id	sid	tid	token	lemma	pos
abr-101	1	1	uafs	uafs	PROPN
abr-101	1	2	abr	abr	PROPN
abr-101	1	3	journal	journal	PROPN
abr-101	1	4	vol	vol	NOUN
abr-101	1	5	4	4	NUM
abr-101	1	6	no	no	DET
abr-101	1	7	1	1	NUM
abr-101	1	8	2013.pdf	2013.pdf	NUM
abr-101	1	9	49	49	NUM
abr-101	1	10	research	research	NOUN
abr-101	1	11	2013	2013	NUM
abr-101	1	12	,	,	PUNCT
abr-101	1	13	vol	vol	NOUN
abr-101	1	14	.	.	PROPN
abr-101	1	15	4	4	NUM
abr-101	1	16	,	,	PUNCT
abr-101	1	17	no	no	INTJ
abr-101	1	18	.	.	NOUN
abr-101	1	19	1	1	NUM
abr-101	1	20	,	,	PUNCT
abr-101	1	21	49	49	NUM
abr-101	1	22	-	-	SYM
abr-101	1	23	53	53	NUM
abr-101	1	24	earnings	earning	NOUN
abr-101	1	25	quality	quality	NOUN
abr-101	1	26	as	as	SCONJ
abr-101	1	27	measured	measure	VERB
abr-101	1	28	by	by	ADP
abr-101	1	29	predictability	predictability	NOUN
abr-101	1	30	of	of	ADP
abr-101	1	31	reported	report	VERB
abr-101	1	32	earnings	earning	NOUN
abr-101	1	33	paul	paul	PROPN
abr-101	1	34	holt	holt	PROPN
abr-101	1	35	,	,	PUNCT
abr-101	1	36	texas	texas	PROPN
abr-101	1	37	a&m	a&m	PROPN
abr-101	1	38	university	university	PROPN
abr-101	1	39	,	,	PUNCT
abr-101	1	40	kingsville	kingsville	PROPN
abr-101	1	41	the	the	DET
abr-101	1	42	study	study	NOUN
abr-101	1	43	selected	select	VERB
abr-101	1	44	a	a	DET
abr-101	1	45	single	single	ADJ
abr-101	1	46	normative	normative	ADJ
abr-101	1	47	criterion	criterion	NOUN
abr-101	1	48	related	relate	VERB
abr-101	1	49	to	to	ADP
abr-101	1	50	earnings	earning	NOUN
abr-101	1	51	quality	quality	NOUN
abr-101	1	52	,	,	PUNCT
abr-101	1	53	that	that	DET
abr-101	1	54	current	current	ADJ
abr-101	1	55	and	and	CCONJ
abr-101	1	56	prior	prior	ADJ
abr-101	1	57	years	year	NOUN
abr-101	1	58	’	'	PUNCT
abr-101	1	59	earnings	earning	NOUN
abr-101	1	60	per	per	ADP
abr-101	1	61	share	share	NOUN
abr-101	1	62	(	(	PUNCT
abr-101	1	63	eps	eps	NOUN
abr-101	1	64	)	)	PUNCT
abr-101	1	65	should	should	AUX
abr-101	1	66	be	be	AUX
abr-101	1	67	reasonable	reasonable	ADJ
abr-101	1	68	predictors	predictor	NOUN
abr-101	1	69	of	of	ADP
abr-101	1	70	future	future	PROPN
abr-101	1	71	eps	eps	PROPN
abr-101	1	72	.	.	PROPN
abr-101	1	73	correlations	correlation	NOUN
abr-101	1	74	between	between	ADP
abr-101	1	75	one	one	NUM
abr-101	1	76	year	year	NOUN
abr-101	1	77	’s	’s	PART
abr-101	1	78	eps	eps	PROPN
abr-101	1	79	and	and	CCONJ
abr-101	1	80	the	the	DET
abr-101	1	81	following	follow	VERB
abr-101	1	82	year	year	NOUN
abr-101	1	83	’s	’s	PART
abr-101	1	84	eps	eps	PROPN
abr-101	1	85	were	be	AUX
abr-101	1	86	sometimes	sometimes	ADV
abr-101	1	87	much	much	ADV
abr-101	1	88	higher	high	ADJ
abr-101	1	89	than	than	SCONJ
abr-101	1	90	expected	expect	VERB
abr-101	1	91	.	.	PUNCT
abr-101	2	1	a	a	DET
abr-101	2	2	surprise	surprise	NOUN
abr-101	2	3	was	be	AUX
abr-101	2	4	that	that	SCONJ
abr-101	2	5	the	the	DET
abr-101	2	6	second	second	ADJ
abr-101	2	7	prior	prior	ADJ
abr-101	2	8	year	year	NOUN
abr-101	2	9	’s	’s	PART
abr-101	2	10	eps	eps	PROPN
abr-101	2	11	was	be	AUX
abr-101	2	12	a	a	DET
abr-101	2	13	slightly	slightly	ADV
abr-101	2	14	better	well	ADJ
abr-101	2	15	predictor	predictor	NOUN
abr-101	2	16	of	of	ADP
abr-101	2	17	the	the	DET
abr-101	2	18	current	current	ADJ
abr-101	2	19	year	year	NOUN
abr-101	2	20	’s	’s	PART
abr-101	2	21	eps	eps	PROPN
abr-101	2	22	than	than	ADP
abr-101	2	23	the	the	DET
abr-101	2	24	immediate	immediate	ADJ
abr-101	2	25	prior	prior	ADJ
abr-101	2	26	year	year	NOUN
abr-101	2	27	.	.	PUNCT
abr-101	3	1	performing	perform	VERB
abr-101	3	2	multivariate	multivariate	NOUN
abr-101	3	3	regressions	regression	NOUN
abr-101	3	4	with	with	ADP
abr-101	3	5	an	an	DET
abr-101	3	6	additional	additional	ADJ
abr-101	3	7	prior	prior	ADJ
abr-101	3	8	year	year	NOUN
abr-101	3	9	dependent	dependent	ADJ
abr-101	3	10	variable	variable	NOUN
abr-101	3	11	provides	provide	VERB
abr-101	3	12	an	an	DET
abr-101	3	13	improvement	improvement	NOUN
abr-101	3	14	in	in	ADP
abr-101	3	15	the	the	DET
abr-101	3	16	residual	residual	ADJ
abr-101	3	17	sum	sum	NOUN
abr-101	3	18	of	of	ADP
abr-101	3	19	squares	square	NOUN
abr-101	3	20	(	(	PUNCT
abr-101	3	21	two	two	NUM
abr-101	3	22	independent	independent	ADJ
abr-101	3	23	variables	variable	NOUN
abr-101	3	24	predict	predict	VERB
abr-101	3	25	better	well	ADV
abr-101	3	26	than	than	ADP
abr-101	3	27	three	three	NUM
abr-101	3	28	,	,	PUNCT
abr-101	3	29	etc	etc	X
abr-101	3	30	)	)	PUNCT
abr-101	3	31	.	.	PUNCT
abr-101	4	1	but	but	CCONJ
abr-101	4	2	with	with	ADP
abr-101	4	3	the	the	DET
abr-101	4	4	addition	addition	NOUN
abr-101	4	5	of	of	ADP
abr-101	4	6	each	each	DET
abr-101	4	7	additional	additional	ADJ
abr-101	4	8	prior	prior	ADJ
abr-101	4	9	year	year	NOUN
abr-101	4	10	the	the	DET
abr-101	4	11	percentage	percentage	NOUN
abr-101	4	12	improvement	improvement	NOUN
abr-101	4	13	in	in	ADP
abr-101	4	14	the	the	DET
abr-101	4	15	residual	residual	ADJ
abr-101	4	16	sum	sum	NOUN
abr-101	4	17	of	of	ADP
abr-101	4	18	squares	square	NOUN
abr-101	4	19	declines	decline	VERB
abr-101	4	20	.	.	PUNCT
abr-101	5	1	further	far	ADV
abr-101	5	2	,	,	PUNCT
abr-101	5	3	starting	start	VERB
abr-101	5	4	with	with	ADP
abr-101	5	5	the	the	DET
abr-101	5	6	sixth	sixth	ADJ
abr-101	5	7	prior	prior	ADJ
abr-101	5	8	year	year	NOUN
abr-101	5	9	,	,	PUNCT
abr-101	5	10	adding	add	VERB
abr-101	5	11	an	an	DET
abr-101	5	12	additional	additional	ADJ
abr-101	5	13	dependent	dependent	ADJ
abr-101	5	14	variable	variable	NOUN
abr-101	5	15	makes	make	VERB
abr-101	5	16	no	no	DET
abr-101	5	17	noticeable	noticeable	ADJ
abr-101	5	18	impact	impact	NOUN
abr-101	5	19	on	on	ADP
abr-101	5	20	prediction	prediction	NOUN
abr-101	5	21	.	.	PUNCT
abr-101	6	1	the	the	DET
abr-101	6	2	quality	quality	NOUN
abr-101	6	3	of	of	ADP
abr-101	6	4	earnings	earning	NOUN
abr-101	6	5	is	be	AUX
abr-101	6	6	a	a	DET
abr-101	6	7	concept	concept	NOUN
abr-101	6	8	that	that	PRON
abr-101	6	9	has	have	AUX
abr-101	6	10	received	receive	VERB
abr-101	6	11	much	much	ADJ
abr-101	6	12	attention	attention	NOUN
abr-101	6	13	in	in	ADP
abr-101	6	14	recent	recent	ADJ
abr-101	6	15	years	year	NOUN
abr-101	6	16	by	by	ADP
abr-101	6	17	accountants	accountant	NOUN
abr-101	6	18	and	and	CCONJ
abr-101	6	19	users	user	NOUN
abr-101	6	20	of	of	ADP
abr-101	6	21	financial	financial	ADJ
abr-101	6	22	statements	statement	NOUN
abr-101	6	23	.	.	PUNCT
abr-101	7	1	it	it	PRON
abr-101	7	2	is	be	AUX
abr-101	7	3	clearly	clearly	ADV
abr-101	7	4	an	an	DET
abr-101	7	5	important	important	ADJ
abr-101	7	6	concept	concept	NOUN
abr-101	7	7	,	,	PUNCT
abr-101	7	8	yet	yet	CCONJ
abr-101	7	9	there	there	PRON
abr-101	7	10	is	be	VERB
abr-101	7	11	no	no	DET
abr-101	7	12	precise	precise	ADJ
abr-101	7	13	definition	definition	NOUN
abr-101	7	14	of	of	ADP
abr-101	7	15	the	the	DET
abr-101	7	16	term	term	NOUN
abr-101	7	17	.	.	PUNCT
abr-101	8	1	more	more	ADV
abr-101	8	2	precisely	precisely	ADV
abr-101	8	3	,	,	PUNCT
abr-101	8	4	there	there	PRON
abr-101	8	5	are	be	VERB
abr-101	8	6	many	many	ADJ
abr-101	8	7	definitions	definition	NOUN
abr-101	8	8	,	,	PUNCT
abr-101	8	9	but	but	CCONJ
abr-101	8	10	none	none	NOUN
abr-101	8	11	that	that	PRON
abr-101	8	12	is	be	AUX
abr-101	8	13	universally	universally	ADV
abr-101	8	14	accepted	accept	VERB
abr-101	8	15	.	.	PUNCT
abr-101	9	1	earnings	earning	NOUN
abr-101	9	2	quality	quality	NOUN
abr-101	9	3	can	can	AUX
abr-101	9	4	be	be	AUX
abr-101	9	5	reduced	reduce	VERB
abr-101	9	6	by	by	ADP
abr-101	9	7	errors	error	NOUN
abr-101	9	8	and	and	CCONJ
abr-101	9	9	by	by	ADP
abr-101	9	10	management	management	NOUN
abr-101	9	11	manipulation	manipulation	NOUN
abr-101	9	12	.	.	PUNCT
abr-101	10	1	aside	aside	ADV
abr-101	10	2	from	from	ADP
abr-101	10	3	honest	honest	ADJ
abr-101	10	4	errors	error	NOUN
abr-101	10	5	,	,	PUNCT
abr-101	10	6	reported	report	VERB
abr-101	10	7	earnings	earning	NOUN
abr-101	10	8	can	can	AUX
abr-101	10	9	be	be	AUX
abr-101	10	10	manipulated	manipulate	VERB
abr-101	10	11	by	by	ADP
abr-101	10	12	recording	recording	NOUN
abr-101	10	13	revenues	revenue	NOUN
abr-101	10	14	too	too	ADV
abr-101	10	15	early	early	ADV
abr-101	10	16	or	or	CCONJ
abr-101	10	17	too	too	ADV
abr-101	10	18	late	late	ADJ
abr-101	10	19	,	,	PUNCT
abr-101	10	20	a	a	DET
abr-101	10	21	violation	violation	NOUN
abr-101	10	22	of	of	ADP
abr-101	10	23	the	the	DET
abr-101	10	24	recognition	recognition	NOUN
abr-101	10	25	principle	principle	NOUN
abr-101	10	26	,	,	PUNCT
abr-101	10	27	and	and	CCONJ
abr-101	10	28	by	by	ADP
abr-101	10	29	recording	recording	NOUN
abr-101	10	30	expenses	expense	NOUN
abr-101	10	31	too	too	ADV
abr-101	10	32	early	early	ADJ
abr-101	10	33	or	or	CCONJ
abr-101	10	34	too	too	ADV
abr-101	10	35	late	late	ADJ
abr-101	10	36	,	,	PUNCT
abr-101	10	37	a	a	DET
abr-101	10	38	violation	violation	NOUN
abr-101	10	39	of	of	ADP
abr-101	10	40	the	the	DET
abr-101	10	41	matching	matching	NOUN
abr-101	10	42	principle	principle	NOUN
abr-101	10	43	.	.	PUNCT
abr-101	11	1	failing	fail	VERB
abr-101	11	2	to	to	PART
abr-101	11	3	record	record	VERB
abr-101	11	4	liabilities	liability	NOUN
abr-101	11	5	or	or	CCONJ
abr-101	11	6	receivables	receivables	NOUN
abr-101	11	7	,	,	PUNCT
abr-101	11	8	or	or	CCONJ
abr-101	11	9	recording	record	VERB
abr-101	11	10	them	they	PRON
abr-101	11	11	in	in	ADP
abr-101	11	12	the	the	DET
abr-101	11	13	wrong	wrong	ADJ
abr-101	11	14	accounting	accounting	NOUN
abr-101	11	15	period	period	NOUN
abr-101	11	16	reduces	reduce	VERB
abr-101	11	17	earnings	earning	NOUN
abr-101	11	18	quality	quality	NOUN
abr-101	11	19	.	.	PUNCT
abr-101	12	1	purpose	purpose	NOUN
abr-101	12	2	of	of	ADP
abr-101	12	3	the	the	DET
abr-101	12	4	study	study	NOUN
abr-101	12	5	this	this	DET
abr-101	12	6	study	study	NOUN
abr-101	12	7	tests	test	VERB
abr-101	12	8	the	the	DET
abr-101	12	9	ability	ability	NOUN
abr-101	12	10	of	of	ADP
abr-101	12	11	reported	report	VERB
abr-101	12	12	earnings	earning	NOUN
abr-101	12	13	to	to	PART
abr-101	12	14	predict	predict	VERB
abr-101	12	15	future	future	ADJ
abr-101	12	16	reported	report	VERB
abr-101	12	17	earnings	earning	NOUN
abr-101	12	18	.	.	PUNCT
abr-101	13	1	the	the	DET
abr-101	13	2	results	result	NOUN
abr-101	13	3	are	be	AUX
abr-101	13	4	intended	intend	VERB
abr-101	13	5	to	to	PART
abr-101	13	6	increase	increase	VERB
abr-101	13	7	our	our	PRON
abr-101	13	8	understanding	understanding	NOUN
abr-101	13	9	of	of	ADP
abr-101	13	10	the	the	DET
abr-101	13	11	extent	extent	NOUN
abr-101	13	12	to	to	PART
abr-101	13	13	which	which	PRON
abr-101	13	14	present	present	ADJ
abr-101	13	15	accounting	accounting	NOUN
abr-101	13	16	methods	method	NOUN
abr-101	13	17	result	result	VERB
abr-101	13	18	in	in	ADP
abr-101	13	19	quality	quality	NOUN
abr-101	13	20	earnings	earning	NOUN
abr-101	13	21	.	.	PUNCT
abr-101	14	1	literature	literature	NOUN
abr-101	14	2	review	review	NOUN
abr-101	14	3	earnings	earning	NOUN
abr-101	14	4	quality	quality	NOUN
abr-101	14	5	must	must	AUX
abr-101	14	6	reflect	reflect	VERB
abr-101	14	7	the	the	DET
abr-101	14	8	hierarchy	hierarchy	NOUN
abr-101	14	9	of	of	ADP
abr-101	14	10	qualitative	qualitative	ADJ
abr-101	14	11	characteristics	characteristic	NOUN
abr-101	14	12	of	of	ADP
abr-101	14	13	financial	financial	ADJ
abr-101	14	14	information	information	NOUN
abr-101	14	15	(	(	PUNCT
abr-101	14	16	fasb	fasb	NOUN
abr-101	14	17	,	,	PUNCT
abr-101	14	18	2010	2010	NUM
abr-101	14	19	)	)	PUNCT
abr-101	14	20	,	,	PUNCT
abr-101	14	21	the	the	DET
abr-101	14	22	overriding	override	VERB
abr-101	14	23	objective	objective	NOUN
abr-101	14	24	of	of	ADP
abr-101	14	25	which	which	PRON
abr-101	14	26	is	be	AUX
abr-101	14	27	decision	decision	NOUN
abr-101	14	28	usefulness	usefulness	NOUN
abr-101	14	29	.	.	PUNCT
abr-101	15	1	to	to	PART
abr-101	15	2	achieve	achieve	VERB
abr-101	15	3	this	this	PRON
abr-101	15	4	,	,	PUNCT
abr-101	15	5	quality	quality	NOUN
abr-101	15	6	earnings	earning	NOUN
abr-101	15	7	must	must	AUX
abr-101	15	8	possess	possess	VERB
abr-101	15	9	the	the	DET
abr-101	15	10	fundamental	fundamental	ADJ
abr-101	15	11	characteristics	characteristic	NOUN
abr-101	15	12	of	of	ADP
abr-101	15	13	relevance	relevance	NOUN
abr-101	15	14	and	and	CCONJ
abr-101	15	15	faithful	faithful	ADJ
abr-101	15	16	representation	representation	NOUN
abr-101	15	17	.	.	PUNCT
abr-101	16	1	one	one	NUM
abr-101	16	2	of	of	ADP
abr-101	16	3	the	the	DET
abr-101	16	4	components	component	NOUN
abr-101	16	5	of	of	ADP
abr-101	16	6	relevance	relevance	NOUN
abr-101	16	7	is	be	AUX
abr-101	16	8	predictive	predictive	ADJ
abr-101	16	9	value	value	NOUN
abr-101	16	10	,	,	PUNCT
abr-101	16	11	which	which	PRON
abr-101	16	12	is	be	AUX
abr-101	16	13	also	also	ADV
abr-101	16	14	a	a	DET
abr-101	16	15	component	component	NOUN
abr-101	16	16	of	of	ADP
abr-101	16	17	the	the	DET
abr-101	16	18	present	present	ADJ
abr-101	16	19	study	study	NOUN
abr-101	16	20	.	.	PUNCT
abr-101	17	1	quality	quality	NOUN
abr-101	17	2	earnings	earning	NOUN
abr-101	17	3	can	can	AUX
abr-101	17	4	be	be	AUX
abr-101	17	5	defined	define	VERB
abr-101	17	6	as	as	ADP
abr-101	17	7	the	the	DET
abr-101	17	8	ability	ability	NOUN
abr-101	17	9	of	of	ADP
abr-101	17	10	the	the	DET
abr-101	17	11	earnings	earning	NOUN
abr-101	17	12	to	to	PART
abr-101	17	13	predict	predict	VERB
abr-101	17	14	future	future	ADJ
abr-101	17	15	earnings	earning	NOUN
abr-101	17	16	and	and	CCONJ
abr-101	17	17	cash	cash	NOUN
abr-101	17	18	flows	flow	NOUN
abr-101	17	19	(	(	PUNCT
abr-101	17	20	financial	financial	ADJ
abr-101	17	21	education	education	NOUN
abr-101	17	22	,	,	PUNCT
abr-101	17	23	2008	2008	NUM
abr-101	17	24	)	)	PUNCT
abr-101	17	25	.	.	PUNCT
abr-101	18	1	earnings	earning	NOUN
abr-101	18	2	quality	quality	NOUN
abr-101	18	3	refers	refer	VERB
abr-101	18	4	to	to	ADP
abr-101	18	5	the	the	DET
abr-101	18	6	reasonableness	reasonableness	NOUN
abr-101	18	7	of	of	ADP
abr-101	18	8	reported	report	VERB
abr-101	18	9	earnings	earning	NOUN
abr-101	18	10	(	(	PUNCT
abr-101	18	11	knechel	knechel	PROPN
abr-101	18	12	et	et	PROPN
abr-101	18	13	al	al	PROPN
abr-101	18	14	.	.	PROPN
abr-101	18	15	,	,	PUNCT
abr-101	18	16	2007	2007	NUM
abr-101	18	17	)	)	PUNCT
abr-101	18	18	.	.	PUNCT
abr-101	19	1	among	among	ADP
abr-101	19	2	the	the	DET
abr-101	19	3	characteristics	characteristic	NOUN
abr-101	19	4	of	of	ADP
abr-101	19	5	earnings	earning	NOUN
abr-101	19	6	listed	list	VERB
abr-101	19	7	by	by	ADP
abr-101	19	8	mcclure	mcclure	PROPN
abr-101	19	9	(	(	PUNCT
abr-101	19	10	2008	2008	NUM
abr-101	19	11	)	)	PUNCT
abr-101	19	12	is	be	AUX
abr-101	19	13	that	that	SCONJ
abr-101	19	14	the	the	DET
abr-101	19	15	earnings	earning	NOUN
abr-101	19	16	be	be	AUX
abr-101	19	17	repeatable	repeatable	ADJ
abr-101	19	18	.	.	PUNCT
abr-101	20	1	the	the	DET
abr-101	20	2	term	term	NOUN
abr-101	20	3	used	use	VERB
abr-101	20	4	by	by	ADP
abr-101	20	5	revsine	revsine	PROPN
abr-101	20	6	et	et	PROPN
abr-101	20	7	al	al	PROPN
abr-101	20	8	.	.	PROPN
abr-101	21	1	(	(	PUNCT
abr-101	21	2	2005	2005	NUM
abr-101	21	3	)	)	PUNCT
abr-101	21	4	is	be	AUX
abr-101	21	5	“	"	PUNCT
abr-101	21	6	sustainable	sustainable	ADJ
abr-101	21	7	.	.	PUNCT
abr-101	21	8	”	"	PUNCT
abr-101	22	1	income	income	NOUN
abr-101	22	2	statement	statement	NOUN
abr-101	22	3	elements	element	NOUN
abr-101	22	4	such	such	ADJ
abr-101	22	5	as	as	ADP
abr-101	22	6	sales	sale	NOUN
abr-101	22	7	,	,	PUNCT
abr-101	22	8	cost	cost	NOUN
abr-101	22	9	of	of	ADP
abr-101	22	10	goods	good	NOUN
abr-101	22	11	sold	sell	VERB
abr-101	22	12	,	,	PUNCT
abr-101	22	13	and	and	CCONJ
abr-101	22	14	various	various	ADJ
abr-101	22	15	operating	operating	NOUN
abr-101	22	16	expenses	expense	NOUN
abr-101	22	17	are	be	AUX
abr-101	22	18	repeatable	repeatable	ADJ
abr-101	22	19	(	(	PUNCT
abr-101	22	20	sustainable	sustainable	ADJ
abr-101	22	21	)	)	PUNCT
abr-101	22	22	;	;	PUNCT
abr-101	22	23	they	they	PRON
abr-101	22	24	are	be	AUX
abr-101	22	25	highly	highly	ADV
abr-101	22	26	likely	likely	ADJ
abr-101	22	27	to	to	PART
abr-101	22	28	reoccur	reoccur	VERB
abr-101	22	29	in	in	ADP
abr-101	22	30	the	the	DET
abr-101	22	31	normal	normal	ADJ
abr-101	22	32	course	course	NOUN
abr-101	22	33	of	of	ADP
abr-101	22	34	operations	operation	NOUN
abr-101	22	35	from	from	ADP
abr-101	22	36	period	period	NOUN
abr-101	22	37	to	to	ADP
abr-101	22	38	period	period	NOUN
abr-101	22	39	.	.	PUNCT
abr-101	23	1	other	other	ADJ
abr-101	23	2	events	event	NOUN
abr-101	23	3	,	,	PUNCT
abr-101	23	4	such	such	ADJ
abr-101	23	5	as	as	ADP
abr-101	23	6	gains	gain	NOUN
abr-101	23	7	or	or	CCONJ
abr-101	23	8	losses	loss	NOUN
abr-101	23	9	from	from	ADP
abr-101	23	10	the	the	DET
abr-101	23	11	sale	sale	NOUN
abr-101	23	12	of	of	ADP
abr-101	23	13	fixed	fix	VERB
abr-101	23	14	asset	asset	NOUN
abr-101	23	15	and	and	CCONJ
abr-101	23	16	investments	investment	NOUN
abr-101	23	17	generally	generally	ADV
abr-101	23	18	do	do	AUX
abr-101	23	19	not	not	PART
abr-101	23	20	reoccur	reoccur	VERB
abr-101	23	21	regularly	regularly	ADV
abr-101	23	22	from	from	ADP
abr-101	23	23	period	period	NOUN
abr-101	23	24	to	to	ADP
abr-101	23	25	period	period	NOUN
abr-101	23	26	,	,	PUNCT
abr-101	23	27	and	and	CCONJ
abr-101	23	28	are	be	AUX
abr-101	23	29	therefore	therefore	ADV
abr-101	23	30	not	not	PART
abr-101	23	31	sustainable	sustainable	ADJ
abr-101	23	32	.	.	PUNCT
abr-101	24	1	extraordinary	extraordinary	ADJ
abr-101	24	2	items	item	NOUN
abr-101	24	3	clearly	clearly	ADV
abr-101	24	4	are	be	AUX
abr-101	24	5	not	not	PART
abr-101	24	6	sustainable	sustainable	ADJ
abr-101	24	7	.	.	PUNCT
abr-101	25	1	income	income	NOUN
abr-101	25	2	smoothing	smoothing	NOUN
abr-101	25	3	is	be	AUX
abr-101	25	4	highly	highly	ADV
abr-101	25	5	relevant	relevant	ADJ
abr-101	25	6	to	to	ADP
abr-101	25	7	earnings	earning	NOUN
abr-101	25	8	quality	quality	NOUN
abr-101	25	9	.	.	PUNCT
abr-101	26	1	it	it	PRON
abr-101	26	2	reduces	reduce	VERB
abr-101	26	3	earnings	earning	NOUN
abr-101	26	4	quality	quality	NOUN
abr-101	26	5	because	because	SCONJ
abr-101	26	6	it	it	PRON
abr-101	26	7	makes	make	VERB
abr-101	26	8	it	it	PRON
abr-101	26	9	more	more	ADV
abr-101	26	10	difficult	difficult	ADJ
abr-101	26	11	,	,	PUNCT
abr-101	26	12	even	even	ADV
abr-101	26	13	impossible	impossible	ADJ
abr-101	26	14	,	,	PUNCT
abr-101	26	15	for	for	SCONJ
abr-101	26	16	analysts	analyst	NOUN
abr-101	26	17	to	to	PART
abr-101	26	18	determine	determine	VERB
abr-101	26	19	the	the	DET
abr-101	26	20	permanent	permanent	ADJ
abr-101	26	21	earnings	earning	NOUN
abr-101	26	22	of	of	ADP
abr-101	26	23	a	a	DET
abr-101	26	24	company	company	NOUN
abr-101	26	25	.	.	PUNCT
abr-101	27	1	but	but	CCONJ
abr-101	27	2	most	most	ADJ
abr-101	27	3	managers	manager	NOUN
abr-101	27	4	prefer	prefer	VERB
abr-101	27	5	to	to	PART
abr-101	27	6	see	see	VERB
abr-101	27	7	a	a	DET
abr-101	27	8	reasonable	reasonable	ADJ
abr-101	27	9	,	,	PUNCT
abr-101	27	10	steady	steady	ADJ
abr-101	27	11	increase	increase	NOUN
abr-101	27	12	in	in	ADP
abr-101	27	13	sales	sale	NOUN
abr-101	27	14	and	and	CCONJ
abr-101	27	15	earnings	earning	NOUN
abr-101	27	16	from	from	ADP
abr-101	27	17	period	period	NOUN
abr-101	27	18	to	to	ADP
abr-101	27	19	period	period	NOUN
abr-101	27	20	,	,	PUNCT
abr-101	27	21	eliminating	eliminate	VERB
abr-101	27	22	major	major	ADJ
abr-101	27	23	increases	increase	NOUN
abr-101	27	24	and	and	CCONJ
abr-101	27	25	declines	decline	NOUN
abr-101	27	26	to	to	ADP
abr-101	27	27	the	the	DET
abr-101	27	28	extent	extent	NOUN
abr-101	27	29	possible	possible	ADJ
abr-101	27	30	.	.	PUNCT
abr-101	28	1	the	the	DET
abr-101	28	2	literature	literature	NOUN
abr-101	28	3	relating	relate	VERB
abr-101	28	4	to	to	ADP
abr-101	28	5	income	income	NOUN
abr-101	28	6	smoothing	smoothing	NOUN
abr-101	28	7	extends	extend	VERB
abr-101	28	8	over	over	ADP
abr-101	28	9	at	at	ADV
abr-101	28	10	least	least	ADJ
abr-101	28	11	half	half	DET
abr-101	28	12	a	a	DET
abr-101	28	13	century	century	NOUN
abr-101	28	14	.	.	PUNCT
abr-101	29	1	the	the	DET
abr-101	29	2	measurement	measurement	NOUN
abr-101	29	3	of	of	ADP
abr-101	29	4	income	income	NOUN
abr-101	29	5	smoothing	smoothing	NOUN
abr-101	29	6	is	be	AUX
abr-101	29	7	a	a	DET
abr-101	29	8	challenge	challenge	NOUN
abr-101	29	9	for	for	ADP
abr-101	29	10	researchers	researcher	NOUN
abr-101	29	11	as	as	ADP
abr-101	29	12	,	,	PUNCT
abr-101	29	13	by	by	ADP
abr-101	29	14	its	its	PRON
abr-101	29	15	very	very	ADJ
abr-101	29	16	nature	nature	NOUN
abr-101	29	17	,	,	PUNCT
abr-101	29	18	income	income	NOUN
abr-101	29	19	smoothing	smoothing	NOUN
abr-101	29	20	is	be	AUX
abr-101	29	21	hidden	hide	VERB
abr-101	29	22	by	by	ADP
abr-101	29	23	advances	advance	NOUN
abr-101	29	24	in	in	ADP
abr-101	29	25	business	business	NOUN
abr-101	29	26	research	research	NOUN
abr-101	29	27	2013	2013	NUM
abr-101	29	28	,	,	PUNCT
abr-101	29	29	vol	vol	NOUN
abr-101	29	30	.	.	PROPN
abr-101	30	1	4	4	NUM
abr-101	30	2	,	,	PUNCT
abr-101	30	3	no	no	INTJ
abr-101	30	4	.	.	NOUN
abr-101	30	5	1	1	NUM
abr-101	30	6	,	,	PUNCT
abr-101	30	7	43	43	NUM
abr-101	30	8	-	-	SYM
abr-101	30	9	48	48	NUM
abr-101	30	10	holt	holt	PROPN
abr-101	30	11	50	50	NUM
abr-101	30	12	managers	manager	NOUN
abr-101	30	13	.	.	PUNCT
abr-101	31	1	that	that	DET
abr-101	31	2	income	income	NOUN
abr-101	31	3	smoothing	smoothing	NOUN
abr-101	31	4	does	do	AUX
abr-101	31	5	occur	occur	VERB
abr-101	31	6	,	,	PUNCT
abr-101	31	7	and	and	CCONJ
abr-101	31	8	to	to	ADP
abr-101	31	9	a	a	DET
abr-101	31	10	significant	significant	ADJ
abr-101	31	11	degree	degree	NOUN
abr-101	31	12	,	,	PUNCT
abr-101	31	13	is	be	AUX
abr-101	31	14	demonstrated	demonstrate	VERB
abr-101	31	15	by	by	ADP
abr-101	31	16	a	a	DET
abr-101	31	17	number	number	NOUN
abr-101	31	18	of	of	ADP
abr-101	31	19	articles	article	NOUN
abr-101	31	20	,	,	PUNCT
abr-101	31	21	representative	representative	NOUN
abr-101	31	22	of	of	ADP
abr-101	31	23	which	which	PRON
abr-101	31	24	are	be	AUX
abr-101	31	25	fonseca	fonseca	NOUN
abr-101	31	26	and	and	CCONJ
abr-101	31	27	gonzalez	gonzalez	PROPN
abr-101	31	28	(	(	PUNCT
abr-101	31	29	2008	2008	NUM
abr-101	31	30	)	)	PUNCT
abr-101	31	31	,	,	PUNCT
abr-101	31	32	kanagaretnam	kanagaretnam	PROPN
abr-101	31	33	and	and	CCONJ
abr-101	31	34	lobo	lobo	PROPN
abr-101	31	35	(	(	PUNCT
abr-101	31	36	2003	2003	NUM
abr-101	31	37	)	)	PUNCT
abr-101	31	38	,	,	PUNCT
abr-101	31	39	and	and	CCONJ
abr-101	31	40	lim	lim	PROPN
abr-101	31	41	and	and	CCONJ
abr-101	31	42	lustgarten	lustgarten	VERB
abr-101	31	43	(	(	PUNCT
abr-101	31	44	2002	2002	NUM
abr-101	31	45	)	)	PUNCT
abr-101	31	46	.	.	PUNCT
abr-101	32	1	zohreh	zohreh	PROPN
abr-101	32	2	(	(	PUNCT
abr-101	32	3	2012	2012	NUM
abr-101	32	4	)	)	PUNCT
abr-101	32	5	found	find	VERB
abr-101	32	6	that	that	SCONJ
abr-101	32	7	managers	manager	NOUN
abr-101	32	8	could	could	AUX
abr-101	32	9	not	not	PART
abr-101	32	10	produce	produce	VERB
abr-101	32	11	value	value	NOUN
abr-101	32	12	by	by	ADP
abr-101	32	13	engaging	engage	VERB
abr-101	32	14	in	in	ADP
abr-101	32	15	income	income	NOUN
abr-101	32	16	smoothing	smoothing	NOUN
abr-101	32	17	.	.	PUNCT
abr-101	33	1	sulistiyawati	sulistiyawati	PROPN
abr-101	33	2	(	(	PUNCT
abr-101	33	3	2013	2013	NUM
abr-101	33	4	)	)	PUNCT
abr-101	33	5	found	find	VERB
abr-101	33	6	that	that	SCONJ
abr-101	33	7	the	the	DET
abr-101	33	8	value	value	NOUN
abr-101	33	9	of	of	ADP
abr-101	33	10	the	the	DET
abr-101	33	11	company	company	NOUN
abr-101	33	12	,	,	PUNCT
abr-101	33	13	its	its	PRON
abr-101	33	14	dividend	dividend	NOUN
abr-101	33	15	policy	policy	NOUN
abr-101	33	16	,	,	PUNCT
abr-101	33	17	and	and	CCONJ
abr-101	33	18	the	the	DET
abr-101	33	19	reputation	reputation	NOUN
abr-101	33	20	of	of	ADP
abr-101	33	21	the	the	DET
abr-101	33	22	company	company	NOUN
abr-101	33	23	’s	’s	PART
abr-101	33	24	auditors	auditor	NOUN
abr-101	33	25	do	do	AUX
abr-101	33	26	not	not	PART
abr-101	33	27	have	have	VERB
abr-101	33	28	any	any	DET
abr-101	33	29	effect	effect	NOUN
abr-101	33	30	on	on	ADP
abr-101	33	31	income	income	NOUN
abr-101	33	32	smoothing	smoothing	NOUN
abr-101	33	33	.	.	PUNCT
abr-101	34	1	chang	chang	PROPN
abr-101	34	2	et	et	PROPN
abr-101	34	3	al	al	PROPN
abr-101	34	4	.	.	PROPN
abr-101	35	1	(	(	PUNCT
abr-101	35	2	2013	2013	NUM
abr-101	35	3	)	)	PUNCT
abr-101	35	4	provided	provide	VERB
abr-101	35	5	evidence	evidence	NOUN
abr-101	35	6	that	that	SCONJ
abr-101	35	7	income	income	NOUN
abr-101	35	8	smoothing	smoothing	NOUN
abr-101	35	9	reduces	reduce	VERB
abr-101	35	10	firm	firm	ADJ
abr-101	35	11	-	-	PUNCT
abr-101	35	12	specific	specific	ADJ
abr-101	35	13	exchange	exchange	NOUN
abr-101	35	14	rate	rate	NOUN
abr-101	35	15	exposure	exposure	NOUN
abr-101	35	16	.	.	PUNCT
abr-101	36	1	wang	wang	PROPN
abr-101	36	2	’s	’s	PART
abr-101	36	3	(	(	PUNCT
abr-101	36	4	2013	2013	NUM
abr-101	36	5	)	)	PUNCT
abr-101	36	6	empirical	empirical	ADJ
abr-101	36	7	study	study	NOUN
abr-101	36	8	shows	show	VERB
abr-101	36	9	that	that	SCONJ
abr-101	36	10	investors	investor	NOUN
abr-101	36	11	’	’	PART
abr-101	36	12	perceptions	perception	NOUN
abr-101	36	13	of	of	ADP
abr-101	36	14	persistent	persistent	ADJ
abr-101	36	15	earnings	earning	NOUN
abr-101	36	16	are	be	AUX
abr-101	36	17	inversely	inversely	ADV
abr-101	36	18	related	relate	VERB
abr-101	36	19	to	to	ADP
abr-101	36	20	the	the	DET
abr-101	36	21	level	level	NOUN
abr-101	36	22	of	of	ADP
abr-101	36	23	income	income	NOUN
abr-101	36	24	smoothing	smoothing	NOUN
abr-101	36	25	.	.	PUNCT
abr-101	37	1	further	far	ADV
abr-101	37	2	,	,	PUNCT
abr-101	37	3	investors	investor	NOUN
abr-101	37	4	can	can	AUX
abr-101	37	5	,	,	PUNCT
abr-101	37	6	through	through	ADP
abr-101	37	7	careful	careful	ADJ
abr-101	37	8	research	research	NOUN
abr-101	37	9	,	,	PUNCT
abr-101	37	10	distinguish	distinguish	VERB
abr-101	37	11	between	between	ADP
abr-101	37	12	persistent	persistent	ADJ
abr-101	37	13	earnings	earning	NOUN
abr-101	37	14	and	and	CCONJ
abr-101	37	15	earnings	earning	NOUN
abr-101	37	16	that	that	PRON
abr-101	37	17	have	have	AUX
abr-101	37	18	been	be	AUX
abr-101	37	19	smoothed	smooth	VERB
abr-101	37	20	.	.	PUNCT
abr-101	38	1	methodology	methodology	NOUN
abr-101	38	2	eighty	eighty	NUM
abr-101	38	3	us	us	PROPN
abr-101	38	4	companies	company	NOUN
abr-101	38	5	were	be	AUX
abr-101	38	6	selected	select	VERB
abr-101	38	7	at	at	ADP
abr-101	38	8	random	random	ADJ
abr-101	38	9	for	for	ADP
abr-101	38	10	the	the	DET
abr-101	38	11	test	test	NOUN
abr-101	38	12	sample	sample	NOUN
abr-101	38	13	,	,	PUNCT
abr-101	38	14	forty	forty	NUM
abr-101	38	15	from	from	ADP
abr-101	38	16	the	the	DET
abr-101	38	17	fortune	fortune	NOUN
abr-101	38	18	1,000	1,000	NUM
abr-101	38	19	list	list	NOUN
abr-101	38	20	and	and	CCONJ
abr-101	38	21	forty	forty	NUM
abr-101	38	22	with	with	ADP
abr-101	38	23	sales	sale	NOUN
abr-101	38	24	under	under	ADP
abr-101	38	25	$	$	SYM
abr-101	38	26	100	100	NUM
abr-101	38	27	million	million	NUM
abr-101	38	28	.	.	PUNCT
abr-101	39	1	to	to	PART
abr-101	39	2	be	be	AUX
abr-101	39	3	eligible	eligible	ADJ
abr-101	39	4	,	,	PUNCT
abr-101	39	5	a	a	DET
abr-101	39	6	company	company	NOUN
abr-101	39	7	needed	need	VERB
abr-101	39	8	financial	financial	ADJ
abr-101	39	9	statements	statement	NOUN
abr-101	39	10	for	for	ADP
abr-101	39	11	the	the	DET
abr-101	39	12	years	year	NOUN
abr-101	39	13	2003	2003	NUM
abr-101	39	14	through	through	ADP
abr-101	39	15	2012	2012	NUM
abr-101	39	16	,	,	PUNCT
abr-101	39	17	to	to	PART
abr-101	39	18	be	be	AUX
abr-101	39	19	a	a	DET
abr-101	39	20	corporation	corporation	NOUN
abr-101	39	21	,	,	PUNCT
abr-101	39	22	and	and	CCONJ
abr-101	39	23	to	to	PART
abr-101	39	24	have	have	VERB
abr-101	39	25	a	a	DET
abr-101	39	26	fiscal	fiscal	ADJ
abr-101	39	27	year	year	NOUN
abr-101	39	28	ending	end	VERB
abr-101	39	29	on	on	ADP
abr-101	39	30	december	december	PROPN
abr-101	39	31	31	31	NUM
abr-101	39	32	.	.	PUNCT
abr-101	40	1	correlation	correlation	NOUN
abr-101	40	2	coefficients	coefficient	NOUN
abr-101	40	3	(	(	PUNCT
abr-101	40	4	r	r	NOUN
abr-101	40	5	)	)	PUNCT
abr-101	40	6	and	and	CCONJ
abr-101	40	7	coefficients	coefficient	NOUN
abr-101	40	8	of	of	ADP
abr-101	40	9	determination	determination	NOUN
abr-101	40	10	(	(	PUNCT
abr-101	40	11	r	r	NOUN
abr-101	40	12	2	2	NUM
abr-101	40	13	)	)	PUNCT
abr-101	40	14	were	be	AUX
abr-101	40	15	calculated	calculate	VERB
abr-101	40	16	for	for	ADP
abr-101	40	17	eight	eight	NUM
abr-101	40	18	regressions	regression	NOUN
abr-101	40	19	,	,	PUNCT
abr-101	40	20	as	as	SCONJ
abr-101	40	21	follows	follow	VERB
abr-101	40	22	:	:	PUNCT
abr-101	40	23	yi	yi	X
abr-101	40	24	=	=	PUNCT
abr-101	40	25	a	a	PRON
abr-101	41	1	+	+	ADV
abr-101	41	2	bx(i-1	bx(i-1	NOUN
abr-101	41	3	)	)	PUNCT
abr-101	41	4	where	where	SCONJ
abr-101	41	5	y	y	PROPN
abr-101	41	6	is	be	AUX
abr-101	41	7	the	the	DET
abr-101	41	8	eps	eps	PROPN
abr-101	41	9	of	of	ADP
abr-101	41	10	the	the	DET
abr-101	41	11	eighty	eighty	NUM
abr-101	41	12	companies	company	NOUN
abr-101	41	13	for	for	ADP
abr-101	41	14	year	year	NOUN
abr-101	41	15	i	i	PROPN
abr-101	41	16	,	,	PUNCT
abr-101	41	17	and	and	CCONJ
abr-101	41	18	x(i-1	x(i-1	NOUN
abr-101	41	19	)	)	PUNCT
abr-101	41	20	is	be	AUX
abr-101	41	21	the	the	DET
abr-101	41	22	eps	eps	PROPN
abr-101	41	23	for	for	ADP
abr-101	41	24	the	the	DET
abr-101	41	25	previous	previous	ADJ
abr-101	41	26	year	year	NOUN
abr-101	41	27	.	.	PUNCT
abr-101	42	1	the	the	DET
abr-101	42	2	correlation	correlation	NOUN
abr-101	42	3	coefficients	coefficient	NOUN
abr-101	42	4	and	and	CCONJ
abr-101	42	5	coefficients	coefficient	NOUN
abr-101	42	6	of	of	ADP
abr-101	42	7	determination	determination	NOUN
abr-101	42	8	represented	represent	VERB
abr-101	42	9	measures	measure	NOUN
abr-101	42	10	of	of	ADP
abr-101	42	11	the	the	DET
abr-101	42	12	predictability	predictability	NOUN
abr-101	42	13	of	of	ADP
abr-101	42	14	one	one	NUM
abr-101	42	15	year	year	NOUN
abr-101	42	16	’s	’s	PART
abr-101	42	17	eps	eps	NOUN
abr-101	42	18	by	by	ADP
abr-101	42	19	the	the	DET
abr-101	42	20	previous	previous	ADJ
abr-101	42	21	year	year	NOUN
abr-101	42	22	’s	’s	PART
abr-101	42	23	eps	eps	PROPN
abr-101	42	24	,	,	PUNCT
abr-101	42	25	and	and	CCONJ
abr-101	42	26	allowed	allow	VERB
abr-101	42	27	a	a	DET
abr-101	42	28	comparison	comparison	NOUN
abr-101	42	29	of	of	ADP
abr-101	42	30	the	the	DET
abr-101	42	31	measure	measure	NOUN
abr-101	42	32	from	from	ADP
abr-101	42	33	year	year	NOUN
abr-101	42	34	to	to	ADP
abr-101	42	35	year	year	NOUN
abr-101	42	36	over	over	ADP
abr-101	42	37	nine	nine	NUM
abr-101	42	38	year	year	NOUN
abr-101	42	39	-	-	PUNCT
abr-101	42	40	pairs	pair	NOUN
abr-101	42	41	.	.	PUNCT
abr-101	43	1	the	the	DET
abr-101	43	2	regression	regression	NOUN
abr-101	43	3	was	be	AUX
abr-101	43	4	repeated	repeat	VERB
abr-101	43	5	using	use	VERB
abr-101	43	6	the	the	DET
abr-101	43	7	forty	forty	NUM
abr-101	43	8	fortune	fortune	NOUN
abr-101	43	9	1,000	1,000	NUM
abr-101	43	10	companies	company	NOUN
abr-101	43	11	and	and	CCONJ
abr-101	43	12	for	for	ADP
abr-101	43	13	the	the	DET
abr-101	43	14	forty	forty	NUM
abr-101	43	15	smaller	small	ADJ
abr-101	43	16	companies	company	NOUN
abr-101	43	17	to	to	PART
abr-101	43	18	provide	provide	VERB
abr-101	43	19	a	a	DET
abr-101	43	20	measure	measure	NOUN
abr-101	43	21	of	of	ADP
abr-101	43	22	the	the	DET
abr-101	43	23	difference	difference	NOUN
abr-101	43	24	in	in	ADP
abr-101	43	25	results	result	NOUN
abr-101	43	26	between	between	ADP
abr-101	43	27	large	large	ADJ
abr-101	43	28	companies	company	NOUN
abr-101	43	29	and	and	CCONJ
abr-101	43	30	small	small	ADJ
abr-101	43	31	companies	company	NOUN
abr-101	43	32	.	.	PUNCT
abr-101	44	1	this	this	DET
abr-101	44	2	set	set	NOUN
abr-101	44	3	of	of	ADP
abr-101	44	4	regressions	regression	NOUN
abr-101	44	5	was	be	AUX
abr-101	44	6	repeated	repeat	VERB
abr-101	44	7	with	with	ADP
abr-101	44	8	one	one	NUM
abr-101	44	9	year	year	NOUN
abr-101	44	10	lag	lag	NOUN
abr-101	44	11	,	,	PUNCT
abr-101	44	12	as	as	SCONJ
abr-101	44	13	follows	follow	VERB
abr-101	44	14	:	:	PUNCT
abr-101	44	15	yi	yi	X
abr-101	44	16	=	=	PUNCT
abr-101	44	17	a	a	DET
abr-101	44	18	+	+	NUM
abr-101	44	19	bx(i-2	bx(i-2	NOUN
abr-101	44	20	)	)	PUNCT
abr-101	44	21	which	which	PRON
abr-101	44	22	resulted	result	VERB
abr-101	44	23	in	in	ADP
abr-101	44	24	seven	seven	NUM
abr-101	44	25	regression	regression	NOUN
abr-101	44	26	year	year	NOUN
abr-101	44	27	-	-	PUNCT
abr-101	44	28	pairs	pair	NOUN
abr-101	44	29	.	.	PUNCT
abr-101	45	1	the	the	DET
abr-101	45	2	resulting	result	VERB
abr-101	45	3	correlation	correlation	NOUN
abr-101	45	4	coefficients	coefficient	NOUN
abr-101	45	5	provided	provide	VERB
abr-101	45	6	a	a	DET
abr-101	45	7	measure	measure	NOUN
abr-101	45	8	of	of	ADP
abr-101	45	9	predictability	predictability	NOUN
abr-101	45	10	of	of	ADP
abr-101	45	11	eps	eps	PROPN
abr-101	45	12	two	two	NUM
abr-101	45	13	years	year	NOUN
abr-101	45	14	in	in	ADP
abr-101	45	15	the	the	DET
abr-101	45	16	future	future	NOUN
abr-101	45	17	.	.	PUNCT
abr-101	46	1	multivariate	multivariate	NOUN
abr-101	46	2	regression	regression	NOUN
abr-101	46	3	was	be	AUX
abr-101	46	4	done	do	VERB
abr-101	46	5	using	use	VERB
abr-101	46	6	two	two	NUM
abr-101	46	7	prior	prior	ADJ
abr-101	46	8	years	year	NOUN
abr-101	46	9	,	,	PUNCT
abr-101	46	10	as	as	SCONJ
abr-101	46	11	follows	follow	VERB
abr-101	46	12	:	:	PUNCT
abr-101	46	13	y1	y1	INTJ
abr-101	46	14	=	=	PUNCT
abr-101	46	15	a	a	DET
abr-101	46	16	+	+	NUM
abr-101	46	17	b1x(i-1	b1x(i-1	NOUN
abr-101	46	18	)	)	PUNCT
abr-101	46	19	+	+	CCONJ
abr-101	46	20	b2x(i=2	b2x(i=2	NOUN
abr-101	46	21	)	)	PUNCT
abr-101	46	22	to	to	PART
abr-101	46	23	determine	determine	VERB
abr-101	46	24	if	if	SCONJ
abr-101	46	25	two	two	NUM
abr-101	46	26	prior	prior	ADJ
abr-101	46	27	years	year	NOUN
abr-101	46	28	predicted	predict	VERB
abr-101	46	29	as	as	ADV
abr-101	46	30	well	well	ADV
abr-101	46	31	as	as	ADP
abr-101	46	32	one	one	NUM
abr-101	46	33	.	.	PUNCT
abr-101	47	1	additional	additional	ADJ
abr-101	47	2	multivariate	multivariate	NOUN
abr-101	47	3	regressions	regression	NOUN
abr-101	47	4	and	and	CCONJ
abr-101	47	5	residual	residual	ADJ
abr-101	47	6	sums	sum	NOUN
abr-101	47	7	of	of	ADP
abr-101	47	8	squares	square	NOUN
abr-101	47	9	were	be	AUX
abr-101	47	10	calculated	calculate	VERB
abr-101	47	11	to	to	PART
abr-101	47	12	determine	determine	VERB
abr-101	47	13	if	if	SCONJ
abr-101	47	14	three	three	NUM
abr-101	47	15	prior	prior	ADJ
abr-101	47	16	years	year	NOUN
abr-101	47	17	predict	predict	VERB
abr-101	47	18	better	well	ADV
abr-101	47	19	than	than	ADP
abr-101	47	20	two	two	NUM
abr-101	47	21	,	,	PUNCT
abr-101	47	22	if	if	SCONJ
abr-101	47	23	four	four	NUM
abr-101	47	24	predict	predict	VERB
abr-101	47	25	better	well	ADJ
abr-101	47	26	than	than	ADP
abr-101	47	27	three	three	NUM
abr-101	47	28	,	,	PUNCT
abr-101	47	29	etc	etc	X
abr-101	47	30	.	.	X
abr-101	47	31	,	,	PUNCT
abr-101	47	32	with	with	ADP
abr-101	47	33	the	the	DET
abr-101	47	34	final	final	ADJ
abr-101	47	35	multivariate	multivariate	NOUN
abr-101	47	36	regression	regression	NOUN
abr-101	47	37	being	be	AUX
abr-101	47	38	the	the	DET
abr-101	47	39	2012	2012	NUM
abr-101	47	40	eps	ep	NOUN
abr-101	47	41	as	as	ADP
abr-101	47	42	the	the	DET
abr-101	47	43	dependent	dependent	ADJ
abr-101	47	44	variable	variable	NOUN
abr-101	47	45	and	and	CCONJ
abr-101	47	46	nine	nine	NUM
abr-101	47	47	prior	prior	ADJ
abr-101	47	48	years	year	NOUN
abr-101	47	49	as	as	ADP
abr-101	47	50	independent	independent	ADJ
abr-101	47	51	variables	variable	NOUN
abr-101	47	52	.	.	PUNCT
abr-101	48	1	results	result	NOUN
abr-101	48	2	and	and	CCONJ
abr-101	48	3	conclusions	conclusion	NOUN
abr-101	48	4	the	the	DET
abr-101	48	5	regressions	regression	NOUN
abr-101	48	6	described	describe	VERB
abr-101	48	7	in	in	ADP
abr-101	48	8	the	the	DET
abr-101	48	9	methodology	methodology	NOUN
abr-101	48	10	above	above	ADV
abr-101	48	11	resulted	result	VERB
abr-101	48	12	in	in	ADP
abr-101	48	13	the	the	DET
abr-101	48	14	following	follow	VERB
abr-101	48	15	set	set	NOUN
abr-101	48	16	of	of	ADP
abr-101	48	17	tables	table	NOUN
abr-101	48	18	:	:	PUNCT
abr-101	48	19	table	table	NOUN
abr-101	48	20	i	i	PRON
abr-101	48	21	:	:	PUNCT
abr-101	48	22	correlation	correlation	NOUN
abr-101	48	23	of	of	ADP
abr-101	48	24	one	one	NUM
abr-101	48	25	year	year	NOUN
abr-101	48	26	’s	’s	PART
abr-101	48	27	earnings	earning	NOUN
abr-101	48	28	per	per	ADP
abr-101	48	29	share	share	NOUN
abr-101	48	30	with	with	ADP
abr-101	48	31	the	the	DET
abr-101	48	32	prior	prior	ADJ
abr-101	48	33	year	year	NOUN
abr-101	48	34	’s	’s	PART
abr-101	48	35	earnings	earning	NOUN
abr-101	48	36	per	per	ADP
abr-101	48	37	share	share	NOUN
abr-101	48	38	.	.	PUNCT
abr-101	49	1	eighty	eighty	NUM
abr-101	49	2	companies	company	NOUN
abr-101	49	3	dependent	dependent	ADJ
abr-101	49	4	variable	variable	ADJ
abr-101	49	5	independent	independent	ADJ
abr-101	49	6	variable	variable	NOUN
abr-101	49	7	r	r	NOUN
abr-101	49	8	r	r	NOUN
abr-101	49	9	2	2	NUM
abr-101	49	10	2012	2012	NUM
abr-101	49	11	eps	eps	PROPN
abr-101	49	12	2011	2011	NUM
abr-101	49	13	eps	eps	PROPN
abr-101	49	14	.2396	.2396	PROPN
abr-101	49	15	.0574	.0574	PROPN
abr-101	49	16	2011	2011	NUM
abr-101	49	17	eps	eps	PROPN
abr-101	49	18	2010	2010	NUM
abr-101	49	19	eps	eps	PROPN
abr-101	49	20	.8465	.8465	PROPN
abr-101	49	21	.7165	.7165	PROPN
abr-101	49	22	2010	2010	NUM
abr-101	49	23	eps	eps	PROPN
abr-101	49	24	2009	2009	NUM
abr-101	49	25	eps	eps	PROPN
abr-101	49	26	.7608	.7608	PROPN
abr-101	49	27	.5788	.5788	PROPN
abr-101	49	28	2009	2009	NUM
abr-101	49	29	eps	eps	PROPN
abr-101	49	30	2008	2008	NUM
abr-101	49	31	eps	eps	PROPN
abr-101	49	32	.7188	.7188	PROPN
abr-101	49	33	.5167	.5167	PROPN
abr-101	49	34	2008	2008	NUM
abr-101	49	35	eps	eps	PROPN
abr-101	49	36	2007	2007	NUM
abr-101	49	37	eps	eps	PROPN
abr-101	49	38	.9455	.9455	PROPN
abr-101	49	39	.8940	.8940	PROPN
abr-101	49	40	2007	2007	NUM
abr-101	49	41	eps	eps	PROPN
abr-101	49	42	2006	2006	NUM
abr-101	49	43	eps	ep	NOUN
abr-101	49	44	.8182	.8182	PROPN
abr-101	49	45	.6695	.6695	PROPN
abr-101	49	46	2006	2006	NUM
abr-101	49	47	eps	eps	PROPN
abr-101	49	48	2005	2005	NUM
abr-101	49	49	eps	eps	PROPN
abr-101	49	50	.9769	.9769	PROPN
abr-101	49	51	.9543	.9543	PROPN
abr-101	49	52	2005	2005	NUM
abr-101	49	53	eps	eps	PROPN
abr-101	49	54	2004	2004	NUM
abr-101	49	55	eps	eps	PROPN
abr-101	49	56	.9607	.9607	PROPN
abr-101	49	57	.9230	.9230	PROPN
abr-101	49	58	2004	2004	NUM
abr-101	49	59	eps	eps	PROPN
abr-101	49	60	2003	2003	NUM
abr-101	49	61	eps	eps	PROPN
abr-101	49	62	.9777	.9777	PROPN
abr-101	49	63	.9559	.9559	PROPN
abr-101	49	64	averages	average	NOUN
abr-101	50	1	.8050	.8050	PROPN
abr-101	50	2	.6962	.6962	PROPN
abr-101	51	1	this	this	DET
abr-101	51	2	first	first	ADJ
abr-101	51	3	table	table	NOUN
abr-101	51	4	demonstrates	demonstrate	VERB
abr-101	51	5	a	a	DET
abr-101	51	6	variety	variety	NOUN
abr-101	51	7	of	of	ADP
abr-101	51	8	results	result	NOUN
abr-101	51	9	from	from	ADP
abr-101	51	10	year	year	NOUN
abr-101	51	11	to	to	ADP
abr-101	51	12	year	year	NOUN
abr-101	51	13	,	,	PUNCT
abr-101	51	14	with	with	ADP
abr-101	51	15	no	no	DET
abr-101	51	16	noticeable	noticeable	ADJ
abr-101	51	17	pattern	pattern	NOUN
abr-101	51	18	.	.	PUNCT
abr-101	52	1	a	a	DET
abr-101	52	2	surprise	surprise	NOUN
abr-101	52	3	to	to	ADP
abr-101	52	4	the	the	DET
abr-101	52	5	author	author	NOUN
abr-101	52	6	is	be	AUX
abr-101	52	7	that	that	SCONJ
abr-101	52	8	the	the	DET
abr-101	52	9	r	r	NOUN
abr-101	52	10	numbers	number	NOUN
abr-101	52	11	are	be	AUX
abr-101	52	12	generally	generally	ADV
abr-101	52	13	quite	quite	ADV
abr-101	52	14	high	high	ADJ
abr-101	52	15	,	,	PUNCT
abr-101	52	16	over	over	ADP
abr-101	52	17	.9	.9	NUM
abr-101	52	18	in	in	ADP
abr-101	52	19	four	four	NUM
abr-101	52	20	of	of	ADP
abr-101	52	21	the	the	DET
abr-101	52	22	year	year	NOUN
abr-101	52	23	-	-	PUNCT
abr-101	52	24	pairs	pair	NOUN
abr-101	52	25	.	.	PUNCT
abr-101	53	1	an	an	DET
abr-101	53	2	advances	advance	NOUN
abr-101	53	3	in	in	ADP
abr-101	53	4	business	business	NOUN
abr-101	53	5	research	research	NOUN
abr-101	53	6	2013	2013	NUM
abr-101	53	7	,	,	PUNCT
abr-101	53	8	vol	vol	NOUN
abr-101	53	9	.	.	PROPN
abr-101	53	10	4	4	NUM
abr-101	53	11	,	,	PUNCT
abr-101	53	12	no	no	INTJ
abr-101	53	13	.	.	NOUN
abr-101	53	14	1	1	NUM
abr-101	53	15	,	,	PUNCT
abr-101	53	16	43	43	NUM
abr-101	53	17	-	-	SYM
abr-101	53	18	48	48	NUM
abr-101	53	19	holt	holt	PROPN
abr-101	53	20	2013	2013	NUM
abr-101	53	21	,	,	PUNCT
abr-101	53	22	vol	vol	NOUN
abr-101	53	23	.	.	PROPN
abr-101	53	24	4	4	NUM
abr-101	53	25	,	,	PUNCT
abr-101	53	26	no	no	INTJ
abr-101	53	27	.	.	NOUN
abr-101	53	28	1	1	NUM
abr-101	53	29	,	,	PUNCT
abr-101	53	30	49	49	NUM
abr-101	53	31	-	-	SYM
abr-101	53	32	53	53	NUM
abr-101	53	33	51	51	NUM
abr-101	53	34	untestable	untestable	ADJ
abr-101	53	35	theory	theory	NOUN
abr-101	53	36	for	for	ADP
abr-101	53	37	explanation	explanation	NOUN
abr-101	53	38	is	be	AUX
abr-101	53	39	that	that	SCONJ
abr-101	53	40	income	income	NOUN
abr-101	53	41	smoothing	smoothing	NOUN
abr-101	53	42	has	have	AUX
abr-101	53	43	been	be	AUX
abr-101	53	44	employed	employ	VERB
abr-101	53	45	by	by	ADP
abr-101	53	46	management	management	NOUN
abr-101	53	47	in	in	ADP
abr-101	53	48	order	order	NOUN
abr-101	53	49	to	to	PART
abr-101	53	50	achieve	achieve	VERB
abr-101	53	51	precisely	precisely	ADV
abr-101	53	52	the	the	DET
abr-101	53	53	effects	effect	NOUN
abr-101	53	54	observed	observe	VERB
abr-101	53	55	.	.	PUNCT
abr-101	54	1	table	table	NOUN
abr-101	54	2	ii	ii	PROPN
abr-101	54	3	:	:	PUNCT
abr-101	54	4	correlation	correlation	NOUN
abr-101	54	5	of	of	ADP
abr-101	54	6	one	one	NUM
abr-101	54	7	year	year	NOUN
abr-101	54	8	’s	’s	PART
abr-101	54	9	earnings	earning	NOUN
abr-101	54	10	per	per	ADP
abr-101	54	11	share	share	NOUN
abr-101	54	12	with	with	ADP
abr-101	54	13	the	the	DET
abr-101	54	14	prior	prior	ADJ
abr-101	54	15	year	year	NOUN
abr-101	54	16	’s	’s	PART
abr-101	54	17	earnings	earning	NOUN
abr-101	54	18	per	per	ADP
abr-101	54	19	share	share	NOUN
abr-101	54	20	.	.	PUNCT
abr-101	55	1	forty	forty	NUM
abr-101	55	2	large	large	ADJ
abr-101	55	3	companies	company	NOUN
abr-101	55	4	dependent	dependent	ADJ
abr-101	55	5	variable	variable	ADJ
abr-101	55	6	independent	independent	ADJ
abr-101	55	7	variable	variable	NOUN
abr-101	55	8	r	r	NOUN
abr-101	55	9	r	r	NOUN
abr-101	55	10	2	2	NUM
abr-101	55	11	2012	2012	NUM
abr-101	55	12	eps	eps	PROPN
abr-101	55	13	2011	2011	NUM
abr-101	55	14	eps	eps	PROPN
abr-101	55	15	.8686	.8686	PROPN
abr-101	55	16	.7545	.7545	PROPN
abr-101	55	17	2011	2011	NUM
abr-101	55	18	eps	eps	PROPN
abr-101	55	19	2010	2010	NUM
abr-101	55	20	eps	ep	NOUN
abr-101	55	21	.9058	.9058	PROPN
abr-101	55	22	.8205	.8205	PROPN
abr-101	55	23	2010	2010	NUM
abr-101	55	24	eps	eps	PROPN
abr-101	55	25	2009	2009	NUM
abr-101	55	26	eps	eps	PROPN
abr-101	55	27	.1702	.1702	PROPN
abr-101	55	28	.0290	.0290	PROPN
abr-101	55	29	2009	2009	NUM
abr-101	55	30	eps	eps	PROPN
abr-101	55	31	2008	2008	NUM
abr-101	55	32	eps	eps	PROPN
abr-101	55	33	-.7464	-.7464	PUNCT
abr-101	55	34	.5570	.5570	PROPN
abr-101	55	35	2008	2008	NUM
abr-101	55	36	eps	eps	PROPN
abr-101	55	37	2007	2007	NUM
abr-101	55	38	eps	eps	PROPN
abr-101	55	39	.8443	.8443	PROPN
abr-101	55	40	.7129	.7129	PROPN
abr-101	55	41	2007	2007	NUM
abr-101	55	42	eps	eps	PROPN
abr-101	55	43	2006	2006	NUM
abr-101	55	44	eps	eps	PROPN
abr-101	55	45	.3168	.3168	PROPN
abr-101	55	46	.1004	.1004	PROPN
abr-101	55	47	2006	2006	NUM
abr-101	55	48	eps	eps	PROPN
abr-101	55	49	2005	2005	NUM
abr-101	55	50	eps	eps	PROPN
abr-101	55	51	.8680	.8680	PROPN
abr-101	55	52	.7535	.7535	PROPN
abr-101	55	53	2005	2005	NUM
abr-101	55	54	eps	eps	PROPN
abr-101	55	55	2004	2004	NUM
abr-101	55	56	eps	eps	PROPN
abr-101	55	57	.7372	.7372	PROPN
abr-101	55	58	.5435	.5435	PROPN
abr-101	55	59	2004	2004	NUM
abr-101	55	60	eps	eps	PROPN
abr-101	55	61	2003	2003	NUM
abr-101	55	62	eps	eps	PROPN
abr-101	55	63	.7696	.7696	PROPN
abr-101	55	64	.5923	.5923	PROPN
abr-101	56	1	averages	average	NOUN
abr-101	56	2	.5260	.5260	PROPN
abr-101	56	3	.5404	.5404	PROPN
abr-101	56	4	this	this	DET
abr-101	56	5	second	second	ADJ
abr-101	56	6	table	table	NOUN
abr-101	56	7	,	,	PUNCT
abr-101	56	8	focusing	focus	VERB
abr-101	56	9	on	on	ADP
abr-101	56	10	forty	forty	NUM
abr-101	56	11	large	large	ADJ
abr-101	56	12	companies	company	NOUN
abr-101	56	13	,	,	PUNCT
abr-101	56	14	also	also	ADV
abr-101	56	15	reveals	reveal	VERB
abr-101	56	16	a	a	DET
abr-101	56	17	variety	variety	NOUN
abr-101	56	18	of	of	ADP
abr-101	56	19	results	result	NOUN
abr-101	56	20	with	with	ADP
abr-101	56	21	no	no	DET
abr-101	56	22	clear	clear	ADJ
abr-101	56	23	pattern	pattern	NOUN
abr-101	56	24	.	.	PUNCT
abr-101	57	1	the	the	DET
abr-101	57	2	interesting	interesting	ADJ
abr-101	57	3	high	high	ADJ
abr-101	57	4	negative	negative	ADJ
abr-101	57	5	r	r	NOUN
abr-101	57	6	for	for	ADP
abr-101	57	7	the	the	DET
abr-101	57	8	2009/2008	2009/2008	NUM
abr-101	57	9	pair	pair	NOUN
abr-101	57	10	indicates	indicate	VERB
abr-101	57	11	a	a	DET
abr-101	57	12	strong	strong	ADJ
abr-101	57	13	negative	negative	ADJ
abr-101	57	14	relationship	relationship	NOUN
abr-101	57	15	between	between	ADP
abr-101	57	16	the	the	DET
abr-101	57	17	two	two	NUM
abr-101	57	18	years	year	NOUN
abr-101	57	19	’	'	PUNCT
abr-101	57	20	eps	eps	PROPN
abr-101	57	21	.	.	PROPN
abr-101	57	22	table	table	PROPN
abr-101	57	23	iii	iii	PROPN
abr-101	57	24	:	:	PUNCT
abr-101	57	25	correlation	correlation	NOUN
abr-101	57	26	of	of	ADP
abr-101	57	27	one	one	NUM
abr-101	57	28	year	year	NOUN
abr-101	57	29	’s	’s	PART
abr-101	57	30	earnings	earning	NOUN
abr-101	57	31	per	per	ADP
abr-101	57	32	share	share	NOUN
abr-101	57	33	with	with	ADP
abr-101	57	34	the	the	DET
abr-101	57	35	prior	prior	ADJ
abr-101	57	36	year	year	NOUN
abr-101	57	37	’s	’s	PART
abr-101	57	38	earnings	earning	NOUN
abr-101	57	39	per	per	ADP
abr-101	57	40	share	share	NOUN
abr-101	57	41	.	.	PUNCT
abr-101	58	1	forty	forty	NUM
abr-101	58	2	small	small	ADJ
abr-101	58	3	companies	company	NOUN
abr-101	58	4	dependent	dependent	ADJ
abr-101	58	5	variable	variable	ADJ
abr-101	58	6	independent	independent	ADJ
abr-101	58	7	variable	variable	NOUN
abr-101	58	8	r	r	NOUN
abr-101	58	9	r	r	NOUN
abr-101	58	10	2	2	NUM
abr-101	58	11	2012	2012	NUM
abr-101	58	12	eps	eps	PROPN
abr-101	58	13	2011	2011	NUM
abr-101	58	14	eps	eps	PROPN
abr-101	58	15	.0308	.0308	PROPN
abr-101	58	16	.0010	.0010	PROPN
abr-101	58	17	2011	2011	NUM
abr-101	58	18	eps	eps	PROPN
abr-101	58	19	2010	2010	NUM
abr-101	58	20	eps	eps	PROPN
abr-101	58	21	.1955	.1955	PROPN
abr-101	58	22	.0382	.0382	PROPN
abr-101	59	1	2010	2010	NUM
abr-101	59	2	eps	eps	PROPN
abr-101	59	3	2009	2009	NUM
abr-101	59	4	eps	eps	PROPN
abr-101	59	5	.3800	.3800	PROPN
abr-101	59	6	.1444	.1444	PROPN
abr-101	59	7	2009	2009	NUM
abr-101	59	8	eps	eps	PROPN
abr-101	59	9	2008	2008	NUM
abr-101	59	10	eps	eps	PROPN
abr-101	59	11	.9907	.9907	PROPN
abr-101	59	12	.9816	.9816	PROPN
abr-101	59	13	2008	2008	NUM
abr-101	59	14	eps	eps	PROPN
abr-101	59	15	2007	2007	NUM
abr-101	59	16	eps	eps	PROPN
abr-101	59	17	.9698	.9698	PROPN
abr-101	59	18	.9405	.9405	PROPN
abr-101	59	19	2007	2007	NUM
abr-101	59	20	eps	eps	PROPN
abr-101	59	21	2006	2006	NUM
abr-101	59	22	eps	eps	PROPN
abr-101	59	23	-.0806	-.0806	PUNCT
abr-101	59	24	.0065	.0065	PROPN
abr-101	59	25	2006	2006	NUM
abr-101	59	26	eps	eps	PROPN
abr-101	59	27	2005	2005	NUM
abr-101	59	28	eps	eps	PROPN
abr-101	59	29	.2247	.2247	PROPN
abr-101	59	30	.0505	.0505	PROPN
abr-101	59	31	2005	2005	NUM
abr-101	59	32	eps	eps	PROPN
abr-101	59	33	2004	2004	NUM
abr-101	59	34	eps	eps	PROPN
abr-101	59	35	.9765	.9765	PROPN
abr-101	59	36	.9536	.9536	PROPN
abr-101	59	37	2004	2004	NUM
abr-101	59	38	eps	eps	PROPN
abr-101	59	39	2003	2003	NUM
abr-101	59	40	eps	eps	PROPN
abr-101	59	41	.9772	.9772	PROPN
abr-101	59	42	.9548	.9548	PROPN
abr-101	59	43	averages	averages	PROPN
abr-101	59	44	.5183	.5183	PROPN
abr-101	59	45	.4523	.4523	VERB
abr-101	59	46	both	both	DET
abr-101	59	47	table	table	NOUN
abr-101	59	48	ii	ii	NOUN
abr-101	59	49	(	(	PUNCT
abr-101	59	50	large	large	ADJ
abr-101	59	51	companies	company	NOUN
abr-101	59	52	)	)	PUNCT
abr-101	59	53	and	and	CCONJ
abr-101	59	54	table	table	NOUN
abr-101	59	55	iii	iii	NOUN
abr-101	59	56	(	(	PUNCT
abr-101	59	57	small	small	ADJ
abr-101	59	58	companies	company	NOUN
abr-101	59	59	)	)	PUNCT
abr-101	59	60	reveal	reveal	VERB
abr-101	59	61	a	a	DET
abr-101	59	62	lack	lack	NOUN
abr-101	59	63	of	of	ADP
abr-101	59	64	pattern	pattern	NOUN
abr-101	59	65	and	and	CCONJ
abr-101	59	66	some	some	DET
abr-101	59	67	surprisingly	surprisingly	ADV
abr-101	59	68	high	high	ADJ
abr-101	59	69	r	r	NOUN
abr-101	59	70	numbers	number	NOUN
abr-101	59	71	(	(	PUNCT
abr-101	59	72	four	four	NUM
abr-101	59	73	year	year	NOUN
abr-101	59	74	-	-	PUNCT
abr-101	59	75	pairs	pair	NOUN
abr-101	59	76	with	with	ADP
abr-101	59	77	r	r	NOUN
abr-101	59	78	numbers	number	NOUN
abr-101	59	79	over	over	ADP
abr-101	59	80	.9	.9	NUM
abr-101	59	81	in	in	ADP
abr-101	59	82	table	table	NOUN
abr-101	59	83	iii	iii	PROPN
abr-101	59	84	)	)	PUNCT
abr-101	59	85	.	.	PUNCT
abr-101	60	1	the	the	DET
abr-101	60	2	averages	average	NOUN
abr-101	60	3	for	for	ADP
abr-101	60	4	tables	table	NOUN
abr-101	60	5	ii	ii	PROPN
abr-101	60	6	and	and	CCONJ
abr-101	60	7	iii	iii	NUM
abr-101	60	8	are	be	AUX
abr-101	60	9	similar	similar	ADJ
abr-101	60	10	,	,	PUNCT
abr-101	60	11	and	and	CCONJ
abr-101	60	12	the	the	DET
abr-101	60	13	null	null	ADJ
abr-101	60	14	hypothesis	hypothesis	NOUN
abr-101	60	15	that	that	PRON
abr-101	60	16	the	the	DET
abr-101	60	17	means	mean	NOUN
abr-101	60	18	of	of	ADP
abr-101	60	19	the	the	DET
abr-101	60	20	two	two	NUM
abr-101	60	21	populations	population	NOUN
abr-101	60	22	of	of	ADP
abr-101	60	23	averages	average	NOUN
abr-101	60	24	are	be	AUX
abr-101	60	25	about	about	ADV
abr-101	60	26	the	the	DET
abr-101	60	27	same	same	ADJ
abr-101	60	28	can	can	AUX
abr-101	60	29	not	not	PART
abr-101	60	30	be	be	AUX
abr-101	60	31	rejected	reject	VERB
abr-101	60	32	.	.	PUNCT
abr-101	61	1	the	the	DET
abr-101	61	2	null	null	ADJ
abr-101	61	3	hypothesis	hypothesis	NOUN
abr-101	61	4	that	that	PRON
abr-101	61	5	the	the	DET
abr-101	61	6	variances	variance	NOUN
abr-101	61	7	of	of	ADP
abr-101	61	8	the	the	DET
abr-101	61	9	two	two	NUM
abr-101	61	10	populations	population	NOUN
abr-101	61	11	are	be	AUX
abr-101	61	12	about	about	ADV
abr-101	61	13	the	the	DET
abr-101	61	14	same	same	ADJ
abr-101	61	15	also	also	ADV
abr-101	61	16	can	can	AUX
abr-101	61	17	not	not	PART
abr-101	61	18	be	be	AUX
abr-101	61	19	rejected	reject	VERB
abr-101	61	20	.	.	PUNCT
abr-101	62	1	table	table	NOUN
abr-101	62	2	iv	iv	NUM
abr-101	62	3	shows	show	VERB
abr-101	62	4	the	the	DET
abr-101	62	5	correlation	correlation	NOUN
abr-101	62	6	of	of	ADP
abr-101	62	7	the	the	DET
abr-101	62	8	eps	eps	PROPN
abr-101	62	9	of	of	ADP
abr-101	62	10	all	all	DET
abr-101	62	11	eighty	eighty	NUM
abr-101	62	12	companies	company	NOUN
abr-101	62	13	,	,	PUNCT
abr-101	62	14	but	but	CCONJ
abr-101	62	15	with	with	ADP
abr-101	62	16	one	one	NUM
abr-101	62	17	year	year	NOUN
abr-101	62	18	additional	additional	ADJ
abr-101	62	19	lag	lag	NOUN
abr-101	62	20	(	(	PUNCT
abr-101	62	21	regressing	regress	VERB
abr-101	62	22	the	the	DET
abr-101	62	23	current	current	ADJ
abr-101	62	24	year	year	NOUN
abr-101	62	25	’s	’s	PART
abr-101	62	26	earnings	earning	NOUN
abr-101	62	27	against	against	ADP
abr-101	62	28	the	the	DET
abr-101	62	29	company	company	NOUN
abr-101	62	30	’s	’s	PART
abr-101	62	31	second	second	ADJ
abr-101	62	32	prior	prior	ADJ
abr-101	62	33	year	year	NOUN
abr-101	62	34	):	):	PUNCT
abr-101	62	35	table	table	NOUN
abr-101	62	36	iv	iv	NOUN
abr-101	62	37	:	:	PUNCT
abr-101	62	38	correlation	correlation	NOUN
abr-101	62	39	of	of	ADP
abr-101	62	40	one	one	NUM
abr-101	62	41	year	year	NOUN
abr-101	62	42	’s	’s	PART
abr-101	62	43	earnings	earning	NOUN
abr-101	62	44	per	per	ADP
abr-101	62	45	share	share	NOUN
abr-101	62	46	with	with	ADP
abr-101	62	47	the	the	DET
abr-101	62	48	second	second	ADJ
abr-101	62	49	prior	prior	ADJ
abr-101	62	50	year	year	NOUN
abr-101	62	51	’s	’s	PART
abr-101	62	52	earnings	earning	NOUN
abr-101	62	53	per	per	ADP
abr-101	62	54	share	share	NOUN
abr-101	62	55	.	.	PUNCT
abr-101	63	1	eighty	eighty	NUM
abr-101	63	2	companies	company	NOUN
abr-101	63	3	dependent	dependent	ADJ
abr-101	63	4	variable	variable	ADJ
abr-101	63	5	independent	independent	ADJ
abr-101	63	6	variable	variable	NOUN
abr-101	63	7	r	r	NOUN
abr-101	63	8	r	r	NOUN
abr-101	63	9	2	2	NUM
abr-101	63	10	2012	2012	NUM
abr-101	63	11	eps	eps	PROPN
abr-101	63	12	2010	2010	NUM
abr-101	63	13	eps	eps	PROPN
abr-101	63	14	.6752	.6752	PROPN
abr-101	63	15	.4560	.4560	PROPN
abr-101	63	16	2011	2011	NUM
abr-101	63	17	eps	eps	PROPN
abr-101	63	18	2009	2009	NUM
abr-101	63	19	eps	eps	PROPN
abr-101	63	20	.9540	.9540	PROPN
abr-101	63	21	.9101	.9101	NUM
abr-101	63	22	2010	2010	NUM
abr-101	63	23	eps	eps	PROPN
abr-101	63	24	2008	2008	NUM
abr-101	63	25	eps	eps	PROPN
abr-101	63	26	.7294	.7294	PROPN
abr-101	63	27	.5321	.5321	PROPN
abr-101	63	28	2009	2009	NUM
abr-101	63	29	eps	eps	PROPN
abr-101	63	30	2007	2007	NUM
abr-101	63	31	eps	eps	PROPN
abr-101	63	32	.6484	.6484	PROPN
abr-101	63	33	.4205	.4205	PROPN
abr-101	63	34	2008	2008	NUM
abr-101	63	35	eps	eps	PROPN
abr-101	63	36	2006	2006	NUM
abr-101	63	37	eps	eps	PROPN
abr-101	63	38	.8696	.8696	PROPN
abr-101	63	39	.7562	.7562	PROPN
abr-101	63	40	2007	2007	NUM
abr-101	63	41	eps	eps	PROPN
abr-101	63	42	2005	2005	NUM
abr-101	63	43	eps	eps	PROPN
abr-101	63	44	.8780	.8780	PROPN
abr-101	63	45	.7709	.7709	PROPN
abr-101	63	46	2006	2006	NUM
abr-101	63	47	eps	eps	PROPN
abr-101	63	48	2004	2004	NUM
abr-101	63	49	eps	eps	PROPN
abr-101	63	50	.9794	.9794	PROPN
abr-101	63	51	.9592	.9592	PROPN
abr-101	63	52	2005	2005	NUM
abr-101	63	53	eps	eps	PROPN
abr-101	63	54	2003	2003	NUM
abr-101	63	55	eps	eps	X
abr-101	63	56	.9192	.9192	PROPN
abr-101	64	1	.8450	.8450	PROPN
abr-101	65	1	*	*	PUNCT
abr-101	65	2	*	*	PUNCT
abr-101	65	3	averages	average	NOUN
abr-101	65	4	.8317	.8317	PROPN
abr-101	65	5	.7063	.7063	PROPN
abr-101	66	1	a	a	DET
abr-101	66	2	comparison	comparison	NOUN
abr-101	66	3	of	of	ADP
abr-101	66	4	table	table	NOUN
abr-101	66	5	i	i	PRON
abr-101	66	6	and	and	CCONJ
abr-101	66	7	table	table	NOUN
abr-101	66	8	iv	iv	PRON
abr-101	66	9	produces	produce	VERB
abr-101	66	10	the	the	DET
abr-101	66	11	surprise	surprise	NOUN
abr-101	66	12	that	that	SCONJ
abr-101	66	13	the	the	DET
abr-101	66	14	second	second	ADJ
abr-101	66	15	prior	prior	ADJ
abr-101	66	16	year	year	NOUN
abr-101	66	17	’s	’s	PART
abr-101	66	18	eps	eps	PROPN
abr-101	66	19	is	be	AUX
abr-101	66	20	a	a	DET
abr-101	66	21	slightly	slightly	ADV
abr-101	66	22	better	well	ADJ
abr-101	66	23	predictor	predictor	NOUN
abr-101	66	24	of	of	ADP
abr-101	66	25	the	the	DET
abr-101	66	26	current	current	ADJ
abr-101	66	27	year	year	NOUN
abr-101	66	28	’s	’s	PART
abr-101	66	29	eps	eps	PROPN
abr-101	66	30	than	than	ADP
abr-101	66	31	the	the	DET
abr-101	66	32	immediate	immediate	ADJ
abr-101	66	33	prior	prior	ADJ
abr-101	66	34	year	year	NOUN
abr-101	66	35	.	.	PUNCT
abr-101	67	1	however	however	ADV
abr-101	67	2	,	,	PUNCT
abr-101	67	3	there	there	PRON
abr-101	67	4	is	be	VERB
abr-101	67	5	no	no	DET
abr-101	67	6	advances	advance	NOUN
abr-101	67	7	in	in	ADP
abr-101	67	8	business	business	NOUN
abr-101	67	9	research	research	NOUN
abr-101	67	10	2013	2013	NUM
abr-101	67	11	,	,	PUNCT
abr-101	67	12	vol	vol	NOUN
abr-101	67	13	.	.	PROPN
abr-101	67	14	4	4	NUM
abr-101	67	15	,	,	PUNCT
abr-101	67	16	no	no	INTJ
abr-101	67	17	.	.	NOUN
abr-101	67	18	1	1	NUM
abr-101	67	19	,	,	PUNCT
abr-101	67	20	43	43	NUM
abr-101	67	21	-	-	SYM
abr-101	67	22	48	48	NUM
abr-101	67	23	holt	holt	PROPN
abr-101	67	24	2013	2013	NUM
abr-101	67	25	,	,	PUNCT
abr-101	67	26	vol	vol	NOUN
abr-101	67	27	.	.	PROPN
abr-101	68	1	4	4	NUM
abr-101	68	2	,	,	PUNCT
abr-101	68	3	no	no	INTJ
abr-101	68	4	.	.	NOUN
abr-101	68	5	1	1	NUM
abr-101	68	6	,	,	PUNCT
abr-101	68	7	49	49	NUM
abr-101	68	8	-	-	SYM
abr-101	68	9	53	53	NUM
abr-101	68	10	52	52	NUM
abr-101	68	11	significant	significant	ADJ
abr-101	68	12	statistical	statistical	ADJ
abr-101	68	13	difference	difference	NOUN
abr-101	68	14	between	between	ADP
abr-101	68	15	the	the	DET
abr-101	68	16	two	two	NUM
abr-101	68	17	means	mean	NOUN
abr-101	68	18	or	or	CCONJ
abr-101	68	19	variances	variance	NOUN
abr-101	68	20	.	.	PUNCT
abr-101	69	1	table	table	NOUN
abr-101	69	2	v	v	NOUN
abr-101	69	3	lags	lag	VERB
abr-101	69	4	an	an	DET
abr-101	69	5	additional	additional	ADJ
abr-101	69	6	year	year	NOUN
abr-101	69	7	:	:	PUNCT
abr-101	69	8	the	the	DET
abr-101	69	9	current	current	ADJ
abr-101	69	10	year	year	NOUN
abr-101	69	11	’s	’s	PART
abr-101	69	12	eps	eps	PROPN
abr-101	69	13	is	be	AUX
abr-101	69	14	regressed	regress	VERB
abr-101	69	15	against	against	ADP
abr-101	69	16	the	the	DET
abr-101	69	17	third	third	ADJ
abr-101	69	18	prior	prior	ADJ
abr-101	69	19	year	year	NOUN
abr-101	69	20	:	:	PUNCT
abr-101	69	21	table	table	NOUN
abr-101	69	22	v	v	NOUN
abr-101	69	23	:	:	PUNCT
abr-101	69	24	correlation	correlation	NOUN
abr-101	69	25	of	of	ADP
abr-101	69	26	one	one	NUM
abr-101	69	27	year	year	NOUN
abr-101	69	28	’s	’s	PART
abr-101	69	29	earnings	earning	NOUN
abr-101	69	30	per	per	ADP
abr-101	69	31	share	share	NOUN
abr-101	69	32	with	with	ADP
abr-101	69	33	the	the	DET
abr-101	69	34	third	third	ADJ
abr-101	69	35	prior	prior	ADJ
abr-101	69	36	year	year	NOUN
abr-101	69	37	’s	’s	PART
abr-101	69	38	earnings	earning	NOUN
abr-101	69	39	per	per	ADP
abr-101	69	40	share	share	NOUN
abr-101	69	41	.	.	PUNCT
abr-101	70	1	eighty	eighty	NUM
abr-101	70	2	companies	company	NOUN
abr-101	70	3	dependent	dependent	ADJ
abr-101	70	4	variable	variable	ADJ
abr-101	70	5	independent	independent	ADJ
abr-101	70	6	variable	variable	NOUN
abr-101	70	7	r	r	NOUN
abr-101	70	8	r	r	NOUN
abr-101	70	9	2	2	NUM
abr-101	70	10	2012	2012	NUM
abr-101	70	11	eps	eps	PROPN
abr-101	70	12	2009	2009	NUM
abr-101	70	13	eps	eps	PROPN
abr-101	70	14	.1241	.1241	PROPN
abr-101	70	15	.0154	.0154	PROPN
abr-101	70	16	2011	2011	NUM
abr-101	70	17	eps	eps	PROPN
abr-101	70	18	2008	2008	NUM
abr-101	70	19	eps	eps	PROPN
abr-101	70	20	.8460	.8460	PROPN
abr-101	70	21	.7157	.7157	PROPN
abr-101	70	22	2010	2010	NUM
abr-101	70	23	eps	eps	PROPN
abr-101	70	24	2007	2007	NUM
abr-101	70	25	eps	eps	ADP
abr-101	70	26	.7164	.7164	PROPN
abr-101	70	27	.5132	.5132	NUM
abr-101	70	28	2009	2009	NUM
abr-101	70	29	eps	eps	PROPN
abr-101	70	30	2006	2006	NUM
abr-101	70	31	eps	eps	PROPN
abr-101	70	32	.9185	.9185	PROPN
abr-101	70	33	.8436	.8436	PROPN
abr-101	70	34	2008	2008	NUM
abr-101	70	35	eps	eps	PROPN
abr-101	70	36	2005	2005	NUM
abr-101	70	37	eps	eps	PROPN
abr-101	70	38	.9098	.9098	PROPN
abr-101	70	39	.8277	.8277	PROPN
abr-101	70	40	2007	2007	NUM
abr-101	70	41	eps	eps	PROPN
abr-101	70	42	2004	2004	NUM
abr-101	70	43	eps	eps	PROPN
abr-101	70	44	.7674	.7674	PROPN
abr-101	70	45	.5889	.5889	PROPN
abr-101	70	46	2006	2006	NUM
abr-101	70	47	eps	eps	PROPN
abr-101	70	48	2003	2003	NUM
abr-101	70	49	eps	eps	PROPN
abr-101	70	50	.9360	.9360	PROPN
abr-101	70	51	.8761	.8761	PUNCT
abr-101	71	1	*	*	PUNCT
abr-101	72	1	*	*	PUNCT
abr-101	73	1	*	*	PUNCT
abr-101	74	1	*	*	PUNCT
abr-101	75	1	*	*	PUNCT
abr-101	75	2	*	*	PUNCT
abr-101	75	3	*	*	PUNCT
abr-101	75	4	*	*	PUNCT
abr-101	75	5	averages	average	NOUN
abr-101	75	6	.7455	.7455	PROPN
abr-101	75	7	.6258	.6258	PROPN
abr-101	75	8	table	table	NOUN
abr-101	75	9	v	v	NOUN
abr-101	75	10	suggests	suggest	VERB
abr-101	75	11	that	that	SCONJ
abr-101	75	12	the	the	DET
abr-101	75	13	third	third	ADJ
abr-101	75	14	prior	prior	ADJ
abr-101	75	15	year	year	NOUN
abr-101	75	16	’s	’s	PART
abr-101	75	17	eps	eps	PROPN
abr-101	75	18	has	have	VERB
abr-101	75	19	less	less	ADJ
abr-101	75	20	effect	effect	NOUN
abr-101	75	21	on	on	ADP
abr-101	75	22	the	the	DET
abr-101	75	23	current	current	ADJ
abr-101	75	24	year	year	NOUN
abr-101	75	25	’s	’s	PART
abr-101	75	26	eps	eps	PROPN
abr-101	75	27	than	than	ADP
abr-101	75	28	either	either	CCONJ
abr-101	75	29	the	the	DET
abr-101	75	30	second	second	ADJ
abr-101	75	31	prior	prior	ADJ
abr-101	75	32	year	year	NOUN
abr-101	75	33	or	or	CCONJ
abr-101	75	34	the	the	DET
abr-101	75	35	immediate	immediate	ADJ
abr-101	75	36	prior	prior	ADJ
abr-101	75	37	year	year	NOUN
abr-101	75	38	,	,	PUNCT
abr-101	75	39	but	but	CCONJ
abr-101	75	40	the	the	DET
abr-101	75	41	statistical	statistical	ADJ
abr-101	75	42	differences	difference	NOUN
abr-101	75	43	are	be	AUX
abr-101	75	44	slight	slight	ADJ
abr-101	75	45	.	.	PUNCT
abr-101	76	1	table	table	NOUN
abr-101	76	2	vi	vi	PROPN
abr-101	76	3	suggests	suggest	VERB
abr-101	76	4	an	an	DET
abr-101	76	5	answer	answer	NOUN
abr-101	76	6	to	to	ADP
abr-101	76	7	the	the	DET
abr-101	76	8	question	question	NOUN
abr-101	76	9	of	of	ADP
abr-101	76	10	how	how	SCONJ
abr-101	76	11	many	many	ADJ
abr-101	76	12	prior	prior	ADJ
abr-101	76	13	years	year	NOUN
abr-101	76	14	,	,	PUNCT
abr-101	76	15	in	in	ADP
abr-101	76	16	multivariate	multivariate	NOUN
abr-101	76	17	regression	regression	NOUN
abr-101	76	18	,	,	PUNCT
abr-101	76	19	are	be	AUX
abr-101	76	20	useful	useful	ADJ
abr-101	76	21	in	in	ADP
abr-101	76	22	predicting	predict	VERB
abr-101	76	23	the	the	DET
abr-101	76	24	current	current	ADJ
abr-101	76	25	year	year	NOUN
abr-101	76	26	’s	’s	PART
abr-101	76	27	eps	eps	PROPN
abr-101	76	28	.	.	PROPN
abr-101	76	29	table	table	PROPN
abr-101	76	30	vi	vi	PROPN
abr-101	76	31	:	:	PUNCT
abr-101	76	32	multivariate	multivariate	NOUN
abr-101	76	33	regressions	regression	NOUN
abr-101	76	34	results	result	NOUN
abr-101	76	35	with	with	ADP
abr-101	76	36	eps	eps	PROPN
abr-101	76	37	2012	2012	NUM
abr-101	76	38	as	as	ADP
abr-101	76	39	the	the	DET
abr-101	76	40	dependent	dependent	ADJ
abr-101	76	41	variable	variable	ADJ
abr-101	76	42	eighty	eighty	NUM
abr-101	76	43	companies	company	NOUN
abr-101	76	44	dependent	dependent	ADJ
abr-101	76	45	variable	variable	ADJ
abr-101	76	46	independent	independent	ADJ
abr-101	76	47	variables	variable	NOUN
abr-101	76	48	rss	rss	PROPN
abr-101	76	49	percent	percent	NOUN
abr-101	76	50	improvement	improvement	NOUN
abr-101	76	51	in	in	ADP
abr-101	76	52	rss	rss	PROPN
abr-101	76	53	2012	2012	NUM
abr-101	76	54	eps	eps	PROPN
abr-101	76	55	2010	2010	NUM
abr-101	76	56	and	and	CCONJ
abr-101	76	57	2011	2011	NUM
abr-101	76	58	311.59	311.59	NUM
abr-101	76	59	83.54	83.54	NUM
abr-101	76	60	%	%	NOUN
abr-101	76	61	(	(	PUNCT
abr-101	76	62	over	over	ADP
abr-101	76	63	2011	2011	NUM
abr-101	76	64	as	as	ADP
abr-101	76	65	the	the	DET
abr-101	76	66	only	only	ADJ
abr-101	76	67	dependent	dependent	ADJ
abr-101	76	68	variable	variable	NOUN
abr-101	76	69	)	)	PUNCT
abr-101	76	70	2012	2012	NUM
abr-101	76	71	eps	ep	NOUN
abr-101	76	72	2009	2009	NUM
abr-101	76	73	through	through	ADP
abr-101	76	74	2011	2011	NUM
abr-101	76	75	296.24	296.24	NUM
abr-101	76	76	4.93	4.93	NUM
abr-101	76	77	%	%	NOUN
abr-101	76	78	2012	2012	NUM
abr-101	76	79	eps	eps	PROPN
abr-101	76	80	2008	2008	NUM
abr-101	76	81	through	through	ADP
abr-101	76	82	2011	2011	NUM
abr-101	76	83	265.97	265.97	NUM
abr-101	76	84	10.22	10.22	NUM
abr-101	76	85	%	%	NOUN
abr-101	76	86	2012	2012	NUM
abr-101	76	87	eps	ep	NOUN
abr-101	76	88	2007	2007	NUM
abr-101	76	89	through	through	ADP
abr-101	76	90	2011	2011	NUM
abr-101	76	91	246.10	246.10	NUM
abr-101	76	92	7.47	7.47	NUM
abr-101	76	93	%	%	NOUN
abr-101	76	94	2012	2012	NUM
abr-101	76	95	eps	eps	PROPN
abr-101	76	96	2006	2006	NUM
abr-101	76	97	through	through	ADP
abr-101	76	98	2011	2011	NUM
abr-101	76	99	244.42	244.42	NUM
abr-101	76	100	.68	.68	NUM
abr-101	76	101	%	%	NOUN
abr-101	76	102	2012	2012	NUM
abr-101	76	103	eps	eps	PROPN
abr-101	76	104	2005	2005	NUM
abr-101	76	105	through	through	ADP
abr-101	76	106	2011	2011	NUM
abr-101	76	107	242.75	242.75	NUM
abr-101	76	108	.68	.68	NUM
abr-101	76	109	%	%	NOUN
abr-101	76	110	2012	2012	NUM
abr-101	76	111	eps	eps	PROPN
abr-101	76	112	2004	2004	NUM
abr-101	76	113	through	through	ADP
abr-101	76	114	2011	2011	NUM
abr-101	76	115	242.64	242.64	NUM
abr-101	76	116	.05	.05	NUM
abr-101	76	117	%	%	NOUN
abr-101	76	118	2012	2012	NUM
abr-101	76	119	eps	eps	PROPN
abr-101	76	120	2003	2003	NUM
abr-101	76	121	through	through	ADP
abr-101	76	122	2011	2011	NUM
abr-101	76	123	242.33	242.33	NUM
abr-101	76	124	.13	.13	NUM
abr-101	76	125	%	%	NOUN
abr-101	76	126	rss	rss	NOUN
abr-101	76	127	=	=	PUNCT
abr-101	76	128	residual	residual	ADJ
abr-101	76	129	sum	sum	NOUN
abr-101	76	130	of	of	ADP
abr-101	76	131	squares	square	NOUN
abr-101	76	132	.	.	PUNCT
abr-101	77	1	performing	perform	VERB
abr-101	77	2	the	the	DET
abr-101	77	3	multivariate	multivariate	NOUN
abr-101	77	4	regression	regression	NOUN
abr-101	77	5	with	with	ADP
abr-101	77	6	an	an	DET
abr-101	77	7	additional	additional	ADJ
abr-101	77	8	prior	prior	ADJ
abr-101	77	9	year	year	NOUN
abr-101	77	10	dependent	dependent	ADJ
abr-101	77	11	variable	variable	NOUN
abr-101	77	12	always	always	ADV
abr-101	77	13	provides	provide	VERB
abr-101	77	14	an	an	DET
abr-101	77	15	improvement	improvement	NOUN
abr-101	77	16	in	in	ADP
abr-101	77	17	the	the	DET
abr-101	77	18	rss	rss	NOUN
abr-101	77	19	.	.	PUNCT
abr-101	78	1	but	but	CCONJ
abr-101	78	2	with	with	ADP
abr-101	78	3	the	the	DET
abr-101	78	4	additional	additional	ADJ
abr-101	78	5	of	of	ADP
abr-101	78	6	each	each	DET
abr-101	78	7	new	new	ADJ
abr-101	78	8	prior	prior	ADJ
abr-101	78	9	year	year	NOUN
abr-101	78	10	(	(	PUNCT
abr-101	78	11	with	with	ADP
abr-101	78	12	the	the	DET
abr-101	78	13	exception	exception	NOUN
abr-101	78	14	of	of	ADP
abr-101	78	15	adding	add	VERB
abr-101	78	16	2008	2008	NUM
abr-101	78	17	and	and	CCONJ
abr-101	78	18	,	,	PUNCT
abr-101	78	19	trivially	trivially	ADV
abr-101	78	20	,	,	PUNCT
abr-101	78	21	the	the	DET
abr-101	78	22	addition	addition	NOUN
abr-101	78	23	of	of	ADP
abr-101	78	24	2003	2003	NUM
abr-101	78	25	)	)	PUNCT
abr-101	78	26	the	the	DET
abr-101	78	27	percentage	percentage	NOUN
abr-101	78	28	improvement	improvement	NOUN
abr-101	78	29	in	in	ADP
abr-101	78	30	rss	rss	NOUN
abr-101	78	31	declines	decline	NOUN
abr-101	78	32	.	.	PUNCT
abr-101	79	1	further	far	ADV
abr-101	79	2	,	,	PUNCT
abr-101	79	3	starting	start	VERB
abr-101	79	4	with	with	ADP
abr-101	79	5	the	the	DET
abr-101	79	6	sixth	sixth	ADJ
abr-101	79	7	prior	prior	ADJ
abr-101	79	8	year	year	NOUN
abr-101	79	9	(	(	PUNCT
abr-101	79	10	2006	2006	NUM
abr-101	79	11	)	)	PUNCT
abr-101	79	12	,	,	PUNCT
abr-101	79	13	adding	add	VERB
abr-101	79	14	an	an	DET
abr-101	79	15	additional	additional	ADJ
abr-101	79	16	dependent	dependent	ADJ
abr-101	79	17	variable	variable	NOUN
abr-101	79	18	makes	make	VERB
abr-101	79	19	no	no	DET
abr-101	79	20	noticeable	noticeable	ADJ
abr-101	79	21	impact	impact	NOUN
abr-101	79	22	on	on	ADP
abr-101	79	23	the	the	DET
abr-101	79	24	prediction	prediction	NOUN
abr-101	79	25	of	of	ADP
abr-101	79	26	the	the	DET
abr-101	79	27	2012	2012	NUM
abr-101	79	28	eps	eps	PROPN
abr-101	79	29	.	.	PROPN
abr-101	79	30	limitations	limitation	NOUN
abr-101	79	31	and	and	CCONJ
abr-101	79	32	suggestions	suggestion	NOUN
abr-101	79	33	for	for	ADP
abr-101	79	34	future	future	ADJ
abr-101	79	35	research	research	NOUN
abr-101	79	36	although	although	SCONJ
abr-101	79	37	this	this	DET
abr-101	79	38	study	study	NOUN
abr-101	79	39	attempts	attempt	VERB
abr-101	79	40	to	to	PART
abr-101	79	41	suggest	suggest	VERB
abr-101	79	42	how	how	SCONJ
abr-101	79	43	well	well	ADV
abr-101	79	44	prior	prior	ADJ
abr-101	79	45	years	year	NOUN
abr-101	79	46	’	'	PUNCT
abr-101	79	47	eps	eps	PROPN
abr-101	79	48	can	can	AUX
abr-101	79	49	be	be	AUX
abr-101	79	50	used	use	VERB
abr-101	79	51	to	to	PART
abr-101	79	52	predict	predict	VERB
abr-101	79	53	a	a	DET
abr-101	79	54	future	future	ADJ
abr-101	79	55	year	year	NOUN
abr-101	79	56	’s	’s	PART
abr-101	79	57	eps	eps	PROPN
abr-101	79	58	,	,	PUNCT
abr-101	79	59	it	it	PRON
abr-101	79	60	does	do	AUX
abr-101	79	61	not	not	PART
abr-101	79	62	suggest	suggest	VERB
abr-101	79	63	what	what	PRON
abr-101	79	64	accounting	accounting	NOUN
abr-101	79	65	methods	method	NOUN
abr-101	79	66	management	management	NOUN
abr-101	79	67	might	might	AUX
abr-101	79	68	employ	employ	VERB
abr-101	79	69	to	to	PART
abr-101	79	70	improve	improve	VERB
abr-101	79	71	this	this	DET
abr-101	79	72	predictability	predictability	NOUN
abr-101	79	73	,	,	PUNCT
abr-101	79	74	and	and	CCONJ
abr-101	79	75	thus	thus	ADV
abr-101	79	76	the	the	DET
abr-101	79	77	quality	quality	NOUN
abr-101	79	78	of	of	ADP
abr-101	79	79	earnings	earning	NOUN
abr-101	79	80	.	.	PUNCT
abr-101	80	1	nor	nor	CCONJ
abr-101	80	2	does	do	AUX
abr-101	80	3	the	the	DET
abr-101	80	4	study	study	NOUN
abr-101	80	5	suggest	suggest	VERB
abr-101	80	6	any	any	DET
abr-101	80	7	changes	change	NOUN
abr-101	80	8	in	in	ADP
abr-101	80	9	accounting	accounting	NOUN
abr-101	80	10	standards	standard	NOUN
abr-101	80	11	that	that	PRON
abr-101	80	12	might	might	AUX
abr-101	80	13	result	result	VERB
abr-101	80	14	in	in	ADP
abr-101	80	15	higher	high	ADJ
abr-101	80	16	earnings	earning	NOUN
abr-101	80	17	quality	quality	NOUN
abr-101	80	18	.	.	PUNCT
abr-101	81	1	numerous	numerous	ADJ
abr-101	81	2	factors	factor	NOUN
abr-101	81	3	,	,	PUNCT
abr-101	81	4	especially	especially	ADV
abr-101	81	5	non	non	ADJ
abr-101	81	6	-	-	ADJ
abr-101	81	7	accounting	accounting	ADJ
abr-101	81	8	factors	factor	NOUN
abr-101	81	9	such	such	ADJ
abr-101	81	10	as	as	ADP
abr-101	81	11	macroeconomic	macroeconomic	ADJ
abr-101	81	12	differences	difference	NOUN
abr-101	81	13	across	across	ADP
abr-101	81	14	the	the	DET
abr-101	81	15	ten	ten	NUM
abr-101	81	16	years	year	NOUN
abr-101	81	17	used	use	VERB
abr-101	81	18	,	,	PUNCT
abr-101	81	19	were	be	AUX
abr-101	81	20	disregarded	disregard	VERB
abr-101	81	21	.	.	PUNCT
abr-101	82	1	the	the	DET
abr-101	82	2	study	study	NOUN
abr-101	82	3	intentionally	intentionally	ADV
abr-101	82	4	focused	focus	VERB
abr-101	82	5	on	on	ADP
abr-101	82	6	only	only	ADV
abr-101	82	7	one	one	NUM
abr-101	82	8	financial	financial	ADJ
abr-101	82	9	statement	statement	NOUN
abr-101	82	10	element	element	NOUN
abr-101	82	11	,	,	PUNCT
abr-101	82	12	eps	eps	PROPN
abr-101	82	13	,	,	PUNCT
abr-101	82	14	and	and	CCONJ
abr-101	82	15	statistically	statistically	ADV
abr-101	82	16	tested	test	VERB
abr-101	82	17	the	the	DET
abr-101	82	18	normative	normative	ADJ
abr-101	82	19	criterion	criterion	NOUN
abr-101	82	20	that	that	PRON
abr-101	82	21	current	current	ADJ
abr-101	82	22	and	and	CCONJ
abr-101	82	23	previous	previous	ADJ
abr-101	82	24	earnings	earning	NOUN
abr-101	82	25	should	should	AUX
abr-101	82	26	be	be	AUX
abr-101	82	27	reasonable	reasonable	ADJ
abr-101	82	28	predictors	predictor	NOUN
abr-101	82	29	of	of	ADP
abr-101	82	30	future	future	ADJ
abr-101	82	31	earnings	earning	NOUN
abr-101	82	32	.	.	PUNCT
abr-101	83	1	other	other	ADJ
abr-101	83	2	normative	normative	ADJ
abr-101	83	3	criteria	criterion	NOUN
abr-101	83	4	were	be	AUX
abr-101	83	5	not	not	PART
abr-101	83	6	tested	test	VERB
abr-101	83	7	,	,	PUNCT
abr-101	83	8	such	such	ADJ
abr-101	83	9	as	as	ADP
abr-101	83	10	the	the	DET
abr-101	83	11	predictability	predictability	NOUN
abr-101	83	12	of	of	ADP
abr-101	83	13	future	future	ADJ
abr-101	83	14	cash	cash	NOUN
abr-101	83	15	flows	flow	NOUN
abr-101	83	16	and	and	CCONJ
abr-101	83	17	the	the	DET
abr-101	83	18	relationship	relationship	NOUN
abr-101	83	19	between	between	ADP
abr-101	83	20	reported	report	VERB
abr-101	83	21	earnings	earning	NOUN
abr-101	83	22	and	and	CCONJ
abr-101	83	23	firm	firm	ADJ
abr-101	83	24	valuation	valuation	NOUN
abr-101	83	25	.	.	PUNCT
abr-101	84	1	the	the	DET
abr-101	84	2	study	study	NOUN
abr-101	84	3	does	do	AUX
abr-101	84	4	not	not	PART
abr-101	84	5	fully	fully	ADV
abr-101	84	6	answer	answer	VERB
abr-101	84	7	the	the	DET
abr-101	84	8	question	question	NOUN
abr-101	84	9	of	of	ADP
abr-101	84	10	how	how	SCONJ
abr-101	84	11	well	well	ADV
abr-101	84	12	accounting	accounting	NOUN
abr-101	84	13	standards	standard	NOUN
abr-101	84	14	and	and	CCONJ
abr-101	84	15	managements	management	NOUN
abr-101	84	16	’	'	PUNCT
abr-101	84	17	use	use	NOUN
abr-101	84	18	of	of	ADP
abr-101	84	19	those	those	DET
abr-101	84	20	standards	standard	NOUN
abr-101	84	21	result	result	VERB
abr-101	84	22	in	in	ADP
abr-101	84	23	earnings	earning	NOUN
abr-101	84	24	quality	quality	NOUN
abr-101	84	25	based	base	VERB
abr-101	84	26	on	on	ADP
abr-101	84	27	eps	eps	PROPN
abr-101	84	28	predictability	predictability	NOUN
abr-101	84	29	.	.	PUNCT
abr-101	85	1	the	the	DET
abr-101	85	2	study	study	NOUN
abr-101	85	3	can	can	AUX
abr-101	85	4	only	only	ADV
abr-101	85	5	provide	provide	VERB
abr-101	85	6	a	a	DET
abr-101	85	7	benchmark	benchmark	NOUN
abr-101	85	8	against	against	ADP
abr-101	85	9	which	which	PRON
abr-101	85	10	future	future	ADJ
abr-101	85	11	studies	study	NOUN
abr-101	85	12	may	may	AUX
abr-101	85	13	make	make	VERB
abr-101	85	14	comparisons	comparison	NOUN
abr-101	85	15	.	.	PUNCT
abr-101	86	1	such	such	ADJ
abr-101	86	2	future	future	ADJ
abr-101	86	3	studies	study	NOUN
abr-101	86	4	may	may	AUX
abr-101	86	5	test	test	VERB
abr-101	86	6	whether	whether	SCONJ
abr-101	86	7	advances	advance	NOUN
abr-101	86	8	in	in	ADP
abr-101	86	9	business	business	NOUN
abr-101	86	10	research	research	NOUN
abr-101	86	11	2013	2013	NUM
abr-101	86	12	,	,	PUNCT
abr-101	86	13	vol	vol	NOUN
abr-101	86	14	.	.	PROPN
abr-101	87	1	4	4	NUM
abr-101	87	2	,	,	PUNCT
abr-101	87	3	no	no	INTJ
abr-101	87	4	.	.	NOUN
abr-101	87	5	1	1	NUM
abr-101	87	6	,	,	PUNCT
abr-101	87	7	43	43	NUM
abr-101	87	8	-	-	SYM
abr-101	87	9	48	48	NUM
abr-101	87	10	holt	holt	PROPN
abr-101	87	11	2013	2013	NUM
abr-101	87	12	,	,	PUNCT
abr-101	87	13	vol	vol	NOUN
abr-101	87	14	.	.	PROPN
abr-101	88	1	4	4	NUM
abr-101	88	2	,	,	PUNCT
abr-101	88	3	no	no	INTJ
abr-101	88	4	.	.	NOUN
abr-101	88	5	1	1	NUM
abr-101	88	6	,	,	PUNCT
abr-101	88	7	49	49	NUM
abr-101	88	8	-	-	SYM
abr-101	88	9	53	53	NUM
abr-101	88	10	53	53	NUM
abr-101	88	11	alternative	alternative	ADJ
abr-101	88	12	accounting	accounting	NOUN
abr-101	88	13	choices	choice	NOUN
abr-101	88	14	and	and	CCONJ
abr-101	88	15	changes	change	NOUN
abr-101	88	16	in	in	ADP
abr-101	88	17	standards	standard	NOUN
abr-101	88	18	may	may	AUX
abr-101	88	19	affect	affect	VERB
abr-101	88	20	earnings	earning	NOUN
abr-101	88	21	quality	quality	NOUN
abr-101	88	22	.	.	PUNCT
abr-101	89	1	future	future	ADJ
abr-101	89	2	studies	study	NOUN
abr-101	89	3	may	may	AUX
abr-101	89	4	determine	determine	VERB
abr-101	89	5	if	if	SCONJ
abr-101	89	6	there	there	PRON
abr-101	89	7	are	be	VERB
abr-101	89	8	major	major	ADJ
abr-101	89	9	differences	difference	NOUN
abr-101	89	10	in	in	ADP
abr-101	89	11	predictability	predictability	NOUN
abr-101	89	12	of	of	ADP
abr-101	89	13	eps	eps	PROPN
abr-101	89	14	across	across	ADP
abr-101	89	15	individual	individual	ADJ
abr-101	89	16	companies	company	NOUN
abr-101	89	17	and	and	CCONJ
abr-101	89	18	across	across	ADP
abr-101	89	19	industries	industry	NOUN
abr-101	89	20	.	.	PUNCT
abr-101	90	1	finally	finally	ADV
abr-101	90	2	,	,	PUNCT
abr-101	90	3	this	this	DET
abr-101	90	4	study	study	NOUN
abr-101	90	5	uses	use	VERB
abr-101	90	6	eps	eps	PROPN
abr-101	90	7	based	base	VERB
abr-101	90	8	on	on	ADP
abr-101	90	9	net	net	ADJ
abr-101	90	10	income	income	NOUN
abr-101	90	11	.	.	PUNCT
abr-101	91	1	because	because	SCONJ
abr-101	91	2	net	net	ADJ
abr-101	91	3	income	income	NOUN
abr-101	91	4	is	be	AUX
abr-101	91	5	impacted	impact	VERB
abr-101	91	6	by	by	ADP
abr-101	91	7	non	non	ADJ
abr-101	91	8	-	-	ADJ
abr-101	91	9	reoccurring	reoccurring	ADJ
abr-101	91	10	events	event	NOUN
abr-101	91	11	,	,	PUNCT
abr-101	91	12	it	it	PRON
abr-101	91	13	may	may	AUX
abr-101	91	14	be	be	AUX
abr-101	91	15	that	that	SCONJ
abr-101	91	16	the	the	DET
abr-101	91	17	use	use	NOUN
abr-101	91	18	of	of	ADP
abr-101	91	19	eps	eps	PROPN
abr-101	91	20	based	base	VERB
abr-101	91	21	on	on	ADP
abr-101	91	22	operating	operate	VERB
abr-101	91	23	income	income	NOUN
abr-101	91	24	may	may	AUX
abr-101	91	25	have	have	AUX
abr-101	91	26	generated	generate	VERB
abr-101	91	27	better	well	ADJ
abr-101	91	28	predictive	predictive	ADJ
abr-101	91	29	models	model	NOUN
abr-101	91	30	.	.	PUNCT
abr-101	92	1	this	this	DET
abr-101	92	2	question	question	NOUN
abr-101	92	3	is	be	AUX
abr-101	92	4	left	leave	VERB
abr-101	92	5	for	for	ADP
abr-101	92	6	future	future	ADJ
abr-101	92	7	research	research	NOUN
abr-101	92	8	.	.	PUNCT
abr-101	93	1	references	reference	NOUN
abr-101	93	2	chang	chang	PROPN
abr-101	93	3	,	,	PUNCT
abr-101	93	4	f.	f.	PROPN
abr-101	93	5	,	,	PUNCT
abr-101	93	6	chin	chin	PROPN
abr-101	93	7	-	-	PUNCT
abr-101	93	8	wen	wen	PROPN
abr-101	93	9	,	,	PUNCT
abr-101	93	10	h.	h.	PROPN
abr-101	93	11	,	,	PUNCT
abr-101	93	12	and	and	CCONJ
abr-101	93	13	shin	shin	NOUN
abr-101	93	14	-	-	PUNCT
abr-101	93	15	rong	rong	PROPN
abr-101	93	16	,	,	PUNCT
abr-101	93	17	s.	s.	PROPN
abr-101	93	18	2013	2013	NUM
abr-101	93	19	.	.	PUNCT
abr-101	94	1	a	a	DET
abr-101	94	2	re	re	NOUN
abr-101	94	3	-	-	NOUN
abr-101	94	4	examination	examination	NOUN
abr-101	94	5	of	of	ADP
abr-101	94	6	exposure	exposure	NOUN
abr-101	94	7	to	to	PART
abr-101	94	8	exchange	exchange	VERB
abr-101	94	9	rate	rate	NOUN
abr-101	94	10	risk	risk	NOUN
abr-101	94	11	:	:	PUNCT
abr-101	94	12	the	the	DET
abr-101	94	13	impact	impact	NOUN
abr-101	94	14	of	of	ADP
abr-101	94	15	earnings	earning	NOUN
abr-101	94	16	management	management	NOUN
abr-101	94	17	and	and	CCONJ
abr-101	94	18	currency	currency	NOUN
abr-101	94	19	derivative	derivative	ADJ
abr-101	94	20	usage	usage	NOUN
abr-101	94	21	.	.	PUNCT
abr-101	95	1	journal	journal	NOUN
abr-101	95	2	of	of	ADP
abr-101	95	3	banking	banking	NOUN
abr-101	95	4	and	and	CCONJ
abr-101	95	5	finance	finance	NOUN
abr-101	95	6	,	,	PUNCT
abr-101	95	7	march	march	PROPN
abr-101	95	8	26	26	NUM
abr-101	95	9	,	,	PUNCT
abr-101	95	10	2013	2013	NUM
abr-101	95	11	.	.	PUNCT
abr-101	96	1	financial	financial	ADJ
abr-101	96	2	accounting	accounting	NOUN
abr-101	96	3	standards	standards	PROPN
abr-101	96	4	board	board	NOUN
abr-101	96	5	.	.	PUNCT
abr-101	97	1	2010	2010	NUM
abr-101	97	2	.	.	PUNCT
abr-101	98	1	conceptual	conceptual	ADJ
abr-101	98	2	framework	framework	NOUN
abr-101	98	3	for	for	ADP
abr-101	98	4	financial	financial	ADJ
abr-101	98	5	reporting	reporting	NOUN
abr-101	98	6	:	:	PUNCT
abr-101	98	7	chapter	chapter	NOUN
abr-101	98	8	3	3	NUM
abr-101	98	9	,	,	PUNCT
abr-101	98	10	qualitative	qualitative	ADJ
abr-101	98	11	characteristics	characteristic	NOUN
abr-101	98	12	of	of	ADP
abr-101	98	13	useful	useful	ADJ
abr-101	98	14	financial	financial	ADJ
abr-101	98	15	information	information	NOUN
abr-101	98	16	.	.	PUNCT
abr-101	99	1	statement	statement	NOUN
abr-101	99	2	of	of	ADP
abr-101	99	3	financial	financial	ADJ
abr-101	99	4	accounting	accounting	NOUN
abr-101	99	5	concepts	concept	NOUN
abr-101	99	6	no	no	INTJ
abr-101	99	7	.	.	NOUN
abr-101	99	8	8	8	NUM
abr-101	99	9	.	.	X
abr-101	100	1	norwalk	norwalk	NOUN
abr-101	100	2	,	,	PUNCT
abr-101	100	3	ct	ct	PRON
abr-101	100	4	:	:	PUNCT
abr-101	100	5	fasb	fasb	NOUN
abr-101	100	6	.	.	PUNCT
abr-101	101	1	financial	financial	ADJ
abr-101	101	2	education	education	NOUN
abr-101	101	3	.	.	PUNCT
abr-101	102	1	what	what	PRON
abr-101	102	2	is	be	AUX
abr-101	102	3	earnings	earning	NOUN
abr-101	102	4	quality	quality	NOUN
abr-101	102	5	?	?	PUNCT
abr-101	103	1	http://financial-education.com/2007/02/22/what	http://financial-education.com/2007/02/22/what	PRON
abr-101	103	2	is	be	AUX
abr-101	103	3	-	-	PUNCT
abr-101	103	4	earnings	earning	NOUN
abr-101	103	5	-	-	PUNCT
abr-101	103	6	quality	quality	NOUN
abr-101	103	7	.	.	PUNCT
abr-101	104	1	retrieved	retrieve	VERB
abr-101	104	2	june	june	PROPN
abr-101	104	3	29	29	NUM
abr-101	104	4	,	,	PUNCT
abr-101	104	5	2008	2008	NUM
abr-101	104	6	.	.	PUNCT
abr-101	105	1	fonseca	fonseca	PROPN
abr-101	105	2	,	,	PUNCT
abr-101	105	3	a.	a.	PROPN
abr-101	105	4	&	&	CCONJ
abr-101	105	5	gonzalez	gonzalez	PROPN
abr-101	105	6	,	,	PUNCT
abr-101	105	7	f.	f.	PROPN
abr-101	105	8	2008	2008	NUM
abr-101	105	9	.	.	PUNCT
abr-101	106	1	cross	cross	ADJ
abr-101	106	2	-	-	ADJ
abr-101	106	3	country	country	ADJ
abr-101	106	4	determinants	determinant	NOUN
abr-101	106	5	of	of	ADP
abr-101	106	6	bank	bank	NOUN
abr-101	106	7	income	income	NOUN
abr-101	106	8	smoothing	smooth	VERB
abr-101	106	9	by	by	ADP
abr-101	106	10	managing	manage	VERB
abr-101	106	11	loan	loan	NOUN
abr-101	106	12	-	-	PUNCT
abr-101	106	13	loss	loss	NOUN
abr-101	106	14	provisions	provision	NOUN
abr-101	106	15	.	.	PUNCT
abr-101	107	1	journal	journal	NOUN
abr-101	107	2	of	of	ADP
abr-101	107	3	banking	banking	NOUN
abr-101	107	4	and	and	CCONJ
abr-101	107	5	finance	finance	NOUN
abr-101	107	6	,	,	PUNCT
abr-101	107	7	32	32	NUM
abr-101	107	8	:	:	SYM
abr-101	107	9	217	217	NUM
abr-101	107	10	-	-	SYM
abr-101	107	11	228	228	NUM
abr-101	107	12	.	.	PUNCT
abr-101	108	1	kanagaretnam	kanagaretnam	PROPN
abr-101	108	2	,	,	PUNCT
abr-101	108	3	k.	k.	PROPN
abr-101	108	4	,	,	PUNCT
abr-101	108	5	&	&	CCONJ
abr-101	108	6	lobo	lobo	PROPN
abr-101	108	7	,	,	PUNCT
abr-101	108	8	g.	g.	PROPN
abr-101	108	9	2003	2003	NUM
abr-101	108	10	.	.	PUNCT
abr-101	109	1	managerial	managerial	ADJ
abr-101	109	2	incentives	incentive	NOUN
abr-101	109	3	for	for	ADP
abr-101	109	4	income	income	NOUN
abr-101	109	5	smoothing	smooth	VERB
abr-101	109	6	through	through	ADP
abr-101	109	7	bank	bank	NOUN
abr-101	109	8	loan	loan	NOUN
abr-101	109	9	-	-	PUNCT
abr-101	109	10	loss	loss	NOUN
abr-101	109	11	provisions	provision	NOUN
abr-101	109	12	.	.	PUNCT
abr-101	110	1	review	review	NOUN
abr-101	110	2	of	of	ADP
abr-101	110	3	quantitative	quantitative	ADJ
abr-101	110	4	finance	finance	NOUN
abr-101	110	5	and	and	CCONJ
abr-101	110	6	accounting	accounting	NOUN
abr-101	110	7	,	,	PUNCT
abr-101	110	8	20(1	20(1	NUM
abr-101	110	9	):	):	PUNCT
abr-101	110	10	63	63	NUM
abr-101	110	11	-	-	SYM
abr-101	110	12	80	80	NUM
abr-101	110	13	.	.	PUNCT
abr-101	111	1	knechel	knechel	PROPN
abr-101	111	2	,	,	PUNCT
abr-101	111	3	w.	w.	PROPN
abr-101	111	4	,	,	PUNCT
abr-101	111	5	salterio	salterio	PROPN
abr-101	111	6	,	,	PUNCT
abr-101	111	7	s.	s.	PROPN
abr-101	111	8	,	,	PUNCT
abr-101	111	9	&	&	CCONJ
abr-101	111	10	ballou	ballou	PROPN
abr-101	111	11	,	,	PUNCT
abr-101	111	12	b.	b.	PROPN
abr-101	111	13	2007	2007	NUM
abr-101	111	14	.	.	PUNCT
abr-101	112	1	auditing	auditing	NOUN
abr-101	112	2	:	:	PUNCT
abr-101	112	3	assurance	assurance	NOUN
abr-101	112	4	and	and	CCONJ
abr-101	112	5	risk	risk	NOUN
abr-101	112	6	.	.	PUNCT
abr-101	113	1	mason	mason	PROPN
abr-101	114	1	oh	oh	INTJ
abr-101	114	2	:	:	PUNCT
abr-101	114	3	thompson	thompson	PROPN
abr-101	114	4	south	south	ADJ
abr-101	114	5	-	-	PUNCT
abr-101	114	6	western	western	NOUN
abr-101	114	7	.	.	PUNCT
abr-101	115	1	lim	lim	PROPN
abr-101	115	2	,	,	PUNCT
abr-101	115	3	s.	s.	PROPN
abr-101	115	4	,	,	PUNCT
abr-101	115	5	&	&	CCONJ
abr-101	115	6	lustgarten	lustgarten	PROPN
abr-101	115	7	,	,	PUNCT
abr-101	115	8	s.	s.	PROPN
abr-101	115	9	2002	2002	NUM
abr-101	115	10	.	.	PUNCT
abr-101	116	1	testing	test	VERB
abr-101	116	2	for	for	ADP
abr-101	116	3	income	income	NOUN
abr-101	116	4	smoothing	smoothing	NOUN
abr-101	116	5	using	use	VERB
abr-101	116	6	the	the	DET
abr-101	116	7	backing	backing	NOUN
abr-101	116	8	out	out	ADP
abr-101	116	9	method	method	NOUN
abr-101	116	10	:	:	PUNCT
abr-101	116	11	a	a	DET
abr-101	116	12	review	review	NOUN
abr-101	116	13	of	of	ADP
abr-101	116	14	specification	specification	NOUN
abr-101	116	15	issues	issue	NOUN
abr-101	116	16	.	.	PUNCT
abr-101	117	1	review	review	NOUN
abr-101	117	2	of	of	ADP
abr-101	117	3	quantitative	quantitative	ADJ
abr-101	117	4	finance	finance	NOUN
abr-101	117	5	and	and	CCONJ
abr-101	117	6	accounting	accounting	NOUN
abr-101	117	7	,	,	PUNCT
abr-101	117	8	19(3	19(3	NUM
abr-101	117	9	):	):	PUNCT
abr-101	117	10	273	273	NUM
abr-101	117	11	-	-	SYM
abr-101	117	12	290	290	NUM
abr-101	117	13	.	.	PUNCT
abr-101	118	1	mcclure	mcclure	PROPN
abr-101	118	2	,	,	PUNCT
abr-101	118	3	b.	b.	PROPN
abr-101	118	4	2008	2008	NUM
abr-101	118	5	.	.	PUNCT
abr-101	119	1	earnings	earning	NOUN
abr-101	119	2	:	:	PUNCT
abr-101	119	3	quality	quality	NOUN
abr-101	119	4	means	mean	VERB
abr-101	119	5	everything	everything	PRON
abr-101	119	6	.	.	PUNCT
abr-101	119	7	http://financial-education.com/2007/	http://financial-education.com/2007/	X
abr-101	120	1	02/22	02/22	NUM
abr-101	120	2	/	/	SYM
abr-101	120	3	what	what	PRON
abr-101	120	4	-	-	PUNCT
abr-101	120	5	is	be	AUX
abr-101	120	6	-	-	PUNCT
abr-101	120	7	earnings	earning	NOUN
abr-101	120	8	-	-	PUNCT
abr-101	120	9	quality	quality	NOUN
abr-101	120	10	.	.	PUNCT
abr-101	121	1	retrieved	retrieve	VERB
abr-101	121	2	june	june	PROPN
abr-101	121	3	29	29	NUM
abr-101	121	4	,	,	PUNCT
abr-101	121	5	2008	2008	NUM
abr-101	121	6	.	.	PUNCT
abr-101	122	1	revsine	revsine	PROPN
abr-101	122	2	,	,	PUNCT
abr-101	122	3	l.	l.	PROPN
abr-101	122	4	,	,	PUNCT
abr-101	122	5	collins	collins	PROPN
abr-101	122	6	,	,	PUNCT
abr-101	122	7	d.	d.	PROPN
abr-101	122	8	,	,	PUNCT
abr-101	122	9	&	&	CCONJ
abr-101	122	10	johnson	johnson	PROPN
abr-101	122	11	,	,	PUNCT
abr-101	122	12	b.	b.	PROPN
abr-101	122	13	2005	2005	NUM
abr-101	122	14	.	.	PUNCT
abr-101	123	1	financial	financial	ADJ
abr-101	123	2	reporting	reporting	NOUN
abr-101	123	3	and	and	CCONJ
abr-101	123	4	analysis	analysis	NOUN
abr-101	123	5	,	,	PUNCT
abr-101	123	6	upper	upper	ADJ
abr-101	123	7	saddle	saddle	NOUN
abr-101	123	8	river	river	NOUN
abr-101	123	9	,	,	PUNCT
abr-101	123	10	nj	nj	PROPN
abr-101	123	11	:	:	PUNCT
abr-101	123	12	pearson	pearson	PROPN
abr-101	123	13	-	-	PUNCT
abr-101	123	14	prentice	prentice	PROPN
abr-101	123	15	hall	hall	NOUN
abr-101	123	16	.	.	PUNCT
abr-101	124	1	sulistiyawati	sulistiyawati	PROPN
abr-101	124	2	,	,	PUNCT
abr-101	124	3	s.	s.	PROPN
abr-101	124	4	2013	2013	NUM
abr-101	124	5	.	.	PUNCT
abr-101	125	1	the	the	DET
abr-101	125	2	effect	effect	NOUN
abr-101	125	3	of	of	ADP
abr-101	125	4	firm	firm	ADJ
abr-101	125	5	value	value	NOUN
abr-101	125	6	,	,	PUNCT
abr-101	125	7	dividend	dividend	NOUN
abr-101	125	8	policy	policy	NOUN
abr-101	125	9	and	and	CCONJ
abr-101	125	10	the	the	DET
abr-101	125	11	auditor	auditor	NOUN
abr-101	125	12	’s	’s	PART
abr-101	125	13	reputation	reputation	NOUN
abr-101	125	14	on	on	ADP
abr-101	125	15	income	income	NOUN
abr-101	125	16	smoothing	smoothing	NOUN
abr-101	125	17	.	.	PUNCT
abr-101	126	1	accounting	accounting	NOUN
abr-101	126	2	analysis	analysis	NOUN
abr-101	126	3	journal	journal	NOUN
abr-101	126	4	,	,	PUNCT
abr-101	126	5	north	north	PROPN
abr-101	126	6	america	america	PROPN
abr-101	126	7	,	,	PUNCT
abr-101	126	8	http://journal.unnes.ac.id/sju/index.php/aaj/	http://journal.unnes.ac.id/sju/index.php/aaj/	PROPN
abr-101	126	9	article	article	NOUN
abr-101	126	10	/	/	PUNCT
abr-101	126	11	view/1175/1153	view/1175/1153	VERB
abr-101	126	12	.	.	PUNCT
abr-101	127	1	retrieved	retrieve	VERB
abr-101	127	2	october	october	PROPN
abr-101	127	3	24	24	NUM
abr-101	127	4	,	,	PUNCT
abr-101	127	5	2013	2013	NUM
abr-101	127	6	.	.	PUNCT
abr-101	128	1	wang	wang	PROPN
abr-101	128	2	,	,	PUNCT
abr-101	128	3	z.	z.	PROPN
abr-101	128	4	2013	2013	NUM
abr-101	128	5	.	.	PUNCT
abr-101	129	1	measuring	measure	VERB
abr-101	129	2	investors	investor	NOUN
abr-101	129	3	’	'	PUNCT
abr-101	129	4	assessment	assessment	NOUN
abr-101	129	5	of	of	ADP
abr-101	129	6	earnings	earning	NOUN
abr-101	129	7	persistence	persistence	NOUN
abr-101	129	8	:	:	PUNCT
abr-101	129	9	do	do	AUX
abr-101	129	10	investors	investor	NOUN
abr-101	129	11	see	see	VERB
abr-101	129	12	through	through	ADP
abr-101	129	13	smoothed	smoothed	ADJ
abr-101	129	14	earnings	earning	NOUN
abr-101	129	15	?	?	PUNCT
abr-101	130	1	review	review	NOUN
abr-101	130	2	of	of	ADP
abr-101	130	3	quantitative	quantitative	ADJ
abr-101	130	4	finance	finance	NOUN
abr-101	130	5	and	and	CCONJ
abr-101	130	6	accounting	accounting	NOUN
abr-101	130	7	,	,	PUNCT
abr-101	130	8	forthcoming	forthcoming	ADJ
abr-101	130	9	.	.	PUNCT
abr-101	131	1	zohreh	zohreh	NOUN
abr-101	131	2	,	,	PUNCT
abr-101	131	3	h.	h.	PROPN
abr-101	131	4	,	,	PUNCT
abr-101	131	5	&	&	CCONJ
abr-101	131	6	maher	maher	PROPN
abr-101	131	7	,	,	PUNCT
abr-101	131	8	l.	l.	PROPN
abr-101	131	9	2012	2012	NUM
abr-101	131	10	.	.	PUNCT
abr-101	132	1	the	the	DET
abr-101	132	2	investigation	investigation	NOUN
abr-101	132	3	of	of	ADP
abr-101	132	4	intangible	intangible	ADJ
abr-101	132	5	value	value	NOUN
abr-101	132	6	created	create	VERB
abr-101	132	7	by	by	ADP
abr-101	132	8	companies	company	NOUN
abr-101	132	9	in	in	ADP
abr-101	132	10	income	income	NOUN
abr-101	132	11	smoothing	smoothing	NOUN
abr-101	132	12	and	and	CCONJ
abr-101	132	13	non	non	ADJ
abr-101	132	14	-	-	ADJ
abr-101	132	15	income	income	ADJ
abr-101	132	16	smoothing	smoothing	NOUN
abr-101	132	17	firms	firm	NOUN
abr-101	132	18	.	.	PUNCT
abr-101	133	1	financial	financial	ADJ
abr-101	133	2	accounting	accounting	NOUN
abr-101	133	3	and	and	CCONJ
abr-101	133	4	auditing	auditing	NOUN
abr-101	133	5	records	record	NOUN
abr-101	133	6	,	,	PUNCT
abr-101	133	7	winter	winter	NOUN
abr-101	133	8	:	:	PUNCT
abr-101	133	9	113	113	NUM
abr-101	133	10	-	-	SYM
abr-101	133	11	136	136	NUM
abr-101	133	12	.	.	PUNCT
abr-101	134	1	paul	paul	PROPN
abr-101	134	2	holt	holt	PROPN
abr-101	134	3	is	be	AUX
abr-101	134	4	a	a	DET
abr-101	134	5	professor	professor	NOUN
abr-101	134	6	of	of	ADP
abr-101	134	7	accounting	accounting	NOUN
abr-101	134	8	at	at	ADP
abr-101	134	9	texas	texas	PROPN
abr-101	134	10	a&m	a&m	PROPN
abr-101	134	11	university	university	PROPN
abr-101	134	12	,	,	PUNCT
abr-101	134	13	kingsville	kingsville	PROPN
abr-101	134	14	.	.	PUNCT
abr-101	135	1	he	he	PRON
abr-101	135	2	received	receive	VERB
abr-101	135	3	his	his	PRON
abr-101	135	4	ph.d	ph.d	NOUN
abr-101	135	5	.	.	PUNCT
abr-101	136	1	in	in	ADP
abr-101	136	2	accounting	account	VERB
abr-101	136	3	from	from	ADP
abr-101	136	4	oklahoma	oklahoma	PROPN
abr-101	136	5	state	state	PROPN
abr-101	136	6	university	university	PROPN
abr-101	136	7	.	.	PUNCT
abr-101	137	1	his	his	PRON
abr-101	137	2	current	current	ADJ
abr-101	137	3	research	research	NOUN
abr-101	137	4	includes	include	VERB
abr-101	137	5	foreign	foreign	ADJ
abr-101	137	6	currency	currency	NOUN
abr-101	137	7	translation	translation	NOUN
abr-101	137	8	and	and	CCONJ
abr-101	137	9	earnings	earning	NOUN
abr-101	137	10	quality	quality	NOUN
abr-101	137	11	.	.	PUNCT
abr-101	138	1	he	he	PRON
abr-101	138	2	has	have	AUX
abr-101	138	3	published	publish	VERB
abr-101	138	4	in	in	ADP
abr-101	138	5	advances	advance	NOUN
abr-101	138	6	in	in	ADP
abr-101	138	7	business	business	NOUN
abr-101	138	8	research	research	NOUN
abr-101	138	9	,	,	PUNCT
abr-101	138	10	american	american	ADJ
abr-101	138	11	journal	journal	PROPN
abr-101	138	12	of	of	ADP
abr-101	138	13	economics	economics	PROPN
abr-101	138	14	and	and	CCONJ
abr-101	138	15	business	business	NOUN
abr-101	138	16	administration	administration	PROPN
abr-101	138	17	,	,	PUNCT
abr-101	138	18	journal	journal	NOUN
abr-101	138	19	of	of	ADP
abr-101	138	20	theoretical	theoretical	ADJ
abr-101	138	21	accounting	accounting	NOUN
abr-101	138	22	research	research	NOUN
abr-101	138	23	,	,	PUNCT
abr-101	138	24	southwest	southwest	NOUN
abr-101	138	25	business	business	NOUN
abr-101	138	26	and	and	CCONJ
abr-101	138	27	economics	economic	NOUN
abr-101	138	28	journal	journal	PROPN
abr-101	138	29	,	,	PUNCT
abr-101	138	30	accounting	accounting	NOUN
abr-101	138	31	forum	forum	PROPN
abr-101	138	32	,	,	PUNCT
abr-101	138	33	and	and	CCONJ
abr-101	138	34	journal	journal	NOUN
abr-101	138	35	of	of	ADP
abr-101	138	36	accounting	accounting	NOUN
abr-101	138	37	and	and	CCONJ
abr-101	138	38	finance	finance	NOUN
abr-101	138	39	research	research	NOUN
abr-101	138	40	.	.	PUNCT
abr-101	139	1	advances	advance	NOUN
abr-101	139	2	in	in	ADP
abr-101	139	3	business	business	NOUN
abr-101	139	4	research	research	NOUN
abr-101	139	5	2013	2013	NUM
abr-101	139	6	,	,	PUNCT
abr-101	139	7	vol	vol	NOUN
abr-101	139	8	.	.	PROPN
abr-101	140	1	4	4	NUM
abr-101	140	2	,	,	PUNCT
abr-101	140	3	no	no	INTJ
abr-101	140	4	.	.	NOUN
abr-101	140	5	1	1	NUM
abr-101	140	6	,	,	PUNCT
abr-101	140	7	43	43	NUM
abr-101	140	8	-	-	SYM
abr-101	140	9	48	48	NUM
abr-101	140	10	holt	holt	PROPN
abr-101	140	11	2013	2013	NUM
abr-101	140	12	,	,	PUNCT
abr-101	140	13	vol	vol	NOUN
abr-101	140	14	.	.	PROPN
abr-101	141	1	4	4	NUM
abr-101	141	2	,	,	PUNCT
abr-101	141	3	no	no	INTJ
abr-101	141	4	.	.	NOUN
abr-101	141	5	1	1	NUM
abr-101	141	6	,	,	PUNCT
abr-101	141	7	49	49	NUM
abr-101	141	8	-	-	SYM
abr-101	141	9	53	53	NUM