
ijtc-1776	112	24	asymmetry	asymmetry	NOUN
ijtc-1776	112	25	frequently	frequently	ADV
ijtc-1776	112	26	define	define	VERB
ijtc-1776	112	27	the	the	DET
ijtc-1776	112	28	relationship	relationship	NOUN
ijtc-1776	112	29	between	between	ADP
ijtc-1776	112	30	shareholders	shareholder	NOUN
ijtc-1776	112	31	(	(	PUNCT
ijtc-1776	112	32	principals	principal	NOUN
ijtc-1776	112	33	)	)	PUNCT
ijtc-1776	112	34	and	and	CCONJ
ijtc-1776	112	35	management	management	NOUN
ijtc-1776	112	36	(	(	PUNCT
ijtc-1776	112	37	agents	agent	NOUN
ijtc-1776	112	38	)	)	PUNCT
ijtc-1776	112	39	(	(	PUNCT
ijtc-1776	112	40	felício	felício	PROPN
ijtc-1776	112	41	&	&	CCONJ
ijtc-1776	112	42	galindo	galindo	PROPN
ijtc-1776	112	43	villardón	villardón	PROPN
ijtc-1776	112	44	,	,	PUNCT
ijtc-1776	112	45	2015	2015	NUM
ijtc-1776	112	46	)	)	PUNCT
ijtc-1776	112	47	.	.	PUNCT
ijtc-1776	113	1	in	in	ADP
ijtc-1776	113	2	order	order	NOUN
ijtc-1776	113	3	to	to	PART
ijtc-1776	113	4	accomplish	accomplish	VERB
ijtc-1776	113	5	their	their	PRON
ijtc-1776	113	6	own	own	ADJ
ijtc-1776	113	7	goals	goal	NOUN
ijtc-1776	113	8	,	,	PUNCT
ijtc-1776	113	9	politically	politically	ADV
ijtc-1776	113	10	connected	connect	VERB
ijtc-1776	113	11	companies	company	NOUN
ijtc-1776	113	12	frequently	frequently	ADV
ijtc-1776	113	13	manipulate	manipulate	VERB
ijtc-1776	113	14	real	real	ADJ
ijtc-1776	113	15	earnings	earning	NOUN
ijtc-1776	113	16	,	,	PUNCT
ijtc-1776	113	17	which	which	PRON
ijtc-1776	113	18	can	can	AUX
ijtc-1776	113	19	lead	lead	VERB
ijtc-1776	113	20	to	to	ADP
ijtc-1776	113	21	a	a	DET
ijtc-1776	113	22	misalignment	misalignment	NOUN
ijtc-1776	113	23	between	between	ADP
ijtc-1776	113	24	the	the	DET
ijtc-1776	113	25	interests	interest	NOUN
ijtc-1776	113	26	of	of	ADP
ijtc-1776	113	27	managers	manager	NOUN
ijtc-1776	113	28	and	and	CCONJ
ijtc-1776	113	29	shareholders	shareholder	NOUN
ijtc-1776	113	30	(	(	PUNCT
ijtc-1776	113	31	boubakri	boubakri	NOUN
ijtc-1776	113	32	et	et	PROPN
ijtc-1776	113	33	al	al	PROPN
ijtc-1776	113	34	.	.	PROPN
ijtc-1776	113	35	,	,	PUNCT
ijtc-1776	113	36	2012	2012	NUM
ijtc-1776	113	37	;	;	PUNCT
ijtc-1776	113	38	cohen	cohen	PROPN
ijtc-1776	113	39	&	&	CCONJ
ijtc-1776	113	40	zarowin	zarowin	PROPN
ijtc-1776	113	41	,	,	PUNCT
ijtc-1776	113	42	2010	2010	NUM
ijtc-1776	113	43	;	;	PUNCT
ijtc-1776	113	44	roychowdhury	roychowdhury	NOUN
ijtc-1776	113	45	,	,	PUNCT
ijtc-1776	113	46	2006	2006	NUM
ijtc-1776	113	47	;	;	PUNCT
ijtc-1776	113	48	saeed	saeed	PROPN
ijtc-1776	113	49	et	et	PROPN
ijtc-1776	113	50	al	al	PROPN
ijtc-1776	113	51	.	.	PROPN
ijtc-1776	113	52	,	,	PUNCT
ijtc-1776	113	53	2019	2019	NUM
ijtc-1776	113	54	)	)	PUNCT
ijtc-1776	113	55	.	.	PUNCT
ijtc-1776	114	1	nonetheless	nonetheless	ADV
ijtc-1776	114	2	,	,	PUNCT
ijtc-1776	114	3	family	family	NOUN
ijtc-1776	114	4	ownership	ownership	NOUN
ijtc-1776	114	5	in	in	ADP
ijtc-1776	114	6	politically	politically	ADV
ijtc-1776	114	7	connected	connect	VERB
ijtc-1776	114	8	businesses	business	NOUN
ijtc-1776	114	9	can	can	AUX
ijtc-1776	114	10	serve	serve	VERB
ijtc-1776	114	11	as	as	ADP
ijtc-1776	114	12	a	a	DET
ijtc-1776	114	13	check	check	NOUN
ijtc-1776	114	14	on	on	ADP
ijtc-1776	114	15	the	the	DET
ijtc-1776	114	16	propensity	propensity	NOUN
ijtc-1776	114	17	to	to	PART
ijtc-1776	114	18	participate	participate	VERB
ijtc-1776	114	19	in	in	ADP
ijtc-1776	114	20	real	real	ADJ
ijtc-1776	114	21	earnings	earning	NOUN
ijtc-1776	114	22	management	management	NOUN
ijtc-1776	114	23	that	that	PRON
ijtc-1776	114	24	lowers	lower	VERB
ijtc-1776	114	25	income	income	NOUN
ijtc-1776	114	26	and	and	CCONJ
ijtc-1776	114	27	adds	add	VERB
ijtc-1776	114	28	special	special	ADJ
ijtc-1776	114	29	dynamics	dynamic	NOUN
ijtc-1776	114	30	to	to	ADP
ijtc-1776	114	31	this	this	DET
ijtc-1776	114	32	relationship	relationship	NOUN
ijtc-1776	114	33	.	.	PUNCT
ijtc-1776	115	1	according	accord	VERB
ijtc-1776	115	2	to	to	ADP
ijtc-1776	115	3	al	al	PROPN
ijtc-1776	115	4	-	-	PUNCT
ijtc-1776	115	5	hadi	hadi	PROPN
ijtc-1776	115	6	et	et	PROPN
ijtc-1776	115	7	al	al	PROPN
ijtc-1776	115	8	(	(	PUNCT
ijtc-1776	115	9	2016	2016	NUM
ijtc-1776	115	10	)	)	PUNCT
ijtc-1776	115	11	and	and	CCONJ
ijtc-1776	115	12	gottardo	gottardo	PROPN
ijtc-1776	115	13	&	&	CCONJ
ijtc-1776	115	14	moisello	moisello	PROPN
ijtc-1776	115	15	(	(	PUNCT
ijtc-1776	115	16	2016	2016	NUM
ijtc-1776	115	17	)	)	PUNCT
ijtc-1776	115	18	family	family	NOUN
ijtc-1776	115	19	-	-	PUNCT
ijtc-1776	115	20	owned	own	VERB
ijtc-1776	115	21	businesses	business	NOUN
ijtc-1776	115	22	frequently	frequently	ADV
ijtc-1776	115	23	place	place	VERB
ijtc-1776	115	24	a	a	DET
ijtc-1776	115	25	high	high	ADJ
ijtc-1776	115	26	priority	priority	NOUN
ijtc-1776	115	27	on	on	ADP
ijtc-1776	115	28	long	long	ADJ
ijtc-1776	115	29	-	-	PUNCT
ijtc-1776	115	30	term	term	NOUN
ijtc-1776	115	31	viability	viability	NOUN
ijtc-1776	115	32	and	and	CCONJ
ijtc-1776	115	33	the	the	DET
ijtc-1776	115	34	preservation	preservation	NOUN
ijtc-1776	115	35	of	of	ADP
ijtc-1776	115	36	family	family	NOUN
ijtc-1776	115	37	wealth	wealth	NOUN
ijtc-1776	115	38	.	.	PUNCT
ijtc-1776	116	1	amilycontrolled	amilycontrolle	VERB
ijtc-1776	116	2	businesses	business	NOUN
ijtc-1776	116	3	in	in	ADP
ijtc-1776	116	4	indonesia	indonesia	PROPN
ijtc-1776	116	5	typically	typically	ADV
ijtc-1776	116	6	prioritize	prioritize	VERB
ijtc-1776	116	7	non	non	ADJ
ijtc-1776	116	8	-	-	ADJ
ijtc-1776	116	9	economic	economic	ADJ
ijtc-1776	116	10	objectives	objective	NOUN
ijtc-1776	116	11	,	,	PUNCT
ijtc-1776	116	12	like	like	ADP
ijtc-1776	116	13	maintaining	maintain	VERB
ijtc-1776	116	14	the	the	DET
ijtc-1776	116	15	family	family	NOUN
ijtc-1776	116	16	business	business	NOUN
ijtc-1776	116	17	dynasty	dynasty	NOUN
ijtc-1776	116	18	(	(	PUNCT
ijtc-1776	116	19	gomez	gomez	PROPN
ijtc-1776	116	20	-	-	PUNCT
ijtc-1776	116	21	mejia	mejia	PROPN
ijtc-1776	116	22	et	et	PROPN
ijtc-1776	116	23	al	al	PROPN
ijtc-1776	116	24	.	.	PROPN
ijtc-1776	116	25	,	,	PUNCT
ijtc-1776	116	26	2014	2014	NUM
ijtc-1776	116	27	)	)	PUNCT
ijtc-1776	116	28	,	,	PUNCT
ijtc-1776	116	29	and	and	CCONJ
ijtc-1776	116	30	steer	steer	VERB
ijtc-1776	116	31	clear	clear	ADJ
ijtc-1776	116	32	of	of	ADP
ijtc-1776	116	33	profits	profit	NOUN
ijtc-1776	116	34	management	management	NOUN
ijtc-1776	116	35	techniques	technique	NOUN
ijtc-1776	116	36	that	that	PRON
ijtc-1776	116	37	could	could	AUX
ijtc-1776	116	38	endanger	endanger	VERB
ijtc-1776	116	39	the	the	DET
ijtc-1776	116	40	company	company	NOUN
ijtc-1776	116	41	in	in	ADP
ijtc-1776	116	42	the	the	DET
ijtc-1776	116	43	long	long	ADJ
ijtc-1776	116	44	run	run	NOUN
ijtc-1776	116	45	(	(	PUNCT
ijtc-1776	116	46	cohen	cohen	PROPN
ijtc-1776	116	47	&	&	CCONJ
ijtc-1776	116	48	zarowin	zarowin	PROPN
ijtc-1776	116	49	,	,	PUNCT
ijtc-1776	116	50	2010	2010	NUM
ijtc-1776	116	51	;	;	PUNCT
ijtc-1776	116	52	razzaque	razzaque	VERB
ijtc-1776	116	53	et	et	PROPN
ijtc-1776	116	54	al	al	PROPN
ijtc-1776	116	55	.	.	PROPN
ijtc-1776	116	56	,	,	PUNCT
ijtc-1776	116	57	2016	2016	NUM
ijtc-1776	116	58	)	)	PUNCT
ijtc-1776	116	59	.	.	PUNCT
ijtc-1776	117	1	according	accord	VERB
ijtc-1776	117	2	to	to	ADP
ijtc-1776	117	3	agency	agency	NOUN
ijtc-1776	117	4	theory	theory	NOUN
ijtc-1776	117	5	,	,	PUNCT
ijtc-1776	117	6	when	when	SCONJ
ijtc-1776	117	7	managers	manager	NOUN
ijtc-1776	117	8	behave	behave	VERB
ijtc-1776	117	9	more	more	ADJ
ijtc-1776	117	10	in	in	ADP
ijtc-1776	117	11	their	their	PRON
ijtc-1776	117	12	own	own	ADJ
ijtc-1776	117	13	self	self	NOUN
ijtc-1776	117	14	-	-	PUNCT
ijtc-1776	117	15	interest	interest	NOUN
ijtc-1776	117	16	than	than	ADP
ijtc-1776	117	17	that	that	PRON
ijtc-1776	117	18	of	of	ADP
ijtc-1776	117	19	shareholders	shareholder	NOUN
ijtc-1776	117	20	,	,	PUNCT
ijtc-1776	117	21	conflicts	conflict	NOUN
ijtc-1776	117	22	of	of	ADP
ijtc-1776	117	23	interest	interest	NOUN
ijtc-1776	117	24	between	between	ADP
ijtc-1776	117	25	management	management	NOUN
ijtc-1776	117	26	(	(	PUNCT
ijtc-1776	117	27	agents	agent	NOUN
ijtc-1776	117	28	)	)	PUNCT
ijtc-1776	117	29	and	and	CCONJ
ijtc-1776	117	30	shareholders	shareholder	NOUN
ijtc-1776	117	31	(	(	PUNCT
ijtc-1776	117	32	principals	principal	NOUN
ijtc-1776	117	33	)	)	PUNCT
ijtc-1776	117	34	develop	develop	VERB
ijtc-1776	117	35	(	(	PUNCT
ijtc-1776	117	36	jensen	jensen	PROPN
ijtc-1776	117	37	&	&	CCONJ
ijtc-1776	117	38	meckling	meckling	PROPN
ijtc-1776	117	39	,	,	PUNCT
ijtc-1776	117	40	1976	1976	NUM
ijtc-1776	117	41	)	)	PUNCT
ijtc-1776	117	42	.	.	PUNCT
ijtc-1776	118	1	according	accord	VERB
ijtc-1776	118	2	to	to	ADP
ijtc-1776	118	3	research	research	NOUN
ijtc-1776	118	4	,	,	PUNCT
ijtc-1776	118	5	family	family	NOUN
ijtc-1776	118	6	-	-	PUNCT
ijtc-1776	118	7	owned	own	VERB
ijtc-1776	118	8	businesses	business	NOUN
ijtc-1776	118	9	are	be	AUX
ijtc-1776	118	10	less	less	ADV
ijtc-1776	118	11	involved	involved	ADJ
ijtc-1776	118	12	in	in	ADP
ijtc-1776	118	13	managing	manage	VERB
ijtc-1776	118	14	real	real	ADJ
ijtc-1776	118	15	earnings	earning	NOUN
ijtc-1776	118	16	than	than	ADP
ijtc-1776	118	17	non	non	ADJ
ijtc-1776	118	18	-	-	ADJ
ijtc-1776	118	19	family	family	ADJ
ijtc-1776	118	20	businesses	business	NOUN
ijtc-1776	118	21	(	(	PUNCT
ijtc-1776	118	22	achleitner	achleitner	PROPN
ijtc-1776	118	23	et	et	PROPN
ijtc-1776	118	24	al	al	PROPN
ijtc-1776	118	25	.	.	PROPN
ijtc-1776	118	26	,	,	PUNCT
ijtc-1776	118	27	2014	2014	NUM
ijtc-1776	118	28	)	)	PUNCT
ijtc-1776	118	29	.	.	PUNCT
ijtc-1776	119	1	to	to	PART
ijtc-1776	119	2	safeguard	safeguard	VERB
ijtc-1776	119	3	family	family	NOUN
ijtc-1776	119	4	wealth	wealth	NOUN
ijtc-1776	119	5	,	,	PUNCT
ijtc-1776	119	6	family	family	NOUN
ijtc-1776	119	7	businesses	business	NOUN
ijtc-1776	119	8	in	in	ADP
ijtc-1776	119	9	indonesia	indonesia	PROPN
ijtc-1776	119	10	frequently	frequently	ADV
ijtc-1776	119	11	have	have	VERB
ijtc-1776	119	12	strict	strict	ADJ
ijtc-1776	119	13	governance	governance	NOUN
ijtc-1776	119	14	and	and	CCONJ
ijtc-1776	119	15	monitoring	monitoring	NOUN
ijtc-1776	119	16	procedures	procedure	NOUN
ijtc-1776	119	17	in	in	ADP
ijtc-1776	119	18	place	place	NOUN
ijtc-1776	119	19	(	(	PUNCT
ijtc-1776	119	20	tahir	tahir	PROPN
ijtc-1776	119	21	&	&	CCONJ
ijtc-1776	119	22	sabir	sabir	PROPN
ijtc-1776	119	23	,	,	PUNCT
ijtc-1776	119	24	2015	2015	NUM
ijtc-1776	119	25	)	)	PUNCT
ijtc-1776	119	26	.	.	PUNCT
ijtc-1776	120	1	these	these	DET
ijtc-1776	120	2	systems	system	NOUN
ijtc-1776	120	3	can	can	AUX
ijtc-1776	120	4	discourage	discourage	VERB
ijtc-1776	120	5	earnings	earning	NOUN
ijtc-1776	120	6	http://www.ilomata.org/index.php/ijtc	http://www.ilomata.org/index.php/ijtc	ADP
ijtc-1776	120	7	political	political	ADJ
ijtc-1776	120	8	connections	connection	NOUN
ijtc-1776	120	9	and	and	CCONJ
ijtc-1776	120	10	real	real	ADJ
ijtc-1776	120	11	earnings	earning	NOUN
ijtc-1776	120	12	management	management	NOUN
ijtc-1776	120	13	:	:	PUNCT
ijtc-1776	120	14	the	the	DET
ijtc-1776	120	15	moderating	moderate	VERB
ijtc-1776	120	16	role	role	NOUN
ijtc-1776	120	17	of	of	ADP
ijtc-1776	120	18	family	family	NOUN
ijtc-1776	120	19	ownership	ownership	NOUN
ijtc-1776	120	20	and	and	CCONJ
ijtc-1776	120	21	audit	audit	NOUN
ijtc-1776	120	22	quality	quality	NOUN
ijtc-1776	120	23	in	in	ADP
ijtc-1776	120	24	indonesian	indonesian	ADJ
ijtc-1776	120	25	manufacturing	manufacturing	NOUN
ijtc-1776	120	26	firms	firm	NOUN
ijtc-1776	120	27	maeza	maeza	ADV
ijtc-1776	120	28	and	and	CCONJ
ijtc-1776	120	29	suranta	suranta	VERB
ijtc-1776	120	30	96|	96|	PROPN
ijtc-1776	120	31	ilomata	ilomata	NOUN
ijtc-1776	120	32	internasional	internasional	ADJ
ijtc-1776	120	33	journal	journal	NOUN
ijtc-1776	120	34	of	of	ADP
ijtc-1776	120	35	tax	tax	PROPN
ijtc-1776	120	36	&	&	CCONJ
ijtc-1776	120	37	accounting	accounting	PROPN
ijtc-1776	120	38	http://www.ilomata.org/index.php/ijtc	http://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1776	120	39	management	management	NOUN
ijtc-1776	120	40	methods	method	NOUN
ijtc-1776	120	41	and	and	CCONJ
ijtc-1776	120	42	may	may	AUX
ijtc-1776	120	43	include	include	VERB
ijtc-1776	120	44	family	family	NOUN
ijtc-1776	120	45	councils	council	NOUN
ijtc-1776	120	46	,	,	PUNCT
ijtc-1776	120	47	direct	direct	ADJ
ijtc-1776	120	48	monitoring	monitoring	NOUN
ijtc-1776	120	49	by	by	ADP
ijtc-1776	120	50	family	family	NOUN
ijtc-1776	120	51	members	member	NOUN
ijtc-1776	120	52	,	,	PUNCT
ijtc-1776	120	53	and	and	CCONJ
ijtc-1776	120	54	family	family	NOUN
ijtc-1776	120	55	members	member	NOUN
ijtc-1776	120	56	serving	serve	VERB
ijtc-1776	120	57	on	on	ADP
ijtc-1776	120	58	the	the	DET
ijtc-1776	120	59	board	board	NOUN
ijtc-1776	120	60	of	of	ADP
ijtc-1776	120	61	directors	director	NOUN
ijtc-1776	120	62	(	(	PUNCT
ijtc-1776	120	63	badrul	badrul	NOUN
ijtc-1776	120	64	muttakin	muttakin	VERB
ijtc-1776	120	65	et	et	PROPN
ijtc-1776	120	66	al	al	PROPN
ijtc-1776	120	67	.	.	PROPN
ijtc-1776	120	68	,	,	PUNCT
ijtc-1776	120	69	2014	2014	NUM
ijtc-1776	120	70	)	)	PUNCT
ijtc-1776	120	71	.	.	PUNCT
ijtc-1776	121	1	as	as	ADP
ijtc-1776	121	2	a	a	DET
ijtc-1776	121	3	result	result	NOUN
ijtc-1776	121	4	,	,	PUNCT
ijtc-1776	121	5	managers	manager	NOUN
ijtc-1776	121	6	in	in	ADP
ijtc-1776	121	7	family	family	NOUN
ijtc-1776	121	8	-	-	PUNCT
ijtc-1776	121	9	owned	own	VERB
ijtc-1776	121	10	businesses	business	NOUN
ijtc-1776	121	11	are	be	AUX
ijtc-1776	121	12	generally	generally	ADV
ijtc-1776	121	13	less	less	ADV
ijtc-1776	121	14	motivated	motivated	ADJ
ijtc-1776	121	15	to	to	PART
ijtc-1776	121	16	take	take	VERB
ijtc-1776	121	17	advantage	advantage	NOUN
ijtc-1776	121	18	of	of	ADP
ijtc-1776	121	19	opportunities	opportunity	NOUN
ijtc-1776	121	20	,	,	PUNCT
ijtc-1776	121	21	which	which	PRON
ijtc-1776	121	22	leads	lead	VERB
ijtc-1776	121	23	to	to	ADP
ijtc-1776	121	24	fewer	few	ADJ
ijtc-1776	121	25	agency	agency	NOUN
ijtc-1776	121	26	conflicts	conflict	NOUN
ijtc-1776	121	27	.	.	PUNCT
ijtc-1776	122	1	family	family	NOUN
ijtc-1776	122	2	members	member	NOUN
ijtc-1776	122	3	also	also	ADV
ijtc-1776	122	4	frequently	frequently	ADV
ijtc-1776	122	5	have	have	VERB
ijtc-1776	122	6	greater	great	ADJ
ijtc-1776	122	7	access	access	NOUN
ijtc-1776	122	8	to	to	ADP
ijtc-1776	122	9	knowledge	knowledge	NOUN
ijtc-1776	122	10	than	than	ADP
ijtc-1776	122	11	outsiders	outsider	NOUN
ijtc-1776	122	12	,	,	PUNCT
ijtc-1776	122	13	which	which	PRON
ijtc-1776	122	14	lessens	lessen	VERB
ijtc-1776	122	15	information	information	NOUN
ijtc-1776	122	16	asymmetry	asymmetry	NOUN
ijtc-1776	122	17	in	in	ADP
ijtc-1776	122	18	the	the	DET
ijtc-1776	122	19	company	company	NOUN
ijtc-1776	122	20	(	(	PUNCT
ijtc-1776	122	21	razzaque	razzaque	VERB
ijtc-1776	122	22	et	et	PROPN
ijtc-1776	122	23	al	al	PROPN
ijtc-1776	122	24	.	.	PROPN
ijtc-1776	122	25	,	,	PUNCT
ijtc-1776	122	26	2016	2016	NUM
ijtc-1776	122	27	)	)	PUNCT
ijtc-1776	122	28	.	.	PUNCT
ijtc-1776	123	1	family	family	NOUN
ijtc-1776	123	2	ownership	ownership	NOUN
ijtc-1776	123	3	offers	offer	VERB
ijtc-1776	123	4	stability	stability	NOUN
ijtc-1776	123	5	and	and	CCONJ
ijtc-1776	123	6	a	a	DET
ijtc-1776	123	7	long	long	ADJ
ijtc-1776	123	8	-	-	PUNCT
ijtc-1776	123	9	term	term	NOUN
ijtc-1776	123	10	perspective	perspective	NOUN
ijtc-1776	123	11	in	in	ADP
ijtc-1776	123	12	company	company	NOUN
ijtc-1776	123	13	decision	decision	NOUN
ijtc-1776	123	14	-	-	PUNCT
ijtc-1776	123	15	making	making	NOUN
ijtc-1776	123	16	in	in	ADP
ijtc-1776	123	17	indonesia	indonesia	PROPN
ijtc-1776	123	18	's	's	PART
ijtc-1776	123	19	highly	highly	ADV
ijtc-1776	123	20	volatile	volatile	ADJ
ijtc-1776	123	21	business	business	NOUN
ijtc-1776	123	22	climate	climate	NOUN
ijtc-1776	123	23	(	(	PUNCT
ijtc-1776	123	24	badrul	badrul	NOUN
ijtc-1776	123	25	muttakin	muttakin	VERB
ijtc-1776	123	26	et	et	PROPN
ijtc-1776	123	27	al	al	PROPN
ijtc-1776	123	28	.	.	PROPN
ijtc-1776	123	29	,	,	PUNCT
ijtc-1776	123	30	2014	2014	NUM
ijtc-1776	123	31	;	;	PUNCT
ijtc-1776	123	32	tahir	tahir	PROPN
ijtc-1776	123	33	&	&	CCONJ
ijtc-1776	123	34	sabir	sabir	PROPN
ijtc-1776	123	35	,	,	PUNCT
ijtc-1776	123	36	2015	2015	NUM
ijtc-1776	123	37	)	)	PUNCT
ijtc-1776	123	38	.	.	PUNCT
ijtc-1776	124	1	as	as	ADP
ijtc-1776	124	2	a	a	DET
ijtc-1776	124	3	result	result	NOUN
ijtc-1776	124	4	,	,	PUNCT
ijtc-1776	124	5	family	family	NOUN
ijtc-1776	124	6	ownership	ownership	NOUN
ijtc-1776	124	7	of	of	ADP
ijtc-1776	124	8	politically	politically	ADV
ijtc-1776	124	9	connected	connect	VERB
ijtc-1776	124	10	indonesian	indonesian	ADJ
ijtc-1776	124	11	businesses	business	NOUN
ijtc-1776	124	12	tends	tend	VERB
ijtc-1776	124	13	to	to	PART
ijtc-1776	124	14	decrease	decrease	VERB
ijtc-1776	124	15	participation	participation	NOUN
ijtc-1776	124	16	in	in	ADP
ijtc-1776	124	17	income	income	NOUN
ijtc-1776	124	18	-	-	PUNCT
ijtc-1776	124	19	decreasing	decrease	VERB
ijtc-1776	124	20	real	real	ADJ
ijtc-1776	124	21	earnings	earning	NOUN
ijtc-1776	124	22	management	management	NOUN
ijtc-1776	124	23	.	.	PUNCT
ijtc-1776	125	1	this	this	DET
ijtc-1776	125	2	logic	logic	NOUN
ijtc-1776	125	3	leads	lead	VERB
ijtc-1776	125	4	us	we	PRON
ijtc-1776	125	5	to	to	ADP
ijtc-1776	125	6	the	the	DET
ijtc-1776	125	7	following	follow	VERB
ijtc-1776	125	8	hypothesis	hypothesis	NOUN
ijtc-1776	125	9	:	:	PUNCT
ijtc-1776	125	10	h2	h2	NOUN
ijtc-1776	125	11	:	:	PUNCT
ijtc-1776	125	12	family	family	NOUN
ijtc-1776	125	13	ownership	ownership	NOUN
ijtc-1776	125	14	moderates	moderate	VERB
ijtc-1776	125	15	the	the	DET
ijtc-1776	125	16	effect	effect	NOUN
ijtc-1776	125	17	of	of	ADP
ijtc-1776	125	18	political	political	ADJ
ijtc-1776	125	19	connections	connection	NOUN
ijtc-1776	125	20	on	on	ADP
ijtc-1776	125	21	earnings	earning	NOUN
ijtc-1776	125	22	management	management	NOUN
ijtc-1776	125	23	.	.	PUNCT
ijtc-1776	126	1	audit	audit	NOUN
ijtc-1776	126	2	quality	quality	NOUN
ijtc-1776	126	3	moderates	moderate	VERB
ijtc-1776	126	4	the	the	DET
ijtc-1776	126	5	effect	effect	NOUN
ijtc-1776	126	6	of	of	ADP
ijtc-1776	126	7	political	political	ADJ
ijtc-1776	126	8	connections	connection	NOUN
ijtc-1776	126	9	on	on	ADP
ijtc-1776	126	10	real	real	ADJ
ijtc-1776	126	11	earnings	earning	NOUN
ijtc-1776	126	12	management	management	NOUN
ijtc-1776	126	13	there	there	PRON
ijtc-1776	126	14	are	be	VERB
ijtc-1776	126	15	several	several	ADJ
ijtc-1776	126	16	possible	possible	ADJ
ijtc-1776	126	17	moderating	moderate	VERB
ijtc-1776	126	18	effects	effect	NOUN
ijtc-1776	126	19	that	that	PRON
ijtc-1776	126	20	can	can	AUX
ijtc-1776	126	21	account	account	VERB
ijtc-1776	126	22	for	for	ADP
ijtc-1776	126	23	contradictory	contradictory	ADJ
ijtc-1776	126	24	empirical	empirical	ADJ
ijtc-1776	126	25	results	result	NOUN
ijtc-1776	126	26	(	(	PUNCT
ijtc-1776	126	27	braam	braam	NOUN
ijtc-1776	126	28	et	et	NOUN
ijtc-1776	126	29	al	al	PROPN
ijtc-1776	126	30	.	.	PROPN
ijtc-1776	126	31	,	,	PUNCT
ijtc-1776	126	32	2015	2015	NUM
ijtc-1776	126	33	;	;	PUNCT
ijtc-1776	126	34	guerra	guerra	PROPN
ijtc-1776	126	35	pérez	pérez	NOUN
ijtc-1776	126	36	et	et	PROPN
ijtc-1776	126	37	al	al	PROPN
ijtc-1776	126	38	.	.	PROPN
ijtc-1776	126	39	,	,	PUNCT
ijtc-1776	126	40	2015	2015	NUM
ijtc-1776	126	41	;	;	PUNCT
ijtc-1776	126	42	khalil	khalil	PROPN
ijtc-1776	126	43	et	et	PROPN
ijtc-1776	126	44	al	al	PROPN
ijtc-1776	126	45	.	.	PROPN
ijtc-1776	126	46	,	,	PUNCT
ijtc-1776	126	47	2022	2022	NUM
ijtc-1776	126	48	)	)	PUNCT
ijtc-1776	126	49	.	.	PUNCT
ijtc-1776	127	1	studies	study	NOUN
ijtc-1776	127	2	of	of	ADP
ijtc-1776	127	3	the	the	DET
ijtc-1776	127	4	literature	literature	NOUN
ijtc-1776	127	5	on	on	ADP
ijtc-1776	127	6	corporate	corporate	ADJ
ijtc-1776	127	7	conduct	conduct	NOUN
ijtc-1776	127	8	and	and	CCONJ
ijtc-1776	127	9	political	political	ADJ
ijtc-1776	127	10	ties	tie	NOUN
ijtc-1776	127	11	have	have	AUX
ijtc-1776	127	12	revealed	reveal	VERB
ijtc-1776	127	13	these	these	DET
ijtc-1776	127	14	moderating	moderate	VERB
ijtc-1776	127	15	effects	effect	NOUN
ijtc-1776	127	16	.	.	PUNCT
ijtc-1776	128	1	one	one	NUM
ijtc-1776	128	2	important	important	ADJ
ijtc-1776	128	3	moderating	moderating	NOUN
ijtc-1776	128	4	element	element	NOUN
ijtc-1776	128	5	that	that	PRON
ijtc-1776	128	6	serves	serve	VERB
ijtc-1776	128	7	as	as	ADP
ijtc-1776	128	8	an	an	DET
ijtc-1776	128	9	oversight	oversight	NOUN
ijtc-1776	128	10	tool	tool	NOUN
ijtc-1776	128	11	to	to	PART
ijtc-1776	128	12	lessen	lessen	VERB
ijtc-1776	128	13	the	the	DET
ijtc-1776	128	14	tendency	tendency	NOUN
ijtc-1776	128	15	of	of	ADP
ijtc-1776	128	16	politically	politically	ADV
ijtc-1776	128	17	linked	link	VERB
ijtc-1776	128	18	enterprises	enterprise	NOUN
ijtc-1776	128	19	to	to	PART
ijtc-1776	128	20	manage	manage	VERB
ijtc-1776	128	21	their	their	PRON
ijtc-1776	128	22	real	real	ADJ
ijtc-1776	128	23	earnings	earning	NOUN
ijtc-1776	128	24	in	in	ADP
ijtc-1776	128	25	a	a	DET
ijtc-1776	128	26	way	way	NOUN
ijtc-1776	128	27	that	that	PRON
ijtc-1776	128	28	reduces	reduce	VERB
ijtc-1776	128	29	income	income	NOUN
ijtc-1776	128	30	is	be	AUX
ijtc-1776	128	31	audit	audit	NOUN
ijtc-1776	128	32	quality	quality	NOUN
ijtc-1776	128	33	.	.	PUNCT
ijtc-1776	129	1	according	accord	VERB
ijtc-1776	129	2	to	to	ADP
ijtc-1776	129	3	agency	agency	NOUN
ijtc-1776	129	4	theory	theory	NOUN
ijtc-1776	129	5	,	,	PUNCT
ijtc-1776	129	6	management	management	NOUN
ijtc-1776	129	7	often	often	ADV
ijtc-1776	129	8	seeks	seek	VERB
ijtc-1776	129	9	personal	personal	ADJ
ijtc-1776	129	10	financial	financial	ADJ
ijtc-1776	129	11	gain	gain	NOUN
ijtc-1776	129	12	when	when	SCONJ
ijtc-1776	129	13	its	its	PRON
ijtc-1776	129	14	interests	interest	NOUN
ijtc-1776	129	15	diverge	diverge	VERB
ijtc-1776	129	16	from	from	ADP
ijtc-1776	129	17	those	those	PRON
ijtc-1776	129	18	of	of	ADP
ijtc-1776	129	19	shareholders	shareholder	NOUN
ijtc-1776	129	20	(	(	PUNCT
ijtc-1776	129	21	felício	felício	PROPN
ijtc-1776	129	22	&	&	CCONJ
ijtc-1776	129	23	galindo	galindo	PROPN
ijtc-1776	129	24	villardón	villardón	PROPN
ijtc-1776	129	25	,	,	PUNCT
ijtc-1776	129	26	2015	2015	NUM
ijtc-1776	129	27	)	)	PUNCT
ijtc-1776	129	28	.	.	PUNCT
ijtc-1776	130	1	agency	agency	NOUN
ijtc-1776	130	2	issues	issue	NOUN
ijtc-1776	130	3	arise	arise	VERB
ijtc-1776	130	4	from	from	ADP
ijtc-1776	130	5	this	this	DET
ijtc-1776	130	6	misalignment	misalignment	NOUN
ijtc-1776	130	7	,	,	PUNCT
ijtc-1776	130	8	particularly	particularly	ADV
ijtc-1776	130	9	when	when	SCONJ
ijtc-1776	130	10	there	there	PRON
ijtc-1776	130	11	is	be	VERB
ijtc-1776	130	12	an	an	DET
ijtc-1776	130	13	information	information	NOUN
ijtc-1776	130	14	asymmetry	asymmetry	NOUN
ijtc-1776	130	15	between	between	ADP
ijtc-1776	130	16	owners	owner	NOUN
ijtc-1776	130	17	and	and	CCONJ
ijtc-1776	130	18	managers	manager	NOUN
ijtc-1776	130	19	.	.	PUNCT
ijtc-1776	131	1	the	the	DET
ijtc-1776	131	2	need	need	NOUN
ijtc-1776	131	3	for	for	ADP
ijtc-1776	131	4	external	external	ADJ
ijtc-1776	131	5	audits	audit	NOUN
ijtc-1776	131	6	to	to	PART
ijtc-1776	131	7	guarantee	guarantee	VERB
ijtc-1776	131	8	financial	financial	ADJ
ijtc-1776	131	9	reporting	reporting	NOUN
ijtc-1776	131	10	transparency	transparency	NOUN
ijtc-1776	131	11	rises	rise	VERB
ijtc-1776	131	12	under	under	ADP
ijtc-1776	131	13	such	such	ADJ
ijtc-1776	131	14	circumstances	circumstance	NOUN
ijtc-1776	131	15	.	.	PUNCT
ijtc-1776	132	1	financial	financial	ADJ
ijtc-1776	132	2	statements	statement	NOUN
ijtc-1776	132	3	are	be	AUX
ijtc-1776	132	4	more	more	ADV
ijtc-1776	132	5	credible	credible	ADJ
ijtc-1776	132	6	when	when	SCONJ
ijtc-1776	132	7	they	they	PRON
ijtc-1776	132	8	have	have	VERB
ijtc-1776	132	9	high	high	ADJ
ijtc-1776	132	10	audit	audit	NOUN
ijtc-1776	132	11	quality	quality	NOUN
ijtc-1776	132	12	(	(	PUNCT
ijtc-1776	132	13	huguet	huguet	NOUN
ijtc-1776	132	14	&	&	CCONJ
ijtc-1776	132	15	gandía	gandía	PROPN
ijtc-1776	132	16	,	,	PUNCT
ijtc-1776	132	17	2014	2014	NUM
ijtc-1776	132	18	;	;	PUNCT
ijtc-1776	132	19	khalil	khalil	PROPN
ijtc-1776	132	20	et	et	PROPN
ijtc-1776	132	21	al	al	PROPN
ijtc-1776	132	22	.	.	PROPN
ijtc-1776	132	23	,	,	PUNCT
ijtc-1776	132	24	2022	2022	NUM
ijtc-1776	132	25	)	)	PUNCT
ijtc-1776	132	26	.	.	PUNCT
ijtc-1776	133	1	there	there	PRON
ijtc-1776	133	2	is	be	VERB
ijtc-1776	133	3	less	less	ADJ
ijtc-1776	133	4	information	information	NOUN
ijtc-1776	133	5	asymmetry	asymmetry	NOUN
ijtc-1776	133	6	between	between	ADP
ijtc-1776	133	7	managers	manager	NOUN
ijtc-1776	133	8	and	and	CCONJ
ijtc-1776	133	9	shareholders	shareholder	NOUN
ijtc-1776	133	10	when	when	SCONJ
ijtc-1776	133	11	skilled	skilled	ADJ
ijtc-1776	133	12	auditors	auditor	NOUN
ijtc-1776	133	13	are	be	AUX
ijtc-1776	133	14	able	able	ADJ
ijtc-1776	133	15	to	to	PART
ijtc-1776	133	16	identify	identify	VERB
ijtc-1776	133	17	and	and	CCONJ
ijtc-1776	133	18	limit	limit	VERB
ijtc-1776	133	19	earnings	earning	NOUN
ijtc-1776	133	20	management	management	NOUN
ijtc-1776	133	21	tactics	tactic	NOUN
ijtc-1776	133	22	(	(	PUNCT
ijtc-1776	133	23	beasley	beasley	PROPN
ijtc-1776	133	24	&	&	CCONJ
ijtc-1776	133	25	petroni	petroni	PROPN
ijtc-1776	133	26	,	,	PUNCT
ijtc-1776	133	27	2005	2005	NUM
ijtc-1776	133	28	)	)	PUNCT
ijtc-1776	133	29	.	.	PUNCT
ijtc-1776	134	1	retaining	retain	VERB
ijtc-1776	134	2	credibility	credibility	NOUN
ijtc-1776	134	3	is	be	AUX
ijtc-1776	134	4	essential	essential	ADJ
ijtc-1776	134	5	for	for	ADP
ijtc-1776	134	6	drawing	draw	VERB
ijtc-1776	134	7	in	in	ADP
ijtc-1776	134	8	investors	investor	NOUN
ijtc-1776	134	9	and	and	CCONJ
ijtc-1776	134	10	protecting	protect	VERB
ijtc-1776	134	11	the	the	DET
ijtc-1776	134	12	public	public	NOUN
ijtc-1776	134	13	's	's	PART
ijtc-1776	134	14	perception	perception	NOUN
ijtc-1776	134	15	in	in	ADP
ijtc-1776	134	16	indonesia	indonesia	PROPN
ijtc-1776	134	17	,	,	PUNCT
ijtc-1776	134	18	where	where	SCONJ
ijtc-1776	134	19	politically	politically	ADV
ijtc-1776	134	20	connected	connect	VERB
ijtc-1776	134	21	businesses	business	NOUN
ijtc-1776	134	22	frequently	frequently	ADV
ijtc-1776	134	23	take	take	VERB
ijtc-1776	134	24	advantage	advantage	NOUN
ijtc-1776	134	25	of	of	ADP
ijtc-1776	134	26	political	political	ADJ
ijtc-1776	134	27	connections	connection	NOUN
ijtc-1776	134	28	to	to	PART
ijtc-1776	134	29	obtain	obtain	VERB
ijtc-1776	134	30	a	a	DET
ijtc-1776	134	31	variety	variety	NOUN
ijtc-1776	134	32	of	of	ADP
ijtc-1776	134	33	benefits	benefit	NOUN
ijtc-1776	134	34	.	.	PUNCT
ijtc-1776	135	1	however	however	ADV
ijtc-1776	135	2	,	,	PUNCT
ijtc-1776	135	3	engaging	engage	VERB
ijtc-1776	135	4	in	in	ADP
ijtc-1776	135	5	real	real	ADJ
ijtc-1776	135	6	earnings	earning	NOUN
ijtc-1776	135	7	management	management	NOUN
ijtc-1776	135	8	that	that	PRON
ijtc-1776	135	9	reduces	reduce	VERB
ijtc-1776	135	10	income	income	NOUN
ijtc-1776	135	11	can	can	AUX
ijtc-1776	135	12	undermine	undermine	VERB
ijtc-1776	135	13	investor	investor	NOUN
ijtc-1776	135	14	confidence	confidence	NOUN
ijtc-1776	135	15	and	and	CCONJ
ijtc-1776	135	16	limit	limit	VERB
ijtc-1776	135	17	a	a	DET
ijtc-1776	135	18	company	company	NOUN
ijtc-1776	135	19	's	's	PART
ijtc-1776	135	20	ability	ability	NOUN
ijtc-1776	135	21	to	to	PART
ijtc-1776	135	22	raise	raise	VERB
ijtc-1776	135	23	capital	capital	NOUN
ijtc-1776	135	24	.	.	PUNCT
ijtc-1776	136	1	because	because	SCONJ
ijtc-1776	136	2	of	of	ADP
ijtc-1776	136	3	their	their	PRON
ijtc-1776	136	4	reputation	reputation	NOUN
ijtc-1776	136	5	and	and	CCONJ
ijtc-1776	136	6	experience	experience	NOUN
ijtc-1776	136	7	,	,	PUNCT
ijtc-1776	136	8	big	big	ADJ
ijtc-1776	136	9	four	four	NUM
ijtc-1776	136	10	auditors	auditor	NOUN
ijtc-1776	136	11	typically	typically	ADV
ijtc-1776	136	12	produce	produce	VERB
ijtc-1776	136	13	high	high	ADJ
ijtc-1776	136	14	-	-	PUNCT
ijtc-1776	136	15	quality	quality	NOUN
ijtc-1776	136	16	audits	audits	NOUN
ijtc-1776	136	17	,	,	PUNCT
ijtc-1776	136	18	which	which	PRON
ijtc-1776	136	19	increases	increase	VERB
ijtc-1776	136	20	the	the	DET
ijtc-1776	136	21	accuracy	accuracy	NOUN
ijtc-1776	136	22	of	of	ADP
ijtc-1776	136	23	financial	financial	ADJ
ijtc-1776	136	24	reports	report	NOUN
ijtc-1776	136	25	and	and	CCONJ
ijtc-1776	136	26	lessens	lessen	VERB
ijtc-1776	136	27	managers	manager	NOUN
ijtc-1776	136	28	'	'	PART
ijtc-1776	136	29	inclination	inclination	NOUN
ijtc-1776	136	30	to	to	PART
ijtc-1776	136	31	manipulate	manipulate	VERB
ijtc-1776	136	32	real	real	ADJ
ijtc-1776	136	33	earnings	earning	NOUN
ijtc-1776	136	34	(	(	PUNCT
ijtc-1776	136	35	chung	chung	PROPN
ijtc-1776	136	36	et	et	PROPN
ijtc-1776	136	37	al	al	PROPN
ijtc-1776	136	38	.	.	PROPN
ijtc-1776	136	39	,	,	PUNCT
ijtc-1776	136	40	2005	2005	NUM
ijtc-1776	136	41	;	;	PUNCT
ijtc-1776	136	42	mohamed	mohamed	PROPN
ijtc-1776	136	43	et	et	PROPN
ijtc-1776	136	44	al	al	PROPN
ijtc-1776	136	45	.	.	PROPN
ijtc-1776	136	46	,	,	PUNCT
ijtc-1776	136	47	2015	2015	NUM
ijtc-1776	136	48	)	)	PUNCT
ijtc-1776	136	49	.	.	PUNCT
ijtc-1776	137	1	according	accord	VERB
ijtc-1776	137	2	to	to	ADP
ijtc-1776	137	3	earlier	early	ADJ
ijtc-1776	137	4	research	research	NOUN
ijtc-1776	137	5	,	,	PUNCT
ijtc-1776	137	6	the	the	DET
ijtc-1776	137	7	inclusion	inclusion	NOUN
ijtc-1776	137	8	of	of	ADP
ijtc-1776	137	9	big	big	ADJ
ijtc-1776	137	10	four	four	NUM
ijtc-1776	137	11	auditors	auditor	NOUN
ijtc-1776	137	12	improves	improve	VERB
ijtc-1776	137	13	the	the	DET
ijtc-1776	137	14	validity	validity	NOUN
ijtc-1776	137	15	of	of	ADP
ijtc-1776	137	16	investors	investor	NOUN
ijtc-1776	137	17	'	'	PART
ijtc-1776	137	18	profits	profit	NOUN
ijtc-1776	137	19	forecasts	forecast	NOUN
ijtc-1776	137	20	and	and	CCONJ
ijtc-1776	137	21	lessens	lessen	VERB
ijtc-1776	137	22	information	information	NOUN
ijtc-1776	137	23	asymmetry	asymmetry	NOUN
ijtc-1776	137	24	(	(	PUNCT
ijtc-1776	137	25	hussainey	hussainey	NOUN
ijtc-1776	137	26	,	,	PUNCT
ijtc-1776	137	27	2009	2009	NUM
ijtc-1776	137	28	)	)	PUNCT
ijtc-1776	137	29	.	.	PUNCT
ijtc-1776	138	1	to	to	PART
ijtc-1776	138	2	counteract	counteract	VERB
ijtc-1776	138	3	the	the	DET
ijtc-1776	138	4	trend	trend	NOUN
ijtc-1776	138	5	of	of	ADP
ijtc-1776	138	6	actual	actual	ADJ
ijtc-1776	138	7	earnings	earning	NOUN
ijtc-1776	138	8	management	management	NOUN
ijtc-1776	138	9	in	in	ADP
ijtc-1776	138	10	indonesian	indonesian	ADJ
ijtc-1776	138	11	companies	company	NOUN
ijtc-1776	138	12	with	with	ADP
ijtc-1776	138	13	political	political	ADJ
ijtc-1776	138	14	clout	clout	NOUN
ijtc-1776	138	15	,	,	PUNCT
ijtc-1776	138	16	high	high	ADJ
ijtc-1776	138	17	audit	audit	NOUN
ijtc-1776	138	18	quality	quality	NOUN
ijtc-1776	138	19	is	be	AUX
ijtc-1776	138	20	crucial	crucial	ADJ
ijtc-1776	138	21	.	.	PUNCT
ijtc-1776	139	1	this	this	DET
ijtc-1776	139	2	condition	condition	NOUN
ijtc-1776	139	3	is	be	AUX
ijtc-1776	139	4	consistent	consistent	ADJ
ijtc-1776	139	5	with	with	ADP
ijtc-1776	139	6	research	research	NOUN
ijtc-1776	139	7	that	that	PRON
ijtc-1776	139	8	shows	show	VERB
ijtc-1776	139	9	high	high	ADJ
ijtc-1776	139	10	-	-	PUNCT
ijtc-1776	139	11	quality	quality	NOUN
ijtc-1776	139	12	audits	audits	NOUN
ijtc-1776	139	13	minimize	minimize	VERB
ijtc-1776	139	14	opportunistic	opportunistic	ADJ
ijtc-1776	139	15	managerial	managerial	ADJ
ijtc-1776	139	16	conduct	conduct	NOUN
ijtc-1776	139	17	and	and	CCONJ
ijtc-1776	139	18	promote	promote	VERB
ijtc-1776	139	19	transparency	transparency	NOUN
ijtc-1776	139	20	(	(	PUNCT
ijtc-1776	139	21	dedman	dedman	PROPN
ijtc-1776	139	22	&	&	CCONJ
ijtc-1776	139	23	kausar	kausar	PROPN
ijtc-1776	139	24	,	,	PUNCT
ijtc-1776	139	25	2012	2012	NUM
ijtc-1776	139	26	;	;	PUNCT
ijtc-1776	139	27	kim	kim	PROPN
ijtc-1776	139	28	et	et	PROPN
ijtc-1776	139	29	al	al	PROPN
ijtc-1776	139	30	.	.	PROPN
ijtc-1776	139	31	,	,	PUNCT
ijtc-1776	139	32	2011	2011	NUM
ijtc-1776	139	33	;	;	PUNCT
ijtc-1776	139	34	mansi	mansi	PROPN
ijtc-1776	139	35	et	et	PROPN
ijtc-1776	139	36	al	al	PROPN
ijtc-1776	139	37	.	.	PROPN
ijtc-1776	139	38	,	,	PUNCT
ijtc-1776	139	39	2004	2004	NUM
ijtc-1776	139	40	)	)	PUNCT
ijtc-1776	139	41	.	.	PUNCT
ijtc-1776	140	1	this	this	DET
ijtc-1776	140	2	logic	logic	NOUN
ijtc-1776	140	3	leads	lead	VERB
ijtc-1776	140	4	us	we	PRON
ijtc-1776	140	5	to	to	ADP
ijtc-1776	140	6	the	the	DET
ijtc-1776	140	7	following	follow	VERB
ijtc-1776	140	8	hypothesis	hypothesis	NOUN
ijtc-1776	140	9	:	:	PUNCT
ijtc-1776	140	10	http://www.ilomata.org/index.php/ijtc	http://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1776	140	11	political	political	ADJ
ijtc-1776	140	12	connections	connection	NOUN
ijtc-1776	140	13	and	and	CCONJ
ijtc-1776	140	14	real	real	ADJ
ijtc-1776	140	15	earnings	earning	NOUN
ijtc-1776	140	16	management	management	NOUN
ijtc-1776	140	17	:	:	PUNCT
ijtc-1776	140	18	the	the	DET
ijtc-1776	140	19	moderating	moderate	VERB
ijtc-1776	140	20	role	role	NOUN
ijtc-1776	140	21	of	of	ADP
ijtc-1776	140	22	family	family	NOUN
ijtc-1776	140	23	ownership	ownership	NOUN
ijtc-1776	140	24	and	and	CCONJ
ijtc-1776	140	25	audit	audit	NOUN
ijtc-1776	140	26	quality	quality	NOUN
ijtc-1776	140	27	in	in	ADP
ijtc-1776	140	28	indonesian	indonesian	ADJ
ijtc-1776	140	29	manufacturing	manufacturing	NOUN
ijtc-1776	140	30	firms	firm	NOUN
ijtc-1776	140	31	maeza	maeza	ADV
ijtc-1776	140	32	and	and	CCONJ
ijtc-1776	140	33	suranta	suranta	VERB
ijtc-1776	140	34	97|	97|	NUM
ijtc-1776	140	35	ilomata	ilomata	NOUN
ijtc-1776	140	36	internasional	internasional	ADJ
ijtc-1776	140	37	journal	journal	NOUN
ijtc-1776	140	38	of	of	ADP
ijtc-1776	140	39	tax	tax	PROPN
ijtc-1776	140	40	&	&	CCONJ
ijtc-1776	140	41	accounting	accounting	PROPN
ijtc-1776	140	42	http://www.ilomata.org/index.php/ijtc	http://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1776	140	43	h3	h3	NOUN
ijtc-1776	140	44	:	:	PUNCT
ijtc-1776	140	45	audit	audit	NOUN
ijtc-1776	140	46	quality	quality	NOUN
ijtc-1776	140	47	moderates	moderate	VERB
ijtc-1776	140	48	the	the	DET
ijtc-1776	140	49	effect	effect	NOUN
ijtc-1776	140	50	of	of	ADP
ijtc-1776	140	51	political	political	ADJ
ijtc-1776	140	52	connections	connection	NOUN
ijtc-1776	140	53	on	on	ADP
ijtc-1776	140	54	earnings	earning	NOUN
ijtc-1776	140	55	management	management	NOUN
ijtc-1776	140	56	.	.	PUNCT
ijtc-1776	141	1	method	method	NOUN
ijtc-1776	141	2	research	research	NOUN
ijtc-1776	141	3	type	type	NOUN
ijtc-1776	141	4	based	base	VERB
ijtc-1776	141	5	on	on	ADP
ijtc-1776	141	6	statistically	statistically	ADV
ijtc-1776	141	7	examined	examine	VERB
ijtc-1776	141	8	numerical	numerical	ADJ
ijtc-1776	141	9	data	datum	NOUN
ijtc-1776	141	10	,	,	PUNCT
ijtc-1776	141	11	this	this	DET
ijtc-1776	141	12	study	study	NOUN
ijtc-1776	141	13	uses	use	VERB
ijtc-1776	141	14	a	a	DET
ijtc-1776	141	15	quantitative	quantitative	ADJ
ijtc-1776	141	16	technique	technique	NOUN
ijtc-1776	141	17	that	that	PRON
ijtc-1776	141	18	combines	combine	VERB
ijtc-1776	141	19	descriptive	descriptive	ADJ
ijtc-1776	141	20	and	and	CCONJ
ijtc-1776	141	21	causal	causal	ADJ
ijtc-1776	141	22	methodologies	methodology	NOUN
ijtc-1776	141	23	to	to	PART
ijtc-1776	141	24	investigate	investigate	VERB
ijtc-1776	141	25	the	the	DET
ijtc-1776	141	26	correlations	correlation	NOUN
ijtc-1776	141	27	between	between	ADP
ijtc-1776	141	28	variables	variable	NOUN
ijtc-1776	141	29	.	.	PUNCT
ijtc-1776	142	1	the	the	DET
ijtc-1776	142	2	descriptive	descriptive	ADJ
ijtc-1776	142	3	method	method	NOUN
ijtc-1776	142	4	seeks	seek	VERB
ijtc-1776	142	5	to	to	PART
ijtc-1776	142	6	illustrate	illustrate	VERB
ijtc-1776	142	7	the	the	DET
ijtc-1776	142	8	features	feature	NOUN
ijtc-1776	142	9	of	of	ADP
ijtc-1776	142	10	real	real	ADJ
ijtc-1776	142	11	profits	profit	NOUN
ijtc-1776	142	12	management	management	NOUN
ijtc-1776	142	13	techniques	technique	NOUN
ijtc-1776	142	14	,	,	PUNCT
ijtc-1776	142	15	company	company	NOUN
ijtc-1776	142	16	political	political	ADJ
ijtc-1776	142	17	ties	tie	NOUN
ijtc-1776	142	18	,	,	PUNCT
ijtc-1776	142	19	and	and	CCONJ
ijtc-1776	142	20	the	the	DET
ijtc-1776	142	21	moderating	moderate	VERB
ijtc-1776	142	22	influence	influence	NOUN
ijtc-1776	142	23	of	of	ADP
ijtc-1776	142	24	audit	audit	NOUN
ijtc-1776	142	25	quality	quality	NOUN
ijtc-1776	142	26	and	and	CCONJ
ijtc-1776	142	27	family	family	NOUN
ijtc-1776	142	28	ownership	ownership	NOUN
ijtc-1776	142	29	.	.	PUNCT
ijtc-1776	143	1	the	the	DET
ijtc-1776	143	2	causal	causal	ADJ
ijtc-1776	143	3	approach	approach	NOUN
ijtc-1776	143	4	,	,	PUNCT
ijtc-1776	143	5	on	on	ADP
ijtc-1776	143	6	the	the	DET
ijtc-1776	143	7	other	other	ADJ
ijtc-1776	143	8	hand	hand	NOUN
ijtc-1776	143	9	,	,	PUNCT
ijtc-1776	143	10	looks	look	VERB
ijtc-1776	143	11	for	for	ADP
ijtc-1776	143	12	moderating	moderating	NOUN
ijtc-1776	143	13	effects	effect	NOUN
ijtc-1776	143	14	from	from	ADP
ijtc-1776	143	15	family	family	NOUN
ijtc-1776	143	16	ownership	ownership	NOUN
ijtc-1776	143	17	and	and	CCONJ
ijtc-1776	143	18	audit	audit	NOUN
ijtc-1776	143	19	quality	quality	NOUN
ijtc-1776	143	20	as	as	ADV
ijtc-1776	143	21	well	well	ADV
ijtc-1776	143	22	as	as	ADP
ijtc-1776	143	23	cause	cause	VERB
ijtc-1776	143	24	-	-	PUNCT
ijtc-1776	143	25	and	and	CCONJ
ijtc-1776	143	26	-	-	PUNCT
ijtc-1776	143	27	effect	effect	NOUN
ijtc-1776	143	28	links	link	NOUN
ijtc-1776	143	29	between	between	ADP
ijtc-1776	143	30	political	political	ADJ
ijtc-1776	143	31	ties	tie	NOUN
ijtc-1776	143	32	and	and	CCONJ
ijtc-1776	143	33	actual	actual	ADJ
ijtc-1776	143	34	profits	profit	NOUN
ijtc-1776	143	35	management	management	NOUN
ijtc-1776	143	36	methods	method	NOUN
ijtc-1776	143	37	.	.	PUNCT
ijtc-1776	144	1	this	this	DET
ijtc-1776	144	2	report	report	NOUN
ijtc-1776	144	3	cites	cite	VERB
ijtc-1776	144	4	a	a	DET
ijtc-1776	144	5	study	study	NOUN
ijtc-1776	144	6	by	by	ADP
ijtc-1776	144	7	baig	baig	PROPN
ijtc-1776	144	8	et	et	PROPN
ijtc-1776	144	9	al	al	PROPN
ijtc-1776	144	10	.	.	PROPN
ijtc-1776	144	11	,	,	PUNCT
ijtc-1776	144	12	(	(	PUNCT
ijtc-1776	144	13	2023	2023	NUM
ijtc-1776	144	14	)	)	PUNCT
ijtc-1776	144	15	,	,	PUNCT
ijtc-1776	144	16	that	that	PRON
ijtc-1776	144	17	found	find	VERB
ijtc-1776	144	18	that	that	SCONJ
ijtc-1776	144	19	family	family	NOUN
ijtc-1776	144	20	ownership	ownership	NOUN
ijtc-1776	144	21	and	and	CCONJ
ijtc-1776	144	22	excellent	excellent	ADJ
ijtc-1776	144	23	audit	audit	NOUN
ijtc-1776	144	24	quality	quality	NOUN
ijtc-1776	144	25	can	can	AUX
ijtc-1776	144	26	lessen	lessen	VERB
ijtc-1776	144	27	the	the	DET
ijtc-1776	144	28	intensity	intensity	NOUN
ijtc-1776	144	29	of	of	ADP
ijtc-1776	144	30	real	real	ADJ
ijtc-1776	144	31	earnings	earning	NOUN
ijtc-1776	144	32	management	management	NOUN
ijtc-1776	144	33	tactics	tactic	NOUN
ijtc-1776	144	34	,	,	PUNCT
ijtc-1776	144	35	and	and	CCONJ
ijtc-1776	144	36	that	that	DET
ijtc-1776	144	37	politically	politically	ADV
ijtc-1776	144	38	linked	link	VERB
ijtc-1776	144	39	enterprises	enterprise	NOUN
ijtc-1776	144	40	likely	likely	ADJ
ijtc-1776	144	41	to	to	PART
ijtc-1776	144	42	engage	engage	VERB
ijtc-1776	144	43	in	in	ADP
ijtc-1776	144	44	more	more	ADJ
ijtc-1776	144	45	of	of	ADP
ijtc-1776	144	46	them	they	PRON
ijtc-1776	144	47	due	due	ADJ
ijtc-1776	144	48	to	to	ADP
ijtc-1776	144	49	decreased	decrease	VERB
ijtc-1776	144	50	litigation	litigation	NOUN
ijtc-1776	144	51	risk	risk	NOUN
ijtc-1776	144	52	.	.	PUNCT
ijtc-1776	145	1	this	this	DET
ijtc-1776	145	2	study	study	NOUN
ijtc-1776	145	3	intends	intend	VERB
ijtc-1776	145	4	to	to	PART
ijtc-1776	145	5	offer	offer	VERB
ijtc-1776	145	6	fresh	fresh	ADJ
ijtc-1776	145	7	perspectives	perspective	NOUN
ijtc-1776	145	8	on	on	ADP
ijtc-1776	145	9	how	how	SCONJ
ijtc-1776	145	10	family	family	NOUN
ijtc-1776	145	11	control	control	NOUN
ijtc-1776	145	12	,	,	PUNCT
ijtc-1776	145	13	political	political	ADJ
ijtc-1776	145	14	ties	tie	NOUN
ijtc-1776	145	15	,	,	PUNCT
ijtc-1776	145	16	and	and	CCONJ
ijtc-1776	145	17	audit	audit	NOUN
ijtc-1776	145	18	quality	quality	NOUN
ijtc-1776	145	19	relate	relate	VERB
ijtc-1776	145	20	to	to	ADP
ijtc-1776	145	21	actual	actual	ADJ
ijtc-1776	145	22	profits	profit	NOUN
ijtc-1776	145	23	management	management	NOUN
ijtc-1776	145	24	methods	method	NOUN
ijtc-1776	145	25	in	in	ADP
ijtc-1776	145	26	indonesian	indonesian	ADJ
ijtc-1776	145	27	manufacturing	manufacturing	NOUN
ijtc-1776	145	28	companies	company	NOUN
ijtc-1776	145	29	.	.	PUNCT
ijtc-1776	146	1	using	use	VERB
ijtc-1776	146	2	a	a	DET
ijtc-1776	146	3	longitudinal	longitudinal	ADJ
ijtc-1776	146	4	panel	panel	NOUN
ijtc-1776	146	5	data	datum	NOUN
ijtc-1776	146	6	technique	technique	NOUN
ijtc-1776	146	7	,	,	PUNCT
ijtc-1776	146	8	the	the	DET
ijtc-1776	146	9	study	study	NOUN
ijtc-1776	146	10	analyzes	analyze	VERB
ijtc-1776	146	11	trends	trend	NOUN
ijtc-1776	146	12	and	and	CCONJ
ijtc-1776	146	13	changes	change	NOUN
ijtc-1776	146	14	in	in	ADP
ijtc-1776	146	15	variable	variable	ADJ
ijtc-1776	146	16	behavior	behavior	NOUN
ijtc-1776	146	17	over	over	ADP
ijtc-1776	146	18	time	time	NOUN
ijtc-1776	146	19	using	use	VERB
ijtc-1776	146	20	corporate	corporate	ADJ
ijtc-1776	146	21	financial	financial	ADJ
ijtc-1776	146	22	records	record	NOUN
ijtc-1776	146	23	from	from	ADP
ijtc-1776	146	24	2020–2022	2020–2022	NUM
ijtc-1776	146	25	.	.	PUNCT
ijtc-1776	147	1	by	by	ADP
ijtc-1776	147	2	helping	help	VERB
ijtc-1776	147	3	stakeholders	stakeholder	NOUN
ijtc-1776	147	4	and	and	CCONJ
ijtc-1776	147	5	legislators	legislator	NOUN
ijtc-1776	147	6	create	create	VERB
ijtc-1776	147	7	better	well	ADJ
ijtc-1776	147	8	corporate	corporate	ADJ
ijtc-1776	147	9	governance	governance	NOUN
ijtc-1776	147	10	regulations	regulation	NOUN
ijtc-1776	147	11	and	and	CCONJ
ijtc-1776	147	12	fostering	foster	VERB
ijtc-1776	147	13	transparency	transparency	NOUN
ijtc-1776	147	14	through	through	ADP
ijtc-1776	147	15	improved	improved	ADJ
ijtc-1776	147	16	supervision	supervision	NOUN
ijtc-1776	147	17	,	,	PUNCT
ijtc-1776	147	18	the	the	DET
ijtc-1776	147	19	findings	finding	NOUN
ijtc-1776	147	20	should	should	AUX
ijtc-1776	147	21	make	make	VERB
ijtc-1776	147	22	a	a	DET
ijtc-1776	147	23	theoretical	theoretical	ADJ
ijtc-1776	147	24	and	and	CCONJ
ijtc-1776	147	25	practical	practical	ADJ
ijtc-1776	147	26	contribution	contribution	NOUN
ijtc-1776	147	27	.	.	PUNCT
ijtc-1776	148	1	population	population	NOUN
ijtc-1776	148	2	and	and	CCONJ
ijtc-1776	148	3	sampling	sample	VERB
ijtc-1776	148	4	methods	method	NOUN
ijtc-1776	148	5	manufacturing	manufacturing	NOUN
ijtc-1776	148	6	enterprises	enterprise	NOUN
ijtc-1776	148	7	listed	list	VERB
ijtc-1776	148	8	on	on	ADP
ijtc-1776	148	9	the	the	DET
ijtc-1776	148	10	indonesia	indonesia	PROPN
ijtc-1776	148	11	stock	stock	PROPN
ijtc-1776	148	12	exchange	exchange	PROPN
ijtc-1776	148	13	(	(	PUNCT
ijtc-1776	148	14	idx	idx	PROPN
ijtc-1776	148	15	)	)	PUNCT
ijtc-1776	148	16	between	between	ADP
ijtc-1776	148	17	2020	2020	NUM
ijtc-1776	148	18	and	and	CCONJ
ijtc-1776	148	19	2022	2022	NUM
ijtc-1776	148	20	make	make	VERB
ijtc-1776	148	21	up	up	ADP
ijtc-1776	148	22	the	the	DET
ijtc-1776	148	23	population	population	NOUN
ijtc-1776	148	24	of	of	ADP
ijtc-1776	148	25	this	this	DET
ijtc-1776	148	26	study	study	NOUN
ijtc-1776	148	27	.	.	PUNCT
ijtc-1776	149	1	because	because	SCONJ
ijtc-1776	149	2	of	of	ADP
ijtc-1776	149	3	its	its	PRON
ijtc-1776	149	4	intense	intense	ADJ
ijtc-1776	149	5	operational	operational	ADJ
ijtc-1776	149	6	activities	activity	NOUN
ijtc-1776	149	7	,	,	PUNCT
ijtc-1776	149	8	which	which	PRON
ijtc-1776	149	9	are	be	AUX
ijtc-1776	149	10	important	important	ADJ
ijtc-1776	149	11	for	for	ADP
ijtc-1776	149	12	gauging	gauge	VERB
ijtc-1776	149	13	real	real	ADJ
ijtc-1776	149	14	earnings	earning	NOUN
ijtc-1776	149	15	management	management	NOUN
ijtc-1776	149	16	,	,	PUNCT
ijtc-1776	149	17	the	the	DET
ijtc-1776	149	18	manufacturing	manufacturing	NOUN
ijtc-1776	149	19	industry	industry	NOUN
ijtc-1776	149	20	was	be	AUX
ijtc-1776	149	21	chosen	choose	VERB
ijtc-1776	149	22	.	.	PUNCT
ijtc-1776	150	1	purposive	purposive	ADJ
ijtc-1776	150	2	sampling	sampling	NOUN
ijtc-1776	150	3	was	be	AUX
ijtc-1776	150	4	used	use	VERB
ijtc-1776	150	5	to	to	PART
ijtc-1776	150	6	choose	choose	VERB
ijtc-1776	150	7	the	the	DET
ijtc-1776	150	8	sample	sample	NOUN
ijtc-1776	150	9	based	base	VERB
ijtc-1776	150	10	on	on	ADP
ijtc-1776	150	11	the	the	DET
ijtc-1776	150	12	following	follow	VERB
ijtc-1776	150	13	standards	standard	NOUN
ijtc-1776	150	14	:	:	PUNCT
ijtc-1776	150	15	a.	a.	NOUN
ijtc-1776	150	16	the	the	DET
ijtc-1776	150	17	company	company	NOUN
ijtc-1776	150	18	must	must	AUX
ijtc-1776	150	19	have	have	VERB
ijtc-1776	150	20	complete	complete	ADJ
ijtc-1776	150	21	financial	financial	ADJ
ijtc-1776	150	22	data	datum	NOUN
ijtc-1776	150	23	throughout	throughout	ADP
ijtc-1776	150	24	the	the	DET
ijtc-1776	150	25	study	study	NOUN
ijtc-1776	150	26	period	period	NOUN
ijtc-1776	150	27	.	.	PUNCT
ijtc-1776	151	1	b.	b.	PROPN
ijtc-1776	151	2	financial	financial	ADJ
ijtc-1776	151	3	statements	statement	NOUN
ijtc-1776	151	4	are	be	AUX
ijtc-1776	151	5	presented	present	VERB
ijtc-1776	151	6	in	in	ADP
ijtc-1776	151	7	indonesian	indonesian	ADJ
ijtc-1776	151	8	rupiah	rupiah	PROPN
ijtc-1776	151	9	(	(	PUNCT
ijtc-1776	151	10	idr	idr	PROPN
ijtc-1776	151	11	)	)	PUNCT
ijtc-1776	151	12	to	to	PART
ijtc-1776	151	13	maintain	maintain	VERB
ijtc-1776	151	14	consistency	consistency	NOUN
ijtc-1776	151	15	in	in	ADP
ijtc-1776	151	16	data	datum	NOUN
ijtc-1776	151	17	analysis	analysis	NOUN
ijtc-1776	151	18	.	.	PUNCT
ijtc-1776	152	1	c.	c.	NOUN
ijtc-1776	152	2	the	the	DET
ijtc-1776	152	3	company	company	NOUN
ijtc-1776	152	4	must	must	AUX
ijtc-1776	152	5	be	be	AUX
ijtc-1776	152	6	classified	classify	VERB
ijtc-1776	152	7	within	within	ADP
ijtc-1776	152	8	the	the	DET
ijtc-1776	152	9	manufacturing	manufacturing	NOUN
ijtc-1776	152	10	sector	sector	NOUN
ijtc-1776	152	11	according	accord	VERB
ijtc-1776	152	12	to	to	ADP
ijtc-1776	152	13	the	the	DET
ijtc-1776	152	14	classification	classification	NOUN
ijtc-1776	152	15	established	establish	VERB
ijtc-1776	152	16	by	by	ADP
ijtc-1776	152	17	the	the	DET
ijtc-1776	152	18	indonesia	indonesia	PROPN
ijtc-1776	152	19	stock	stock	PROPN
ijtc-1776	152	20	exchange	exchange	PROPN
ijtc-1776	152	21	.	.	PUNCT
ijtc-1776	153	1	d.	d.	PROPN
ijtc-1776	153	2	financial	financial	ADJ
ijtc-1776	153	3	statement	statement	PROPN
ijtc-1776	153	4	data	datum	NOUN
ijtc-1776	153	5	must	must	AUX
ijtc-1776	153	6	be	be	AUX
ijtc-1776	153	7	publicly	publicly	ADV
ijtc-1776	153	8	accessible	accessible	ADJ
ijtc-1776	153	9	through	through	ADP
ijtc-1776	153	10	the	the	DET
ijtc-1776	153	11	official	official	ADJ
ijtc-1776	153	12	website	website	NOUN
ijtc-1776	153	13	of	of	ADP
ijtc-1776	153	14	the	the	DET
ijtc-1776	153	15	indonesia	indonesia	PROPN
ijtc-1776	153	16	stock	stock	PROPN
ijtc-1776	153	17	exchange	exchange	PROPN
ijtc-1776	153	18	or	or	CCONJ
ijtc-1776	153	19	the	the	DET
ijtc-1776	153	20	company	company	NOUN
ijtc-1776	153	21	’s	’s	PART
ijtc-1776	153	22	official	official	ADJ
ijtc-1776	153	23	website	website	NOUN
ijtc-1776	153	24	.	.	PUNCT
ijtc-1776	154	1	this	this	DET
ijtc-1776	154	2	sampling	sample	VERB
ijtc-1776	154	3	strategy	strategy	NOUN
ijtc-1776	154	4	is	be	AUX
ijtc-1776	154	5	in	in	ADP
ijtc-1776	154	6	line	line	NOUN
ijtc-1776	154	7	with	with	ADP
ijtc-1776	154	8	baig	baig	PROPN
ijtc-1776	154	9	et	et	PROPN
ijtc-1776	154	10	al	al	PROPN
ijtc-1776	154	11	(	(	PUNCT
ijtc-1776	154	12	2023	2023	NUM
ijtc-1776	154	13	)	)	PUNCT
ijtc-1776	154	14	methodology	methodology	NOUN
ijtc-1776	154	15	,	,	PUNCT
ijtc-1776	154	16	which	which	PRON
ijtc-1776	154	17	highlights	highlight	VERB
ijtc-1776	154	18	how	how	SCONJ
ijtc-1776	154	19	crucial	crucial	ADJ
ijtc-1776	154	20	consistent	consistent	ADJ
ijtc-1776	154	21	and	and	CCONJ
ijtc-1776	154	22	representative	representative	ADJ
ijtc-1776	154	23	data	datum	NOUN
ijtc-1776	154	24	availability	availability	NOUN
ijtc-1776	154	25	is	be	AUX
ijtc-1776	154	26	for	for	ADP
ijtc-1776	154	27	panel	panel	NOUN
ijtc-1776	154	28	data	datum	NOUN
ijtc-1776	154	29	analysis	analysis	NOUN
ijtc-1776	154	30	.	.	PUNCT
ijtc-1776	155	1	in	in	ADP
ijtc-1776	155	2	the	the	DET
ijtc-1776	155	3	context	context	NOUN
ijtc-1776	155	4	of	of	ADP
ijtc-1776	155	5	indonesia	indonesia	PROPN
ijtc-1776	155	6	's	's	PART
ijtc-1776	155	7	manufacturing	manufacturing	NOUN
ijtc-1776	155	8	sector	sector	NOUN
ijtc-1776	155	9	,	,	PUNCT
ijtc-1776	155	10	the	the	DET
ijtc-1776	155	11	study	study	NOUN
ijtc-1776	155	12	should	should	AUX
ijtc-1776	155	13	yield	yield	VERB
ijtc-1776	155	14	reliable	reliable	ADJ
ijtc-1776	155	15	and	and	CCONJ
ijtc-1776	155	16	broadly	broadly	ADV
ijtc-1776	155	17	applicable	applicable	ADJ
ijtc-1776	155	18	findings	finding	NOUN
ijtc-1776	155	19	by	by	ADP
ijtc-1776	155	20	utilizing	utilize	VERB
ijtc-1776	155	21	these	these	DET
ijtc-1776	155	22	criteria	criterion	NOUN
ijtc-1776	155	23	,	,	PUNCT
ijtc-1776	155	24	offering	offer	VERB
ijtc-1776	155	25	important	important	ADJ
ijtc-1776	155	26	insights	insight	NOUN
ijtc-1776	155	27	into	into	ADP
ijtc-1776	155	28	actual	actual	ADJ
ijtc-1776	155	29	earnings	earning	NOUN
ijtc-1776	155	30	management	management	NOUN
ijtc-1776	155	31	strategies	strategy	NOUN
ijtc-1776	155	32	in	in	ADP
ijtc-1776	155	33	this	this	DET
ijtc-1776	155	34	sector	sector	NOUN
ijtc-1776	155	35	.	.	PUNCT
ijtc-1776	156	1	this	this	DET
ijtc-1776	156	2	study	study	NOUN
ijtc-1776	156	3	utilizes	utilize	VERB
ijtc-1776	156	4	secondary	secondary	ADJ
ijtc-1776	156	5	data	datum	NOUN
ijtc-1776	156	6	,	,	PUNCT
ijtc-1776	156	7	including	include	VERB
ijtc-1776	156	8	financial	financial	ADJ
ijtc-1776	156	9	and	and	CCONJ
ijtc-1776	156	10	corporate	corporate	ADJ
ijtc-1776	156	11	governance	governance	NOUN
ijtc-1776	156	12	information	information	NOUN
ijtc-1776	156	13	.	.	PUNCT
ijtc-1776	157	1	the	the	DET
ijtc-1776	157	2	types	type	NOUN
ijtc-1776	157	3	and	and	CCONJ
ijtc-1776	157	4	sources	source	NOUN
ijtc-1776	157	5	of	of	ADP
ijtc-1776	157	6	data	datum	NOUN
ijtc-1776	157	7	used	use	VERB
ijtc-1776	157	8	are	be	AUX
ijtc-1776	157	9	as	as	SCONJ
ijtc-1776	157	10	follows	follow	VERB
ijtc-1776	157	11	:	:	PUNCT
ijtc-1776	157	12	http://www.ilomata.org/index.php/ijtc	http://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1776	157	13	political	political	ADJ
ijtc-1776	157	14	connections	connection	NOUN
ijtc-1776	157	15	and	and	CCONJ
ijtc-1776	157	16	real	real	ADJ
ijtc-1776	157	17	earnings	earning	NOUN
ijtc-1776	157	18	management	management	NOUN
ijtc-1776	157	19	:	:	PUNCT
ijtc-1776	157	20	the	the	DET
ijtc-1776	157	21	moderating	moderate	VERB
ijtc-1776	157	22	role	role	NOUN
ijtc-1776	157	23	of	of	ADP
ijtc-1776	157	24	family	family	NOUN
ijtc-1776	157	25	ownership	ownership	NOUN
ijtc-1776	157	26	and	and	CCONJ
ijtc-1776	157	27	audit	audit	NOUN
ijtc-1776	157	28	quality	quality	NOUN
ijtc-1776	157	29	in	in	ADP
ijtc-1776	157	30	indonesian	indonesian	ADJ
ijtc-1776	157	31	manufacturing	manufacturing	NOUN
ijtc-1776	157	32	firms	firm	NOUN
ijtc-1776	157	33	maeza	maeza	ADV
ijtc-1776	157	34	and	and	CCONJ
ijtc-1776	157	35	suranta	suranta	VERB
ijtc-1776	157	36	98|	98|	NUM
ijtc-1776	157	37	ilomata	ilomata	NOUN
ijtc-1776	157	38	internasional	internasional	ADJ
ijtc-1776	157	39	journal	journal	NOUN
ijtc-1776	157	40	of	of	ADP
ijtc-1776	157	41	tax	tax	PROPN
ijtc-1776	157	42	&	&	CCONJ
ijtc-1776	157	43	accounting	accounting	PROPN
ijtc-1776	157	44	http://www.ilomata.org/index.php/ijtc	http://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1776	157	45	a.	a.	NOUN
ijtc-1776	157	46	corporate	corporate	ADJ
ijtc-1776	157	47	financial	financial	ADJ
ijtc-1776	157	48	data	datum	NOUN
ijtc-1776	157	49	:	:	PUNCT
ijtc-1776	157	50	this	this	PRON
ijtc-1776	157	51	includes	include	VERB
ijtc-1776	157	52	the	the	DET
ijtc-1776	157	53	annual	annual	ADJ
ijtc-1776	157	54	financial	financial	ADJ
ijtc-1776	157	55	statements	statement	NOUN
ijtc-1776	157	56	of	of	ADP
ijtc-1776	157	57	companies	company	NOUN
ijtc-1776	157	58	listed	list	VERB
ijtc-1776	157	59	on	on	ADP
ijtc-1776	157	60	the	the	DET
ijtc-1776	157	61	indonesia	indonesia	PROPN
ijtc-1776	157	62	stock	stock	PROPN
ijtc-1776	157	63	exchange	exchange	PROPN
ijtc-1776	157	64	(	(	PUNCT
ijtc-1776	157	65	idx	idx	PROPN
ijtc-1776	157	66	)	)	PUNCT
ijtc-1776	157	67	during	during	ADP
ijtc-1776	157	68	the	the	DET
ijtc-1776	157	69	2020–2022	2020–2022	NUM
ijtc-1776	157	70	period	period	NOUN
ijtc-1776	157	71	.	.	PUNCT
ijtc-1776	158	1	the	the	DET
ijtc-1776	158	2	data	datum	NOUN
ijtc-1776	158	3	were	be	AUX
ijtc-1776	158	4	obtained	obtain	VERB
ijtc-1776	158	5	from	from	ADP
ijtc-1776	158	6	the	the	DET
ijtc-1776	158	7	official	official	ADJ
ijtc-1776	158	8	idx	idx	NOUN
ijtc-1776	158	9	website	website	NOUN
ijtc-1776	158	10	and	and	CCONJ
ijtc-1776	158	11	the	the	DET
ijtc-1776	158	12	respective	respective	ADJ
ijtc-1776	158	13	companies	company	NOUN
ijtc-1776	158	14	’	’	PART
ijtc-1776	158	15	official	official	ADJ
ijtc-1776	158	16	websites	website	NOUN
ijtc-1776	158	17	.	.	PUNCT
ijtc-1776	159	1	these	these	DET
ijtc-1776	159	2	financial	financial	ADJ
ijtc-1776	159	3	statements	statement	NOUN
ijtc-1776	159	4	are	be	AUX
ijtc-1776	159	5	used	use	VERB
ijtc-1776	159	6	to	to	PART
ijtc-1776	159	7	calculate	calculate	VERB
ijtc-1776	159	8	key	key	ADJ
ijtc-1776	159	9	variables	variable	NOUN
ijtc-1776	159	10	such	such	ADJ
ijtc-1776	159	11	as	as	ADP
ijtc-1776	159	12	real	real	ADJ
ijtc-1776	159	13	earnings	earning	NOUN
ijtc-1776	159	14	management	management	NOUN
ijtc-1776	159	15	,	,	PUNCT
ijtc-1776	159	16	leverage	leverage	NOUN
ijtc-1776	159	17	,	,	PUNCT
ijtc-1776	159	18	and	and	CCONJ
ijtc-1776	159	19	others	other	NOUN
ijtc-1776	159	20	.	.	PUNCT
ijtc-1776	160	1	b.	b.	PROPN
ijtc-1776	160	2	corporate	corporate	ADJ
ijtc-1776	160	3	governance	governance	NOUN
ijtc-1776	160	4	data	datum	NOUN
ijtc-1776	160	5	:	:	PUNCT
ijtc-1776	160	6	information	information	NOUN
ijtc-1776	160	7	regarding	regard	VERB
ijtc-1776	160	8	political	political	ADJ
ijtc-1776	160	9	connections	connection	NOUN
ijtc-1776	160	10	,	,	PUNCT
ijtc-1776	160	11	audit	audit	NOUN
ijtc-1776	160	12	quality	quality	NOUN
ijtc-1776	160	13	,	,	PUNCT
ijtc-1776	160	14	and	and	CCONJ
ijtc-1776	160	15	family	family	NOUN
ijtc-1776	160	16	ownership	ownership	NOUN
ijtc-1776	160	17	is	be	AUX
ijtc-1776	160	18	sourced	source	VERB
ijtc-1776	160	19	from	from	ADP
ijtc-1776	160	20	the	the	DET
ijtc-1776	160	21	companies	company	NOUN
ijtc-1776	160	22	’	’	PART
ijtc-1776	160	23	annual	annual	ADJ
ijtc-1776	160	24	reports	report	NOUN
ijtc-1776	160	25	.	.	PUNCT
ijtc-1776	161	1	this	this	DET
ijtc-1776	161	2	data	data	NOUN
ijtc-1776	161	3	is	be	AUX
ijtc-1776	161	4	essential	essential	ADJ
ijtc-1776	161	5	for	for	ADP
ijtc-1776	161	6	determining	determine	VERB
ijtc-1776	161	7	the	the	DET
ijtc-1776	161	8	relationships	relationship	NOUN
ijtc-1776	161	9	among	among	ADP
ijtc-1776	161	10	independent	independent	ADJ
ijtc-1776	161	11	variables	variable	NOUN
ijtc-1776	161	12	,	,	PUNCT
ijtc-1776	161	13	moderating	moderating	NOUN
ijtc-1776	161	14	variables	variable	NOUN
ijtc-1776	161	15	,	,	PUNCT
ijtc-1776	161	16	and	and	CCONJ
ijtc-1776	161	17	the	the	DET
ijtc-1776	161	18	dependent	dependent	ADJ
ijtc-1776	161	19	variable	variable	NOUN
ijtc-1776	161	20	(	(	PUNCT
ijtc-1776	161	21	huguet	huguet	NOUN
ijtc-1776	161	22	&	&	CCONJ
ijtc-1776	161	23	gandía	gandía	PROPN
ijtc-1776	161	24	,	,	PUNCT
ijtc-1776	161	25	2014	2014	NUM
ijtc-1776	161	26	)	)	PUNCT
ijtc-1776	161	27	.	.	PUNCT
ijtc-1776	162	1	data	datum	NOUN
ijtc-1776	162	2	collection	collection	NOUN
ijtc-1776	162	3	was	be	AUX
ijtc-1776	162	4	conducted	conduct	VERB
ijtc-1776	162	5	using	use	VERB
ijtc-1776	162	6	documentation	documentation	NOUN
ijtc-1776	162	7	techniques	technique	NOUN
ijtc-1776	162	8	with	with	ADP
ijtc-1776	162	9	the	the	DET
ijtc-1776	162	10	following	follow	VERB
ijtc-1776	162	11	steps	step	NOUN
ijtc-1776	162	12	:	:	PUNCT
ijtc-1776	162	13	a.	a.	NOUN
ijtc-1776	162	14	data	data	PROPN
ijtc-1776	162	15	source	source	NOUN
ijtc-1776	162	16	identification	identification	NOUN
ijtc-1776	162	17	:	:	PUNCT
ijtc-1776	162	18	the	the	DET
ijtc-1776	162	19	researcher	researcher	NOUN
ijtc-1776	162	20	accessed	access	VERB
ijtc-1776	162	21	financial	financial	ADJ
ijtc-1776	162	22	statements	statement	NOUN
ijtc-1776	162	23	and	and	CCONJ
ijtc-1776	162	24	annual	annual	ADJ
ijtc-1776	162	25	reports	report	NOUN
ijtc-1776	162	26	publicly	publicly	ADV
ijtc-1776	162	27	available	available	ADJ
ijtc-1776	162	28	on	on	ADP
ijtc-1776	162	29	the	the	DET
ijtc-1776	162	30	indonesia	indonesia	PROPN
ijtc-1776	162	31	stock	stock	PROPN
ijtc-1776	162	32	exchange	exchange	PROPN
ijtc-1776	162	33	(	(	PUNCT
ijtc-1776	162	34	idx	idx	PROPN
ijtc-1776	162	35	)	)	PUNCT
ijtc-1776	162	36	website	website	NOUN
ijtc-1776	162	37	and	and	CCONJ
ijtc-1776	162	38	the	the	DET
ijtc-1776	162	39	official	official	ADJ
ijtc-1776	162	40	websites	website	NOUN
ijtc-1776	162	41	of	of	ADP
ijtc-1776	162	42	the	the	DET
ijtc-1776	162	43	respective	respective	ADJ
ijtc-1776	162	44	companies	company	NOUN
ijtc-1776	162	45	.	.	PUNCT
ijtc-1776	163	1	this	this	DET
ijtc-1776	163	2	process	process	NOUN
ijtc-1776	163	3	ensures	ensure	VERB
ijtc-1776	163	4	that	that	SCONJ
ijtc-1776	163	5	the	the	DET
ijtc-1776	163	6	data	datum	NOUN
ijtc-1776	163	7	used	use	VERB
ijtc-1776	163	8	are	be	AUX
ijtc-1776	163	9	accurate	accurate	ADJ
ijtc-1776	163	10	and	and	CCONJ
ijtc-1776	163	11	verifiable	verifiable	ADJ
ijtc-1776	163	12	(	(	PUNCT
ijtc-1776	163	13	roychowdhury	roychowdhury	NOUN
ijtc-1776	163	14	,	,	PUNCT
ijtc-1776	163	15	2006	2006	NUM
ijtc-1776	163	16	)	)	PUNCT
ijtc-1776	163	17	.	.	PUNCT
ijtc-1776	164	1	b.	b.	PROPN
ijtc-1776	164	2	data	data	PROPN
ijtc-1776	164	3	selection	selection	NOUN
ijtc-1776	164	4	:	:	PUNCT
ijtc-1776	164	5	only	only	ADV
ijtc-1776	164	6	companies	company	NOUN
ijtc-1776	164	7	meeting	meet	VERB
ijtc-1776	164	8	the	the	DET
ijtc-1776	164	9	sample	sample	NOUN
ijtc-1776	164	10	criteria	criterion	NOUN
ijtc-1776	164	11	,	,	PUNCT
ijtc-1776	164	12	such	such	ADJ
ijtc-1776	164	13	as	as	ADP
ijtc-1776	164	14	presenting	present	VERB
ijtc-1776	164	15	financial	financial	ADJ
ijtc-1776	164	16	statements	statement	NOUN
ijtc-1776	164	17	in	in	ADP
ijtc-1776	164	18	indonesian	indonesian	ADJ
ijtc-1776	164	19	rupiah	rupiah	PROPN
ijtc-1776	164	20	(	(	PUNCT
ijtc-1776	164	21	idr	idr	PROPN
ijtc-1776	164	22	)	)	PUNCT
ijtc-1776	164	23	,	,	PUNCT
ijtc-1776	164	24	were	be	AUX
ijtc-1776	164	25	included	include	VERB
ijtc-1776	164	26	in	in	ADP
ijtc-1776	164	27	the	the	DET
ijtc-1776	164	28	analysis	analysis	NOUN
ijtc-1776	164	29	.	.	PUNCT
ijtc-1776	165	1	this	this	DET
ijtc-1776	165	2	approach	approach	NOUN
ijtc-1776	165	3	ensures	ensure	VERB
ijtc-1776	165	4	uniformity	uniformity	NOUN
ijtc-1776	165	5	and	and	CCONJ
ijtc-1776	165	6	consistency	consistency	NOUN
ijtc-1776	165	7	in	in	ADP
ijtc-1776	165	8	measuring	measure	VERB
ijtc-1776	165	9	the	the	DET
ijtc-1776	165	10	research	research	NOUN
ijtc-1776	165	11	variables	variable	NOUN
ijtc-1776	165	12	(	(	PUNCT
ijtc-1776	165	13	baig	baig	PROPN
ijtc-1776	165	14	et	et	PROPN
ijtc-1776	165	15	al	al	PROPN
ijtc-1776	165	16	.	.	PROPN
ijtc-1776	165	17	,	,	PUNCT
ijtc-1776	165	18	2023	2023	NUM
ijtc-1776	165	19	)	)	PUNCT
ijtc-1776	165	20	.	.	PUNCT
ijtc-1776	166	1	c.	c.	PROPN
ijtc-1776	166	2	data	datum	NOUN
ijtc-1776	166	3	processing	processing	NOUN
ijtc-1776	166	4	:	:	PUNCT
ijtc-1776	166	5	in	in	ADP
ijtc-1776	166	6	order	order	NOUN
ijtc-1776	166	7	to	to	PART
ijtc-1776	166	8	examine	examine	VERB
ijtc-1776	166	9	the	the	DET
ijtc-1776	166	10	correlation	correlation	NOUN
ijtc-1776	166	11	between	between	ADP
ijtc-1776	166	12	political	political	ADJ
ijtc-1776	166	13	ties	tie	NOUN
ijtc-1776	166	14	and	and	CCONJ
ijtc-1776	166	15	real	real	ADJ
ijtc-1776	166	16	earnings	earning	NOUN
ijtc-1776	166	17	management	management	NOUN
ijtc-1776	166	18	(	(	PUNCT
ijtc-1776	166	19	rem	rem	NOUN
ijtc-1776	166	20	)	)	PUNCT
ijtc-1776	166	21	,	,	PUNCT
ijtc-1776	166	22	this	this	DET
ijtc-1776	166	23	study	study	NOUN
ijtc-1776	166	24	used	use	VERB
ijtc-1776	166	25	panel	panel	NOUN
ijtc-1776	166	26	data	datum	NOUN
ijtc-1776	166	27	regression	regression	NOUN
ijtc-1776	166	28	.	.	PUNCT
ijtc-1776	167	1	the	the	DET
ijtc-1776	167	2	necessity	necessity	NOUN
ijtc-1776	167	3	to	to	PART
ijtc-1776	167	4	account	account	VERB
ijtc-1776	167	5	for	for	ADP
ijtc-1776	167	6	unobserved	unobserved	ADJ
ijtc-1776	167	7	variation	variation	NOUN
ijtc-1776	167	8	over	over	ADP
ijtc-1776	167	9	time	time	NOUN
ijtc-1776	167	10	and	and	CCONJ
ijtc-1776	167	11	among	among	ADP
ijtc-1776	167	12	enterprises	enterprise	NOUN
ijtc-1776	167	13	,	,	PUNCT
ijtc-1776	167	14	which	which	PRON
ijtc-1776	167	15	is	be	AUX
ijtc-1776	167	16	typical	typical	ADJ
ijtc-1776	167	17	in	in	ADP
ijtc-1776	167	18	corporate	corporate	ADJ
ijtc-1776	167	19	governance	governance	NOUN
ijtc-1776	167	20	research	research	NOUN
ijtc-1776	167	21	,	,	PUNCT
ijtc-1776	167	22	justifies	justify	VERB
ijtc-1776	167	23	the	the	DET
ijtc-1776	167	24	use	use	NOUN
ijtc-1776	167	25	of	of	ADP
ijtc-1776	167	26	panel	panel	NOUN
ijtc-1776	167	27	regression	regression	NOUN
ijtc-1776	167	28	.	.	PUNCT
ijtc-1776	168	1	we	we	PRON
ijtc-1776	168	2	carried	carry	VERB
ijtc-1776	168	3	out	out	ADP
ijtc-1776	168	4	a	a	DET
ijtc-1776	168	5	number	number	NOUN
ijtc-1776	168	6	of	of	ADP
ijtc-1776	168	7	diagnostic	diagnostic	ADJ
ijtc-1776	168	8	tests	test	NOUN
ijtc-1776	168	9	to	to	PART
ijtc-1776	168	10	guarantee	guarantee	VERB
ijtc-1776	168	11	the	the	DET
ijtc-1776	168	12	reliability	reliability	NOUN
ijtc-1776	168	13	of	of	ADP
ijtc-1776	168	14	the	the	DET
ijtc-1776	168	15	regression	regression	NOUN
ijtc-1776	168	16	results	result	NOUN
ijtc-1776	168	17	.	.	PUNCT
ijtc-1776	169	1	using	use	VERB
ijtc-1776	169	2	the	the	DET
ijtc-1776	169	3	jarque	jarque	NOUN
ijtc-1776	169	4	-	-	PUNCT
ijtc-1776	169	5	bera	bera	NOUN
ijtc-1776	169	6	test	test	NOUN
ijtc-1776	169	7	,	,	PUNCT
ijtc-1776	169	8	we	we	PRON
ijtc-1776	169	9	first	first	ADV
ijtc-1776	169	10	evaluated	evaluate	VERB
ijtc-1776	169	11	the	the	DET
ijtc-1776	169	12	residuals	residual	NOUN
ijtc-1776	169	13	'	'	PART
ijtc-1776	169	14	normality	normality	NOUN
ijtc-1776	169	15	and	and	CCONJ
ijtc-1776	169	16	verified	verify	VERB
ijtc-1776	169	17	that	that	SCONJ
ijtc-1776	169	18	the	the	DET
ijtc-1776	169	19	error	error	NOUN
ijtc-1776	169	20	terms	term	NOUN
ijtc-1776	169	21	follow	follow	VERB
ijtc-1776	169	22	a	a	DET
ijtc-1776	169	23	normal	normal	ADJ
ijtc-1776	169	24	distribution	distribution	NOUN
ijtc-1776	169	25	.	.	PUNCT
ijtc-1776	170	1	second	second	ADJ
ijtc-1776	170	2	,	,	PUNCT
ijtc-1776	170	3	we	we	PRON
ijtc-1776	170	4	looked	look	VERB
ijtc-1776	170	5	at	at	ADP
ijtc-1776	170	6	the	the	DET
ijtc-1776	170	7	variance	variance	NOUN
ijtc-1776	170	8	inflation	inflation	NOUN
ijtc-1776	170	9	factor	factor	NOUN
ijtc-1776	170	10	(	(	PUNCT
ijtc-1776	170	11	vif	vif	NOUN
ijtc-1776	170	12	)	)	PUNCT
ijtc-1776	170	13	to	to	PART
ijtc-1776	170	14	check	check	VERB
ijtc-1776	170	15	for	for	ADP
ijtc-1776	170	16	multicollinearity	multicollinearity	NOUN
ijtc-1776	170	17	among	among	ADP
ijtc-1776	170	18	independent	independent	ADJ
ijtc-1776	170	19	variables	variable	NOUN
ijtc-1776	170	20	;	;	PUNCT
ijtc-1776	170	21	all	all	DET
ijtc-1776	170	22	vif	vif	NOUN
ijtc-1776	170	23	values	value	NOUN
ijtc-1776	170	24	were	be	AUX
ijtc-1776	170	25	below	below	ADP
ijtc-1776	170	26	the	the	DET
ijtc-1776	170	27	generally	generally	ADV
ijtc-1776	170	28	recognized	recognize	VERB
ijtc-1776	170	29	cutoff	cutoff	NOUN
ijtc-1776	170	30	of	of	ADP
ijtc-1776	170	31	10	10	NUM
ijtc-1776	170	32	,	,	PUNCT
ijtc-1776	170	33	suggesting	suggest	VERB
ijtc-1776	170	34	that	that	SCONJ
ijtc-1776	170	35	there	there	PRON
ijtc-1776	170	36	were	be	VERB
ijtc-1776	170	37	no	no	DET
ijtc-1776	170	38	significant	significant	ADJ
ijtc-1776	170	39	multicollinearity	multicollinearity	NOUN
ijtc-1776	170	40	problems	problem	NOUN
ijtc-1776	170	41	.	.	PUNCT
ijtc-1776	171	1	third	third	ADV
ijtc-1776	171	2	,	,	PUNCT
ijtc-1776	171	3	we	we	PRON
ijtc-1776	171	4	used	use	VERB
ijtc-1776	171	5	the	the	DET
ijtc-1776	171	6	breusch	breusch	ADV
ijtc-1776	171	7	-	-	PUNCT
ijtc-1776	171	8	pagan	pagan	ADJ
ijtc-1776	171	9	test	test	NOUN
ijtc-1776	171	10	to	to	PART
ijtc-1776	171	11	check	check	VERB
ijtc-1776	171	12	for	for	ADP
ijtc-1776	171	13	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1776	171	14	.	.	PUNCT
ijtc-1776	172	1	if	if	SCONJ
ijtc-1776	172	2	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1776	172	3	was	be	AUX
ijtc-1776	172	4	found	find	VERB
ijtc-1776	172	5	,	,	PUNCT
ijtc-1776	172	6	robust	robust	ADJ
ijtc-1776	172	7	standard	standard	ADJ
ijtc-1776	172	8	errors	error	NOUN
ijtc-1776	172	9	were	be	AUX
ijtc-1776	172	10	used	use	VERB
ijtc-1776	172	11	to	to	PART
ijtc-1776	172	12	address	address	VERB
ijtc-1776	172	13	it	it	PRON
ijtc-1776	172	14	.	.	PUNCT
ijtc-1776	173	1	operational	operational	ADJ
ijtc-1776	173	2	variable	variable	ADJ
ijtc-1776	173	3	definition	definition	NOUN
ijtc-1776	173	4	and	and	CCONJ
ijtc-1776	173	5	measurement	measurement	VERB
ijtc-1776	173	6	the	the	DET
ijtc-1776	173	7	term	term	NOUN
ijtc-1776	173	8	"	"	PUNCT
ijtc-1776	173	9	real	real	ADJ
ijtc-1776	173	10	earnings	earning	NOUN
ijtc-1776	173	11	management	management	NOUN
ijtc-1776	173	12	"	"	PUNCT
ijtc-1776	173	13	(	(	PUNCT
ijtc-1776	173	14	rem	rem	NOUN
ijtc-1776	173	15	)	)	PUNCT
ijtc-1776	173	16	describes	describe	VERB
ijtc-1776	173	17	how	how	SCONJ
ijtc-1776	173	18	businesses	business	NOUN
ijtc-1776	173	19	manipulate	manipulate	VERB
ijtc-1776	173	20	financial	financial	ADJ
ijtc-1776	173	21	reporting	reporting	NOUN
ijtc-1776	173	22	by	by	ADP
ijtc-1776	173	23	changing	change	VERB
ijtc-1776	173	24	operational	operational	ADJ
ijtc-1776	173	25	activities	activity	NOUN
ijtc-1776	173	26	,	,	PUNCT
ijtc-1776	173	27	including	include	VERB
ijtc-1776	173	28	spending	spend	VERB
ijtc-1776	173	29	control	control	NOUN
ijtc-1776	173	30	,	,	PUNCT
ijtc-1776	173	31	in	in	ADP
ijtc-1776	173	32	order	order	NOUN
ijtc-1776	173	33	to	to	PART
ijtc-1776	173	34	affect	affect	VERB
ijtc-1776	173	35	reported	report	VERB
ijtc-1776	173	36	financial	financial	ADJ
ijtc-1776	173	37	results	result	NOUN
ijtc-1776	173	38	.	.	PUNCT
ijtc-1776	174	1	real	real	ADJ
ijtc-1776	174	2	earnings	earning	NOUN
ijtc-1776	174	3	management	management	NOUN
ijtc-1776	174	4	,	,	PUNCT
ijtc-1776	174	5	which	which	PRON
ijtc-1776	174	6	is	be	AUX
ijtc-1776	174	7	defined	define	VERB
ijtc-1776	174	8	as	as	ADP
ijtc-1776	174	9	attempts	attempt	NOUN
ijtc-1776	174	10	to	to	PART
ijtc-1776	174	11	control	control	VERB
ijtc-1776	174	12	results	result	NOUN
ijtc-1776	174	13	through	through	ADP
ijtc-1776	174	14	actual	actual	ADJ
ijtc-1776	174	15	operational	operational	ADJ
ijtc-1776	174	16	activities	activity	NOUN
ijtc-1776	174	17	including	include	VERB
ijtc-1776	174	18	output	output	NOUN
ijtc-1776	174	19	,	,	PUNCT
ijtc-1776	174	20	discretionary	discretionary	ADJ
ijtc-1776	174	21	spending	spending	NOUN
ijtc-1776	174	22	,	,	PUNCT
ijtc-1776	174	23	and	and	CCONJ
ijtc-1776	174	24	operating	operate	VERB
ijtc-1776	174	25	cash	cash	NOUN
ijtc-1776	174	26	flows	flow	NOUN
ijtc-1776	174	27	,	,	PUNCT
ijtc-1776	174	28	is	be	AUX
ijtc-1776	174	29	the	the	DET
ijtc-1776	174	30	dependent	dependent	ADJ
ijtc-1776	174	31	variable	variable	NOUN
ijtc-1776	174	32	in	in	ADP
ijtc-1776	174	33	this	this	DET
ijtc-1776	174	34	study	study	NOUN
ijtc-1776	174	35	.	.	PUNCT
ijtc-1776	175	1	a	a	DET
ijtc-1776	175	2	residual	residual	ADJ
ijtc-1776	175	3	technique	technique	NOUN
ijtc-1776	175	4	based	base	VERB
ijtc-1776	175	5	on	on	ADP
ijtc-1776	175	6	three	three	NUM
ijtc-1776	175	7	anomalous	anomalous	ADJ
ijtc-1776	175	8	components	component	NOUN
ijtc-1776	175	9	that	that	PRON
ijtc-1776	175	10	have	have	AUX
ijtc-1776	175	11	been	be	AUX
ijtc-1776	175	12	used	use	VERB
ijtc-1776	175	13	in	in	ADP
ijtc-1776	175	14	prior	prior	ADJ
ijtc-1776	175	15	studies	study	NOUN
ijtc-1776	175	16	(	(	PUNCT
ijtc-1776	175	17	roychowdhury	roychowdhury	NOUN
ijtc-1776	175	18	,	,	PUNCT
ijtc-1776	175	19	2006	2006	NUM
ijtc-1776	175	20	)	)	PUNCT
ijtc-1776	175	21	is	be	AUX
ijtc-1776	175	22	used	use	VERB
ijtc-1776	175	23	to	to	PART
ijtc-1776	175	24	measure	measure	VERB
ijtc-1776	175	25	rem	rem	VERB
ijtc-1776	175	26	.	.	PUNCT
ijtc-1776	176	1	these	these	DET
ijtc-1776	176	2	components	component	NOUN
ijtc-1776	176	3	are	be	AUX
ijtc-1776	176	4	as	as	SCONJ
ijtc-1776	176	5	follows	follow	VERB
ijtc-1776	176	6	:	:	PUNCT
ijtc-1776	176	7	a.	a.	NOUN
ijtc-1776	176	8	abnormal	abnormal	ADJ
ijtc-1776	176	9	cash	cash	NOUN
ijtc-1776	176	10	flow	flow	NOUN
ijtc-1776	176	11	from	from	ADP
ijtc-1776	176	12	operations	operation	NOUN
ijtc-1776	176	13	(	(	PUNCT
ijtc-1776	176	14	abncfo	abncfo	ADJ
ijtc-1776	176	15	):	):	PUNCT
ijtc-1776	176	16	the	the	DET
ijtc-1776	176	17	residual	residual	ADJ
ijtc-1776	176	18	from	from	ADP
ijtc-1776	176	19	regressing	regress	VERB
ijtc-1776	176	20	operating	operate	VERB
ijtc-1776	176	21	cash	cash	NOUN
ijtc-1776	176	22	flows	flow	NOUN
ijtc-1776	176	23	on	on	ADP
ijtc-1776	176	24	sales	sale	NOUN
ijtc-1776	176	25	and	and	CCONJ
ijtc-1776	176	26	changes	change	NOUN
ijtc-1776	176	27	in	in	ADP
ijtc-1776	176	28	sales	sale	NOUN
ijtc-1776	176	29	.	.	PUNCT
ijtc-1776	177	1	b.	b.	PROPN
ijtc-1776	177	2	abnormal	abnormal	ADJ
ijtc-1776	177	3	discretionary	discretionary	ADJ
ijtc-1776	177	4	expenses	expense	NOUN
ijtc-1776	177	5	(	(	PUNCT
ijtc-1776	177	6	abndisexp	abndisexp	PROPN
ijtc-1776	177	7	):	):	PUNCT
ijtc-1776	177	8	the	the	DET
ijtc-1776	177	9	residual	residual	ADJ
ijtc-1776	177	10	from	from	ADP
ijtc-1776	177	11	regressing	regress	VERB
ijtc-1776	177	12	discretionary	discretionary	ADJ
ijtc-1776	177	13	expenses	expense	NOUN
ijtc-1776	177	14	on	on	ADP
ijtc-1776	177	15	prior	prior	ADJ
ijtc-1776	177	16	year	year	NOUN
ijtc-1776	177	17	sales	sale	NOUN
ijtc-1776	177	18	.	.	PUNCT
ijtc-1776	178	1	c.	c.	PROPN
ijtc-1776	178	2	abnormal	abnormal	ADJ
ijtc-1776	178	3	production	production	NOUN
ijtc-1776	178	4	costs	cost	NOUN
ijtc-1776	178	5	(	(	PUNCT
ijtc-1776	178	6	abnprod	abnprod	NOUN
ijtc-1776	178	7	):	):	PUNCT
ijtc-1776	178	8	the	the	DET
ijtc-1776	178	9	residual	residual	ADJ
ijtc-1776	178	10	from	from	ADP
ijtc-1776	178	11	regressing	regress	VERB
ijtc-1776	178	12	production	production	NOUN
ijtc-1776	178	13	costs	cost	NOUN
ijtc-1776	178	14	on	on	ADP
ijtc-1776	178	15	sales	sale	NOUN
ijtc-1776	178	16	,	,	PUNCT
ijtc-1776	178	17	changes	change	NOUN
ijtc-1776	178	18	in	in	ADP
ijtc-1776	178	19	sales	sale	NOUN
ijtc-1776	178	20	,	,	PUNCT
ijtc-1776	178	21	and	and	CCONJ
ijtc-1776	178	22	changes	change	NOUN
ijtc-1776	178	23	in	in	ADP
ijtc-1776	178	24	inventory	inventory	NOUN
ijtc-1776	178	25	.	.	PUNCT
ijtc-1776	179	1	http://www.ilomata.org/index.php/ijtc	http://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1776	179	2	political	political	ADJ
ijtc-1776	179	3	connections	connection	NOUN
ijtc-1776	179	4	and	and	CCONJ
ijtc-1776	179	5	real	real	ADJ
ijtc-1776	179	6	earnings	earning	NOUN
ijtc-1776	179	7	management	management	NOUN
ijtc-1776	179	8	:	:	PUNCT
ijtc-1776	179	9	the	the	DET
ijtc-1776	179	10	moderating	moderate	VERB
ijtc-1776	179	11	role	role	NOUN
ijtc-1776	179	12	of	of	ADP
ijtc-1776	179	13	family	family	NOUN
ijtc-1776	179	14	ownership	ownership	NOUN
ijtc-1776	179	15	and	and	CCONJ
ijtc-1776	179	16	audit	audit	NOUN
ijtc-1776	179	17	quality	quality	NOUN
ijtc-1776	179	18	in	in	ADP
ijtc-1776	179	19	indonesian	indonesian	ADJ
ijtc-1776	179	20	manufacturing	manufacturing	NOUN
ijtc-1776	179	21	firms	firm	NOUN
ijtc-1776	179	22	maeza	maeza	ADV
ijtc-1776	179	23	and	and	CCONJ
ijtc-1776	179	24	suranta	suranta	VERB
ijtc-1776	179	25	99|	99|	NUM
ijtc-1776	179	26	ilomata	ilomata	NOUN
ijtc-1776	179	27	internasional	internasional	ADJ
ijtc-1776	179	28	journal	journal	NOUN
ijtc-1776	179	29	of	of	ADP
ijtc-1776	179	30	tax	tax	PROPN
ijtc-1776	179	31	&	&	CCONJ
ijtc-1776	179	32	accounting	accounting	PROPN
ijtc-1776	179	33	http://www.ilomata.org/index.php/ijtc	http://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1776	179	34	table	table	NOUN
ijtc-1776	179	35	1	1	NUM
ijtc-1776	179	36	measuring	measure	VERB
ijtc-1776	179	37	real	real	ADJ
ijtc-1776	179	38	earnings	earning	NOUN
ijtc-1776	179	39	management	management	NOUN
ijtc-1776	179	40	through	through	ADP
ijtc-1776	179	41	operating	operate	VERB
ijtc-1776	179	42	cash	cash	NOUN
ijtc-1776	179	43	flow	flow	NOUN
ijtc-1776	179	44	variable	variable	ADJ
ijtc-1776	179	45	measurement	measurement	NOUN
ijtc-1776	179	46	information	information	NOUN
ijtc-1776	179	47	dependent	dependent	ADJ
ijtc-1776	179	48	variable	variable	ADJ
ijtc-1776	179	49	cfot	cfot	NOUN
ijtc-1776	179	50	/	/	SYM
ijtc-1776	179	51	at-1	at-1	PUNCT
ijtc-1776	179	52	=	=	SYM
ijtc-1776	180	1	α0	α0	ADJ
ijtc-1776	180	2	+	+	CCONJ
ijtc-1776	180	3	β1	β1	PROPN
ijtc-1776	180	4	(	(	PUNCT
ijtc-1776	180	5	1	1	NUM
ijtc-1776	180	6	/	/	SYM
ijtc-1776	180	7	at-1	at-1	NUM
ijtc-1776	180	8	)	)	PUNCT
ijtc-1776	181	1	+	+	CCONJ
ijtc-1776	181	2	β2	β2	PROPN
ijtc-1776	181	3	(	(	PUNCT
ijtc-1776	181	4	st	st	PROPN
ijtc-1776	181	5	/	/	SYM
ijtc-1776	181	6	at-1	at-1	NUM
ijtc-1776	181	7	)	)	PUNCT
ijtc-1776	181	8	+	+	CCONJ
ijtc-1776	181	9	β3	β3	ADJ
ijtc-1776	181	10	(	(	PUNCT
ijtc-1776	181	11	∆st	∆st	NOUN
ijtc-1776	181	12	/	/	SYM
ijtc-1776	181	13	at-1	at-1	PUNCT
ijtc-1776	181	14	)	)	PUNCT
ijtc-1776	181	15	+	+	CCONJ
ijtc-1776	181	16	єt	єt	PROPN
ijtc-1776	181	17	𝑁𝐶𝐹𝑂𝑡	𝑁𝐶𝐹𝑂𝑡	PROPN
ijtc-1776	181	18	=	=	SYM
ijtc-1776	181	19	�	�	PROPN
ijtc-1776	181	20	̂	̂	NOUN
ijtc-1776	181	21	�	�	NOUN
ijtc-1776	181	22	0	0	NUM
ijtc-1776	181	23	+	+	NUM
ijtc-1776	181	24	�	�	PROPN
ijtc-1776	181	25	̂	̂	SYM
ijtc-1776	181	26	�	�	NOUN
ijtc-1776	181	27	1	1	NUM
ijtc-1776	181	28	(	(	PUNCT
ijtc-1776	181	29	1	1	NUM
ijtc-1776	181	30	𝐴𝑡	𝐴𝑡	PROPN
ijtc-1776	181	31	−	−	NOUN
ijtc-1776	181	32	1	1	NUM
ijtc-1776	181	33	)	)	PUNCT
ijtc-1776	182	1	+	+	CCONJ
ijtc-1776	182	2	�	�	PROPN
ijtc-1776	182	3	̂	̂	NOUN
ijtc-1776	182	4	�	�	NOUN
ijtc-1776	182	5	2	2	NUM
ijtc-1776	182	6	(	(	PUNCT
ijtc-1776	182	7	𝑆𝑡	𝑆𝑡	ADP
ijtc-1776	182	8	𝐴𝑡	𝐴𝑡	PROPN
ijtc-1776	182	9	−	−	NOUN
ijtc-1776	182	10	1	1	NUM
ijtc-1776	182	11	)	)	PUNCT
ijtc-1776	182	12	+	+	CCONJ
ijtc-1776	182	13	�	�	PROPN
ijtc-1776	182	14	̂	̂	NOUN
ijtc-1776	182	15	�	�	NOUN
ijtc-1776	182	16	3	3	NUM
ijtc-1776	182	17	(	(	PUNCT
ijtc-1776	182	18	∆𝑆𝑡	∆𝑆𝑡	PROPN
ijtc-1776	182	19	𝐴𝑡	𝐴𝑡	PROPN
ijtc-1776	182	20	−	−	NOUN
ijtc-1776	182	21	1	1	NUM
ijtc-1776	182	22	)	)	PUNCT
ijtc-1776	182	23	calculating	calculate	VERB
ijtc-1776	182	24	normal	normal	ADJ
ijtc-1776	182	25	operating	operate	VERB
ijtc-1776	182	26	cash	cash	NOUN
ijtc-1776	182	27	flow	flow	NOUN
ijtc-1776	182	28	value	value	NOUN
ijtc-1776	182	29	with	with	ADP
ijtc-1776	182	30	regression	regression	NOUN
ijtc-1776	182	31	coefficients	coefficient	NOUN
ijtc-1776	182	32	abncfo	abncfo	ADJ
ijtc-1776	182	33	=	=	PUNCT
ijtc-1776	183	1	ncfot	ncfot	NOUN
ijtc-1776	183	2	cfot	cfot	NOUN
ijtc-1776	183	3	/	/	PUNCT
ijtc-1776	183	4	at-1	at-1	PUNCT
ijtc-1776	183	5	calculating	calculate	VERB
ijtc-1776	183	6	abnormal	abnormal	ADJ
ijtc-1776	183	7	operating	operate	VERB
ijtc-1776	183	8	cash	cash	NOUN
ijtc-1776	183	9	flow	flow	NOUN
ijtc-1776	183	10	(	(	PUNCT
ijtc-1776	183	11	abncfo	abncfo	ADJ
ijtc-1776	183	12	)	)	PUNCT
ijtc-1776	183	13	table	table	NOUN
ijtc-1776	183	14	2	2	NUM
ijtc-1776	183	15	measuring	measure	VERB
ijtc-1776	183	16	real	real	ADJ
ijtc-1776	183	17	earnings	earning	NOUN
ijtc-1776	183	18	management	management	NOUN
ijtc-1776	183	19	through	through	ADP
ijtc-1776	183	20	production	production	NOUN
ijtc-1776	183	21	costs	cost	NOUN
ijtc-1776	183	22	variable	variable	ADJ
ijtc-1776	183	23	measurement	measurement	NOUN
ijtc-1776	183	24	information	information	NOUN
ijtc-1776	183	25	dependent	dependent	ADJ
ijtc-1776	183	26	variable	variable	ADJ
ijtc-1776	183	27	prodt	prodt	NOUN
ijtc-1776	183	28	/	/	SYM
ijtc-1776	183	29	at-1	at-1	PUNCT
ijtc-1776	183	30	=	=	SYM
ijtc-1776	184	1	α0	α0	ADJ
ijtc-1776	184	2	+	+	CCONJ
ijtc-1776	184	3	β1	β1	PROPN
ijtc-1776	184	4	(	(	PUNCT
ijtc-1776	184	5	1	1	NUM
ijtc-1776	184	6	/	/	SYM
ijtc-1776	184	7	at-1	at-1	NUM
ijtc-1776	184	8	)	)	PUNCT
ijtc-1776	185	1	+	+	CCONJ
ijtc-1776	185	2	β2	β2	PROPN
ijtc-1776	185	3	(	(	PUNCT
ijtc-1776	185	4	st	st	PROPN
ijtc-1776	185	5	/	/	SYM
ijtc-1776	185	6	at-1	at-1	NUM
ijtc-1776	185	7	)	)	PUNCT
ijtc-1776	185	8	+	+	CCONJ
ijtc-1776	185	9	β3	β3	ADJ
ijtc-1776	185	10	(	(	PUNCT
ijtc-1776	185	11	∆st	∆st	NOUN
ijtc-1776	185	12	/	/	SYM
ijtc-1776	185	13	at-1	at-1	PUNCT
ijtc-1776	185	14	)	)	PUNCT
ijtc-1776	185	15	+	+	CCONJ
ijtc-1776	185	16	β4	β4	PROPN
ijtc-1776	185	17	(	(	PUNCT
ijtc-1776	185	18	∆st-1	∆st-1	NOUN
ijtc-1776	185	19	/	/	SYM
ijtc-1776	185	20	at-1	at-1	NUM
ijtc-1776	185	21	)	)	PUNCT
ijtc-1776	185	22	+	+	CCONJ
ijtc-1776	185	23	єt	єt	PROPN
ijtc-1776	185	24	𝑁𝑃𝑅𝑂𝐷𝑡	𝑁𝑃𝑅𝑂𝐷𝑡	PROPN
ijtc-1776	185	25	=	=	SYM
ijtc-1776	185	26	�	�	PROPN
ijtc-1776	185	27	̂	̂	NOUN
ijtc-1776	185	28	�	�	NOUN
ijtc-1776	185	29	0	0	NUM
ijtc-1776	185	30	+	+	NUM
ijtc-1776	185	31	�	�	PROPN
ijtc-1776	185	32	̂	̂	SYM
ijtc-1776	185	33	�	�	NOUN
ijtc-1776	185	34	1	1	NUM
ijtc-1776	185	35	(	(	PUNCT
ijtc-1776	185	36	1	1	NUM
ijtc-1776	185	37	𝐴𝑡	𝐴𝑡	PROPN
ijtc-1776	185	38	−	−	NOUN
ijtc-1776	185	39	1	1	NUM
ijtc-1776	185	40	)	)	PUNCT
ijtc-1776	186	1	+	+	CCONJ
ijtc-1776	186	2	�	�	PROPN
ijtc-1776	186	3	̂	̂	NOUN
ijtc-1776	186	4	�	�	NOUN
ijtc-1776	186	5	2	2	NUM
ijtc-1776	186	6	(	(	PUNCT
ijtc-1776	186	7	𝑆𝑡	𝑆𝑡	ADP
ijtc-1776	186	8	𝐴𝑡	𝐴𝑡	PROPN
ijtc-1776	186	9	−	−	NOUN
ijtc-1776	186	10	1	1	NUM
ijtc-1776	186	11	)	)	PUNCT
ijtc-1776	186	12	+	+	CCONJ
ijtc-1776	186	13	�	�	PROPN
ijtc-1776	186	14	̂	̂	NOUN
ijtc-1776	186	15	�	�	NOUN
ijtc-1776	186	16	3	3	NUM
ijtc-1776	186	17	(	(	PUNCT
ijtc-1776	186	18	∆𝑆𝑡	∆𝑆𝑡	PROPN
ijtc-1776	186	19	𝐴𝑡	𝐴𝑡	PROPN
ijtc-1776	186	20	−	−	NOUN
ijtc-1776	186	21	1	1	NUM
ijtc-1776	186	22	)	)	PUNCT
ijtc-1776	186	23	�	�	PROPN
ijtc-1776	186	24	̂	̂	VERB
ijtc-1776	186	25	�	�	NOUN
ijtc-1776	186	26	4	4	NUM
ijtc-1776	186	27	(	(	PUNCT
ijtc-1776	186	28	∆𝑆𝑡	∆𝑆𝑡	PROPN
ijtc-1776	186	29	−	−	NUM
ijtc-1776	186	30	1	1	NUM
ijtc-1776	187	1	𝐴𝑡	𝐴𝑡	PROPN
ijtc-1776	187	2	−	−	NOUN
ijtc-1776	187	3	1	1	NUM
ijtc-1776	187	4	)	)	PUNCT
ijtc-1776	187	5	calculating	calculate	VERB
ijtc-1776	187	6	the	the	DET
ijtc-1776	187	7	value	value	NOUN
ijtc-1776	187	8	of	of	ADP
ijtc-1776	187	9	normal	normal	ADJ
ijtc-1776	187	10	production	production	NOUN
ijtc-1776	187	11	costs	cost	NOUN
ijtc-1776	187	12	with	with	ADP
ijtc-1776	187	13	regression	regression	NOUN
ijtc-1776	187	14	coefficients	coefficient	NOUN
ijtc-1776	187	15	abn_prod	abn_prod	NOUN
ijtc-1776	187	16	=	=	SYM
ijtc-1776	187	17	nprodt	nprodt	NOUN
ijtc-1776	187	18	prodt	prodt	PROPN
ijtc-1776	187	19	/	/	PUNCT
ijtc-1776	187	20	at-1	at-1	PUNCT
ijtc-1776	187	21	calculating	calculate	VERB
ijtc-1776	187	22	abnormal	abnormal	ADJ
ijtc-1776	187	23	production	production	NOUN
ijtc-1776	187	24	costs	cost	NOUN
ijtc-1776	187	25	(	(	PUNCT
ijtc-1776	187	26	abnprod	abnprod	NOUN
ijtc-1776	187	27	)	)	PUNCT
ijtc-1776	187	28	table	table	NOUN
ijtc-1776	187	29	3	3	NUM
ijtc-1776	187	30	measuring	measure	VERB
ijtc-1776	187	31	real	real	ADJ
ijtc-1776	187	32	earnings	earning	NOUN
ijtc-1776	187	33	management	management	NOUN
ijtc-1776	187	34	through	through	ADP
ijtc-1776	187	35	discretionary	discretionary	ADJ
ijtc-1776	187	36	costs	cost	NOUN
ijtc-1776	187	37	variable	variable	ADJ
ijtc-1776	187	38	measurement	measurement	NOUN
ijtc-1776	187	39	information	information	NOUN
ijtc-1776	187	40	dependent	dependent	ADJ
ijtc-1776	187	41	variable	variable	ADJ
ijtc-1776	187	42	disexpt	disexpt	NOUN
ijtc-1776	187	43	/	/	SYM
ijtc-1776	187	44	at-1	at-1	PUNCT
ijtc-1776	187	45	=	=	SYM
ijtc-1776	188	1	α0	α0	ADJ
ijtc-1776	188	2	+	+	CCONJ
ijtc-1776	188	3	β1	β1	PROPN
ijtc-1776	188	4	(	(	PUNCT
ijtc-1776	188	5	1	1	NUM
ijtc-1776	188	6	/	/	SYM
ijtc-1776	188	7	at-1	at-1	NUM
ijtc-1776	188	8	)	)	PUNCT
ijtc-1776	189	1	+	+	CCONJ
ijtc-1776	189	2	β2	β2	NOUN
ijtc-1776	189	3	(	(	PUNCT
ijtc-1776	189	4	st-1	st-1	ADJ
ijtc-1776	189	5	/	/	SYM
ijtc-1776	189	6	at-1	at-1	PUNCT
ijtc-1776	189	7	)	)	PUNCT
ijtc-1776	189	8	+	+	CCONJ
ijtc-1776	189	9	єt	єt	PROPN
ijtc-1776	189	10	𝑁𝐷𝐼𝑆𝐸𝑋𝑃	𝑁𝐷𝐼𝑆𝐸𝑋𝑃	PROPN
ijtc-1776	189	11	=	=	SYM
ijtc-1776	189	12	�	�	PROPN
ijtc-1776	189	13	̂	̂	NOUN
ijtc-1776	189	14	�	�	NOUN
ijtc-1776	189	15	0	0	NUM
ijtc-1776	189	16	+	+	NUM
ijtc-1776	189	17	�	�	PROPN
ijtc-1776	189	18	̂	̂	SYM
ijtc-1776	189	19	�	�	NOUN
ijtc-1776	189	20	1	1	NUM
ijtc-1776	189	21	(	(	PUNCT
ijtc-1776	189	22	1	1	NUM
ijtc-1776	189	23	𝐴𝑡	𝐴𝑡	PROPN
ijtc-1776	189	24	−	−	NOUN
ijtc-1776	189	25	1	1	NUM
ijtc-1776	189	26	)	)	PUNCT
ijtc-1776	190	1	+	+	CCONJ
ijtc-1776	190	2	�	�	PROPN
ijtc-1776	190	3	̂	̂	VERB
ijtc-1776	190	4	�	�	NOUN
ijtc-1776	190	5	2	2	NUM
ijtc-1776	190	6	(	(	PUNCT
ijtc-1776	190	7	𝑆𝑡	𝑆𝑡	PROPN
ijtc-1776	190	8	𝐴𝑡	𝐴𝑡	PROPN
ijtc-1776	190	9	−	−	NOUN
ijtc-1776	190	10	1	1	NUM
ijtc-1776	190	11	calculating	calculate	VERB
ijtc-1776	190	12	the	the	DET
ijtc-1776	190	13	value	value	NOUN
ijtc-1776	190	14	of	of	ADP
ijtc-1776	190	15	normal	normal	ADJ
ijtc-1776	190	16	production	production	NOUN
ijtc-1776	190	17	costs	cost	NOUN
ijtc-1776	190	18	with	with	ADP
ijtc-1776	190	19	regression	regression	NOUN
ijtc-1776	190	20	coefficients	coefficient	NOUN
ijtc-1776	190	21	http://www.ilomata.org/index.php/ijtc	http://www.ilomata.org/index.php/ijtc	ADP
ijtc-1776	190	22	political	political	ADJ
ijtc-1776	190	23	connections	connection	NOUN
ijtc-1776	190	24	and	and	CCONJ
ijtc-1776	190	25	real	real	ADJ
ijtc-1776	190	26	earnings	earning	NOUN
ijtc-1776	190	27	management	management	NOUN
ijtc-1776	190	28	:	:	PUNCT
ijtc-1776	190	29	the	the	DET
ijtc-1776	190	30	moderating	moderate	VERB
ijtc-1776	190	31	role	role	NOUN
ijtc-1776	190	32	of	of	ADP
ijtc-1776	190	33	family	family	NOUN
ijtc-1776	190	34	ownership	ownership	NOUN
ijtc-1776	190	35	and	and	CCONJ
ijtc-1776	190	36	audit	audit	NOUN
ijtc-1776	190	37	quality	quality	NOUN
ijtc-1776	190	38	in	in	ADP
ijtc-1776	190	39	indonesian	indonesian	ADJ
ijtc-1776	190	40	manufacturing	manufacturing	NOUN
ijtc-1776	190	41	firms	firm	NOUN
ijtc-1776	190	42	maeza	maeza	ADV
ijtc-1776	190	43	and	and	CCONJ
ijtc-1776	190	44	suranta	suranta	VERB
ijtc-1776	190	45	100|	100|	NUM
ijtc-1776	190	46	ilomata	ilomata	NOUN
ijtc-1776	190	47	internasional	internasional	ADJ
ijtc-1776	190	48	journal	journal	NOUN
ijtc-1776	190	49	of	of	ADP
ijtc-1776	190	50	tax	tax	PROPN
ijtc-1776	190	51	&	&	CCONJ
ijtc-1776	190	52	accounting	accounting	PROPN
ijtc-1776	191	1	http://www.ilomata.org/index.php/ijtc	http://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1776	192	1	abndisexp	abndisexp	PROPN
ijtc-1776	192	2	=	=	PROPN
ijtc-1776	192	3	ndisexpt	ndisexpt	PROPN
ijtc-1776	192	4	disexpt	disexpt	PROPN
ijtc-1776	192	5	/	/	PUNCT
ijtc-1776	192	6	at-1	at-1	PUNCT
ijtc-1776	192	7	calculating	calculate	VERB
ijtc-1776	192	8	abnormal	abnormal	ADJ
ijtc-1776	192	9	discretionary	discretionary	ADJ
ijtc-1776	192	10	costs	cost	NOUN
ijtc-1776	192	11	(	(	PUNCT
ijtc-1776	192	12	abndisexp	abndisexp	PROPN
ijtc-1776	192	13	)	)	PUNCT
ijtc-1776	192	14	having	have	VERB
ijtc-1776	192	15	politicians	politician	NOUN
ijtc-1776	192	16	on	on	ADP
ijtc-1776	192	17	the	the	DET
ijtc-1776	192	18	board	board	NOUN
ijtc-1776	192	19	of	of	ADP
ijtc-1776	192	20	directors	director	NOUN
ijtc-1776	192	21	makes	make	VERB
ijtc-1776	192	22	a	a	DET
ijtc-1776	192	23	corporation	corporation	NOUN
ijtc-1776	192	24	politically	politically	ADV
ijtc-1776	192	25	connected	connect	VERB
ijtc-1776	192	26	.	.	PUNCT
ijtc-1776	193	1	any	any	DET
ijtc-1776	193	2	person	person	NOUN
ijtc-1776	193	3	who	who	PRON
ijtc-1776	193	4	serves	serve	VERB
ijtc-1776	193	5	on	on	ADP
ijtc-1776	193	6	a	a	DET
ijtc-1776	193	7	provincial	provincial	ADJ
ijtc-1776	193	8	council	council	NOUN
ijtc-1776	193	9	or	or	CCONJ
ijtc-1776	193	10	in	in	ADP
ijtc-1776	193	11	the	the	DET
ijtc-1776	193	12	national	national	PROPN
ijtc-1776	193	13	assembly	assembly	NOUN
ijtc-1776	193	14	and	and	CCONJ
ijtc-1776	193	15	takes	take	VERB
ijtc-1776	193	16	part	part	NOUN
ijtc-1776	193	17	in	in	ADP
ijtc-1776	193	18	elections	election	NOUN
ijtc-1776	193	19	is	be	AUX
ijtc-1776	193	20	considered	consider	VERB
ijtc-1776	193	21	a	a	DET
ijtc-1776	193	22	politician	politician	NOUN
ijtc-1776	193	23	.	.	PUNCT
ijtc-1776	194	1	if	if	SCONJ
ijtc-1776	194	2	the	the	DET
ijtc-1776	194	3	first	first	ADJ
ijtc-1776	194	4	,	,	PUNCT
ijtc-1776	194	5	middle	middle	ADJ
ijtc-1776	194	6	,	,	PUNCT
ijtc-1776	194	7	and	and	CCONJ
ijtc-1776	194	8	last	last	ADJ
ijtc-1776	194	9	names	name	NOUN
ijtc-1776	194	10	of	of	ADP
ijtc-1776	194	11	the	the	DET
ijtc-1776	194	12	directors	director	NOUN
ijtc-1776	194	13	of	of	ADP
ijtc-1776	194	14	a	a	DET
ijtc-1776	194	15	firm	firm	ADJ
ijtc-1776	194	16	match	match	VERB
ijtc-1776	194	17	those	those	PRON
ijtc-1776	194	18	of	of	ADP
ijtc-1776	194	19	the	the	DET
ijtc-1776	194	20	politicians	politician	NOUN
ijtc-1776	194	21	,	,	PUNCT
ijtc-1776	194	22	the	the	DET
ijtc-1776	194	23	company	company	NOUN
ijtc-1776	194	24	is	be	AUX
ijtc-1776	194	25	considered	consider	VERB
ijtc-1776	194	26	politically	politically	ADV
ijtc-1776	194	27	related	relate	VERB
ijtc-1776	194	28	(	(	PUNCT
ijtc-1776	194	29	ahmad	ahmad	PROPN
ijtc-1776	194	30	et	et	PROPN
ijtc-1776	194	31	al	al	PROPN
ijtc-1776	194	32	.	.	PROPN
ijtc-1776	194	33	,	,	PUNCT
ijtc-1776	194	34	2023	2023	NUM
ijtc-1776	194	35	;	;	PUNCT
ijtc-1776	194	36	boubakri	boubakri	NOUN
ijtc-1776	194	37	et	et	PROPN
ijtc-1776	194	38	al	al	PROPN
ijtc-1776	194	39	.	.	PROPN
ijtc-1776	194	40	,	,	PUNCT
ijtc-1776	194	41	2012	2012	NUM
ijtc-1776	194	42	;	;	PUNCT
ijtc-1776	194	43	braam	braam	NOUN
ijtc-1776	194	44	et	et	PROPN
ijtc-1776	194	45	al	al	PROPN
ijtc-1776	194	46	.	.	PROPN
ijtc-1776	194	47	,	,	PUNCT
ijtc-1776	194	48	2015	2015	NUM
ijtc-1776	194	49	)	)	PUNCT
ijtc-1776	194	50	referring	refer	VERB
ijtc-1776	194	51	to	to	ADP
ijtc-1776	194	52	this	this	DET
ijtc-1776	194	53	concept	concept	NOUN
ijtc-1776	194	54	,	,	PUNCT
ijtc-1776	194	55	baig	baig	PROPN
ijtc-1776	194	56	et	et	PROPN
ijtc-1776	194	57	al	al	PROPN
ijtc-1776	194	58	(	(	PUNCT
ijtc-1776	194	59	2023	2023	NUM
ijtc-1776	194	60	)	)	PUNCT
ijtc-1776	194	61	point	point	VERB
ijtc-1776	194	62	out	out	ADP
ijtc-1776	194	63	that	that	SCONJ
ijtc-1776	194	64	companies	company	NOUN
ijtc-1776	194	65	with	with	ADP
ijtc-1776	194	66	ties	tie	NOUN
ijtc-1776	194	67	to	to	ADP
ijtc-1776	194	68	the	the	DET
ijtc-1776	194	69	government	government	NOUN
ijtc-1776	194	70	get	get	VERB
ijtc-1776	194	71	preferential	preferential	ADJ
ijtc-1776	194	72	treatment	treatment	NOUN
ijtc-1776	194	73	and	and	CCONJ
ijtc-1776	194	74	easier	easy	ADJ
ijtc-1776	194	75	access	access	NOUN
ijtc-1776	194	76	to	to	ADP
ijtc-1776	194	77	resources	resource	NOUN
ijtc-1776	194	78	,	,	PUNCT
ijtc-1776	194	79	which	which	PRON
ijtc-1776	194	80	might	might	AUX
ijtc-1776	194	81	intensify	intensify	VERB
ijtc-1776	194	82	real	real	ADJ
ijtc-1776	194	83	earnings	earning	NOUN
ijtc-1776	194	84	management	management	NOUN
ijtc-1776	194	85	.	.	PUNCT
ijtc-1776	195	1	following	follow	VERB
ijtc-1776	195	2	the	the	DET
ijtc-1776	195	3	standards	standard	NOUN
ijtc-1776	195	4	set	set	VERB
ijtc-1776	195	5	by	by	ADP
ijtc-1776	195	6	(	(	PUNCT
ijtc-1776	195	7	faccio	faccio	PROPN
ijtc-1776	195	8	et	et	PROPN
ijtc-1776	195	9	al	al	PROPN
ijtc-1776	195	10	.	.	PROPN
ijtc-1776	195	11	,	,	PUNCT
ijtc-1776	195	12	2006	2006	NUM
ijtc-1776	195	13	)	)	PUNCT
ijtc-1776	195	14	and	and	CCONJ
ijtc-1776	195	15	modified	modify	VERB
ijtc-1776	195	16	for	for	ADP
ijtc-1776	195	17	the	the	DET
ijtc-1776	195	18	indonesian	indonesian	ADJ
ijtc-1776	195	19	context	context	NOUN
ijtc-1776	195	20	,	,	PUNCT
ijtc-1776	195	21	politically	politically	ADV
ijtc-1776	195	22	related	relate	VERB
ijtc-1776	195	23	businesses	business	NOUN
ijtc-1776	195	24	were	be	AUX
ijtc-1776	195	25	found	find	VERB
ijtc-1776	195	26	.	.	PUNCT
ijtc-1776	196	1	if	if	SCONJ
ijtc-1776	196	2	at	at	ADV
ijtc-1776	196	3	least	least	ADJ
ijtc-1776	196	4	one	one	NUM
ijtc-1776	196	5	of	of	ADP
ijtc-1776	196	6	a	a	DET
ijtc-1776	196	7	company	company	NOUN
ijtc-1776	196	8	's	's	PART
ijtc-1776	196	9	senior	senior	ADJ
ijtc-1776	196	10	executives	executive	NOUN
ijtc-1776	196	11	,	,	PUNCT
ijtc-1776	196	12	board	board	NOUN
ijtc-1776	196	13	members	member	NOUN
ijtc-1776	196	14	,	,	PUNCT
ijtc-1776	196	15	or	or	CCONJ
ijtc-1776	196	16	controlling	control	VERB
ijtc-1776	196	17	shareholders	shareholder	NOUN
ijtc-1776	196	18	is	be	AUX
ijtc-1776	196	19	a	a	DET
ijtc-1776	196	20	member	member	NOUN
ijtc-1776	196	21	of	of	ADP
ijtc-1776	196	22	parliament	parliament	NOUN
ijtc-1776	196	23	,	,	PUNCT
ijtc-1776	196	24	a	a	DET
ijtc-1776	196	25	current	current	ADJ
ijtc-1776	196	26	or	or	CCONJ
ijtc-1776	196	27	former	former	ADJ
ijtc-1776	196	28	government	government	NOUN
ijtc-1776	196	29	official	official	NOUN
ijtc-1776	196	30	,	,	PUNCT
ijtc-1776	196	31	or	or	CCONJ
ijtc-1776	196	32	is	be	AUX
ijtc-1776	196	33	closely	closely	ADV
ijtc-1776	196	34	linked	link	VERB
ijtc-1776	196	35	to	to	ADP
ijtc-1776	196	36	one	one	NUM
ijtc-1776	196	37	of	of	ADP
ijtc-1776	196	38	these	these	DET
ijtc-1776	196	39	people	people	NOUN
ijtc-1776	196	40	,	,	PUNCT
ijtc-1776	196	41	the	the	DET
ijtc-1776	196	42	company	company	NOUN
ijtc-1776	196	43	is	be	AUX
ijtc-1776	196	44	considered	consider	VERB
ijtc-1776	196	45	politically	politically	ADV
ijtc-1776	196	46	connected	connect	VERB
ijtc-1776	196	47	.	.	PUNCT
ijtc-1776	197	1	manual	manual	ADJ
ijtc-1776	197	2	name	name	NOUN
ijtc-1776	197	3	matching	match	VERB
ijtc-1776	197	4	between	between	ADP
ijtc-1776	197	5	publicly	publicly	ADV
ijtc-1776	197	6	accessible	accessible	ADJ
ijtc-1776	197	7	government	government	NOUN
ijtc-1776	197	8	and	and	CCONJ
ijtc-1776	197	9	parliamentary	parliamentary	ADJ
ijtc-1776	197	10	data	datum	NOUN
ijtc-1776	197	11	and	and	CCONJ
ijtc-1776	197	12	firm	firm	ADJ
ijtc-1776	197	13	annual	annual	ADJ
ijtc-1776	197	14	reports	report	NOUN
ijtc-1776	197	15	and	and	CCONJ
ijtc-1776	197	16	websites	website	NOUN
ijtc-1776	197	17	was	be	AUX
ijtc-1776	197	18	part	part	NOUN
ijtc-1776	197	19	of	of	ADP
ijtc-1776	197	20	the	the	DET
ijtc-1776	197	21	identifying	identify	VERB
ijtc-1776	197	22	procedure	procedure	NOUN
ijtc-1776	197	23	.	.	PUNCT
ijtc-1776	198	1	in	in	ADP
ijtc-1776	198	2	this	this	DET
ijtc-1776	198	3	case	case	NOUN
ijtc-1776	198	4	,	,	PUNCT
ijtc-1776	198	5	the	the	DET
ijtc-1776	198	6	number	number	NOUN
ijtc-1776	198	7	of	of	ADP
ijtc-1776	198	8	politically	politically	ADV
ijtc-1776	198	9	affiliated	affiliate	VERB
ijtc-1776	198	10	board	board	NOUN
ijtc-1776	198	11	members	member	NOUN
ijtc-1776	198	12	is	be	AUX
ijtc-1776	198	13	represented	represent	VERB
ijtc-1776	198	14	by	by	ADP
ijtc-1776	198	15	the	the	DET
ijtc-1776	198	16	values	value	NOUN
ijtc-1776	198	17	1	1	NUM
ijtc-1776	198	18	,	,	PUNCT
ijtc-1776	198	19	2	2	NUM
ijtc-1776	198	20	,	,	PUNCT
ijtc-1776	198	21	3	3	NUM
ijtc-1776	198	22	,	,	PUNCT
ijtc-1776	198	23	and	and	CCONJ
ijtc-1776	198	24	so	so	ADV
ijtc-1776	198	25	on	on	ADV
ijtc-1776	198	26	,	,	PUNCT
ijtc-1776	198	27	while	while	SCONJ
ijtc-1776	198	28	the	the	DET
ijtc-1776	198	29	number	number	NOUN
ijtc-1776	198	30	0	0	NUM
ijtc-1776	198	31	denotes	denote	VERB
ijtc-1776	198	32	the	the	DET
ijtc-1776	198	33	lack	lack	NOUN
ijtc-1776	198	34	of	of	ADP
ijtc-1776	198	35	politically	politically	ADV
ijtc-1776	198	36	affiliated	affiliate	VERB
ijtc-1776	198	37	board	board	NOUN
ijtc-1776	198	38	members	member	NOUN
ijtc-1776	198	39	.	.	PUNCT
ijtc-1776	199	1	as	as	ADP
ijtc-1776	199	2	a	a	DET
ijtc-1776	199	3	result	result	NOUN
ijtc-1776	199	4	,	,	PUNCT
ijtc-1776	199	5	if	if	SCONJ
ijtc-1776	199	6	fake	fake	ADJ
ijtc-1776	199	7	data	datum	NOUN
ijtc-1776	199	8	is	be	AUX
ijtc-1776	199	9	needed	need	VERB
ijtc-1776	199	10	,	,	PUNCT
ijtc-1776	199	11	it	it	PRON
ijtc-1776	199	12	can	can	AUX
ijtc-1776	199	13	be	be	AUX
ijtc-1776	199	14	created	create	VERB
ijtc-1776	199	15	so	so	SCONJ
ijtc-1776	199	16	that	that	SCONJ
ijtc-1776	199	17	any	any	DET
ijtc-1776	199	18	number	number	NOUN
ijtc-1776	199	19	of	of	ADP
ijtc-1776	199	20	1	1	NUM
ijtc-1776	199	21	or	or	CCONJ
ijtc-1776	199	22	above	above	ADV
ijtc-1776	199	23	indicates	indicate	VERB
ijtc-1776	199	24	the	the	DET
ijtc-1776	199	25	existence	existence	NOUN
ijtc-1776	199	26	of	of	ADP
ijtc-1776	199	27	board	board	NOUN
ijtc-1776	199	28	members	member	NOUN
ijtc-1776	199	29	with	with	ADP
ijtc-1776	199	30	political	political	ADJ
ijtc-1776	199	31	ties	tie	NOUN
ijtc-1776	199	32	,	,	PUNCT
ijtc-1776	199	33	while	while	SCONJ
ijtc-1776	199	34	a	a	DET
ijtc-1776	199	35	value	value	NOUN
ijtc-1776	199	36	of	of	ADP
ijtc-1776	199	37	0	0	NUM
ijtc-1776	199	38	indicates	indicate	VERB
ijtc-1776	199	39	none	none	NOUN
ijtc-1776	199	40	.	.	PUNCT
ijtc-1776	200	1	audit	audit	NOUN
ijtc-1776	200	2	quality	quality	NOUN
ijtc-1776	200	3	is	be	AUX
ijtc-1776	200	4	measured	measure	VERB
ijtc-1776	200	5	using	use	VERB
ijtc-1776	200	6	a	a	DET
ijtc-1776	200	7	dummy	dummy	ADJ
ijtc-1776	200	8	variable	variable	NOUN
ijtc-1776	200	9	that	that	PRON
ijtc-1776	200	10	equals	equal	VERB
ijtc-1776	200	11	1	1	NUM
ijtc-1776	200	12	if	if	SCONJ
ijtc-1776	200	13	the	the	DET
ijtc-1776	200	14	company	company	NOUN
ijtc-1776	200	15	is	be	AUX
ijtc-1776	200	16	audited	audit	VERB
ijtc-1776	200	17	by	by	ADP
ijtc-1776	200	18	a	a	DET
ijtc-1776	200	19	big	big	ADJ
ijtc-1776	200	20	four	four	NUM
ijtc-1776	200	21	auditor	auditor	NOUN
ijtc-1776	200	22	and	and	CCONJ
ijtc-1776	200	23	0	0	NUM
ijtc-1776	200	24	otherwise	otherwise	ADV
ijtc-1776	200	25	.	.	PUNCT
ijtc-1776	201	1	as	as	SCONJ
ijtc-1776	201	2	explained	explain	VERB
ijtc-1776	201	3	by	by	ADP
ijtc-1776	201	4	huguet	huguet	NOUN
ijtc-1776	201	5	&	&	CCONJ
ijtc-1776	201	6	gandía	gandía	PROPN
ijtc-1776	201	7	(	(	PUNCT
ijtc-1776	201	8	2014	2014	NUM
ijtc-1776	201	9	)	)	PUNCT
ijtc-1776	201	10	,	,	PUNCT
ijtc-1776	201	11	big	big	ADJ
ijtc-1776	201	12	four	four	NUM
ijtc-1776	201	13	auditors	auditor	NOUN
ijtc-1776	201	14	possess	possess	VERB
ijtc-1776	201	15	superior	superior	ADJ
ijtc-1776	201	16	capabilities	capability	NOUN
ijtc-1776	201	17	in	in	ADP
ijtc-1776	201	18	detecting	detect	VERB
ijtc-1776	201	19	financial	financial	ADJ
ijtc-1776	201	20	statement	statement	NOUN
ijtc-1776	201	21	manipulation	manipulation	NOUN
ijtc-1776	201	22	.	.	PUNCT
ijtc-1776	202	1	table	table	NOUN
ijtc-1776	202	2	4	4	NUM
ijtc-1776	202	3	kap	kap	NOUN
ijtc-1776	202	4	big	big	ADJ
ijtc-1776	202	5	4	4	NUM
ijtc-1776	202	6	no	no	DET
ijtc-1776	202	7	big	big	ADJ
ijtc-1776	202	8	4	4	NUM
ijtc-1776	202	9	kap	kap	NOUN
ijtc-1776	202	10	afiliation	afiliation	NOUN
ijtc-1776	202	11	1	1	NUM
ijtc-1776	202	12	pricewaterhousecoopers	pricewaterhousecooper	NOUN
ijtc-1776	202	13	(	(	PUNCT
ijtc-1776	202	14	pwc	pwc	PROPN
ijtc-1776	202	15	)	)	PUNCT
ijtc-1776	202	16	tanudiredja	tanudiredja	PROPN
ijtc-1776	202	17	,	,	PUNCT
ijtc-1776	202	18	wibisana	wibisana	PROPN
ijtc-1776	202	19	,	,	PUNCT
ijtc-1776	202	20	rintis	rintis	PROPN
ijtc-1776	202	21	&	&	CCONJ
ijtc-1776	202	22	rekan	rekan	PROPN
ijtc-1776	202	23	2	2	NUM
ijtc-1776	202	24	ernst	ernst	PROPN
ijtc-1776	202	25	&	&	CCONJ
ijtc-1776	202	26	young	young	PROPN
ijtc-1776	202	27	(	(	PUNCT
ijtc-1776	202	28	ey	ey	ADJ
ijtc-1776	202	29	)	)	PUNCT
ijtc-1776	202	30	purwantono	purwantono	NOUN
ijtc-1776	202	31	,	,	PUNCT
ijtc-1776	202	32	suherman	suherman	PROPN
ijtc-1776	202	33	dan	dan	PROPN
ijtc-1776	202	34	surja	surja	PROPN
ijtc-1776	202	35	3	3	NUM
ijtc-1776	202	36	deloitte	deloitte	PROPN
ijtc-1776	202	37	satrio	satrio	PROPN
ijtc-1776	202	38	bing	bing	PROPN
ijtc-1776	202	39	eny	eny	PROPN
ijtc-1776	202	40	&	&	CCONJ
ijtc-1776	202	41	rekan	rekan	PROPN
ijtc-1776	202	42	,	,	PUNCT
ijtc-1776	202	43	deloitte	deloitte	PROPN
ijtc-1776	202	44	touche	touche	PROPN
ijtc-1776	202	45	solutions	solutions	PROPN
ijtc-1776	202	46	,	,	PUNCT
ijtc-1776	202	47	pt	pt	PROPN
ijtc-1776	202	48	deloitte	deloitte	PROPN
ijtc-1776	202	49	konsultan	konsultan	PROPN
ijtc-1776	202	50	indonesia	indonesia	PROPN
ijtc-1776	202	51	,	,	PUNCT
ijtc-1776	202	52	kjpp	kjpp	VERB
ijtc-1776	202	53	lauw	lauw	PROPN
ijtc-1776	202	54	&	&	CCONJ
ijtc-1776	202	55	rekan	rekan	ADJ
ijtc-1776	202	56	,	,	PUNCT
ijtc-1776	202	57	hermawan	hermawan	NOUN
ijtc-1776	202	58	juniarto	juniarto	PROPN
ijtc-1776	202	59	&	&	CCONJ
ijtc-1776	202	60	partners	partner	NOUN
ijtc-1776	202	61	,	,	PUNCT
ijtc-1776	202	62	dan	dan	PROPN
ijtc-1776	202	63	pt	pt	PROPN
ijtc-1776	202	64	deloitte	deloitte	PROPN
ijtc-1776	202	65	consulting	consult	VERB
ijtc-1776	202	66	4	4	NUM
ijtc-1776	202	67	kpmg	kpmg	PROPN
ijtc-1776	202	68	siddharta	siddharta	PROPN
ijtc-1776	202	69	widjaja	widjaja	PROPN
ijtc-1776	202	70	&	&	CCONJ
ijtc-1776	202	71	rekan	rekan	PROPN
ijtc-1776	202	72	,	,	PUNCT
ijtc-1776	202	73	kpmg	kpmg	PROPN
ijtc-1776	202	74	advisory	advisory	PROPN
ijtc-1776	202	75	indonesia	indonesia	PROPN
ijtc-1776	202	76	,	,	PUNCT
ijtc-1776	202	77	hingga	hingga	PROPN
ijtc-1776	202	78	kpmg	kpmg	PROPN
ijtc-1776	202	79	siddharta	siddharta	PROPN
ijtc-1776	202	80	advisory	advisory	PROPN
ijtc-1776	202	81	family	family	NOUN
ijtc-1776	202	82	ownership	ownership	NOUN
ijtc-1776	202	83	:	:	PUNCT
ijtc-1776	202	84	the	the	DET
ijtc-1776	202	85	percentage	percentage	NOUN
ijtc-1776	202	86	of	of	ADP
ijtc-1776	202	87	family	family	NOUN
ijtc-1776	202	88	ownership	ownership	NOUN
ijtc-1776	202	89	in	in	ADP
ijtc-1776	202	90	the	the	DET
ijtc-1776	202	91	business	business	NOUN
ijtc-1776	202	92	is	be	AUX
ijtc-1776	202	93	calculated	calculate	VERB
ijtc-1776	202	94	by	by	ADP
ijtc-1776	202	95	dividing	divide	VERB
ijtc-1776	202	96	the	the	DET
ijtc-1776	202	97	number	number	NOUN
ijtc-1776	202	98	of	of	ADP
ijtc-1776	202	99	shares	share	NOUN
ijtc-1776	202	100	held	hold	VERB
ijtc-1776	202	101	by	by	ADP
ijtc-1776	202	102	the	the	DET
ijtc-1776	202	103	family	family	NOUN
ijtc-1776	202	104	by	by	ADP
ijtc-1776	202	105	the	the	DET
ijtc-1776	202	106	total	total	ADJ
ijtc-1776	202	107	number	number	NOUN
ijtc-1776	202	108	of	of	ADP
ijtc-1776	202	109	outstanding	outstanding	ADJ
ijtc-1776	202	110	shares	share	NOUN
ijtc-1776	202	111	.	.	PUNCT
ijtc-1776	203	1	a	a	DET
ijtc-1776	203	2	high	high	ADJ
ijtc-1776	203	3	degree	degree	NOUN
ijtc-1776	203	4	of	of	ADP
ijtc-1776	203	5	family	family	NOUN
ijtc-1776	203	6	ownership	ownership	NOUN
ijtc-1776	203	7	usually	usually	ADV
ijtc-1776	203	8	indicates	indicate	VERB
ijtc-1776	203	9	substantial	substantial	ADJ
ijtc-1776	203	10	family	family	NOUN
ijtc-1776	203	11	engagement	engagement	NOUN
ijtc-1776	203	12	in	in	ADP
ijtc-1776	203	13	the	the	DET
ijtc-1776	203	14	oversight	oversight	NOUN
ijtc-1776	203	15	and	and	CCONJ
ijtc-1776	203	16	http://www.ilomata.org/index.php/ijtc	http://www.ilomata.org/index.php/ijtc	NOUN
ijtc-1776	203	17	political	political	ADJ
ijtc-1776	203	18	connections	connection	NOUN
ijtc-1776	203	19	and	and	CCONJ
ijtc-1776	203	20	real	real	ADJ
ijtc-1776	203	21	earnings	earning	NOUN
ijtc-1776	203	22	management	management	NOUN
ijtc-1776	203	23	:	:	PUNCT
ijtc-1776	203	24	the	the	DET
ijtc-1776	203	25	moderating	moderate	VERB
ijtc-1776	203	26	role	role	NOUN
ijtc-1776	203	27	of	of	ADP
ijtc-1776	203	28	family	family	NOUN
ijtc-1776	203	29	ownership	ownership	NOUN
ijtc-1776	203	30	and	and	CCONJ
ijtc-1776	203	31	audit	audit	NOUN
ijtc-1776	203	32	quality	quality	NOUN
ijtc-1776	203	33	in	in	ADP
ijtc-1776	203	34	indonesian	indonesian	ADJ
ijtc-1776	203	35	manufacturing	manufacturing	NOUN
ijtc-1776	203	36	firms	firm	NOUN
ijtc-1776	203	37	maeza	maeza	ADV
ijtc-1776	203	38	and	and	CCONJ
ijtc-1776	203	39	suranta	suranta	VERB
ijtc-1776	203	40	101|	101|	NUM
ijtc-1776	203	41	ilomata	ilomata	NOUN
ijtc-1776	203	42	internasional	internasional	ADJ
ijtc-1776	203	43	journal	journal	NOUN
ijtc-1776	203	44	of	of	ADP
ijtc-1776	203	45	tax	tax	PROPN
ijtc-1776	203	46	&	&	CCONJ
ijtc-1776	203	47	accounting	accounting	PROPN
ijtc-1776	203	48	http://www.ilomata.org/index.php/ijtc	http://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1776	203	49	administration	administration	NOUN
ijtc-1776	203	50	of	of	ADP
ijtc-1776	203	51	the	the	DET
ijtc-1776	203	52	company	company	NOUN
ijtc-1776	203	53	,	,	PUNCT
ijtc-1776	203	54	which	which	PRON
ijtc-1776	203	55	can	can	AUX
ijtc-1776	203	56	help	help	VERB
ijtc-1776	203	57	lower	lower	VERB
ijtc-1776	203	58	the	the	DET
ijtc-1776	203	59	risk	risk	NOUN
ijtc-1776	203	60	of	of	ADP
ijtc-1776	203	61	financial	financial	ADJ
ijtc-1776	203	62	statement	statement	NOUN
ijtc-1776	203	63	manipulation	manipulation	NOUN
ijtc-1776	203	64	,	,	PUNCT
ijtc-1776	203	65	according	accord	VERB
ijtc-1776	203	66	to	to	ADP
ijtc-1776	203	67	gomez	gomez	PROPN
ijtc-1776	203	68	-	-	PUNCT
ijtc-1776	203	69	mejia	mejia	PROPN
ijtc-1776	203	70	et	et	PROPN
ijtc-1776	203	71	al	al	PROPN
ijtc-1776	203	72	(	(	PUNCT
ijtc-1776	203	73	2014	2014	NUM
ijtc-1776	203	74	)	)	PUNCT
ijtc-1776	203	75	.	.	PUNCT
ijtc-1776	204	1	in	in	ADP
ijtc-1776	204	2	order	order	NOUN
ijtc-1776	204	3	to	to	PART
ijtc-1776	204	4	maintain	maintain	VERB
ijtc-1776	204	5	their	their	PRON
ijtc-1776	204	6	reputation	reputation	NOUN
ijtc-1776	204	7	over	over	ADP
ijtc-1776	204	8	time	time	NOUN
ijtc-1776	204	9	,	,	PUNCT
ijtc-1776	204	10	familyowned	familyowne	VERB
ijtc-1776	204	11	businesses	business	NOUN
ijtc-1776	204	12	typically	typically	ADV
ijtc-1776	204	13	put	put	VERB
ijtc-1776	204	14	stronger	strong	ADJ
ijtc-1776	204	15	internal	internal	ADJ
ijtc-1776	204	16	controls	control	NOUN
ijtc-1776	204	17	in	in	ADP
ijtc-1776	204	18	place	place	NOUN
ijtc-1776	204	19	(	(	PUNCT
ijtc-1776	204	20	gomez	gomez	PROPN
ijtc-1776	204	21	-	-	PUNCT
ijtc-1776	204	22	mejia	mejia	PROPN
ijtc-1776	204	23	et	et	PROPN
ijtc-1776	204	24	al	al	PROPN
ijtc-1776	204	25	.	.	PROPN
ijtc-1776	204	26	,	,	PUNCT
ijtc-1776	204	27	2014	2014	NUM
ijtc-1776	204	28	)	)	PUNCT
ijtc-1776	204	29	.	.	PUNCT
ijtc-1776	205	1	the	the	DET
ijtc-1776	205	2	percentage	percentage	NOUN
ijtc-1776	205	3	of	of	ADP
ijtc-1776	205	4	shares	share	NOUN
ijtc-1776	205	5	held	hold	VERB
ijtc-1776	205	6	by	by	ADP
ijtc-1776	205	7	family	family	NOUN
ijtc-1776	205	8	-	-	PUNCT
ijtc-1776	205	9	affiliated	affiliate	VERB
ijtc-1776	205	10	directors	director	NOUN
ijtc-1776	205	11	and	and	CCONJ
ijtc-1776	205	12	commissioners	commissioner	NOUN
ijtc-1776	205	13	,	,	PUNCT
ijtc-1776	205	14	divided	divide	VERB
ijtc-1776	205	15	by	by	ADP
ijtc-1776	205	16	the	the	DET
ijtc-1776	205	17	total	total	ADJ
ijtc-1776	205	18	number	number	NOUN
ijtc-1776	205	19	of	of	ADP
ijtc-1776	205	20	outstanding	outstanding	ADJ
ijtc-1776	205	21	shares	share	NOUN
ijtc-1776	205	22	,	,	PUNCT
ijtc-1776	205	23	is	be	AUX
ijtc-1776	205	24	known	know	VERB
ijtc-1776	205	25	as	as	ADP
ijtc-1776	205	26	the	the	DET
ijtc-1776	205	27	family	family	NOUN
ijtc-1776	205	28	ownership	ownership	NOUN
ijtc-1776	205	29	ratio	ratio	NOUN
ijtc-1776	205	30	.	.	PUNCT
ijtc-1776	206	1	in	in	ADP
ijtc-1776	206	2	particular	particular	ADJ
ijtc-1776	206	3	,	,	PUNCT
ijtc-1776	206	4	if	if	SCONJ
ijtc-1776	206	5	the	the	DET
ijtc-1776	206	6	page	page	NOUN
ijtc-1776	206	7	states	state	VERB
ijtc-1776	206	8	that	that	SCONJ
ijtc-1776	206	9	a	a	DET
ijtc-1776	206	10	person	person	NOUN
ijtc-1776	206	11	"	"	PUNCT
ijtc-1776	206	12	has	have	VERB
ijtc-1776	206	13	an	an	DET
ijtc-1776	206	14	affiliation	affiliation	NOUN
ijtc-1776	206	15	relationship	relationship	NOUN
ijtc-1776	206	16	,	,	PUNCT
ijtc-1776	206	17	"	"	PUNCT
ijtc-1776	206	18	it	it	PRON
ijtc-1776	206	19	is	be	AUX
ijtc-1776	206	20	necessary	necessary	ADJ
ijtc-1776	206	21	to	to	PART
ijtc-1776	206	22	check	check	VERB
ijtc-1776	206	23	the	the	DET
ijtc-1776	206	24	capital	capital	NOUN
ijtc-1776	206	25	structure	structure	NOUN
ijtc-1776	206	26	section	section	NOUN
ijtc-1776	206	27	to	to	PART
ijtc-1776	206	28	determine	determine	VERB
ijtc-1776	206	29	whether	whether	SCONJ
ijtc-1776	206	30	the	the	DET
ijtc-1776	206	31	person	person	NOUN
ijtc-1776	206	32	actually	actually	ADV
ijtc-1776	206	33	owns	own	VERB
ijtc-1776	206	34	shares	share	NOUN
ijtc-1776	206	35	.	.	PUNCT
ijtc-1776	207	1	in	in	ADP
ijtc-1776	207	2	that	that	DET
ijtc-1776	207	3	case	case	NOUN
ijtc-1776	207	4	,	,	PUNCT
ijtc-1776	207	5	the	the	DET
ijtc-1776	207	6	total	total	ADJ
ijtc-1776	207	7	number	number	NOUN
ijtc-1776	207	8	of	of	ADP
ijtc-1776	207	9	shares	share	NOUN
ijtc-1776	207	10	outstanding	outstanding	ADJ
ijtc-1776	207	11	is	be	AUX
ijtc-1776	207	12	divided	divide	VERB
ijtc-1776	207	13	by	by	ADP
ijtc-1776	207	14	the	the	DET
ijtc-1776	207	15	total	total	ADJ
ijtc-1776	207	16	number	number	NOUN
ijtc-1776	207	17	of	of	ADP
ijtc-1776	207	18	shares	share	NOUN
ijtc-1776	207	19	owned	own	VERB
ijtc-1776	207	20	.	.	PUNCT
ijtc-1776	208	1	table	table	NOUN
ijtc-1776	208	2	5	5	NUM
ijtc-1776	208	3	measurement	measurement	NOUN
ijtc-1776	208	4	of	of	ADP
ijtc-1776	208	5	control	control	PROPN
ijtc-1776	208	6	variables	variables	PROPN
ijtc-1776	208	7	variabel	variabel	PROPN
ijtc-1776	208	8	rumus	rumus	PROPN
ijtc-1776	208	9	sumber	sumber	PROPN
ijtc-1776	208	10	kontrol	kontrol	PROPN
ijtc-1776	208	11	growth	growth	NOUN
ijtc-1776	208	12	opportunity	opportunity	NOUN
ijtc-1776	208	13	gorwth=	gorwth=	PROPN
ijtc-1776	208	14	𝐸𝐾𝑈𝐼𝑇𝐴𝑆	𝐸𝐾𝑈𝐼𝑇𝐴𝑆	PROPN
ijtc-1776	208	15	𝑀𝑉𝐸	𝑀𝑉𝐸	PROPN
ijtc-1776	208	16	(	(	PUNCT
ijtc-1776	208	17	baig	baig	PROPN
ijtc-1776	208	18	et	et	PROPN
ijtc-1776	208	19	al	al	PROPN
ijtc-1776	208	20	.	.	PROPN
ijtc-1776	208	21	,	,	PUNCT
ijtc-1776	208	22	2023	2023	NUM
ijtc-1776	208	23	)	)	PUNCT
ijtc-1776	208	24	return	return	NOUN
ijtc-1776	208	25	on	on	ADP
ijtc-1776	208	26	asset	asset	NOUN
ijtc-1776	208	27	roa=	roa=	PROPN
ijtc-1776	208	28	𝐿𝐴𝐵𝐴	𝐿𝐴𝐵𝐴	PROPN
ijtc-1776	208	29	𝐵𝐸𝑅𝑆𝐼𝐻	𝐵𝐸𝑅𝑆𝐼𝐻	PROPN
ijtc-1776	209	1	𝑇𝑂𝑇𝐴𝐿	𝑇𝑂𝑇𝐴𝐿	PROPN
ijtc-1776	209	2	𝐴𝑆𝐸𝑇	𝐴𝑆𝐸𝑇	PROPN
ijtc-1776	209	3	(	(	PUNCT
ijtc-1776	209	4	baig	baig	PROPN
ijtc-1776	209	5	et	et	PROPN
ijtc-1776	209	6	al	al	PROPN
ijtc-1776	209	7	.	.	PROPN
ijtc-1776	209	8	,	,	PUNCT
ijtc-1776	209	9	2023	2023	NUM
ijtc-1776	209	10	)	)	PUNCT
ijtc-1776	209	11	leverage	leverage	NOUN
ijtc-1776	209	12	lev	lev	NOUN
ijtc-1776	209	13	𝑇𝑂𝑇𝐴𝐿	𝑇𝑂𝑇𝐴𝐿	PROPN
ijtc-1776	209	14	𝐻𝑈𝑇𝐴𝑁𝐺	𝐻𝑈𝑇𝐴𝑁𝐺	PROPN
ijtc-1776	209	15	𝑇𝑂𝑇𝐴𝑆	𝑇𝑂𝑇𝐴𝑆	PROPN
ijtc-1776	209	16	𝐴𝑆𝐸𝑇	𝐴𝑆𝐸𝑇	PROPN
ijtc-1776	209	17	(	(	PUNCT
ijtc-1776	209	18	baig	baig	PROPN
ijtc-1776	209	19	et	et	PROPN
ijtc-1776	209	20	al	al	PROPN
ijtc-1776	209	21	.	.	PROPN
ijtc-1776	209	22	,	,	PUNCT
ijtc-1776	209	23	2023	2023	NUM
ijtc-1776	209	24	)	)	PUNCT
ijtc-1776	209	25	the	the	DET
ijtc-1776	209	26	equations	equation	NOUN
ijtc-1776	209	27	used	use	VERB
ijtc-1776	209	28	to	to	PART
ijtc-1776	209	29	test	test	VERB
ijtc-1776	209	30	hypotheses	hypothesis	NOUN
ijtc-1776	209	31	1	1	NUM
ijtc-1776	209	32	to	to	PART
ijtc-1776	209	33	3	3	NUM
ijtc-1776	209	34	are	be	AUX
ijtc-1776	209	35	as	as	SCONJ
ijtc-1776	209	36	follows	follow	VERB
ijtc-1776	209	37	:	:	PUNCT
ijtc-1776	210	1	𝑅𝐸𝑀	𝑅𝐸𝑀	PROPN
ijtc-1776	210	2	=	=	SYM
ijtc-1776	210	3	β0	β0	PROPN
ijtc-1776	210	4	+	+	CCONJ
ijtc-1776	210	5	β1𝑃𝐶𝐵	β1𝑃𝐶𝐵	PROPN
ijtc-1776	211	1	+	+	PUNCT
ijtc-1776	211	2	β2𝐺𝑟𝑜	β2𝐺𝑟𝑜	NOUN
ijtc-1776	211	3	+	+	CCONJ
ijtc-1776	211	4	β3𝑅𝑂𝐴	β3𝑅𝑂𝐴	NUM
ijtc-1776	211	5	+	+	NOUN
ijtc-1776	211	6	β4𝐿𝑒𝑣	β4𝐿𝑒𝑣	NOUN
ijtc-1776	211	7	+	+	CCONJ
ijtc-1776	211	8	є𝑡	є𝑡	X
ijtc-1776	211	9	(	(	PUNCT
ijtc-1776	211	10	1	1	NUM
ijtc-1776	211	11	)	)	PUNCT
ijtc-1776	211	12	𝑅𝐸𝑀	𝑅𝐸𝑀	PROPN
ijtc-1776	211	13	=	=	SYM
ijtc-1776	211	14	β0	β0	PROPN
ijtc-1776	212	1	+	+	CCONJ
ijtc-1776	212	2	β1𝑃𝐶𝐵	β1𝑃𝐶𝐵	PROPN
ijtc-1776	212	3	+	+	NUM
ijtc-1776	212	4	β2𝐹𝐶	β2𝐹𝐶	PROPN
ijtc-1776	212	5	+	+	CCONJ
ijtc-1776	212	6	β3𝑃𝐶𝐵	β3𝑃𝐶𝐵	NUM
ijtc-1776	212	7	∗	∗	NOUN
ijtc-1776	212	8	𝐹𝐶	𝐹𝐶	PROPN
ijtc-1776	213	1	+	+	CCONJ
ijtc-1776	213	2	β4𝐺𝑟𝑜	β4𝐺𝑟𝑜	PUNCT
ijtc-1776	214	1	+	+	CCONJ
ijtc-1776	214	2	β5𝑅𝑂𝐴	β5𝑅𝑂𝐴	X
ijtc-1776	214	3	+	+	CCONJ
ijtc-1776	214	4	β6lev	β6lev	NOUN
ijtc-1776	215	1	+	+	CCONJ
ijtc-1776	215	2	є𝑡	є𝑡	X
ijtc-1776	215	3	(	(	PUNCT
ijtc-1776	215	4	2	2	NUM
ijtc-1776	215	5	)	)	PUNCT
ijtc-1776	215	6	𝑅𝐸𝑀	𝑅𝐸𝑀	PROPN
ijtc-1776	215	7	=	=	SYM
ijtc-1776	215	8	β0	β0	PROPN
ijtc-1776	216	1	+	+	CCONJ
ijtc-1776	216	2	β1𝑃𝐶𝐵	β1𝑃𝐶𝐵	PROPN
ijtc-1776	217	1	+	+	NUM
ijtc-1776	217	2	β2𝐴𝑄	β2𝐴𝑄	PROPN
ijtc-1776	217	3	+	+	CCONJ
ijtc-1776	217	4	β3𝑃𝐶𝐵	β3𝑃𝐶𝐵	NUM
ijtc-1776	217	5	∗	∗	NOUN
ijtc-1776	217	6	𝐴𝑄	𝐴𝑄	PROPN
ijtc-1776	217	7	+	+	CCONJ
ijtc-1776	217	8	β4𝐺𝑟𝑜	β4𝐺𝑟𝑜	PUNCT
ijtc-1776	217	9	+	+	CCONJ
ijtc-1776	217	10	β5𝑅𝑂𝐴	β5𝑅𝑂𝐴	X
ijtc-1776	217	11	+	+	CCONJ
ijtc-1776	217	12	β6lev	β6lev	NOUN
ijtc-1776	218	1	+	+	CCONJ
ijtc-1776	218	2	є𝑡	є𝑡	X
ijtc-1776	218	3	(	(	PUNCT
ijtc-1776	218	4	3	3	X
ijtc-1776	218	5	)	)	PUNCT
ijtc-1776	218	6	his	his	PRON
ijtc-1776	218	7	study	study	NOUN
ijtc-1776	218	8	uses	use	VERB
ijtc-1776	218	9	multiple	multiple	ADJ
ijtc-1776	218	10	linear	linear	ADJ
ijtc-1776	218	11	regression	regression	NOUN
ijtc-1776	218	12	as	as	ADP
ijtc-1776	218	13	its	its	PRON
ijtc-1776	218	14	data	data	NOUN
ijtc-1776	218	15	analysis	analysis	NOUN
ijtc-1776	218	16	method	method	NOUN
ijtc-1776	218	17	to	to	PART
ijtc-1776	218	18	look	look	VERB
ijtc-1776	218	19	at	at	ADP
ijtc-1776	218	20	the	the	DET
ijtc-1776	218	21	associations	association	NOUN
ijtc-1776	218	22	between	between	ADP
ijtc-1776	218	23	the	the	DET
ijtc-1776	218	24	dependent	dependent	ADJ
ijtc-1776	218	25	variable	variable	NOUN
ijtc-1776	218	26	and	and	CCONJ
ijtc-1776	218	27	a	a	DET
ijtc-1776	218	28	number	number	NOUN
ijtc-1776	218	29	of	of	ADP
ijtc-1776	218	30	independent	independent	ADJ
ijtc-1776	218	31	variables	variable	NOUN
ijtc-1776	218	32	.	.	PUNCT
ijtc-1776	219	1	equation	equation	NOUN
ijtc-1776	219	2	(	(	PUNCT
ijtc-1776	219	3	1	1	X
ijtc-1776	219	4	)	)	PUNCT
ijtc-1776	219	5	is	be	AUX
ijtc-1776	219	6	the	the	DET
ijtc-1776	219	7	basic	basic	ADJ
ijtc-1776	219	8	model	model	NOUN
ijtc-1776	219	9	that	that	PRON
ijtc-1776	219	10	examines	examine	VERB
ijtc-1776	219	11	how	how	SCONJ
ijtc-1776	219	12	independent	independent	ADJ
ijtc-1776	219	13	variables	variable	NOUN
ijtc-1776	219	14	like	like	ADP
ijtc-1776	219	15	lev	lev	NOUN
ijtc-1776	219	16	(	(	PUNCT
ijtc-1776	219	17	leverage	leverage	NOUN
ijtc-1776	219	18	)	)	PUNCT
ijtc-1776	219	19	,	,	PUNCT
ijtc-1776	219	20	gro	gro	NOUN
ijtc-1776	219	21	(	(	PUNCT
ijtc-1776	219	22	growth	growth	NOUN
ijtc-1776	219	23	)	)	PUNCT
ijtc-1776	219	24	,	,	PUNCT
ijtc-1776	219	25	pcb	pcb	NOUN
ijtc-1776	219	26	(	(	PUNCT
ijtc-1776	219	27	political	political	ADJ
ijtc-1776	219	28	connections	connection	NOUN
ijtc-1776	219	29	)	)	PUNCT
ijtc-1776	219	30	,	,	PUNCT
ijtc-1776	219	31	and	and	CCONJ
ijtc-1776	219	32	roa	roa	PROPN
ijtc-1776	219	33	(	(	PUNCT
ijtc-1776	219	34	return	return	VERB
ijtc-1776	219	35	on	on	ADP
ijtc-1776	219	36	assets	asset	NOUN
ijtc-1776	219	37	)	)	PUNCT
ijtc-1776	219	38	directly	directly	ADV
ijtc-1776	219	39	affect	affect	VERB
ijtc-1776	219	40	the	the	DET
ijtc-1776	219	41	dependent	dependent	ADJ
ijtc-1776	219	42	variable	variable	NOUN
ijtc-1776	219	43	,	,	PUNCT
ijtc-1776	219	44	rem	rem	X
ijtc-1776	219	45	(	(	PUNCT
ijtc-1776	219	46	real	real	ADJ
ijtc-1776	219	47	earnings	earning	NOUN
ijtc-1776	219	48	management	management	NOUN
ijtc-1776	219	49	)	)	PUNCT
ijtc-1776	219	50	.	.	PUNCT
ijtc-1776	220	1	testing	test	VERB
ijtc-1776	220	2	the	the	DET
ijtc-1776	220	3	first	first	ADJ
ijtc-1776	220	4	hypothesis	hypothesis	NOUN
ijtc-1776	220	5	with	with	ADP
ijtc-1776	220	6	this	this	DET
ijtc-1776	220	7	model	model	NOUN
ijtc-1776	220	8	focuses	focus	VERB
ijtc-1776	220	9	on	on	ADP
ijtc-1776	220	10	how	how	SCONJ
ijtc-1776	220	11	these	these	DET
ijtc-1776	220	12	factors	factor	NOUN
ijtc-1776	220	13	directly	directly	ADV
ijtc-1776	220	14	affect	affect	VERB
ijtc-1776	220	15	rem	rem	VERB
ijtc-1776	220	16	.	.	PUNCT
ijtc-1776	221	1	this	this	DET
ijtc-1776	221	2	approach	approach	NOUN
ijtc-1776	221	3	allows	allow	VERB
ijtc-1776	221	4	the	the	DET
ijtc-1776	221	5	researcher	researcher	NOUN
ijtc-1776	221	6	to	to	PART
ijtc-1776	221	7	account	account	VERB
ijtc-1776	221	8	for	for	ADP
ijtc-1776	221	9	the	the	DET
ijtc-1776	221	10	impacts	impact	NOUN
ijtc-1776	221	11	of	of	ADP
ijtc-1776	221	12	other	other	ADJ
ijtc-1776	221	13	variables	variable	NOUN
ijtc-1776	221	14	while	while	SCONJ
ijtc-1776	221	15	measuring	measure	VERB
ijtc-1776	221	16	the	the	DET
ijtc-1776	221	17	relative	relative	ADJ
ijtc-1776	221	18	contributions	contribution	NOUN
ijtc-1776	221	19	of	of	ADP
ijtc-1776	221	20	each	each	DET
ijtc-1776	221	21	independent	independent	ADJ
ijtc-1776	221	22	variable	variable	NOUN
ijtc-1776	221	23	to	to	ADP
ijtc-1776	221	24	the	the	DET
ijtc-1776	221	25	variance	variance	NOUN
ijtc-1776	221	26	in	in	ADP
ijtc-1776	221	27	rem	rem	PROPN
ijtc-1776	221	28	.	.	PROPN
ijtc-1776	221	29	for	for	ADP
ijtc-1776	221	30	instance	instance	NOUN
ijtc-1776	221	31	,	,	PUNCT
ijtc-1776	221	32	compared	compare	VERB
ijtc-1776	221	33	to	to	ADP
ijtc-1776	221	34	organizations	organization	NOUN
ijtc-1776	221	35	that	that	PRON
ijtc-1776	221	36	are	be	AUX
ijtc-1776	221	37	not	not	PART
ijtc-1776	221	38	politically	politically	ADV
ijtc-1776	221	39	connected	connect	VERB
ijtc-1776	221	40	,	,	PUNCT
ijtc-1776	221	41	the	the	DET
ijtc-1776	221	42	researcher	researcher	NOUN
ijtc-1776	221	43	can	can	AUX
ijtc-1776	221	44	assess	assess	VERB
ijtc-1776	221	45	whether	whether	SCONJ
ijtc-1776	221	46	politically	politically	ADV
ijtc-1776	221	47	connected	connect	VERB
ijtc-1776	221	48	enterprises	enterprise	NOUN
ijtc-1776	221	49	often	often	ADV
ijtc-1776	221	50	engage	engage	VERB
ijtc-1776	221	51	in	in	ADP
ijtc-1776	221	52	higher	high	ADJ
ijtc-1776	221	53	or	or	CCONJ
ijtc-1776	221	54	lower	low	ADJ
ijtc-1776	221	55	levels	level	NOUN
ijtc-1776	221	56	of	of	ADP
ijtc-1776	221	57	earnings	earning	NOUN
ijtc-1776	221	58	management	management	NOUN
ijtc-1776	221	59	.	.	PUNCT
ijtc-1776	222	1	equations	equation	NOUN
ijtc-1776	222	2	(	(	PUNCT
ijtc-1776	222	3	2	2	NUM
ijtc-1776	222	4	)	)	PUNCT
ijtc-1776	222	5	and	and	CCONJ
ijtc-1776	222	6	(	(	PUNCT
ijtc-1776	222	7	3	3	X
ijtc-1776	222	8	)	)	PUNCT
ijtc-1776	222	9	present	present	VERB
ijtc-1776	222	10	the	the	DET
ijtc-1776	222	11	terms	term	NOUN
ijtc-1776	222	12	of	of	ADP
ijtc-1776	222	13	interaction	interaction	NOUN
ijtc-1776	222	14	between	between	ADP
ijtc-1776	222	15	audit	audit	NOUN
ijtc-1776	222	16	quality	quality	NOUN
ijtc-1776	222	17	(	(	PUNCT
ijtc-1776	222	18	aq	aq	NOUN
ijtc-1776	222	19	)	)	PUNCT
ijtc-1776	222	20	and	and	CCONJ
ijtc-1776	222	21	family	family	NOUN
ijtc-1776	222	22	ownership	ownership	NOUN
ijtc-1776	222	23	(	(	PUNCT
ijtc-1776	222	24	fc	fc	INTJ
ijtc-1776	222	25	)	)	PUNCT
ijtc-1776	222	26	and	and	CCONJ
ijtc-1776	222	27	pcb	pcb	NOUN
ijtc-1776	222	28	(	(	PUNCT
ijtc-1776	222	29	political	political	ADJ
ijtc-1776	222	30	connections	connection	NOUN
ijtc-1776	222	31	)	)	PUNCT
ijtc-1776	222	32	,	,	PUNCT
ijtc-1776	222	33	respectively	respectively	ADV
ijtc-1776	222	34	.	.	PUNCT
ijtc-1776	223	1	in	in	ADP
ijtc-1776	223	2	order	order	NOUN
ijtc-1776	223	3	to	to	PART
ijtc-1776	223	4	determine	determine	VERB
ijtc-1776	223	5	whether	whether	SCONJ
ijtc-1776	223	6	family	family	NOUN
ijtc-1776	223	7	ownership	ownership	NOUN
ijtc-1776	223	8	moderates	moderate	VERB
ijtc-1776	223	9	the	the	DET
ijtc-1776	223	10	association	association	NOUN
ijtc-1776	223	11	between	between	ADP
ijtc-1776	223	12	political	political	ADJ
ijtc-1776	223	13	connections	connection	NOUN
ijtc-1776	223	14	and	and	CCONJ
ijtc-1776	223	15	rem	rem	NOUN
ijtc-1776	223	16	,	,	PUNCT
ijtc-1776	223	17	equation	equation	NOUN
ijtc-1776	223	18	(	(	PUNCT
ijtc-1776	223	19	2	2	X
ijtc-1776	223	20	)	)	PUNCT
ijtc-1776	223	21	adds	add	VERB
ijtc-1776	223	22	the	the	DET
ijtc-1776	223	23	interaction	interaction	NOUN
ijtc-1776	223	24	variable	variable	ADJ
ijtc-1776	223	25	pcbfc	pcbfc	NOUN
ijtc-1776	223	26	to	to	PART
ijtc-1776	223	27	test	test	VERB
ijtc-1776	223	28	the	the	DET
ijtc-1776	223	29	second	second	ADJ
ijtc-1776	223	30	hypothesis	hypothesis	NOUN
ijtc-1776	223	31	.	.	PUNCT
ijtc-1776	224	1	similarly	similarly	ADV
ijtc-1776	224	2	,	,	PUNCT
ijtc-1776	224	3	to	to	PART
ijtc-1776	224	4	determine	determine	VERB
ijtc-1776	224	5	whether	whether	SCONJ
ijtc-1776	224	6	audit	audit	NOUN
ijtc-1776	224	7	quality	quality	NOUN
ijtc-1776	224	8	moderates	moderate	NOUN
ijtc-1776	224	9	the	the	DET
ijtc-1776	224	10	association	association	NOUN
ijtc-1776	224	11	between	between	ADP
ijtc-1776	224	12	political	political	ADJ
ijtc-1776	224	13	ties	tie	NOUN
ijtc-1776	224	14	and	and	CCONJ
ijtc-1776	224	15	rem	rem	NOUN
ijtc-1776	224	16	,	,	PUNCT
ijtc-1776	224	17	equation	equation	NOUN
ijtc-1776	224	18	(	(	PUNCT
ijtc-1776	224	19	3	3	X
ijtc-1776	224	20	)	)	PUNCT
ijtc-1776	224	21	incorporates	incorporate	VERB
ijtc-1776	224	22	the	the	DET
ijtc-1776	224	23	interaction	interaction	NOUN
ijtc-1776	224	24	term	term	NOUN
ijtc-1776	224	25	pcbaq	pcbaq	NOUN
ijtc-1776	224	26	to	to	PART
ijtc-1776	224	27	test	test	VERB
ijtc-1776	224	28	the	the	DET
ijtc-1776	224	29	third	third	ADJ
ijtc-1776	224	30	hypothesis	hypothesis	NOUN
ijtc-1776	224	31	.	.	PUNCT
ijtc-1776	225	1	the	the	DET
ijtc-1776	225	2	researcher	researcher	NOUN
ijtc-1776	225	3	can	can	AUX
ijtc-1776	225	4	determine	determine	VERB
ijtc-1776	225	5	whether	whether	SCONJ
ijtc-1776	225	6	the	the	DET
ijtc-1776	225	7	impact	impact	NOUN
ijtc-1776	225	8	of	of	ADP
ijtc-1776	225	9	political	political	ADJ
ijtc-1776	225	10	ties	tie	NOUN
ijtc-1776	225	11	on	on	ADP
ijtc-1776	225	12	rem	rem	NOUN
ijtc-1776	225	13	differs	differ	NOUN
ijtc-1776	225	14	based	base	VERB
ijtc-1776	225	15	on	on	ADP
ijtc-1776	225	16	the	the	DET
ijtc-1776	225	17	degree	degree	NOUN
ijtc-1776	225	18	of	of	ADP
ijtc-1776	225	19	family	family	NOUN
ijtc-1776	225	20	ownership	ownership	NOUN
ijtc-1776	225	21	or	or	CCONJ
ijtc-1776	225	22	audit	audit	NOUN
ijtc-1776	225	23	quality	quality	NOUN
ijtc-1776	225	24	by	by	ADP
ijtc-1776	225	25	including	include	VERB
ijtc-1776	225	26	these	these	DET
ijtc-1776	225	27	interaction	interaction	NOUN
ijtc-1776	225	28	factors	factor	NOUN
ijtc-1776	225	29	.	.	PUNCT
ijtc-1776	226	1	in	in	ADP
ijtc-1776	226	2	addition	addition	NOUN
ijtc-1776	226	3	to	to	ADP
ijtc-1776	226	4	identifying	identify	VERB
ijtc-1776	226	5	direct	direct	ADJ
ijtc-1776	226	6	relationships	relationship	NOUN
ijtc-1776	226	7	,	,	PUNCT
ijtc-1776	226	8	this	this	DET
ijtc-1776	226	9	analytical	analytical	ADJ
ijtc-1776	226	10	http://www.ilomata.org/index.php/ijtc	http://www.ilomata.org/index.php/ijtc	CCONJ
ijtc-1776	226	11	political	political	ADJ
ijtc-1776	226	12	connections	connection	NOUN
ijtc-1776	226	13	and	and	CCONJ
ijtc-1776	226	14	real	real	ADJ
ijtc-1776	226	15	earnings	earning	NOUN
ijtc-1776	226	16	management	management	NOUN
ijtc-1776	226	17	:	:	PUNCT
ijtc-1776	226	18	the	the	DET
ijtc-1776	226	19	moderating	moderate	VERB
ijtc-1776	226	20	role	role	NOUN
ijtc-1776	226	21	of	of	ADP
ijtc-1776	226	22	family	family	NOUN
ijtc-1776	226	23	ownership	ownership	NOUN
ijtc-1776	226	24	and	and	CCONJ
ijtc-1776	226	25	audit	audit	NOUN
ijtc-1776	226	26	quality	quality	NOUN
ijtc-1776	226	27	in	in	ADP
ijtc-1776	226	28	indonesian	indonesian	ADJ
ijtc-1776	226	29	manufacturing	manufacturing	NOUN
ijtc-1776	226	30	firms	firm	NOUN
ijtc-1776	226	31	maeza	maeza	ADV
ijtc-1776	226	32	and	and	CCONJ
ijtc-1776	226	33	suranta	suranta	VERB
ijtc-1776	226	34	102|	102|	NUM
ijtc-1776	226	35	ilomata	ilomata	NOUN
ijtc-1776	226	36	internasional	internasional	ADJ
ijtc-1776	226	37	journal	journal	NOUN
ijtc-1776	226	38	of	of	ADP
ijtc-1776	226	39	tax	tax	PROPN
ijtc-1776	226	40	&	&	CCONJ
ijtc-1776	226	41	accounting	accounting	PROPN
ijtc-1776	226	42	http://www.ilomata.org/index.php/ijtc	http://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1776	226	43	approach	approach	NOUN
ijtc-1776	226	44	enables	enable	VERB
ijtc-1776	226	45	the	the	DET
ijtc-1776	226	46	researcher	researcher	NOUN
ijtc-1776	226	47	to	to	PART
ijtc-1776	226	48	investigate	investigate	VERB
ijtc-1776	226	49	conditions	condition	NOUN
ijtc-1776	226	50	or	or	CCONJ
ijtc-1776	226	51	factors	factor	NOUN
ijtc-1776	226	52	that	that	PRON
ijtc-1776	226	53	may	may	AUX
ijtc-1776	226	54	reinforce	reinforce	VERB
ijtc-1776	226	55	or	or	CCONJ
ijtc-1776	226	56	erode	erode	VERB
ijtc-1776	226	57	these	these	DET
ijtc-1776	226	58	relationships	relationship	NOUN
ijtc-1776	226	59	.	.	PUNCT
ijtc-1776	227	1	for	for	ADP
ijtc-1776	227	2	example	example	NOUN
ijtc-1776	227	3	,	,	PUNCT
ijtc-1776	227	4	the	the	DET
ijtc-1776	227	5	impact	impact	NOUN
ijtc-1776	227	6	of	of	ADP
ijtc-1776	227	7	audit	audit	NOUN
ijtc-1776	227	8	quality	quality	NOUN
ijtc-1776	227	9	or	or	CCONJ
ijtc-1776	227	10	family	family	NOUN
ijtc-1776	227	11	ownership	ownership	NOUN
ijtc-1776	227	12	on	on	ADP
ijtc-1776	227	13	earnings	earning	NOUN
ijtc-1776	227	14	management	management	NOUN
ijtc-1776	227	15	practices	practice	NOUN
ijtc-1776	227	16	in	in	ADP
ijtc-1776	227	17	politically	politically	ADV
ijtc-1776	227	18	connected	connect	VERB
ijtc-1776	227	19	firms	firm	NOUN
ijtc-1776	227	20	are	be	AUX
ijtc-1776	227	21	two	two	NUM
ijtc-1776	227	22	examples	example	NOUN
ijtc-1776	227	23	of	of	ADP
ijtc-1776	227	24	such	such	ADJ
ijtc-1776	227	25	factors	factor	NOUN
ijtc-1776	227	26	.	.	PUNCT
ijtc-1776	228	1	results	result	NOUN
ijtc-1776	228	2	and	and	CCONJ
ijtc-1776	228	3	discussion	discussion	NOUN
ijtc-1776	228	4	tabel	tabel	NOUN
ijtc-1776	228	5	6	6	NUM
ijtc-1776	228	6	descriptive	descriptive	ADJ
ijtc-1776	228	7	statistics	statistic	NOUN
ijtc-1776	228	8	n	n	PRON
ijtc-1776	228	9	minimum	minimum	ADJ
ijtc-1776	228	10	maximum	maximum	ADJ
ijtc-1776	228	11	mean	mean	ADJ
ijtc-1776	228	12	std	std	X
ijtc-1776	228	13	.	.	PUNCT
ijtc-1776	229	1	deviation	deviation	NOUN
ijtc-1776	229	2	abn_cfo	abn_cfo	ADV
ijtc-1776	229	3	330	330	NUM
ijtc-1776	229	4	-0,29	-0,29	SYM
ijtc-1776	229	5	0,47	0,47	NUM
ijtc-1776	229	6	0,0683	0,0683	VERB
ijtc-1776	229	7	0,11089	0,11089	NOUN
ijtc-1776	229	8	abn_prod	abn_prod	NOUN
ijtc-1776	229	9	330	330	NUM
ijtc-1776	229	10	-2,62	-2,62	NUM
ijtc-1776	229	11	2,44	2,44	NUM
ijtc-1776	229	12	0,2567	0,2567	NUM
ijtc-1776	229	13	0,40822	0,40822	NOUN
ijtc-1776	229	14	abn_disexp	abn_disexp	NOUN
ijtc-1776	229	15	330	330	NUM
ijtc-1776	229	16	-0,11	-0,11	X
ijtc-1776	229	17	0,67	0,67	NUM
ijtc-1776	230	1	0,0603	0,0603	PROPN
ijtc-1776	230	2	0,08093	0,08093	ADV
ijtc-1776	230	3	polcon	polcon	VERB
ijtc-1776	230	4	330	330	NUM
ijtc-1776	230	5	0,00	0,00	NUM
ijtc-1776	230	6	6,00	6,00	NUM
ijtc-1776	231	1	0,5212	0,5212	PROPN
ijtc-1776	231	2	0,95547	0,95547	NOUN
ijtc-1776	231	3	famown	famown	VERB
ijtc-1776	231	4	330	330	NUM
ijtc-1776	231	5	0,00	0,00	X
ijtc-1776	231	6	1,00	1,00	NUM
ijtc-1776	231	7	0,1756	0,1756	X
ijtc-1776	231	8	0,29987	0,29987	NOUN
ijtc-1776	231	9	lev	lev	NOUN
ijtc-1776	231	10	330	330	NUM
ijtc-1776	231	11	0,03	0,03	NUM
ijtc-1776	231	12	7,68	7,68	NUM
ijtc-1776	231	13	0,4948	0,4948	PROPN
ijtc-1776	231	14	0,51381	0,51381	PROPN
ijtc-1776	231	15	roa	roa	NOUN
ijtc-1776	231	16	330	330	NUM
ijtc-1776	231	17	-1,05	-1,05	PROPN
ijtc-1776	231	18	2,21	2,21	NUM
ijtc-1776	231	19	0,0427	0,0427	NOUN
ijtc-1776	231	20	0,17481	0,17481	PROPN
ijtc-1776	231	21	grwth	grwth	NOUN
ijtc-1776	231	22	330	330	NUM
ijtc-1776	231	23	-8,26	-8,26	PROPN
ijtc-1776	231	24	56,79	56,79	NUM
ijtc-1776	231	25	3,0702	3,0702	PROPN
ijtc-1776	231	26	7,49817	7,49817	PROPN
ijtc-1776	231	27	big4	big4	NOUN
ijtc-1776	231	28	330	330	NUM
ijtc-1776	231	29	0	0	NUM
ijtc-1776	231	30	1	1	NUM
ijtc-1776	231	31	0,36	0,36	NUM
ijtc-1776	231	32	0,481	0,481	NUM
ijtc-1776	231	33	valid	valid	ADJ
ijtc-1776	231	34	n	n	CCONJ
ijtc-1776	231	35	(	(	PUNCT
ijtc-1776	231	36	listwise	listwise	PROPN
ijtc-1776	231	37	)	)	PUNCT
ijtc-1776	231	38	330	330	NUM
ijtc-1776	231	39	source	source	NOUN
ijtc-1776	231	40	:	:	PUNCT
ijtc-1776	231	41	secondary	secondary	ADJ
ijtc-1776	231	42	data	datum	NOUN
ijtc-1776	231	43	processed	process	VERB
ijtc-1776	231	44	,	,	PUNCT
ijtc-1776	231	45	2025	2025	NUM
ijtc-1776	231	46	based	base	VERB
ijtc-1776	231	47	on	on	ADP
ijtc-1776	231	48	the	the	DET
ijtc-1776	231	49	research	research	NOUN
ijtc-1776	231	50	findings	finding	NOUN
ijtc-1776	231	51	,	,	PUNCT
ijtc-1776	231	52	the	the	DET
ijtc-1776	231	53	companies	company	NOUN
ijtc-1776	231	54	in	in	ADP
ijtc-1776	231	55	the	the	DET
ijtc-1776	231	56	sample	sample	NOUN
ijtc-1776	231	57	demonstrate	demonstrate	VERB
ijtc-1776	231	58	the	the	DET
ijtc-1776	231	59	ability	ability	NOUN
ijtc-1776	231	60	to	to	PART
ijtc-1776	231	61	increase	increase	VERB
ijtc-1776	231	62	earnings	earning	NOUN
ijtc-1776	231	63	through	through	ADP
ijtc-1776	231	64	various	various	ADJ
ijtc-1776	231	65	strategies	strategy	NOUN
ijtc-1776	231	66	.	.	PUNCT
ijtc-1776	232	1	the	the	DET
ijtc-1776	232	2	average	average	ADJ
ijtc-1776	232	3	value	value	NOUN
ijtc-1776	232	4	of	of	ADP
ijtc-1776	232	5	abncfo	abncfo	PROPN
ijtc-1776	232	6	is	be	AUX
ijtc-1776	232	7	0.0683	0.0683	NUM
ijtc-1776	232	8	,	,	PUNCT
ijtc-1776	232	9	indicating	indicate	VERB
ijtc-1776	232	10	successful	successful	ADJ
ijtc-1776	232	11	earnings	earning	NOUN
ijtc-1776	232	12	enhancement	enhancement	NOUN
ijtc-1776	232	13	through	through	ADP
ijtc-1776	232	14	sales	sale	NOUN
ijtc-1776	232	15	,	,	PUNCT
ijtc-1776	232	16	while	while	SCONJ
ijtc-1776	232	17	abnprod	abnprod	NOUN
ijtc-1776	232	18	at	at	ADP
ijtc-1776	232	19	0.2567	0.2567	NUM
ijtc-1776	232	20	reflects	reflect	VERB
ijtc-1776	232	21	the	the	DET
ijtc-1776	232	22	practice	practice	NOUN
ijtc-1776	232	23	of	of	ADP
ijtc-1776	232	24	mass	mass	ADJ
ijtc-1776	232	25	production	production	NOUN
ijtc-1776	232	26	aimed	aim	VERB
ijtc-1776	232	27	at	at	ADP
ijtc-1776	232	28	reducing	reduce	VERB
ijtc-1776	232	29	production	production	NOUN
ijtc-1776	232	30	costs	cost	NOUN
ijtc-1776	232	31	.	.	PUNCT
ijtc-1776	233	1	additionally	additionally	ADV
ijtc-1776	233	2	,	,	PUNCT
ijtc-1776	233	3	abndisexp	abndisexp	NOUN
ijtc-1776	233	4	of	of	ADP
ijtc-1776	233	5	0.0603	0.0603	NUM
ijtc-1776	233	6	signifies	signifie	NOUN
ijtc-1776	233	7	reductions	reduction	NOUN
ijtc-1776	233	8	in	in	ADP
ijtc-1776	233	9	operating	operate	VERB
ijtc-1776	233	10	expenses	expense	NOUN
ijtc-1776	233	11	such	such	ADJ
ijtc-1776	233	12	as	as	ADP
ijtc-1776	233	13	advertising	advertising	NOUN
ijtc-1776	233	14	and	and	CCONJ
ijtc-1776	233	15	research	research	NOUN
ijtc-1776	233	16	.	.	PUNCT
ijtc-1776	234	1	among	among	ADP
ijtc-1776	234	2	the	the	DET
ijtc-1776	234	3	control	control	NOUN
ijtc-1776	234	4	variables	variable	NOUN
ijtc-1776	234	5	,	,	PUNCT
ijtc-1776	234	6	firms	firm	NOUN
ijtc-1776	234	7	exhibit	exhibit	VERB
ijtc-1776	234	8	an	an	DET
ijtc-1776	234	9	average	average	ADJ
ijtc-1776	234	10	leverage	leverage	NOUN
ijtc-1776	234	11	ratio	ratio	NOUN
ijtc-1776	234	12	of	of	ADP
ijtc-1776	234	13	49	49	NUM
ijtc-1776	234	14	%	%	NOUN
ijtc-1776	234	15	,	,	PUNCT
ijtc-1776	234	16	indicating	indicate	VERB
ijtc-1776	234	17	that	that	SCONJ
ijtc-1776	234	18	nearly	nearly	ADV
ijtc-1776	234	19	half	half	NOUN
ijtc-1776	234	20	of	of	ADP
ijtc-1776	234	21	total	total	ADJ
ijtc-1776	234	22	assets	asset	NOUN
ijtc-1776	234	23	are	be	AUX
ijtc-1776	234	24	financed	finance	VERB
ijtc-1776	234	25	by	by	ADP
ijtc-1776	234	26	debt	debt	NOUN
ijtc-1776	234	27	,	,	PUNCT
ijtc-1776	234	28	with	with	ADP
ijtc-1776	234	29	a	a	DET
ijtc-1776	234	30	return	return	NOUN
ijtc-1776	234	31	on	on	ADP
ijtc-1776	234	32	assets	asset	NOUN
ijtc-1776	234	33	(	(	PUNCT
ijtc-1776	234	34	roa	roa	NOUN
ijtc-1776	234	35	)	)	PUNCT
ijtc-1776	234	36	of	of	ADP
ijtc-1776	234	37	4	4	NUM
ijtc-1776	234	38	%	%	NOUN
ijtc-1776	234	39	,	,	PUNCT
ijtc-1776	234	40	reflecting	reflect	VERB
ijtc-1776	234	41	efficient	efficient	ADJ
ijtc-1776	234	42	asset	asset	NOUN
ijtc-1776	234	43	utilization	utilization	NOUN
ijtc-1776	234	44	to	to	PART
ijtc-1776	234	45	generate	generate	VERB
ijtc-1776	234	46	profits	profit	NOUN
ijtc-1776	234	47	.	.	PUNCT
ijtc-1776	235	1	the	the	DET
ijtc-1776	235	2	growth	growth	NOUN
ijtc-1776	235	3	variable	variable	NOUN
ijtc-1776	235	4	,	,	PUNCT
ijtc-1776	235	5	at	at	ADP
ijtc-1776	235	6	3.07	3.07	NUM
ijtc-1776	235	7	%	%	NOUN
ijtc-1776	235	8	,	,	PUNCT
ijtc-1776	235	9	reflects	reflect	VERB
ijtc-1776	235	10	strong	strong	ADJ
ijtc-1776	235	11	market	market	NOUN
ijtc-1776	235	12	confidence	confidence	NOUN
ijtc-1776	235	13	in	in	ADP
ijtc-1776	235	14	these	these	DET
ijtc-1776	235	15	companies	company	NOUN
ijtc-1776	235	16	,	,	PUNCT
ijtc-1776	235	17	with	with	ADP
ijtc-1776	235	18	market	market	NOUN
ijtc-1776	235	19	prices	price	NOUN
ijtc-1776	235	20	reaching	reach	VERB
ijtc-1776	235	21	approximately	approximately	ADV
ijtc-1776	235	22	three	three	NUM
ijtc-1776	235	23	times	time	NOUN
ijtc-1776	235	24	their	their	PRON
ijtc-1776	235	25	book	book	NOUN
ijtc-1776	235	26	equity	equity	NOUN
ijtc-1776	235	27	value	value	NOUN
ijtc-1776	235	28	.	.	PUNCT
ijtc-1776	236	1	regarding	regard	VERB
ijtc-1776	236	2	the	the	DET
ijtc-1776	236	3	independent	independent	ADJ
ijtc-1776	236	4	variables	variable	NOUN
ijtc-1776	236	5	,	,	PUNCT
ijtc-1776	236	6	it	it	PRON
ijtc-1776	236	7	was	be	AUX
ijtc-1776	236	8	found	find	VERB
ijtc-1776	236	9	that	that	SCONJ
ijtc-1776	236	10	52	52	NUM
ijtc-1776	236	11	%	%	NOUN
ijtc-1776	236	12	of	of	ADP
ijtc-1776	236	13	board	board	NOUN
ijtc-1776	236	14	members	member	NOUN
ijtc-1776	236	15	have	have	VERB
ijtc-1776	236	16	political	political	ADJ
ijtc-1776	236	17	connections	connection	NOUN
ijtc-1776	236	18	(	(	PUNCT
ijtc-1776	236	19	polcon	polcon	NOUN
ijtc-1776	236	20	)	)	PUNCT
ijtc-1776	236	21	,	,	PUNCT
ijtc-1776	236	22	indicating	indicate	VERB
ijtc-1776	236	23	significant	significant	ADJ
ijtc-1776	236	24	political	political	ADJ
ijtc-1776	236	25	influence	influence	NOUN
ijtc-1776	236	26	within	within	ADP
ijtc-1776	236	27	the	the	DET
ijtc-1776	236	28	corporate	corporate	ADJ
ijtc-1776	236	29	decisionmaking	decisionmake	VERB
ijtc-1776	236	30	structure	structure	NOUN
ijtc-1776	236	31	.	.	PUNCT
ijtc-1776	237	1	in	in	ADP
ijtc-1776	237	2	terms	term	NOUN
ijtc-1776	237	3	of	of	ADP
ijtc-1776	237	4	audit	audit	NOUN
ijtc-1776	237	5	quality	quality	NOUN
ijtc-1776	237	6	,	,	PUNCT
ijtc-1776	237	7	36	36	NUM
ijtc-1776	237	8	%	%	NOUN
ijtc-1776	237	9	of	of	ADP
ijtc-1776	237	10	the	the	DET
ijtc-1776	237	11	total	total	ADJ
ijtc-1776	237	12	110	110	NUM
ijtc-1776	237	13	sampled	sample	VERB
ijtc-1776	237	14	companies	company	NOUN
ijtc-1776	237	15	(	(	PUNCT
ijtc-1776	237	16	40	40	NUM
ijtc-1776	237	17	firms	firm	NOUN
ijtc-1776	237	18	)	)	PUNCT
ijtc-1776	237	19	were	be	AUX
ijtc-1776	237	20	audited	audit	VERB
ijtc-1776	237	21	by	by	ADP
ijtc-1776	237	22	big	big	ADJ
ijtc-1776	237	23	four	four	NUM
ijtc-1776	237	24	public	public	ADJ
ijtc-1776	237	25	accounting	accounting	NOUN
ijtc-1776	237	26	firms	firm	NOUN
ijtc-1776	237	27	,	,	PUNCT
ijtc-1776	237	28	while	while	SCONJ
ijtc-1776	237	29	the	the	DET
ijtc-1776	237	30	remainder	remainder	NOUN
ijtc-1776	237	31	employed	employ	VERB
ijtc-1776	237	32	non	non	ADJ
ijtc-1776	237	33	-	-	ADJ
ijtc-1776	237	34	big	big	ADJ
ijtc-1776	237	35	four	four	NUM
ijtc-1776	237	36	auditors	auditor	NOUN
ijtc-1776	237	37	.	.	PUNCT
ijtc-1776	238	1	these	these	DET
ijtc-1776	238	2	findings	finding	NOUN
ijtc-1776	238	3	comprehensively	comprehensively	ADV
ijtc-1776	238	4	illustrate	illustrate	VERB
ijtc-1776	238	5	how	how	SCONJ
ijtc-1776	238	6	earnings	earning	NOUN
ijtc-1776	238	7	management	management	NOUN
ijtc-1776	238	8	practices	practice	NOUN
ijtc-1776	238	9	,	,	PUNCT
ijtc-1776	238	10	financial	financial	ADJ
ijtc-1776	238	11	conditions	condition	NOUN
ijtc-1776	238	12	,	,	PUNCT
ijtc-1776	238	13	and	and	CCONJ
ijtc-1776	238	14	external	external	ADJ
ijtc-1776	238	15	factors	factor	NOUN
ijtc-1776	238	16	interact	interact	VERB
ijtc-1776	238	17	within	within	ADP
ijtc-1776	238	18	the	the	DET
ijtc-1776	238	19	sample	sample	NOUN
ijtc-1776	238	20	of	of	ADP
ijtc-1776	238	21	companies	company	NOUN
ijtc-1776	238	22	studied	study	VERB
ijtc-1776	238	23	.	.	PUNCT
ijtc-1776	239	1	table	table	NOUN
ijtc-1776	239	2	7	7	NUM
ijtc-1776	239	3	real	real	ADJ
ijtc-1776	239	4	earnings	earning	NOUN
ijtc-1776	239	5	management	management	NOUN
ijtc-1776	239	6	is	be	AUX
ijtc-1776	239	7	greater	great	ADJ
ijtc-1776	239	8	in	in	ADP
ijtc-1776	239	9	firms	firm	NOUN
ijtc-1776	239	10	with	with	ADP
ijtc-1776	239	11	political	political	ADJ
ijtc-1776	239	12	connections	connection	NOUN
ijtc-1776	239	13	abn_cfo	abn_cfo	ADP
ijtc-1776	239	14	koefisie	koefisie	NOUN
ijtc-1776	239	15	n	n	PRON
ijtc-1776	239	16	t	t	PROPN
ijtc-1776	239	17	(	(	PUNCT
ijtc-1776	239	18	sig	sig	NOUN
ijtc-1776	239	19	)	)	PUNCT
ijtc-1776	239	20	abn_prod	abn_prod	NOUN
ijtc-1776	239	21	koefisi	koefisi	VERB
ijtc-1776	239	22	en	en	ADP
ijtc-1776	239	23	t	t	PROPN
ijtc-1776	239	24	(	(	PUNCT
ijtc-1776	239	25	sig	sig	NOUN
ijtc-1776	239	26	)	)	PUNCT
ijtc-1776	239	27	abn_diexp	abn_diexp	PROPN
ijtc-1776	239	28	koefisie	koefisie	NOUN
ijtc-1776	239	29	n	n	PROPN
ijtc-1776	239	30	t	t	PROPN
ijtc-1776	239	31	(	(	PUNCT
ijtc-1776	239	32	sig	sig	NOUN
ijtc-1776	239	33	)	)	PUNCT
ijtc-1776	239	34	(	(	PUNCT
ijtc-1776	239	35	constant	constant	ADJ
ijtc-1776	239	36	)	)	PUNCT
ijtc-1776	239	37	0,061	0,061	NUM
ijtc-1776	239	38	7,163	7,163	NUM
ijtc-1776	239	39	(	(	PUNCT
ijtc-1776	239	40	0,000	0,000	NUM
ijtc-1776	239	41	)	)	PUNCT
ijtc-1776	239	42	(	(	PUNCT
ijtc-1776	239	43	constant	constant	ADJ
ijtc-1776	239	44	)	)	PUNCT
ijtc-1776	239	45	0,322	0,322	NUM
ijtc-1776	239	46	10,517	10,517	NUM
ijtc-1776	239	47	(	(	PUNCT
ijtc-1776	239	48	0,000	0,000	NUM
ijtc-1776	239	49	)	)	PUNCT
ijtc-1776	239	50	(	(	PUNCT
ijtc-1776	239	51	constant	constant	ADJ
ijtc-1776	239	52	)	)	PUNCT
ijtc-1776	239	53	0,057	0,057	NUM
ijtc-1776	239	54	8,675	8,675	NUM
ijtc-1776	239	55	(	(	PUNCT
ijtc-1776	239	56	0,000	0,000	NUM
ijtc-1776	239	57	)	)	PUNCT
ijtc-1776	239	58	polcon	polcon	NOUN
ijtc-1776	239	59	0,014	0,014	NUM
ijtc-1776	239	60	2,261	2,261	NUM
ijtc-1776	239	61	(	(	PUNCT
ijtc-1776	239	62	0,024	0,024	NUM
ijtc-1776	239	63	)	)	PUNCT
ijtc-1776	239	64	polcon	polcon	NOUN
ijtc-1776	239	65	-0,035	-0,035	PROPN
ijtc-1776	239	66	-1,527	-1,527	PROPN
ijtc-1776	239	67	(	(	PUNCT
ijtc-1776	239	68	0,128	0,128	NUM
ijtc-1776	239	69	)	)	PUNCT
ijtc-1776	239	70	polcon	polcon	NOUN
ijtc-1776	239	71	0,013	0,013	NUM
ijtc-1776	239	72	2,561	2,561	NUM
ijtc-1776	239	73	(	(	PUNCT
ijtc-1776	239	74	0,011	0,011	NUM
ijtc-1776	239	75	)	)	PUNCT
ijtc-1776	240	1	http://www.ilomata.org/index.php/ijtc	http://www.ilomata.org/index.php/ijtc	NOUN
ijtc-1776	240	2	political	political	ADJ
ijtc-1776	240	3	connections	connection	NOUN
ijtc-1776	240	4	and	and	CCONJ
ijtc-1776	240	5	real	real	ADJ
ijtc-1776	240	6	earnings	earning	NOUN
ijtc-1776	240	7	management	management	NOUN
ijtc-1776	240	8	:	:	PUNCT
ijtc-1776	240	9	the	the	DET
ijtc-1776	240	10	moderating	moderate	VERB
ijtc-1776	240	11	role	role	NOUN
ijtc-1776	240	12	of	of	ADP
ijtc-1776	240	13	family	family	NOUN
ijtc-1776	240	14	ownership	ownership	NOUN
ijtc-1776	240	15	and	and	CCONJ
ijtc-1776	240	16	audit	audit	NOUN
ijtc-1776	240	17	quality	quality	NOUN
ijtc-1776	240	18	in	in	ADP
ijtc-1776	240	19	indonesian	indonesian	ADJ
ijtc-1776	240	20	manufacturing	manufacturing	NOUN
ijtc-1776	240	21	firms	firm	NOUN
ijtc-1776	240	22	maeza	maeza	ADV
ijtc-1776	240	23	and	and	CCONJ
ijtc-1776	240	24	suranta	suranta	VERB
ijtc-1776	240	25	103|	103|	NUM
ijtc-1776	240	26	ilomata	ilomata	NOUN
ijtc-1776	240	27	internasional	internasional	ADJ
ijtc-1776	240	28	journal	journal	NOUN
ijtc-1776	240	29	of	of	ADP
ijtc-1776	240	30	tax	tax	PROPN
ijtc-1776	240	31	&	&	CCONJ
ijtc-1776	240	32	accounting	accounting	PROPN
ijtc-1776	241	1	http://www.ilomata.org/index.php/ijtc	http://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1776	242	1	abn_cfo	abn_cfo	PROPN
ijtc-1776	242	2	koefisie	koefisie	NOUN
ijtc-1776	242	3	n	n	PRON
ijtc-1776	242	4	t	t	PROPN
ijtc-1776	242	5	(	(	PUNCT
ijtc-1776	242	6	sig	sig	NOUN
ijtc-1776	242	7	)	)	PUNCT
ijtc-1776	242	8	abn_prod	abn_prod	NOUN
ijtc-1776	242	9	koefisi	koefisi	VERB
ijtc-1776	242	10	en	en	ADP
ijtc-1776	242	11	t	t	PROPN
ijtc-1776	242	12	(	(	PUNCT
ijtc-1776	242	13	sig	sig	NOUN
ijtc-1776	242	14	)	)	PUNCT
ijtc-1776	242	15	abn_diexp	abn_diexp	PROPN
ijtc-1776	242	16	koefisie	koefisie	NOUN
ijtc-1776	242	17	n	n	PROPN
ijtc-1776	242	18	t	t	PROPN
ijtc-1776	242	19	(	(	PUNCT
ijtc-1776	242	20	sig	sig	NOUN
ijtc-1776	242	21	)	)	PUNCT
ijtc-1776	242	22	lev	lev	NOUN
ijtc-1776	242	23	-0,026	-0,026	PROPN
ijtc-1776	242	24	-2,203	-2,203	PROPN
ijtc-1776	242	25	(	(	PUNCT
ijtc-1776	242	26	0,028	0,028	NOUN
ijtc-1776	242	27	)	)	PUNCT
ijtc-1776	242	28	lev	lev	NOUN
ijtc-1776	242	29	-0,058	-0,058	PROPN
ijtc-1776	242	30	-1,353	-1,353	PROPN
ijtc-1776	242	31	(	(	PUNCT
ijtc-1776	242	32	0,177	0,177	NUM
ijtc-1776	242	33	)	)	PUNCT
ijtc-1776	242	34	lev	lev	NOUN
ijtc-1776	242	35	-0,014	-0,014	NOUN
ijtc-1776	242	36	-1,576	-1,576	PROPN
ijtc-1776	242	37	(	(	PUNCT
ijtc-1776	242	38	0,116	0,116	NUM
ijtc-1776	242	39	)	)	PUNCT
ijtc-1776	242	40	roa	roa	PROPN
ijtc-1776	242	41	0,183	0,183	NUM
ijtc-1776	242	42	5,480	5,480	NUM
ijtc-1776	242	43	(	(	PUNCT
ijtc-1776	242	44	0,000	0,000	NUM
ijtc-1776	242	45	)	)	PUNCT
ijtc-1776	242	46	roa	roa	NOUN
ijtc-1776	242	47	0,096	0,096	NUM
ijtc-1776	242	48	0,791	0,791	NUM
ijtc-1776	242	49	(	(	PUNCT
ijtc-1776	242	50	0,429	0,429	NUM
ijtc-1776	242	51	)	)	PUNCT
ijtc-1776	242	52	roa	roa	NOUN
ijtc-1776	242	53	0,011	0,011	NUM
ijtc-1776	242	54	0,416	0,416	NUM
ijtc-1776	242	55	(	(	PUNCT
ijtc-1776	242	56	0,677	0,677	NUM
ijtc-1776	242	57	)	)	PUNCT
ijtc-1776	242	58	gorwth	gorwth	NOUN
ijtc-1776	242	59	0,002	0,002	NUM
ijtc-1776	242	60	2,172	2,172	NUM
ijtc-1776	242	61	(	(	PUNCT
ijtc-1776	242	62	0,031	0,031	NUM
ijtc-1776	242	63	)	)	PUNCT
ijtc-1776	242	64	gorwth	gorwth	NOUN
ijtc-1776	242	65	-0,004	-0,004	PROPN
ijtc-1776	242	66	-1,544	-1,544	PROPN
ijtc-1776	242	67	(	(	PUNCT
ijtc-1776	242	68	0,123	0,123	NUM
ijtc-1776	242	69	)	)	PUNCT
ijtc-1776	242	70	gorwth	gorwth	NOUN
ijtc-1776	242	71	0,001	0,001	NUM
ijtc-1776	242	72	2,005	2,005	NUM
ijtc-1776	242	73	(	(	PUNCT
ijtc-1776	242	74	0,046	0,046	NUM
ijtc-1776	242	75	)	)	PUNCT
ijtc-1776	242	76	r	r	NOUN
ijtc-1776	242	77	square	square	NOUN
ijtc-1776	242	78	0,147	0,147	NUM
ijtc-1776	242	79	r	r	NOUN
ijtc-1776	242	80	square	square	NOUN
ijtc-1776	242	81	0,032	0,032	NUM
ijtc-1776	242	82	r	r	NOUN
ijtc-1776	242	83	square	square	NOUN
ijtc-1776	242	84	0,044	0,044	NUM
ijtc-1776	242	85	adjusted	adjust	VERB
ijtc-1776	242	86	r	r	NOUN
ijtc-1776	242	87	square	square	NOUN
ijtc-1776	242	88	0,136	0,136	NUM
ijtc-1776	242	89	adjusted	adjust	VERB
ijtc-1776	242	90	r	r	NOUN
ijtc-1776	242	91	square	square	NOUN
ijtc-1776	242	92	0,020	0,020	NUM
ijtc-1776	242	93	adjusted	adjust	VERB
ijtc-1776	242	94	r	r	NOUN
ijtc-1776	242	95	square	square	NOUN
ijtc-1776	242	96	0,032	0,032	NUM
ijtc-1776	243	1	f	f	NOUN
ijtc-1776	243	2	13,954	13,954	NUM
ijtc-1776	243	3	f	f	PROPN
ijtc-1776	243	4	2,643	2,643	NUM
ijtc-1776	243	5	f	f	SYM
ijtc-1776	243	6	3,723	3,723	NUM
ijtc-1776	243	7	sig	sig	NOUN
ijtc-1776	243	8	.	.	PUNCT
ijtc-1776	243	9	0,000	0,000	NUM
ijtc-1776	244	1	sig	sig	X
ijtc-1776	244	2	.	.	PUNCT
ijtc-1776	244	3	0,034	0,034	PROPN
ijtc-1776	245	1	sig	sig	NOUN
ijtc-1776	245	2	.	.	PUNCT
ijtc-1776	246	1	0,006	0,006	NUM
ijtc-1776	246	2	source	source	NOUN
ijtc-1776	246	3	:	:	PUNCT
ijtc-1776	246	4	secondary	secondary	ADJ
ijtc-1776	246	5	data	datum	NOUN
ijtc-1776	246	6	processed	process	VERB
ijtc-1776	246	7	,	,	PUNCT
ijtc-1776	246	8	2025	2025	NUM
ijtc-1776	246	9	the	the	DET
ijtc-1776	246	10	results	result	NOUN
ijtc-1776	246	11	of	of	ADP
ijtc-1776	246	12	the	the	DET
ijtc-1776	246	13	first	first	ADJ
ijtc-1776	246	14	hypothesis	hypothesis	NOUN
ijtc-1776	246	15	test	test	NOUN
ijtc-1776	246	16	indicate	indicate	VERB
ijtc-1776	246	17	that	that	SCONJ
ijtc-1776	246	18	companies	company	NOUN
ijtc-1776	246	19	with	with	ADP
ijtc-1776	246	20	political	political	ADJ
ijtc-1776	246	21	connections	connection	NOUN
ijtc-1776	246	22	tend	tend	VERB
ijtc-1776	246	23	to	to	PART
ijtc-1776	246	24	engage	engage	VERB
ijtc-1776	246	25	in	in	ADP
ijtc-1776	246	26	real	real	ADJ
ijtc-1776	246	27	earnings	earning	NOUN
ijtc-1776	246	28	management	management	NOUN
ijtc-1776	246	29	more	more	ADV
ijtc-1776	246	30	aggressively	aggressively	ADV
ijtc-1776	246	31	than	than	ADP
ijtc-1776	246	32	those	those	PRON
ijtc-1776	246	33	without	without	ADP
ijtc-1776	246	34	such	such	ADJ
ijtc-1776	246	35	connections	connection	NOUN
ijtc-1776	246	36	.	.	PUNCT
ijtc-1776	247	1	specifically	specifically	ADV
ijtc-1776	247	2	,	,	PUNCT
ijtc-1776	247	3	the	the	DET
ijtc-1776	247	4	political	political	ADJ
ijtc-1776	247	5	connection	connection	NOUN
ijtc-1776	247	6	variable	variable	NOUN
ijtc-1776	247	7	(	(	PUNCT
ijtc-1776	247	8	polcon	polcon	NOUN
ijtc-1776	247	9	)	)	PUNCT
ijtc-1776	247	10	has	have	VERB
ijtc-1776	247	11	a	a	DET
ijtc-1776	247	12	significant	significant	ADJ
ijtc-1776	247	13	impact	impact	NOUN
ijtc-1776	247	14	on	on	ADP
ijtc-1776	247	15	two	two	NUM
ijtc-1776	247	16	of	of	ADP
ijtc-1776	247	17	the	the	DET
ijtc-1776	247	18	three	three	NUM
ijtc-1776	247	19	real	real	ADJ
ijtc-1776	247	20	earnings	earning	NOUN
ijtc-1776	247	21	management	management	NOUN
ijtc-1776	247	22	components	component	NOUN
ijtc-1776	247	23	tested	test	VERB
ijtc-1776	247	24	.	.	PUNCT
ijtc-1776	248	1	for	for	ADP
ijtc-1776	248	2	abnormal	abnormal	ADJ
ijtc-1776	248	3	cash	cash	NOUN
ijtc-1776	248	4	flow	flow	NOUN
ijtc-1776	248	5	from	from	ADP
ijtc-1776	248	6	operations	operation	NOUN
ijtc-1776	248	7	(	(	PUNCT
ijtc-1776	248	8	abn_cfo	abn_cfo	PROPN
ijtc-1776	248	9	)	)	PUNCT
ijtc-1776	248	10	,	,	PUNCT
ijtc-1776	248	11	the	the	DET
ijtc-1776	248	12	polcon	polcon	ADJ
ijtc-1776	248	13	coefficient	coefficient	NOUN
ijtc-1776	248	14	is	be	AUX
ijtc-1776	248	15	0.014	0.014	NUM
ijtc-1776	248	16	with	with	ADP
ijtc-1776	248	17	a	a	DET
ijtc-1776	248	18	significance	significance	NOUN
ijtc-1776	248	19	level	level	NOUN
ijtc-1776	248	20	of	of	ADP
ijtc-1776	248	21	0.024	0.024	NUM
ijtc-1776	248	22	(	(	PUNCT
ijtc-1776	248	23	p<0.05	p<0.05	NOUN
ijtc-1776	248	24	)	)	PUNCT
ijtc-1776	248	25	,	,	PUNCT
ijtc-1776	248	26	indicating	indicate	VERB
ijtc-1776	248	27	that	that	SCONJ
ijtc-1776	248	28	political	political	ADJ
ijtc-1776	248	29	connections	connection	NOUN
ijtc-1776	248	30	positively	positively	ADV
ijtc-1776	248	31	and	and	CCONJ
ijtc-1776	248	32	significantly	significantly	ADV
ijtc-1776	248	33	influence	influence	VERB
ijtc-1776	248	34	abnormal	abnormal	ADJ
ijtc-1776	248	35	operating	operate	VERB
ijtc-1776	248	36	cash	cash	NOUN
ijtc-1776	248	37	flows	flow	NOUN
ijtc-1776	248	38	.	.	PUNCT
ijtc-1776	249	1	this	this	PRON
ijtc-1776	249	2	suggests	suggest	VERB
ijtc-1776	249	3	that	that	SCONJ
ijtc-1776	249	4	politically	politically	ADV
ijtc-1776	249	5	connected	connected	ADJ
ijtc-1776	249	6	firms	firm	NOUN
ijtc-1776	249	7	are	be	AUX
ijtc-1776	249	8	more	more	ADV
ijtc-1776	249	9	likely	likely	ADJ
ijtc-1776	249	10	to	to	PART
ijtc-1776	249	11	manipulate	manipulate	VERB
ijtc-1776	249	12	operating	operate	VERB
ijtc-1776	249	13	cash	cash	NOUN
ijtc-1776	249	14	flows	flow	NOUN
ijtc-1776	249	15	,	,	PUNCT
ijtc-1776	249	16	for	for	ADP
ijtc-1776	249	17	example	example	NOUN
ijtc-1776	249	18	,	,	PUNCT
ijtc-1776	249	19	by	by	ADP
ijtc-1776	249	20	accelerating	accelerate	VERB
ijtc-1776	249	21	or	or	CCONJ
ijtc-1776	249	22	delaying	delay	VERB
ijtc-1776	249	23	the	the	DET
ijtc-1776	249	24	recognition	recognition	NOUN
ijtc-1776	249	25	of	of	ADP
ijtc-1776	249	26	revenues	revenue	NOUN
ijtc-1776	249	27	and	and	CCONJ
ijtc-1776	249	28	expenses	expense	NOUN
ijtc-1776	249	29	to	to	PART
ijtc-1776	249	30	meet	meet	VERB
ijtc-1776	249	31	certain	certain	ADJ
ijtc-1776	249	32	earnings	earning	NOUN
ijtc-1776	249	33	targets	target	NOUN
ijtc-1776	249	34	.	.	PUNCT
ijtc-1776	250	1	similarly	similarly	ADV
ijtc-1776	250	2	,	,	PUNCT
ijtc-1776	250	3	for	for	ADP
ijtc-1776	250	4	abnormal	abnormal	ADJ
ijtc-1776	250	5	discretionary	discretionary	ADJ
ijtc-1776	250	6	expenses	expense	NOUN
ijtc-1776	250	7	(	(	PUNCT
ijtc-1776	250	8	abn_diexp	abn_diexp	NOUN
ijtc-1776	250	9	)	)	PUNCT
ijtc-1776	250	10	,	,	PUNCT
ijtc-1776	250	11	the	the	DET
ijtc-1776	250	12	polcon	polcon	ADJ
ijtc-1776	250	13	coefficient	coefficient	NOUN
ijtc-1776	250	14	is	be	AUX
ijtc-1776	250	15	0.013	0.013	NUM
ijtc-1776	250	16	with	with	ADP
ijtc-1776	250	17	a	a	DET
ijtc-1776	250	18	significance	significance	NOUN
ijtc-1776	250	19	level	level	NOUN
ijtc-1776	250	20	of	of	ADP
ijtc-1776	250	21	0.011	0.011	NUM
ijtc-1776	250	22	(	(	PUNCT
ijtc-1776	250	23	p<0.05	p<0.05	PROPN
ijtc-1776	250	24	)	)	PUNCT
ijtc-1776	250	25	,	,	PUNCT
ijtc-1776	250	26	showing	show	VERB
ijtc-1776	250	27	that	that	SCONJ
ijtc-1776	250	28	politically	politically	ADV
ijtc-1776	250	29	connected	connected	ADJ
ijtc-1776	250	30	firms	firm	NOUN
ijtc-1776	250	31	also	also	ADV
ijtc-1776	250	32	tend	tend	VERB
ijtc-1776	250	33	to	to	PART
ijtc-1776	250	34	manage	manage	VERB
ijtc-1776	250	35	earnings	earning	NOUN
ijtc-1776	250	36	through	through	ADP
ijtc-1776	250	37	discretionary	discretionary	ADJ
ijtc-1776	250	38	expenses	expense	NOUN
ijtc-1776	250	39	,	,	PUNCT
ijtc-1776	250	40	such	such	ADJ
ijtc-1776	250	41	as	as	ADP
ijtc-1776	250	42	reducing	reduce	VERB
ijtc-1776	250	43	research	research	NOUN
ijtc-1776	250	44	and	and	CCONJ
ijtc-1776	250	45	development	development	NOUN
ijtc-1776	250	46	(	(	PUNCT
ijtc-1776	250	47	r&d	r&d	NOUN
ijtc-1776	250	48	)	)	PUNCT
ijtc-1776	250	49	or	or	CCONJ
ijtc-1776	250	50	marketing	marketing	NOUN
ijtc-1776	250	51	budgets	budget	NOUN
ijtc-1776	250	52	to	to	PART
ijtc-1776	250	53	boost	boost	VERB
ijtc-1776	250	54	short	short	ADJ
ijtc-1776	250	55	-	-	PUNCT
ijtc-1776	250	56	term	term	NOUN
ijtc-1776	250	57	profits	profit	NOUN
ijtc-1776	250	58	.	.	PUNCT
ijtc-1776	251	1	however	however	ADV
ijtc-1776	251	2	,	,	PUNCT
ijtc-1776	251	3	for	for	ADP
ijtc-1776	251	4	the	the	DET
ijtc-1776	251	5	abnormal	abnormal	ADJ
ijtc-1776	251	6	production	production	NOUN
ijtc-1776	251	7	costs	cost	NOUN
ijtc-1776	251	8	(	(	PUNCT
ijtc-1776	251	9	abn_prod	abn_prod	NOUN
ijtc-1776	251	10	)	)	PUNCT
ijtc-1776	251	11	component	component	NOUN
ijtc-1776	251	12	,	,	PUNCT
ijtc-1776	251	13	political	political	ADJ
ijtc-1776	251	14	connections	connection	NOUN
ijtc-1776	251	15	do	do	AUX
ijtc-1776	251	16	not	not	PART
ijtc-1776	251	17	have	have	VERB
ijtc-1776	251	18	a	a	DET
ijtc-1776	251	19	significant	significant	ADJ
ijtc-1776	251	20	effect	effect	NOUN
ijtc-1776	251	21	(	(	PUNCT
ijtc-1776	251	22	coefficient	coefficient	NOUN
ijtc-1776	251	23	=	=	SYM
ijtc-1776	251	24	-0.035	-0.035	NOUN
ijtc-1776	251	25	,	,	PUNCT
ijtc-1776	251	26	significance	significance	NOUN
ijtc-1776	251	27	=	=	PUNCT
ijtc-1776	251	28	0.128	0.128	NUM
ijtc-1776	251	29	)	)	PUNCT
ijtc-1776	251	30	.	.	PUNCT
ijtc-1776	252	1	this	this	PRON
ijtc-1776	252	2	may	may	AUX
ijtc-1776	252	3	be	be	AUX
ijtc-1776	252	4	because	because	SCONJ
ijtc-1776	252	5	production	production	NOUN
ijtc-1776	252	6	cost	cost	NOUN
ijtc-1776	252	7	manipulation	manipulation	NOUN
ijtc-1776	252	8	is	be	AUX
ijtc-1776	252	9	more	more	ADV
ijtc-1776	252	10	easily	easily	ADV
ijtc-1776	252	11	detected	detect	VERB
ijtc-1776	252	12	by	by	ADP
ijtc-1776	252	13	regulators	regulator	NOUN
ijtc-1776	252	14	or	or	CCONJ
ijtc-1776	252	15	auditors	auditor	NOUN
ijtc-1776	252	16	,	,	PUNCT
ijtc-1776	252	17	leading	lead	VERB
ijtc-1776	252	18	politically	politically	ADV
ijtc-1776	252	19	connected	connect	VERB
ijtc-1776	252	20	firms	firm	NOUN
ijtc-1776	252	21	to	to	PART
ijtc-1776	252	22	prefer	prefer	VERB
ijtc-1776	252	23	more	more	ADV
ijtc-1776	252	24	concealed	conceal	VERB
ijtc-1776	252	25	earnings	earning	NOUN
ijtc-1776	252	26	management	management	NOUN
ijtc-1776	252	27	methods	method	NOUN
ijtc-1776	252	28	such	such	ADJ
ijtc-1776	252	29	as	as	ADP
ijtc-1776	252	30	cash	cash	NOUN
ijtc-1776	252	31	flow	flow	NOUN
ijtc-1776	252	32	or	or	CCONJ
ijtc-1776	252	33	discretionary	discretionary	ADJ
ijtc-1776	252	34	expense	expense	NOUN
ijtc-1776	252	35	manipulation	manipulation	NOUN
ijtc-1776	252	36	.	.	PUNCT
ijtc-1776	253	1	these	these	DET
ijtc-1776	253	2	findings	finding	NOUN
ijtc-1776	253	3	support	support	VERB
ijtc-1776	253	4	the	the	DET
ijtc-1776	253	5	theory	theory	NOUN
ijtc-1776	253	6	that	that	SCONJ
ijtc-1776	253	7	political	political	ADJ
ijtc-1776	253	8	connections	connection	NOUN
ijtc-1776	253	9	not	not	PART
ijtc-1776	253	10	only	only	ADV
ijtc-1776	253	11	provide	provide	VERB
ijtc-1776	253	12	business	business	NOUN
ijtc-1776	253	13	advantages	advantage	NOUN
ijtc-1776	253	14	but	but	CCONJ
ijtc-1776	253	15	also	also	ADV
ijtc-1776	253	16	encourage	encourage	VERB
ijtc-1776	253	17	more	more	ADV
ijtc-1776	253	18	aggressive	aggressive	ADJ
ijtc-1776	253	19	real	real	ADJ
ijtc-1776	253	20	earnings	earning	NOUN
ijtc-1776	253	21	management	management	NOUN
ijtc-1776	253	22	practices	practice	NOUN
ijtc-1776	253	23	,	,	PUNCT
ijtc-1776	253	24	particularly	particularly	ADV
ijtc-1776	253	25	through	through	ADP
ijtc-1776	253	26	cash	cash	NOUN
ijtc-1776	253	27	flow	flow	NOUN
ijtc-1776	253	28	and	and	CCONJ
ijtc-1776	253	29	discretionary	discretionary	ADJ
ijtc-1776	253	30	expense	expense	NOUN
ijtc-1776	253	31	manipulation	manipulation	NOUN
ijtc-1776	253	32	.	.	PUNCT
ijtc-1776	254	1	the	the	DET
ijtc-1776	254	2	results	result	NOUN
ijtc-1776	254	3	align	align	VERB
ijtc-1776	254	4	with	with	ADP
ijtc-1776	254	5	prior	prior	ADJ
ijtc-1776	254	6	research	research	NOUN
ijtc-1776	254	7	showing	show	VERB
ijtc-1776	254	8	that	that	SCONJ
ijtc-1776	254	9	politically	politically	ADV
ijtc-1776	254	10	connected	connect	VERB
ijtc-1776	254	11	firms	firm	NOUN
ijtc-1776	254	12	tend	tend	VERB
ijtc-1776	254	13	to	to	PART
ijtc-1776	254	14	be	be	AUX
ijtc-1776	254	15	more	more	ADV
ijtc-1776	254	16	opportunistic	opportunistic	ADJ
ijtc-1776	254	17	in	in	ADP
ijtc-1776	254	18	financial	financial	ADJ
ijtc-1776	254	19	reporting	reporting	NOUN
ijtc-1776	254	20	.	.	PUNCT
ijtc-1776	255	1	http://www.ilomata.org/index.php/ijtc	http://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1776	255	2	political	political	ADJ
ijtc-1776	255	3	connections	connection	NOUN
ijtc-1776	255	4	and	and	CCONJ
ijtc-1776	255	5	real	real	ADJ
ijtc-1776	255	6	earnings	earning	NOUN
ijtc-1776	255	7	management	management	NOUN
ijtc-1776	255	8	:	:	PUNCT
ijtc-1776	255	9	the	the	DET
ijtc-1776	255	10	moderating	moderate	VERB
ijtc-1776	255	11	role	role	NOUN
ijtc-1776	255	12	of	of	ADP
ijtc-1776	255	13	family	family	NOUN
ijtc-1776	255	14	ownership	ownership	NOUN
ijtc-1776	255	15	and	and	CCONJ
ijtc-1776	255	16	audit	audit	NOUN
ijtc-1776	255	17	quality	quality	NOUN
ijtc-1776	255	18	in	in	ADP
ijtc-1776	255	19	indonesian	indonesian	ADJ
ijtc-1776	255	20	manufacturing	manufacturing	NOUN
ijtc-1776	255	21	firms	firm	NOUN
ijtc-1776	255	22	maeza	maeza	ADV
ijtc-1776	255	23	and	and	CCONJ
ijtc-1776	255	24	suranta	suranta	VERB
ijtc-1776	255	25	104|	104|	NUM
ijtc-1776	255	26	ilomata	ilomata	NOUN
ijtc-1776	255	27	internasional	internasional	ADJ
ijtc-1776	255	28	journal	journal	NOUN
ijtc-1776	255	29	of	of	ADP
ijtc-1776	255	30	tax	tax	PROPN
ijtc-1776	255	31	&	&	CCONJ
ijtc-1776	255	32	accounting	accounting	PROPN
ijtc-1776	255	33	http://www.ilomata.org/index.php/ijtc	http://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1776	255	34	table	table	NOUN
ijtc-1776	255	35	8	8	NUM
ijtc-1776	255	36	family	family	NOUN
ijtc-1776	255	37	ownership	ownership	NOUN
ijtc-1776	255	38	moderates	moderate	VERB
ijtc-1776	255	39	the	the	DET
ijtc-1776	255	40	effect	effect	NOUN
ijtc-1776	255	41	of	of	ADP
ijtc-1776	255	42	political	political	ADJ
ijtc-1776	255	43	connections	connection	NOUN
ijtc-1776	255	44	on	on	ADP
ijtc-1776	255	45	real	real	ADJ
ijtc-1776	255	46	earnings	earning	NOUN
ijtc-1776	255	47	management	management	NOUN
ijtc-1776	255	48	abn_cfo	abn_cfo	PROPN
ijtc-1776	255	49	koefisien	koefisien	PROPN
ijtc-1776	255	50	t	t	PROPN
ijtc-1776	255	51	(	(	PUNCT
ijtc-1776	255	52	sig	sig	NOUN
ijtc-1776	255	53	)	)	PUNCT
ijtc-1776	255	54	abn_prod	abn_prod	NOUN
ijtc-1776	255	55	koefisien	koefisien	PROPN
ijtc-1776	255	56	t	t	PROPN
ijtc-1776	255	57	(	(	PUNCT
ijtc-1776	255	58	sig	sig	NOUN
ijtc-1776	255	59	)	)	PUNCT
ijtc-1776	255	60	abn_diexp	abn_diexp	PROPN
ijtc-1776	255	61	koefisien	koefisien	PROPN
ijtc-1776	255	62	t	t	PROPN
ijtc-1776	255	63	(	(	PUNCT
ijtc-1776	255	64	sig	sig	NOUN
ijtc-1776	255	65	)	)	PUNCT
ijtc-1776	255	66	(	(	PUNCT
ijtc-1776	255	67	constant	constant	ADJ
ijtc-1776	255	68	)	)	PUNCT
ijtc-1776	255	69	0,056	0,056	NUM
ijtc-1776	255	70	6,520	6,520	NUM
ijtc-1776	255	71	(	(	PUNCT
ijtc-1776	255	72	0,000	0,000	NUM
ijtc-1776	255	73	)	)	PUNCT
ijtc-1776	255	74	(	(	PUNCT
ijtc-1776	255	75	constant	constant	ADJ
ijtc-1776	255	76	)	)	PUNCT
ijtc-1776	255	77	0,285	0,285	NUM
ijtc-1776	255	78	11,327	11,327	NUM
ijtc-1776	255	79	(	(	PUNCT
ijtc-1776	255	80	0,000	0,000	NUM
ijtc-1776	255	81	)	)	PUNCT
ijtc-1776	255	82	(	(	PUNCT
ijtc-1776	255	83	constant	constant	ADJ
ijtc-1776	255	84	)	)	PUNCT
ijtc-1776	255	85	0,054	0,054	NUM
ijtc-1776	256	1	9,246	9,246	NUM
ijtc-1776	256	2	(	(	PUNCT
ijtc-1776	256	3	0,000	0,000	NUM
ijtc-1776	256	4	)	)	PUNCT
ijtc-1776	256	5	polcon	polcon	NOUN
ijtc-1776	256	6	0,010	0,010	NUM
ijtc-1776	256	7	1,543	1,543	NUM
ijtc-1776	256	8	(	(	PUNCT
ijtc-1776	256	9	0,124	0,124	NUM
ijtc-1776	256	10	)	)	PUNCT
ijtc-1776	256	11	polcon	polcon	NOUN
ijtc-1776	256	12	-0,030	-0,030	NUM
ijtc-1776	256	13	-1,628	-1,628	PROPN
ijtc-1776	257	1	(	(	PUNCT
ijtc-1776	257	2	0,105	0,105	NUM
ijtc-1776	257	3	)	)	PUNCT
ijtc-1776	257	4	polcon	polcon	NOUN
ijtc-1776	257	5	0,008	0,008	NUM
ijtc-1776	257	6	1,749	1,749	NUM
ijtc-1776	257	7	(	(	PUNCT
ijtc-1776	257	8	0,081	0,081	NUM
ijtc-1776	257	9	)	)	PUNCT
ijtc-1776	257	10	famown	famown	VERB
ijtc-1776	257	11	0,021	0,021	NUM
ijtc-1776	257	12	1,052	1,052	NUM
ijtc-1776	257	13	(	(	PUNCT
ijtc-1776	257	14	0,294	0,294	NUM
ijtc-1776	257	15	)	)	PUNCT
ijtc-1776	257	16	famown	famown	PROPN
ijtc-1776	257	17	-0,013	-0,013	NUM
ijtc-1776	257	18	-,233	-,233	PROPN
ijtc-1776	257	19	(	(	PUNCT
ijtc-1776	257	20	0,816	0,816	NUM
ijtc-1776	257	21	)	)	PUNCT
ijtc-1776	257	22	famown	famown	VERB
ijtc-1776	257	23	0,001	0,001	NUM
ijtc-1776	257	24	0,060	0,060	NUM
ijtc-1776	257	25	(	(	PUNCT
ijtc-1776	257	26	0,952	0,952	NUM
ijtc-1776	257	27	)	)	PUNCT
ijtc-1776	257	28	polconf	polconf	NOUN
ijtc-1776	257	29	amown	amown	VERB
ijtc-1776	257	30	0,031	0,031	NUM
ijtc-1776	257	31	1,536	1,536	NUM
ijtc-1776	257	32	(	(	PUNCT
ijtc-1776	257	33	0,126	0,126	NUM
ijtc-1776	257	34	)	)	PUNCT
ijtc-1776	257	35	polconfa	polconfa	NOUN
ijtc-1776	257	36	mown	mow	VERB
ijtc-1776	257	37	0,031	0,031	NUM
ijtc-1776	257	38	0,524	0,524	PROPN
ijtc-1776	257	39	(	(	PUNCT
ijtc-1776	257	40	0,601	0,601	NUM
ijtc-1776	257	41	)	)	PUNCT
ijtc-1776	257	42	polconfa	polconfa	NOUN
ijtc-1776	257	43	mown	mown	NOUN
ijtc-1776	257	44	0,033	0,033	NUM
ijtc-1776	257	45	2,370	2,370	NUM
ijtc-1776	257	46	(	(	PUNCT
ijtc-1776	257	47	0,018	0,018	NUM
ijtc-1776	257	48	)	)	PUNCT
ijtc-1776	257	49	lev	lev	PROPN
ijtc-1776	257	50	-0,024	-0,024	PROPN
ijtc-1776	257	51	-2,248	-2,248	PROPN
ijtc-1776	257	52	(	(	PUNCT
ijtc-1776	257	53	0,025	0,025	NUM
ijtc-1776	257	54	)	)	PUNCT
ijtc-1776	257	55	lev	lev	NOUN
ijtc-1776	257	56	-0,045	-0,045	NOUN
ijtc-1776	257	57	-1,420	-1,420	PROPN
ijtc-1776	257	58	(	(	PUNCT
ijtc-1776	257	59	0,157	0,157	NUM
ijtc-1776	257	60	)	)	PUNCT
ijtc-1776	257	61	lev	lev	NOUN
ijtc-1776	257	62	-0,015	-0,015	INTJ
ijtc-1776	257	63	-1,977	-1,977	INTJ
ijtc-1776	257	64	(	(	PUNCT
ijtc-1776	257	65	0,049	0,049	NUM
ijtc-1776	257	66	)	)	PUNCT
ijtc-1776	257	67	roa	roa	NOUN
ijtc-1776	257	68	0,167	0,167	NUM
ijtc-1776	258	1	5,439	5,439	NUM
ijtc-1776	258	2	(	(	PUNCT
ijtc-1776	258	3	0,000	0,000	NUM
ijtc-1776	258	4	)	)	PUNCT
ijtc-1776	258	5	roa	roa	NOUN
ijtc-1776	258	6	0,075	0,075	NUM
ijtc-1776	258	7	0,841	0,841	NUM
ijtc-1776	258	8	(	(	PUNCT
ijtc-1776	258	9	0,401	0,401	NUM
ijtc-1776	258	10	)	)	PUNCT
ijtc-1776	258	11	roa	roa	NOUN
ijtc-1776	258	12	0,016	0,016	NUM
ijtc-1776	258	13	0,760	0,760	NUM
ijtc-1776	258	14	(	(	PUNCT
ijtc-1776	258	15	0,448	0,448	NUM
ijtc-1776	258	16	)	)	PUNCT
ijtc-1776	258	17	grwth	grwth	NOUN
ijtc-1776	258	18	0,002	0,002	NUM
ijtc-1776	258	19	2,387	2,387	NUM
ijtc-1776	258	20	(	(	PUNCT
ijtc-1776	258	21	0,018	0,018	NUM
ijtc-1776	258	22	)	)	PUNCT
ijtc-1776	258	23	grwth	grwth	NOUN
ijtc-1776	258	24	-0,004	-0,004	PROPN
ijtc-1776	258	25	-1,769	-1,769	PROPN
ijtc-1776	258	26	(	(	PUNCT
ijtc-1776	258	27	0,078	0,078	NUM
ijtc-1776	258	28	)	)	PUNCT
ijtc-1776	258	29	grwth	grwth	NOUN
ijtc-1776	258	30	0,001	0,001	NUM
ijtc-1776	258	31	2,174	2,174	NUM
ijtc-1776	258	32	(	(	PUNCT
ijtc-1776	258	33	0,030	0,030	NUM
ijtc-1776	258	34	)	)	PUNCT
ijtc-1776	258	35	r	r	NOUN
ijtc-1776	258	36	square	square	NOUN
ijtc-1776	258	37	0,168	0,168	NUM
ijtc-1776	258	38	r	r	NOUN
ijtc-1776	258	39	square	square	NOUN
ijtc-1776	258	40	0,038	0,038	NUM
ijtc-1776	258	41	r	r	NOUN
ijtc-1776	258	42	square	square	NOUN
ijtc-1776	258	43	0,083	0,083	NUM
ijtc-1776	258	44	adjusted	adjust	VERB
ijtc-1776	258	45	r	r	NOUN
ijtc-1776	258	46	square	square	NOUN
ijtc-1776	258	47	0,152	0,152	NUM
ijtc-1776	258	48	adjusted	adjust	VERB
ijtc-1776	258	49	r	r	NOUN
ijtc-1776	258	50	square	square	NOUN
ijtc-1776	258	51	0,019	0,019	NUM
ijtc-1776	258	52	adjusted	adjust	VERB
ijtc-1776	258	53	r	r	NOUN
ijtc-1776	258	54	square	square	NOUN
ijtc-1776	258	55	0,066	0,066	NUM
ijtc-1776	259	1	f	f	NOUN
ijtc-1776	259	2	10,676	10,676	NUM
ijtc-1776	259	3	f	f	PROPN
ijtc-1776	259	4	2,036	2,036	NUM
ijtc-1776	259	5	f	f	PROPN
ijtc-1776	259	6	4,828	4,828	NUM
ijtc-1776	259	7	sig	sig	NOUN
ijtc-1776	259	8	.	.	PUNCT
ijtc-1776	259	9	0,000	0,000	NUM
ijtc-1776	259	10	sig	sig	X
ijtc-1776	259	11	.	.	PUNCT
ijtc-1776	260	1	0,061	0,061	NUM
ijtc-1776	260	2	sig	sig	PROPN
ijtc-1776	260	3	.	.	PUNCT
ijtc-1776	260	4	0,000	0,000	NUM
ijtc-1776	260	5	source	source	NOUN
ijtc-1776	260	6	:	:	PUNCT
ijtc-1776	260	7	secondary	secondary	ADJ
ijtc-1776	260	8	data	datum	NOUN
ijtc-1776	260	9	processed	process	VERB
ijtc-1776	260	10	,	,	PUNCT
ijtc-1776	260	11	2025	2025	NUM
ijtc-1776	260	12	the	the	DET
ijtc-1776	260	13	results	result	NOUN
ijtc-1776	260	14	of	of	ADP
ijtc-1776	260	15	the	the	DET
ijtc-1776	260	16	second	second	ADJ
ijtc-1776	260	17	hypothesis	hypothesis	NOUN
ijtc-1776	260	18	test	test	NOUN
ijtc-1776	260	19	reveal	reveal	VERB
ijtc-1776	260	20	that	that	SCONJ
ijtc-1776	260	21	family	family	NOUN
ijtc-1776	260	22	ownership	ownership	NOUN
ijtc-1776	260	23	(	(	PUNCT
ijtc-1776	260	24	famown	famown	PROPN
ijtc-1776	260	25	)	)	PUNCT
ijtc-1776	260	26	serves	serve	VERB
ijtc-1776	260	27	as	as	ADP
ijtc-1776	260	28	a	a	DET
ijtc-1776	260	29	significant	significant	ADJ
ijtc-1776	260	30	moderating	moderate	VERB
ijtc-1776	260	31	variable	variable	NOUN
ijtc-1776	260	32	in	in	ADP
ijtc-1776	260	33	the	the	DET
ijtc-1776	260	34	relationship	relationship	NOUN
ijtc-1776	260	35	between	between	ADP
ijtc-1776	260	36	political	political	ADJ
ijtc-1776	260	37	connections	connection	NOUN
ijtc-1776	260	38	(	(	PUNCT
ijtc-1776	260	39	polcon	polcon	NOUN
ijtc-1776	260	40	)	)	PUNCT
ijtc-1776	260	41	and	and	CCONJ
ijtc-1776	260	42	real	real	ADJ
ijtc-1776	260	43	earnings	earning	NOUN
ijtc-1776	260	44	management	management	NOUN
ijtc-1776	260	45	.	.	PUNCT
ijtc-1776	261	1	the	the	DET
ijtc-1776	261	2	findings	finding	NOUN
ijtc-1776	261	3	indicate	indicate	VERB
ijtc-1776	261	4	that	that	SCONJ
ijtc-1776	261	5	when	when	SCONJ
ijtc-1776	261	6	a	a	DET
ijtc-1776	261	7	company	company	NOUN
ijtc-1776	261	8	is	be	AUX
ijtc-1776	261	9	family	family	NOUN
ijtc-1776	261	10	-	-	PUNCT
ijtc-1776	261	11	owned	own	VERB
ijtc-1776	261	12	,	,	PUNCT
ijtc-1776	261	13	the	the	DET
ijtc-1776	261	14	influence	influence	NOUN
ijtc-1776	261	15	of	of	ADP
ijtc-1776	261	16	political	political	ADJ
ijtc-1776	261	17	connections	connection	NOUN
ijtc-1776	261	18	on	on	ADP
ijtc-1776	261	19	earnings	earning	NOUN
ijtc-1776	261	20	management	management	NOUN
ijtc-1776	261	21	practices	practice	NOUN
ijtc-1776	261	22	becomes	become	VERB
ijtc-1776	261	23	stronger	strong	ADJ
ijtc-1776	261	24	.	.	PUNCT
ijtc-1776	262	1	this	this	PRON
ijtc-1776	262	2	is	be	AUX
ijtc-1776	262	3	evidenced	evidence	VERB
ijtc-1776	262	4	by	by	ADP
ijtc-1776	262	5	the	the	DET
ijtc-1776	262	6	positive	positive	ADJ
ijtc-1776	262	7	and	and	CCONJ
ijtc-1776	262	8	significant	significant	ADJ
ijtc-1776	262	9	interaction	interaction	NOUN
ijtc-1776	262	10	coefficient	coefficient	NOUN
ijtc-1776	262	11	of	of	ADP
ijtc-1776	262	12	polconfamown	polconfamown	NOUN
ijtc-1776	262	13	on	on	ADP
ijtc-1776	262	14	the	the	DET
ijtc-1776	262	15	abnormal	abnormal	ADJ
ijtc-1776	262	16	discretionary	discretionary	ADJ
ijtc-1776	262	17	expenses	expense	NOUN
ijtc-1776	262	18	(	(	PUNCT
ijtc-1776	262	19	abn_diexp	abn_diexp	NOUN
ijtc-1776	262	20	)	)	PUNCT
ijtc-1776	262	21	component	component	NOUN
ijtc-1776	262	22	,	,	PUNCT
ijtc-1776	262	23	with	with	ADP
ijtc-1776	262	24	a	a	DET
ijtc-1776	262	25	value	value	NOUN
ijtc-1776	262	26	of	of	ADP
ijtc-1776	262	27	0.033	0.033	NUM
ijtc-1776	262	28	(	(	PUNCT
ijtc-1776	262	29	significance	significance	NOUN
ijtc-1776	262	30	=	=	SYM
ijtc-1776	262	31	0.018	0.018	NUM
ijtc-1776	262	32	)	)	PUNCT
ijtc-1776	262	33	,	,	PUNCT
ijtc-1776	262	34	and	and	CCONJ
ijtc-1776	262	35	on	on	ADP
ijtc-1776	262	36	abnormal	abnormal	ADJ
ijtc-1776	262	37	cash	cash	NOUN
ijtc-1776	262	38	flow	flow	NOUN
ijtc-1776	262	39	from	from	ADP
ijtc-1776	262	40	operations	operation	NOUN
ijtc-1776	262	41	(	(	PUNCT
ijtc-1776	262	42	abn_cfo	abn_cfo	PROPN
ijtc-1776	262	43	)	)	PUNCT
ijtc-1776	262	44	,	,	PUNCT
ijtc-1776	262	45	with	with	ADP
ijtc-1776	262	46	a	a	DET
ijtc-1776	262	47	value	value	NOUN
ijtc-1776	262	48	of	of	ADP
ijtc-1776	262	49	0.031	0.031	NUM
ijtc-1776	262	50	(	(	PUNCT
ijtc-1776	262	51	significance	significance	NOUN
ijtc-1776	262	52	=	=	PUNCT
ijtc-1776	262	53	0.126	0.126	NUM
ijtc-1776	262	54	)	)	PUNCT
ijtc-1776	262	55	.	.	PUNCT
ijtc-1776	263	1	family	family	NOUN
ijtc-1776	263	2	ownership	ownership	NOUN
ijtc-1776	263	3	tends	tend	VERB
ijtc-1776	263	4	to	to	PART
ijtc-1776	263	5	create	create	VERB
ijtc-1776	263	6	a	a	DET
ijtc-1776	263	7	high	high	ADJ
ijtc-1776	263	8	concentration	concentration	NOUN
ijtc-1776	263	9	of	of	ADP
ijtc-1776	263	10	power	power	NOUN
ijtc-1776	263	11	,	,	PUNCT
ijtc-1776	263	12	where	where	SCONJ
ijtc-1776	263	13	key	key	ADJ
ijtc-1776	263	14	decision	decision	NOUN
ijtc-1776	263	15	-	-	PUNCT
ijtc-1776	263	16	makers	maker	NOUN
ijtc-1776	263	17	(	(	PUNCT
ijtc-1776	263	18	usually	usually	ADV
ijtc-1776	263	19	family	family	NOUN
ijtc-1776	263	20	members	member	NOUN
ijtc-1776	263	21	)	)	PUNCT
ijtc-1776	263	22	exert	exert	VERB
ijtc-1776	263	23	dominant	dominant	ADJ
ijtc-1776	263	24	control	control	NOUN
ijtc-1776	263	25	over	over	ADP
ijtc-1776	263	26	corporate	corporate	ADJ
ijtc-1776	263	27	policies	policy	NOUN
ijtc-1776	263	28	.	.	PUNCT
ijtc-1776	264	1	when	when	SCONJ
ijtc-1776	264	2	such	such	ADJ
ijtc-1776	264	3	firms	firm	NOUN
ijtc-1776	264	4	also	also	ADV
ijtc-1776	264	5	have	have	VERB
ijtc-1776	264	6	political	political	ADJ
ijtc-1776	264	7	connections	connection	NOUN
ijtc-1776	264	8	,	,	PUNCT
ijtc-1776	264	9	the	the	DET
ijtc-1776	264	10	owning	own	VERB
ijtc-1776	264	11	family	family	NOUN
ijtc-1776	264	12	can	can	AUX
ijtc-1776	264	13	leverage	leverage	VERB
ijtc-1776	264	14	political	political	ADJ
ijtc-1776	264	15	networks	network	NOUN
ijtc-1776	264	16	to	to	PART
ijtc-1776	264	17	gain	gain	VERB
ijtc-1776	264	18	personal	personal	ADJ
ijtc-1776	264	19	benefits	benefit	NOUN
ijtc-1776	264	20	or	or	CCONJ
ijtc-1776	264	21	reduce	reduce	VERB
ijtc-1776	264	22	regulatory	regulatory	ADJ
ijtc-1776	264	23	pressures	pressure	NOUN
ijtc-1776	264	24	,	,	PUNCT
ijtc-1776	264	25	including	include	VERB
ijtc-1776	264	26	in	in	ADP
ijtc-1776	264	27	financial	financial	ADJ
ijtc-1776	264	28	reporting	reporting	NOUN
ijtc-1776	264	29	.	.	PUNCT
ijtc-1776	265	1	for	for	ADP
ijtc-1776	265	2	instance	instance	NOUN
ijtc-1776	265	3	,	,	PUNCT
ijtc-1776	265	4	they	they	PRON
ijtc-1776	265	5	may	may	AUX
ijtc-1776	265	6	use	use	VERB
ijtc-1776	265	7	political	political	ADJ
ijtc-1776	265	8	ties	tie	NOUN
ijtc-1776	265	9	to	to	PART
ijtc-1776	265	10	avoid	avoid	VERB
ijtc-1776	265	11	stringent	stringent	ADJ
ijtc-1776	265	12	oversight	oversight	NOUN
ijtc-1776	265	13	of	of	ADP
ijtc-1776	265	14	discretionary	discretionary	ADJ
ijtc-1776	265	15	expenses	expense	NOUN
ijtc-1776	265	16	(	(	PUNCT
ijtc-1776	265	17	abn_diexp	abn_diexp	NOUN
ijtc-1776	265	18	)	)	PUNCT
ijtc-1776	265	19	or	or	CCONJ
ijtc-1776	265	20	manipulate	manipulate	VERB
ijtc-1776	265	21	cash	cash	NOUN
ijtc-1776	265	22	flows	flow	NOUN
ijtc-1776	265	23	(	(	PUNCT
ijtc-1776	265	24	abn_cfo	abn_cfo	PROPN
ijtc-1776	265	25	)	)	PUNCT
ijtc-1776	265	26	to	to	PART
ijtc-1776	265	27	present	present	VERB
ijtc-1776	265	28	higher	high	ADJ
ijtc-1776	265	29	earnings	earning	NOUN
ijtc-1776	265	30	.	.	PUNCT
ijtc-1776	266	1	family	family	NOUN
ijtc-1776	266	2	firms	firm	NOUN
ijtc-1776	266	3	often	often	ADV
ijtc-1776	266	4	place	place	VERB
ijtc-1776	266	5	great	great	ADJ
ijtc-1776	266	6	emphasis	emphasis	NOUN
ijtc-1776	266	7	on	on	ADP
ijtc-1776	266	8	reputation	reputation	NOUN
ijtc-1776	266	9	and	and	CCONJ
ijtc-1776	266	10	long	long	ADJ
ijtc-1776	266	11	-	-	PUNCT
ijtc-1776	266	12	term	term	NOUN
ijtc-1776	266	13	business	business	NOUN
ijtc-1776	266	14	sustainability	sustainability	NOUN
ijtc-1776	266	15	.	.	PUNCT
ijtc-1776	267	1	however	however	ADV
ijtc-1776	267	2	,	,	PUNCT
ijtc-1776	267	3	under	under	ADP
ijtc-1776	267	4	pressure	pressure	NOUN
ijtc-1776	267	5	to	to	PART
ijtc-1776	267	6	meet	meet	VERB
ijtc-1776	267	7	market	market	NOUN
ijtc-1776	267	8	expectations	expectation	NOUN
ijtc-1776	267	9	or	or	CCONJ
ijtc-1776	267	10	avoid	avoid	VERB
ijtc-1776	267	11	regulatory	regulatory	ADJ
ijtc-1776	267	12	violations	violation	NOUN
ijtc-1776	267	13	,	,	PUNCT
ijtc-1776	267	14	family	family	NOUN
ijtc-1776	267	15	ownership	ownership	NOUN
ijtc-1776	267	16	may	may	AUX
ijtc-1776	267	17	actually	actually	ADV
ijtc-1776	267	18	encourage	encourage	VERB
ijtc-1776	267	19	more	more	ADV
ijtc-1776	267	20	aggressive	aggressive	ADJ
ijtc-1776	267	21	earnings	earning	NOUN
ijtc-1776	267	22	management	management	NOUN
ijtc-1776	267	23	practices	practice	NOUN
ijtc-1776	267	24	if	if	SCONJ
ijtc-1776	267	25	political	political	ADJ
ijtc-1776	267	26	access	access	NOUN
ijtc-1776	267	27	is	be	AUX
ijtc-1776	267	28	available	available	ADJ
ijtc-1776	267	29	.	.	PUNCT
ijtc-1776	268	1	political	political	ADJ
ijtc-1776	268	2	connections	connection	NOUN
ijtc-1776	268	3	provide	provide	VERB
ijtc-1776	268	4	a	a	DET
ijtc-1776	268	5	“	"	PUNCT
ijtc-1776	268	6	shortcut	shortcut	NOUN
ijtc-1776	268	7	”	"	PUNCT
ijtc-1776	268	8	to	to	PART
ijtc-1776	268	9	influence	influence	VERB
ijtc-1776	268	10	policies	policy	NOUN
ijtc-1776	268	11	or	or	CCONJ
ijtc-1776	268	12	secure	secure	VERB
ijtc-1776	268	13	preferential	preferential	ADJ
ijtc-1776	268	14	treatment	treatment	NOUN
ijtc-1776	268	15	,	,	PUNCT
ijtc-1776	268	16	making	make	VERB
ijtc-1776	268	17	family	family	NOUN
ijtc-1776	268	18	owners	owner	NOUN
ijtc-1776	268	19	feel	feel	VERB
ijtc-1776	268	20	more	more	ADV
ijtc-1776	268	21	secure	secure	ADJ
ijtc-1776	268	22	in	in	ADP
ijtc-1776	268	23	engaging	engage	VERB
ijtc-1776	268	24	in	in	ADP
ijtc-1776	268	25	earnings	earning	NOUN
ijtc-1776	268	26	manipulation	manipulation	NOUN
ijtc-1776	268	27	.	.	PUNCT
ijtc-1776	269	1	http://www.ilomata.org/index.php/ijtc	http://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1776	269	2	political	political	ADJ
ijtc-1776	269	3	connections	connection	NOUN
ijtc-1776	269	4	and	and	CCONJ
ijtc-1776	269	5	real	real	ADJ
ijtc-1776	269	6	earnings	earning	NOUN
ijtc-1776	269	7	management	management	NOUN
ijtc-1776	269	8	:	:	PUNCT
ijtc-1776	269	9	the	the	DET
ijtc-1776	269	10	moderating	moderate	VERB
ijtc-1776	269	11	role	role	NOUN
ijtc-1776	269	12	of	of	ADP
ijtc-1776	269	13	family	family	NOUN
ijtc-1776	269	14	ownership	ownership	NOUN
ijtc-1776	269	15	and	and	CCONJ
ijtc-1776	269	16	audit	audit	NOUN
ijtc-1776	269	17	quality	quality	NOUN
ijtc-1776	269	18	in	in	ADP
ijtc-1776	269	19	indonesian	indonesian	ADJ
ijtc-1776	269	20	manufacturing	manufacturing	NOUN
ijtc-1776	269	21	firms	firm	NOUN
ijtc-1776	269	22	maeza	maeza	ADV
ijtc-1776	269	23	and	and	CCONJ
ijtc-1776	269	24	suranta	suranta	VERB
ijtc-1776	269	25	105|	105|	NUM
ijtc-1776	269	26	ilomata	ilomata	NOUN
ijtc-1776	269	27	internasional	internasional	ADJ
ijtc-1776	269	28	journal	journal	NOUN
ijtc-1776	269	29	of	of	ADP
ijtc-1776	269	30	tax	tax	PROPN
ijtc-1776	269	31	&	&	CCONJ
ijtc-1776	269	32	accounting	accounting	PROPN
ijtc-1776	270	1	http://www.ilomata.org/index.php/ijtc	http://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1776	270	2	although	although	SCONJ
ijtc-1776	270	3	family	family	NOUN
ijtc-1776	270	4	ownership	ownership	NOUN
ijtc-1776	270	5	’s	’s	PART
ijtc-1776	270	6	moderating	moderate	VERB
ijtc-1776	270	7	effect	effect	NOUN
ijtc-1776	270	8	is	be	AUX
ijtc-1776	270	9	significant	significant	ADJ
ijtc-1776	270	10	for	for	ADP
ijtc-1776	270	11	abn_cfo	abn_cfo	PROPN
ijtc-1776	270	12	and	and	CCONJ
ijtc-1776	270	13	abn_diexp	abn_diexp	NOUN
ijtc-1776	270	14	,	,	PUNCT
ijtc-1776	270	15	it	it	PRON
ijtc-1776	270	16	is	be	AUX
ijtc-1776	270	17	not	not	PART
ijtc-1776	270	18	significant	significant	ADJ
ijtc-1776	270	19	for	for	ADP
ijtc-1776	270	20	abnormal	abnormal	ADJ
ijtc-1776	270	21	production	production	NOUN
ijtc-1776	270	22	costs	cost	NOUN
ijtc-1776	270	23	(	(	PUNCT
ijtc-1776	270	24	abn_prod	abn_prod	NOUN
ijtc-1776	270	25	)	)	PUNCT
ijtc-1776	270	26	.	.	PUNCT
ijtc-1776	271	1	this	this	PRON
ijtc-1776	271	2	is	be	AUX
ijtc-1776	271	3	likely	likely	ADJ
ijtc-1776	271	4	because	because	SCONJ
ijtc-1776	271	5	production	production	NOUN
ijtc-1776	271	6	cost	cost	NOUN
ijtc-1776	271	7	manipulation	manipulation	NOUN
ijtc-1776	271	8	is	be	AUX
ijtc-1776	271	9	more	more	ADV
ijtc-1776	271	10	easily	easily	ADV
ijtc-1776	271	11	detected	detect	VERB
ijtc-1776	271	12	by	by	ADP
ijtc-1776	271	13	auditors	auditor	NOUN
ijtc-1776	271	14	or	or	CCONJ
ijtc-1776	271	15	regulators	regulator	NOUN
ijtc-1776	271	16	compared	compare	VERB
ijtc-1776	271	17	to	to	ADP
ijtc-1776	271	18	discretionary	discretionary	ADJ
ijtc-1776	271	19	expenses	expense	NOUN
ijtc-1776	271	20	or	or	CCONJ
ijtc-1776	271	21	cash	cash	NOUN
ijtc-1776	271	22	flows	flow	NOUN
ijtc-1776	271	23	.	.	PUNCT
ijtc-1776	272	1	moreover	moreover	ADV
ijtc-1776	272	2	,	,	PUNCT
ijtc-1776	272	3	abnormal	abnormal	ADJ
ijtc-1776	272	4	production	production	NOUN
ijtc-1776	272	5	often	often	ADV
ijtc-1776	272	6	involves	involve	VERB
ijtc-1776	272	7	complex	complex	ADJ
ijtc-1776	272	8	and	and	CCONJ
ijtc-1776	272	9	high	high	ADJ
ijtc-1776	272	10	-	-	PUNCT
ijtc-1776	272	11	risk	risk	NOUN
ijtc-1776	272	12	operational	operational	ADJ
ijtc-1776	272	13	decisions	decision	NOUN
ijtc-1776	272	14	,	,	PUNCT
ijtc-1776	272	15	leading	lead	VERB
ijtc-1776	272	16	family	family	NOUN
ijtc-1776	272	17	owners	owner	NOUN
ijtc-1776	272	18	to	to	PART
ijtc-1776	272	19	exercise	exercise	VERB
ijtc-1776	272	20	greater	great	ADJ
ijtc-1776	272	21	caution	caution	NOUN
ijtc-1776	272	22	in	in	ADP
ijtc-1776	272	23	using	use	VERB
ijtc-1776	272	24	it	it	PRON
ijtc-1776	272	25	as	as	ADP
ijtc-1776	272	26	a	a	DET
ijtc-1776	272	27	tool	tool	NOUN
ijtc-1776	272	28	for	for	ADP
ijtc-1776	272	29	earnings	earning	NOUN
ijtc-1776	272	30	management	management	NOUN
ijtc-1776	272	31	.	.	PUNCT
ijtc-1776	273	1	table	table	NOUN
ijtc-1776	273	2	9	9	NUM
ijtc-1776	273	3	audit	audit	NOUN
ijtc-1776	273	4	quality	quality	NOUN
ijtc-1776	273	5	moderates	moderate	NOUN
ijtc-1776	273	6	the	the	DET
ijtc-1776	273	7	effect	effect	NOUN
ijtc-1776	273	8	of	of	ADP
ijtc-1776	273	9	political	political	ADJ
ijtc-1776	273	10	connections	connection	NOUN
ijtc-1776	273	11	on	on	ADP
ijtc-1776	273	12	real	real	ADJ
ijtc-1776	273	13	earnings	earning	NOUN
ijtc-1776	273	14	management	management	NOUN
ijtc-1776	273	15	abn_cfo	abn_cfo	PROPN
ijtc-1776	273	16	koefisien	koefisien	PROPN
ijtc-1776	273	17	t	t	PROPN
ijtc-1776	273	18	(	(	PUNCT
ijtc-1776	273	19	sig	sig	NOUN
ijtc-1776	273	20	)	)	PUNCT
ijtc-1776	273	21	abn_prod	abn_prod	NOUN
ijtc-1776	273	22	koefisien	koefisien	PROPN
ijtc-1776	273	23	t	t	PROPN
ijtc-1776	273	24	(	(	PUNCT
ijtc-1776	273	25	sig	sig	NOUN
ijtc-1776	273	26	)	)	PUNCT
ijtc-1776	273	27	abn_diex	abn_diex	NOUN
ijtc-1776	274	1	p	p	NOUN
ijtc-1776	274	2	koefisien	koefisien	PROPN
ijtc-1776	274	3	t	t	PROPN
ijtc-1776	274	4	(	(	PUNCT
ijtc-1776	274	5	sig	sig	NOUN
ijtc-1776	274	6	)	)	PUNCT
ijtc-1776	274	7	(	(	PUNCT
ijtc-1776	274	8	constant	constant	ADJ
ijtc-1776	274	9	)	)	PUNCT
ijtc-1776	274	10	0,061	0,061	NUM
ijtc-1776	274	11	6,375	6,375	NUM
ijtc-1776	274	12	(	(	PUNCT
ijtc-1776	274	13	0,000	0,000	NUM
ijtc-1776	274	14	)	)	PUNCT
ijtc-1776	274	15	(	(	PUNCT
ijtc-1776	274	16	constant	constant	ADJ
ijtc-1776	274	17	)	)	PUNCT
ijtc-1776	274	18	0,317	0,317	NUM
ijtc-1776	274	19	9,403	9,403	NUM
ijtc-1776	274	20	(	(	PUNCT
ijtc-1776	274	21	0,000	0,000	NUM
ijtc-1776	274	22	)	)	PUNCT
ijtc-1776	274	23	(	(	PUNCT
ijtc-1776	274	24	constant	constant	ADJ
ijtc-1776	274	25	)	)	PUNCT
ijtc-1776	274	26	0,047	0,047	NUM
ijtc-1776	274	27	8,667	8,667	NUM
ijtc-1776	274	28	(	(	PUNCT
ijtc-1776	274	29	0,000	0,000	NUM
ijtc-1776	274	30	)	)	PUNCT
ijtc-1776	274	31	polcon	polcon	NOUN
ijtc-1776	275	1	-0,001	-0,001	X
ijtc-1776	275	2	-0,110	-0,110	PROPN
ijtc-1776	275	3	(	(	PUNCT
ijtc-1776	275	4	0,912	0,912	NUM
ijtc-1776	275	5	)	)	PUNCT
ijtc-1776	275	6	polcon	polcon	NOUN
ijtc-1776	275	7	-0,086	-0,086	PROPN
ijtc-1776	275	8	-2,859	-2,859	PROPN
ijtc-1776	275	9	(	(	PUNCT
ijtc-1776	275	10	0,005	0,005	NUM
ijtc-1776	275	11	)	)	PUNCT
ijtc-1776	275	12	polcon	polcon	NOUN
ijtc-1776	275	13	0,009	0,009	NUM
ijtc-1776	275	14	1,875	1,875	NUM
ijtc-1776	275	15	(	(	PUNCT
ijtc-1776	275	16	0,062	0,062	NUM
ijtc-1776	275	17	)	)	PUNCT
ijtc-1776	275	18	big4	big4	NOUN
ijtc-1776	275	19	0,007	0,007	NUM
ijtc-1776	275	20	0,503	0,503	NUM
ijtc-1776	275	21	(	(	PUNCT
ijtc-1776	275	22	0,616	0,616	NUM
ijtc-1776	275	23	)	)	PUNCT
ijtc-1776	275	24	big4	big4	PROPN
ijtc-1776	275	25	-0,002	-0,002	NOUN
ijtc-1776	275	26	-,041	-,041	PROPN
ijtc-1776	275	27	(	(	PUNCT
ijtc-1776	275	28	0,967	0,967	NUM
ijtc-1776	275	29	)	)	PUNCT
ijtc-1776	275	30	big4	big4	NOUN
ijtc-1776	275	31	-0,001	-0,001	X
ijtc-1776	275	32	-0,127	-0,127	PROPN
ijtc-1776	275	33	(	(	PUNCT
ijtc-1776	275	34	0,899	0,899	NUM
ijtc-1776	275	35	)	)	PUNCT
ijtc-1776	275	36	polconbi	polconbi	NOUN
ijtc-1776	275	37	g4	g4	NOUN
ijtc-1776	275	38	0,022	0,022	NUM
ijtc-1776	275	39	1,864	1,864	NUM
ijtc-1776	275	40	(	(	PUNCT
ijtc-1776	275	41	0,063	0,063	NUM
ijtc-1776	275	42	)	)	PUNCT
ijtc-1776	275	43	polconbi	polconbi	NOUN
ijtc-1776	275	44	g4	g4	NOUN
ijtc-1776	275	45	0,097	0,097	NUM
ijtc-1776	275	46	2,348	2,348	NUM
ijtc-1776	275	47	(	(	PUNCT
ijtc-1776	275	48	0,020	0,020	NUM
ijtc-1776	275	49	)	)	PUNCT
ijtc-1776	275	50	polconbi	polconbi	NOUN
ijtc-1776	275	51	g4	g4	NOUN
ijtc-1776	275	52	0,008	0,008	NUM
ijtc-1776	275	53	1,214	1,214	NUM
ijtc-1776	275	54	(	(	PUNCT
ijtc-1776	275	55	0,226	0,226	NUM
ijtc-1776	275	56	)	)	PUNCT
ijtc-1776	275	57	lev	lev	NOUN
ijtc-1776	275	58	-0,028	-0,028	PROPN
ijtc-1776	275	59	-2,535	-2,535	PROPN
ijtc-1776	275	60	(	(	PUNCT
ijtc-1776	275	61	0,012	0,012	NUM
ijtc-1776	275	62	)	)	PUNCT
ijtc-1776	275	63	lev	lev	NOUN
ijtc-1776	275	64	-0,066	-0,066	PROPN
ijtc-1776	275	65	-1,660	-1,660	PROPN
ijtc-1776	275	66	(	(	PUNCT
ijtc-1776	275	67	0,098	0,098	PROPN
ijtc-1776	275	68	)	)	PUNCT
ijtc-1776	275	69	lev	lev	NOUN
ijtc-1776	275	70	-0,018	-0,018	NOUN
ijtc-1776	275	71	-2,837	-2,837	PROPN
ijtc-1776	275	72	(	(	PUNCT
ijtc-1776	275	73	0,005	0,005	NUM
ijtc-1776	275	74	)	)	PUNCT
ijtc-1776	275	75	roa	roa	NOUN
ijtc-1776	275	76	0,145	0,145	NUM
ijtc-1776	275	77	4,637	4,637	NUM
ijtc-1776	275	78	(	(	PUNCT
ijtc-1776	275	79	0,000	0,000	NUM
ijtc-1776	275	80	)	)	PUNCT
ijtc-1776	275	81	roa	roa	NOUN
ijtc-1776	275	82	0,004	0,004	NUM
ijtc-1776	275	83	0,034	0,034	NUM
ijtc-1776	275	84	(	(	PUNCT
ijtc-1776	275	85	0,973	0,973	NUM
ijtc-1776	275	86	)	)	PUNCT
ijtc-1776	275	87	roa	roa	PROPN
ijtc-1776	275	88	0,011	0,011	NUM
ijtc-1776	275	89	0,637	0,637	NUM
ijtc-1776	275	90	(	(	PUNCT
ijtc-1776	275	91	0,525	0,525	NUM
ijtc-1776	275	92	)	)	PUNCT
ijtc-1776	275	93	grwth	grwth	NOUN
ijtc-1776	275	94	0,002	0,002	NUM
ijtc-1776	275	95	2,766	2,766	NUM
ijtc-1776	275	96	(	(	PUNCT
ijtc-1776	275	97	0,006	0,006	NUM
ijtc-1776	275	98	)	)	PUNCT
ijtc-1776	275	99	grwth	grwth	NOUN
ijtc-1776	275	100	-0,004	-0,004	NOUN
ijtc-1776	275	101	-1,669	-1,669	ADV
ijtc-1776	275	102	(	(	PUNCT
ijtc-1776	275	103	0,096	0,096	NUM
ijtc-1776	275	104	)	)	PUNCT
ijtc-1776	275	105	grwth	grwth	NOUN
ijtc-1776	275	106	0,001	0,001	NUM
ijtc-1776	275	107	3,422	3,422	NUM
ijtc-1776	275	108	(	(	PUNCT
ijtc-1776	275	109	0,001	0,001	NUM
ijtc-1776	275	110	)	)	PUNCT
ijtc-1776	275	111	r	r	NOUN
ijtc-1776	275	112	square	square	NOUN
ijtc-1776	275	113	0,168	0,168	NUM
ijtc-1776	275	114	r	r	NOUN
ijtc-1776	275	115	square	square	NOUN
ijtc-1776	275	116	0,049	0,049	NUM
ijtc-1776	275	117	r	r	NOUN
ijtc-1776	275	118	square	square	NOUN
ijtc-1776	275	119	0,123	0,123	NUM
ijtc-1776	275	120	adjusted	adjust	VERB
ijtc-1776	275	121	r	r	NOUN
ijtc-1776	275	122	square	square	NOUN
ijtc-1776	275	123	0,152	0,152	NUM
ijtc-1776	275	124	adjusted	adjust	VERB
ijtc-1776	275	125	r	r	NOUN
ijtc-1776	275	126	square	square	NOUN
ijtc-1776	275	127	0,031	0,031	NUM
ijtc-1776	275	128	adjusted	adjust	VERB
ijtc-1776	275	129	r	r	NOUN
ijtc-1776	275	130	square	square	NOUN
ijtc-1776	275	131	0,106	0,106	NUM
ijtc-1776	275	132	f	f	PROPN
ijtc-1776	275	133	10,707	10,707	NUM
ijtc-1776	275	134	f	f	NOUN
ijtc-1776	275	135	2,759	2,759	NUM
ijtc-1776	275	136	f	f	PROPN
ijtc-1776	275	137	7,254	7,254	NUM
ijtc-1776	275	138	sig	sig	NOUN
ijtc-1776	275	139	.	.	PUNCT
ijtc-1776	275	140	0,000	0,000	NUM
ijtc-1776	276	1	sig	sig	X
ijtc-1776	276	2	.	.	PUNCT
ijtc-1776	277	1	0,013	0,013	NUM
ijtc-1776	277	2	sig	sig	NOUN
ijtc-1776	277	3	.	.	PUNCT
ijtc-1776	277	4	0,000	0,000	NUM
ijtc-1776	277	5	source	source	NOUN
ijtc-1776	277	6	:	:	PUNCT
ijtc-1776	277	7	secondary	secondary	ADJ
ijtc-1776	277	8	data	datum	NOUN
ijtc-1776	277	9	processed	process	VERB
ijtc-1776	277	10	,	,	PUNCT
ijtc-1776	277	11	2025	2025	NUM
ijtc-1776	277	12	the	the	DET
ijtc-1776	277	13	results	result	NOUN
ijtc-1776	277	14	of	of	ADP
ijtc-1776	277	15	the	the	DET
ijtc-1776	277	16	third	third	ADJ
ijtc-1776	277	17	hypothesis	hypothesis	NOUN
ijtc-1776	277	18	test	test	NOUN
ijtc-1776	277	19	reveal	reveal	VERB
ijtc-1776	277	20	that	that	DET
ijtc-1776	277	21	audit	audit	NOUN
ijtc-1776	277	22	quality	quality	NOUN
ijtc-1776	277	23	,	,	PUNCT
ijtc-1776	277	24	measured	measure	VERB
ijtc-1776	277	25	by	by	ADP
ijtc-1776	277	26	whether	whether	SCONJ
ijtc-1776	277	27	a	a	DET
ijtc-1776	277	28	company	company	NOUN
ijtc-1776	277	29	is	be	AUX
ijtc-1776	277	30	audited	audit	VERB
ijtc-1776	277	31	by	by	ADP
ijtc-1776	277	32	a	a	DET
ijtc-1776	277	33	big	big	ADJ
ijtc-1776	277	34	four	four	NUM
ijtc-1776	277	35	public	public	ADJ
ijtc-1776	277	36	accounting	accounting	NOUN
ijtc-1776	277	37	firm	firm	NOUN
ijtc-1776	277	38	(	(	PUNCT
ijtc-1776	277	39	big4	big4	PROPN
ijtc-1776	277	40	)	)	PUNCT
ijtc-1776	277	41	,	,	PUNCT
ijtc-1776	277	42	serves	serve	VERB
ijtc-1776	277	43	as	as	ADP
ijtc-1776	277	44	a	a	DET
ijtc-1776	277	45	significant	significant	ADJ
ijtc-1776	277	46	moderating	moderate	VERB
ijtc-1776	277	47	variable	variable	NOUN
ijtc-1776	277	48	in	in	ADP
ijtc-1776	277	49	the	the	DET
ijtc-1776	277	50	relationship	relationship	NOUN
ijtc-1776	277	51	between	between	ADP
ijtc-1776	277	52	political	political	ADJ
ijtc-1776	277	53	connections	connection	NOUN
ijtc-1776	277	54	and	and	CCONJ
ijtc-1776	277	55	real	real	ADJ
ijtc-1776	277	56	earnings	earning	NOUN
ijtc-1776	277	57	management	management	NOUN
ijtc-1776	277	58	.	.	PUNCT
ijtc-1776	278	1	these	these	DET
ijtc-1776	278	2	findings	finding	NOUN
ijtc-1776	278	3	indicate	indicate	VERB
ijtc-1776	278	4	that	that	SCONJ
ijtc-1776	278	5	the	the	DET
ijtc-1776	278	6	presence	presence	NOUN
ijtc-1776	278	7	of	of	ADP
ijtc-1776	278	8	a	a	DET
ijtc-1776	278	9	high	high	ADJ
ijtc-1776	278	10	-	-	PUNCT
ijtc-1776	278	11	quality	quality	NOUN
ijtc-1776	278	12	auditor	auditor	NOUN
ijtc-1776	278	13	can	can	AUX
ijtc-1776	278	14	influence	influence	VERB
ijtc-1776	278	15	how	how	SCONJ
ijtc-1776	278	16	politically	politically	ADV
ijtc-1776	278	17	connected	connected	ADJ
ijtc-1776	278	18	firms	firm	NOUN
ijtc-1776	278	19	manipulate	manipulate	VERB
ijtc-1776	278	20	earnings	earning	NOUN
ijtc-1776	278	21	,	,	PUNCT
ijtc-1776	278	22	although	although	SCONJ
ijtc-1776	278	23	the	the	DET
ijtc-1776	278	24	effect	effect	NOUN
ijtc-1776	278	25	varies	vary	VERB
ijtc-1776	278	26	depending	depend	VERB
ijtc-1776	278	27	on	on	ADP
ijtc-1776	278	28	the	the	DET
ijtc-1776	278	29	specific	specific	ADJ
ijtc-1776	278	30	earnings	earning	NOUN
ijtc-1776	278	31	management	management	NOUN
ijtc-1776	278	32	component	component	NOUN
ijtc-1776	278	33	.	.	PUNCT
ijtc-1776	279	1	for	for	ADP
ijtc-1776	279	2	abnormal	abnormal	ADJ
ijtc-1776	279	3	production	production	NOUN
ijtc-1776	279	4	costs	cost	NOUN
ijtc-1776	279	5	(	(	PUNCT
ijtc-1776	279	6	abn_prod	abn_prod	NOUN
ijtc-1776	279	7	)	)	PUNCT
ijtc-1776	279	8	,	,	PUNCT
ijtc-1776	279	9	the	the	DET
ijtc-1776	279	10	interaction	interaction	NOUN
ijtc-1776	279	11	between	between	ADP
ijtc-1776	279	12	political	political	ADJ
ijtc-1776	279	13	connections	connection	NOUN
ijtc-1776	279	14	(	(	PUNCT
ijtc-1776	279	15	polcon	polcon	NOUN
ijtc-1776	279	16	)	)	PUNCT
ijtc-1776	279	17	and	and	CCONJ
ijtc-1776	279	18	audit	audit	NOUN
ijtc-1776	279	19	quality	quality	NOUN
ijtc-1776	279	20	(	(	PUNCT
ijtc-1776	279	21	polconbig4	polconbig4	NOUN
ijtc-1776	279	22	)	)	PUNCT
ijtc-1776	279	23	yields	yield	VERB
ijtc-1776	279	24	the	the	DET
ijtc-1776	279	25	most	most	ADV
ijtc-1776	279	26	significant	significant	ADJ
ijtc-1776	279	27	result	result	NOUN
ijtc-1776	279	28	,	,	PUNCT
ijtc-1776	279	29	with	with	ADP
ijtc-1776	279	30	a	a	DET
ijtc-1776	279	31	coefficient	coefficient	NOUN
ijtc-1776	279	32	of	of	ADP
ijtc-1776	279	33	0.097	0.097	NUM
ijtc-1776	279	34	and	and	CCONJ
ijtc-1776	279	35	a	a	DET
ijtc-1776	279	36	significance	significance	NOUN
ijtc-1776	279	37	level	level	NOUN
ijtc-1776	279	38	of	of	ADP
ijtc-1776	279	39	0.020	0.020	NUM
ijtc-1776	279	40	.	.	PUNCT
ijtc-1776	280	1	this	this	DET
ijtc-1776	280	2	positive	positive	ADJ
ijtc-1776	280	3	value	value	NOUN
ijtc-1776	280	4	suggests	suggest	VERB
ijtc-1776	280	5	that	that	SCONJ
ijtc-1776	280	6	although	although	SCONJ
ijtc-1776	280	7	political	political	ADJ
ijtc-1776	280	8	connections	connection	NOUN
ijtc-1776	280	9	tend	tend	VERB
ijtc-1776	280	10	to	to	PART
ijtc-1776	280	11	increase	increase	VERB
ijtc-1776	280	12	abnormal	abnormal	ADJ
ijtc-1776	280	13	production	production	NOUN
ijtc-1776	280	14	(	(	PUNCT
ijtc-1776	280	15	e.g.	e.g.	ADV
ijtc-1776	280	16	,	,	PUNCT
ijtc-1776	280	17	through	through	ADP
ijtc-1776	280	18	overproduction	overproduction	NOUN
ijtc-1776	280	19	to	to	PART
ijtc-1776	280	20	reduce	reduce	VERB
ijtc-1776	280	21	cost	cost	NOUN
ijtc-1776	280	22	of	of	ADP
ijtc-1776	280	23	goods	good	NOUN
ijtc-1776	280	24	sold	sell	VERB
ijtc-1776	280	25	and	and	CCONJ
ijtc-1776	280	26	inflate	inflate	VERB
ijtc-1776	280	27	earnings	earning	NOUN
ijtc-1776	280	28	)	)	PUNCT
ijtc-1776	280	29	,	,	PUNCT
ijtc-1776	280	30	the	the	DET
ijtc-1776	280	31	presence	presence	NOUN
ijtc-1776	280	32	of	of	ADP
ijtc-1776	280	33	a	a	DET
ijtc-1776	280	34	big	big	ADJ
ijtc-1776	280	35	four	four	NUM
ijtc-1776	280	36	auditor	auditor	NOUN
ijtc-1776	280	37	weakens	weaken	VERB
ijtc-1776	280	38	this	this	DET
ijtc-1776	280	39	effect	effect	NOUN
ijtc-1776	280	40	.	.	PUNCT
ijtc-1776	281	1	in	in	ADP
ijtc-1776	281	2	other	other	ADJ
ijtc-1776	281	3	words	word	NOUN
ijtc-1776	281	4	,	,	PUNCT
ijtc-1776	281	5	firms	firm	NOUN
ijtc-1776	281	6	audited	audit	VERB
ijtc-1776	281	7	by	by	ADP
ijtc-1776	281	8	big	big	ADJ
ijtc-1776	281	9	four	four	NUM
ijtc-1776	281	10	firms	firm	NOUN
ijtc-1776	281	11	find	find	VERB
ijtc-1776	281	12	it	it	PRON
ijtc-1776	281	13	more	more	ADV
ijtc-1776	281	14	difficult	difficult	ADJ
ijtc-1776	281	15	to	to	PART
ijtc-1776	281	16	manipulate	manipulate	VERB
ijtc-1776	281	17	earnings	earning	NOUN
ijtc-1776	281	18	through	through	ADP
ijtc-1776	281	19	production	production	NOUN
ijtc-1776	281	20	-	-	PUNCT
ijtc-1776	281	21	related	relate	VERB
ijtc-1776	281	22	mechanisms	mechanism	NOUN
ijtc-1776	281	23	because	because	SCONJ
ijtc-1776	281	24	these	these	DET
ijtc-1776	281	25	auditors	auditor	NOUN
ijtc-1776	281	26	possess	possess	VERB
ijtc-1776	281	27	superior	superior	ADJ
ijtc-1776	281	28	detection	detection	NOUN
ijtc-1776	281	29	capabilities	capability	NOUN
ijtc-1776	281	30	for	for	ADP
ijtc-1776	281	31	such	such	ADJ
ijtc-1776	281	32	practices	practice	NOUN
ijtc-1776	281	33	.	.	PUNCT
ijtc-1776	282	1	http://www.ilomata.org/index.php/ijtc	http://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1776	282	2	political	political	ADJ
ijtc-1776	282	3	connections	connection	NOUN
ijtc-1776	282	4	and	and	CCONJ
ijtc-1776	282	5	real	real	ADJ
ijtc-1776	282	6	earnings	earning	NOUN
ijtc-1776	282	7	management	management	NOUN
ijtc-1776	282	8	:	:	PUNCT
ijtc-1776	282	9	the	the	DET
ijtc-1776	282	10	moderating	moderate	VERB
ijtc-1776	282	11	role	role	NOUN
ijtc-1776	282	12	of	of	ADP
ijtc-1776	282	13	family	family	NOUN
ijtc-1776	282	14	ownership	ownership	NOUN
ijtc-1776	282	15	and	and	CCONJ
ijtc-1776	282	16	audit	audit	NOUN
ijtc-1776	282	17	quality	quality	NOUN
ijtc-1776	282	18	in	in	ADP
ijtc-1776	282	19	indonesian	indonesian	ADJ
ijtc-1776	282	20	manufacturing	manufacturing	NOUN
ijtc-1776	282	21	firms	firm	NOUN
ijtc-1776	282	22	maeza	maeza	ADV
ijtc-1776	282	23	and	and	CCONJ
ijtc-1776	282	24	suranta	suranta	VERB
ijtc-1776	282	25	106|	106|	NUM
ijtc-1776	282	26	ilomata	ilomata	NOUN
ijtc-1776	282	27	internasional	internasional	ADJ
ijtc-1776	282	28	journal	journal	NOUN
ijtc-1776	282	29	of	of	ADP
ijtc-1776	282	30	tax	tax	PROPN
ijtc-1776	282	31	&	&	CCONJ
ijtc-1776	282	32	accounting	accounting	PROPN
ijtc-1776	282	33	http://www.ilomata.org/index.php/ijtc	http://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1776	282	34	conversely	conversely	ADV
ijtc-1776	282	35	,	,	PUNCT
ijtc-1776	282	36	the	the	DET
ijtc-1776	282	37	moderating	moderate	VERB
ijtc-1776	282	38	effect	effect	NOUN
ijtc-1776	282	39	of	of	ADP
ijtc-1776	282	40	audit	audit	NOUN
ijtc-1776	282	41	quality	quality	NOUN
ijtc-1776	282	42	is	be	AUX
ijtc-1776	282	43	not	not	PART
ijtc-1776	282	44	significant	significant	ADJ
ijtc-1776	282	45	for	for	ADP
ijtc-1776	282	46	abnormal	abnormal	ADJ
ijtc-1776	282	47	cash	cash	NOUN
ijtc-1776	282	48	flow	flow	NOUN
ijtc-1776	282	49	from	from	ADP
ijtc-1776	282	50	operations	operation	NOUN
ijtc-1776	282	51	(	(	PUNCT
ijtc-1776	282	52	abn_cfo	abn_cfo	PROPN
ijtc-1776	282	53	)	)	PUNCT
ijtc-1776	282	54	and	and	CCONJ
ijtc-1776	282	55	abnormal	abnormal	ADJ
ijtc-1776	282	56	discretionary	discretionary	ADJ
ijtc-1776	282	57	expenses	expense	NOUN
ijtc-1776	282	58	(	(	PUNCT
ijtc-1776	282	59	abn_diexp	abn_diexp	NOUN
ijtc-1776	282	60	)	)	PUNCT
ijtc-1776	282	61	.	.	PUNCT
ijtc-1776	283	1	the	the	DET
ijtc-1776	283	2	interaction	interaction	NOUN
ijtc-1776	283	3	term	term	NOUN
ijtc-1776	283	4	polconbig4	polconbig4	NOUN
ijtc-1776	283	5	for	for	ADP
ijtc-1776	283	6	abn_cfo	abn_cfo	PROPN
ijtc-1776	283	7	has	have	VERB
ijtc-1776	283	8	a	a	DET
ijtc-1776	283	9	coefficient	coefficient	NOUN
ijtc-1776	283	10	of	of	ADP
ijtc-1776	283	11	0.022	0.022	NUM
ijtc-1776	283	12	with	with	ADP
ijtc-1776	283	13	a	a	DET
ijtc-1776	283	14	significance	significance	NOUN
ijtc-1776	283	15	level	level	NOUN
ijtc-1776	283	16	of	of	ADP
ijtc-1776	283	17	0.063	0.063	NUM
ijtc-1776	283	18	(	(	PUNCT
ijtc-1776	283	19	marginally	marginally	ADV
ijtc-1776	283	20	significant	significant	ADJ
ijtc-1776	283	21	)	)	PUNCT
ijtc-1776	283	22	,	,	PUNCT
ijtc-1776	283	23	while	while	SCONJ
ijtc-1776	283	24	for	for	ADP
ijtc-1776	283	25	abn_diexp	abn_diexp	NOUN
ijtc-1776	283	26	,	,	PUNCT
ijtc-1776	283	27	the	the	DET
ijtc-1776	283	28	coefficient	coefficient	NOUN
ijtc-1776	283	29	is	be	AUX
ijtc-1776	283	30	only	only	ADV
ijtc-1776	283	31	0.008	0.008	NUM
ijtc-1776	283	32	with	with	ADP
ijtc-1776	283	33	a	a	DET
ijtc-1776	283	34	significance	significance	NOUN
ijtc-1776	283	35	level	level	NOUN
ijtc-1776	283	36	of	of	ADP
ijtc-1776	283	37	0.226	0.226	NUM
ijtc-1776	283	38	(	(	PUNCT
ijtc-1776	283	39	not	not	PART
ijtc-1776	283	40	significant	significant	ADJ
ijtc-1776	283	41	)	)	PUNCT
ijtc-1776	283	42	.	.	PUNCT
ijtc-1776	284	1	this	this	PRON
ijtc-1776	284	2	suggests	suggest	VERB
ijtc-1776	284	3	that	that	SCONJ
ijtc-1776	284	4	:	:	PUNCT
ijtc-1776	284	5	a.	a.	PROPN
ijtc-1776	284	6	big	big	ADJ
ijtc-1776	284	7	four	four	NUM
ijtc-1776	284	8	auditors	auditor	NOUN
ijtc-1776	284	9	are	be	AUX
ijtc-1776	284	10	less	less	ADV
ijtc-1776	284	11	effective	effective	ADJ
ijtc-1776	284	12	in	in	ADP
ijtc-1776	284	13	constraining	constrain	VERB
ijtc-1776	284	14	earnings	earning	NOUN
ijtc-1776	284	15	manipulation	manipulation	NOUN
ijtc-1776	284	16	through	through	ADP
ijtc-1776	284	17	operating	operate	VERB
ijtc-1776	284	18	cash	cash	NOUN
ijtc-1776	284	19	flows	flow	NOUN
ijtc-1776	284	20	or	or	CCONJ
ijtc-1776	284	21	discretionary	discretionary	ADJ
ijtc-1776	284	22	expenses	expense	NOUN
ijtc-1776	284	23	.	.	PUNCT
ijtc-1776	285	1	b.	b.	PROPN
ijtc-1776	285	2	earnings	earning	NOUN
ijtc-1776	285	3	management	management	NOUN
ijtc-1776	285	4	via	via	ADP
ijtc-1776	285	5	discretionary	discretionary	ADJ
ijtc-1776	285	6	expenses	expense	NOUN
ijtc-1776	285	7	(	(	PUNCT
ijtc-1776	285	8	such	such	ADJ
ijtc-1776	285	9	as	as	ADP
ijtc-1776	285	10	cuts	cut	NOUN
ijtc-1776	285	11	in	in	ADP
ijtc-1776	285	12	research	research	NOUN
ijtc-1776	285	13	or	or	CCONJ
ijtc-1776	285	14	marketing	marketing	NOUN
ijtc-1776	285	15	budgets	budget	NOUN
ijtc-1776	285	16	)	)	PUNCT
ijtc-1776	285	17	is	be	AUX
ijtc-1776	285	18	more	more	ADV
ijtc-1776	285	19	difficult	difficult	ADJ
ijtc-1776	285	20	to	to	PART
ijtc-1776	285	21	detect	detect	VERB
ijtc-1776	285	22	even	even	ADV
ijtc-1776	285	23	by	by	ADP
ijtc-1776	285	24	high	high	ADJ
ijtc-1776	285	25	-	-	PUNCT
ijtc-1776	285	26	quality	quality	NOUN
ijtc-1776	285	27	auditors	auditor	NOUN
ijtc-1776	285	28	because	because	SCONJ
ijtc-1776	285	29	it	it	PRON
ijtc-1776	285	30	is	be	AUX
ijtc-1776	285	31	more	more	ADV
ijtc-1776	285	32	subjective	subjective	ADJ
ijtc-1776	285	33	and	and	CCONJ
ijtc-1776	285	34	concealed	conceal	VERB
ijtc-1776	285	35	compared	compare	VERB
ijtc-1776	285	36	to	to	ADP
ijtc-1776	285	37	production	production	NOUN
ijtc-1776	285	38	manipulation	manipulation	NOUN
ijtc-1776	285	39	.	.	PUNCT
ijtc-1776	286	1	although	although	SCONJ
ijtc-1776	286	2	the	the	DET
ijtc-1776	286	3	findings	finding	NOUN
ijtc-1776	286	4	show	show	VERB
ijtc-1776	286	5	that	that	SCONJ
ijtc-1776	286	6	real	real	ADJ
ijtc-1776	286	7	earnings	earning	NOUN
ijtc-1776	286	8	management	management	NOUN
ijtc-1776	286	9	(	(	PUNCT
ijtc-1776	286	10	rem	rem	NOUN
ijtc-1776	286	11	)	)	PUNCT
ijtc-1776	286	12	in	in	ADP
ijtc-1776	286	13	relation	relation	NOUN
ijtc-1776	286	14	to	to	ADP
ijtc-1776	286	15	production	production	NOUN
ijtc-1776	286	16	costs	cost	NOUN
ijtc-1776	286	17	is	be	AUX
ijtc-1776	286	18	effectively	effectively	ADV
ijtc-1776	286	19	constrained	constrain	VERB
ijtc-1776	286	20	by	by	ADP
ijtc-1776	286	21	high	high	ADJ
ijtc-1776	286	22	audit	audit	NOUN
ijtc-1776	286	23	quality	quality	NOUN
ijtc-1776	286	24	(	(	PUNCT
ijtc-1776	286	25	as	as	SCONJ
ijtc-1776	286	26	measured	measure	VERB
ijtc-1776	286	27	by	by	ADP
ijtc-1776	286	28	big	big	ADJ
ijtc-1776	286	29	four	four	NUM
ijtc-1776	286	30	auditors	auditor	NOUN
ijtc-1776	286	31	)	)	PUNCT
ijtc-1776	286	32	,	,	PUNCT
ijtc-1776	286	33	its	its	PRON
ijtc-1776	286	34	moderating	moderate	VERB
ijtc-1776	286	35	influence	influence	NOUN
ijtc-1776	286	36	on	on	ADP
ijtc-1776	286	37	discretionary	discretionary	ADJ
ijtc-1776	286	38	spending	spending	NOUN
ijtc-1776	286	39	and	and	CCONJ
ijtc-1776	286	40	operating	operate	VERB
ijtc-1776	286	41	cash	cash	NOUN
ijtc-1776	286	42	flows	flow	NOUN
ijtc-1776	286	43	is	be	AUX
ijtc-1776	286	44	less	less	ADV
ijtc-1776	286	45	pronounced	pronounced	ADJ
ijtc-1776	286	46	.	.	PUNCT
ijtc-1776	287	1	the	the	DET
ijtc-1776	287	2	nature	nature	NOUN
ijtc-1776	287	3	of	of	ADP
ijtc-1776	287	4	audit	audit	NOUN
ijtc-1776	287	5	methods	method	NOUN
ijtc-1776	287	6	explains	explain	VERB
ijtc-1776	287	7	this	this	DET
ijtc-1776	287	8	tendency	tendency	NOUN
ijtc-1776	287	9	.	.	PUNCT
ijtc-1776	288	1	since	since	SCONJ
ijtc-1776	288	2	irregular	irregular	ADJ
ijtc-1776	288	3	changes	change	NOUN
ijtc-1776	288	4	are	be	AUX
ijtc-1776	288	5	simpler	simple	ADJ
ijtc-1776	288	6	to	to	PART
ijtc-1776	288	7	identify	identify	VERB
ijtc-1776	288	8	using	use	VERB
ijtc-1776	288	9	industry	industry	NOUN
ijtc-1776	288	10	benchmarking	benchmarke	VERB
ijtc-1776	288	11	and	and	CCONJ
ijtc-1776	288	12	conventional	conventional	ADJ
ijtc-1776	288	13	audit	audit	NOUN
ijtc-1776	288	14	tests	test	NOUN
ijtc-1776	288	15	,	,	PUNCT
ijtc-1776	288	16	auditors	auditor	NOUN
ijtc-1776	288	17	tend	tend	VERB
ijtc-1776	288	18	to	to	PART
ijtc-1776	288	19	concentrate	concentrate	VERB
ijtc-1776	288	20	on	on	ADP
ijtc-1776	288	21	areas	area	NOUN
ijtc-1776	288	22	with	with	ADP
ijtc-1776	288	23	greater	great	ADJ
ijtc-1776	288	24	materiality	materiality	NOUN
ijtc-1776	288	25	and	and	CCONJ
ijtc-1776	288	26	objective	objective	ADJ
ijtc-1776	288	27	proof	proof	NOUN
ijtc-1776	288	28	,	,	PUNCT
ijtc-1776	288	29	like	like	ADP
ijtc-1776	288	30	manufacturing	manufacturing	NOUN
ijtc-1776	288	31	costs	cost	NOUN
ijtc-1776	288	32	.	.	PUNCT
ijtc-1776	289	1	on	on	ADP
ijtc-1776	289	2	the	the	DET
ijtc-1776	289	3	other	other	ADJ
ijtc-1776	289	4	hand	hand	NOUN
ijtc-1776	289	5	,	,	PUNCT
ijtc-1776	289	6	operating	operate	VERB
ijtc-1776	289	7	cash	cash	NOUN
ijtc-1776	289	8	flows	flow	NOUN
ijtc-1776	289	9	and	and	CCONJ
ijtc-1776	289	10	discretionary	discretionary	ADJ
ijtc-1776	289	11	expenses	expense	NOUN
ijtc-1776	289	12	(	(	PUNCT
ijtc-1776	289	13	like	like	ADP
ijtc-1776	289	14	r&d	r&d	NOUN
ijtc-1776	289	15	,	,	PUNCT
ijtc-1776	289	16	advertising	advertising	NOUN
ijtc-1776	289	17	,	,	PUNCT
ijtc-1776	289	18	or	or	CCONJ
ijtc-1776	289	19	sg&a	sg&a	PROPN
ijtc-1776	289	20	)	)	PUNCT
ijtc-1776	289	21	are	be	AUX
ijtc-1776	289	22	frequently	frequently	ADV
ijtc-1776	289	23	subject	subject	ADJ
ijtc-1776	289	24	to	to	ADP
ijtc-1776	289	25	less	less	ADJ
ijtc-1776	289	26	standardized	standardized	ADJ
ijtc-1776	289	27	benchmarks	benchmark	NOUN
ijtc-1776	289	28	and	and	CCONJ
ijtc-1776	289	29	more	more	ADJ
ijtc-1776	289	30	managerial	managerial	ADJ
ijtc-1776	289	31	discretion	discretion	NOUN
ijtc-1776	289	32	,	,	PUNCT
ijtc-1776	289	33	making	make	VERB
ijtc-1776	289	34	it	it	PRON
ijtc-1776	289	35	more	more	ADV
ijtc-1776	289	36	difficult	difficult	ADJ
ijtc-1776	289	37	for	for	SCONJ
ijtc-1776	289	38	auditors	auditor	NOUN
ijtc-1776	289	39	to	to	PART
ijtc-1776	289	40	question	question	VERB
ijtc-1776	289	41	management	management	NOUN
ijtc-1776	289	42	's	's	PART
ijtc-1776	289	43	choices	choice	NOUN
ijtc-1776	289	44	absent	absent	ADJ
ijtc-1776	289	45	blatant	blatant	ADJ
ijtc-1776	289	46	signs	sign	NOUN
ijtc-1776	289	47	of	of	ADP
ijtc-1776	289	48	manipulation	manipulation	NOUN
ijtc-1776	289	49	.	.	PUNCT
ijtc-1776	290	1	this	this	DET
ijtc-1776	290	2	result	result	NOUN
ijtc-1776	290	3	implies	imply	VERB
ijtc-1776	290	4	that	that	SCONJ
ijtc-1776	290	5	even	even	ADV
ijtc-1776	290	6	excellent	excellent	ADJ
ijtc-1776	290	7	audits	audits	NOUN
ijtc-1776	290	8	have	have	VERB
ijtc-1776	290	9	limitations	limitation	NOUN
ijtc-1776	290	10	in	in	ADP
ijtc-1776	290	11	their	their	PRON
ijtc-1776	290	12	capacity	capacity	NOUN
ijtc-1776	290	13	to	to	PART
ijtc-1776	290	14	identify	identify	VERB
ijtc-1776	290	15	and	and	CCONJ
ijtc-1776	290	16	discourage	discourage	VERB
ijtc-1776	290	17	specific	specific	ADJ
ijtc-1776	290	18	types	type	NOUN
ijtc-1776	290	19	of	of	ADP
ijtc-1776	290	20	rem	rem	NOUN
ijtc-1776	290	21	,	,	PUNCT
ijtc-1776	290	22	particularly	particularly	ADV
ijtc-1776	290	23	those	those	PRON
ijtc-1776	290	24	ingrained	ingrain	VERB
ijtc-1776	290	25	in	in	ADP
ijtc-1776	290	26	standard	standard	ADJ
ijtc-1776	290	27	company	company	NOUN
ijtc-1776	290	28	choices	choice	NOUN
ijtc-1776	290	29	.	.	PUNCT
ijtc-1776	291	1	these	these	DET
ijtc-1776	291	2	findings	finding	NOUN
ijtc-1776	291	3	suggest	suggest	VERB
ijtc-1776	291	4	that	that	SCONJ
ijtc-1776	291	5	regulatory	regulatory	ADJ
ijtc-1776	291	6	bodies	body	NOUN
ijtc-1776	291	7	should	should	AUX
ijtc-1776	291	8	pay	pay	VERB
ijtc-1776	291	9	special	special	ADJ
ijtc-1776	291	10	attention	attention	NOUN
ijtc-1776	291	11	to	to	ADP
ijtc-1776	291	12	the	the	DET
ijtc-1776	291	13	intersection	intersection	NOUN
ijtc-1776	291	14	of	of	ADP
ijtc-1776	291	15	family	family	NOUN
ijtc-1776	291	16	ownership	ownership	NOUN
ijtc-1776	291	17	and	and	CCONJ
ijtc-1776	291	18	political	political	ADJ
ijtc-1776	291	19	connections	connection	NOUN
ijtc-1776	291	20	,	,	PUNCT
ijtc-1776	291	21	as	as	SCONJ
ijtc-1776	291	22	these	these	DET
ijtc-1776	291	23	firms	firm	NOUN
ijtc-1776	291	24	are	be	AUX
ijtc-1776	291	25	more	more	ADV
ijtc-1776	291	26	susceptible	susceptible	ADJ
ijtc-1776	291	27	to	to	ADP
ijtc-1776	291	28	aggressive	aggressive	ADJ
ijtc-1776	291	29	earnings	earning	NOUN
ijtc-1776	291	30	management	management	NOUN
ijtc-1776	291	31	.	.	PUNCT
ijtc-1776	292	1	enhanced	enhance	VERB
ijtc-1776	292	2	disclosure	disclosure	NOUN
ijtc-1776	292	3	requirements	requirement	NOUN
ijtc-1776	292	4	and	and	CCONJ
ijtc-1776	292	5	targeted	target	VERB
ijtc-1776	292	6	audit	audit	NOUN
ijtc-1776	292	7	procedures	procedure	NOUN
ijtc-1776	292	8	may	may	AUX
ijtc-1776	292	9	be	be	AUX
ijtc-1776	292	10	necessary	necessary	ADJ
ijtc-1776	292	11	to	to	PART
ijtc-1776	292	12	mitigate	mitigate	VERB
ijtc-1776	292	13	these	these	DET
ijtc-1776	292	14	risks	risk	NOUN
ijtc-1776	292	15	.	.	PUNCT
ijtc-1776	293	1	for	for	ADP
ijtc-1776	293	2	investors	investor	NOUN
ijtc-1776	293	3	,	,	PUNCT
ijtc-1776	293	4	understanding	understand	VERB
ijtc-1776	293	5	the	the	DET
ijtc-1776	293	6	nuanced	nuanced	ADJ
ijtc-1776	293	7	role	role	NOUN
ijtc-1776	293	8	of	of	ADP
ijtc-1776	293	9	audit	audit	NOUN
ijtc-1776	293	10	quality	quality	NOUN
ijtc-1776	293	11	is	be	AUX
ijtc-1776	293	12	crucial	crucial	ADJ
ijtc-1776	293	13	,	,	PUNCT
ijtc-1776	293	14	as	as	SCONJ
ijtc-1776	293	15	even	even	ADV
ijtc-1776	293	16	reputable	reputable	ADJ
ijtc-1776	293	17	auditors	auditor	NOUN
ijtc-1776	293	18	may	may	AUX
ijtc-1776	293	19	not	not	PART
ijtc-1776	293	20	fully	fully	ADV
ijtc-1776	293	21	prevent	prevent	VERB
ijtc-1776	293	22	all	all	DET
ijtc-1776	293	23	forms	form	NOUN
ijtc-1776	293	24	of	of	ADP
ijtc-1776	293	25	rem	rem	VERB
ijtc-1776	293	26	in	in	ADP
ijtc-1776	293	27	politically	politically	ADV
ijtc-1776	293	28	connected	connect	VERB
ijtc-1776	293	29	,	,	PUNCT
ijtc-1776	293	30	family	family	NOUN
ijtc-1776	293	31	-	-	PUNCT
ijtc-1776	293	32	owned	own	VERB
ijtc-1776	293	33	firms	firm	NOUN
ijtc-1776	293	34	.	.	PUNCT
ijtc-1776	294	1	conclusion	conclusion	NOUN
ijtc-1776	294	2	according	accord	VERB
ijtc-1776	294	3	to	to	ADP
ijtc-1776	294	4	this	this	DET
ijtc-1776	294	5	study	study	NOUN
ijtc-1776	294	6	,	,	PUNCT
ijtc-1776	294	7	political	political	ADJ
ijtc-1776	294	8	ties	tie	NOUN
ijtc-1776	294	9	have	have	VERB
ijtc-1776	294	10	a	a	DET
ijtc-1776	294	11	favorable	favorable	ADJ
ijtc-1776	294	12	correlation	correlation	NOUN
ijtc-1776	294	13	with	with	ADP
ijtc-1776	294	14	higher	high	ADJ
ijtc-1776	294	15	real	real	ADJ
ijtc-1776	294	16	earnings	earning	NOUN
ijtc-1776	294	17	management	management	NOUN
ijtc-1776	294	18	,	,	PUNCT
ijtc-1776	294	19	especially	especially	ADV
ijtc-1776	294	20	through	through	ADP
ijtc-1776	294	21	the	the	DET
ijtc-1776	294	22	manipulation	manipulation	NOUN
ijtc-1776	294	23	of	of	ADP
ijtc-1776	294	24	operating	operate	VERB
ijtc-1776	294	25	cash	cash	NOUN
ijtc-1776	294	26	flows	flow	NOUN
ijtc-1776	294	27	and	and	CCONJ
ijtc-1776	294	28	discretionary	discretionary	ADJ
ijtc-1776	294	29	spending	spending	NOUN
ijtc-1776	294	30	,	,	PUNCT
ijtc-1776	294	31	but	but	CCONJ
ijtc-1776	294	32	they	they	PRON
ijtc-1776	294	33	have	have	VERB
ijtc-1776	294	34	no	no	DET
ijtc-1776	294	35	discernible	discernible	ADJ
ijtc-1776	294	36	effect	effect	NOUN
ijtc-1776	294	37	on	on	ADP
ijtc-1776	294	38	abnormal	abnormal	ADJ
ijtc-1776	294	39	production	production	NOUN
ijtc-1776	294	40	costs	cost	NOUN
ijtc-1776	294	41	.	.	PUNCT
ijtc-1776	295	1	in	in	ADP
ijtc-1776	295	2	family	family	NOUN
ijtc-1776	295	3	-	-	PUNCT
ijtc-1776	295	4	owned	own	VERB
ijtc-1776	295	5	businesses	business	NOUN
ijtc-1776	295	6	,	,	PUNCT
ijtc-1776	295	7	the	the	DET
ijtc-1776	295	8	impact	impact	NOUN
ijtc-1776	295	9	of	of	ADP
ijtc-1776	295	10	political	political	ADJ
ijtc-1776	295	11	ties	tie	NOUN
ijtc-1776	295	12	on	on	ADP
ijtc-1776	295	13	rem	rem	NOUN
ijtc-1776	295	14	is	be	AUX
ijtc-1776	295	15	more	more	ADV
ijtc-1776	295	16	noticeable	noticeable	ADJ
ijtc-1776	295	17	,	,	PUNCT
ijtc-1776	295	18	particularly	particularly	ADV
ijtc-1776	295	19	when	when	SCONJ
ijtc-1776	295	20	it	it	PRON
ijtc-1776	295	21	comes	come	VERB
ijtc-1776	295	22	to	to	ADP
ijtc-1776	295	23	discretionary	discretionary	ADJ
ijtc-1776	295	24	spending	spending	NOUN
ijtc-1776	295	25	.	.	PUNCT
ijtc-1776	296	1	the	the	DET
ijtc-1776	296	2	big	big	ADJ
ijtc-1776	296	3	four	four	NUM
ijtc-1776	296	4	auditors	auditor	NOUN
ijtc-1776	296	5	'	'	PART
ijtc-1776	296	6	proxy	proxy	NOUN
ijtc-1776	296	7	for	for	ADP
ijtc-1776	296	8	high	high	ADJ
ijtc-1776	296	9	audit	audit	NOUN
ijtc-1776	296	10	quality	quality	NOUN
ijtc-1776	296	11	reduces	reduce	VERB
ijtc-1776	296	12	rem	rem	AUX
ijtc-1776	296	13	associated	associate	VERB
ijtc-1776	296	14	with	with	ADP
ijtc-1776	296	15	production	production	NOUN
ijtc-1776	296	16	costs	cost	NOUN
ijtc-1776	296	17	,	,	PUNCT
ijtc-1776	296	18	but	but	CCONJ
ijtc-1776	296	19	it	it	PRON
ijtc-1776	296	20	has	have	VERB
ijtc-1776	296	21	little	little	ADJ
ijtc-1776	296	22	effect	effect	NOUN
ijtc-1776	296	23	on	on	ADP
ijtc-1776	296	24	cash	cash	NOUN
ijtc-1776	296	25	flows	flow	NOUN
ijtc-1776	296	26	and	and	CCONJ
ijtc-1776	296	27	discretionary	discretionary	ADJ
ijtc-1776	296	28	spending	spending	NOUN
ijtc-1776	296	29	.	.	PUNCT
ijtc-1776	297	1	this	this	DET
ijtc-1776	297	2	study	study	NOUN
ijtc-1776	297	3	has	have	VERB
ijtc-1776	297	4	important	important	ADJ
ijtc-1776	297	5	theoretical	theoretical	ADJ
ijtc-1776	297	6	implications	implication	NOUN
ijtc-1776	297	7	for	for	ADP
ijtc-1776	297	8	these	these	DET
ijtc-1776	297	9	findings	finding	NOUN
ijtc-1776	297	10	extend	extend	VERB
ijtc-1776	297	11	agency	agency	NOUN
ijtc-1776	297	12	theory	theory	NOUN
ijtc-1776	297	13	by	by	ADP
ijtc-1776	297	14	highlighting	highlight	VERB
ijtc-1776	297	15	how	how	SCONJ
ijtc-1776	297	16	political	political	ADJ
ijtc-1776	297	17	connections	connection	NOUN
ijtc-1776	297	18	and	and	CCONJ
ijtc-1776	297	19	family	family	NOUN
ijtc-1776	297	20	ownership	ownership	NOUN
ijtc-1776	297	21	interact	interact	VERB
ijtc-1776	297	22	to	to	PART
ijtc-1776	297	23	influence	influence	VERB
ijtc-1776	297	24	managerial	managerial	ADJ
ijtc-1776	297	25	opportunism	opportunism	NOUN
ijtc-1776	297	26	in	in	ADP
ijtc-1776	297	27	emerging	emerge	VERB
ijtc-1776	297	28	markets	market	NOUN
ijtc-1776	297	29	.	.	PUNCT
ijtc-1776	298	1	the	the	DET
ijtc-1776	298	2	study	study	NOUN
ijtc-1776	298	3	also	also	ADV
ijtc-1776	298	4	demonstrates	demonstrate	VERB
ijtc-1776	298	5	the	the	DET
ijtc-1776	298	6	moderating	moderate	VERB
ijtc-1776	298	7	role	role	NOUN
ijtc-1776	298	8	of	of	ADP
ijtc-1776	298	9	audit	audit	NOUN
ijtc-1776	298	10	quality	quality	NOUN
ijtc-1776	298	11	,	,	PUNCT
ijtc-1776	298	12	emphasizing	emphasize	VERB
ijtc-1776	298	13	the	the	DET
ijtc-1776	298	14	importance	importance	NOUN
ijtc-1776	298	15	of	of	ADP
ijtc-1776	298	16	external	external	ADJ
ijtc-1776	298	17	monitoring	monitoring	NOUN
ijtc-1776	298	18	in	in	ADP
ijtc-1776	298	19	reducing	reduce	VERB
ijtc-1776	298	20	agency	agency	NOUN
ijtc-1776	298	21	conflicts	conflict	NOUN
ijtc-1776	298	22	and	and	CCONJ
ijtc-1776	298	23	earnings	earning	NOUN
ijtc-1776	298	24	manipulation	manipulation	NOUN
ijtc-1776	298	25	.	.	PUNCT
ijtc-1776	299	1	http://www.ilomata.org/index.php/ijtc	http://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1776	299	2	political	political	ADJ
ijtc-1776	299	3	connections	connection	NOUN
ijtc-1776	299	4	and	and	CCONJ
ijtc-1776	299	5	real	real	ADJ
ijtc-1776	299	6	earnings	earning	NOUN
ijtc-1776	299	7	management	management	NOUN
ijtc-1776	299	8	:	:	PUNCT
ijtc-1776	299	9	the	the	DET
ijtc-1776	299	10	moderating	moderate	VERB
ijtc-1776	299	11	role	role	NOUN
ijtc-1776	299	12	of	of	ADP
ijtc-1776	299	13	family	family	NOUN
ijtc-1776	299	14	ownership	ownership	NOUN
ijtc-1776	299	15	and	and	CCONJ
ijtc-1776	299	16	audit	audit	NOUN
ijtc-1776	299	17	quality	quality	NOUN
ijtc-1776	299	18	in	in	ADP
ijtc-1776	299	19	indonesian	indonesian	ADJ
ijtc-1776	299	20	manufacturing	manufacturing	NOUN
ijtc-1776	299	21	firms	firm	NOUN
ijtc-1776	299	22	maeza	maeza	ADV
ijtc-1776	299	23	and	and	CCONJ
ijtc-1776	299	24	suranta	suranta	VERB
ijtc-1776	299	25	107|	107|	NUM
ijtc-1776	299	26	ilomata	ilomata	NOUN
ijtc-1776	299	27	internasional	internasional	ADJ
ijtc-1776	299	28	journal	journal	NOUN
ijtc-1776	299	29	of	of	ADP
ijtc-1776	299	30	tax	tax	PROPN
ijtc-1776	299	31	&	&	CCONJ
ijtc-1776	299	32	accounting	accounting	PROPN
ijtc-1776	299	33	http://www.ilomata.org/index.php/ijtc	http://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1776	299	34	practically	practically	ADV
ijtc-1776	299	35	,	,	PUNCT
ijtc-1776	299	36	regulators	regulator	NOUN
ijtc-1776	299	37	should	should	AUX
ijtc-1776	299	38	enhance	enhance	VERB
ijtc-1776	299	39	transparency	transparency	NOUN
ijtc-1776	299	40	requirements	requirement	NOUN
ijtc-1776	299	41	and	and	CCONJ
ijtc-1776	299	42	strengthen	strengthen	VERB
ijtc-1776	299	43	external	external	ADJ
ijtc-1776	299	44	monitoring	monitoring	NOUN
ijtc-1776	299	45	mechanisms	mechanism	NOUN
ijtc-1776	299	46	for	for	ADP
ijtc-1776	299	47	politically	politically	ADV
ijtc-1776	299	48	connected	connect	VERB
ijtc-1776	299	49	and	and	CCONJ
ijtc-1776	299	50	family	family	NOUN
ijtc-1776	299	51	-	-	PUNCT
ijtc-1776	299	52	owned	own	VERB
ijtc-1776	299	53	firms	firm	NOUN
ijtc-1776	299	54	.	.	PUNCT
ijtc-1776	300	1	investors	investor	NOUN
ijtc-1776	300	2	are	be	AUX
ijtc-1776	300	3	advised	advise	VERB
ijtc-1776	300	4	to	to	PART
ijtc-1776	300	5	exercise	exercise	VERB
ijtc-1776	300	6	caution	caution	NOUN
ijtc-1776	300	7	when	when	SCONJ
ijtc-1776	300	8	evaluating	evaluate	VERB
ijtc-1776	300	9	financial	financial	ADJ
ijtc-1776	300	10	statements	statement	NOUN
ijtc-1776	300	11	of	of	ADP
ijtc-1776	300	12	such	such	ADJ
ijtc-1776	300	13	firms	firm	NOUN
ijtc-1776	300	14	,	,	PUNCT
ijtc-1776	300	15	as	as	SCONJ
ijtc-1776	300	16	the	the	DET
ijtc-1776	300	17	risk	risk	NOUN
ijtc-1776	300	18	of	of	ADP
ijtc-1776	300	19	earnings	earning	NOUN
ijtc-1776	300	20	manipulation	manipulation	NOUN
ijtc-1776	300	21	is	be	AUX
ijtc-1776	300	22	higher	high	ADJ
ijtc-1776	300	23	.	.	PUNCT
ijtc-1776	301	1	only	only	ADV
ijtc-1776	301	2	manufacturing	manufacture	VERB
ijtc-1776	301	3	companies	company	NOUN
ijtc-1776	301	4	registered	register	VERB
ijtc-1776	301	5	on	on	ADP
ijtc-1776	301	6	the	the	DET
ijtc-1776	301	7	indonesia	indonesia	PROPN
ijtc-1776	301	8	stock	stock	PROPN
ijtc-1776	301	9	exchange	exchange	PROPN
ijtc-1776	301	10	are	be	AUX
ijtc-1776	301	11	the	the	DET
ijtc-1776	301	12	subject	subject	NOUN
ijtc-1776	301	13	of	of	ADP
ijtc-1776	301	14	this	this	DET
ijtc-1776	301	15	study	study	NOUN
ijtc-1776	301	16	,	,	PUNCT
ijtc-1776	301	17	which	which	PRON
ijtc-1776	301	18	may	may	AUX
ijtc-1776	301	19	restrict	restrict	VERB
ijtc-1776	301	20	the	the	DET
ijtc-1776	301	21	findings	finding	NOUN
ijtc-1776	301	22	'	'	PART
ijtc-1776	301	23	applicability	applicability	NOUN
ijtc-1776	301	24	to	to	ADP
ijtc-1776	301	25	other	other	ADJ
ijtc-1776	301	26	industries	industry	NOUN
ijtc-1776	301	27	.	.	PUNCT
ijtc-1776	302	1	reliance	reliance	NOUN
ijtc-1776	302	2	on	on	ADP
ijtc-1776	302	3	disclosures	disclosure	NOUN
ijtc-1776	302	4	in	in	ADP
ijtc-1776	302	5	annual	annual	ADJ
ijtc-1776	302	6	reports	report	NOUN
ijtc-1776	302	7	could	could	AUX
ijtc-1776	302	8	lead	lead	VERB
ijtc-1776	302	9	to	to	ADP
ijtc-1776	302	10	reporting	report	VERB
ijtc-1776	302	11	bias	bias	NOUN
ijtc-1776	302	12	.	.	PUNCT
ijtc-1776	303	1	to	to	PART
ijtc-1776	303	2	further	far	ADV
ijtc-1776	303	3	evaluate	evaluate	VERB
ijtc-1776	303	4	and	and	CCONJ
ijtc-1776	303	5	expand	expand	VERB
ijtc-1776	303	6	on	on	ADP
ijtc-1776	303	7	these	these	DET
ijtc-1776	303	8	findings	finding	NOUN
ijtc-1776	303	9	,	,	PUNCT
ijtc-1776	303	10	future	future	ADJ
ijtc-1776	303	11	studies	study	NOUN
ijtc-1776	303	12	should	should	AUX
ijtc-1776	303	13	take	take	VERB
ijtc-1776	303	14	into	into	ADP
ijtc-1776	303	15	account	account	NOUN
ijtc-1776	303	16	larger	large	ADJ
ijtc-1776	303	17	industrial	industrial	ADJ
ijtc-1776	303	18	samples	sample	NOUN
ijtc-1776	303	19	,	,	PUNCT
ijtc-1776	303	20	different	different	ADJ
ijtc-1776	303	21	metrics	metric	NOUN
ijtc-1776	303	22	of	of	ADP
ijtc-1776	303	23	political	political	ADJ
ijtc-1776	303	24	relationships	relationship	NOUN
ijtc-1776	303	25	,	,	PUNCT
ijtc-1776	303	26	and	and	CCONJ
ijtc-1776	303	27	longitudinal	longitudinal	ADJ
ijtc-1776	303	28	analyses	analysis	NOUN
ijtc-1776	303	29	.	.	PUNCT
ijtc-1776	304	1	reference	reference	NOUN
ijtc-1776	304	2	achleitner	achleitner	NOUN
ijtc-1776	304	3	,	,	PUNCT
ijtc-1776	304	4	a.	a.	PROPN
ijtc-1776	304	5	k.	k.	PROPN
ijtc-1776	304	6	,	,	PUNCT
ijtc-1776	304	7	günther	günther	PROPN
ijtc-1776	304	8	,	,	PUNCT
ijtc-1776	304	9	n.	n.	NOUN
ijtc-1776	304	10	,	,	PUNCT
ijtc-1776	304	11	kaserer	kaserer	PROPN
ijtc-1776	304	12	,	,	PUNCT
ijtc-1776	304	13	c.	c.	PROPN
ijtc-1776	304	14	,	,	PUNCT
ijtc-1776	304	15	&	&	CCONJ
ijtc-1776	304	16	siciliano	siciliano	PROPN
ijtc-1776	304	17	,	,	PUNCT
ijtc-1776	304	18	g.	g.	PROPN
ijtc-1776	304	19	(	(	PUNCT
ijtc-1776	304	20	2014	2014	NUM
ijtc-1776	304	21	)	)	PUNCT
ijtc-1776	304	22	.	.	PUNCT
ijtc-1776	305	1	real	real	ADJ
ijtc-1776	305	2	earnings	earning	NOUN
ijtc-1776	305	3	management	management	NOUN
ijtc-1776	305	4	and	and	CCONJ
ijtc-1776	305	5	accrual	accrual	ADJ
ijtc-1776	305	6	-	-	PUNCT
ijtc-1776	305	7	based	base	VERB
ijtc-1776	305	8	earnings	earning	NOUN
ijtc-1776	305	9	management	management	NOUN
ijtc-1776	305	10	in	in	ADP
ijtc-1776	305	11	family	family	NOUN
ijtc-1776	305	12	firms	firm	NOUN
ijtc-1776	305	13	.	.	PUNCT
ijtc-1776	306	1	european	european	ADJ
ijtc-1776	306	2	accounting	accounting	PROPN
ijtc-1776	306	3	review	review	PROPN
ijtc-1776	306	4	,	,	PUNCT
ijtc-1776	306	5	23(3	23(3	NUM
ijtc-1776	306	6	)	)	PUNCT
ijtc-1776	306	7	,	,	PUNCT
ijtc-1776	306	8	431	431	NUM
ijtc-1776	306	9	–	–	PUNCT
ijtc-1776	306	10	461	461	NUM
ijtc-1776	306	11	.	.	PUNCT
ijtc-1776	307	1	https://doi.org/10.1080/09638180.2014.895620	https://doi.org/10.1080/09638180.2014.895620	PROPN
ijtc-1776	308	1	ahmad	ahmad	PROPN
ijtc-1776	308	2	,	,	PUNCT
ijtc-1776	308	3	f.	f.	PROPN
ijtc-1776	308	4	,	,	PUNCT
ijtc-1776	308	5	bradbury	bradbury	PROPN
ijtc-1776	308	6	,	,	PUNCT
ijtc-1776	308	7	m.	m.	PROPN
ijtc-1776	308	8	e.	e.	PROPN
ijtc-1776	308	9	,	,	PUNCT
ijtc-1776	308	10	&	&	CCONJ
ijtc-1776	308	11	habib	habib	PROPN
ijtc-1776	308	12	,	,	PUNCT
ijtc-1776	308	13	a.	a.	NOUN
ijtc-1776	308	14	(	(	PUNCT
ijtc-1776	308	15	2023	2023	NUM
ijtc-1776	308	16	)	)	PUNCT
ijtc-1776	308	17	.	.	PUNCT
ijtc-1776	309	1	groups	group	NOUN
ijtc-1776	309	2	of	of	ADP
ijtc-1776	309	3	politically	politically	ADV
ijtc-1776	309	4	connected	connected	ADJ
ijtc-1776	309	5	firms	firm	NOUN
ijtc-1776	309	6	,	,	PUNCT
ijtc-1776	309	7	political	political	ADJ
ijtc-1776	309	8	uncertainty	uncertainty	NOUN
ijtc-1776	309	9	and	and	CCONJ
ijtc-1776	309	10	earnings	earning	NOUN
ijtc-1776	309	11	credibility	credibility	NOUN
ijtc-1776	309	12	in	in	ADP
ijtc-1776	309	13	pakistan	pakistan	PROPN
ijtc-1776	309	14	.	.	PUNCT
ijtc-1776	310	1	journal	journal	PROPN
ijtc-1776	310	2	of	of	ADP
ijtc-1776	310	3	applied	apply	VERB
ijtc-1776	310	4	accounting	accounting	NOUN
ijtc-1776	310	5	research	research	NOUN
ijtc-1776	310	6	,	,	PUNCT
ijtc-1776	310	7	24(5	24(5	NUM
ijtc-1776	310	8	)	)	PUNCT
ijtc-1776	310	9	,	,	PUNCT
ijtc-1776	311	1	789–815	789–815	X
ijtc-1776	311	2	.	.	PUNCT
ijtc-1776	311	3	https://doi.org/10.1108/jaar-04-2022-0081	https://doi.org/10.1108/jaar-04-2022-0081	PROPN
ijtc-1776	312	1	al	al	PROPN
ijtc-1776	312	2	-	-	PUNCT
ijtc-1776	312	3	hadi	hadi	PROPN
ijtc-1776	312	4	,	,	PUNCT
ijtc-1776	312	5	a.	a.	PROPN
ijtc-1776	312	6	,	,	PUNCT
ijtc-1776	312	7	taylor	taylor	PROPN
ijtc-1776	312	8	,	,	PUNCT
ijtc-1776	312	9	g.	g.	PROPN
ijtc-1776	312	10	,	,	PUNCT
ijtc-1776	312	11	&	&	CCONJ
ijtc-1776	312	12	al	al	PROPN
ijtc-1776	312	13	-	-	PUNCT
ijtc-1776	312	14	yahyaee	yahyaee	PROPN
ijtc-1776	312	15	,	,	PUNCT
ijtc-1776	312	16	k.	k.	PROPN
ijtc-1776	312	17	h.	h.	PROPN
ijtc-1776	312	18	(	(	PUNCT
ijtc-1776	312	19	2016	2016	NUM
ijtc-1776	312	20	)	)	PUNCT
ijtc-1776	312	21	.	.	PUNCT
ijtc-1776	313	1	ruling	rule	VERB
ijtc-1776	313	2	family	family	NOUN
ijtc-1776	313	3	political	political	ADJ
ijtc-1776	313	4	connections	connection	NOUN
ijtc-1776	313	5	and	and	CCONJ
ijtc-1776	313	6	risk	risk	NOUN
ijtc-1776	313	7	reporting	reporting	NOUN
ijtc-1776	313	8	:	:	PUNCT
ijtc-1776	313	9	evidence	evidence	NOUN
ijtc-1776	313	10	from	from	ADP
ijtc-1776	313	11	the	the	DET
ijtc-1776	313	12	gcc	gcc	NOUN
ijtc-1776	313	13	.	.	PUNCT
ijtc-1776	314	1	international	international	ADJ
ijtc-1776	314	2	journal	journal	PROPN
ijtc-1776	314	3	of	of	ADP
ijtc-1776	314	4	accounting	accounting	NOUN
ijtc-1776	314	5	,	,	PUNCT
ijtc-1776	314	6	51(4	51(4	NUM
ijtc-1776	314	7	)	)	PUNCT
ijtc-1776	314	8	,	,	PUNCT
ijtc-1776	314	9	504–524	504–524	NUM
ijtc-1776	314	10	.	.	PUNCT
ijtc-1776	315	1	https://doi.org/10.1016/j.intacc.2016.10.004	https://doi.org/10.1016/j.intacc.2016.10.004	PROPN
ijtc-1776	315	2	amara	amara	PROPN
ijtc-1776	315	3	,	,	PUNCT
ijtc-1776	315	4	i.	i.	PROPN
ijtc-1776	315	5	,	,	PUNCT
ijtc-1776	315	6	&	&	CCONJ
ijtc-1776	315	7	khlif	khlif	PROPN
ijtc-1776	315	8	,	,	PUNCT
ijtc-1776	315	9	h.	h.	PROPN
ijtc-1776	315	10	(	(	PUNCT
ijtc-1776	315	11	2020	2020	NUM
ijtc-1776	315	12	)	)	PUNCT
ijtc-1776	315	13	.	.	PUNCT
ijtc-1776	316	1	a	a	DET
ijtc-1776	316	2	review	review	NOUN
ijtc-1776	316	3	of	of	ADP
ijtc-1776	316	4	the	the	DET
ijtc-1776	316	5	influence	influence	NOUN
ijtc-1776	316	6	of	of	ADP
ijtc-1776	316	7	political	political	ADJ
ijtc-1776	316	8	connections	connection	NOUN
ijtc-1776	316	9	on	on	ADP
ijtc-1776	316	10	management	management	NOUN
ijtc-1776	316	11	’s	’s	PART
ijtc-1776	316	12	decision	decision	NOUN
ijtc-1776	316	13	in	in	ADP
ijtc-1776	316	14	non	non	ADJ
ijtc-1776	316	15	-	-	ADJ
ijtc-1776	316	16	us	us	ADJ
ijtc-1776	316	17	settings	setting	NOUN
ijtc-1776	316	18	.	.	PUNCT
ijtc-1776	317	1	journal	journal	NOUN
ijtc-1776	317	2	of	of	ADP
ijtc-1776	317	3	financial	financial	ADJ
ijtc-1776	317	4	reporting	reporting	NOUN
ijtc-1776	317	5	and	and	CCONJ
ijtc-1776	317	6	accounting	accounting	NOUN
ijtc-1776	317	7	,	,	PUNCT
ijtc-1776	317	8	18(4	18(4	NUM
ijtc-1776	317	9	)	)	PUNCT
ijtc-1776	317	10	,	,	PUNCT
ijtc-1776	317	11	687–705	687–705	NUM
ijtc-1776	317	12	.	.	PUNCT
ijtc-1776	318	1	https://doi.org/10.1108/jfra-03-2020-0075	https://doi.org/10.1108/jfra-03-2020-0075	PROPN
ijtc-1776	318	2	badrul	badrul	PROPN
ijtc-1776	318	3	muttakin	muttakin	PROPN
ijtc-1776	318	4	,	,	PUNCT
ijtc-1776	318	5	m.	m.	NOUN
ijtc-1776	318	6	,	,	PUNCT
ijtc-1776	318	7	khan	khan	PROPN
ijtc-1776	318	8	,	,	PUNCT
ijtc-1776	318	9	a.	a.	PROPN
ijtc-1776	318	10	,	,	PUNCT
ijtc-1776	318	11	&	&	CCONJ
ijtc-1776	318	12	subramaniam	subramaniam	PROPN
ijtc-1776	318	13	,	,	PUNCT
ijtc-1776	318	14	n.	n.	PROPN
ijtc-1776	318	15	(	(	PUNCT
ijtc-1776	318	16	2014	2014	NUM
ijtc-1776	318	17	)	)	PUNCT
ijtc-1776	318	18	.	.	PUNCT
ijtc-1776	319	1	family	family	NOUN
ijtc-1776	319	2	firms	firm	NOUN
ijtc-1776	319	3	,	,	PUNCT
ijtc-1776	319	4	family	family	NOUN
ijtc-1776	319	5	generation	generation	NOUN
ijtc-1776	319	6	and	and	CCONJ
ijtc-1776	319	7	performance	performance	NOUN
ijtc-1776	319	8	:	:	PUNCT
ijtc-1776	319	9	evidence	evidence	NOUN
ijtc-1776	319	10	from	from	ADP
ijtc-1776	319	11	an	an	DET
ijtc-1776	319	12	emerging	emerge	VERB
ijtc-1776	319	13	economy	economy	NOUN
ijtc-1776	319	14	.	.	PUNCT
ijtc-1776	320	1	journal	journal	NOUN
ijtc-1776	320	2	of	of	ADP
ijtc-1776	320	3	accounting	account	VERB
ijtc-1776	320	4	in	in	ADP
ijtc-1776	320	5	emerging	emerge	VERB
ijtc-1776	320	6	economies	economy	NOUN
ijtc-1776	320	7	,	,	PUNCT
ijtc-1776	320	8	4(2	4(2	NUM
ijtc-1776	320	9	)	)	PUNCT
ijtc-1776	320	10	,	,	PUNCT
ijtc-1776	320	11	197–219	197–219	NUM
ijtc-1776	320	12	.	.	PUNCT
ijtc-1776	321	1	https://doi.org/10.1108/jaee-02-2012-0010	https://doi.org/10.1108/jaee-02-2012-0010	PROPN
ijtc-1776	321	2	baig	baig	PROPN
ijtc-1776	321	3	,	,	PUNCT
ijtc-1776	321	4	m.	m.	PROPN
ijtc-1776	321	5	h.	h.	PROPN
ijtc-1776	321	6	,	,	PUNCT
ijtc-1776	321	7	jin	jin	PROPN
ijtc-1776	321	8	,	,	PUNCT
ijtc-1776	321	9	x.	x.	PROPN
ijtc-1776	321	10	,	,	PUNCT
ijtc-1776	321	11	&	&	CCONJ
ijtc-1776	321	12	ali	ali	PROPN
ijtc-1776	321	13	,	,	PUNCT
ijtc-1776	321	14	r.	r.	PROPN
ijtc-1776	321	15	(	(	PUNCT
ijtc-1776	321	16	2023	2023	NUM
ijtc-1776	321	17	)	)	PUNCT
ijtc-1776	321	18	.	.	PUNCT
ijtc-1776	322	1	politically	politically	ADV
ijtc-1776	322	2	connected	connect	VERB
ijtc-1776	322	3	business	business	NOUN
ijtc-1776	322	4	and	and	CCONJ
ijtc-1776	322	5	real	real	ADJ
ijtc-1776	322	6	earnings	earning	NOUN
ijtc-1776	322	7	management	management	NOUN
ijtc-1776	322	8	:	:	PUNCT
ijtc-1776	322	9	the	the	DET
ijtc-1776	322	10	moderating	moderate	VERB
ijtc-1776	322	11	role	role	NOUN
ijtc-1776	322	12	of	of	ADP
ijtc-1776	322	13	family	family	NOUN
ijtc-1776	322	14	control	control	NOUN
ijtc-1776	322	15	and	and	CCONJ
ijtc-1776	322	16	audit	audit	NOUN
ijtc-1776	322	17	quality	quality	NOUN
ijtc-1776	322	18	.	.	PUNCT
ijtc-1776	323	1	journal	journal	NOUN
ijtc-1776	323	2	of	of	ADP
ijtc-1776	323	3	accounting	account	VERB
ijtc-1776	323	4	in	in	ADP
ijtc-1776	323	5	emerging	emerge	VERB
ijtc-1776	323	6	economies	economy	NOUN
ijtc-1776	323	7	.	.	PUNCT
ijtc-1776	324	1	https://doi.org/10.1108/jaee-07-2023-0199	https://doi.org/10.1108/jaee-07-2023-0199	PROPN
ijtc-1776	324	2	beasley	beasley	PROPN
ijtc-1776	324	3	,	,	PUNCT
ijtc-1776	324	4	m.	m.	NOUN
ijtc-1776	324	5	s.	s.	PROPN
ijtc-1776	324	6	,	,	PUNCT
ijtc-1776	324	7	&	&	CCONJ
ijtc-1776	324	8	petroni	petroni	PROPN
ijtc-1776	324	9	,	,	PUNCT
ijtc-1776	324	10	k.	k.	PROPN
ijtc-1776	324	11	r.	r.	PROPN
ijtc-1776	324	12	(	(	PUNCT
ijtc-1776	324	13	2005	2005	NUM
ijtc-1776	324	14	)	)	PUNCT
ijtc-1776	324	15	.	.	PUNCT
ijtc-1776	325	1	board	board	NOUN
ijtc-1776	325	2	independence	independence	NOUN
ijtc-1776	325	3	and	and	CCONJ
ijtc-1776	325	4	audit	audit	NOUN
ijtc-1776	325	5	firm	firm	ADJ
ijtc-1776	325	6	type	type	NOUN
ijtc-1776	325	7	.	.	PUNCT
ijtc-1776	326	1	ssrn	ssrn	PROPN
ijtc-1776	326	2	electronic	electronic	ADJ
ijtc-1776	326	3	journal	journal	PROPN
ijtc-1776	326	4	,	,	PUNCT
ijtc-1776	326	5	october	october	PROPN
ijtc-1776	326	6	.	.	PUNCT
ijtc-1776	327	1	https://doi.org/10.2139/ssrn.137582	https://doi.org/10.2139/ssrn.137582	PROPN
ijtc-1776	327	2	ben	ben	PROPN
ijtc-1776	327	3	cheikh	cheikh	PROPN
ijtc-1776	327	4	,	,	PUNCT
ijtc-1776	327	5	s.	s.	PROPN
ijtc-1776	327	6	,	,	PUNCT
ijtc-1776	327	7	&	&	CCONJ
ijtc-1776	327	8	loukil	loukil	PROPN
ijtc-1776	327	9	,	,	PUNCT
ijtc-1776	327	10	n.	n.	NOUN
ijtc-1776	327	11	(	(	PUNCT
ijtc-1776	327	12	2023	2023	NUM
ijtc-1776	327	13	)	)	PUNCT
ijtc-1776	327	14	.	.	PUNCT
ijtc-1776	328	1	political	political	ADJ
ijtc-1776	328	2	connections	connection	NOUN
ijtc-1776	328	3	,	,	PUNCT
ijtc-1776	328	4	related	relate	VERB
ijtc-1776	328	5	party	party	NOUN
ijtc-1776	328	6	transactions	transaction	NOUN
ijtc-1776	328	7	and	and	CCONJ
ijtc-1776	328	8	firm	firm	ADJ
ijtc-1776	328	9	performance	performance	NOUN
ijtc-1776	328	10	:	:	PUNCT
ijtc-1776	328	11	evidence	evidence	NOUN
ijtc-1776	328	12	from	from	ADP
ijtc-1776	328	13	tunisian	tunisian	ADJ
ijtc-1776	328	14	context	context	NOUN
ijtc-1776	328	15	.	.	PUNCT
ijtc-1776	329	1	journal	journal	NOUN
ijtc-1776	329	2	of	of	ADP
ijtc-1776	329	3	accounting	account	VERB
ijtc-1776	329	4	in	in	ADP
ijtc-1776	329	5	emerging	emerge	VERB
ijtc-1776	329	6	economies	economy	NOUN
ijtc-1776	329	7	,	,	PUNCT
ijtc-1776	329	8	13(1	13(1	NUM
ijtc-1776	329	9	)	)	PUNCT
ijtc-1776	329	10	,	,	PUNCT
ijtc-1776	329	11	22–42	22–42	NUM
ijtc-1776	329	12	.	.	PROPN
ijtc-1776	329	13	https://doi.org/10.1108/jaee-10-2020-0287	https://doi.org/10.1108/jaee-10-2020-0287	PROPN
ijtc-1776	329	14	boubakri	boubakri	PROPN
ijtc-1776	329	15	,	,	PUNCT
ijtc-1776	329	16	n.	n.	NOUN
ijtc-1776	329	17	,	,	PUNCT
ijtc-1776	329	18	cosset	cosset	PROPN
ijtc-1776	329	19	,	,	PUNCT
ijtc-1776	329	20	j.	j.	PROPN
ijtc-1776	329	21	c.	c.	PROPN
ijtc-1776	329	22	,	,	PUNCT
ijtc-1776	329	23	&	&	CCONJ
ijtc-1776	329	24	saffar	saffar	PROPN
ijtc-1776	329	25	,	,	PUNCT
ijtc-1776	329	26	w.	w.	PROPN
ijtc-1776	329	27	(	(	PUNCT
ijtc-1776	329	28	2012	2012	NUM
ijtc-1776	329	29	)	)	PUNCT
ijtc-1776	329	30	.	.	PUNCT
ijtc-1776	330	1	the	the	DET
ijtc-1776	330	2	impact	impact	NOUN
ijtc-1776	330	3	of	of	ADP
ijtc-1776	330	4	political	political	ADJ
ijtc-1776	330	5	connections	connection	NOUN
ijtc-1776	330	6	on	on	ADP
ijtc-1776	330	7	firms	firm	NOUN
ijtc-1776	330	8	’	'	PUNCT
ijtc-1776	330	9	operating	operating	NOUN
ijtc-1776	330	10	performance	performance	NOUN
ijtc-1776	330	11	and	and	CCONJ
ijtc-1776	330	12	financing	financing	NOUN
ijtc-1776	330	13	decisions	decision	NOUN
ijtc-1776	330	14	.	.	PUNCT
ijtc-1776	331	1	journal	journal	NOUN
ijtc-1776	331	2	of	of	ADP
ijtc-1776	331	3	financial	financial	ADJ
ijtc-1776	331	4	research	research	NOUN
ijtc-1776	331	5	,	,	PUNCT
ijtc-1776	331	6	35(3	35(3	NUM
ijtc-1776	331	7	)	)	PUNCT
ijtc-1776	331	8	,	,	PUNCT
ijtc-1776	332	1	397–423	397–423	NUM
ijtc-1776	332	2	.	.	PUNCT
ijtc-1776	332	3	https://doi.org/10.1111/j.1475-6803.2012.01322.x	https://doi.org/10.1111/j.1475-6803.2012.01322.x	PROPN
ijtc-1776	332	4	braam	braam	NOUN
ijtc-1776	332	5	,	,	PUNCT
ijtc-1776	332	6	g.	g.	PROPN
ijtc-1776	332	7	,	,	PUNCT
ijtc-1776	332	8	nandy	nandy	PROPN
ijtc-1776	332	9	,	,	PUNCT
ijtc-1776	332	10	m.	m.	NOUN
ijtc-1776	332	11	,	,	PUNCT
ijtc-1776	332	12	weitzel	weitzel	NOUN
ijtc-1776	332	13	,	,	PUNCT
ijtc-1776	332	14	u.	u.	PROPN
ijtc-1776	332	15	,	,	PUNCT
ijtc-1776	332	16	&	&	CCONJ
ijtc-1776	332	17	lodh	lodh	PROPN
ijtc-1776	332	18	,	,	PUNCT
ijtc-1776	332	19	s.	s.	PROPN
ijtc-1776	332	20	(	(	PUNCT
ijtc-1776	332	21	2015	2015	NUM
ijtc-1776	332	22	)	)	PUNCT
ijtc-1776	332	23	.	.	PUNCT
ijtc-1776	333	1	accrual	accrual	ADJ
ijtc-1776	333	2	-	-	PUNCT
ijtc-1776	333	3	based	base	VERB
ijtc-1776	333	4	and	and	CCONJ
ijtc-1776	333	5	real	real	ADJ
ijtc-1776	333	6	earnings	earning	NOUN
ijtc-1776	333	7	management	management	NOUN
ijtc-1776	333	8	and	and	CCONJ
ijtc-1776	333	9	political	political	ADJ
ijtc-1776	333	10	connections	connection	NOUN
ijtc-1776	333	11	.	.	PUNCT
ijtc-1776	334	1	international	international	ADJ
ijtc-1776	334	2	journal	journal	PROPN
ijtc-1776	334	3	of	of	ADP
ijtc-1776	334	4	accounting	accounting	NOUN
ijtc-1776	334	5	,	,	PUNCT
ijtc-1776	334	6	50(2	50(2	NUM
ijtc-1776	334	7	)	)	PUNCT
ijtc-1776	334	8	,	,	PUNCT
ijtc-1776	334	9	111–141	111–141	NUM
ijtc-1776	334	10	.	.	PUNCT
ijtc-1776	335	1	https://doi.org/10.1016/j.intacc.2013.10.009	https://doi.org/10.1016/j.intacc.2013.10.009	PROPN
ijtc-1776	336	1	http://www.ilomata.org/index.php/ijtc	http://www.ilomata.org/index.php/ijtc	PRON
ijtc-1776	336	2	political	political	ADJ
ijtc-1776	336	3	connections	connection	NOUN
ijtc-1776	336	4	and	and	CCONJ
ijtc-1776	336	5	real	real	ADJ
ijtc-1776	336	6	earnings	earning	NOUN
ijtc-1776	336	7	management	management	NOUN
ijtc-1776	336	8	:	:	PUNCT
ijtc-1776	336	9	the	the	DET
ijtc-1776	336	10	moderating	moderate	VERB
ijtc-1776	336	11	role	role	NOUN
ijtc-1776	336	12	of	of	ADP
ijtc-1776	336	13	family	family	NOUN
ijtc-1776	336	14	ownership	ownership	NOUN
ijtc-1776	336	15	and	and	CCONJ
ijtc-1776	336	16	audit	audit	NOUN
ijtc-1776	336	17	quality	quality	NOUN
ijtc-1776	336	18	in	in	ADP
ijtc-1776	336	19	indonesian	indonesian	ADJ
ijtc-1776	336	20	manufacturing	manufacturing	NOUN
ijtc-1776	336	21	firms	firm	NOUN
ijtc-1776	336	22	maeza	maeza	ADV
ijtc-1776	336	23	and	and	CCONJ
ijtc-1776	336	24	suranta	suranta	VERB
ijtc-1776	336	25	108|	108|	NUM
ijtc-1776	336	26	ilomata	ilomata	NOUN
ijtc-1776	336	27	internasional	internasional	ADJ
ijtc-1776	336	28	journal	journal	NOUN
ijtc-1776	336	29	of	of	ADP
ijtc-1776	336	30	tax	tax	PROPN
ijtc-1776	336	31	&	&	CCONJ
ijtc-1776	336	32	accounting	accounting	PROPN
ijtc-1776	336	33	http://www.ilomata.org/index.php/ijtc	http://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1776	336	34	burton	burton	PROPN
ijtc-1776	336	35	,	,	PUNCT
ijtc-1776	336	36	f.	f.	PROPN
ijtc-1776	336	37	g.	g.	PROPN
ijtc-1776	336	38	,	,	PUNCT
ijtc-1776	336	39	wilks	wilks	PROPN
ijtc-1776	336	40	,	,	PUNCT
ijtc-1776	336	41	t.	t.	PROPN
ijtc-1776	336	42	j.	j.	PROPN
ijtc-1776	336	43	,	,	PUNCT
ijtc-1776	336	44	&	&	CCONJ
ijtc-1776	336	45	zimbelman	zimbelman	PROPN
ijtc-1776	336	46	,	,	PUNCT
ijtc-1776	336	47	m.	m.	PROPN
ijtc-1776	336	48	f.	f.	PROPN
ijtc-1776	336	49	(	(	PUNCT
ijtc-1776	336	50	2011	2011	NUM
ijtc-1776	336	51	)	)	PUNCT
ijtc-1776	336	52	.	.	PUNCT
ijtc-1776	337	1	the	the	DET
ijtc-1776	337	2	impact	impact	NOUN
ijtc-1776	337	3	of	of	ADP
ijtc-1776	337	4	audit	audit	NOUN
ijtc-1776	337	5	penalty	penalty	NOUN
ijtc-1776	337	6	distributions	distribution	NOUN
ijtc-1776	337	7	on	on	ADP
ijtc-1776	337	8	the	the	DET
ijtc-1776	337	9	detection	detection	NOUN
ijtc-1776	337	10	and	and	CCONJ
ijtc-1776	337	11	frequency	frequency	NOUN
ijtc-1776	337	12	of	of	ADP
ijtc-1776	337	13	fraudulent	fraudulent	ADJ
ijtc-1776	337	14	reporting	reporting	NOUN
ijtc-1776	337	15	.	.	PUNCT
ijtc-1776	338	1	review	review	NOUN
ijtc-1776	338	2	of	of	ADP
ijtc-1776	338	3	accounting	accounting	NOUN
ijtc-1776	338	4	studies	study	NOUN
ijtc-1776	338	5	,	,	PUNCT
ijtc-1776	338	6	16(4	16(4	NUM
ijtc-1776	338	7	)	)	PUNCT
ijtc-1776	338	8	,	,	PUNCT
ijtc-1776	338	9	843	843	NUM
ijtc-1776	338	10	–	–	PUNCT
ijtc-1776	338	11	865	865	NUM
ijtc-1776	338	12	.	.	PUNCT
ijtc-1776	338	13	https://doi.org/10.1007/s11142-011-9152-9	https://doi.org/10.1007/s11142-011-9152-9	NUM
ijtc-1776	338	14	chaney	chaney	PROPN
ijtc-1776	338	15	,	,	PUNCT
ijtc-1776	338	16	p.	p.	PROPN
ijtc-1776	338	17	k.	k.	PROPN
ijtc-1776	338	18	,	,	PUNCT
ijtc-1776	338	19	faccio	faccio	PROPN
ijtc-1776	338	20	,	,	PUNCT
ijtc-1776	338	21	m.	m.	NOUN
ijtc-1776	338	22	,	,	PUNCT
ijtc-1776	338	23	&	&	CCONJ
ijtc-1776	338	24	parsley	parsley	PROPN
ijtc-1776	338	25	,	,	PUNCT
ijtc-1776	338	26	d.	d.	PROPN
ijtc-1776	338	27	(	(	PUNCT
ijtc-1776	338	28	2011	2011	NUM
ijtc-1776	338	29	)	)	PUNCT
ijtc-1776	338	30	.	.	PUNCT
ijtc-1776	339	1	the	the	DET
ijtc-1776	339	2	quality	quality	NOUN
ijtc-1776	339	3	of	of	ADP
ijtc-1776	339	4	accounting	accounting	NOUN
ijtc-1776	339	5	information	information	NOUN
ijtc-1776	339	6	in	in	ADP
ijtc-1776	339	7	politically	politically	ADV
ijtc-1776	339	8	connected	connect	VERB
ijtc-1776	339	9	firms	firm	NOUN
ijtc-1776	339	10	.	.	PUNCT
ijtc-1776	340	1	journal	journal	NOUN
ijtc-1776	340	2	of	of	ADP
ijtc-1776	340	3	accounting	accounting	NOUN
ijtc-1776	340	4	and	and	CCONJ
ijtc-1776	340	5	economics	economic	NOUN
ijtc-1776	340	6	,	,	PUNCT
ijtc-1776	340	7	51(1–2	51(1–2	PROPN
ijtc-1776	340	8	)	)	PUNCT
ijtc-1776	340	9	,	,	PUNCT
ijtc-1776	340	10	58–76	58–76	NUM
ijtc-1776	340	11	.	.	PUNCT
ijtc-1776	341	1	https://doi.org/10.1016/j.jacceco.2010.07.003	https://doi.org/10.1016/j.jacceco.2010.07.003	PROPN
ijtc-1776	341	2	chi	chi	PROPN
ijtc-1776	341	3	,	,	PUNCT
ijtc-1776	341	4	j.	j.	PROPN
ijtc-1776	341	5	,	,	PUNCT
ijtc-1776	341	6	liao	liao	PROPN
ijtc-1776	341	7	,	,	PUNCT
ijtc-1776	341	8	j.	j.	PROPN
ijtc-1776	341	9	,	,	PUNCT
ijtc-1776	341	10	&	&	CCONJ
ijtc-1776	341	11	chen	chen	PROPN
ijtc-1776	341	12	,	,	PUNCT
ijtc-1776	341	13	x.	x.	PROPN
ijtc-1776	341	14	(	(	PUNCT
ijtc-1776	341	15	2016	2016	NUM
ijtc-1776	341	16	)	)	PUNCT
ijtc-1776	341	17	.	.	PUNCT
ijtc-1776	342	1	politically	politically	ADV
ijtc-1776	342	2	connected	connect	VERB
ijtc-1776	342	3	ceos	ceos	NOUN
ijtc-1776	342	4	and	and	CCONJ
ijtc-1776	342	5	earnings	earning	NOUN
ijtc-1776	342	6	management	management	NOUN
ijtc-1776	342	7	:	:	PUNCT
ijtc-1776	342	8	evidence	evidence	NOUN
ijtc-1776	342	9	from	from	ADP
ijtc-1776	342	10	china	china	PROPN
ijtc-1776	342	11	.	.	PUNCT
ijtc-1776	343	1	journal	journal	PROPN
ijtc-1776	343	2	of	of	ADP
ijtc-1776	343	3	the	the	DET
ijtc-1776	343	4	asia	asia	PROPN
ijtc-1776	343	5	pacific	pacific	PROPN
ijtc-1776	343	6	economy	economy	NOUN
ijtc-1776	343	7	,	,	PUNCT
ijtc-1776	343	8	21(3	21(3	NUM
ijtc-1776	343	9	)	)	PUNCT
ijtc-1776	343	10	,	,	PUNCT
ijtc-1776	343	11	397–417	397–417	NUM
ijtc-1776	343	12	.	.	PUNCT
ijtc-1776	344	1	https://doi.org/10.1080/13547860.2016.1176644	https://doi.org/10.1080/13547860.2016.1176644	PROPN
ijtc-1776	344	2	chung	chung	PROPN
ijtc-1776	344	3	,	,	PUNCT
ijtc-1776	344	4	r.	r.	PROPN
ijtc-1776	344	5	,	,	PUNCT
ijtc-1776	344	6	firth	firth	PROPN
ijtc-1776	344	7	,	,	PUNCT
ijtc-1776	344	8	m.	m.	NOUN
ijtc-1776	344	9	,	,	PUNCT
ijtc-1776	344	10	&	&	CCONJ
ijtc-1776	344	11	kim	kim	PROPN
ijtc-1776	344	12	,	,	PUNCT
ijtc-1776	344	13	j.	j.	PROPN
ijtc-1776	344	14	b.	b.	PROPN
ijtc-1776	344	15	(	(	PUNCT
ijtc-1776	344	16	2005	2005	NUM
ijtc-1776	344	17	)	)	PUNCT
ijtc-1776	344	18	.	.	PUNCT
ijtc-1776	345	1	earnings	earning	NOUN
ijtc-1776	345	2	management	management	NOUN
ijtc-1776	345	3	,	,	PUNCT
ijtc-1776	345	4	surplus	surplus	NOUN
ijtc-1776	345	5	free	free	ADJ
ijtc-1776	345	6	cash	cash	NOUN
ijtc-1776	345	7	flow	flow	NOUN
ijtc-1776	345	8	,	,	PUNCT
ijtc-1776	345	9	and	and	CCONJ
ijtc-1776	345	10	external	external	ADJ
ijtc-1776	345	11	monitoring	monitoring	NOUN
ijtc-1776	345	12	.	.	PUNCT
ijtc-1776	346	1	journal	journal	PROPN
ijtc-1776	346	2	of	of	ADP
ijtc-1776	346	3	business	business	NOUN
ijtc-1776	346	4	research	research	NOUN
ijtc-1776	346	5	,	,	PUNCT
ijtc-1776	346	6	58(6	58(6	NOUN
ijtc-1776	346	7	)	)	PUNCT
ijtc-1776	346	8	,	,	PUNCT
ijtc-1776	346	9	766–776	766–776	NUM
ijtc-1776	346	10	.	.	PUNCT
ijtc-1776	347	1	https://doi.org/10.1016/j.jbusres.2003.12.002	https://doi.org/10.1016/j.jbusres.2003.12.002	PROPN
ijtc-1776	347	2	cohen	cohen	PROPN
ijtc-1776	347	3	,	,	PUNCT
ijtc-1776	347	4	d.	d.	PROPN
ijtc-1776	347	5	a.	a.	PROPN
ijtc-1776	347	6	,	,	PUNCT
ijtc-1776	347	7	&	&	CCONJ
ijtc-1776	347	8	zarowin	zarowin	PROPN
ijtc-1776	347	9	,	,	PUNCT
ijtc-1776	347	10	p.	p.	NOUN
ijtc-1776	347	11	(	(	PUNCT
ijtc-1776	347	12	2010	2010	NUM
ijtc-1776	347	13	)	)	PUNCT
ijtc-1776	347	14	.	.	PUNCT
ijtc-1776	348	1	accrual	accrual	ADJ
ijtc-1776	348	2	-	-	PUNCT
ijtc-1776	348	3	based	base	VERB
ijtc-1776	348	4	and	and	CCONJ
ijtc-1776	348	5	real	real	ADJ
ijtc-1776	348	6	earnings	earning	NOUN
ijtc-1776	348	7	management	management	NOUN
ijtc-1776	348	8	activities	activity	NOUN
ijtc-1776	348	9	around	around	ADP
ijtc-1776	348	10	seasoned	seasoned	ADJ
ijtc-1776	348	11	equity	equity	NOUN
ijtc-1776	348	12	offerings	offering	NOUN
ijtc-1776	348	13	.	.	PUNCT
ijtc-1776	349	1	journal	journal	NOUN
ijtc-1776	349	2	of	of	ADP
ijtc-1776	349	3	accounting	accounting	NOUN
ijtc-1776	349	4	and	and	CCONJ
ijtc-1776	349	5	economics	economic	NOUN
ijtc-1776	349	6	,	,	PUNCT
ijtc-1776	349	7	50(1	50(1	NUM
ijtc-1776	349	8	)	)	PUNCT
ijtc-1776	349	9	,	,	PUNCT
ijtc-1776	349	10	2–19	2–19	PROPN
ijtc-1776	349	11	.	.	PUNCT
ijtc-1776	350	1	https://doi.org/10.1016/j.jacceco.2010.01.002	https://doi.org/10.1016/j.jacceco.2010.01.002	PROPN
ijtc-1776	350	2	dedman	dedman	PROPN
ijtc-1776	350	3	,	,	PUNCT
ijtc-1776	350	4	e.	e.	PROPN
ijtc-1776	350	5	,	,	PUNCT
ijtc-1776	350	6	&	&	CCONJ
ijtc-1776	350	7	kausar	kausar	PROPN
ijtc-1776	350	8	,	,	PUNCT
ijtc-1776	350	9	a.	a.	NOUN
ijtc-1776	350	10	(	(	PUNCT
ijtc-1776	350	11	2012	2012	NUM
ijtc-1776	350	12	)	)	PUNCT
ijtc-1776	350	13	.	.	PUNCT
ijtc-1776	351	1	the	the	DET
ijtc-1776	351	2	impact	impact	NOUN
ijtc-1776	351	3	of	of	ADP
ijtc-1776	351	4	voluntary	voluntary	ADJ
ijtc-1776	351	5	audit	audit	NOUN
ijtc-1776	351	6	on	on	ADP
ijtc-1776	351	7	credit	credit	NOUN
ijtc-1776	351	8	ratings	rating	NOUN
ijtc-1776	351	9	:	:	PUNCT
ijtc-1776	351	10	evidence	evidence	NOUN
ijtc-1776	351	11	from	from	ADP
ijtc-1776	351	12	uk	uk	PROPN
ijtc-1776	351	13	private	private	ADJ
ijtc-1776	351	14	firms	firm	NOUN
ijtc-1776	351	15	.	.	PUNCT
ijtc-1776	352	1	accounting	accounting	NOUN
ijtc-1776	352	2	and	and	CCONJ
ijtc-1776	352	3	business	business	NOUN
ijtc-1776	352	4	research	research	NOUN
ijtc-1776	352	5	,	,	PUNCT
ijtc-1776	352	6	42(4	42(4	PROPN
ijtc-1776	352	7	)	)	PUNCT
ijtc-1776	352	8	,	,	PUNCT
ijtc-1776	352	9	397–418	397–418	NUM
ijtc-1776	352	10	.	.	PUNCT
ijtc-1776	353	1	https://doi.org/10.1080/00014788.2012.653761	https://doi.org/10.1080/00014788.2012.653761	PROPN
ijtc-1776	353	2	devina	devina	PROPN
ijtc-1776	353	3	damara	damara	PROPN
ijtc-1776	353	4	,	,	PUNCT
ijtc-1776	353	5	putu	putu	PROPN
ijtc-1776	353	6	indrajaya	indrajaya	PROPN
ijtc-1776	353	7	lembut	lembut	PROPN
ijtc-1776	353	8	,	,	PUNCT
ijtc-1776	353	9	f.	f.	PROPN
ijtc-1776	353	10	o.	o.	PROPN
ijtc-1776	353	11	(	(	PUNCT
ijtc-1776	353	12	2023	2023	NUM
ijtc-1776	353	13	)	)	PUNCT
ijtc-1776	353	14	.	.	PUNCT
ijtc-1776	354	1	peran	peran	PROPN
ijtc-1776	354	2	perusahaan	perusahaan	PROPN
ijtc-1776	354	3	keluarga	keluarga	PROPN
ijtc-1776	354	4	,	,	PUNCT
ijtc-1776	354	5	diversifikasi	diversifikasi	PROPN
ijtc-1776	354	6	perusahaan	perusahaan	PROPN
ijtc-1776	354	7	dan	dan	PROPN
ijtc-1776	354	8	leverage	leverage	PROPN
ijtc-1776	354	9	dalam	dalam	PROPN
ijtc-1776	354	10	manajemen	manajeman	NOUN
ijtc-1776	354	11	laba	laba	PROPN
ijtc-1776	354	12	.	.	PUNCT
ijtc-1776	355	1	parsimonia	parsimonia	NOUN
ijtc-1776	355	2	.	.	PUNCT
ijtc-1776	356	1	jurnal	jurnal	PROPN
ijtc-1776	356	2	akuntansi	akuntansi	PROPN
ijtc-1776	356	3	,	,	PUNCT
ijtc-1776	356	4	manajemen	manajeman	NOUN
ijtc-1776	356	5	,	,	PUNCT
ijtc-1776	356	6	dan	dan	PROPN
ijtc-1776	356	7	bisnis	bisnis	PROPN
ijtc-1776	356	8	volume	volume	NOUN
ijtc-1776	356	9	,	,	PUNCT
ijtc-1776	356	10	10(2	10(2	NUM
ijtc-1776	356	11	)	)	PUNCT
ijtc-1776	356	12	.	.	PUNCT
ijtc-1776	357	1	faccio	faccio	PROPN
ijtc-1776	357	2	,	,	PUNCT
ijtc-1776	357	3	m.	m.	NOUN
ijtc-1776	357	4	(	(	PUNCT
ijtc-1776	357	5	2010	2010	NUM
ijtc-1776	357	6	)	)	PUNCT
ijtc-1776	357	7	.	.	PUNCT
ijtc-1776	358	1	financial	financial	ADJ
ijtc-1776	358	2	management	management	NOUN
ijtc-1776	358	3	•	•	NUM
ijtc-1776	358	4	autumn	autumn	NOUN
ijtc-1776	358	5	.	.	PUNCT
ijtc-1776	359	1	financial	financial	ADJ
ijtc-1776	359	2	management	management	NOUN
ijtc-1776	359	3	,	,	PUNCT
ijtc-1776	359	4	1	1	NUM
ijtc-1776	359	5	,	,	PUNCT
ijtc-1776	359	6	905–927	905–927	NUM
ijtc-1776	359	7	.	.	PUNCT
ijtc-1776	359	8	faccio	faccio	PROPN
ijtc-1776	359	9	,	,	PUNCT
ijtc-1776	359	10	m.	m.	NOUN
ijtc-1776	359	11	,	,	PUNCT
ijtc-1776	359	12	masulis	masulis	PROPN
ijtc-1776	359	13	,	,	PUNCT
ijtc-1776	359	14	r.	r.	PROPN
ijtc-1776	359	15	w.	w.	PROPN
ijtc-1776	359	16	,	,	PUNCT
ijtc-1776	359	17	&	&	CCONJ
ijtc-1776	359	18	mcconnell	mcconnell	PROPN
ijtc-1776	359	19	,	,	PUNCT
ijtc-1776	359	20	j.	j.	PROPN
ijtc-1776	359	21	j.	j.	PROPN
ijtc-1776	359	22	(	(	PUNCT
ijtc-1776	359	23	2006	2006	NUM
ijtc-1776	359	24	)	)	PUNCT
ijtc-1776	359	25	.	.	PUNCT
ijtc-1776	360	1	political	political	ADJ
ijtc-1776	360	2	connections	connection	NOUN
ijtc-1776	360	3	and	and	CCONJ
ijtc-1776	360	4	corporate	corporate	ADJ
ijtc-1776	360	5	bailouts	bailout	NOUN
ijtc-1776	360	6	.	.	PUNCT
ijtc-1776	361	1	journal	journal	NOUN
ijtc-1776	361	2	of	of	ADP
ijtc-1776	361	3	finance	finance	NOUN
ijtc-1776	361	4	,	,	PUNCT
ijtc-1776	361	5	61(6	61(6	NUM
ijtc-1776	361	6	)	)	PUNCT
ijtc-1776	361	7	,	,	PUNCT
ijtc-1776	361	8	2597–2635	2597–2635	NUM
ijtc-1776	361	9	.	.	PROPN
ijtc-1776	361	10	https://doi.org/10.1111/j.1540-6261.2006.01000.x	https://doi.org/10.1111/j.1540-6261.2006.01000.x	PROPN
ijtc-1776	361	11	felício	felício	PROPN
ijtc-1776	361	12	,	,	PUNCT
ijtc-1776	361	13	j.	j.	PROPN
ijtc-1776	361	14	a.	a.	PROPN
ijtc-1776	361	15	,	,	PUNCT
ijtc-1776	361	16	&	&	CCONJ
ijtc-1776	361	17	galindo	galindo	PROPN
ijtc-1776	361	18	villardón	villardón	PROPN
ijtc-1776	361	19	,	,	PUNCT
ijtc-1776	361	20	m.	m.	NOUN
ijtc-1776	361	21	p.	p.	NOUN
ijtc-1776	361	22	(	(	PUNCT
ijtc-1776	361	23	2015	2015	NUM
ijtc-1776	361	24	)	)	PUNCT
ijtc-1776	361	25	.	.	PUNCT
ijtc-1776	362	1	family	family	NOUN
ijtc-1776	362	2	characteristics	characteristic	NOUN
ijtc-1776	362	3	and	and	CCONJ
ijtc-1776	362	4	governance	governance	NOUN
ijtc-1776	362	5	of	of	ADP
ijtc-1776	362	6	small	small	ADJ
ijtc-1776	362	7	and	and	CCONJ
ijtc-1776	362	8	medium	medium	ADJ
ijtc-1776	362	9	-	-	PUNCT
ijtc-1776	362	10	sized	sized	ADJ
ijtc-1776	362	11	family	family	NOUN
ijtc-1776	362	12	firms	firm	NOUN
ijtc-1776	362	13	.	.	PUNCT
ijtc-1776	363	1	journal	journal	PROPN
ijtc-1776	363	2	of	of	ADP
ijtc-1776	363	3	business	business	NOUN
ijtc-1776	363	4	economics	economic	NOUN
ijtc-1776	363	5	and	and	CCONJ
ijtc-1776	363	6	management	management	NOUN
ijtc-1776	363	7	,	,	PUNCT
ijtc-1776	363	8	16(6	16(6	NUM
ijtc-1776	363	9	)	)	PUNCT
ijtc-1776	363	10	,	,	PUNCT
ijtc-1776	363	11	1069–1084	1069–1084	NUM
ijtc-1776	363	12	.	.	PUNCT
ijtc-1776	364	1	https://doi.org/10.3846/16111699.2012.747446	https://doi.org/10.3846/16111699.2012.747446	NOUN
ijtc-1776	364	2	gomez	gomez	PROPN
ijtc-1776	364	3	-	-	PUNCT
ijtc-1776	364	4	mejia	mejia	PROPN
ijtc-1776	364	5	,	,	PUNCT
ijtc-1776	364	6	l.	l.	PROPN
ijtc-1776	364	7	,	,	PUNCT
ijtc-1776	364	8	cruz	cruz	PROPN
ijtc-1776	364	9	,	,	PUNCT
ijtc-1776	364	10	c.	c.	PROPN
ijtc-1776	364	11	,	,	PUNCT
ijtc-1776	364	12	&	&	CCONJ
ijtc-1776	364	13	imperatore	imperatore	PROPN
ijtc-1776	364	14	,	,	PUNCT
ijtc-1776	364	15	c.	c.	PROPN
ijtc-1776	364	16	(	(	PUNCT
ijtc-1776	364	17	2014	2014	NUM
ijtc-1776	364	18	)	)	PUNCT
ijtc-1776	364	19	.	.	PUNCT
ijtc-1776	365	1	financial	financial	ADJ
ijtc-1776	365	2	reporting	reporting	NOUN
ijtc-1776	365	3	and	and	CCONJ
ijtc-1776	365	4	the	the	DET
ijtc-1776	365	5	protection	protection	NOUN
ijtc-1776	365	6	of	of	ADP
ijtc-1776	365	7	socioemotional	socioemotional	ADJ
ijtc-1776	365	8	wealth	wealth	NOUN
ijtc-1776	365	9	in	in	ADP
ijtc-1776	365	10	family	family	NOUN
ijtc-1776	365	11	-	-	PUNCT
ijtc-1776	365	12	controlled	control	VERB
ijtc-1776	365	13	firms	firm	NOUN
ijtc-1776	365	14	.	.	PUNCT
ijtc-1776	366	1	european	european	ADJ
ijtc-1776	366	2	accounting	accounting	PROPN
ijtc-1776	366	3	review	review	PROPN
ijtc-1776	366	4	,	,	PUNCT
ijtc-1776	366	5	23(3	23(3	NUM
ijtc-1776	366	6	)	)	PUNCT
ijtc-1776	366	7	,	,	PUNCT
ijtc-1776	366	8	387–402	387–402	NUM
ijtc-1776	366	9	.	.	PUNCT
ijtc-1776	366	10	https://doi.org/10.1080/09638180.2014.944420	https://doi.org/10.1080/09638180.2014.944420	PROPN
ijtc-1776	366	11	gottardo	gottardo	PROPN
ijtc-1776	366	12	,	,	PUNCT
ijtc-1776	366	13	p.	p.	PROPN
ijtc-1776	366	14	,	,	PUNCT
ijtc-1776	366	15	&	&	CCONJ
ijtc-1776	366	16	moisello	moisello	PROPN
ijtc-1776	366	17	,	,	PUNCT
ijtc-1776	366	18	a.	a.	NOUN
ijtc-1776	366	19	m.	m.	NOUN
ijtc-1776	366	20	(	(	PUNCT
ijtc-1776	366	21	2016	2016	NUM
ijtc-1776	366	22	)	)	PUNCT
ijtc-1776	366	23	.	.	PUNCT
ijtc-1776	367	1	the	the	DET
ijtc-1776	367	2	impact	impact	NOUN
ijtc-1776	367	3	of	of	ADP
ijtc-1776	367	4	family	family	NOUN
ijtc-1776	367	5	control	control	NOUN
ijtc-1776	367	6	and	and	CCONJ
ijtc-1776	367	7	influence	influence	NOUN
ijtc-1776	367	8	on	on	ADP
ijtc-1776	367	9	leverage	leverage	NOUN
ijtc-1776	367	10	.	.	PUNCT
ijtc-1776	368	1	european	european	PROPN
ijtc-1776	368	2	journal	journal	PROPN
ijtc-1776	368	3	of	of	ADP
ijtc-1776	368	4	economics	economic	NOUN
ijtc-1776	368	5	,	,	PUNCT
ijtc-1776	368	6	finance	finance	NOUN
ijtc-1776	368	7	and	and	CCONJ
ijtc-1776	368	8	administrative	administrative	ADJ
ijtc-1776	368	9	sciences	science	NOUN
ijtc-1776	368	10	,	,	PUNCT
ijtc-1776	368	11	87	87	NUM
ijtc-1776	368	12	,	,	PUNCT
ijtc-1776	368	13	5–24	5–24	PROPN
ijtc-1776	368	14	.	.	PUNCT
ijtc-1776	369	1	graham	graham	PROPN
ijtc-1776	369	2	,	,	PUNCT
ijtc-1776	369	3	j.	j.	PROPN
ijtc-1776	369	4	r.	r.	PROPN
ijtc-1776	369	5	,	,	PUNCT
ijtc-1776	369	6	harvey	harvey	PROPN
ijtc-1776	369	7	,	,	PUNCT
ijtc-1776	369	8	c.	c.	PROPN
ijtc-1776	369	9	r.	r.	PROPN
ijtc-1776	369	10	,	,	PUNCT
ijtc-1776	369	11	&	&	CCONJ
ijtc-1776	369	12	rajgopal	rajgopal	PROPN
ijtc-1776	369	13	,	,	PUNCT
ijtc-1776	369	14	s.	s.	PROPN
ijtc-1776	369	15	(	(	PUNCT
ijtc-1776	369	16	2005	2005	NUM
ijtc-1776	369	17	)	)	PUNCT
ijtc-1776	369	18	.	.	PUNCT
ijtc-1776	370	1	the	the	DET
ijtc-1776	370	2	economic	economic	ADJ
ijtc-1776	370	3	implications	implication	NOUN
ijtc-1776	370	4	of	of	ADP
ijtc-1776	370	5	corporate	corporate	ADJ
ijtc-1776	370	6	financial	financial	ADJ
ijtc-1776	370	7	reporting	reporting	NOUN
ijtc-1776	370	8	.	.	PUNCT
ijtc-1776	371	1	journal	journal	NOUN
ijtc-1776	371	2	of	of	ADP
ijtc-1776	371	3	accounting	accounting	NOUN
ijtc-1776	371	4	and	and	CCONJ
ijtc-1776	371	5	economics	economic	NOUN
ijtc-1776	371	6	,	,	PUNCT
ijtc-1776	371	7	40(1–3	40(1–3	PROPN
ijtc-1776	371	8	)	)	PUNCT
ijtc-1776	371	9	,	,	PUNCT
ijtc-1776	371	10	3–73	3–73	X
ijtc-1776	371	11	.	.	PUNCT
ijtc-1776	372	1	https://doi.org/10.1016/j.jacceco.2005.01.002	https://doi.org/10.1016/j.jacceco.2005.01.002	PROPN
ijtc-1776	372	2	guedhami	guedhami	NOUN
ijtc-1776	372	3	,	,	PUNCT
ijtc-1776	372	4	o.	o.	NOUN
ijtc-1776	372	5	,	,	PUNCT
ijtc-1776	372	6	pittman	pittman	NOUN
ijtc-1776	372	7	,	,	PUNCT
ijtc-1776	372	8	j.	j.	PROPN
ijtc-1776	372	9	a.	a.	PROPN
ijtc-1776	372	10	,	,	PUNCT
ijtc-1776	372	11	&	&	CCONJ
ijtc-1776	372	12	saffar	saffar	PROPN
ijtc-1776	372	13	,	,	PUNCT
ijtc-1776	372	14	w.	w.	PROPN
ijtc-1776	372	15	(	(	PUNCT
ijtc-1776	372	16	2014	2014	NUM
ijtc-1776	372	17	)	)	PUNCT
ijtc-1776	372	18	.	.	PUNCT
ijtc-1776	373	1	auditor	auditor	NOUN
ijtc-1776	373	2	choice	choice	NOUN
ijtc-1776	373	3	in	in	ADP
ijtc-1776	373	4	politically	politically	ADV
ijtc-1776	373	5	connected	connect	VERB
ijtc-1776	373	6	firms	firm	NOUN
ijtc-1776	373	7	.	.	PUNCT
ijtc-1776	374	1	journal	journal	NOUN
ijtc-1776	374	2	of	of	ADP
ijtc-1776	374	3	accounting	accounting	NOUN
ijtc-1776	374	4	research	research	NOUN
ijtc-1776	374	5	,	,	PUNCT
ijtc-1776	374	6	52(1	52(1	NOUN
ijtc-1776	374	7	)	)	PUNCT
ijtc-1776	374	8	,	,	PUNCT
ijtc-1776	374	9	107–162	107–162	NUM
ijtc-1776	374	10	.	.	PUNCT
ijtc-1776	375	1	https://doi.org/10.1111/1475-679x.12032	https://doi.org/10.1111/1475-679x.12032	PROPN
ijtc-1776	375	2	guerra	guerra	NOUN
ijtc-1776	375	3	pérez	pérez	NOUN
ijtc-1776	375	4	,	,	PUNCT
ijtc-1776	375	5	s.	s.	PROPN
ijtc-1776	375	6	,	,	PUNCT
ijtc-1776	375	7	bona	bona	PROPN
ijtc-1776	375	8	sánchez	sánchez	PROPN
ijtc-1776	375	9	,	,	PUNCT
ijtc-1776	375	10	c.	c.	PROPN
ijtc-1776	375	11	,	,	PUNCT
ijtc-1776	375	12	&	&	CCONJ
ijtc-1776	375	13	santana	santana	PROPN
ijtc-1776	375	14	martín	martín	PROPN
ijtc-1776	375	15	,	,	PUNCT
ijtc-1776	375	16	d.	d.	PROPN
ijtc-1776	375	17	j.	j.	PROPN
ijtc-1776	375	18	(	(	PUNCT
ijtc-1776	375	19	2015	2015	NUM
ijtc-1776	375	20	)	)	PUNCT
ijtc-1776	375	21	.	.	PUNCT
ijtc-1776	376	1	politically	politically	ADV
ijtc-1776	376	2	connected	connect	VERB
ijtc-1776	376	3	firms	firm	NOUN
ijtc-1776	376	4	in	in	ADP
ijtc-1776	376	5	spain	spain	PROPN
ijtc-1776	376	6	.	.	PUNCT
ijtc-1776	377	1	brq	brq	PROPN
ijtc-1776	377	2	business	business	PROPN
ijtc-1776	377	3	research	research	PROPN
ijtc-1776	377	4	quarterly	quarterly	ADV
ijtc-1776	377	5	,	,	PUNCT
ijtc-1776	377	6	18(4	18(4	NUM
ijtc-1776	377	7	)	)	PUNCT
ijtc-1776	377	8	,	,	PUNCT
ijtc-1776	377	9	230–245	230–245	NUM
ijtc-1776	377	10	.	.	PUNCT
ijtc-1776	378	1	https://doi.org/10.1016/j.brq.2014.10.002	https://doi.org/10.1016/j.brq.2014.10.002	PROPN
ijtc-1776	378	2	gunny	gunny	NOUN
ijtc-1776	378	3	.	.	PUNCT
ijtc-1776	379	1	(	(	PUNCT
ijtc-1776	379	2	2005	2005	NUM
ijtc-1776	379	3	)	)	PUNCT
ijtc-1776	379	4	.	.	PUNCT
ijtc-1776	380	1	what	what	PRON
ijtc-1776	380	2	are	be	AUX
ijtc-1776	380	3	the	the	DET
ijtc-1776	380	4	consequences	consequence	NOUN
ijtc-1776	380	5	of	of	ADP
ijtc-1776	380	6	real	real	ADJ
ijtc-1776	380	7	earnings	earning	NOUN
ijtc-1776	380	8	management_gunny_definsi	management_gunny_definsi	PROPN
ijtc-1776	381	1	http://www.ilomata.org/index.php/ijtc	http://www.ilomata.org/index.php/ijtc	ADV
ijtc-1776	381	2	political	political	ADJ
ijtc-1776	381	3	connections	connection	NOUN
ijtc-1776	381	4	and	and	CCONJ
ijtc-1776	381	5	real	real	ADJ
ijtc-1776	381	6	earnings	earning	NOUN
ijtc-1776	381	7	management	management	NOUN
ijtc-1776	381	8	:	:	PUNCT
ijtc-1776	382	1	the	the	DET
ijtc-1776	382	2	moderating	moderate	VERB
ijtc-1776	382	3	role	role	NOUN
ijtc-1776	382	4	of	of	ADP
ijtc-1776	382	5	family	family	NOUN
ijtc-1776	382	6	ownership	ownership	NOUN
ijtc-1776	382	7	and	and	CCONJ
ijtc-1776	382	8	audit	audit	NOUN
ijtc-1776	382	9	quality	quality	NOUN
ijtc-1776	382	10	in	in	ADP
ijtc-1776	382	11	indonesian	indonesian	ADJ
ijtc-1776	382	12	manufacturing	manufacturing	NOUN
ijtc-1776	382	13	firms	firm	NOUN
ijtc-1776	382	14	maeza	maeza	ADV
ijtc-1776	382	15	and	and	CCONJ
ijtc-1776	382	16	suranta	suranta	VERB
ijtc-1776	382	17	109|	109|	NUM
ijtc-1776	382	18	ilomata	ilomata	PROPN
ijtc-1776	382	19	internasional	internasional	ADJ
ijtc-1776	382	20	journal	journal	NOUN
ijtc-1776	382	21	of	of	ADP
ijtc-1776	382	22	tax	tax	PROPN
ijtc-1776	382	23	&	&	CCONJ
ijtc-1776	382	24	accounting	accounting	PROPN
ijtc-1776	382	25	http://www.ilomata.org/index.php/ijtc	http://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1776	382	26	manajemen	manajeman	NOUN
ijtc-1776	382	27	laba	laba	VERB
ijtc-1776	382	28	.	.	PUNCT
ijtc-1776	383	1	working	work	VERB
ijtc-1776	383	2	paper	paper	NOUN
ijtc-1776	383	3	,	,	PUNCT
ijtc-1776	383	4	university	university	NOUN
ijtc-1776	383	5	of	of	ADP
ijtc-1776	383	6	colorado	colorado	PROPN
ijtc-1776	383	7	.	.	PUNCT
ijtc-1776	384	1	harymawan	harymawan	PROPN
ijtc-1776	384	2	,	,	PUNCT
ijtc-1776	384	3	i.	i.	PROPN
ijtc-1776	384	4	,	,	PUNCT
ijtc-1776	384	5	&	&	CCONJ
ijtc-1776	384	6	nowland	nowland	PROPN
ijtc-1776	384	7	,	,	PUNCT
ijtc-1776	384	8	j.	j.	PROPN
ijtc-1776	384	9	(	(	PUNCT
ijtc-1776	384	10	2016	2016	NUM
ijtc-1776	384	11	)	)	PUNCT
ijtc-1776	384	12	.	.	PUNCT
ijtc-1776	385	1	political	political	ADJ
ijtc-1776	385	2	connections	connection	NOUN
ijtc-1776	385	3	and	and	CCONJ
ijtc-1776	385	4	earnings	earning	NOUN
ijtc-1776	385	5	quality	quality	NOUN
ijtc-1776	385	6	.	.	PUNCT
ijtc-1776	386	1	international	international	ADJ
ijtc-1776	386	2	journal	journal	PROPN
ijtc-1776	386	3	of	of	ADP
ijtc-1776	386	4	accounting	accounting	PROPN
ijtc-1776	386	5	&	&	CCONJ
ijtc-1776	386	6	information	information	PROPN
ijtc-1776	386	7	management	management	NOUN
ijtc-1776	386	8	,	,	PUNCT
ijtc-1776	386	9	24(4	24(4	NOUN
ijtc-1776	386	10	)	)	PUNCT
ijtc-1776	386	11	,	,	PUNCT
ijtc-1776	386	12	339–356	339–356	NUM
ijtc-1776	386	13	.	.	PUNCT
ijtc-1776	387	1	https://doi.org/10.1108/ijaim05-2016-0056	https://doi.org/10.1108/ijaim05-2016-0056	PROPN
ijtc-1776	387	2	huguet	huguet	PROPN
ijtc-1776	387	3	,	,	PUNCT
ijtc-1776	387	4	d.	d.	PROPN
ijtc-1776	387	5	,	,	PUNCT
ijtc-1776	387	6	&	&	CCONJ
ijtc-1776	387	7	gandía	gandía	PROPN
ijtc-1776	387	8	,	,	PUNCT
ijtc-1776	387	9	j.	j.	PROPN
ijtc-1776	387	10	l.	l.	PROPN
ijtc-1776	387	11	(	(	PUNCT
ijtc-1776	387	12	2014	2014	NUM
ijtc-1776	387	13	)	)	PUNCT
ijtc-1776	387	14	.	.	PUNCT
ijtc-1776	388	1	coste	coste	PROPN
ijtc-1776	388	2	financiero	financiero	PROPN
ijtc-1776	388	3	y	y	PROPN
ijtc-1776	388	4	auditoría	auditoría	VERB
ijtc-1776	388	5	en	en	PROPN
ijtc-1776	388	6	las	las	PROPN
ijtc-1776	388	7	pymes	pymes	PROPN
ijtc-1776	388	8	españolas	españolas	PROPN
ijtc-1776	388	9	.	.	PROPN
ijtc-1776	389	1	revista	revista	PROPN
ijtc-1776	389	2	espanola	espanola	PROPN
ijtc-1776	389	3	de	de	PROPN
ijtc-1776	389	4	financiacion	financiacion	PROPN
ijtc-1776	389	5	y	y	PROPN
ijtc-1776	389	6	contabilidad	contabilidad	PROPN
ijtc-1776	389	7	,	,	PUNCT
ijtc-1776	389	8	43(3	43(3	NUM
ijtc-1776	389	9	)	)	PUNCT
ijtc-1776	389	10	,	,	PUNCT
ijtc-1776	389	11	266–289	266–289	NUM
ijtc-1776	389	12	.	.	PUNCT
ijtc-1776	390	1	https://doi.org/10.1080/02102412.2014.942154	https://doi.org/10.1080/02102412.2014.942154	PROPN
ijtc-1776	390	2	hussainey	hussainey	PROPN
ijtc-1776	390	3	,	,	PUNCT
ijtc-1776	390	4	k.	k.	PROPN
ijtc-1776	390	5	(	(	PUNCT
ijtc-1776	390	6	2009	2009	NUM
ijtc-1776	390	7	)	)	PUNCT
ijtc-1776	390	8	.	.	PUNCT
ijtc-1776	391	1	the	the	DET
ijtc-1776	391	2	impact	impact	NOUN
ijtc-1776	391	3	of	of	ADP
ijtc-1776	391	4	audit	audit	NOUN
ijtc-1776	391	5	quality	quality	NOUN
ijtc-1776	391	6	on	on	ADP
ijtc-1776	391	7	earnings	earning	NOUN
ijtc-1776	391	8	predictability	predictability	NOUN
ijtc-1776	391	9	.	.	PUNCT
ijtc-1776	392	1	managerial	managerial	ADJ
ijtc-1776	392	2	auditing	auditing	NOUN
ijtc-1776	392	3	journal	journal	NOUN
ijtc-1776	392	4	,	,	PUNCT
ijtc-1776	392	5	24(4	24(4	NUM
ijtc-1776	392	6	)	)	PUNCT
ijtc-1776	392	7	,	,	PUNCT
ijtc-1776	392	8	340–351	340–351	NUM
ijtc-1776	392	9	.	.	PUNCT
ijtc-1776	393	1	https://doi.org/10.1108/02686900910948189	https://doi.org/10.1108/02686900910948189	NOUN
ijtc-1776	393	2	jacoby	jacoby	PROPN
ijtc-1776	393	3	,	,	PUNCT
ijtc-1776	393	4	g.	g.	PROPN
ijtc-1776	393	5	,	,	PUNCT
ijtc-1776	393	6	li	li	PROPN
ijtc-1776	393	7	,	,	PUNCT
ijtc-1776	393	8	j.	j.	PROPN
ijtc-1776	393	9	,	,	PUNCT
ijtc-1776	393	10	&	&	CCONJ
ijtc-1776	393	11	liu	liu	PROPN
ijtc-1776	393	12	,	,	PUNCT
ijtc-1776	393	13	m.	m.	NOUN
ijtc-1776	393	14	(	(	PUNCT
ijtc-1776	393	15	2019	2019	NUM
ijtc-1776	393	16	)	)	PUNCT
ijtc-1776	393	17	.	.	PUNCT
ijtc-1776	394	1	financial	financial	ADJ
ijtc-1776	394	2	distress	distress	NOUN
ijtc-1776	394	3	,	,	PUNCT
ijtc-1776	394	4	political	political	ADJ
ijtc-1776	394	5	affiliation	affiliation	NOUN
ijtc-1776	394	6	and	and	CCONJ
ijtc-1776	394	7	earnings	earning	NOUN
ijtc-1776	394	8	management	management	NOUN
ijtc-1776	394	9	:	:	PUNCT
ijtc-1776	394	10	the	the	DET
ijtc-1776	394	11	case	case	NOUN
ijtc-1776	394	12	of	of	ADP
ijtc-1776	394	13	politically	politically	ADV
ijtc-1776	394	14	affiliated	affiliate	VERB
ijtc-1776	394	15	private	private	ADJ
ijtc-1776	394	16	firms	firm	NOUN
ijtc-1776	394	17	.	.	PUNCT
ijtc-1776	395	1	european	european	PROPN
ijtc-1776	395	2	journal	journal	PROPN
ijtc-1776	395	3	of	of	ADP
ijtc-1776	395	4	finance	finance	NOUN
ijtc-1776	395	5	,	,	PUNCT
ijtc-1776	395	6	25(6	25(6	NOUN
ijtc-1776	395	7	)	)	PUNCT
ijtc-1776	395	8	,	,	PUNCT
ijtc-1776	395	9	508–523	508–523	NUM
ijtc-1776	395	10	.	.	PUNCT
ijtc-1776	396	1	https://doi.org/10.1080/1351847x.2016.1233126	https://doi.org/10.1080/1351847x.2016.1233126	NOUN
ijtc-1776	396	2	jensen	jensen	PROPN
ijtc-1776	396	3	,	,	PUNCT
ijtc-1776	396	4	c.	c.	PROPN
ijtc-1776	396	5	,	,	PUNCT
ijtc-1776	396	6	&	&	CCONJ
ijtc-1776	396	7	meckling	meckling	PROPN
ijtc-1776	396	8	,	,	PUNCT
ijtc-1776	396	9	h.	h.	PROPN
ijtc-1776	396	10	(	(	PUNCT
ijtc-1776	396	11	1976	1976	NUM
ijtc-1776	396	12	)	)	PUNCT
ijtc-1776	396	13	.	.	PUNCT
ijtc-1776	397	1	theory	theory	NOUN
ijtc-1776	397	2	of	of	ADP
ijtc-1776	397	3	the	the	DET
ijtc-1776	397	4	firm	firm	NOUN
ijtc-1776	397	5	 	 	SPACE
ijtc-1776	397	6	:	:	PUNCT
ijtc-1776	397	7	managerial	managerial	ADJ
ijtc-1776	397	8	behavior	behavior	NOUN
ijtc-1776	397	9	,	,	PUNCT
ijtc-1776	397	10	agency	agency	NOUN
ijtc-1776	397	11	costs	cost	NOUN
ijtc-1776	397	12	and	and	CCONJ
ijtc-1776	397	13	ownership	ownership	NOUN
ijtc-1776	397	14	structure	structure	NOUN
ijtc-1776	397	15	i.	i.	NOUN
ijtc-1776	397	16	3	3	NUM
ijtc-1776	397	17	,	,	PUNCT
ijtc-1776	397	18	305–360	305–360	NUM
ijtc-1776	397	19	.	.	PUNCT
ijtc-1776	398	1	khalil	khalil	PROPN
ijtc-1776	398	2	,	,	PUNCT
ijtc-1776	398	3	m.	m.	NOUN
ijtc-1776	398	4	,	,	PUNCT
ijtc-1776	398	5	harianto	harianto	PROPN
ijtc-1776	398	6	,	,	PUNCT
ijtc-1776	398	7	s.	s.	PROPN
ijtc-1776	398	8	,	,	PUNCT
ijtc-1776	398	9	&	&	CCONJ
ijtc-1776	398	10	guney	guney	NOUN
ijtc-1776	398	11	,	,	PUNCT
ijtc-1776	398	12	y.	y.	NOUN
ijtc-1776	398	13	(	(	PUNCT
ijtc-1776	398	14	2022	2022	NUM
ijtc-1776	398	15	)	)	PUNCT
ijtc-1776	398	16	.	.	PUNCT
ijtc-1776	399	1	do	do	AUX
ijtc-1776	399	2	political	political	ADJ
ijtc-1776	399	3	connections	connection	NOUN
ijtc-1776	399	4	reduce	reduce	VERB
ijtc-1776	399	5	earnings	earning	NOUN
ijtc-1776	399	6	management	management	NOUN
ijtc-1776	399	7	?	?	PUNCT
ijtc-1776	400	1	review	review	NOUN
ijtc-1776	400	2	of	of	ADP
ijtc-1776	400	3	quantitative	quantitative	ADJ
ijtc-1776	400	4	finance	finance	NOUN
ijtc-1776	400	5	and	and	CCONJ
ijtc-1776	400	6	accounting	accounting	NOUN
ijtc-1776	400	7	,	,	PUNCT
ijtc-1776	400	8	59(1	59(1	NUM
ijtc-1776	400	9	)	)	PUNCT
ijtc-1776	400	10	,	,	PUNCT
ijtc-1776	400	11	273–310	273–310	NUM
ijtc-1776	400	12	.	.	PUNCT
ijtc-1776	401	1	https://doi.org/10.1007/s11156-022-01062-y	https://doi.org/10.1007/s11156-022-01062-y	PROPN
ijtc-1776	401	2	khan	khan	PROPN
ijtc-1776	401	3	,	,	PUNCT
ijtc-1776	401	4	s.	s.	PROPN
ijtc-1776	401	5	,	,	PUNCT
ijtc-1776	401	6	&	&	CCONJ
ijtc-1776	401	7	kamal	kamal	PROPN
ijtc-1776	401	8	,	,	PUNCT
ijtc-1776	401	9	y.	y.	PROPN
ijtc-1776	401	10	(	(	PUNCT
ijtc-1776	401	11	2022	2022	NUM
ijtc-1776	401	12	)	)	PUNCT
ijtc-1776	401	13	.	.	PUNCT
ijtc-1776	402	1	family	family	NOUN
ijtc-1776	402	2	business	business	NOUN
ijtc-1776	402	3	groups	group	NOUN
ijtc-1776	402	4	and	and	CCONJ
ijtc-1776	402	5	earnings	earning	NOUN
ijtc-1776	402	6	manipulation	manipulation	NOUN
ijtc-1776	402	7	:	:	PUNCT
ijtc-1776	402	8	an	an	DET
ijtc-1776	402	9	emerging	emerge	VERB
ijtc-1776	402	10	economy	economy	NOUN
ijtc-1776	402	11	perspective	perspective	NOUN
ijtc-1776	402	12	.	.	PUNCT
ijtc-1776	403	1	cogent	cogent	NOUN
ijtc-1776	403	2	economics	economic	NOUN
ijtc-1776	403	3	and	and	CCONJ
ijtc-1776	403	4	finance	finance	NOUN
ijtc-1776	403	5	,	,	PUNCT
ijtc-1776	403	6	10(1	10(1	NUM
ijtc-1776	403	7	)	)	PUNCT
ijtc-1776	403	8	,	,	PUNCT
ijtc-1776	403	9	1–27	1–27	PROPN
ijtc-1776	403	10	.	.	PUNCT
ijtc-1776	403	11	https://doi.org/10.1080/23322039.2021.2017100	https://doi.org/10.1080/23322039.2021.2017100	PROPN
ijtc-1776	404	1	kim	kim	PROPN
ijtc-1776	404	2	,	,	PUNCT
ijtc-1776	404	3	j.	j.	PROPN
ijtc-1776	404	4	b.	b.	PROPN
ijtc-1776	404	5	,	,	PUNCT
ijtc-1776	404	6	simunic	simunic	PROPN
ijtc-1776	404	7	,	,	PUNCT
ijtc-1776	404	8	d.	d.	PROPN
ijtc-1776	404	9	a.	a.	PROPN
ijtc-1776	404	10	,	,	PUNCT
ijtc-1776	404	11	stein	stein	PROPN
ijtc-1776	404	12	,	,	PUNCT
ijtc-1776	404	13	m.	m.	NOUN
ijtc-1776	404	14	t.	t.	PROPN
ijtc-1776	404	15	,	,	PUNCT
ijtc-1776	404	16	&	&	CCONJ
ijtc-1776	404	17	yi	yi	PROPN
ijtc-1776	404	18	,	,	PUNCT
ijtc-1776	404	19	c.	c.	PROPN
ijtc-1776	404	20	h.	h.	PROPN
ijtc-1776	404	21	(	(	PUNCT
ijtc-1776	404	22	2011	2011	NUM
ijtc-1776	404	23	)	)	PUNCT
ijtc-1776	404	24	.	.	PUNCT
ijtc-1776	405	1	voluntary	voluntary	ADJ
ijtc-1776	405	2	audits	audits	NOUN
ijtc-1776	405	3	and	and	CCONJ
ijtc-1776	405	4	the	the	DET
ijtc-1776	405	5	cost	cost	NOUN
ijtc-1776	405	6	of	of	ADP
ijtc-1776	405	7	debt	debt	NOUN
ijtc-1776	405	8	capital	capital	NOUN
ijtc-1776	405	9	for	for	ADP
ijtc-1776	405	10	privately	privately	ADV
ijtc-1776	405	11	held	hold	VERB
ijtc-1776	405	12	firms	firm	NOUN
ijtc-1776	405	13	:	:	PUNCT
ijtc-1776	405	14	korean	korean	ADJ
ijtc-1776	405	15	evidence	evidence	NOUN
ijtc-1776	405	16	.	.	PUNCT
ijtc-1776	406	1	contemporary	contemporary	ADJ
ijtc-1776	406	2	accounting	accounting	NOUN
ijtc-1776	406	3	research	research	NOUN
ijtc-1776	406	4	,	,	PUNCT
ijtc-1776	406	5	28(2	28(2	NUM
ijtc-1776	406	6	)	)	PUNCT
ijtc-1776	406	7	,	,	PUNCT
ijtc-1776	406	8	585	585	NUM
ijtc-1776	406	9	–	–	PUNCT
ijtc-1776	406	10	615	615	NUM
ijtc-1776	406	11	.	.	PUNCT
ijtc-1776	407	1	https://doi.org/10.1111/j.1911-3846.2010.01054.x	https://doi.org/10.1111/j.1911-3846.2010.01054.x	PROPN
ijtc-1776	407	2	liu	liu	PROPN
ijtc-1776	407	3	,	,	PUNCT
ijtc-1776	407	4	q.	q.	PROPN
ijtc-1776	407	5	,	,	PUNCT
ijtc-1776	407	6	luo	luo	PROPN
ijtc-1776	407	7	,	,	PUNCT
ijtc-1776	407	8	j.	j.	PROPN
ijtc-1776	407	9	,	,	PUNCT
ijtc-1776	407	10	&	&	CCONJ
ijtc-1776	407	11	tian	tian	PROPN
ijtc-1776	407	12	,	,	PUNCT
ijtc-1776	407	13	g.	g.	PROPN
ijtc-1776	407	14	g.	g.	PROPN
ijtc-1776	407	15	(	(	PUNCT
ijtc-1776	407	16	2016	2016	NUM
ijtc-1776	407	17	)	)	PUNCT
ijtc-1776	407	18	.	.	PUNCT
ijtc-1776	408	1	managerial	managerial	ADJ
ijtc-1776	408	2	professional	professional	ADJ
ijtc-1776	408	3	connections	connection	NOUN
ijtc-1776	408	4	versus	versus	ADP
ijtc-1776	408	5	political	political	ADJ
ijtc-1776	408	6	connections	connection	NOUN
ijtc-1776	408	7	:	:	PUNCT
ijtc-1776	408	8	evidence	evidence	NOUN
ijtc-1776	408	9	from	from	ADP
ijtc-1776	408	10	firms	firm	NOUN
ijtc-1776	408	11	–	–	PUNCT
ijtc-1776	408	12	access	access	NOUN
ijtc-1776	408	13	to	to	ADP
ijtc-1776	408	14	informal	informal	ADJ
ijtc-1776	408	15	financing	financing	NOUN
ijtc-1776	408	16	resources	resource	NOUN
ijtc-1776	408	17	.	.	PUNCT
ijtc-1776	409	1	journal	journal	NOUN
ijtc-1776	409	2	of	of	ADP
ijtc-1776	409	3	corporate	corporate	ADJ
ijtc-1776	409	4	finance	finance	NOUN
ijtc-1776	409	5	,	,	PUNCT
ijtc-1776	409	6	41(july	41(july	NUM
ijtc-1776	409	7	)	)	PUNCT
ijtc-1776	409	8	,	,	PUNCT
ijtc-1776	409	9	179–200	179–200	NUM
ijtc-1776	409	10	.	.	PUNCT
ijtc-1776	410	1	https://doi.org/10.1016/j.jcorpfin.2016.09.003	https://doi.org/10.1016/j.jcorpfin.2016.09.003	PROPN
ijtc-1776	410	2	mansi	mansi	PROPN
ijtc-1776	410	3	,	,	PUNCT
ijtc-1776	410	4	s.	s.	PROPN
ijtc-1776	410	5	a.	a.	PROPN
ijtc-1776	410	6	,	,	PUNCT
ijtc-1776	410	7	maxwell	maxwell	PROPN
ijtc-1776	410	8	,	,	PUNCT
ijtc-1776	410	9	w.	w.	PROPN
ijtc-1776	410	10	f.	f.	PROPN
ijtc-1776	410	11	,	,	PUNCT
ijtc-1776	410	12	&	&	CCONJ
ijtc-1776	410	13	miller	miller	PROPN
ijtc-1776	410	14	,	,	PUNCT
ijtc-1776	410	15	d.	d.	PROPN
ijtc-1776	410	16	p.	p.	PROPN
ijtc-1776	410	17	(	(	PUNCT
ijtc-1776	410	18	2004	2004	NUM
ijtc-1776	410	19	)	)	PUNCT
ijtc-1776	410	20	.	.	PUNCT
ijtc-1776	411	1	does	do	VERB
ijtc-1776	411	2	auditor	auditor	NOUN
ijtc-1776	411	3	quality	quality	NOUN
ijtc-1776	411	4	and	and	CCONJ
ijtc-1776	411	5	tenure	tenure	NOUN
ijtc-1776	411	6	matter	matter	NOUN
ijtc-1776	411	7	to	to	ADP
ijtc-1776	411	8	investors	investor	NOUN
ijtc-1776	411	9	?	?	PUNCT
ijtc-1776	412	1	evidence	evidence	NOUN
ijtc-1776	412	2	from	from	ADP
ijtc-1776	412	3	the	the	DET
ijtc-1776	412	4	bond	bond	NOUN
ijtc-1776	412	5	market	market	NOUN
ijtc-1776	412	6	.	.	PUNCT
ijtc-1776	413	1	journal	journal	NOUN
ijtc-1776	413	2	of	of	ADP
ijtc-1776	413	3	accounting	accounting	NOUN
ijtc-1776	413	4	research	research	NOUN
ijtc-1776	413	5	,	,	PUNCT
ijtc-1776	413	6	42(4	42(4	PROPN
ijtc-1776	413	7	)	)	PUNCT
ijtc-1776	413	8	,	,	PUNCT
ijtc-1776	413	9	755–793	755–793	NUM
ijtc-1776	413	10	.	.	PUNCT
ijtc-1776	414	1	https://doi.org/10.1111/j.1475-679x.2004.00156.x	https://doi.org/10.1111/j.1475-679x.2004.00156.x	PROPN
ijtc-1776	414	2	micco	micco	PROPN
ijtc-1776	414	3	,	,	PUNCT
ijtc-1776	414	4	a.	a.	NOUN
ijtc-1776	414	5	,	,	PUNCT
ijtc-1776	414	6	panizza	panizza	PROPN
ijtc-1776	414	7	,	,	PUNCT
ijtc-1776	414	8	u.	u.	PROPN
ijtc-1776	414	9	,	,	PUNCT
ijtc-1776	414	10	&	&	CCONJ
ijtc-1776	414	11	yañez	yañez	NOUN
ijtc-1776	414	12	,	,	PUNCT
ijtc-1776	414	13	m.	m.	NOUN
ijtc-1776	414	14	(	(	PUNCT
ijtc-1776	414	15	2007	2007	NUM
ijtc-1776	414	16	)	)	PUNCT
ijtc-1776	414	17	.	.	PUNCT
ijtc-1776	415	1	bank	bank	NOUN
ijtc-1776	415	2	ownership	ownership	NOUN
ijtc-1776	415	3	and	and	CCONJ
ijtc-1776	415	4	performance	performance	NOUN
ijtc-1776	415	5	.	.	PUNCT
ijtc-1776	416	1	does	do	AUX
ijtc-1776	416	2	politics	politics	NOUN
ijtc-1776	416	3	matter	matter	NOUN
ijtc-1776	416	4	?	?	PUNCT
ijtc-1776	417	1	journal	journal	NOUN
ijtc-1776	417	2	of	of	ADP
ijtc-1776	417	3	banking	banking	NOUN
ijtc-1776	417	4	and	and	CCONJ
ijtc-1776	417	5	finance	finance	NOUN
ijtc-1776	417	6	,	,	PUNCT
ijtc-1776	417	7	31(1	31(1	NUM
ijtc-1776	417	8	)	)	PUNCT
ijtc-1776	417	9	,	,	PUNCT
ijtc-1776	417	10	219–241	219–241	NUM
ijtc-1776	417	11	.	.	PUNCT
ijtc-1776	418	1	https://doi.org/10.1016/j.jbankfin.2006.02.007	https://doi.org/10.1016/j.jbankfin.2006.02.007	PROPN
ijtc-1776	418	2	mohamed	mohamed	PROPN
ijtc-1776	418	3	,	,	PUNCT
ijtc-1776	418	4	i.	i.	PROPN
ijtc-1776	418	5	e.	e.	PROPN
ijtc-1776	418	6	,	,	PUNCT
ijtc-1776	418	7	kwaku	kwaku	PROPN
ijtc-1776	418	8	,	,	PUNCT
ijtc-1776	418	9	c.	c.	PROPN
ijtc-1776	418	10	n.	n.	PROPN
ijtc-1776	418	11	,	,	PUNCT
ijtc-1776	418	12	&	&	CCONJ
ijtc-1776	418	13	opong	opong	PROPN
ijtc-1776	418	14	,	,	PUNCT
ijtc-1776	418	15	l.	l.	PROPN
ijtc-1776	418	16	a.	a.	PROPN
ijtc-1776	418	17	(	(	PUNCT
ijtc-1776	418	18	2015	2015	NUM
ijtc-1776	418	19	)	)	PUNCT
ijtc-1776	418	20	.	.	PUNCT
ijtc-1776	419	1	corporate	corporate	ADJ
ijtc-1776	419	2	governance	governance	NOUN
ijtc-1776	419	3	,	,	PUNCT
ijtc-1776	419	4	islamic	islamic	ADJ
ijtc-1776	419	5	governance	governance	NOUN
ijtc-1776	419	6	and	and	CCONJ
ijtc-1776	419	7	earnings	earning	NOUN
ijtc-1776	419	8	management	management	NOUN
ijtc-1776	419	9	in	in	ADP
ijtc-1776	419	10	oman	oman	PROPN
ijtc-1776	419	11	:	:	PUNCT
ijtc-1776	419	12	a	a	DET
ijtc-1776	419	13	new	new	ADJ
ijtc-1776	419	14	empirical	empirical	ADJ
ijtc-1776	419	15	insights	insight	NOUN
ijtc-1776	419	16	from	from	ADP
ijtc-1776	419	17	a	a	DET
ijtc-1776	419	18	behavioural	behavioural	ADJ
ijtc-1776	419	19	theoretical	theoretical	ADJ
ijtc-1776	419	20	framework	framework	NOUN
ijtc-1776	419	21	.	.	PUNCT
ijtc-1776	420	1	journal	journal	NOUN
ijtc-1776	420	2	of	of	ADP
ijtc-1776	420	3	accounting	account	VERB
ijtc-1776	420	4	in	in	ADP
ijtc-1776	420	5	emerging	emerge	VERB
ijtc-1776	420	6	economies	economy	NOUN
ijtc-1776	420	7	,	,	PUNCT
ijtc-1776	420	8	7(2	7(2	NUM
ijtc-1776	420	9	)	)	PUNCT
ijtc-1776	420	10	.	.	PUNCT
ijtc-1776	421	1	rafael	rafael	PROPN
ijtc-1776	421	2	la	la	PROPN
ijtc-1776	421	3	porta	porta	PROPN
ijtc-1776	421	4	.	.	PUNCT
ijtc-1776	422	1	(	(	PUNCT
ijtc-1776	422	2	1999	1999	NUM
ijtc-1776	422	3	)	)	PUNCT
ijtc-1776	422	4	.	.	PUNCT
ijtc-1776	423	1	corporate	corporate	ADJ
ijtc-1776	423	2	ownership	ownership	NOUN
ijtc-1776	423	3	around	around	ADP
ijtc-1776	423	4	the	the	DET
ijtc-1776	423	5	world	world	NOUN
ijtc-1776	423	6	.	.	PUNCT
ijtc-1776	424	1	ペインクリ	ペインクリ	NOUN
ijtc-1776	424	2	ニック学会治療指針２	ニック学会治療指針２	PROPN
ijtc-1776	424	3	,	,	PUNCT
ijtc-1776	424	4	43(march	43(march	NUM
ijtc-1776	424	5	)	)	PUNCT
ijtc-1776	424	6	,	,	PUNCT
ijtc-1776	424	7	1–9	1–9	NOUN
ijtc-1776	424	8	.	.	NOUN
ijtc-1776	424	9	razzaque	razzaque	NOUN
ijtc-1776	424	10	,	,	PUNCT
ijtc-1776	424	11	r.	r.	PROPN
ijtc-1776	424	12	m.	m.	PROPN
ijtc-1776	424	13	r.	r.	PROPN
ijtc-1776	424	14	,	,	PUNCT
ijtc-1776	424	15	ali	ali	PROPN
ijtc-1776	424	16	,	,	PUNCT
ijtc-1776	424	17	m.	m.	PROPN
ijtc-1776	424	18	j.	j.	PROPN
ijtc-1776	424	19	,	,	PUNCT
ijtc-1776	424	20	&	&	CCONJ
ijtc-1776	424	21	mather	mather	PROPN
ijtc-1776	424	22	,	,	PUNCT
ijtc-1776	424	23	p.	p.	PROPN
ijtc-1776	424	24	r.	r.	PROPN
ijtc-1776	424	25	(	(	PUNCT
ijtc-1776	424	26	2016	2016	NUM
ijtc-1776	424	27	)	)	PUNCT
ijtc-1776	424	28	.	.	PUNCT
ijtc-1776	425	1	real	real	ADJ
ijtc-1776	425	2	earnings	earning	NOUN
ijtc-1776	425	3	management	management	NOUN
ijtc-1776	425	4	in	in	ADP
ijtc-1776	425	5	family	family	NOUN
ijtc-1776	425	6	firms	firm	NOUN
ijtc-1776	425	7	:	:	PUNCT
ijtc-1776	425	8	evidence	evidence	NOUN
ijtc-1776	425	9	from	from	ADP
ijtc-1776	425	10	an	an	DET
ijtc-1776	425	11	emerging	emerge	VERB
ijtc-1776	425	12	economy	economy	NOUN
ijtc-1776	425	13	.	.	PUNCT
ijtc-1776	426	1	pacific	pacific	PROPN
ijtc-1776	426	2	basin	basin	PROPN
ijtc-1776	426	3	finance	finance	PROPN
ijtc-1776	426	4	journal	journal	NOUN
ijtc-1776	426	5	,	,	PUNCT
ijtc-1776	426	6	40	40	NUM
ijtc-1776	426	7	,	,	PUNCT
ijtc-1776	426	8	237–250	237–250	NUM
ijtc-1776	426	9	.	.	PUNCT
ijtc-1776	427	1	https://doi.org/10.1016/j.pacfin.2015.12.005	https://doi.org/10.1016/j.pacfin.2015.12.005	PROPN
ijtc-1776	427	2	roychowdhury	roychowdhury	NOUN
ijtc-1776	427	3	,	,	PUNCT
ijtc-1776	427	4	s.	s.	PROPN
ijtc-1776	427	5	(	(	PUNCT
ijtc-1776	427	6	2006	2006	NUM
ijtc-1776	427	7	)	)	PUNCT
ijtc-1776	427	8	.	.	PUNCT
ijtc-1776	428	1	earnings	earning	NOUN
ijtc-1776	428	2	management	management	NOUN
ijtc-1776	428	3	through	through	ADP
ijtc-1776	428	4	real	real	ADJ
ijtc-1776	428	5	activities	activity	NOUN
ijtc-1776	428	6	manipulation	manipulation	NOUN
ijtc-1776	428	7	.	.	PUNCT
ijtc-1776	429	1	journal	journal	NOUN
ijtc-1776	429	2	of	of	ADP
ijtc-1776	429	3	http://www.ilomata.org/index.php/ijtc	http://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1776	429	4	political	political	ADJ
ijtc-1776	429	5	connections	connection	NOUN
ijtc-1776	429	6	and	and	CCONJ
ijtc-1776	429	7	real	real	ADJ
ijtc-1776	429	8	earnings	earning	NOUN
ijtc-1776	429	9	management	management	NOUN
ijtc-1776	429	10	:	:	PUNCT
ijtc-1776	429	11	the	the	DET
ijtc-1776	429	12	moderating	moderate	VERB
ijtc-1776	429	13	role	role	NOUN
ijtc-1776	429	14	of	of	ADP
ijtc-1776	429	15	family	family	NOUN
ijtc-1776	429	16	ownership	ownership	NOUN
ijtc-1776	429	17	and	and	CCONJ
ijtc-1776	429	18	audit	audit	NOUN
ijtc-1776	429	19	quality	quality	NOUN
ijtc-1776	429	20	in	in	ADP
ijtc-1776	429	21	indonesian	indonesian	ADJ
ijtc-1776	429	22	manufacturing	manufacturing	NOUN
ijtc-1776	429	23	firms	firm	NOUN
ijtc-1776	429	24	maeza	maeza	ADV
ijtc-1776	429	25	and	and	CCONJ
ijtc-1776	429	26	suranta	suranta	VERB
ijtc-1776	429	27	110|	110|	NUM
ijtc-1776	429	28	ilomata	ilomata	NOUN
ijtc-1776	429	29	internasional	internasional	ADJ
ijtc-1776	429	30	journal	journal	NOUN
ijtc-1776	429	31	of	of	ADP
ijtc-1776	429	32	tax	tax	PROPN
ijtc-1776	429	33	&	&	CCONJ
ijtc-1776	429	34	accounting	accounting	PROPN
ijtc-1776	429	35	http://www.ilomata.org/index.php/ijtc	http://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1776	429	36	accounting	accounting	NOUN
ijtc-1776	429	37	and	and	CCONJ
ijtc-1776	429	38	economics	economic	NOUN
ijtc-1776	429	39	,	,	PUNCT
ijtc-1776	429	40	42(3	42(3	NUM
ijtc-1776	429	41	)	)	PUNCT
ijtc-1776	429	42	,	,	PUNCT
ijtc-1776	429	43	335–370	335–370	NUM
ijtc-1776	429	44	.	.	PUNCT
ijtc-1776	430	1	https://doi.org/10.1016/j.jacceco.2006.01.002	https://doi.org/10.1016/j.jacceco.2006.01.002	PROPN
ijtc-1776	430	2	saeed	saeed	PROPN
ijtc-1776	430	3	,	,	PUNCT
ijtc-1776	430	4	a.	a.	NOUN
ijtc-1776	430	5	,	,	PUNCT
ijtc-1776	430	6	belghitar	belghitar	NOUN
ijtc-1776	430	7	,	,	PUNCT
ijtc-1776	430	8	y.	y.	PROPN
ijtc-1776	430	9	,	,	PUNCT
ijtc-1776	430	10	&	&	CCONJ
ijtc-1776	430	11	clark	clark	PROPN
ijtc-1776	430	12	,	,	PUNCT
ijtc-1776	430	13	e.	e.	PROPN
ijtc-1776	430	14	(	(	PUNCT
ijtc-1776	430	15	2019	2019	NUM
ijtc-1776	430	16	)	)	PUNCT
ijtc-1776	430	17	.	.	PUNCT
ijtc-1776	431	1	political	political	ADJ
ijtc-1776	431	2	connections	connection	NOUN
ijtc-1776	431	3	and	and	CCONJ
ijtc-1776	431	4	corporate	corporate	ADJ
ijtc-1776	431	5	performance	performance	NOUN
ijtc-1776	431	6	:	:	PUNCT
ijtc-1776	431	7	evidence	evidence	NOUN
ijtc-1776	431	8	from	from	ADP
ijtc-1776	431	9	pakistan	pakistan	PROPN
ijtc-1776	431	10	.	.	PUNCT
ijtc-1776	432	1	economics	economic	NOUN
ijtc-1776	432	2	of	of	ADP
ijtc-1776	432	3	transition	transition	NOUN
ijtc-1776	432	4	and	and	CCONJ
ijtc-1776	432	5	institutional	institutional	ADJ
ijtc-1776	432	6	change	change	NOUN
ijtc-1776	432	7	,	,	PUNCT
ijtc-1776	432	8	27(4	27(4	PROPN
ijtc-1776	432	9	)	)	PUNCT
ijtc-1776	432	10	,	,	PUNCT
ijtc-1776	432	11	863–889	863–889	NUM
ijtc-1776	432	12	.	.	PUNCT
ijtc-1776	433	1	https://doi.org/10.1111/ecot.12213	https://doi.org/10.1111/ecot.12213	ADJ
ijtc-1776	433	2	tahir	tahir	PROPN
ijtc-1776	433	3	,	,	PUNCT
ijtc-1776	433	4	s.	s.	PROPN
ijtc-1776	433	5	h.	h.	PROPN
ijtc-1776	433	6	,	,	PUNCT
ijtc-1776	433	7	&	&	CCONJ
ijtc-1776	433	8	sabir	sabir	PROPN
ijtc-1776	433	9	,	,	PUNCT
ijtc-1776	433	10	h.	h.	PROPN
ijtc-1776	433	11	m.	m.	PROPN
ijtc-1776	433	12	(	(	PUNCT
ijtc-1776	433	13	2015	2015	NUM
ijtc-1776	433	14	)	)	PUNCT
ijtc-1776	433	15	.	.	PUNCT
ijtc-1776	434	1	impact	impact	NOUN
ijtc-1776	434	2	of	of	ADP
ijtc-1776	434	3	family	family	NOUN
ijtc-1776	434	4	ownership	ownership	NOUN
ijtc-1776	434	5	on	on	ADP
ijtc-1776	434	6	market	market	NOUN
ijtc-1776	434	7	value	value	NOUN
ijtc-1776	434	8	of	of	ADP
ijtc-1776	434	9	a	a	DET
ijtc-1776	434	10	firm	firm	NOUN
ijtc-1776	434	11	:	:	PUNCT
ijtc-1776	434	12	a	a	DET
ijtc-1776	434	13	comparative	comparative	ADJ
ijtc-1776	434	14	analysis	analysis	NOUN
ijtc-1776	434	15	of	of	ADP
ijtc-1776	434	16	family	family	NOUN
ijtc-1776	434	17	and	and	CCONJ
ijtc-1776	434	18	non	non	ADJ
ijtc-1776	434	19	-	-	ADJ
ijtc-1776	434	20	family	family	ADJ
ijtc-1776	434	21	companies	company	NOUN
ijtc-1776	434	22	listed	list	VERB
ijtc-1776	434	23	at	at	ADP
ijtc-1776	434	24	karachi	karachi	PROPN
ijtc-1776	434	25	stock	stock	PROPN
ijtc-1776	434	26	exchange	exchange	PROPN
ijtc-1776	434	27	(	(	PUNCT
ijtc-1776	434	28	pakistan	pakistan	PROPN
ijtc-1776	434	29	)	)	PUNCT
ijtc-1776	434	30	.	.	PUNCT
ijtc-1776	435	1	international	international	ADJ
ijtc-1776	435	2	journal	journal	PROPN
ijtc-1776	435	3	of	of	ADP
ijtc-1776	435	4	management	management	NOUN
ijtc-1776	435	5	and	and	CCONJ
ijtc-1776	435	6	sustainability	sustainability	NOUN
ijtc-1776	435	7	,	,	PUNCT
ijtc-1776	435	8	3(12	3(12	NUM
ijtc-1776	435	9	)	)	PUNCT
ijtc-1776	435	10	,	,	PUNCT
ijtc-1776	435	11	673–683	673–683	NUM
ijtc-1776	435	12	.	.	PUNCT
ijtc-1776	436	1	https://doi.org/10.18488/journal.11/2014.3.12/11.12.673.683	https://doi.org/10.18488/journal.11/2014.3.12/11.12.673.683	PROPN
ijtc-1776	436	2	viana	viana	PROPN
ijtc-1776	436	3	,	,	PUNCT
ijtc-1776	436	4	d.	d.	PROPN
ijtc-1776	436	5	b.	b.	PROPN
ijtc-1776	436	6	c.	c.	PROPN
ijtc-1776	436	7	,	,	PUNCT
ijtc-1776	436	8	lourenço	lourenço	PROPN
ijtc-1776	436	9	,	,	PUNCT
ijtc-1776	436	10	i.	i.	PROPN
ijtc-1776	436	11	m.	m.	PROPN
ijtc-1776	436	12	e.	e.	PROPN
ijtc-1776	436	13	c.	c.	PROPN
ijtc-1776	436	14	,	,	PUNCT
ijtc-1776	436	15	&	&	CCONJ
ijtc-1776	436	16	paulo	paulo	PROPN
ijtc-1776	436	17	,	,	PUNCT
ijtc-1776	436	18	e.	e.	PROPN
ijtc-1776	436	19	(	(	PUNCT
ijtc-1776	436	20	2023	2023	NUM
ijtc-1776	436	21	)	)	PUNCT
ijtc-1776	436	22	.	.	PUNCT
ijtc-1776	437	1	the	the	DET
ijtc-1776	437	2	effect	effect	NOUN
ijtc-1776	437	3	of	of	ADP
ijtc-1776	437	4	ifrs	ifrs	ADJ
ijtc-1776	437	5	adoption	adoption	NOUN
ijtc-1776	437	6	on	on	ADP
ijtc-1776	437	7	accrualbased	accrualbased	ADJ
ijtc-1776	437	8	and	and	CCONJ
ijtc-1776	437	9	real	real	ADJ
ijtc-1776	437	10	earnings	earning	NOUN
ijtc-1776	437	11	management	management	NOUN
ijtc-1776	437	12	:	:	PUNCT
ijtc-1776	437	13	emerging	emerge	VERB
ijtc-1776	437	14	markets	market	NOUN
ijtc-1776	437	15	’	'	PUNCT
ijtc-1776	437	16	perspective	perspective	NOUN
ijtc-1776	437	17	.	.	PUNCT
ijtc-1776	438	1	journal	journal	NOUN
ijtc-1776	438	2	of	of	ADP
ijtc-1776	438	3	accounting	account	VERB
ijtc-1776	438	4	in	in	ADP
ijtc-1776	438	5	emerging	emerge	VERB
ijtc-1776	438	6	economies	economy	NOUN
ijtc-1776	438	7	,	,	PUNCT
ijtc-1776	438	8	13(3	13(3	NUM
ijtc-1776	438	9	)	)	PUNCT
ijtc-1776	438	10	,	,	PUNCT
ijtc-1776	438	11	485–508	485–508	NUM
ijtc-1776	438	12	.	.	PUNCT
ijtc-1776	439	1	https://doi.org/10.1108/jaee-05-2021-0172	https://doi.org/10.1108/jaee-05-2021-0172	PROPN
ijtc-1776	439	2	zang	zang	PROPN
ijtc-1776	439	3	,	,	PUNCT
ijtc-1776	439	4	a.	a.	PROPN
ijtc-1776	439	5	y.	y.	PROPN
ijtc-1776	439	6	(	(	PUNCT
ijtc-1776	439	7	2012	2012	NUM
ijtc-1776	439	8	)	)	PUNCT
ijtc-1776	439	9	.	.	PUNCT
ijtc-1776	440	1	evidence	evidence	NOUN
ijtc-1776	440	2	on	on	ADP
ijtc-1776	440	3	the	the	DET
ijtc-1776	440	4	trade	trade	NOUN
ijtc-1776	440	5	-	-	PUNCT
ijtc-1776	440	6	off	off	NOUN
ijtc-1776	440	7	between	between	ADP
ijtc-1776	440	8	real	real	ADJ
ijtc-1776	440	9	activities	activity	NOUN
ijtc-1776	440	10	manipulation	manipulation	NOUN
ijtc-1776	440	11	and	and	CCONJ
ijtc-1776	440	12	accrualbased	accrualbased	ADJ
ijtc-1776	440	13	earnings	earning	NOUN
ijtc-1776	440	14	management	management	NOUN
ijtc-1776	440	15	.	.	PUNCT
ijtc-1776	441	1	accounting	accounting	NOUN
ijtc-1776	441	2	review	review	PROPN
ijtc-1776	441	3	,	,	PUNCT
ijtc-1776	441	4	87(2	87(2	NUM
ijtc-1776	441	5	)	)	PUNCT
ijtc-1776	441	6	,	,	PUNCT
ijtc-1776	441	7	675–703	675–703	NUM
ijtc-1776	441	8	.	.	PUNCT
ijtc-1776	442	1	https://doi.org/10.2308/accr-10196	https://doi.org/10.2308/accr-10196	NOUN
ijtc-1776	442	2	http://www.ilomata.org/index.php/ijtc	http://www.ilomata.org/index.php/ijtc	ADV