id	sid	tid	token	lemma	pos
ijtc-507	1	1	the	the	DET
ijtc-507	1	2	illomata	illomata	PROPN
ijtc-507	1	3	international	international	PROPN
ijtc-507	1	4	journal	journal	PROPN
ijtc-507	1	5	of	of	ADP
ijtc-507	1	6	management	management	NOUN
ijtc-507	1	7	ilomata	ilomata	PROPN
ijtc-507	1	8	international	international	ADJ
ijtc-507	1	9	journal	journal	NOUN
ijtc-507	1	10	of	of	ADP
ijtc-507	1	11	tax	tax	PROPN
ijtc-507	1	12	&	&	CCONJ
ijtc-507	1	13	accounting	account	VERB
ijtc-507	1	14	p	p	PROPN
ijtc-507	1	15	-	-	PUNCT
ijtc-507	1	16	issn	issn	NOUN
ijtc-507	1	17	:	:	PUNCT
ijtc-507	1	18	2714	2714	NUM
ijtc-507	1	19	-	-	SYM
ijtc-507	1	20	9838	9838	NUM
ijtc-507	1	21	;	;	PUNCT
ijtc-507	1	22	e	e	X
ijtc-507	1	23	-	-	PUNCT
ijtc-507	1	24	issn	issn	NOUN
ijtc-507	1	25	:	:	PUNCT
ijtc-507	1	26	2714	2714	NUM
ijtc-507	1	27	-	-	SYM
ijtc-507	1	28	9846	9846	NUM
ijtc-507	1	29	volume	volume	NOUN
ijtc-507	1	30	3	3	NUM
ijtc-507	1	31	,	,	PUNCT
ijtc-507	1	32	issue	issue	NOUN
ijtc-507	1	33	3	3	NUM
ijtc-507	1	34	july	july	PROPN
ijtc-507	1	35	2022	2022	NUM
ijtc-507	1	36	page	page	NOUN
ijtc-507	1	37	no	no	NOUN
ijtc-507	1	38	.	.	NOUN
ijtc-507	1	39	290	290	NUM
ijtc-507	1	40	-	-	SYM
ijtc-507	1	41	296	296	NUM
ijtc-507	1	42	290	290	NUM
ijtc-507	1	43	|	|	CCONJ
ijtc-507	1	44	ilomata	ilomata	NOUN
ijtc-507	1	45	international	international	ADJ
ijtc-507	1	46	journal	journal	NOUN
ijtc-507	1	47	of	of	ADP
ijtc-507	1	48	tax	tax	PROPN
ijtc-507	1	49	&	&	CCONJ
ijtc-507	1	50	accounting	account	VERB
ijtc-507	1	51	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-507	1	52	market	market	NOUN
ijtc-507	1	53	risk	risk	NOUN
ijtc-507	1	54	disclosure	disclosure	NOUN
ijtc-507	1	55	:	:	PUNCT
ijtc-507	1	56	a	a	DET
ijtc-507	1	57	study	study	NOUN
ijtc-507	1	58	on	on	ADP
ijtc-507	1	59	systemic	systemic	ADJ
ijtc-507	1	60	banks	bank	NOUN
ijtc-507	1	61	in	in	ADP
ijtc-507	1	62	indonesia	indonesia	PROPN
ijtc-507	1	63	hendri	hendri	PROPN
ijtc-507	1	64	setyawan1	setyawan1	PROPN
ijtc-507	1	65	,	,	PUNCT
ijtc-507	1	66	edy	edy	PROPN
ijtc-507	1	67	suprianto2	suprianto2	PROPN
ijtc-507	1	68	12universitas	12universitas	NUM
ijtc-507	2	1	islam	islam	PROPN
ijtc-507	2	2	sultan	sultan	PROPN
ijtc-507	2	3	agung	agung	PROPN
ijtc-507	2	4	(	(	PUNCT
ijtc-507	2	5	unissula	unissula	NOUN
ijtc-507	2	6	)	)	PUNCT
ijtc-507	2	7	,	,	PUNCT
ijtc-507	2	8	indonesia	indonesia	PROPN
ijtc-507	2	9	1correspondent	1correspondent	NUM
ijtc-507	2	10	:	:	PUNCT
ijtc-507	2	11	hendri@unissula.ac.id	hendri@unissula.ac.id	NOUN
ijtc-507	2	12	received	receive	VERB
ijtc-507	2	13	:	:	PUNCT
ijtc-507	2	14	june	june	PROPN
ijtc-507	2	15	7	7	NUM
ijtc-507	2	16	,	,	PUNCT
ijtc-507	2	17	2022	2022	NUM
ijtc-507	2	18	accepted	accept	VERB
ijtc-507	2	19	:	:	PUNCT
ijtc-507	2	20	july	july	PROPN
ijtc-507	2	21	19	19	NUM
ijtc-507	2	22	,	,	PUNCT
ijtc-507	2	23	2022	2022	NUM
ijtc-507	2	24	published	publish	VERB
ijtc-507	2	25	:	:	PUNCT
ijtc-507	2	26	july	july	PROPN
ijtc-507	2	27	31	31	NUM
ijtc-507	2	28	,	,	PUNCT
ijtc-507	2	29	2022	2022	NUM
ijtc-507	2	30	citation	citation	NOUN
ijtc-507	2	31	:	:	PUNCT
ijtc-507	2	32	setyawan	setyawan	PROPN
ijtc-507	2	33	,	,	PUNCT
ijtc-507	2	34	h.	h.	PROPN
ijtc-507	2	35	,	,	PUNCT
ijtc-507	2	36	&	&	CCONJ
ijtc-507	2	37	supriyanto	supriyanto	PROPN
ijtc-507	2	38	,	,	PUNCT
ijtc-507	2	39	e.	e.	PROPN
ijtc-507	2	40	(	(	PUNCT
ijtc-507	2	41	2022	2022	NUM
ijtc-507	2	42	)	)	PUNCT
ijtc-507	2	43	.	.	PUNCT
ijtc-507	3	1	market	market	NOUN
ijtc-507	3	2	risk	risk	NOUN
ijtc-507	3	3	disclosure	disclosure	NOUN
ijtc-507	3	4	:	:	PUNCT
ijtc-507	3	5	a	a	DET
ijtc-507	3	6	study	study	NOUN
ijtc-507	3	7	on	on	ADP
ijtc-507	3	8	systemic	systemic	ADJ
ijtc-507	3	9	banks	bank	NOUN
ijtc-507	3	10	in	in	ADP
ijtc-507	3	11	indonesia	indonesia	PROPN
ijtc-507	3	12	.	.	PUNCT
ijtc-507	4	1	ilomata	ilomata	PROPN
ijtc-507	4	2	international	international	ADJ
ijtc-507	4	3	journal	journal	NOUN
ijtc-507	4	4	of	of	ADP
ijtc-507	4	5	tax	tax	NOUN
ijtc-507	4	6	and	and	CCONJ
ijtc-507	4	7	accounting	accounting	NOUN
ijtc-507	4	8	,	,	PUNCT
ijtc-507	4	9	3(3	3(3	NUM
ijtc-507	4	10	)	)	PUNCT
ijtc-507	4	11	,	,	PUNCT
ijtc-507	4	12	290	290	NUM
ijtc-507	4	13	-	-	SYM
ijtc-507	4	14	296	296	NUM
ijtc-507	4	15	.	.	PUNCT
ijtc-507	5	1	https://doi.org/10.52728/ijtc.v3i3.507	https://doi.org/10.52728/ijtc.v3i3.507	NOUN
ijtc-507	5	2	abstract	abstract	PROPN
ijtc-507	5	3	:	:	PUNCT
ijtc-507	5	4	this	this	DET
ijtc-507	5	5	study	study	NOUN
ijtc-507	5	6	was	be	AUX
ijtc-507	5	7	conducted	conduct	VERB
ijtc-507	5	8	to	to	PART
ijtc-507	5	9	determine	determine	VERB
ijtc-507	5	10	the	the	DET
ijtc-507	5	11	extent	extent	NOUN
ijtc-507	5	12	to	to	PART
ijtc-507	5	13	which	which	PRON
ijtc-507	5	14	the	the	DET
ijtc-507	5	15	disclosure	disclosure	NOUN
ijtc-507	5	16	of	of	ADP
ijtc-507	5	17	market	market	NOUN
ijtc-507	5	18	risk	risk	NOUN
ijtc-507	5	19	,	,	PUNCT
ijtc-507	5	20	especially	especially	ADV
ijtc-507	5	21	the	the	DET
ijtc-507	5	22	risk	risk	NOUN
ijtc-507	5	23	of	of	ADP
ijtc-507	5	24	the	the	DET
ijtc-507	5	25	market	market	NOUN
ijtc-507	5	26	carried	carry	VERB
ijtc-507	5	27	out	out	ADP
ijtc-507	5	28	by	by	ADP
ijtc-507	5	29	banks	bank	NOUN
ijtc-507	5	30	in	in	ADP
ijtc-507	5	31	indonesia	indonesia	PROPN
ijtc-507	5	32	.	.	PUNCT
ijtc-507	6	1	observation	observation	NOUN
ijtc-507	6	2	of	of	ADP
ijtc-507	6	3	the	the	DET
ijtc-507	6	4	disclosure	disclosure	NOUN
ijtc-507	6	5	in	in	ADP
ijtc-507	6	6	this	this	DET
ijtc-507	6	7	study	study	NOUN
ijtc-507	6	8	using	use	VERB
ijtc-507	6	9	method	method	NOUN
ijtc-507	6	10	by	by	ADP
ijtc-507	6	11	scannella	scannella	NOUN
ijtc-507	6	12	and	and	CCONJ
ijtc-507	6	13	polizzi	polizzi	NOUN
ijtc-507	6	14	(	(	PUNCT
ijtc-507	6	15	2018	2018	NUM
ijtc-507	6	16	)	)	PUNCT
ijtc-507	6	17	which	which	PRON
ijtc-507	6	18	carried	carry	VERB
ijtc-507	6	19	out	out	ADP
ijtc-507	6	20	quantitative	quantitative	ADJ
ijtc-507	6	21	and	and	CCONJ
ijtc-507	6	22	qualitative	qualitative	ADJ
ijtc-507	6	23	assessment	assessment	NOUN
ijtc-507	6	24	.	.	PUNCT
ijtc-507	7	1	this	this	DET
ijtc-507	7	2	study	study	NOUN
ijtc-507	7	3	focuses	focus	VERB
ijtc-507	7	4	on	on	ADP
ijtc-507	7	5	four	four	NUM
ijtc-507	7	6	banks	bank	NOUN
ijtc-507	7	7	in	in	ADP
ijtc-507	7	8	indonesia	indonesia	PROPN
ijtc-507	7	9	that	that	PRON
ijtc-507	7	10	have	have	VERB
ijtc-507	7	11	a	a	DET
ijtc-507	7	12	systemic	systemic	ADJ
ijtc-507	7	13	impact	impact	NOUN
ijtc-507	7	14	and	and	CCONJ
ijtc-507	7	15	have	have	VERB
ijtc-507	7	16	islamic	islamic	ADJ
ijtc-507	7	17	subsidiaries	subsidiary	NOUN
ijtc-507	7	18	.	.	PUNCT
ijtc-507	8	1	the	the	DET
ijtc-507	8	2	year	year	NOUN
ijtc-507	8	3	of	of	ADP
ijtc-507	8	4	observation	observation	NOUN
ijtc-507	8	5	is	be	AUX
ijtc-507	8	6	for	for	ADP
ijtc-507	8	7	three	three	NUM
ijtc-507	8	8	years	year	NOUN
ijtc-507	8	9	from	from	ADP
ijtc-507	8	10	2018	2018	NUM
ijtc-507	8	11	to	to	ADP
ijtc-507	8	12	2020	2020	NUM
ijtc-507	8	13	.	.	PUNCT
ijtc-507	9	1	the	the	DET
ijtc-507	9	2	results	result	NOUN
ijtc-507	9	3	showed	show	VERB
ijtc-507	9	4	that	that	SCONJ
ijtc-507	9	5	that	that	SCONJ
ijtc-507	9	6	in	in	ADP
ijtc-507	9	7	general	general	ADJ
ijtc-507	9	8	using	use	VERB
ijtc-507	9	9	checklist	checklist	NOUN
ijtc-507	9	10	provided	provide	VERB
ijtc-507	9	11	by	by	ADP
ijtc-507	9	12	scannella	scannella	NOUN
ijtc-507	9	13	and	and	CCONJ
ijtc-507	9	14	polizzi	polizzi	NOUN
ijtc-507	9	15	,	,	PUNCT
ijtc-507	9	16	(	(	PUNCT
ijtc-507	9	17	2018	2018	NUM
ijtc-507	9	18	)	)	PUNCT
ijtc-507	9	19	the	the	DET
ijtc-507	9	20	results	result	NOUN
ijtc-507	9	21	show	show	VERB
ijtc-507	9	22	insufficient	insufficient	ADJ
ijtc-507	9	23	image	image	NOUN
ijtc-507	9	24	of	of	ADP
ijtc-507	9	25	market	market	NOUN
ijtc-507	9	26	risk	risk	NOUN
ijtc-507	9	27	disclosure	disclosure	NOUN
ijtc-507	9	28	among	among	ADP
ijtc-507	9	29	indonesian	indonesian	ADJ
ijtc-507	9	30	large	large	ADJ
ijtc-507	9	31	banks	bank	NOUN
ijtc-507	9	32	.	.	PUNCT
ijtc-507	10	1	for	for	ADP
ijtc-507	10	2	instance	instance	NOUN
ijtc-507	10	3	,	,	PUNCT
ijtc-507	10	4	graphical	graphical	ADJ
ijtc-507	10	5	information	information	NOUN
ijtc-507	10	6	about	about	ADP
ijtc-507	10	7	value	value	NOUN
ijtc-507	10	8	at	at	ADP
ijtc-507	10	9	risk	risk	NOUN
ijtc-507	10	10	(	(	PUNCT
ijtc-507	10	11	var	var	NOUN
ijtc-507	10	12	)	)	PUNCT
ijtc-507	10	13	,	,	PUNCT
ijtc-507	10	14	back	back	ADV
ijtc-507	10	15	testing	testing	NOUN
ijtc-507	10	16	,	,	PUNCT
ijtc-507	10	17	and	and	CCONJ
ijtc-507	10	18	also	also	ADV
ijtc-507	10	19	stress	stress	NOUN
ijtc-507	10	20	testing	testing	NOUN
ijtc-507	10	21	.	.	PUNCT
ijtc-507	11	1	furthermore	furthermore	ADV
ijtc-507	11	2	,	,	PUNCT
ijtc-507	11	3	information	information	NOUN
ijtc-507	11	4	about	about	ADP
ijtc-507	11	5	expected	expect	VERB
ijtc-507	11	6	shortfall	shortfall	NOUN
ijtc-507	11	7	need	need	VERB
ijtc-507	11	8	to	to	PART
ijtc-507	11	9	be	be	AUX
ijtc-507	11	10	more	more	ADV
ijtc-507	11	11	expanded	expand	VERB
ijtc-507	11	12	.	.	PUNCT
ijtc-507	12	1	keywords	keyword	NOUN
ijtc-507	12	2	:	:	PUNCT
ijtc-507	12	3	market	market	NOUN
ijtc-507	12	4	risk	risk	NOUN
ijtc-507	12	5	disclosure	disclosure	NOUN
ijtc-507	12	6	,	,	PUNCT
ijtc-507	12	7	banking	banking	NOUN
ijtc-507	12	8	this	this	PRON
ijtc-507	12	9	is	be	AUX
ijtc-507	12	10	an	an	DET
ijtc-507	12	11	open	open	ADJ
ijtc-507	12	12	access	access	NOUN
ijtc-507	12	13	article	article	NOUN
ijtc-507	12	14	under	under	ADP
ijtc-507	12	15	the	the	DET
ijtc-507	12	16	cc	cc	NOUN
ijtc-507	12	17	-	-	PUNCT
ijtc-507	12	18	by	by	ADP
ijtc-507	12	19	4.0	4.0	NUM
ijtc-507	12	20	license	license	NOUN
ijtc-507	12	21	.	.	PUNCT
ijtc-507	13	1	introduction	introduction	NOUN
ijtc-507	13	2	awareness	awareness	NOUN
ijtc-507	13	3	on	on	ADP
ijtc-507	13	4	corporate	corporate	ADJ
ijtc-507	13	5	risk	risk	NOUN
ijtc-507	13	6	disclosure	disclosure	NOUN
ijtc-507	13	7	began	begin	VERB
ijtc-507	13	8	to	to	PART
ijtc-507	13	9	grow	grow	VERB
ijtc-507	13	10	when	when	SCONJ
ijtc-507	13	11	the	the	DET
ijtc-507	13	12	institute	institute	NOUN
ijtc-507	13	13	of	of	ADP
ijtc-507	13	14	charted	charted	ADJ
ijtc-507	13	15	accountants	accountant	NOUN
ijtc-507	13	16	in	in	ADP
ijtc-507	13	17	england	england	PROPN
ijtc-507	13	18	and	and	CCONJ
ijtc-507	13	19	wales	wales	PROPN
ijtc-507	13	20	(	(	PUNCT
ijtc-507	13	21	icaew	icaew	PROPN
ijtc-507	13	22	)	)	PUNCT
ijtc-507	13	23	through	through	ADP
ijtc-507	13	24	its	its	PRON
ijtc-507	13	25	paper	paper	NOUN
ijtc-507	13	26	in	in	ADP
ijtc-507	13	27	1998	1998	NUM
ijtc-507	13	28	recommends	recommend	VERB
ijtc-507	13	29	that	that	SCONJ
ijtc-507	13	30	companies	company	NOUN
ijtc-507	13	31	deliver	deliver	VERB
ijtc-507	13	32	information	information	NOUN
ijtc-507	13	33	about	about	ADP
ijtc-507	13	34	corporate	corporate	ADJ
ijtc-507	13	35	risk	risk	NOUN
ijtc-507	13	36	management	management	NOUN
ijtc-507	13	37	through	through	ADP
ijtc-507	13	38	annual	annual	ADJ
ijtc-507	13	39	reports	report	NOUN
ijtc-507	13	40	(	(	PUNCT
ijtc-507	13	41	chatzitheodorou	chatzitheodorou	PROPN
ijtc-507	13	42	et	et	PROPN
ijtc-507	13	43	al	al	PROPN
ijtc-507	13	44	.	.	PROPN
ijtc-507	13	45	,	,	PUNCT
ijtc-507	13	46	2021	2021	NUM
ijtc-507	13	47	;	;	PUNCT
ijtc-507	14	1	corbet	corbet	PROPN
ijtc-507	14	2	et	et	PROPN
ijtc-507	14	3	al	al	PROPN
ijtc-507	14	4	.	.	PROPN
ijtc-507	14	5	,	,	PUNCT
ijtc-507	14	6	2022	2022	NUM
ijtc-507	14	7	;	;	PUNCT
ijtc-507	14	8	ellili	ellili	NOUN
ijtc-507	14	9	&	&	CCONJ
ijtc-507	14	10	nobanee	nobanee	NOUN
ijtc-507	14	11	,	,	PUNCT
ijtc-507	14	12	2017	2017	NUM
ijtc-507	14	13	;	;	PUNCT
ijtc-507	14	14	kaifala	kaifala	NOUN
ijtc-507	14	15	et	et	PROPN
ijtc-507	14	16	al	al	PROPN
ijtc-507	14	17	.	.	PROPN
ijtc-507	14	18	,	,	PUNCT
ijtc-507	14	19	2021	2021	NUM
ijtc-507	14	20	;	;	PUNCT
ijtc-507	14	21	si	si	PROPN
ijtc-507	14	22	&	&	CCONJ
ijtc-507	14	23	li	li	PROPN
ijtc-507	14	24	,	,	PUNCT
ijtc-507	14	25	2022	2022	NUM
ijtc-507	14	26	;	;	PUNCT
ijtc-507	14	27	g.-j	g.-j	PROPN
ijtc-507	14	28	.	.	PUNCT
ijtc-507	15	1	wang	wang	PROPN
ijtc-507	15	2	et	et	PROPN
ijtc-507	15	3	al	al	PROPN
ijtc-507	15	4	.	.	PROPN
ijtc-507	15	5	,	,	PUNCT
ijtc-507	15	6	2022	2022	NUM
ijtc-507	15	7	;	;	PUNCT
ijtc-507	15	8	k.	k.	PROPN
ijtc-507	15	9	t.	t.	PROPN
ijtc-507	15	10	wang	wang	PROPN
ijtc-507	15	11	et	et	PROPN
ijtc-507	15	12	al	al	PROPN
ijtc-507	15	13	.	.	PROPN
ijtc-507	15	14	,	,	PUNCT
ijtc-507	15	15	2021	2021	NUM
ijtc-507	15	16	)	)	PUNCT
ijtc-507	15	17	.	.	PUNCT
ijtc-507	16	1	the	the	DET
ijtc-507	16	2	topic	topic	NOUN
ijtc-507	16	3	of	of	ADP
ijtc-507	16	4	risk	risk	NOUN
ijtc-507	16	5	disclosure	disclosure	NOUN
ijtc-507	16	6	then	then	ADV
ijtc-507	16	7	became	become	VERB
ijtc-507	16	8	a	a	DET
ijtc-507	16	9	topic	topic	NOUN
ijtc-507	16	10	of	of	ADP
ijtc-507	16	11	scrutiny	scrutiny	NOUN
ijtc-507	16	12	among	among	ADP
ijtc-507	16	13	researchers	researcher	NOUN
ijtc-507	16	14	.	.	PUNCT
ijtc-507	17	1	they	they	PRON
ijtc-507	17	2	conducted	conduct	VERB
ijtc-507	17	3	their	their	PRON
ijtc-507	17	4	studies	study	NOUN
ijtc-507	17	5	on	on	ADP
ijtc-507	17	6	companies	company	NOUN
ijtc-507	17	7	both	both	CCONJ
ijtc-507	17	8	in	in	ADP
ijtc-507	17	9	developed	developed	ADJ
ijtc-507	17	10	and	and	CCONJ
ijtc-507	17	11	developing	develop	VERB
ijtc-507	17	12	countries	country	NOUN
ijtc-507	17	13	,	,	PUNCT
ijtc-507	17	14	for	for	ADP
ijtc-507	17	15	example	example	NOUN
ijtc-507	17	16	in	in	ADP
ijtc-507	17	17	the	the	DET
ijtc-507	17	18	uk	uk	PROPN
ijtc-507	17	19	and	and	CCONJ
ijtc-507	17	20	canada	canada	PROPN
ijtc-507	17	21	(	(	PUNCT
ijtc-507	17	22	linsley	linsley	PROPN
ijtc-507	17	23	et	et	PROPN
ijtc-507	17	24	al	al	PROPN
ijtc-507	17	25	.	.	PROPN
ijtc-507	17	26	,	,	PUNCT
ijtc-507	17	27	2006	2006	NUM
ijtc-507	17	28	;	;	PUNCT
ijtc-507	17	29	linsley	linsley	PROPN
ijtc-507	17	30	&	&	CCONJ
ijtc-507	17	31	shrives	shrive	NOUN
ijtc-507	17	32	,	,	PUNCT
ijtc-507	17	33	2005	2005	NUM
ijtc-507	17	34	)	)	PUNCT
ijtc-507	17	35	saudi	saudi	PROPN
ijtc-507	17	36	arabia	arabia	PROPN
ijtc-507	17	37	(	(	PUNCT
ijtc-507	17	38	ahmad	ahmad	PROPN
ijtc-507	17	39	et	et	PROPN
ijtc-507	17	40	al	al	PROPN
ijtc-507	17	41	.	.	PROPN
ijtc-507	17	42	,	,	PUNCT
ijtc-507	17	43	2017	2017	NUM
ijtc-507	17	44	;	;	PUNCT
ijtc-507	17	45	al	al	PROPN
ijtc-507	17	46	-	-	PUNCT
ijtc-507	17	47	maghzom	maghzom	NOUN
ijtc-507	17	48	et	et	PROPN
ijtc-507	17	49	al	al	PROPN
ijtc-507	17	50	.	.	PROPN
ijtc-507	17	51	,	,	PUNCT
ijtc-507	17	52	2016	2016	NUM
ijtc-507	17	53	;	;	PUNCT
ijtc-507	17	54	moumen	mouman	NOUN
ijtc-507	17	55	et	et	PROPN
ijtc-507	17	56	al	al	PROPN
ijtc-507	17	57	.	.	PROPN
ijtc-507	17	58	,	,	PUNCT
ijtc-507	17	59	2015	2015	NUM
ijtc-507	17	60	)	)	PUNCT
ijtc-507	17	61	indonesia	indonesia	PROPN
ijtc-507	17	62	(	(	PUNCT
ijtc-507	17	63	aryani	aryani	PROPN
ijtc-507	17	64	,	,	PUNCT
ijtc-507	17	65	2017	2017	NUM
ijtc-507	17	66	;	;	PUNCT
ijtc-507	17	67	mukhibad	mukhibad	PROPN
ijtc-507	17	68	et	et	PROPN
ijtc-507	17	69	al	al	PROPN
ijtc-507	17	70	.	.	PROPN
ijtc-507	17	71	,	,	PUNCT
ijtc-507	17	72	2020	2020	NUM
ijtc-507	17	73	)	)	PUNCT
ijtc-507	17	74	pakistan	pakistan	PROPN
ijtc-507	17	75	(	(	PUNCT
ijtc-507	17	76	ashfaq	ashfaq	PROPN
ijtc-507	17	77	et	et	PROPN
ijtc-507	17	78	al	al	PROPN
ijtc-507	17	79	.	.	PROPN
ijtc-507	17	80	,	,	PUNCT
ijtc-507	17	81	2016	2016	NUM
ijtc-507	17	82	)	)	PUNCT
ijtc-507	17	83	,	,	PUNCT
ijtc-507	17	84	malaysia	malaysia	PROPN
ijtc-507	17	85	and	and	CCONJ
ijtc-507	17	86	bangladesh	bangladesh	PROPN
ijtc-507	17	87	(	(	PUNCT
ijtc-507	17	88	kabir	kabir	PROPN
ijtc-507	17	89	et	et	PROPN
ijtc-507	17	90	al	al	PROPN
ijtc-507	17	91	.	.	PROPN
ijtc-507	17	92	,	,	PUNCT
ijtc-507	17	93	2019	2019	NUM
ijtc-507	17	94	)	)	PUNCT
ijtc-507	17	95	.	.	PUNCT
ijtc-507	18	1	with	with	ADP
ijtc-507	18	2	regards	regard	NOUN
ijtc-507	18	3	to	to	ADP
ijtc-507	18	4	disclosure	disclosure	NOUN
ijtc-507	18	5	in	in	ADP
ijtc-507	18	6	banking	banking	NOUN
ijtc-507	18	7	industry	industry	NOUN
ijtc-507	18	8	,	,	PUNCT
ijtc-507	18	9	the	the	DET
ijtc-507	18	10	financial	financial	ADJ
ijtc-507	18	11	crisis	crisis	NOUN
ijtc-507	18	12	that	that	PRON
ijtc-507	18	13	hit	hit	VERB
ijtc-507	18	14	the	the	DET
ijtc-507	18	15	world	world	NOUN
ijtc-507	18	16	recently	recently	ADV
ijtc-507	18	17	made	make	VERB
ijtc-507	18	18	people	people	NOUN
ijtc-507	18	19	aware	aware	ADJ
ijtc-507	18	20	of	of	ADP
ijtc-507	18	21	the	the	DET
ijtc-507	18	22	strategic	strategic	ADJ
ijtc-507	18	23	role	role	NOUN
ijtc-507	18	24	of	of	ADP
ijtc-507	18	25	correct	correct	ADJ
ijtc-507	18	26	and	and	CCONJ
ijtc-507	18	27	effective	effective	ADJ
ijtc-507	18	28	market	market	NOUN
ijtc-507	18	29	risk	risk	NOUN
ijtc-507	18	30	information	information	NOUN
ijtc-507	18	31	(	(	PUNCT
ijtc-507	18	32	boyle	boyle	PROPN
ijtc-507	18	33	et	et	PROPN
ijtc-507	18	34	al	al	PROPN
ijtc-507	18	35	.	.	PROPN
ijtc-507	18	36	,	,	PUNCT
ijtc-507	18	37	2022	2022	NUM
ijtc-507	18	38	;	;	PUNCT
ijtc-507	18	39	jing	je	VERB
ijtc-507	18	40	et	et	PROPN
ijtc-507	18	41	al	al	PROPN
ijtc-507	18	42	.	.	PROPN
ijtc-507	18	43	,	,	PUNCT
ijtc-507	18	44	2022	2022	NUM
ijtc-507	18	45	;	;	PUNCT
ijtc-507	18	46	pierri	pierri	PROPN
ijtc-507	18	47	&	&	CCONJ
ijtc-507	18	48	timmer	timmer	PROPN
ijtc-507	18	49	,	,	PUNCT
ijtc-507	18	50	2022	2022	NUM
ijtc-507	18	51	)	)	PUNCT
ijtc-507	18	52	.	.	PUNCT
ijtc-507	19	1	this	this	PRON
ijtc-507	19	2	is	be	AUX
ijtc-507	19	3	important	important	ADJ
ijtc-507	19	4	for	for	ADP
ijtc-507	19	5	the	the	DET
ijtc-507	19	6	achievement	achievement	NOUN
ijtc-507	19	7	of	of	ADP
ijtc-507	19	8	an	an	DET
ijtc-507	19	9	efficient	efficient	ADJ
ijtc-507	19	10	and	and	CCONJ
ijtc-507	19	11	stable	stable	ADJ
ijtc-507	19	12	financial	financial	ADJ
ijtc-507	19	13	market	market	NOUN
ijtc-507	19	14	(	(	PUNCT
ijtc-507	19	15	crimmel	crimmel	PROPN
ijtc-507	19	16	&	&	CCONJ
ijtc-507	19	17	elyasiani	elyasiani	PROPN
ijtc-507	19	18	,	,	PUNCT
ijtc-507	19	19	2021	2021	NUM
ijtc-507	19	20	;	;	PUNCT
ijtc-507	19	21	godspower	godspower	NOUN
ijtc-507	19	22	-	-	PUNCT
ijtc-507	19	23	akpomiemie	akpomiemie	PROPN
ijtc-507	19	24	&	&	CCONJ
ijtc-507	19	25	ojah	ojah	PROPN
ijtc-507	19	26	,	,	PUNCT
ijtc-507	19	27	2021	2021	NUM
ijtc-507	19	28	)	)	PUNCT
ijtc-507	19	29	.	.	PUNCT
ijtc-507	20	1	disclosure	disclosure	NOUN
ijtc-507	20	2	of	of	ADP
ijtc-507	20	3	banking	banking	NOUN
ijtc-507	20	4	risk	risk	NOUN
ijtc-507	20	5	needs	need	VERB
ijtc-507	20	6	serious	serious	ADJ
ijtc-507	20	7	attention	attention	NOUN
ijtc-507	20	8	because	because	SCONJ
ijtc-507	20	9	it	it	PRON
ijtc-507	20	10	plays	play	VERB
ijtc-507	20	11	an	an	DET
ijtc-507	20	12	important	important	ADJ
ijtc-507	20	13	role	role	NOUN
ijtc-507	20	14	in	in	ADP
ijtc-507	20	15	building	build	VERB
ijtc-507	20	16	trust	trust	NOUN
ijtc-507	20	17	among	among	ADP
ijtc-507	20	18	stakeholders	stakeholder	NOUN
ijtc-507	20	19	(	(	PUNCT
ijtc-507	20	20	fang	fang	X
ijtc-507	20	21	et	et	PROPN
ijtc-507	20	22	al	al	PROPN
ijtc-507	20	23	.	.	PROPN
ijtc-507	20	24	,	,	PUNCT
ijtc-507	20	25	2020	2020	NUM
ijtc-507	20	26	;	;	PUNCT
ijtc-507	20	27	ouyang	ouyang	PROPN
ijtc-507	20	28	&	&	CCONJ
ijtc-507	20	29	wang	wang	PROPN
ijtc-507	20	30	,	,	PUNCT
ijtc-507	20	31	2022	2022	NUM
ijtc-507	20	32	)	)	PUNCT
ijtc-507	20	33	.	.	PUNCT
ijtc-507	21	1	in	in	ADP
ijtc-507	21	2	addition	addition	NOUN
ijtc-507	21	3	,	,	PUNCT
ijtc-507	21	4	it	it	PRON
ijtc-507	21	5	also	also	ADV
ijtc-507	21	6	plays	play	VERB
ijtc-507	21	7	a	a	DET
ijtc-507	21	8	role	role	NOUN
ijtc-507	21	9	in	in	ADP
ijtc-507	21	10	strengthening	strengthen	VERB
ijtc-507	21	11	market	market	NOUN
ijtc-507	21	12	discipline	discipline	NOUN
ijtc-507	21	13	(	(	PUNCT
ijtc-507	21	14	scannella	scannella	NOUN
ijtc-507	21	15	and	and	CCONJ
ijtc-507	21	16	polizzi	polizzi	NOUN
ijtc-507	21	17	,	,	PUNCT
ijtc-507	21	18	2018	2018	NUM
ijtc-507	21	19	)	)	PUNCT
ijtc-507	21	20	.	.	PUNCT
ijtc-507	22	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-507	22	2	mailto:hendri@unissula.ac.id	mailto:hendri@unissula.ac.id	PROPN
ijtc-507	22	3	https://doi.org/10.52728/ijtc.v3i3.507	https://doi.org/10.52728/ijtc.v3i3.507	PROPN
ijtc-507	22	4	market	market	NOUN
ijtc-507	22	5	risk	risk	NOUN
ijtc-507	22	6	disclosure	disclosure	NOUN
ijtc-507	22	7	:	:	PUNCT
ijtc-507	22	8	a	a	DET
ijtc-507	22	9	study	study	NOUN
ijtc-507	22	10	on	on	ADP
ijtc-507	22	11	systemic	systemic	ADJ
ijtc-507	22	12	banks	bank	NOUN
ijtc-507	22	13	in	in	ADP
ijtc-507	22	14	indonesia	indonesia	PROPN
ijtc-507	22	15	setyawan	setyawan	NOUN
ijtc-507	22	16	and	and	CCONJ
ijtc-507	22	17	suprianto	suprianto	PROPN
ijtc-507	22	18	291	291	NUM
ijtc-507	22	19	|	|	ADV
ijtc-507	22	20	ilomata	ilomata	PROPN
ijtc-507	22	21	international	international	ADJ
ijtc-507	22	22	journal	journal	NOUN
ijtc-507	22	23	of	of	ADP
ijtc-507	22	24	tax	tax	PROPN
ijtc-507	22	25	&	&	CCONJ
ijtc-507	22	26	accounting	account	VERB
ijtc-507	22	27	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-507	22	28	the	the	DET
ijtc-507	22	29	complex	complex	ADJ
ijtc-507	22	30	banking	banking	NOUN
ijtc-507	22	31	business	business	NOUN
ijtc-507	22	32	reduces	reduce	VERB
ijtc-507	22	33	the	the	DET
ijtc-507	22	34	ability	ability	NOUN
ijtc-507	22	35	of	of	ADP
ijtc-507	22	36	stakeholders	stakeholder	NOUN
ijtc-507	22	37	outside	outside	ADP
ijtc-507	22	38	the	the	DET
ijtc-507	22	39	bank	bank	NOUN
ijtc-507	22	40	to	to	PART
ijtc-507	22	41	assess	assess	VERB
ijtc-507	22	42	the	the	DET
ijtc-507	22	43	business	business	NOUN
ijtc-507	22	44	practices	practice	NOUN
ijtc-507	22	45	they	they	PRON
ijtc-507	22	46	carry	carry	VERB
ijtc-507	22	47	out	out	ADP
ijtc-507	22	48	.	.	PUNCT
ijtc-507	23	1	the	the	DET
ijtc-507	23	2	large	large	ADJ
ijtc-507	23	3	information	information	NOUN
ijtc-507	23	4	asymmetry	asymmetry	NOUN
ijtc-507	23	5	makes	make	VERB
ijtc-507	23	6	it	it	PRON
ijtc-507	23	7	difficult	difficult	ADJ
ijtc-507	23	8	for	for	SCONJ
ijtc-507	23	9	outsiders	outsider	NOUN
ijtc-507	23	10	to	to	PART
ijtc-507	23	11	evaluate	evaluate	VERB
ijtc-507	23	12	the	the	DET
ijtc-507	23	13	level	level	NOUN
ijtc-507	23	14	of	of	ADP
ijtc-507	23	15	risk	risk	NOUN
ijtc-507	23	16	taken	take	VERB
ijtc-507	23	17	by	by	ADP
ijtc-507	23	18	banking	banking	NOUN
ijtc-507	23	19	management	management	NOUN
ijtc-507	23	20	(	(	PUNCT
ijtc-507	23	21	healy	healy	PROPN
ijtc-507	23	22	&	&	CCONJ
ijtc-507	23	23	palepu	palepu	PROPN
ijtc-507	23	24	,	,	PUNCT
ijtc-507	23	25	2001	2001	NUM
ijtc-507	23	26	;	;	PUNCT
ijtc-507	23	27	jorion	jorion	NOUN
ijtc-507	23	28	,	,	PUNCT
ijtc-507	23	29	2009	2009	NUM
ijtc-507	23	30	)	)	PUNCT
ijtc-507	23	31	.	.	PUNCT
ijtc-507	24	1	today	today	NOUN
ijtc-507	24	2	's	's	PART
ijtc-507	24	3	investors	investor	NOUN
ijtc-507	24	4	are	be	AUX
ijtc-507	24	5	more	more	ADV
ijtc-507	24	6	concerned	concerned	ADJ
ijtc-507	24	7	with	with	ADP
ijtc-507	24	8	the	the	DET
ijtc-507	24	9	complexity	complexity	NOUN
ijtc-507	24	10	and	and	CCONJ
ijtc-507	24	11	lack	lack	NOUN
ijtc-507	24	12	of	of	ADP
ijtc-507	24	13	transparency	transparency	NOUN
ijtc-507	24	14	related	relate	VERB
ijtc-507	24	15	to	to	ADP
ijtc-507	24	16	banking	banking	NOUN
ijtc-507	24	17	risk	risk	NOUN
ijtc-507	24	18	profiles	profile	NOUN
ijtc-507	24	19	.	.	PUNCT
ijtc-507	25	1	thus	thus	ADV
ijtc-507	25	2	,	,	PUNCT
ijtc-507	25	3	investors	investor	NOUN
ijtc-507	25	4	want	want	VERB
ijtc-507	25	5	more	more	ADJ
ijtc-507	25	6	access	access	NOUN
ijtc-507	25	7	to	to	ADP
ijtc-507	25	8	information	information	NOUN
ijtc-507	25	9	about	about	ADP
ijtc-507	25	10	the	the	DET
ijtc-507	25	11	risk	risk	NOUN
ijtc-507	25	12	profile	profile	NOUN
ijtc-507	25	13	of	of	ADP
ijtc-507	25	14	the	the	DET
ijtc-507	25	15	banking	banking	NOUN
ijtc-507	25	16	industry	industry	NOUN
ijtc-507	25	17	(	(	PUNCT
ijtc-507	25	18	rajab	rajab	PROPN
ijtc-507	25	19	&	&	CCONJ
ijtc-507	25	20	schachler	schachler	PROPN
ijtc-507	25	21	,	,	PUNCT
ijtc-507	25	22	2009	2009	NUM
ijtc-507	25	23	)	)	PUNCT
ijtc-507	25	24	.	.	PUNCT
ijtc-507	26	1	transparency	transparency	NOUN
ijtc-507	26	2	of	of	ADP
ijtc-507	26	3	the	the	DET
ijtc-507	26	4	banking	banking	NOUN
ijtc-507	26	5	risk	risk	NOUN
ijtc-507	26	6	profile	profile	NOUN
ijtc-507	26	7	will	will	AUX
ijtc-507	26	8	reduce	reduce	VERB
ijtc-507	26	9	uncertainty	uncertainty	NOUN
ijtc-507	26	10	in	in	ADP
ijtc-507	26	11	the	the	DET
ijtc-507	26	12	assessment	assessment	NOUN
ijtc-507	26	13	thereby	thereby	ADV
ijtc-507	26	14	increasing	increase	VERB
ijtc-507	26	15	trust	trust	NOUN
ijtc-507	26	16	in	in	ADP
ijtc-507	26	17	banks	bank	NOUN
ijtc-507	26	18	(	(	PUNCT
ijtc-507	26	19	acharya	acharya	PROPN
ijtc-507	26	20	et	et	PROPN
ijtc-507	26	21	al	al	PROPN
ijtc-507	26	22	.	.	PROPN
ijtc-507	26	23	,	,	PUNCT
ijtc-507	26	24	2009	2009	NUM
ijtc-507	26	25	)	)	PUNCT
ijtc-507	26	26	.	.	PUNCT
ijtc-507	27	1	given	give	VERB
ijtc-507	27	2	the	the	DET
ijtc-507	27	3	importance	importance	NOUN
ijtc-507	27	4	of	of	ADP
ijtc-507	27	5	information	information	NOUN
ijtc-507	27	6	on	on	ADP
ijtc-507	27	7	market	market	NOUN
ijtc-507	27	8	risk	risk	NOUN
ijtc-507	27	9	exposure	exposure	NOUN
ijtc-507	27	10	by	by	ADP
ijtc-507	27	11	banks	bank	NOUN
ijtc-507	27	12	,	,	PUNCT
ijtc-507	27	13	this	this	DET
ijtc-507	27	14	matter	matter	NOUN
ijtc-507	27	15	should	should	AUX
ijtc-507	27	16	be	be	AUX
ijtc-507	27	17	a	a	DET
ijtc-507	27	18	concern	concern	NOUN
ijtc-507	27	19	.	.	PUNCT
ijtc-507	28	1	however	however	ADV
ijtc-507	28	2	,	,	PUNCT
ijtc-507	28	3	research	research	NOUN
ijtc-507	28	4	on	on	ADP
ijtc-507	28	5	market	market	NOUN
ijtc-507	28	6	risk	risk	NOUN
ijtc-507	28	7	disclosure	disclosure	NOUN
ijtc-507	28	8	by	by	ADP
ijtc-507	28	9	banks	bank	NOUN
ijtc-507	28	10	is	be	AUX
ijtc-507	28	11	still	still	ADV
ijtc-507	28	12	very	very	ADV
ijtc-507	28	13	limited	limited	ADJ
ijtc-507	28	14	,	,	PUNCT
ijtc-507	28	15	especially	especially	ADV
ijtc-507	28	16	in	in	ADP
ijtc-507	28	17	indonesia	indonesia	PROPN
ijtc-507	28	18	.	.	PUNCT
ijtc-507	29	1	in	in	ADP
ijtc-507	29	2	addition	addition	NOUN
ijtc-507	29	3	,	,	PUNCT
ijtc-507	29	4	the	the	DET
ijtc-507	29	5	fact	fact	NOUN
ijtc-507	29	6	that	that	SCONJ
ijtc-507	29	7	indonesia	indonesia	PROPN
ijtc-507	29	8	has	have	AUX
ijtc-507	29	9	sharia	sharia	PROPN
ijtc-507	29	10	banking	banking	NOUN
ijtc-507	29	11	industry	industry	NOUN
ijtc-507	29	12	makes	make	VERB
ijtc-507	29	13	this	this	DET
ijtc-507	29	14	research	research	NOUN
ijtc-507	29	15	interesting	interesting	ADJ
ijtc-507	29	16	to	to	PART
ijtc-507	29	17	do	do	VERB
ijtc-507	29	18	with	with	ADP
ijtc-507	29	19	banking	banking	NOUN
ijtc-507	29	20	settings	setting	NOUN
ijtc-507	29	21	in	in	ADP
ijtc-507	29	22	indonesia	indonesia	PROPN
ijtc-507	29	23	.	.	PUNCT
ijtc-507	30	1	this	this	DET
ijtc-507	30	2	study	study	NOUN
ijtc-507	30	3	focuses	focus	VERB
ijtc-507	30	4	on	on	ADP
ijtc-507	30	5	4	4	NUM
ijtc-507	30	6	banks	bank	NOUN
ijtc-507	30	7	in	in	ADP
ijtc-507	30	8	indonesia	indonesia	PROPN
ijtc-507	30	9	that	that	PRON
ijtc-507	30	10	have	have	VERB
ijtc-507	30	11	a	a	DET
ijtc-507	30	12	systemic	systemic	ADJ
ijtc-507	30	13	impact	impact	NOUN
ijtc-507	30	14	and	and	CCONJ
ijtc-507	30	15	have	have	VERB
ijtc-507	30	16	sharia	sharia	PROPN
ijtc-507	30	17	subsidiaries	subsidiary	NOUN
ijtc-507	30	18	.	.	PUNCT
ijtc-507	31	1	this	this	DET
ijtc-507	31	2	research	research	NOUN
ijtc-507	31	3	use	use	VERB
ijtc-507	31	4	the	the	DET
ijtc-507	31	5	quantitative	quantitative	ADJ
ijtc-507	31	6	assessments	assessment	NOUN
ijtc-507	31	7	as	as	SCONJ
ijtc-507	31	8	proposed	propose	VERB
ijtc-507	31	9	by	by	ADP
ijtc-507	31	10	scannella	scannella	NOUN
ijtc-507	31	11	and	and	CCONJ
ijtc-507	31	12	polizzi	polizzi	NOUN
ijtc-507	31	13	,	,	PUNCT
ijtc-507	31	14	(	(	PUNCT
ijtc-507	31	15	2018	2018	NUM
ijtc-507	31	16	)	)	PUNCT
ijtc-507	31	17	.	.	PUNCT
ijtc-507	32	1	based	base	VERB
ijtc-507	32	2	on	on	ADP
ijtc-507	32	3	the	the	DET
ijtc-507	32	4	knowledge	knowledge	NOUN
ijtc-507	32	5	gap	gap	NOUN
ijtc-507	32	6	above	above	ADV
ijtc-507	32	7	,	,	PUNCT
ijtc-507	32	8	there	there	PRON
ijtc-507	32	9	is	be	VERB
ijtc-507	32	10	a	a	DET
ijtc-507	32	11	problem	problem	NOUN
ijtc-507	32	12	which	which	PRON
ijtc-507	32	13	relates	relate	VERB
ijtc-507	32	14	to	to	ADP
ijtc-507	32	15	limited	limited	ADJ
ijtc-507	32	16	knowledge	knowledge	NOUN
ijtc-507	32	17	that	that	PRON
ijtc-507	32	18	explains	explain	VERB
ijtc-507	32	19	the	the	DET
ijtc-507	32	20	extent	extent	NOUN
ijtc-507	32	21	of	of	ADP
ijtc-507	32	22	market	market	NOUN
ijtc-507	32	23	risk	risk	NOUN
ijtc-507	32	24	disclosure	disclosure	NOUN
ijtc-507	32	25	of	of	ADP
ijtc-507	32	26	banking	banking	NOUN
ijtc-507	32	27	with	with	ADP
ijtc-507	32	28	a	a	DET
ijtc-507	32	29	systemic	systemic	ADJ
ijtc-507	32	30	impact	impact	NOUN
ijtc-507	32	31	in	in	ADP
ijtc-507	32	32	indonesian	indonesian	ADJ
ijtc-507	32	33	context	context	NOUN
ijtc-507	32	34	quantitatively	quantitatively	ADV
ijtc-507	32	35	.	.	PUNCT
ijtc-507	33	1	based	base	VERB
ijtc-507	33	2	on	on	ADP
ijtc-507	33	3	the	the	DET
ijtc-507	33	4	research	research	NOUN
ijtc-507	33	5	problem	problem	NOUN
ijtc-507	33	6	above	above	ADV
ijtc-507	33	7	,	,	PUNCT
ijtc-507	33	8	the	the	DET
ijtc-507	33	9	research	research	NOUN
ijtc-507	33	10	questions	question	NOUN
ijtc-507	33	11	in	in	ADP
ijtc-507	33	12	this	this	DET
ijtc-507	33	13	study	study	NOUN
ijtc-507	33	14	were	be	AUX
ijtc-507	33	15	proposed	propose	VERB
ijtc-507	33	16	as	as	SCONJ
ijtc-507	33	17	follows	follow	VERB
ijtc-507	33	18	“	"	PUNCT
ijtc-507	33	19	to	to	ADP
ijtc-507	33	20	what	what	DET
ijtc-507	33	21	extent	extent	NOUN
ijtc-507	33	22	does	do	VERB
ijtc-507	33	23	the	the	DET
ijtc-507	33	24	level	level	NOUN
ijtc-507	33	25	of	of	ADP
ijtc-507	33	26	market	market	NOUN
ijtc-507	33	27	risk	risk	NOUN
ijtc-507	33	28	disclosure	disclosure	NOUN
ijtc-507	33	29	of	of	ADP
ijtc-507	33	30	banking	banking	NOUN
ijtc-507	33	31	that	that	PRON
ijtc-507	33	32	have	have	VERB
ijtc-507	33	33	systemic	systemic	ADJ
ijtc-507	33	34	impact	impact	NOUN
ijtc-507	33	35	in	in	ADP
ijtc-507	33	36	indonesia	indonesia	PROPN
ijtc-507	33	37	quantitatively	quantitatively	ADV
ijtc-507	33	38	”	"	PUNCT
ijtc-507	33	39	?	?	PUNCT
ijtc-507	34	1	banks	bank	NOUN
ijtc-507	34	2	as	as	SCONJ
ijtc-507	34	3	financial	financial	ADJ
ijtc-507	34	4	intermediaries	intermediary	NOUN
ijtc-507	34	5	play	play	VERB
ijtc-507	34	6	an	an	DET
ijtc-507	34	7	important	important	ADJ
ijtc-507	34	8	role	role	NOUN
ijtc-507	34	9	in	in	ADP
ijtc-507	34	10	the	the	DET
ijtc-507	34	11	economy	economy	NOUN
ijtc-507	34	12	.	.	PUNCT
ijtc-507	35	1	in	in	ADP
ijtc-507	35	2	carrying	carry	VERB
ijtc-507	35	3	out	out	ADP
ijtc-507	35	4	its	its	PRON
ijtc-507	35	5	business	business	NOUN
ijtc-507	35	6	,	,	PUNCT
ijtc-507	35	7	banks	bank	NOUN
ijtc-507	35	8	face	face	VERB
ijtc-507	35	9	various	various	ADJ
ijtc-507	35	10	risks	risk	NOUN
ijtc-507	35	11	ranging	range	VERB
ijtc-507	35	12	from	from	ADP
ijtc-507	35	13	legal	legal	ADJ
ijtc-507	35	14	risk	risk	NOUN
ijtc-507	35	15	,	,	PUNCT
ijtc-507	35	16	operational	operational	ADJ
ijtc-507	35	17	risk	risk	NOUN
ijtc-507	35	18	,	,	PUNCT
ijtc-507	35	19	financing	financing	NOUN
ijtc-507	35	20	risk	risk	NOUN
ijtc-507	35	21	,	,	PUNCT
ijtc-507	35	22	market	market	NOUN
ijtc-507	35	23	risk	risk	NOUN
ijtc-507	35	24	,	,	PUNCT
ijtc-507	35	25	etc	etc	X
ijtc-507	35	26	.	.	X
ijtc-507	35	27	for	for	ADP
ijtc-507	35	28	this	this	DET
ijtc-507	35	29	reason	reason	NOUN
ijtc-507	35	30	,	,	PUNCT
ijtc-507	35	31	banks	bank	NOUN
ijtc-507	35	32	need	need	VERB
ijtc-507	35	33	to	to	PART
ijtc-507	35	34	have	have	VERB
ijtc-507	35	35	an	an	DET
ijtc-507	35	36	effective	effective	ADJ
ijtc-507	35	37	risk	risk	NOUN
ijtc-507	35	38	management	management	NOUN
ijtc-507	35	39	.	.	PUNCT
ijtc-507	36	1	banking	banking	NOUN
ijtc-507	36	2	is	be	AUX
ijtc-507	36	3	one	one	NUM
ijtc-507	36	4	of	of	ADP
ijtc-507	36	5	the	the	DET
ijtc-507	36	6	most	most	ADV
ijtc-507	36	7	regulated	regulated	ADJ
ijtc-507	36	8	industries	industry	NOUN
ijtc-507	36	9	.	.	PUNCT
ijtc-507	37	1	one	one	NUM
ijtc-507	37	2	of	of	ADP
ijtc-507	37	3	the	the	DET
ijtc-507	37	4	regulations	regulation	NOUN
ijtc-507	37	5	related	relate	VERB
ijtc-507	37	6	to	to	PART
ijtc-507	37	7	risk	risk	NOUN
ijtc-507	37	8	management	management	NOUN
ijtc-507	37	9	internationally	internationally	ADV
ijtc-507	37	10	is	be	AUX
ijtc-507	37	11	contained	contain	VERB
ijtc-507	37	12	in	in	ADP
ijtc-507	37	13	the	the	DET
ijtc-507	37	14	basel	basel	PROPN
ijtc-507	37	15	agreement	agreement	NOUN
ijtc-507	37	16	starting	start	VERB
ijtc-507	37	17	from	from	ADP
ijtc-507	37	18	basel	basel	PROPN
ijtc-507	37	19	i	i	PROPN
ijtc-507	37	20	,	,	PUNCT
ijtc-507	37	21	ii	ii	PROPN
ijtc-507	37	22	,	,	PUNCT
ijtc-507	37	23	iii	iii	PROPN
ijtc-507	37	24	.	.	PUNCT
ijtc-507	37	25	islamic	islamic	PROPN
ijtc-507	37	26	banking	banking	PROPN
ijtc-507	37	27	as	as	ADP
ijtc-507	37	28	part	part	NOUN
ijtc-507	37	29	of	of	ADP
ijtc-507	37	30	the	the	DET
ijtc-507	37	31	banking	banking	NOUN
ijtc-507	37	32	industry	industry	NOUN
ijtc-507	37	33	also	also	ADV
ijtc-507	37	34	experiences	experience	VERB
ijtc-507	37	35	risk	risk	NOUN
ijtc-507	37	36	exposure	exposure	NOUN
ijtc-507	37	37	.	.	PUNCT
ijtc-507	38	1	however	however	ADV
ijtc-507	38	2	,	,	PUNCT
ijtc-507	38	3	there	there	PRON
ijtc-507	38	4	are	be	VERB
ijtc-507	38	5	some	some	DET
ijtc-507	38	6	differences	difference	NOUN
ijtc-507	38	7	in	in	ADP
ijtc-507	38	8	risk	risk	NOUN
ijtc-507	38	9	exposure	exposure	NOUN
ijtc-507	38	10	due	due	ADP
ijtc-507	38	11	to	to	ADP
ijtc-507	38	12	the	the	DET
ijtc-507	38	13	uniqueness	uniqueness	NOUN
ijtc-507	38	14	that	that	PRON
ijtc-507	38	15	underlies	underlie	VERB
ijtc-507	38	16	the	the	DET
ijtc-507	38	17	islamic	islamic	ADJ
ijtc-507	38	18	banking	banking	PROPN
ijtc-507	38	19	business	business	NOUN
ijtc-507	38	20	model	model	NOUN
ijtc-507	38	21	(	(	PUNCT
ijtc-507	38	22	setyawan	setyawan	NOUN
ijtc-507	38	23	,	,	PUNCT
ijtc-507	38	24	2018	2018	NUM
ijtc-507	38	25	)	)	PUNCT
ijtc-507	38	26	.	.	PUNCT
ijtc-507	39	1	market	market	NOUN
ijtc-507	39	2	risk	risk	NOUN
ijtc-507	39	3	is	be	AUX
ijtc-507	39	4	one	one	NUM
ijtc-507	39	5	of	of	ADP
ijtc-507	39	6	the	the	DET
ijtc-507	39	7	most	most	ADV
ijtc-507	39	8	important	important	ADJ
ijtc-507	39	9	risks	risk	NOUN
ijtc-507	39	10	in	in	ADP
ijtc-507	39	11	banking	banking	NOUN
ijtc-507	39	12	.	.	PUNCT
ijtc-507	40	1	by	by	ADP
ijtc-507	40	2	the	the	DET
ijtc-507	40	3	basel	basel	PROPN
ijtc-507	40	4	committee	committee	PROPN
ijtc-507	40	5	on	on	ADP
ijtc-507	40	6	banking	banking	NOUN
ijtc-507	40	7	supervision	supervision	NOUN
ijtc-507	40	8	(	(	PUNCT
ijtc-507	40	9	bcbs	bcb	NOUN
ijtc-507	40	10	)	)	PUNCT
ijtc-507	40	11	market	market	NOUN
ijtc-507	40	12	risk	risk	NOUN
ijtc-507	40	13	is	be	AUX
ijtc-507	40	14	defined	define	VERB
ijtc-507	40	15	as	as	ADP
ijtc-507	40	16	the	the	DET
ijtc-507	40	17	risk	risk	NOUN
ijtc-507	40	18	of	of	ADP
ijtc-507	40	19	loss	loss	NOUN
ijtc-507	40	20	both	both	CCONJ
ijtc-507	40	21	“	"	PUNCT
ijtc-507	40	22	on	on	ADP
ijtc-507	40	23	balance	balance	NOUN
ijtc-507	40	24	sheet	sheet	NOUN
ijtc-507	40	25	/	/	PUNCT
ijtc-507	40	26	in	in	ADP
ijtc-507	40	27	the	the	DET
ijtc-507	40	28	balance	balance	NOUN
ijtc-507	40	29	sheet	sheet	NOUN
ijtc-507	40	30	”	"	PUNCT
ijtc-507	40	31	and	and	CCONJ
ijtc-507	40	32	“	"	PUNCT
ijtc-507	40	33	off	off	ADP
ijtc-507	40	34	balance	balance	NOUN
ijtc-507	40	35	sheet	sheet	NOUN
ijtc-507	40	36	/	/	SYM
ijtc-507	40	37	off	off	ADP
ijtc-507	40	38	balance	balance	NOUN
ijtc-507	40	39	sheet	sheet	NOUN
ijtc-507	40	40	”	"	PUNCT
ijtc-507	40	41	due	due	ADP
ijtc-507	40	42	to	to	ADP
ijtc-507	40	43	movements	movement	NOUN
ijtc-507	40	44	in	in	ADP
ijtc-507	40	45	market	market	NOUN
ijtc-507	40	46	prices	price	NOUN
ijtc-507	40	47	.	.	PUNCT
ijtc-507	41	1	the	the	DET
ijtc-507	41	2	meaning	meaning	NOUN
ijtc-507	41	3	of	of	ADP
ijtc-507	41	4	this	this	DET
ijtc-507	41	5	definition	definition	NOUN
ijtc-507	41	6	is	be	AUX
ijtc-507	41	7	that	that	SCONJ
ijtc-507	41	8	there	there	PRON
ijtc-507	41	9	are	be	VERB
ijtc-507	41	10	fluctuations	fluctuation	NOUN
ijtc-507	41	11	in	in	ADP
ijtc-507	41	12	market	market	NOUN
ijtc-507	41	13	prices	price	NOUN
ijtc-507	41	14	of	of	ADP
ijtc-507	41	15	financial	financial	ADJ
ijtc-507	41	16	instruments	instrument	NOUN
ijtc-507	41	17	or	or	CCONJ
ijtc-507	41	18	portfolios	portfolio	NOUN
ijtc-507	41	19	of	of	ADP
ijtc-507	41	20	financial	financial	ADJ
ijtc-507	41	21	instruments	instrument	NOUN
ijtc-507	41	22	that	that	PRON
ijtc-507	41	23	pose	pose	VERB
ijtc-507	41	24	a	a	DET
ijtc-507	41	25	risk	risk	NOUN
ijtc-507	41	26	of	of	ADP
ijtc-507	41	27	loss	loss	NOUN
ijtc-507	41	28	.	.	PUNCT
ijtc-507	42	1	the	the	DET
ijtc-507	42	2	main	main	ADJ
ijtc-507	42	3	drivers	driver	NOUN
ijtc-507	42	4	of	of	ADP
ijtc-507	42	5	market	market	NOUN
ijtc-507	42	6	risk	risk	NOUN
ijtc-507	42	7	include	include	VERB
ijtc-507	42	8	fluctuating	fluctuate	VERB
ijtc-507	42	9	commodity	commodity	NOUN
ijtc-507	42	10	prices	price	NOUN
ijtc-507	42	11	,	,	PUNCT
ijtc-507	42	12	equity	equity	NOUN
ijtc-507	42	13	prices	price	NOUN
ijtc-507	42	14	,	,	PUNCT
ijtc-507	42	15	interest	interest	NOUN
ijtc-507	42	16	rates	rate	NOUN
ijtc-507	42	17	,	,	PUNCT
ijtc-507	42	18	credit	credit	NOUN
ijtc-507	42	19	spreads	spread	NOUN
ijtc-507	42	20	,	,	PUNCT
ijtc-507	42	21	foreign	foreign	ADJ
ijtc-507	42	22	exchange	exchange	NOUN
ijtc-507	42	23	rates	rate	NOUN
ijtc-507	42	24	(	(	PUNCT
ijtc-507	42	25	basel	basel	PROPN
ijtc-507	42	26	committee	committee	PROPN
ijtc-507	42	27	,	,	PUNCT
ijtc-507	42	28	2019	2019	NUM
ijtc-507	42	29	)	)	PUNCT
ijtc-507	42	30	.	.	PUNCT
ijtc-507	43	1	market	market	NOUN
ijtc-507	43	2	risk	risk	NOUN
ijtc-507	43	3	has	have	AUX
ijtc-507	43	4	become	become	VERB
ijtc-507	43	5	increasingly	increasingly	ADV
ijtc-507	43	6	important	important	ADJ
ijtc-507	43	7	with	with	ADP
ijtc-507	43	8	various	various	ADJ
ijtc-507	43	9	developments	development	NOUN
ijtc-507	43	10	such	such	ADJ
ijtc-507	43	11	as	as	ADP
ijtc-507	43	12	securitization	securitization	NOUN
ijtc-507	43	13	of	of	ADP
ijtc-507	43	14	financial	financial	ADJ
ijtc-507	43	15	assets	asset	NOUN
ijtc-507	43	16	,	,	PUNCT
ijtc-507	43	17	financial	financial	ADJ
ijtc-507	43	18	market	market	NOUN
ijtc-507	43	19	volatility	volatility	NOUN
ijtc-507	43	20	,	,	PUNCT
ijtc-507	43	21	internationalization	internationalization	NOUN
ijtc-507	43	22	of	of	ADP
ijtc-507	43	23	banking	banking	NOUN
ijtc-507	43	24	activities	activity	NOUN
ijtc-507	43	25	,	,	PUNCT
ijtc-507	43	26	market	market	NOUN
ijtc-507	43	27	uncertainty	uncertainty	NOUN
ijtc-507	43	28	etc	etc	X
ijtc-507	43	29	.	.	PUNCT
ijtc-507	44	1	these	these	DET
ijtc-507	44	2	things	thing	NOUN
ijtc-507	44	3	should	should	AUX
ijtc-507	44	4	be	be	AUX
ijtc-507	44	5	reflected	reflect	VERB
ijtc-507	44	6	in	in	ADP
ijtc-507	44	7	the	the	DET
ijtc-507	44	8	disclosure	disclosure	NOUN
ijtc-507	44	9	of	of	ADP
ijtc-507	44	10	market	market	NOUN
ijtc-507	44	11	risk	risk	NOUN
ijtc-507	44	12	.	.	PUNCT
ijtc-507	45	1	disclosure	disclosure	NOUN
ijtc-507	45	2	of	of	ADP
ijtc-507	45	3	market	market	NOUN
ijtc-507	45	4	risk	risk	NOUN
ijtc-507	45	5	means	mean	VERB
ijtc-507	45	6	publication	publication	NOUN
ijtc-507	45	7	by	by	ADP
ijtc-507	45	8	banks	bank	NOUN
ijtc-507	45	9	of	of	ADP
ijtc-507	45	10	timely	timely	ADJ
ijtc-507	45	11	and	and	CCONJ
ijtc-507	45	12	reliable	reliable	ADJ
ijtc-507	45	13	information	information	NOUN
ijtc-507	45	14	that	that	PRON
ijtc-507	45	15	enables	enable	VERB
ijtc-507	45	16	users	user	NOUN
ijtc-507	45	17	to	to	PART
ijtc-507	45	18	accurately	accurately	ADV
ijtc-507	45	19	assess	assess	VERB
ijtc-507	45	20	financial	financial	ADJ
ijtc-507	45	21	conditions	condition	NOUN
ijtc-507	45	22	,	,	PUNCT
ijtc-507	45	23	performance	performance	NOUN
ijtc-507	45	24	,	,	PUNCT
ijtc-507	45	25	business	business	NOUN
ijtc-507	45	26	activities	activity	NOUN
ijtc-507	45	27	,	,	PUNCT
ijtc-507	45	28	risk	risk	NOUN
ijtc-507	45	29	profiles	profile	NOUN
ijtc-507	45	30	,	,	PUNCT
ijtc-507	45	31	and	and	CCONJ
ijtc-507	45	32	banking	banking	NOUN
ijtc-507	45	33	risk	risk	NOUN
ijtc-507	45	34	management	management	NOUN
ijtc-507	45	35	practices	practice	NOUN
ijtc-507	45	36	.	.	PUNCT
ijtc-507	46	1	this	this	DET
ijtc-507	46	2	situation	situation	NOUN
ijtc-507	46	3	will	will	AUX
ijtc-507	46	4	in	in	ADP
ijtc-507	46	5	turn	turn	NOUN
ijtc-507	46	6	make	make	VERB
ijtc-507	46	7	the	the	DET
ijtc-507	46	8	financial	financial	ADJ
ijtc-507	46	9	markets	market	NOUN
ijtc-507	46	10	carry	carry	VERB
ijtc-507	46	11	out	out	ADP
ijtc-507	46	12	their	their	PRON
ijtc-507	46	13	market	market	NOUN
ijtc-507	46	14	discipline	discipline	NOUN
ijtc-507	46	15	functions	function	NOUN
ijtc-507	46	16	effectively	effectively	ADV
ijtc-507	46	17	(	(	PUNCT
ijtc-507	46	18	scannella	scannella	NOUN
ijtc-507	46	19	and	and	CCONJ
ijtc-507	46	20	polizzi	polizzi	NOUN
ijtc-507	46	21	,	,	PUNCT
ijtc-507	46	22	2018	2018	NUM
ijtc-507	46	23	)	)	PUNCT
ijtc-507	46	24	.	.	PUNCT
ijtc-507	47	1	reliable	reliable	ADJ
ijtc-507	47	2	and	and	CCONJ
ijtc-507	47	3	timely	timely	ADJ
ijtc-507	47	4	disclosure	disclosure	NOUN
ijtc-507	47	5	of	of	ADP
ijtc-507	47	6	market	market	NOUN
ijtc-507	47	7	risk	risk	NOUN
ijtc-507	47	8	exposures	exposure	NOUN
ijtc-507	47	9	experienced	experience	VERB
ijtc-507	47	10	by	by	ADP
ijtc-507	47	11	banks	bank	NOUN
ijtc-507	47	12	will	will	AUX
ijtc-507	47	13	trigger	trigger	VERB
ijtc-507	47	14	the	the	DET
ijtc-507	47	15	creation	creation	NOUN
ijtc-507	47	16	of	of	ADP
ijtc-507	47	17	conditions	condition	NOUN
ijtc-507	47	18	for	for	SCONJ
ijtc-507	47	19	the	the	DET
ijtc-507	47	20	market	market	NOUN
ijtc-507	47	21	to	to	PART
ijtc-507	47	22	carry	carry	VERB
ijtc-507	47	23	out	out	ADP
ijtc-507	47	24	its	its	PRON
ijtc-507	47	25	disciplinary	disciplinary	ADJ
ijtc-507	47	26	function	function	NOUN
ijtc-507	47	27	effectively	effectively	ADV
ijtc-507	47	28	.	.	PUNCT
ijtc-507	48	1	based	base	VERB
ijtc-507	48	2	on	on	ADP
ijtc-507	48	3	this	this	DET
ijtc-507	48	4	perspective	perspective	NOUN
ijtc-507	48	5	,	,	PUNCT
ijtc-507	48	6	there	there	PRON
ijtc-507	48	7	are	be	VERB
ijtc-507	48	8	two	two	NUM
ijtc-507	48	9	trades	trade	NOUN
ijtc-507	48	10	off	off	ADP
ijtc-507	48	11	problems	problem	NOUN
ijtc-507	48	12	that	that	PRON
ijtc-507	48	13	occur	occur	VERB
ijtc-507	48	14	.	.	PUNCT
ijtc-507	49	1	the	the	DET
ijtc-507	49	2	first	first	ADJ
ijtc-507	49	3	trade	trade	NOUN
ijtc-507	49	4	off	off	ADP
ijtc-507	49	5	issue	issue	NOUN
ijtc-507	49	6	is	be	AUX
ijtc-507	49	7	between	between	ADP
ijtc-507	49	8	transparency	transparency	NOUN
ijtc-507	49	9	and	and	CCONJ
ijtc-507	49	10	bank	bank	NOUN
ijtc-507	49	11	secrecy	secrecy	NOUN
ijtc-507	49	12	.	.	PUNCT
ijtc-507	50	1	there	there	PRON
ijtc-507	50	2	are	be	VERB
ijtc-507	50	3	always	always	ADV
ijtc-507	50	4	certain	certain	ADJ
ijtc-507	50	5	aspects	aspect	NOUN
ijtc-507	50	6	of	of	ADP
ijtc-507	50	7	confidentiality	confidentiality	NOUN
ijtc-507	50	8	that	that	PRON
ijtc-507	50	9	must	must	AUX
ijtc-507	50	10	be	be	AUX
ijtc-507	50	11	maintained	maintain	VERB
ijtc-507	50	12	by	by	ADP
ijtc-507	50	13	banks	bank	NOUN
ijtc-507	50	14	to	to	PART
ijtc-507	50	15	guard	guard	VERB
ijtc-507	50	16	against	against	ADP
ijtc-507	50	17	speculation	speculation	NOUN
ijtc-507	50	18	and	and	CCONJ
ijtc-507	50	19	predatory	predatory	NOUN
ijtc-507	50	20	behaviour	behaviour	NOUN
ijtc-507	50	21	by	by	ADP
ijtc-507	50	22	market	market	NOUN
ijtc-507	50	23	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-507	50	24	market	market	NOUN
ijtc-507	50	25	risk	risk	NOUN
ijtc-507	50	26	disclosure	disclosure	NOUN
ijtc-507	50	27	:	:	PUNCT
ijtc-507	50	28	a	a	DET
ijtc-507	50	29	study	study	NOUN
ijtc-507	50	30	on	on	ADP
ijtc-507	50	31	systemic	systemic	ADJ
ijtc-507	50	32	banks	bank	NOUN
ijtc-507	50	33	in	in	ADP
ijtc-507	50	34	indonesia	indonesia	PROPN
ijtc-507	50	35	setyawan	setyawan	NOUN
ijtc-507	50	36	and	and	CCONJ
ijtc-507	50	37	suprianto	suprianto	VERB
ijtc-507	50	38	292	292	NUM
ijtc-507	50	39	|	|	ADV
ijtc-507	50	40	ilomata	ilomata	PROPN
ijtc-507	50	41	international	international	ADJ
ijtc-507	50	42	journal	journal	NOUN
ijtc-507	50	43	of	of	ADP
ijtc-507	50	44	tax	tax	PROPN
ijtc-507	50	45	&	&	CCONJ
ijtc-507	50	46	accounting	account	VERB
ijtc-507	50	47	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-507	50	48	participants	participant	NOUN
ijtc-507	50	49	/	/	SYM
ijtc-507	50	50	stakeholders	stakeholder	NOUN
ijtc-507	50	51	.	.	PUNCT
ijtc-507	51	1	the	the	DET
ijtc-507	51	2	second	second	ADJ
ijtc-507	51	3	trade	trade	NOUN
ijtc-507	51	4	off	off	ADP
ijtc-507	51	5	problem	problem	NOUN
ijtc-507	51	6	is	be	AUX
ijtc-507	51	7	between	between	ADP
ijtc-507	51	8	the	the	DET
ijtc-507	51	9	information	information	NOUN
ijtc-507	51	10	needs	need	NOUN
ijtc-507	51	11	of	of	ADP
ijtc-507	51	12	shareholders	shareholder	NOUN
ijtc-507	51	13	and	and	CCONJ
ijtc-507	51	14	the	the	DET
ijtc-507	51	15	tendency	tendency	NOUN
ijtc-507	51	16	of	of	ADP
ijtc-507	51	17	banks	bank	NOUN
ijtc-507	51	18	to	to	PART
ijtc-507	51	19	hide	hide	VERB
ijtc-507	51	20	information	information	NOUN
ijtc-507	51	21	.	.	PUNCT
ijtc-507	52	1	in	in	ADP
ijtc-507	52	2	other	other	ADJ
ijtc-507	52	3	words	word	NOUN
ijtc-507	52	4	,	,	PUNCT
ijtc-507	52	5	the	the	DET
ijtc-507	52	6	trade	trade	NOUN
ijtc-507	52	7	-	-	PUNCT
ijtc-507	52	8	off	off	NOUN
ijtc-507	52	9	between	between	ADP
ijtc-507	52	10	the	the	DET
ijtc-507	52	11	rights	right	NOUN
ijtc-507	52	12	of	of	ADP
ijtc-507	52	13	shareholders	shareholder	NOUN
ijtc-507	52	14	to	to	PART
ijtc-507	52	15	know	know	VERB
ijtc-507	52	16	whether	whether	SCONJ
ijtc-507	52	17	the	the	DET
ijtc-507	52	18	bank	bank	NOUN
ijtc-507	52	19	's	's	PART
ijtc-507	52	20	market	market	NOUN
ijtc-507	52	21	risk	risk	NOUN
ijtc-507	52	22	is	be	AUX
ijtc-507	52	23	still	still	ADV
ijtc-507	52	24	tolerable	tolerable	ADJ
ijtc-507	52	25	or	or	CCONJ
ijtc-507	52	26	not	not	PART
ijtc-507	52	27	;	;	PUNCT
ijtc-507	52	28	with	with	ADP
ijtc-507	52	29	the	the	DET
ijtc-507	52	30	interest	interest	NOUN
ijtc-507	52	31	of	of	ADP
ijtc-507	52	32	the	the	DET
ijtc-507	52	33	bank	bank	NOUN
ijtc-507	52	34	to	to	PART
ijtc-507	52	35	avoid	avoid	VERB
ijtc-507	52	36	disclosing	disclose	VERB
ijtc-507	52	37	detailed	detailed	ADJ
ijtc-507	52	38	information	information	NOUN
ijtc-507	52	39	regarding	regard	VERB
ijtc-507	52	40	market	market	NOUN
ijtc-507	52	41	risk	risk	NOUN
ijtc-507	52	42	exposure	exposure	NOUN
ijtc-507	52	43	in	in	ADP
ijtc-507	52	44	order	order	NOUN
ijtc-507	52	45	to	to	PART
ijtc-507	52	46	maintain	maintain	VERB
ijtc-507	52	47	its	its	PRON
ijtc-507	52	48	competitive	competitive	ADJ
ijtc-507	52	49	advantage	advantage	NOUN
ijtc-507	52	50	.	.	PUNCT
ijtc-507	53	1	ifrs	ifrs	PROPN
ijtc-507	53	2	7	7	NUM
ijtc-507	53	3	financial	financial	ADJ
ijtc-507	53	4	instruments	instrument	NOUN
ijtc-507	53	5	:	:	PUNCT
ijtc-507	53	6	disclosures	disclosure	NOUN
ijtc-507	53	7	was	be	AUX
ijtc-507	53	8	first	first	ADV
ijtc-507	53	9	published	publish	VERB
ijtc-507	53	10	in	in	ADP
ijtc-507	53	11	2005	2005	NUM
ijtc-507	53	12	and	and	CCONJ
ijtc-507	53	13	has	have	AUX
ijtc-507	53	14	been	be	AUX
ijtc-507	53	15	amended	amend	VERB
ijtc-507	53	16	several	several	ADJ
ijtc-507	53	17	times	time	NOUN
ijtc-507	53	18	since	since	ADV
ijtc-507	53	19	.	.	PUNCT
ijtc-507	54	1	the	the	DET
ijtc-507	54	2	standard	standard	NOUN
ijtc-507	54	3	replaces	replace	VERB
ijtc-507	54	4	ias	ia	NOUN
ijtc-507	54	5	30	30	NUM
ijtc-507	54	6	and	and	CCONJ
ijtc-507	54	7	part	part	NOUN
ijtc-507	54	8	of	of	ADP
ijtc-507	54	9	ias	ias	PROPN
ijtc-507	54	10	32	32	NUM
ijtc-507	54	11	by	by	ADP
ijtc-507	54	12	placing	place	VERB
ijtc-507	54	13	the	the	DET
ijtc-507	54	14	entire	entire	ADJ
ijtc-507	54	15	regulation	regulation	NOUN
ijtc-507	54	16	regarding	regard	VERB
ijtc-507	54	17	disclosure	disclosure	NOUN
ijtc-507	54	18	of	of	ADP
ijtc-507	54	19	financial	financial	ADJ
ijtc-507	54	20	instruments	instrument	NOUN
ijtc-507	54	21	into	into	ADP
ijtc-507	54	22	the	the	DET
ijtc-507	54	23	new	new	ADJ
ijtc-507	54	24	standard	standard	NOUN
ijtc-507	54	25	.	.	PUNCT
ijtc-507	55	1	in	in	ADP
ijtc-507	55	2	indonesia	indonesia	PROPN
ijtc-507	55	3	,	,	PUNCT
ijtc-507	55	4	most	most	ADJ
ijtc-507	55	5	of	of	ADP
ijtc-507	55	6	the	the	DET
ijtc-507	55	7	contents	content	NOUN
ijtc-507	55	8	of	of	ADP
ijtc-507	55	9	ifrs	ifrs	PROPN
ijtc-507	55	10	7	7	NUM
ijtc-507	55	11	were	be	AUX
ijtc-507	55	12	adopted	adopt	VERB
ijtc-507	55	13	into	into	ADP
ijtc-507	55	14	psak	psak	PROPN
ijtc-507	55	15	60	60	NUM
ijtc-507	55	16	financial	financial	ADJ
ijtc-507	55	17	instruments	instrument	NOUN
ijtc-507	55	18	:	:	PUNCT
ijtc-507	55	19	disclosures	disclosure	NOUN
ijtc-507	55	20	.	.	PUNCT
ijtc-507	56	1	ifrs	ifrs	PROPN
ijtc-507	56	2	7	7	NUM
ijtc-507	56	3	disclosures	disclosure	NOUN
ijtc-507	56	4	classify	classify	VERB
ijtc-507	56	5	into	into	ADP
ijtc-507	56	6	two	two	NUM
ijtc-507	56	7	categories	category	NOUN
ijtc-507	56	8	of	of	ADP
ijtc-507	56	9	information	information	NOUN
ijtc-507	56	10	about	about	ADP
ijtc-507	56	11	the	the	DET
ijtc-507	56	12	significance	significance	NOUN
ijtc-507	56	13	of	of	ADP
ijtc-507	56	14	financial	financial	ADJ
ijtc-507	56	15	instruments	instrument	NOUN
ijtc-507	56	16	and	and	CCONJ
ijtc-507	56	17	information	information	NOUN
ijtc-507	56	18	on	on	ADP
ijtc-507	56	19	the	the	DET
ijtc-507	56	20	nature	nature	NOUN
ijtc-507	56	21	and	and	CCONJ
ijtc-507	56	22	extent	extent	NOUN
ijtc-507	56	23	of	of	ADP
ijtc-507	56	24	risks	risk	NOUN
ijtc-507	56	25	on	on	ADP
ijtc-507	56	26	the	the	DET
ijtc-507	56	27	financial	financial	ADJ
ijtc-507	56	28	instrument	instrument	NOUN
ijtc-507	56	29	.	.	PUNCT
ijtc-507	57	1	quantitative	quantitative	ADJ
ijtc-507	57	2	disclosure	disclosure	NOUN
ijtc-507	57	3	reveals	reveal	VERB
ijtc-507	57	4	the	the	DET
ijtc-507	57	5	extent	extent	NOUN
ijtc-507	57	6	to	to	PART
ijtc-507	57	7	which	which	PRON
ijtc-507	57	8	the	the	DET
ijtc-507	57	9	entity	entity	NOUN
ijtc-507	57	10	is	be	AUX
ijtc-507	57	11	exposed	expose	VERB
ijtc-507	57	12	to	to	ADP
ijtc-507	57	13	risk	risk	NOUN
ijtc-507	57	14	based	base	VERB
ijtc-507	57	15	on	on	ADP
ijtc-507	57	16	internal	internal	ADJ
ijtc-507	57	17	information	information	NOUN
ijtc-507	57	18	for	for	ADP
ijtc-507	57	19	key	key	ADJ
ijtc-507	57	20	management	management	NOUN
ijtc-507	57	21	.	.	PUNCT
ijtc-507	58	1	they	they	PRON
ijtc-507	58	2	include	include	VERB
ijtc-507	58	3	a	a	DET
ijtc-507	58	4	summary	summary	NOUN
ijtc-507	58	5	of	of	ADP
ijtc-507	58	6	quantitative	quantitative	ADJ
ijtc-507	58	7	data	datum	NOUN
ijtc-507	58	8	on	on	ADP
ijtc-507	58	9	the	the	DET
ijtc-507	58	10	exposure	exposure	NOUN
ijtc-507	58	11	of	of	ADP
ijtc-507	58	12	each	each	DET
ijtc-507	58	13	risk	risk	NOUN
ijtc-507	58	14	at	at	ADP
ijtc-507	58	15	the	the	DET
ijtc-507	58	16	reporting	reporting	NOUN
ijtc-507	58	17	date	date	NOUN
ijtc-507	58	18	;	;	PUNCT
ijtc-507	58	19	disclosure	disclosure	NOUN
ijtc-507	58	20	of	of	ADP
ijtc-507	58	21	credit	credit	NOUN
ijtc-507	58	22	,	,	PUNCT
ijtc-507	58	23	liquidity	liquidity	NOUN
ijtc-507	58	24	,	,	PUNCT
ijtc-507	58	25	market	market	NOUN
ijtc-507	58	26	risks	risk	NOUN
ijtc-507	58	27	and	and	CCONJ
ijtc-507	58	28	how	how	SCONJ
ijtc-507	58	29	to	to	PART
ijtc-507	58	30	manage	manage	VERB
ijtc-507	58	31	these	these	DET
ijtc-507	58	32	risks	risk	NOUN
ijtc-507	58	33	.	.	PUNCT
ijtc-507	59	1	market	market	NOUN
ijtc-507	59	2	risk	risk	NOUN
ijtc-507	59	3	/	/	SYM
ijtc-507	59	4	market	market	NOUN
ijtc-507	59	5	risk	risk	NOUN
ijtc-507	59	6	in	in	ADP
ijtc-507	59	7	ifrs	ifrs	PROPN
ijtc-507	59	8	7	7	NUM
ijtc-507	59	9	is	be	AUX
ijtc-507	59	10	defined	define	VERB
ijtc-507	59	11	as	as	ADP
ijtc-507	59	12	the	the	DET
ijtc-507	59	13	risk	risk	NOUN
ijtc-507	59	14	that	that	SCONJ
ijtc-507	59	15	the	the	DET
ijtc-507	59	16	fair	fair	ADJ
ijtc-507	59	17	value	value	NOUN
ijtc-507	59	18	or	or	CCONJ
ijtc-507	59	19	cash	cash	NOUN
ijtc-507	59	20	flows	flow	NOUN
ijtc-507	59	21	of	of	ADP
ijtc-507	59	22	a	a	DET
ijtc-507	59	23	financial	financial	ADJ
ijtc-507	59	24	instrument	instrument	NOUN
ijtc-507	59	25	will	will	AUX
ijtc-507	59	26	fluctuated	fluctuate	VERB
ijtc-507	59	27	due	due	ADJ
ijtc-507	59	28	to	to	ADP
ijtc-507	59	29	changes	change	NOUN
ijtc-507	59	30	in	in	ADP
ijtc-507	59	31	market	market	NOUN
ijtc-507	59	32	prices	price	NOUN
ijtc-507	59	33	.	.	PUNCT
ijtc-507	60	1	market	market	NOUN
ijtc-507	60	2	risk	risk	NOUN
ijtc-507	60	3	reflects	reflect	VERB
ijtc-507	60	4	interest	interest	NOUN
ijtc-507	60	5	rate	rate	NOUN
ijtc-507	60	6	risk	risk	NOUN
ijtc-507	60	7	,	,	PUNCT
ijtc-507	60	8	currency	currency	NOUN
ijtc-507	60	9	risk	risk	NOUN
ijtc-507	60	10	and	and	CCONJ
ijtc-507	60	11	other	other	ADJ
ijtc-507	60	12	price	price	NOUN
ijtc-507	60	13	risk	risk	NOUN
ijtc-507	60	14	(	(	PUNCT
ijtc-507	60	15	www.iasplus.com	www.iasplus.com	NUM
ijtc-507	60	16	)	)	PUNCT
ijtc-507	60	17	.	.	PUNCT
ijtc-507	61	1	method	method	VERB
ijtc-507	61	2	the	the	DET
ijtc-507	61	3	research	research	NOUN
ijtc-507	61	4	object	object	NOUN
ijtc-507	61	5	selected	select	VERB
ijtc-507	61	6	in	in	ADP
ijtc-507	61	7	this	this	DET
ijtc-507	61	8	study	study	NOUN
ijtc-507	61	9	is	be	AUX
ijtc-507	61	10	a	a	DET
ijtc-507	61	11	systemic	systemic	ADJ
ijtc-507	61	12	impact	impact	NOUN
ijtc-507	61	13	bank	bank	NOUN
ijtc-507	61	14	in	in	ADP
ijtc-507	61	15	indonesia	indonesia	PROPN
ijtc-507	61	16	.	.	PUNCT
ijtc-507	62	1	four	four	NUM
ijtc-507	62	2	of	of	ADP
ijtc-507	62	3	them	they	PRON
ijtc-507	62	4	are	be	AUX
ijtc-507	62	5	selected	select	VERB
ijtc-507	62	6	from	from	ADP
ijtc-507	62	7	the	the	DET
ijtc-507	62	8	list	list	NOUN
ijtc-507	62	9	of	of	ADP
ijtc-507	62	10	systemic	systemic	ADJ
ijtc-507	62	11	impact	impact	NOUN
ijtc-507	62	12	banks	bank	NOUN
ijtc-507	62	13	.	.	PUNCT
ijtc-507	63	1	the	the	DET
ijtc-507	63	2	four	four	NUM
ijtc-507	63	3	banks	bank	NOUN
ijtc-507	63	4	also	also	ADV
ijtc-507	63	5	have	have	VERB
ijtc-507	63	6	islamic	islamic	ADJ
ijtc-507	63	7	subsidiaries	subsidiary	NOUN
ijtc-507	63	8	.	.	PUNCT
ijtc-507	64	1	the	the	DET
ijtc-507	64	2	assessment	assessment	NOUN
ijtc-507	64	3	is	be	AUX
ijtc-507	64	4	carried	carry	VERB
ijtc-507	64	5	out	out	ADP
ijtc-507	64	6	on	on	ADP
ijtc-507	64	7	both	both	CCONJ
ijtc-507	64	8	the	the	DET
ijtc-507	64	9	publication	publication	NOUN
ijtc-507	64	10	of	of	ADP
ijtc-507	64	11	the	the	DET
ijtc-507	64	12	parent	parent	NOUN
ijtc-507	64	13	company	company	NOUN
ijtc-507	64	14	and	and	CCONJ
ijtc-507	64	15	the	the	DET
ijtc-507	64	16	islamic	islamic	PROPN
ijtc-507	64	17	subsidiary	subsidiary	NOUN
ijtc-507	64	18	.	.	PUNCT
ijtc-507	65	1	the	the	DET
ijtc-507	65	2	research	research	NOUN
ijtc-507	65	3	was	be	AUX
ijtc-507	65	4	conducted	conduct	VERB
ijtc-507	65	5	for	for	ADP
ijtc-507	65	6	3	3	NUM
ijtc-507	65	7	reporting	reporting	NOUN
ijtc-507	65	8	periods	period	NOUN
ijtc-507	65	9	,	,	PUNCT
ijtc-507	65	10	namely	namely	ADV
ijtc-507	65	11	from	from	ADP
ijtc-507	65	12	2017	2017	NUM
ijtc-507	65	13	to	to	ADP
ijtc-507	65	14	2019	2019	NUM
ijtc-507	65	15	.	.	PUNCT
ijtc-507	66	1	the	the	DET
ijtc-507	66	2	data	datum	NOUN
ijtc-507	66	3	needed	need	VERB
ijtc-507	66	4	in	in	ADP
ijtc-507	66	5	this	this	DET
ijtc-507	66	6	study	study	NOUN
ijtc-507	66	7	is	be	AUX
ijtc-507	66	8	secondary	secondary	ADJ
ijtc-507	66	9	data	datum	NOUN
ijtc-507	66	10	.	.	PUNCT
ijtc-507	67	1	secondary	secondary	ADJ
ijtc-507	67	2	data	datum	NOUN
ijtc-507	67	3	is	be	AUX
ijtc-507	67	4	data	datum	NOUN
ijtc-507	67	5	obtained	obtain	VERB
ijtc-507	67	6	not	not	PART
ijtc-507	67	7	from	from	ADP
ijtc-507	67	8	respondents	respondent	NOUN
ijtc-507	67	9	directly	directly	ADV
ijtc-507	67	10	but	but	CCONJ
ijtc-507	67	11	related	relate	VERB
ijtc-507	67	12	to	to	ADP
ijtc-507	67	13	the	the	DET
ijtc-507	67	14	object	object	NOUN
ijtc-507	67	15	of	of	ADP
ijtc-507	67	16	research	research	NOUN
ijtc-507	67	17	.	.	PUNCT
ijtc-507	68	1	in	in	ADP
ijtc-507	68	2	this	this	DET
ijtc-507	68	3	study	study	NOUN
ijtc-507	68	4	,	,	PUNCT
ijtc-507	68	5	data	datum	NOUN
ijtc-507	68	6	on	on	ADP
ijtc-507	68	7	banking	bank	VERB
ijtc-507	68	8	annual	annual	ADJ
ijtc-507	68	9	reports	report	NOUN
ijtc-507	68	10	and	and	CCONJ
ijtc-507	68	11	other	other	ADJ
ijtc-507	68	12	relevant	relevant	ADJ
ijtc-507	68	13	banking	banking	NOUN
ijtc-507	68	14	publications	publication	NOUN
ijtc-507	68	15	are	be	AUX
ijtc-507	68	16	used	use	VERB
ijtc-507	68	17	.	.	PUNCT
ijtc-507	69	1	the	the	DET
ijtc-507	69	2	sources	source	NOUN
ijtc-507	69	3	of	of	ADP
ijtc-507	69	4	data	datum	NOUN
ijtc-507	69	5	in	in	ADP
ijtc-507	69	6	this	this	DET
ijtc-507	69	7	study	study	NOUN
ijtc-507	69	8	are	be	AUX
ijtc-507	69	9	the	the	DET
ijtc-507	69	10	ojk	ojk	NOUN
ijtc-507	69	11	website	website	NOUN
ijtc-507	69	12	,	,	PUNCT
ijtc-507	69	13	bi	bi	ADJ
ijtc-507	69	14	website	website	NOUN
ijtc-507	69	15	,	,	PUNCT
ijtc-507	69	16	the	the	DET
ijtc-507	69	17	website	website	NOUN
ijtc-507	69	18	of	of	ADP
ijtc-507	69	19	each	each	DET
ijtc-507	69	20	bank	bank	NOUN
ijtc-507	69	21	that	that	PRON
ijtc-507	69	22	is	be	AUX
ijtc-507	69	23	the	the	DET
ijtc-507	69	24	sample	sample	NOUN
ijtc-507	69	25	of	of	ADP
ijtc-507	69	26	this	this	DET
ijtc-507	69	27	study	study	NOUN
ijtc-507	69	28	.	.	PUNCT
ijtc-507	70	1	the	the	DET
ijtc-507	70	2	population	population	NOUN
ijtc-507	70	3	in	in	ADP
ijtc-507	70	4	this	this	DET
ijtc-507	70	5	study	study	NOUN
ijtc-507	70	6	is	be	AUX
ijtc-507	70	7	the	the	DET
ijtc-507	70	8	overall	overall	ADJ
ijtc-507	70	9	banking	banking	NOUN
ijtc-507	70	10	which	which	PRON
ijtc-507	70	11	is	be	AUX
ijtc-507	70	12	predicted	predict	VERB
ijtc-507	70	13	to	to	PART
ijtc-507	70	14	have	have	VERB
ijtc-507	70	15	systemic	systemic	ADJ
ijtc-507	70	16	effects	effect	NOUN
ijtc-507	70	17	in	in	ADP
ijtc-507	70	18	indonesia	indonesia	PROPN
ijtc-507	70	19	(	(	PUNCT
ijtc-507	70	20	according	accord	VERB
ijtc-507	70	21	to	to	ADP
ijtc-507	70	22	its	its	PRON
ijtc-507	70	23	size	size	NOUN
ijtc-507	70	24	i.e	i.e	PRON
ijtc-507	70	25	total	total	ADJ
ijtc-507	70	26	assets	asset	NOUN
ijtc-507	70	27	)	)	PUNCT
ijtc-507	70	28	.	.	PUNCT
ijtc-507	71	1	the	the	DET
ijtc-507	71	2	sample	sample	NOUN
ijtc-507	71	3	in	in	ADP
ijtc-507	71	4	this	this	DET
ijtc-507	71	5	study	study	NOUN
ijtc-507	71	6	are	be	AUX
ijtc-507	71	7	four	four	NUM
ijtc-507	71	8	banks	bank	NOUN
ijtc-507	71	9	with	with	ADP
ijtc-507	71	10	the	the	DET
ijtc-507	71	11	largest	large	ADJ
ijtc-507	71	12	asset	asset	NOUN
ijtc-507	71	13	size	size	NOUN
ijtc-507	71	14	among	among	ADP
ijtc-507	71	15	systemic	systemic	ADJ
ijtc-507	71	16	impact	impact	NOUN
ijtc-507	71	17	banks	bank	NOUN
ijtc-507	71	18	in	in	ADP
ijtc-507	71	19	indonesia	indonesia	PROPN
ijtc-507	71	20	.	.	PUNCT
ijtc-507	72	1	data	datum	NOUN
ijtc-507	72	2	were	be	AUX
ijtc-507	72	3	obtained	obtain	VERB
ijtc-507	72	4	from	from	ADP
ijtc-507	72	5	the	the	DET
ijtc-507	72	6	websites	website	NOUN
ijtc-507	72	7	of	of	ADP
ijtc-507	72	8	bank	bank	PROPN
ijtc-507	72	9	indonesia	indonesia	PROPN
ijtc-507	72	10	(	(	PUNCT
ijtc-507	72	11	indonesian	indonesian	ADJ
ijtc-507	72	12	central	central	PROPN
ijtc-507	72	13	bank	bank	PROPN
ijtc-507	72	14	)	)	PUNCT
ijtc-507	72	15	,	,	PUNCT
ijtc-507	72	16	indonesia	indonesia	PROPN
ijtc-507	72	17	financial	financial	PROPN
ijtc-507	72	18	services	services	PROPN
ijtc-507	72	19	authorithy	authorithy	ADJ
ijtc-507	72	20	and	and	CCONJ
ijtc-507	72	21	each	each	PRON
ijtc-507	72	22	of	of	ADP
ijtc-507	72	23	the	the	DET
ijtc-507	72	24	banks	bank	NOUN
ijtc-507	72	25	that	that	PRON
ijtc-507	72	26	were	be	AUX
ijtc-507	72	27	sampled	sample	VERB
ijtc-507	72	28	for	for	ADP
ijtc-507	72	29	this	this	DET
ijtc-507	72	30	research	research	NOUN
ijtc-507	72	31	.	.	PUNCT
ijtc-507	73	1	this	this	DET
ijtc-507	73	2	study	study	NOUN
ijtc-507	73	3	uses	use	VERB
ijtc-507	73	4	an	an	DET
ijtc-507	73	5	appropriate	appropriate	ADJ
ijtc-507	73	6	quantitative	quantitative	ADJ
ijtc-507	73	7	and	and	CCONJ
ijtc-507	73	8	qualitative	qualitative	ADJ
ijtc-507	73	9	assessment	assessment	NOUN
ijtc-507	73	10	measure	measure	NOUN
ijtc-507	73	11	(	(	PUNCT
ijtc-507	73	12	scannella	scannella	NOUN
ijtc-507	73	13	&	&	CCONJ
ijtc-507	73	14	polizzi	polizzi	PROPN
ijtc-507	73	15	,	,	PUNCT
ijtc-507	73	16	2018	2018	NUM
ijtc-507	73	17	)	)	PUNCT
ijtc-507	73	18	.	.	PUNCT
ijtc-507	74	1	quantitatively	quantitatively	ADV
ijtc-507	74	2	,	,	PUNCT
ijtc-507	74	3	market	market	NOUN
ijtc-507	74	4	risk	risk	NOUN
ijtc-507	74	5	disclosure	disclosure	NOUN
ijtc-507	74	6	is	be	AUX
ijtc-507	74	7	assessed	assess	VERB
ijtc-507	74	8	using	use	VERB
ijtc-507	74	9	the	the	DET
ijtc-507	74	10	following	follow	VERB
ijtc-507	74	11	checklist	checklist	NOUN
ijtc-507	74	12	:	:	PUNCT
ijtc-507	74	13	1	1	X
ijtc-507	74	14	.	.	X
ijtc-507	74	15	market	market	NOUN
ijtc-507	74	16	risk	risk	NOUN
ijtc-507	74	17	definitions	definition	NOUN
ijtc-507	74	18	2	2	NUM
ijtc-507	74	19	.	.	X
ijtc-507	74	20	value	value	NOUN
ijtc-507	74	21	at	at	ADP
ijtc-507	74	22	risk	risk	NOUN
ijtc-507	74	23	(	(	PUNCT
ijtc-507	74	24	var	var	NOUN
ijtc-507	74	25	)	)	PUNCT
ijtc-507	74	26	definitions	definition	NOUN
ijtc-507	74	27	3	3	NUM
ijtc-507	74	28	.	.	PUNCT
ijtc-507	74	29	expected	expect	VERB
ijtc-507	74	30	shortfall	shortfall	NOUN
ijtc-507	74	31	(	(	PUNCT
ijtc-507	74	32	es	es	NOUN
ijtc-507	74	33	)	)	PUNCT
ijtc-507	74	34	definitions	definition	NOUN
ijtc-507	74	35	4	4	NUM
ijtc-507	74	36	.	.	X
ijtc-507	74	37	back	back	NOUN
ijtc-507	74	38	testing	test	VERB
ijtc-507	74	39	definition	definition	NOUN
ijtc-507	74	40	5	5	NUM
ijtc-507	74	41	.	.	PUNCT
ijtc-507	74	42	average	average	ADJ
ijtc-507	74	43	var	var	NOUN
ijtc-507	74	44	6	6	NUM
ijtc-507	74	45	.	.	PUNCT
ijtc-507	75	1	average	average	ADJ
ijtc-507	75	2	es	es	ADP
ijtc-507	75	3	7	7	NUM
ijtc-507	75	4	.	.	PUNCT
ijtc-507	75	5	var	var	NOUN
ijtc-507	75	6	at	at	ADP
ijtc-507	75	7	the	the	DET
ijtc-507	75	8	end	end	NOUN
ijtc-507	75	9	of	of	ADP
ijtc-507	75	10	the	the	DET
ijtc-507	75	11	year	year	NOUN
ijtc-507	75	12	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-507	75	13	https://translate.google.com/translate?hl=en&prev=_t&sl=id&tl=en&u=http://www.iasplus.com	https://translate.google.com/translate?hl=en&prev=_t&sl=id&tl=en&u=http://www.iasplus.com	PROPN
ijtc-507	75	14	market	market	NOUN
ijtc-507	75	15	risk	risk	NOUN
ijtc-507	75	16	disclosure	disclosure	NOUN
ijtc-507	75	17	:	:	PUNCT
ijtc-507	75	18	a	a	DET
ijtc-507	75	19	study	study	NOUN
ijtc-507	75	20	on	on	ADP
ijtc-507	75	21	systemic	systemic	ADJ
ijtc-507	75	22	banks	bank	NOUN
ijtc-507	75	23	in	in	ADP
ijtc-507	75	24	indonesia	indonesia	PROPN
ijtc-507	75	25	setyawan	setyawan	NOUN
ijtc-507	75	26	and	and	CCONJ
ijtc-507	75	27	suprianto	suprianto	PROPN
ijtc-507	75	28	293	293	NUM
ijtc-507	75	29	|	|	ADV
ijtc-507	75	30	ilomata	ilomata	VERB
ijtc-507	75	31	international	international	ADJ
ijtc-507	75	32	journal	journal	NOUN
ijtc-507	75	33	of	of	ADP
ijtc-507	75	34	tax	tax	PROPN
ijtc-507	75	35	&	&	CCONJ
ijtc-507	75	36	accounting	accounting	NOUN
ijtc-507	75	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-507	75	38	8	8	NUM
ijtc-507	75	39	.	.	PUNCT
ijtc-507	76	1	limitations	limitation	NOUN
ijtc-507	76	2	of	of	ADP
ijtc-507	76	3	var	var	NOUN
ijtc-507	76	4	9	9	NUM
ijtc-507	76	5	.	.	PUNCT
ijtc-507	76	6	limitations	limitation	NOUN
ijtc-507	76	7	of	of	ADP
ijtc-507	76	8	es	es	PRON
ijtc-507	76	9	10	10	NUM
ijtc-507	76	10	.	.	PUNCT
ijtc-507	77	1	explanation	explanation	NOUN
ijtc-507	77	2	of	of	ADP
ijtc-507	77	3	the	the	DET
ijtc-507	77	4	var	var	NOUN
ijtc-507	77	5	model	model	NOUN
ijtc-507	77	6	used	use	VERB
ijtc-507	77	7	11	11	NUM
ijtc-507	77	8	.	.	PUNCT
ijtc-507	78	1	explanation	explanation	NOUN
ijtc-507	78	2	of	of	ADP
ijtc-507	78	3	back	back	ADJ
ijtc-507	78	4	testing	testing	NOUN
ijtc-507	78	5	models	model	NOUN
ijtc-507	78	6	used	use	VERB
ijtc-507	78	7	12	12	NUM
ijtc-507	78	8	.	.	PUNCT
ijtc-507	78	9	presence	presence	NOUN
ijtc-507	78	10	of	of	ADP
ijtc-507	78	11	graph	graph	NOUN
ijtc-507	78	12	about	about	ADP
ijtc-507	78	13	annual	annual	ADJ
ijtc-507	78	14	var	var	NOUN
ijtc-507	78	15	fluctuations	fluctuation	NOUN
ijtc-507	78	16	13	13	NUM
ijtc-507	78	17	.	.	PUNCT
ijtc-507	79	1	stress	stress	NOUN
ijtc-507	79	2	testing	testing	NOUN
ijtc-507	79	3	explanations	explanation	NOUN
ijtc-507	79	4	14	14	NUM
ijtc-507	79	5	.	.	PUNCT
ijtc-507	80	1	stress	stress	NOUN
ijtc-507	80	2	testing	testing	NOUN
ijtc-507	80	3	results	result	VERB
ijtc-507	80	4	15	15	NUM
ijtc-507	80	5	.	.	PUNCT
ijtc-507	81	1	market	market	NOUN
ijtc-507	81	2	risk	risk	NOUN
ijtc-507	81	3	level	level	NOUN
ijtc-507	81	4	of	of	ADP
ijtc-507	81	5	aggregation	aggregation	NOUN
ijtc-507	81	6	reported	report	VERB
ijtc-507	81	7	result	result	NOUN
ijtc-507	81	8	and	and	CCONJ
ijtc-507	81	9	discussion	discussion	NOUN
ijtc-507	81	10	based	base	VERB
ijtc-507	81	11	on	on	ADP
ijtc-507	81	12	the	the	DET
ijtc-507	81	13	size	size	NOUN
ijtc-507	81	14	of	of	ADP
ijtc-507	81	15	commercial	commercial	ADJ
ijtc-507	81	16	banks	bank	NOUN
ijtc-507	81	17	in	in	ADP
ijtc-507	81	18	indonesia	indonesia	PROPN
ijtc-507	81	19	,	,	PUNCT
ijtc-507	81	20	four	four	NUM
ijtc-507	81	21	banks	bank	NOUN
ijtc-507	81	22	have	have	VERB
ijtc-507	81	23	the	the	DET
ijtc-507	81	24	potential	potential	NOUN
ijtc-507	81	25	to	to	PART
ijtc-507	81	26	have	have	AUX
ijtc-507	81	27	a	a	DET
ijtc-507	81	28	systemic	systemic	ADJ
ijtc-507	81	29	impact	impact	NOUN
ijtc-507	81	30	(	(	PUNCT
ijtc-507	81	31	bank	bank	NOUN
ijtc-507	81	32	1	1	NUM
ijtc-507	81	33	,	,	PUNCT
ijtc-507	81	34	2	2	NUM
ijtc-507	81	35	,	,	PUNCT
ijtc-507	81	36	3	3	NUM
ijtc-507	81	37	,	,	PUNCT
ijtc-507	81	38	and	and	CCONJ
ijtc-507	81	39	4	4	NUM
ijtc-507	81	40	)	)	PUNCT
ijtc-507	81	41	.	.	PUNCT
ijtc-507	82	1	in	in	ADP
ijtc-507	82	2	addition	addition	NOUN
ijtc-507	82	3	to	to	ADP
ijtc-507	82	4	having	have	VERB
ijtc-507	82	5	a	a	DET
ijtc-507	82	6	potential	potential	ADJ
ijtc-507	82	7	systematic	systematic	ADJ
ijtc-507	82	8	impact	impact	NOUN
ijtc-507	82	9	,	,	PUNCT
ijtc-507	82	10	the	the	DET
ijtc-507	82	11	four	four	NUM
ijtc-507	82	12	banks	bank	NOUN
ijtc-507	82	13	also	also	ADV
ijtc-507	82	14	have	have	VERB
ijtc-507	82	15	islamic	islamic	ADJ
ijtc-507	82	16	subsidiaries	subsidiary	NOUN
ijtc-507	82	17	.	.	PUNCT
ijtc-507	83	1	in	in	ADP
ijtc-507	83	2	this	this	DET
ijtc-507	83	3	part	part	NOUN
ijtc-507	83	4	the	the	DET
ijtc-507	83	5	disclosure	disclosure	NOUN
ijtc-507	83	6	will	will	AUX
ijtc-507	83	7	be	be	AUX
ijtc-507	83	8	analysed	analyse	VERB
ijtc-507	83	9	quantitatively	quantitatively	ADV
ijtc-507	83	10	.	.	PUNCT
ijtc-507	84	1	bank	bank	NOUN
ijtc-507	84	2	1	1	NUM
ijtc-507	84	3	bank	bank	PROPN
ijtc-507	84	4	2	2	NUM
ijtc-507	84	5	bank	bank	NOUN
ijtc-507	84	6	3	3	NUM
ijtc-507	84	7	bank	bank	NOUN
ijtc-507	84	8	4	4	NUM
ijtc-507	84	9	18	18	NUM
ijtc-507	84	10	19	19	NUM
ijtc-507	84	11	20	20	NUM
ijtc-507	84	12	18	18	NUM
ijtc-507	84	13	19	19	NUM
ijtc-507	84	14	20	20	NUM
ijtc-507	84	15	18	18	NUM
ijtc-507	84	16	19	19	NUM
ijtc-507	84	17	20	20	NUM
ijtc-507	84	18	18	18	NUM
ijtc-507	84	19	19	19	NUM
ijtc-507	84	20	20	20	NUM
ijtc-507	84	21	quantitative	quantitative	ADJ
ijtc-507	84	22	market	market	NOUN
ijtc-507	84	23	risk	risk	NOUN
ijtc-507	84	24	definition	definition	NOUN
ijtc-507	84	25	1	1	NUM
ijtc-507	84	26	1	1	NUM
ijtc-507	84	27	1	1	NUM
ijtc-507	84	28	1	1	NUM
ijtc-507	84	29	1	1	NUM
ijtc-507	84	30	1	1	NUM
ijtc-507	84	31	1	1	NUM
ijtc-507	84	32	1	1	NUM
ijtc-507	84	33	1	1	NUM
ijtc-507	84	34	1	1	NUM
ijtc-507	84	35	1	1	NUM
ijtc-507	84	36	1	1	NUM
ijtc-507	84	37	value	value	NOUN
ijtc-507	84	38	at	at	ADP
ijtc-507	84	39	risk	risk	NOUN
ijtc-507	84	40	(	(	PUNCT
ijtc-507	84	41	var	var	NOUN
ijtc-507	84	42	)	)	PUNCT
ijtc-507	84	43	definition	definition	NOUN
ijtc-507	84	44	0	0	NUM
ijtc-507	84	45	0	0	NUM
ijtc-507	84	46	0	0	NUM
ijtc-507	84	47	1	1	NUM
ijtc-507	84	48	1	1	NUM
ijtc-507	84	49	1	1	NUM
ijtc-507	84	50	0	0	NUM
ijtc-507	84	51	0	0	NUM
ijtc-507	84	52	0	0	NUM
ijtc-507	84	53	1	1	NUM
ijtc-507	84	54	1	1	NUM
ijtc-507	84	55	1	1	NUM
ijtc-507	84	56	expected	expect	VERB
ijtc-507	84	57	shortfall	shortfall	NOUN
ijtc-507	84	58	(	(	PUNCT
ijtc-507	84	59	es	es	NOUN
ijtc-507	84	60	)	)	PUNCT
ijtc-507	84	61	definition	definition	NOUN
ijtc-507	84	62	0	0	NUM
ijtc-507	84	63	0	0	NUM
ijtc-507	84	64	0	0	NUM
ijtc-507	84	65	0	0	NUM
ijtc-507	84	66	0	0	NUM
ijtc-507	84	67	0	0	NUM
ijtc-507	84	68	0	0	NUM
ijtc-507	84	69	0	0	NUM
ijtc-507	84	70	0	0	NUM
ijtc-507	84	71	0	0	NUM
ijtc-507	84	72	0	0	NUM
ijtc-507	84	73	0	0	NUM
ijtc-507	84	74	back	back	NOUN
ijtc-507	84	75	testing	testing	NOUN
ijtc-507	84	76	definition	definition	NOUN
ijtc-507	84	77	0	0	NUM
ijtc-507	84	78	0	0	NUM
ijtc-507	84	79	0	0	NUM
ijtc-507	84	80	1	1	NUM
ijtc-507	84	81	1	1	NUM
ijtc-507	84	82	1	1	NUM
ijtc-507	84	83	1	1	NUM
ijtc-507	84	84	1	1	NUM
ijtc-507	84	85	1	1	NUM
ijtc-507	84	86	0	0	NUM
ijtc-507	84	87	0	0	NUM
ijtc-507	84	88	0	0	NUM
ijtc-507	84	89	average	average	ADJ
ijtc-507	84	90	var	var	NOUN
ijtc-507	84	91	1	1	NUM
ijtc-507	84	92	1	1	NUM
ijtc-507	84	93	1	1	NUM
ijtc-507	84	94	1	1	NUM
ijtc-507	84	95	1	1	NUM
ijtc-507	84	96	1	1	NUM
ijtc-507	84	97	0	0	NUM
ijtc-507	84	98	0	0	NUM
ijtc-507	84	99	0	0	NUM
ijtc-507	84	100	1	1	NUM
ijtc-507	84	101	1	1	NUM
ijtc-507	84	102	1	1	NUM
ijtc-507	84	103	average	average	NOUN
ijtc-507	84	104	es	es	ADP
ijtc-507	84	105	0	0	NUM
ijtc-507	84	106	0	0	NUM
ijtc-507	84	107	0	0	NUM
ijtc-507	84	108	0	0	NUM
ijtc-507	84	109	0	0	NUM
ijtc-507	84	110	0	0	NUM
ijtc-507	84	111	0	0	NUM
ijtc-507	84	112	0	0	NUM
ijtc-507	84	113	0	0	NUM
ijtc-507	84	114	0	0	NUM
ijtc-507	84	115	0	0	NUM
ijtc-507	84	116	0	0	NUM
ijtc-507	84	117	var	var	NOUN
ijtc-507	84	118	at	at	ADP
ijtc-507	84	119	the	the	DET
ijtc-507	84	120	end	end	NOUN
ijtc-507	84	121	of	of	ADP
ijtc-507	84	122	the	the	DET
ijtc-507	84	123	year	year	NOUN
ijtc-507	84	124	0	0	NUM
ijtc-507	84	125	0	0	SYM
ijtc-507	84	126	0	0	NUM
ijtc-507	84	127	1	1	NUM
ijtc-507	84	128	1	1	NUM
ijtc-507	84	129	1	1	NUM
ijtc-507	84	130	0	0	NUM
ijtc-507	84	131	0	0	NUM
ijtc-507	84	132	0	0	NUM
ijtc-507	84	133	1	1	NUM
ijtc-507	84	134	1	1	NUM
ijtc-507	84	135	1	1	NUM
ijtc-507	84	136	limitations	limitation	NOUN
ijtc-507	84	137	of	of	ADP
ijtc-507	84	138	var	var	NOUN
ijtc-507	84	139	1	1	NUM
ijtc-507	84	140	1	1	NUM
ijtc-507	84	141	1	1	NUM
ijtc-507	84	142	0	0	NUM
ijtc-507	84	143	0	0	NUM
ijtc-507	84	144	0	0	NUM
ijtc-507	84	145	0	0	NUM
ijtc-507	84	146	0	0	NUM
ijtc-507	84	147	0	0	NUM
ijtc-507	84	148	0	0	NUM
ijtc-507	84	149	0	0	NUM
ijtc-507	84	150	0	0	NUM
ijtc-507	84	151	limitations	limitation	NOUN
ijtc-507	84	152	of	of	ADP
ijtc-507	84	153	es	es	NOUN
ijtc-507	84	154	0	0	NUM
ijtc-507	84	155	0	0	NUM
ijtc-507	84	156	0	0	NUM
ijtc-507	84	157	0	0	NUM
ijtc-507	84	158	0	0	NUM
ijtc-507	84	159	0	0	NUM
ijtc-507	84	160	0	0	NUM
ijtc-507	84	161	0	0	NUM
ijtc-507	84	162	0	0	NUM
ijtc-507	84	163	0	0	NUM
ijtc-507	84	164	0	0	NUM
ijtc-507	84	165	0	0	NUM
ijtc-507	84	166	explanation	explanation	NOUN
ijtc-507	84	167	of	of	ADP
ijtc-507	84	168	the	the	DET
ijtc-507	84	169	var	var	NOUN
ijtc-507	84	170	model	model	NOUN
ijtc-507	84	171	used	use	VERB
ijtc-507	84	172	0	0	NUM
ijtc-507	84	173	0	0	NUM
ijtc-507	84	174	0	0	NUM
ijtc-507	84	175	1	1	NUM
ijtc-507	84	176	1	1	NUM
ijtc-507	84	177	1	1	NUM
ijtc-507	84	178	1	1	NUM
ijtc-507	84	179	1	1	NUM
ijtc-507	84	180	1	1	NUM
ijtc-507	84	181	1	1	NUM
ijtc-507	84	182	1	1	NUM
ijtc-507	84	183	1	1	NUM
ijtc-507	84	184	explanation	explanation	NOUN
ijtc-507	84	185	of	of	ADP
ijtc-507	84	186	back	back	ADJ
ijtc-507	84	187	testing	testing	NOUN
ijtc-507	84	188	models	model	NOUN
ijtc-507	84	189	used	use	VERB
ijtc-507	84	190	1	1	NUM
ijtc-507	84	191	1	1	NUM
ijtc-507	84	192	1	1	NUM
ijtc-507	84	193	1	1	NUM
ijtc-507	84	194	1	1	NUM
ijtc-507	84	195	1	1	NUM
ijtc-507	84	196	1	1	NUM
ijtc-507	84	197	1	1	NUM
ijtc-507	84	198	1	1	NUM
ijtc-507	84	199	1	1	NUM
ijtc-507	84	200	1	1	NUM
ijtc-507	84	201	1	1	NUM
ijtc-507	84	202	presence	presence	NOUN
ijtc-507	84	203	of	of	ADP
ijtc-507	84	204	annual	annual	ADJ
ijtc-507	84	205	var	var	NOUN
ijtc-507	84	206	fluctuations	fluctuation	NOUN
ijtc-507	84	207	graph	graph	VERB
ijtc-507	84	208	0	0	NUM
ijtc-507	84	209	0	0	NUM
ijtc-507	84	210	0	0	NUM
ijtc-507	84	211	0	0	NUM
ijtc-507	84	212	0	0	NUM
ijtc-507	84	213	0	0	NUM
ijtc-507	84	214	0	0	NUM
ijtc-507	84	215	0	0	NUM
ijtc-507	84	216	0	0	NUM
ijtc-507	84	217	0	0	NUM
ijtc-507	84	218	0	0	NUM
ijtc-507	84	219	0	0	NUM
ijtc-507	84	220	stress	stress	NOUN
ijtc-507	84	221	testing	testing	NOUN
ijtc-507	84	222	explanations	explanation	NOUN
ijtc-507	84	223	1	1	NUM
ijtc-507	84	224	1	1	NUM
ijtc-507	84	225	1	1	NUM
ijtc-507	84	226	1	1	NUM
ijtc-507	84	227	1	1	NUM
ijtc-507	84	228	1	1	NUM
ijtc-507	84	229	1	1	NUM
ijtc-507	84	230	1	1	NUM
ijtc-507	84	231	1	1	NUM
ijtc-507	84	232	1	1	NUM
ijtc-507	84	233	1	1	NUM
ijtc-507	84	234	1	1	NUM
ijtc-507	84	235	stress	stress	NOUN
ijtc-507	84	236	testing	testing	NOUN
ijtc-507	84	237	results	result	NOUN
ijtc-507	84	238	0	0	NUM
ijtc-507	84	239	0	0	NUM
ijtc-507	84	240	0	0	NUM
ijtc-507	84	241	0	0	NUM
ijtc-507	84	242	0	0	NUM
ijtc-507	84	243	0	0	NUM
ijtc-507	84	244	0	0	NUM
ijtc-507	84	245	0	0	NUM
ijtc-507	84	246	0	0	NUM
ijtc-507	84	247	0	0	NUM
ijtc-507	84	248	0	0	NUM
ijtc-507	84	249	0	0	NUM
ijtc-507	84	250	market	market	NOUN
ijtc-507	84	251	risk	risk	NOUN
ijtc-507	84	252	level	level	NOUN
ijtc-507	84	253	of	of	ADP
ijtc-507	84	254	aggregation	aggregation	NOUN
ijtc-507	84	255	reported	report	VERB
ijtc-507	84	256	1	1	NUM
ijtc-507	84	257	1	1	NUM
ijtc-507	84	258	1	1	NUM
ijtc-507	84	259	1	1	NUM
ijtc-507	84	260	1	1	NUM
ijtc-507	84	261	1	1	NUM
ijtc-507	84	262	1	1	NUM
ijtc-507	84	263	1	1	NUM
ijtc-507	84	264	1	1	NUM
ijtc-507	84	265	1	1	NUM
ijtc-507	84	266	1	1	NUM
ijtc-507	84	267	1	1	NUM
ijtc-507	84	268	total	total	NOUN
ijtc-507	84	269	6	6	NUM
ijtc-507	84	270	6	6	NUM
ijtc-507	84	271	6	6	NUM
ijtc-507	84	272	9	9	NUM
ijtc-507	84	273	9	9	NUM
ijtc-507	84	274	9	9	NUM
ijtc-507	84	275	6	6	NUM
ijtc-507	84	276	6	6	NUM
ijtc-507	84	277	6	6	NUM
ijtc-507	84	278	8	8	NUM
ijtc-507	84	279	8	8	NUM
ijtc-507	84	280	8	8	NUM
ijtc-507	84	281	table	table	NOUN
ijtc-507	84	282	1	1	NUM
ijtc-507	84	283	.	.	PUNCT
ijtc-507	84	284	disclosure	disclosure	NOUN
ijtc-507	84	285	items	item	NOUN
ijtc-507	84	286	and	and	CCONJ
ijtc-507	84	287	score	score	VERB
ijtc-507	84	288	quantitatively	quantitatively	ADV
ijtc-507	84	289	,	,	PUNCT
ijtc-507	84	290	the	the	DET
ijtc-507	84	291	first	first	ADJ
ijtc-507	84	292	bank	bank	NOUN
ijtc-507	84	293	is	be	AUX
ijtc-507	84	294	quite	quite	ADV
ijtc-507	84	295	lacking	lacking	ADJ
ijtc-507	84	296	in	in	ADP
ijtc-507	84	297	making	make	VERB
ijtc-507	84	298	disclosures	disclosure	NOUN
ijtc-507	84	299	.	.	PUNCT
ijtc-507	85	1	with	with	ADP
ijtc-507	85	2	regard	regard	NOUN
ijtc-507	85	3	to	to	ADP
ijtc-507	85	4	value	value	NOUN
ijtc-507	85	5	at	at	ADP
ijtc-507	85	6	risk	risk	NOUN
ijtc-507	85	7	,	,	PUNCT
ijtc-507	85	8	the	the	DET
ijtc-507	85	9	bank	bank	NOUN
ijtc-507	85	10	provide	provide	VERB
ijtc-507	85	11	explanation	explanation	NOUN
ijtc-507	85	12	on	on	ADP
ijtc-507	85	13	the	the	DET
ijtc-507	85	14	limitation	limitation	NOUN
ijtc-507	85	15	of	of	ADP
ijtc-507	85	16	var	var	NOUN
ijtc-507	85	17	as	as	ADV
ijtc-507	85	18	well	well	ADV
ijtc-507	85	19	as	as	ADP
ijtc-507	85	20	the	the	DET
ijtc-507	85	21	calculation	calculation	NOUN
ijtc-507	85	22	result	result	NOUN
ijtc-507	85	23	of	of	ADP
ijtc-507	85	24	average	average	ADJ
ijtc-507	85	25	var	var	NOUN
ijtc-507	85	26	.	.	PUNCT
ijtc-507	86	1	however	however	ADV
ijtc-507	86	2	,	,	PUNCT
ijtc-507	86	3	there	there	PRON
ijtc-507	86	4	are	be	VERB
ijtc-507	86	5	weaknesses	weakness	NOUN
ijtc-507	86	6	in	in	ADP
ijtc-507	86	7	the	the	DET
ijtc-507	86	8	absence	absence	NOUN
ijtc-507	86	9	of	of	ADP
ijtc-507	86	10	value	value	NOUN
ijtc-507	86	11	at	at	ADP
ijtc-507	86	12	risk	risk	NOUN
ijtc-507	86	13	definition	definition	NOUN
ijtc-507	86	14	and	and	CCONJ
ijtc-507	86	15	no	no	DET
ijtc-507	86	16	adequate	adequate	ADJ
ijtc-507	86	17	explanation	explanation	NOUN
ijtc-507	86	18	on	on	ADP
ijtc-507	86	19	var	var	PROPN
ijtc-507	86	20	model	model	NOUN
ijtc-507	86	21	being	be	AUX
ijtc-507	86	22	utilised	utilise	VERB
ijtc-507	86	23	.	.	PUNCT
ijtc-507	87	1	it	it	PRON
ijtc-507	87	2	also	also	ADV
ijtc-507	87	3	does	do	AUX
ijtc-507	87	4	n’t	not	PART
ijtc-507	87	5	provide	provide	VERB
ijtc-507	87	6	back	back	ADP
ijtc-507	87	7	testing	testing	NOUN
ijtc-507	87	8	definition	definition	NOUN
ijtc-507	87	9	.	.	PUNCT
ijtc-507	88	1	similarly	similarly	ADV
ijtc-507	88	2	,	,	PUNCT
ijtc-507	88	3	the	the	DET
ijtc-507	88	4	third	third	ADJ
ijtc-507	88	5	bank	bank	NOUN
ijtc-507	88	6	shows	show	VERB
ijtc-507	88	7	relatively	relatively	ADV
ijtc-507	88	8	weak	weak	ADJ
ijtc-507	88	9	disclosure	disclosure	NOUN
ijtc-507	88	10	.	.	PUNCT
ijtc-507	89	1	the	the	DET
ijtc-507	89	2	positive	positive	ADJ
ijtc-507	89	3	things	thing	NOUN
ijtc-507	89	4	are	be	AUX
ijtc-507	89	5	that	that	SCONJ
ijtc-507	89	6	it	it	PRON
ijtc-507	89	7	gives	give	VERB
ijtc-507	89	8	back	back	ADP
ijtc-507	89	9	testing	testing	NOUN
ijtc-507	89	10	definition	definition	NOUN
ijtc-507	89	11	and	and	CCONJ
ijtc-507	89	12	explanation	explanation	NOUN
ijtc-507	89	13	on	on	ADP
ijtc-507	89	14	the	the	DET
ijtc-507	89	15	var	var	NOUN
ijtc-507	89	16	model	model	NOUN
ijtc-507	89	17	used	use	VERB
ijtc-507	89	18	.	.	PUNCT
ijtc-507	90	1	the	the	DET
ijtc-507	90	2	negative	negative	ADJ
ijtc-507	90	3	side	side	NOUN
ijtc-507	90	4	are	be	AUX
ijtc-507	90	5	that	that	SCONJ
ijtc-507	90	6	it	it	PRON
ijtc-507	90	7	lacks	lack	VERB
ijtc-507	90	8	definition	definition	NOUN
ijtc-507	90	9	of	of	ADP
ijtc-507	90	10	var	var	NOUN
ijtc-507	90	11	and	and	CCONJ
ijtc-507	90	12	numbers	number	NOUN
ijtc-507	90	13	of	of	ADP
ijtc-507	90	14	average	average	ADJ
ijtc-507	90	15	var	var	NOUN
ijtc-507	90	16	as	as	ADV
ijtc-507	90	17	well	well	ADV
ijtc-507	90	18	as	as	ADP
ijtc-507	90	19	end	end	NOUN
ijtc-507	90	20	of	of	ADP
ijtc-507	90	21	year	year	NOUN
ijtc-507	90	22	var	var	NOUN
ijtc-507	90	23	.	.	PUNCT
ijtc-507	91	1	both	both	DET
ijtc-507	91	2	banks	bank	NOUN
ijtc-507	91	3	have	have	AUX
ijtc-507	91	4	got	get	VERB
ijtc-507	91	5	score	score	NOUN
ijtc-507	91	6	6	6	NUM
ijtc-507	91	7	out	out	ADP
ijtc-507	91	8	of	of	ADP
ijtc-507	91	9	15	15	NUM
ijtc-507	91	10	.	.	PUNCT
ijtc-507	92	1	on	on	ADP
ijtc-507	92	2	the	the	DET
ijtc-507	92	3	other	other	ADJ
ijtc-507	92	4	hand	hand	NOUN
ijtc-507	92	5	,	,	PUNCT
ijtc-507	92	6	the	the	DET
ijtc-507	92	7	bank	bank	NOUN
ijtc-507	92	8	number	number	NOUN
ijtc-507	92	9	2	2	NUM
ijtc-507	92	10	provides	provide	VERB
ijtc-507	92	11	quite	quite	DET
ijtc-507	92	12	a	a	DET
ijtc-507	92	13	lot	lot	NOUN
ijtc-507	92	14	with	with	ADP
ijtc-507	92	15	regard	regard	NOUN
ijtc-507	92	16	to	to	ADP
ijtc-507	92	17	var	var	NOUN
ijtc-507	92	18	.	.	PUNCT
ijtc-507	93	1	those	those	PRON
ijtc-507	93	2	include	include	VERB
ijtc-507	93	3	var	var	NOUN
ijtc-507	93	4	definition	definition	NOUN
ijtc-507	93	5	,	,	PUNCT
ijtc-507	93	6	calculation	calculation	NOUN
ijtc-507	93	7	results	result	NOUN
ijtc-507	93	8	of	of	ADP
ijtc-507	93	9	average	average	ADJ
ijtc-507	93	10	var	var	NOUN
ijtc-507	93	11	and	and	CCONJ
ijtc-507	93	12	end	end	NOUN
ijtc-507	93	13	of	of	ADP
ijtc-507	93	14	year	year	NOUN
ijtc-507	93	15	var	var	NOUN
ijtc-507	93	16	.	.	PUNCT
ijtc-507	94	1	it	it	PRON
ijtc-507	94	2	also	also	ADV
ijtc-507	94	3	presents	present	VERB
ijtc-507	94	4	clarification	clarification	NOUN
ijtc-507	94	5	on	on	ADP
ijtc-507	94	6	the	the	DET
ijtc-507	94	7	method	method	NOUN
ijtc-507	94	8	being	be	AUX
ijtc-507	94	9	used	use	VERB
ijtc-507	94	10	in	in	ADP
ijtc-507	94	11	the	the	DET
ijtc-507	94	12	var	var	NOUN
ijtc-507	94	13	calculation	calculation	NOUN
ijtc-507	94	14	.	.	PUNCT
ijtc-507	95	1	in	in	ADP
ijtc-507	95	2	addition	addition	NOUN
ijtc-507	95	3	,	,	PUNCT
ijtc-507	95	4	it	it	PRON
ijtc-507	95	5	also	also	ADV
ijtc-507	95	6	makes	make	VERB
ijtc-507	95	7	back	back	ADP
ijtc-507	95	8	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-507	95	9	market	market	NOUN
ijtc-507	95	10	risk	risk	NOUN
ijtc-507	95	11	disclosure	disclosure	NOUN
ijtc-507	95	12	:	:	PUNCT
ijtc-507	95	13	a	a	DET
ijtc-507	95	14	study	study	NOUN
ijtc-507	95	15	on	on	ADP
ijtc-507	95	16	systemic	systemic	ADJ
ijtc-507	95	17	banks	bank	NOUN
ijtc-507	95	18	in	in	ADP
ijtc-507	95	19	indonesia	indonesia	PROPN
ijtc-507	95	20	setyawan	setyawan	NOUN
ijtc-507	95	21	and	and	CCONJ
ijtc-507	95	22	suprianto	suprianto	VERB
ijtc-507	95	23	294	294	NUM
ijtc-507	95	24	|	|	ADV
ijtc-507	95	25	ilomata	ilomata	PROPN
ijtc-507	95	26	international	international	ADJ
ijtc-507	95	27	journal	journal	NOUN
ijtc-507	95	28	of	of	ADP
ijtc-507	95	29	tax	tax	PROPN
ijtc-507	95	30	&	&	CCONJ
ijtc-507	95	31	accounting	account	VERB
ijtc-507	95	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-507	95	33	testing	testing	NOUN
ijtc-507	95	34	definition	definition	NOUN
ijtc-507	95	35	available	available	ADJ
ijtc-507	95	36	.	.	PUNCT
ijtc-507	96	1	the	the	DET
ijtc-507	96	2	bank	bank	NOUN
ijtc-507	96	3	has	have	AUX
ijtc-507	96	4	got	get	VERB
ijtc-507	96	5	score	score	NOUN
ijtc-507	96	6	9	9	NUM
ijtc-507	96	7	out	out	ADP
ijtc-507	96	8	of	of	ADP
ijtc-507	96	9	15	15	NUM
ijtc-507	96	10	.	.	PUNCT
ijtc-507	97	1	likewise	likewise	ADV
ijtc-507	97	2	,	,	PUNCT
ijtc-507	97	3	the	the	DET
ijtc-507	97	4	bank	bank	NOUN
ijtc-507	97	5	number	number	NOUN
ijtc-507	97	6	4	4	NUM
ijtc-507	97	7	also	also	ADV
ijtc-507	97	8	gives	give	VERB
ijtc-507	97	9	better	well	ADJ
ijtc-507	97	10	impression	impression	NOUN
ijtc-507	97	11	.	.	PUNCT
ijtc-507	98	1	if	if	SCONJ
ijtc-507	98	2	compared	compare	VERB
ijtc-507	98	3	to	to	ADP
ijtc-507	98	4	bank	bank	NOUN
ijtc-507	98	5	2	2	NUM
ijtc-507	98	6	,	,	PUNCT
ijtc-507	98	7	it	it	PRON
ijtc-507	98	8	only	only	ADV
ijtc-507	98	9	fails	fail	VERB
ijtc-507	98	10	to	to	PART
ijtc-507	98	11	supply	supply	VERB
ijtc-507	98	12	back	back	ADP
ijtc-507	98	13	testing	testing	NOUN
ijtc-507	98	14	definition	definition	NOUN
ijtc-507	98	15	.	.	PUNCT
ijtc-507	99	1	the	the	DET
ijtc-507	99	2	bank	bank	NOUN
ijtc-507	99	3	’s	’s	PART
ijtc-507	99	4	score	score	NOUN
ijtc-507	99	5	is	be	AUX
ijtc-507	99	6	8	8	NUM
ijtc-507	99	7	out	out	ADP
ijtc-507	99	8	of	of	ADP
ijtc-507	99	9	15	15	NUM
ijtc-507	99	10	.	.	PUNCT
ijtc-507	100	1	graph	graph	NOUN
ijtc-507	100	2	1	1	NUM
ijtc-507	100	3	.	.	PUNCT
ijtc-507	100	4	disclosure	disclosure	NOUN
ijtc-507	100	5	score	score	NOUN
ijtc-507	100	6	for	for	ADP
ijtc-507	100	7	each	each	DET
ijtc-507	100	8	bank	bank	NOUN
ijtc-507	100	9	from	from	ADP
ijtc-507	100	10	2018	2018	NUM
ijtc-507	100	11	to	to	ADP
ijtc-507	100	12	2020	2020	NUM
ijtc-507	100	13	overall	overall	ADV
ijtc-507	100	14	,	,	PUNCT
ijtc-507	100	15	in	in	ADP
ijtc-507	100	16	respect	respect	NOUN
ijtc-507	100	17	of	of	ADP
ijtc-507	100	18	expected	expect	VERB
ijtc-507	100	19	shortfall	shortfall	NOUN
ijtc-507	100	20	(	(	PUNCT
ijtc-507	100	21	es	es	NOUN
ijtc-507	100	22	)	)	PUNCT
ijtc-507	100	23	all	all	DET
ijtc-507	100	24	banks	bank	NOUN
ijtc-507	100	25	are	be	AUX
ijtc-507	100	26	deficient	deficient	ADJ
ijtc-507	100	27	in	in	ADP
ijtc-507	100	28	coming	come	VERB
ijtc-507	100	29	up	up	ADP
ijtc-507	100	30	with	with	ADP
ijtc-507	100	31	its	its	PRON
ijtc-507	100	32	definitions	definition	NOUN
ijtc-507	100	33	,	,	PUNCT
ijtc-507	100	34	average	average	ADJ
ijtc-507	100	35	number	number	NOUN
ijtc-507	100	36	,	,	PUNCT
ijtc-507	100	37	and	and	CCONJ
ijtc-507	100	38	limitation	limitation	NOUN
ijtc-507	100	39	.	.	PUNCT
ijtc-507	101	1	as	as	ADP
ijtc-507	101	2	for	for	ADP
ijtc-507	101	3	var	var	NOUN
ijtc-507	101	4	,	,	PUNCT
ijtc-507	101	5	none	none	NOUN
ijtc-507	101	6	of	of	ADP
ijtc-507	101	7	the	the	DET
ijtc-507	101	8	banks	bank	NOUN
ijtc-507	101	9	’	'	PUNCT
ijtc-507	101	10	disclosures	disclosure	NOUN
ijtc-507	101	11	examined	examine	VERB
ijtc-507	101	12	is	be	AUX
ijtc-507	101	13	equipped	equip	VERB
ijtc-507	101	14	with	with	ADP
ijtc-507	101	15	graph	graph	NOUN
ijtc-507	101	16	about	about	ADP
ijtc-507	101	17	annual	annual	ADJ
ijtc-507	101	18	var	var	NOUN
ijtc-507	101	19	fluctuations	fluctuation	NOUN
ijtc-507	101	20	.	.	PUNCT
ijtc-507	102	1	in	in	ADP
ijtc-507	102	2	addition	addition	NOUN
ijtc-507	102	3	,	,	PUNCT
ijtc-507	102	4	there	there	PRON
ijtc-507	102	5	is	be	VERB
ijtc-507	102	6	no	no	DET
ijtc-507	102	7	presence	presence	NOUN
ijtc-507	102	8	of	of	ADP
ijtc-507	102	9	stress	stress	NOUN
ijtc-507	102	10	testing	testing	NOUN
ijtc-507	102	11	results	result	NOUN
ijtc-507	102	12	for	for	SCONJ
ijtc-507	102	13	all	all	DET
ijtc-507	102	14	the	the	DET
ijtc-507	102	15	banks	bank	NOUN
ijtc-507	102	16	being	be	AUX
ijtc-507	102	17	studied	study	VERB
ijtc-507	102	18	.	.	PUNCT
ijtc-507	103	1	conclusion	conclusion	NOUN
ijtc-507	103	2	it	it	PRON
ijtc-507	103	3	can	can	AUX
ijtc-507	103	4	be	be	AUX
ijtc-507	103	5	concluded	conclude	VERB
ijtc-507	103	6	that	that	SCONJ
ijtc-507	103	7	in	in	ADP
ijtc-507	103	8	general	general	ADJ
ijtc-507	103	9	using	use	VERB
ijtc-507	103	10	checklist	checklist	NOUN
ijtc-507	103	11	provided	provide	VERB
ijtc-507	103	12	by	by	ADP
ijtc-507	103	13	scannella	scannella	NOUN
ijtc-507	103	14	and	and	CCONJ
ijtc-507	103	15	polizzi	polizzi	NOUN
ijtc-507	103	16	,	,	PUNCT
ijtc-507	103	17	(	(	PUNCT
ijtc-507	103	18	2018	2018	NUM
ijtc-507	103	19	)	)	PUNCT
ijtc-507	103	20	the	the	DET
ijtc-507	103	21	results	result	NOUN
ijtc-507	103	22	show	show	VERB
ijtc-507	103	23	poor	poor	ADJ
ijtc-507	103	24	picture	picture	NOUN
ijtc-507	103	25	of	of	ADP
ijtc-507	103	26	market	market	NOUN
ijtc-507	103	27	risk	risk	NOUN
ijtc-507	103	28	disclosure	disclosure	NOUN
ijtc-507	103	29	among	among	ADP
ijtc-507	103	30	indonesian	indonesian	ADJ
ijtc-507	103	31	large	large	ADJ
ijtc-507	103	32	banks	bank	NOUN
ijtc-507	103	33	.	.	PUNCT
ijtc-507	104	1	there	there	PRON
ijtc-507	104	2	is	be	VERB
ijtc-507	104	3	a	a	DET
ijtc-507	104	4	development	development	NOUN
ijtc-507	104	5	in	in	ADP
ijtc-507	104	6	the	the	DET
ijtc-507	104	7	disclosure	disclosure	NOUN
ijtc-507	104	8	of	of	ADP
ijtc-507	104	9	var	var	NOUN
ijtc-507	104	10	.	.	PUNCT
ijtc-507	105	1	however	however	ADV
ijtc-507	105	2	more	more	ADJ
ijtc-507	105	3	things	thing	NOUN
ijtc-507	105	4	need	need	VERB
ijtc-507	105	5	to	to	PART
ijtc-507	105	6	be	be	AUX
ijtc-507	105	7	done	do	VERB
ijtc-507	105	8	to	to	PART
ijtc-507	105	9	make	make	VERB
ijtc-507	105	10	a	a	DET
ijtc-507	105	11	betterment	betterment	NOUN
ijtc-507	105	12	to	to	ADP
ijtc-507	105	13	the	the	DET
ijtc-507	105	14	situation	situation	NOUN
ijtc-507	105	15	.	.	PUNCT
ijtc-507	106	1	for	for	ADP
ijtc-507	106	2	instance	instance	NOUN
ijtc-507	106	3	,	,	PUNCT
ijtc-507	106	4	pictorial	pictorial	ADJ
ijtc-507	106	5	information	information	NOUN
ijtc-507	106	6	about	about	ADP
ijtc-507	106	7	var	var	NOUN
ijtc-507	106	8	,	,	PUNCT
ijtc-507	106	9	back	back	ADV
ijtc-507	106	10	testing	testing	NOUN
ijtc-507	106	11	,	,	PUNCT
ijtc-507	106	12	as	as	ADV
ijtc-507	106	13	well	well	ADV
ijtc-507	106	14	as	as	ADP
ijtc-507	106	15	stress	stress	NOUN
ijtc-507	106	16	testing	testing	NOUN
ijtc-507	106	17	.	.	PUNCT
ijtc-507	107	1	furthermore	furthermore	ADV
ijtc-507	107	2	,	,	PUNCT
ijtc-507	107	3	information	information	NOUN
ijtc-507	107	4	about	about	ADP
ijtc-507	107	5	expected	expect	VERB
ijtc-507	107	6	shortfall	shortfall	NOUN
ijtc-507	107	7	need	need	VERB
ijtc-507	107	8	to	to	PART
ijtc-507	107	9	be	be	AUX
ijtc-507	107	10	expanded	expand	VERB
ijtc-507	107	11	even	even	ADV
ijtc-507	107	12	more	more	ADJ
ijtc-507	107	13	.	.	PUNCT
ijtc-507	108	1	reference	reference	NOUN
ijtc-507	108	2	acharya	acharya	PROPN
ijtc-507	108	3	,	,	PUNCT
ijtc-507	108	4	v.	v.	ADV
ijtc-507	108	5	,	,	PUNCT
ijtc-507	108	6	philippon	philippon	NOUN
ijtc-507	108	7	,	,	PUNCT
ijtc-507	108	8	t.	t.	PROPN
ijtc-507	108	9	,	,	PUNCT
ijtc-507	108	10	richardson	richardson	PROPN
ijtc-507	108	11	,	,	PUNCT
ijtc-507	108	12	m.	m.	NOUN
ijtc-507	108	13	,	,	PUNCT
ijtc-507	108	14	&	&	CCONJ
ijtc-507	108	15	roubini	roubini	PROPN
ijtc-507	108	16	,	,	PUNCT
ijtc-507	108	17	n.	n.	NOUN
ijtc-507	108	18	(	(	PUNCT
ijtc-507	108	19	2009	2009	NUM
ijtc-507	108	20	)	)	PUNCT
ijtc-507	108	21	.	.	PUNCT
ijtc-507	109	1	the	the	DET
ijtc-507	109	2	financial	financial	ADJ
ijtc-507	109	3	crisis	crisis	NOUN
ijtc-507	109	4	of	of	ADP
ijtc-507	109	5	20072009	20072009	NUM
ijtc-507	109	6	:	:	PUNCT
ijtc-507	109	7	causes	cause	NOUN
ijtc-507	109	8	and	and	CCONJ
ijtc-507	109	9	remedies	remedy	NOUN
ijtc-507	109	10	.	.	PUNCT
ijtc-507	110	1	financial	financial	ADJ
ijtc-507	110	2	markets	market	NOUN
ijtc-507	110	3	,	,	PUNCT
ijtc-507	110	4	institutions	institution	NOUN
ijtc-507	110	5	&	&	CCONJ
ijtc-507	110	6	instruments	instrument	NOUN
ijtc-507	110	7	,	,	PUNCT
ijtc-507	110	8	18(2	18(2	NUM
ijtc-507	110	9	)	)	PUNCT
ijtc-507	110	10	,	,	PUNCT
ijtc-507	110	11	89–137	89–137	NUM
ijtc-507	110	12	.	.	PUNCT
ijtc-507	111	1	https://doi.org/10.1111/j.1468-0416.2009.00147_2.x	https://doi.org/10.1111/j.1468-0416.2009.00147_2.x	PROPN
ijtc-507	111	2	ahmad	ahmad	PROPN
ijtc-507	111	3	,	,	PUNCT
ijtc-507	111	4	n.	n.	NOUN
ijtc-507	111	5	,	,	PUNCT
ijtc-507	111	6	habtoor	habtoor	ADJ
ijtc-507	111	7	,	,	PUNCT
ijtc-507	111	8	o.	o.	PROPN
ijtc-507	111	9	s.	s.	PROPN
ijtc-507	111	10	,	,	PUNCT
ijtc-507	111	11	mohamad	mohamad	PROPN
ijtc-507	111	12	,	,	PUNCT
ijtc-507	111	13	n.	n.	PROPN
ijtc-507	111	14	r.	r.	PROPN
ijtc-507	111	15	,	,	PUNCT
ijtc-507	111	16	&	&	CCONJ
ijtc-507	111	17	che	che	PROPN
ijtc-507	111	18	haat	haat	PROPN
ijtc-507	111	19	,	,	PUNCT
ijtc-507	111	20	m.	m.	NOUN
ijtc-507	111	21	h.	h.	PROPN
ijtc-507	111	22	(	(	PUNCT
ijtc-507	111	23	2017	2017	NUM
ijtc-507	111	24	)	)	PUNCT
ijtc-507	111	25	.	.	PUNCT
ijtc-507	112	1	linking	link	VERB
ijtc-507	112	2	corporate	corporate	ADJ
ijtc-507	112	3	risk	risk	NOUN
ijtc-507	112	4	disclosure	disclosure	NOUN
ijtc-507	112	5	practices	practice	NOUN
ijtc-507	112	6	with	with	ADP
ijtc-507	112	7	firm	firm	ADJ
ijtc-507	112	8	-	-	PUNCT
ijtc-507	112	9	specific	specific	ADJ
ijtc-507	112	10	characteristics	characteristic	NOUN
ijtc-507	112	11	in	in	ADP
ijtc-507	112	12	saudi	saudi	PROPN
ijtc-507	112	13	arabia	arabia	PROPN
ijtc-507	112	14	.	.	PUNCT
ijtc-507	113	1	gadjah	gadjah	PROPN
ijtc-507	113	2	mada	mada	PROPN
ijtc-507	113	3	international	international	PROPN
ijtc-507	113	4	journal	journal	PROPN
ijtc-507	113	5	of	of	ADP
ijtc-507	113	6	business	business	NOUN
ijtc-507	113	7	,	,	PUNCT
ijtc-507	113	8	19(3	19(3	NUM
ijtc-507	113	9	)	)	PUNCT
ijtc-507	113	10	,	,	PUNCT
ijtc-507	113	11	247	247	NUM
ijtc-507	113	12	.	.	PUNCT
ijtc-507	113	13	https://doi.org/10.22146/gamaijb.26769	https://doi.org/10.22146/gamaijb.26769	NOUN
ijtc-507	113	14	al	al	PROPN
ijtc-507	113	15	-	-	PUNCT
ijtc-507	113	16	maghzom	maghzom	NOUN
ijtc-507	113	17	,	,	PUNCT
ijtc-507	113	18	a.	a.	NOUN
ijtc-507	113	19	,	,	PUNCT
ijtc-507	113	20	hussainey	hussainey	NOUN
ijtc-507	113	21	,	,	PUNCT
ijtc-507	113	22	k.	k.	PROPN
ijtc-507	113	23	,	,	PUNCT
ijtc-507	113	24	&	&	CCONJ
ijtc-507	113	25	aly	aly	PROPN
ijtc-507	113	26	,	,	PUNCT
ijtc-507	113	27	d.	d.	PROPN
ijtc-507	113	28	(	(	PUNCT
ijtc-507	113	29	2016	2016	NUM
ijtc-507	113	30	)	)	PUNCT
ijtc-507	113	31	.	.	PUNCT
ijtc-507	114	1	the	the	DET
ijtc-507	114	2	level	level	NOUN
ijtc-507	114	3	of	of	ADP
ijtc-507	114	4	risk	risk	NOUN
ijtc-507	114	5	disclosure	disclosure	NOUN
ijtc-507	114	6	in	in	ADP
ijtc-507	114	7	listed	list	VERB
ijtc-507	114	8	banks	bank	NOUN
ijtc-507	114	9	:	:	PUNCT
ijtc-507	114	10	evidence	evidence	NOUN
ijtc-507	114	11	from	from	ADP
ijtc-507	114	12	saudi	saudi	PROPN
ijtc-507	114	13	arabia	arabia	PROPN
ijtc-507	114	14	.	.	PUNCT
ijtc-507	115	1	corporate	corporate	ADJ
ijtc-507	115	2	ownership	ownership	NOUN
ijtc-507	115	3	and	and	CCONJ
ijtc-507	115	4	control	control	NOUN
ijtc-507	115	5	,	,	PUNCT
ijtc-507	115	6	14(1	14(1	NUM
ijtc-507	115	7	)	)	PUNCT
ijtc-507	115	8	,	,	PUNCT
ijtc-507	115	9	175–194	175–194	NUM
ijtc-507	115	10	.	.	PUNCT
ijtc-507	116	1	https://doi.org/10.22495/cocv14i1c1p2	https://doi.org/10.22495/cocv14i1c1p2	PROPN
ijtc-507	116	2	aryani	aryani	PROPN
ijtc-507	116	3	,	,	PUNCT
ijtc-507	116	4	d.	d.	PROPN
ijtc-507	116	5	n.	n.	PROPN
ijtc-507	116	6	(	(	PUNCT
ijtc-507	116	7	2017	2017	NUM
ijtc-507	116	8	)	)	PUNCT
ijtc-507	116	9	.	.	PUNCT
ijtc-507	117	1	the	the	DET
ijtc-507	117	2	determinants	determinant	NOUN
ijtc-507	117	3	of	of	ADP
ijtc-507	117	4	risk	risk	NOUN
ijtc-507	117	5	disclosure	disclosure	NOUN
ijtc-507	117	6	in	in	ADP
ijtc-507	117	7	the	the	DET
ijtc-507	117	8	indonesian	indonesian	ADJ
ijtc-507	117	9	non	non	ADJ
ijtc-507	117	10	-	-	ADJ
ijtc-507	117	11	listed	listed	ADJ
ijtc-507	117	12	banks	bank	NOUN
ijtc-507	117	13	.	.	PUNCT
ijtc-507	118	1	0	0	NUM
ijtc-507	118	2	2	2	NUM
ijtc-507	118	3	4	4	NUM
ijtc-507	118	4	6	6	NUM
ijtc-507	118	5	8	8	NUM
ijtc-507	118	6	10	10	NUM
ijtc-507	118	7	bank	bank	NOUN
ijtc-507	118	8	1	1	NUM
ijtc-507	118	9	bank	bank	NOUN
ijtc-507	118	10	2	2	NUM
ijtc-507	118	11	bank	bank	NOUN
ijtc-507	118	12	3	3	NUM
ijtc-507	118	13	bank	bank	NOUN
ijtc-507	118	14	4	4	NUM
ijtc-507	118	15	disclosure	disclosure	NOUN
ijtc-507	118	16	score	score	NOUN
ijtc-507	118	17	2020	2020	NUM
ijtc-507	118	18	2019	2019	NUM
ijtc-507	118	19	2018	2018	NUM
ijtc-507	118	20	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-507	118	21	market	market	NOUN
ijtc-507	118	22	risk	risk	NOUN
ijtc-507	118	23	disclosure	disclosure	NOUN
ijtc-507	118	24	:	:	PUNCT
ijtc-507	118	25	a	a	DET
ijtc-507	118	26	study	study	NOUN
ijtc-507	118	27	on	on	ADP
ijtc-507	118	28	systemic	systemic	ADJ
ijtc-507	118	29	banks	bank	NOUN
ijtc-507	118	30	in	in	ADP
ijtc-507	118	31	indonesia	indonesia	PROPN
ijtc-507	118	32	setyawan	setyawan	NOUN
ijtc-507	118	33	and	and	CCONJ
ijtc-507	118	34	suprianto	suprianto	VERB
ijtc-507	118	35	295	295	NUM
ijtc-507	118	36	|	|	ADV
ijtc-507	118	37	ilomata	ilomata	PROPN
ijtc-507	118	38	international	international	ADJ
ijtc-507	118	39	journal	journal	NOUN
ijtc-507	118	40	of	of	ADP
ijtc-507	118	41	tax	tax	PROPN
ijtc-507	118	42	&	&	CCONJ
ijtc-507	118	43	accounting	account	VERB
ijtc-507	118	44	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-507	118	45	international	international	ADJ
ijtc-507	118	46	journal	journal	NOUN
ijtc-507	118	47	of	of	ADP
ijtc-507	118	48	trade	trade	NOUN
ijtc-507	118	49	and	and	CCONJ
ijtc-507	118	50	global	global	ADJ
ijtc-507	118	51	markets	market	NOUN
ijtc-507	118	52	,	,	PUNCT
ijtc-507	118	53	10(1	10(1	NUM
ijtc-507	118	54	)	)	PUNCT
ijtc-507	118	55	,	,	PUNCT
ijtc-507	118	56	1	1	X
ijtc-507	118	57	.	.	PUNCT
ijtc-507	119	1	https://doi.org/10.1504/ijtgm.2017.10002795	https://doi.org/10.1504/ijtgm.2017.10002795	PROPN
ijtc-507	119	2	ashfaq	ashfaq	NOUN
ijtc-507	119	3	,	,	PUNCT
ijtc-507	119	4	k.	k.	PROPN
ijtc-507	119	5	,	,	PUNCT
ijtc-507	119	6	zhang	zhang	PROPN
ijtc-507	119	7	,	,	PUNCT
ijtc-507	119	8	r.	r.	PROPN
ijtc-507	119	9	,	,	PUNCT
ijtc-507	119	10	razzaq	razzaq	PROPN
ijtc-507	119	11	,	,	PUNCT
ijtc-507	119	12	n.	n.	NOUN
ijtc-507	119	13	,	,	PUNCT
ijtc-507	119	14	&	&	CCONJ
ijtc-507	119	15	munaim	munaim	ADJ
ijtc-507	119	16	,	,	PUNCT
ijtc-507	119	17	a.	a.	NOUN
ijtc-507	119	18	(	(	PUNCT
ijtc-507	119	19	2016	2016	NUM
ijtc-507	119	20	)	)	PUNCT
ijtc-507	119	21	.	.	PUNCT
ijtc-507	120	1	an	an	DET
ijtc-507	120	2	investigation	investigation	NOUN
ijtc-507	120	3	into	into	ADP
ijtc-507	120	4	the	the	DET
ijtc-507	120	5	determinants	determinant	NOUN
ijtc-507	120	6	of	of	ADP
ijtc-507	120	7	risk	risk	NOUN
ijtc-507	120	8	disclosure	disclosure	NOUN
ijtc-507	120	9	in	in	ADP
ijtc-507	120	10	banks	bank	NOUN
ijtc-507	120	11	:	:	PUNCT
ijtc-507	120	12	evidence	evidence	NOUN
ijtc-507	120	13	from	from	ADP
ijtc-507	120	14	financial	financial	ADJ
ijtc-507	120	15	sector	sector	NOUN
ijtc-507	120	16	of	of	ADP
ijtc-507	120	17	pakistan	pakistan	PROPN
ijtc-507	120	18	.	.	PUNCT
ijtc-507	121	1	international	international	ADJ
ijtc-507	121	2	journal	journal	PROPN
ijtc-507	121	3	of	of	ADP
ijtc-507	121	4	economics	economic	NOUN
ijtc-507	121	5	and	and	CCONJ
ijtc-507	121	6	financial	financial	ADJ
ijtc-507	121	7	issues	issue	NOUN
ijtc-507	121	8	,	,	PUNCT
ijtc-507	121	9	6(3	6(3	NUM
ijtc-507	121	10	)	)	PUNCT
ijtc-507	121	11	,	,	PUNCT
ijtc-507	121	12	1049–1058	1049–1058	NUM
ijtc-507	121	13	.	.	PUNCT
ijtc-507	122	1	https://www.econjournals.com/index.php/ijefi/article/view/2299	https://www.econjournals.com/index.php/ijefi/article/view/2299	PROPN
ijtc-507	122	2	basel	basel	PROPN
ijtc-507	122	3	committee	committee	PROPN
ijtc-507	122	4	on	on	ADP
ijtc-507	122	5	banking	banking	NOUN
ijtc-507	122	6	supervision	supervision	NOUN
ijtc-507	122	7	.	.	PUNCT
ijtc-507	123	1	(	(	PUNCT
ijtc-507	123	2	2019	2019	NUM
ijtc-507	123	3	)	)	PUNCT
ijtc-507	123	4	.	.	PUNCT
ijtc-507	124	1	the	the	DET
ijtc-507	124	2	market	market	NOUN
ijtc-507	124	3	risk	risk	NOUN
ijtc-507	124	4	framework	framework	NOUN
ijtc-507	124	5	in	in	ADP
ijtc-507	124	6	brief	brief	ADJ
ijtc-507	124	7	revised	revise	VERB
ijtc-507	124	8	market	market	NOUN
ijtc-507	124	9	risk	risk	NOUN
ijtc-507	124	10	framework	framework	NOUN
ijtc-507	124	11	(	(	PUNCT
ijtc-507	124	12	issue	issue	NOUN
ijtc-507	124	13	january	january	PROPN
ijtc-507	124	14	)	)	PUNCT
ijtc-507	124	15	.	.	PUNCT
ijtc-507	125	1	https://www.bis.org/bcbs/publ/d457_inbrief.pdf	https://www.bis.org/bcbs/publ/d457_inbrief.pdf	PROPN
ijtc-507	125	2	boyle	boyle	PROPN
ijtc-507	125	3	,	,	PUNCT
ijtc-507	125	4	g.	g.	PROPN
ijtc-507	125	5	,	,	PUNCT
ijtc-507	125	6	stover	stover	NOUN
ijtc-507	125	7	,	,	PUNCT
ijtc-507	125	8	r.	r.	PROPN
ijtc-507	125	9	,	,	PUNCT
ijtc-507	125	10	tiwana	tiwana	PROPN
ijtc-507	125	11	,	,	PUNCT
ijtc-507	125	12	a.	a.	NOUN
ijtc-507	125	13	,	,	PUNCT
ijtc-507	125	14	&	&	CCONJ
ijtc-507	125	15	zhylyevskyy	zhylyevskyy	PROPN
ijtc-507	125	16	,	,	PUNCT
ijtc-507	125	17	o.	o.	NOUN
ijtc-507	125	18	(	(	PUNCT
ijtc-507	125	19	2022	2022	NUM
ijtc-507	125	20	)	)	PUNCT
ijtc-507	125	21	.	.	PUNCT
ijtc-507	126	1	depositor	depositor	NOUN
ijtc-507	126	2	responses	response	NOUN
ijtc-507	126	3	to	to	ADP
ijtc-507	126	4	a	a	DET
ijtc-507	126	5	banking	banking	NOUN
ijtc-507	126	6	crisis	crisis	NOUN
ijtc-507	126	7	:	:	PUNCT
ijtc-507	126	8	are	be	AUX
ijtc-507	126	9	finance	finance	NOUN
ijtc-507	126	10	professionals	professional	NOUN
ijtc-507	126	11	special	special	ADJ
ijtc-507	126	12	?	?	PUNCT
ijtc-507	127	1	journal	journal	NOUN
ijtc-507	127	2	of	of	ADP
ijtc-507	127	3	empirical	empirical	ADJ
ijtc-507	127	4	finance	finance	NOUN
ijtc-507	127	5	,	,	PUNCT
ijtc-507	127	6	67	67	NUM
ijtc-507	127	7	,	,	PUNCT
ijtc-507	127	8	182–195	182–195	NUM
ijtc-507	127	9	.	.	PUNCT
ijtc-507	128	1	https://doi.org/10.1016/j.jempfin.2022.03.004	https://doi.org/10.1016/j.jempfin.2022.03.004	NOUN
ijtc-507	128	2	chatzitheodorou	chatzitheodorou	NOUN
ijtc-507	128	3	,	,	PUNCT
ijtc-507	128	4	k.	k.	PROPN
ijtc-507	128	5	,	,	PUNCT
ijtc-507	128	6	tsalis	tsalis	PROPN
ijtc-507	128	7	,	,	PUNCT
ijtc-507	128	8	t.	t.	PROPN
ijtc-507	128	9	a.	a.	PROPN
ijtc-507	128	10	,	,	PUNCT
ijtc-507	128	11	tsagarakis	tsagarakis	PROPN
ijtc-507	128	12	,	,	PUNCT
ijtc-507	128	13	k.	k.	PROPN
ijtc-507	128	14	p.	p.	PROPN
ijtc-507	128	15	,	,	PUNCT
ijtc-507	128	16	evangelos	evangelos	PROPN
ijtc-507	128	17	,	,	PUNCT
ijtc-507	128	18	g.	g.	PROPN
ijtc-507	128	19	,	,	PUNCT
ijtc-507	128	20	&	&	CCONJ
ijtc-507	128	21	ioannis	ioannis	PROPN
ijtc-507	128	22	,	,	PUNCT
ijtc-507	128	23	n.	n.	NOUN
ijtc-507	128	24	(	(	PUNCT
ijtc-507	128	25	2021	2021	NUM
ijtc-507	128	26	)	)	PUNCT
ijtc-507	128	27	.	.	PUNCT
ijtc-507	129	1	a	a	DET
ijtc-507	129	2	new	new	ADJ
ijtc-507	129	3	practical	practical	ADJ
ijtc-507	129	4	methodology	methodology	NOUN
ijtc-507	129	5	for	for	ADP
ijtc-507	129	6	the	the	DET
ijtc-507	129	7	banking	banking	NOUN
ijtc-507	129	8	sector	sector	NOUN
ijtc-507	129	9	to	to	PART
ijtc-507	129	10	assess	assess	VERB
ijtc-507	129	11	corporate	corporate	ADJ
ijtc-507	129	12	sustainability	sustainability	NOUN
ijtc-507	129	13	risks	risk	NOUN
ijtc-507	129	14	with	with	ADP
ijtc-507	129	15	an	an	DET
ijtc-507	129	16	application	application	NOUN
ijtc-507	129	17	in	in	ADP
ijtc-507	129	18	the	the	DET
ijtc-507	129	19	energy	energy	NOUN
ijtc-507	129	20	sector	sector	NOUN
ijtc-507	129	21	.	.	PUNCT
ijtc-507	130	1	sustainable	sustainable	ADJ
ijtc-507	130	2	production	production	NOUN
ijtc-507	130	3	and	and	CCONJ
ijtc-507	130	4	consumption	consumption	NOUN
ijtc-507	130	5	,	,	PUNCT
ijtc-507	130	6	27	27	NUM
ijtc-507	130	7	,	,	PUNCT
ijtc-507	130	8	1473–1487	1473–1487	NUM
ijtc-507	130	9	.	.	PUNCT
ijtc-507	131	1	https://doi.org/10.1016/j.spc.2021.03.005	https://doi.org/10.1016/j.spc.2021.03.005	PROPN
ijtc-507	131	2	corbet	corbet	PROPN
ijtc-507	131	3	,	,	PUNCT
ijtc-507	131	4	s.	s.	PROPN
ijtc-507	131	5	,	,	PUNCT
ijtc-507	131	6	cumming	cumming	PROPN
ijtc-507	131	7	,	,	PUNCT
ijtc-507	131	8	d.	d.	PROPN
ijtc-507	131	9	j.	j.	PROPN
ijtc-507	131	10	,	,	PUNCT
ijtc-507	131	11	hou	hou	PROPN
ijtc-507	131	12	,	,	PUNCT
ijtc-507	131	13	y.	y.	PROPN
ijtc-507	131	14	(	(	PUNCT
ijtc-507	131	15	greg	greg	PROPN
ijtc-507	131	16	)	)	PUNCT
ijtc-507	131	17	,	,	PUNCT
ijtc-507	131	18	hu	hu	PROPN
ijtc-507	131	19	,	,	PUNCT
ijtc-507	131	20	y.	y.	PROPN
ijtc-507	131	21	,	,	PUNCT
ijtc-507	131	22	&	&	CCONJ
ijtc-507	131	23	oxley	oxley	PROPN
ijtc-507	131	24	,	,	PUNCT
ijtc-507	131	25	l.	l.	PROPN
ijtc-507	131	26	(	(	PUNCT
ijtc-507	131	27	2022	2022	NUM
ijtc-507	131	28	)	)	PUNCT
ijtc-507	131	29	.	.	PUNCT
ijtc-507	132	1	have	have	AUX
ijtc-507	132	2	crisis	crisis	NOUN
ijtc-507	132	3	-	-	PUNCT
ijtc-507	132	4	induced	induce	VERB
ijtc-507	132	5	banking	banking	NOUN
ijtc-507	132	6	supports	support	NOUN
ijtc-507	132	7	influenced	influence	VERB
ijtc-507	132	8	european	european	PROPN
ijtc-507	132	9	bank	bank	PROPN
ijtc-507	132	10	performance	performance	NOUN
ijtc-507	132	11	,	,	PUNCT
ijtc-507	132	12	resilience	resilience	NOUN
ijtc-507	132	13	and	and	CCONJ
ijtc-507	132	14	price	price	NOUN
ijtc-507	132	15	discovery	discovery	NOUN
ijtc-507	132	16	?	?	PUNCT
ijtc-507	133	1	journal	journal	NOUN
ijtc-507	133	2	of	of	ADP
ijtc-507	133	3	international	international	ADJ
ijtc-507	133	4	financial	financial	ADJ
ijtc-507	133	5	markets	market	NOUN
ijtc-507	133	6	,	,	PUNCT
ijtc-507	133	7	institutions	institution	NOUN
ijtc-507	133	8	and	and	CCONJ
ijtc-507	133	9	money	money	NOUN
ijtc-507	133	10	,	,	PUNCT
ijtc-507	133	11	78	78	NUM
ijtc-507	133	12	,	,	PUNCT
ijtc-507	133	13	101566	101566	NUM
ijtc-507	133	14	.	.	PUNCT
ijtc-507	134	1	https://doi.org/10.1016/j.intfin.2022.101566	https://doi.org/10.1016/j.intfin.2022.101566	PROPN
ijtc-507	134	2	crimmel	crimmel	PROPN
ijtc-507	134	3	,	,	PUNCT
ijtc-507	134	4	j.	j.	PROPN
ijtc-507	134	5	,	,	PUNCT
ijtc-507	134	6	&	&	CCONJ
ijtc-507	134	7	elyasiani	elyasiani	PROPN
ijtc-507	134	8	,	,	PUNCT
ijtc-507	134	9	e.	e.	PROPN
ijtc-507	134	10	(	(	PUNCT
ijtc-507	134	11	2021	2021	NUM
ijtc-507	134	12	)	)	PUNCT
ijtc-507	134	13	.	.	PUNCT
ijtc-507	135	1	the	the	DET
ijtc-507	135	2	association	association	NOUN
ijtc-507	135	3	between	between	ADP
ijtc-507	135	4	financial	financial	ADJ
ijtc-507	135	5	market	market	NOUN
ijtc-507	135	6	volatility	volatility	NOUN
ijtc-507	135	7	and	and	CCONJ
ijtc-507	135	8	banking	banking	NOUN
ijtc-507	135	9	market	market	NOUN
ijtc-507	135	10	structure	structure	NOUN
ijtc-507	135	11	.	.	PUNCT
ijtc-507	136	1	the	the	DET
ijtc-507	136	2	quarterly	quarterly	ADJ
ijtc-507	136	3	review	review	NOUN
ijtc-507	136	4	of	of	ADP
ijtc-507	136	5	economics	economic	NOUN
ijtc-507	136	6	and	and	CCONJ
ijtc-507	136	7	finance	finance	NOUN
ijtc-507	136	8	,	,	PUNCT
ijtc-507	136	9	82	82	NUM
ijtc-507	136	10	,	,	PUNCT
ijtc-507	136	11	335–349	335–349	NUM
ijtc-507	136	12	.	.	PUNCT
ijtc-507	137	1	https://doi.org/10.1016/j.qref.2021.09.012	https://doi.org/10.1016/j.qref.2021.09.012	NUM
ijtc-507	137	2	ellili	ellili	NOUN
ijtc-507	137	3	,	,	PUNCT
ijtc-507	137	4	n.	n.	PROPN
ijtc-507	137	5	o.	o.	PROPN
ijtc-507	137	6	d.	d.	PROPN
ijtc-507	137	7	,	,	PUNCT
ijtc-507	137	8	&	&	CCONJ
ijtc-507	137	9	nobanee	nobanee	PROPN
ijtc-507	137	10	,	,	PUNCT
ijtc-507	137	11	h.	h.	PROPN
ijtc-507	137	12	(	(	PUNCT
ijtc-507	137	13	2017	2017	NUM
ijtc-507	137	14	)	)	PUNCT
ijtc-507	137	15	.	.	PUNCT
ijtc-507	138	1	corporate	corporate	ADJ
ijtc-507	138	2	risk	risk	NOUN
ijtc-507	138	3	disclosure	disclosure	NOUN
ijtc-507	138	4	of	of	ADP
ijtc-507	138	5	islamic	islamic	ADJ
ijtc-507	138	6	and	and	CCONJ
ijtc-507	138	7	сonventional	сonventional	ADJ
ijtc-507	138	8	banks	bank	NOUN
ijtc-507	138	9	.	.	PUNCT
ijtc-507	139	1	banks	bank	NOUN
ijtc-507	139	2	and	and	CCONJ
ijtc-507	139	3	bank	bank	NOUN
ijtc-507	139	4	systems	system	NOUN
ijtc-507	139	5	,	,	PUNCT
ijtc-507	139	6	12(3	12(3	NUM
ijtc-507	139	7	)	)	PUNCT
ijtc-507	139	8	,	,	PUNCT
ijtc-507	139	9	247–256	247–256	NUM
ijtc-507	139	10	.	.	PUNCT
ijtc-507	140	1	https://doi.org/10.21511/bbs.12(31).2017.09	https://doi.org/10.21511/bbs.12(31).2017.09	PROPN
ijtc-507	140	2	fang	fang	PROPN
ijtc-507	140	3	,	,	PUNCT
ijtc-507	140	4	s.	s.	PROPN
ijtc-507	140	5	,	,	PUNCT
ijtc-507	140	6	qian	qian	PROPN
ijtc-507	140	7	,	,	PUNCT
ijtc-507	140	8	x.	x.	PROPN
ijtc-507	140	9	,	,	PUNCT
ijtc-507	140	10	&	&	CCONJ
ijtc-507	140	11	zou	zou	PROPN
ijtc-507	140	12	,	,	PUNCT
ijtc-507	140	13	w.	w.	PROPN
ijtc-507	140	14	(	(	PUNCT
ijtc-507	140	15	2020	2020	NUM
ijtc-507	140	16	)	)	PUNCT
ijtc-507	140	17	.	.	PUNCT
ijtc-507	141	1	the	the	DET
ijtc-507	141	2	empirical	empirical	ADJ
ijtc-507	141	3	relation	relation	NOUN
ijtc-507	141	4	between	between	ADP
ijtc-507	141	5	loan	loan	NOUN
ijtc-507	141	6	risk	risk	NOUN
ijtc-507	141	7	and	and	CCONJ
ijtc-507	141	8	collateral	collateral	NOUN
ijtc-507	141	9	in	in	ADP
ijtc-507	141	10	the	the	DET
ijtc-507	141	11	shadow	shadow	NOUN
ijtc-507	141	12	banking	banking	NOUN
ijtc-507	141	13	system	system	NOUN
ijtc-507	141	14	:	:	PUNCT
ijtc-507	141	15	evidence	evidence	NOUN
ijtc-507	141	16	from	from	ADP
ijtc-507	141	17	china	china	PROPN
ijtc-507	141	18	’s	’s	PART
ijtc-507	141	19	entrusted	entrust	VERB
ijtc-507	141	20	loan	loan	NOUN
ijtc-507	141	21	market	market	NOUN
ijtc-507	141	22	.	.	PUNCT
ijtc-507	142	1	international	international	ADJ
ijtc-507	142	2	review	review	NOUN
ijtc-507	142	3	of	of	ADP
ijtc-507	142	4	economics	economics	PROPN
ijtc-507	142	5	&	&	CCONJ
ijtc-507	142	6	finance	finance	PROPN
ijtc-507	142	7	,	,	PUNCT
ijtc-507	142	8	67	67	NUM
ijtc-507	142	9	,	,	PUNCT
ijtc-507	142	10	42–54	42–54	NUM
ijtc-507	142	11	.	.	PUNCT
ijtc-507	143	1	https://doi.org/10.1016/j.iref.2019.12.012	https://doi.org/10.1016/j.iref.2019.12.012	ADJ
ijtc-507	143	2	godspower	godspower	NOUN
ijtc-507	143	3	-	-	PUNCT
ijtc-507	143	4	akpomiemie	akpomiemie	PROPN
ijtc-507	143	5	,	,	PUNCT
ijtc-507	143	6	e.	e.	PROPN
ijtc-507	143	7	,	,	PUNCT
ijtc-507	143	8	&	&	CCONJ
ijtc-507	143	9	ojah	ojah	PROPN
ijtc-507	143	10	,	,	PUNCT
ijtc-507	143	11	k.	k.	PROPN
ijtc-507	143	12	(	(	PUNCT
ijtc-507	143	13	2021	2021	NUM
ijtc-507	143	14	)	)	PUNCT
ijtc-507	143	15	.	.	PUNCT
ijtc-507	144	1	market	market	NOUN
ijtc-507	144	2	discipline	discipline	NOUN
ijtc-507	144	3	,	,	PUNCT
ijtc-507	144	4	regulation	regulation	NOUN
ijtc-507	144	5	and	and	CCONJ
ijtc-507	144	6	banking	banking	NOUN
ijtc-507	144	7	effectiveness	effectiveness	NOUN
ijtc-507	144	8	:	:	PUNCT
ijtc-507	144	9	do	do	AUX
ijtc-507	144	10	measures	measure	NOUN
ijtc-507	144	11	matter	matter	VERB
ijtc-507	144	12	?	?	PUNCT
ijtc-507	145	1	journal	journal	NOUN
ijtc-507	145	2	of	of	ADP
ijtc-507	145	3	banking	banking	NOUN
ijtc-507	145	4	&	&	CCONJ
ijtc-507	145	5	finance	finance	PROPN
ijtc-507	145	6	,	,	PUNCT
ijtc-507	145	7	133	133	NUM
ijtc-507	145	8	,	,	PUNCT
ijtc-507	145	9	106249	106249	NUM
ijtc-507	145	10	.	.	PUNCT
ijtc-507	146	1	https://doi.org/10.1016/j.jbankfin.2021.106249	https://doi.org/10.1016/j.jbankfin.2021.106249	PROPN
ijtc-507	146	2	healy	healy	PROPN
ijtc-507	146	3	,	,	PUNCT
ijtc-507	146	4	p.	p.	NOUN
ijtc-507	146	5	m.	m.	NOUN
ijtc-507	146	6	,	,	PUNCT
ijtc-507	146	7	&	&	CCONJ
ijtc-507	146	8	palepu	palepu	PROPN
ijtc-507	146	9	,	,	PUNCT
ijtc-507	146	10	k.	k.	PROPN
ijtc-507	146	11	g.	g.	PROPN
ijtc-507	146	12	(	(	PUNCT
ijtc-507	146	13	2001	2001	NUM
ijtc-507	146	14	)	)	PUNCT
ijtc-507	146	15	.	.	PUNCT
ijtc-507	147	1	information	information	NOUN
ijtc-507	147	2	asymmetry	asymmetry	NOUN
ijtc-507	147	3	,	,	PUNCT
ijtc-507	147	4	corporate	corporate	ADJ
ijtc-507	147	5	disclosure	disclosure	NOUN
ijtc-507	147	6	,	,	PUNCT
ijtc-507	147	7	and	and	CCONJ
ijtc-507	147	8	the	the	DET
ijtc-507	147	9	capital	capital	NOUN
ijtc-507	147	10	markets	market	NOUN
ijtc-507	147	11	:	:	PUNCT
ijtc-507	147	12	a	a	DET
ijtc-507	147	13	review	review	NOUN
ijtc-507	147	14	of	of	ADP
ijtc-507	147	15	the	the	DET
ijtc-507	147	16	empirical	empirical	ADJ
ijtc-507	147	17	disclosure	disclosure	NOUN
ijtc-507	147	18	literature	literature	NOUN
ijtc-507	147	19	.	.	PUNCT
ijtc-507	148	1	journal	journal	PROPN
ijtc-507	148	2	of	of	ADP
ijtc-507	148	3	accounting	accounting	NOUN
ijtc-507	148	4	and	and	CCONJ
ijtc-507	148	5	economics	economic	NOUN
ijtc-507	148	6	,	,	PUNCT
ijtc-507	148	7	31(1–3	31(1–3	PROPN
ijtc-507	148	8	)	)	PUNCT
ijtc-507	148	9	,	,	PUNCT
ijtc-507	148	10	405–440	405–440	NUM
ijtc-507	148	11	.	.	PUNCT
ijtc-507	149	1	https://doi.org/10.1016/s0165-4101(01)00018-0	https://doi.org/10.1016/s0165-4101(01)00018-0	PROPN
ijtc-507	149	2	jing	jing	PROPN
ijtc-507	149	3	,	,	PUNCT
ijtc-507	149	4	z.	z.	PROPN
ijtc-507	149	5	,	,	PUNCT
ijtc-507	149	6	liu	liu	PROPN
ijtc-507	149	7	,	,	PUNCT
ijtc-507	149	8	z.	z.	PROPN
ijtc-507	149	9	,	,	PUNCT
ijtc-507	149	10	qi	qi	PROPN
ijtc-507	149	11	,	,	PUNCT
ijtc-507	149	12	l.	l.	PROPN
ijtc-507	149	13	,	,	PUNCT
ijtc-507	149	14	&	&	CCONJ
ijtc-507	149	15	zhang	zhang	PROPN
ijtc-507	149	16	,	,	PUNCT
ijtc-507	149	17	x.	x.	NOUN
ijtc-507	149	18	(	(	PUNCT
ijtc-507	149	19	2022	2022	NUM
ijtc-507	149	20	)	)	PUNCT
ijtc-507	149	21	.	.	PUNCT
ijtc-507	150	1	spillover	spillover	VERB
ijtc-507	150	2	effects	effect	NOUN
ijtc-507	150	3	of	of	ADP
ijtc-507	150	4	banking	bank	VERB
ijtc-507	150	5	systemic	systemic	ADJ
ijtc-507	150	6	risk	risk	NOUN
ijtc-507	150	7	on	on	ADP
ijtc-507	150	8	firms	firm	NOUN
ijtc-507	150	9	in	in	ADP
ijtc-507	150	10	china	china	PROPN
ijtc-507	150	11	:	:	PUNCT
ijtc-507	150	12	a	a	DET
ijtc-507	150	13	financial	financial	ADJ
ijtc-507	150	14	cycle	cycle	NOUN
ijtc-507	150	15	analysis	analysis	NOUN
ijtc-507	150	16	.	.	PUNCT
ijtc-507	151	1	international	international	ADJ
ijtc-507	151	2	review	review	NOUN
ijtc-507	151	3	of	of	ADP
ijtc-507	151	4	financial	financial	ADJ
ijtc-507	151	5	analysis	analysis	NOUN
ijtc-507	151	6	,	,	PUNCT
ijtc-507	151	7	82	82	NUM
ijtc-507	151	8	,	,	PUNCT
ijtc-507	151	9	102171	102171	NUM
ijtc-507	151	10	.	.	PUNCT
ijtc-507	152	1	https://doi.org/10.1016/j.irfa.2022.102171	https://doi.org/10.1016/j.irfa.2022.102171	NOUN
ijtc-507	152	2	jorion	jorion	NOUN
ijtc-507	152	3	,	,	PUNCT
ijtc-507	152	4	p.	p.	NOUN
ijtc-507	152	5	(	(	PUNCT
ijtc-507	152	6	2009	2009	NUM
ijtc-507	152	7	)	)	PUNCT
ijtc-507	152	8	.	.	PUNCT
ijtc-507	153	1	financial	financial	ADJ
ijtc-507	153	2	risk	risk	NOUN
ijtc-507	153	3	manager	manager	NOUN
ijtc-507	153	4	handbook	handbook	NOUN
ijtc-507	153	5	fifth	fifth	PROPN
ijtc-507	153	6	edition	edition	NOUN
ijtc-507	153	7	(	(	PUNCT
ijtc-507	153	8	5th	5th	ADJ
ijtc-507	153	9	ed	ed	NOUN
ijtc-507	153	10	.	.	PUNCT
ijtc-507	153	11	)	)	PUNCT
ijtc-507	153	12	.	.	PUNCT
ijtc-507	154	1	wiley	wiley	PROPN
ijtc-507	154	2	publishing	publishing	PROPN
ijtc-507	154	3	.	.	PUNCT
ijtc-507	155	1	https://www.wiley.com/en-ie/financial+risk+manager+handbook,+5th+edition-p9780470521991#evaluation-copy-section	https://www.wiley.com/en-ie/financial+risk+manager+handbook,+5th+edition-p9780470521991#evaluation-copy-section	NOUN
ijtc-507	155	2	kabir	kabir	PROPN
ijtc-507	155	3	,	,	PUNCT
ijtc-507	155	4	m.	m.	PROPN
ijtc-507	155	5	r.	r.	PROPN
ijtc-507	155	6	,	,	PUNCT
ijtc-507	155	7	sobhani	sobhani	PROPN
ijtc-507	155	8	,	,	PUNCT
ijtc-507	155	9	f.	f.	PROPN
ijtc-507	155	10	a.	a.	PROPN
ijtc-507	155	11	,	,	PUNCT
ijtc-507	155	12	omar	omar	PROPN
ijtc-507	155	13	,	,	PUNCT
ijtc-507	155	14	n.	n.	NOUN
ijtc-507	155	15	,	,	PUNCT
ijtc-507	155	16	&	&	CCONJ
ijtc-507	155	17	mohamad	mohamad	PROPN
ijtc-507	155	18	,	,	PUNCT
ijtc-507	155	19	n.	n.	NOUN
ijtc-507	155	20	(	(	PUNCT
ijtc-507	155	21	2019	2019	NUM
ijtc-507	155	22	)	)	PUNCT
ijtc-507	155	23	.	.	PUNCT
ijtc-507	156	1	corporate	corporate	ADJ
ijtc-507	156	2	governance	governance	NOUN
ijtc-507	156	3	and	and	CCONJ
ijtc-507	156	4	risk	risk	NOUN
ijtc-507	156	5	disclosures	disclosure	NOUN
ijtc-507	156	6	:	:	PUNCT
ijtc-507	156	7	a	a	DET
ijtc-507	156	8	comparative	comparative	ADJ
ijtc-507	156	9	analysis	analysis	NOUN
ijtc-507	156	10	between	between	ADP
ijtc-507	156	11	bangladeshi	bangladeshi	ADJ
ijtc-507	156	12	and	and	CCONJ
ijtc-507	156	13	malaysian	malaysian	ADJ
ijtc-507	156	14	islamic	islamic	ADJ
ijtc-507	156	15	banks	bank	NOUN
ijtc-507	156	16	.	.	PUNCT
ijtc-507	157	1	international	international	ADJ
ijtc-507	157	2	journal	journal	PROPN
ijtc-507	157	3	of	of	ADP
ijtc-507	157	4	financial	financial	ADJ
ijtc-507	157	5	research	research	NOUN
ijtc-507	157	6	,	,	PUNCT
ijtc-507	157	7	10(5	10(5	NUM
ijtc-507	157	8	)	)	PUNCT
ijtc-507	157	9	,	,	PUNCT
ijtc-507	157	10	110	110	NUM
ijtc-507	157	11	.	.	PUNCT
ijtc-507	158	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-507	158	2	market	market	NOUN
ijtc-507	158	3	risk	risk	NOUN
ijtc-507	158	4	disclosure	disclosure	NOUN
ijtc-507	158	5	:	:	PUNCT
ijtc-507	158	6	a	a	DET
ijtc-507	158	7	study	study	NOUN
ijtc-507	158	8	on	on	ADP
ijtc-507	158	9	systemic	systemic	ADJ
ijtc-507	158	10	banks	bank	NOUN
ijtc-507	158	11	in	in	ADP
ijtc-507	158	12	indonesia	indonesia	PROPN
ijtc-507	158	13	setyawan	setyawan	NOUN
ijtc-507	158	14	and	and	CCONJ
ijtc-507	158	15	suprianto	suprianto	PROPN
ijtc-507	158	16	296	296	NUM
ijtc-507	158	17	|	|	ADV
ijtc-507	158	18	ilomata	ilomata	PROPN
ijtc-507	158	19	international	international	ADJ
ijtc-507	158	20	journal	journal	NOUN
ijtc-507	158	21	of	of	ADP
ijtc-507	158	22	tax	tax	PROPN
ijtc-507	158	23	&	&	CCONJ
ijtc-507	158	24	accounting	accounting	PROPN
ijtc-507	158	25	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-507	158	26	https://doi.org/10.5430/ijfr.v10n5p110	https://doi.org/10.5430/ijfr.v10n5p110	PROPN
ijtc-507	158	27	kaifala	kaifala	NOUN
ijtc-507	158	28	,	,	PUNCT
ijtc-507	158	29	g.	g.	PROPN
ijtc-507	158	30	b.	b.	PROPN
ijtc-507	158	31	,	,	PUNCT
ijtc-507	158	32	paisey	paisey	ADJ
ijtc-507	158	33	,	,	PUNCT
ijtc-507	158	34	c.	c.	PROPN
ijtc-507	158	35	,	,	PUNCT
ijtc-507	158	36	&	&	CCONJ
ijtc-507	158	37	paisey	paisey	NOUN
ijtc-507	158	38	,	,	PUNCT
ijtc-507	158	39	n.	n.	PROPN
ijtc-507	158	40	j.	j.	PROPN
ijtc-507	158	41	(	(	PUNCT
ijtc-507	158	42	2021	2021	NUM
ijtc-507	158	43	)	)	PUNCT
ijtc-507	158	44	.	.	PUNCT
ijtc-507	159	1	the	the	DET
ijtc-507	159	2	uk	uk	PROPN
ijtc-507	159	3	pensions	pension	NOUN
ijtc-507	159	4	landscape	landscape	NOUN
ijtc-507	159	5	–	–	PUNCT
ijtc-507	159	6	a	a	DET
ijtc-507	159	7	critique	critique	NOUN
ijtc-507	159	8	of	of	ADP
ijtc-507	159	9	the	the	DET
ijtc-507	159	10	role	role	NOUN
ijtc-507	159	11	of	of	ADP
ijtc-507	159	12	accountants	accountant	NOUN
ijtc-507	159	13	and	and	CCONJ
ijtc-507	159	14	accounting	accounting	NOUN
ijtc-507	159	15	technologies	technology	NOUN
ijtc-507	159	16	in	in	ADP
ijtc-507	159	17	the	the	DET
ijtc-507	159	18	treatment	treatment	NOUN
ijtc-507	159	19	of	of	ADP
ijtc-507	159	20	social	social	ADJ
ijtc-507	159	21	and	and	CCONJ
ijtc-507	159	22	societal	societal	ADJ
ijtc-507	159	23	risks	risk	NOUN
ijtc-507	159	24	.	.	PUNCT
ijtc-507	160	1	critical	critical	ADJ
ijtc-507	160	2	perspectives	perspective	NOUN
ijtc-507	160	3	on	on	ADP
ijtc-507	160	4	accounting	account	VERB
ijtc-507	160	5	,	,	PUNCT
ijtc-507	160	6	75	75	NUM
ijtc-507	160	7	,	,	PUNCT
ijtc-507	160	8	102091	102091	NUM
ijtc-507	160	9	.	.	PUNCT
ijtc-507	161	1	https://doi.org/10.1016/j.cpa.2019.06.005	https://doi.org/10.1016/j.cpa.2019.06.005	VERB
ijtc-507	161	2	linsley	linsley	PROPN
ijtc-507	161	3	,	,	PUNCT
ijtc-507	161	4	p.	p.	NOUN
ijtc-507	161	5	m.	m.	NOUN
ijtc-507	161	6	,	,	PUNCT
ijtc-507	161	7	&	&	CCONJ
ijtc-507	161	8	shrives	shrive	NOUN
ijtc-507	161	9	,	,	PUNCT
ijtc-507	161	10	p.	p.	NOUN
ijtc-507	161	11	j.	j.	PROPN
ijtc-507	162	1	(	(	PUNCT
ijtc-507	162	2	2005	2005	NUM
ijtc-507	162	3	)	)	PUNCT
ijtc-507	162	4	.	.	PUNCT
ijtc-507	163	1	examining	examine	VERB
ijtc-507	163	2	risk	risk	NOUN
ijtc-507	163	3	reporting	reporting	NOUN
ijtc-507	163	4	in	in	ADP
ijtc-507	163	5	uk	uk	PROPN
ijtc-507	163	6	public	public	ADJ
ijtc-507	163	7	companies	company	NOUN
ijtc-507	163	8	.	.	PUNCT
ijtc-507	164	1	the	the	DET
ijtc-507	164	2	journal	journal	NOUN
ijtc-507	164	3	of	of	ADP
ijtc-507	164	4	risk	risk	NOUN
ijtc-507	164	5	finance	finance	NOUN
ijtc-507	164	6	,	,	PUNCT
ijtc-507	164	7	6(4	6(4	NOUN
ijtc-507	164	8	)	)	PUNCT
ijtc-507	164	9	,	,	PUNCT
ijtc-507	164	10	292–305	292–305	NUM
ijtc-507	164	11	.	.	PUNCT
ijtc-507	165	1	https://doi.org/10.1108/15265940510613633	https://doi.org/10.1108/15265940510613633	NOUN
ijtc-507	165	2	linsley	linsley	ADJ
ijtc-507	165	3	,	,	PUNCT
ijtc-507	165	4	p.	p.	NOUN
ijtc-507	165	5	m.	m.	NOUN
ijtc-507	165	6	,	,	PUNCT
ijtc-507	165	7	shrives	shrive	NOUN
ijtc-507	165	8	,	,	PUNCT
ijtc-507	165	9	p.	p.	PROPN
ijtc-507	165	10	j.	j.	PROPN
ijtc-507	165	11	,	,	PUNCT
ijtc-507	165	12	&	&	CCONJ
ijtc-507	165	13	crumpton	crumpton	PROPN
ijtc-507	165	14	,	,	PUNCT
ijtc-507	165	15	m.	m.	NOUN
ijtc-507	165	16	(	(	PUNCT
ijtc-507	165	17	2006	2006	NUM
ijtc-507	165	18	)	)	PUNCT
ijtc-507	165	19	.	.	PUNCT
ijtc-507	166	1	risk	risk	NOUN
ijtc-507	166	2	disclosure	disclosure	NOUN
ijtc-507	166	3	:	:	PUNCT
ijtc-507	166	4	an	an	DET
ijtc-507	166	5	exploratory	exploratory	ADJ
ijtc-507	166	6	study	study	NOUN
ijtc-507	166	7	of	of	ADP
ijtc-507	166	8	uk	uk	PROPN
ijtc-507	166	9	and	and	CCONJ
ijtc-507	166	10	canadian	canadian	ADJ
ijtc-507	166	11	banks	bank	NOUN
ijtc-507	166	12	.	.	PUNCT
ijtc-507	167	1	journal	journal	NOUN
ijtc-507	167	2	of	of	ADP
ijtc-507	167	3	banking	banking	NOUN
ijtc-507	167	4	regulation	regulation	NOUN
ijtc-507	167	5	,	,	PUNCT
ijtc-507	167	6	7(3–4	7(3–4	NUM
ijtc-507	167	7	)	)	PUNCT
ijtc-507	167	8	,	,	PUNCT
ijtc-507	167	9	268–282	268–282	NUM
ijtc-507	167	10	.	.	PUNCT
ijtc-507	168	1	https://doi.org/10.1057/palgrave.jbr.2350032	https://doi.org/10.1057/palgrave.jbr.2350032	PROPN
ijtc-507	168	2	moumen	moumen	PROPN
ijtc-507	168	3	,	,	PUNCT
ijtc-507	168	4	n.	n.	PROPN
ijtc-507	168	5	,	,	PUNCT
ijtc-507	168	6	ben	ben	PROPN
ijtc-507	168	7	othman	othman	PROPN
ijtc-507	168	8	,	,	PUNCT
ijtc-507	168	9	h.	h.	PROPN
ijtc-507	168	10	,	,	PUNCT
ijtc-507	168	11	&	&	CCONJ
ijtc-507	168	12	hussainey	hussainey	PROPN
ijtc-507	168	13	,	,	PUNCT
ijtc-507	168	14	k.	k.	PROPN
ijtc-507	168	15	(	(	PUNCT
ijtc-507	168	16	2015	2015	NUM
ijtc-507	168	17	)	)	PUNCT
ijtc-507	168	18	.	.	PUNCT
ijtc-507	169	1	the	the	DET
ijtc-507	169	2	value	value	NOUN
ijtc-507	169	3	relevance	relevance	NOUN
ijtc-507	169	4	of	of	ADP
ijtc-507	169	5	risk	risk	NOUN
ijtc-507	169	6	disclosure	disclosure	NOUN
ijtc-507	169	7	in	in	ADP
ijtc-507	169	8	annual	annual	ADJ
ijtc-507	169	9	reports	report	NOUN
ijtc-507	169	10	:	:	PUNCT
ijtc-507	169	11	evidence	evidence	NOUN
ijtc-507	169	12	from	from	ADP
ijtc-507	169	13	mena	mena	PROPN
ijtc-507	169	14	emerging	emerge	VERB
ijtc-507	169	15	markets	market	NOUN
ijtc-507	169	16	.	.	PUNCT
ijtc-507	170	1	research	research	NOUN
ijtc-507	170	2	in	in	ADP
ijtc-507	170	3	international	international	ADJ
ijtc-507	170	4	business	business	NOUN
ijtc-507	170	5	and	and	CCONJ
ijtc-507	170	6	finance	finance	NOUN
ijtc-507	170	7	,	,	PUNCT
ijtc-507	170	8	34	34	NUM
ijtc-507	170	9	,	,	PUNCT
ijtc-507	170	10	177–204	177–204	NUM
ijtc-507	170	11	.	.	PUNCT
ijtc-507	171	1	https://doi.org/10.1016/j.ribaf.2015.02.004	https://doi.org/10.1016/j.ribaf.2015.02.004	ADJ
ijtc-507	171	2	mukhibad	mukhibad	PROPN
ijtc-507	171	3	,	,	PUNCT
ijtc-507	171	4	h.	h.	PROPN
ijtc-507	171	5	,	,	PUNCT
ijtc-507	171	6	nurkhin	nurkhin	PROPN
ijtc-507	171	7	,	,	PUNCT
ijtc-507	171	8	a.	a.	NOUN
ijtc-507	171	9	,	,	PUNCT
ijtc-507	171	10	&	&	CCONJ
ijtc-507	171	11	rohman	rohman	PROPN
ijtc-507	171	12	,	,	PUNCT
ijtc-507	171	13	a.	a.	NOUN
ijtc-507	171	14	(	(	PUNCT
ijtc-507	171	15	2020	2020	NUM
ijtc-507	171	16	)	)	PUNCT
ijtc-507	171	17	.	.	PUNCT
ijtc-507	172	1	corporate	corporate	ADJ
ijtc-507	172	2	governance	governance	NOUN
ijtc-507	172	3	mechanism	mechanism	NOUN
ijtc-507	172	4	and	and	CCONJ
ijtc-507	172	5	risk	risk	NOUN
ijtc-507	172	6	disclosure	disclosure	NOUN
ijtc-507	172	7	by	by	ADP
ijtc-507	172	8	islamic	islamic	ADJ
ijtc-507	172	9	banks	bank	NOUN
ijtc-507	172	10	in	in	ADP
ijtc-507	172	11	indonesia	indonesia	PROPN
ijtc-507	172	12	.	.	PUNCT
ijtc-507	173	1	banks	bank	NOUN
ijtc-507	173	2	and	and	CCONJ
ijtc-507	173	3	bank	bank	NOUN
ijtc-507	173	4	systems	system	NOUN
ijtc-507	173	5	,	,	PUNCT
ijtc-507	173	6	15(1	15(1	NUM
ijtc-507	173	7	)	)	PUNCT
ijtc-507	173	8	,	,	PUNCT
ijtc-507	173	9	1–10	1–10	NOUN
ijtc-507	173	10	.	.	PUNCT
ijtc-507	174	1	https://doi.org/10.21511/bbs.15(1).2020.01	https://doi.org/10.21511/bbs.15(1).2020.01	PUNCT
ijtc-507	174	2	ouyang	ouyang	PROPN
ijtc-507	174	3	,	,	PUNCT
ijtc-507	174	4	a.	a.	NOUN
ijtc-507	174	5	y.	y.	PROPN
ijtc-507	174	6	,	,	PUNCT
ijtc-507	174	7	&	&	CCONJ
ijtc-507	174	8	wang	wang	PROPN
ijtc-507	174	9	,	,	PUNCT
ijtc-507	174	10	j.	j.	PROPN
ijtc-507	174	11	(	(	PUNCT
ijtc-507	174	12	2022	2022	NUM
ijtc-507	174	13	)	)	PUNCT
ijtc-507	174	14	.	.	PUNCT
ijtc-507	175	1	shadow	shadow	PROPN
ijtc-507	175	2	banking	banking	NOUN
ijtc-507	175	3	,	,	PUNCT
ijtc-507	175	4	macroprudential	macroprudential	ADJ
ijtc-507	175	5	policy	policy	NOUN
ijtc-507	175	6	,	,	PUNCT
ijtc-507	175	7	and	and	CCONJ
ijtc-507	175	8	bank	bank	NOUN
ijtc-507	175	9	stability	stability	NOUN
ijtc-507	175	10	:	:	PUNCT
ijtc-507	175	11	evidence	evidence	NOUN
ijtc-507	175	12	from	from	ADP
ijtc-507	175	13	china	china	PROPN
ijtc-507	175	14	’s	’s	PART
ijtc-507	175	15	wealth	wealth	NOUN
ijtc-507	175	16	management	management	NOUN
ijtc-507	175	17	product	product	NOUN
ijtc-507	175	18	market	market	NOUN
ijtc-507	175	19	.	.	PUNCT
ijtc-507	176	1	journal	journal	NOUN
ijtc-507	176	2	of	of	ADP
ijtc-507	176	3	asian	asian	ADJ
ijtc-507	176	4	economics	economic	NOUN
ijtc-507	176	5	,	,	PUNCT
ijtc-507	176	6	78	78	NUM
ijtc-507	176	7	,	,	PUNCT
ijtc-507	176	8	101424	101424	NUM
ijtc-507	176	9	.	.	PUNCT
ijtc-507	177	1	https://doi.org/10.1016/j.asieco.2021.101424	https://doi.org/10.1016/j.asieco.2021.101424	ADJ
ijtc-507	177	2	pierri	pierri	NOUN
ijtc-507	177	3	,	,	PUNCT
ijtc-507	177	4	n.	n.	NOUN
ijtc-507	177	5	,	,	PUNCT
ijtc-507	177	6	&	&	CCONJ
ijtc-507	177	7	timmer	timmer	PROPN
ijtc-507	177	8	,	,	PUNCT
ijtc-507	177	9	y.	y.	PROPN
ijtc-507	177	10	(	(	PUNCT
ijtc-507	177	11	2022	2022	NUM
ijtc-507	177	12	)	)	PUNCT
ijtc-507	177	13	.	.	PUNCT
ijtc-507	178	1	the	the	DET
ijtc-507	178	2	importance	importance	NOUN
ijtc-507	178	3	of	of	ADP
ijtc-507	178	4	technology	technology	NOUN
ijtc-507	178	5	in	in	ADP
ijtc-507	178	6	banking	banking	NOUN
ijtc-507	178	7	during	during	ADP
ijtc-507	178	8	a	a	DET
ijtc-507	178	9	crisis	crisis	NOUN
ijtc-507	178	10	.	.	PUNCT
ijtc-507	179	1	journal	journal	NOUN
ijtc-507	179	2	of	of	ADP
ijtc-507	179	3	monetary	monetary	ADJ
ijtc-507	179	4	economics	economic	NOUN
ijtc-507	179	5	,	,	PUNCT
ijtc-507	179	6	128	128	NUM
ijtc-507	179	7	,	,	PUNCT
ijtc-507	179	8	88–104	88–104	PROPN
ijtc-507	179	9	.	.	PUNCT
ijtc-507	180	1	https://doi.org/10.1016/j.jmoneco.2022.04.001	https://doi.org/10.1016/j.jmoneco.2022.04.001	PROPN
ijtc-507	180	2	rajab	rajab	PROPN
ijtc-507	180	3	,	,	PUNCT
ijtc-507	180	4	b.	b.	PROPN
ijtc-507	180	5	,	,	PUNCT
ijtc-507	180	6	&	&	CCONJ
ijtc-507	180	7	schachler	schachler	PROPN
ijtc-507	180	8	,	,	PUNCT
ijtc-507	180	9	m.	m.	NOUN
ijtc-507	180	10	h.	h.	PROPN
ijtc-507	180	11	(	(	PUNCT
ijtc-507	180	12	2009	2009	NUM
ijtc-507	180	13	)	)	PUNCT
ijtc-507	180	14	.	.	PUNCT
ijtc-507	181	1	corporate	corporate	ADJ
ijtc-507	181	2	risk	risk	NOUN
ijtc-507	181	3	disclosure	disclosure	NOUN
ijtc-507	181	4	by	by	ADP
ijtc-507	181	5	uk	uk	PROPN
ijtc-507	181	6	firms	firm	NOUN
ijtc-507	181	7	:	:	PUNCT
ijtc-507	181	8	trends	trend	NOUN
ijtc-507	181	9	and	and	CCONJ
ijtc-507	181	10	determinants	determinant	NOUN
ijtc-507	181	11	.	.	PUNCT
ijtc-507	182	1	world	world	NOUN
ijtc-507	182	2	review	review	NOUN
ijtc-507	182	3	of	of	ADP
ijtc-507	182	4	entrepreneurship	entrepreneurship	NOUN
ijtc-507	182	5	,	,	PUNCT
ijtc-507	182	6	management	management	NOUN
ijtc-507	182	7	and	and	CCONJ
ijtc-507	182	8	sustainable	sustainable	ADJ
ijtc-507	182	9	development	development	NOUN
ijtc-507	182	10	,	,	PUNCT
ijtc-507	182	11	5(3	5(3	NUM
ijtc-507	182	12	)	)	PUNCT
ijtc-507	182	13	,	,	PUNCT
ijtc-507	182	14	224	224	NUM
ijtc-507	182	15	.	.	PUNCT
ijtc-507	183	1	https://doi.org/10.1504/wremsd.2009.026801	https://doi.org/10.1504/wremsd.2009.026801	PROPN
ijtc-507	183	2	scannella	scannella	NOUN
ijtc-507	183	3	,	,	PUNCT
ijtc-507	183	4	e.	e.	PROPN
ijtc-507	183	5	,	,	PUNCT
ijtc-507	183	6	&	&	CCONJ
ijtc-507	183	7	polizzi	polizzi	PROPN
ijtc-507	183	8	,	,	PUNCT
ijtc-507	183	9	s.	s.	PROPN
ijtc-507	183	10	(	(	PUNCT
ijtc-507	183	11	2018	2018	NUM
ijtc-507	183	12	)	)	PUNCT
ijtc-507	183	13	.	.	PUNCT
ijtc-507	184	1	market	market	NOUN
ijtc-507	184	2	risk	risk	NOUN
ijtc-507	184	3	disclosure	disclosure	NOUN
ijtc-507	184	4	in	in	ADP
ijtc-507	184	5	banking	banking	NOUN
ijtc-507	184	6	:	:	PUNCT
ijtc-507	184	7	an	an	DET
ijtc-507	184	8	empirical	empirical	ADJ
ijtc-507	184	9	analysis	analysis	NOUN
ijtc-507	184	10	on	on	ADP
ijtc-507	184	11	four	four	NUM
ijtc-507	184	12	global	global	ADJ
ijtc-507	184	13	systemically	systemically	ADV
ijtc-507	184	14	important	important	ADJ
ijtc-507	184	15	european	european	ADJ
ijtc-507	184	16	banks	bank	NOUN
ijtc-507	184	17	.	.	PUNCT
ijtc-507	185	1	journal	journal	NOUN
ijtc-507	185	2	of	of	ADP
ijtc-507	185	3	banking	banking	NOUN
ijtc-507	185	4	regulation	regulation	NOUN
ijtc-507	185	5	,	,	PUNCT
ijtc-507	185	6	19(2	19(2	NUM
ijtc-507	185	7	)	)	PUNCT
ijtc-507	185	8	,	,	PUNCT
ijtc-507	185	9	87	87	NUM
ijtc-507	185	10	–	–	SYM
ijtc-507	185	11	100	100	NUM
ijtc-507	185	12	.	.	PUNCT
ijtc-507	186	1	https://doi.org/10.1057/s41261-017-0039-y	https://doi.org/10.1057/s41261-017-0039-y	ADJ
ijtc-507	186	2	setyawan	setyawan	NOUN
ijtc-507	186	3	,	,	PUNCT
ijtc-507	186	4	h.	h.	PROPN
ijtc-507	186	5	(	(	PUNCT
ijtc-507	186	6	2018	2018	NUM
ijtc-507	186	7	)	)	PUNCT
ijtc-507	186	8	.	.	PUNCT
ijtc-507	187	1	operational	operational	ADJ
ijtc-507	187	2	risks	risk	NOUN
ijtc-507	187	3	disclosure	disclosure	NOUN
ijtc-507	187	4	of	of	ADP
ijtc-507	187	5	islamic	islamic	ADJ
ijtc-507	187	6	banks	bank	NOUN
ijtc-507	187	7	:	:	PUNCT
ijtc-507	187	8	selected	select	VERB
ijtc-507	187	9	cases	case	NOUN
ijtc-507	187	10	from	from	ADP
ijtc-507	187	11	indonesia	indonesia	PROPN
ijtc-507	187	12	.	.	PUNCT
ijtc-507	188	1	6th	6th	ADJ
ijtc-507	188	2	asean	asean	ADJ
ijtc-507	188	3	international	international	ADJ
ijtc-507	188	4	conference	conference	NOUN
ijtc-507	188	5	on	on	ADP
ijtc-507	188	6	islamic	islamic	ADJ
ijtc-507	188	7	finance	finance	NOUN
ijtc-507	188	8	(	(	PUNCT
ijtc-507	188	9	6th	6th	ADJ
ijtc-507	188	10	aicif	aicif	NOUN
ijtc-507	188	11	)	)	PUNCT
ijtc-507	188	12	,	,	PUNCT
ijtc-507	188	13	november	november	PROPN
ijtc-507	188	14	,	,	PUNCT
ijtc-507	188	15	67–80	67–80	PROPN
ijtc-507	188	16	.	.	PUNCT
ijtc-507	189	1	http://research.unissula.ac.id/file/publikasi/211406019/1676paper_6th_aicif_hendri.pdf	http://research.unissula.ac.id/file/publikasi/211406019/1676paper_6th_aicif_hendri.pdf	PRON
ijtc-507	189	2	si	si	X
ijtc-507	189	3	,	,	PUNCT
ijtc-507	189	4	d.-k	d.-k	PROPN
ijtc-507	189	5	.	.	PUNCT
ijtc-507	189	6	,	,	PUNCT
ijtc-507	189	7	&	&	CCONJ
ijtc-507	189	8	li	li	PROPN
ijtc-507	189	9	,	,	PUNCT
ijtc-507	189	10	x.-l	x.-l	PROPN
ijtc-507	189	11	.	.	PUNCT
ijtc-507	190	1	(	(	PUNCT
ijtc-507	190	2	2022	2022	NUM
ijtc-507	190	3	)	)	PUNCT
ijtc-507	190	4	.	.	PUNCT
ijtc-507	191	1	shadow	shadow	NOUN
ijtc-507	191	2	banking	banking	NOUN
ijtc-507	191	3	business	business	NOUN
ijtc-507	191	4	and	and	CCONJ
ijtc-507	191	5	firm	firm	ADJ
ijtc-507	191	6	risk	risk	NOUN
ijtc-507	191	7	-	-	PUNCT
ijtc-507	191	8	taking	taking	NOUN
ijtc-507	191	9	:	:	PUNCT
ijtc-507	191	10	evidence	evidence	NOUN
ijtc-507	191	11	from	from	ADP
ijtc-507	191	12	china	china	PROPN
ijtc-507	191	13	.	.	PUNCT
ijtc-507	192	1	research	research	NOUN
ijtc-507	192	2	in	in	ADP
ijtc-507	192	3	international	international	ADJ
ijtc-507	192	4	business	business	NOUN
ijtc-507	192	5	and	and	CCONJ
ijtc-507	192	6	finance	finance	NOUN
ijtc-507	192	7	,	,	PUNCT
ijtc-507	192	8	101729	101729	NUM
ijtc-507	192	9	.	.	PUNCT
ijtc-507	193	1	https://doi.org/10.1016/j.ribaf.2022.101729	https://doi.org/10.1016/j.ribaf.2022.101729	PROPN
ijtc-507	193	2	wang	wang	PROPN
ijtc-507	193	3	,	,	PUNCT
ijtc-507	193	4	g.-j	g.-j	PROPN
ijtc-507	193	5	.	.	PROPN
ijtc-507	193	6	,	,	PUNCT
ijtc-507	193	7	feng	feng	PROPN
ijtc-507	193	8	,	,	PUNCT
ijtc-507	193	9	y.	y.	PROPN
ijtc-507	193	10	,	,	PUNCT
ijtc-507	193	11	xiao	xiao	PROPN
ijtc-507	193	12	,	,	PUNCT
ijtc-507	193	13	y.	y.	PROPN
ijtc-507	193	14	,	,	PUNCT
ijtc-507	193	15	zhu	zhu	PROPN
ijtc-507	193	16	,	,	PUNCT
ijtc-507	193	17	y.	y.	PROPN
ijtc-507	193	18	,	,	PUNCT
ijtc-507	193	19	&	&	CCONJ
ijtc-507	193	20	xie	xie	PROPN
ijtc-507	193	21	,	,	PUNCT
ijtc-507	193	22	c.	c.	PROPN
ijtc-507	193	23	(	(	PUNCT
ijtc-507	193	24	2022	2022	NUM
ijtc-507	193	25	)	)	PUNCT
ijtc-507	193	26	.	.	PUNCT
ijtc-507	194	1	connectedness	connectedness	NOUN
ijtc-507	194	2	and	and	CCONJ
ijtc-507	194	3	systemic	systemic	ADJ
ijtc-507	194	4	risk	risk	NOUN
ijtc-507	194	5	of	of	ADP
ijtc-507	194	6	the	the	DET
ijtc-507	194	7	banking	banking	NOUN
ijtc-507	194	8	industry	industry	NOUN
ijtc-507	194	9	along	along	ADP
ijtc-507	194	10	the	the	DET
ijtc-507	194	11	belt	belt	NOUN
ijtc-507	194	12	and	and	CCONJ
ijtc-507	194	13	road	road	NOUN
ijtc-507	194	14	.	.	PUNCT
ijtc-507	195	1	journal	journal	PROPN
ijtc-507	195	2	of	of	ADP
ijtc-507	195	3	management	management	NOUN
ijtc-507	195	4	science	science	NOUN
ijtc-507	195	5	and	and	CCONJ
ijtc-507	195	6	engineering	engineering	NOUN
ijtc-507	195	7	,	,	PUNCT
ijtc-507	195	8	7(2	7(2	NUM
ijtc-507	195	9	)	)	PUNCT
ijtc-507	195	10	,	,	PUNCT
ijtc-507	195	11	303–329	303–329	NUM
ijtc-507	195	12	.	.	PUNCT
ijtc-507	196	1	https://doi.org/10.1016/j.jmse.2021.12.002	https://doi.org/10.1016/j.jmse.2021.12.002	PROPN
ijtc-507	196	2	wang	wang	PROPN
ijtc-507	196	3	,	,	PUNCT
ijtc-507	196	4	k.	k.	PROPN
ijtc-507	196	5	t.	t.	PROPN
ijtc-507	196	6	,	,	PUNCT
ijtc-507	196	7	liu	liu	PROPN
ijtc-507	196	8	,	,	PUNCT
ijtc-507	196	9	s.	s.	PROPN
ijtc-507	196	10	,	,	PUNCT
ijtc-507	196	11	&	&	CCONJ
ijtc-507	196	12	wu	wu	PROPN
ijtc-507	196	13	,	,	PUNCT
ijtc-507	196	14	y.	y.	PROPN
ijtc-507	196	15	(	(	PUNCT
ijtc-507	196	16	2021	2021	NUM
ijtc-507	196	17	)	)	PUNCT
ijtc-507	196	18	.	.	PUNCT
ijtc-507	197	1	corporate	corporate	ADJ
ijtc-507	197	2	social	social	ADJ
ijtc-507	197	3	activities	activity	NOUN
ijtc-507	197	4	and	and	CCONJ
ijtc-507	197	5	stock	stock	NOUN
ijtc-507	197	6	price	price	NOUN
ijtc-507	197	7	crash	crash	NOUN
ijtc-507	197	8	risk	risk	NOUN
ijtc-507	197	9	in	in	ADP
ijtc-507	197	10	the	the	DET
ijtc-507	197	11	banking	banking	NOUN
ijtc-507	197	12	industry	industry	NOUN
ijtc-507	197	13	:	:	PUNCT
ijtc-507	197	14	international	international	ADJ
ijtc-507	197	15	evidence	evidence	NOUN
ijtc-507	197	16	.	.	PUNCT
ijtc-507	198	1	journal	journal	NOUN
ijtc-507	198	2	of	of	ADP
ijtc-507	198	3	international	international	ADJ
ijtc-507	198	4	financial	financial	ADJ
ijtc-507	198	5	markets	market	NOUN
ijtc-507	198	6	,	,	PUNCT
ijtc-507	198	7	institutions	institution	NOUN
ijtc-507	198	8	and	and	CCONJ
ijtc-507	198	9	money	money	NOUN
ijtc-507	198	10	,	,	PUNCT
ijtc-507	198	11	74	74	NUM
ijtc-507	198	12	,	,	PUNCT
ijtc-507	198	13	101416	101416	NUM
ijtc-507	198	14	.	.	PUNCT
ijtc-507	199	1	https://doi.org/10.1016/j.intfin.2021.101416	https://doi.org/10.1016/j.intfin.2021.101416	PROPN
ijtc-507	199	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN