id	sid	tid	token	lemma	pos
ijtc-975	1	1	the	the	DET
ijtc-975	1	2	illomata	illomata	PROPN
ijtc-975	1	3	international	international	PROPN
ijtc-975	1	4	journal	journal	PROPN
ijtc-975	1	5	of	of	ADP
ijtc-975	1	6	management	management	NOUN
ijtc-975	1	7	ilomata	ilomata	PROPN
ijtc-975	1	8	international	international	ADJ
ijtc-975	1	9	journal	journal	NOUN
ijtc-975	1	10	of	of	ADP
ijtc-975	1	11	tax	tax	PROPN
ijtc-975	1	12	&	&	CCONJ
ijtc-975	1	13	accounting	account	VERB
ijtc-975	1	14	p	p	PROPN
ijtc-975	1	15	-	-	PUNCT
ijtc-975	1	16	issn	issn	NOUN
ijtc-975	1	17	:	:	PUNCT
ijtc-975	1	18	2714	2714	NUM
ijtc-975	1	19	-	-	SYM
ijtc-975	1	20	9838	9838	NUM
ijtc-975	1	21	;	;	PUNCT
ijtc-975	1	22	e	e	X
ijtc-975	1	23	-	-	PUNCT
ijtc-975	1	24	issn	issn	NOUN
ijtc-975	1	25	:	:	PUNCT
ijtc-975	1	26	2714	2714	NUM
ijtc-975	1	27	-	-	SYM
ijtc-975	1	28	9846	9846	NUM
ijtc-975	1	29	volume	volume	NOUN
ijtc-975	1	30	5	5	NUM
ijtc-975	1	31	,	,	PUNCT
ijtc-975	1	32	issue	issue	NOUN
ijtc-975	1	33	1	1	NUM
ijtc-975	1	34	,	,	PUNCT
ijtc-975	1	35	january	january	PROPN
ijtc-975	1	36	2024	2024	NUM
ijtc-975	1	37	page	page	NOUN
ijtc-975	1	38	no	no	NOUN
ijtc-975	1	39	.	.	NOUN
ijtc-975	2	1	28	28	NUM
ijtc-975	2	2	-	-	SYM
ijtc-975	2	3	43	43	NUM
ijtc-975	2	4	28	28	NUM
ijtc-975	2	5	|	|	ADV
ijtc-975	2	6	ilomata	ilomata	PROPN
ijtc-975	2	7	international	international	ADJ
ijtc-975	2	8	journal	journal	NOUN
ijtc-975	2	9	of	of	ADP
ijtc-975	2	10	tax	tax	PROPN
ijtc-975	2	11	&	&	CCONJ
ijtc-975	2	12	accounting	accounting	PROPN
ijtc-975	2	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-975	2	14	the	the	DET
ijtc-975	2	15	effect	effect	NOUN
ijtc-975	2	16	of	of	ADP
ijtc-975	2	17	earnings	earning	NOUN
ijtc-975	2	18	management	management	NOUN
ijtc-975	2	19	on	on	ADP
ijtc-975	2	20	dividend	dividend	NOUN
ijtc-975	2	21	policy	policy	NOUN
ijtc-975	2	22	:	:	PUNCT
ijtc-975	2	23	concentrated	concentrate	VERB
ijtc-975	2	24	ownership	ownership	NOUN
ijtc-975	2	25	and	and	CCONJ
ijtc-975	2	26	audit	audit	NOUN
ijtc-975	2	27	committee	committee	NOUN
ijtc-975	2	28	expertise	expertise	NOUN
ijtc-975	2	29	as	as	ADP
ijtc-975	2	30	moderating	moderate	VERB
ijtc-975	2	31	variables	variable	NOUN
ijtc-975	2	32	shabira	shabira	PROPN
ijtc-975	2	33	dwi	dwi	PROPN
ijtc-975	2	34	anggraini1	anggraini1	PROPN
ijtc-975	2	35	,	,	PUNCT
ijtc-975	2	36	eddy	eddy	PROPN
ijtc-975	2	37	suranta2	suranta2	PROPN
ijtc-975	2	38	,	,	PUNCT
ijtc-975	2	39	pratana	pratana	VERB
ijtc-975	2	40	puspa	puspa	ADJ
ijtc-975	2	41	midiastuty3	midiastuty3	NOUN
ijtc-975	3	1	123bengkulu	123bengkulu	PROPN
ijtc-975	3	2	university	university	NOUN
ijtc-975	3	3	,	,	PUNCT
ijtc-975	3	4	indonesia	indonesia	PROPN
ijtc-975	3	5	correspondent	correspondent	NOUN
ijtc-975	3	6	:	:	PUNCT
ijtc-975	3	7	shabiraanggraini@gmail.com1	shabiraanggraini@gmail.com1	PROPN
ijtc-975	3	8	received	receive	VERB
ijtc-975	3	9	:	:	PUNCT
ijtc-975	3	10	october	october	PROPN
ijtc-975	3	11	1	1	NUM
ijtc-975	3	12	,	,	PUNCT
ijtc-975	3	13	2023	2023	NUM
ijtc-975	3	14	accepted	accept	VERB
ijtc-975	3	15	:	:	PUNCT
ijtc-975	3	16	december	december	PROPN
ijtc-975	3	17	25	25	NUM
ijtc-975	3	18	,	,	PUNCT
ijtc-975	3	19	2023	2023	NUM
ijtc-975	3	20	published	publish	VERB
ijtc-975	3	21	:	:	PUNCT
ijtc-975	3	22	january	january	PROPN
ijtc-975	3	23	31	31	NUM
ijtc-975	3	24	,	,	PUNCT
ijtc-975	3	25	2024	2024	NUM
ijtc-975	3	26	citation	citation	NOUN
ijtc-975	3	27	:	:	PUNCT
ijtc-975	3	28	anggraini	anggraini	NOUN
ijtc-975	3	29	,	,	PUNCT
ijtc-975	3	30	s	s	PROPN
ijtc-975	3	31	,	,	PUNCT
ijtc-975	3	32	d.	d.	PROPN
ijtc-975	3	33	,	,	PUNCT
ijtc-975	3	34	suranta	suranta	PROPN
ijtc-975	3	35	,	,	PUNCT
ijtc-975	3	36	e.	e.	PROPN
ijtc-975	3	37	,	,	PUNCT
ijtc-975	3	38	midiastuty	midiastuty	PROPN
ijtc-975	3	39	,	,	PUNCT
ijtc-975	3	40	p	p	X
ijtc-975	3	41	,	,	PUNCT
ijtc-975	3	42	p.	p.	NOUN
ijtc-975	3	43	(	(	PUNCT
ijtc-975	3	44	2024	2024	NUM
ijtc-975	3	45	)	)	PUNCT
ijtc-975	3	46	.	.	PUNCT
ijtc-975	4	1	the	the	DET
ijtc-975	4	2	effect	effect	NOUN
ijtc-975	4	3	of	of	ADP
ijtc-975	4	4	earnings	earning	NOUN
ijtc-975	4	5	management	management	NOUN
ijtc-975	4	6	on	on	ADP
ijtc-975	4	7	dividend	dividend	NOUN
ijtc-975	4	8	policy	policy	NOUN
ijtc-975	4	9	:	:	PUNCT
ijtc-975	4	10	concentrated	concentrate	VERB
ijtc-975	4	11	ownership	ownership	NOUN
ijtc-975	4	12	and	and	CCONJ
ijtc-975	4	13	audit	audit	NOUN
ijtc-975	4	14	committee	committee	NOUN
ijtc-975	4	15	expertise	expertise	NOUN
ijtc-975	4	16	as	as	ADP
ijtc-975	4	17	moderating	moderate	VERB
ijtc-975	4	18	variables	variable	NOUN
ijtc-975	4	19	.	.	PUNCT
ijtc-975	5	1	ilomata	ilomata	PROPN
ijtc-975	5	2	international	international	ADJ
ijtc-975	5	3	journal	journal	NOUN
ijtc-975	5	4	of	of	ADP
ijtc-975	5	5	tax	tax	NOUN
ijtc-975	5	6	and	and	CCONJ
ijtc-975	5	7	accounting	accounting	NOUN
ijtc-975	5	8	,	,	PUNCT
ijtc-975	5	9	5(1	5(1	NUM
ijtc-975	5	10	)	)	PUNCT
ijtc-975	5	11	,	,	PUNCT
ijtc-975	5	12	28	28	NUM
ijtc-975	5	13	-	-	SYM
ijtc-975	5	14	43	43	NUM
ijtc-975	5	15	.	.	PUNCT
ijtc-975	6	1	https://doi.org/10.52728/ijtc.v5i1.975	https://doi.org/10.52728/ijtc.v5i1.975	PROPN
ijtc-975	6	2	abstract	abstract	NOUN
ijtc-975	6	3	:	:	PUNCT
ijtc-975	6	4	dividend	dividend	NOUN
ijtc-975	6	5	policy	policy	NOUN
ijtc-975	6	6	is	be	AUX
ijtc-975	6	7	one	one	NUM
ijtc-975	6	8	of	of	ADP
ijtc-975	6	9	the	the	DET
ijtc-975	6	10	important	important	ADJ
ijtc-975	6	11	decisions	decision	NOUN
ijtc-975	6	12	of	of	ADP
ijtc-975	6	13	a	a	DET
ijtc-975	6	14	firm	firm	NOUN
ijtc-975	6	15	where	where	SCONJ
ijtc-975	6	16	this	this	DET
ijtc-975	6	17	dividend	dividend	NOUN
ijtc-975	6	18	policy	policy	NOUN
ijtc-975	6	19	is	be	AUX
ijtc-975	6	20	an	an	DET
ijtc-975	6	21	important	important	ADJ
ijtc-975	6	22	consideration	consideration	NOUN
ijtc-975	6	23	for	for	ADP
ijtc-975	6	24	shareholders	shareholder	NOUN
ijtc-975	6	25	as	as	ADP
ijtc-975	6	26	an	an	DET
ijtc-975	6	27	indicator	indicator	NOUN
ijtc-975	6	28	of	of	ADP
ijtc-975	6	29	the	the	DET
ijtc-975	6	30	firms	firm	NOUN
ijtc-975	6	31	success	success	NOUN
ijtc-975	6	32	in	in	ADP
ijtc-975	6	33	managing	manage	VERB
ijtc-975	6	34	the	the	DET
ijtc-975	6	35	capital	capital	NOUN
ijtc-975	6	36	invested	invest	VERB
ijtc-975	6	37	by	by	ADP
ijtc-975	6	38	investors	investor	NOUN
ijtc-975	6	39	.	.	PUNCT
ijtc-975	7	1	this	this	DET
ijtc-975	7	2	study	study	NOUN
ijtc-975	7	3	aims	aim	VERB
ijtc-975	7	4	to	to	PART
ijtc-975	7	5	provide	provide	VERB
ijtc-975	7	6	empirical	empirical	ADJ
ijtc-975	7	7	evidence	evidence	NOUN
ijtc-975	7	8	of	of	ADP
ijtc-975	7	9	how	how	SCONJ
ijtc-975	7	10	earnings	earning	NOUN
ijtc-975	7	11	management	management	NOUN
ijtc-975	7	12	affects	affect	VERB
ijtc-975	7	13	dividend	dividend	NOUN
ijtc-975	7	14	policy	policy	NOUN
ijtc-975	7	15	,	,	PUNCT
ijtc-975	7	16	then	then	ADV
ijtc-975	7	17	whether	whether	SCONJ
ijtc-975	7	18	concentrated	concentrate	VERB
ijtc-975	7	19	ownership	ownership	NOUN
ijtc-975	7	20	and	and	CCONJ
ijtc-975	7	21	audit	audit	NOUN
ijtc-975	7	22	committee	committee	NOUN
ijtc-975	7	23	expertise	expertise	NOUN
ijtc-975	7	24	can	can	AUX
ijtc-975	7	25	affect	affect	VERB
ijtc-975	7	26	the	the	DET
ijtc-975	7	27	relationship	relationship	NOUN
ijtc-975	7	28	between	between	ADP
ijtc-975	7	29	earnings	earning	NOUN
ijtc-975	7	30	management	management	NOUN
ijtc-975	7	31	and	and	CCONJ
ijtc-975	7	32	dividend	dividend	NOUN
ijtc-975	7	33	policy	policy	NOUN
ijtc-975	7	34	.	.	PUNCT
ijtc-975	8	1	the	the	DET
ijtc-975	8	2	research	research	NOUN
ijtc-975	8	3	sample	sample	NOUN
ijtc-975	8	4	is	be	AUX
ijtc-975	8	5	a	a	DET
ijtc-975	8	6	manufacturing	manufacture	VERB
ijtc-975	8	7	company	company	NOUN
ijtc-975	8	8	with	with	ADP
ijtc-975	8	9	a	a	DET
ijtc-975	8	10	period	period	NOUN
ijtc-975	8	11	of	of	ADP
ijtc-975	8	12	2018	2018	NUM
ijtc-975	8	13	-	-	SYM
ijtc-975	8	14	2022	2022	NUM
ijtc-975	8	15	.	.	PUNCT
ijtc-975	9	1	the	the	DET
ijtc-975	9	2	sample	sample	NOUN
ijtc-975	9	3	selection	selection	NOUN
ijtc-975	9	4	used	use	VERB
ijtc-975	9	5	a	a	DET
ijtc-975	9	6	purposive	purposive	ADJ
ijtc-975	9	7	sampling	sample	VERB
ijtc-975	9	8	approach	approach	NOUN
ijtc-975	9	9	so	so	SCONJ
ijtc-975	9	10	that	that	SCONJ
ijtc-975	9	11	the	the	DET
ijtc-975	9	12	total	total	ADJ
ijtc-975	9	13	observations	observation	NOUN
ijtc-975	9	14	amounted	amount	VERB
ijtc-975	9	15	to	to	ADP
ijtc-975	9	16	128	128	NUM
ijtc-975	9	17	observations	observation	NOUN
ijtc-975	9	18	.	.	PUNCT
ijtc-975	10	1	the	the	DET
ijtc-975	10	2	results	result	NOUN
ijtc-975	10	3	showed	show	VERB
ijtc-975	10	4	that	that	SCONJ
ijtc-975	10	5	earnings	earning	NOUN
ijtc-975	10	6	management	management	NOUN
ijtc-975	10	7	has	have	VERB
ijtc-975	10	8	a	a	DET
ijtc-975	10	9	remarkable	remarkable	ADJ
ijtc-975	10	10	effect	effect	NOUN
ijtc-975	10	11	on	on	ADP
ijtc-975	10	12	dividend	dividend	NOUN
ijtc-975	10	13	coverage	coverage	NOUN
ijtc-975	10	14	,	,	PUNCT
ijtc-975	10	15	concentrated	concentrated	ADJ
ijtc-975	10	16	ownership	ownership	NOUN
ijtc-975	10	17	and	and	CCONJ
ijtc-975	10	18	audit	audit	NOUN
ijtc-975	10	19	committee	committee	NOUN
ijtc-975	10	20	expertise	expertise	NOUN
ijtc-975	10	21	can	can	AUX
ijtc-975	10	22	affect	affect	VERB
ijtc-975	10	23	the	the	DET
ijtc-975	10	24	relationship	relationship	NOUN
ijtc-975	10	25	between	between	ADP
ijtc-975	10	26	earnings	earning	NOUN
ijtc-975	10	27	management	management	NOUN
ijtc-975	10	28	and	and	CCONJ
ijtc-975	10	29	dividend	dividend	NOUN
ijtc-975	10	30	policy	policy	NOUN
ijtc-975	10	31	in	in	ADP
ijtc-975	10	32	an	an	DET
ijtc-975	10	33	effective	effective	ADJ
ijtc-975	10	34	way	way	NOUN
ijtc-975	10	35	.	.	PUNCT
ijtc-975	11	1	the	the	DET
ijtc-975	11	2	effect	effect	NOUN
ijtc-975	11	3	proves	prove	VERB
ijtc-975	11	4	that	that	SCONJ
ijtc-975	11	5	managers	manager	NOUN
ijtc-975	11	6	have	have	VERB
ijtc-975	11	7	the	the	DET
ijtc-975	11	8	discretion	discretion	NOUN
ijtc-975	11	9	to	to	PART
ijtc-975	11	10	choose	choose	VERB
ijtc-975	11	11	accounting	accounting	NOUN
ijtc-975	11	12	methods	method	NOUN
ijtc-975	11	13	to	to	PART
ijtc-975	11	14	file	file	VERB
ijtc-975	11	15	better	well	ADJ
ijtc-975	11	16	earnings	earning	NOUN
ijtc-975	11	17	as	as	ADP
ijtc-975	11	18	a	a	DET
ijtc-975	11	19	way	way	NOUN
ijtc-975	11	20	to	to	PART
ijtc-975	11	21	signal	signal	VERB
ijtc-975	11	22	the	the	DET
ijtc-975	11	23	success	success	NOUN
ijtc-975	11	24	of	of	ADP
ijtc-975	11	25	the	the	DET
ijtc-975	11	26	firms	firm	NOUN
ijtc-975	11	27	management	management	NOUN
ijtc-975	11	28	and	and	CCONJ
ijtc-975	11	29	on	on	ADP
ijtc-975	11	30	the	the	DET
ijtc-975	11	31	other	other	ADJ
ijtc-975	11	32	hand	hand	NOUN
ijtc-975	11	33	earnings	earning	NOUN
ijtc-975	11	34	control	control	NOUN
ijtc-975	11	35	benefits	benefit	NOUN
ijtc-975	11	36	focused	focus	VERB
ijtc-975	11	37	ownership	ownership	NOUN
ijtc-975	11	38	so	so	SCONJ
ijtc-975	11	39	that	that	SCONJ
ijtc-975	11	40	earnings	earning	NOUN
ijtc-975	11	41	management	management	NOUN
ijtc-975	11	42	and	and	CCONJ
ijtc-975	11	43	concentrated	concentrated	ADJ
ijtc-975	11	44	ownership	ownership	NOUN
ijtc-975	11	45	are	be	AUX
ijtc-975	11	46	complementary	complementary	ADJ
ijtc-975	11	47	.	.	PUNCT
ijtc-975	12	1	this	this	DET
ijtc-975	12	2	observation	observation	NOUN
ijtc-975	12	3	contributes	contribute	VERB
ijtc-975	12	4	to	to	PART
ijtc-975	12	5	signal	signal	VERB
ijtc-975	12	6	theory	theory	NOUN
ijtc-975	12	7	and	and	CCONJ
ijtc-975	12	8	firm	firm	ADJ
ijtc-975	12	9	theory	theory	NOUN
ijtc-975	12	10	in	in	ADP
ijtc-975	12	11	explaining	explain	VERB
ijtc-975	12	12	the	the	DET
ijtc-975	12	13	earnings	earning	NOUN
ijtc-975	12	14	control	control	NOUN
ijtc-975	12	15	movement	movement	NOUN
ijtc-975	12	16	and	and	CCONJ
ijtc-975	12	17	focused	focus	VERB
ijtc-975	12	18	ownership	ownership	NOUN
ijtc-975	12	19	as	as	ADP
ijtc-975	12	20	moderating	moderate	VERB
ijtc-975	12	21	variables	variable	NOUN
ijtc-975	12	22	in	in	ADP
ijtc-975	12	23	explaining	explain	VERB
ijtc-975	12	24	the	the	DET
ijtc-975	12	25	relationship	relationship	NOUN
ijtc-975	12	26	between	between	ADP
ijtc-975	12	27	earnings	earning	NOUN
ijtc-975	12	28	management	management	NOUN
ijtc-975	12	29	and	and	CCONJ
ijtc-975	12	30	dividend	dividend	NOUN
ijtc-975	12	31	coverage	coverage	NOUN
ijtc-975	12	32	.	.	PUNCT
ijtc-975	13	1	the	the	DET
ijtc-975	13	2	real	real	ADJ
ijtc-975	13	3	implication	implication	NOUN
ijtc-975	13	4	of	of	ADP
ijtc-975	13	5	this	this	DET
ijtc-975	13	6	research	research	NOUN
ijtc-975	13	7	is	be	AUX
ijtc-975	13	8	that	that	SCONJ
ijtc-975	13	9	it	it	PRON
ijtc-975	13	10	can	can	AUX
ijtc-975	13	11	be	be	AUX
ijtc-975	13	12	used	use	VERB
ijtc-975	13	13	as	as	ADP
ijtc-975	13	14	a	a	DET
ijtc-975	13	15	consideration	consideration	NOUN
ijtc-975	13	16	for	for	ADP
ijtc-975	13	17	firms	firm	NOUN
ijtc-975	13	18	in	in	ADP
ijtc-975	13	19	making	make	VERB
ijtc-975	13	20	decisions	decision	NOUN
ijtc-975	13	21	regarding	regard	VERB
ijtc-975	13	22	the	the	DET
ijtc-975	13	23	proportion	proportion	NOUN
ijtc-975	13	24	of	of	ADP
ijtc-975	13	25	dividends	dividend	NOUN
ijtc-975	13	26	distributed	distribute	VERB
ijtc-975	13	27	,	,	PUNCT
ijtc-975	13	28	and	and	CCONJ
ijtc-975	13	29	can	can	AUX
ijtc-975	13	30	be	be	AUX
ijtc-975	13	31	a	a	DET
ijtc-975	13	32	review	review	NOUN
ijtc-975	13	33	tool	tool	NOUN
ijtc-975	13	34	for	for	ADP
ijtc-975	13	35	investors	investor	NOUN
ijtc-975	13	36	in	in	ADP
ijtc-975	13	37	investing	invest	VERB
ijtc-975	13	38	.	.	PUNCT
ijtc-975	14	1	keywords	keyword	NOUN
ijtc-975	14	2	:	:	PUNCT
ijtc-975	14	3	earnings	earning	NOUN
ijtc-975	14	4	management	management	NOUN
ijtc-975	14	5	,	,	PUNCT
ijtc-975	14	6	concentrated	concentrated	ADJ
ijtc-975	14	7	ownership	ownership	NOUN
ijtc-975	14	8	,	,	PUNCT
ijtc-975	14	9	audit	audit	NOUN
ijtc-975	14	10	committee	committee	NOUN
ijtc-975	14	11	expertise	expertise	NOUN
ijtc-975	14	12	,	,	PUNCT
ijtc-975	14	13	dividend	dividend	NOUN
ijtc-975	14	14	policy	policy	NOUN
ijtc-975	14	15	this	this	PRON
ijtc-975	14	16	is	be	AUX
ijtc-975	14	17	an	an	DET
ijtc-975	14	18	open	open	ADJ
ijtc-975	14	19	access	access	NOUN
ijtc-975	14	20	article	article	NOUN
ijtc-975	14	21	under	under	ADP
ijtc-975	14	22	the	the	DET
ijtc-975	14	23	cc	cc	NOUN
ijtc-975	14	24	-	-	PUNCT
ijtc-975	14	25	by	by	ADP
ijtc-975	14	26	4.0	4.0	NUM
ijtc-975	14	27	license	license	NOUN
ijtc-975	14	28	.	.	PUNCT
ijtc-975	15	1	introduction	introduction	NOUN
ijtc-975	15	2	a	a	DET
ijtc-975	15	3	corporation	corporation	NOUN
ijtc-975	15	4	needs	need	VERB
ijtc-975	15	5	to	to	PART
ijtc-975	15	6	make	make	VERB
ijtc-975	15	7	four	four	NUM
ijtc-975	15	8	critical	critical	ADJ
ijtc-975	15	9	decisions	decision	NOUN
ijtc-975	15	10	,	,	PUNCT
ijtc-975	15	11	according	accord	VERB
ijtc-975	15	12	to	to	ADP
ijtc-975	15	13	(	(	PUNCT
ijtc-975	15	14	kaźmierska	kaźmierska	PROPN
ijtc-975	15	15	&	&	CCONJ
ijtc-975	15	16	jóźwiak	jóźwiak	PROPN
ijtc-975	15	17	,	,	PUNCT
ijtc-975	15	18	2015	2015	NUM
ijtc-975	15	19	):	):	PUNCT
ijtc-975	15	20	(	(	PUNCT
ijtc-975	15	21	1	1	X
ijtc-975	15	22	)	)	PUNCT
ijtc-975	15	23	investment	investment	NOUN
ijtc-975	15	24	decisions	decision	NOUN
ijtc-975	15	25	,	,	PUNCT
ijtc-975	15	26	(	(	PUNCT
ijtc-975	15	27	2	2	X
ijtc-975	15	28	)	)	PUNCT
ijtc-975	15	29	funding	funding	NOUN
ijtc-975	15	30	decisions	decision	NOUN
ijtc-975	15	31	,	,	PUNCT
ijtc-975	15	32	(	(	PUNCT
ijtc-975	15	33	3	3	X
ijtc-975	15	34	)	)	PUNCT
ijtc-975	15	35	equity	equity	NOUN
ijtc-975	15	36	-	-	PUNCT
ijtc-975	15	37	based	base	VERB
ijtc-975	15	38	compensation	compensation	NOUN
ijtc-975	15	39	/	/	SYM
ijtc-975	15	40	remuneration	remuneration	NOUN
ijtc-975	15	41	decisions	decision	NOUN
ijtc-975	15	42	,	,	PUNCT
ijtc-975	15	43	and	and	CCONJ
ijtc-975	15	44	(	(	PUNCT
ijtc-975	15	45	4	4	X
ijtc-975	15	46	)	)	PUNCT
ijtc-975	15	47	dividend	dividend	NOUN
ijtc-975	15	48	decisions	decision	NOUN
ijtc-975	15	49	.	.	PUNCT
ijtc-975	16	1	these	these	PRON
ijtc-975	16	2	are	be	AUX
ijtc-975	16	3	the	the	DET
ijtc-975	16	4	most	most	ADV
ijtc-975	16	5	critical	critical	ADJ
ijtc-975	16	6	choices	choice	NOUN
ijtc-975	16	7	the	the	DET
ijtc-975	16	8	company	company	NOUN
ijtc-975	16	9	has	have	VERB
ijtc-975	16	10	to	to	PART
ijtc-975	16	11	make	make	VERB
ijtc-975	16	12	.	.	PUNCT
ijtc-975	17	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-975	17	2	mailto	mailto	PROPN
ijtc-975	17	3	:	:	PUNCT
ijtc-975	17	4	shabiraanggraini@gmail.com1	shabiraanggraini@gmail.com1	NOUN
ijtc-975	17	5	https://doi.org/10.52728/ijtc.v5i1.975	https://doi.org/10.52728/ijtc.v5i1.975	NOUN
ijtc-975	17	6	the	the	DET
ijtc-975	17	7	effect	effect	NOUN
ijtc-975	17	8	of	of	ADP
ijtc-975	17	9	earnings	earning	NOUN
ijtc-975	17	10	management	management	NOUN
ijtc-975	17	11	on	on	ADP
ijtc-975	17	12	dividend	dividend	NOUN
ijtc-975	17	13	policy	policy	NOUN
ijtc-975	17	14	:	:	PUNCT
ijtc-975	17	15	concentrated	concentrate	VERB
ijtc-975	17	16	ownership	ownership	NOUN
ijtc-975	17	17	and	and	CCONJ
ijtc-975	17	18	audit	audit	NOUN
ijtc-975	17	19	committee	committee	NOUN
ijtc-975	17	20	expertise	expertise	NOUN
ijtc-975	17	21	as	as	ADP
ijtc-975	17	22	moderating	moderate	VERB
ijtc-975	17	23	variables	variable	NOUN
ijtc-975	17	24	anggraini	anggraini	NOUN
ijtc-975	17	25	,	,	PUNCT
ijtc-975	17	26	suranta	suranta	NOUN
ijtc-975	17	27	,	,	PUNCT
ijtc-975	17	28	and	and	CCONJ
ijtc-975	17	29	midiastuty	midiastuty	PROPN
ijtc-975	17	30	29	29	NUM
ijtc-975	17	31	|	|	ADV
ijtc-975	17	32	ilomata	ilomata	PROPN
ijtc-975	17	33	international	international	ADJ
ijtc-975	17	34	journal	journal	NOUN
ijtc-975	17	35	of	of	ADP
ijtc-975	17	36	tax	tax	PROPN
ijtc-975	17	37	&	&	CCONJ
ijtc-975	17	38	accounting	account	VERB
ijtc-975	17	39	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-975	17	40	a	a	DET
ijtc-975	17	41	business	business	NOUN
ijtc-975	17	42	's	's	PART
ijtc-975	17	43	dividend	dividend	NOUN
ijtc-975	17	44	decision	decision	NOUN
ijtc-975	17	45	is	be	AUX
ijtc-975	17	46	critical	critical	ADJ
ijtc-975	17	47	(	(	PUNCT
ijtc-975	17	48	baker	baker	PROPN
ijtc-975	17	49	et	et	PROPN
ijtc-975	17	50	al	al	PROPN
ijtc-975	17	51	.	.	PROPN
ijtc-975	17	52	,	,	PUNCT
ijtc-975	17	53	2018	2018	NUM
ijtc-975	17	54	)	)	PUNCT
ijtc-975	17	55	.	.	PUNCT
ijtc-975	18	1	when	when	SCONJ
ijtc-975	18	2	determining	determine	VERB
ijtc-975	18	3	dividends	dividend	NOUN
ijtc-975	18	4	,	,	PUNCT
ijtc-975	18	5	the	the	DET
ijtc-975	18	6	corporation	corporation	NOUN
ijtc-975	18	7	must	must	AUX
ijtc-975	18	8	consider	consider	VERB
ijtc-975	18	9	various	various	ADJ
ijtc-975	18	10	aspects	aspect	NOUN
ijtc-975	18	11	to	to	PART
ijtc-975	18	12	ensure	ensure	VERB
ijtc-975	18	13	that	that	SCONJ
ijtc-975	18	14	the	the	DET
ijtc-975	18	15	policies	policy	NOUN
ijtc-975	18	16	put	put	VERB
ijtc-975	18	17	in	in	ADP
ijtc-975	18	18	place	place	NOUN
ijtc-975	18	19	in	in	ADP
ijtc-975	18	20	this	this	DET
ijtc-975	18	21	area	area	NOUN
ijtc-975	18	22	do	do	AUX
ijtc-975	18	23	not	not	PART
ijtc-975	18	24	have	have	VERB
ijtc-975	18	25	a	a	DET
ijtc-975	18	26	detrimental	detrimental	ADJ
ijtc-975	18	27	effect	effect	NOUN
ijtc-975	18	28	on	on	ADP
ijtc-975	18	29	shareholders	shareholder	NOUN
ijtc-975	18	30	or	or	CCONJ
ijtc-975	18	31	the	the	DET
ijtc-975	18	32	business	business	NOUN
ijtc-975	18	33	overall	overall	NOUN
ijtc-975	18	34	.	.	PUNCT
ijtc-975	19	1	the	the	DET
ijtc-975	19	2	manufacturing	manufacturing	NOUN
ijtc-975	19	3	industry	industry	NOUN
ijtc-975	19	4	is	be	AUX
ijtc-975	19	5	one	one	NUM
ijtc-975	19	6	type	type	NOUN
ijtc-975	19	7	of	of	ADP
ijtc-975	19	8	firm	firm	NOUN
ijtc-975	19	9	that	that	PRON
ijtc-975	19	10	usually	usually	ADV
ijtc-975	19	11	distributes	distribute	VERB
ijtc-975	19	12	dividends	dividend	NOUN
ijtc-975	19	13	to	to	ADP
ijtc-975	19	14	its	its	PRON
ijtc-975	19	15	shareholders	shareholder	NOUN
ijtc-975	19	16	.	.	PUNCT
ijtc-975	20	1	manufacturing	manufacturing	NOUN
ijtc-975	20	2	is	be	AUX
ijtc-975	20	3	one	one	NUM
ijtc-975	20	4	of	of	ADP
ijtc-975	20	5	the	the	DET
ijtc-975	20	6	highly	highly	ADV
ijtc-975	20	7	valued	value	VERB
ijtc-975	20	8	sectors	sector	NOUN
ijtc-975	20	9	and	and	CCONJ
ijtc-975	20	10	controls	control	VERB
ijtc-975	20	11	the	the	DET
ijtc-975	20	12	indonesia	indonesia	PROPN
ijtc-975	20	13	stock	stock	PROPN
ijtc-975	20	14	exchange	exchange	PROPN
ijtc-975	20	15	(	(	PUNCT
ijtc-975	20	16	idx	idx	PROPN
ijtc-975	20	17	)	)	PUNCT
ijtc-975	20	18	(	(	PUNCT
ijtc-975	20	19	sari	sari	PROPN
ijtc-975	20	20	&	&	CCONJ
ijtc-975	20	21	masdupi	masdupi	PROPN
ijtc-975	20	22	,	,	PUNCT
ijtc-975	20	23	2019	2019	NUM
ijtc-975	20	24	)	)	PUNCT
ijtc-975	20	25	.	.	PUNCT
ijtc-975	21	1	the	the	DET
ijtc-975	21	2	two	two	NUM
ijtc-975	21	3	theoretical	theoretical	ADJ
ijtc-975	21	4	contributions	contribution	NOUN
ijtc-975	21	5	—	—	PUNCT
ijtc-975	21	6	agency	agency	NOUN
ijtc-975	21	7	theory	theory	NOUN
ijtc-975	21	8	and	and	CCONJ
ijtc-975	21	9	signaling	signal	VERB
ijtc-975	21	10	theory	theory	NOUN
ijtc-975	21	11	—	—	PUNCT
ijtc-975	21	12	that	that	PRON
ijtc-975	21	13	explain	explain	VERB
ijtc-975	21	14	the	the	DET
ijtc-975	21	15	connection	connection	NOUN
ijtc-975	21	16	between	between	ADP
ijtc-975	21	17	dividend	dividend	NOUN
ijtc-975	21	18	policy	policy	NOUN
ijtc-975	21	19	and	and	CCONJ
ijtc-975	21	20	earnings	earning	NOUN
ijtc-975	21	21	management	management	NOUN
ijtc-975	21	22	will	will	AUX
ijtc-975	21	23	be	be	AUX
ijtc-975	21	24	the	the	DET
ijtc-975	21	25	main	main	ADJ
ijtc-975	21	26	subjects	subject	NOUN
ijtc-975	21	27	of	of	ADP
ijtc-975	21	28	this	this	DET
ijtc-975	21	29	investigation	investigation	NOUN
ijtc-975	21	30	.	.	PUNCT
ijtc-975	22	1	agency	agency	NOUN
ijtc-975	22	2	theory	theory	NOUN
ijtc-975	22	3	primarily	primarily	ADV
ijtc-975	22	4	addresses	address	VERB
ijtc-975	22	5	issues	issue	NOUN
ijtc-975	22	6	related	relate	VERB
ijtc-975	22	7	to	to	ADP
ijtc-975	22	8	the	the	DET
ijtc-975	22	9	division	division	NOUN
ijtc-975	22	10	of	of	ADP
ijtc-975	22	11	ownership	ownership	NOUN
ijtc-975	22	12	and	and	CCONJ
ijtc-975	22	13	management	management	NOUN
ijtc-975	22	14	responsibilities	responsibility	NOUN
ijtc-975	22	15	as	as	ADV
ijtc-975	22	16	well	well	ADV
ijtc-975	22	17	as	as	ADP
ijtc-975	22	18	the	the	DET
ijtc-975	22	19	disparities	disparity	NOUN
ijtc-975	22	20	in	in	ADP
ijtc-975	22	21	managers	manager	NOUN
ijtc-975	22	22	'	'	PART
ijtc-975	22	23	and	and	CCONJ
ijtc-975	22	24	shareholders	shareholder	NOUN
ijtc-975	22	25	'	'	PART
ijtc-975	22	26	priorities	priority	NOUN
ijtc-975	22	27	.	.	PUNCT
ijtc-975	23	1	(	(	PUNCT
ijtc-975	23	2	jensen	jensen	PROPN
ijtc-975	23	3	&	&	CCONJ
ijtc-975	23	4	meckling	meckling	PROPN
ijtc-975	23	5	,	,	PUNCT
ijtc-975	23	6	1976	1976	NUM
ijtc-975	23	7	)	)	PUNCT
ijtc-975	23	8	consequently	consequently	ADV
ijtc-975	23	9	,	,	PUNCT
ijtc-975	23	10	management	management	NOUN
ijtc-975	23	11	wants	want	VERB
ijtc-975	23	12	to	to	PART
ijtc-975	23	13	reduce	reduce	VERB
ijtc-975	23	14	agency	agency	NOUN
ijtc-975	23	15	disputes	dispute	NOUN
ijtc-975	23	16	by	by	ADP
ijtc-975	23	17	providing	provide	VERB
ijtc-975	23	18	assurances	assurance	NOUN
ijtc-975	23	19	on	on	ADP
ijtc-975	23	20	the	the	DET
ijtc-975	23	21	avoidance	avoidance	NOUN
ijtc-975	23	22	or	or	CCONJ
ijtc-975	23	23	postponement	postponement	NOUN
ijtc-975	23	24	of	of	ADP
ijtc-975	23	25	dividend	dividend	NOUN
ijtc-975	23	26	payments	payment	NOUN
ijtc-975	23	27	and	and	CCONJ
ijtc-975	23	28	revealing	reveal	VERB
ijtc-975	23	29	lower	low	ADJ
ijtc-975	23	30	earnings	earning	NOUN
ijtc-975	23	31	figures	figure	NOUN
ijtc-975	23	32	.	.	PUNCT
ijtc-975	24	1	(	(	PUNCT
ijtc-975	24	2	smith	smith	PROPN
ijtc-975	24	3	,	,	PUNCT
ijtc-975	24	4	d.d	d.d	PROPN
ijtc-975	24	5	.	.	PROPN
ijtc-975	24	6	,	,	PUNCT
ijtc-975	24	7	pennathur	pennathur	PROPN
ijtc-975	24	8	,	,	PUNCT
ijtc-975	24	9	a.k	a.k	PROPN
ijtc-975	24	10	.	.	PROPN
ijtc-975	24	11	and	and	CCONJ
ijtc-975	24	12	marciniak	marciniak	PROPN
ijtc-975	24	13	,	,	PUNCT
ijtc-975	24	14	2017	2017	NUM
ijtc-975	24	15	)	)	PUNCT
ijtc-975	24	16	dividend	dividend	NOUN
ijtc-975	24	17	policy	policy	NOUN
ijtc-975	24	18	is	be	AUX
ijtc-975	24	19	one	one	NUM
ijtc-975	24	20	weapon	weapon	NOUN
ijtc-975	24	21	in	in	ADP
ijtc-975	24	22	the	the	DET
ijtc-975	24	23	agency	agency	NOUN
ijtc-975	24	24	theory	theory	NOUN
ijtc-975	24	25	arsenal	arsenal	NOUN
ijtc-975	24	26	for	for	ADP
ijtc-975	24	27	reducing	reduce	VERB
ijtc-975	24	28	agency	agency	NOUN
ijtc-975	24	29	conflicts	conflict	NOUN
ijtc-975	24	30	between	between	ADP
ijtc-975	24	31	shareholders	shareholder	NOUN
ijtc-975	24	32	and	and	CCONJ
ijtc-975	24	33	management	management	NOUN
ijtc-975	24	34	.	.	PUNCT
ijtc-975	25	1	the	the	DET
ijtc-975	25	2	manager	manager	NOUN
ijtc-975	25	3	's	's	PART
ijtc-975	25	4	job	job	NOUN
ijtc-975	25	5	,	,	PUNCT
ijtc-975	25	6	as	as	ADP
ijtc-975	25	7	per	per	ADP
ijtc-975	25	8	agency	agency	NOUN
ijtc-975	25	9	theory	theory	NOUN
ijtc-975	25	10	,	,	PUNCT
ijtc-975	25	11	is	be	AUX
ijtc-975	25	12	to	to	PART
ijtc-975	25	13	allocate	allocate	VERB
ijtc-975	25	14	dividends	dividend	NOUN
ijtc-975	25	15	to	to	PART
ijtc-975	25	16	maximize	maximize	VERB
ijtc-975	25	17	the	the	DET
ijtc-975	25	18	transfer	transfer	NOUN
ijtc-975	25	19	of	of	ADP
ijtc-975	25	20	benefits	benefit	NOUN
ijtc-975	25	21	to	to	ADP
ijtc-975	25	22	shareholders	shareholder	NOUN
ijtc-975	25	23	.	.	PUNCT
ijtc-975	26	1	however	however	ADV
ijtc-975	26	2	,	,	PUNCT
ijtc-975	26	3	agency	agency	NOUN
ijtc-975	26	4	theory	theory	NOUN
ijtc-975	26	5	indicates	indicate	VERB
ijtc-975	26	6	that	that	SCONJ
ijtc-975	26	7	stockholders	stockholder	NOUN
ijtc-975	26	8	and	and	CCONJ
ijtc-975	26	9	management	management	NOUN
ijtc-975	26	10	have	have	VERB
ijtc-975	26	11	different	different	ADJ
ijtc-975	26	12	interests	interest	NOUN
ijtc-975	26	13	.	.	PUNCT
ijtc-975	27	1	the	the	DET
ijtc-975	27	2	tendency	tendency	NOUN
ijtc-975	27	3	of	of	ADP
ijtc-975	27	4	management	management	NOUN
ijtc-975	27	5	to	to	PART
ijtc-975	27	6	try	try	VERB
ijtc-975	27	7	to	to	PART
ijtc-975	27	8	reduce	reduce	VERB
ijtc-975	27	9	the	the	DET
ijtc-975	27	10	reported	report	VERB
ijtc-975	27	11	profit	profit	NOUN
ijtc-975	27	12	figure	figure	NOUN
ijtc-975	27	13	and	and	CCONJ
ijtc-975	27	14	prevent	prevent	VERB
ijtc-975	27	15	or	or	CCONJ
ijtc-975	27	16	postpone	postpone	VERB
ijtc-975	27	17	dividend	dividend	NOUN
ijtc-975	27	18	distribution	distribution	NOUN
ijtc-975	27	19	leads	lead	VERB
ijtc-975	27	20	to	to	ADP
ijtc-975	27	21	more	more	ADJ
ijtc-975	27	22	agency	agency	NOUN
ijtc-975	27	23	conflicts	conflict	NOUN
ijtc-975	27	24	.	.	PUNCT
ijtc-975	28	1	a	a	DET
ijtc-975	28	2	procedure	procedure	NOUN
ijtc-975	28	3	for	for	ADP
ijtc-975	28	4	addressing	address	VERB
ijtc-975	28	5	agency	agency	NOUN
ijtc-975	28	6	issues	issue	NOUN
ijtc-975	28	7	that	that	PRON
ijtc-975	28	8	result	result	VERB
ijtc-975	28	9	in	in	ADP
ijtc-975	28	10	agency	agency	NOUN
ijtc-975	28	11	costs	cost	NOUN
ijtc-975	28	12	must	must	AUX
ijtc-975	28	13	be	be	AUX
ijtc-975	28	14	in	in	ADP
ijtc-975	28	15	place	place	NOUN
ijtc-975	28	16	to	to	PART
ijtc-975	28	17	reduce	reduce	VERB
ijtc-975	28	18	agency	agency	NOUN
ijtc-975	28	19	disputes	dispute	NOUN
ijtc-975	28	20	and	and	CCONJ
ijtc-975	28	21	stop	stop	VERB
ijtc-975	28	22	managers	manager	NOUN
ijtc-975	28	23	from	from	ADP
ijtc-975	28	24	avoiding	avoid	VERB
ijtc-975	28	25	or	or	CCONJ
ijtc-975	28	26	postponing	postpone	VERB
ijtc-975	28	27	dividend	dividend	NOUN
ijtc-975	28	28	distribution	distribution	NOUN
ijtc-975	28	29	.	.	PUNCT
ijtc-975	29	1	according	accord	VERB
ijtc-975	29	2	to	to	ADP
ijtc-975	29	3	signal	signal	PROPN
ijtc-975	29	4	theory	theory	NOUN
ijtc-975	29	5	,	,	PUNCT
ijtc-975	29	6	a	a	DET
ijtc-975	29	7	dividend	dividend	NOUN
ijtc-975	29	8	policy	policy	NOUN
ijtc-975	29	9	demonstrates	demonstrate	VERB
ijtc-975	29	10	the	the	DET
ijtc-975	29	11	standard	standard	NOUN
ijtc-975	29	12	of	of	ADP
ijtc-975	29	13	operational	operational	ADJ
ijtc-975	29	14	management	management	NOUN
ijtc-975	29	15	that	that	PRON
ijtc-975	29	16	managers	manager	NOUN
ijtc-975	29	17	have	have	AUX
ijtc-975	29	18	implemented	implement	VERB
ijtc-975	29	19	.	.	PUNCT
ijtc-975	30	1	the	the	DET
ijtc-975	30	2	signal	signal	NOUN
ijtc-975	30	3	is	be	AUX
ijtc-975	30	4	a	a	DET
ijtc-975	30	5	dependable	dependable	ADJ
ijtc-975	30	6	and	and	CCONJ
ijtc-975	30	7	positive	positive	ADJ
ijtc-975	30	8	indication	indication	NOUN
ijtc-975	30	9	that	that	SCONJ
ijtc-975	30	10	the	the	DET
ijtc-975	30	11	company	company	NOUN
ijtc-975	30	12	provides	provide	VERB
ijtc-975	30	13	to	to	ADP
ijtc-975	30	14	investors	investor	NOUN
ijtc-975	30	15	and	and	CCONJ
ijtc-975	30	16	the	the	DET
ijtc-975	30	17	capital	capital	NOUN
ijtc-975	30	18	market	market	NOUN
ijtc-975	30	19	,	,	PUNCT
ijtc-975	30	20	which	which	PRON
ijtc-975	30	21	will	will	AUX
ijtc-975	30	22	perceive	perceive	VERB
ijtc-975	30	23	companies	company	NOUN
ijtc-975	30	24	that	that	PRON
ijtc-975	30	25	pay	pay	VERB
ijtc-975	30	26	cash	cash	NOUN
ijtc-975	30	27	dividends	dividend	NOUN
ijtc-975	30	28	as	as	ADP
ijtc-975	30	29	reputable	reputable	ADJ
ijtc-975	30	30	enterprises	enterprise	NOUN
ijtc-975	30	31	,	,	PUNCT
ijtc-975	30	32	(	(	PUNCT
ijtc-975	30	33	booth	booth	NOUN
ijtc-975	30	34	,	,	PUNCT
ijtc-975	30	35	l.	l.	PROPN
ijtc-975	30	36	and	and	CCONJ
ijtc-975	30	37	zhou	zhou	PROPN
ijtc-975	30	38	,	,	PUNCT
ijtc-975	30	39	2017	2017	NUM
ijtc-975	30	40	)	)	PUNCT
ijtc-975	30	41	.	.	PUNCT
ijtc-975	31	1	the	the	DET
ijtc-975	31	2	positive	positive	ADJ
ijtc-975	31	3	relationship	relationship	NOUN
ijtc-975	31	4	between	between	ADP
ijtc-975	31	5	dividend	dividend	NOUN
ijtc-975	31	6	payout	payout	NOUN
ijtc-975	31	7	and	and	CCONJ
ijtc-975	31	8	earnings	earning	NOUN
ijtc-975	31	9	management	management	NOUN
ijtc-975	31	10	is	be	AUX
ijtc-975	31	11	further	far	ADV
ijtc-975	31	12	supported	support	VERB
ijtc-975	31	13	by	by	ADP
ijtc-975	31	14	(	(	PUNCT
ijtc-975	31	15	javaid	javaid	NOUN
ijtc-975	31	16	et	et	PROPN
ijtc-975	31	17	al	al	PROPN
ijtc-975	31	18	.	.	PROPN
ijtc-975	31	19	,	,	PUNCT
ijtc-975	31	20	2023	2023	NUM
ijtc-975	31	21	)	)	PUNCT
ijtc-975	31	22	which	which	PRON
ijtc-975	31	23	suggests	suggest	VERB
ijtc-975	31	24	that	that	SCONJ
ijtc-975	31	25	companies	company	NOUN
ijtc-975	31	26	manipulate	manipulate	VERB
ijtc-975	31	27	earnings	earning	NOUN
ijtc-975	31	28	to	to	PART
ijtc-975	31	29	signal	signal	VERB
ijtc-975	31	30	to	to	ADP
ijtc-975	31	31	the	the	DET
ijtc-975	31	32	market	market	NOUN
ijtc-975	31	33	that	that	SCONJ
ijtc-975	31	34	they	they	PRON
ijtc-975	31	35	can	can	AUX
ijtc-975	31	36	maintain	maintain	VERB
ijtc-975	31	37	a	a	DET
ijtc-975	31	38	smooth	smooth	ADJ
ijtc-975	31	39	dividend	dividend	NOUN
ijtc-975	31	40	distribution	distribution	NOUN
ijtc-975	31	41	.	.	PUNCT
ijtc-975	32	1	several	several	ADJ
ijtc-975	32	2	factors	factor	NOUN
ijtc-975	32	3	that	that	PRON
ijtc-975	32	4	influence	influence	NOUN
ijtc-975	32	5	dividend	dividend	NOUN
ijtc-975	32	6	policy	policy	NOUN
ijtc-975	32	7	have	have	AUX
ijtc-975	32	8	been	be	AUX
ijtc-975	32	9	tested	test	VERB
ijtc-975	32	10	in	in	ADP
ijtc-975	32	11	the	the	DET
ijtc-975	32	12	past	past	NOUN
ijtc-975	32	13	using	use	VERB
ijtc-975	32	14	dividend	dividend	NOUN
ijtc-975	32	15	proxies	proxy	NOUN
ijtc-975	32	16	,	,	PUNCT
ijtc-975	32	17	such	such	ADJ
ijtc-975	32	18	as	as	ADP
ijtc-975	32	19	institutional	institutional	ADJ
ijtc-975	32	20	ownership	ownership	NOUN
ijtc-975	32	21	(	(	PUNCT
ijtc-975	32	22	farooq	farooq	PROPN
ijtc-975	32	23	et	et	PROPN
ijtc-975	32	24	al	al	PROPN
ijtc-975	32	25	.	.	PROPN
ijtc-975	32	26	,	,	PUNCT
ijtc-975	32	27	2022	2022	NUM
ijtc-975	32	28	)	)	PUNCT
ijtc-975	32	29	(	(	PUNCT
ijtc-975	32	30	c.	c.	PROPN
ijtc-975	32	31	arko	arko	PROPN
ijtc-975	32	32	et	et	PROPN
ijtc-975	32	33	al	al	PROPN
ijtc-975	32	34	.	.	PROPN
ijtc-975	32	35	,	,	PUNCT
ijtc-975	32	36	2014	2014	NUM
ijtc-975	32	37	)	)	PUNCT
ijtc-975	32	38	,	,	PUNCT
ijtc-975	32	39	foreign	foreign	ADJ
ijtc-975	32	40	ownership	ownership	NOUN
ijtc-975	32	41	(	(	PUNCT
ijtc-975	32	42	farooq	farooq	PROPN
ijtc-975	32	43	et	et	PROPN
ijtc-975	32	44	al	al	PROPN
ijtc-975	32	45	.	.	PROPN
ijtc-975	32	46	,	,	PUNCT
ijtc-975	32	47	2022	2022	NUM
ijtc-975	32	48	)	)	PUNCT
ijtc-975	32	49	(	(	PUNCT
ijtc-975	32	50	c.	c.	PROPN
ijtc-975	32	51	arko	arko	PROPN
ijtc-975	32	52	et	et	PROPN
ijtc-975	32	53	al	al	PROPN
ijtc-975	32	54	.	.	PROPN
ijtc-975	32	55	,	,	PUNCT
ijtc-975	32	56	2014	2014	NUM
ijtc-975	32	57	)	)	PUNCT
ijtc-975	32	58	,	,	PUNCT
ijtc-975	32	59	managerial	managerial	ADJ
ijtc-975	32	60	ownership	ownership	NOUN
ijtc-975	32	61	(	(	PUNCT
ijtc-975	32	62	farooq	farooq	PROPN
ijtc-975	32	63	et	et	PROPN
ijtc-975	32	64	al	al	PROPN
ijtc-975	32	65	.	.	PROPN
ijtc-975	32	66	,	,	PUNCT
ijtc-975	32	67	2022	2022	NUM
ijtc-975	32	68	)	)	PUNCT
ijtc-975	32	69	(	(	PUNCT
ijtc-975	32	70	c.	c.	PROPN
ijtc-975	32	71	arko	arko	PROPN
ijtc-975	32	72	et	et	PROPN
ijtc-975	32	73	al	al	PROPN
ijtc-975	32	74	.	.	PROPN
ijtc-975	32	75	,	,	PUNCT
ijtc-975	32	76	2014	2014	NUM
ijtc-975	32	77	)	)	PUNCT
ijtc-975	32	78	,	,	PUNCT
ijtc-975	32	79	earnings	earning	NOUN
ijtc-975	32	80	management	management	NOUN
ijtc-975	32	81	(	(	PUNCT
ijtc-975	32	82	gill	gill	NOUN
ijtc-975	32	83	et	et	PROPN
ijtc-975	32	84	al	al	PROPN
ijtc-975	32	85	.	.	PROPN
ijtc-975	32	86	,	,	PUNCT
ijtc-975	32	87	2014	2014	NUM
ijtc-975	32	88	)	)	PUNCT
ijtc-975	32	89	(	(	PUNCT
ijtc-975	32	90	srikanth	srikanth	PROPN
ijtc-975	32	91	&	&	CCONJ
ijtc-975	32	92	durga	durga	PROPN
ijtc-975	32	93	prasad	prasad	PROPN
ijtc-975	32	94	,	,	PUNCT
ijtc-975	32	95	2015	2015	NUM
ijtc-975	32	96	)	)	PUNCT
ijtc-975	32	97	(	(	PUNCT
ijtc-975	32	98	ben	ben	PROPN
ijtc-975	32	99	amar	amar	PROPN
ijtc-975	32	100	et	et	PROPN
ijtc-975	32	101	al	al	PROPN
ijtc-975	32	102	.	.	PROPN
ijtc-975	32	103	,	,	PUNCT
ijtc-975	32	104	2018	2018	NUM
ijtc-975	32	105	)	)	PUNCT
ijtc-975	32	106	(	(	PUNCT
ijtc-975	32	107	javaid	javaid	VERB
ijtc-975	32	108	et	et	PROPN
ijtc-975	32	109	al	al	PROPN
ijtc-975	32	110	.	.	PROPN
ijtc-975	32	111	,	,	PUNCT
ijtc-975	32	112	2023	2023	NUM
ijtc-975	32	113	)	)	PUNCT
ijtc-975	32	114	,	,	PUNCT
ijtc-975	32	115	liquidity	liquidity	NOUN
ijtc-975	32	116	(	(	PUNCT
ijtc-975	32	117	farooq	farooq	PROPN
ijtc-975	32	118	et	et	PROPN
ijtc-975	32	119	al	al	PROPN
ijtc-975	32	120	.	.	PROPN
ijtc-975	32	121	,	,	PUNCT
ijtc-975	32	122	2022	2022	NUM
ijtc-975	32	123	)	)	PUNCT
ijtc-975	32	124	,	,	PUNCT
ijtc-975	32	125	profitability	profitability	NOUN
ijtc-975	32	126	(	(	PUNCT
ijtc-975	32	127	al	al	PROPN
ijtc-975	32	128	-	-	PUNCT
ijtc-975	32	129	kayed	kayed	ADJ
ijtc-975	32	130	,	,	PUNCT
ijtc-975	32	131	2017	2017	NUM
ijtc-975	32	132	)	)	PUNCT
ijtc-975	32	133	(	(	PUNCT
ijtc-975	32	134	farooq	farooq	PROPN
ijtc-975	32	135	et	et	PROPN
ijtc-975	32	136	al	al	PROPN
ijtc-975	32	137	.	.	PROPN
ijtc-975	32	138	,	,	PUNCT
ijtc-975	32	139	2022	2022	NUM
ijtc-975	32	140	)	)	PUNCT
ijtc-975	32	141	,	,	PUNCT
ijtc-975	32	142	growth	growth	NOUN
ijtc-975	32	143	opportunities	opportunity	NOUN
ijtc-975	32	144	(	(	PUNCT
ijtc-975	32	145	al	al	PROPN
ijtc-975	32	146	-	-	PUNCT
ijtc-975	32	147	kayed	kayed	ADJ
ijtc-975	32	148	,	,	PUNCT
ijtc-975	32	149	2017	2017	NUM
ijtc-975	32	150	)	)	PUNCT
ijtc-975	32	151	(	(	PUNCT
ijtc-975	32	152	farooq	farooq	PROPN
ijtc-975	32	153	et	et	PROPN
ijtc-975	32	154	al	al	PROPN
ijtc-975	32	155	.	.	PROPN
ijtc-975	32	156	,	,	PUNCT
ijtc-975	32	157	2022	2022	NUM
ijtc-975	32	158	)	)	PUNCT
ijtc-975	32	159	,	,	PUNCT
ijtc-975	32	160	leverage	leverage	NOUN
ijtc-975	32	161	(	(	PUNCT
ijtc-975	32	162	al	al	PROPN
ijtc-975	32	163	-	-	PUNCT
ijtc-975	32	164	kayed	kayed	ADJ
ijtc-975	32	165	,	,	PUNCT
ijtc-975	32	166	2017	2017	NUM
ijtc-975	32	167	)	)	PUNCT
ijtc-975	32	168	,	,	PUNCT
ijtc-975	32	169	and	and	CCONJ
ijtc-975	32	170	audit	audit	NOUN
ijtc-975	32	171	committee	committee	NOUN
ijtc-975	32	172	(	(	PUNCT
ijtc-975	32	173	buertey	buertey	PROPN
ijtc-975	32	174	et	et	PROPN
ijtc-975	32	175	al	al	PROPN
ijtc-975	32	176	.	.	PROPN
ijtc-975	32	177	,	,	PUNCT
ijtc-975	32	178	2023	2023	NUM
ijtc-975	32	179	)	)	PUNCT
ijtc-975	32	180	.	.	PUNCT
ijtc-975	33	1	and	and	CCONJ
ijtc-975	33	2	these	these	DET
ijtc-975	33	3	studies	study	NOUN
ijtc-975	33	4	'	'	PART
ijtc-975	33	5	findings	finding	NOUN
ijtc-975	33	6	have	have	VERB
ijtc-975	33	7	yet	yet	ADV
ijtc-975	33	8	to	to	PART
ijtc-975	33	9	produce	produce	VERB
ijtc-975	33	10	proof	proof	NOUN
ijtc-975	33	11	consistently	consistently	ADV
ijtc-975	33	12	.	.	PUNCT
ijtc-975	34	1	several	several	ADJ
ijtc-975	34	2	subsequent	subsequent	ADJ
ijtc-975	34	3	research	research	NOUN
ijtc-975	34	4	tested	test	VERB
ijtc-975	34	5	the	the	DET
ijtc-975	34	6	impact	impact	NOUN
ijtc-975	34	7	of	of	ADP
ijtc-975	34	8	profits	profit	NOUN
ijtc-975	34	9	management	management	NOUN
ijtc-975	34	10	on	on	ADP
ijtc-975	34	11	dividend	dividend	NOUN
ijtc-975	34	12	coverage	coverage	NOUN
ijtc-975	34	13	by	by	ADP
ijtc-975	34	14	the	the	DET
ijtc-975	34	15	usage	usage	NOUN
ijtc-975	34	16	of	of	ADP
ijtc-975	34	17	impartial	impartial	ADJ
ijtc-975	34	18	commissioners	commissioner	NOUN
ijtc-975	34	19	as	as	ADP
ijtc-975	34	20	a	a	DET
ijtc-975	34	21	moderating	moderate	VERB
ijtc-975	34	22	variable	variable	NOUN
ijtc-975	34	23	.	.	PUNCT
ijtc-975	35	1	(	(	PUNCT
ijtc-975	35	2	javaid	javaid	VERB
ijtc-975	35	3	et	et	PROPN
ijtc-975	35	4	al	al	PROPN
ijtc-975	35	5	.	.	PROPN
ijtc-975	35	6	,	,	PUNCT
ijtc-975	35	7	2023	2023	NUM
ijtc-975	35	8	)	)	PUNCT
ijtc-975	35	9	and	and	CCONJ
ijtc-975	35	10	the	the	DET
ijtc-975	35	11	test	test	NOUN
ijtc-975	35	12	results	result	NOUN
ijtc-975	35	13	prove	prove	VERB
ijtc-975	35	14	that	that	SCONJ
ijtc-975	35	15	unbiased	unbiased	ADJ
ijtc-975	35	16	commissioners	commissioner	NOUN
ijtc-975	35	17	drastically	drastically	ADV
ijtc-975	35	18	modify	modify	VERB
ijtc-975	35	19	between	between	ADP
ijtc-975	35	20	income	income	NOUN
ijtc-975	35	21	management	management	NOUN
ijtc-975	35	22	and	and	CCONJ
ijtc-975	35	23	dividend	dividend	NOUN
ijtc-975	35	24	policy	policy	NOUN
ijtc-975	35	25	.	.	PUNCT
ijtc-975	36	1	(	(	PUNCT
ijtc-975	36	2	kenneth	kenneth	PROPN
ijtc-975	36	3	a.	a.	PROPN
ijtc-975	36	4	borokhovich	borokhovich	PROPN
ijtc-975	36	5	&	&	CCONJ
ijtc-975	36	6	kelly	kelly	PROPN
ijtc-975	36	7	r.	r.	PROPN
ijtc-975	36	8	brunarski	brunarski	PROPN
ijtc-975	36	9	&	&	CCONJ
ijtc-975	36	10	yvette	yvette	PROPN
ijtc-975	36	11	harman	harman	PROPN
ijtc-975	36	12	&	&	CCONJ
ijtc-975	36	13	james	james	PROPN
ijtc-975	36	14	b.	b.	PROPN
ijtc-975	36	15	kehr	kehr	PROPN
ijtc-975	36	16	,	,	PUNCT
ijtc-975	36	17	2005	2005	NUM
ijtc-975	36	18	)	)	PUNCT
ijtc-975	36	19	testing	test	VERB
ijtc-975	36	20	institutional	institutional	ADJ
ijtc-975	36	21	possession	possession	NOUN
ijtc-975	36	22	and	and	CCONJ
ijtc-975	36	23	majority	majority	NOUN
ijtc-975	36	24	possession	possession	NOUN
ijtc-975	36	25	concluded	conclude	VERB
ijtc-975	36	26	that	that	SCONJ
ijtc-975	36	27	the	the	DET
ijtc-975	36	28	common	common	ADJ
ijtc-975	36	29	stock	stock	NOUN
ijtc-975	36	30	price	price	NOUN
ijtc-975	36	31	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-975	36	32	the	the	DET
ijtc-975	36	33	effect	effect	NOUN
ijtc-975	36	34	of	of	ADP
ijtc-975	36	35	earnings	earning	NOUN
ijtc-975	36	36	management	management	NOUN
ijtc-975	36	37	on	on	ADP
ijtc-975	36	38	dividend	dividend	NOUN
ijtc-975	36	39	policy	policy	NOUN
ijtc-975	36	40	:	:	PUNCT
ijtc-975	36	41	concentrated	concentrate	VERB
ijtc-975	36	42	ownership	ownership	NOUN
ijtc-975	36	43	and	and	CCONJ
ijtc-975	36	44	audit	audit	NOUN
ijtc-975	36	45	committee	committee	NOUN
ijtc-975	36	46	expertise	expertise	NOUN
ijtc-975	36	47	as	as	ADP
ijtc-975	36	48	moderating	moderate	VERB
ijtc-975	36	49	variables	variable	NOUN
ijtc-975	36	50	anggraini	anggraini	NOUN
ijtc-975	36	51	,	,	PUNCT
ijtc-975	36	52	suranta	suranta	NOUN
ijtc-975	36	53	,	,	PUNCT
ijtc-975	36	54	and	and	CCONJ
ijtc-975	36	55	midiastuty	midiastuty	PROPN
ijtc-975	36	56	30	30	NUM
ijtc-975	36	57	|	|	ADV
ijtc-975	36	58	ilomata	ilomata	PROPN
ijtc-975	36	59	international	international	ADJ
ijtc-975	36	60	journal	journal	NOUN
ijtc-975	36	61	of	of	ADP
ijtc-975	36	62	tax	tax	PROPN
ijtc-975	36	63	&	&	CCONJ
ijtc-975	36	64	accounting	account	VERB
ijtc-975	36	65	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-975	36	66	response	response	NOUN
ijtc-975	36	67	to	to	PART
ijtc-975	36	68	dividend	dividend	NOUN
ijtc-975	36	69	surprises	surprise	NOUN
ijtc-975	36	70	became	become	VERB
ijtc-975	36	71	drastically	drastically	ADV
ijtc-975	36	72	lower	low	ADJ
ijtc-975	36	73	in	in	ADP
ijtc-975	36	74	firms	firm	NOUN
ijtc-975	36	75	with	with	ADP
ijtc-975	36	76	predominantly	predominantly	ADV
ijtc-975	36	77	out	out	ADP
ijtc-975	36	78	of	of	ADP
ijtc-975	36	79	doors	door	NOUN
ijtc-975	36	80	boards	board	NOUN
ijtc-975	36	81	and	and	CCONJ
ijtc-975	36	82	proved	prove	VERB
ijtc-975	36	83	a	a	DET
ijtc-975	36	84	wonderful	wonderful	ADJ
ijtc-975	36	85	dating	dating	NOUN
ijtc-975	36	86	with	with	ADP
ijtc-975	36	87	majority	majority	NOUN
ijtc-975	36	88	possession	possession	NOUN
ijtc-975	36	89	.	.	PUNCT
ijtc-975	37	1	the	the	DET
ijtc-975	37	2	research	research	NOUN
ijtc-975	37	3	by	by	ADP
ijtc-975	37	4	(	(	PUNCT
ijtc-975	37	5	ben	ben	PROPN
ijtc-975	37	6	salah	salah	PROPN
ijtc-975	37	7	&	&	CCONJ
ijtc-975	37	8	jarboui	jarboui	PROPN
ijtc-975	37	9	,	,	PUNCT
ijtc-975	37	10	2022	2022	NUM
ijtc-975	37	11	)	)	PUNCT
ijtc-975	37	12	,	,	PUNCT
ijtc-975	37	13	which	which	PRON
ijtc-975	37	14	aims	aim	VERB
ijtc-975	37	15	to	to	PART
ijtc-975	37	16	investigate	investigate	VERB
ijtc-975	37	17	the	the	DET
ijtc-975	37	18	impact	impact	NOUN
ijtc-975	37	19	of	of	ADP
ijtc-975	37	20	audit	audit	NOUN
ijtc-975	37	21	committee	committee	NOUN
ijtc-975	37	22	abilities	ability	NOUN
ijtc-975	37	23	and	and	CCONJ
ijtc-975	37	24	concentrated	concentrated	ADJ
ijtc-975	37	25	ownership	ownership	NOUN
ijtc-975	37	26	in	in	ADP
ijtc-975	37	27	explaining	explain	VERB
ijtc-975	37	28	the	the	DET
ijtc-975	37	29	effect	effect	NOUN
ijtc-975	37	30	of	of	ADP
ijtc-975	37	31	profits	profit	NOUN
ijtc-975	37	32	management	management	NOUN
ijtc-975	37	33	on	on	ADP
ijtc-975	37	34	dividend	dividend	NOUN
ijtc-975	37	35	policy	policy	NOUN
ijtc-975	37	36	,	,	PUNCT
ijtc-975	37	37	is	be	AUX
ijtc-975	37	38	the	the	DET
ijtc-975	37	39	basis	basis	NOUN
ijtc-975	37	40	for	for	ADP
ijtc-975	37	41	this	this	DET
ijtc-975	37	42	study	study	NOUN
ijtc-975	37	43	.	.	PUNCT
ijtc-975	38	1	ownership	ownership	NOUN
ijtc-975	38	2	concentration	concentration	NOUN
ijtc-975	38	3	is	be	AUX
ijtc-975	38	4	the	the	DET
ijtc-975	38	5	term	term	NOUN
ijtc-975	38	6	used	use	VERB
ijtc-975	38	7	to	to	PART
ijtc-975	38	8	describe	describe	VERB
ijtc-975	38	9	a	a	DET
ijtc-975	38	10	controlling	control	VERB
ijtc-975	38	11	interest	interest	NOUN
ijtc-975	38	12	that	that	PRON
ijtc-975	38	13	oversees	oversee	VERB
ijtc-975	38	14	the	the	DET
ijtc-975	38	15	operations	operation	NOUN
ijtc-975	38	16	and	and	CCONJ
ijtc-975	38	17	resources	resource	NOUN
ijtc-975	38	18	of	of	ADP
ijtc-975	38	19	the	the	DET
ijtc-975	38	20	company	company	NOUN
ijtc-975	38	21	.	.	PUNCT
ijtc-975	39	1	to	to	PART
ijtc-975	39	2	profit	profit	VERB
ijtc-975	39	3	from	from	ADP
ijtc-975	39	4	concentrated	concentrated	ADJ
ijtc-975	39	5	ownership	ownership	NOUN
ijtc-975	39	6	,	,	PUNCT
ijtc-975	39	7	management	management	NOUN
ijtc-975	39	8	may	may	AUX
ijtc-975	39	9	feel	feel	VERB
ijtc-975	39	10	pressured	pressured	ADJ
ijtc-975	39	11	to	to	PART
ijtc-975	39	12	boost	boost	VERB
ijtc-975	39	13	dividend	dividend	NOUN
ijtc-975	39	14	payments	payment	NOUN
ijtc-975	39	15	to	to	ADP
ijtc-975	39	16	majority	majority	NOUN
ijtc-975	39	17	shareholders	shareholder	NOUN
ijtc-975	39	18	,	,	PUNCT
ijtc-975	39	19	while	while	SCONJ
ijtc-975	39	20	minority	minority	NOUN
ijtc-975	39	21	shareholders	shareholder	NOUN
ijtc-975	39	22	'	'	PART
ijtc-975	39	23	interests	interest	NOUN
ijtc-975	39	24	could	could	AUX
ijtc-975	39	25	be	be	AUX
ijtc-975	39	26	subverted	subvert	VERB
ijtc-975	39	27	by	by	ADP
ijtc-975	39	28	dominating	dominate	VERB
ijtc-975	39	29	shareholders	shareholder	NOUN
ijtc-975	39	30	.	.	PUNCT
ijtc-975	40	1	nonetheless	nonetheless	ADV
ijtc-975	40	2	,	,	PUNCT
ijtc-975	40	3	managers	manager	NOUN
ijtc-975	40	4	can	can	AUX
ijtc-975	40	5	use	use	VERB
ijtc-975	40	6	their	their	PRON
ijtc-975	40	7	discretion	discretion	NOUN
ijtc-975	40	8	to	to	PART
ijtc-975	40	9	indicate	indicate	VERB
ijtc-975	40	10	to	to	ADP
ijtc-975	40	11	other	other	ADJ
ijtc-975	40	12	players	player	NOUN
ijtc-975	40	13	in	in	ADP
ijtc-975	40	14	the	the	DET
ijtc-975	40	15	capital	capital	NOUN
ijtc-975	40	16	markets	market	NOUN
ijtc-975	40	17	that	that	SCONJ
ijtc-975	40	18	they	they	PRON
ijtc-975	40	19	are	be	AUX
ijtc-975	40	20	capable	capable	ADJ
ijtc-975	40	21	of	of	ADP
ijtc-975	40	22	fulfilling	fulfil	VERB
ijtc-975	40	23	their	their	PRON
ijtc-975	40	24	responsibilities	responsibility	NOUN
ijtc-975	40	25	,	,	PUNCT
ijtc-975	40	26	which	which	PRON
ijtc-975	40	27	include	include	VERB
ijtc-975	40	28	dispersing	disperse	VERB
ijtc-975	40	29	wealth	wealth	NOUN
ijtc-975	40	30	in	in	ADP
ijtc-975	40	31	the	the	DET
ijtc-975	40	32	company	company	NOUN
ijtc-975	40	33	,	,	PUNCT
ijtc-975	40	34	as	as	SCONJ
ijtc-975	40	35	they	they	PRON
ijtc-975	40	36	are	be	AUX
ijtc-975	40	37	the	the	DET
ijtc-975	40	38	ones	one	NOUN
ijtc-975	40	39	who	who	PRON
ijtc-975	40	40	know	know	VERB
ijtc-975	40	41	it	it	PRON
ijtc-975	40	42	the	the	DET
ijtc-975	40	43	best	good	ADJ
ijtc-975	40	44	.	.	PUNCT
ijtc-975	41	1	this	this	DET
ijtc-975	41	2	study	study	NOUN
ijtc-975	41	3	uses	use	VERB
ijtc-975	41	4	the	the	DET
ijtc-975	41	5	audit	audit	NOUN
ijtc-975	41	6	committee	committee	NOUN
ijtc-975	41	7	expertise	expertise	NOUN
ijtc-975	41	8	variable	variable	NOUN
ijtc-975	41	9	–	–	PUNCT
ijtc-975	41	10	economic	economic	ADJ
ijtc-975	41	11	or	or	CCONJ
ijtc-975	41	12	accounting	accounting	NOUN
ijtc-975	41	13	enjoy	enjoy	NOUN
ijtc-975	41	14	–	–	PUNCT
ijtc-975	41	15	to	to	PART
ijtc-975	41	16	alter	alter	VERB
ijtc-975	41	17	the	the	DET
ijtc-975	41	18	affiliation	affiliation	NOUN
ijtc-975	41	19	between	between	ADP
ijtc-975	41	20	income	income	NOUN
ijtc-975	41	21	control	control	NOUN
ijtc-975	41	22	and	and	CCONJ
ijtc-975	41	23	dividend	dividend	NOUN
ijtc-975	41	24	policy	policy	NOUN
ijtc-975	41	25	.	.	PUNCT
ijtc-975	42	1	this	this	PRON
ijtc-975	42	2	observe	observe	VERB
ijtc-975	42	3	additionally	additionally	ADV
ijtc-975	42	4	modifications	modification	VERB
ijtc-975	42	5	the	the	DET
ijtc-975	42	6	extent	extent	NOUN
ijtc-975	42	7	of	of	ADP
ijtc-975	42	8	audit	audit	NOUN
ijtc-975	42	9	committee	committee	NOUN
ijtc-975	42	10	understanding	understanding	NOUN
ijtc-975	42	11	,	,	PUNCT
ijtc-975	42	12	as	as	ADP
ijtc-975	42	13	growing	grow	VERB
ijtc-975	42	14	the	the	DET
ijtc-975	42	15	percentage	percentage	NOUN
ijtc-975	42	16	of	of	ADP
ijtc-975	42	17	skilled	skilled	ADJ
ijtc-975	42	18	administrators	administrator	NOUN
ijtc-975	42	19	is	be	AUX
ijtc-975	42	20	visible	visible	ADJ
ijtc-975	42	21	as	as	ADP
ijtc-975	42	22	an	an	DET
ijtc-975	42	23	important	important	ADJ
ijtc-975	42	24	corporate	corporate	ADJ
ijtc-975	42	25	governance	governance	NOUN
ijtc-975	42	26	tool	tool	NOUN
ijtc-975	42	27	that	that	PRON
ijtc-975	42	28	can	can	AUX
ijtc-975	42	29	lessen	lessen	VERB
ijtc-975	42	30	the	the	DET
ijtc-975	42	31	need	need	NOUN
ijtc-975	42	32	for	for	ADP
ijtc-975	42	33	better	well	ADJ
ijtc-975	42	34	dividends	dividend	NOUN
ijtc-975	42	35	.	.	PUNCT
ijtc-975	43	1	to	to	PART
ijtc-975	43	2	limit	limit	VERB
ijtc-975	43	3	the	the	DET
ijtc-975	43	4	affiliation	affiliation	NOUN
ijtc-975	43	5	between	between	ADP
ijtc-975	43	6	possession	possession	NOUN
ijtc-975	43	7	concentration	concentration	NOUN
ijtc-975	43	8	,	,	PUNCT
ijtc-975	43	9	audit	audit	NOUN
ijtc-975	43	10	committee	committee	NOUN
ijtc-975	43	11	enjoy	enjoy	VERB
ijtc-975	43	12	and	and	CCONJ
ijtc-975	43	13	profits	profit	NOUN
ijtc-975	43	14	control	control	NOUN
ijtc-975	43	15	,	,	PUNCT
ijtc-975	43	16	this	this	PRON
ijtc-975	43	17	examine	examine	VERB
ijtc-975	43	18	targets	target	NOUN
ijtc-975	43	19	to	to	PART
ijtc-975	43	20	decide	decide	VERB
ijtc-975	43	21	the	the	DET
ijtc-975	43	22	impact	impact	NOUN
ijtc-975	43	23	of	of	ADP
ijtc-975	43	24	those	those	DET
ijtc-975	43	25	factors	factor	NOUN
ijtc-975	43	26	on	on	ADP
ijtc-975	43	27	dividend	dividend	NOUN
ijtc-975	43	28	policy	policy	NOUN
ijtc-975	43	29	.	.	PUNCT
ijtc-975	44	1	this	this	DET
ijtc-975	44	2	study	study	NOUN
ijtc-975	44	3	examines	examine	VERB
ijtc-975	44	4	a	a	DET
ijtc-975	44	5	sample	sample	NOUN
ijtc-975	44	6	of	of	ADP
ijtc-975	44	7	producing	produce	VERB
ijtc-975	44	8	groups	group	NOUN
ijtc-975	44	9	listed	list	VERB
ijtc-975	44	10	at	at	ADP
ijtc-975	44	11	the	the	DET
ijtc-975	44	12	indonesia	indonesia	PROPN
ijtc-975	44	13	stock	stock	PROPN
ijtc-975	44	14	trade	trade	NOUN
ijtc-975	44	15	from	from	ADP
ijtc-975	44	16	2018	2018	NUM
ijtc-975	44	17	to	to	ADP
ijtc-975	44	18	2022	2022	NUM
ijtc-975	44	19	.	.	PUNCT
ijtc-975	45	1	agency	agency	NOUN
ijtc-975	45	2	theory	theory	NOUN
ijtc-975	45	3	agency	agency	NOUN
ijtc-975	45	4	theory	theory	NOUN
ijtc-975	45	5	emphasizes	emphasize	VERB
ijtc-975	45	6	the	the	DET
ijtc-975	45	7	interaction	interaction	NOUN
ijtc-975	45	8	between	between	ADP
ijtc-975	45	9	investors	investor	NOUN
ijtc-975	45	10	and	and	CCONJ
ijtc-975	45	11	management	management	NOUN
ijtc-975	45	12	since	since	SCONJ
ijtc-975	45	13	,	,	PUNCT
ijtc-975	45	14	unlike	unlike	ADP
ijtc-975	45	15	shareholders	shareholder	NOUN
ijtc-975	45	16	,	,	PUNCT
ijtc-975	45	17	the	the	DET
ijtc-975	45	18	former	former	NOUN
ijtc-975	45	19	has	have	VERB
ijtc-975	45	20	complete	complete	ADJ
ijtc-975	45	21	knowledge	knowledge	NOUN
ijtc-975	45	22	of	of	ADP
ijtc-975	45	23	the	the	DET
ijtc-975	45	24	company	company	NOUN
ijtc-975	45	25	and	and	CCONJ
ijtc-975	45	26	wins	win	VERB
ijtc-975	45	27	investors	investor	NOUN
ijtc-975	45	28	'	'	PART
ijtc-975	45	29	trust	trust	NOUN
ijtc-975	45	30	in	in	ADP
ijtc-975	45	31	its	its	PRON
ijtc-975	45	32	direction	direction	NOUN
ijtc-975	45	33	.	.	PUNCT
ijtc-975	46	1	this	this	DET
ijtc-975	46	2	discrepancy	discrepancy	NOUN
ijtc-975	46	3	in	in	ADP
ijtc-975	46	4	information	information	NOUN
ijtc-975	46	5	could	could	AUX
ijtc-975	46	6	lead	lead	VERB
ijtc-975	46	7	to	to	ADP
ijtc-975	46	8	arguments	argument	NOUN
ijtc-975	46	9	between	between	ADP
ijtc-975	46	10	the	the	DET
ijtc-975	46	11	parties	party	NOUN
ijtc-975	46	12	(	(	PUNCT
ijtc-975	46	13	nainggolan	nainggolan	PROPN
ijtc-975	46	14	&	&	CCONJ
ijtc-975	46	15	karunia	karunia	PROPN
ijtc-975	46	16	,	,	PUNCT
ijtc-975	46	17	2022	2022	NUM
ijtc-975	46	18	)	)	PUNCT
ijtc-975	46	19	.	.	PUNCT
ijtc-975	47	1	moreover	moreover	ADV
ijtc-975	47	2	,	,	PUNCT
ijtc-975	47	3	(	(	PUNCT
ijtc-975	47	4	prabulana	prabulana	NOUN
ijtc-975	47	5	et	et	PROPN
ijtc-975	47	6	al	al	PROPN
ijtc-975	47	7	.	.	PROPN
ijtc-975	47	8	,	,	PUNCT
ijtc-975	47	9	2021	2021	NUM
ijtc-975	47	10	)	)	PUNCT
ijtc-975	47	11	state	state	NOUN
ijtc-975	47	12	that	that	SCONJ
ijtc-975	47	13	corporate	corporate	ADJ
ijtc-975	47	14	management	management	NOUN
ijtc-975	47	15	usually	usually	ADV
ijtc-975	47	16	aims	aim	VERB
ijtc-975	47	17	to	to	PART
ijtc-975	47	18	maximize	maximize	VERB
ijtc-975	47	19	profit	profit	NOUN
ijtc-975	47	20	at	at	ADP
ijtc-975	47	21	the	the	DET
ijtc-975	47	22	expense	expense	NOUN
ijtc-975	47	23	of	of	ADP
ijtc-975	47	24	other	other	ADJ
ijtc-975	47	25	parties	party	NOUN
ijtc-975	47	26	,	,	PUNCT
ijtc-975	47	27	particularly	particularly	ADV
ijtc-975	47	28	shareholders	shareholder	NOUN
ijtc-975	47	29	.	.	PUNCT
ijtc-975	48	1	in	in	ADP
ijtc-975	48	2	this	this	DET
ijtc-975	48	3	way	way	NOUN
ijtc-975	48	4	,	,	PUNCT
ijtc-975	48	5	agency	agency	NOUN
ijtc-975	48	6	theory	theory	NOUN
ijtc-975	48	7	pushes	push	VERB
ijtc-975	48	8	managers	manager	NOUN
ijtc-975	48	9	to	to	PART
ijtc-975	48	10	employ	employ	VERB
ijtc-975	48	11	tactics	tactic	NOUN
ijtc-975	48	12	for	for	ADP
ijtc-975	48	13	managing	manage	VERB
ijtc-975	48	14	earnings	earning	NOUN
ijtc-975	48	15	to	to	PART
ijtc-975	48	16	prioritize	prioritize	VERB
ijtc-975	48	17	interests	interest	NOUN
ijtc-975	48	18	in	in	ADP
ijtc-975	48	19	increasing	increase	VERB
ijtc-975	48	20	firm	firm	ADJ
ijtc-975	48	21	profits	profit	NOUN
ijtc-975	48	22	by	by	ADP
ijtc-975	48	23	legally	legally	ADV
ijtc-975	48	24	using	use	VERB
ijtc-975	48	25	limited	limited	ADJ
ijtc-975	48	26	dividends	dividend	NOUN
ijtc-975	48	27	.	.	PUNCT
ijtc-975	49	1	this	this	PRON
ijtc-975	49	2	supports	support	VERB
ijtc-975	49	3	the	the	DET
ijtc-975	49	4	assertion	assertion	NOUN
ijtc-975	49	5	(	(	PUNCT
ijtc-975	49	6	tjiang	tjiang	X
ijtc-975	49	7	et	et	PROPN
ijtc-975	49	8	al	al	PROPN
ijtc-975	49	9	.	.	PROPN
ijtc-975	49	10	,	,	PUNCT
ijtc-975	49	11	2018	2018	NUM
ijtc-975	49	12	)	)	PUNCT
ijtc-975	49	13	that	that	PRON
ijtc-975	49	14	managers	manager	NOUN
ijtc-975	49	15	provide	provide	VERB
ijtc-975	49	16	false	false	ADJ
ijtc-975	49	17	information	information	NOUN
ijtc-975	49	18	and	and	CCONJ
ijtc-975	49	19	statistics	statistic	NOUN
ijtc-975	49	20	due	due	ADP
ijtc-975	49	21	to	to	ADP
ijtc-975	49	22	competing	compete	VERB
ijtc-975	49	23	interests	interest	NOUN
ijtc-975	49	24	and	and	CCONJ
ijtc-975	49	25	incomplete	incomplete	ADJ
ijtc-975	49	26	knowledge	knowledge	NOUN
ijtc-975	49	27	,	,	PUNCT
ijtc-975	49	28	which	which	PRON
ijtc-975	49	29	reduces	reduce	VERB
ijtc-975	49	30	investor	investor	NOUN
ijtc-975	49	31	interest	interest	NOUN
ijtc-975	49	32	in	in	ADP
ijtc-975	49	33	making	make	VERB
ijtc-975	49	34	investments	investment	NOUN
ijtc-975	49	35	.	.	PUNCT
ijtc-975	50	1	signaling	signal	VERB
ijtc-975	50	2	theory	theory	NOUN
ijtc-975	50	3	according	accord	VERB
ijtc-975	50	4	to	to	ADP
ijtc-975	50	5	(	(	PUNCT
ijtc-975	50	6	suranta	suranta	VERB
ijtc-975	50	7	et	et	PROPN
ijtc-975	50	8	al	al	PROPN
ijtc-975	50	9	.	.	PROPN
ijtc-975	50	10	,	,	PUNCT
ijtc-975	50	11	2023	2023	NUM
ijtc-975	50	12	)	)	PUNCT
ijtc-975	50	13	,	,	PUNCT
ijtc-975	50	14	signaling	signal	VERB
ijtc-975	50	15	theory	theory	NOUN
ijtc-975	50	16	explains	explain	VERB
ijtc-975	50	17	how	how	SCONJ
ijtc-975	50	18	companies	company	NOUN
ijtc-975	50	19	try	try	VERB
ijtc-975	50	20	to	to	PART
ijtc-975	50	21	provide	provide	VERB
ijtc-975	50	22	investors	investor	NOUN
ijtc-975	50	23	with	with	ADP
ijtc-975	50	24	signals	signal	NOUN
ijtc-975	50	25	about	about	ADP
ijtc-975	50	26	how	how	SCONJ
ijtc-975	50	27	management	management	NOUN
ijtc-975	50	28	views	view	VERB
ijtc-975	50	29	the	the	DET
ijtc-975	50	30	company	company	NOUN
ijtc-975	50	31	's	's	PART
ijtc-975	50	32	future	future	NOUN
ijtc-975	50	33	.	.	PUNCT
ijtc-975	51	1	dividend	dividend	NOUN
ijtc-975	51	2	payments	payment	NOUN
ijtc-975	51	3	are	be	AUX
ijtc-975	51	4	a	a	DET
ijtc-975	51	5	positive	positive	ADJ
ijtc-975	51	6	sign	sign	NOUN
ijtc-975	51	7	from	from	ADP
ijtc-975	51	8	the	the	DET
ijtc-975	51	9	company	company	NOUN
ijtc-975	51	10	that	that	SCONJ
ijtc-975	51	11	things	thing	NOUN
ijtc-975	51	12	are	be	AUX
ijtc-975	51	13	going	go	VERB
ijtc-975	51	14	well	well	ADV
ijtc-975	51	15	(	(	PUNCT
ijtc-975	51	16	bhattacharya	bhattacharya	ADJ
ijtc-975	51	17	,	,	PUNCT
ijtc-975	51	18	1979a	1979a	NUM
ijtc-975	51	19	)	)	PUNCT
ijtc-975	51	20	.	.	PUNCT
ijtc-975	52	1	businesses	business	NOUN
ijtc-975	52	2	declare	declare	VERB
ijtc-975	52	3	their	their	PRON
ijtc-975	52	4	dividend	dividend	NOUN
ijtc-975	52	5	payments	payment	NOUN
ijtc-975	52	6	to	to	PART
ijtc-975	52	7	demonstrate	demonstrate	VERB
ijtc-975	52	8	to	to	ADP
ijtc-975	52	9	prospective	prospective	VERB
ijtc-975	52	10	investors	investor	NOUN
ijtc-975	52	11	that	that	SCONJ
ijtc-975	52	12	they	they	PRON
ijtc-975	52	13	are	be	AUX
ijtc-975	52	14	a	a	DET
ijtc-975	52	15	reputable	reputable	ADJ
ijtc-975	52	16	company	company	NOUN
ijtc-975	52	17	.	.	PUNCT
ijtc-975	53	1	according	accord	VERB
ijtc-975	53	2	to	to	ADP
ijtc-975	53	3	(	(	PUNCT
ijtc-975	53	4	srikanth	srikanth	PROPN
ijtc-975	53	5	&	&	CCONJ
ijtc-975	53	6	durga	durga	PROPN
ijtc-975	53	7	prasad	prasad	PROPN
ijtc-975	53	8	,	,	PUNCT
ijtc-975	53	9	2015	2015	NUM
ijtc-975	53	10	)	)	PUNCT
ijtc-975	53	11	,	,	PUNCT
ijtc-975	53	12	while	while	SCONJ
ijtc-975	53	13	dividend	dividend	NOUN
ijtc-975	53	14	payments	payment	NOUN
ijtc-975	53	15	usually	usually	ADV
ijtc-975	53	16	show	show	VERB
ijtc-975	53	17	good	good	ADJ
ijtc-975	53	18	profit	profit	NOUN
ijtc-975	53	19	reporting	reporting	NOUN
ijtc-975	53	20	,	,	PUNCT
ijtc-975	53	21	they	they	PRON
ijtc-975	53	22	typically	typically	ADV
ijtc-975	53	23	result	result	VERB
ijtc-975	53	24	in	in	ADP
ijtc-975	53	25	the	the	DET
ijtc-975	53	26	realization	realization	NOUN
ijtc-975	53	27	of	of	ADP
ijtc-975	53	28	cash	cash	NOUN
ijtc-975	53	29	flow	flow	NOUN
ijtc-975	53	30	accruals	accrual	NOUN
ijtc-975	53	31	to	to	PART
ijtc-975	53	32	sustain	sustain	VERB
ijtc-975	53	33	cash	cash	NOUN
ijtc-975	53	34	dividends	dividend	NOUN
ijtc-975	53	35	.	.	PUNCT
ijtc-975	54	1	to	to	PART
ijtc-975	54	2	study	study	VERB
ijtc-975	54	3	earnings	earning	NOUN
ijtc-975	54	4	management	management	NOUN
ijtc-975	54	5	,	,	PUNCT
ijtc-975	54	6	this	this	DET
ijtc-975	54	7	study	study	NOUN
ijtc-975	54	8	uses	use	VERB
ijtc-975	54	9	the	the	DET
ijtc-975	54	10	concept	concept	NOUN
ijtc-975	54	11	of	of	ADP
ijtc-975	54	12	discretionary	discretionary	ADJ
ijtc-975	54	13	accruals	accrual	NOUN
ijtc-975	54	14	.	.	PUNCT
ijtc-975	55	1	as	as	SCONJ
ijtc-975	55	2	illustrated	illustrate	VERB
ijtc-975	55	3	by	by	ADP
ijtc-975	55	4	signaling	signal	VERB
ijtc-975	55	5	theory	theory	NOUN
ijtc-975	55	6	,	,	PUNCT
ijtc-975	55	7	this	this	DET
ijtc-975	55	8	concept	concept	NOUN
ijtc-975	55	9	is	be	AUX
ijtc-975	55	10	used	use	VERB
ijtc-975	55	11	by	by	ADP
ijtc-975	55	12	managers	manager	NOUN
ijtc-975	55	13	to	to	PART
ijtc-975	55	14	control	control	VERB
ijtc-975	55	15	profits	profit	NOUN
ijtc-975	55	16	,	,	PUNCT
ijtc-975	55	17	allowing	allow	VERB
ijtc-975	55	18	them	they	PRON
ijtc-975	55	19	to	to	PART
ijtc-975	55	20	influence	influence	VERB
ijtc-975	55	21	cumulative	cumulative	ADJ
ijtc-975	55	22	revenues	revenue	NOUN
ijtc-975	55	23	and	and	CCONJ
ijtc-975	55	24	use	use	VERB
ijtc-975	55	25	them	they	PRON
ijtc-975	55	26	to	to	PART
ijtc-975	55	27	achieve	achieve	VERB
ijtc-975	55	28	target	target	NOUN
ijtc-975	55	29	revenues	revenue	NOUN
ijtc-975	55	30	.	.	PUNCT
ijtc-975	56	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-975	56	2	the	the	DET
ijtc-975	56	3	effect	effect	NOUN
ijtc-975	56	4	of	of	ADP
ijtc-975	56	5	earnings	earning	NOUN
ijtc-975	56	6	management	management	NOUN
ijtc-975	56	7	on	on	ADP
ijtc-975	56	8	dividend	dividend	NOUN
ijtc-975	56	9	policy	policy	NOUN
ijtc-975	56	10	:	:	PUNCT
ijtc-975	56	11	concentrated	concentrate	VERB
ijtc-975	56	12	ownership	ownership	NOUN
ijtc-975	56	13	and	and	CCONJ
ijtc-975	56	14	audit	audit	NOUN
ijtc-975	56	15	committee	committee	NOUN
ijtc-975	56	16	expertise	expertise	NOUN
ijtc-975	56	17	as	as	ADP
ijtc-975	56	18	moderating	moderate	VERB
ijtc-975	56	19	variables	variable	NOUN
ijtc-975	56	20	anggraini	anggraini	NOUN
ijtc-975	56	21	,	,	PUNCT
ijtc-975	56	22	suranta	suranta	NOUN
ijtc-975	56	23	,	,	PUNCT
ijtc-975	56	24	and	and	CCONJ
ijtc-975	56	25	midiastuty	midiastuty	PROPN
ijtc-975	56	26	31	31	NUM
ijtc-975	56	27	|	|	NOUN
ijtc-975	56	28	ilomata	ilomata	PROPN
ijtc-975	56	29	international	international	ADJ
ijtc-975	56	30	journal	journal	NOUN
ijtc-975	56	31	of	of	ADP
ijtc-975	56	32	tax	tax	PROPN
ijtc-975	56	33	&	&	CCONJ
ijtc-975	56	34	accounting	account	VERB
ijtc-975	56	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-975	56	36	dividend	dividend	NOUN
ijtc-975	56	37	policy	policy	NOUN
ijtc-975	56	38	in	in	ADP
ijtc-975	56	39	line	line	NOUN
ijtc-975	56	40	with	with	ADP
ijtc-975	56	41	(	(	PUNCT
ijtc-975	56	42	sutrisno	sutrisno	ADJ
ijtc-975	56	43	,	,	PUNCT
ijtc-975	56	44	2003	2003	NUM
ijtc-975	56	45	)	)	PUNCT
ijtc-975	56	46	(	(	PUNCT
ijtc-975	56	47	hutami	hutami	NOUN
ijtc-975	56	48	,	,	PUNCT
ijtc-975	56	49	2012	2012	NUM
ijtc-975	56	50	)	)	PUNCT
ijtc-975	56	51	,	,	PUNCT
ijtc-975	56	52	dividend	dividend	NOUN
ijtc-975	56	53	policy	policy	NOUN
ijtc-975	56	54	is	be	AUX
ijtc-975	56	55	a	a	DET
ijtc-975	56	56	coverage	coverage	NOUN
ijtc-975	56	57	associated	associate	VERB
ijtc-975	56	58	with	with	ADP
ijtc-975	56	59	dividend	dividend	NOUN
ijtc-975	56	60	payments	payment	NOUN
ijtc-975	56	61	by	by	ADP
ijtc-975	56	62	using	use	VERB
ijtc-975	56	63	the	the	DET
ijtc-975	56	64	corporation	corporation	NOUN
ijtc-975	56	65	,	,	PUNCT
ijtc-975	56	66	within	within	ADP
ijtc-975	56	67	the	the	DET
ijtc-975	56	68	shape	shape	NOUN
ijtc-975	56	69	of	of	ADP
ijtc-975	56	70	determining	determine	VERB
ijtc-975	56	71	the	the	DET
ijtc-975	56	72	amount	amount	NOUN
ijtc-975	56	73	of	of	ADP
ijtc-975	56	74	dividends	dividend	NOUN
ijtc-975	56	75	to	to	PART
ijtc-975	56	76	be	be	AUX
ijtc-975	56	77	disbursed	disburse	VERB
ijtc-975	56	78	and	and	CCONJ
ijtc-975	56	79	the	the	DET
ijtc-975	56	80	amount	amount	NOUN
ijtc-975	56	81	of	of	ADP
ijtc-975	56	82	retained	retain	VERB
ijtc-975	56	83	earnings	earning	NOUN
ijtc-975	56	84	for	for	ADP
ijtc-975	56	85	the	the	DET
ijtc-975	56	86	continuity	continuity	NOUN
ijtc-975	56	87	of	of	ADP
ijtc-975	56	88	corporation	corporation	NOUN
ijtc-975	56	89	sports	sport	NOUN
ijtc-975	56	90	.	.	PUNCT
ijtc-975	57	1	whilst	whilst	SCONJ
ijtc-975	57	2	related	related	ADJ
ijtc-975	57	3	to	to	ADP
ijtc-975	57	4	business	business	NOUN
ijtc-975	57	5	enterprise	enterprise	NOUN
ijtc-975	57	6	concept	concept	NOUN
ijtc-975	57	7	,	,	PUNCT
ijtc-975	57	8	dividends	dividend	NOUN
ijtc-975	57	9	are	be	AUX
ijtc-975	57	10	one	one	NUM
ijtc-975	57	11	of	of	ADP
ijtc-975	57	12	the	the	DET
ijtc-975	57	13	organization	organization	NOUN
ijtc-975	57	14	charges	charge	NOUN
ijtc-975	57	15	provided	provide	VERB
ijtc-975	57	16	by	by	ADP
ijtc-975	57	17	using	use	VERB
ijtc-975	57	18	control	control	NOUN
ijtc-975	57	19	to	to	ADP
ijtc-975	57	20	traders	trader	NOUN
ijtc-975	57	21	.	.	PUNCT
ijtc-975	58	1	(	(	PUNCT
ijtc-975	58	2	jensen	jensen	PROPN
ijtc-975	58	3	&	&	CCONJ
ijtc-975	58	4	meckling	meckling	PROPN
ijtc-975	58	5	,	,	PUNCT
ijtc-975	58	6	1976	1976	NUM
ijtc-975	58	7	)	)	PUNCT
ijtc-975	58	8	delivered	deliver	VERB
ijtc-975	58	9	the	the	DET
ijtc-975	58	10	organisation	organisation	NOUN
ijtc-975	58	11	principle	principle	NOUN
ijtc-975	58	12	where	where	SCONJ
ijtc-975	58	13	corporations	corporation	NOUN
ijtc-975	58	14	pay	pay	VERB
ijtc-975	58	15	dividends	dividend	NOUN
ijtc-975	58	16	to	to	PART
ijtc-975	58	17	reduce	reduce	VERB
ijtc-975	58	18	business	business	NOUN
ijtc-975	58	19	enterprise	enterprise	NOUN
ijtc-975	58	20	expenses	expense	NOUN
ijtc-975	58	21	and	and	CCONJ
ijtc-975	58	22	transaction	transaction	NOUN
ijtc-975	58	23	prices	price	NOUN
ijtc-975	58	24	associated	associate	VERB
ijtc-975	58	25	with	with	ADP
ijtc-975	58	26	newly	newly	ADV
ijtc-975	58	27	issued	issue	VERB
ijtc-975	58	28	equity	equity	NOUN
ijtc-975	58	29	.	.	PUNCT
ijtc-975	59	1	their	their	PRON
ijtc-975	59	2	observe	observe	NOUN
ijtc-975	59	3	concluded	conclude	VERB
ijtc-975	59	4	that	that	SCONJ
ijtc-975	59	5	higher	high	ADJ
ijtc-975	59	6	dividend	dividend	NOUN
ijtc-975	59	7	payout	payout	NOUN
ijtc-975	59	8	better	well	ADJ
ijtc-975	59	9	dividend	dividend	NOUN
ijtc-975	59	10	payout	payout	NOUN
ijtc-975	59	11	reduces	reduce	VERB
ijtc-975	59	12	company	company	NOUN
ijtc-975	59	13	conflicts	conflict	NOUN
ijtc-975	59	14	between	between	ADP
ijtc-975	59	15	managers	manager	NOUN
ijtc-975	59	16	and	and	CCONJ
ijtc-975	59	17	shareholders	shareholder	NOUN
ijtc-975	59	18	.	.	PUNCT
ijtc-975	60	1	within	within	ADP
ijtc-975	60	2	the	the	DET
ijtc-975	60	3	catering	catering	NOUN
ijtc-975	60	4	theory	theory	NOUN
ijtc-975	60	5	,	,	PUNCT
ijtc-975	60	6	dividend	dividend	NOUN
ijtc-975	60	7	payout	payout	NOUN
ijtc-975	60	8	is	be	AUX
ijtc-975	60	9	motivated	motivate	VERB
ijtc-975	60	10	by	by	ADP
ijtc-975	60	11	traders	trader	NOUN
ijtc-975	60	12	'	'	PART
ijtc-975	60	13	demand	demand	NOUN
ijtc-975	60	14	for	for	ADP
ijtc-975	60	15	the	the	DET
ijtc-975	60	16	dividend	dividend	NOUN
ijtc-975	60	17	.	.	PUNCT
ijtc-975	61	1	managers	manager	NOUN
ijtc-975	61	2	will	will	AUX
ijtc-975	61	3	cater	cater	VERB
ijtc-975	61	4	to	to	ADP
ijtc-975	61	5	buyers	buyer	NOUN
ijtc-975	61	6	'	'	PART
ijtc-975	61	7	demand	demand	NOUN
ijtc-975	61	8	to	to	PART
ijtc-975	61	9	pay	pay	VERB
ijtc-975	61	10	dividends	dividend	NOUN
ijtc-975	61	11	,	,	PUNCT
ijtc-975	61	12	inside	inside	ADP
ijtc-975	61	13	the	the	DET
ijtc-975	61	14	desire	desire	NOUN
ijtc-975	61	15	that	that	SCONJ
ijtc-975	61	16	inside	inside	ADP
ijtc-975	61	17	the	the	DET
ijtc-975	61	18	coming	come	VERB
ijtc-975	61	19	duration	duration	NOUN
ijtc-975	61	20	the	the	DET
ijtc-975	61	21	corporation	corporation	NOUN
ijtc-975	61	22	's	's	PART
ijtc-975	61	23	percentage	percentage	NOUN
ijtc-975	61	24	fee	fee	NOUN
ijtc-975	61	25	will	will	AUX
ijtc-975	61	26	rise	rise	VERB
ijtc-975	61	27	.	.	PUNCT
ijtc-975	62	1	consequently	consequently	ADV
ijtc-975	62	2	,	,	PUNCT
ijtc-975	62	3	to	to	PART
ijtc-975	62	4	peer	peer	VERB
ijtc-975	62	5	whether	whether	SCONJ
ijtc-975	62	6	or	or	CCONJ
ijtc-975	62	7	not	not	PART
ijtc-975	62	8	or	or	CCONJ
ijtc-975	62	9	now	now	ADV
ijtc-975	62	10	not	not	PART
ijtc-975	62	11	there	there	PRON
ijtc-975	62	12	is	be	VERB
ijtc-975	62	13	a	a	DET
ijtc-975	62	14	power	power	NOUN
ijtc-975	62	15	of	of	ADP
ijtc-975	62	16	dividend	dividend	NOUN
ijtc-975	62	17	catering	cater	VERB
ijtc-975	62	18	at	at	ADP
ijtc-975	62	19	the	the	DET
ijtc-975	62	20	tendency	tendency	NOUN
ijtc-975	62	21	to	to	PART
ijtc-975	62	22	pay	pay	VERB
ijtc-975	62	23	dividends	dividend	NOUN
ijtc-975	62	24	,	,	PUNCT
ijtc-975	62	25	dividend	dividend	VERB
ijtc-975	62	26	top	top	ADJ
ijtc-975	62	27	class	class	NOUN
ijtc-975	62	28	is	be	AUX
ijtc-975	62	29	used	use	VERB
ijtc-975	62	30	as	as	ADP
ijtc-975	62	31	a	a	DET
ijtc-975	62	32	proxy	proxy	NOUN
ijtc-975	62	33	that	that	PRON
ijtc-975	62	34	can	can	AUX
ijtc-975	62	35	give	give	VERB
ijtc-975	62	36	an	an	DET
ijtc-975	62	37	explanation	explanation	NOUN
ijtc-975	62	38	for	for	ADP
ijtc-975	62	39	this	this	PRON
ijtc-975	62	40	have	have	VERB
ijtc-975	62	41	an	an	DET
ijtc-975	62	42	impact	impact	NOUN
ijtc-975	62	43	on	on	ADP
ijtc-975	62	44	(	(	PUNCT
ijtc-975	62	45	suranta	suranta	NOUN
ijtc-975	62	46	,	,	PUNCT
ijtc-975	62	47	eddy	eddy	PROPN
ijtc-975	62	48	,	,	PUNCT
ijtc-975	62	49	2010	2010	NUM
ijtc-975	62	50	)	)	PUNCT
ijtc-975	62	51	.	.	PUNCT
ijtc-975	63	1	the	the	DET
ijtc-975	63	2	rent	rent	NOUN
ijtc-975	63	3	extraction	extraction	NOUN
ijtc-975	63	4	hypothesis	hypothesis	NOUN
ijtc-975	63	5	would	would	AUX
ijtc-975	63	6	be	be	AUX
ijtc-975	63	7	supported	support	VERB
ijtc-975	63	8	if	if	SCONJ
ijtc-975	63	9	the	the	DET
ijtc-975	63	10	market	market	NOUN
ijtc-975	63	11	perceived	perceive	VERB
ijtc-975	63	12	a	a	DET
ijtc-975	63	13	dividend	dividend	NOUN
ijtc-975	63	14	increase	increase	NOUN
ijtc-975	63	15	from	from	ADP
ijtc-975	63	16	a	a	DET
ijtc-975	63	17	controlling	control	VERB
ijtc-975	63	18	-	-	PUNCT
ijtc-975	63	19	owner	owner	NOUN
ijtc-975	63	20	corporation	corporation	NOUN
ijtc-975	63	21	as	as	ADP
ijtc-975	63	22	a	a	DET
ijtc-975	63	23	sign	sign	NOUN
ijtc-975	63	24	that	that	SCONJ
ijtc-975	63	25	the	the	DET
ijtc-975	63	26	controlling	control	VERB
ijtc-975	63	27	shareholders	shareholder	NOUN
ijtc-975	63	28	were	be	AUX
ijtc-975	63	29	unwilling	unwilling	ADJ
ijtc-975	63	30	to	to	PART
ijtc-975	63	31	exploit	exploit	VERB
ijtc-975	63	32	minority	minority	NOUN
ijtc-975	63	33	shareholders	shareholder	NOUN
ijtc-975	63	34	.	.	PUNCT
ijtc-975	64	1	the	the	DET
ijtc-975	64	2	rent	rent	NOUN
ijtc-975	64	3	extraction	extraction	NOUN
ijtc-975	64	4	theory	theory	NOUN
ijtc-975	64	5	states	state	VERB
ijtc-975	64	6	that	that	SCONJ
ijtc-975	64	7	market	market	NOUN
ijtc-975	64	8	reactions	reaction	NOUN
ijtc-975	64	9	to	to	PART
ijtc-975	64	10	dividend	dividend	VERB
ijtc-975	64	11	reductions	reduction	NOUN
ijtc-975	64	12	will	will	AUX
ijtc-975	64	13	be	be	AUX
ijtc-975	64	14	adverse	adverse	ADJ
ijtc-975	64	15	,	,	PUNCT
ijtc-975	64	16	while	while	SCONJ
ijtc-975	64	17	news	news	NOUN
ijtc-975	64	18	of	of	ADP
ijtc-975	64	19	dividend	dividend	NOUN
ijtc-975	64	20	increases	increase	NOUN
ijtc-975	64	21	will	will	AUX
ijtc-975	64	22	result	result	VERB
ijtc-975	64	23	in	in	ADP
ijtc-975	64	24	favorable	favorable	ADJ
ijtc-975	64	25	responses	response	NOUN
ijtc-975	64	26	.	.	PUNCT
ijtc-975	65	1	however	however	ADV
ijtc-975	65	2	,	,	PUNCT
ijtc-975	65	3	the	the	DET
ijtc-975	65	4	rent	rent	NOUN
ijtc-975	65	5	extraction	extraction	NOUN
ijtc-975	65	6	hypothesis	hypothesis	NOUN
ijtc-975	65	7	interprets	interpret	VERB
ijtc-975	65	8	a	a	DET
ijtc-975	65	9	growth	growth	NOUN
ijtc-975	65	10	or	or	CCONJ
ijtc-975	65	11	decline	decline	VERB
ijtc-975	65	12	in	in	ADP
ijtc-975	65	13	dividends	dividend	NOUN
ijtc-975	65	14	in	in	ADP
ijtc-975	65	15	companies	company	NOUN
ijtc-975	65	16	with	with	ADP
ijtc-975	65	17	concentrated	concentrated	ADJ
ijtc-975	65	18	ownership	ownership	NOUN
ijtc-975	65	19	or	or	CCONJ
ijtc-975	65	20	under	under	ADP
ijtc-975	65	21	the	the	DET
ijtc-975	65	22	management	management	NOUN
ijtc-975	65	23	of	of	ADP
ijtc-975	65	24	a	a	DET
ijtc-975	65	25	single	single	ADJ
ijtc-975	65	26	shareholder	shareholder	NOUN
ijtc-975	65	27	.	.	PUNCT
ijtc-975	66	1	(	(	PUNCT
ijtc-975	66	2	midiastuty	midiastuty	PROPN
ijtc-975	66	3	et	et	PROPN
ijtc-975	66	4	al	al	PROPN
ijtc-975	66	5	.	.	PROPN
ijtc-975	66	6	,	,	PUNCT
ijtc-975	66	7	n.d	n.d	PROPN
ijtc-975	66	8	.	.	PROPN
ijtc-975	66	9	)	)	PUNCT
ijtc-975	66	10	earnings	earning	NOUN
ijtc-975	66	11	management	management	NOUN
ijtc-975	66	12	the	the	DET
ijtc-975	66	13	motives	motive	NOUN
ijtc-975	66	14	riding	ride	VERB
ijtc-975	66	15	profits	profit	NOUN
ijtc-975	66	16	management	management	NOUN
ijtc-975	66	17	can	can	AUX
ijtc-975	66	18	be	be	AUX
ijtc-975	66	19	rooted	root	VERB
ijtc-975	66	20	within	within	ADP
ijtc-975	66	21	the	the	DET
ijtc-975	66	22	flexibility	flexibility	NOUN
ijtc-975	66	23	supplied	supply	VERB
ijtc-975	66	24	through	through	ADP
ijtc-975	66	25	accounting	accounting	NOUN
ijtc-975	66	26	standards	standard	NOUN
ijtc-975	66	27	.	.	PUNCT
ijtc-975	67	1	(	(	PUNCT
ijtc-975	67	2	abuaddous	abuaddous	PROPN
ijtc-975	67	3	et	et	PROPN
ijtc-975	67	4	al	al	PROPN
ijtc-975	67	5	.	.	PROPN
ijtc-975	67	6	,	,	PUNCT
ijtc-975	67	7	2014	2014	NUM
ijtc-975	67	8	)	)	PUNCT
ijtc-975	67	9	.	.	PUNCT
ijtc-975	68	1	contextually	contextually	ADV
ijtc-975	68	2	,	,	PUNCT
ijtc-975	68	3	this	this	DET
ijtc-975	68	4	pliability	pliability	NOUN
ijtc-975	68	5	can	can	AUX
ijtc-975	68	6	permit	permit	VERB
ijtc-975	68	7	managers	manager	NOUN
ijtc-975	68	8	to	to	PART
ijtc-975	68	9	govern	govern	VERB
ijtc-975	68	10	pronounced	pronounced	ADJ
ijtc-975	68	11	effects	effect	NOUN
ijtc-975	68	12	(	(	PUNCT
ijtc-975	68	13	riahi‐belkaoui	riahi‐belkaoui	NOUN
ijtc-975	68	14	,	,	PUNCT
ijtc-975	68	15	2004	2004	NUM
ijtc-975	68	16	)	)	PUNCT
ijtc-975	68	17	;	;	PUNCT
ijtc-975	68	18	(	(	PUNCT
ijtc-975	68	19	nigrini	nigrini	ADJ
ijtc-975	68	20	,	,	PUNCT
ijtc-975	68	21	2005	2005	NUM
ijtc-975	68	22	)	)	PUNCT
ijtc-975	68	23	.	.	PUNCT
ijtc-975	69	1	in	in	ADP
ijtc-975	69	2	reality	reality	NOUN
ijtc-975	69	3	,	,	PUNCT
ijtc-975	69	4	managers	manager	NOUN
ijtc-975	69	5	can	can	AUX
ijtc-975	69	6	exercise	exercise	VERB
ijtc-975	69	7	earnings	earning	NOUN
ijtc-975	69	8	control	control	NOUN
ijtc-975	69	9	by	by	ADP
ijtc-975	69	10	means	mean	NOUN
ijtc-975	69	11	of	of	ADP
ijtc-975	69	12	offering	offer	VERB
ijtc-975	69	13	a	a	DET
ijtc-975	69	14	extra	extra	ADJ
ijtc-975	69	15	favorable	favorable	ADJ
ijtc-975	69	16	economic	economic	ADJ
ijtc-975	69	17	repute	repute	NOUN
ijtc-975	69	18	of	of	ADP
ijtc-975	69	19	the	the	DET
ijtc-975	69	20	enterprise	enterprise	NOUN
ijtc-975	69	21	's	's	PART
ijtc-975	69	22	performance	performance	NOUN
ijtc-975	69	23	through	through	ADP
ijtc-975	69	24	discretionary	discretionary	ADJ
ijtc-975	69	25	accruals	accrual	NOUN
ijtc-975	69	26	(	(	PUNCT
ijtc-975	69	27	aini	aini	PROPN
ijtc-975	69	28	aman	aman	NOUN
ijtc-975	69	29	et	et	PROPN
ijtc-975	69	30	al	al	PROPN
ijtc-975	69	31	.	.	PROPN
ijtc-975	69	32	,	,	PUNCT
ijtc-975	69	33	2006	2006	NUM
ijtc-975	69	34	)	)	PUNCT
ijtc-975	69	35	.	.	PUNCT
ijtc-975	70	1	earnings	earning	NOUN
ijtc-975	70	2	management	management	NOUN
ijtc-975	70	3	may	may	AUX
ijtc-975	70	4	be	be	AUX
ijtc-975	70	5	said	say	VERB
ijtc-975	70	6	to	to	PART
ijtc-975	70	7	be	be	AUX
ijtc-975	70	8	an	an	DET
ijtc-975	70	9	accounting	accounting	NOUN
ijtc-975	70	10	sport	sport	NOUN
ijtc-975	70	11	in	in	ADP
ijtc-975	70	12	case	case	NOUN
ijtc-975	70	13	you	you	PRON
ijtc-975	70	14	see	see	VERB
ijtc-975	70	15	that	that	SCONJ
ijtc-975	70	16	this	this	DET
ijtc-975	70	17	engineering	engineering	NOUN
ijtc-975	70	18	is	be	AUX
ijtc-975	70	19	an	an	DET
ijtc-975	70	20	try	try	NOUN
ijtc-975	70	21	to	to	PART
ijtc-975	70	22	conceal	conceal	VERB
ijtc-975	70	23	and	and	CCONJ
ijtc-975	70	24	exchange	exchange	VERB
ijtc-975	70	25	data	datum	NOUN
ijtc-975	70	26	with	with	ADP
ijtc-975	70	27	the	the	DET
ijtc-975	70	28	aid	aid	NOUN
ijtc-975	70	29	of	of	ADP
ijtc-975	70	30	gambling	gambling	NOUN
ijtc-975	70	31	with	with	ADP
ijtc-975	70	32	the	the	DET
ijtc-975	70	33	scale	scale	NOUN
ijtc-975	70	34	of	of	ADP
ijtc-975	70	35	the	the	DET
ijtc-975	70	36	numbers	number	NOUN
ijtc-975	70	37	of	of	ADP
ijtc-975	70	38	the	the	DET
ijtc-975	70	39	components	component	NOUN
ijtc-975	70	40	of	of	ADP
ijtc-975	70	41	the	the	DET
ijtc-975	70	42	financial	financial	ADJ
ijtc-975	70	43	statements	statement	NOUN
ijtc-975	70	44	carried	carry	VERB
ijtc-975	70	45	out	out	ADP
ijtc-975	70	46	whilst	whilst	SCONJ
ijtc-975	70	47	recording	recording	NOUN
ijtc-975	70	48	and	and	CCONJ
ijtc-975	70	49	compiling	compiling	ADJ
ijtc-975	70	50	facts	fact	NOUN
ijtc-975	70	51	.	.	PUNCT
ijtc-975	71	1	this	this	PRON
ijtc-975	71	2	will	will	AUX
ijtc-975	71	3	have	have	VERB
ijtc-975	71	4	an	an	DET
ijtc-975	71	5	impact	impact	NOUN
ijtc-975	71	6	on	on	ADP
ijtc-975	71	7	stakeholders	stakeholder	NOUN
ijtc-975	71	8	,	,	PUNCT
ijtc-975	71	9	due	due	ADP
ijtc-975	71	10	to	to	ADP
ijtc-975	71	11	the	the	DET
ijtc-975	71	12	fact	fact	NOUN
ijtc-975	71	13	they	they	PRON
ijtc-975	71	14	ca	can	AUX
ijtc-975	71	15	n't	not	PART
ijtc-975	71	16	gain	gain	VERB
ijtc-975	71	17	statistics	statistic	NOUN
ijtc-975	71	18	that	that	PRON
ijtc-975	71	19	ought	ought	AUX
ijtc-975	71	20	to	to	PART
ijtc-975	71	21	be	be	AUX
ijtc-975	71	22	completed	complete	VERB
ijtc-975	71	23	(	(	PUNCT
ijtc-975	71	24	agustia	agustia	PROPN
ijtc-975	71	25	&	&	CCONJ
ijtc-975	71	26	suryani	suryani	PROPN
ijtc-975	71	27	,	,	PUNCT
ijtc-975	71	28	2018	2018	NUM
ijtc-975	71	29	)	)	PUNCT
ijtc-975	71	30	.	.	PUNCT
ijtc-975	72	1	according	accord	VERB
ijtc-975	72	2	to	to	ADP
ijtc-975	72	3	(	(	PUNCT
ijtc-975	72	4	scott	scott	PROPN
ijtc-975	72	5	,	,	PUNCT
ijtc-975	72	6	2003	2003	NUM
ijtc-975	72	7	)	)	PUNCT
ijtc-975	72	8	,	,	PUNCT
ijtc-975	72	9	one	one	NUM
ijtc-975	72	10	of	of	ADP
ijtc-975	72	11	the	the	DET
ijtc-975	72	12	five	five	NUM
ijtc-975	72	13	types	type	NOUN
ijtc-975	72	14	of	of	ADP
ijtc-975	72	15	earnings	earning	NOUN
ijtc-975	72	16	management	management	NOUN
ijtc-975	72	17	is	be	AUX
ijtc-975	72	18	to	to	PART
ijtc-975	72	19	ask	ask	VERB
ijtc-975	72	20	for	for	ADP
ijtc-975	72	21	a	a	DET
ijtc-975	72	22	bath	bath	NOUN
ijtc-975	72	23	when	when	SCONJ
ijtc-975	72	24	unavoidable	unavoidable	ADJ
ijtc-975	72	25	adverse	adverse	ADJ
ijtc-975	72	26	events	event	NOUN
ijtc-975	72	27	arise	arise	VERB
ijtc-975	72	28	.	.	PUNCT
ijtc-975	73	1	as	as	ADP
ijtc-975	73	2	a	a	DET
ijtc-975	73	3	result	result	NOUN
ijtc-975	73	4	,	,	PUNCT
ijtc-975	73	5	future	future	ADJ
ijtc-975	73	6	profits	profit	NOUN
ijtc-975	73	7	will	will	AUX
ijtc-975	73	8	be	be	AUX
ijtc-975	73	9	significant	significant	ADJ
ijtc-975	73	10	even	even	ADV
ijtc-975	73	11	in	in	ADP
ijtc-975	73	12	the	the	DET
ijtc-975	73	13	face	face	NOUN
ijtc-975	73	14	of	of	ADP
ijtc-975	73	15	hardship	hardship	NOUN
ijtc-975	73	16	.	.	PUNCT
ijtc-975	74	1	next	next	ADJ
ijtc-975	74	2	are	be	AUX
ijtc-975	74	3	income	income	NOUN
ijtc-975	74	4	maximization	maximization	NOUN
ijtc-975	74	5	and	and	CCONJ
ijtc-975	74	6	smoothing	smoothing	NOUN
ijtc-975	74	7	,	,	PUNCT
ijtc-975	74	8	which	which	PRON
ijtc-975	74	9	report	report	VERB
ijtc-975	74	10	a	a	DET
ijtc-975	74	11	steady	steady	ADJ
ijtc-975	74	12	trend	trend	NOUN
ijtc-975	74	13	of	of	ADP
ijtc-975	74	14	profit	profit	NOUN
ijtc-975	74	15	growth	growth	NOUN
ijtc-975	74	16	rather	rather	ADV
ijtc-975	74	17	than	than	ADP
ijtc-975	74	18	a	a	DET
ijtc-975	74	19	sharp	sharp	ADJ
ijtc-975	74	20	increase	increase	NOUN
ijtc-975	74	21	or	or	CCONJ
ijtc-975	74	22	decrease	decrease	NOUN
ijtc-975	74	23	in	in	ADP
ijtc-975	74	24	profits	profit	NOUN
ijtc-975	74	25	;	;	PUNCT
ijtc-975	74	26	income	income	NOUN
ijtc-975	74	27	depreciation	depreciation	NOUN
ijtc-975	74	28	,	,	PUNCT
ijtc-975	74	29	which	which	PRON
ijtc-975	74	30	is	be	AUX
ijtc-975	74	31	applied	apply	VERB
ijtc-975	74	32	when	when	SCONJ
ijtc-975	74	33	a	a	DET
ijtc-975	74	34	business	business	NOUN
ijtc-975	74	35	achieves	achieve	VERB
ijtc-975	74	36	high	high	ADJ
ijtc-975	74	37	profitability	profitability	NOUN
ijtc-975	74	38	to	to	PART
ijtc-975	74	39	avoid	avoid	VERB
ijtc-975	74	40	attention	attention	NOUN
ijtc-975	74	41	from	from	ADP
ijtc-975	74	42	politicians	politician	NOUN
ijtc-975	74	43	;	;	PUNCT
ijtc-975	74	44	and	and	CCONJ
ijtc-975	74	45	income	income	NOUN
ijtc-975	74	46	maximization	maximization	NOUN
ijtc-975	74	47	.	.	PUNCT
ijtc-975	75	1	finally	finally	ADV
ijtc-975	75	2	,	,	PUNCT
ijtc-975	75	3	allocating	allocate	VERB
ijtc-975	75	4	revenue	revenue	NOUN
ijtc-975	75	5	and	and	CCONJ
ijtc-975	75	6	expenses	expense	NOUN
ijtc-975	75	7	establishing	establish	VERB
ijtc-975	75	8	guidelines	guideline	NOUN
ijtc-975	75	9	for	for	ADP
ijtc-975	75	10	transaction	transaction	NOUN
ijtc-975	75	11	timing	timing	NOUN
ijtc-975	75	12	,	,	PUNCT
ijtc-975	75	13	such	such	ADJ
ijtc-975	75	14	as	as	ADP
ijtc-975	75	15	early	early	ADJ
ijtc-975	75	16	income	income	NOUN
ijtc-975	75	17	recognition	recognition	NOUN
ijtc-975	75	18	,	,	PUNCT
ijtc-975	75	19	is	be	AUX
ijtc-975	75	20	necessary	necessary	ADJ
ijtc-975	75	21	in	in	ADP
ijtc-975	75	22	the	the	DET
ijtc-975	75	23	recognition	recognition	NOUN
ijtc-975	75	24	process	process	NOUN
ijtc-975	75	25	.	.	PUNCT
ijtc-975	76	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-975	76	2	the	the	DET
ijtc-975	76	3	effect	effect	NOUN
ijtc-975	76	4	of	of	ADP
ijtc-975	76	5	earnings	earning	NOUN
ijtc-975	76	6	management	management	NOUN
ijtc-975	76	7	on	on	ADP
ijtc-975	76	8	dividend	dividend	NOUN
ijtc-975	76	9	policy	policy	NOUN
ijtc-975	76	10	:	:	PUNCT
ijtc-975	76	11	concentrated	concentrate	VERB
ijtc-975	76	12	ownership	ownership	NOUN
ijtc-975	76	13	and	and	CCONJ
ijtc-975	76	14	audit	audit	NOUN
ijtc-975	76	15	committee	committee	NOUN
ijtc-975	76	16	expertise	expertise	NOUN
ijtc-975	76	17	as	as	ADP
ijtc-975	76	18	moderating	moderate	VERB
ijtc-975	76	19	variables	variable	NOUN
ijtc-975	76	20	anggraini	anggraini	NOUN
ijtc-975	76	21	,	,	PUNCT
ijtc-975	76	22	suranta	suranta	NOUN
ijtc-975	76	23	,	,	PUNCT
ijtc-975	76	24	and	and	CCONJ
ijtc-975	76	25	midiastuty	midiastuty	VERB
ijtc-975	76	26	32	32	NUM
ijtc-975	76	27	|	|	ADV
ijtc-975	76	28	ilomata	ilomata	PROPN
ijtc-975	76	29	international	international	ADJ
ijtc-975	76	30	journal	journal	NOUN
ijtc-975	76	31	of	of	ADP
ijtc-975	76	32	tax	tax	PROPN
ijtc-975	76	33	&	&	CCONJ
ijtc-975	76	34	accounting	accounting	PROPN
ijtc-975	76	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-975	76	36	the	the	DET
ijtc-975	76	37	effect	effect	NOUN
ijtc-975	76	38	of	of	ADP
ijtc-975	76	39	earnings	earning	NOUN
ijtc-975	76	40	management	management	NOUN
ijtc-975	76	41	on	on	ADP
ijtc-975	76	42	dividend	dividend	NOUN
ijtc-975	76	43	policy	policy	NOUN
ijtc-975	76	44	we	we	PRON
ijtc-975	76	45	are	be	AUX
ijtc-975	76	46	able	able	ADJ
ijtc-975	76	47	to	to	PART
ijtc-975	76	48	focus	focus	VERB
ijtc-975	76	49	at	at	ADP
ijtc-975	76	50	the	the	DET
ijtc-975	76	51	contributions	contribution	NOUN
ijtc-975	76	52	of	of	ADP
ijtc-975	76	53	corporation	corporation	NOUN
ijtc-975	76	54	idea	idea	NOUN
ijtc-975	76	55	and	and	CCONJ
ijtc-975	76	56	signaling	signal	VERB
ijtc-975	76	57	concept	concept	NOUN
ijtc-975	76	58	as	as	ADP
ijtc-975	76	59	theories	theory	NOUN
ijtc-975	76	60	that	that	PRON
ijtc-975	76	61	specify	specify	VERB
ijtc-975	76	62	the	the	DET
ijtc-975	76	63	connection	connection	NOUN
ijtc-975	76	64	among	among	ADP
ijtc-975	76	65	dividend	dividend	NOUN
ijtc-975	76	66	policy	policy	NOUN
ijtc-975	76	67	and	and	CCONJ
ijtc-975	76	68	profits	profit	NOUN
ijtc-975	76	69	control	control	NOUN
ijtc-975	76	70	.	.	PUNCT
ijtc-975	77	1	corporation	corporation	NOUN
ijtc-975	77	2	concept	concept	NOUN
ijtc-975	77	3	offers	offer	VERB
ijtc-975	77	4	with	with	ADP
ijtc-975	77	5	issues	issue	NOUN
ijtc-975	77	6	associated	associate	VERB
ijtc-975	77	7	with	with	ADP
ijtc-975	77	8	the	the	DET
ijtc-975	77	9	separation	separation	NOUN
ijtc-975	77	10	of	of	ADP
ijtc-975	77	11	ownership	ownership	NOUN
ijtc-975	77	12	and	and	CCONJ
ijtc-975	77	13	control	control	NOUN
ijtc-975	77	14	functions	function	NOUN
ijtc-975	77	15	,	,	PUNCT
ijtc-975	77	16	as	as	ADV
ijtc-975	77	17	well	well	ADV
ijtc-975	77	18	as	as	ADP
ijtc-975	77	19	the	the	DET
ijtc-975	77	20	variations	variation	NOUN
ijtc-975	77	21	between	between	ADP
ijtc-975	77	22	the	the	DET
ijtc-975	77	23	priorities	priority	NOUN
ijtc-975	77	24	of	of	ADP
ijtc-975	77	25	managers	manager	NOUN
ijtc-975	77	26	and	and	CCONJ
ijtc-975	77	27	shareholders	shareholder	NOUN
ijtc-975	77	28	(	(	PUNCT
ijtc-975	77	29	jensen	jensen	PROPN
ijtc-975	77	30	&	&	CCONJ
ijtc-975	77	31	meckling	meckling	PROPN
ijtc-975	77	32	,	,	PUNCT
ijtc-975	77	33	1976	1976	NUM
ijtc-975	77	34	)	)	PUNCT
ijtc-975	77	35	.	.	PUNCT
ijtc-975	78	1	signaling	signal	VERB
ijtc-975	78	2	concept	concept	NOUN
ijtc-975	78	3	states	state	NOUN
ijtc-975	78	4	that	that	SCONJ
ijtc-975	78	5	dividends	dividend	NOUN
ijtc-975	78	6	are	be	AUX
ijtc-975	78	7	used	use	VERB
ijtc-975	78	8	as	as	ADP
ijtc-975	78	9	a	a	DET
ijtc-975	78	10	tool	tool	NOUN
ijtc-975	78	11	to	to	PART
ijtc-975	78	12	signal	signal	VERB
ijtc-975	78	13	desirable	desirable	ADJ
ijtc-975	78	14	commercial	commercial	ADJ
ijtc-975	78	15	enterprise	enterprise	NOUN
ijtc-975	78	16	nice	nice	ADJ
ijtc-975	78	17	to	to	ADP
ijtc-975	78	18	the	the	DET
ijtc-975	78	19	market	market	NOUN
ijtc-975	78	20	(	(	PUNCT
ijtc-975	78	21	bhattacharya	bhattacharya	NOUN
ijtc-975	78	22	,	,	PUNCT
ijtc-975	78	23	1979	1979	NUM
ijtc-975	78	24	)	)	PUNCT
ijtc-975	78	25	(	(	PUNCT
ijtc-975	78	26	john	john	PROPN
ijtc-975	78	27	&	&	CCONJ
ijtc-975	78	28	williams	williams	PROPN
ijtc-975	78	29	,	,	PUNCT
ijtc-975	78	30	1985	1985	NUM
ijtc-975	78	31	)	)	PUNCT
ijtc-975	78	32	(	(	PUNCT
ijtc-975	78	33	ross	ross	PROPN
ijtc-975	78	34	,	,	PUNCT
ijtc-975	78	35	1977	1977	NUM
ijtc-975	78	36	)	)	PUNCT
ijtc-975	78	37	.	.	PUNCT
ijtc-975	79	1	that	that	DET
ijtc-975	79	2	manner	manner	NOUN
ijtc-975	79	3	managers	manager	NOUN
ijtc-975	79	4	select	select	VERB
ijtc-975	79	5	to	to	PART
ijtc-975	79	6	govern	govern	VERB
ijtc-975	79	7	earnings	earning	NOUN
ijtc-975	79	8	,	,	PUNCT
ijtc-975	79	9	data	datum	NOUN
ijtc-975	79	10	or	or	CCONJ
ijtc-975	79	11	data	datum	NOUN
ijtc-975	79	12	so	so	SCONJ
ijtc-975	79	13	that	that	SCONJ
ijtc-975	79	14	it	it	PRON
ijtc-975	79	15	does	do	AUX
ijtc-975	79	16	now	now	ADV
ijtc-975	79	17	not	not	PART
ijtc-975	79	18	fit	fit	VERB
ijtc-975	79	19	the	the	DET
ijtc-975	79	20	real	real	ADJ
ijtc-975	79	21	reality	reality	NOUN
ijtc-975	79	22	which	which	PRON
ijtc-975	79	23	goals	goal	NOUN
ijtc-975	79	24	to	to	PART
ijtc-975	79	25	advantage	advantage	VERB
ijtc-975	79	26	the	the	DET
ijtc-975	79	27	business	business	NOUN
ijtc-975	79	28	enterprise	enterprise	NOUN
ijtc-975	79	29	.	.	PUNCT
ijtc-975	80	1	in	in	ADP
ijtc-975	80	2	which	which	PRON
ijtc-975	80	3	profits	profit	NOUN
ijtc-975	80	4	management	management	NOUN
ijtc-975	80	5	practices	practice	NOUN
ijtc-975	80	6	are	be	AUX
ijtc-975	80	7	concept	concept	NOUN
ijtc-975	80	8	to	to	PART
ijtc-975	80	9	affect	affect	VERB
ijtc-975	80	10	dividend	dividend	NOUN
ijtc-975	80	11	policy	policy	NOUN
ijtc-975	80	12	.	.	PUNCT
ijtc-975	81	1	the	the	DET
ijtc-975	81	2	developing	develop	VERB
ijtc-975	81	3	hobby	hobby	NOUN
ijtc-975	81	4	in	in	ADP
ijtc-975	81	5	the	the	DET
ijtc-975	81	6	effect	effect	NOUN
ijtc-975	81	7	of	of	ADP
ijtc-975	81	8	income	income	NOUN
ijtc-975	81	9	control	control	NOUN
ijtc-975	81	10	on	on	ADP
ijtc-975	81	11	corporate	corporate	ADJ
ijtc-975	81	12	dividend	dividend	NOUN
ijtc-975	81	13	policy	policy	NOUN
ijtc-975	81	14	has	have	AUX
ijtc-975	81	15	caused	cause	VERB
ijtc-975	81	16	many	many	ADJ
ijtc-975	81	17	research	research	NOUN
ijtc-975	81	18	investigating	investigate	VERB
ijtc-975	81	19	this	this	DET
ijtc-975	81	20	relationship	relationship	NOUN
ijtc-975	81	21	.	.	PUNCT
ijtc-975	82	1	some	some	DET
ijtc-975	82	2	latest	late	ADJ
ijtc-975	82	3	studies	study	NOUN
ijtc-975	82	4	(	(	PUNCT
ijtc-975	82	5	haider	haider	PROPN
ijtc-975	82	6	et	et	NOUN
ijtc-975	82	7	al	al	PROPN
ijtc-975	82	8	.	.	PROPN
ijtc-975	82	9	,	,	PUNCT
ijtc-975	82	10	2012	2012	NUM
ijtc-975	82	11	)	)	PUNCT
ijtc-975	82	12	(	(	PUNCT
ijtc-975	82	13	chansarn	chansarn	VERB
ijtc-975	82	14	&	&	CCONJ
ijtc-975	82	15	chansarn	chansarn	PROPN
ijtc-975	82	16	,	,	PUNCT
ijtc-975	82	17	2016	2016	NUM
ijtc-975	82	18	)	)	PUNCT
ijtc-975	82	19	(	(	PUNCT
ijtc-975	82	20	ben	ben	PROPN
ijtc-975	82	21	amar	amar	PROPN
ijtc-975	82	22	et	et	PROPN
ijtc-975	82	23	al	al	PROPN
ijtc-975	82	24	.	.	PROPN
ijtc-975	82	25	,	,	PUNCT
ijtc-975	82	26	2018	2018	NUM
ijtc-975	82	27	)	)	PUNCT
ijtc-975	82	28	(	(	PUNCT
ijtc-975	82	29	tjiang	tjiang	X
ijtc-975	82	30	et	et	PROPN
ijtc-975	82	31	al	al	PROPN
ijtc-975	82	32	.	.	PROPN
ijtc-975	82	33	,	,	PUNCT
ijtc-975	82	34	2018	2018	NUM
ijtc-975	82	35	)	)	PUNCT
ijtc-975	82	36	(	(	PUNCT
ijtc-975	82	37	lopes	lope	NOUN
ijtc-975	82	38	,	,	PUNCT
ijtc-975	82	39	2020	2020	NUM
ijtc-975	82	40	)	)	PUNCT
ijtc-975	82	41	the	the	DET
ijtc-975	82	42	existence	existence	NOUN
ijtc-975	82	43	of	of	ADP
ijtc-975	82	44	this	this	DET
ijtc-975	82	45	superb	superb	ADJ
ijtc-975	82	46	courting	court	VERB
ijtc-975	82	47	states	state	NOUN
ijtc-975	82	48	that	that	SCONJ
ijtc-975	82	49	the	the	DET
ijtc-975	82	50	amount	amount	NOUN
ijtc-975	82	51	of	of	ADP
ijtc-975	82	52	dividend	dividend	NOUN
ijtc-975	82	53	distribution	distribution	NOUN
ijtc-975	82	54	is	be	AUX
ijtc-975	82	55	motivated	motivate	VERB
ijtc-975	82	56	by	by	ADP
ijtc-975	82	57	using	use	VERB
ijtc-975	82	58	income	income	NOUN
ijtc-975	82	59	control	control	NOUN
ijtc-975	82	60	conduct	conduct	NOUN
ijtc-975	82	61	at	at	ADP
ijtc-975	82	62	the	the	DET
ijtc-975	82	63	part	part	NOUN
ijtc-975	82	64	of	of	ADP
ijtc-975	82	65	the	the	DET
ijtc-975	82	66	agency	agency	NOUN
ijtc-975	82	67	.	.	PUNCT
ijtc-975	83	1	so	so	SCONJ
ijtc-975	83	2	that	that	SCONJ
ijtc-975	83	3	in	in	ADP
ijtc-975	83	4	this	this	DET
ijtc-975	83	5	study	study	NOUN
ijtc-975	83	6	the	the	DET
ijtc-975	83	7	researchers	researcher	NOUN
ijtc-975	83	8	formulated	formulate	VERB
ijtc-975	83	9	the	the	DET
ijtc-975	83	10	subsequent	subsequent	ADJ
ijtc-975	83	11	speculation	speculation	NOUN
ijtc-975	83	12	:	:	PUNCT
ijtc-975	83	13	h1	h1	NOUN
ijtc-975	83	14	:	:	PUNCT
ijtc-975	83	15	earnings	earning	NOUN
ijtc-975	83	16	management	management	NOUN
ijtc-975	83	17	has	have	VERB
ijtc-975	83	18	a	a	DET
ijtc-975	83	19	positive	positive	ADJ
ijtc-975	83	20	effect	effect	NOUN
ijtc-975	83	21	on	on	ADP
ijtc-975	83	22	dividend	dividend	NOUN
ijtc-975	83	23	policy	policy	NOUN
ijtc-975	83	24	concentrated	concentrate	VERB
ijtc-975	83	25	ownership	ownership	NOUN
ijtc-975	83	26	moderates	moderate	NOUN
ijtc-975	83	27	the	the	DET
ijtc-975	83	28	relationship	relationship	NOUN
ijtc-975	83	29	between	between	ADP
ijtc-975	83	30	earnings	earning	NOUN
ijtc-975	83	31	management	management	NOUN
ijtc-975	83	32	and	and	CCONJ
ijtc-975	83	33	dividend	dividend	NOUN
ijtc-975	83	34	policy	policy	NOUN
ijtc-975	83	35	from	from	ADP
ijtc-975	83	36	the	the	DET
ijtc-975	83	37	agency	agency	NOUN
ijtc-975	83	38	hypothesis	hypothesis	NOUN
ijtc-975	83	39	,	,	PUNCT
ijtc-975	83	40	an	an	DET
ijtc-975	83	41	agency	agency	NOUN
ijtc-975	83	42	connection	connection	NOUN
ijtc-975	83	43	can	can	AUX
ijtc-975	83	44	be	be	AUX
ijtc-975	83	45	created	create	VERB
ijtc-975	83	46	.	.	PUNCT
ijtc-975	84	1	the	the	DET
ijtc-975	84	2	goal	goal	NOUN
ijtc-975	84	3	of	of	ADP
ijtc-975	84	4	all	all	DET
ijtc-975	84	5	parties	party	NOUN
ijtc-975	84	6	involved	involve	VERB
ijtc-975	84	7	is	be	AUX
ijtc-975	84	8	to	to	PART
ijtc-975	84	9	maximize	maximize	VERB
ijtc-975	84	10	their	their	PRON
ijtc-975	84	11	interests	interest	NOUN
ijtc-975	84	12	.	.	PUNCT
ijtc-975	85	1	according	accord	VERB
ijtc-975	85	2	to	to	ADP
ijtc-975	85	3	(	(	PUNCT
ijtc-975	85	4	zaenal	zaenal	PROPN
ijtc-975	85	5	fanani	fanani	PROPN
ijtc-975	85	6	&	&	CCONJ
ijtc-975	85	7	sari	sari	NOUN
ijtc-975	85	8	,	,	PUNCT
ijtc-975	85	9	2022	2022	NUM
ijtc-975	85	10	)	)	PUNCT
ijtc-975	85	11	,	,	PUNCT
ijtc-975	85	12	there	there	PRON
ijtc-975	85	13	are	be	VERB
ijtc-975	85	14	differences	difference	NOUN
ijtc-975	85	15	in	in	ADP
ijtc-975	85	16	the	the	DET
ijtc-975	85	17	interests	interest	NOUN
ijtc-975	85	18	of	of	ADP
ijtc-975	85	19	majority	majority	NOUN
ijtc-975	85	20	and	and	CCONJ
ijtc-975	85	21	minority	minority	NOUN
ijtc-975	85	22	shareholders	shareholder	NOUN
ijtc-975	85	23	due	due	ADJ
ijtc-975	85	24	to	to	ADP
ijtc-975	85	25	concentrated	concentrated	ADJ
ijtc-975	85	26	ownership	ownership	NOUN
ijtc-975	85	27	of	of	ADP
ijtc-975	85	28	the	the	DET
ijtc-975	85	29	company	company	NOUN
ijtc-975	85	30	.	.	PUNCT
ijtc-975	86	1	for	for	ADP
ijtc-975	86	2	their	their	PRON
ijtc-975	86	3	gain	gain	NOUN
ijtc-975	86	4	,	,	PUNCT
ijtc-975	86	5	majority	majority	NOUN
ijtc-975	86	6	shareholders	shareholder	NOUN
ijtc-975	86	7	may	may	AUX
ijtc-975	86	8	abuse	abuse	VERB
ijtc-975	86	9	their	their	PRON
ijtc-975	86	10	authority	authority	NOUN
ijtc-975	86	11	over	over	ADP
ijtc-975	86	12	the	the	DET
ijtc-975	86	13	company	company	NOUN
ijtc-975	86	14	,	,	PUNCT
ijtc-975	86	15	frequently	frequently	ADV
ijtc-975	86	16	even	even	ADV
ijtc-975	86	17	acquiring	acquire	VERB
ijtc-975	86	18	minority	minority	NOUN
ijtc-975	86	19	stakes	stake	NOUN
ijtc-975	86	20	.	.	PUNCT
ijtc-975	87	1	if	if	SCONJ
ijtc-975	87	2	the	the	DET
ijtc-975	87	3	votes	vote	NOUN
ijtc-975	87	4	of	of	ADP
ijtc-975	87	5	the	the	DET
ijtc-975	87	6	minority	minority	NOUN
ijtc-975	87	7	differ	differ	VERB
ijtc-975	87	8	from	from	ADP
ijtc-975	87	9	those	those	PRON
ijtc-975	87	10	of	of	ADP
ijtc-975	87	11	the	the	DET
ijtc-975	87	12	majority	majority	NOUN
ijtc-975	87	13	,	,	PUNCT
ijtc-975	87	14	the	the	DET
ijtc-975	87	15	majority	majority	NOUN
ijtc-975	87	16	owner	owner	NOUN
ijtc-975	87	17	can	can	AUX
ijtc-975	87	18	enforce	enforce	VERB
ijtc-975	87	19	his	his	PRON
ijtc-975	87	20	will	will	NOUN
ijtc-975	87	21	.	.	PUNCT
ijtc-975	88	1	(	(	PUNCT
ijtc-975	88	2	nguyen	nguyen	NOUN
ijtc-975	88	3	et	et	PROPN
ijtc-975	88	4	al	al	PROPN
ijtc-975	88	5	.	.	PROPN
ijtc-975	88	6	,	,	PUNCT
ijtc-975	88	7	2021	2021	NUM
ijtc-975	88	8	)	)	PUNCT
ijtc-975	88	9	research	research	NOUN
ijtc-975	88	10	from	from	ADP
ijtc-975	88	11	2021	2021	NUM
ijtc-975	88	12	indicates	indicate	VERB
ijtc-975	88	13	that	that	SCONJ
ijtc-975	88	14	controlling	control	VERB
ijtc-975	88	15	profitability	profitability	NOUN
ijtc-975	88	16	and	and	CCONJ
ijtc-975	88	17	concentrated	concentrated	ADJ
ijtc-975	88	18	ownership	ownership	NOUN
ijtc-975	88	19	in	in	ADP
ijtc-975	88	20	a	a	DET
ijtc-975	88	21	company	company	NOUN
ijtc-975	88	22	are	be	AUX
ijtc-975	88	23	positively	positively	ADV
ijtc-975	88	24	correlated	correlate	VERB
ijtc-975	88	25	.	.	PUNCT
ijtc-975	89	1	more	more	ADV
ijtc-975	89	2	precisely	precisely	ADV
ijtc-975	89	3	,	,	PUNCT
ijtc-975	89	4	according	accord	VERB
ijtc-975	89	5	to	to	ADP
ijtc-975	89	6	(	(	PUNCT
ijtc-975	89	7	ben	ben	PROPN
ijtc-975	89	8	amar	amar	PROPN
ijtc-975	89	9	et	et	PROPN
ijtc-975	89	10	al	al	PROPN
ijtc-975	89	11	.	.	PROPN
ijtc-975	89	12	,	,	PUNCT
ijtc-975	89	13	2018	2018	NUM
ijtc-975	89	14	)	)	PUNCT
ijtc-975	89	15	,	,	PUNCT
ijtc-975	89	16	managers	manager	NOUN
ijtc-975	89	17	are	be	AUX
ijtc-975	89	18	urged	urge	VERB
ijtc-975	89	19	to	to	PART
ijtc-975	89	20	exercise	exercise	VERB
ijtc-975	89	21	their	their	PRON
ijtc-975	89	22	accounting	accounting	NOUN
ijtc-975	89	23	discretion	discretion	NOUN
ijtc-975	89	24	when	when	SCONJ
ijtc-975	89	25	determining	determine	VERB
ijtc-975	89	26	the	the	DET
ijtc-975	89	27	amount	amount	NOUN
ijtc-975	89	28	to	to	PART
ijtc-975	89	29	distribute	distribute	VERB
ijtc-975	89	30	as	as	ADP
ijtc-975	89	31	dividends	dividend	NOUN
ijtc-975	89	32	to	to	ADP
ijtc-975	89	33	shareholders	shareholder	NOUN
ijtc-975	89	34	.	.	PUNCT
ijtc-975	90	1	thus	thus	ADV
ijtc-975	90	2	,	,	PUNCT
ijtc-975	90	3	we	we	PRON
ijtc-975	90	4	're	be	AUX
ijtc-975	90	5	:	:	PUNCT
ijtc-975	90	6	h2	h2	NOUN
ijtc-975	90	7	:	:	PUNCT
ijtc-975	90	8	concentrated	concentrated	ADJ
ijtc-975	90	9	ownership	ownership	NOUN
ijtc-975	90	10	moderates	moderate	VERB
ijtc-975	90	11	the	the	DET
ijtc-975	90	12	relationship	relationship	NOUN
ijtc-975	90	13	between	between	ADP
ijtc-975	90	14	earnings	earning	NOUN
ijtc-975	90	15	management	management	NOUN
ijtc-975	90	16	and	and	CCONJ
ijtc-975	90	17	dividend	dividend	NOUN
ijtc-975	90	18	policy	policy	NOUN
ijtc-975	90	19	audit	audit	NOUN
ijtc-975	90	20	committee	committee	NOUN
ijtc-975	90	21	expertise	expertise	NOUN
ijtc-975	90	22	moderates	moderate	VERB
ijtc-975	90	23	the	the	DET
ijtc-975	90	24	relationship	relationship	NOUN
ijtc-975	90	25	between	between	ADP
ijtc-975	90	26	earnings	earning	NOUN
ijtc-975	90	27	management	management	NOUN
ijtc-975	90	28	and	and	CCONJ
ijtc-975	90	29	dividend	dividend	NOUN
ijtc-975	90	30	policy	policy	NOUN
ijtc-975	90	31	(	(	PUNCT
ijtc-975	90	32	yang	yang	PROPN
ijtc-975	90	33	&	&	CCONJ
ijtc-975	90	34	krishnan	krishnan	PROPN
ijtc-975	90	35	,	,	PUNCT
ijtc-975	90	36	2005	2005	NUM
ijtc-975	90	37	)	)	PUNCT
ijtc-975	90	38	(	(	PUNCT
ijtc-975	90	39	krishnan	krishnan	PROPN
ijtc-975	90	40	&	&	CCONJ
ijtc-975	90	41	lee	lee	PROPN
ijtc-975	90	42	,	,	PUNCT
ijtc-975	90	43	2009	2009	NUM
ijtc-975	90	44	)	)	PUNCT
ijtc-975	90	45	(	(	PUNCT
ijtc-975	90	46	baolei	baolei	NOUN
ijtc-975	90	47	&	&	CCONJ
ijtc-975	90	48	xian	xian	NOUN
ijtc-975	90	49	,	,	PUNCT
ijtc-975	90	50	2012	2012	NUM
ijtc-975	90	51	)	)	PUNCT
ijtc-975	90	52	(	(	PUNCT
ijtc-975	90	53	badolato	badolato	NOUN
ijtc-975	90	54	et	et	PROPN
ijtc-975	90	55	al	al	PROPN
ijtc-975	90	56	.	.	PROPN
ijtc-975	90	57	,	,	PUNCT
ijtc-975	90	58	2014	2014	NUM
ijtc-975	90	59	)	)	PUNCT
ijtc-975	91	1	(	(	PUNCT
ijtc-975	91	2	zalata	zalata	NOUN
ijtc-975	91	3	et	et	NOUN
ijtc-975	91	4	al	al	PROPN
ijtc-975	91	5	.	.	PROPN
ijtc-975	91	6	,	,	PUNCT
ijtc-975	91	7	2018	2018	NUM
ijtc-975	91	8	)	)	PUNCT
ijtc-975	91	9	(	(	PUNCT
ijtc-975	91	10	noor	noor	PROPN
ijtc-975	91	11	laila	laila	PROPN
ijtc-975	91	12	fitriana	fitriana	PROPN
ijtc-975	91	13	,	,	PUNCT
ijtc-975	91	14	prof	prof	PROPN
ijtc-975	91	15	.	.	PUNCT
ijtc-975	92	1	indra	indra	PROPN
ijtc-975	92	2	wijaya	wijaya	PROPN
ijtc-975	92	3	kusuma	kusuma	PROPN
ijtc-975	92	4	,	,	PUNCT
ijtc-975	92	5	m.b.a	m.b.a	NOUN
ijtc-975	92	6	.	.	PROPN
ijtc-975	92	7	,	,	PUNCT
ijtc-975	92	8	2019	2019	NUM
ijtc-975	92	9	)	)	PUNCT
ijtc-975	92	10	looked	look	VERB
ijtc-975	92	11	at	at	ADP
ijtc-975	92	12	the	the	DET
ijtc-975	92	13	influence	influence	NOUN
ijtc-975	92	14	of	of	ADP
ijtc-975	92	15	the	the	DET
ijtc-975	92	16	knowledge	knowledge	NOUN
ijtc-975	92	17	of	of	ADP
ijtc-975	92	18	audit	audit	NOUN
ijtc-975	92	19	committee	committee	NOUN
ijtc-975	92	20	members	member	NOUN
ijtc-975	92	21	on	on	ADP
ijtc-975	92	22	income	income	NOUN
ijtc-975	92	23	management	management	NOUN
ijtc-975	92	24	.	.	PUNCT
ijtc-975	93	1	the	the	DET
ijtc-975	93	2	knowledge	knowledge	NOUN
ijtc-975	93	3	of	of	ADP
ijtc-975	93	4	audit	audit	NOUN
ijtc-975	93	5	committee	committee	NOUN
ijtc-975	93	6	members	member	NOUN
ijtc-975	93	7	is	be	AUX
ijtc-975	93	8	a	a	DET
ijtc-975	93	9	critical	critical	ADJ
ijtc-975	93	10	factor	factor	NOUN
ijtc-975	93	11	in	in	ADP
ijtc-975	93	12	determining	determine	VERB
ijtc-975	93	13	its	its	PRON
ijtc-975	93	14	efficacy	efficacy	NOUN
ijtc-975	93	15	,	,	PUNCT
ijtc-975	93	16	the	the	DET
ijtc-975	93	17	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-975	93	18	the	the	DET
ijtc-975	93	19	effect	effect	NOUN
ijtc-975	93	20	of	of	ADP
ijtc-975	93	21	earnings	earning	NOUN
ijtc-975	93	22	management	management	NOUN
ijtc-975	93	23	on	on	ADP
ijtc-975	93	24	dividend	dividend	NOUN
ijtc-975	93	25	policy	policy	NOUN
ijtc-975	93	26	:	:	PUNCT
ijtc-975	93	27	concentrated	concentrate	VERB
ijtc-975	93	28	ownership	ownership	NOUN
ijtc-975	93	29	and	and	CCONJ
ijtc-975	93	30	audit	audit	NOUN
ijtc-975	93	31	committee	committee	NOUN
ijtc-975	93	32	expertise	expertise	NOUN
ijtc-975	93	33	as	as	ADP
ijtc-975	93	34	moderating	moderate	VERB
ijtc-975	93	35	variables	variable	NOUN
ijtc-975	93	36	anggraini	anggraini	NOUN
ijtc-975	93	37	,	,	PUNCT
ijtc-975	93	38	suranta	suranta	NOUN
ijtc-975	93	39	,	,	PUNCT
ijtc-975	93	40	and	and	CCONJ
ijtc-975	93	41	midiastuty	midiastuty	VERB
ijtc-975	93	42	33	33	NUM
ijtc-975	93	43	|	|	ADV
ijtc-975	93	44	ilomata	ilomata	PROPN
ijtc-975	93	45	international	international	ADJ
ijtc-975	93	46	journal	journal	NOUN
ijtc-975	93	47	of	of	ADP
ijtc-975	93	48	tax	tax	PROPN
ijtc-975	93	49	&	&	CCONJ
ijtc-975	93	50	accounting	accounting	PROPN
ijtc-975	93	51	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-975	93	52	researchers	researcher	NOUN
ijtc-975	93	53	determined	determine	VERB
ijtc-975	93	54	.	.	PUNCT
ijtc-975	94	1	the	the	DET
ijtc-975	94	2	empirical	empirical	ADJ
ijtc-975	94	3	model	model	NOUN
ijtc-975	94	4	's	's	PART
ijtc-975	94	5	estimate	estimate	NOUN
ijtc-975	94	6	effects	effect	NOUN
ijtc-975	94	7	really	really	ADV
ijtc-975	94	8	reveal	reveal	VERB
ijtc-975	94	9	that	that	SCONJ
ijtc-975	94	10	the	the	DET
ijtc-975	94	11	knowledge	knowledge	NOUN
ijtc-975	94	12	of	of	ADP
ijtc-975	94	13	audit	audit	NOUN
ijtc-975	94	14	committee	committee	NOUN
ijtc-975	94	15	members	member	NOUN
ijtc-975	94	16	has	have	VERB
ijtc-975	94	17	a	a	DET
ijtc-975	94	18	detrimental	detrimental	ADJ
ijtc-975	94	19	influence	influence	NOUN
ijtc-975	94	20	on	on	ADP
ijtc-975	94	21	income	income	NOUN
ijtc-975	94	22	control	control	NOUN
ijtc-975	94	23	,	,	PUNCT
ijtc-975	94	24	suggesting	suggest	VERB
ijtc-975	94	25	that	that	SCONJ
ijtc-975	94	26	audit	audit	NOUN
ijtc-975	94	27	committees	committee	NOUN
ijtc-975	94	28	with	with	ADP
ijtc-975	94	29	accounting	accounting	NOUN
ijtc-975	94	30	and	and	CCONJ
ijtc-975	94	31	financial	financial	ADJ
ijtc-975	94	32	expertise	expertise	NOUN
ijtc-975	94	33	may	may	AUX
ijtc-975	94	34	be	be	AUX
ijtc-975	94	35	able	able	ADJ
ijtc-975	94	36	to	to	PART
ijtc-975	94	37	lessen	lessen	VERB
ijtc-975	94	38	control	control	NOUN
ijtc-975	94	39	over	over	ADP
ijtc-975	94	40	profits	profit	NOUN
ijtc-975	94	41	.	.	PUNCT
ijtc-975	95	1	organisations	organisation	NOUN
ijtc-975	95	2	are	be	AUX
ijtc-975	95	3	encouraged	encourage	VERB
ijtc-975	95	4	to	to	PART
ijtc-975	95	5	improve	improve	VERB
ijtc-975	95	6	their	their	PRON
ijtc-975	95	7	project	project	NOUN
ijtc-975	95	8	management	management	NOUN
ijtc-975	95	9	and	and	CCONJ
ijtc-975	95	10	effectiveness	effectiveness	NOUN
ijtc-975	95	11	due	due	ADP
ijtc-975	95	12	to	to	ADP
ijtc-975	95	13	the	the	DET
ijtc-975	95	14	requirement	requirement	NOUN
ijtc-975	95	15	for	for	ADP
ijtc-975	95	16	directors	director	NOUN
ijtc-975	95	17	who	who	PRON
ijtc-975	95	18	possess	possess	VERB
ijtc-975	95	19	expertise	expertise	NOUN
ijtc-975	95	20	,	,	PUNCT
ijtc-975	95	21	professionalism	professionalism	NOUN
ijtc-975	95	22	,	,	PUNCT
ijtc-975	95	23	and	and	CCONJ
ijtc-975	95	24	competence	competence	NOUN
ijtc-975	95	25	.	.	PUNCT
ijtc-975	96	1	controlling	control	VERB
ijtc-975	96	2	profits	profit	NOUN
ijtc-975	96	3	,	,	PUNCT
ijtc-975	96	4	which	which	PRON
ijtc-975	96	5	affects	affect	VERB
ijtc-975	96	6	dividend	dividend	NOUN
ijtc-975	96	7	payout	payout	NOUN
ijtc-975	96	8	coverage	coverage	NOUN
ijtc-975	96	9	,	,	PUNCT
ijtc-975	96	10	is	be	AUX
ijtc-975	96	11	severely	severely	ADV
ijtc-975	96	12	impacted	impact	VERB
ijtc-975	96	13	by	by	ADP
ijtc-975	96	14	these	these	DET
ijtc-975	96	15	kinds	kind	NOUN
ijtc-975	96	16	of	of	ADP
ijtc-975	96	17	governance	governance	NOUN
ijtc-975	96	18	structures	structure	NOUN
ijtc-975	96	19	.	.	PUNCT
ijtc-975	97	1	so	so	SCONJ
ijtc-975	97	2	that	that	SCONJ
ijtc-975	97	3	during	during	ADP
ijtc-975	97	4	this	this	DET
ijtc-975	97	5	examine	examine	NOUN
ijtc-975	97	6	the	the	DET
ijtc-975	97	7	researchers	researcher	NOUN
ijtc-975	97	8	formulated	formulate	VERB
ijtc-975	97	9	the	the	DET
ijtc-975	97	10	subsequent	subsequent	ADJ
ijtc-975	97	11	speculation	speculation	NOUN
ijtc-975	97	12	:	:	PUNCT
ijtc-975	97	13	h3	h3	NOUN
ijtc-975	97	14	:	:	PUNCT
ijtc-975	97	15	audit	audit	PROPN
ijtc-975	97	16	committee	committee	NOUN
ijtc-975	97	17	member	member	NOUN
ijtc-975	97	18	expertise	expertise	NOUN
ijtc-975	97	19	negatively	negatively	ADV
ijtc-975	97	20	moderates	moderate	VERB
ijtc-975	97	21	the	the	DET
ijtc-975	97	22	relationship	relationship	NOUN
ijtc-975	97	23	between	between	ADP
ijtc-975	97	24	earnings	earning	NOUN
ijtc-975	97	25	management	management	NOUN
ijtc-975	97	26	and	and	CCONJ
ijtc-975	97	27	dividend	dividend	NOUN
ijtc-975	97	28	policy	policy	NOUN
ijtc-975	97	29	research	research	NOUN
ijtc-975	97	30	framework	framework	NOUN
ijtc-975	97	31	table	table	NOUN
ijtc-975	97	32	1	1	NUM
ijtc-975	97	33	framework	framework	NOUN
ijtc-975	97	34	of	of	ADP
ijtc-975	97	35	the	the	DET
ijtc-975	97	36	research	research	NOUN
ijtc-975	97	37	method	method	NOUN
ijtc-975	97	38	research	research	NOUN
ijtc-975	97	39	model	model	NOUN
ijtc-975	97	40	and	and	CCONJ
ijtc-975	97	41	design	design	NOUN
ijtc-975	97	42	this	this	DET
ijtc-975	97	43	study	study	NOUN
ijtc-975	97	44	is	be	AUX
ijtc-975	97	45	classified	classify	VERB
ijtc-975	97	46	as	as	ADP
ijtc-975	97	47	empirical	empirical	ADJ
ijtc-975	97	48	research	research	NOUN
ijtc-975	97	49	since	since	SCONJ
ijtc-975	97	50	it	it	PRON
ijtc-975	97	51	uses	use	VERB
ijtc-975	97	52	descriptive	descriptive	ADJ
ijtc-975	97	53	quantitative	quantitative	ADJ
ijtc-975	97	54	research	research	NOUN
ijtc-975	97	55	methodology	methodology	NOUN
ijtc-975	97	56	,	,	PUNCT
ijtc-975	97	57	which	which	PRON
ijtc-975	97	58	is	be	AUX
ijtc-975	97	59	a	a	DET
ijtc-975	97	60	technique	technique	NOUN
ijtc-975	97	61	for	for	ADP
ijtc-975	97	62	confirming	confirm	VERB
ijtc-975	97	63	statistical	statistical	ADJ
ijtc-975	97	64	data	datum	NOUN
ijtc-975	97	65	tests	test	NOUN
ijtc-975	97	66	that	that	PRON
ijtc-975	97	67	are	be	AUX
ijtc-975	97	68	used	use	VERB
ijtc-975	97	69	to	to	PART
ijtc-975	97	70	evaluate	evaluate	VERB
ijtc-975	97	71	hypotheses	hypothesis	NOUN
ijtc-975	97	72	.	.	PUNCT
ijtc-975	98	1	about	about	ADP
ijtc-975	98	2	the	the	DET
ijtc-975	98	3	effects	effect	NOUN
ijtc-975	98	4	of	of	ADP
ijtc-975	98	5	audit	audit	NOUN
ijtc-975	98	6	committee	committee	NOUN
ijtc-975	98	7	experience	experience	NOUN
ijtc-975	98	8	on	on	ADP
ijtc-975	98	9	dividend	dividend	NOUN
ijtc-975	98	10	policy	policy	NOUN
ijtc-975	98	11	in	in	ADP
ijtc-975	98	12	manufacturing	manufacturing	NOUN
ijtc-975	98	13	companies	company	NOUN
ijtc-975	98	14	listed	list	VERB
ijtc-975	98	15	on	on	ADP
ijtc-975	98	16	the	the	DET
ijtc-975	98	17	indonesia	indonesia	PROPN
ijtc-975	98	18	stock	stock	PROPN
ijtc-975	98	19	exchange	exchange	PROPN
ijtc-975	98	20	(	(	PUNCT
ijtc-975	98	21	idx	idx	PROPN
ijtc-975	98	22	)	)	PUNCT
ijtc-975	98	23	and	and	CCONJ
ijtc-975	98	24	earnings	earning	NOUN
ijtc-975	98	25	management	management	NOUN
ijtc-975	98	26	,	,	PUNCT
ijtc-975	98	27	which	which	PRON
ijtc-975	98	28	acts	act	VERB
ijtc-975	98	29	as	as	ADP
ijtc-975	98	30	a	a	DET
ijtc-975	98	31	moderator	moderator	NOUN
ijtc-975	98	32	of	of	ADP
ijtc-975	98	33	concentrated	concentrated	ADJ
ijtc-975	98	34	ownership	ownership	NOUN
ijtc-975	98	35	,	,	PUNCT
ijtc-975	98	36	this	this	DET
ijtc-975	98	37	study	study	NOUN
ijtc-975	98	38	employs	employ	VERB
ijtc-975	98	39	a	a	DET
ijtc-975	98	40	methodology	methodology	NOUN
ijtc-975	98	41	to	to	PART
ijtc-975	98	42	assess	assess	VERB
ijtc-975	98	43	theories	theory	NOUN
ijtc-975	98	44	and	and	CCONJ
ijtc-975	98	45	present	present	ADJ
ijtc-975	98	46	empirical	empirical	ADJ
ijtc-975	98	47	data	datum	NOUN
ijtc-975	98	48	.	.	PUNCT
ijtc-975	99	1	population	population	NOUN
ijtc-975	99	2	and	and	CCONJ
ijtc-975	99	3	sample	sample	NOUN
ijtc-975	99	4	selection	selection	NOUN
ijtc-975	99	5	method	method	NOUN
ijtc-975	99	6	the	the	DET
ijtc-975	99	7	population	population	NOUN
ijtc-975	99	8	in	in	ADP
ijtc-975	99	9	this	this	DET
ijtc-975	99	10	study	study	NOUN
ijtc-975	99	11	includes	include	VERB
ijtc-975	99	12	all	all	DET
ijtc-975	99	13	manufacturing	manufacture	VERB
ijtc-975	99	14	companies	company	NOUN
ijtc-975	99	15	listed	list	VERB
ijtc-975	99	16	on	on	ADP
ijtc-975	99	17	the	the	DET
ijtc-975	99	18	indonesia	indonesia	PROPN
ijtc-975	99	19	stock	stock	PROPN
ijtc-975	99	20	exchange	exchange	PROPN
ijtc-975	99	21	(	(	PUNCT
ijtc-975	99	22	idx	idx	PROPN
ijtc-975	99	23	)	)	PUNCT
ijtc-975	99	24	with	with	ADP
ijtc-975	99	25	an	an	DET
ijtc-975	99	26	observation	observation	NOUN
ijtc-975	99	27	period	period	NOUN
ijtc-975	99	28	of	of	ADP
ijtc-975	99	29	2018	2018	NUM
ijtc-975	99	30	to	to	ADP
ijtc-975	99	31	2022	2022	NUM
ijtc-975	99	32	,	,	PUNCT
ijtc-975	99	33	where	where	SCONJ
ijtc-975	99	34	the	the	DET
ijtc-975	99	35	total	total	ADJ
ijtc-975	99	36	population	population	NOUN
ijtc-975	99	37	is	be	AUX
ijtc-975	99	38	165	165	NUM
ijtc-975	99	39	companies	company	NOUN
ijtc-975	99	40	.	.	PUNCT
ijtc-975	100	1	the	the	DET
ijtc-975	100	2	sample	sample	NOUN
ijtc-975	100	3	selection	selection	NOUN
ijtc-975	100	4	of	of	ADP
ijtc-975	100	5	this	this	DET
ijtc-975	100	6	study	study	NOUN
ijtc-975	100	7	used	use	VERB
ijtc-975	100	8	purposive	purposive	NOUN
ijtc-975	100	9	sampling	sampling	NOUN
ijtc-975	100	10	using	use	VERB
ijtc-975	100	11	several	several	ADJ
ijtc-975	100	12	criteria	criterion	NOUN
ijtc-975	100	13	,	,	PUNCT
ijtc-975	100	14	namely	namely	ADV
ijtc-975	100	15	the	the	DET
ijtc-975	100	16	company	company	NOUN
ijtc-975	100	17	:	:	PUNCT
ijtc-975	100	18	(	(	PUNCT
ijtc-975	100	19	1	1	X
ijtc-975	100	20	)	)	PUNCT
ijtc-975	100	21	making	make	VERB
ijtc-975	100	22	dividend	dividend	NOUN
ijtc-975	100	23	payments	payment	NOUN
ijtc-975	100	24	,	,	PUNCT
ijtc-975	100	25	(	(	PUNCT
ijtc-975	100	26	2	2	X
ijtc-975	100	27	)	)	PUNCT
ijtc-975	100	28	having	have	VERB
ijtc-975	100	29	concentrated	concentrate	VERB
ijtc-975	100	30	ownership	ownership	NOUN
ijtc-975	100	31	above	above	ADP
ijtc-975	100	32	50	50	NUM
ijtc-975	100	33	%	%	NOUN
ijtc-975	100	34	,	,	PUNCT
ijtc-975	100	35	(	(	PUNCT
ijtc-975	100	36	3	3	X
ijtc-975	100	37	)	)	PUNCT
ijtc-975	100	38	no	no	DET
ijtc-975	100	39	listing	listing	NOUN
ijtc-975	100	40	during	during	ADP
ijtc-975	100	41	the	the	DET
ijtc-975	100	42	observation	observation	NOUN
ijtc-975	100	43	period	period	NOUN
ijtc-975	100	44	(	(	PUNCT
ijtc-975	100	45	4	4	X
ijtc-975	100	46	)	)	PUNCT
ijtc-975	100	47	reporting	reporting	NOUN
ijtc-975	100	48	using	use	VERB
ijtc-975	100	49	rupiah	rupiah	NOUN
ijtc-975	100	50	currency	currency	NOUN
ijtc-975	100	51	.	.	PUNCT
ijtc-975	101	1	so	so	ADV
ijtc-975	101	2	that	that	SCONJ
ijtc-975	101	3	the	the	DET
ijtc-975	101	4	number	number	NOUN
ijtc-975	101	5	of	of	ADP
ijtc-975	101	6	samples	sample	NOUN
ijtc-975	101	7	used	use	VERB
ijtc-975	101	8	in	in	ADP
ijtc-975	101	9	this	this	DET
ijtc-975	101	10	study	study	NOUN
ijtc-975	101	11	amounted	amount	VERB
ijtc-975	101	12	to	to	ADP
ijtc-975	101	13	46	46	NUM
ijtc-975	101	14	companies	company	NOUN
ijtc-975	101	15	.	.	PUNCT
ijtc-975	102	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-975	102	2	the	the	DET
ijtc-975	102	3	effect	effect	NOUN
ijtc-975	102	4	of	of	ADP
ijtc-975	102	5	earnings	earning	NOUN
ijtc-975	102	6	management	management	NOUN
ijtc-975	102	7	on	on	ADP
ijtc-975	102	8	dividend	dividend	NOUN
ijtc-975	102	9	policy	policy	NOUN
ijtc-975	102	10	:	:	PUNCT
ijtc-975	102	11	concentrated	concentrate	VERB
ijtc-975	102	12	ownership	ownership	NOUN
ijtc-975	102	13	and	and	CCONJ
ijtc-975	102	14	audit	audit	NOUN
ijtc-975	102	15	committee	committee	NOUN
ijtc-975	102	16	expertise	expertise	NOUN
ijtc-975	102	17	as	as	ADP
ijtc-975	102	18	moderating	moderate	VERB
ijtc-975	102	19	variables	variable	NOUN
ijtc-975	102	20	anggraini	anggraini	NOUN
ijtc-975	102	21	,	,	PUNCT
ijtc-975	102	22	suranta	suranta	NOUN
ijtc-975	102	23	,	,	PUNCT
ijtc-975	102	24	and	and	CCONJ
ijtc-975	102	25	midiastuty	midiastuty	PROPN
ijtc-975	102	26	34	34	NUM
ijtc-975	102	27	|	|	ADV
ijtc-975	102	28	ilomata	ilomata	PROPN
ijtc-975	102	29	international	international	ADJ
ijtc-975	102	30	journal	journal	NOUN
ijtc-975	102	31	of	of	ADP
ijtc-975	102	32	tax	tax	PROPN
ijtc-975	102	33	&	&	CCONJ
ijtc-975	102	34	accounting	accounting	PROPN
ijtc-975	102	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-975	102	36	data	datum	NOUN
ijtc-975	102	37	collection	collection	NOUN
ijtc-975	102	38	methods	method	NOUN
ijtc-975	102	39	the	the	DET
ijtc-975	102	40	facts	fact	NOUN
ijtc-975	102	41	in	in	ADP
ijtc-975	102	42	an	an	DET
ijtc-975	102	43	effort	effort	NOUN
ijtc-975	102	44	to	to	PART
ijtc-975	102	45	be	be	AUX
ijtc-975	102	46	used	use	VERB
ijtc-975	102	47	in	in	ADP
ijtc-975	102	48	this	this	PRON
ijtc-975	102	49	have	have	VERB
ijtc-975	102	50	a	a	DET
ijtc-975	102	51	look	look	NOUN
ijtc-975	102	52	at	at	ADP
ijtc-975	102	53	is	be	AUX
ijtc-975	102	54	secondary	secondary	ADJ
ijtc-975	102	55	statistics	statistic	NOUN
ijtc-975	102	56	with	with	ADP
ijtc-975	102	57	documentation	documentation	NOUN
ijtc-975	102	58	techniques	technique	NOUN
ijtc-975	102	59	in	in	ADP
ijtc-975	102	60	the	the	DET
ijtc-975	102	61	form	form	NOUN
ijtc-975	102	62	of	of	ADP
ijtc-975	102	63	annual	annual	ADJ
ijtc-975	102	64	monetary	monetary	ADJ
ijtc-975	102	65	reports	report	NOUN
ijtc-975	102	66	of	of	ADP
ijtc-975	102	67	manufacturing	manufacturing	NOUN
ijtc-975	102	68	agencies	agency	NOUN
ijtc-975	102	69	indexed	index	VERB
ijtc-975	102	70	on	on	ADP
ijtc-975	102	71	the	the	DET
ijtc-975	102	72	indonesia	indonesia	PROPN
ijtc-975	102	73	inventory	inventory	PROPN
ijtc-975	102	74	trade	trade	NOUN
ijtc-975	102	75	(	(	PUNCT
ijtc-975	102	76	idx	idx	NOUN
ijtc-975	102	77	)	)	PUNCT
ijtc-975	102	78	for	for	ADP
ijtc-975	102	79	the	the	DET
ijtc-975	102	80	last	last	ADJ
ijtc-975	102	81	5	5	NUM
ijtc-975	102	82	years	year	NOUN
ijtc-975	102	83	(	(	PUNCT
ijtc-975	102	84	2018	2018	NUM
ijtc-975	102	85	-	-	SYM
ijtc-975	102	86	2022	2022	NUM
ijtc-975	102	87	)	)	PUNCT
ijtc-975	102	88	received	receive	VERB
ijtc-975	102	89	from	from	ADP
ijtc-975	102	90	the	the	DET
ijtc-975	102	91	indonesia	indonesia	PROPN
ijtc-975	102	92	inventory	inventory	PROPN
ijtc-975	102	93	alternate	alternate	ADJ
ijtc-975	102	94	internet	internet	NOUN
ijtc-975	102	95	site	site	NOUN
ijtc-975	102	96	www.idx.co.id	www.idx.co.id	PROPN
ijtc-975	102	97	and	and	CCONJ
ijtc-975	102	98	several	several	ADJ
ijtc-975	102	99	related	relate	VERB
ijtc-975	102	100	employer	employer	NOUN
ijtc-975	102	101	respectable	respectable	ADJ
ijtc-975	102	102	web	web	NOUN
ijtc-975	102	103	sites	site	NOUN
ijtc-975	102	104	.	.	PUNCT
ijtc-975	103	1	data	datum	NOUN
ijtc-975	103	2	processing	processing	NOUN
ijtc-975	103	3	method	method	NOUN
ijtc-975	103	4	using	use	VERB
ijtc-975	103	5	ibm	ibm	PROPN
ijtc-975	103	6	spss	spss	PROPN
ijtc-975	103	7	statistics	statistic	NOUN
ijtc-975	103	8	22	22	NUM
ijtc-975	103	9	,	,	PUNCT
ijtc-975	103	10	the	the	DET
ijtc-975	103	11	multiple	multiple	ADJ
ijtc-975	103	12	linear	linear	ADJ
ijtc-975	103	13	regression	regression	NOUN
ijtc-975	103	14	approach	approach	NOUN
ijtc-975	103	15	was	be	AUX
ijtc-975	103	16	employed	employ	VERB
ijtc-975	103	17	in	in	ADP
ijtc-975	103	18	this	this	DET
ijtc-975	103	19	investigation	investigation	NOUN
ijtc-975	103	20	.	.	PUNCT
ijtc-975	104	1	using	use	VERB
ijtc-975	104	2	this	this	DET
ijtc-975	104	3	approach	approach	NOUN
ijtc-975	104	4	,	,	PUNCT
ijtc-975	104	5	the	the	DET
ijtc-975	104	6	link	link	NOUN
ijtc-975	104	7	between	between	ADP
ijtc-975	104	8	the	the	DET
ijtc-975	104	9	dependent	dependent	ADJ
ijtc-975	104	10	variable	variable	NOUN
ijtc-975	104	11	(	(	PUNCT
ijtc-975	104	12	the	the	DET
ijtc-975	104	13	variable	variable	NOUN
ijtc-975	104	14	on	on	ADP
ijtc-975	104	15	which	which	PRON
ijtc-975	104	16	the	the	DET
ijtc-975	104	17	research	research	NOUN
ijtc-975	104	18	is	be	AUX
ijtc-975	104	19	focused	focused	ADJ
ijtc-975	104	20	)	)	PUNCT
ijtc-975	104	21	and	and	CCONJ
ijtc-975	104	22	other	other	ADJ
ijtc-975	104	23	variables	variable	NOUN
ijtc-975	104	24	that	that	PRON
ijtc-975	104	25	act	act	VERB
ijtc-975	104	26	as	as	SCONJ
ijtc-975	104	27	predictors	predictor	NOUN
ijtc-975	104	28	or	or	CCONJ
ijtc-975	104	29	influences	influence	NOUN
ijtc-975	104	30	on	on	ADP
ijtc-975	104	31	the	the	DET
ijtc-975	104	32	dependent	dependent	ADJ
ijtc-975	104	33	variable	variable	NOUN
ijtc-975	104	34	can	can	AUX
ijtc-975	104	35	be	be	AUX
ijtc-975	104	36	ascertained	ascertain	VERB
ijtc-975	104	37	.	.	PUNCT
ijtc-975	105	1	operational	operational	ADJ
ijtc-975	105	2	definition	definition	NOUN
ijtc-975	105	3	and	and	CCONJ
ijtc-975	105	4	measurement	measurement	NOUN
ijtc-975	105	5	of	of	ADP
ijtc-975	105	6	variables	variable	NOUN
ijtc-975	105	7	tabel	tabel	NOUN
ijtc-975	105	8	2	2	NUM
ijtc-975	105	9	describe	describe	VERB
ijtc-975	105	10	the	the	DET
ijtc-975	105	11	process	process	NOUN
ijtc-975	105	12	of	of	ADP
ijtc-975	105	13	operationalizing	operationalize	VERB
ijtc-975	105	14	andmeasurement	andmeasurement	PROPN
ijtc-975	105	15	the	the	DET
ijtc-975	105	16	study	study	NOUN
ijtc-975	105	17	variables	variable	VERB
ijtc-975	105	18	variables	variable	NOUN
ijtc-975	105	19	measurement	measurement	NOUN
ijtc-975	105	20	sources	source	NOUN
ijtc-975	106	1	dependent	dependent	ADJ
ijtc-975	106	2	variable	variable	ADJ
ijtc-975	106	3	dividend	dividend	NOUN
ijtc-975	106	4	policy	policy	NOUN
ijtc-975	106	5	dividend	dividend	NOUN
ijtc-975	106	6	policy	policy	NOUN
ijtc-975	106	7	(	(	PUNCT
ijtc-975	106	8	dpo	dpo	NOUN
ijtc-975	106	9	)	)	PUNCT
ijtc-975	106	10	=	=	PUNCT
ijtc-975	106	11	total	total	ADJ
ijtc-975	106	12	cash	cash	NOUN
ijtc-975	106	13	dividends	dividend	NOUN
ijtc-975	106	14	total	total	ADJ
ijtc-975	106	15	sales	sale	NOUN
ijtc-975	106	16	(	(	PUNCT
ijtc-975	106	17	hwang	hwang	PROPN
ijtc-975	106	18	et	et	PROPN
ijtc-975	106	19	al	al	PROPN
ijtc-975	106	20	.	.	PROPN
ijtc-975	106	21	,	,	PUNCT
ijtc-975	106	22	2013	2013	NUM
ijtc-975	106	23	)	)	PUNCT
ijtc-975	106	24	(	(	PUNCT
ijtc-975	106	25	jabbouri	jabbouri	NOUN
ijtc-975	106	26	,	,	PUNCT
ijtc-975	106	27	2016	2016	NUM
ijtc-975	106	28	)	)	PUNCT
ijtc-975	106	29	independe	independe	NOUN
ijtc-975	106	30	nt	nt	ADP
ijtc-975	106	31	variable	variable	ADJ
ijtc-975	106	32	earnings	earning	NOUN
ijtc-975	106	33	management	management	NOUN
ijtc-975	106	34	(	(	PUNCT
ijtc-975	106	35	the	the	DET
ijtc-975	106	36	modified	modify	VERB
ijtc-975	106	37	jones	jones	PROPN
ijtc-975	106	38	model	model	PROPN
ijtc-975	106	39	)	)	PUNCT
ijtc-975	106	40	a.	a.	NOUN
ijtc-975	106	41	tacit	tacit	NOUN
ijtc-975	106	42	=	=	SYM
ijtc-975	106	43	niit	niit	PROPN
ijtc-975	106	44	–	–	PUNCT
ijtc-975	106	45	cfoit	cfoit	PROPN
ijtc-975	106	46	b.	b.	PROPN
ijtc-975	106	47	tacit	tacit	PROPN
ijtc-975	106	48	tait−1	tait−1	PROPN
ijtc-975	106	49	=	=	SYM
ijtc-975	106	50	𝛽1	𝛽1	NOUN
ijtc-975	106	51	[	[	PUNCT
ijtc-975	106	52	1	1	NUM
ijtc-975	106	53	tait−1	tait−1	PROPN
ijtc-975	106	54	]	]	X
ijtc-975	106	55	+	+	CCONJ
ijtc-975	106	56	β2	β2	NOUN
ijtc-975	106	57	[	[	PUNCT
ijtc-975	106	58	δsalesit	δsalesit	NOUN
ijtc-975	106	59	tait−1	tait−1	PROPN
ijtc-975	106	60	]	]	X
ijtc-975	106	61	+	+	CCONJ
ijtc-975	106	62	β3	β3	ADJ
ijtc-975	106	63	[	[	PUNCT
ijtc-975	106	64	ppeit	ppeit	NOUN
ijtc-975	106	65	tait−1	tait−1	PROPN
ijtc-975	106	66	]	]	X
ijtc-975	106	67	c.	c.	PROPN
ijtc-975	106	68	ndait	ndait	PROPN
ijtc-975	106	69	=	=	PROPN
ijtc-975	106	70	𝛽1	𝛽1	PROPN
ijtc-975	106	71	[	[	PUNCT
ijtc-975	106	72	1	1	NUM
ijtc-975	106	73	tait−1	tait−1	PROPN
ijtc-975	106	74	]	]	X
ijtc-975	106	75	+	+	CCONJ
ijtc-975	106	76	β2	β2	NOUN
ijtc-975	106	77	[	[	PUNCT
ijtc-975	106	78	δsalesit−δrecit	δsalesit−δrecit	X
ijtc-975	106	79	tait−1	tait−1	X
ijtc-975	106	80	]	]	X
ijtc-975	106	81	+	+	CCONJ
ijtc-975	106	82	β3	β3	ADJ
ijtc-975	106	83	[	[	PUNCT
ijtc-975	106	84	ppeit	ppeit	NOUN
ijtc-975	106	85	tait−1	tait−1	PROPN
ijtc-975	106	86	]	]	X
ijtc-975	106	87	d.	d.	PROPN
ijtc-975	106	88	dacit	dacit	PROPN
ijtc-975	107	1	=	=	SYM
ijtc-975	107	2	tacit	tacit	ADJ
ijtc-975	107	3	tait−1	tait−1	PROPN
ijtc-975	107	4	−	−	PROPN
ijtc-975	107	5	ndacit	ndacit	NOUN
ijtc-975	107	6	(	(	PUNCT
ijtc-975	107	7	sabrina	sabrina	PROPN
ijtc-975	107	8	et	et	PROPN
ijtc-975	107	9	al	al	PROPN
ijtc-975	107	10	.	.	PROPN
ijtc-975	107	11	,	,	PUNCT
ijtc-975	107	12	2020	2020	NUM
ijtc-975	107	13	)	)	PUNCT
ijtc-975	107	14	moderating	moderate	VERB
ijtc-975	107	15	variable	variable	ADJ
ijtc-975	107	16	concentrate	concentrate	NOUN
ijtc-975	107	17	d	d	ADP
ijtc-975	107	18	ownership	ownership	NOUN
ijtc-975	107	19	concentrated	concentrate	VERB
ijtc-975	107	20	ownership	ownership	NOUN
ijtc-975	107	21	(	(	PUNCT
ijtc-975	107	22	con	con	NOUN
ijtc-975	107	23	)	)	PUNCT
ijtc-975	107	24	is	be	AUX
ijtc-975	107	25	measured	measure	VERB
ijtc-975	107	26	by	by	ADP
ijtc-975	107	27	the	the	DET
ijtc-975	107	28	percentage	percentage	NOUN
ijtc-975	107	29	of	of	ADP
ijtc-975	107	30	shares	share	NOUN
ijtc-975	107	31	owned	own	VERB
ijtc-975	107	32	by	by	ADP
ijtc-975	107	33	the	the	DET
ijtc-975	107	34	first	first	ADJ
ijtc-975	107	35	shareholder	shareholder	NOUN
ijtc-975	107	36	above	above	ADP
ijtc-975	107	37	50	50	NUM
ijtc-975	107	38	%	%	NOUN
ijtc-975	107	39	(	(	PUNCT
ijtc-975	107	40	midiastuty	midiastuty	PROPN
ijtc-975	107	41	et	et	PROPN
ijtc-975	107	42	al	al	PROPN
ijtc-975	107	43	.	.	PROPN
ijtc-975	107	44	,	,	PUNCT
ijtc-975	107	45	2017	2017	NUM
ijtc-975	107	46	)	)	PUNCT
ijtc-975	107	47	audit	audit	NOUN
ijtc-975	107	48	committee	committee	NOUN
ijtc-975	107	49	expertise	expertise	NOUN
ijtc-975	107	50	the	the	DET
ijtc-975	107	51	proportion	proportion	NOUN
ijtc-975	107	52	of	of	ADP
ijtc-975	107	53	audit	audit	NOUN
ijtc-975	107	54	committee	committee	NOUN
ijtc-975	107	55	members	member	NOUN
ijtc-975	107	56	who	who	PRON
ijtc-975	107	57	have	have	VERB
ijtc-975	107	58	expertise	expertise	NOUN
ijtc-975	107	59	in	in	ADP
ijtc-975	107	60	accounting	accounting	NOUN
ijtc-975	107	61	or	or	CCONJ
ijtc-975	107	62	finance	finance	NOUN
ijtc-975	107	63	(	(	PUNCT
ijtc-975	107	64	be´dard	be´dard	PROPN
ijtc-975	107	65	et	et	PROPN
ijtc-975	107	66	al	al	PROPN
ijtc-975	107	67	.	.	PROPN
ijtc-975	107	68	,	,	PUNCT
ijtc-975	107	69	2004	2004	NUM
ijtc-975	107	70	)	)	PUNCT
ijtc-975	107	71	control	control	VERB
ijtc-975	107	72	variable	variable	ADJ
ijtc-975	107	73	cash	cash	NOUN
ijtc-975	107	74	flow	flow	NOUN
ijtc-975	107	75	from	from	ADP
ijtc-975	107	76	operations	operation	NOUN
ijtc-975	107	77	(	(	PUNCT
ijtc-975	107	78	cfo	cfo	NOUN
ijtc-975	107	79	)	)	PUNCT
ijtc-975	107	80	cfo	cfo	NOUN
ijtc-975	108	1	=	=	SYM
ijtc-975	108	2	𝐶𝑎𝑠ℎ	𝐶𝑎𝑠ℎ	PROPN
ijtc-975	108	3	𝑓𝑙𝑜𝑤𝑠	𝑓𝑙𝑜𝑤𝑠	ADV
ijtc-975	108	4	𝑓𝑟𝑜𝑚	𝑓𝑟𝑜𝑚	PROPN
ijtc-975	108	5	𝑜𝑝𝑒𝑟𝑎𝑡𝑖𝑜𝑛𝑠	𝑜𝑝𝑒𝑟𝑎𝑡𝑖𝑜𝑛𝑠	PROPN
ijtc-975	108	6	𝑇𝑜𝑡𝑎𝑙	𝑇𝑜𝑡𝑎𝑙	PROPN
ijtc-975	108	7	𝐴𝑠𝑠𝑒𝑡𝑠	𝐴𝑠𝑠𝑒𝑡𝑠	PROPN
ijtc-975	108	8	(	(	PUNCT
ijtc-975	108	9	ben	ben	PROPN
ijtc-975	108	10	salah	salah	PROPN
ijtc-975	108	11	&	&	CCONJ
ijtc-975	108	12	jarboui	jarboui	PROPN
ijtc-975	108	13	,	,	PUNCT
ijtc-975	108	14	2022	2022	NUM
ijtc-975	108	15	)	)	PUNCT
ijtc-975	108	16	liquidity	liquidity	NOUN
ijtc-975	108	17	of	of	ADP
ijtc-975	108	18	firm	firm	NOUN
ijtc-975	108	19	(	(	PUNCT
ijtc-975	108	20	liq	liq	NOUN
ijtc-975	108	21	)	)	PUNCT
ijtc-975	108	22	liq	liq	NOUN
ijtc-975	108	23	=	=	SYM
ijtc-975	108	24	𝑐𝑢𝑟𝑟𝑒𝑛𝑡	𝑐𝑢𝑟𝑟𝑒𝑛𝑡	NOUN
ijtc-975	108	25	𝑎𝑠𝑠𝑒𝑡𝑠	𝑎𝑠𝑠𝑒𝑡𝑠	VERB
ijtc-975	108	26	𝑐𝑢𝑟𝑟𝑒𝑛𝑡	𝑐𝑢𝑟𝑟𝑒𝑛𝑡	PROPN
ijtc-975	108	27	𝑙𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑖𝑒𝑠	𝑙𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑖𝑒𝑠	PROPN
ijtc-975	108	28	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-975	108	29	the	the	DET
ijtc-975	108	30	effect	effect	NOUN
ijtc-975	108	31	of	of	ADP
ijtc-975	108	32	earnings	earning	NOUN
ijtc-975	108	33	management	management	NOUN
ijtc-975	108	34	on	on	ADP
ijtc-975	108	35	dividend	dividend	NOUN
ijtc-975	108	36	policy	policy	NOUN
ijtc-975	108	37	:	:	PUNCT
ijtc-975	108	38	concentrated	concentrate	VERB
ijtc-975	108	39	ownership	ownership	NOUN
ijtc-975	108	40	and	and	CCONJ
ijtc-975	108	41	audit	audit	NOUN
ijtc-975	108	42	committee	committee	NOUN
ijtc-975	108	43	expertise	expertise	NOUN
ijtc-975	108	44	as	as	ADP
ijtc-975	108	45	moderating	moderate	VERB
ijtc-975	108	46	variables	variable	NOUN
ijtc-975	108	47	anggraini	anggraini	NOUN
ijtc-975	108	48	,	,	PUNCT
ijtc-975	108	49	suranta	suranta	NOUN
ijtc-975	108	50	,	,	PUNCT
ijtc-975	108	51	and	and	CCONJ
ijtc-975	108	52	midiastuty	midiastuty	PROPN
ijtc-975	108	53	35	35	NUM
ijtc-975	108	54	|	|	NOUN
ijtc-975	108	55	ilomata	ilomata	PROPN
ijtc-975	108	56	international	international	ADJ
ijtc-975	108	57	journal	journal	NOUN
ijtc-975	108	58	of	of	ADP
ijtc-975	108	59	tax	tax	PROPN
ijtc-975	108	60	&	&	CCONJ
ijtc-975	108	61	accounting	accounting	PROPN
ijtc-975	108	62	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-975	108	63	result	result	NOUN
ijtc-975	108	64	and	and	CCONJ
ijtc-975	108	65	discussion	discussion	NOUN
ijtc-975	108	66	based	base	VERB
ijtc-975	108	67	on	on	ADP
ijtc-975	108	68	purposive	purposive	ADJ
ijtc-975	108	69	sampling	sampling	NOUN
ijtc-975	108	70	,	,	PUNCT
ijtc-975	108	71	there	there	PRON
ijtc-975	108	72	are	be	VERB
ijtc-975	108	73	128	128	NUM
ijtc-975	108	74	observations	observation	NOUN
ijtc-975	108	75	obtained	obtain	VERB
ijtc-975	108	76	from	from	ADP
ijtc-975	108	77	46	46	NUM
ijtc-975	108	78	manufacturing	manufacturing	NOUN
ijtc-975	108	79	companies	company	NOUN
ijtc-975	108	80	during	during	ADP
ijtc-975	108	81	the	the	DET
ijtc-975	108	82	observation	observation	NOUN
ijtc-975	108	83	period	period	NOUN
ijtc-975	108	84	from	from	ADP
ijtc-975	108	85	2018	2018	NUM
ijtc-975	108	86	-	-	SYM
ijtc-975	108	87	2022	2022	NUM
ijtc-975	108	88	.	.	PUNCT
ijtc-975	109	1	no	no	DET
ijtc-975	109	2	information	information	NOUN
ijtc-975	109	3	amount	amount	NOUN
ijtc-975	109	4	1	1	NUM
ijtc-975	109	5	amount	amount	NOUN
ijtc-975	109	6	of	of	ADP
ijtc-975	109	7	manufacturing	manufacturing	NOUN
ijtc-975	109	8	companies	company	NOUN
ijtc-975	109	9	registered	register	VERB
ijtc-975	109	10	on	on	ADP
ijtc-975	109	11	the	the	DET
ijtc-975	109	12	indonesia	indonesia	PROPN
ijtc-975	109	13	stock	stock	PROPN
ijtc-975	109	14	exchange	exchange	PROPN
ijtc-975	109	15	(	(	PUNCT
ijtc-975	109	16	idx	idx	PROPN
ijtc-975	109	17	)	)	PUNCT
ijtc-975	109	18	from	from	ADP
ijtc-975	109	19	2018	2018	NUM
ijtc-975	109	20	-	-	SYM
ijtc-975	109	21	2022	2022	NUM
ijtc-975	109	22	165	165	NUM
ijtc-975	109	23	2	2	NUM
ijtc-975	109	24	companies	company	NOUN
ijtc-975	109	25	that	that	PRON
ijtc-975	109	26	do	do	AUX
ijtc-975	109	27	not	not	PART
ijtc-975	109	28	pay	pay	VERB
ijtc-975	109	29	dividends	dividend	NOUN
ijtc-975	109	30	(	(	PUNCT
ijtc-975	109	31	85	85	NUM
ijtc-975	109	32	)	)	PUNCT
ijtc-975	109	33	3	3	NUM
ijtc-975	109	34	companies	company	NOUN
ijtc-975	109	35	the	the	PRON
ijtc-975	109	36	use	use	VERB
ijtc-975	109	37	foreign	foreign	ADJ
ijtc-975	109	38	currency	currency	NOUN
ijtc-975	109	39	(	(	PUNCT
ijtc-975	109	40	20	20	NUM
ijtc-975	109	41	)	)	PUNCT
ijtc-975	109	42	4	4	NUM
ijtc-975	109	43	companies	company	NOUN
ijtc-975	109	44	with	with	ADP
ijtc-975	109	45	concentrated	concentrated	ADJ
ijtc-975	109	46	ownership	ownership	NOUN
ijtc-975	109	47	below	below	ADP
ijtc-975	109	48	50	50	NUM
ijtc-975	109	49	%	%	NOUN
ijtc-975	109	50	(	(	PUNCT
ijtc-975	109	51	10	10	NUM
ijtc-975	109	52	)	)	SYM
ijtc-975	109	53	5	5	NUM
ijtc-975	109	54	companies	company	NOUN
ijtc-975	109	55	that	that	PRON
ijtc-975	109	56	do	do	AUX
ijtc-975	109	57	not	not	PART
ijtc-975	109	58	have	have	VERB
ijtc-975	109	59	a	a	DET
ijtc-975	109	60	listing	listing	NOUN
ijtc-975	109	61	during	during	ADP
ijtc-975	109	62	the	the	DET
ijtc-975	109	63	observation	observation	NOUN
ijtc-975	109	64	period	period	NOUN
ijtc-975	109	65	(	(	PUNCT
ijtc-975	109	66	4	4	X
ijtc-975	109	67	)	)	PUNCT
ijtc-975	109	68	amount	amount	NOUN
ijtc-975	109	69	of	of	ADP
ijtc-975	109	70	company	company	NOUN
ijtc-975	109	71	samples	sample	NOUN
ijtc-975	109	72	46	46	NUM
ijtc-975	109	73	descriptive	descriptive	ADJ
ijtc-975	109	74	statistics	statistic	NOUN
ijtc-975	109	75	table	table	NOUN
ijtc-975	109	76	3	3	NUM
ijtc-975	109	77	descriptive	descriptive	ADJ
ijtc-975	109	78	statistics	statistic	NOUN
ijtc-975	109	79	of	of	ADP
ijtc-975	109	80	research	research	NOUN
ijtc-975	109	81	variables	variable	NOUN
ijtc-975	109	82	n	n	PRON
ijtc-975	109	83	minimum	minimum	ADJ
ijtc-975	109	84	maximum	maximum	ADJ
ijtc-975	109	85	mean	mean	ADJ
ijtc-975	109	86	std	std	X
ijtc-975	109	87	.	.	PUNCT
ijtc-975	110	1	deviation	deviation	NOUN
ijtc-975	110	2	dpo	dpo	NOUN
ijtc-975	110	3	128	128	NUM
ijtc-975	111	1	0.00000093	0.00000093	NUM
ijtc-975	111	2	0.57	0.57	NUM
ijtc-975	112	1	0.0606	0.0606	NUM
ijtc-975	112	2	0.08631	0.08631	NUM
ijtc-975	112	3	dac	dac	NOUN
ijtc-975	112	4	128	128	NUM
ijtc-975	112	5	-0.26	-0.26	NOUN
ijtc-975	112	6	0.23	0.23	NUM
ijtc-975	112	7	-0.0062	-0.0062	NOUN
ijtc-975	112	8	0.07176	0.07176	NUM
ijtc-975	112	9	con	con	NOUN
ijtc-975	112	10	128	128	NUM
ijtc-975	112	11	0.50	0.50	NUM
ijtc-975	112	12	1.00	1.00	NUM
ijtc-975	112	13	0.7184	0.7184	NUM
ijtc-975	112	14	0.15801	0.15801	NUM
ijtc-975	112	15	expert	expert	NOUN
ijtc-975	112	16	128	128	NUM
ijtc-975	112	17	0.25	0.25	NUM
ijtc-975	112	18	1.00	1.00	NUM
ijtc-975	112	19	0.7949	0.7949	NUM
ijtc-975	112	20	0.23845	0.23845	NUM
ijtc-975	112	21	cfo	cfo	NOUN
ijtc-975	112	22	128	128	NUM
ijtc-975	112	23	-0.23	-0.23	NUM
ijtc-975	112	24	0.44	0.44	NUM
ijtc-975	112	25	0.1102	0.1102	NUM
ijtc-975	112	26	0.10334	0.10334	NUM
ijtc-975	112	27	liq	liq	NOUN
ijtc-975	112	28	128	128	NUM
ijtc-975	112	29	0.61	0.61	NUM
ijtc-975	112	30	13.87	13.87	NUM
ijtc-975	112	31	2.9373	2.9373	NUM
ijtc-975	112	32	2.45837	2.45837	NUM
ijtc-975	112	33	source	source	NOUN
ijtc-975	112	34	:	:	PUNCT
ijtc-975	112	35	secondary	secondary	ADJ
ijtc-975	112	36	data	datum	NOUN
ijtc-975	112	37	processed	process	VERB
ijtc-975	112	38	,	,	PUNCT
ijtc-975	112	39	2023	2023	NUM
ijtc-975	112	40	table	table	NOUN
ijtc-975	112	41	3	3	NUM
ijtc-975	112	42	shows	show	VERB
ijtc-975	112	43	that	that	SCONJ
ijtc-975	112	44	the	the	DET
ijtc-975	112	45	company	company	NOUN
ijtc-975	112	46	pays	pay	VERB
ijtc-975	112	47	dividends	dividend	NOUN
ijtc-975	112	48	of	of	ADP
ijtc-975	112	49	6.06	6.06	NUM
ijtc-975	112	50	percent	percent	NOUN
ijtc-975	112	51	of	of	ADP
ijtc-975	112	52	total	total	ADJ
ijtc-975	112	53	sales	sale	NOUN
ijtc-975	112	54	on	on	ADP
ijtc-975	112	55	average	average	ADJ
ijtc-975	112	56	,	,	PUNCT
ijtc-975	112	57	with	with	ADP
ijtc-975	112	58	the	the	DET
ijtc-975	112	59	highest	high	ADJ
ijtc-975	112	60	dividend	dividend	NOUN
ijtc-975	112	61	payment	payment	NOUN
ijtc-975	112	62	being	be	AUX
ijtc-975	112	63	57	57	NUM
ijtc-975	112	64	percent	percent	NOUN
ijtc-975	112	65	of	of	ADP
ijtc-975	112	66	total	total	ADJ
ijtc-975	112	67	sales	sale	NOUN
ijtc-975	112	68	and	and	CCONJ
ijtc-975	112	69	the	the	DET
ijtc-975	112	70	lowest	low	ADJ
ijtc-975	112	71	dividend	dividend	NOUN
ijtc-975	112	72	payment	payment	NOUN
ijtc-975	112	73	being	be	AUX
ijtc-975	112	74	0.00009	0.00009	NUM
ijtc-975	112	75	percent	percent	NOUN
ijtc-975	112	76	of	of	ADP
ijtc-975	112	77	total	total	ADJ
ijtc-975	112	78	company	company	NOUN
ijtc-975	112	79	sales	sale	NOUN
ijtc-975	112	80	.	.	PUNCT
ijtc-975	113	1	the	the	DET
ijtc-975	113	2	average	average	ADJ
ijtc-975	113	3	dividend	dividend	NOUN
ijtc-975	113	4	policy	policy	NOUN
ijtc-975	113	5	variable	variable	NOUN
ijtc-975	113	6	,	,	PUNCT
ijtc-975	113	7	as	as	SCONJ
ijtc-975	113	8	proxied	proxie	VERB
ijtc-975	113	9	by	by	ADP
ijtc-975	113	10	dpo	dpo	NOUN
ijtc-975	113	11	of	of	ADP
ijtc-975	113	12	0.0606	0.0606	NUM
ijtc-975	113	13	,	,	PUNCT
ijtc-975	113	14	indicates	indicate	VERB
ijtc-975	113	15	this	this	PRON
ijtc-975	113	16	.	.	PUNCT
ijtc-975	114	1	the	the	DET
ijtc-975	114	2	standard	standard	ADJ
ijtc-975	114	3	deviation	deviation	NOUN
ijtc-975	114	4	of	of	ADP
ijtc-975	114	5	the	the	DET
ijtc-975	114	6	dividend	dividend	NOUN
ijtc-975	114	7	policy	policy	NOUN
ijtc-975	114	8	is	be	AUX
ijtc-975	114	9	0.08631	0.08631	NUM
ijtc-975	114	10	and	and	CCONJ
ijtc-975	114	11	when	when	SCONJ
ijtc-975	114	12	compared	compare	VERB
ijtc-975	114	13	with	with	ADP
ijtc-975	114	14	the	the	DET
ijtc-975	114	15	average	average	ADJ
ijtc-975	114	16	value	value	NOUN
ijtc-975	114	17	of	of	ADP
ijtc-975	114	18	0.0606	0.0606	NUM
ijtc-975	114	19	,	,	PUNCT
ijtc-975	114	20	it	it	PRON
ijtc-975	114	21	shows	show	VERB
ijtc-975	114	22	that	that	SCONJ
ijtc-975	114	23	the	the	DET
ijtc-975	114	24	standard	standard	ADJ
ijtc-975	114	25	deviation	deviation	NOUN
ijtc-975	114	26	value	value	NOUN
ijtc-975	114	27	of	of	ADP
ijtc-975	114	28	the	the	DET
ijtc-975	114	29	dividend	dividend	NOUN
ijtc-975	114	30	policy	policy	NOUN
ijtc-975	114	31	variable	variable	NOUN
ijtc-975	114	32	is	be	AUX
ijtc-975	114	33	greater	great	ADJ
ijtc-975	114	34	than	than	ADP
ijtc-975	114	35	the	the	DET
ijtc-975	114	36	average	average	ADJ
ijtc-975	114	37	value	value	NOUN
ijtc-975	114	38	so	so	SCONJ
ijtc-975	114	39	that	that	SCONJ
ijtc-975	114	40	this	this	PRON
ijtc-975	114	41	illustrates	illustrate	VERB
ijtc-975	114	42	that	that	SCONJ
ijtc-975	114	43	the	the	DET
ijtc-975	114	44	dividend	dividend	NOUN
ijtc-975	114	45	policy	policy	NOUN
ijtc-975	114	46	of	of	ADP
ijtc-975	114	47	the	the	DET
ijtc-975	114	48	companies	company	NOUN
ijtc-975	114	49	sampled	sample	VERB
ijtc-975	114	50	in	in	ADP
ijtc-975	114	51	this	this	DET
ijtc-975	114	52	study	study	NOUN
ijtc-975	114	53	is	be	AUX
ijtc-975	114	54	varied	varied	ADJ
ijtc-975	114	55	.	.	PUNCT
ijtc-975	115	1	with	with	ADP
ijtc-975	115	2	an	an	DET
ijtc-975	115	3	average	average	ADJ
ijtc-975	115	4	value	value	NOUN
ijtc-975	115	5	of	of	ADP
ijtc-975	115	6	-0.0062	-0.0062	NOUN
ijtc-975	115	7	,	,	PUNCT
ijtc-975	115	8	table	table	NOUN
ijtc-975	115	9	3	3	NUM
ijtc-975	115	10	demonstrates	demonstrate	VERB
ijtc-975	115	11	that	that	SCONJ
ijtc-975	115	12	the	the	DET
ijtc-975	115	13	first	first	ADJ
ijtc-975	115	14	independent	independent	ADJ
ijtc-975	115	15	variable	variable	NOUN
ijtc-975	115	16	in	in	ADP
ijtc-975	115	17	this	this	DET
ijtc-975	115	18	study	study	NOUN
ijtc-975	115	19	proxied	proxie	VERB
ijtc-975	115	20	by	by	ADP
ijtc-975	115	21	dac	dac	NOUN
ijtc-975	115	22	is	be	AUX
ijtc-975	115	23	earnings	earning	NOUN
ijtc-975	115	24	management	management	NOUN
ijtc-975	115	25	.	.	PUNCT
ijtc-975	116	1	this	this	PRON
ijtc-975	116	2	indicates	indicate	VERB
ijtc-975	116	3	that	that	SCONJ
ijtc-975	116	4	,	,	PUNCT
ijtc-975	116	5	generally	generally	ADV
ijtc-975	116	6	speaking	speak	VERB
ijtc-975	116	7	,	,	PUNCT
ijtc-975	116	8	the	the	DET
ijtc-975	116	9	organizations	organization	NOUN
ijtc-975	116	10	sampled	sample	VERB
ijtc-975	116	11	in	in	ADP
ijtc-975	116	12	this	this	DET
ijtc-975	116	13	study	study	NOUN
ijtc-975	116	14	implement	implement	VERB
ijtc-975	116	15	earnings	earning	NOUN
ijtc-975	116	16	management	management	NOUN
ijtc-975	116	17	in	in	ADP
ijtc-975	116	18	a	a	DET
ijtc-975	116	19	way	way	NOUN
ijtc-975	116	20	that	that	PRON
ijtc-975	116	21	minimizes	minimize	VERB
ijtc-975	116	22	or	or	CCONJ
ijtc-975	116	23	decreases	decrease	VERB
ijtc-975	116	24	income	income	NOUN
ijtc-975	116	25	.	.	PUNCT
ijtc-975	117	1	the	the	DET
ijtc-975	117	2	highest	high	ADJ
ijtc-975	117	3	value	value	NOUN
ijtc-975	117	4	of	of	ADP
ijtc-975	117	5	positive	positive	ADJ
ijtc-975	117	6	earnings	earning	NOUN
ijtc-975	117	7	management	management	NOUN
ijtc-975	117	8	shows	show	VERB
ijtc-975	117	9	that	that	SCONJ
ijtc-975	117	10	the	the	DET
ijtc-975	117	11	businesses	business	NOUN
ijtc-975	117	12	examined	examine	VERB
ijtc-975	117	13	in	in	ADP
ijtc-975	117	14	this	this	DET
ijtc-975	117	15	research	research	NOUN
ijtc-975	117	16	use	use	VERB
ijtc-975	117	17	an	an	DET
ijtc-975	117	18	income	income	NOUN
ijtc-975	117	19	-	-	PUNCT
ijtc-975	117	20	maximization	maximization	NOUN
ijtc-975	117	21	/	/	SYM
ijtc-975	117	22	income	income	NOUN
ijtc-975	117	23	-	-	PUNCT
ijtc-975	117	24	increasing	increase	VERB
ijtc-975	117	25	pattern	pattern	NOUN
ijtc-975	117	26	for	for	ADP
ijtc-975	117	27	their	their	PRON
ijtc-975	117	28	earnings	earning	NOUN
ijtc-975	117	29	management	management	NOUN
ijtc-975	117	30	.	.	PUNCT
ijtc-975	118	1	the	the	DET
ijtc-975	118	2	standard	standard	ADJ
ijtc-975	118	3	deviation	deviation	NOUN
ijtc-975	118	4	on	on	ADP
ijtc-975	118	5	this	this	DET
ijtc-975	118	6	variable	variable	NOUN
ijtc-975	118	7	is	be	AUX
ijtc-975	118	8	0.07176	0.07176	NUM
ijtc-975	118	9	,	,	PUNCT
ijtc-975	118	10	compared	compare	VERB
ijtc-975	118	11	to	to	ADP
ijtc-975	118	12	the	the	DET
ijtc-975	118	13	average	average	ADJ
ijtc-975	118	14	value	value	NOUN
ijtc-975	118	15	of	of	ADP
ijtc-975	118	16	-0.0062	-0.0062	NOUN
ijtc-975	118	17	,	,	PUNCT
ijtc-975	118	18	it	it	PRON
ijtc-975	118	19	shows	show	VERB
ijtc-975	118	20	that	that	SCONJ
ijtc-975	118	21	the	the	DET
ijtc-975	118	22	standard	standard	ADJ
ijtc-975	118	23	deviation	deviation	NOUN
ijtc-975	118	24	value	value	NOUN
ijtc-975	118	25	of	of	ADP
ijtc-975	118	26	earnings	earning	NOUN
ijtc-975	118	27	management	management	NOUN
ijtc-975	118	28	is	be	AUX
ijtc-975	118	29	greater	great	ADJ
ijtc-975	118	30	than	than	ADP
ijtc-975	118	31	the	the	DET
ijtc-975	118	32	average	average	ADJ
ijtc-975	118	33	value	value	NOUN
ijtc-975	118	34	,	,	PUNCT
ijtc-975	118	35	thus	thus	ADV
ijtc-975	118	36	illustrating	illustrate	VERB
ijtc-975	118	37	that	that	SCONJ
ijtc-975	118	38	the	the	DET
ijtc-975	118	39	earnings	earning	NOUN
ijtc-975	118	40	management	management	NOUN
ijtc-975	118	41	of	of	ADP
ijtc-975	118	42	the	the	DET
ijtc-975	118	43	companies	company	NOUN
ijtc-975	118	44	sampled	sample	VERB
ijtc-975	118	45	in	in	ADP
ijtc-975	118	46	this	this	DET
ijtc-975	118	47	study	study	NOUN
ijtc-975	118	48	varies	vary	VERB
ijtc-975	118	49	.	.	PUNCT
ijtc-975	119	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-975	119	2	the	the	DET
ijtc-975	119	3	effect	effect	NOUN
ijtc-975	119	4	of	of	ADP
ijtc-975	119	5	earnings	earning	NOUN
ijtc-975	119	6	management	management	NOUN
ijtc-975	119	7	on	on	ADP
ijtc-975	119	8	dividend	dividend	NOUN
ijtc-975	119	9	policy	policy	NOUN
ijtc-975	119	10	:	:	PUNCT
ijtc-975	119	11	concentrated	concentrate	VERB
ijtc-975	119	12	ownership	ownership	NOUN
ijtc-975	119	13	and	and	CCONJ
ijtc-975	119	14	audit	audit	NOUN
ijtc-975	119	15	committee	committee	NOUN
ijtc-975	119	16	expertise	expertise	NOUN
ijtc-975	119	17	as	as	ADP
ijtc-975	119	18	moderating	moderate	VERB
ijtc-975	119	19	variables	variable	NOUN
ijtc-975	119	20	anggraini	anggraini	NOUN
ijtc-975	119	21	,	,	PUNCT
ijtc-975	119	22	suranta	suranta	NOUN
ijtc-975	119	23	,	,	PUNCT
ijtc-975	119	24	and	and	CCONJ
ijtc-975	119	25	midiastuty	midiastuty	VERB
ijtc-975	119	26	36	36	NUM
ijtc-975	119	27	|	|	ADV
ijtc-975	119	28	ilomata	ilomata	PROPN
ijtc-975	119	29	international	international	ADJ
ijtc-975	119	30	journal	journal	NOUN
ijtc-975	119	31	of	of	ADP
ijtc-975	119	32	tax	tax	PROPN
ijtc-975	119	33	&	&	CCONJ
ijtc-975	119	34	accounting	accounting	NOUN
ijtc-975	119	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-975	119	36	furthermore	furthermore	ADV
ijtc-975	119	37	,	,	PUNCT
ijtc-975	119	38	the	the	DET
ijtc-975	119	39	table	table	NOUN
ijtc-975	119	40	displays	display	VERB
ijtc-975	119	41	the	the	DET
ijtc-975	119	42	average	average	ADJ
ijtc-975	119	43	value	value	NOUN
ijtc-975	119	44	of	of	ADP
ijtc-975	119	45	0.7184	0.7184	NUM
ijtc-975	119	46	for	for	ADP
ijtc-975	119	47	the	the	DET
ijtc-975	119	48	concentrated	concentrated	ADJ
ijtc-975	119	49	ownership	ownership	NOUN
ijtc-975	119	50	proxied	proxie	VERB
ijtc-975	119	51	by	by	ADP
ijtc-975	119	52	con	con	PROPN
ijtc-975	119	53	.	.	PUNCT
ijtc-975	120	1	this	this	PRON
ijtc-975	120	2	indicates	indicate	VERB
ijtc-975	120	3	that	that	SCONJ
ijtc-975	120	4	,	,	PUNCT
ijtc-975	120	5	among	among	ADP
ijtc-975	120	6	the	the	DET
ijtc-975	120	7	companies	company	NOUN
ijtc-975	120	8	sampled	sample	VERB
ijtc-975	120	9	in	in	ADP
ijtc-975	120	10	this	this	DET
ijtc-975	120	11	study	study	NOUN
ijtc-975	120	12	,	,	PUNCT
ijtc-975	120	13	the	the	DET
ijtc-975	120	14	average	average	ADJ
ijtc-975	120	15	concentrated	concentrated	ADJ
ijtc-975	120	16	ownership	ownership	NOUN
ijtc-975	120	17	is	be	AUX
ijtc-975	120	18	71.8	71.8	NUM
ijtc-975	120	19	%	%	NOUN
ijtc-975	120	20	,	,	PUNCT
ijtc-975	120	21	with	with	ADP
ijtc-975	120	22	the	the	DET
ijtc-975	120	23	lowest	low	ADJ
ijtc-975	120	24	concentrated	concentrated	ADJ
ijtc-975	120	25	ownership	ownership	NOUN
ijtc-975	120	26	being	be	AUX
ijtc-975	120	27	0.50	0.50	NUM
ijtc-975	120	28	,	,	PUNCT
ijtc-975	120	29	indicating	indicate	VERB
ijtc-975	120	30	that	that	SCONJ
ijtc-975	120	31	some	some	DET
ijtc-975	120	32	companies	company	NOUN
ijtc-975	120	33	have	have	VERB
ijtc-975	120	34	the	the	DET
ijtc-975	120	35	lowest	low	ADJ
ijtc-975	120	36	concentrated	concentrated	ADJ
ijtc-975	120	37	ownership	ownership	NOUN
ijtc-975	120	38	of	of	ADP
ijtc-975	120	39	50	50	NUM
ijtc-975	120	40	%	%	NOUN
ijtc-975	120	41	,	,	PUNCT
ijtc-975	120	42	and	and	CCONJ
ijtc-975	120	43	the	the	DET
ijtc-975	120	44	highest	high	ADJ
ijtc-975	120	45	value	value	NOUN
ijtc-975	120	46	of	of	ADP
ijtc-975	120	47	1.00	1.00	NUM
ijtc-975	120	48	,	,	PUNCT
ijtc-975	120	49	indicating	indicate	VERB
ijtc-975	120	50	that	that	SCONJ
ijtc-975	120	51	the	the	DET
ijtc-975	120	52	company	company	NOUN
ijtc-975	120	53	with	with	ADP
ijtc-975	120	54	the	the	DET
ijtc-975	120	55	most	most	ADV
ijtc-975	120	56	significant	significant	ADJ
ijtc-975	120	57	concentrated	concentrated	ADJ
ijtc-975	120	58	ownership	ownership	NOUN
ijtc-975	120	59	is	be	AUX
ijtc-975	120	60	100	100	NUM
ijtc-975	120	61	%	%	NOUN
ijtc-975	120	62	.	.	PUNCT
ijtc-975	121	1	the	the	DET
ijtc-975	121	2	data	datum	NOUN
ijtc-975	121	3	from	from	ADP
ijtc-975	121	4	the	the	DET
ijtc-975	121	5	con	con	PROPN
ijtc-975	121	6	variable	variable	NOUN
ijtc-975	121	7	does	do	AUX
ijtc-975	121	8	not	not	PART
ijtc-975	121	9	vary	vary	VERB
ijtc-975	121	10	,	,	PUNCT
ijtc-975	121	11	as	as	SCONJ
ijtc-975	121	12	indicated	indicate	VERB
ijtc-975	121	13	by	by	ADP
ijtc-975	121	14	the	the	DET
ijtc-975	121	15	standard	standard	ADJ
ijtc-975	121	16	deviation	deviation	NOUN
ijtc-975	121	17	value	value	NOUN
ijtc-975	121	18	of	of	ADP
ijtc-975	121	19	0.15801	0.15801	NUM
ijtc-975	121	20	,	,	PUNCT
ijtc-975	121	21	which	which	PRON
ijtc-975	121	22	is	be	AUX
ijtc-975	121	23	less	less	ADJ
ijtc-975	121	24	than	than	ADP
ijtc-975	121	25	the	the	DET
ijtc-975	121	26	average	average	NOUN
ijtc-975	121	27	.	.	PUNCT
ijtc-975	122	1	the	the	DET
ijtc-975	122	2	standard	standard	ADJ
ijtc-975	122	3	deviation	deviation	NOUN
ijtc-975	122	4	of	of	ADP
ijtc-975	122	5	ownership	ownership	NOUN
ijtc-975	122	6	concentration	concentration	NOUN
ijtc-975	122	7	is	be	AUX
ijtc-975	122	8	0.15801	0.15801	NUM
ijtc-975	122	9	and	and	CCONJ
ijtc-975	122	10	when	when	SCONJ
ijtc-975	122	11	compared	compare	VERB
ijtc-975	122	12	with	with	ADP
ijtc-975	122	13	the	the	DET
ijtc-975	122	14	average	average	ADJ
ijtc-975	122	15	value	value	NOUN
ijtc-975	122	16	of	of	ADP
ijtc-975	122	17	0.7184	0.7184	NUM
ijtc-975	122	18	,	,	PUNCT
ijtc-975	122	19	it	it	PRON
ijtc-975	122	20	shows	show	VERB
ijtc-975	122	21	that	that	SCONJ
ijtc-975	122	22	the	the	DET
ijtc-975	122	23	standard	standard	ADJ
ijtc-975	122	24	deviation	deviation	NOUN
ijtc-975	122	25	value	value	NOUN
ijtc-975	122	26	of	of	ADP
ijtc-975	122	27	the	the	DET
ijtc-975	122	28	dividend	dividend	NOUN
ijtc-975	122	29	policy	policy	NOUN
ijtc-975	122	30	variable	variable	NOUN
ijtc-975	122	31	is	be	AUX
ijtc-975	122	32	greater	great	ADJ
ijtc-975	122	33	than	than	ADP
ijtc-975	122	34	the	the	DET
ijtc-975	122	35	average	average	ADJ
ijtc-975	122	36	value	value	NOUN
ijtc-975	122	37	so	so	SCONJ
ijtc-975	122	38	that	that	SCONJ
ijtc-975	122	39	this	this	PRON
ijtc-975	122	40	illustrates	illustrate	VERB
ijtc-975	122	41	that	that	SCONJ
ijtc-975	122	42	the	the	DET
ijtc-975	122	43	dividend	dividend	NOUN
ijtc-975	122	44	policy	policy	NOUN
ijtc-975	122	45	of	of	ADP
ijtc-975	122	46	the	the	DET
ijtc-975	122	47	companies	company	NOUN
ijtc-975	122	48	sampled	sample	VERB
ijtc-975	122	49	in	in	ADP
ijtc-975	122	50	this	this	DET
ijtc-975	122	51	study	study	NOUN
ijtc-975	122	52	does	do	AUX
ijtc-975	122	53	not	not	PART
ijtc-975	122	54	vary	vary	VERB
ijtc-975	122	55	.	.	PUNCT
ijtc-975	123	1	the	the	DET
ijtc-975	123	2	ratio	ratio	NOUN
ijtc-975	123	3	of	of	ADP
ijtc-975	123	4	audit	audit	NOUN
ijtc-975	123	5	committees	committee	NOUN
ijtc-975	123	6	with	with	ADP
ijtc-975	123	7	experience	experience	NOUN
ijtc-975	123	8	in	in	ADP
ijtc-975	123	9	finance	finance	NOUN
ijtc-975	123	10	or	or	CCONJ
ijtc-975	123	11	accounting	account	VERB
ijtc-975	123	12	to	to	ADP
ijtc-975	123	13	the	the	DET
ijtc-975	123	14	total	total	ADJ
ijtc-975	123	15	number	number	NOUN
ijtc-975	123	16	of	of	ADP
ijtc-975	123	17	audit	audit	NOUN
ijtc-975	123	18	committees	committee	NOUN
ijtc-975	123	19	is	be	AUX
ijtc-975	123	20	connected	connect	VERB
ijtc-975	123	21	to	to	ADP
ijtc-975	123	22	the	the	DET
ijtc-975	123	23	audit	audit	NOUN
ijtc-975	123	24	committee	committee	NOUN
ijtc-975	123	25	expertise	expertise	NOUN
ijtc-975	123	26	indicated	indicate	VERB
ijtc-975	123	27	by	by	ADP
ijtc-975	123	28	expert	expert	NOUN
ijtc-975	123	29	.	.	PUNCT
ijtc-975	124	1	according	accord	VERB
ijtc-975	124	2	to	to	ADP
ijtc-975	124	3	the	the	DET
ijtc-975	124	4	table	table	NOUN
ijtc-975	124	5	,	,	PUNCT
ijtc-975	124	6	the	the	DET
ijtc-975	124	7	research	research	NOUN
ijtc-975	124	8	sample	sample	NOUN
ijtc-975	124	9	's	's	PART
ijtc-975	124	10	lowest	low	ADJ
ijtc-975	124	11	observation	observation	NOUN
ijtc-975	124	12	is	be	AUX
ijtc-975	124	13	0.25	0.25	NUM
ijtc-975	124	14	,	,	PUNCT
ijtc-975	124	15	meaning	mean	VERB
ijtc-975	124	16	that	that	SCONJ
ijtc-975	124	17	25	25	NUM
ijtc-975	124	18	%	%	NOUN
ijtc-975	124	19	of	of	ADP
ijtc-975	124	20	audit	audit	NOUN
ijtc-975	124	21	committee	committee	NOUN
ijtc-975	124	22	members	member	NOUN
ijtc-975	124	23	have	have	VERB
ijtc-975	124	24	experience	experience	NOUN
ijtc-975	124	25	in	in	ADP
ijtc-975	124	26	finance	finance	NOUN
ijtc-975	124	27	or	or	CCONJ
ijtc-975	124	28	accounting	accounting	NOUN
ijtc-975	124	29	.	.	PUNCT
ijtc-975	125	1	with	with	ADP
ijtc-975	125	2	an	an	DET
ijtc-975	125	3	average	average	ADJ
ijtc-975	125	4	value	value	NOUN
ijtc-975	125	5	of	of	ADP
ijtc-975	125	6	0.7949	0.7949	NUM
ijtc-975	125	7	,	,	PUNCT
ijtc-975	125	8	the	the	DET
ijtc-975	125	9	audit	audit	NOUN
ijtc-975	125	10	committee	committee	NOUN
ijtc-975	125	11	made	make	VERB
ijtc-975	125	12	up	up	ADP
ijtc-975	125	13	of	of	ADP
ijtc-975	125	14	financial	financial	ADJ
ijtc-975	125	15	accounting	accounting	NOUN
ijtc-975	125	16	specialists	specialist	NOUN
ijtc-975	125	17	represents	represent	VERB
ijtc-975	125	18	79.49	79.49	NUM
ijtc-975	125	19	%	%	NOUN
ijtc-975	125	20	of	of	ADP
ijtc-975	125	21	the	the	DET
ijtc-975	125	22	total	total	ADJ
ijtc-975	125	23	audit	audit	NOUN
ijtc-975	125	24	committee	committee	NOUN
ijtc-975	125	25	.	.	PUNCT
ijtc-975	126	1	the	the	DET
ijtc-975	126	2	expert	expert	NOUN
ijtc-975	126	3	of	of	ADP
ijtc-975	126	4	the	the	DET
ijtc-975	126	5	research	research	NOUN
ijtc-975	126	6	observations	observation	NOUN
ijtc-975	126	7	is	be	AUX
ijtc-975	126	8	constant	constant	ADJ
ijtc-975	126	9	,	,	PUNCT
ijtc-975	126	10	as	as	SCONJ
ijtc-975	126	11	indicated	indicate	VERB
ijtc-975	126	12	by	by	ADP
ijtc-975	126	13	the	the	DET
ijtc-975	126	14	expert	expert	ADJ
ijtc-975	126	15	variable	variable	NOUN
ijtc-975	126	16	's	's	PART
ijtc-975	126	17	standard	standard	ADJ
ijtc-975	126	18	deviation	deviation	NOUN
ijtc-975	126	19	of	of	ADP
ijtc-975	126	20	0.23845	0.23845	NUM
ijtc-975	126	21	.	.	PUNCT
ijtc-975	127	1	the	the	DET
ijtc-975	127	2	standard	standard	ADJ
ijtc-975	127	3	deviation	deviation	NOUN
ijtc-975	127	4	on	on	ADP
ijtc-975	127	5	this	this	DET
ijtc-975	127	6	variable	variable	NOUN
ijtc-975	127	7	is	be	AUX
ijtc-975	127	8	0.23845	0.23845	NUM
ijtc-975	127	9	,	,	PUNCT
ijtc-975	127	10	compared	compare	VERB
ijtc-975	127	11	to	to	ADP
ijtc-975	127	12	the	the	DET
ijtc-975	127	13	average	average	ADJ
ijtc-975	127	14	value	value	NOUN
ijtc-975	127	15	of	of	ADP
ijtc-975	127	16	0.7949	0.7949	NUM
ijtc-975	127	17	,	,	PUNCT
ijtc-975	127	18	it	it	PRON
ijtc-975	127	19	shows	show	VERB
ijtc-975	127	20	that	that	SCONJ
ijtc-975	127	21	the	the	DET
ijtc-975	127	22	standard	standard	ADJ
ijtc-975	127	23	deviation	deviation	NOUN
ijtc-975	127	24	value	value	NOUN
ijtc-975	127	25	of	of	ADP
ijtc-975	127	26	earnings	earning	NOUN
ijtc-975	127	27	management	management	NOUN
ijtc-975	127	28	is	be	AUX
ijtc-975	127	29	greater	great	ADJ
ijtc-975	127	30	than	than	ADP
ijtc-975	127	31	the	the	DET
ijtc-975	127	32	average	average	ADJ
ijtc-975	127	33	value	value	NOUN
ijtc-975	127	34	,	,	PUNCT
ijtc-975	127	35	thus	thus	ADV
ijtc-975	127	36	illustrating	illustrate	VERB
ijtc-975	127	37	that	that	SCONJ
ijtc-975	127	38	the	the	DET
ijtc-975	127	39	earnings	earning	NOUN
ijtc-975	127	40	management	management	NOUN
ijtc-975	127	41	of	of	ADP
ijtc-975	127	42	the	the	DET
ijtc-975	127	43	companies	company	NOUN
ijtc-975	127	44	sampled	sample	VERB
ijtc-975	127	45	in	in	ADP
ijtc-975	127	46	this	this	DET
ijtc-975	127	47	study	study	NOUN
ijtc-975	127	48	does	do	AUX
ijtc-975	127	49	not	not	PART
ijtc-975	127	50	vary	vary	VERB
ijtc-975	127	51	.	.	PUNCT
ijtc-975	128	1	two	two	NUM
ijtc-975	128	2	control	control	NOUN
ijtc-975	128	3	variables	variable	NOUN
ijtc-975	128	4	are	be	AUX
ijtc-975	128	5	looked	look	VERB
ijtc-975	128	6	at	at	ADP
ijtc-975	128	7	in	in	ADP
ijtc-975	128	8	this	this	DET
ijtc-975	128	9	study	study	NOUN
ijtc-975	128	10	.	.	PUNCT
ijtc-975	129	1	first	first	ADV
ijtc-975	129	2	is	be	AUX
ijtc-975	129	3	operating	operate	VERB
ijtc-975	129	4	cash	cash	NOUN
ijtc-975	129	5	flow	flow	NOUN
ijtc-975	129	6	(	(	PUNCT
ijtc-975	129	7	cfo	cfo	NOUN
ijtc-975	129	8	)	)	PUNCT
ijtc-975	129	9	,	,	PUNCT
ijtc-975	129	10	which	which	PRON
ijtc-975	129	11	ranges	range	VERB
ijtc-975	129	12	from	from	ADP
ijtc-975	129	13	a	a	DET
ijtc-975	129	14	minimum	minimum	NOUN
ijtc-975	129	15	of	of	ADP
ijtc-975	129	16	-0.23	-0.23	NUM
ijtc-975	129	17	to	to	ADP
ijtc-975	129	18	a	a	DET
ijtc-975	129	19	maximum	maximum	NOUN
ijtc-975	129	20	of	of	ADP
ijtc-975	129	21	0.44	0.44	NUM
ijtc-975	129	22	.	.	PUNCT
ijtc-975	130	1	furthermore	furthermore	ADV
ijtc-975	130	2	,	,	PUNCT
ijtc-975	130	3	the	the	DET
ijtc-975	130	4	study	study	NOUN
ijtc-975	130	5	's	's	PART
ijtc-975	130	6	sample	sample	NOUN
ijtc-975	130	7	of	of	ADP
ijtc-975	130	8	enterprises	enterprise	NOUN
ijtc-975	130	9	had	have	VERB
ijtc-975	130	10	an	an	DET
ijtc-975	130	11	average	average	ADJ
ijtc-975	130	12	operating	operate	VERB
ijtc-975	130	13	cash	cash	NOUN
ijtc-975	130	14	flow	flow	NOUN
ijtc-975	130	15	of	of	ADP
ijtc-975	130	16	11.02	11.02	NUM
ijtc-975	130	17	%	%	NOUN
ijtc-975	130	18	,	,	PUNCT
ijtc-975	130	19	as	as	SCONJ
ijtc-975	130	20	indicated	indicate	VERB
ijtc-975	130	21	by	by	ADP
ijtc-975	130	22	the	the	DET
ijtc-975	130	23	average	average	ADJ
ijtc-975	130	24	figure	figure	NOUN
ijtc-975	130	25	of	of	ADP
ijtc-975	130	26	0.1102	0.1102	NUM
ijtc-975	130	27	.	.	PUNCT
ijtc-975	131	1	in	in	ADP
ijtc-975	131	2	contrast	contrast	NOUN
ijtc-975	131	3	,	,	PUNCT
ijtc-975	131	4	the	the	DET
ijtc-975	131	5	liquidity	liquidity	NOUN
ijtc-975	131	6	variable	variable	NOUN
ijtc-975	131	7	(	(	PUNCT
ijtc-975	131	8	liq	liq	NOUN
ijtc-975	131	9	)	)	PUNCT
ijtc-975	131	10	has	have	VERB
ijtc-975	131	11	a	a	DET
ijtc-975	131	12	minimum	minimum	NOUN
ijtc-975	131	13	of	of	ADP
ijtc-975	131	14	0.61	0.61	NUM
ijtc-975	131	15	and	and	CCONJ
ijtc-975	131	16	a	a	DET
ijtc-975	131	17	maximum	maximum	NOUN
ijtc-975	131	18	of	of	ADP
ijtc-975	131	19	13.87	13.87	NUM
ijtc-975	131	20	.	.	PUNCT
ijtc-975	132	1	while	while	SCONJ
ijtc-975	132	2	the	the	DET
ijtc-975	132	3	average	average	ADJ
ijtc-975	132	4	value	value	NOUN
ijtc-975	132	5	for	for	ADP
ijtc-975	132	6	liquidity	liquidity	NOUN
ijtc-975	132	7	was	be	AUX
ijtc-975	132	8	2.9373	2.9373	NUM
ijtc-975	132	9	with	with	ADP
ijtc-975	132	10	a	a	DET
ijtc-975	132	11	standard	standard	ADJ
ijtc-975	132	12	deviation	deviation	NOUN
ijtc-975	132	13	of	of	ADP
ijtc-975	132	14	2.45837	2.45837	NUM
ijtc-975	132	15	,	,	PUNCT
ijtc-975	132	16	it	it	PRON
ijtc-975	132	17	shows	show	VERB
ijtc-975	132	18	that	that	SCONJ
ijtc-975	132	19	the	the	DET
ijtc-975	132	20	liquidity	liquidity	NOUN
ijtc-975	132	21	of	of	ADP
ijtc-975	132	22	the	the	DET
ijtc-975	132	23	companies	company	NOUN
ijtc-975	132	24	sampled	sample	VERB
ijtc-975	132	25	in	in	ADP
ijtc-975	132	26	the	the	DET
ijtc-975	132	27	study	study	NOUN
ijtc-975	132	28	does	do	AUX
ijtc-975	132	29	not	not	PART
ijtc-975	132	30	vary	vary	VERB
ijtc-975	132	31	.	.	PUNCT
ijtc-975	133	1	linear	linear	ADJ
ijtc-975	133	2	regression	regression	NOUN
ijtc-975	133	3	analysis	analysis	NOUN
ijtc-975	133	4	test	test	NOUN
ijtc-975	133	5	regression	regression	NOUN
ijtc-975	133	6	model	model	NOUN
ijtc-975	133	7	the	the	DET
ijtc-975	133	8	purpose	purpose	NOUN
ijtc-975	133	9	of	of	ADP
ijtc-975	133	10	this	this	DET
ijtc-975	133	11	study	study	NOUN
ijtc-975	133	12	is	be	AUX
ijtc-975	133	13	to	to	PART
ijtc-975	133	14	demonstrate	demonstrate	VERB
ijtc-975	133	15	how	how	SCONJ
ijtc-975	133	16	concentrated	concentrated	ADJ
ijtc-975	133	17	ownership	ownership	NOUN
ijtc-975	133	18	and	and	CCONJ
ijtc-975	133	19	earnings	earning	NOUN
ijtc-975	133	20	management	management	NOUN
ijtc-975	133	21	are	be	AUX
ijtc-975	133	22	impacted	impact	VERB
ijtc-975	133	23	by	by	ADP
ijtc-975	133	24	each	each	DET
ijtc-975	133	25	other	other	ADJ
ijtc-975	133	26	,	,	PUNCT
ijtc-975	133	27	and	and	CCONJ
ijtc-975	133	28	how	how	SCONJ
ijtc-975	133	29	audit	audit	NOUN
ijtc-975	133	30	committee	committee	NOUN
ijtc-975	133	31	experience	experience	NOUN
ijtc-975	133	32	influences	influence	VERB
ijtc-975	133	33	the	the	DET
ijtc-975	133	34	link	link	NOUN
ijtc-975	133	35	between	between	ADP
ijtc-975	133	36	the	the	DET
ijtc-975	133	37	two	two	NUM
ijtc-975	133	38	.	.	PUNCT
ijtc-975	134	1	multiple	multiple	ADJ
ijtc-975	134	2	linear	linear	PROPN
ijtc-975	134	3	regression	regression	NOUN
ijtc-975	134	4	analysis	analysis	NOUN
ijtc-975	134	5	was	be	AUX
ijtc-975	134	6	used	use	VERB
ijtc-975	134	7	to	to	PART
ijtc-975	134	8	evaluate	evaluate	VERB
ijtc-975	134	9	each	each	DET
ijtc-975	134	10	hypothesis	hypothesis	NOUN
ijtc-975	134	11	,	,	PUNCT
ijtc-975	134	12	and	and	CCONJ
ijtc-975	134	13	the	the	DET
ijtc-975	134	14	findings	finding	NOUN
ijtc-975	134	15	are	be	AUX
ijtc-975	134	16	shown	show	VERB
ijtc-975	134	17	in	in	ADP
ijtc-975	134	18	table	table	NOUN
ijtc-975	134	19	4	4	NUM
ijtc-975	134	20	below	below	ADV
ijtc-975	134	21	:	:	PUNCT
ijtc-975	134	22	table	table	NOUN
ijtc-975	134	23	4	4	NUM
ijtc-975	134	24	regression	regression	NOUN
ijtc-975	134	25	model	model	NOUN
ijtc-975	134	26	variables	variable	NOUN
ijtc-975	134	27	coefficient	coefficient	NOUN
ijtc-975	134	28	t	t	PROPN
ijtc-975	134	29	(	(	PUNCT
ijtc-975	134	30	sig	sig	NOUN
ijtc-975	134	31	)	)	PUNCT
ijtc-975	134	32	coefficient	coefficient	PROPN
ijtc-975	134	33	t	t	PROPN
ijtc-975	134	34	(	(	PUNCT
ijtc-975	134	35	sig	sig	NOUN
ijtc-975	134	36	)	)	PUNCT
ijtc-975	134	37	coefficient	coefficient	PROPN
ijtc-975	134	38	t	t	PROPN
ijtc-975	134	39	(	(	PUNCT
ijtc-975	134	40	sig	sig	NOUN
ijtc-975	134	41	)	)	PUNCT
ijtc-975	134	42	coefficient	coefficient	PROPN
ijtc-975	134	43	t	t	PROPN
ijtc-975	134	44	(	(	PUNCT
ijtc-975	134	45	sig	sig	NOUN
ijtc-975	134	46	)	)	PUNCT
ijtc-975	134	47	constants	constant	VERB
ijtc-975	134	48	0.049	0.049	NUM
ijtc-975	134	49	2.007	2.007	NUM
ijtc-975	134	50	0.047	0.047	NUM
ijtc-975	134	51	0.055	0.055	NUM
ijtc-975	134	52	1.891	1.891	NUM
ijtc-975	134	53	0.061	0.061	NUM
ijtc-975	134	54	-0.052	-0.052	NUM
ijtc-975	134	55	-2.102	-2.102	SYM
ijtc-975	134	56	0.038	0.038	NUM
ijtc-975	134	57	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-975	134	58	the	the	DET
ijtc-975	134	59	effect	effect	NOUN
ijtc-975	134	60	of	of	ADP
ijtc-975	134	61	earnings	earning	NOUN
ijtc-975	134	62	management	management	NOUN
ijtc-975	134	63	on	on	ADP
ijtc-975	134	64	dividend	dividend	NOUN
ijtc-975	134	65	policy	policy	NOUN
ijtc-975	134	66	:	:	PUNCT
ijtc-975	134	67	concentrated	concentrate	VERB
ijtc-975	134	68	ownership	ownership	NOUN
ijtc-975	134	69	and	and	CCONJ
ijtc-975	134	70	audit	audit	NOUN
ijtc-975	134	71	committee	committee	NOUN
ijtc-975	134	72	expertise	expertise	NOUN
ijtc-975	134	73	as	as	ADP
ijtc-975	134	74	moderating	moderate	VERB
ijtc-975	134	75	variables	variable	NOUN
ijtc-975	134	76	anggraini	anggraini	NOUN
ijtc-975	134	77	,	,	PUNCT
ijtc-975	134	78	suranta	suranta	NOUN
ijtc-975	134	79	,	,	PUNCT
ijtc-975	134	80	and	and	CCONJ
ijtc-975	134	81	midiastuty	midiastuty	VERB
ijtc-975	134	82	37	37	NUM
ijtc-975	134	83	|	|	ADV
ijtc-975	134	84	ilomata	ilomata	PROPN
ijtc-975	134	85	international	international	ADJ
ijtc-975	134	86	journal	journal	NOUN
ijtc-975	134	87	of	of	ADP
ijtc-975	134	88	tax	tax	PROPN
ijtc-975	134	89	&	&	CCONJ
ijtc-975	134	90	accounting	account	VERB
ijtc-975	134	91	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-975	134	92	dac	dac	NOUN
ijtc-975	134	93	0.279	0.279	NUM
ijtc-975	134	94	2.664	2.664	NUM
ijtc-975	134	95	0.009	0.009	NUM
ijtc-975	134	96	*	*	NOUN
ijtc-975	134	97	*	*	NOUN
ijtc-975	134	98	0.308	0.308	NUM
ijtc-975	134	99	3.633	3.633	NUM
ijtc-975	134	100	0.000	0.000	NUM
ijtc-975	134	101	*	*	PUNCT
ijtc-975	134	102	*	*	PUNCT
ijtc-975	134	103	con	con	X
ijtc-975	134	104	-0.080	-0.080	PUNCT
ijtc-975	134	105	-2.461	-2.461	X
ijtc-975	134	106	0.015	0.015	NUM
ijtc-975	134	107	*	*	SYM
ijtc-975	134	108	-0.101	-0.101	PUNCT
ijtc-975	134	109	-2.599	-2.599	PUNCT
ijtc-975	134	110	0.011	0.011	NUM
ijtc-975	134	111	*	*	PUNCT
ijtc-975	134	112	expert	expert	NOUN
ijtc-975	134	113	0.050	0.050	NUM
ijtc-975	134	114	1.858	1.858	NUM
ijtc-975	134	115	0.066	0.066	NUM
ijtc-975	134	116	daccon	daccon	NOUN
ijtc-975	134	117	0.411	0.411	NUM
ijtc-975	134	118	3.060	3.060	NUM
ijtc-975	134	119	0.003	0.003	NUM
ijtc-975	134	120	*	*	PUNCT
ijtc-975	134	121	*	*	PUNCT
ijtc-975	134	122	dacexpert	dacexpert	VERB
ijtc-975	134	123	0.267	0.267	NUM
ijtc-975	134	124	2.263	2.263	NUM
ijtc-975	134	125	0.025	0.025	NUM
ijtc-975	134	126	*	*	PUNCT
ijtc-975	134	127	cfo	cfo	NOUN
ijtc-975	134	128	0.518	0.518	NUM
ijtc-975	134	129	7.149	7.149	NUM
ijtc-975	134	130	0.000	0.000	NUM
ijtc-975	134	131	*	*	PUNCT
ijtc-975	135	1	*	*	PUNCT
ijtc-975	135	2	0.511	0.511	NUM
ijtc-975	135	3	8.687	8.687	NUM
ijtc-975	135	4	0.000	0.000	NUM
ijtc-975	135	5	*	*	PUNCT
ijtc-975	136	1	*	*	PUNCT
ijtc-975	136	2	0.547	0.547	NUM
ijtc-975	136	3	7.632	7.632	NUM
ijtc-975	136	4	0.000	0.000	NUM
ijtc-975	136	5	*	*	PUNCT
ijtc-975	137	1	*	*	PUNCT
ijtc-975	137	2	0.489	0.489	NUM
ijtc-975	137	3	6.864	6.864	NUM
ijtc-975	137	4	0.000	0.000	NUM
ijtc-975	137	5	*	*	PUNCT
ijtc-975	137	6	*	*	PUNCT
ijtc-975	137	7	liq	liq	NOUN
ijtc-975	137	8	0.006	0.006	NUM
ijtc-975	137	9	2.397	2.397	NUM
ijtc-975	137	10	0.018	0.018	NUM
ijtc-975	137	11	*	*	PUNCT
ijtc-975	137	12	0.004	0.004	NUM
ijtc-975	137	13	1.845	1.845	NUM
ijtc-975	137	14	0.068	0.068	NUM
ijtc-975	137	15	0.007	0.007	NUM
ijtc-975	137	16	2.626	2.626	NUM
ijtc-975	137	17	0.010	0.010	NUM
ijtc-975	137	18	*	*	PUNCT
ijtc-975	137	19	0.007	0.007	NUM
ijtc-975	137	20	2.723	2.723	NUM
ijtc-975	137	21	0.007	0.007	NUM
ijtc-975	137	22	*	*	PUNCT
ijtc-975	137	23	*	*	PUNCT
ijtc-975	137	24	r	r	NOUN
ijtc-975	137	25	square	square	NOUN
ijtc-975	137	26	0.340	0.340	NUM
ijtc-975	137	27	0.415	0.415	NUM
ijtc-975	137	28	0.380	0.380	NUM
ijtc-975	137	29	0.346	0.346	NUM
ijtc-975	137	30	adjusted	adjust	VERB
ijtc-975	137	31	r	r	NOUN
ijtc-975	137	32	square	square	NOUN
ijtc-975	137	33	0.324	0.324	NUM
ijtc-975	137	34	0.395	0.395	NUM
ijtc-975	137	35	0.360	0.360	NUM
ijtc-975	137	36	0.325	0.325	NUM
ijtc-975	137	37	f	f	PROPN
ijtc-975	137	38	21.274	21.274	NUM
ijtc-975	137	39	21.600	21.600	NUM
ijtc-975	137	40	18.867	18.867	NUM
ijtc-975	137	41	16.288	16.288	NUM
ijtc-975	137	42	sig	sig	NOUN
ijtc-975	137	43	.	.	PUNCT
ijtc-975	138	1	0.000	0.000	NUM
ijtc-975	138	2	0.000	0.000	NUM
ijtc-975	138	3	0.000	0.000	NUM
ijtc-975	138	4	0.000	0.000	NUM
ijtc-975	138	5	source	source	NOUN
ijtc-975	138	6	:	:	PUNCT
ijtc-975	138	7	secondary	secondary	ADJ
ijtc-975	138	8	data	datum	NOUN
ijtc-975	138	9	processed	process	VERB
ijtc-975	138	10	,	,	PUNCT
ijtc-975	138	11	2023	2023	NUM
ijtc-975	138	12	table	table	NOUN
ijtc-975	138	13	4	4	NUM
ijtc-975	138	14	above	above	ADP
ijtc-975	138	15	presents	present	VERB
ijtc-975	138	16	the	the	DET
ijtc-975	138	17	results	result	NOUN
ijtc-975	138	18	of	of	ADP
ijtc-975	138	19	the	the	DET
ijtc-975	138	20	f	f	PROPN
ijtc-975	138	21	test	test	NOUN
ijtc-975	138	22	with	with	ADP
ijtc-975	138	23	sig	sig	NOUN
ijtc-975	138	24	values	value	NOUN
ijtc-975	138	25	.	.	PUNCT
ijtc-975	139	1	0.000	0.000	NUM
ijtc-975	139	2	indicates	indicate	VERB
ijtc-975	139	3	that	that	SCONJ
ijtc-975	139	4	the	the	DET
ijtc-975	139	5	model	model	NOUN
ijtc-975	139	6	used	use	VERB
ijtc-975	139	7	is	be	AUX
ijtc-975	139	8	suitable	suitable	ADJ
ijtc-975	139	9	for	for	ADP
ijtc-975	139	10	testing	test	VERB
ijtc-975	139	11	the	the	DET
ijtc-975	139	12	hypothesis	hypothesis	NOUN
ijtc-975	139	13	with	with	ADP
ijtc-975	139	14	the	the	DET
ijtc-975	139	15	sig	sig	NOUN
ijtc-975	139	16	value	value	NOUN
ijtc-975	139	17	criteria	criterion	NOUN
ijtc-975	139	18	.	.	PUNCT
ijtc-975	140	1	<	<	X
ijtc-975	141	1	0.05	0.05	NUM
ijtc-975	141	2	.	.	PUNCT
ijtc-975	142	1	first	first	ADJ
ijtc-975	142	2	hypothesis	hypothesis	NOUN
ijtc-975	142	3	testing	testing	NOUN
ijtc-975	142	4	and	and	CCONJ
ijtc-975	142	5	discussion	discussion	VERB
ijtc-975	142	6	the	the	DET
ijtc-975	142	7	primary	primary	ADJ
ijtc-975	142	8	speculation	speculation	NOUN
ijtc-975	142	9	testing	testing	NOUN
ijtc-975	142	10	is	be	AUX
ijtc-975	142	11	aimed	aim	VERB
ijtc-975	142	12	at	at	ADP
ijtc-975	142	13	proving	prove	VERB
ijtc-975	142	14	that	that	SCONJ
ijtc-975	142	15	profits	profit	NOUN
ijtc-975	142	16	control	control	NOUN
ijtc-975	142	17	has	have	VERB
ijtc-975	142	18	an	an	DET
ijtc-975	142	19	impact	impact	NOUN
ijtc-975	142	20	on	on	ADP
ijtc-975	142	21	dividend	dividend	NOUN
ijtc-975	142	22	policy	policy	NOUN
ijtc-975	142	23	.	.	PUNCT
ijtc-975	143	1	based	base	VERB
ijtc-975	143	2	totally	totally	ADV
ijtc-975	143	3	on	on	ADP
ijtc-975	143	4	the	the	DET
ijtc-975	143	5	take	take	NOUN
ijtc-975	143	6	a	a	DET
ijtc-975	143	7	look	look	NOUN
ijtc-975	143	8	at	at	ADP
ijtc-975	143	9	consequences	consequence	NOUN
ijtc-975	143	10	in	in	ADP
ijtc-975	143	11	desk	desk	NOUN
ijtc-975	143	12	four	four	NUM
ijtc-975	143	13	,	,	PUNCT
ijtc-975	143	14	it	it	PRON
ijtc-975	143	15	provides	provide	VERB
ijtc-975	143	16	the	the	DET
ijtc-975	143	17	impact	impact	NOUN
ijtc-975	143	18	of	of	ADP
ijtc-975	143	19	income	income	NOUN
ijtc-975	143	20	management	management	NOUN
ijtc-975	143	21	which	which	PRON
ijtc-975	143	22	has	have	VERB
ijtc-975	143	23	a	a	DET
ijtc-975	143	24	coefficient	coefficient	NOUN
ijtc-975	143	25	value	value	NOUN
ijtc-975	143	26	of	of	ADP
ijtc-975	143	27	0.308	0.308	NUM
ijtc-975	143	28	with	with	ADP
ijtc-975	143	29	sig	sig	NOUN
ijtc-975	143	30	.	.	PROPN
ijtc-975	144	1	0.000	0.000	NUM
ijtc-975	145	1	(	(	PUNCT
ijtc-975	145	2	0.000	0.000	NUM
ijtc-975	145	3	<	<	X
ijtc-975	145	4	0.050	0.050	NUM
ijtc-975	145	5	)	)	PUNCT
ijtc-975	145	6	.	.	PUNCT
ijtc-975	146	1	this	this	PRON
ijtc-975	146	2	shows	show	VERB
ijtc-975	146	3	that	that	SCONJ
ijtc-975	146	4	earnings	earning	NOUN
ijtc-975	146	5	management	management	NOUN
ijtc-975	146	6	has	have	VERB
ijtc-975	146	7	a	a	DET
ijtc-975	146	8	wonderful	wonderful	ADJ
ijtc-975	146	9	and	and	CCONJ
ijtc-975	146	10	huge	huge	ADJ
ijtc-975	146	11	effect	effect	NOUN
ijtc-975	146	12	on	on	ADP
ijtc-975	146	13	dividend	dividend	NOUN
ijtc-975	146	14	policy	policy	NOUN
ijtc-975	146	15	.	.	PUNCT
ijtc-975	147	1	this	this	PRON
ijtc-975	147	2	helps	help	VERB
ijtc-975	147	3	enterprise	enterprise	NOUN
ijtc-975	147	4	principle	principle	NOUN
ijtc-975	147	5	which	which	PRON
ijtc-975	147	6	states	state	VERB
ijtc-975	147	7	that	that	SCONJ
ijtc-975	147	8	the	the	DET
ijtc-975	147	9	prevalence	prevalence	NOUN
ijtc-975	147	10	of	of	ADP
ijtc-975	147	11	facts	fact	NOUN
ijtc-975	147	12	asymmetry	asymmetry	NOUN
ijtc-975	147	13	troubles	trouble	NOUN
ijtc-975	147	14	reasons	reason	NOUN
ijtc-975	147	15	managers	manager	NOUN
ijtc-975	147	16	to	to	PART
ijtc-975	147	17	have	have	VERB
ijtc-975	147	18	the	the	DET
ijtc-975	147	19	discretion	discretion	NOUN
ijtc-975	147	20	or	or	CCONJ
ijtc-975	147	21	discretion	discretion	NOUN
ijtc-975	147	22	to	to	PART
ijtc-975	147	23	apply	apply	VERB
ijtc-975	147	24	accounting	accounting	NOUN
ijtc-975	147	25	methods	method	NOUN
ijtc-975	147	26	that	that	PRON
ijtc-975	147	27	boom	boom	NOUN
ijtc-975	147	28	earnings	earning	NOUN
ijtc-975	147	29	figures	figure	NOUN
ijtc-975	147	30	in	in	ADP
ijtc-975	147	31	which	which	PRON
ijtc-975	147	32	earnings	earning	NOUN
ijtc-975	147	33	figures	figure	NOUN
ijtc-975	147	34	emerge	emerge	VERB
ijtc-975	147	35	as	as	ADP
ijtc-975	147	36	the	the	DET
ijtc-975	147	37	idea	idea	NOUN
ijtc-975	147	38	for	for	ADP
ijtc-975	147	39	supervisor	supervisor	NOUN
ijtc-975	147	40	reimbursement	reimbursement	NOUN
ijtc-975	147	41	.	.	PUNCT
ijtc-975	148	1	as	as	SCONJ
ijtc-975	148	2	said	say	VERB
ijtc-975	148	3	via	via	ADP
ijtc-975	148	4	(	(	PUNCT
ijtc-975	148	5	la	la	ADV
ijtc-975	148	6	porta	porta	NOUN
ijtc-975	148	7	et	et	PROPN
ijtc-975	148	8	al	al	PROPN
ijtc-975	148	9	.	.	PROPN
ijtc-975	148	10	,	,	PUNCT
ijtc-975	148	11	2000	2000	NUM
ijtc-975	148	12	)	)	PUNCT
ijtc-975	148	13	that	that	PRON
ijtc-975	148	14	dividend	dividend	VERB
ijtc-975	148	15	payout	payout	NOUN
ijtc-975	148	16	policy	policy	NOUN
ijtc-975	148	17	can	can	AUX
ijtc-975	148	18	be	be	AUX
ijtc-975	148	19	explained	explain	VERB
ijtc-975	148	20	in	in	ADP
ijtc-975	148	21	two	two	NUM
ijtc-975	148	22	fashions	fashion	NOUN
ijtc-975	148	23	,	,	PUNCT
ijtc-975	148	24	considered	consider	VERB
ijtc-975	148	25	one	one	NUM
ijtc-975	148	26	of	of	ADP
ijtc-975	148	27	which	which	PRON
ijtc-975	148	28	is	be	AUX
ijtc-975	148	29	final	final	ADJ
ijtc-975	148	30	results	result	NOUN
ijtc-975	148	31	.	.	PUNCT
ijtc-975	149	1	for	for	ADP
ijtc-975	149	2	this	this	DET
ijtc-975	149	3	reason	reason	NOUN
ijtc-975	149	4	,	,	PUNCT
ijtc-975	149	5	according	accord	VERB
ijtc-975	149	6	with	with	ADP
ijtc-975	149	7	signal	signal	ADJ
ijtc-975	149	8	principle	principle	NOUN
ijtc-975	149	9	,	,	PUNCT
ijtc-975	149	10	managers	manager	NOUN
ijtc-975	149	11	will	will	AUX
ijtc-975	149	12	distribute	distribute	VERB
ijtc-975	149	13	dividends	dividend	NOUN
ijtc-975	149	14	as	as	ADP
ijtc-975	149	15	a	a	DET
ijtc-975	149	16	shape	shape	NOUN
ijtc-975	149	17	of	of	ADP
ijtc-975	149	18	outcome	outcome	NOUN
ijtc-975	149	19	to	to	PART
ijtc-975	149	20	signal	signal	VERB
ijtc-975	149	21	to	to	ADP
ijtc-975	149	22	traders	trader	NOUN
ijtc-975	149	23	the	the	DET
ijtc-975	149	24	fulfillment	fulfillment	NOUN
ijtc-975	149	25	of	of	ADP
ijtc-975	149	26	managers	manager	NOUN
ijtc-975	149	27	in	in	ADP
ijtc-975	149	28	coping	cope	VERB
ijtc-975	149	29	with	with	ADP
ijtc-975	149	30	the	the	DET
ijtc-975	149	31	agency	agency	NOUN
ijtc-975	149	32	.	.	PUNCT
ijtc-975	150	1	so	so	ADV
ijtc-975	150	2	it	it	PRON
ijtc-975	150	3	could	could	AUX
ijtc-975	150	4	be	be	AUX
ijtc-975	150	5	concluded	conclude	VERB
ijtc-975	150	6	that	that	SCONJ
ijtc-975	150	7	the	the	DET
ijtc-975	150	8	primary	primary	ADJ
ijtc-975	150	9	hypothesis	hypothesis	NOUN
ijtc-975	150	10	in	in	ADP
ijtc-975	150	11	this	this	DET
ijtc-975	150	12	examine	examine	NOUN
ijtc-975	150	13	is	be	AUX
ijtc-975	150	14	accepted	accept	VERB
ijtc-975	150	15	.	.	PUNCT
ijtc-975	151	1	the	the	DET
ijtc-975	151	2	outcomes	outcome	NOUN
ijtc-975	151	3	of	of	ADP
ijtc-975	151	4	this	this	DET
ijtc-975	151	5	examine	examine	NOUN
ijtc-975	151	6	assist	assist	NOUN
ijtc-975	151	7	studies	study	NOUN
ijtc-975	151	8	(	(	PUNCT
ijtc-975	151	9	lopes	lope	NOUN
ijtc-975	151	10	,	,	PUNCT
ijtc-975	151	11	2020	2020	NUM
ijtc-975	151	12	)	)	PUNCT
ijtc-975	151	13	in	in	ADP
ijtc-975	151	14	which	which	PRON
ijtc-975	151	15	there	there	PRON
ijtc-975	151	16	is	be	VERB
ijtc-975	151	17	a	a	DET
ijtc-975	151	18	positive	positive	ADJ
ijtc-975	151	19	impact	impact	NOUN
ijtc-975	151	20	of	of	ADP
ijtc-975	151	21	income	income	NOUN
ijtc-975	151	22	management	management	NOUN
ijtc-975	151	23	on	on	ADP
ijtc-975	151	24	dividend	dividend	NOUN
ijtc-975	151	25	policy	policy	NOUN
ijtc-975	151	26	in	in	ADP
ijtc-975	151	27	personal	personal	ADJ
ijtc-975	151	28	businesses	business	NOUN
ijtc-975	151	29	,	,	PUNCT
ijtc-975	151	30	(	(	PUNCT
ijtc-975	151	31	tjiang	tjiang	X
ijtc-975	151	32	et	et	PROPN
ijtc-975	151	33	al	al	PROPN
ijtc-975	151	34	.	.	PROPN
ijtc-975	151	35	,	,	PUNCT
ijtc-975	151	36	2018	2018	NUM
ijtc-975	151	37	)	)	PUNCT
ijtc-975	151	38	proved	prove	VERB
ijtc-975	151	39	that	that	SCONJ
ijtc-975	151	40	profits	profit	NOUN
ijtc-975	151	41	management	management	NOUN
ijtc-975	151	42	and	and	CCONJ
ijtc-975	151	43	profitability	profitability	NOUN
ijtc-975	151	44	have	have	VERB
ijtc-975	151	45	a	a	DET
ijtc-975	151	46	good	good	ADJ
ijtc-975	151	47	sized	sized	ADJ
ijtc-975	151	48	and	and	CCONJ
ijtc-975	151	49	positive	positive	ADJ
ijtc-975	151	50	effect	effect	NOUN
ijtc-975	151	51	on	on	ADP
ijtc-975	151	52	dividend	dividend	NOUN
ijtc-975	151	53	coverage	coverage	NOUN
ijtc-975	151	54	.	.	PUNCT
ijtc-975	152	1	and	and	CCONJ
ijtc-975	152	2	studies	study	NOUN
ijtc-975	152	3	(	(	PUNCT
ijtc-975	152	4	chansarn	chansarn	NOUN
ijtc-975	152	5	&	&	CCONJ
ijtc-975	152	6	chansarn	chansarn	PROPN
ijtc-975	152	7	,	,	PUNCT
ijtc-975	152	8	2016	2016	NUM
ijtc-975	152	9	)	)	PUNCT
ijtc-975	152	10	shows	show	VERB
ijtc-975	152	11	that	that	SCONJ
ijtc-975	152	12	earnings	earning	NOUN
ijtc-975	152	13	control	control	NOUN
ijtc-975	152	14	has	have	VERB
ijtc-975	152	15	a	a	DET
ijtc-975	152	16	effective	effective	ADJ
ijtc-975	152	17	impact	impact	NOUN
ijtc-975	152	18	on	on	ADP
ijtc-975	152	19	the	the	DET
ijtc-975	152	20	dividend	dividend	NOUN
ijtc-975	152	21	yield	yield	NOUN
ijtc-975	152	22	of	of	ADP
ijtc-975	152	23	companies	company	NOUN
ijtc-975	152	24	indexed	index	VERB
ijtc-975	152	25	on	on	ADP
ijtc-975	152	26	mai	mai	PROPN
ijtc-975	152	27	.	.	PUNCT
ijtc-975	153	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-975	153	2	the	the	DET
ijtc-975	153	3	effect	effect	NOUN
ijtc-975	153	4	of	of	ADP
ijtc-975	153	5	earnings	earning	NOUN
ijtc-975	153	6	management	management	NOUN
ijtc-975	153	7	on	on	ADP
ijtc-975	153	8	dividend	dividend	NOUN
ijtc-975	153	9	policy	policy	NOUN
ijtc-975	153	10	:	:	PUNCT
ijtc-975	153	11	concentrated	concentrate	VERB
ijtc-975	153	12	ownership	ownership	NOUN
ijtc-975	153	13	and	and	CCONJ
ijtc-975	153	14	audit	audit	NOUN
ijtc-975	153	15	committee	committee	NOUN
ijtc-975	153	16	expertise	expertise	NOUN
ijtc-975	153	17	as	as	ADP
ijtc-975	153	18	moderating	moderate	VERB
ijtc-975	153	19	variables	variable	NOUN
ijtc-975	153	20	anggraini	anggraini	NOUN
ijtc-975	153	21	,	,	PUNCT
ijtc-975	153	22	suranta	suranta	NOUN
ijtc-975	153	23	,	,	PUNCT
ijtc-975	153	24	and	and	CCONJ
ijtc-975	153	25	midiastuty	midiastuty	VERB
ijtc-975	153	26	38	38	NUM
ijtc-975	153	27	|	|	ADV
ijtc-975	153	28	ilomata	ilomata	PROPN
ijtc-975	153	29	international	international	ADJ
ijtc-975	153	30	journal	journal	NOUN
ijtc-975	153	31	of	of	ADP
ijtc-975	153	32	tax	tax	PROPN
ijtc-975	153	33	&	&	CCONJ
ijtc-975	153	34	accounting	accounting	PROPN
ijtc-975	153	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-975	153	36	second	second	ADJ
ijtc-975	153	37	hypothesis	hypothesis	NOUN
ijtc-975	153	38	testing	testing	NOUN
ijtc-975	153	39	and	and	CCONJ
ijtc-975	153	40	discussion	discussion	NOUN
ijtc-975	153	41	the	the	DET
ijtc-975	153	42	second	second	ADJ
ijtc-975	153	43	hypothesis	hypothesis	NOUN
ijtc-975	153	44	trying	try	VERB
ijtc-975	153	45	out	out	ADP
ijtc-975	153	46	is	be	AUX
ijtc-975	153	47	aimed	aim	VERB
ijtc-975	153	48	at	at	ADP
ijtc-975	153	49	checking	check	VERB
ijtc-975	153	50	out	out	ADP
ijtc-975	153	51	focused	focused	ADJ
ijtc-975	153	52	possession	possession	NOUN
ijtc-975	153	53	to	to	PART
ijtc-975	153	54	moderate	moderate	VERB
ijtc-975	153	55	the	the	DET
ijtc-975	153	56	relationship	relationship	NOUN
ijtc-975	153	57	among	among	ADP
ijtc-975	153	58	earnings	earning	NOUN
ijtc-975	153	59	management	management	NOUN
ijtc-975	153	60	and	and	CCONJ
ijtc-975	153	61	dividend	dividend	NOUN
ijtc-975	153	62	policy	policy	NOUN
ijtc-975	153	63	.	.	PUNCT
ijtc-975	154	1	based	base	VERB
ijtc-975	154	2	on	on	ADP
ijtc-975	154	3	the	the	DET
ijtc-975	154	4	test	test	NOUN
ijtc-975	154	5	consequences	consequence	NOUN
ijtc-975	154	6	,	,	PUNCT
ijtc-975	154	7	it	it	PRON
ijtc-975	154	8	indicates	indicate	VERB
ijtc-975	154	9	that	that	SCONJ
ijtc-975	154	10	the	the	DET
ijtc-975	154	11	moderating	moderate	VERB
ijtc-975	154	12	variable	variable	NOUN
ijtc-975	154	13	of	of	ADP
ijtc-975	154	14	focused	focused	ADJ
ijtc-975	154	15	ownership	ownership	NOUN
ijtc-975	154	16	and	and	CCONJ
ijtc-975	154	17	earnings	earning	NOUN
ijtc-975	154	18	control	control	NOUN
ijtc-975	154	19	(	(	PUNCT
ijtc-975	154	20	daccon	daccon	NOUN
ijtc-975	154	21	)	)	PUNCT
ijtc-975	154	22	has	have	VERB
ijtc-975	154	23	a	a	DET
ijtc-975	154	24	coefficient	coefficient	NOUN
ijtc-975	154	25	price	price	NOUN
ijtc-975	154	26	of	of	ADP
ijtc-975	154	27	zero.411	zero.411	NUM
ijtc-975	154	28	with	with	ADP
ijtc-975	154	29	sig	sig	NOUN
ijtc-975	154	30	.	.	PROPN
ijtc-975	155	1	0.003	0.003	NUM
ijtc-975	155	2	(	(	PUNCT
ijtc-975	155	3	0.000	0.000	NUM
ijtc-975	155	4	<	<	X
ijtc-975	155	5	0.050	0.050	NUM
ijtc-975	155	6	)	)	PUNCT
ijtc-975	155	7	.	.	PUNCT
ijtc-975	156	1	positive	positive	ADJ
ijtc-975	156	2	and	and	CCONJ
ijtc-975	156	3	large	large	ADJ
ijtc-975	156	4	regression	regression	NOUN
ijtc-975	156	5	.	.	PUNCT
ijtc-975	157	1	with	with	ADP
ijtc-975	157	2	the	the	DET
ijtc-975	157	3	direction	direction	NOUN
ijtc-975	157	4	of	of	ADP
ijtc-975	157	5	the	the	DET
ijtc-975	157	6	positive	positive	ADJ
ijtc-975	157	7	and	and	CCONJ
ijtc-975	157	8	considerable	considerable	ADJ
ijtc-975	157	9	regression	regression	NOUN
ijtc-975	157	10	coefficient	coefficient	NOUN
ijtc-975	157	11	,	,	PUNCT
ijtc-975	157	12	it	it	PRON
ijtc-975	157	13	can	can	AUX
ijtc-975	157	14	be	be	AUX
ijtc-975	157	15	concluded	conclude	VERB
ijtc-975	157	16	that	that	SCONJ
ijtc-975	157	17	the	the	DET
ijtc-975	157	18	second	second	ADJ
ijtc-975	157	19	hypothesis	hypothesis	NOUN
ijtc-975	157	20	on	on	ADP
ijtc-975	157	21	this	this	DET
ijtc-975	157	22	look	look	NOUN
ijtc-975	157	23	at	at	ADP
ijtc-975	157	24	is	be	AUX
ijtc-975	157	25	usual	usual	ADJ
ijtc-975	157	26	.	.	PUNCT
ijtc-975	158	1	the	the	DET
ijtc-975	158	2	results	result	NOUN
ijtc-975	158	3	of	of	ADP
ijtc-975	158	4	this	this	PRON
ijtc-975	158	5	have	have	VERB
ijtc-975	158	6	a	a	DET
ijtc-975	158	7	look	look	NOUN
ijtc-975	158	8	at	at	ADP
ijtc-975	158	9	aid	aid	NOUN
ijtc-975	158	10	research	research	NOUN
ijtc-975	158	11	(	(	PUNCT
ijtc-975	158	12	ben	ben	PROPN
ijtc-975	158	13	salah	salah	PROPN
ijtc-975	158	14	&	&	CCONJ
ijtc-975	158	15	jarboui	jarboui	PROPN
ijtc-975	158	16	,	,	PUNCT
ijtc-975	158	17	2022	2022	NUM
ijtc-975	158	18	)	)	PUNCT
ijtc-975	158	19	(	(	PUNCT
ijtc-975	158	20	rossi	rossi	PROPN
ijtc-975	158	21	et	et	PROPN
ijtc-975	158	22	al	al	PROPN
ijtc-975	158	23	.	.	PROPN
ijtc-975	158	24	,	,	PUNCT
ijtc-975	158	25	2018	2018	NUM
ijtc-975	158	26	)	)	PUNCT
ijtc-975	158	27	(	(	PUNCT
ijtc-975	158	28	gopalan	gopalan	PROPN
ijtc-975	158	29	&	&	CCONJ
ijtc-975	158	30	jayaraman	jayaraman	NOUN
ijtc-975	158	31	,	,	PUNCT
ijtc-975	158	32	2012	2012	NUM
ijtc-975	158	33	)	)	PUNCT
ijtc-975	158	34	,	,	PUNCT
ijtc-975	158	35	as	as	SCONJ
ijtc-975	158	36	said	say	VERB
ijtc-975	158	37	via	via	ADP
ijtc-975	158	38	(	(	PUNCT
ijtc-975	158	39	la	la	ADV
ijtc-975	158	40	porta	porta	NOUN
ijtc-975	158	41	et	et	PROPN
ijtc-975	158	42	al	al	PROPN
ijtc-975	158	43	.	.	PROPN
ijtc-975	158	44	,	,	PUNCT
ijtc-975	158	45	2000	2000	NUM
ijtc-975	158	46	)	)	PUNCT
ijtc-975	158	47	dividend	dividend	NOUN
ijtc-975	158	48	coverage	coverage	NOUN
ijtc-975	158	49	in	in	ADP
ijtc-975	158	50	the	the	DET
ijtc-975	158	51	substitution	substitution	NOUN
ijtc-975	158	52	model	model	NOUN
ijtc-975	158	53	explains	explain	VERB
ijtc-975	158	54	dividend	dividend	NOUN
ijtc-975	158	55	bills	bill	NOUN
ijtc-975	158	56	made	make	VERB
ijtc-975	158	57	to	to	ADP
ijtc-975	158	58	insiders	insider	NOUN
ijtc-975	158	59	with	with	ADP
ijtc-975	158	60	the	the	DET
ijtc-975	158	61	aim	aim	NOUN
ijtc-975	158	62	of	of	ADP
ijtc-975	158	63	keeping	keep	VERB
ijtc-975	158	64	market	market	NOUN
ijtc-975	158	65	popularity	popularity	NOUN
ijtc-975	158	66	and	and	CCONJ
ijtc-975	158	67	signaling	signal	VERB
ijtc-975	158	68	about	about	ADP
ijtc-975	158	69	the	the	DET
ijtc-975	158	70	situation	situation	NOUN
ijtc-975	158	71	of	of	ADP
ijtc-975	158	72	the	the	DET
ijtc-975	158	73	enterprise	enterprise	NOUN
ijtc-975	158	74	at	at	ADP
ijtc-975	158	75	the	the	DET
ijtc-975	158	76	same	same	ADJ
ijtc-975	158	77	time	time	NOUN
ijtc-975	158	78	as	as	SCONJ
ijtc-975	158	79	dividend	dividend	NOUN
ijtc-975	158	80	bills	bill	NOUN
ijtc-975	158	81	defined	define	VERB
ijtc-975	158	82	via	via	ADP
ijtc-975	158	83	outcome	outcome	NOUN
ijtc-975	158	84	fashions	fashion	NOUN
ijtc-975	158	85	are	be	AUX
ijtc-975	158	86	the	the	DET
ijtc-975	158	87	pressure	pressure	NOUN
ijtc-975	158	88	exerted	exert	VERB
ijtc-975	158	89	from	from	ADP
ijtc-975	158	90	shareholders	shareholder	NOUN
ijtc-975	158	91	on	on	ADP
ijtc-975	158	92	managers	manager	NOUN
ijtc-975	158	93	to	to	PART
ijtc-975	158	94	keep	keep	VERB
ijtc-975	158	95	away	away	ADV
ijtc-975	158	96	from	from	ADP
ijtc-975	158	97	cash	cash	NOUN
ijtc-975	158	98	go	go	VERB
ijtc-975	158	99	with	with	ADP
ijtc-975	158	100	the	the	DET
ijtc-975	158	101	flow	flow	NOUN
ijtc-975	158	102	issues	issue	NOUN
ijtc-975	158	103	.	.	PUNCT
ijtc-975	159	1	accordingly	accordingly	ADV
ijtc-975	159	2	,	,	PUNCT
ijtc-975	159	3	this	this	DET
ijtc-975	159	4	look	look	NOUN
ijtc-975	159	5	at	at	ADP
ijtc-975	159	6	explains	explain	VERB
ijtc-975	159	7	the	the	DET
ijtc-975	159	8	consequences	consequence	NOUN
ijtc-975	159	9	version	version	NOUN
ijtc-975	159	10	defined	define	VERB
ijtc-975	159	11	by	by	ADP
ijtc-975	159	12	(	(	PUNCT
ijtc-975	159	13	la	la	INTJ
ijtc-975	159	14	porta	porta	NOUN
ijtc-975	159	15	et	et	PROPN
ijtc-975	159	16	al	al	PROPN
ijtc-975	159	17	.	.	PROPN
ijtc-975	159	18	,	,	PUNCT
ijtc-975	159	19	2000	2000	NUM
ijtc-975	159	20	)	)	PUNCT
ijtc-975	159	21	wherein	wherein	ADJ
ijtc-975	159	22	earnings	earning	NOUN
ijtc-975	159	23	control	control	NOUN
ijtc-975	159	24	and	and	CCONJ
ijtc-975	159	25	focused	focused	ADJ
ijtc-975	159	26	ownership	ownership	NOUN
ijtc-975	159	27	play	play	VERB
ijtc-975	159	28	a	a	DET
ijtc-975	159	29	complementary	complementary	ADJ
ijtc-975	159	30	position	position	NOUN
ijtc-975	159	31	because	because	SCONJ
ijtc-975	159	32	profits	profit	NOUN
ijtc-975	159	33	control	control	NOUN
ijtc-975	159	34	and	and	CCONJ
ijtc-975	159	35	concentrated	concentrated	ADJ
ijtc-975	159	36	ownership	ownership	NOUN
ijtc-975	159	37	have	have	VERB
ijtc-975	159	38	a	a	DET
ijtc-975	159	39	nice	nice	ADJ
ijtc-975	159	40	impact	impact	NOUN
ijtc-975	159	41	on	on	ADP
ijtc-975	159	42	dividend	dividend	NOUN
ijtc-975	159	43	coverage	coverage	NOUN
ijtc-975	159	44	in	in	ADP
ijtc-975	159	45	order	order	NOUN
ijtc-975	159	46	that	that	SCONJ
ijtc-975	159	47	income	income	NOUN
ijtc-975	159	48	management	management	NOUN
ijtc-975	159	49	carried	carry	VERB
ijtc-975	159	50	out	out	ADP
ijtc-975	159	51	with	with	ADP
ijtc-975	159	52	the	the	DET
ijtc-975	159	53	aid	aid	NOUN
ijtc-975	159	54	of	of	ADP
ijtc-975	159	55	managers	manager	NOUN
ijtc-975	159	56	with	with	ADP
ijtc-975	159	57	the	the	DET
ijtc-975	159	58	aim	aim	NOUN
ijtc-975	159	59	of	of	ADP
ijtc-975	159	60	supplying	supply	VERB
ijtc-975	159	61	alerts	alert	NOUN
ijtc-975	159	62	about	about	ADP
ijtc-975	159	63	the	the	DET
ijtc-975	159	64	agency	agency	NOUN
ijtc-975	159	65	's	's	PART
ijtc-975	159	66	circumstance	circumstance	NOUN
ijtc-975	159	67	is	be	AUX
ijtc-975	159	68	profitable	profitable	ADJ
ijtc-975	159	69	for	for	ADP
ijtc-975	159	70	focused	focused	ADJ
ijtc-975	159	71	shareholders	shareholder	NOUN
ijtc-975	159	72	.	.	PUNCT
ijtc-975	160	1	third	third	ADJ
ijtc-975	160	2	hypothesis	hypothesis	NOUN
ijtc-975	160	3	testing	testing	NOUN
ijtc-975	160	4	and	and	CCONJ
ijtc-975	160	5	discussion	discussion	NOUN
ijtc-975	160	6	the	the	DET
ijtc-975	160	7	very	very	ADV
ijtc-975	160	8	last	last	ADJ
ijtc-975	160	9	speculation	speculation	NOUN
ijtc-975	160	10	test	test	NOUN
ijtc-975	160	11	appears	appear	VERB
ijtc-975	160	12	on	on	ADP
ijtc-975	160	13	the	the	DET
ijtc-975	160	14	audit	audit	NOUN
ijtc-975	160	15	committee	committee	NOUN
ijtc-975	160	16	's	's	PART
ijtc-975	160	17	capability	capability	NOUN
ijtc-975	160	18	to	to	PART
ijtc-975	160	19	mediate	mediate	VERB
ijtc-975	160	20	disputes	dispute	NOUN
ijtc-975	160	21	between	between	ADP
ijtc-975	160	22	dividend	dividend	NOUN
ijtc-975	160	23	policy	policy	NOUN
ijtc-975	160	24	and	and	CCONJ
ijtc-975	160	25	earnings	earning	NOUN
ijtc-975	160	26	control	control	NOUN
ijtc-975	160	27	.	.	PUNCT
ijtc-975	161	1	the	the	DET
ijtc-975	161	2	check	check	NOUN
ijtc-975	161	3	's	's	PART
ijtc-975	161	4	results	result	NOUN
ijtc-975	161	5	display	display	VERB
ijtc-975	161	6	that	that	SCONJ
ijtc-975	161	7	the	the	DET
ijtc-975	161	8	audit	audit	NOUN
ijtc-975	161	9	committee	committee	NOUN
ijtc-975	161	10	's	's	PART
ijtc-975	161	11	revel	revel	NOUN
ijtc-975	161	12	in	in	ADP
ijtc-975	161	13	can	can	AUX
ijtc-975	161	14	have	have	VERB
ijtc-975	161	15	an	an	DET
ijtc-975	161	16	effect	effect	NOUN
ijtc-975	161	17	on	on	ADP
ijtc-975	161	18	how	how	SCONJ
ijtc-975	161	19	dividend	dividend	NOUN
ijtc-975	161	20	coverage	coverage	NOUN
ijtc-975	161	21	and	and	CCONJ
ijtc-975	161	22	profits	profit	NOUN
ijtc-975	161	23	control	control	NOUN
ijtc-975	161	24	interact	interact	VERB
ijtc-975	161	25	.	.	PUNCT
ijtc-975	162	1	with	with	ADP
ijtc-975	162	2	a	a	DET
ijtc-975	162	3	vast	vast	ADJ
ijtc-975	162	4	superb	superb	ADJ
ijtc-975	162	5	route	route	NOUN
ijtc-975	162	6	(	(	PUNCT
ijtc-975	162	7	sig	sig	NOUN
ijtc-975	162	8	.	.	PUNCT
ijtc-975	162	9	0.025	0.025	NUM
ijtc-975	162	10	,	,	PUNCT
ijtc-975	162	11	0.000	0.000	NUM
ijtc-975	162	12	<	<	NOUN
ijtc-975	162	13	0.050	0.050	NUM
ijtc-975	162	14	)	)	PUNCT
ijtc-975	162	15	,	,	PUNCT
ijtc-975	162	16	its	its	PRON
ijtc-975	162	17	coefficient	coefficient	NOUN
ijtc-975	162	18	fee	fee	NOUN
ijtc-975	162	19	is	be	AUX
ijtc-975	162	20	0.267	0.267	NUM
ijtc-975	162	21	.	.	PUNCT
ijtc-975	163	1	the	the	DET
ijtc-975	163	2	0.33	0.33	NUM
ijtc-975	163	3	test	test	NOUN
ijtc-975	163	4	is	be	AUX
ijtc-975	163	5	disqualified	disqualify	VERB
ijtc-975	163	6	since	since	SCONJ
ijtc-975	163	7	the	the	DET
ijtc-975	163	8	effects	effect	NOUN
ijtc-975	163	9	cross	cross	VERB
ijtc-975	163	10	towards	towards	ADP
ijtc-975	163	11	the	the	DET
ijtc-975	163	12	suggested	suggested	ADJ
ijtc-975	163	13	hypothesis	hypothesis	NOUN
ijtc-975	163	14	.	.	PUNCT
ijtc-975	164	1	the	the	DET
ijtc-975	164	2	direction	direction	NOUN
ijtc-975	164	3	of	of	ADP
ijtc-975	164	4	the	the	DET
ijtc-975	164	5	advantageous	advantageous	ADJ
ijtc-975	164	6	regression	regression	NOUN
ijtc-975	164	7	coefficient	coefficient	NOUN
ijtc-975	164	8	suggests	suggest	VERB
ijtc-975	164	9	that	that	SCONJ
ijtc-975	164	10	managers	manager	NOUN
ijtc-975	164	11	'	'	PART
ijtc-975	164	12	profits	profit	NOUN
ijtc-975	164	13	control	control	NOUN
ijtc-975	164	14	is	be	AUX
ijtc-975	164	15	past	past	ADP
ijtc-975	164	16	the	the	DET
ijtc-975	164	17	attain	attain	NOUN
ijtc-975	164	18	of	of	ADP
ijtc-975	164	19	an	an	DET
ijtc-975	164	20	audit	audit	NOUN
ijtc-975	164	21	committee	committee	NOUN
ijtc-975	164	22	with	with	ADP
ijtc-975	164	23	out	out	ADP
ijtc-975	164	24	a	a	DET
ijtc-975	164	25	background	background	NOUN
ijtc-975	164	26	in	in	ADP
ijtc-975	164	27	finance	finance	NOUN
ijtc-975	164	28	or	or	CCONJ
ijtc-975	164	29	accounting	accounting	NOUN
ijtc-975	164	30	.	.	PUNCT
ijtc-975	165	1	however	however	ADV
ijtc-975	165	2	,	,	PUNCT
ijtc-975	165	3	it	it	PRON
ijtc-975	165	4	might	might	AUX
ijtc-975	165	5	be	be	AUX
ijtc-975	165	6	greater	great	ADJ
ijtc-975	165	7	powerful	powerful	ADJ
ijtc-975	165	8	in	in	ADP
ijtc-975	165	9	decreasing	decrease	VERB
ijtc-975	165	10	activities	activity	NOUN
ijtc-975	165	11	related	relate	VERB
ijtc-975	165	12	to	to	ADP
ijtc-975	165	13	profits	profit	NOUN
ijtc-975	165	14	control	control	NOUN
ijtc-975	165	15	and	and	CCONJ
ijtc-975	165	16	improving	improve	VERB
ijtc-975	165	17	managers	manager	NOUN
ijtc-975	165	18	'	'	PART
ijtc-975	165	19	tactics	tactic	NOUN
ijtc-975	165	20	to	to	ADP
ijtc-975	165	21	it	it	PRON
ijtc-975	165	22	.	.	PUNCT
ijtc-975	166	1	as	as	SCONJ
ijtc-975	166	2	said	say	VERB
ijtc-975	166	3	via	via	ADP
ijtc-975	166	4	(	(	PUNCT
ijtc-975	166	5	ben	ben	PROPN
ijtc-975	166	6	salah	salah	PROPN
ijtc-975	166	7	&	&	CCONJ
ijtc-975	166	8	jarboui	jarboui	PROPN
ijtc-975	166	9	,	,	PUNCT
ijtc-975	166	10	2022	2022	NUM
ijtc-975	166	11	)	)	PUNCT
ijtc-975	166	12	conclusion	conclusion	NOUN
ijtc-975	166	13	the	the	DET
ijtc-975	166	14	purpose	purpose	NOUN
ijtc-975	166	15	of	of	ADP
ijtc-975	166	16	this	this	DET
ijtc-975	166	17	study	study	NOUN
ijtc-975	166	18	is	be	AUX
ijtc-975	166	19	to	to	PART
ijtc-975	166	20	offer	offer	VERB
ijtc-975	166	21	extra	extra	ADJ
ijtc-975	166	22	empirical	empirical	ADJ
ijtc-975	166	23	information	information	NOUN
ijtc-975	166	24	concerning	concern	VERB
ijtc-975	166	25	how	how	SCONJ
ijtc-975	166	26	dividend	dividend	NOUN
ijtc-975	166	27	policy	policy	NOUN
ijtc-975	166	28	is	be	AUX
ijtc-975	166	29	impacted	impact	VERB
ijtc-975	166	30	via	via	ADP
ijtc-975	166	31	profits	profit	NOUN
ijtc-975	166	32	management	management	NOUN
ijtc-975	166	33	.	.	PUNCT
ijtc-975	167	1	the	the	DET
ijtc-975	167	2	existing	exist	VERB
ijtc-975	167	3	observe	observe	NOUN
ijtc-975	167	4	investigates	investigate	VERB
ijtc-975	167	5	the	the	DET
ijtc-975	167	6	moderating	moderating	NOUN
ijtc-975	167	7	results	result	NOUN
ijtc-975	167	8	of	of	ADP
ijtc-975	167	9	focused	focused	ADJ
ijtc-975	167	10	ownership	ownership	NOUN
ijtc-975	167	11	and	and	CCONJ
ijtc-975	167	12	audit	audit	NOUN
ijtc-975	167	13	committee	committee	NOUN
ijtc-975	167	14	revel	revel	VERB
ijtc-975	167	15	in	in	ADP
ijtc-975	167	16	at	at	ADP
ijtc-975	167	17	the	the	DET
ijtc-975	167	18	hyperlink	hyperlink	NOUN
ijtc-975	167	19	among	among	ADP
ijtc-975	167	20	dividend	dividend	NOUN
ijtc-975	167	21	policy	policy	NOUN
ijtc-975	167	22	and	and	CCONJ
ijtc-975	167	23	profits	profit	NOUN
ijtc-975	167	24	control	control	NOUN
ijtc-975	167	25	.	.	PUNCT
ijtc-975	168	1	the	the	DET
ijtc-975	168	2	effects	effect	NOUN
ijtc-975	168	3	of	of	ADP
ijtc-975	168	4	the	the	DET
ijtc-975	168	5	speculation	speculation	NOUN
ijtc-975	168	6	check	check	NOUN
ijtc-975	168	7	imply	imply	VERB
ijtc-975	168	8	that	that	SCONJ
ijtc-975	168	9	(	(	PUNCT
ijtc-975	168	10	1	1	X
ijtc-975	168	11	)	)	PUNCT
ijtc-975	168	12	profits	profit	NOUN
ijtc-975	168	13	control	control	NOUN
ijtc-975	168	14	has	have	VERB
ijtc-975	168	15	a	a	DET
ijtc-975	168	16	positive	positive	ADJ
ijtc-975	168	17	and	and	CCONJ
ijtc-975	168	18	extensive	extensive	ADJ
ijtc-975	168	19	effect	effect	NOUN
ijtc-975	168	20	on	on	ADP
ijtc-975	168	21	dividend	dividend	NOUN
ijtc-975	168	22	policy	policy	NOUN
ijtc-975	168	23	,	,	PUNCT
ijtc-975	168	24	(	(	PUNCT
ijtc-975	168	25	2	2	X
ijtc-975	168	26	)	)	PUNCT
ijtc-975	168	27	concentrated	concentrated	ADJ
ijtc-975	168	28	ownership	ownership	NOUN
ijtc-975	168	29	moderates	moderate	NOUN
ijtc-975	168	30	the	the	DET
ijtc-975	168	31	relationship	relationship	NOUN
ijtc-975	168	32	among	among	ADP
ijtc-975	168	33	profits	profit	NOUN
ijtc-975	168	34	control	control	NOUN
ijtc-975	168	35	and	and	CCONJ
ijtc-975	168	36	dividend	dividend	NOUN
ijtc-975	168	37	policy	policy	NOUN
ijtc-975	168	38	in	in	ADP
ijtc-975	168	39	a	a	DET
ijtc-975	168	40	positive	positive	ADJ
ijtc-975	168	41	,	,	PUNCT
ijtc-975	168	42	and	and	CCONJ
ijtc-975	168	43	(	(	PUNCT
ijtc-975	168	44	3	3	X
ijtc-975	168	45	)	)	PUNCT
ijtc-975	168	46	course	course	NOUN
ijtc-975	168	47	audit	audit	NOUN
ijtc-975	168	48	committee	committee	NOUN
ijtc-975	168	49	understanding	understanding	NOUN
ijtc-975	168	50	moderates	moderate	VERB
ijtc-975	168	51	the	the	DET
ijtc-975	168	52	relationship	relationship	NOUN
ijtc-975	168	53	in	in	ADP
ijtc-975	168	54	a	a	DET
ijtc-975	168	55	effective	effective	ADJ
ijtc-975	168	56	direction	direction	NOUN
ijtc-975	168	57	.	.	PUNCT
ijtc-975	169	1	these	these	DET
ijtc-975	169	2	results	result	NOUN
ijtc-975	169	3	reveal	reveal	VERB
ijtc-975	169	4	that	that	SCONJ
ijtc-975	169	5	audit	audit	NOUN
ijtc-975	169	6	committee	committee	NOUN
ijtc-975	169	7	understanding	understanding	NOUN
ijtc-975	169	8	is	be	AUX
ijtc-975	169	9	n't	not	PART
ijtc-975	169	10	a	a	DET
ijtc-975	169	11	useful	useful	ADJ
ijtc-975	169	12	corporate	corporate	ADJ
ijtc-975	169	13	governance	governance	NOUN
ijtc-975	169	14	tool	tool	NOUN
ijtc-975	169	15	because	because	SCONJ
ijtc-975	169	16	it	it	PRON
ijtc-975	169	17	's	be	AUX
ijtc-975	169	18	far	far	ADV
ijtc-975	169	19	unrealistic	unrealistic	ADJ
ijtc-975	169	20	sufficient	sufficient	ADJ
ijtc-975	169	21	to	to	PART
ijtc-975	169	22	steer	steer	VERB
ijtc-975	169	23	managers	manager	NOUN
ijtc-975	169	24	not	not	PART
ijtc-975	169	25	to	to	PART
ijtc-975	169	26	engage	engage	VERB
ijtc-975	169	27	in	in	ADP
ijtc-975	169	28	profits	profit	NOUN
ijtc-975	169	29	control	control	NOUN
ijtc-975	169	30	.	.	PUNCT
ijtc-975	170	1	different	different	ADJ
ijtc-975	170	2	audit	audit	NOUN
ijtc-975	170	3	committee	committee	NOUN
ijtc-975	170	4	attributes	attribute	VERB
ijtc-975	170	5	,	,	PUNCT
ijtc-975	170	6	along	along	ADP
ijtc-975	170	7	with	with	ADP
ijtc-975	170	8	the	the	DET
ijtc-975	170	9	range	range	NOUN
ijtc-975	170	10	of	of	ADP
ijtc-975	170	11	audit	audit	NOUN
ijtc-975	170	12	committees	committee	NOUN
ijtc-975	170	13	,	,	PUNCT
ijtc-975	170	14	the	the	DET
ijtc-975	170	15	committee	committee	NOUN
ijtc-975	170	16	's	's	PART
ijtc-975	170	17	time	time	NOUN
ijtc-975	170	18	period	period	NOUN
ijtc-975	170	19	,	,	PUNCT
ijtc-975	170	20	independence	independence	NOUN
ijtc-975	170	21	,	,	PUNCT
ijtc-975	170	22	and	and	CCONJ
ijtc-975	170	23	frequency	frequency	NOUN
ijtc-975	170	24	of	of	ADP
ijtc-975	170	25	meetings	meeting	NOUN
ijtc-975	170	26	,	,	PUNCT
ijtc-975	170	27	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	DET
ijtc-975	170	28	the	the	DET
ijtc-975	170	29	effect	effect	NOUN
ijtc-975	170	30	of	of	ADP
ijtc-975	170	31	earnings	earning	NOUN
ijtc-975	170	32	management	management	NOUN
ijtc-975	170	33	on	on	ADP
ijtc-975	170	34	dividend	dividend	NOUN
ijtc-975	170	35	policy	policy	NOUN
ijtc-975	170	36	:	:	PUNCT
ijtc-975	170	37	concentrated	concentrate	VERB
ijtc-975	170	38	ownership	ownership	NOUN
ijtc-975	170	39	and	and	CCONJ
ijtc-975	170	40	audit	audit	NOUN
ijtc-975	170	41	committee	committee	NOUN
ijtc-975	170	42	expertise	expertise	NOUN
ijtc-975	170	43	as	as	ADP
ijtc-975	170	44	moderating	moderate	VERB
ijtc-975	170	45	variables	variable	NOUN
ijtc-975	170	46	anggraini	anggraini	NOUN
ijtc-975	170	47	,	,	PUNCT
ijtc-975	170	48	suranta	suranta	NOUN
ijtc-975	170	49	,	,	PUNCT
ijtc-975	170	50	and	and	CCONJ
ijtc-975	170	51	midiastuty	midiastuty	VERB
ijtc-975	170	52	39	39	NUM
ijtc-975	170	53	|	|	ADV
ijtc-975	170	54	ilomata	ilomata	PROPN
ijtc-975	170	55	international	international	ADJ
ijtc-975	170	56	journal	journal	NOUN
ijtc-975	170	57	of	of	ADP
ijtc-975	170	58	tax	tax	PROPN
ijtc-975	170	59	&	&	CCONJ
ijtc-975	170	60	accounting	accounting	PROPN
ijtc-975	170	61	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-975	170	62	can	can	AUX
ijtc-975	170	63	be	be	AUX
ijtc-975	170	64	hired	hire	VERB
ijtc-975	170	65	in	in	ADP
ijtc-975	170	66	next	next	ADJ
ijtc-975	170	67	research	research	NOUN
ijtc-975	170	68	.	.	PUNCT
ijtc-975	171	1	(	(	PUNCT
ijtc-975	171	2	ben	ben	PROPN
ijtc-975	171	3	salah	salah	PROPN
ijtc-975	171	4	&	&	CCONJ
ijtc-975	171	5	jarboui	jarboui	PROPN
ijtc-975	171	6	,	,	PUNCT
ijtc-975	171	7	2022	2022	NUM
ijtc-975	171	8	)	)	PUNCT
ijtc-975	171	9	and	and	CCONJ
ijtc-975	171	10	consist	consist	VERB
ijtc-975	171	11	of	of	ADP
ijtc-975	171	12	additional	additional	ADJ
ijtc-975	171	13	factors	factor	NOUN
ijtc-975	171	14	of	of	ADP
ijtc-975	171	15	company	company	NOUN
ijtc-975	171	16	governance	governance	NOUN
ijtc-975	171	17	,	,	PUNCT
ijtc-975	171	18	such	such	ADJ
ijtc-975	171	19	as	as	ADP
ijtc-975	171	20	impartial	impartial	ADJ
ijtc-975	171	21	commissioners	commissioner	NOUN
ijtc-975	171	22	.	.	PUNCT
ijtc-975	172	1	the	the	DET
ijtc-975	172	2	take	take	NOUN
ijtc-975	172	3	a	a	DET
ijtc-975	172	4	look	look	NOUN
ijtc-975	172	5	at	at	ADP
ijtc-975	172	6	's	's	PART
ijtc-975	172	7	findings	finding	NOUN
ijtc-975	172	8	display	display	VERB
ijtc-975	172	9	that	that	SCONJ
ijtc-975	172	10	businesses	business	NOUN
ijtc-975	172	11	pay	pay	VERB
ijtc-975	172	12	dividends	dividend	NOUN
ijtc-975	172	13	in	in	ADP
ijtc-975	172	14	an	an	DET
ijtc-975	172	15	attempt	attempt	NOUN
ijtc-975	172	16	to	to	PART
ijtc-975	172	17	venture	venture	VERB
ijtc-975	172	18	a	a	DET
ijtc-975	172	19	fantastic	fantastic	ADJ
ijtc-975	172	20	photograph	photograph	NOUN
ijtc-975	172	21	to	to	ADP
ijtc-975	172	22	buyers	buyer	NOUN
ijtc-975	172	23	.	.	PUNCT
ijtc-975	173	1	but	but	CCONJ
ijtc-975	173	2	,	,	PUNCT
ijtc-975	173	3	managers	manager	NOUN
ijtc-975	173	4	are	be	AUX
ijtc-975	173	5	free	free	ADJ
ijtc-975	173	6	to	to	PART
ijtc-975	173	7	alter	alter	VERB
ijtc-975	173	8	the	the	DET
ijtc-975	173	9	stated	state	VERB
ijtc-975	173	10	profit	profit	NOUN
ijtc-975	173	11	figures	figure	NOUN
ijtc-975	173	12	to	to	PART
ijtc-975	173	13	help	help	VERB
ijtc-975	173	14	concentrated	concentrated	ADJ
ijtc-975	173	15	ownership	ownership	NOUN
ijtc-975	173	16	.	.	PUNCT
ijtc-975	174	1	additionally	additionally	ADV
ijtc-975	174	2	,	,	PUNCT
ijtc-975	174	3	the	the	PRON
ijtc-975	174	4	have	have	VERB
ijtc-975	174	5	a	a	DET
ijtc-975	174	6	look	look	NOUN
ijtc-975	174	7	at	at	ADP
ijtc-975	174	8	's	's	PART
ijtc-975	174	9	findings	finding	NOUN
ijtc-975	174	10	assist	assist	VERB
ijtc-975	174	11	agency	agency	NOUN
ijtc-975	174	12	theory	theory	NOUN
ijtc-975	174	13	and	and	CCONJ
ijtc-975	174	14	sign	sign	VERB
ijtc-975	174	15	theory	theory	NOUN
ijtc-975	174	16	.	.	PUNCT
ijtc-975	175	1	this	this	DET
ijtc-975	175	2	research	research	NOUN
ijtc-975	175	3	can	can	AUX
ijtc-975	175	4	provide	provide	VERB
ijtc-975	175	5	real	real	ADJ
ijtc-975	175	6	implications	implication	NOUN
ijtc-975	175	7	where	where	SCONJ
ijtc-975	175	8	companies	company	NOUN
ijtc-975	175	9	can	can	AUX
ijtc-975	175	10	utilize	utilize	VERB
ijtc-975	175	11	it	it	PRON
ijtc-975	175	12	as	as	ADP
ijtc-975	175	13	a	a	DET
ijtc-975	175	14	consideration	consideration	NOUN
ijtc-975	175	15	in	in	ADP
ijtc-975	175	16	determining	determine	VERB
ijtc-975	175	17	decisions	decision	NOUN
ijtc-975	175	18	regarding	regard	VERB
ijtc-975	175	19	the	the	DET
ijtc-975	175	20	proportion	proportion	NOUN
ijtc-975	175	21	of	of	ADP
ijtc-975	175	22	dividends	dividend	NOUN
ijtc-975	175	23	to	to	PART
ijtc-975	175	24	be	be	AUX
ijtc-975	175	25	distributed	distribute	VERB
ijtc-975	175	26	and	and	CCONJ
ijtc-975	175	27	as	as	ADP
ijtc-975	175	28	a	a	DET
ijtc-975	175	29	review	review	NOUN
ijtc-975	175	30	tool	tool	NOUN
ijtc-975	175	31	for	for	ADP
ijtc-975	175	32	investors	investor	NOUN
ijtc-975	175	33	in	in	ADP
ijtc-975	175	34	investing	investing	NOUN
ijtc-975	175	35	.	.	PUNCT
ijtc-975	176	1	reference	reference	NOUN
ijtc-975	176	2	abuaddous	abuaddous	ADJ
ijtc-975	176	3	,	,	PUNCT
ijtc-975	176	4	m.	m.	NOUN
ijtc-975	176	5	,	,	PUNCT
ijtc-975	176	6	hanefah	hanefah	NOUN
ijtc-975	176	7	,	,	PUNCT
ijtc-975	176	8	m.	m.	NOUN
ijtc-975	176	9	,	,	PUNCT
ijtc-975	176	10	&	&	CCONJ
ijtc-975	176	11	laili	laili	NOUN
ijtc-975	176	12	,	,	PUNCT
ijtc-975	176	13	n.	n.	PROPN
ijtc-975	176	14	h.	h.	PROPN
ijtc-975	176	15	(	(	PUNCT
ijtc-975	176	16	2014	2014	NUM
ijtc-975	176	17	)	)	PUNCT
ijtc-975	176	18	.	.	PUNCT
ijtc-975	177	1	accounting	accounting	NOUN
ijtc-975	177	2	standards	standard	NOUN
ijtc-975	177	3	,	,	PUNCT
ijtc-975	177	4	goodwill	goodwill	NOUN
ijtc-975	177	5	impairment	impairment	NOUN
ijtc-975	177	6	and	and	CCONJ
ijtc-975	177	7	earnings	earning	NOUN
ijtc-975	177	8	management	management	NOUN
ijtc-975	177	9	in	in	ADP
ijtc-975	177	10	malaysia	malaysia	PROPN
ijtc-975	177	11	.	.	PUNCT
ijtc-975	178	1	international	international	ADJ
ijtc-975	178	2	journal	journal	PROPN
ijtc-975	178	3	of	of	ADP
ijtc-975	178	4	economics	economic	NOUN
ijtc-975	178	5	and	and	CCONJ
ijtc-975	178	6	finance	finance	NOUN
ijtc-975	178	7	,	,	PUNCT
ijtc-975	178	8	6	6	NUM
ijtc-975	178	9	.	.	X
ijtc-975	178	10	https://doi.org/10.5539/ijef.v6n12p201	https://doi.org/10.5539/ijef.v6n12p201	PROPN
ijtc-975	178	11	agustia	agustia	PROPN
ijtc-975	178	12	,	,	PUNCT
ijtc-975	178	13	y.	y.	PROPN
ijtc-975	178	14	p.	p.	PROPN
ijtc-975	178	15	,	,	PUNCT
ijtc-975	178	16	&	&	CCONJ
ijtc-975	178	17	suryani	suryani	PROPN
ijtc-975	178	18	,	,	PUNCT
ijtc-975	178	19	e.	e.	PROPN
ijtc-975	178	20	(	(	PUNCT
ijtc-975	178	21	2018	2018	NUM
ijtc-975	178	22	)	)	PUNCT
ijtc-975	178	23	.	.	PUNCT
ijtc-975	179	1	pengaruh	pengaruh	NOUN
ijtc-975	179	2	ukuran	ukuran	PROPN
ijtc-975	179	3	perusahaan	perusahaan	PROPN
ijtc-975	179	4	,	,	PUNCT
ijtc-975	179	5	umur	umur	ADJ
ijtc-975	179	6	perusahaan	perusahaan	PROPN
ijtc-975	179	7	,	,	PUNCT
ijtc-975	179	8	leverage	leverage	NOUN
ijtc-975	179	9	,	,	PUNCT
ijtc-975	179	10	dan	dan	PROPN
ijtc-975	179	11	profitabilitas	profitabilitas	PROPN
ijtc-975	179	12	terhadap	terhadap	PROPN
ijtc-975	179	13	manajemen	manajemen	PROPN
ijtc-975	179	14	laba	laba	PROPN
ijtc-975	179	15	(	(	PUNCT
ijtc-975	179	16	studi	studi	PROPN
ijtc-975	179	17	pada	pada	PROPN
ijtc-975	179	18	perusahaan	perusahaan	PROPN
ijtc-975	179	19	pertambangan	pertambangan	PROPN
ijtc-975	179	20	yang	yang	PROPN
ijtc-975	179	21	terdaftar	terdaftar	PROPN
ijtc-975	179	22	di	di	PROPN
ijtc-975	179	23	bursa	bursa	PROPN
ijtc-975	179	24	efek	efek	NOUN
ijtc-975	179	25	indonesia	indonesia	PROPN
ijtc-975	179	26	periode	periode	PROPN
ijtc-975	179	27	2014	2014	NUM
ijtc-975	179	28	-	-	SYM
ijtc-975	179	29	2016	2016	NUM
ijtc-975	179	30	)	)	PUNCT
ijtc-975	179	31	.	.	PUNCT
ijtc-975	180	1	jurnal	jurnal	ADJ
ijtc-975	180	2	aset	aset	PROPN
ijtc-975	180	3	(	(	PUNCT
ijtc-975	180	4	akuntansi	akuntansi	PROPN
ijtc-975	180	5	riset	riset	PROPN
ijtc-975	180	6	)	)	PUNCT
ijtc-975	180	7	,	,	PUNCT
ijtc-975	180	8	10(1	10(1	NUM
ijtc-975	180	9	)	)	PUNCT
ijtc-975	180	10	,	,	PUNCT
ijtc-975	180	11	63–74	63–74	NUM
ijtc-975	180	12	.	.	PUNCT
ijtc-975	180	13	aini	aini	PROPN
ijtc-975	180	14	aman	aman	PROPN
ijtc-975	180	15	,	,	PUNCT
ijtc-975	180	16	takiah	takiah	NOUN
ijtc-975	180	17	,	,	PUNCT
ijtc-975	180	18	m.	m.	NOUN
ijtc-975	180	19	,	,	PUNCT
ijtc-975	180	20	hamid	hamid	PROPN
ijtc-975	180	21	,	,	PUNCT
ijtc-975	180	22	p.	p.	PROPN
ijtc-975	180	23	,	,	PUNCT
ijtc-975	180	24	&	&	CCONJ
ijtc-975	180	25	jenny	jenny	PROPN
ijtc-975	180	26	,	,	PUNCT
ijtc-975	180	27	t.	t.	PROPN
ijtc-975	180	28	(	(	PUNCT
ijtc-975	180	29	2006	2006	NUM
ijtc-975	180	30	)	)	PUNCT
ijtc-975	180	31	.	.	PUNCT
ijtc-975	181	1	earnings	earning	NOUN
ijtc-975	181	2	management	management	NOUN
ijtc-975	181	3	in	in	ADP
ijtc-975	181	4	malaysia	malaysia	PROPN
ijtc-975	181	5	:	:	PUNCT
ijtc-975	181	6	a	a	DET
ijtc-975	181	7	study	study	NOUN
ijtc-975	181	8	on	on	ADP
ijtc-975	181	9	effects	effect	NOUN
ijtc-975	181	10	of	of	ADP
ijtc-975	181	11	accounting	accounting	NOUN
ijtc-975	181	12	choices	choice	NOUN
ijtc-975	181	13	.	.	PUNCT
ijtc-975	182	1	malaysian	malaysian	ADJ
ijtc-975	182	2	accounting	accounting	PROPN
ijtc-975	182	3	review	review	PROPN
ijtc-975	182	4	,	,	PUNCT
ijtc-975	182	5	5(1	5(1	NUM
ijtc-975	182	6	)	)	PUNCT
ijtc-975	182	7	,	,	PUNCT
ijtc-975	182	8	185–207	185–207	NUM
ijtc-975	182	9	.	.	PUNCT
ijtc-975	183	1	al	al	PROPN
ijtc-975	183	2	-	-	PUNCT
ijtc-975	183	3	kayed	kayed	PROPN
ijtc-975	183	4	,	,	PUNCT
ijtc-975	183	5	l.	l.	PROPN
ijtc-975	183	6	t.	t.	PROPN
ijtc-975	183	7	(	(	PUNCT
ijtc-975	183	8	2017	2017	NUM
ijtc-975	183	9	)	)	PUNCT
ijtc-975	183	10	.	.	PUNCT
ijtc-975	184	1	dividend	dividend	NOUN
ijtc-975	184	2	payout	payout	ADJ
ijtc-975	184	3	policy	policy	NOUN
ijtc-975	184	4	of	of	ADP
ijtc-975	184	5	islamic	islamic	ADJ
ijtc-975	184	6	vs	vs	ADP
ijtc-975	184	7	conventional	conventional	ADJ
ijtc-975	184	8	banks	bank	NOUN
ijtc-975	184	9	:	:	PUNCT
ijtc-975	184	10	case	case	NOUN
ijtc-975	184	11	of	of	ADP
ijtc-975	184	12	saudi	saudi	PROPN
ijtc-975	184	13	arabia	arabia	PROPN
ijtc-975	184	14	.	.	PUNCT
ijtc-975	185	1	international	international	ADJ
ijtc-975	185	2	journal	journal	PROPN
ijtc-975	185	3	of	of	ADP
ijtc-975	185	4	islamic	islamic	ADJ
ijtc-975	185	5	and	and	CCONJ
ijtc-975	185	6	middle	middle	ADJ
ijtc-975	185	7	eastern	eastern	ADJ
ijtc-975	185	8	finance	finance	NOUN
ijtc-975	185	9	and	and	CCONJ
ijtc-975	185	10	management	management	NOUN
ijtc-975	185	11	,	,	PUNCT
ijtc-975	185	12	10(1	10(1	NUM
ijtc-975	185	13	)	)	PUNCT
ijtc-975	185	14	,	,	PUNCT
ijtc-975	185	15	117–128	117–128	NUM
ijtc-975	185	16	.	.	PUNCT
ijtc-975	186	1	https://doi.org/10.1108/imefm-09-2015-0102	https://doi.org/10.1108/imefm-09-2015-0102	NOUN
ijtc-975	186	2	badolato	badolato	NOUN
ijtc-975	186	3	,	,	PUNCT
ijtc-975	186	4	p.	p.	PROPN
ijtc-975	186	5	g.	g.	PROPN
ijtc-975	186	6	,	,	PUNCT
ijtc-975	186	7	donelson	donelson	PROPN
ijtc-975	186	8	,	,	PUNCT
ijtc-975	186	9	d.	d.	PROPN
ijtc-975	186	10	c.	c.	PROPN
ijtc-975	186	11	,	,	PUNCT
ijtc-975	186	12	&	&	CCONJ
ijtc-975	186	13	ege	ege	PROPN
ijtc-975	186	14	,	,	PUNCT
ijtc-975	186	15	m.	m.	NOUN
ijtc-975	186	16	(	(	PUNCT
ijtc-975	186	17	2014	2014	NUM
ijtc-975	186	18	)	)	PUNCT
ijtc-975	186	19	.	.	PUNCT
ijtc-975	187	1	audit	audit	NOUN
ijtc-975	187	2	committee	committee	PROPN
ijtc-975	187	3	financial	financial	ADJ
ijtc-975	187	4	expertise	expertise	NOUN
ijtc-975	187	5	and	and	CCONJ
ijtc-975	187	6	earnings	earning	NOUN
ijtc-975	187	7	management	management	NOUN
ijtc-975	187	8	:	:	PUNCT
ijtc-975	187	9	the	the	DET
ijtc-975	187	10	role	role	NOUN
ijtc-975	187	11	of	of	ADP
ijtc-975	187	12	status	status	NOUN
ijtc-975	187	13	.	.	PUNCT
ijtc-975	188	1	journal	journal	PROPN
ijtc-975	188	2	of	of	ADP
ijtc-975	188	3	accounting	accounting	NOUN
ijtc-975	188	4	and	and	CCONJ
ijtc-975	188	5	economics	economic	NOUN
ijtc-975	188	6	,	,	PUNCT
ijtc-975	188	7	58(2	58(2	NUM
ijtc-975	188	8	)	)	PUNCT
ijtc-975	188	9	,	,	PUNCT
ijtc-975	188	10	208–230	208–230	NUM
ijtc-975	188	11	.	.	PUNCT
ijtc-975	189	1	https://doi.org/https://doi.org/10.1016/j.jacceco.2014.08.006	https://doi.org/https://doi.org/10.1016/j.jacceco.2014.08.006	ADJ
ijtc-975	189	2	baker	baker	PROPN
ijtc-975	189	3	,	,	PUNCT
ijtc-975	189	4	h.	h.	PROPN
ijtc-975	189	5	k.	k.	PROPN
ijtc-975	189	6	,	,	PUNCT
ijtc-975	189	7	kilincarslan	kilincarslan	PROPN
ijtc-975	189	8	,	,	PUNCT
ijtc-975	189	9	e.	e.	PROPN
ijtc-975	189	10	,	,	PUNCT
ijtc-975	189	11	&	&	CCONJ
ijtc-975	189	12	arsal	arsal	PROPN
ijtc-975	189	13	,	,	PUNCT
ijtc-975	189	14	a.	a.	NOUN
ijtc-975	189	15	h.	h.	PROPN
ijtc-975	189	16	(	(	PUNCT
ijtc-975	189	17	2018	2018	NUM
ijtc-975	189	18	)	)	PUNCT
ijtc-975	189	19	.	.	PUNCT
ijtc-975	190	1	dividend	dividend	NOUN
ijtc-975	190	2	policy	policy	NOUN
ijtc-975	190	3	in	in	ADP
ijtc-975	190	4	turkey	turkey	NOUN
ijtc-975	190	5	 	 	SPACE
ijtc-975	190	6	:	:	PUNCT
ijtc-975	190	7	survey	survey	VERB
ijtc-975	190	8	evidence	evidence	NOUN
ijtc-975	190	9	from	from	ADP
ijtc-975	190	10	borsa	borsa	PROPN
ijtc-975	190	11	istanbul	istanbul	PROPN
ijtc-975	190	12	firms	firm	NOUN
ijtc-975	190	13	ac	ac	PROPN
ijtc-975	190	14	.	.	PUNCT
ijtc-975	191	1	global	global	ADJ
ijtc-975	191	2	finance	finance	PROPN
ijtc-975	191	3	journal	journal	NOUN
ijtc-975	191	4	,	,	PUNCT
ijtc-975	191	5	38	38	NUM
ijtc-975	191	6	,	,	PUNCT
ijtc-975	191	7	43–57	43–57	NUM
ijtc-975	191	8	.	.	PUNCT
ijtc-975	192	1	https://doi.org/10.1016/j.gfj.2017.04.002	https://doi.org/10.1016/j.gfj.2017.04.002	NOUN
ijtc-975	192	2	baolei	baolei	NOUN
ijtc-975	192	3	,	,	PUNCT
ijtc-975	192	4	q.	q.	PROPN
ijtc-975	192	5	,	,	PUNCT
ijtc-975	192	6	&	&	CCONJ
ijtc-975	192	7	xian	xian	PROPN
ijtc-975	192	8	,	,	PUNCT
ijtc-975	192	9	g.	g.	PROPN
ijtc-975	192	10	(	(	PUNCT
ijtc-975	192	11	2012	2012	NUM
ijtc-975	192	12	)	)	PUNCT
ijtc-975	192	13	.	.	PUNCT
ijtc-975	193	1	the	the	DET
ijtc-975	193	2	impact	impact	NOUN
ijtc-975	193	3	of	of	ADP
ijtc-975	193	4	audit	audit	NOUN
ijtc-975	193	5	committees	committee	NOUN
ijtc-975	193	6	personal	personal	ADJ
ijtc-975	193	7	characteristics	characteristic	NOUN
ijtc-975	193	8	on	on	ADP
ijtc-975	193	9	earnings	earning	NOUN
ijtc-975	193	10	management	management	NOUN
ijtc-975	193	11	:	:	PUNCT
ijtc-975	193	12	evidence	evidence	NOUN
ijtc-975	193	13	from	from	ADP
ijtc-975	193	14	china	china	PROPN
ijtc-975	193	15	.	.	PUNCT
ijtc-975	194	1	journal	journal	PROPN
ijtc-975	194	2	of	of	ADP
ijtc-975	194	3	applied	apply	VERB
ijtc-975	194	4	business	business	NOUN
ijtc-975	194	5	research	research	NOUN
ijtc-975	194	6	(	(	PUNCT
ijtc-975	194	7	jabr	jabr	ADJ
ijtc-975	194	8	)	)	PUNCT
ijtc-975	194	9	,	,	PUNCT
ijtc-975	194	10	28	28	NUM
ijtc-975	194	11	,	,	PUNCT
ijtc-975	194	12	1331	1331	NUM
ijtc-975	194	13	.	.	PUNCT
ijtc-975	195	1	https://doi.org/10.19030/jabr.v28i6.7347	https://doi.org/10.19030/jabr.v28i6.7347	ADJ
ijtc-975	195	2	be´dard	be´dard	ADV
ijtc-975	195	3	,	,	PUNCT
ijtc-975	195	4	j.	j.	PROPN
ijtc-975	195	5	,	,	PUNCT
ijtc-975	195	6	chtourou	chtourou	PROPN
ijtc-975	195	7	,	,	PUNCT
ijtc-975	195	8	s.	s.	PROPN
ijtc-975	195	9	m.	m.	PROPN
ijtc-975	195	10	,	,	PUNCT
ijtc-975	195	11	&	&	CCONJ
ijtc-975	195	12	courteau	courteau	PROPN
ijtc-975	195	13	,	,	PUNCT
ijtc-975	195	14	l.	l.	PROPN
ijtc-975	195	15	(	(	PUNCT
ijtc-975	195	16	2004	2004	NUM
ijtc-975	195	17	)	)	PUNCT
ijtc-975	195	18	.	.	PUNCT
ijtc-975	196	1	the	the	DET
ijtc-975	196	2	effect	effect	NOUN
ijtc-975	196	3	of	of	ADP
ijtc-975	196	4	audit	audit	NOUN
ijtc-975	196	5	committee	committee	NOUN
ijtc-975	196	6	expertise	expertise	NOUN
ijtc-975	196	7	,	,	PUNCT
ijtc-975	196	8	independence	independence	NOUN
ijtc-975	196	9	,	,	PUNCT
ijtc-975	196	10	and	and	CCONJ
ijtc-975	196	11	activity	activity	NOUN
ijtc-975	196	12	on	on	ADP
ijtc-975	196	13	aggressive	aggressive	ADJ
ijtc-975	196	14	earnings	earning	NOUN
ijtc-975	196	15	management	management	NOUN
ijtc-975	196	16	.	.	PUNCT
ijtc-975	197	1	auditing	auditing	NOUN
ijtc-975	197	2	:	:	PUNCT
ijtc-975	197	3	a	a	DET
ijtc-975	197	4	journal	journal	NOUN
ijtc-975	197	5	of	of	ADP
ijtc-975	197	6	practice	practice	NOUN
ijtc-975	197	7	&	&	CCONJ
ijtc-975	197	8	theory	theory	NOUN
ijtc-975	197	9	,	,	PUNCT
ijtc-975	197	10	23(2	23(2	NOUN
ijtc-975	197	11	)	)	PUNCT
ijtc-975	197	12	,	,	PUNCT
ijtc-975	197	13	13–35	13–35	NUM
ijtc-975	197	14	.	.	PUNCT
ijtc-975	198	1	https://doi.org/10.2308/aud.2004.23.2.13	https://doi.org/10.2308/aud.2004.23.2.13	PROPN
ijtc-975	198	2	ben	ben	PROPN
ijtc-975	198	3	amar	amar	PROPN
ijtc-975	198	4	,	,	PUNCT
ijtc-975	198	5	a.	a.	PROPN
ijtc-975	198	6	,	,	PUNCT
ijtc-975	198	7	salah	salah	PROPN
ijtc-975	198	8	,	,	PUNCT
ijtc-975	198	9	o.	o.	PROPN
ijtc-975	198	10	,	,	PUNCT
ijtc-975	198	11	&	&	CCONJ
ijtc-975	198	12	jarboui	jarboui	PROPN
ijtc-975	198	13	,	,	PUNCT
ijtc-975	198	14	a.	a.	NOUN
ijtc-975	198	15	(	(	PUNCT
ijtc-975	198	16	2018	2018	NUM
ijtc-975	198	17	)	)	PUNCT
ijtc-975	198	18	.	.	PUNCT
ijtc-975	199	1	do	do	AUX
ijtc-975	199	2	discretionary	discretionary	ADJ
ijtc-975	199	3	accruals	accrual	NOUN
ijtc-975	199	4	affect	affect	VERB
ijtc-975	199	5	firms	firm	NOUN
ijtc-975	199	6	’	'	PUNCT
ijtc-975	199	7	corporate	corporate	ADJ
ijtc-975	199	8	dividend	dividend	NOUN
ijtc-975	199	9	policy	policy	NOUN
ijtc-975	199	10	?	?	PUNCT
ijtc-975	200	1	evidence	evidence	NOUN
ijtc-975	200	2	from	from	ADP
ijtc-975	200	3	france	france	PROPN
ijtc-975	200	4	.	.	PUNCT
ijtc-975	201	1	16	16	NUM
ijtc-975	201	2	,	,	PUNCT
ijtc-975	201	3	333–347	333–347	NUM
ijtc-975	201	4	.	.	PUNCT
ijtc-975	202	1	https://doi.org/10.1108/jfra-03-2017-0020	https://doi.org/10.1108/jfra-03-2017-0020	PROPN
ijtc-975	202	2	ben	ben	PROPN
ijtc-975	202	3	salah	salah	PROPN
ijtc-975	202	4	,	,	PUNCT
ijtc-975	202	5	o.	o.	PROPN
ijtc-975	202	6	,	,	PUNCT
ijtc-975	202	7	&	&	CCONJ
ijtc-975	202	8	jarboui	jarboui	PROPN
ijtc-975	202	9	,	,	PUNCT
ijtc-975	202	10	a.	a.	NOUN
ijtc-975	202	11	(	(	PUNCT
ijtc-975	202	12	2022	2022	NUM
ijtc-975	202	13	)	)	PUNCT
ijtc-975	202	14	.	.	PUNCT
ijtc-975	203	1	dividend	dividend	NOUN
ijtc-975	203	2	policy	policy	NOUN
ijtc-975	203	3	,	,	PUNCT
ijtc-975	203	4	earnings	earning	NOUN
ijtc-975	203	5	management	management	NOUN
ijtc-975	203	6	and	and	CCONJ
ijtc-975	203	7	the	the	DET
ijtc-975	203	8	moderating	moderate	VERB
ijtc-975	203	9	effect	effect	NOUN
ijtc-975	203	10	of	of	ADP
ijtc-975	203	11	corporate	corporate	ADJ
ijtc-975	203	12	governance	governance	NOUN
ijtc-975	203	13	in	in	ADP
ijtc-975	203	14	the	the	DET
ijtc-975	203	15	french	french	ADJ
ijtc-975	203	16	context	context	NOUN
ijtc-975	203	17	.	.	PUNCT
ijtc-975	204	1	journal	journal	NOUN
ijtc-975	204	2	of	of	ADP
ijtc-975	204	3	financial	financial	ADJ
ijtc-975	204	4	economic	economic	ADJ
ijtc-975	204	5	policy	policy	NOUN
ijtc-975	204	6	,	,	PUNCT
ijtc-975	204	7	14(3	14(3	NUM
ijtc-975	204	8	)	)	PUNCT
ijtc-975	204	9	,	,	PUNCT
ijtc-975	204	10	356–380	356–380	NUM
ijtc-975	204	11	.	.	PUNCT
ijtc-975	205	1	https://doi.org/10.1108/jfep-02-2021-0034	https://doi.org/10.1108/jfep-02-2021-0034	ADJ
ijtc-975	205	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-975	205	3	the	the	DET
ijtc-975	205	4	effect	effect	NOUN
ijtc-975	205	5	of	of	ADP
ijtc-975	205	6	earnings	earning	NOUN
ijtc-975	205	7	management	management	NOUN
ijtc-975	205	8	on	on	ADP
ijtc-975	205	9	dividend	dividend	NOUN
ijtc-975	205	10	policy	policy	NOUN
ijtc-975	205	11	:	:	PUNCT
ijtc-975	205	12	concentrated	concentrate	VERB
ijtc-975	205	13	ownership	ownership	NOUN
ijtc-975	205	14	and	and	CCONJ
ijtc-975	205	15	audit	audit	NOUN
ijtc-975	205	16	committee	committee	NOUN
ijtc-975	205	17	expertise	expertise	NOUN
ijtc-975	205	18	as	as	ADP
ijtc-975	205	19	moderating	moderate	VERB
ijtc-975	205	20	variables	variable	NOUN
ijtc-975	205	21	anggraini	anggraini	NOUN
ijtc-975	205	22	,	,	PUNCT
ijtc-975	205	23	suranta	suranta	NOUN
ijtc-975	205	24	,	,	PUNCT
ijtc-975	205	25	and	and	CCONJ
ijtc-975	205	26	midiastuty	midiastuty	VERB
ijtc-975	205	27	40	40	NUM
ijtc-975	205	28	|	|	ADV
ijtc-975	205	29	ilomata	ilomata	PROPN
ijtc-975	205	30	international	international	ADJ
ijtc-975	205	31	journal	journal	NOUN
ijtc-975	205	32	of	of	ADP
ijtc-975	205	33	tax	tax	PROPN
ijtc-975	205	34	&	&	CCONJ
ijtc-975	205	35	accounting	accounting	PROPN
ijtc-975	205	36	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-975	205	37	bhattacharya	bhattacharya	PROPN
ijtc-975	205	38	,	,	PUNCT
ijtc-975	205	39	s.	s.	PROPN
ijtc-975	205	40	(	(	PUNCT
ijtc-975	205	41	1979a	1979a	NUM
ijtc-975	205	42	)	)	PUNCT
ijtc-975	205	43	.	.	PUNCT
ijtc-975	206	1	imperfect	imperfect	ADJ
ijtc-975	206	2	information	information	NOUN
ijtc-975	206	3	,	,	PUNCT
ijtc-975	206	4	dividend	dividend	NOUN
ijtc-975	206	5	policy	policy	NOUN
ijtc-975	206	6	,	,	PUNCT
ijtc-975	206	7	and	and	CCONJ
ijtc-975	206	8	“	"	PUNCT
ijtc-975	206	9	the	the	DET
ijtc-975	206	10	bird	bird	NOUN
ijtc-975	206	11	in	in	ADP
ijtc-975	206	12	the	the	DET
ijtc-975	206	13	hand	hand	NOUN
ijtc-975	206	14	”	"	PUNCT
ijtc-975	206	15	fallacy	fallacy	NOUN
ijtc-975	206	16	.	.	PUNCT
ijtc-975	207	1	the	the	DET
ijtc-975	207	2	bell	bell	PROPN
ijtc-975	207	3	journal	journal	PROPN
ijtc-975	207	4	of	of	ADP
ijtc-975	207	5	economics	economic	NOUN
ijtc-975	207	6	,	,	PUNCT
ijtc-975	207	7	10(1	10(1	NUM
ijtc-975	207	8	)	)	PUNCT
ijtc-975	207	9	,	,	PUNCT
ijtc-975	207	10	259–270	259–270	NUM
ijtc-975	207	11	.	.	PUNCT
ijtc-975	208	1	https://doi.org/10.2307/3003330	https://doi.org/10.2307/3003330	PROPN
ijtc-975	208	2	bhattacharya	bhattacharya	PROPN
ijtc-975	208	3	,	,	PUNCT
ijtc-975	208	4	s.	s.	PROPN
ijtc-975	208	5	(	(	PUNCT
ijtc-975	208	6	1979b	1979b	NUM
ijtc-975	208	7	)	)	PUNCT
ijtc-975	208	8	.	.	PUNCT
ijtc-975	209	1	imperfect	imperfect	ADJ
ijtc-975	209	2	information	information	NOUN
ijtc-975	209	3	,	,	PUNCT
ijtc-975	209	4	dividend	dividend	NOUN
ijtc-975	209	5	policy	policy	NOUN
ijtc-975	209	6	,	,	PUNCT
ijtc-975	209	7	and	and	CCONJ
ijtc-975	209	8	“	"	PUNCT
ijtc-975	209	9	the	the	DET
ijtc-975	209	10	bird	bird	NOUN
ijtc-975	209	11	in	in	ADP
ijtc-975	209	12	the	the	DET
ijtc-975	209	13	hand	hand	NOUN
ijtc-975	209	14	”	"	PUNCT
ijtc-975	209	15	fallacy	fallacy	NOUN
ijtc-975	209	16	.	.	PUNCT
ijtc-975	210	1	the	the	DET
ijtc-975	210	2	bell	bell	PROPN
ijtc-975	210	3	journal	journal	PROPN
ijtc-975	210	4	of	of	ADP
ijtc-975	210	5	economics	economic	NOUN
ijtc-975	210	6	,	,	PUNCT
ijtc-975	210	7	10(1	10(1	NUM
ijtc-975	210	8	)	)	PUNCT
ijtc-975	210	9	,	,	PUNCT
ijtc-975	210	10	259–270	259–270	NUM
ijtc-975	210	11	.	.	PUNCT
ijtc-975	211	1	https://doi.org/10.2307/3003330	https://doi.org/10.2307/3003330	PROPN
ijtc-975	211	2	booth	booth	NOUN
ijtc-975	211	3	,	,	PUNCT
ijtc-975	211	4	l.	l.	PROPN
ijtc-975	211	5	and	and	CCONJ
ijtc-975	211	6	zhou	zhou	PROPN
ijtc-975	211	7	,	,	PUNCT
ijtc-975	211	8	j.	j.	PROPN
ijtc-975	211	9	(	(	PUNCT
ijtc-975	211	10	2017	2017	NUM
ijtc-975	211	11	)	)	PUNCT
ijtc-975	211	12	.	.	PUNCT
ijtc-975	212	1	dividend	dividend	NOUN
ijtc-975	212	2	policy	policy	NOUN
ijtc-975	212	3	:	:	PUNCT
ijtc-975	212	4	a	a	DET
ijtc-975	212	5	selective	selective	ADJ
ijtc-975	212	6	review	review	NOUN
ijtc-975	212	7	of	of	ADP
ijtc-975	212	8	results	result	NOUN
ijtc-975	212	9	from	from	ADP
ijtc-975	212	10	around	around	ADP
ijtc-975	212	11	the	the	DET
ijtc-975	212	12	world	world	NOUN
ijtc-975	212	13	.	.	PUNCT
ijtc-975	213	1	global	global	ADJ
ijtc-975	213	2	finance	finance	NOUN
ijtc-975	213	3	,	,	PUNCT
ijtc-975	213	4	34	34	NUM
ijtc-975	213	5	,	,	PUNCT
ijtc-975	213	6	1–15	1–15	NUM
ijtc-975	213	7	.	.	PUNCT
ijtc-975	214	1	buertey	buertey	PROPN
ijtc-975	214	2	,	,	PUNCT
ijtc-975	214	3	s.	s.	PROPN
ijtc-975	214	4	,	,	PUNCT
ijtc-975	214	5	nguyen	nguyen	PROPN
ijtc-975	214	6	,	,	PUNCT
ijtc-975	214	7	h.	h.	PROPN
ijtc-975	214	8	t.	t.	PROPN
ijtc-975	214	9	,	,	PUNCT
ijtc-975	214	10	&	&	CCONJ
ijtc-975	214	11	thompson	thompson	PROPN
ijtc-975	214	12	,	,	PUNCT
ijtc-975	214	13	e.	e.	PROPN
ijtc-975	214	14	k.	k.	PROPN
ijtc-975	214	15	(	(	PUNCT
ijtc-975	214	16	2023	2023	NUM
ijtc-975	214	17	)	)	PUNCT
ijtc-975	214	18	.	.	PUNCT
ijtc-975	215	1	the	the	DET
ijtc-975	215	2	audit	audit	NOUN
ijtc-975	215	3	committee	committee	NOUN
ijtc-975	215	4	and	and	CCONJ
ijtc-975	215	5	dividend	dividend	NOUN
ijtc-975	215	6	policy	policy	NOUN
ijtc-975	215	7	:	:	PUNCT
ijtc-975	215	8	an	an	DET
ijtc-975	215	9	empirical	empirical	ADJ
ijtc-975	215	10	study	study	NOUN
ijtc-975	215	11	of	of	ADP
ijtc-975	215	12	the	the	DET
ijtc-975	215	13	post	post	ADJ
ijtc-975	215	14	-	-	ADJ
ijtc-975	215	15	sox	sox	ADJ
ijtc-975	215	16	era	era	NOUN
ijtc-975	215	17	.	.	PUNCT
ijtc-975	216	1	corporate	corporate	ADJ
ijtc-975	216	2	governance	governance	NOUN
ijtc-975	216	3	(	(	PUNCT
ijtc-975	216	4	bingley	bingley	PROPN
ijtc-975	216	5	)	)	PUNCT
ijtc-975	216	6	.	.	PUNCT
ijtc-975	217	1	https://doi.org/10.1108/cg-10-2022-0408	https://doi.org/10.1108/cg-10-2022-0408	PROPN
ijtc-975	217	2	c.	c.	PROPN
ijtc-975	217	3	arko	arko	PROPN
ijtc-975	217	4	,	,	PUNCT
ijtc-975	217	5	a.	a.	PROPN
ijtc-975	217	6	,	,	PUNCT
ijtc-975	217	7	abor	abor	PROPN
ijtc-975	217	8	,	,	PUNCT
ijtc-975	217	9	j.	j.	PROPN
ijtc-975	217	10	,	,	PUNCT
ijtc-975	217	11	k.d	k.d	PROPN
ijtc-975	217	12	.	.	PROPN
ijtc-975	217	13	adjasi	adjasi	PROPN
ijtc-975	217	14	,	,	PUNCT
ijtc-975	217	15	c.	c.	PROPN
ijtc-975	217	16	,	,	PUNCT
ijtc-975	217	17	&	&	CCONJ
ijtc-975	217	18	amidu	amidu	PROPN
ijtc-975	217	19	,	,	PUNCT
ijtc-975	217	20	m.	m.	NOUN
ijtc-975	217	21	(	(	PUNCT
ijtc-975	217	22	2014	2014	NUM
ijtc-975	217	23	)	)	PUNCT
ijtc-975	217	24	.	.	PUNCT
ijtc-975	218	1	what	what	PRON
ijtc-975	218	2	influence	influence	NOUN
ijtc-975	218	3	dividend	dividend	NOUN
ijtc-975	218	4	decisions	decision	NOUN
ijtc-975	218	5	of	of	ADP
ijtc-975	218	6	firms	firm	NOUN
ijtc-975	218	7	in	in	ADP
ijtc-975	218	8	sub	sub	ADJ
ijtc-975	218	9	-	-	ADJ
ijtc-975	218	10	saharan	saharan	ADJ
ijtc-975	218	11	african	african	PROPN
ijtc-975	218	12	?	?	PROPN
ijtc-975	218	13	journal	journal	PROPN
ijtc-975	218	14	of	of	ADP
ijtc-975	218	15	accounting	account	VERB
ijtc-975	218	16	in	in	ADP
ijtc-975	218	17	emerging	emerge	VERB
ijtc-975	218	18	economies	economy	NOUN
ijtc-975	218	19	,	,	PUNCT
ijtc-975	218	20	4(1	4(1	NOUN
ijtc-975	218	21	)	)	PUNCT
ijtc-975	218	22	,	,	PUNCT
ijtc-975	218	23	57–78	57–78	NUM
ijtc-975	218	24	.	.	PUNCT
ijtc-975	219	1	https://doi.org/10.1108/jaee-12-2011-0053	https://doi.org/10.1108/jaee-12-2011-0053	PROPN
ijtc-975	219	2	chansarn	chansarn	PROPN
ijtc-975	219	3	,	,	PUNCT
ijtc-975	219	4	s.	s.	PROPN
ijtc-975	219	5	,	,	PUNCT
ijtc-975	219	6	&	&	CCONJ
ijtc-975	219	7	chansarn	chansarn	PROPN
ijtc-975	219	8	,	,	PUNCT
ijtc-975	219	9	t.	t.	PROPN
ijtc-975	219	10	(	(	PUNCT
ijtc-975	219	11	2016	2016	NUM
ijtc-975	219	12	)	)	PUNCT
ijtc-975	219	13	.	.	PUNCT
ijtc-975	220	1	earnings	earning	NOUN
ijtc-975	220	2	management	management	NOUN
ijtc-975	220	3	and	and	CCONJ
ijtc-975	220	4	dividend	dividend	NOUN
ijtc-975	220	5	policy	policy	NOUN
ijtc-975	220	6	of	of	ADP
ijtc-975	220	7	small	small	ADJ
ijtc-975	220	8	and	and	CCONJ
ijtc-975	220	9	medium	medium	ADJ
ijtc-975	220	10	enterprises	enterprise	NOUN
ijtc-975	220	11	in	in	ADP
ijtc-975	220	12	thailand	thailand	PROPN
ijtc-975	220	13	.	.	PUNCT
ijtc-975	221	1	international	international	ADJ
ijtc-975	221	2	journal	journal	PROPN
ijtc-975	221	3	of	of	ADP
ijtc-975	221	4	business	business	NOUN
ijtc-975	221	5	and	and	CCONJ
ijtc-975	221	6	society	society	NOUN
ijtc-975	221	7	,	,	PUNCT
ijtc-975	221	8	17(2	17(2	NUM
ijtc-975	221	9	)	)	PUNCT
ijtc-975	221	10	,	,	PUNCT
ijtc-975	221	11	307–328	307–328	NUM
ijtc-975	221	12	.	.	PUNCT
ijtc-975	222	1	https://doi.org/10.33736/ijbs.527.2016	https://doi.org/10.33736/ijbs.527.2016	PROPN
ijtc-975	222	2	farooq	farooq	PROPN
ijtc-975	222	3	,	,	PUNCT
ijtc-975	222	4	m.	m.	NOUN
ijtc-975	222	5	,	,	PUNCT
ijtc-975	222	6	al	al	PROPN
ijtc-975	222	7	-	-	PUNCT
ijtc-975	222	8	jabri	jabri	PROPN
ijtc-975	222	9	,	,	PUNCT
ijtc-975	222	10	q.	q.	PROPN
ijtc-975	222	11	,	,	PUNCT
ijtc-975	222	12	khan	khan	PROPN
ijtc-975	222	13	,	,	PUNCT
ijtc-975	222	14	m.	m.	NOUN
ijtc-975	222	15	t.	t.	PROPN
ijtc-975	222	16	,	,	PUNCT
ijtc-975	222	17	ali	ali	PROPN
ijtc-975	222	18	ansari	ansari	PROPN
ijtc-975	222	19	,	,	PUNCT
ijtc-975	222	20	m.	m.	NOUN
ijtc-975	222	21	a.	a.	PROPN
ijtc-975	222	22	,	,	PUNCT
ijtc-975	222	23	&	&	CCONJ
ijtc-975	222	24	tariq	tariq	PROPN
ijtc-975	222	25	,	,	PUNCT
ijtc-975	222	26	r.	r.	PROPN
ijtc-975	222	27	bin	bin	PROPN
ijtc-975	222	28	.	.	PUNCT
ijtc-975	222	29	(	(	PUNCT
ijtc-975	222	30	2022	2022	NUM
ijtc-975	222	31	)	)	PUNCT
ijtc-975	222	32	.	.	PUNCT
ijtc-975	223	1	the	the	DET
ijtc-975	223	2	impact	impact	NOUN
ijtc-975	223	3	of	of	ADP
ijtc-975	223	4	corporate	corporate	ADJ
ijtc-975	223	5	governance	governance	NOUN
ijtc-975	223	6	and	and	CCONJ
ijtc-975	223	7	firm	firm	ADJ
ijtc-975	223	8	-	-	PUNCT
ijtc-975	223	9	specific	specific	ADJ
ijtc-975	223	10	characteristics	characteristic	NOUN
ijtc-975	223	11	on	on	ADP
ijtc-975	223	12	dividend	dividend	NOUN
ijtc-975	223	13	policy	policy	NOUN
ijtc-975	223	14	:	:	PUNCT
ijtc-975	223	15	an	an	DET
ijtc-975	223	16	emerging	emerge	VERB
ijtc-975	223	17	market	market	NOUN
ijtc-975	223	18	case	case	NOUN
ijtc-975	223	19	.	.	PUNCT
ijtc-975	224	1	asia	asia	PROPN
ijtc-975	224	2	-	-	PUNCT
ijtc-975	224	3	pacific	pacific	PROPN
ijtc-975	224	4	journal	journal	PROPN
ijtc-975	224	5	of	of	ADP
ijtc-975	224	6	business	business	PROPN
ijtc-975	224	7	administration	administration	PROPN
ijtc-975	224	8	,	,	PUNCT
ijtc-975	224	9	ahead	ahead	ADV
ijtc-975	224	10	-	-	PUNCT
ijtc-975	224	11	of	of	ADP
ijtc-975	224	12	-	-	PUNCT
ijtc-975	224	13	p(ahead	p(ahead	NOUN
ijtc-975	224	14	-	-	PUNCT
ijtc-975	224	15	of	of	ADP
ijtc-975	224	16	-	-	PUNCT
ijtc-975	224	17	print	print	NOUN
ijtc-975	224	18	)	)	PUNCT
ijtc-975	224	19	.	.	PUNCT
ijtc-975	225	1	https://doi.org/10.1108/apjba-01-2022-0007	https://doi.org/10.1108/apjba-01-2022-0007	PROPN
ijtc-975	225	2	gill	gill	PROPN
ijtc-975	225	3	,	,	PUNCT
ijtc-975	225	4	a.	a.	NOUN
ijtc-975	225	5	,	,	PUNCT
ijtc-975	225	6	biger	big	ADJ
ijtc-975	225	7	,	,	PUNCT
ijtc-975	225	8	n.	n.	NOUN
ijtc-975	225	9	,	,	PUNCT
ijtc-975	225	10	&	&	CCONJ
ijtc-975	225	11	mand	mand	PROPN
ijtc-975	225	12	,	,	PUNCT
ijtc-975	225	13	h.	h.	PROPN
ijtc-975	225	14	s.	s.	PROPN
ijtc-975	225	15	(	(	PUNCT
ijtc-975	225	16	2014	2014	NUM
ijtc-975	225	17	)	)	PUNCT
ijtc-975	225	18	.	.	PUNCT
ijtc-975	226	1	the	the	DET
ijtc-975	226	2	impact	impact	NOUN
ijtc-975	226	3	of	of	ADP
ijtc-975	226	4	earnings	earning	NOUN
ijtc-975	226	5	management	management	NOUN
ijtc-975	226	6	on	on	ADP
ijtc-975	226	7	future	future	ADJ
ijtc-975	226	8	dividend	dividend	NOUN
ijtc-975	226	9	payout	payout	NOUN
ijtc-975	226	10	of	of	ADP
ijtc-975	226	11	indian	indian	ADJ
ijtc-975	226	12	manufacturing	manufacturing	NOUN
ijtc-975	226	13	firms	firm	NOUN
ijtc-975	226	14	.	.	PUNCT
ijtc-975	227	1	international	international	ADJ
ijtc-975	227	2	journal	journal	PROPN
ijtc-975	227	3	of	of	ADP
ijtc-975	227	4	business	business	NOUN
ijtc-975	227	5	and	and	CCONJ
ijtc-975	227	6	globalisation	globalisation	NOUN
ijtc-975	227	7	,	,	PUNCT
ijtc-975	227	8	12(4	12(4	NUM
ijtc-975	227	9	)	)	PUNCT
ijtc-975	227	10	,	,	PUNCT
ijtc-975	227	11	369–382	369–382	NUM
ijtc-975	227	12	.	.	PUNCT
ijtc-975	228	1	https://doi.org/10.1504/ijbg.2014.062840	https://doi.org/10.1504/ijbg.2014.062840	PROPN
ijtc-975	228	2	gopalan	gopalan	PROPN
ijtc-975	228	3	,	,	PUNCT
ijtc-975	228	4	r.	r.	PROPN
ijtc-975	228	5	,	,	PUNCT
ijtc-975	228	6	&	&	CCONJ
ijtc-975	228	7	jayaraman	jayaraman	PROPN
ijtc-975	228	8	,	,	PUNCT
ijtc-975	228	9	s.	s.	PROPN
ijtc-975	228	10	(	(	PUNCT
ijtc-975	228	11	2012	2012	NUM
ijtc-975	228	12	)	)	PUNCT
ijtc-975	228	13	.	.	PUNCT
ijtc-975	229	1	private	private	ADJ
ijtc-975	229	2	control	control	NOUN
ijtc-975	229	3	benefits	benefit	NOUN
ijtc-975	229	4	and	and	CCONJ
ijtc-975	229	5	earnings	earning	NOUN
ijtc-975	229	6	management	management	NOUN
ijtc-975	229	7	:	:	PUNCT
ijtc-975	229	8	evidence	evidence	NOUN
ijtc-975	229	9	from	from	ADP
ijtc-975	229	10	insider	insider	NOUN
ijtc-975	229	11	controlled	control	VERB
ijtc-975	229	12	firms	firm	NOUN
ijtc-975	229	13	.	.	PUNCT
ijtc-975	230	1	journal	journal	NOUN
ijtc-975	230	2	of	of	ADP
ijtc-975	230	3	accounting	accounting	NOUN
ijtc-975	230	4	research	research	NOUN
ijtc-975	230	5	,	,	PUNCT
ijtc-975	230	6	50(1	50(1	PROPN
ijtc-975	230	7	)	)	PUNCT
ijtc-975	230	8	,	,	PUNCT
ijtc-975	230	9	117–157	117–157	NUM
ijtc-975	230	10	.	.	PUNCT
ijtc-975	231	1	https://doi.org/10.1111/j.1475-679x.2011.00431.x	https://doi.org/10.1111/j.1475-679x.2011.00431.x	X
ijtc-975	231	2	haider	haider	PROPN
ijtc-975	231	3	,	,	PUNCT
ijtc-975	231	4	j.	j.	PROPN
ijtc-975	231	5	,	,	PUNCT
ijtc-975	231	6	ali	ali	PROPN
ijtc-975	231	7	,	,	PUNCT
ijtc-975	231	8	a.	a.	PROPN
ijtc-975	231	9	,	,	PUNCT
ijtc-975	231	10	&	&	CCONJ
ijtc-975	231	11	sadiq	sadiq	PROPN
ijtc-975	231	12	,	,	PUNCT
ijtc-975	231	13	t.	t.	PROPN
ijtc-975	231	14	(	(	PUNCT
ijtc-975	231	15	2012	2012	NUM
ijtc-975	231	16	)	)	PUNCT
ijtc-975	231	17	.	.	PUNCT
ijtc-975	232	1	earning	earn	VERB
ijtc-975	232	2	management	management	NOUN
ijtc-975	232	3	and	and	CCONJ
ijtc-975	232	4	dividend	dividend	NOUN
ijtc-975	232	5	policy	policy	NOUN
ijtc-975	232	6	:	:	PUNCT
ijtc-975	232	7	evidence	evidence	NOUN
ijtc-975	232	8	from	from	ADP
ijtc-975	232	9	pakistani	pakistani	ADJ
ijtc-975	232	10	listed	list	VERB
ijtc-975	232	11	companies	company	NOUN
ijtc-975	232	12	.	.	PUNCT
ijtc-975	233	1	european	european	PROPN
ijtc-975	233	2	journal	journal	PROPN
ijtc-975	233	3	of	of	ADP
ijtc-975	233	4	business	business	NOUN
ijtc-975	233	5	and	and	CCONJ
ijtc-975	233	6	management	management	NOUN
ijtc-975	233	7	,	,	PUNCT
ijtc-975	233	8	4(1	4(1	NOUN
ijtc-975	233	9	)	)	PUNCT
ijtc-975	233	10	,	,	PUNCT
ijtc-975	233	11	83–90	83–90	NUM
ijtc-975	233	12	.	.	PUNCT
ijtc-975	234	1	hutami	hutami	NOUN
ijtc-975	234	2	,	,	PUNCT
ijtc-975	234	3	r.	r.	PROPN
ijtc-975	234	4	p.	p.	PROPN
ijtc-975	234	5	(	(	PUNCT
ijtc-975	234	6	2012	2012	NUM
ijtc-975	234	7	)	)	PUNCT
ijtc-975	234	8	.	.	PUNCT
ijtc-975	235	1	pengaruh	pengaruh	NOUN
ijtc-975	235	2	dividend	dividend	NOUN
ijtc-975	235	3	per	per	ADP
ijtc-975	235	4	share	share	NOUN
ijtc-975	235	5	,	,	PUNCT
ijtc-975	235	6	return	return	VERB
ijtc-975	235	7	on	on	ADP
ijtc-975	235	8	equity	equity	NOUN
ijtc-975	235	9	dan	dan	PROPN
ijtc-975	235	10	net	net	ADJ
ijtc-975	235	11	profit	profit	NOUN
ijtc-975	235	12	margin	margin	NOUN
ijtc-975	235	13	terhadap	terhadap	PROPN
ijtc-975	235	14	harga	harga	PROPN
ijtc-975	235	15	saham	saham	PROPN
ijtc-975	235	16	perusahaaan	perusahaaan	PROPN
ijtc-975	235	17	industri	industri	PROPN
ijtc-975	235	18	manufaktur	manufaktur	PROPN
ijtc-975	235	19	yang	yang	PROPN
ijtc-975	235	20	tercatat	tercatat	PROPN
ijtc-975	235	21	di	di	PROPN
ijtc-975	235	22	bursa	bursa	PROPN
ijtc-975	235	23	efek	efek	NOUN
ijtc-975	235	24	indonesia	indonesia	PROPN
ijtc-975	235	25	periode	periode	PROPN
ijtc-975	235	26	2006	2006	NUM
ijtc-975	235	27	-	-	SYM
ijtc-975	235	28	2010	2010	NUM
ijtc-975	235	29	.	.	PUNCT
ijtc-975	236	1	nominal	nominal	ADJ
ijtc-975	236	2	,	,	PUNCT
ijtc-975	236	3	barometer	barometer	NOUN
ijtc-975	236	4	riset	riset	PROPN
ijtc-975	236	5	akuntansi	akuntansi	PROPN
ijtc-975	236	6	dan	dan	PROPN
ijtc-975	236	7	manajemen	manajemen	PROPN
ijtc-975	236	8	,	,	PUNCT
ijtc-975	236	9	1(2	1(2	NUM
ijtc-975	236	10	)	)	PUNCT
ijtc-975	236	11	.	.	PUNCT
ijtc-975	237	1	https://doi.org/10.21831/nominal.v1i2.1001	https://doi.org/10.21831/nominal.v1i2.1001	PROPN
ijtc-975	237	2	hwang	hwang	PROPN
ijtc-975	237	3	,	,	PUNCT
ijtc-975	237	4	l.-s	l.-s	PROPN
ijtc-975	237	5	.	.	PUNCT
ijtc-975	237	6	,	,	PUNCT
ijtc-975	237	7	kim	kim	PROPN
ijtc-975	237	8	,	,	PUNCT
ijtc-975	237	9	h.	h.	PROPN
ijtc-975	237	10	,	,	PUNCT
ijtc-975	237	11	park	park	PROPN
ijtc-975	237	12	,	,	PUNCT
ijtc-975	237	13	k.	k.	PROPN
ijtc-975	237	14	,	,	PUNCT
ijtc-975	237	15	&	&	CCONJ
ijtc-975	237	16	park	park	PROPN
ijtc-975	237	17	,	,	PUNCT
ijtc-975	237	18	r.	r.	PROPN
ijtc-975	237	19	s.	s.	PROPN
ijtc-975	237	20	(	(	PUNCT
ijtc-975	237	21	2013	2013	NUM
ijtc-975	237	22	)	)	PUNCT
ijtc-975	237	23	.	.	PUNCT
ijtc-975	238	1	corporate	corporate	ADJ
ijtc-975	238	2	governance	governance	NOUN
ijtc-975	238	3	and	and	CCONJ
ijtc-975	238	4	payout	payout	ADJ
ijtc-975	238	5	policy	policy	NOUN
ijtc-975	238	6	:	:	PUNCT
ijtc-975	238	7	evidence	evidence	NOUN
ijtc-975	238	8	from	from	ADP
ijtc-975	238	9	korean	korean	ADJ
ijtc-975	238	10	business	business	NOUN
ijtc-975	238	11	groups	group	NOUN
ijtc-975	238	12	.	.	PUNCT
ijtc-975	239	1	pacific	pacific	ADJ
ijtc-975	239	2	-	-	PUNCT
ijtc-975	239	3	basin	basin	NOUN
ijtc-975	239	4	finance	finance	NOUN
ijtc-975	239	5	journal	journal	NOUN
ijtc-975	239	6	,	,	PUNCT
ijtc-975	239	7	24	24	NUM
ijtc-975	239	8	,	,	PUNCT
ijtc-975	239	9	179–198	179–198	NUM
ijtc-975	239	10	.	.	PUNCT
ijtc-975	240	1	https://doi.org/https://doi.org/10.1016/j.pacfin.2013.04.006	https://doi.org/https://doi.org/10.1016/j.pacfin.2013.04.006	ADJ
ijtc-975	240	2	jabbouri	jabbouri	NOUN
ijtc-975	240	3	,	,	PUNCT
ijtc-975	240	4	i.	i.	NOUN
ijtc-975	240	5	(	(	PUNCT
ijtc-975	240	6	2016	2016	NUM
ijtc-975	240	7	)	)	PUNCT
ijtc-975	240	8	.	.	PUNCT
ijtc-975	241	1	determinants	determinant	NOUN
ijtc-975	241	2	of	of	ADP
ijtc-975	241	3	corporate	corporate	ADJ
ijtc-975	241	4	dividend	dividend	NOUN
ijtc-975	241	5	policy	policy	NOUN
ijtc-975	241	6	in	in	ADP
ijtc-975	241	7	emerging	emerge	VERB
ijtc-975	241	8	markets	market	NOUN
ijtc-975	241	9	:	:	PUNCT
ijtc-975	241	10	evidence	evidence	NOUN
ijtc-975	241	11	from	from	ADP
ijtc-975	241	12	mena	mena	PROPN
ijtc-975	241	13	stock	stock	PROPN
ijtc-975	241	14	markets	market	NOUN
ijtc-975	241	15	.	.	PUNCT
ijtc-975	242	1	research	research	NOUN
ijtc-975	242	2	in	in	ADP
ijtc-975	242	3	international	international	ADJ
ijtc-975	242	4	business	business	NOUN
ijtc-975	242	5	and	and	CCONJ
ijtc-975	242	6	finance	finance	NOUN
ijtc-975	242	7	,	,	PUNCT
ijtc-975	242	8	37	37	NUM
ijtc-975	242	9	,	,	PUNCT
ijtc-975	242	10	283–298	283–298	NUM
ijtc-975	242	11	.	.	PUNCT
ijtc-975	243	1	https://doi.org/https://doi.org/10.1016/j.ribaf.2016.01.018	https://doi.org/https://doi.org/10.1016/j.ribaf.2016.01.018	NOUN
ijtc-975	243	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-975	243	3	the	the	DET
ijtc-975	243	4	effect	effect	NOUN
ijtc-975	243	5	of	of	ADP
ijtc-975	243	6	earnings	earning	NOUN
ijtc-975	243	7	management	management	NOUN
ijtc-975	243	8	on	on	ADP
ijtc-975	243	9	dividend	dividend	NOUN
ijtc-975	243	10	policy	policy	NOUN
ijtc-975	243	11	:	:	PUNCT
ijtc-975	243	12	concentrated	concentrate	VERB
ijtc-975	243	13	ownership	ownership	NOUN
ijtc-975	243	14	and	and	CCONJ
ijtc-975	243	15	audit	audit	NOUN
ijtc-975	243	16	committee	committee	NOUN
ijtc-975	243	17	expertise	expertise	NOUN
ijtc-975	243	18	as	as	ADP
ijtc-975	243	19	moderating	moderate	VERB
ijtc-975	243	20	variables	variable	NOUN
ijtc-975	243	21	anggraini	anggraini	NOUN
ijtc-975	243	22	,	,	PUNCT
ijtc-975	243	23	suranta	suranta	NOUN
ijtc-975	243	24	,	,	PUNCT
ijtc-975	243	25	and	and	CCONJ
ijtc-975	243	26	midiastuty	midiastuty	PROPN
ijtc-975	243	27	41	41	NUM
ijtc-975	243	28	|	|	ADV
ijtc-975	243	29	ilomata	ilomata	PROPN
ijtc-975	243	30	international	international	ADJ
ijtc-975	243	31	journal	journal	NOUN
ijtc-975	243	32	of	of	ADP
ijtc-975	243	33	tax	tax	PROPN
ijtc-975	243	34	&	&	CCONJ
ijtc-975	243	35	accounting	accounting	PROPN
ijtc-975	243	36	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-975	243	37	javaid	javaid	PROPN
ijtc-975	243	38	,	,	PUNCT
ijtc-975	243	39	a.	a.	PROPN
ijtc-975	243	40	,	,	PUNCT
ijtc-975	243	41	fatima	fatima	PROPN
ijtc-975	243	42	,	,	PUNCT
ijtc-975	243	43	k.	k.	PROPN
ijtc-975	243	44	,	,	PUNCT
ijtc-975	243	45	&	&	CCONJ
ijtc-975	243	46	karamat	karamat	NOUN
ijtc-975	243	47	,	,	PUNCT
ijtc-975	243	48	m.	m.	NOUN
ijtc-975	243	49	(	(	PUNCT
ijtc-975	243	50	2023	2023	NUM
ijtc-975	243	51	)	)	PUNCT
ijtc-975	243	52	.	.	PUNCT
ijtc-975	244	1	impact	impact	NOUN
ijtc-975	244	2	of	of	ADP
ijtc-975	244	3	earnings	earning	NOUN
ijtc-975	244	4	management	management	NOUN
ijtc-975	244	5	on	on	ADP
ijtc-975	244	6	dividend	dividend	NOUN
ijtc-975	244	7	policy	policy	NOUN
ijtc-975	244	8	:	:	PUNCT
ijtc-975	244	9	does	do	AUX
ijtc-975	244	10	board	board	VERB
ijtc-975	244	11	independence	independence	NOUN
ijtc-975	244	12	matter	matter	NOUN
ijtc-975	244	13	?	?	PUNCT
ijtc-975	245	1	journal	journal	NOUN
ijtc-975	245	2	of	of	ADP
ijtc-975	245	3	economic	economic	ADJ
ijtc-975	245	4	and	and	CCONJ
ijtc-975	245	5	administrative	administrative	ADJ
ijtc-975	245	6	sciences	science	NOUN
ijtc-975	245	7	,	,	PUNCT
ijtc-975	245	8	ahead	ahead	ADV
ijtc-975	245	9	-	-	PUNCT
ijtc-975	245	10	ofp(ahead	ofp(ahead	CCONJ
ijtc-975	245	11	-	-	PUNCT
ijtc-975	245	12	of	of	ADP
ijtc-975	245	13	-	-	PUNCT
ijtc-975	245	14	print	print	NOUN
ijtc-975	245	15	)	)	PUNCT
ijtc-975	245	16	.	.	PUNCT
ijtc-975	246	1	https://doi.org/10.1108/jeas-11-2022-0246	https://doi.org/10.1108/jeas-11-2022-0246	PROPN
ijtc-975	246	2	jensen	jensen	PROPN
ijtc-975	246	3	,	,	PUNCT
ijtc-975	246	4	m.	m.	PROPN
ijtc-975	246	5	c.	c.	PROPN
ijtc-975	246	6	,	,	PUNCT
ijtc-975	246	7	&	&	CCONJ
ijtc-975	246	8	meckling	meckling	PROPN
ijtc-975	246	9	,	,	PUNCT
ijtc-975	246	10	w.	w.	PROPN
ijtc-975	246	11	h.	h.	PROPN
ijtc-975	246	12	(	(	PUNCT
ijtc-975	246	13	1976	1976	NUM
ijtc-975	246	14	)	)	PUNCT
ijtc-975	246	15	.	.	PUNCT
ijtc-975	247	1	theory	theory	NOUN
ijtc-975	247	2	of	of	ADP
ijtc-975	247	3	the	the	DET
ijtc-975	247	4	firm	firm	NOUN
ijtc-975	247	5	:	:	PUNCT
ijtc-975	247	6	managerial	managerial	ADJ
ijtc-975	247	7	behavior	behavior	NOUN
ijtc-975	247	8	,	,	PUNCT
ijtc-975	247	9	agency	agency	NOUN
ijtc-975	247	10	costs	cost	NOUN
ijtc-975	247	11	and	and	CCONJ
ijtc-975	247	12	ownership	ownership	NOUN
ijtc-975	247	13	structure	structure	NOUN
ijtc-975	247	14	.	.	PUNCT
ijtc-975	248	1	journal	journal	NOUN
ijtc-975	248	2	of	of	ADP
ijtc-975	248	3	financial	financial	ADJ
ijtc-975	248	4	economics	economic	NOUN
ijtc-975	248	5	,	,	PUNCT
ijtc-975	248	6	3(4	3(4	NUM
ijtc-975	248	7	)	)	PUNCT
ijtc-975	248	8	,	,	PUNCT
ijtc-975	248	9	305–360	305–360	NUM
ijtc-975	248	10	.	.	PUNCT
ijtc-975	249	1	https://doi.org/https://doi.org/10.1016/0304-405x(76)90026-x	https://doi.org/https://doi.org/10.1016/0304-405x(76)90026-x	PROPN
ijtc-975	249	2	john	john	PROPN
ijtc-975	249	3	,	,	PUNCT
ijtc-975	249	4	k.	k.	PROPN
ijtc-975	249	5	,	,	PUNCT
ijtc-975	249	6	&	&	CCONJ
ijtc-975	249	7	williams	williams	PROPN
ijtc-975	249	8	,	,	PUNCT
ijtc-975	249	9	j.	j.	PROPN
ijtc-975	249	10	(	(	PUNCT
ijtc-975	249	11	1985	1985	NUM
ijtc-975	249	12	)	)	PUNCT
ijtc-975	249	13	.	.	PUNCT
ijtc-975	250	1	dividends	dividend	NOUN
ijtc-975	250	2	,	,	PUNCT
ijtc-975	250	3	dilution	dilution	NOUN
ijtc-975	250	4	,	,	PUNCT
ijtc-975	250	5	and	and	CCONJ
ijtc-975	250	6	taxes	taxis	NOUN
ijtc-975	250	7	:	:	PUNCT
ijtc-975	250	8	a	a	DET
ijtc-975	250	9	signalling	signal	VERB
ijtc-975	250	10	equilibrium	equilibrium	NOUN
ijtc-975	250	11	.	.	PUNCT
ijtc-975	251	1	the	the	DET
ijtc-975	251	2	journal	journal	PROPN
ijtc-975	251	3	of	of	ADP
ijtc-975	251	4	finance	finance	NOUN
ijtc-975	251	5	,	,	PUNCT
ijtc-975	251	6	40(4	40(4	NUM
ijtc-975	251	7	)	)	PUNCT
ijtc-975	251	8	,	,	PUNCT
ijtc-975	251	9	1053–1070	1053–1070	NUM
ijtc-975	251	10	.	.	PUNCT
ijtc-975	252	1	https://doi.org/https://doi.org/10.1111/j.15406261.1985.tb02363.x	https://doi.org/https://doi.org/10.1111/j.15406261.1985.tb02363.x	PROPN
ijtc-975	252	2	kaźmierska	kaźmierska	PROPN
ijtc-975	252	3	,	,	PUNCT
ijtc-975	252	4	b.	b.	PROPN
ijtc-975	252	5	,	,	PUNCT
ijtc-975	252	6	&	&	CCONJ
ijtc-975	252	7	jóźwiak	jóźwiak	PROPN
ijtc-975	252	8	.	.	PUNCT
ijtc-975	253	1	(	(	PUNCT
ijtc-975	253	2	2015	2015	NUM
ijtc-975	253	3	)	)	PUNCT
ijtc-975	253	4	.	.	PUNCT
ijtc-975	254	1	determinants	determinant	NOUN
ijtc-975	254	2	of	of	ADP
ijtc-975	254	3	dividend	dividend	NOUN
ijtc-975	254	4	policy	policy	NOUN
ijtc-975	254	5	 	 	SPACE
ijtc-975	254	6	:	:	PUNCT
ijtc-975	254	7	evidence	evidence	NOUN
ijtc-975	254	8	from	from	ADP
ijtc-975	254	9	polish	polish	ADJ
ijtc-975	254	10	listed	list	VERB
ijtc-975	254	11	companies	company	NOUN
ijtc-975	254	12	.	.	PUNCT
ijtc-975	255	1	procedia	procedia	ADJ
ijtc-975	255	2	economics	economic	NOUN
ijtc-975	255	3	and	and	CCONJ
ijtc-975	255	4	finance	finance	NOUN
ijtc-975	255	5	,	,	PUNCT
ijtc-975	255	6	23(october	23(october	NUM
ijtc-975	255	7	2014	2014	NUM
ijtc-975	255	8	)	)	PUNCT
ijtc-975	255	9	,	,	PUNCT
ijtc-975	255	10	473–477	473–477	NUM
ijtc-975	255	11	.	.	PUNCT
ijtc-975	256	1	https://doi.org/10.1016/s2212-5671(15)00490-6	https://doi.org/10.1016/s2212-5671(15)00490-6	PROPN
ijtc-975	256	2	kenneth	kenneth	PROPN
ijtc-975	256	3	a.	a.	PROPN
ijtc-975	256	4	borokhovich	borokhovich	PROPN
ijtc-975	256	5	&	&	CCONJ
ijtc-975	256	6	kelly	kelly	PROPN
ijtc-975	256	7	r.	r.	PROPN
ijtc-975	256	8	brunarski	brunarski	PROPN
ijtc-975	256	9	&	&	CCONJ
ijtc-975	256	10	yvette	yvette	PROPN
ijtc-975	256	11	harman	harman	PROPN
ijtc-975	256	12	&	&	CCONJ
ijtc-975	256	13	james	james	PROPN
ijtc-975	256	14	b.	b.	PROPN
ijtc-975	256	15	kehr	kehr	PROPN
ijtc-975	256	16	.	.	PUNCT
ijtc-975	257	1	(	(	PUNCT
ijtc-975	257	2	2005	2005	NUM
ijtc-975	257	3	)	)	PUNCT
ijtc-975	257	4	.	.	PUNCT
ijtc-975	258	1	dividends	dividend	NOUN
ijtc-975	258	2	,	,	PUNCT
ijtc-975	258	3	corporate	corporate	ADJ
ijtc-975	258	4	monitors	monitor	NOUN
ijtc-975	258	5	and	and	CCONJ
ijtc-975	258	6	agency	agency	NOUN
ijtc-975	258	7	costs	cost	NOUN
ijtc-975	258	8	.	.	PUNCT
ijtc-975	259	1	40(1	40(1	NUM
ijtc-975	259	2	)	)	PUNCT
ijtc-975	259	3	,	,	PUNCT
ijtc-975	259	4	37–65	37–65	NUM
ijtc-975	259	5	.	.	PUNCT
ijtc-975	260	1	krishnan	krishnan	PROPN
ijtc-975	260	2	,	,	PUNCT
ijtc-975	260	3	j.	j.	PROPN
ijtc-975	260	4	,	,	PUNCT
ijtc-975	260	5	&	&	CCONJ
ijtc-975	260	6	lee	lee	PROPN
ijtc-975	260	7	,	,	PUNCT
ijtc-975	260	8	j.	j.	PROPN
ijtc-975	260	9	e.	e.	PROPN
ijtc-975	260	10	(	(	PUNCT
ijtc-975	260	11	2009	2009	NUM
ijtc-975	260	12	)	)	PUNCT
ijtc-975	260	13	.	.	PUNCT
ijtc-975	261	1	audit	audit	NOUN
ijtc-975	261	2	committee	committee	PROPN
ijtc-975	261	3	financial	financial	ADJ
ijtc-975	261	4	expertise	expertise	NOUN
ijtc-975	261	5	,	,	PUNCT
ijtc-975	261	6	litigation	litigation	NOUN
ijtc-975	261	7	risk	risk	NOUN
ijtc-975	261	8	,	,	PUNCT
ijtc-975	261	9	and	and	CCONJ
ijtc-975	261	10	corporate	corporate	ADJ
ijtc-975	261	11	governance	governance	NOUN
ijtc-975	261	12	.	.	PUNCT
ijtc-975	262	1	auditing	auditing	NOUN
ijtc-975	262	2	:	:	PUNCT
ijtc-975	262	3	a	a	DET
ijtc-975	262	4	journal	journal	NOUN
ijtc-975	262	5	of	of	ADP
ijtc-975	262	6	practice	practice	NOUN
ijtc-975	262	7	&	&	CCONJ
ijtc-975	262	8	theory	theory	NOUN
ijtc-975	262	9	,	,	PUNCT
ijtc-975	262	10	28(1	28(1	NOUN
ijtc-975	262	11	)	)	PUNCT
ijtc-975	262	12	,	,	PUNCT
ijtc-975	262	13	241–261	241–261	NUM
ijtc-975	262	14	.	.	PUNCT
ijtc-975	263	1	https://doi.org/10.2308/aud.2009.28.1.241	https://doi.org/10.2308/aud.2009.28.1.241	PROPN
ijtc-975	263	2	la	la	PROPN
ijtc-975	263	3	porta	porta	PROPN
ijtc-975	263	4	,	,	PUNCT
ijtc-975	263	5	r.	r.	PROPN
ijtc-975	263	6	,	,	PUNCT
ijtc-975	263	7	lopez	lopez	NOUN
ijtc-975	263	8	-	-	PUNCT
ijtc-975	263	9	de	de	NOUN
ijtc-975	263	10	-	-	NOUN
ijtc-975	263	11	silanes	silanes	PROPN
ijtc-975	263	12	,	,	PUNCT
ijtc-975	263	13	f.	f.	PROPN
ijtc-975	263	14	,	,	PUNCT
ijtc-975	263	15	shleifer	shleifer	PROPN
ijtc-975	263	16	,	,	PUNCT
ijtc-975	263	17	a.	a.	PROPN
ijtc-975	263	18	,	,	PUNCT
ijtc-975	263	19	&	&	CCONJ
ijtc-975	263	20	vishny	vishny	PROPN
ijtc-975	263	21	,	,	PUNCT
ijtc-975	263	22	r.	r.	PROPN
ijtc-975	263	23	(	(	PUNCT
ijtc-975	263	24	2000	2000	NUM
ijtc-975	263	25	)	)	PUNCT
ijtc-975	263	26	.	.	PUNCT
ijtc-975	264	1	investor	investor	NOUN
ijtc-975	264	2	protection	protection	NOUN
ijtc-975	264	3	and	and	CCONJ
ijtc-975	264	4	corporate	corporate	ADJ
ijtc-975	264	5	governance	governance	NOUN
ijtc-975	264	6	.	.	PUNCT
ijtc-975	265	1	journal	journal	NOUN
ijtc-975	265	2	of	of	ADP
ijtc-975	265	3	financial	financial	ADJ
ijtc-975	265	4	economics	economic	NOUN
ijtc-975	265	5	,	,	PUNCT
ijtc-975	265	6	58(1	58(1	NUM
ijtc-975	265	7	)	)	PUNCT
ijtc-975	265	8	,	,	PUNCT
ijtc-975	265	9	3–27	3–27	NOUN
ijtc-975	265	10	.	.	PUNCT
ijtc-975	266	1	https://doi.org/https://doi.org/10.1016/s0304-405x(00)00065-9	https://doi.org/https://doi.org/10.1016/s0304-405x(00)00065-9	PROPN
ijtc-975	266	2	lopes	lopes	PROPN
ijtc-975	266	3	,	,	PUNCT
ijtc-975	266	4	a.	a.	PROPN
ijtc-975	266	5	i.	i.	PROPN
ijtc-975	266	6	(	(	PUNCT
ijtc-975	266	7	2020	2020	NUM
ijtc-975	266	8	)	)	PUNCT
ijtc-975	266	9	.	.	PUNCT
ijtc-975	267	1	does	do	VERB
ijtc-975	267	2	earnings	earning	NOUN
ijtc-975	267	3	management	management	NOUN
ijtc-975	267	4	influence	influence	NOUN
ijtc-975	267	5	dividend	dividend	NOUN
ijtc-975	267	6	policies	policy	NOUN
ijtc-975	267	7	?	?	PUNCT
ijtc-975	268	1	an	an	DET
ijtc-975	268	2	approach	approach	NOUN
ijtc-975	268	3	with	with	ADP
ijtc-975	268	4	unlisted	unlisted	ADJ
ijtc-975	268	5	firms	firm	NOUN
ijtc-975	268	6	.	.	PUNCT
ijtc-975	269	1	narciso	narciso	PROPN
ijtc-975	269	2	,	,	PUNCT
ijtc-975	269	3	andre	andre	PROPN
ijtc-975	269	4	.	.	PUNCT
ijtc-975	270	1	midiastuty	midiastuty	PROPN
ijtc-975	270	2	,	,	PUNCT
ijtc-975	270	3	p.	p.	PROPN
ijtc-975	270	4	p.	p.	PROPN
ijtc-975	270	5	,	,	PUNCT
ijtc-975	270	6	ak	ak	PROPN
ijtc-975	270	7	,	,	PUNCT
ijtc-975	270	8	s.	s.	PROPN
ijtc-975	270	9	e.	e.	PROPN
ijtc-975	270	10	m.	m.	PROPN
ijtc-975	270	11	s.	s.	PROPN
ijtc-975	270	12	,	,	PUNCT
ijtc-975	270	13	indriani	indriani	PROPN
ijtc-975	270	14	,	,	PUNCT
ijtc-975	270	15	r.	r.	PROPN
ijtc-975	270	16	,	,	PUNCT
ijtc-975	270	17	&	&	CCONJ
ijtc-975	270	18	si	si	PROPN
ijtc-975	270	19	,	,	PUNCT
ijtc-975	270	20	m.	m.	NOUN
ijtc-975	270	21	(	(	PUNCT
ijtc-975	270	22	n.d	n.d	PROPN
ijtc-975	270	23	.	.	PROPN
ijtc-975	270	24	)	)	PUNCT
ijtc-975	270	25	.	.	PUNCT
ijtc-975	271	1	analisis	analisis	PROPN
ijtc-975	271	2	kebijakan	kebijakan	PROPN
ijtc-975	271	3	dividen	dividen	PROPN
ijtc-975	271	4	 	 	SPACE
ijtc-975	271	5	:	:	PUNCT
ijtc-975	271	6	suatu	suatu	PROPN
ijtc-975	271	7	pengujian	pengujian	PROPN
ijtc-975	271	8	dividend	dividend	NOUN
ijtc-975	271	9	.	.	PUNCT
ijtc-975	272	1	midiastuty	midiastuty	NOUN
ijtc-975	272	2	,	,	PUNCT
ijtc-975	272	3	p.	p.	PROPN
ijtc-975	272	4	p.	p.	PROPN
ijtc-975	272	5	,	,	PUNCT
ijtc-975	272	6	suranta	suranta	NOUN
ijtc-975	272	7	,	,	PUNCT
ijtc-975	272	8	e.	e.	PROPN
ijtc-975	272	9	,	,	PUNCT
ijtc-975	272	10	&	&	CCONJ
ijtc-975	272	11	ramdhan	ramdhan	NOUN
ijtc-975	272	12	,	,	PUNCT
ijtc-975	272	13	p.	p.	NOUN
ijtc-975	272	14	m.	m.	NOUN
ijtc-975	272	15	(	(	PUNCT
ijtc-975	272	16	2017	2017	NUM
ijtc-975	272	17	)	)	PUNCT
ijtc-975	272	18	.	.	PUNCT
ijtc-975	273	1	pengaruh	pengaruh	NOUN
ijtc-975	273	2	kepemilikan	kepemilikan	PROPN
ijtc-975	273	3	terkonsentrasi	terkonsentrasi	PROPN
ijtc-975	273	4	dan	dan	PROPN
ijtc-975	273	5	corporate	corporate	PROPN
ijtc-975	273	6	governance	governance	PROPN
ijtc-975	273	7	terhadap	terhadap	PROPN
ijtc-975	273	8	agresivitas	agresivita	NOUN
ijtc-975	273	9	.	.	PUNCT
ijtc-975	274	1	simposium	simposium	PROPN
ijtc-975	274	2	nasional	nasional	PROPN
ijtc-975	274	3	akuntansi	akuntansi	PROPN
ijtc-975	274	4	xx	xx	PROPN
ijtc-975	274	5	,	,	PUNCT
ijtc-975	274	6	1–26	1–26	NOUN
ijtc-975	274	7	.	.	PUNCT
ijtc-975	275	1	nainggolan	nainggolan	PROPN
ijtc-975	275	2	,	,	PUNCT
ijtc-975	275	3	y.	y.	PROPN
ijtc-975	275	4	t.	t.	PROPN
ijtc-975	275	5	,	,	PUNCT
ijtc-975	275	6	&	&	CCONJ
ijtc-975	275	7	karunia	karunia	PROPN
ijtc-975	275	8	,	,	PUNCT
ijtc-975	275	9	e.	e.	PROPN
ijtc-975	275	10	(	(	PUNCT
ijtc-975	275	11	2022	2022	NUM
ijtc-975	275	12	)	)	PUNCT
ijtc-975	275	13	.	.	PUNCT
ijtc-975	276	1	volume	volume	NOUN
ijtc-975	276	2	.	.	PUNCT
ijtc-975	277	1	19	19	NUM
ijtc-975	277	2	issue	issue	NOUN
ijtc-975	277	3	2	2	NUM
ijtc-975	277	4	(	(	PUNCT
ijtc-975	277	5	2022	2022	NUM
ijtc-975	277	6	)	)	PUNCT
ijtc-975	277	7	pages	page	NOUN
ijtc-975	277	8	420	420	NUM
ijtc-975	277	9	-	-	SYM
ijtc-975	277	10	429	429	NUM
ijtc-975	277	11	akuntabel	akuntabel	NOUN
ijtc-975	277	12	 	 	SPACE
ijtc-975	277	13	:	:	PUNCT
ijtc-975	277	14	jurnal	jurnal	PROPN
ijtc-975	277	15	akuntansi	akuntansi	PROPN
ijtc-975	277	16	dan	dan	PROPN
ijtc-975	277	17	keuangan	keuangan	PROPN
ijtc-975	277	18	issn	issn	PROPN
ijtc-975	277	19	 	 	SPACE
ijtc-975	277	20	:	:	PUNCT
ijtc-975	277	21	0216	0216	NUM
ijtc-975	277	22	-	-	SYM
ijtc-975	277	23	7743	7743	NUM
ijtc-975	277	24	(	(	PUNCT
ijtc-975	277	25	print	print	NOUN
ijtc-975	277	26	)	)	PUNCT
ijtc-975	277	27	2528	2528	NUM
ijtc-975	277	28	-	-	SYM
ijtc-975	277	29	1135	1135	NUM
ijtc-975	277	30	(	(	PUNCT
ijtc-975	277	31	online	online	ADJ
ijtc-975	277	32	)	)	PUNCT
ijtc-975	277	33	leverage	leverage	NOUN
ijtc-975	277	34	corporate	corporate	ADJ
ijtc-975	277	35	governance	governance	NOUN
ijtc-975	277	36	dan	dan	PROPN
ijtc-975	277	37	profitabilitas	profitabilitas	PROPN
ijtc-975	277	38	sebagai	sebagai	PROPN
ijtc-975	277	39	determinan	determinan	VERB
ijtc-975	277	40	earnings	earning	NOUN
ijtc-975	277	41	management	management	NOUN
ijtc-975	277	42	leverage	leverage	NOUN
ijtc-975	277	43	corporate	corporate	ADJ
ijtc-975	277	44	governance	governance	NOUN
ijtc-975	277	45	and	and	CCONJ
ijtc-975	277	46	.	.	PUNCT
ijtc-975	278	1	2(2	2(2	NUM
ijtc-975	278	2	)	)	PUNCT
ijtc-975	278	3	,	,	PUNCT
ijtc-975	279	1	420–429	420–429	NUM
ijtc-975	279	2	.	.	PUNCT
ijtc-975	279	3	https://doi.org/10.29264/jakt.v19i2.10752	https://doi.org/10.29264/jakt.v19i2.10752	PROPN
ijtc-975	279	4	nguyen	nguyen	NOUN
ijtc-975	279	5	,	,	PUNCT
ijtc-975	279	6	h.	h.	PROPN
ijtc-975	279	7	a.	a.	PROPN
ijtc-975	279	8	,	,	PUNCT
ijtc-975	279	9	lien	lien	PROPN
ijtc-975	279	10	le	le	PROPN
ijtc-975	279	11	,	,	PUNCT
ijtc-975	279	12	q.	q.	PROPN
ijtc-975	279	13	,	,	PUNCT
ijtc-975	279	14	&	&	CCONJ
ijtc-975	279	15	anh	anh	PROPN
ijtc-975	279	16	vu	vu	PROPN
ijtc-975	279	17	,	,	PUNCT
ijtc-975	279	18	t.	t.	PROPN
ijtc-975	279	19	k.	k.	PROPN
ijtc-975	279	20	(	(	PUNCT
ijtc-975	279	21	2021	2021	NUM
ijtc-975	279	22	)	)	PUNCT
ijtc-975	279	23	.	.	PUNCT
ijtc-975	280	1	ownership	ownership	NOUN
ijtc-975	280	2	structure	structure	NOUN
ijtc-975	280	3	and	and	CCONJ
ijtc-975	280	4	earnings	earning	NOUN
ijtc-975	280	5	management	management	NOUN
ijtc-975	280	6	:	:	PUNCT
ijtc-975	280	7	empirical	empirical	ADJ
ijtc-975	280	8	evidence	evidence	NOUN
ijtc-975	280	9	from	from	ADP
ijtc-975	280	10	vietnam	vietnam	PROPN
ijtc-975	280	11	.	.	PUNCT
ijtc-975	281	1	cogent	cogent	NOUN
ijtc-975	281	2	business	business	PROPN
ijtc-975	281	3	&	&	CCONJ
ijtc-975	281	4	management	management	PROPN
ijtc-975	281	5	,	,	PUNCT
ijtc-975	281	6	8(1	8(1	NOUN
ijtc-975	281	7	)	)	PUNCT
ijtc-975	281	8	,	,	PUNCT
ijtc-975	281	9	1908006	1908006	NUM
ijtc-975	281	10	.	.	PUNCT
ijtc-975	282	1	https://doi.org/10.1080/23311975.2021.1908006	https://doi.org/10.1080/23311975.2021.1908006	PROPN
ijtc-975	282	2	nigrini	nigrini	PROPN
ijtc-975	282	3	,	,	PUNCT
ijtc-975	282	4	m.	m.	NOUN
ijtc-975	282	5	j.	j.	PROPN
ijtc-975	282	6	(	(	PUNCT
ijtc-975	282	7	2005	2005	NUM
ijtc-975	282	8	)	)	PUNCT
ijtc-975	282	9	.	.	PUNCT
ijtc-975	283	1	an	an	DET
ijtc-975	283	2	assessment	assessment	NOUN
ijtc-975	283	3	of	of	ADP
ijtc-975	283	4	the	the	DET
ijtc-975	283	5	change	change	NOUN
ijtc-975	283	6	in	in	ADP
ijtc-975	283	7	the	the	DET
ijtc-975	283	8	incidence	incidence	NOUN
ijtc-975	283	9	of	of	ADP
ijtc-975	283	10	earnings	earning	NOUN
ijtc-975	283	11	management	management	NOUN
ijtc-975	283	12	around	around	ADP
ijtc-975	283	13	the	the	DET
ijtc-975	283	14	enron‐andersen	enron‐andersen	PROPN
ijtc-975	283	15	episode	episode	NOUN
ijtc-975	283	16	.	.	PUNCT
ijtc-975	284	1	review	review	NOUN
ijtc-975	284	2	of	of	ADP
ijtc-975	284	3	accounting	accounting	NOUN
ijtc-975	284	4	and	and	CCONJ
ijtc-975	284	5	finance	finance	NOUN
ijtc-975	284	6	,	,	PUNCT
ijtc-975	284	7	4(1	4(1	NUM
ijtc-975	284	8	)	)	PUNCT
ijtc-975	284	9	,	,	PUNCT
ijtc-975	284	10	92–110	92–110	PROPN
ijtc-975	284	11	.	.	PUNCT
ijtc-975	285	1	https://doi.org/10.1108/eb043420	https://doi.org/10.1108/eb043420	PROPN
ijtc-975	285	2	noor	noor	PROPN
ijtc-975	285	3	laila	laila	PROPN
ijtc-975	285	4	fitriana	fitriana	PROPN
ijtc-975	285	5	,	,	PUNCT
ijtc-975	285	6	prof	prof	PROPN
ijtc-975	285	7	.	.	PUNCT
ijtc-975	286	1	indra	indra	PROPN
ijtc-975	286	2	wijaya	wijaya	PROPN
ijtc-975	286	3	kusuma	kusuma	PROPN
ijtc-975	286	4	,	,	PUNCT
ijtc-975	286	5	m.b.a	m.b.a	PROPN
ijtc-975	286	6	.	.	PROPN
ijtc-975	286	7	,	,	PUNCT
ijtc-975	286	8	ph	ph	PROPN
ijtc-975	286	9	.	.	PROPN
ijtc-975	286	10	d.	d.	PROPN
ijtc-975	286	11	(	(	PUNCT
ijtc-975	286	12	2019	2019	NUM
ijtc-975	286	13	)	)	PUNCT
ijtc-975	286	14	.	.	PUNCT
ijtc-975	287	1	pengaruh	pengaruh	PROPN
ijtc-975	287	2	keahlian	keahlian	PROPN
ijtc-975	287	3	komite	komite	PROPN
ijtc-975	287	4	audit	audit	PROPN
ijtc-975	287	5	terhadap	terhadap	PROPN
ijtc-975	287	6	manajemen	manajeman	NOUN
ijtc-975	287	7	laba	laba	PROPN
ijtc-975	287	8	dengan	dengan	PROPN
ijtc-975	287	9	kualitas	kualitas	PROPN
ijtc-975	287	10	audit	audit	PROPN
ijtc-975	287	11	sebagai	sebagai	PROPN
ijtc-975	287	12	variabel	variabel	PROPN
ijtc-975	287	13	pemoderasi	pemoderasi	PROPN
ijtc-975	287	14	.	.	PUNCT
ijtc-975	288	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-975	288	2	the	the	DET
ijtc-975	288	3	effect	effect	NOUN
ijtc-975	288	4	of	of	ADP
ijtc-975	288	5	earnings	earning	NOUN
ijtc-975	288	6	management	management	NOUN
ijtc-975	288	7	on	on	ADP
ijtc-975	288	8	dividend	dividend	NOUN
ijtc-975	288	9	policy	policy	NOUN
ijtc-975	288	10	:	:	PUNCT
ijtc-975	288	11	concentrated	concentrate	VERB
ijtc-975	288	12	ownership	ownership	NOUN
ijtc-975	288	13	and	and	CCONJ
ijtc-975	288	14	audit	audit	NOUN
ijtc-975	288	15	committee	committee	NOUN
ijtc-975	288	16	expertise	expertise	NOUN
ijtc-975	288	17	as	as	ADP
ijtc-975	288	18	moderating	moderate	VERB
ijtc-975	288	19	variables	variable	NOUN
ijtc-975	288	20	anggraini	anggraini	NOUN
ijtc-975	288	21	,	,	PUNCT
ijtc-975	288	22	suranta	suranta	NOUN
ijtc-975	288	23	,	,	PUNCT
ijtc-975	288	24	and	and	CCONJ
ijtc-975	288	25	midiastuty	midiastuty	VERB
ijtc-975	288	26	42	42	NUM
ijtc-975	288	27	|	|	ADV
ijtc-975	288	28	ilomata	ilomata	PROPN
ijtc-975	288	29	international	international	ADJ
ijtc-975	288	30	journal	journal	NOUN
ijtc-975	288	31	of	of	ADP
ijtc-975	288	32	tax	tax	PROPN
ijtc-975	288	33	&	&	CCONJ
ijtc-975	288	34	accounting	account	VERB
ijtc-975	288	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-975	288	36	prabulana	prabulana	PROPN
ijtc-975	288	37	,	,	PUNCT
ijtc-975	288	38	r.	r.	PROPN
ijtc-975	288	39	d.	d.	PROPN
ijtc-975	288	40	,	,	PUNCT
ijtc-975	288	41	saiful	saiful	PROPN
ijtc-975	288	42	,	,	PUNCT
ijtc-975	288	43	s.	s.	PROPN
ijtc-975	288	44	,	,	PUNCT
ijtc-975	288	45	&	&	CCONJ
ijtc-975	288	46	suranta	suranta	PROPN
ijtc-975	288	47	,	,	PUNCT
ijtc-975	288	48	e.	e.	PROPN
ijtc-975	288	49	(	(	PUNCT
ijtc-975	288	50	2021	2021	NUM
ijtc-975	288	51	)	)	PUNCT
ijtc-975	288	52	.	.	PUNCT
ijtc-975	289	1	penentu	penentu	PROPN
ijtc-975	289	2	kebijakan	kebijakan	PROPN
ijtc-975	289	3	dividen	dividen	PROPN
ijtc-975	289	4	perusahaan	perusahaan	PROPN
ijtc-975	289	5	yang	yang	PROPN
ijtc-975	289	6	terdaftar	terdaftar	PROPN
ijtc-975	289	7	di	di	PROPN
ijtc-975	289	8	bursa	bursa	PROPN
ijtc-975	289	9	efek	efek	PROPN
ijtc-975	289	10	indonesia	indonesia	PROPN
ijtc-975	289	11	.	.	PUNCT
ijtc-975	290	1	jurnal	jurnal	ADJ
ijtc-975	290	2	fairness	fairness	NOUN
ijtc-975	290	3	,	,	PUNCT
ijtc-975	290	4	7(1	7(1	NUM
ijtc-975	290	5	)	)	PUNCT
ijtc-975	290	6	,	,	PUNCT
ijtc-975	290	7	1–14	1–14	PROPN
ijtc-975	290	8	.	.	PUNCT
ijtc-975	291	1	https://doi.org/10.33369/fairness.v7i1.15141	https://doi.org/10.33369/fairness.v7i1.15141	PROPN
ijtc-975	291	2	riahi‐belkaoui	riahi‐belkaoui	PROPN
ijtc-975	291	3	,	,	PUNCT
ijtc-975	291	4	a.	a.	NOUN
ijtc-975	291	5	(	(	PUNCT
ijtc-975	291	6	2004	2004	NUM
ijtc-975	291	7	)	)	PUNCT
ijtc-975	291	8	.	.	PUNCT
ijtc-975	292	1	is	be	AUX
ijtc-975	292	2	earnings	earning	NOUN
ijtc-975	292	3	management	management	NOUN
ijtc-975	292	4	affected	affect	VERB
ijtc-975	292	5	by	by	ADP
ijtc-975	292	6	human	human	ADJ
ijtc-975	292	7	development	development	NOUN
ijtc-975	292	8	and	and	CCONJ
ijtc-975	292	9	economic	economic	ADJ
ijtc-975	292	10	freedom	freedom	NOUN
ijtc-975	292	11	?	?	PUNCT
ijtc-975	293	1	review	review	NOUN
ijtc-975	293	2	of	of	ADP
ijtc-975	293	3	accounting	accounting	NOUN
ijtc-975	293	4	and	and	CCONJ
ijtc-975	293	5	finance	finance	NOUN
ijtc-975	293	6	,	,	PUNCT
ijtc-975	293	7	3(1	3(1	NUM
ijtc-975	293	8	)	)	PUNCT
ijtc-975	293	9	,	,	PUNCT
ijtc-975	293	10	115–127	115–127	NUM
ijtc-975	293	11	.	.	PUNCT
ijtc-975	294	1	https://doi.org/10.1108/eb043398	https://doi.org/10.1108/eb043398	X
ijtc-975	294	2	ross	ross	PROPN
ijtc-975	294	3	,	,	PUNCT
ijtc-975	294	4	s.	s.	PROPN
ijtc-975	294	5	a.	a.	PROPN
ijtc-975	294	6	(	(	PUNCT
ijtc-975	294	7	1977	1977	NUM
ijtc-975	294	8	)	)	PUNCT
ijtc-975	294	9	.	.	PUNCT
ijtc-975	295	1	the	the	DET
ijtc-975	295	2	determination	determination	NOUN
ijtc-975	295	3	of	of	ADP
ijtc-975	295	4	financial	financial	ADJ
ijtc-975	295	5	structure	structure	NOUN
ijtc-975	295	6	:	:	PUNCT
ijtc-975	295	7	the	the	DET
ijtc-975	295	8	incentive	incentive	NOUN
ijtc-975	295	9	-	-	PUNCT
ijtc-975	295	10	signalling	signal	VERB
ijtc-975	295	11	approach	approach	NOUN
ijtc-975	295	12	.	.	PUNCT
ijtc-975	296	1	the	the	DET
ijtc-975	296	2	bell	bell	PROPN
ijtc-975	296	3	journal	journal	PROPN
ijtc-975	296	4	of	of	ADP
ijtc-975	296	5	economics	economic	NOUN
ijtc-975	296	6	,	,	PUNCT
ijtc-975	296	7	8(1	8(1	NOUN
ijtc-975	296	8	)	)	PUNCT
ijtc-975	296	9	,	,	PUNCT
ijtc-975	296	10	23–40	23–40	NUM
ijtc-975	296	11	.	.	PUNCT
ijtc-975	297	1	https://doi.org/10.2307/3003485	https://doi.org/10.2307/3003485	X
ijtc-975	297	2	rossi	rossi	ADJ
ijtc-975	297	3	,	,	PUNCT
ijtc-975	297	4	f.	f.	PROPN
ijtc-975	297	5	,	,	PUNCT
ijtc-975	297	6	boylan	boylan	PROPN
ijtc-975	297	7	,	,	PUNCT
ijtc-975	297	8	b.	b.	PROPN
ijtc-975	297	9	,	,	PUNCT
ijtc-975	297	10	&	&	CCONJ
ijtc-975	297	11	cebula	cebula	PROPN
ijtc-975	297	12	,	,	PUNCT
ijtc-975	297	13	r.	r.	PROPN
ijtc-975	297	14	(	(	PUNCT
ijtc-975	297	15	2018	2018	NUM
ijtc-975	297	16	)	)	PUNCT
ijtc-975	297	17	.	.	PUNCT
ijtc-975	298	1	financial	financial	ADJ
ijtc-975	298	2	decisions	decision	NOUN
ijtc-975	298	3	and	and	CCONJ
ijtc-975	298	4	ownership	ownership	NOUN
ijtc-975	298	5	structure	structure	NOUN
ijtc-975	298	6	as	as	ADP
ijtc-975	298	7	control	control	NOUN
ijtc-975	298	8	mechanisms	mechanism	NOUN
ijtc-975	298	9	of	of	ADP
ijtc-975	298	10	agency	agency	NOUN
ijtc-975	298	11	problems	problem	NOUN
ijtc-975	298	12	:	:	PUNCT
ijtc-975	298	13	evidence	evidence	NOUN
ijtc-975	298	14	from	from	ADP
ijtc-975	298	15	italy	italy	PROPN
ijtc-975	298	16	.	.	PUNCT
ijtc-975	299	1	corporate	corporate	ADJ
ijtc-975	299	2	governance	governance	NOUN
ijtc-975	299	3	international	international	ADJ
ijtc-975	299	4	journal	journal	NOUN
ijtc-975	299	5	of	of	ADP
ijtc-975	299	6	business	business	NOUN
ijtc-975	299	7	in	in	ADP
ijtc-975	299	8	society	society	NOUN
ijtc-975	299	9	,	,	PUNCT
ijtc-975	299	10	18	18	NUM
ijtc-975	299	11	.	.	PUNCT
ijtc-975	300	1	https://doi.org/10.1108/cg-01-2017-0014	https://doi.org/10.1108/cg-01-2017-0014	PROPN
ijtc-975	300	2	sabrina	sabrina	PROPN
ijtc-975	300	3	,	,	PUNCT
ijtc-975	300	4	o.	o.	PROPN
ijtc-975	300	5	z.	z.	PROPN
ijtc-975	300	6	,	,	PUNCT
ijtc-975	300	7	fachruzzaman	fachruzzaman	NOUN
ijtc-975	300	8	,	,	PUNCT
ijtc-975	300	9	midiastuty	midiastuty	NOUN
ijtc-975	300	10	,	,	PUNCT
ijtc-975	300	11	p.	p.	PROPN
ijtc-975	300	12	p.	p.	PROPN
ijtc-975	300	13	,	,	PUNCT
ijtc-975	300	14	&	&	CCONJ
ijtc-975	300	15	suranta	suranta	PROPN
ijtc-975	300	16	,	,	PUNCT
ijtc-975	300	17	e.	e.	PROPN
ijtc-975	300	18	(	(	PUNCT
ijtc-975	300	19	2020	2020	NUM
ijtc-975	300	20	)	)	PUNCT
ijtc-975	300	21	.	.	PUNCT
ijtc-975	301	1	pengaruh	pengaruh	NOUN
ijtc-975	301	2	koneksitas	koneksita	NOUN
ijtc-975	301	3	organ	organ	VERB
ijtc-975	301	4	corporate	corporate	ADJ
ijtc-975	301	5	governance	governance	NOUN
ijtc-975	301	6	,	,	PUNCT
ijtc-975	301	7	inneffective	inneffective	ADJ
ijtc-975	301	8	monitoring	monitoring	NOUN
ijtc-975	301	9	dan	dan	PROPN
ijtc-975	301	10	manajemen	manajemen	PROPN
ijtc-975	301	11	laba	laba	PROPN
ijtc-975	301	12	terhadap	terhadap	PROPN
ijtc-975	301	13	fraudulent	fraudulent	ADJ
ijtc-975	301	14	financial	financial	ADJ
ijtc-975	301	15	reporting	reporting	NOUN
ijtc-975	301	16	(	(	PUNCT
ijtc-975	301	17	the	the	DET
ijtc-975	301	18	effect	effect	NOUN
ijtc-975	301	19	of	of	ADP
ijtc-975	301	20	corporate	corporate	ADJ
ijtc-975	301	21	governance	governance	NOUN
ijtc-975	301	22	,	,	PUNCT
ijtc-975	301	23	ineffective	ineffective	ADJ
ijtc-975	301	24	monitoring	monitoring	NOUN
ijtc-975	301	25	and	and	CCONJ
ijtc-975	301	26	earnings	earning	NOUN
ijtc-975	301	27	management	management	NOUN
ijtc-975	301	28	concept	concept	NOUN
ijtc-975	301	29	on	on	ADP
ijtc-975	301	30	fraudulent	fraudulent	ADJ
ijtc-975	301	31	financial	financial	ADJ
ijtc-975	301	32	reportin	reportin	NOUN
ijtc-975	301	33	.	.	PUNCT
ijtc-975	302	1	jurnal	jurnal	PROPN
ijtc-975	302	2	akuntansi	akuntansi	PROPN
ijtc-975	302	3	keuangan	keuangan	PROPN
ijtc-975	302	4	dan	dan	PROPN
ijtc-975	302	5	manajemen	manajemen	PROPN
ijtc-975	302	6	,	,	PUNCT
ijtc-975	302	7	1(2	1(2	NUM
ijtc-975	302	8	)	)	PUNCT
ijtc-975	302	9	,	,	PUNCT
ijtc-975	302	10	109–122	109–122	NUM
ijtc-975	302	11	.	.	PUNCT
ijtc-975	303	1	sari	sari	PROPN
ijtc-975	303	2	,	,	PUNCT
ijtc-975	303	3	i.	i.	PROPN
ijtc-975	303	4	p.	p.	PROPN
ijtc-975	303	5	,	,	PUNCT
ijtc-975	303	6	&	&	CCONJ
ijtc-975	303	7	masdupi	masdupi	PROPN
ijtc-975	303	8	,	,	PUNCT
ijtc-975	303	9	e.	e.	PROPN
ijtc-975	303	10	(	(	PUNCT
ijtc-975	303	11	2019	2019	NUM
ijtc-975	303	12	)	)	PUNCT
ijtc-975	303	13	.	.	PUNCT
ijtc-975	304	1	profil	profil	PROPN
ijtc-975	304	2	kebijakan	kebijakan	PROPN
ijtc-975	304	3	dividen	dividen	PROPN
ijtc-975	304	4	perusahaan	perusahaan	PROPN
ijtc-975	304	5	manufaktur	manufaktur	PROPN
ijtc-975	304	6	dan	dan	PROPN
ijtc-975	304	7	determinannya	determinannya	PROPN
ijtc-975	304	8	.	.	PUNCT
ijtc-975	305	1	jurnal	jurnal	ADJ
ijtc-975	305	2	kajian	kajian	ADJ
ijtc-975	305	3	manajemen	manajeman	NOUN
ijtc-975	305	4	dan	dan	PROPN
ijtc-975	305	5	wirausaha	wirausaha	PROPN
ijtc-975	305	6	,	,	PUNCT
ijtc-975	305	7	01(02	01(02	NOUN
ijtc-975	305	8	)	)	PUNCT
ijtc-975	305	9	,	,	PUNCT
ijtc-975	305	10	44–49	44–49	PROPN
ijtc-975	305	11	.	.	PUNCT
ijtc-975	306	1	scott	scott	PROPN
ijtc-975	306	2	,	,	PUNCT
ijtc-975	306	3	r.	r.	PROPN
ijtc-975	306	4	w.	w.	PROPN
ijtc-975	306	5	(	(	PUNCT
ijtc-975	306	6	2003	2003	NUM
ijtc-975	306	7	)	)	PUNCT
ijtc-975	306	8	.	.	PUNCT
ijtc-975	307	1	financial	financial	ADJ
ijtc-975	307	2	accounting	accounting	NOUN
ijtc-975	307	3	theory	theory	NOUN
ijtc-975	307	4	(	(	PUNCT
ijtc-975	307	5	3rd	3rd	ADJ
ijtc-975	307	6	ed	ed	NOUN
ijtc-975	307	7	.	.	PUNCT
ijtc-975	307	8	)	)	PUNCT
ijtc-975	307	9	.	.	PUNCT
ijtc-975	308	1	smith	smith	PROPN
ijtc-975	308	2	,	,	PUNCT
ijtc-975	308	3	d.d	d.d	PROPN
ijtc-975	308	4	.	.	PROPN
ijtc-975	308	5	,	,	PUNCT
ijtc-975	308	6	pennathur	pennathur	PROPN
ijtc-975	308	7	,	,	PUNCT
ijtc-975	308	8	a.k	a.k	PROPN
ijtc-975	308	9	.	.	PROPN
ijtc-975	308	10	and	and	CCONJ
ijtc-975	308	11	marciniak	marciniak	PROPN
ijtc-975	308	12	,	,	PUNCT
ijtc-975	308	13	m.	m.	PROPN
ijtc-975	308	14	r.	r.	PROPN
ijtc-975	308	15	(	(	PUNCT
ijtc-975	308	16	2017	2017	NUM
ijtc-975	308	17	)	)	PUNCT
ijtc-975	308	18	.	.	PUNCT
ijtc-975	309	1	“	"	PUNCT
ijtc-975	309	2	why	why	SCONJ
ijtc-975	309	3	do	do	AUX
ijtc-975	309	4	ceos	ceo	NOUN
ijtc-975	309	5	agree	agree	VERB
ijtc-975	309	6	to	to	ADP
ijtc-975	309	7	the	the	DET
ijtc-975	309	8	discipline	discipline	NOUN
ijtc-975	309	9	of	of	ADP
ijtc-975	309	10	dividends	dividend	NOUN
ijtc-975	309	11	?	?	PUNCT
ijtc-975	309	12	”	"	PUNCT
ijtc-975	309	13	,	,	PUNCT
ijtc-975	309	14	international	international	ADJ
ijtc-975	309	15	review	review	NOUN
ijtc-975	309	16	of	of	ADP
ijtc-975	309	17	financial	financial	ADJ
ijtc-975	309	18	analysis	analysis	NOUN
ijtc-975	309	19	.	.	PUNCT
ijtc-975	310	1	52	52	NUM
ijtc-975	310	2	,	,	PUNCT
ijtc-975	310	3	38–48	38–48	NUM
ijtc-975	310	4	.	.	PUNCT
ijtc-975	311	1	srikanth	srikanth	PROPN
ijtc-975	311	2	,	,	PUNCT
ijtc-975	311	3	p.	p.	NOUN
ijtc-975	311	4	,	,	PUNCT
ijtc-975	311	5	&	&	CCONJ
ijtc-975	311	6	durga	durga	PROPN
ijtc-975	311	7	prasad	prasad	PROPN
ijtc-975	311	8	,	,	PUNCT
ijtc-975	311	9	m.	m.	NOUN
ijtc-975	311	10	n.	n.	PROPN
ijtc-975	311	11	(	(	PUNCT
ijtc-975	311	12	2015	2015	NUM
ijtc-975	311	13	)	)	PUNCT
ijtc-975	311	14	.	.	PUNCT
ijtc-975	312	1	impact	impact	NOUN
ijtc-975	312	2	of	of	ADP
ijtc-975	312	3	earnings	earning	NOUN
ijtc-975	312	4	management	management	NOUN
ijtc-975	312	5	on	on	ADP
ijtc-975	312	6	dividend	dividend	NOUN
ijtc-975	312	7	policy	policy	NOUN
ijtc-975	312	8	:	:	PUNCT
ijtc-975	312	9	empirical	empirical	ADJ
ijtc-975	312	10	evidence	evidence	NOUN
ijtc-975	312	11	from	from	ADP
ijtc-975	312	12	india	india	PROPN
ijtc-975	312	13	.	.	PUNCT
ijtc-975	313	1	nitte	nitte	PROPN
ijtc-975	313	2	management	management	PROPN
ijtc-975	313	3	review	review	PROPN
ijtc-975	313	4	,	,	PUNCT
ijtc-975	313	5	9(1	9(1	NUM
ijtc-975	313	6	)	)	PUNCT
ijtc-975	313	7	,	,	PUNCT
ijtc-975	313	8	14	14	NUM
ijtc-975	313	9	.	.	PUNCT
ijtc-975	314	1	https://doi.org/10.17493/nmr/2015/81708	https://doi.org/10.17493/nmr/2015/81708	ADJ
ijtc-975	314	2	suranta	suranta	NOUN
ijtc-975	314	3	,	,	PUNCT
ijtc-975	314	4	e.	e.	PROPN
ijtc-975	314	5	,	,	PUNCT
ijtc-975	314	6	satrio	satrio	PROPN
ijtc-975	314	7	,	,	PUNCT
ijtc-975	314	8	m.	m.	PROPN
ijtc-975	314	9	a.	a.	PROPN
ijtc-975	314	10	b.	b.	PROPN
ijtc-975	314	11	,	,	PUNCT
ijtc-975	314	12	&	&	CCONJ
ijtc-975	314	13	midiastuty	midiastuty	PROPN
ijtc-975	314	14	,	,	PUNCT
ijtc-975	314	15	p.	p.	NOUN
ijtc-975	314	16	p.	p.	NOUN
ijtc-975	314	17	(	(	PUNCT
ijtc-975	314	18	2023	2023	NUM
ijtc-975	314	19	)	)	PUNCT
ijtc-975	314	20	.	.	PUNCT
ijtc-975	315	1	effect	effect	NOUN
ijtc-975	315	2	of	of	ADP
ijtc-975	315	3	investment	investment	NOUN
ijtc-975	315	4	,	,	PUNCT
ijtc-975	315	5	free	free	ADJ
ijtc-975	315	6	cash	cash	NOUN
ijtc-975	315	7	flow	flow	NOUN
ijtc-975	315	8	,	,	PUNCT
ijtc-975	315	9	earnings	earning	NOUN
ijtc-975	315	10	management	management	NOUN
ijtc-975	315	11	,	,	PUNCT
ijtc-975	315	12	interest	interest	NOUN
ijtc-975	315	13	coverage	coverage	NOUN
ijtc-975	315	14	ratio	ratio	NOUN
ijtc-975	315	15	,	,	PUNCT
ijtc-975	315	16	liquidity	liquidity	NOUN
ijtc-975	315	17	,	,	PUNCT
ijtc-975	315	18	and	and	CCONJ
ijtc-975	315	19	leverage	leverage	NOUN
ijtc-975	315	20	on	on	ADP
ijtc-975	315	21	financial	financial	ADJ
ijtc-975	315	22	distress	distress	NOUN
ijtc-975	315	23	.	.	PUNCT
ijtc-975	316	1	ilomata	ilomata	PROPN
ijtc-975	316	2	international	international	ADJ
ijtc-975	316	3	journal	journal	NOUN
ijtc-975	316	4	of	of	ADP
ijtc-975	316	5	tax	tax	NOUN
ijtc-975	316	6	and	and	CCONJ
ijtc-975	316	7	accounting	accounting	NOUN
ijtc-975	316	8	,	,	PUNCT
ijtc-975	316	9	4(2	4(2	NUM
ijtc-975	316	10	)	)	PUNCT
ijtc-975	316	11	,	,	PUNCT
ijtc-975	316	12	283–295	283–295	NUM
ijtc-975	316	13	.	.	PUNCT
ijtc-975	317	1	https://doi.org/10.52728/ijtc.v4i2.714	https://doi.org/10.52728/ijtc.v4i2.714	NOUN
ijtc-975	317	2	suranta	suranta	VERB
ijtc-975	317	3	,	,	PUNCT
ijtc-975	317	4	eddy	eddy	PROPN
ijtc-975	317	5	,	,	PUNCT
ijtc-975	317	6	et	et	NOUN
ijtc-975	317	7	all	all	PRON
ijtc-975	317	8	.	.	PUNCT
ijtc-975	318	1	(	(	PUNCT
ijtc-975	318	2	2010	2010	NUM
ijtc-975	318	3	)	)	PUNCT
ijtc-975	318	4	.	.	PUNCT
ijtc-975	319	1	effect	effect	NOUN
ijtc-975	319	2	of	of	ADP
ijtc-975	319	3	dividend	dividend	NOUN
ijtc-975	319	4	catexiing	catexie	VERB
ijtc-975	319	5	theory	theory	NOUN
ijtc-975	319	6	to	to	ADP
ijtc-975	319	7	the	the	DET
ijtc-975	319	8	company	company	NOUN
ijtc-975	319	9	’s	’s	PART
ijtc-975	319	10	dividend	dividend	NOUN
ijtc-975	319	11	payout	payout	NOUN
ijtc-975	319	12	propensity	propensity	NOUN
ijtc-975	319	13	.	.	PUNCT
ijtc-975	320	1	malaysia	malaysia	PROPN
ijtc-975	320	2	-	-	PUNCT
ijtc-975	320	3	indonesia	indonesia	PROPN
ijtc-975	320	4	international	international	PROPN
ijtc-975	320	5	conference	conference	NOUN
ijtc-975	320	6	on	on	ADP
ijtc-975	320	7	economics	economic	NOUN
ijtc-975	320	8	,	,	PUNCT
ijtc-975	320	9	management	management	NOUN
ijtc-975	320	10	and	and	CCONJ
ijtc-975	320	11	accounting	accounting	NOUN
ijtc-975	320	12	,	,	PUNCT
ijtc-975	320	13	25–26	25–26	NUM
ijtc-975	320	14	.	.	PUNCT
ijtc-975	321	1	sutrisno	sutrisno	PROPN
ijtc-975	321	2	.	.	PUNCT
ijtc-975	322	1	(	(	PUNCT
ijtc-975	322	2	2003	2003	NUM
ijtc-975	322	3	)	)	PUNCT
ijtc-975	322	4	.	.	PUNCT
ijtc-975	323	1	manajemen	manajeman	NOUN
ijtc-975	323	2	keuangan	keuangan	PROPN
ijtc-975	323	3	(	(	PUNCT
ijtc-975	323	4	teori	teori	PROPN
ijtc-975	323	5	,	,	PUNCT
ijtc-975	323	6	konsep	konsep	PROPN
ijtc-975	323	7	,	,	PUNCT
ijtc-975	323	8	dan	dan	PROPN
ijtc-975	323	9	aplikasi	aplikasi	PROPN
ijtc-975	323	10	)	)	PUNCT
ijtc-975	323	11	(	(	PUNCT
ijtc-975	323	12	edisi	edisi	VERB
ijtc-975	323	13	pert	pert	NOUN
ijtc-975	323	14	)	)	PUNCT
ijtc-975	323	15	.	.	PUNCT
ijtc-975	324	1	tjiang	tjiang	PROPN
ijtc-975	324	2	,	,	PUNCT
ijtc-975	324	3	m.	m.	PROPN
ijtc-975	324	4	c.	c.	PROPN
ijtc-975	324	5	,	,	PUNCT
ijtc-975	324	6	randa	randa	PROPN
ijtc-975	324	7	,	,	PUNCT
ijtc-975	324	8	f.	f.	PROPN
ijtc-975	324	9	,	,	PUNCT
ijtc-975	324	10	&	&	CCONJ
ijtc-975	324	11	asri	asri	PROPN
ijtc-975	324	12	,	,	PUNCT
ijtc-975	324	13	m.	m.	NOUN
ijtc-975	324	14	(	(	PUNCT
ijtc-975	324	15	2018	2018	NUM
ijtc-975	324	16	)	)	PUNCT
ijtc-975	324	17	.	.	PUNCT
ijtc-975	325	1	pengaruh	pengaruh	NOUN
ijtc-975	325	2	manajemen	manajeman	NOUN
ijtc-975	325	3	laba	laba	PROPN
ijtc-975	325	4	,	,	PUNCT
ijtc-975	325	5	profitabilitas	profitabilita	NOUN
ijtc-975	325	6	,	,	PUNCT
ijtc-975	325	7	dan	dan	PROPN
ijtc-975	325	8	likuiditas	likuiditas	PROPN
ijtc-975	325	9	terhadap	terhadap	PROPN
ijtc-975	325	10	kebijakan	kebijakan	PROPN
ijtc-975	325	11	dividen	dividen	PROPN
ijtc-975	325	12	.	.	PUNCT
ijtc-975	326	1	simak	simak	ADJ
ijtc-975	326	2	,	,	PUNCT
ijtc-975	326	3	16(01	16(01	NUM
ijtc-975	326	4	)	)	PUNCT
ijtc-975	326	5	,	,	PUNCT
ijtc-975	326	6	79–100	79–100	PROPN
ijtc-975	326	7	.	.	PUNCT
ijtc-975	326	8	https://doi.org/10.35129/simak.v16i01.13	https://doi.org/10.35129/simak.v16i01.13	PROPN
ijtc-975	326	9	yang	yang	PROPN
ijtc-975	326	10	,	,	PUNCT
ijtc-975	326	11	j.	j.	PROPN
ijtc-975	326	12	,	,	PUNCT
ijtc-975	326	13	&	&	CCONJ
ijtc-975	326	14	krishnan	krishnan	PROPN
ijtc-975	326	15	,	,	PUNCT
ijtc-975	326	16	j.	j.	PROPN
ijtc-975	326	17	(	(	PUNCT
ijtc-975	326	18	2005	2005	NUM
ijtc-975	326	19	)	)	PUNCT
ijtc-975	326	20	.	.	PUNCT
ijtc-975	327	1	audit	audit	NOUN
ijtc-975	327	2	committees	committee	NOUN
ijtc-975	327	3	and	and	CCONJ
ijtc-975	327	4	quarterly	quarterly	ADJ
ijtc-975	327	5	earnings	earning	NOUN
ijtc-975	327	6	management	management	NOUN
ijtc-975	327	7	.	.	PUNCT
ijtc-975	328	1	international	international	ADJ
ijtc-975	328	2	journal	journal	PROPN
ijtc-975	328	3	of	of	ADP
ijtc-975	328	4	auditing	auditing	NOUN
ijtc-975	328	5	,	,	PUNCT
ijtc-975	328	6	9	9	NUM
ijtc-975	328	7	,	,	PUNCT
ijtc-975	328	8	201–219	201–219	NUM
ijtc-975	328	9	.	.	PUNCT
ijtc-975	329	1	https://doi.org/10.1111/j.10991123.2005.00278.x	https://doi.org/10.1111/j.10991123.2005.00278.x	PRON
ijtc-975	329	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-975	329	3	the	the	DET
ijtc-975	329	4	effect	effect	NOUN
ijtc-975	329	5	of	of	ADP
ijtc-975	329	6	earnings	earning	NOUN
ijtc-975	329	7	management	management	NOUN
ijtc-975	329	8	on	on	ADP
ijtc-975	329	9	dividend	dividend	NOUN
ijtc-975	329	10	policy	policy	NOUN
ijtc-975	329	11	:	:	PUNCT
ijtc-975	329	12	concentrated	concentrate	VERB
ijtc-975	329	13	ownership	ownership	NOUN
ijtc-975	329	14	and	and	CCONJ
ijtc-975	329	15	audit	audit	NOUN
ijtc-975	329	16	committee	committee	NOUN
ijtc-975	329	17	expertise	expertise	NOUN
ijtc-975	329	18	as	as	ADP
ijtc-975	329	19	moderating	moderate	VERB
ijtc-975	329	20	variables	variable	NOUN
ijtc-975	329	21	anggraini	anggraini	NOUN
ijtc-975	329	22	,	,	PUNCT
ijtc-975	329	23	suranta	suranta	NOUN
ijtc-975	329	24	,	,	PUNCT
ijtc-975	329	25	and	and	CCONJ
ijtc-975	329	26	midiastuty	midiastuty	PROPN
ijtc-975	329	27	43	43	NUM
ijtc-975	329	28	|	|	ADV
ijtc-975	329	29	ilomata	ilomata	PROPN
ijtc-975	329	30	international	international	ADJ
ijtc-975	329	31	journal	journal	NOUN
ijtc-975	329	32	of	of	ADP
ijtc-975	329	33	tax	tax	PROPN
ijtc-975	329	34	&	&	CCONJ
ijtc-975	329	35	accounting	account	VERB
ijtc-975	329	36	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-975	329	37	zaenal	zaenal	ADJ
ijtc-975	329	38	fanani	fanani	PROPN
ijtc-975	329	39	,	,	PUNCT
ijtc-975	329	40	&	&	CCONJ
ijtc-975	329	41	sari	sari	NOUN
ijtc-975	329	42	,	,	PUNCT
ijtc-975	329	43	y.	y.	PROPN
ijtc-975	329	44	(	(	PUNCT
ijtc-975	329	45	2022	2022	NUM
ijtc-975	329	46	)	)	PUNCT
ijtc-975	329	47	.	.	PUNCT
ijtc-975	330	1	pengaruh	pengaruh	PROPN
ijtc-975	330	2	struktur	struktur	PROPN
ijtc-975	330	3	kepemilikan	kepemilikan	PROPN
ijtc-975	330	4	,	,	PUNCT
ijtc-975	330	5	transaksi	transaksi	PROPN
ijtc-975	330	6	pihak	pihak	PROPN
ijtc-975	330	7	terkait	terkait	PROPN
ijtc-975	330	8	,	,	PUNCT
ijtc-975	331	1	dan	dan	PROPN
ijtc-975	331	2	reputasi	reputasi	PROPN
ijtc-975	331	3	perusahaan	perusahaan	PROPN
ijtc-975	331	4	terhadap	terhadap	PROPN
ijtc-975	331	5	manajemen	manajemen	PROPN
ijtc-975	331	6	laba	laba	PROPN
ijtc-975	331	7	.	.	PUNCT
ijtc-975	332	1	akurasi	akurasi	PROPN
ijtc-975	332	2	 	 	SPACE
ijtc-975	332	3	:	:	PUNCT
ijtc-975	332	4	jurnal	jurnal	ADJ
ijtc-975	332	5	studi	studi	PROPN
ijtc-975	332	6	akuntansi	akuntansi	PROPN
ijtc-975	332	7	dan	dan	PROPN
ijtc-975	332	8	keuangan	keuangan	PROPN
ijtc-975	332	9	,	,	PUNCT
ijtc-975	332	10	5(1	5(1	NUM
ijtc-975	332	11	)	)	PUNCT
ijtc-975	332	12	,	,	PUNCT
ijtc-975	332	13	15–28	15–28	PROPN
ijtc-975	332	14	.	.	PUNCT
ijtc-975	332	15	https://doi.org/10.29303/akurasi.v5i1.120	https://doi.org/10.29303/akurasi.v5i1.120	ADJ
ijtc-975	332	16	zalata	zalata	NOUN
ijtc-975	332	17	,	,	PUNCT
ijtc-975	332	18	a.	a.	NOUN
ijtc-975	332	19	m.	m.	NOUN
ijtc-975	332	20	,	,	PUNCT
ijtc-975	332	21	tauringana	tauringana	PROPN
ijtc-975	332	22	,	,	PUNCT
ijtc-975	332	23	v.	v.	PROPN
ijtc-975	332	24	,	,	PUNCT
ijtc-975	332	25	&	&	CCONJ
ijtc-975	332	26	tingbani	tingbani	PROPN
ijtc-975	332	27	,	,	PUNCT
ijtc-975	332	28	i.	i.	PROPN
ijtc-975	332	29	(	(	PUNCT
ijtc-975	332	30	2018	2018	NUM
ijtc-975	332	31	)	)	PUNCT
ijtc-975	332	32	.	.	PUNCT
ijtc-975	333	1	audit	audit	NOUN
ijtc-975	333	2	committee	committee	PROPN
ijtc-975	333	3	financial	financial	ADJ
ijtc-975	333	4	expertise	expertise	NOUN
ijtc-975	333	5	,	,	PUNCT
ijtc-975	333	6	gender	gender	NOUN
ijtc-975	333	7	,	,	PUNCT
ijtc-975	333	8	and	and	CCONJ
ijtc-975	333	9	earnings	earning	NOUN
ijtc-975	333	10	management	management	NOUN
ijtc-975	333	11	:	:	PUNCT
ijtc-975	333	12	does	do	VERB
ijtc-975	333	13	gender	gender	NOUN
ijtc-975	333	14	of	of	ADP
ijtc-975	333	15	the	the	DET
ijtc-975	333	16	financial	financial	ADJ
ijtc-975	333	17	expert	expert	NOUN
ijtc-975	333	18	matter	matter	NOUN
ijtc-975	333	19	?	?	PUNCT
ijtc-975	334	1	international	international	ADJ
ijtc-975	334	2	review	review	NOUN
ijtc-975	334	3	of	of	ADP
ijtc-975	334	4	financial	financial	ADJ
ijtc-975	334	5	analysis	analysis	NOUN
ijtc-975	334	6	,	,	PUNCT
ijtc-975	334	7	55	55	NUM
ijtc-975	334	8	,	,	PUNCT
ijtc-975	334	9	170–183	170–183	NUM
ijtc-975	334	10	.	.	PUNCT
ijtc-975	335	1	https://doi.org/10.1016/j.irfa.2017.11.002	https://doi.org/10.1016/j.irfa.2017.11.002	NOUN
ijtc-975	335	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV