id	sid	tid	token	lemma	pos
abr-111	1	1	microsoft	microsoft	PROPN
abr-111	1	2	word	word	NOUN
abr-111	1	3	111	111	NUM
abr-111	1	4	-	-	SYM
abr-111	1	5	510	510	NUM
abr-111	1	6	-	-	PUNCT
abr-111	1	7	1	1	NUM
abr-111	1	8	-	-	PUNCT
abr-111	1	9	corrections	correction	NOUN
abr-111	1	10	near	near	ADP
abr-111	1	11	end.doc	end.doc	NUM
abr-111	1	12	http://journals.sfu.ca/abr	http://journals.sfu.ca/abr	ADJ
abr-111	1	13	advances	advance	NOUN
abr-111	1	14	in	in	ADP
abr-111	1	15	business	business	NOUN
abr-111	1	16	research	research	NOUN
abr-111	1	17	2015	2015	NUM
abr-111	1	18	,	,	PUNCT
abr-111	1	19	volume	volume	NOUN
abr-111	1	20	6	6	NUM
abr-111	1	21	,	,	PUNCT
abr-111	1	22	pages	page	NOUN
abr-111	1	23	65	65	NUM
abr-111	1	24	-	-	SYM
abr-111	1	25	78	78	NUM
abr-111	1	26	65	65	NUM
abr-111	1	27	a	a	DET
abr-111	1	28	comparison	comparison	NOUN
abr-111	1	29	of	of	ADP
abr-111	1	30	the	the	DET
abr-111	1	31	characteristics	characteristic	NOUN
abr-111	1	32	of	of	ADP
abr-111	1	33	price	price	NOUN
abr-111	1	34	parity	parity	NOUN
abr-111	1	35	constructs	construct	NOUN
abr-111	1	36	with	with	ADP
abr-111	1	37	exchange	exchange	NOUN
abr-111	1	38	rates	rate	NOUN
abr-111	1	39	and	and	CCONJ
abr-111	1	40	the	the	DET
abr-111	1	41	potential	potential	ADJ
abr-111	1	42	impact	impact	NOUN
abr-111	1	43	on	on	ADP
abr-111	1	44	foreign	foreign	ADJ
abr-111	1	45	currency	currency	NOUN
abr-111	1	46	translation	translation	NOUN
abr-111	1	47	paul	paul	PROPN
abr-111	1	48	e.	e.	PROPN
abr-111	1	49	holt	holt	PROPN
abr-111	1	50	texas	texas	PROPN
abr-111	1	51	a&m	a&m	PROPN
abr-111	1	52	university	university	PROPN
abr-111	1	53	,	,	PUNCT
abr-111	1	54	kingsville	kingsville	PROPN
abr-111	1	55	characteristics	characteristic	NOUN
abr-111	1	56	of	of	ADP
abr-111	1	57	a	a	DET
abr-111	1	58	constructed	construct	VERB
abr-111	1	59	time	time	NOUN
abr-111	1	60	series	series	NOUN
abr-111	1	61	of	of	ADP
abr-111	1	62	price	price	NOUN
abr-111	1	63	parity	parity	NOUN
abr-111	1	64	numbers	number	NOUN
abr-111	1	65	were	be	AUX
abr-111	1	66	compared	compare	VERB
abr-111	1	67	with	with	ADP
abr-111	1	68	the	the	DET
abr-111	1	69	time	time	NOUN
abr-111	1	70	series	series	NOUN
abr-111	1	71	of	of	ADP
abr-111	1	72	exchange	exchange	NOUN
abr-111	1	73	rates	rate	NOUN
abr-111	1	74	between	between	ADP
abr-111	1	75	twenty	twenty	NUM
abr-111	1	76	-	-	PUNCT
abr-111	1	77	two	two	NUM
abr-111	1	78	countries	country	NOUN
abr-111	1	79	’	'	PUNCT
abr-111	1	80	currencies	currency	NOUN
abr-111	1	81	and	and	CCONJ
abr-111	1	82	the	the	DET
abr-111	1	83	united	united	PROPN
abr-111	1	84	states	states	PROPN
abr-111	1	85	dollar	dollar	NOUN
abr-111	1	86	.	.	PUNCT
abr-111	2	1	these	these	DET
abr-111	2	2	characteristics	characteristic	NOUN
abr-111	2	3	were	be	AUX
abr-111	2	4	analyzed	analyze	VERB
abr-111	2	5	to	to	PART
abr-111	2	6	determine	determine	VERB
abr-111	2	7	in	in	ADP
abr-111	2	8	which	which	PRON
abr-111	2	9	countries	countrie	VERB
abr-111	2	10	an	an	DET
abr-111	2	11	accounting	accounting	NOUN
abr-111	2	12	policy	policy	NOUN
abr-111	2	13	change	change	NOUN
abr-111	2	14	from	from	ADP
abr-111	2	15	exchange	exchange	NOUN
abr-111	2	16	rates	rate	NOUN
abr-111	2	17	to	to	ADP
abr-111	2	18	price	price	NOUN
abr-111	2	19	parity	parity	NOUN
abr-111	2	20	for	for	ADP
abr-111	2	21	translation	translation	NOUN
abr-111	2	22	of	of	ADP
abr-111	2	23	foreign	foreign	ADJ
abr-111	2	24	currency	currency	NOUN
abr-111	2	25	would	would	AUX
abr-111	2	26	result	result	VERB
abr-111	2	27	in	in	ADP
abr-111	2	28	greater	great	ADJ
abr-111	2	29	information	information	NOUN
abr-111	2	30	content	content	NOUN
abr-111	2	31	of	of	ADP
abr-111	2	32	consolidated	consolidated	ADJ
abr-111	2	33	statements	statement	NOUN
abr-111	2	34	.	.	PUNCT
abr-111	3	1	the	the	DET
abr-111	3	2	results	result	NOUN
abr-111	3	3	of	of	ADP
abr-111	3	4	the	the	DET
abr-111	3	5	study	study	NOUN
abr-111	3	6	are	be	AUX
abr-111	3	7	consistent	consistent	ADJ
abr-111	3	8	with	with	ADP
abr-111	3	9	the	the	DET
abr-111	3	10	use	use	NOUN
abr-111	3	11	of	of	ADP
abr-111	3	12	price	price	NOUN
abr-111	3	13	parity	parity	NOUN
abr-111	3	14	for	for	ADP
abr-111	3	15	sixteen	sixteen	NUM
abr-111	3	16	of	of	ADP
abr-111	3	17	the	the	DET
abr-111	3	18	twenty	twenty	NUM
abr-111	3	19	-	-	PUNCT
abr-111	3	20	two	two	NUM
abr-111	3	21	countries	country	NOUN
abr-111	3	22	studied	study	VERB
abr-111	3	23	,	,	PUNCT
abr-111	3	24	but	but	CCONJ
abr-111	3	25	not	not	PART
abr-111	3	26	for	for	ADP
abr-111	3	27	translation	translation	NOUN
abr-111	3	28	of	of	ADP
abr-111	3	29	accounts	account	NOUN
abr-111	3	30	between	between	ADP
abr-111	3	31	the	the	DET
abr-111	3	32	japanese	japanese	ADJ
abr-111	3	33	yen	yen	NOUN
abr-111	3	34	and	and	CCONJ
abr-111	3	35	the	the	DET
abr-111	3	36	united	united	PROPN
abr-111	3	37	states	states	PROPN
abr-111	3	38	dollar	dollar	PROPN
abr-111	3	39	.	.	PUNCT
abr-111	4	1	introduction	introduction	NOUN
abr-111	4	2	reported	report	VERB
abr-111	4	3	earnings	earning	NOUN
abr-111	4	4	variability	variability	NOUN
abr-111	4	5	is	be	AUX
abr-111	4	6	an	an	DET
abr-111	4	7	indicator	indicator	NOUN
abr-111	4	8	of	of	ADP
abr-111	4	9	the	the	DET
abr-111	4	10	degree	degree	NOUN
abr-111	4	11	of	of	ADP
abr-111	4	12	risk	risk	NOUN
abr-111	4	13	associated	associate	VERB
abr-111	4	14	with	with	ADP
abr-111	4	15	the	the	DET
abr-111	4	16	earnings	earning	NOUN
abr-111	4	17	series	series	NOUN
abr-111	4	18	.	.	PUNCT
abr-111	5	1	material	material	NOUN
abr-111	5	2	differences	difference	NOUN
abr-111	5	3	in	in	ADP
abr-111	5	4	variability	variability	NOUN
abr-111	5	5	of	of	ADP
abr-111	5	6	subsidiary	subsidiary	ADJ
abr-111	5	7	earnings	earning	NOUN
abr-111	5	8	across	across	ADP
abr-111	5	9	translation	translation	NOUN
abr-111	5	10	methodologies	methodology	NOUN
abr-111	5	11	do	do	AUX
abr-111	5	12	matter	matter	VERB
abr-111	5	13	to	to	PART
abr-111	5	14	assessment	assessment	NOUN
abr-111	5	15	of	of	ADP
abr-111	5	16	earnings	earning	NOUN
abr-111	5	17	risk	risk	NOUN
abr-111	5	18	.	.	PUNCT
abr-111	6	1	managers	manager	NOUN
abr-111	6	2	can	can	AUX
abr-111	6	3	be	be	AUX
abr-111	6	4	expected	expect	VERB
abr-111	6	5	to	to	PART
abr-111	6	6	prefer	prefer	VERB
abr-111	6	7	that	that	SCONJ
abr-111	6	8	their	their	PRON
abr-111	6	9	companies	company	NOUN
abr-111	6	10	be	be	AUX
abr-111	6	11	perceived	perceive	VERB
abr-111	6	12	as	as	ADP
abr-111	6	13	less	less	ADV
abr-111	6	14	risky	risky	ADJ
abr-111	6	15	rather	rather	ADV
abr-111	6	16	than	than	ADP
abr-111	6	17	more	more	ADV
abr-111	6	18	risky	risky	ADJ
abr-111	6	19	.	.	PUNCT
abr-111	7	1	companies	company	NOUN
abr-111	7	2	with	with	ADP
abr-111	7	3	significant	significant	ADJ
abr-111	7	4	foreign	foreign	ADJ
abr-111	7	5	operations	operation	NOUN
abr-111	7	6	could	could	AUX
abr-111	7	7	therefore	therefore	ADV
abr-111	7	8	be	be	AUX
abr-111	7	9	expected	expect	VERB
abr-111	7	10	to	to	PART
abr-111	7	11	prefer	prefer	VERB
abr-111	7	12	translation	translation	NOUN
abr-111	7	13	methodologies	methodology	NOUN
abr-111	7	14	that	that	PRON
abr-111	7	15	result	result	VERB
abr-111	7	16	in	in	ADP
abr-111	7	17	lower	low	ADJ
abr-111	7	18	variability	variability	NOUN
abr-111	7	19	of	of	ADP
abr-111	7	20	translated	translate	VERB
abr-111	7	21	subsidiary	subsidiary	NOUN
abr-111	7	22	earnings	earning	NOUN
abr-111	7	23	which	which	PRON
abr-111	7	24	would	would	AUX
abr-111	7	25	result	result	VERB
abr-111	7	26	in	in	ADP
abr-111	7	27	lower	low	ADJ
abr-111	7	28	variability	variability	NOUN
abr-111	7	29	of	of	ADP
abr-111	7	30	consolidated	consolidated	ADJ
abr-111	7	31	earnings	earning	NOUN
abr-111	7	32	.	.	PUNCT
abr-111	8	1	further	far	ADV
abr-111	8	2	,	,	PUNCT
abr-111	8	3	accounting	account	VERB
abr-111	8	4	policy	policy	NOUN
abr-111	8	5	makers	maker	NOUN
abr-111	8	6	and	and	CCONJ
abr-111	8	7	analysts	analyst	NOUN
abr-111	8	8	might	might	AUX
abr-111	8	9	prefer	prefer	VERB
abr-111	8	10	less	less	ADJ
abr-111	8	11	variability	variability	NOUN
abr-111	8	12	if	if	SCONJ
abr-111	8	13	that	that	DET
abr-111	8	14	variability	variability	NOUN
abr-111	8	15	could	could	AUX
abr-111	8	16	be	be	AUX
abr-111	8	17	ascribed	ascribe	VERB
abr-111	8	18	to	to	ADP
abr-111	8	19	noise	noise	NOUN
abr-111	8	20	.	.	PUNCT
abr-111	9	1	in	in	ADP
abr-111	9	2	1974	1974	NUM
abr-111	9	3	,	,	PUNCT
abr-111	9	4	the	the	DET
abr-111	9	5	committee	committee	NOUN
abr-111	9	6	on	on	ADP
abr-111	9	7	international	international	ADJ
abr-111	9	8	accounting	accounting	NOUN
abr-111	9	9	suggested	suggest	VERB
abr-111	9	10	the	the	DET
abr-111	9	11	possibility	possibility	NOUN
abr-111	9	12	that	that	SCONJ
abr-111	9	13	purchasing	purchase	VERB
abr-111	9	14	power	power	NOUN
abr-111	9	15	parity	parity	NOUN
abr-111	9	16	(	(	PUNCT
abr-111	9	17	ppp	ppp	NOUN
abr-111	9	18	)	)	PUNCT
abr-111	9	19	constructs	construct	NOUN
abr-111	9	20	might	might	AUX
abr-111	9	21	be	be	AUX
abr-111	9	22	appropriate	appropriate	ADJ
abr-111	9	23	for	for	ADP
abr-111	9	24	foreign	foreign	ADJ
abr-111	9	25	currency	currency	NOUN
abr-111	9	26	translation	translation	NOUN
abr-111	9	27	,	,	PUNCT
abr-111	9	28	indeed	indeed	ADV
abr-111	9	29	that	that	SCONJ
abr-111	9	30	such	such	ADJ
abr-111	9	31	constructs	construct	NOUN
abr-111	9	32	might	might	AUX
abr-111	9	33	be	be	AUX
abr-111	9	34	superior	superior	ADJ
abr-111	9	35	to	to	PART
abr-111	9	36	exchange	exchange	VERB
abr-111	9	37	rates	rate	NOUN
abr-111	9	38	for	for	ADP
abr-111	9	39	the	the	DET
abr-111	9	40	purpose	purpose	NOUN
abr-111	9	41	.	.	PUNCT
abr-111	10	1	at	at	ADP
abr-111	10	2	the	the	DET
abr-111	10	3	time	time	NOUN
abr-111	10	4	the	the	DET
abr-111	10	5	committee	committee	NOUN
abr-111	10	6	raised	raise	VERB
abr-111	10	7	this	this	DET
abr-111	10	8	question	question	NOUN
abr-111	10	9	,	,	PUNCT
abr-111	10	10	no	no	DET
abr-111	10	11	empirical	empirical	ADJ
abr-111	10	12	accounting	accounting	NOUN
abr-111	10	13	research	research	NOUN
abr-111	10	14	had	have	AUX
abr-111	10	15	been	be	AUX
abr-111	10	16	done	do	VERB
abr-111	10	17	to	to	PART
abr-111	10	18	make	make	VERB
abr-111	10	19	the	the	DET
abr-111	10	20	comparison	comparison	NOUN
abr-111	10	21	between	between	ADP
abr-111	10	22	ppp	ppp	NOUN
abr-111	10	23	constructs	construct	NOUN
abr-111	10	24	and	and	CCONJ
abr-111	10	25	exchange	exchange	NOUN
abr-111	10	26	rates	rate	NOUN
abr-111	10	27	and	and	CCONJ
abr-111	10	28	suggest	suggest	VERB
abr-111	10	29	an	an	DET
abr-111	10	30	answer	answer	NOUN
abr-111	10	31	.	.	PUNCT
abr-111	11	1	the	the	DET
abr-111	11	2	committee	committee	NOUN
abr-111	11	3	was	be	AUX
abr-111	11	4	,	,	PUNCT
abr-111	11	5	in	in	ADP
abr-111	11	6	effect	effect	NOUN
abr-111	11	7	,	,	PUNCT
abr-111	11	8	calling	call	VERB
abr-111	11	9	for	for	SCONJ
abr-111	11	10	such	such	ADJ
abr-111	11	11	research	research	NOUN
abr-111	11	12	to	to	PART
abr-111	11	13	be	be	AUX
abr-111	11	14	performed	perform	VERB
abr-111	11	15	.	.	PUNCT
abr-111	12	1	a	a	DET
abr-111	12	2	small	small	ADJ
abr-111	12	3	number	number	NOUN
abr-111	12	4	of	of	ADP
abr-111	12	5	early	early	ADJ
abr-111	12	6	papers	paper	NOUN
abr-111	12	7	(	(	PUNCT
abr-111	12	8	described	describe	VERB
abr-111	12	9	in	in	ADP
abr-111	12	10	the	the	DET
abr-111	12	11	literature	literature	PROPN
abr-111	12	12	review	review	PROPN
abr-111	12	13	)	)	PUNCT
abr-111	12	14	provided	provide	VERB
abr-111	12	15	theoretical	theoretical	ADJ
abr-111	12	16	insights	insight	NOUN
abr-111	12	17	into	into	ADP
abr-111	12	18	the	the	DET
abr-111	12	19	consequences	consequence	NOUN
abr-111	12	20	of	of	ADP
abr-111	12	21	using	use	VERB
abr-111	12	22	ppp	ppp	NOUN
abr-111	12	23	numbers	number	NOUN
abr-111	12	24	instead	instead	ADV
abr-111	12	25	of	of	ADP
abr-111	12	26	exchange	exchange	NOUN
abr-111	12	27	rates	rate	NOUN
abr-111	12	28	for	for	ADP
abr-111	12	29	currency	currency	NOUN
abr-111	12	30	translation	translation	NOUN
abr-111	12	31	and	and	CCONJ
abr-111	12	32	even	even	ADV
abr-111	12	33	presented	present	VERB
abr-111	12	34	fully	fully	ADV
abr-111	12	35	developed	develop	VERB
abr-111	12	36	translation	translation	NOUN
abr-111	12	37	methodologies	methodology	NOUN
abr-111	12	38	based	base	VERB
abr-111	12	39	on	on	ADP
abr-111	12	40	ppp	ppp	NOUN
abr-111	12	41	.	.	PUNCT
abr-111	13	1	in	in	ADP
abr-111	13	2	more	more	ADV
abr-111	13	3	recent	recent	ADJ
abr-111	13	4	years	year	NOUN
abr-111	13	5	,	,	PUNCT
abr-111	13	6	some	some	DET
abr-111	13	7	empirical	empirical	ADJ
abr-111	13	8	work	work	NOUN
abr-111	13	9	has	have	AUX
abr-111	13	10	been	be	AUX
abr-111	13	11	done	do	VERB
abr-111	13	12	(	(	PUNCT
abr-111	13	13	also	also	ADV
abr-111	13	14	described	describe	VERB
abr-111	13	15	in	in	ADP
abr-111	13	16	the	the	DET
abr-111	13	17	literature	literature	PROPN
abr-111	13	18	review	review	PROPN
abr-111	13	19	)	)	PUNCT
abr-111	13	20	to	to	PART
abr-111	13	21	compare	compare	VERB
abr-111	13	22	the	the	DET
abr-111	13	23	consequences	consequence	NOUN
abr-111	13	24	of	of	ADP
abr-111	13	25	using	use	VERB
abr-111	13	26	ppp	ppp	NOUN
abr-111	13	27	instead	instead	ADV
abr-111	13	28	of	of	ADP
abr-111	13	29	exchange	exchange	NOUN
abr-111	13	30	rates	rate	NOUN
abr-111	13	31	and	and	CCONJ
abr-111	13	32	to	to	PART
abr-111	13	33	bring	bring	VERB
abr-111	13	34	accounting	accounting	NOUN
abr-111	13	35	standard	standard	ADJ
abr-111	13	36	setting	set	VERB
abr-111	13	37	bodies	body	NOUN
abr-111	13	38	and	and	CCONJ
abr-111	13	39	other	other	ADJ
abr-111	13	40	accounting	accounting	NOUN
abr-111	13	41	professionals	professional	NOUN
abr-111	13	42	closer	close	ADV
abr-111	13	43	to	to	ADP
abr-111	13	44	the	the	DET
abr-111	13	45	answer	answer	NOUN
abr-111	13	46	to	to	ADP
abr-111	13	47	the	the	DET
abr-111	13	48	committee	committee	NOUN
abr-111	13	49	’s	’s	PART
abr-111	13	50	original	original	ADJ
abr-111	13	51	question	question	NOUN
abr-111	13	52	.	.	PUNCT
abr-111	14	1	these	these	DET
abr-111	14	2	studies	study	NOUN
abr-111	14	3	were	be	AUX
abr-111	14	4	based	base	VERB
abr-111	14	5	on	on	ADP
abr-111	14	6	translations	translation	NOUN
abr-111	14	7	between	between	ADP
abr-111	14	8	the	the	DET
abr-111	14	9	us	us	PROPN
abr-111	14	10	dollar	dollar	NOUN
abr-111	14	11	and	and	CCONJ
abr-111	14	12	the	the	DET
abr-111	14	13	uk	uk	PROPN
abr-111	14	14	pound	pound	NOUN
abr-111	14	15	.	.	PUNCT
abr-111	15	1	no	no	DET
abr-111	15	2	similar	similar	ADJ
abr-111	15	3	empirical	empirical	ADJ
abr-111	15	4	studies	study	NOUN
abr-111	15	5	exist	exist	VERB
abr-111	15	6	to	to	PART
abr-111	15	7	describe	describe	VERB
abr-111	15	8	what	what	PRON
abr-111	15	9	happens	happen	VERB
abr-111	15	10	when	when	SCONJ
abr-111	15	11	ppp	ppp	NOUN
abr-111	15	12	numbers	number	NOUN
abr-111	15	13	are	be	AUX
abr-111	15	14	used	use	VERB
abr-111	15	15	instead	instead	ADV
abr-111	15	16	of	of	ADP
abr-111	15	17	exchange	exchange	NOUN
abr-111	15	18	rates	rate	NOUN
abr-111	15	19	for	for	ADP
abr-111	15	20	currency	currency	NOUN
abr-111	15	21	translation	translation	NOUN
abr-111	15	22	between	between	ADP
abr-111	15	23	the	the	DET
abr-111	15	24	us	us	PROPN
abr-111	15	25	dollar	dollar	NOUN
abr-111	15	26	and	and	CCONJ
abr-111	15	27	various	various	ADJ
abr-111	15	28	currencies	currency	NOUN
abr-111	15	29	other	other	ADJ
abr-111	15	30	than	than	ADP
abr-111	15	31	the	the	DET
abr-111	15	32	uk	uk	PROPN
abr-111	15	33	pound	pound	NOUN
abr-111	15	34	.	.	PUNCT
abr-111	16	1	when	when	SCONJ
abr-111	16	2	foreign	foreign	ADJ
abr-111	16	3	currency	currency	NOUN
abr-111	16	4	translation	translation	NOUN
abr-111	16	5	is	be	AUX
abr-111	16	6	required	require	VERB
abr-111	16	7	prior	prior	ADV
abr-111	16	8	to	to	ADP
abr-111	16	9	consolidation	consolidation	NOUN
abr-111	16	10	of	of	ADP
abr-111	16	11	a	a	DET
abr-111	16	12	parent	parent	NOUN
abr-111	16	13	and	and	CCONJ
abr-111	16	14	a	a	DET
abr-111	16	15	foreign	foreign	ADJ
abr-111	16	16	subsidiary	subsidiary	NOUN
abr-111	16	17	,	,	PUNCT
abr-111	16	18	the	the	DET
abr-111	16	19	current	current	ADJ
abr-111	16	20	and	and	CCONJ
abr-111	16	21	historical	historical	ADJ
abr-111	16	22	exchange	exchange	NOUN
abr-111	16	23	rates	rate	NOUN
abr-111	16	24	are	be	AUX
abr-111	16	25	assumed	assume	VERB
abr-111	16	26	to	to	PART
abr-111	16	27	represent	represent	VERB
abr-111	16	28	the	the	DET
abr-111	16	29	time	time	NOUN
abr-111	16	30	-	-	PUNCT
abr-111	16	31	relevant	relevant	ADJ
abr-111	16	32	comparison	comparison	NOUN
abr-111	16	33	of	of	ADP
abr-111	16	34	price	price	NOUN
abr-111	16	35	parity	parity	NOUN
abr-111	16	36	constructs	construct	NOUN
abr-111	16	37	with	with	ADP
abr-111	16	38	exchange	exchange	NOUN
abr-111	16	39	rates	rate	NOUN
abr-111	16	40	78	78	NUM
abr-111	16	41	relationship	relationship	NOUN
abr-111	16	42	between	between	ADP
abr-111	16	43	the	the	DET
abr-111	16	44	two	two	NUM
abr-111	16	45	currencies	currency	NOUN
abr-111	16	46	.	.	PUNCT
abr-111	17	1	but	but	CCONJ
abr-111	17	2	actual	actual	ADJ
abr-111	17	3	exchange	exchange	NOUN
abr-111	17	4	rates	rate	NOUN
abr-111	17	5	used	use	VERB
abr-111	17	6	for	for	ADP
abr-111	17	7	conversions	conversion	NOUN
abr-111	17	8	of	of	ADP
abr-111	17	9	currencies	currency	NOUN
abr-111	17	10	are	be	AUX
abr-111	17	11	affected	affect	VERB
abr-111	17	12	by	by	ADP
abr-111	17	13	numerous	numerous	ADJ
abr-111	17	14	factors	factor	NOUN
abr-111	17	15	,	,	PUNCT
abr-111	17	16	some	some	PRON
abr-111	17	17	of	of	ADP
abr-111	17	18	which	which	PRON
abr-111	17	19	are	be	AUX
abr-111	17	20	transient	transient	ADJ
abr-111	17	21	.	.	PUNCT
abr-111	18	1	indeed	indeed	ADV
abr-111	18	2	,	,	PUNCT
abr-111	18	3	day	day	NOUN
abr-111	18	4	-	-	PUNCT
abr-111	18	5	to	to	ADP
abr-111	18	6	-	-	PUNCT
abr-111	18	7	day	day	NOUN
abr-111	18	8	market	market	NOUN
abr-111	18	9	and	and	CCONJ
abr-111	18	10	political	political	ADJ
abr-111	18	11	factors	factor	NOUN
abr-111	18	12	can	can	AUX
abr-111	18	13	have	have	VERB
abr-111	18	14	major	major	ADJ
abr-111	18	15	impacts	impact	NOUN
abr-111	18	16	on	on	ADP
abr-111	18	17	the	the	DET
abr-111	18	18	conversion	conversion	NOUN
abr-111	18	19	exchange	exchange	NOUN
abr-111	18	20	rate	rate	NOUN
abr-111	18	21	.	.	PUNCT
abr-111	19	1	ideally	ideally	ADV
abr-111	19	2	,	,	PUNCT
abr-111	19	3	accountants	accountant	NOUN
abr-111	19	4	would	would	AUX
abr-111	19	5	use	use	VERB
abr-111	19	6	the	the	DET
abr-111	19	7	equilibrium	equilibrium	NOUN
abr-111	19	8	exchange	exchange	NOUN
abr-111	19	9	rate	rate	NOUN
abr-111	19	10	for	for	ADP
abr-111	19	11	currency	currency	NOUN
abr-111	19	12	translation	translation	NOUN
abr-111	19	13	.	.	PUNCT
abr-111	20	1	as	as	SCONJ
abr-111	20	2	discussed	discuss	VERB
abr-111	20	3	in	in	ADP
abr-111	20	4	detail	detail	NOUN
abr-111	20	5	in	in	ADP
abr-111	20	6	the	the	DET
abr-111	20	7	literature	literature	PROPN
abr-111	20	8	review	review	PROPN
abr-111	20	9	,	,	PUNCT
abr-111	20	10	ppp	ppp	PROPN
abr-111	20	11	is	be	AUX
abr-111	20	12	the	the	DET
abr-111	20	13	main	main	ADJ
abr-111	20	14	determinant	determinant	NOUN
abr-111	20	15	of	of	ADP
abr-111	20	16	the	the	DET
abr-111	20	17	equilibrium	equilibrium	NOUN
abr-111	20	18	exchange	exchange	NOUN
abr-111	20	19	rate	rate	NOUN
abr-111	20	20	because	because	SCONJ
abr-111	20	21	the	the	DET
abr-111	20	22	value	value	NOUN
abr-111	20	23	of	of	ADP
abr-111	20	24	a	a	DET
abr-111	20	25	currency	currency	NOUN
abr-111	20	26	is	be	AUX
abr-111	20	27	basically	basically	ADV
abr-111	20	28	determined	determine	VERB
abr-111	20	29	by	by	ADP
abr-111	20	30	its	its	PRON
abr-111	20	31	domestic	domestic	ADJ
abr-111	20	32	purchasing	purchasing	NOUN
abr-111	20	33	power	power	NOUN
abr-111	20	34	(	(	PUNCT
abr-111	20	35	officer	officer	NOUN
abr-111	20	36	,	,	PUNCT
abr-111	20	37	1982	1982	NUM
abr-111	20	38	,	,	PUNCT
abr-111	20	39	page	page	NOUN
abr-111	20	40	93	93	NUM
abr-111	20	41	)	)	PUNCT
abr-111	20	42	.	.	PUNCT
abr-111	21	1	very	very	ADV
abr-111	21	2	early	early	ADJ
abr-111	21	3	work	work	NOUN
abr-111	21	4	(	(	PUNCT
abr-111	21	5	cassel	cassel	NOUN
abr-111	21	6	,	,	PUNCT
abr-111	21	7	1916	1916	NUM
abr-111	21	8	)	)	PUNCT
abr-111	21	9	demonstrates	demonstrate	VERB
abr-111	21	10	that	that	SCONJ
abr-111	21	11	the	the	DET
abr-111	21	12	equilibrium	equilibrium	NOUN
abr-111	21	13	exchange	exchange	NOUN
abr-111	21	14	rate	rate	NOUN
abr-111	21	15	tends	tend	VERB
abr-111	21	16	to	to	PART
abr-111	21	17	equal	equal	VERB
abr-111	21	18	the	the	DET
abr-111	21	19	ppp	ppp	NOUN
abr-111	21	20	.	.	PUNCT
abr-111	22	1	in	in	ADP
abr-111	22	2	fact	fact	NOUN
abr-111	22	3	,	,	PUNCT
abr-111	22	4	cassel	cassel	PROPN
abr-111	22	5	(	(	PUNCT
abr-111	22	6	1926	1926	NUM
abr-111	22	7	)	)	PUNCT
abr-111	22	8	equates	equate	VERB
abr-111	22	9	the	the	DET
abr-111	22	10	ppp	ppp	PROPN
abr-111	22	11	time	time	NOUN
abr-111	22	12	series	series	PROPN
abr-111	22	13	with	with	ADP
abr-111	22	14	the	the	DET
abr-111	22	15	equilibrium	equilibrium	NOUN
abr-111	22	16	exchange	exchange	NOUN
abr-111	22	17	rate	rate	NOUN
abr-111	22	18	series	series	NOUN
abr-111	22	19	.	.	PUNCT
abr-111	23	1	since	since	SCONJ
abr-111	23	2	the	the	DET
abr-111	23	3	numbers	number	NOUN
abr-111	23	4	used	use	VERB
abr-111	23	5	to	to	PART
abr-111	23	6	translate	translate	VERB
abr-111	23	7	foreign	foreign	ADJ
abr-111	23	8	currency	currency	NOUN
abr-111	23	9	significantly	significantly	ADV
abr-111	23	10	affect	affect	VERB
abr-111	23	11	all	all	DET
abr-111	23	12	the	the	DET
abr-111	23	13	numbers	number	NOUN
abr-111	23	14	consolidated	consolidate	VERB
abr-111	23	15	financial	financial	ADJ
abr-111	23	16	statements	statement	NOUN
abr-111	23	17	,	,	PUNCT
abr-111	23	18	it	it	PRON
abr-111	23	19	is	be	AUX
abr-111	23	20	theoretically	theoretically	ADV
abr-111	23	21	sound	sound	ADJ
abr-111	23	22	to	to	PART
abr-111	23	23	allege	allege	VERB
abr-111	23	24	that	that	SCONJ
abr-111	23	25	the	the	DET
abr-111	23	26	usefulness	usefulness	NOUN
abr-111	23	27	of	of	ADP
abr-111	23	28	reported	report	VERB
abr-111	23	29	earnings	earning	NOUN
abr-111	23	30	per	per	ADP
abr-111	23	31	share	share	NOUN
abr-111	23	32	and	and	CCONJ
abr-111	23	33	numerous	numerous	ADJ
abr-111	23	34	other	other	ADJ
abr-111	23	35	ratios	ratio	NOUN
abr-111	23	36	and	and	CCONJ
abr-111	23	37	relationships	relationship	NOUN
abr-111	23	38	would	would	AUX
abr-111	23	39	be	be	AUX
abr-111	23	40	enhanced	enhance	VERB
abr-111	23	41	by	by	ADP
abr-111	23	42	using	use	VERB
abr-111	23	43	ppp	ppp	NOUN
abr-111	23	44	numbers	number	NOUN
abr-111	23	45	which	which	PRON
abr-111	23	46	are	be	AUX
abr-111	23	47	closer	close	ADJ
abr-111	23	48	to	to	ADP
abr-111	23	49	the	the	DET
abr-111	23	50	equilibrium	equilibrium	NOUN
abr-111	23	51	exchange	exchange	NOUN
abr-111	23	52	rate	rate	NOUN
abr-111	23	53	.	.	PUNCT
abr-111	24	1	the	the	DET
abr-111	24	2	transient	transient	ADJ
abr-111	24	3	noise	noise	NOUN
abr-111	24	4	factors	factor	NOUN
abr-111	24	5	in	in	ADP
abr-111	24	6	conversion	conversion	NOUN
abr-111	24	7	exchange	exchange	NOUN
abr-111	24	8	rates	rate	NOUN
abr-111	24	9	can	can	AUX
abr-111	24	10	be	be	AUX
abr-111	24	11	expected	expect	VERB
abr-111	24	12	to	to	PART
abr-111	24	13	reduce	reduce	VERB
abr-111	24	14	the	the	DET
abr-111	24	15	information	information	NOUN
abr-111	24	16	content	content	NOUN
abr-111	24	17	of	of	ADP
abr-111	24	18	consolidated	consolidated	ADJ
abr-111	24	19	financial	financial	ADJ
abr-111	24	20	statements	statement	NOUN
abr-111	24	21	to	to	ADP
abr-111	24	22	users	user	NOUN
abr-111	24	23	.	.	PUNCT
abr-111	25	1	motivation	motivation	NOUN
abr-111	25	2	accordingly	accordingly	ADV
abr-111	25	3	,	,	PUNCT
abr-111	25	4	the	the	DET
abr-111	25	5	purpose	purpose	NOUN
abr-111	25	6	of	of	ADP
abr-111	25	7	the	the	DET
abr-111	25	8	present	present	ADJ
abr-111	25	9	study	study	NOUN
abr-111	25	10	is	be	AUX
abr-111	25	11	to	to	PART
abr-111	25	12	examine	examine	VERB
abr-111	25	13	the	the	DET
abr-111	25	14	characteristics	characteristic	NOUN
abr-111	25	15	of	of	ADP
abr-111	25	16	ppp	ppp	PROPN
abr-111	25	17	time	time	PROPN
abr-111	25	18	series	series	PROPN
abr-111	25	19	constructs	construct	NOUN
abr-111	25	20	compared	compare	VERB
abr-111	25	21	with	with	ADP
abr-111	25	22	exchange	exchange	NOUN
abr-111	25	23	rate	rate	NOUN
abr-111	25	24	time	time	NOUN
abr-111	25	25	series	series	NOUN
abr-111	25	26	.	.	PUNCT
abr-111	26	1	one	one	NUM
abr-111	26	2	of	of	ADP
abr-111	26	3	the	the	DET
abr-111	26	4	assumptions	assumption	NOUN
abr-111	26	5	of	of	ADP
abr-111	26	6	the	the	DET
abr-111	26	7	present	present	ADJ
abr-111	26	8	inquiry	inquiry	NOUN
abr-111	26	9	is	be	AUX
abr-111	26	10	that	that	SCONJ
abr-111	26	11	the	the	DET
abr-111	26	12	relative	relative	ADJ
abr-111	26	13	variability	variability	NOUN
abr-111	26	14	of	of	ADP
abr-111	26	15	the	the	DET
abr-111	26	16	ppp	ppp	PROPN
abr-111	26	17	series	series	NOUN
abr-111	26	18	and	and	CCONJ
abr-111	26	19	the	the	DET
abr-111	26	20	exchange	exchange	NOUN
abr-111	26	21	rate	rate	NOUN
abr-111	26	22	series	series	PROPN
abr-111	26	23	results	result	VERB
abr-111	26	24	in	in	ADP
abr-111	26	25	relative	relative	ADJ
abr-111	26	26	variability	variability	NOUN
abr-111	26	27	of	of	ADP
abr-111	26	28	reported	report	VERB
abr-111	26	29	earnings	earning	NOUN
abr-111	26	30	.	.	PUNCT
abr-111	27	1	this	this	DET
abr-111	27	2	study	study	NOUN
abr-111	27	3	uses	use	VERB
abr-111	27	4	what	what	PRON
abr-111	27	5	may	may	AUX
abr-111	27	6	be	be	AUX
abr-111	27	7	referred	refer	VERB
abr-111	27	8	to	to	ADP
abr-111	27	9	as	as	ADP
abr-111	27	10	“	"	PUNCT
abr-111	27	11	country	country	NOUN
abr-111	27	12	pairings	pairing	NOUN
abr-111	27	13	,	,	PUNCT
abr-111	27	14	”	"	PUNCT
abr-111	27	15	one	one	NUM
abr-111	27	16	of	of	ADP
abr-111	27	17	which	which	PRON
abr-111	27	18	is	be	AUX
abr-111	27	19	always	always	ADV
abr-111	27	20	the	the	DET
abr-111	27	21	united	united	PROPN
abr-111	27	22	states	states	PROPN
abr-111	27	23	.	.	PUNCT
abr-111	28	1	for	for	ADP
abr-111	28	2	example	example	NOUN
abr-111	28	3	,	,	PUNCT
abr-111	28	4	one	one	NUM
abr-111	28	5	pairing	pairing	NOUN
abr-111	28	6	would	would	AUX
abr-111	28	7	be	be	AUX
abr-111	28	8	the	the	DET
abr-111	28	9	united	united	ADJ
abr-111	28	10	kingdom	kingdom	PROPN
abr-111	28	11	and	and	CCONJ
abr-111	28	12	the	the	DET
abr-111	28	13	united	united	PROPN
abr-111	28	14	states	states	PROPN
abr-111	28	15	.	.	PUNCT
abr-111	29	1	another	another	PRON
abr-111	29	2	could	could	AUX
abr-111	29	3	be	be	AUX
abr-111	29	4	russia	russia	PROPN
abr-111	29	5	and	and	CCONJ
abr-111	29	6	the	the	DET
abr-111	29	7	united	united	PROPN
abr-111	29	8	states	states	PROPN
abr-111	29	9	.	.	PUNCT
abr-111	30	1	no	no	DET
abr-111	30	2	pairings	pairing	NOUN
abr-111	30	3	are	be	AUX
abr-111	30	4	considered	consider	VERB
abr-111	30	5	which	which	PRON
abr-111	30	6	do	do	AUX
abr-111	30	7	not	not	PART
abr-111	30	8	involve	involve	VERB
abr-111	30	9	the	the	DET
abr-111	30	10	united	united	PROPN
abr-111	30	11	states	states	PROPN
abr-111	30	12	.	.	PUNCT
abr-111	31	1	for	for	ADP
abr-111	31	2	example	example	NOUN
abr-111	31	3	,	,	PUNCT
abr-111	31	4	the	the	DET
abr-111	31	5	purpose	purpose	NOUN
abr-111	31	6	of	of	ADP
abr-111	31	7	the	the	DET
abr-111	31	8	study	study	NOUN
abr-111	31	9	does	do	AUX
abr-111	31	10	not	not	PART
abr-111	31	11	encompass	encompass	VERB
abr-111	31	12	ppp	ppp	NOUN
abr-111	31	13	and	and	CCONJ
abr-111	31	14	exchange	exchange	NOUN
abr-111	31	15	rate	rate	NOUN
abr-111	31	16	comparisons	comparison	NOUN
abr-111	31	17	between	between	ADP
abr-111	31	18	say	say	PROPN
abr-111	31	19	,	,	PUNCT
abr-111	31	20	russia	russia	PROPN
abr-111	31	21	and	and	CCONJ
abr-111	31	22	the	the	DET
abr-111	31	23	united	united	ADJ
abr-111	31	24	kingdom	kingdom	PROPN
abr-111	31	25	.	.	PUNCT
abr-111	32	1	for	for	ADP
abr-111	32	2	convenience	convenience	NOUN
abr-111	32	3	,	,	PUNCT
abr-111	32	4	the	the	DET
abr-111	32	5	term	term	NOUN
abr-111	32	6	“	"	PUNCT
abr-111	32	7	country	country	NOUN
abr-111	32	8	pairings	pairing	NOUN
abr-111	32	9	”	"	PUNCT
abr-111	32	10	will	will	AUX
abr-111	32	11	be	be	AUX
abr-111	32	12	used	use	VERB
abr-111	32	13	in	in	ADP
abr-111	32	14	this	this	DET
abr-111	32	15	study	study	NOUN
abr-111	32	16	.	.	PUNCT
abr-111	33	1	for	for	ADP
abr-111	33	2	example	example	NOUN
abr-111	33	3	,	,	PUNCT
abr-111	33	4	a	a	DET
abr-111	33	5	“	"	PUNCT
abr-111	33	6	germany	germany	PROPN
abr-111	33	7	pairing	pairing	NOUN
abr-111	33	8	”	"	PUNCT
abr-111	33	9	will	will	AUX
abr-111	33	10	mean	mean	VERB
abr-111	33	11	ppp	ppp	NOUN
abr-111	33	12	time	time	NOUN
abr-111	33	13	series	series	PROPN
abr-111	33	14	and	and	CCONJ
abr-111	33	15	exchange	exchange	NOUN
abr-111	33	16	rate	rate	NOUN
abr-111	33	17	comparisons	comparison	NOUN
abr-111	33	18	between	between	ADP
abr-111	33	19	germany	germany	PROPN
abr-111	33	20	and	and	CCONJ
abr-111	33	21	the	the	DET
abr-111	33	22	united	united	PROPN
abr-111	33	23	states	states	PROPN
abr-111	33	24	.	.	PUNCT
abr-111	34	1	to	to	ADP
abr-111	34	2	what	what	DET
abr-111	34	3	extent	extent	NOUN
abr-111	34	4	the	the	DET
abr-111	34	5	relative	relative	ADJ
abr-111	34	6	characteristics	characteristic	NOUN
abr-111	34	7	of	of	ADP
abr-111	34	8	ppp	ppp	PROPN
abr-111	34	9	and	and	CCONJ
abr-111	34	10	exchange	exchange	NOUN
abr-111	34	11	time	time	NOUN
abr-111	34	12	series	series	PROPN
abr-111	34	13	are	be	AUX
abr-111	34	14	the	the	DET
abr-111	34	15	same	same	ADJ
abr-111	34	16	for	for	SCONJ
abr-111	34	17	all	all	DET
abr-111	34	18	currencies	currency	NOUN
abr-111	34	19	translated	translate	VERB
abr-111	34	20	into	into	ADP
abr-111	34	21	the	the	DET
abr-111	34	22	us	us	PROPN
abr-111	34	23	dollar	dollar	NOUN
abr-111	34	24	is	be	AUX
abr-111	34	25	not	not	PART
abr-111	34	26	known	know	VERB
abr-111	34	27	.	.	PUNCT
abr-111	35	1	such	such	ADJ
abr-111	35	2	knowledge	knowledge	NOUN
abr-111	35	3	has	have	VERB
abr-111	35	4	substantial	substantial	ADJ
abr-111	35	5	implications	implication	NOUN
abr-111	35	6	for	for	ADP
abr-111	35	7	any	any	DET
abr-111	35	8	proposal	proposal	NOUN
abr-111	35	9	to	to	PART
abr-111	35	10	use	use	VERB
abr-111	35	11	ppp	ppp	NOUN
abr-111	35	12	numbers	number	NOUN
abr-111	35	13	instead	instead	ADV
abr-111	35	14	of	of	ADP
abr-111	35	15	exchange	exchange	NOUN
abr-111	35	16	rates	rate	NOUN
abr-111	35	17	for	for	ADP
abr-111	35	18	translation	translation	NOUN
abr-111	35	19	.	.	PUNCT
abr-111	36	1	although	although	SCONJ
abr-111	36	2	the	the	DET
abr-111	36	3	economics	economics	NOUN
abr-111	36	4	literature	literature	NOUN
abr-111	36	5	does	do	AUX
abr-111	36	6	suggest	suggest	VERB
abr-111	36	7	that	that	SCONJ
abr-111	36	8	a	a	DET
abr-111	36	9	ppp	ppp	NOUN
abr-111	36	10	time	time	NOUN
abr-111	36	11	series	series	NOUN
abr-111	36	12	for	for	ADP
abr-111	36	13	a	a	DET
abr-111	36	14	given	give	VERB
abr-111	36	15	country	country	NOUN
abr-111	36	16	(	(	PUNCT
abr-111	36	17	in	in	ADP
abr-111	36	18	a	a	DET
abr-111	36	19	“	"	PUNCT
abr-111	36	20	country	country	NOUN
abr-111	36	21	pairing	pairing	NOUN
abr-111	36	22	”	"	PUNCT
abr-111	36	23	between	between	ADP
abr-111	36	24	that	that	DET
abr-111	36	25	country	country	NOUN
abr-111	36	26	and	and	CCONJ
abr-111	36	27	the	the	DET
abr-111	36	28	united	united	PROPN
abr-111	36	29	states	states	PROPN
abr-111	36	30	)	)	PUNCT
abr-111	36	31	should	should	AUX
abr-111	36	32	have	have	VERB
abr-111	36	33	lower	low	ADJ
abr-111	36	34	variability	variability	NOUN
abr-111	36	35	than	than	ADP
abr-111	36	36	an	an	DET
abr-111	36	37	exchange	exchange	NOUN
abr-111	36	38	rate	rate	NOUN
abr-111	36	39	time	time	NOUN
abr-111	36	40	series	series	PROPN
abr-111	36	41	,	,	PUNCT
abr-111	36	42	the	the	DET
abr-111	36	43	extent	extent	NOUN
abr-111	36	44	to	to	PART
abr-111	36	45	which	which	PRON
abr-111	36	46	this	this	PRON
abr-111	36	47	is	be	AUX
abr-111	36	48	true	true	ADJ
abr-111	36	49	for	for	SCONJ
abr-111	36	50	all	all	DET
abr-111	36	51	countries	country	NOUN
abr-111	36	52	is	be	AUX
abr-111	36	53	not	not	PART
abr-111	36	54	known	know	VERB
abr-111	36	55	.	.	PUNCT
abr-111	37	1	such	such	ADJ
abr-111	37	2	knowledge	knowledge	NOUN
abr-111	37	3	is	be	AUX
abr-111	37	4	critical	critical	ADJ
abr-111	37	5	to	to	ADP
abr-111	37	6	ppp	ppp	NOUN
abr-111	37	7	translation	translation	NOUN
abr-111	37	8	proposals	proposal	NOUN
abr-111	37	9	;	;	PUNCT
abr-111	37	10	despite	despite	SCONJ
abr-111	37	11	the	the	DET
abr-111	37	12	theoretical	theoretical	ADJ
abr-111	37	13	economics	economic	NOUN
abr-111	37	14	literature	literature	NOUN
abr-111	37	15	and	and	CCONJ
abr-111	37	16	the	the	DET
abr-111	37	17	theoretical	theoretical	ADJ
abr-111	37	18	accounting	accounting	NOUN
abr-111	37	19	literature	literature	NOUN
abr-111	37	20	,	,	PUNCT
abr-111	37	21	it	it	PRON
abr-111	37	22	may	may	AUX
abr-111	37	23	be	be	AUX
abr-111	37	24	true	true	ADJ
abr-111	37	25	that	that	SCONJ
abr-111	37	26	ppp	ppp	NOUN
abr-111	37	27	translation	translation	NOUN
abr-111	37	28	methodologies	methodology	NOUN
abr-111	37	29	might	might	AUX
abr-111	37	30	be	be	AUX
abr-111	37	31	highly	highly	ADV
abr-111	37	32	meaningful	meaningful	ADJ
abr-111	37	33	and	and	CCONJ
abr-111	37	34	useful	useful	ADJ
abr-111	37	35	in	in	ADP
abr-111	37	36	some	some	DET
abr-111	37	37	country	country	NOUN
abr-111	37	38	pairings	pairing	NOUN
abr-111	37	39	,	,	PUNCT
abr-111	37	40	but	but	CCONJ
abr-111	37	41	less	less	ADV
abr-111	37	42	useful	useful	ADJ
abr-111	37	43	,	,	PUNCT
abr-111	37	44	even	even	ADV
abr-111	37	45	harmful	harmful	ADJ
abr-111	37	46	in	in	ADP
abr-111	37	47	terms	term	NOUN
abr-111	37	48	of	of	ADP
abr-111	37	49	financial	financial	ADJ
abr-111	37	50	statement	statement	NOUN
abr-111	37	51	information	information	NOUN
abr-111	37	52	content	content	NOUN
abr-111	37	53	,	,	PUNCT
abr-111	37	54	in	in	ADP
abr-111	37	55	other	other	ADJ
abr-111	37	56	country	country	NOUN
abr-111	37	57	pairings	pairing	NOUN
abr-111	37	58	.	.	PUNCT
abr-111	38	1	literature	literature	NOUN
abr-111	38	2	review	review	NOUN
abr-111	38	3	does	do	AUX
abr-111	38	4	lower	low	ADJ
abr-111	38	5	variability	variability	NOUN
abr-111	38	6	of	of	ADP
abr-111	38	7	reported	report	VERB
abr-111	38	8	earnings	earning	NOUN
abr-111	38	9	result	result	NOUN
abr-111	38	10	in	in	ADP
abr-111	38	11	more	more	ADV
abr-111	38	12	useful	useful	ADJ
abr-111	38	13	information	information	NOUN
abr-111	38	14	?	?	PUNCT
abr-111	39	1	that	that	PRON
abr-111	39	2	is	be	AUX
abr-111	39	3	,	,	PUNCT
abr-111	39	4	is	be	AUX
abr-111	39	5	lower	low	ADJ
abr-111	39	6	variability	variability	NOUN
abr-111	39	7	of	of	ADP
abr-111	39	8	reported	report	VERB
abr-111	39	9	earnings	earning	NOUN
abr-111	39	10	a	a	DET
abr-111	39	11	normative	normative	ADJ
abr-111	39	12	criterion	criterion	NOUN
abr-111	39	13	against	against	ADP
abr-111	39	14	which	which	PRON
abr-111	39	15	to	to	PART
abr-111	39	16	evaluate	evaluate	VERB
abr-111	39	17	alternative	alternative	ADJ
abr-111	39	18	accounting	accounting	NOUN
abr-111	39	19	methods	method	NOUN
abr-111	39	20	?	?	PUNCT
abr-111	40	1	there	there	PRON
abr-111	40	2	are	be	VERB
abr-111	40	3	numerous	numerous	ADJ
abr-111	40	4	research	research	NOUN
abr-111	40	5	articles	article	NOUN
abr-111	40	6	in	in	ADP
abr-111	40	7	the	the	DET
abr-111	40	8	accounting	accounting	NOUN
abr-111	40	9	literature	literature	NOUN
abr-111	40	10	that	that	PRON
abr-111	40	11	indicate	indicate	VERB
abr-111	40	12	that	that	SCONJ
abr-111	40	13	managers	manager	NOUN
abr-111	40	14	and	and	CCONJ
abr-111	40	15	other	other	ADJ
abr-111	40	16	users	user	NOUN
abr-111	40	17	view	view	VERB
abr-111	40	18	high	high	ADJ
abr-111	40	19	variability	variability	NOUN
abr-111	40	20	of	of	ADP
abr-111	40	21	earnings	earning	NOUN
abr-111	40	22	as	as	ADP
abr-111	40	23	undesirable	undesirable	ADJ
abr-111	40	24	and	and	CCONJ
abr-111	40	25	less	less	ADV
abr-111	40	26	accurate	accurate	ADJ
abr-111	40	27	depictions	depiction	NOUN
abr-111	40	28	of	of	ADP
abr-111	40	29	the	the	DET
abr-111	40	30	holt	holt	PROPN
abr-111	40	31	77	77	NUM
abr-111	40	32	results	result	NOUN
abr-111	40	33	of	of	ADP
abr-111	40	34	operations	operation	NOUN
abr-111	40	35	than	than	ADP
abr-111	40	36	lower	low	ADJ
abr-111	40	37	variability	variability	NOUN
abr-111	40	38	of	of	ADP
abr-111	40	39	earnings	earning	NOUN
abr-111	40	40	.	.	PUNCT
abr-111	41	1	relevant	relevant	ADJ
abr-111	41	2	and	and	CCONJ
abr-111	41	3	representative	representative	ADJ
abr-111	41	4	20th	20th	ADJ
abr-111	41	5	century	century	NOUN
abr-111	41	6	literature	literature	NOUN
abr-111	41	7	a	a	DET
abr-111	41	8	number	number	NOUN
abr-111	41	9	of	of	ADP
abr-111	41	10	foreign	foreign	ADJ
abr-111	41	11	currency	currency	NOUN
abr-111	41	12	translation	translation	NOUN
abr-111	41	13	articles	article	NOUN
abr-111	41	14	indicate	indicate	VERB
abr-111	41	15	that	that	SCONJ
abr-111	41	16	the	the	DET
abr-111	41	17	requirements	requirement	NOUN
abr-111	41	18	of	of	ADP
abr-111	41	19	sfas	sfas	NOUN
abr-111	41	20	#	#	SYM
abr-111	41	21	8	8	NUM
abr-111	41	22	were	be	AUX
abr-111	41	23	perceived	perceive	VERB
abr-111	41	24	by	by	ADP
abr-111	41	25	many	many	ADJ
abr-111	41	26	financial	financial	ADJ
abr-111	41	27	statement	statement	NOUN
abr-111	41	28	users	user	NOUN
abr-111	41	29	,	,	PUNCT
abr-111	41	30	especially	especially	ADV
abr-111	41	31	managers	manager	NOUN
abr-111	41	32	,	,	PUNCT
abr-111	41	33	to	to	PART
abr-111	41	34	result	result	VERB
abr-111	41	35	in	in	ADP
abr-111	41	36	greater	great	ADJ
abr-111	41	37	variability	variability	NOUN
abr-111	41	38	of	of	ADP
abr-111	41	39	reported	report	VERB
abr-111	41	40	earnings	earning	NOUN
abr-111	41	41	than	than	ADP
abr-111	41	42	other	other	ADJ
abr-111	41	43	possible	possible	ADJ
abr-111	41	44	translation	translation	NOUN
abr-111	41	45	methodologies	methodology	NOUN
abr-111	41	46	(	(	PUNCT
abr-111	41	47	allan	allan	PROPN
abr-111	41	48	,	,	PUNCT
abr-111	41	49	1976	1976	NUM
abr-111	41	50	;	;	PUNCT
abr-111	41	51	biel	biel	PROPN
abr-111	41	52	,	,	PUNCT
abr-111	41	53	1976	1976	NUM
abr-111	41	54	;	;	PUNCT
abr-111	41	55	herschman	herschman	NOUN
abr-111	41	56	,	,	PUNCT
abr-111	41	57	1976	1976	NUM
abr-111	41	58	;	;	PUNCT
abr-111	41	59	mattlin	mattlin	NOUN
abr-111	41	60	,	,	PUNCT
abr-111	41	61	1976	1976	NUM
abr-111	41	62	;	;	PUNCT
abr-111	41	63	merjos	merjo	VERB
abr-111	41	64	,	,	PUNCT
abr-111	41	65	1977	1977	NUM
abr-111	41	66	;	;	PUNCT
abr-111	41	67	aggarwal	aggarwal	NOUN
abr-111	41	68	,	,	PUNCT
abr-111	41	69	1978	1978	NUM
abr-111	41	70	;	;	PUNCT
abr-111	41	71	porter	porter	NOUN
abr-111	41	72	,	,	PUNCT
abr-111	41	73	1983	1983	NUM
abr-111	41	74	;	;	PUNCT
abr-111	41	75	selling	selling	NOUN
abr-111	41	76	and	and	CCONJ
abr-111	41	77	sorter	sorter	NOUN
abr-111	41	78	,	,	PUNCT
abr-111	41	79	1983	1983	NUM
abr-111	41	80	)	)	PUNCT
abr-111	41	81	.	.	PUNCT
abr-111	42	1	collins	collins	PROPN
abr-111	42	2	and	and	CCONJ
abr-111	42	3	salatka	salatka	PROPN
abr-111	42	4	(	(	PUNCT
abr-111	42	5	1993	1993	NUM
abr-111	42	6	)	)	PUNCT
abr-111	42	7	concluded	conclude	VERB
abr-111	42	8	that	that	SCONJ
abr-111	42	9	including	include	VERB
abr-111	42	10	the	the	DET
abr-111	42	11	translation	translation	NOUN
abr-111	42	12	adjustment	adjustment	NOUN
abr-111	42	13	in	in	ADP
abr-111	42	14	net	net	ADJ
abr-111	42	15	income	income	NOUN
abr-111	42	16	as	as	SCONJ
abr-111	42	17	required	require	VERB
abr-111	42	18	by	by	ADP
abr-111	42	19	sfas	sfas	NOUN
abr-111	42	20	#	#	SYM
abr-111	42	21	8	8	NUM
abr-111	42	22	generated	generate	VERB
abr-111	42	23	noise	noise	NOUN
abr-111	42	24	that	that	PRON
abr-111	42	25	made	make	VERB
abr-111	42	26	reported	report	VERB
abr-111	42	27	earnings	earning	NOUN
abr-111	42	28	less	less	ADV
abr-111	42	29	meaningful	meaningful	ADJ
abr-111	42	30	.	.	PUNCT
abr-111	43	1	but	but	CCONJ
abr-111	43	2	the	the	DET
abr-111	43	3	translation	translation	NOUN
abr-111	43	4	adjustment	adjustment	NOUN
abr-111	43	5	is	be	AUX
abr-111	43	6	determined	determine	VERB
abr-111	43	7	by	by	ADP
abr-111	43	8	the	the	DET
abr-111	43	9	net	net	ADJ
abr-111	43	10	effect	effect	NOUN
abr-111	43	11	of	of	ADP
abr-111	43	12	all	all	DET
abr-111	43	13	the	the	DET
abr-111	43	14	translated	translate	VERB
abr-111	43	15	subsidiary	subsidiary	NOUN
abr-111	43	16	numbers	number	NOUN
abr-111	43	17	.	.	PUNCT
abr-111	44	1	none	none	NOUN
abr-111	44	2	of	of	ADP
abr-111	44	3	these	these	DET
abr-111	44	4	studies	study	NOUN
abr-111	44	5	contemplated	contemplate	VERB
abr-111	44	6	the	the	DET
abr-111	44	7	issue	issue	NOUN
abr-111	44	8	of	of	ADP
abr-111	44	9	ppp	ppp	PROPN
abr-111	44	10	versus	versus	X
abr-111	44	11	er	er	INTJ
abr-111	44	12	to	to	PART
abr-111	44	13	eliminate	eliminate	VERB
abr-111	44	14	some	some	PRON
abr-111	44	15	of	of	ADP
abr-111	44	16	the	the	DET
abr-111	44	17	noise	noise	NOUN
abr-111	44	18	in	in	ADP
abr-111	44	19	consolidated	consolidated	ADJ
abr-111	44	20	financial	financial	ADJ
abr-111	44	21	statement	statement	NOUN
abr-111	44	22	numbers	number	NOUN
abr-111	44	23	.	.	PUNCT
abr-111	45	1	from	from	ADP
abr-111	45	2	the	the	DET
abr-111	45	3	economics	economic	NOUN
abr-111	45	4	literature	literature	NOUN
abr-111	45	5	,	,	PUNCT
abr-111	45	6	the	the	DET
abr-111	45	7	ppp	ppp	PROPN
abr-111	45	8	theory	theory	NOUN
abr-111	45	9	of	of	ADP
abr-111	45	10	exchange	exchange	NOUN
abr-111	45	11	rates	rate	NOUN
abr-111	45	12	is	be	AUX
abr-111	45	13	summarized	summarize	VERB
abr-111	45	14	in	in	ADP
abr-111	45	15	officer	officer	NOUN
abr-111	45	16	(	(	PUNCT
abr-111	45	17	1982	1982	NUM
abr-111	45	18	)	)	PUNCT
abr-111	45	19	in	in	ADP
abr-111	45	20	three	three	NUM
abr-111	45	21	propositions	proposition	NOUN
abr-111	45	22	:	:	PUNCT
abr-111	45	23	(	(	PUNCT
abr-111	45	24	1	1	X
abr-111	45	25	)	)	PUNCT
abr-111	45	26	ppp	ppp	NOUN
abr-111	45	27	is	be	AUX
abr-111	45	28	the	the	DET
abr-111	45	29	principal	principal	ADJ
abr-111	45	30	determinant	determinant	ADJ
abr-111	45	31	of	of	ADP
abr-111	45	32	the	the	DET
abr-111	45	33	long	long	ADV
abr-111	45	34	-	-	PUNCT
abr-111	45	35	run	run	VERB
abr-111	45	36	equilibrium	equilibrium	NOUN
abr-111	45	37	exchange	exchange	NOUN
abr-111	45	38	rate	rate	NOUN
abr-111	45	39	,	,	PUNCT
abr-111	45	40	(	(	PUNCT
abr-111	45	41	2	2	X
abr-111	45	42	)	)	PUNCT
abr-111	45	43	the	the	DET
abr-111	45	44	short	short	ADJ
abr-111	45	45	-	-	PUNCT
abr-111	45	46	run	run	NOUN
abr-111	45	47	equilibrium	equilibrium	NOUN
abr-111	45	48	exchange	exchange	NOUN
abr-111	45	49	rate	rate	NOUN
abr-111	45	50	in	in	ADP
abr-111	45	51	any	any	DET
abr-111	45	52	current	current	ADJ
abr-111	45	53	period	period	NOUN
abr-111	45	54	is	be	AUX
abr-111	45	55	a	a	DET
abr-111	45	56	function	function	NOUN
abr-111	45	57	of	of	ADP
abr-111	45	58	the	the	DET
abr-111	45	59	long	long	ADV
abr-111	45	60	-	-	PUNCT
abr-111	45	61	run	run	VERB
abr-111	45	62	equilibrium	equilibrium	NOUN
abr-111	45	63	exchange	exchange	NOUN
abr-111	45	64	rate	rate	NOUN
abr-111	45	65	in	in	ADP
abr-111	45	66	the	the	DET
abr-111	45	67	sense	sense	NOUN
abr-111	45	68	that	that	SCONJ
abr-111	45	69	the	the	DET
abr-111	45	70	latter	latter	ADJ
abr-111	45	71	variable	variable	NOUN
abr-111	45	72	is	be	AUX
abr-111	45	73	the	the	DET
abr-111	45	74	principal	principal	NOUN
abr-111	45	75	determinant	determinant	ADJ
abr-111	45	76	of	of	ADP
abr-111	45	77	,	,	PUNCT
abr-111	45	78	and	and	CCONJ
abr-111	45	79	tends	tend	VERB
abr-111	45	80	to	to	PART
abr-111	45	81	be	be	AUX
abr-111	45	82	approached	approach	VERB
abr-111	45	83	by	by	ADP
abr-111	45	84	,	,	PUNCT
abr-111	45	85	the	the	DET
abr-111	45	86	former	former	ADJ
abr-111	45	87	,	,	PUNCT
abr-111	45	88	and	and	CCONJ
abr-111	45	89	(	(	PUNCT
abr-111	45	90	3	3	X
abr-111	45	91	)	)	PUNCT
abr-111	45	92	the	the	DET
abr-111	45	93	short	short	ADJ
abr-111	45	94	-	-	PUNCT
abr-111	45	95	run	run	NOUN
abr-111	45	96	equilibrium	equilibrium	NOUN
abr-111	45	97	exchange	exchange	NOUN
abr-111	45	98	rate	rate	NOUN
abr-111	45	99	in	in	ADP
abr-111	45	100	any	any	DET
abr-111	45	101	current	current	ADJ
abr-111	45	102	period	period	NOUN
abr-111	45	103	is	be	AUX
abr-111	45	104	determined	determine	VERB
abr-111	45	105	principally	principally	ADV
abr-111	45	106	by	by	ADP
abr-111	45	107	the	the	DET
abr-111	45	108	ppp	ppp	NOUN
abr-111	45	109	,	,	PUNCT
abr-111	45	110	with	with	ADP
abr-111	45	111	the	the	DET
abr-111	45	112	former	former	ADJ
abr-111	45	113	variable	variable	NOUN
abr-111	45	114	tending	tend	VERB
abr-111	45	115	to	to	PART
abr-111	45	116	equal	equal	VERB
abr-111	45	117	the	the	DET
abr-111	45	118	latter	latter	ADJ
abr-111	45	119	.	.	PUNCT
abr-111	46	1	the	the	DET
abr-111	46	2	equilibrium	equilibrium	NOUN
abr-111	46	3	exchange	exchange	NOUN
abr-111	46	4	rate	rate	NOUN
abr-111	46	5	is	be	AUX
abr-111	46	6	the	the	DET
abr-111	46	7	rate	rate	NOUN
abr-111	46	8	at	at	ADP
abr-111	46	9	which	which	PRON
abr-111	46	10	the	the	DET
abr-111	46	11	demand	demand	NOUN
abr-111	46	12	for	for	ADP
abr-111	46	13	a	a	DET
abr-111	46	14	currency	currency	NOUN
abr-111	46	15	and	and	CCONJ
abr-111	46	16	supply	supply	NOUN
abr-111	46	17	of	of	ADP
abr-111	46	18	the	the	DET
abr-111	46	19	same	same	ADJ
abr-111	46	20	currency	currency	NOUN
abr-111	46	21	are	be	AUX
abr-111	46	22	equal	equal	ADJ
abr-111	46	23	.	.	PUNCT
abr-111	47	1	at	at	ADP
abr-111	47	2	the	the	DET
abr-111	47	3	equilibrium	equilibrium	NOUN
abr-111	47	4	exchange	exchange	NOUN
abr-111	47	5	rate	rate	NOUN
abr-111	47	6	,	,	PUNCT
abr-111	47	7	the	the	DET
abr-111	47	8	price	price	NOUN
abr-111	47	9	for	for	ADP
abr-111	47	10	exchanging	exchange	VERB
abr-111	47	11	two	two	NUM
abr-111	47	12	currencies	currency	NOUN
abr-111	47	13	will	will	AUX
abr-111	47	14	remain	remain	VERB
abr-111	47	15	stable	stable	ADJ
abr-111	47	16	(	(	PUNCT
abr-111	47	17	the	the	DET
abr-111	47	18	free	free	ADJ
abr-111	47	19	financial	financial	PROPN
abr-111	47	20	dictionary	dictionary	PROPN
abr-111	47	21	,	,	PUNCT
abr-111	47	22	12/18/2014	12/18/2014	NUM
abr-111	47	23	)	)	PUNCT
abr-111	47	24	.	.	PUNCT
abr-111	48	1	actual	actual	ADJ
abr-111	48	2	exchange	exchange	NOUN
abr-111	48	3	rates	rate	NOUN
abr-111	48	4	are	be	AUX
abr-111	48	5	not	not	PART
abr-111	48	6	likely	likely	ADJ
abr-111	48	7	to	to	PART
abr-111	48	8	be	be	AUX
abr-111	48	9	equilibrium	equilibrium	NOUN
abr-111	48	10	.	.	PUNCT
abr-111	49	1	temporary	temporary	ADJ
abr-111	49	2	factors	factor	NOUN
abr-111	49	3	affecting	affect	VERB
abr-111	49	4	exchange	exchange	NOUN
abr-111	49	5	rates	rate	NOUN
abr-111	49	6	are	be	AUX
abr-111	49	7	always	always	ADV
abr-111	49	8	in	in	ADP
abr-111	49	9	play	play	NOUN
abr-111	49	10	,	,	PUNCT
abr-111	49	11	a	a	DET
abr-111	49	12	condition	condition	NOUN
abr-111	49	13	that	that	PRON
abr-111	49	14	continually	continually	ADV
abr-111	49	15	adds	add	VERB
abr-111	49	16	to	to	ADP
abr-111	49	17	the	the	DET
abr-111	49	18	variability	variability	NOUN
abr-111	49	19	of	of	ADP
abr-111	49	20	exchange	exchange	NOUN
abr-111	49	21	rates	rate	NOUN
abr-111	49	22	.	.	PUNCT
abr-111	50	1	under	under	ADP
abr-111	50	2	the	the	DET
abr-111	50	3	ppp	ppp	NOUN
abr-111	50	4	theory	theory	NOUN
abr-111	50	5	as	as	SCONJ
abr-111	50	6	described	describe	VERB
abr-111	50	7	by	by	ADP
abr-111	50	8	officer	officer	NOUN
abr-111	50	9	,	,	PUNCT
abr-111	50	10	ppp	ppp	PROPN
abr-111	50	11	would	would	AUX
abr-111	50	12	mitigate	mitigate	VERB
abr-111	50	13	the	the	DET
abr-111	50	14	effects	effect	NOUN
abr-111	50	15	of	of	ADP
abr-111	50	16	these	these	DET
abr-111	50	17	temporary	temporary	ADJ
abr-111	50	18	noise	noise	NOUN
abr-111	50	19	factors	factor	NOUN
abr-111	50	20	.	.	PUNCT
abr-111	51	1	this	this	PRON
abr-111	51	2	is	be	AUX
abr-111	51	3	a	a	DET
abr-111	51	4	reasonable	reasonable	ADJ
abr-111	51	5	argument	argument	NOUN
abr-111	51	6	in	in	ADP
abr-111	51	7	favor	favor	NOUN
abr-111	51	8	of	of	ADP
abr-111	51	9	the	the	DET
abr-111	51	10	use	use	NOUN
abr-111	51	11	of	of	ADP
abr-111	51	12	ppp	ppp	NOUN
abr-111	51	13	numbers	number	NOUN
abr-111	51	14	instead	instead	ADV
abr-111	51	15	of	of	ADP
abr-111	51	16	exchange	exchange	NOUN
abr-111	51	17	rates	rate	NOUN
abr-111	51	18	for	for	ADP
abr-111	51	19	foreign	foreign	ADJ
abr-111	51	20	currency	currency	NOUN
abr-111	51	21	translation	translation	NOUN
abr-111	51	22	,	,	PUNCT
abr-111	51	23	but	but	CCONJ
abr-111	51	24	the	the	DET
abr-111	51	25	argument	argument	NOUN
abr-111	51	26	is	be	AUX
abr-111	51	27	theoretical	theoretical	ADJ
abr-111	51	28	and	and	CCONJ
abr-111	51	29	is	be	AUX
abr-111	51	30	not	not	PART
abr-111	51	31	acceptable	acceptable	ADJ
abr-111	51	32	in	in	ADP
abr-111	51	33	accounting	accounting	NOUN
abr-111	51	34	standard	standard	NOUN
abr-111	51	35	setting	set	VERB
abr-111	51	36	without	without	ADP
abr-111	51	37	supporting	support	VERB
abr-111	51	38	empirical	empirical	ADJ
abr-111	51	39	and	and	CCONJ
abr-111	51	40	normative	normative	ADJ
abr-111	51	41	research	research	NOUN
abr-111	51	42	.	.	PUNCT
abr-111	52	1	relevant	relevant	ADJ
abr-111	52	2	and	and	CCONJ
abr-111	52	3	representative	representative	ADJ
abr-111	52	4	21st	21st	ADJ
abr-111	52	5	century	century	NOUN
abr-111	52	6	literature	literature	NOUN
abr-111	52	7	bazaz	bazaz	PROPN
abr-111	52	8	and	and	CCONJ
abr-111	52	9	senteney	senteney	PROPN
abr-111	52	10	(	(	PUNCT
abr-111	52	11	2001	2001	NUM
abr-111	52	12	)	)	PUNCT
abr-111	52	13	used	use	VERB
abr-111	52	14	an	an	DET
abr-111	52	15	equity	equity	NOUN
abr-111	52	16	valuation	valuation	NOUN
abr-111	52	17	model	model	NOUN
abr-111	52	18	to	to	PART
abr-111	52	19	investigate	investigate	VERB
abr-111	52	20	the	the	DET
abr-111	52	21	extent	extent	NOUN
abr-111	52	22	to	to	PART
abr-111	52	23	which	which	DET
abr-111	52	24	sfas	sfas	NOUN
abr-111	52	25	no	no	INTJ
abr-111	52	26	.	.	PROPN
abr-111	52	27	52	52	NUM
abr-111	52	28	unrealized	unrealized	ADJ
abr-111	52	29	foreign	foreign	ADJ
abr-111	52	30	currency	currency	NOUN
abr-111	52	31	translation	translation	NOUN
abr-111	52	32	gains	gain	NOUN
abr-111	52	33	and	and	CCONJ
abr-111	52	34	losses	loss	NOUN
abr-111	52	35	are	be	AUX
abr-111	52	36	reflected	reflect	VERB
abr-111	52	37	in	in	ADP
abr-111	52	38	levels	level	NOUN
abr-111	52	39	of	of	ADP
abr-111	52	40	equity	equity	NOUN
abr-111	52	41	security	security	NOUN
abr-111	52	42	prices	price	NOUN
abr-111	52	43	.	.	PUNCT
abr-111	53	1	it	it	PRON
abr-111	53	2	is	be	AUX
abr-111	53	3	a	a	DET
abr-111	53	4	sound	sound	ADJ
abr-111	53	5	theoretical	theoretical	ADJ
abr-111	53	6	observation	observation	NOUN
abr-111	53	7	that	that	SCONJ
abr-111	53	8	using	use	VERB
abr-111	53	9	numbers	number	NOUN
abr-111	53	10	closer	close	ADV
abr-111	53	11	to	to	ADP
abr-111	53	12	the	the	DET
abr-111	53	13	equilibrium	equilibrium	NOUN
abr-111	53	14	exchange	exchange	NOUN
abr-111	53	15	rate	rate	NOUN
abr-111	53	16	would	would	AUX
abr-111	53	17	increase	increase	VERB
abr-111	53	18	the	the	DET
abr-111	53	19	studied	study	VERB
abr-111	53	20	relationship	relationship	NOUN
abr-111	53	21	,	,	PUNCT
abr-111	53	22	although	although	SCONJ
abr-111	53	23	this	this	PRON
abr-111	53	24	has	have	AUX
abr-111	53	25	not	not	PART
abr-111	53	26	yet	yet	ADV
abr-111	53	27	been	be	AUX
abr-111	53	28	demonstrated	demonstrate	VERB
abr-111	53	29	with	with	ADP
abr-111	53	30	normative	normative	ADJ
abr-111	53	31	research	research	NOUN
abr-111	53	32	.	.	PUNCT
abr-111	54	1	louis	louis	PROPN
abr-111	54	2	(	(	PUNCT
abr-111	54	3	2003	2003	NUM
abr-111	54	4	)	)	PUNCT
abr-111	54	5	studied	study	VERB
abr-111	54	6	the	the	DET
abr-111	54	7	association	association	NOUN
abr-111	54	8	between	between	ADP
abr-111	54	9	change	change	NOUN
abr-111	54	10	in	in	ADP
abr-111	54	11	firm	firm	ADJ
abr-111	54	12	value	value	NOUN
abr-111	54	13	and	and	CCONJ
abr-111	54	14	the	the	DET
abr-111	54	15	foreign	foreign	ADJ
abr-111	54	16	translation	translation	NOUN
abr-111	54	17	adjustment	adjustment	NOUN
abr-111	54	18	.	.	PUNCT
abr-111	55	1	accounting	accounting	NOUN
abr-111	55	2	rules	rule	NOUN
abr-111	55	3	for	for	ADP
abr-111	55	4	currency	currency	NOUN
abr-111	55	5	translation	translation	NOUN
abr-111	55	6	usually	usually	ADV
abr-111	55	7	result	result	VERB
abr-111	55	8	in	in	ADP
abr-111	55	9	financial	financial	ADJ
abr-111	55	10	statement	statement	NOUN
abr-111	55	11	numbers	number	NOUN
abr-111	55	12	opposite	opposite	ADJ
abr-111	55	13	to	to	ADP
abr-111	55	14	the	the	DET
abr-111	55	15	economic	economic	ADJ
abr-111	55	16	effects	effect	NOUN
abr-111	55	17	of	of	ADP
abr-111	55	18	exchange	exchange	NOUN
abr-111	55	19	rate	rate	NOUN
abr-111	55	20	variations	variation	NOUN
abr-111	55	21	.	.	PUNCT
abr-111	56	1	thus	thus	ADV
abr-111	56	2	,	,	PUNCT
abr-111	56	3	the	the	DET
abr-111	56	4	translation	translation	NOUN
abr-111	56	5	adjustment	adjustment	NOUN
abr-111	56	6	could	could	AUX
abr-111	56	7	be	be	AUX
abr-111	56	8	associated	associate	VERB
abr-111	56	9	with	with	ADP
abr-111	56	10	a	a	DET
abr-111	56	11	loss	loss	NOUN
abr-111	56	12	of	of	ADP
abr-111	56	13	value	value	NOUN
abr-111	56	14	instead	instead	ADV
abr-111	56	15	of	of	ADP
abr-111	56	16	an	an	DET
abr-111	56	17	increase	increase	NOUN
abr-111	56	18	in	in	ADP
abr-111	56	19	value	value	NOUN
abr-111	56	20	.	.	PUNCT
abr-111	57	1	comments	comment	NOUN
abr-111	57	2	similar	similar	ADJ
abr-111	57	3	to	to	ADP
abr-111	57	4	those	those	PRON
abr-111	57	5	made	make	VERB
abr-111	57	6	above	above	ADV
abr-111	57	7	in	in	ADP
abr-111	57	8	relation	relation	NOUN
abr-111	57	9	to	to	PART
abr-111	57	10	bazaz	bazaz	VERB
abr-111	57	11	and	and	CCONJ
abr-111	57	12	senteney	senteney	PROPN
abr-111	57	13	(	(	PUNCT
abr-111	57	14	2001	2001	NUM
abr-111	57	15	)	)	PUNCT
abr-111	57	16	are	be	AUX
abr-111	57	17	appropriate	appropriate	ADJ
abr-111	57	18	here	here	ADV
abr-111	57	19	.	.	PUNCT
abr-111	58	1	holt	holt	PROPN
abr-111	58	2	(	(	PUNCT
abr-111	58	3	2004	2004	NUM
abr-111	58	4	)	)	PUNCT
abr-111	58	5	,	,	PUNCT
abr-111	58	6	a	a	DET
abr-111	58	7	descriptive	descriptive	ADJ
abr-111	58	8	study	study	NOUN
abr-111	58	9	,	,	PUNCT
abr-111	58	10	used	use	VERB
abr-111	58	11	a	a	DET
abr-111	58	12	complex	complex	ADJ
abr-111	58	13	method	method	NOUN
abr-111	58	14	of	of	ADP
abr-111	58	15	estimating	estimate	VERB
abr-111	58	16	the	the	DET
abr-111	58	17	temporal	temporal	ADJ
abr-111	58	18	characteristics	characteristic	NOUN
abr-111	58	19	of	of	ADP
abr-111	58	20	accounts	account	NOUN
abr-111	58	21	and	and	CCONJ
abr-111	58	22	compared	compare	VERB
abr-111	58	23	the	the	DET
abr-111	58	24	information	information	NOUN
abr-111	58	25	content	content	NOUN
abr-111	58	26	of	of	ADP
abr-111	58	27	return	return	NOUN
abr-111	58	28	on	on	ADP
abr-111	58	29	assets	asset	NOUN
abr-111	58	30	across	across	ADP
abr-111	58	31	translation	translation	NOUN
abr-111	58	32	methodologies	methodology	NOUN
abr-111	58	33	,	,	PUNCT
abr-111	58	34	including	include	VERB
abr-111	58	35	ppp	ppp	NOUN
abr-111	58	36	.	.	PUNCT
abr-111	59	1	the	the	DET
abr-111	59	2	study	study	NOUN
abr-111	59	3	provides	provide	VERB
abr-111	59	4	a	a	DET
abr-111	59	5	short	short	ADJ
abr-111	59	6	step	step	NOUN
abr-111	59	7	toward	toward	ADP
abr-111	59	8	answering	answer	VERB
abr-111	59	9	the	the	DET
abr-111	59	10	committee	committee	NOUN
abr-111	59	11	on	on	ADP
abr-111	59	12	international	international	ADJ
abr-111	59	13	accounting	accounting	NOUN
abr-111	59	14	’s	’s	PART
abr-111	59	15	question	question	NOUN
abr-111	59	16	regarding	regard	VERB
abr-111	59	17	the	the	DET
abr-111	59	18	viability	viability	NOUN
abr-111	59	19	of	of	ADP
abr-111	59	20	ppp	ppp	NOUN
abr-111	59	21	for	for	ADP
abr-111	59	22	translation	translation	NOUN
abr-111	59	23	.	.	PUNCT
abr-111	60	1	but	but	CCONJ
abr-111	60	2	the	the	DET
abr-111	60	3	study	study	NOUN
abr-111	60	4	does	do	AUX
abr-111	60	5	not	not	PART
abr-111	60	6	relate	relate	VERB
abr-111	60	7	various	various	ADJ
abr-111	60	8	returns	return	NOUN
abr-111	60	9	on	on	ADP
abr-111	60	10	assets	asset	NOUN
abr-111	60	11	to	to	ADP
abr-111	60	12	any	any	DET
abr-111	60	13	normative	normative	ADJ
abr-111	60	14	criterion	criterion	NOUN
abr-111	60	15	,	,	PUNCT
abr-111	60	16	and	and	CCONJ
abr-111	60	17	because	because	SCONJ
abr-111	60	18	of	of	ADP
abr-111	60	19	its	its	PRON
abr-111	60	20	scope	scope	NOUN
abr-111	60	21	was	be	AUX
abr-111	60	22	unable	unable	ADJ
abr-111	60	23	to	to	PART
abr-111	60	24	relate	relate	VERB
abr-111	60	25	the	the	DET
abr-111	60	26	findings	finding	NOUN
abr-111	60	27	to	to	ADP
abr-111	60	28	any	any	DET
abr-111	60	29	implications	implication	NOUN
abr-111	60	30	of	of	ADP
abr-111	60	31	noise	noise	NOUN
abr-111	60	32	.	.	PUNCT
abr-111	61	1	kwon	kwon	PROPN
abr-111	61	2	(	(	PUNCT
abr-111	61	3	2005	2005	NUM
abr-111	61	4	)	)	PUNCT
abr-111	61	5	indicated	indicate	VERB
abr-111	61	6	that	that	SCONJ
abr-111	61	7	foreign	foreign	ADJ
abr-111	61	8	investors	investor	NOUN
abr-111	61	9	generally	generally	ADV
abr-111	61	10	price	price	VERB
abr-111	61	11	exchange	exchange	NOUN
abr-111	61	12	risk	risk	NOUN
abr-111	61	13	differently	differently	ADV
abr-111	61	14	from	from	ADP
abr-111	61	15	local	local	ADJ
abr-111	61	16	investors	investor	NOUN
abr-111	61	17	,	,	PUNCT
abr-111	61	18	and	and	CCONJ
abr-111	61	19	that	that	SCONJ
abr-111	61	20	the	the	DET
abr-111	61	21	source	source	NOUN
abr-111	61	22	and	and	CCONJ
abr-111	61	23	magnitude	magnitude	NOUN
abr-111	61	24	of	of	ADP
abr-111	61	25	differences	difference	NOUN
abr-111	61	26	in	in	ADP
abr-111	61	27	exchange	exchange	NOUN
abr-111	61	28	risk	risk	NOUN
abr-111	61	29	pricing	pricing	NOUN
abr-111	61	30	varied	varied	ADJ
abr-111	61	31	comparison	comparison	NOUN
abr-111	61	32	of	of	ADP
abr-111	61	33	price	price	NOUN
abr-111	61	34	parity	parity	NOUN
abr-111	61	35	constructs	construct	NOUN
abr-111	61	36	with	with	ADP
abr-111	61	37	exchange	exchange	NOUN
abr-111	61	38	rates	rate	NOUN
abr-111	61	39	78	78	NUM
abr-111	61	40	significantly	significantly	ADV
abr-111	61	41	across	across	ADP
abr-111	61	42	countries	country	NOUN
abr-111	61	43	.	.	PUNCT
abr-111	62	1	it	it	PRON
abr-111	62	2	is	be	AUX
abr-111	62	3	not	not	PART
abr-111	62	4	known	know	VERB
abr-111	62	5	,	,	PUNCT
abr-111	62	6	based	base	VERB
abr-111	62	7	on	on	ADP
abr-111	62	8	existing	exist	VERB
abr-111	62	9	research	research	NOUN
abr-111	62	10	,	,	PUNCT
abr-111	62	11	whether	whether	SCONJ
abr-111	62	12	the	the	DET
abr-111	62	13	use	use	NOUN
abr-111	62	14	of	of	ADP
abr-111	62	15	ppp	ppp	NOUN
abr-111	62	16	would	would	AUX
abr-111	62	17	mitigate	mitigate	VERB
abr-111	62	18	the	the	DET
abr-111	62	19	observed	observe	VERB
abr-111	62	20	differences	difference	NOUN
abr-111	62	21	,	,	PUNCT
abr-111	62	22	or	or	CCONJ
abr-111	62	23	whether	whether	SCONJ
abr-111	62	24	the	the	DET
abr-111	62	25	differences	difference	NOUN
abr-111	62	26	are	be	AUX
abr-111	62	27	related	relate	VERB
abr-111	62	28	to	to	PART
abr-111	62	29	transient	transient	VERB
abr-111	62	30	factors	factor	NOUN
abr-111	62	31	.	.	PUNCT
abr-111	63	1	in	in	ADP
abr-111	63	2	another	another	DET
abr-111	63	3	empirical	empirical	ADJ
abr-111	63	4	study	study	NOUN
abr-111	63	5	,	,	PUNCT
abr-111	63	6	pinto	pinto	NOUN
abr-111	63	7	(	(	PUNCT
abr-111	63	8	2005	2005	NUM
abr-111	63	9	)	)	PUNCT
abr-111	63	10	tested	test	VERB
abr-111	63	11	foreign	foreign	ADJ
abr-111	63	12	currency	currency	NOUN
abr-111	63	13	translation	translation	NOUN
abr-111	63	14	adjustment	adjustment	NOUN
abr-111	63	15	value	value	NOUN
abr-111	63	16	relevance	relevance	NOUN
abr-111	63	17	in	in	ADP
abr-111	63	18	an	an	DET
abr-111	63	19	earnings	earning	NOUN
abr-111	63	20	and	and	CCONJ
abr-111	63	21	book	book	NOUN
abr-111	63	22	value	value	NOUN
abr-111	63	23	model	model	NOUN
abr-111	63	24	and	and	CCONJ
abr-111	63	25	observed	observe	VERB
abr-111	63	26	that	that	SCONJ
abr-111	63	27	foreign	foreign	ADJ
abr-111	63	28	currency	currency	NOUN
abr-111	63	29	translation	translation	NOUN
abr-111	63	30	adjustments	adjustment	NOUN
abr-111	63	31	are	be	AUX
abr-111	63	32	significantly	significantly	ADV
abr-111	63	33	value	value	NOUN
abr-111	63	34	relevant	relevant	ADJ
abr-111	63	35	.	.	PUNCT
abr-111	64	1	but	but	CCONJ
abr-111	64	2	the	the	DET
abr-111	64	3	study	study	NOUN
abr-111	64	4	did	do	AUX
abr-111	64	5	not	not	PART
abr-111	64	6	include	include	VERB
abr-111	64	7	a	a	DET
abr-111	64	8	ppp	ppp	NOUN
abr-111	64	9	methodology	methodology	NOUN
abr-111	64	10	for	for	ADP
abr-111	64	11	testing	testing	NOUN
abr-111	64	12	against	against	ADP
abr-111	64	13	er	er	INTJ
abr-111	64	14	.	.	PUNCT
abr-111	65	1	liu	liu	PROPN
abr-111	65	2	(	(	PUNCT
abr-111	65	3	2006	2006	NUM
abr-111	65	4	)	)	PUNCT
abr-111	65	5	used	use	VERB
abr-111	65	6	an	an	DET
abr-111	65	7	accounting	accounting	NOUN
abr-111	65	8	-	-	PUNCT
abr-111	65	9	based	base	VERB
abr-111	65	10	equity	equity	NOUN
abr-111	65	11	valuation	valuation	NOUN
abr-111	65	12	model	model	NOUN
abr-111	65	13	for	for	ADP
abr-111	65	14	multinational	multinational	ADJ
abr-111	65	15	firms	firm	NOUN
abr-111	65	16	to	to	PART
abr-111	65	17	examine	examine	VERB
abr-111	65	18	the	the	DET
abr-111	65	19	forecasting	forecasting	NOUN
abr-111	65	20	and	and	CCONJ
abr-111	65	21	valuation	valuation	NOUN
abr-111	65	22	properties	property	NOUN
abr-111	65	23	of	of	ADP
abr-111	65	24	foreign	foreign	ADJ
abr-111	65	25	currency	currency	NOUN
abr-111	65	26	translation	translation	NOUN
abr-111	65	27	gains	gain	NOUN
abr-111	65	28	and	and	CCONJ
abr-111	65	29	losses	loss	NOUN
abr-111	65	30	.	.	PUNCT
abr-111	66	1	it	it	PRON
abr-111	66	2	found	find	VERB
abr-111	66	3	that	that	SCONJ
abr-111	66	4	translation	translation	NOUN
abr-111	66	5	gains	gain	NOUN
abr-111	66	6	and	and	CCONJ
abr-111	66	7	losses	loss	NOUN
abr-111	66	8	could	could	AUX
abr-111	66	9	be	be	AUX
abr-111	66	10	subdivided	subdivide	VERB
abr-111	66	11	into	into	ADP
abr-111	66	12	a	a	DET
abr-111	66	13	core	core	NOUN
abr-111	66	14	component	component	NOUN
abr-111	66	15	and	and	CCONJ
abr-111	66	16	a	a	DET
abr-111	66	17	transitory	transitory	ADJ
abr-111	66	18	component	component	NOUN
abr-111	66	19	.	.	PUNCT
abr-111	67	1	the	the	DET
abr-111	67	2	combined	combined	ADJ
abr-111	67	3	effect	effect	NOUN
abr-111	67	4	was	be	AUX
abr-111	67	5	that	that	SCONJ
abr-111	67	6	translation	translation	NOUN
abr-111	67	7	gains	gain	NOUN
abr-111	67	8	and	and	CCONJ
abr-111	67	9	losses	loss	NOUN
abr-111	67	10	were	be	AUX
abr-111	67	11	more	more	ADV
abr-111	67	12	transitory	transitory	ADJ
abr-111	67	13	than	than	ADP
abr-111	67	14	transitory	transitory	ADJ
abr-111	67	15	earnings	earning	NOUN
abr-111	67	16	.	.	PUNCT
abr-111	68	1	current	current	ADJ
abr-111	68	2	research	research	NOUN
abr-111	68	3	does	do	AUX
abr-111	68	4	not	not	PART
abr-111	68	5	answer	answer	VERB
abr-111	68	6	the	the	DET
abr-111	68	7	question	question	NOUN
abr-111	68	8	as	as	ADP
abr-111	68	9	to	to	ADP
abr-111	68	10	how	how	SCONJ
abr-111	68	11	much	much	ADJ
abr-111	68	12	of	of	ADP
abr-111	68	13	the	the	DET
abr-111	68	14	transitory	transitory	ADJ
abr-111	68	15	component	component	NOUN
abr-111	68	16	is	be	AUX
abr-111	68	17	due	due	ADJ
abr-111	68	18	to	to	ADP
abr-111	68	19	the	the	DET
abr-111	68	20	use	use	NOUN
abr-111	68	21	of	of	ADP
abr-111	68	22	er	er	INTJ
abr-111	68	23	instead	instead	ADV
abr-111	68	24	of	of	ADP
abr-111	68	25	ppp	ppp	PROPN
abr-111	68	26	.	.	PUNCT
abr-111	69	1	wang	wang	PROPN
abr-111	69	2	et	et	PROPN
abr-111	69	3	al	al	PROPN
abr-111	69	4	(	(	PUNCT
abr-111	69	5	2006	2006	NUM
abr-111	69	6	)	)	PUNCT
abr-111	69	7	suggested	suggest	VERB
abr-111	69	8	that	that	SCONJ
abr-111	69	9	currency	currency	NOUN
abr-111	69	10	-	-	PUNCT
abr-111	69	11	translation	translation	NOUN
abr-111	69	12	differences	difference	NOUN
abr-111	69	13	are	be	AUX
abr-111	69	14	at	at	ADP
abr-111	69	15	times	time	NOUN
abr-111	69	16	incrementally	incrementally	ADV
abr-111	69	17	relevant	relevant	ADJ
abr-111	69	18	to	to	ADP
abr-111	69	19	returns	return	NOUN
abr-111	69	20	.	.	PUNCT
abr-111	70	1	in	in	ADP
abr-111	70	2	remains	remain	NOUN
abr-111	70	3	to	to	PART
abr-111	70	4	be	be	AUX
abr-111	70	5	determined	determine	VERB
abr-111	70	6	which	which	PRON
abr-111	70	7	performs	perform	VERB
abr-111	70	8	better	well	ADJ
abr-111	70	9	,	,	PUNCT
abr-111	70	10	ppp	ppp	NOUN
abr-111	70	11	or	or	CCONJ
abr-111	70	12	er	er	INTJ
abr-111	70	13	in	in	ADP
abr-111	70	14	this	this	DET
abr-111	70	15	regard	regard	NOUN
abr-111	70	16	.	.	PUNCT
abr-111	71	1	chambers	chamber	NOUN
abr-111	71	2	et	et	PROPN
abr-111	71	3	al	al	PROPN
abr-111	71	4	(	(	PUNCT
abr-111	71	5	2007	2007	NUM
abr-111	71	6	)	)	PUNCT
abr-111	71	7	provided	provide	VERB
abr-111	71	8	evidence	evidence	NOUN
abr-111	71	9	in	in	ADP
abr-111	71	10	the	the	DET
abr-111	71	11	post	post	NOUN
abr-111	71	12	-	-	NOUN
abr-111	71	13	sfas	sfas	ADJ
abr-111	71	14	#	#	SYM
abr-111	71	15	130	130	NUM
abr-111	71	16	period	period	NOUN
abr-111	71	17	that	that	PRON
abr-111	71	18	other	other	ADJ
abr-111	71	19	comprehensive	comprehensive	ADJ
abr-111	71	20	income	income	NOUN
abr-111	71	21	is	be	AUX
abr-111	71	22	priced	price	VERB
abr-111	71	23	by	by	ADP
abr-111	71	24	investors	investor	NOUN
abr-111	71	25	on	on	ADP
abr-111	71	26	a	a	DET
abr-111	71	27	dollar	dollar	NOUN
abr-111	71	28	-	-	PUNCT
abr-111	71	29	for	for	ADP
abr-111	71	30	-	-	PUNCT
abr-111	71	31	dollar	dollar	NOUN
abr-111	71	32	basis	basis	NOUN
abr-111	71	33	.	.	PUNCT
abr-111	72	1	two	two	NUM
abr-111	72	2	components	component	NOUN
abr-111	72	3	of	of	ADP
abr-111	72	4	other	other	ADJ
abr-111	72	5	comprehensive	comprehensive	ADJ
abr-111	72	6	income	income	NOUN
abr-111	72	7	,	,	PUNCT
abr-111	72	8	foreign	foreign	ADJ
abr-111	72	9	currency	currency	NOUN
abr-111	72	10	translation	translation	NOUN
abr-111	72	11	adjustment	adjustment	NOUN
abr-111	72	12	and	and	CCONJ
abr-111	72	13	unrealized	unrealized	ADJ
abr-111	72	14	gains	gain	NOUN
abr-111	72	15	and	and	CCONJ
abr-111	72	16	losses	loss	NOUN
abr-111	72	17	on	on	ADP
abr-111	72	18	available	available	ADJ
abr-111	72	19	-	-	PUNCT
abr-111	72	20	for	for	ADP
abr-111	72	21	-	-	PUNCT
abr-111	72	22	sale	sale	NOUN
abr-111	72	23	securities	security	NOUN
abr-111	72	24	,	,	PUNCT
abr-111	72	25	were	be	AUX
abr-111	72	26	found	find	VERB
abr-111	72	27	to	to	PART
abr-111	72	28	be	be	AUX
abr-111	72	29	priced	price	VERB
abr-111	72	30	by	by	ADP
abr-111	72	31	investors	investor	NOUN
abr-111	72	32	.	.	PUNCT
abr-111	73	1	but	but	CCONJ
abr-111	73	2	the	the	DET
abr-111	73	3	study	study	NOUN
abr-111	73	4	suggests	suggest	VERB
abr-111	73	5	that	that	SCONJ
abr-111	73	6	investors	investor	NOUN
abr-111	73	7	pay	pay	VERB
abr-111	73	8	greater	great	ADJ
abr-111	73	9	attention	attention	NOUN
abr-111	73	10	to	to	ADP
abr-111	73	11	other	other	ADJ
abr-111	73	12	comprehensive	comprehensive	ADJ
abr-111	73	13	information	information	NOUN
abr-111	73	14	reported	report	VERB
abr-111	73	15	in	in	ADP
abr-111	73	16	the	the	DET
abr-111	73	17	statement	statement	NOUN
abr-111	73	18	of	of	ADP
abr-111	73	19	changes	change	NOUN
abr-111	73	20	in	in	ADP
abr-111	73	21	equity	equity	NOUN
abr-111	73	22	,	,	PUNCT
abr-111	73	23	rather	rather	ADV
abr-111	73	24	than	than	ADP
abr-111	73	25	in	in	ADP
abr-111	73	26	a	a	DET
abr-111	73	27	statement	statement	NOUN
abr-111	73	28	of	of	ADP
abr-111	73	29	financial	financial	ADJ
abr-111	73	30	performance	performance	NOUN
abr-111	73	31	.	.	PUNCT
abr-111	74	1	holt	holt	PROPN
abr-111	74	2	(	(	PUNCT
abr-111	74	3	2011	2011	NUM
abr-111	74	4	)	)	PUNCT
abr-111	74	5	made	make	VERB
abr-111	74	6	a	a	DET
abr-111	74	7	normative	normative	ADJ
abr-111	74	8	evaluation	evaluation	NOUN
abr-111	74	9	of	of	ADP
abr-111	74	10	translation	translation	NOUN
abr-111	74	11	methodologies	methodology	NOUN
abr-111	74	12	based	base	VERB
abr-111	74	13	on	on	ADP
abr-111	74	14	firm	firm	ADJ
abr-111	74	15	valuation	valuation	NOUN
abr-111	74	16	and	and	CCONJ
abr-111	74	17	found	find	VERB
abr-111	74	18	that	that	SCONJ
abr-111	74	19	ppp	ppp	NOUN
abr-111	74	20	performed	perform	VERB
abr-111	74	21	well	well	ADV
abr-111	74	22	against	against	ADP
abr-111	74	23	this	this	DET
abr-111	74	24	criterion	criterion	NOUN
abr-111	74	25	compared	compare	VERB
abr-111	74	26	to	to	ADP
abr-111	74	27	exchange	exchange	NOUN
abr-111	74	28	rates	rate	NOUN
abr-111	74	29	.	.	PUNCT
abr-111	75	1	holt	holt	PROPN
abr-111	75	2	(	(	PUNCT
abr-111	75	3	2006	2006	NUM
abr-111	75	4	)	)	PUNCT
abr-111	75	5	suggested	suggest	VERB
abr-111	75	6	superiority	superiority	NOUN
abr-111	75	7	of	of	ADP
abr-111	75	8	the	the	DET
abr-111	75	9	use	use	NOUN
abr-111	75	10	of	of	ADP
abr-111	75	11	ppp	ppp	NOUN
abr-111	75	12	over	over	ADP
abr-111	75	13	exchange	exchange	NOUN
abr-111	75	14	rates	rate	NOUN
abr-111	75	15	for	for	ADP
abr-111	75	16	variability	variability	NOUN
abr-111	75	17	of	of	ADP
abr-111	75	18	reported	report	VERB
abr-111	75	19	earnings	earning	NOUN
abr-111	75	20	.	.	PUNCT
abr-111	76	1	holt(2012	holt(2012	NOUN
abr-111	76	2	)	)	PUNCT
abr-111	76	3	focused	focus	VERB
abr-111	76	4	on	on	ADP
abr-111	76	5	two	two	NUM
abr-111	76	6	short	short	ADJ
abr-111	76	7	-	-	PUNCT
abr-111	76	8	term	term	NOUN
abr-111	76	9	liquidity	liquidity	NOUN
abr-111	76	10	ratios	ratio	NOUN
abr-111	76	11	,	,	PUNCT
abr-111	76	12	the	the	DET
abr-111	76	13	current	current	ADJ
abr-111	76	14	ratio	ratio	NOUN
abr-111	76	15	and	and	CCONJ
abr-111	76	16	inventory	inventory	NOUN
abr-111	76	17	turnover	turnover	NOUN
abr-111	76	18	and	and	CCONJ
abr-111	76	19	attempted	attempt	VERB
abr-111	76	20	to	to	PART
abr-111	76	21	identify	identify	VERB
abr-111	76	22	,	,	PUNCT
abr-111	76	23	in	in	ADP
abr-111	76	24	terms	term	NOUN
abr-111	76	25	of	of	ADP
abr-111	76	26	empirical	empirical	ADJ
abr-111	76	27	properties	property	NOUN
abr-111	76	28	,	,	PUNCT
abr-111	76	29	if	if	SCONJ
abr-111	76	30	and	and	CCONJ
abr-111	76	31	in	in	ADP
abr-111	76	32	what	what	PRON
abr-111	76	33	ways	way	NOUN
abr-111	76	34	foreign	foreign	ADJ
abr-111	76	35	currency	currency	NOUN
abr-111	76	36	translation	translation	NOUN
abr-111	76	37	methodologies	methodology	NOUN
abr-111	76	38	generate	generate	VERB
abr-111	76	39	different	different	ADJ
abr-111	76	40	results	result	NOUN
abr-111	76	41	.	.	PUNCT
abr-111	77	1	analysis	analysis	NOUN
abr-111	77	2	of	of	ADP
abr-111	77	3	meaningfully	meaningfully	ADV
abr-111	77	4	-	-	PUNCT
abr-111	77	5	paired	pair	VERB
abr-111	77	6	observations	observation	NOUN
abr-111	77	7	indicated	indicate	VERB
abr-111	77	8	substantially	substantially	ADV
abr-111	77	9	different	different	ADJ
abr-111	77	10	current	current	ADJ
abr-111	77	11	ratio	ratio	NOUN
abr-111	77	12	and	and	CCONJ
abr-111	77	13	inventory	inventory	NOUN
abr-111	77	14	turnover	turnover	NOUN
abr-111	77	15	numbers	number	NOUN
abr-111	77	16	across	across	ADP
abr-111	77	17	translation	translation	NOUN
abr-111	77	18	methodologies	methodology	NOUN
abr-111	77	19	.	.	PUNCT
abr-111	78	1	but	but	CCONJ
abr-111	78	2	the	the	DET
abr-111	78	3	results	result	NOUN
abr-111	78	4	were	be	AUX
abr-111	78	5	not	not	PART
abr-111	78	6	consistent	consistent	ADJ
abr-111	78	7	from	from	ADP
abr-111	78	8	year	year	NOUN
abr-111	78	9	to	to	ADP
abr-111	78	10	year	year	NOUN
abr-111	78	11	and	and	CCONJ
abr-111	78	12	the	the	DET
abr-111	78	13	results	result	NOUN
abr-111	78	14	of	of	ADP
abr-111	78	15	all	all	DET
abr-111	78	16	the	the	DET
abr-111	78	17	fifty	fifty	NUM
abr-111	78	18	sample	sample	NOUN
abr-111	78	19	companies	company	NOUN
abr-111	78	20	,	,	PUNCT
abr-111	78	21	taken	take	VERB
abr-111	78	22	together	together	ADV
abr-111	78	23	,	,	PUNCT
abr-111	78	24	did	do	AUX
abr-111	78	25	not	not	PART
abr-111	78	26	hold	hold	VERB
abr-111	78	27	for	for	ADP
abr-111	78	28	all	all	DET
abr-111	78	29	the	the	DET
abr-111	78	30	individual	individual	ADJ
abr-111	78	31	companies	company	NOUN
abr-111	78	32	.	.	PUNCT
abr-111	79	1	at	at	ADP
abr-111	79	2	the	the	DET
abr-111	79	3	firm	firm	ADJ
abr-111	79	4	level	level	NOUN
abr-111	79	5	,	,	PUNCT
abr-111	79	6	the	the	DET
abr-111	79	7	results	result	NOUN
abr-111	79	8	were	be	AUX
abr-111	79	9	highly	highly	ADV
abr-111	79	10	firm	firm	ADJ
abr-111	79	11	specific	specific	ADJ
abr-111	79	12	.	.	PUNCT
abr-111	80	1	holt	holt	PROPN
abr-111	80	2	(	(	PUNCT
abr-111	80	3	2013	2013	NUM
abr-111	80	4	)	)	PUNCT
abr-111	80	5	tested	test	VERB
abr-111	80	6	alternative	alternative	ADJ
abr-111	80	7	translation	translation	NOUN
abr-111	80	8	methodologies	methodology	NOUN
abr-111	80	9	against	against	ADP
abr-111	80	10	the	the	DET
abr-111	80	11	fischer	fischer	PROPN
abr-111	80	12	black	black	ADJ
abr-111	80	13	method	method	NOUN
abr-111	80	14	of	of	ADP
abr-111	80	15	evaluating	evaluate	VERB
abr-111	80	16	accounting	accounting	NOUN
abr-111	80	17	alternatives	alternative	NOUN
abr-111	80	18	with	with	ADP
abr-111	80	19	a	a	DET
abr-111	80	20	conclusion	conclusion	NOUN
abr-111	80	21	favorable	favorable	ADJ
abr-111	80	22	to	to	ADP
abr-111	80	23	ppp	ppp	PROPN
abr-111	80	24	.	.	PROPN
abr-111	81	1	holt	holt	PROPN
abr-111	81	2	(	(	PUNCT
abr-111	81	3	2014a	2014a	NUM
abr-111	81	4	)	)	PUNCT
abr-111	81	5	tested	test	VERB
abr-111	81	6	alternative	alternative	ADJ
abr-111	81	7	translation	translation	NOUN
abr-111	81	8	methodologies	methodology	NOUN
abr-111	81	9	against	against	ADP
abr-111	81	10	the	the	DET
abr-111	81	11	normative	normative	ADJ
abr-111	81	12	criterion	criterion	NOUN
abr-111	81	13	of	of	ADP
abr-111	81	14	present	present	ADJ
abr-111	81	15	values	value	NOUN
abr-111	81	16	of	of	ADP
abr-111	81	17	future	future	ADJ
abr-111	81	18	cash	cash	NOUN
abr-111	81	19	flows	flow	NOUN
abr-111	81	20	to	to	ADP
abr-111	81	21	investors	investor	NOUN
abr-111	81	22	and	and	CCONJ
abr-111	81	23	concluded	conclude	VERB
abr-111	81	24	a	a	DET
abr-111	81	25	favorable	favorable	ADJ
abr-111	81	26	result	result	NOUN
abr-111	81	27	for	for	ADP
abr-111	81	28	ppp	ppp	PROPN
abr-111	81	29	.	.	PUNCT
abr-111	82	1	holt	holt	PROPN
abr-111	82	2	(	(	PUNCT
abr-111	82	3	2014b	2014b	NUM
abr-111	82	4	)	)	PUNCT
abr-111	82	5	tested	test	VERB
abr-111	82	6	methodologies	methodology	NOUN
abr-111	82	7	against	against	ADP
abr-111	82	8	the	the	DET
abr-111	82	9	predictability	predictability	NOUN
abr-111	82	10	of	of	ADP
abr-111	82	11	reported	report	VERB
abr-111	82	12	earnings	earning	NOUN
abr-111	82	13	with	with	ADP
abr-111	82	14	similar	similar	ADJ
abr-111	82	15	favorable	favorable	ADJ
abr-111	82	16	results	result	NOUN
abr-111	82	17	for	for	ADP
abr-111	82	18	ppp	ppp	NOUN
abr-111	82	19	.	.	PUNCT
abr-111	83	1	methodology	methodology	NOUN
abr-111	83	2	the	the	DET
abr-111	83	3	countries	country	NOUN
abr-111	83	4	used	use	VERB
abr-111	83	5	to	to	PART
abr-111	83	6	form	form	VERB
abr-111	83	7	the	the	DET
abr-111	83	8	“	"	PUNCT
abr-111	83	9	country	country	NOUN
abr-111	83	10	pairs	pair	NOUN
abr-111	83	11	”	"	PUNCT
abr-111	83	12	were	be	AUX
abr-111	83	13	taken	take	VERB
abr-111	83	14	from	from	ADP
abr-111	83	15	the	the	DET
abr-111	83	16	top	top	ADJ
abr-111	83	17	twenty	twenty	NUM
abr-111	83	18	-	-	PUNCT
abr-111	83	19	five	five	NUM
abr-111	83	20	countries	country	NOUN
abr-111	83	21	according	accord	VERB
abr-111	83	22	to	to	ADP
abr-111	83	23	gross	gross	ADJ
abr-111	83	24	domestic	domestic	ADJ
abr-111	83	25	product	product	NOUN
abr-111	83	26	as	as	SCONJ
abr-111	83	27	indicated	indicate	VERB
abr-111	83	28	in	in	ADP
abr-111	83	29	international	international	ADJ
abr-111	83	30	monetary	monetary	ADJ
abr-111	83	31	fund	fund	NOUN
abr-111	83	32	2013	2013	NUM
abr-111	83	33	and	and	CCONJ
abr-111	83	34	augmented	augment	VERB
abr-111	83	35	by	by	ADP
abr-111	83	36	treasury	treasury	PROPN
abr-111	83	37	direct	direct	PROPN
abr-111	83	38	2005	2005	NUM
abr-111	83	39	and	and	CCONJ
abr-111	83	40	united	united	PROPN
abr-111	83	41	states	states	PROPN
abr-111	83	42	census	census	PROPN
abr-111	83	43	2014	2014	NUM
abr-111	83	44	.	.	PUNCT
abr-111	84	1	as	as	SCONJ
abr-111	84	2	noted	note	VERB
abr-111	84	3	above	above	ADV
abr-111	84	4	,	,	PUNCT
abr-111	84	5	all	all	DET
abr-111	84	6	country	country	NOUN
abr-111	84	7	pairs	pair	NOUN
abr-111	84	8	include	include	VERB
abr-111	84	9	the	the	DET
abr-111	84	10	united	united	PROPN
abr-111	84	11	states	states	PROPN
abr-111	84	12	leaving	leave	VERB
abr-111	84	13	twenty	twenty	NUM
abr-111	84	14	-	-	PUNCT
abr-111	84	15	four	four	NUM
abr-111	84	16	countries	country	NOUN
abr-111	84	17	for	for	ADP
abr-111	84	18	pairing	pair	VERB
abr-111	84	19	.	.	PUNCT
abr-111	85	1	for	for	ADP
abr-111	85	2	various	various	ADJ
abr-111	85	3	economic	economic	ADJ
abr-111	85	4	reasons	reason	NOUN
abr-111	85	5	,	,	PUNCT
abr-111	85	6	iraq	iraq	PROPN
abr-111	85	7	and	and	CCONJ
abr-111	85	8	turkey	turkey	NOUN
abr-111	85	9	were	be	AUX
abr-111	85	10	excluded	exclude	VERB
abr-111	85	11	,	,	PUNCT
abr-111	85	12	resulting	result	VERB
abr-111	85	13	in	in	ADP
abr-111	85	14	twenty	twenty	NUM
abr-111	85	15	-	-	PUNCT
abr-111	85	16	two	two	NUM
abr-111	85	17	country	country	NOUN
abr-111	85	18	pairings	pairing	NOUN
abr-111	85	19	.	.	PUNCT
abr-111	86	1	month	month	NOUN
abr-111	86	2	-	-	PUNCT
abr-111	86	3	end	end	NOUN
abr-111	86	4	exchange	exchange	NOUN
abr-111	86	5	rates	rate	NOUN
abr-111	86	6	between	between	ADP
abr-111	86	7	each	each	PRON
abr-111	86	8	of	of	ADP
abr-111	86	9	the	the	DET
abr-111	86	10	twenty	twenty	NUM
abr-111	86	11	-	-	PUNCT
abr-111	86	12	two	two	NUM
abr-111	86	13	countries	country	NOUN
abr-111	86	14	and	and	CCONJ
abr-111	86	15	the	the	DET
abr-111	86	16	united	united	PROPN
abr-111	86	17	states	states	PROPN
abr-111	86	18	were	be	AUX
abr-111	86	19	obtained	obtain	VERB
abr-111	86	20	from	from	ADP
abr-111	86	21	january	january	PROPN
abr-111	86	22	1999	1999	NUM
abr-111	86	23	through	through	ADP
abr-111	86	24	december	december	PROPN
abr-111	86	25	2013	2013	NUM
abr-111	86	26	.	.	PUNCT
abr-111	87	1	in	in	ADP
abr-111	87	2	order	order	NOUN
abr-111	87	3	to	to	PART
abr-111	87	4	construct	construct	VERB
abr-111	87	5	the	the	DET
abr-111	87	6	ppp	ppp	NOUN
abr-111	87	7	monthly	monthly	ADJ
abr-111	87	8	time	time	NOUN
abr-111	87	9	series	series	NOUN
abr-111	87	10	for	for	ADP
abr-111	87	11	the	the	DET
abr-111	87	12	same	same	ADJ
abr-111	87	13	period	period	NOUN
abr-111	87	14	,	,	PUNCT
abr-111	87	15	the	the	DET
abr-111	87	16	united	united	PROPN
abr-111	87	17	states	states	PROPN
abr-111	87	18	monthly	monthly	ADJ
abr-111	87	19	consumer	consumer	NOUN
abr-111	87	20	price	price	NOUN
abr-111	87	21	indexes	index	NOUN
abr-111	87	22	and	and	CCONJ
abr-111	87	23	the	the	DET
abr-111	87	24	corresponding	correspond	VERB
abr-111	87	25	consumer	consumer	NOUN
abr-111	87	26	price	price	NOUN
abr-111	87	27	indexes	index	NOUN
abr-111	87	28	for	for	ADP
abr-111	87	29	the	the	DET
abr-111	87	30	twenty	twenty	NUM
abr-111	87	31	-	-	PUNCT
abr-111	87	32	two	two	NUM
abr-111	87	33	countries	country	NOUN
abr-111	87	34	were	be	AUX
abr-111	87	35	obtained	obtain	VERB
abr-111	87	36	.	.	PUNCT
abr-111	88	1	holt	holt	PROPN
abr-111	88	2	77	77	NUM
abr-111	88	3	purchasing	purchasing	NOUN
abr-111	88	4	power	power	NOUN
abr-111	88	5	parity	parity	NOUN
abr-111	88	6	(	(	PUNCT
abr-111	88	7	ppp	ppp	NOUN
abr-111	88	8	)	)	PUNCT
abr-111	88	9	time	time	NOUN
abr-111	88	10	series	series	PROPN
abr-111	88	11	construction	construction	VERB
abr-111	88	12	the	the	DET
abr-111	88	13	use	use	NOUN
abr-111	88	14	of	of	ADP
abr-111	88	15	exchanges	exchange	NOUN
abr-111	88	16	rates	rate	NOUN
abr-111	88	17	in	in	ADP
abr-111	88	18	translation	translation	NOUN
abr-111	88	19	has	have	VERB
abr-111	88	20	no	no	DET
abr-111	88	21	rigorous	rigorous	ADJ
abr-111	88	22	defense	defense	NOUN
abr-111	88	23	,	,	PUNCT
abr-111	88	24	and	and	CCONJ
abr-111	88	25	exchange	exchange	NOUN
abr-111	88	26	rates	rate	NOUN
abr-111	88	27	are	be	AUX
abr-111	88	28	not	not	PART
abr-111	88	29	related	relate	VERB
abr-111	88	30	in	in	ADP
abr-111	88	31	any	any	DET
abr-111	88	32	clear	clear	ADJ
abr-111	88	33	way	way	NOUN
abr-111	88	34	to	to	ADP
abr-111	88	35	accounting	accounting	NOUN
abr-111	88	36	measures	measure	NOUN
abr-111	88	37	.	.	PUNCT
abr-111	89	1	none	none	NOUN
abr-111	89	2	of	of	ADP
abr-111	89	3	the	the	DET
abr-111	89	4	exchange	exchange	NOUN
abr-111	89	5	-	-	PUNCT
abr-111	89	6	rate	rate	NOUN
abr-111	89	7	based	base	VERB
abr-111	89	8	translation	translation	NOUN
abr-111	89	9	methodologies	methodology	NOUN
abr-111	89	10	has	have	AUX
abr-111	89	11	been	be	AUX
abr-111	89	12	shown	show	VERB
abr-111	89	13	theoretically	theoretically	ADV
abr-111	89	14	or	or	CCONJ
abr-111	89	15	empirically	empirically	ADV
abr-111	89	16	to	to	PART
abr-111	89	17	be	be	AUX
abr-111	89	18	superior	superior	ADJ
abr-111	89	19	to	to	ADP
abr-111	89	20	the	the	DET
abr-111	89	21	others	other	NOUN
abr-111	89	22	under	under	ADP
abr-111	89	23	all	all	DET
abr-111	89	24	circumstances	circumstance	NOUN
abr-111	89	25	.	.	PUNCT
abr-111	90	1	patz	patz	NOUN
abr-111	90	2	(	(	PUNCT
abr-111	90	3	1978	1978	NUM
abr-111	90	4	)	)	PUNCT
abr-111	90	5	suggests	suggest	VERB
abr-111	90	6	this	this	PRON
abr-111	90	7	may	may	AUX
abr-111	90	8	result	result	VERB
abr-111	90	9	from	from	ADP
abr-111	90	10	the	the	DET
abr-111	90	11	use	use	NOUN
abr-111	90	12	of	of	ADP
abr-111	90	13	exchange	exchange	NOUN
abr-111	90	14	rates	rate	NOUN
abr-111	90	15	themselves	themselves	PRON
abr-111	90	16	.	.	PUNCT
abr-111	91	1	the	the	DET
abr-111	91	2	price	price	NOUN
abr-111	91	3	parity	parity	NOUN
abr-111	91	4	method	method	NOUN
abr-111	91	5	of	of	ADP
abr-111	91	6	translation	translation	NOUN
abr-111	91	7	is	be	AUX
abr-111	91	8	described	describe	VERB
abr-111	91	9	in	in	ADP
abr-111	91	10	full	full	ADJ
abr-111	91	11	in	in	ADP
abr-111	91	12	patz	patz	PROPN
abr-111	91	13	(	(	PUNCT
abr-111	91	14	1981	1981	NUM
abr-111	91	15	)	)	PUNCT
abr-111	91	16	.	.	PUNCT
abr-111	92	1	for	for	ADP
abr-111	92	2	an	an	DET
abr-111	92	3	analysis	analysis	NOUN
abr-111	92	4	of	of	ADP
abr-111	92	5	the	the	DET
abr-111	92	6	state	state	NOUN
abr-111	92	7	of	of	ADP
abr-111	92	8	the	the	DET
abr-111	92	9	art	art	NOUN
abr-111	92	10	of	of	ADP
abr-111	92	11	currency	currency	NOUN
abr-111	92	12	translation	translation	NOUN
abr-111	92	13	theory	theory	NOUN
abr-111	92	14	and	and	CCONJ
abr-111	92	15	the	the	DET
abr-111	92	16	lack	lack	NOUN
abr-111	92	17	of	of	ADP
abr-111	92	18	definitive	definitive	ADJ
abr-111	92	19	research	research	NOUN
abr-111	92	20	of	of	ADP
abr-111	92	21	the	the	DET
abr-111	92	22	ppp	ppp	NOUN
abr-111	92	23	alternative	alternative	NOUN
abr-111	92	24	,	,	PUNCT
abr-111	92	25	see	see	VERB
abr-111	92	26	patz	patz	PROPN
abr-111	92	27	(	(	PUNCT
abr-111	92	28	2006	2006	NUM
abr-111	92	29	)	)	PUNCT
abr-111	92	30	.	.	PUNCT
abr-111	93	1	using	use	VERB
abr-111	93	2	the	the	DET
abr-111	93	3	price	price	NOUN
abr-111	93	4	parity	parity	NOUN
abr-111	93	5	methodology	methodology	NOUN
abr-111	93	6	,	,	PUNCT
abr-111	93	7	foreign	foreign	ADJ
abr-111	93	8	accounts	account	NOUN
abr-111	93	9	are	be	AUX
abr-111	93	10	translated	translate	VERB
abr-111	93	11	into	into	ADP
abr-111	93	12	dollars	dollar	NOUN
abr-111	93	13	using	use	VERB
abr-111	93	14	a	a	DET
abr-111	93	15	temporal	temporal	ADJ
abr-111	93	16	method	method	NOUN
abr-111	93	17	approach	approach	NOUN
abr-111	93	18	,	,	PUNCT
abr-111	93	19	but	but	CCONJ
abr-111	93	20	using	use	VERB
abr-111	93	21	a	a	DET
abr-111	93	22	time	time	NOUN
abr-111	93	23	series	series	NOUN
abr-111	93	24	of	of	ADP
abr-111	93	25	price	price	NOUN
abr-111	93	26	parity	parity	NOUN
abr-111	93	27	relative	relative	ADJ
abr-111	93	28	purchasing	purchasing	NOUN
abr-111	93	29	power	power	NOUN
abr-111	93	30	indices	index	NOUN
abr-111	93	31	.	.	PUNCT
abr-111	94	1	the	the	DET
abr-111	94	2	purpose	purpose	NOUN
abr-111	94	3	is	be	AUX
abr-111	94	4	to	to	PART
abr-111	94	5	reflect	reflect	VERB
abr-111	94	6	the	the	DET
abr-111	94	7	command	command	NOUN
abr-111	94	8	over	over	ADP
abr-111	94	9	goods	good	NOUN
abr-111	94	10	and	and	CCONJ
abr-111	94	11	services	service	NOUN
abr-111	94	12	in	in	ADP
abr-111	94	13	the	the	DET
abr-111	94	14	economy	economy	NOUN
abr-111	94	15	in	in	ADP
abr-111	94	16	which	which	PRON
abr-111	94	17	the	the	DET
abr-111	94	18	subsidiary	subsidiary	NOUN
abr-111	94	19	operates	operate	VERB
abr-111	94	20	.	.	PUNCT
abr-111	95	1	it	it	PRON
abr-111	95	2	is	be	AUX
abr-111	95	3	assumed	assume	VERB
abr-111	95	4	that	that	SCONJ
abr-111	95	5	foreign	foreign	ADJ
abr-111	95	6	subsidiaries	subsidiary	NOUN
abr-111	95	7	do	do	AUX
abr-111	95	8	not	not	PART
abr-111	95	9	exist	exist	VERB
abr-111	95	10	solely	solely	ADV
abr-111	95	11	for	for	ADP
abr-111	95	12	the	the	DET
abr-111	95	13	purpose	purpose	NOUN
abr-111	95	14	of	of	ADP
abr-111	95	15	generating	generate	VERB
abr-111	95	16	dollar	dollar	NOUN
abr-111	95	17	cash	cash	NOUN
abr-111	95	18	flows	flow	NOUN
abr-111	95	19	to	to	ADP
abr-111	95	20	the	the	DET
abr-111	95	21	parent	parent	NOUN
abr-111	95	22	,	,	PUNCT
abr-111	95	23	but	but	CCONJ
abr-111	95	24	rather	rather	ADV
abr-111	95	25	for	for	ADP
abr-111	95	26	the	the	DET
abr-111	95	27	maximization	maximization	NOUN
abr-111	95	28	of	of	ADP
abr-111	95	29	economic	economic	ADJ
abr-111	95	30	power	power	NOUN
abr-111	95	31	which	which	PRON
abr-111	95	32	can	can	AUX
abr-111	95	33	be	be	AUX
abr-111	95	34	defined	define	VERB
abr-111	95	35	as	as	ADP
abr-111	95	36	the	the	DET
abr-111	95	37	size	size	NOUN
abr-111	95	38	of	of	ADP
abr-111	95	39	assets	asset	NOUN
abr-111	95	40	held	hold	VERB
abr-111	95	41	(	(	PUNCT
abr-111	95	42	churchman	churchman	NOUN
abr-111	95	43	,	,	PUNCT
abr-111	95	44	1961	1961	NUM
abr-111	95	45	)	)	PUNCT
abr-111	95	46	.	.	PUNCT
abr-111	96	1	the	the	DET
abr-111	96	2	price	price	NOUN
abr-111	96	3	parity	parity	NOUN
abr-111	96	4	indices	index	NOUN
abr-111	96	5	needed	need	VERB
abr-111	96	6	for	for	ADP
abr-111	96	7	translation	translation	NOUN
abr-111	96	8	from	from	ADP
abr-111	96	9	foreign	foreign	ADJ
abr-111	96	10	currency	currency	NOUN
abr-111	96	11	to	to	ADP
abr-111	96	12	dollars	dollar	NOUN
abr-111	96	13	under	under	ADP
abr-111	96	14	the	the	DET
abr-111	96	15	price	price	NOUN
abr-111	96	16	parity	parity	NOUN
abr-111	96	17	method	method	NOUN
abr-111	96	18	were	be	AUX
abr-111	96	19	calculated	calculate	VERB
abr-111	96	20	as	as	SCONJ
abr-111	96	21	follows	follow	VERB
abr-111	96	22	:	:	PUNCT
abr-111	96	23	ppt	ppt	NOUN
abr-111	96	24	=	=	PUNCT
abr-111	96	25	ppb(cpitk	ppb(cpitk	NOUN
abr-111	96	26	/	/	SYM
abr-111	96	27	cpits	cpit	NOUN
abr-111	96	28	)	)	PUNCT
abr-111	96	29	where	where	SCONJ
abr-111	96	30	ppt	ppt	NOUN
abr-111	96	31	=	=	PUNCT
abr-111	96	32	the	the	DET
abr-111	96	33	price	price	NOUN
abr-111	96	34	parity	parity	NOUN
abr-111	96	35	index	index	NOUN
abr-111	96	36	for	for	ADP
abr-111	96	37	point	point	NOUN
abr-111	96	38	in	in	ADP
abr-111	96	39	time	time	NOUN
abr-111	96	40	t	t	PROPN
abr-111	96	41	,	,	PUNCT
abr-111	96	42	ppb	ppb	NOUN
abr-111	96	43	=	=	PUNCT
abr-111	96	44	an	an	DET
abr-111	96	45	exchange	exchange	NOUN
abr-111	96	46	rate	rate	NOUN
abr-111	96	47	assumed	assume	VERB
abr-111	96	48	to	to	PART
abr-111	96	49	approximate	approximate	ADJ
abr-111	96	50	purchase	purchase	NOUN
abr-111	96	51	power	power	NOUN
abr-111	96	52	parity	parity	NOUN
abr-111	96	53	at	at	ADP
abr-111	96	54	the	the	DET
abr-111	96	55	point	point	NOUN
abr-111	96	56	in	in	ADP
abr-111	96	57	time	time	NOUN
abr-111	96	58	b	b	PROPN
abr-111	96	59	(	(	PUNCT
abr-111	96	60	b	b	NOUN
abr-111	96	61	=	=	SYM
abr-111	96	62	december	december	PROPN
abr-111	96	63	31	31	NUM
abr-111	96	64	,	,	PUNCT
abr-111	96	65	1993	1993	NUM
abr-111	96	66	,	,	PUNCT
abr-111	96	67	a	a	DET
abr-111	96	68	base	base	NOUN
abr-111	96	69	point	point	NOUN
abr-111	96	70	.	.	PUNCT
abr-111	96	71	)	)	PUNCT
abr-111	97	1	cpitk	cpitk	VERB
abr-111	97	2	=	=	SYM
abr-111	98	1	consumer	consumer	NOUN
abr-111	98	2	price	price	NOUN
abr-111	98	3	index	index	NOUN
abr-111	98	4	in	in	ADP
abr-111	98	5	the	the	DET
abr-111	98	6	foreign	foreign	ADJ
abr-111	98	7	environment	environment	NOUN
abr-111	98	8	at	at	ADP
abr-111	98	9	time	time	NOUN
abr-111	98	10	t	t	PROPN
abr-111	98	11	,	,	PUNCT
abr-111	98	12	standardized	standardize	VERB
abr-111	98	13	to	to	ADP
abr-111	98	14	base	base	NOUN
abr-111	98	15	period	period	NOUN
abr-111	98	16	b	b	NOUN
abr-111	99	1	=	=	NOUN
abr-111	99	2	100	100	NUM
abr-111	99	3	,	,	PUNCT
abr-111	99	4	and	and	CCONJ
abr-111	99	5	cpits	cpit	VERB
abr-111	99	6	=	=	NOUN
abr-111	99	7	consumer	consumer	NOUN
abr-111	99	8	price	price	NOUN
abr-111	99	9	index	index	NOUN
abr-111	99	10	for	for	ADP
abr-111	99	11	the	the	DET
abr-111	99	12	u.s	u.s	PROPN
abr-111	99	13	.	.	PROPN
abr-111	100	1	at	at	ADP
abr-111	100	2	time	time	NOUN
abr-111	100	3	t	t	PROPN
abr-111	100	4	,	,	PUNCT
abr-111	100	5	standardized	standardize	VERB
abr-111	100	6	to	to	ADP
abr-111	100	7	base	base	NOUN
abr-111	100	8	period	period	NOUN
abr-111	100	9	b	b	NOUN
abr-111	100	10	=	=	NOUN
abr-111	100	11	100	100	NUM
abr-111	100	12	.	.	PUNCT
abr-111	101	1	the	the	DET
abr-111	101	2	foregoing	foregoing	NOUN
abr-111	101	3	is	be	AUX
abr-111	101	4	called	call	VERB
abr-111	101	5	the	the	DET
abr-111	101	6	“	"	PUNCT
abr-111	101	7	constructed	constructed	ADJ
abr-111	101	8	rate	rate	NOUN
abr-111	101	9	”	"	PUNCT
abr-111	101	10	approach	approach	NOUN
abr-111	101	11	for	for	ADP
abr-111	101	12	obtaining	obtain	VERB
abr-111	101	13	a	a	DET
abr-111	101	14	price	price	NOUN
abr-111	101	15	parity	parity	NOUN
abr-111	101	16	index	index	NOUN
abr-111	101	17	time	time	NOUN
abr-111	101	18	series	series	PROPN
abr-111	101	19	.	.	PUNCT
abr-111	102	1	it	it	PRON
abr-111	102	2	is	be	AUX
abr-111	102	3	the	the	DET
abr-111	102	4	method	method	NOUN
abr-111	102	5	suggested	suggest	VERB
abr-111	102	6	by	by	ADP
abr-111	102	7	patz	patz	PROPN
abr-111	102	8	(	(	PUNCT
abr-111	102	9	1981	1981	NUM
abr-111	102	10	)	)	PUNCT
abr-111	102	11	as	as	ADP
abr-111	102	12	the	the	DET
abr-111	102	13	simplest	simple	ADJ
abr-111	102	14	and	and	CCONJ
abr-111	102	15	most	most	ADV
abr-111	102	16	practical	practical	ADJ
abr-111	102	17	.	.	PUNCT
abr-111	103	1	this	this	DET
abr-111	103	2	calculation	calculation	NOUN
abr-111	103	3	must	must	AUX
abr-111	103	4	be	be	AUX
abr-111	103	5	performed	perform	VERB
abr-111	103	6	for	for	ADP
abr-111	103	7	each	each	DET
abr-111	103	8	point	point	NOUN
abr-111	103	9	of	of	ADP
abr-111	103	10	time	time	NOUN
abr-111	103	11	need	need	VERB
abr-111	103	12	for	for	ADP
abr-111	103	13	translation	translation	NOUN
abr-111	103	14	,	,	PUNCT
abr-111	103	15	and	and	CCONJ
abr-111	103	16	the	the	DET
abr-111	103	17	purpose	purpose	NOUN
abr-111	103	18	of	of	ADP
abr-111	103	19	the	the	DET
abr-111	103	20	calculation	calculation	NOUN
abr-111	103	21	is	be	AUX
abr-111	103	22	to	to	PART
abr-111	103	23	generate	generate	VERB
abr-111	103	24	a	a	DET
abr-111	103	25	time	time	NOUN
abr-111	103	26	series	series	NOUN
abr-111	103	27	of	of	ADP
abr-111	103	28	ppp	ppp	PROPN
abr-111	103	29	numbers	number	NOUN
abr-111	103	30	which	which	PRON
abr-111	103	31	are	be	AUX
abr-111	103	32	closer	close	ADJ
abr-111	103	33	to	to	ADP
abr-111	103	34	the	the	DET
abr-111	103	35	equilibrium	equilibrium	NOUN
abr-111	103	36	exchange	exchange	NOUN
abr-111	103	37	rate	rate	NOUN
abr-111	103	38	than	than	ADP
abr-111	103	39	observed	observe	VERB
abr-111	103	40	conversion	conversion	NOUN
abr-111	103	41	exchange	exchange	NOUN
abr-111	103	42	rates	rate	NOUN
abr-111	103	43	.	.	PUNCT
abr-111	104	1	patz	patz	PROPN
abr-111	104	2	(	(	PUNCT
abr-111	104	3	1977	1977	NUM
abr-111	104	4	)	)	PUNCT
abr-111	104	5	pointed	point	VERB
abr-111	104	6	out	out	ADP
abr-111	104	7	that	that	SCONJ
abr-111	104	8	foreign	foreign	ADJ
abr-111	104	9	currency	currency	NOUN
abr-111	104	10	translation	translation	NOUN
abr-111	104	11	is	be	AUX
abr-111	104	12	a	a	DET
abr-111	104	13	mathematical	mathematical	ADJ
abr-111	104	14	exercise	exercise	NOUN
abr-111	104	15	in	in	ADP
abr-111	104	16	which	which	PRON
abr-111	104	17	measures	measure	NOUN
abr-111	104	18	scaled	scale	VERB
abr-111	104	19	in	in	ADP
abr-111	104	20	a	a	DET
abr-111	104	21	foreign	foreign	ADJ
abr-111	104	22	currency	currency	NOUN
abr-111	104	23	are	be	AUX
abr-111	104	24	transformed	transform	VERB
abr-111	104	25	into	into	ADP
abr-111	104	26	measures	measure	NOUN
abr-111	104	27	scaled	scale	VERB
abr-111	104	28	in	in	ADP
abr-111	104	29	the	the	DET
abr-111	104	30	domestic	domestic	ADJ
abr-111	104	31	currency	currency	NOUN
abr-111	104	32	.	.	PUNCT
abr-111	105	1	it	it	PRON
abr-111	105	2	is	be	AUX
abr-111	105	3	a	a	DET
abr-111	105	4	restatement	restatement	NOUN
abr-111	105	5	process	process	NOUN
abr-111	105	6	,	,	PUNCT
abr-111	105	7	not	not	PART
abr-111	105	8	a	a	DET
abr-111	105	9	remeasurement	remeasurement	NOUN
abr-111	105	10	.	.	PUNCT
abr-111	106	1	the	the	DET
abr-111	106	2	restatement	restatement	NOUN
abr-111	106	3	should	should	AUX
abr-111	106	4	not	not	PART
abr-111	106	5	introduce	introduce	VERB
abr-111	106	6	transient	transient	ADJ
abr-111	106	7	noise	noise	NOUN
abr-111	106	8	factors	factor	NOUN
abr-111	106	9	.	.	PUNCT
abr-111	107	1	the	the	DET
abr-111	107	2	ppp	ppp	PROPN
abr-111	107	3	theory	theory	NOUN
abr-111	107	4	of	of	ADP
abr-111	107	5	translation	translation	NOUN
abr-111	107	6	alleges	allege	VERB
abr-111	107	7	that	that	SCONJ
abr-111	107	8	less	less	ADJ
abr-111	107	9	noise	noise	NOUN
abr-111	107	10	is	be	AUX
abr-111	107	11	generated	generate	VERB
abr-111	107	12	by	by	ADP
abr-111	107	13	the	the	DET
abr-111	107	14	use	use	NOUN
abr-111	107	15	of	of	ADP
abr-111	107	16	ppp	ppp	NOUN
abr-111	107	17	numbers	number	NOUN
abr-111	107	18	than	than	ADP
abr-111	107	19	by	by	ADP
abr-111	107	20	the	the	DET
abr-111	107	21	use	use	NOUN
abr-111	107	22	of	of	ADP
abr-111	107	23	conversion	conversion	NOUN
abr-111	107	24	exchange	exchange	NOUN
abr-111	107	25	rates	rate	NOUN
abr-111	107	26	.	.	PUNCT
abr-111	108	1	research	research	NOUN
abr-111	108	2	questions	question	NOUN
abr-111	108	3	the	the	DET
abr-111	108	4	study	study	NOUN
abr-111	108	5	addressed	address	VERB
abr-111	108	6	two	two	NUM
abr-111	108	7	research	research	NOUN
abr-111	108	8	questions	question	NOUN
abr-111	108	9	:	:	PUNCT
abr-111	108	10	(	(	PUNCT
abr-111	108	11	1	1	X
abr-111	108	12	)	)	PUNCT
abr-111	108	13	for	for	ADP
abr-111	108	14	how	how	SCONJ
abr-111	108	15	many	many	ADJ
abr-111	108	16	of	of	ADP
abr-111	108	17	the	the	DET
abr-111	108	18	twenty	twenty	NUM
abr-111	108	19	-	-	PUNCT
abr-111	108	20	two	two	NUM
abr-111	108	21	country	country	NOUN
abr-111	108	22	pairings	pairing	NOUN
abr-111	108	23	is	be	AUX
abr-111	108	24	the	the	DET
abr-111	108	25	variability	variability	NOUN
abr-111	108	26	of	of	ADP
abr-111	108	27	ppp	ppp	NOUN
abr-111	108	28	less	less	ADJ
abr-111	108	29	than	than	ADP
abr-111	108	30	the	the	DET
abr-111	108	31	variability	variability	NOUN
abr-111	108	32	of	of	ADP
abr-111	108	33	exchange	exchange	NOUN
abr-111	108	34	rates	rate	NOUN
abr-111	108	35	,	,	PUNCT
abr-111	108	36	and	and	CCONJ
abr-111	108	37	which	which	DET
abr-111	108	38	country	country	NOUN
abr-111	108	39	pairings	pairing	NOUN
abr-111	108	40	exhibit	exhibit	VERB
abr-111	108	41	this	this	DET
abr-111	108	42	characteristic	characteristic	NOUN
abr-111	108	43	?	?	PUNCT
abr-111	109	1	(	(	PUNCT
abr-111	109	2	2	2	X
abr-111	109	3	)	)	PUNCT
abr-111	109	4	do	do	AUX
abr-111	109	5	any	any	PRON
abr-111	109	6	of	of	ADP
abr-111	109	7	the	the	DET
abr-111	109	8	twenty	twenty	NUM
abr-111	109	9	-	-	PUNCT
abr-111	109	10	two	two	NUM
abr-111	109	11	country	country	NOUN
abr-111	109	12	pairings	pairing	NOUN
abr-111	109	13	exhibit	exhibit	VERB
abr-111	109	14	anomalous	anomalous	ADJ
abr-111	109	15	results	result	NOUN
abr-111	109	16	that	that	PRON
abr-111	109	17	would	would	AUX
abr-111	109	18	affect	affect	VERB
abr-111	109	19	the	the	DET
abr-111	109	20	use	use	NOUN
abr-111	109	21	of	of	ADP
abr-111	109	22	ppp	ppp	NOUN
abr-111	109	23	for	for	ADP
abr-111	109	24	currency	currency	NOUN
abr-111	109	25	translation	translation	NOUN
abr-111	109	26	in	in	ADP
abr-111	109	27	lieu	lieu	NOUN
abr-111	109	28	of	of	ADP
abr-111	109	29	exchange	exchange	NOUN
abr-111	109	30	rates	rate	NOUN
abr-111	109	31	,	,	PUNCT
abr-111	109	32	and	and	CCONJ
abr-111	109	33	what	what	PRON
abr-111	109	34	are	be	AUX
abr-111	109	35	the	the	DET
abr-111	109	36	causes	cause	NOUN
abr-111	109	37	of	of	ADP
abr-111	109	38	these	these	DET
abr-111	109	39	anomalies	anomaly	NOUN
abr-111	109	40	?	?	PUNCT
abr-111	110	1	comparison	comparison	NOUN
abr-111	110	2	of	of	ADP
abr-111	110	3	price	price	NOUN
abr-111	110	4	parity	parity	NOUN
abr-111	110	5	constructs	construct	NOUN
abr-111	110	6	with	with	ADP
abr-111	110	7	exchange	exchange	NOUN
abr-111	110	8	rates	rate	NOUN
abr-111	110	9	78	78	NUM
abr-111	110	10	results	result	NOUN
abr-111	110	11	and	and	CCONJ
abr-111	110	12	conclusions	conclusion	NOUN
abr-111	110	13	the	the	DET
abr-111	110	14	rank	rank	NOUN
abr-111	110	15	ordering	ordering	NOUN
abr-111	110	16	of	of	ADP
abr-111	110	17	countries	country	NOUN
abr-111	110	18	by	by	ADP
abr-111	110	19	gross	gross	ADJ
abr-111	110	20	domestic	domestic	ADJ
abr-111	110	21	product	product	NOUN
abr-111	110	22	according	accord	VERB
abr-111	110	23	to	to	ADP
abr-111	110	24	the	the	DET
abr-111	110	25	international	international	ADJ
abr-111	110	26	monetary	monetary	ADJ
abr-111	110	27	fund	fund	NOUN
abr-111	110	28	(	(	PUNCT
abr-111	110	29	2012	2012	NUM
abr-111	110	30	)	)	PUNCT
abr-111	110	31	is	be	AUX
abr-111	110	32	as	as	SCONJ
abr-111	110	33	follows	follow	VERB
abr-111	110	34	:	:	PUNCT
abr-111	110	35	1	1	X
abr-111	110	36	.	.	X
abr-111	110	37	united	united	PROPN
abr-111	110	38	states	states	PROPN
abr-111	110	39	2	2	NUM
abr-111	110	40	.	.	PUNCT
abr-111	110	41	china	china	PROPN
abr-111	110	42	3	3	NUM
abr-111	110	43	.	.	PUNCT
abr-111	110	44	japan	japan	PROPN
abr-111	110	45	4	4	NUM
abr-111	110	46	.	.	PUNCT
abr-111	110	47	germany	germany	PROPN
abr-111	110	48	5	5	NUM
abr-111	110	49	.	.	PUNCT
abr-111	110	50	france	france	PROPN
abr-111	110	51	6	6	NUM
abr-111	110	52	.	.	PUNCT
abr-111	111	1	united	united	PROPN
abr-111	111	2	kingdom	kingdom	PROPN
abr-111	111	3	7	7	NUM
abr-111	111	4	.	.	PUNCT
abr-111	111	5	brazil	brazil	PROPN
abr-111	111	6	8	8	NUM
abr-111	111	7	.	.	PUNCT
abr-111	112	1	russia	russia	PROPN
abr-111	112	2	9	9	NUM
abr-111	112	3	.	.	X
abr-111	112	4	italy	italy	PROPN
abr-111	112	5	10	10	NUM
abr-111	112	6	.	.	PUNCT
abr-111	113	1	india	india	PROPN
abr-111	113	2	11	11	NUM
abr-111	113	3	.	.	PUNCT
abr-111	114	1	canada	canada	PROPN
abr-111	114	2	12	12	NUM
abr-111	114	3	.	.	PUNCT
abr-111	114	4	australia	australia	PROPN
abr-111	114	5	13	13	NUM
abr-111	114	6	.	.	PUNCT
abr-111	115	1	spain	spain	PROPN
abr-111	115	2	14	14	NUM
abr-111	115	3	.	.	PUNCT
abr-111	116	1	mexico	mexico	PROPN
abr-111	116	2	15	15	NUM
abr-111	116	3	.	.	PUNCT
abr-111	117	1	south	south	PROPN
abr-111	117	2	korea	korea	PROPN
abr-111	117	3	16	16	NUM
abr-111	117	4	.	.	PUNCT
abr-111	118	1	indonesia	indonesia	PROPN
abr-111	118	2	17	17	NUM
abr-111	118	3	.	.	PUNCT
abr-111	118	4	turkey	turkey	PROPN
abr-111	118	5	18	18	NUM
abr-111	118	6	.	.	PUNCT
abr-111	118	7	netherlands	netherlands	PROPN
abr-111	118	8	19	19	NUM
abr-111	118	9	.	.	PUNCT
abr-111	119	1	saudi	saudi	PROPN
abr-111	119	2	arabia	arabia	PROPN
abr-111	119	3	20	20	NUM
abr-111	119	4	.	.	PUNCT
abr-111	120	1	switzerland	switzerland	PROPN
abr-111	120	2	21	21	NUM
abr-111	120	3	.	.	PUNCT
abr-111	121	1	iran	iran	PROPN
abr-111	121	2	22	22	NUM
abr-111	121	3	.	.	PUNCT
abr-111	122	1	sweden	sweden	PROPN
abr-111	122	2	23	23	NUM
abr-111	122	3	.	.	PUNCT
abr-111	123	1	norway	norway	PROPN
abr-111	123	2	24	24	NUM
abr-111	123	3	.	.	PUNCT
abr-111	124	1	poland	poland	PROPN
abr-111	124	2	25	25	NUM
abr-111	124	3	.	.	PUNCT
abr-111	125	1	belgium	belgium	PROPN
abr-111	125	2	the	the	DET
abr-111	125	3	purpose	purpose	NOUN
abr-111	125	4	of	of	ADP
abr-111	125	5	consulting	consult	VERB
abr-111	125	6	this	this	DET
abr-111	125	7	list	list	NOUN
abr-111	125	8	was	be	AUX
abr-111	125	9	to	to	PART
abr-111	125	10	select	select	VERB
abr-111	125	11	countries	country	NOUN
abr-111	125	12	which	which	PRON
abr-111	125	13	are	be	AUX
abr-111	125	14	active	active	ADJ
abr-111	125	15	in	in	ADP
abr-111	125	16	international	international	ADJ
abr-111	125	17	commerce	commerce	NOUN
abr-111	125	18	.	.	PUNCT
abr-111	126	1	such	such	ADJ
abr-111	126	2	countries	country	NOUN
abr-111	126	3	contain	contain	VERB
abr-111	126	4	businesses	business	NOUN
abr-111	126	5	which	which	PRON
abr-111	126	6	are	be	AUX
abr-111	126	7	likely	likely	ADJ
abr-111	126	8	to	to	PART
abr-111	126	9	have	have	VERB
abr-111	126	10	multi	multi	ADJ
abr-111	126	11	-	-	ADJ
abr-111	126	12	national	national	ADJ
abr-111	126	13	subsidiaries	subsidiary	NOUN
abr-111	126	14	,	,	PUNCT
abr-111	126	15	and	and	CCONJ
abr-111	126	16	thus	thus	ADV
abr-111	126	17	are	be	AUX
abr-111	126	18	affected	affect	VERB
abr-111	126	19	by	by	ADP
abr-111	126	20	accounting	accounting	NOUN
abr-111	126	21	principles	principle	NOUN
abr-111	126	22	relating	relate	VERB
abr-111	126	23	to	to	ADP
abr-111	126	24	foreign	foreign	ADJ
abr-111	126	25	currency	currency	NOUN
abr-111	126	26	translation	translation	NOUN
abr-111	126	27	.	.	PUNCT
abr-111	127	1	the	the	DET
abr-111	127	2	list	list	NOUN
abr-111	127	3	was	be	AUX
abr-111	127	4	used	use	VERB
abr-111	127	5	merely	merely	ADV
abr-111	127	6	for	for	ADP
abr-111	127	7	selection	selection	NOUN
abr-111	127	8	for	for	ADP
abr-111	127	9	use	use	NOUN
abr-111	127	10	the	the	PRON
abr-111	127	11	in	in	ADP
abr-111	127	12	present	present	ADJ
abr-111	127	13	study	study	NOUN
abr-111	127	14	.	.	PUNCT
abr-111	128	1	factors	factor	NOUN
abr-111	128	2	such	such	ADJ
abr-111	128	3	as	as	ADP
abr-111	128	4	the	the	DET
abr-111	128	5	precise	precise	ADJ
abr-111	128	6	rank	rank	NOUN
abr-111	128	7	ordering	ordering	NOUN
abr-111	128	8	were	be	AUX
abr-111	128	9	not	not	PART
abr-111	128	10	relevant	relevant	ADJ
abr-111	128	11	.	.	PUNCT
abr-111	129	1	as	as	SCONJ
abr-111	129	2	indicated	indicate	VERB
abr-111	129	3	under	under	ADP
abr-111	129	4	methodology	methodology	NOUN
abr-111	129	5	,	,	PUNCT
abr-111	129	6	for	for	ADP
abr-111	129	7	various	various	ADJ
abr-111	129	8	economic	economic	ADJ
abr-111	129	9	reasons	reason	NOUN
abr-111	129	10	,	,	PUNCT
abr-111	129	11	iraq	iraq	PROPN
abr-111	129	12	and	and	CCONJ
abr-111	129	13	turkey	turkey	NOUN
abr-111	129	14	were	be	AUX
abr-111	129	15	excluded	exclude	VERB
abr-111	129	16	,	,	PUNCT
abr-111	129	17	resulting	result	VERB
abr-111	129	18	in	in	ADP
abr-111	129	19	twenty	twenty	NUM
abr-111	129	20	-	-	PUNCT
abr-111	129	21	two	two	NUM
abr-111	129	22	country	country	NOUN
abr-111	129	23	pairings	pairing	NOUN
abr-111	129	24	with	with	ADP
abr-111	129	25	the	the	DET
abr-111	129	26	united	united	PROPN
abr-111	129	27	states	states	PROPN
abr-111	129	28	.	.	PUNCT
abr-111	130	1	several	several	ADJ
abr-111	130	2	of	of	ADP
abr-111	130	3	these	these	DET
abr-111	130	4	countries	country	NOUN
abr-111	130	5	use	use	VERB
abr-111	130	6	the	the	DET
abr-111	130	7	euro	euro	NOUN
abr-111	130	8	.	.	PUNCT
abr-111	131	1	although	although	SCONJ
abr-111	131	2	the	the	DET
abr-111	131	3	time	time	NOUN
abr-111	131	4	series	series	NOUN
abr-111	131	5	of	of	ADP
abr-111	131	6	exchange	exchange	NOUN
abr-111	131	7	rates	rate	NOUN
abr-111	131	8	between	between	ADP
abr-111	131	9	those	those	DET
abr-111	131	10	countries	country	NOUN
abr-111	131	11	’	’	PART
abr-111	131	12	currencies	currency	NOUN
abr-111	131	13	and	and	CCONJ
abr-111	131	14	the	the	DET
abr-111	131	15	united	united	PROPN
abr-111	131	16	states	states	PROPN
abr-111	131	17	dollar	dollar	NOUN
abr-111	131	18	is	be	AUX
abr-111	131	19	the	the	DET
abr-111	131	20	same	same	ADJ
abr-111	131	21	,	,	PUNCT
abr-111	131	22	the	the	DET
abr-111	131	23	time	time	NOUN
abr-111	131	24	series	series	NOUN
abr-111	131	25	of	of	ADP
abr-111	131	26	the	the	DET
abr-111	131	27	constructed	construct	VERB
abr-111	131	28	ppp	ppp	NOUN
abr-111	131	29	numbers	number	NOUN
abr-111	131	30	is	be	AUX
abr-111	131	31	different	different	ADJ
abr-111	131	32	.	.	PUNCT
abr-111	132	1	thus	thus	ADV
abr-111	132	2	,	,	PUNCT
abr-111	132	3	the	the	DET
abr-111	132	4	fact	fact	NOUN
abr-111	132	5	that	that	SCONJ
abr-111	132	6	several	several	ADJ
abr-111	132	7	countries	country	NOUN
abr-111	132	8	use	use	VERB
abr-111	132	9	the	the	DET
abr-111	132	10	same	same	ADJ
abr-111	132	11	currency	currency	NOUN
abr-111	132	12	does	do	AUX
abr-111	132	13	not	not	PART
abr-111	132	14	eliminate	eliminate	VERB
abr-111	132	15	the	the	DET
abr-111	132	16	use	use	NOUN
abr-111	132	17	of	of	ADP
abr-111	132	18	that	that	DET
abr-111	132	19	country	country	NOUN
abr-111	132	20	in	in	ADP
abr-111	132	21	the	the	DET
abr-111	132	22	present	present	ADJ
abr-111	132	23	study	study	NOUN
abr-111	132	24	.	.	PUNCT
abr-111	133	1	an	an	DET
abr-111	133	2	implication	implication	NOUN
abr-111	133	3	of	of	ADP
abr-111	133	4	officer	officer	NOUN
abr-111	133	5	(	(	PUNCT
abr-111	133	6	1982	1982	NUM
abr-111	133	7	)	)	PUNCT
abr-111	133	8	was	be	AUX
abr-111	133	9	that	that	SCONJ
abr-111	133	10	the	the	DET
abr-111	133	11	ppp	ppp	NOUN
abr-111	133	12	construct	construct	VERB
abr-111	133	13	’s	’s	PART
abr-111	133	14	variance	variance	NOUN
abr-111	133	15	is	be	AUX
abr-111	133	16	lower	low	ADJ
abr-111	133	17	than	than	ADP
abr-111	133	18	that	that	DET
abr-111	133	19	exchange	exchange	NOUN
abr-111	133	20	rate	rate	NOUN
abr-111	133	21	variance	variance	NOUN
abr-111	133	22	.	.	PUNCT
abr-111	134	1	tables	table	NOUN
abr-111	134	2	1	1	NUM
abr-111	134	3	and	and	CCONJ
abr-111	134	4	2	2	NUM
abr-111	134	5	make	make	VERB
abr-111	134	6	that	that	DET
abr-111	134	7	comparison	comparison	NOUN
abr-111	134	8	for	for	ADP
abr-111	134	9	the	the	DET
abr-111	134	10	study	study	NOUN
abr-111	134	11	period	period	NOUN
abr-111	134	12	.	.	PUNCT
abr-111	135	1	countries	country	NOUN
abr-111	135	2	are	be	AUX
abr-111	135	3	ordered	order	VERB
abr-111	135	4	by	by	ADP
abr-111	135	5	gross	gross	ADJ
abr-111	135	6	domestic	domestic	ADJ
abr-111	135	7	product	product	NOUN
abr-111	135	8	.	.	PUNCT
abr-111	136	1	table	table	NOUN
abr-111	136	2	1	1	NUM
abr-111	136	3	was	be	AUX
abr-111	136	4	constructed	construct	VERB
abr-111	136	5	with	with	ADP
abr-111	136	6	a	a	DET
abr-111	136	7	united	united	PROPN
abr-111	136	8	states	states	PROPN
abr-111	136	9	parent	parent	NOUN
abr-111	136	10	and	and	CCONJ
abr-111	136	11	a	a	DET
abr-111	136	12	foreign	foreign	ADJ
abr-111	136	13	subsidiary	subsidiary	NOUN
abr-111	136	14	in	in	ADP
abr-111	136	15	mind	mind	NOUN
abr-111	136	16	,	,	PUNCT
abr-111	136	17	translating	translate	VERB
abr-111	136	18	foreign	foreign	ADJ
abr-111	136	19	currency	currency	NOUN
abr-111	136	20	into	into	ADP
abr-111	136	21	dollars	dollar	NOUN
abr-111	136	22	,	,	PUNCT
abr-111	136	23	whereas	whereas	SCONJ
abr-111	136	24	table	table	NOUN
abr-111	136	25	2	2	NUM
abr-111	136	26	used	use	VERB
abr-111	136	27	the	the	DET
abr-111	136	28	opposite	opposite	ADJ
abr-111	136	29	scenario	scenario	NOUN
abr-111	136	30	,	,	PUNCT
abr-111	136	31	a	a	DET
abr-111	136	32	foreign	foreign	ADJ
abr-111	136	33	parent	parent	NOUN
abr-111	136	34	and	and	CCONJ
abr-111	136	35	a	a	DET
abr-111	136	36	united	united	PROPN
abr-111	136	37	states	states	PROPN
abr-111	136	38	subsidiary	subsidiary	NOUN
abr-111	136	39	.	.	PUNCT
abr-111	137	1	to	to	PART
abr-111	137	2	answer	answer	VERB
abr-111	137	3	research	research	NOUN
abr-111	137	4	question	question	NOUN
abr-111	137	5	#	#	SYM
abr-111	137	6	1	1	NUM
abr-111	137	7	,	,	PUNCT
abr-111	137	8	in	in	ADP
abr-111	137	9	each	each	DET
abr-111	137	10	table	table	NOUN
abr-111	137	11	we	we	PRON
abr-111	137	12	observe	observe	VERB
abr-111	137	13	sixteen	sixteen	NUM
abr-111	137	14	of	of	ADP
abr-111	137	15	the	the	DET
abr-111	137	16	country	country	NOUN
abr-111	137	17	pairings	pairing	NOUN
abr-111	137	18	with	with	ADP
abr-111	137	19	higher	high	ADJ
abr-111	137	20	variances	variance	NOUN
abr-111	137	21	for	for	ADP
abr-111	137	22	exchange	exchange	NOUN
abr-111	137	23	rates	rate	NOUN
abr-111	137	24	than	than	ADP
abr-111	137	25	for	for	ADP
abr-111	137	26	ppp	ppp	NOUN
abr-111	137	27	and	and	CCONJ
abr-111	137	28	six	six	NUM
abr-111	137	29	country	country	NOUN
abr-111	137	30	pairings	pairing	NOUN
abr-111	137	31	with	with	ADP
abr-111	137	32	the	the	DET
abr-111	137	33	opposite	opposite	ADJ
abr-111	137	34	result	result	NOUN
abr-111	137	35	.	.	PUNCT
abr-111	138	1	the	the	DET
abr-111	138	2	six	six	NUM
abr-111	138	3	countries	country	NOUN
abr-111	138	4	for	for	ADP
abr-111	138	5	which	which	PRON
abr-111	138	6	the	the	DET
abr-111	138	7	results	result	NOUN
abr-111	138	8	were	be	AUX
abr-111	138	9	contrary	contrary	ADJ
abr-111	138	10	to	to	ADP
abr-111	138	11	officer	officer	NOUN
abr-111	138	12	(	(	PUNCT
abr-111	138	13	1982	1982	NUM
abr-111	138	14	)	)	PUNCT
abr-111	138	15	arranged	arrange	VERB
abr-111	138	16	in	in	ADP
abr-111	138	17	order	order	NOUN
abr-111	138	18	of	of	ADP
abr-111	138	19	gross	gross	ADJ
abr-111	138	20	domestic	domestic	ADJ
abr-111	138	21	product	product	NOUN
abr-111	138	22	are	be	AUX
abr-111	138	23	:	:	PUNCT
abr-111	138	24	japan	japan	PROPN
abr-111	138	25	,	,	PUNCT
abr-111	138	26	brazil	brazil	PROPN
abr-111	138	27	,	,	PUNCT
abr-111	138	28	russia	russia	PROPN
abr-111	138	29	,	,	PUNCT
abr-111	138	30	india	india	PROPN
abr-111	138	31	,	,	PUNCT
abr-111	138	32	south	south	PROPN
abr-111	138	33	korea	korea	PROPN
abr-111	138	34	,	,	PUNCT
abr-111	138	35	and	and	CCONJ
abr-111	138	36	indonesia	indonesia	PROPN
abr-111	138	37	.	.	PUNCT
abr-111	139	1	a	a	DET
abr-111	139	2	tentative	tentative	ADJ
abr-111	139	3	and	and	CCONJ
abr-111	139	4	cautious	cautious	ADJ
abr-111	139	5	implication	implication	NOUN
abr-111	139	6	is	be	AUX
abr-111	139	7	that	that	SCONJ
abr-111	139	8	the	the	DET
abr-111	139	9	use	use	NOUN
abr-111	139	10	of	of	ADP
abr-111	139	11	ppp	ppp	NOUN
abr-111	139	12	instead	instead	ADV
abr-111	139	13	of	of	ADP
abr-111	139	14	exchange	exchange	NOUN
abr-111	139	15	rates	rate	NOUN
abr-111	139	16	for	for	ADP
abr-111	139	17	currency	currency	NOUN
abr-111	139	18	translation	translation	NOUN
abr-111	139	19	between	between	ADP
abr-111	139	20	these	these	DET
abr-111	139	21	countries	country	NOUN
abr-111	139	22	and	and	CCONJ
abr-111	139	23	the	the	DET
abr-111	139	24	united	united	PROPN
abr-111	139	25	states	states	PROPN
abr-111	139	26	might	might	AUX
abr-111	139	27	not	not	PART
abr-111	139	28	be	be	AUX
abr-111	139	29	advantageous	advantageous	ADJ
abr-111	139	30	from	from	ADP
abr-111	139	31	the	the	DET
abr-111	139	32	viewpoint	viewpoint	NOUN
abr-111	139	33	of	of	ADP
abr-111	139	34	the	the	DET
abr-111	139	35	information	information	NOUN
abr-111	139	36	content	content	NOUN
abr-111	139	37	of	of	ADP
abr-111	139	38	consolidated	consolidated	ADJ
abr-111	139	39	financial	financial	ADJ
abr-111	139	40	statements	statement	NOUN
abr-111	139	41	.	.	PUNCT
abr-111	140	1	of	of	ADP
abr-111	140	2	special	special	ADJ
abr-111	140	3	interest	interest	NOUN
abr-111	140	4	among	among	ADP
abr-111	140	5	these	these	DET
abr-111	140	6	six	six	NUM
abr-111	140	7	countries	country	NOUN
abr-111	140	8	is	be	AUX
abr-111	140	9	japan	japan	PROPN
abr-111	140	10	,	,	PUNCT
abr-111	140	11	as	as	SCONJ
abr-111	140	12	it	it	PRON
abr-111	140	13	is	be	AUX
abr-111	140	14	the	the	DET
abr-111	140	15	fourth	fourth	ADV
abr-111	140	16	largest	large	ADJ
abr-111	140	17	trading	trading	NOUN
abr-111	140	18	partner	partner	NOUN
abr-111	140	19	with	with	ADP
abr-111	140	20	the	the	DET
abr-111	140	21	united	united	PROPN
abr-111	140	22	states	states	PROPN
abr-111	140	23	.	.	PUNCT
abr-111	141	1	it	it	PRON
abr-111	141	2	is	be	AUX
abr-111	141	3	important	important	ADJ
abr-111	141	4	to	to	PART
abr-111	141	5	understand	understand	VERB
abr-111	141	6	why	why	SCONJ
abr-111	141	7	these	these	DET
abr-111	141	8	results	result	NOUN
abr-111	141	9	are	be	AUX
abr-111	141	10	observed	observe	VERB
abr-111	141	11	for	for	ADP
abr-111	141	12	japan	japan	PROPN
abr-111	141	13	.	.	PUNCT
abr-111	142	1	a	a	DET
abr-111	142	2	major	major	ADJ
abr-111	142	3	factor	factor	NOUN
abr-111	142	4	in	in	ADP
abr-111	142	5	constructing	construct	VERB
abr-111	142	6	the	the	DET
abr-111	142	7	ppp	ppp	PROPN
abr-111	142	8	series	series	NOUN
abr-111	142	9	,	,	PUNCT
abr-111	142	10	as	as	SCONJ
abr-111	142	11	described	describe	VERB
abr-111	142	12	in	in	ADP
abr-111	142	13	the	the	DET
abr-111	142	14	methodology	methodology	NOUN
abr-111	142	15	section	section	NOUN
abr-111	142	16	of	of	ADP
abr-111	142	17	this	this	DET
abr-111	142	18	paper	paper	NOUN
abr-111	142	19	,	,	PUNCT
abr-111	142	20	is	be	AUX
abr-111	142	21	the	the	DET
abr-111	142	22	variability	variability	NOUN
abr-111	142	23	of	of	ADP
abr-111	142	24	the	the	DET
abr-111	142	25	consumer	consumer	NOUN
abr-111	142	26	price	price	NOUN
abr-111	142	27	index	index	NOUN
abr-111	142	28	.	.	PUNCT
abr-111	143	1	the	the	DET
abr-111	143	2	following	follow	VERB
abr-111	143	3	table	table	NOUN
abr-111	143	4	shows	show	VERB
abr-111	143	5	the	the	DET
abr-111	143	6	rank	rank	NOUN
abr-111	143	7	orderings	ordering	NOUN
abr-111	143	8	of	of	ADP
abr-111	143	9	countries	country	NOUN
abr-111	143	10	based	base	VERB
abr-111	143	11	on	on	ADP
abr-111	143	12	the	the	DET
abr-111	143	13	lowest	low	ADJ
abr-111	143	14	variances	variance	NOUN
abr-111	143	15	of	of	ADP
abr-111	143	16	the	the	DET
abr-111	143	17	consumer	consumer	NOUN
abr-111	143	18	price	price	NOUN
abr-111	143	19	indexes	index	NOUN
abr-111	143	20	.	.	PUNCT
abr-111	144	1	this	this	DET
abr-111	144	2	result	result	NOUN
abr-111	144	3	for	for	ADP
abr-111	144	4	japan	japan	PROPN
abr-111	144	5	is	be	AUX
abr-111	144	6	an	an	DET
abr-111	144	7	anomalous	anomalous	ADJ
abr-111	144	8	result	result	NOUN
abr-111	144	9	mentioned	mention	VERB
abr-111	144	10	in	in	ADP
abr-111	144	11	research	research	NOUN
abr-111	144	12	question	question	NOUN
abr-111	144	13	#	#	SYM
abr-111	144	14	2	2	NUM
abr-111	144	15	.	.	PUNCT
abr-111	144	16	comparison	comparison	NOUN
abr-111	144	17	of	of	ADP
abr-111	144	18	price	price	NOUN
abr-111	144	19	parity	parity	NOUN
abr-111	144	20	constructs	construct	NOUN
abr-111	144	21	with	with	ADP
abr-111	144	22	exchange	exchange	NOUN
abr-111	144	23	rates	rate	NOUN
abr-111	144	24	78	78	NUM
abr-111	144	25	table	table	NOUN
abr-111	144	26	1	1	NUM
abr-111	144	27	.	.	PUNCT
abr-111	145	1	variances	variance	NOUN
abr-111	145	2	of	of	ADP
abr-111	145	3	exchange	exchange	NOUN
abr-111	145	4	rates	rate	NOUN
abr-111	145	5	compared	compare	VERB
abr-111	145	6	to	to	ADP
abr-111	145	7	variances	variance	NOUN
abr-111	145	8	of	of	ADP
abr-111	145	9	ppp	ppp	PROPN
abr-111	145	10	(	(	PUNCT
abr-111	145	11	dollars	dollar	NOUN
abr-111	145	12	per	per	ADP
abr-111	145	13	foreign	foreign	ADJ
abr-111	145	14	currency	currency	NOUN
abr-111	145	15	)	)	PUNCT
abr-111	145	16	country	country	NOUN
abr-111	145	17	exchange	exchange	NOUN
abr-111	145	18	rate	rate	NOUN
abr-111	145	19	variance	variance	NOUN
abr-111	145	20	ppp	ppp	PROPN
abr-111	145	21	variance	variance	NOUN
abr-111	145	22	x	x	PUNCT
abr-111	145	23	=	=	PUNCT
abr-111	145	24	exchange	exchange	NOUN
abr-111	145	25	rate	rate	NOUN
abr-111	145	26	variance	variance	NOUN
abr-111	145	27	>	>	X
abr-111	145	28	ppp	ppp	PROPN
abr-111	145	29	variance	variance	NOUN
abr-111	145	30	china	china	PROPN
abr-111	145	31	0.0308	0.0308	NUM
abr-111	145	32	0.0298	0.0298	NUM
abr-111	145	33	x	x	SYM
abr-111	145	34	japan	japan	PROPN
abr-111	145	35	0.0001	0.0001	NUM
abr-111	145	36	0.0028	0.0028	NUM
abr-111	145	37	germany	germany	NOUN
abr-111	145	38	0.2528	0.2528	NUM
abr-111	145	39	0.0777	0.0777	NUM
abr-111	145	40	x	x	SYM
abr-111	145	41	france	france	PROPN
abr-111	145	42	0.2528	0.2528	NUM
abr-111	145	43	0.0739	0.0739	NUM
abr-111	145	44	x	x	SYM
abr-111	145	45	united	united	PROPN
abr-111	145	46	kingdom	kingdom	PROPN
abr-111	145	47	0.0075	0.0075	NUM
abr-111	145	48	0.0011	0.0011	NUM
abr-111	145	49	x	x	SYM
abr-111	145	50	brazil	brazil	PROPN
abr-111	145	51	0.0969	0.0969	NUM
abr-111	145	52	0.1671	0.1671	NUM
abr-111	145	53	russia	russia	PROPN
abr-111	145	54	0.0031	0.0031	NUM
abr-111	145	55	0.0168	0.0168	NUM
abr-111	145	56	italy	italy	PROPN
abr-111	145	57	0.2528	0.2528	NUM
abr-111	145	58	0.0207	0.0207	NUM
abr-111	145	59	x	x	PUNCT
abr-111	145	60	india	india	PROPN
abr-111	145	61	0.0048	0.0048	NUM
abr-111	145	62	0.0075	0.0075	NUM
abr-111	145	63	canada	canada	PROPN
abr-111	145	64	0.1767	0.1767	NUM
abr-111	145	65	0.0273	0.0273	NUM
abr-111	145	66	x	x	SYM
abr-111	145	67	australia	australia	PROPN
abr-111	145	68	0.1712	0.1712	NUM
abr-111	145	69	0.0364	0.0364	NUM
abr-111	145	70	x	x	PUNCT
abr-111	145	71	spain	spain	VERB
abr-111	145	72	0.2528	0.2528	NUM
abr-111	145	73	0.0301	0.0301	NUM
abr-111	145	74	x	x	SYM
abr-111	145	75	mexico	mexico	PROPN
abr-111	145	76	0.0200	0.0200	NUM
abr-111	145	77	0.0191	0.0191	NUM
abr-111	145	78	x	x	PROPN
abr-111	145	79	south	south	PROPN
abr-111	145	80	korea	korea	PROPN
abr-111	145	81	0.00004	0.00004	NUM
abr-111	145	82	0.00004	0.00004	NUM
abr-111	145	83	indonesia	indonesia	PROPN
abr-111	145	84	0.00004	0.00004	NUM
abr-111	145	85	0.00005	0.00005	NUM
abr-111	145	86	netherlands	netherlands	PROPN
abr-111	145	87	0.2528	0.2528	NUM
abr-111	145	88	0.0258	0.0258	NUM
abr-111	145	89	x	x	SYM
abr-111	145	90	switzerland	switzerland	PROPN
abr-111	145	91	0.3465	0.3465	NUM
abr-111	145	92	0.1210	0.1210	NUM
abr-111	145	93	x	x	SYM
abr-111	145	94	iran	iran	PROPN
abr-111	145	95	0.0004	0.0004	NUM
abr-111	145	96	0.00034	0.00034	NUM
abr-111	145	97	x	x	SYM
abr-111	145	98	sweden	sweden	VERB
abr-111	145	99	0.0296	0.0296	NUM
abr-111	145	100	0.0107	0.0107	NUM
abr-111	145	101	x	x	SYM
abr-111	145	102	norway	norway	PROPN
abr-111	145	103	0.0270	0.0270	NUM
abr-111	145	104	0.0060	0.0060	NUM
abr-111	145	105	x	x	SYM
abr-111	145	106	poland	poland	NOUN
abr-111	145	107	0.0616	0.0616	NUM
abr-111	145	108	0.0130	0.0130	NUM
abr-111	145	109	x	x	SYM
abr-111	145	110	belgium	belgium	NOUN
abr-111	145	111	0.2528	0.2528	NUM
abr-111	145	112	0.1809	0.1809	NUM
abr-111	145	113	x	x	SYM
abr-111	145	114	holt	holt	PROPN
abr-111	145	115	77	77	NUM
abr-111	145	116	table	table	NOUN
abr-111	145	117	2	2	NUM
abr-111	145	118	.	.	PUNCT
abr-111	146	1	variances	variance	NOUN
abr-111	146	2	of	of	ADP
abr-111	146	3	exchange	exchange	NOUN
abr-111	146	4	rates	rate	NOUN
abr-111	146	5	compared	compare	VERB
abr-111	146	6	to	to	ADP
abr-111	146	7	variances	variance	NOUN
abr-111	146	8	of	of	ADP
abr-111	146	9	ppp	ppp	NOUN
abr-111	146	10	(	(	PUNCT
abr-111	146	11	foreign	foreign	ADJ
abr-111	146	12	currency	currency	NOUN
abr-111	146	13	per	per	ADP
abr-111	146	14	dollar	dollar	NOUN
abr-111	146	15	)	)	PUNCT
abr-111	146	16	country	country	NOUN
abr-111	146	17	exchange	exchange	NOUN
abr-111	146	18	rate	rate	NOUN
abr-111	146	19	variance	variance	NOUN
abr-111	146	20	ppp	ppp	PROPN
abr-111	146	21	variance	variance	NOUN
abr-111	146	22	x	x	PUNCT
abr-111	146	23	=	=	PUNCT
abr-111	146	24	exchange	exchange	NOUN
abr-111	146	25	rate	rate	NOUN
abr-111	146	26	variance	variance	NOUN
abr-111	146	27	>	>	X
abr-111	146	28	ppp	ppp	PROPN
abr-111	146	29	variance	variance	NOUN
abr-111	146	30	china	china	PROPN
abr-111	146	31	1.5529	1.5529	NUM
abr-111	146	32	1.5226	1.5226	NUM
abr-111	146	33	x	x	SYM
abr-111	146	34	japan	japan	PROPN
abr-111	146	35	1.4051	1.4051	NUM
abr-111	146	36	29.9925	29.9925	NUM
abr-111	146	37	germany	germany	PROPN
abr-111	146	38	0.1822	0.1822	NUM
abr-111	146	39	0.0684	0.0684	NUM
abr-111	146	40	x	x	SYM
abr-111	146	41	france	france	PROPN
abr-111	146	42	0.1822	0.1822	NUM
abr-111	146	43	0.0654	0.0654	NUM
abr-111	146	44	x	x	SYM
abr-111	146	45	united	united	ADJ
abr-111	146	46	kingdom	kingdom	PROPN
abr-111	146	47	0.0028	0.0028	NUM
abr-111	146	48	0.0004	0.0004	NUM
abr-111	146	49	x	x	SYM
abr-111	146	50	brazil	brazil	PROPN
abr-111	146	51	0.4036	0.4036	NUM
abr-111	146	52	0.9102	0.9102	NUM
abr-111	146	53	russia	russia	PROPN
abr-111	146	54	2.9367	2.9367	NUM
abr-111	146	55	44.7313	44.7313	NUM
abr-111	146	56	italy	italy	PROPN
abr-111	146	57	0.1822	0.1822	NUM
abr-111	146	58	0.0196	0.0196	NUM
abr-111	146	59	x	x	SYM
abr-111	146	60	india	india	PROPN
abr-111	146	61	12.9564	12.9564	NUM
abr-111	146	62	26.1340	26.1340	NUM
abr-111	146	63	canada	canada	PROPN
abr-111	146	64	0.2774	0.2774	NUM
abr-111	146	65	0.0549	0.0549	NUM
abr-111	146	66	x	x	SYM
abr-111	146	67	australia	australia	NOUN
abr-111	146	68	0.2903	0.2903	NUM
abr-111	146	69	0.0945	0.0945	NUM
abr-111	146	70	x	x	SYM
abr-111	146	71	spain	spain	NOUN
abr-111	146	72	0.1822	0.1822	NUM
abr-111	146	73	0.0307	0.0307	NUM
abr-111	146	74	x	x	SYM
abr-111	146	75	mexico	mexico	PROPN
abr-111	146	76	2.4754	2.4754	NUM
abr-111	146	77	2.3257	2.3257	NUM
abr-111	146	78	x	x	SYM
abr-111	146	79	south	south	PROPN
abr-111	146	80	korea	korea	PROPN
abr-111	146	81	52.2268	52.2268	NUM
abr-111	146	82	61.9771	61.9771	NUM
abr-111	146	83	indonesia	indonesia	PROPN
abr-111	146	84	3,337	3,337	NUM
abr-111	146	85	5,187	5,187	NUM
abr-111	146	86	netherlands	netherland	NOUN
abr-111	146	87	0.1822	0.1822	NUM
abr-111	146	88	0.0248	0.0248	NUM
abr-111	146	89	x	x	SYM
abr-111	146	90	switzerland	switzerland	PROPN
abr-111	146	91	0.4929	0.4929	NUM
abr-111	146	92	0.2391	0.2391	NUM
abr-111	146	93	x	x	SYM
abr-111	146	94	iran	iran	PROPN
abr-111	146	95	16,273	16,273	NUM
abr-111	146	96	7,213	7,213	NUM
abr-111	146	97	x	x	SYM
abr-111	146	98	sweden	sweden	PROPN
abr-111	146	99	1.677	1.677	NUM
abr-111	146	100	0.6954	0.6954	NUM
abr-111	146	101	x	x	SYM
abr-111	146	102	norway	norway	PROPN
abr-111	146	103	1.3309	1.3309	NUM
abr-111	146	104	0.3599	0.3599	NUM
abr-111	146	105	x	x	SYM
abr-111	146	106	poland	poland	PROPN
abr-111	146	107	0.7790	0.7790	NUM
abr-111	146	108	0.2386	0.2386	NUM
abr-111	146	109	x	x	SYM
abr-111	146	110	belgium	belgium	NOUN
abr-111	146	111	0.1822	0.1822	NUM
abr-111	146	112	0.1437	0.1437	NUM
abr-111	146	113	x	x	PART
abr-111	146	114	comparison	comparison	NOUN
abr-111	146	115	of	of	ADP
abr-111	146	116	price	price	NOUN
abr-111	146	117	parity	parity	NOUN
abr-111	146	118	constructs	construct	NOUN
abr-111	146	119	with	with	ADP
abr-111	146	120	exchange	exchange	NOUN
abr-111	146	121	rates	rate	NOUN
abr-111	146	122	78	78	NUM
abr-111	146	123	table	table	NOUN
abr-111	146	124	3	3	NUM
abr-111	146	125	.	.	X
abr-111	146	126	rank	rank	NOUN
abr-111	146	127	ordering	ordering	NOUN
abr-111	146	128	of	of	ADP
abr-111	146	129	countries	country	NOUN
abr-111	146	130	by	by	ADP
abr-111	146	131	lowest	low	ADJ
abr-111	146	132	variances	variance	NOUN
abr-111	146	133	of	of	ADP
abr-111	146	134	consumer	consumer	NOUN
abr-111	146	135	price	price	NOUN
abr-111	146	136	indexes	index	NOUN
abr-111	146	137	rank	rank	NOUN
abr-111	146	138	country	country	NOUN
abr-111	146	139	variance	variance	NOUN
abr-111	146	140	of	of	ADP
abr-111	146	141	cpi	cpi	PROPN
abr-111	146	142	1	1	NUM
abr-111	146	143	japan	japan	PROPN
abr-111	146	144	0.0131	0.0131	NUM
abr-111	146	145	2	2	NUM
abr-111	146	146	china	china	PROPN
abr-111	146	147	0.0193	0.0193	NUM
abr-111	146	148	3	3	NUM
abr-111	146	149	switzerland	switzerland	NOUN
abr-111	146	150	0.0631	0.0631	NUM
abr-111	146	151	4	4	NUM
abr-111	146	152	belgium	belgium	NOUN
abr-111	146	153	0.0712	0.0712	NUM
abr-111	146	154	5	5	NUM
abr-111	146	155	sweden	sweden	NOUN
abr-111	146	156	0.1567	0.1567	NUM
abr-111	146	157	6	6	NUM
abr-111	146	158	germany	germany	NOUN
abr-111	146	159	0.1772	0.1772	NUM
abr-111	146	160	7	7	NUM
abr-111	146	161	france	france	PROPN
abr-111	146	162	0.1816	0.1816	NUM
abr-111	146	163	8	8	NUM
abr-111	146	164	norway	norway	NOUN
abr-111	146	165	0.2116	0.2116	NUM
abr-111	146	166	9	9	NUM
abr-111	146	167	canada	canada	PROPN
abr-111	146	168	0.2204	0.2204	NUM
abr-111	146	169	10	10	NUM
abr-111	146	170	netherlands	netherlands	PROPN
abr-111	146	171	0.2375	0.2375	NUM
abr-111	146	172	11	11	NUM
abr-111	146	173	italy	italy	PROPN
abr-111	146	174	0.2455	0.2455	NUM
abr-111	146	175	12	12	NUM
abr-111	146	176	united	united	ADJ
abr-111	146	177	kingdom	kingdom	NOUN
abr-111	146	178	0.2692	0.2692	NUM
abr-111	146	179	13	13	NUM
abr-111	146	180	united	united	PROPN
abr-111	146	181	states	states	PROPN
abr-111	146	182	0.2735	0.2735	NUM
abr-111	146	183	14	14	NUM
abr-111	146	184	spain	spain	PROPN
abr-111	146	185	0.3167	0.3167	NUM
abr-111	146	186	15	15	NUM
abr-111	146	187	south	south	PROPN
abr-111	146	188	korea	korea	PROPN
abr-111	146	189	0.3496	0.3496	NUM
abr-111	146	190	16	16	NUM
abr-111	146	191	australia	australia	PROPN
abr-111	146	192	0.3592	0.3592	NUM
abr-111	146	193	17	17	NUM
abr-111	146	194	poland	poland	PROPN
abr-111	146	195	0.3602	0.3602	NUM
abr-111	146	196	18	18	NUM
abr-111	146	197	mexico	mexico	PROPN
abr-111	146	198	0.6194	0.6194	NUM
abr-111	146	199	19	19	NUM
abr-111	146	200	brazil	brazil	PROPN
abr-111	146	201	0.9868	0.9868	NUM
abr-111	146	202	20	20	NUM
abr-111	146	203	india	india	PROPN
abr-111	146	204	1.1083	1.1083	NUM
abr-111	146	205	21	21	NUM
abr-111	146	206	indonesia	indonesia	PROPN
abr-111	146	207	1.2881	1.2881	NUM
abr-111	146	208	22	22	NUM
abr-111	146	209	russia	russia	PROPN
abr-111	146	210	2.4444	2.4444	NUM
abr-111	146	211	23	23	NUM
abr-111	146	212	iran	iran	PROPN
abr-111	146	213	5.9975	5.9975	NUM
abr-111	146	214	pursuant	pursuant	ADJ
abr-111	146	215	to	to	ADP
abr-111	146	216	officer	officer	NOUN
abr-111	146	217	(	(	PUNCT
abr-111	146	218	1982	1982	NUM
abr-111	146	219	)	)	PUNCT
abr-111	146	220	and	and	CCONJ
abr-111	146	221	the	the	DET
abr-111	146	222	methodology	methodology	NOUN
abr-111	146	223	of	of	ADP
abr-111	146	224	the	the	DET
abr-111	146	225	ppp	ppp	PROPN
abr-111	146	226	time	time	PROPN
abr-111	146	227	series	series	PROPN
abr-111	146	228	construction	construction	NOUN
abr-111	146	229	used	use	VERB
abr-111	146	230	in	in	ADP
abr-111	146	231	this	this	DET
abr-111	146	232	paper	paper	NOUN
abr-111	146	233	,	,	PUNCT
abr-111	146	234	a	a	DET
abr-111	146	235	preliminary	preliminary	ADJ
abr-111	146	236	observation	observation	NOUN
abr-111	146	237	is	be	AUX
abr-111	146	238	that	that	SCONJ
abr-111	146	239	the	the	PRON
abr-111	146	240	higher	high	ADJ
abr-111	146	241	the	the	DET
abr-111	146	242	variance	variance	NOUN
abr-111	146	243	of	of	ADP
abr-111	146	244	a	a	DET
abr-111	146	245	country	country	NOUN
abr-111	146	246	’s	’s	PART
abr-111	146	247	cpi	cpi	NOUN
abr-111	146	248	,	,	PUNCT
abr-111	146	249	the	the	DET
abr-111	146	250	less	less	ADV
abr-111	146	251	valuable	valuable	ADJ
abr-111	146	252	would	would	AUX
abr-111	146	253	be	be	AUX
abr-111	146	254	the	the	DET
abr-111	146	255	use	use	NOUN
abr-111	146	256	of	of	ADP
abr-111	146	257	ppp	ppp	NOUN
abr-111	146	258	for	for	ADP
abr-111	146	259	foreign	foreign	ADJ
abr-111	146	260	currency	currency	NOUN
abr-111	146	261	translation	translation	NOUN
abr-111	146	262	compared	compare	VERB
abr-111	146	263	to	to	ADP
abr-111	146	264	exchange	exchange	NOUN
abr-111	146	265	rates	rate	NOUN
abr-111	146	266	.	.	PUNCT
abr-111	147	1	the	the	DET
abr-111	147	2	striking	striking	ADJ
abr-111	147	3	result	result	NOUN
abr-111	147	4	from	from	ADP
abr-111	147	5	table	table	NOUN
abr-111	147	6	3	3	NUM
abr-111	147	7	,	,	PUNCT
abr-111	147	8	compared	compare	VERB
abr-111	147	9	with	with	ADP
abr-111	147	10	the	the	DET
abr-111	147	11	results	result	NOUN
abr-111	147	12	from	from	ADP
abr-111	147	13	tables	table	NOUN
abr-111	147	14	1	1	NUM
abr-111	147	15	and	and	CCONJ
abr-111	147	16	2	2	NUM
abr-111	147	17	,	,	PUNCT
abr-111	147	18	is	be	AUX
abr-111	147	19	that	that	SCONJ
abr-111	147	20	japan	japan	PROPN
abr-111	147	21	has	have	VERB
abr-111	147	22	the	the	DET
abr-111	147	23	lowest	low	ADJ
abr-111	147	24	variability	variability	NOUN
abr-111	147	25	among	among	ADP
abr-111	147	26	the	the	DET
abr-111	147	27	countries	country	NOUN
abr-111	147	28	included	include	VERB
abr-111	147	29	in	in	ADP
abr-111	147	30	this	this	DET
abr-111	147	31	study	study	NOUN
abr-111	147	32	.	.	PUNCT
abr-111	148	1	the	the	DET
abr-111	148	2	other	other	ADJ
abr-111	148	3	major	major	ADJ
abr-111	148	4	factor	factor	NOUN
abr-111	148	5	in	in	ADP
abr-111	148	6	the	the	DET
abr-111	148	7	construction	construction	NOUN
abr-111	148	8	of	of	ADP
abr-111	148	9	the	the	DET
abr-111	148	10	ppp	ppp	PROPN
abr-111	148	11	series	series	NOUN
abr-111	148	12	is	be	AUX
abr-111	148	13	the	the	DET
abr-111	148	14	cpi	cpi	PROPN
abr-111	148	15	in	in	ADP
abr-111	148	16	the	the	DET
abr-111	148	17	united	united	PROPN
abr-111	148	18	states	states	PROPN
abr-111	148	19	.	.	PUNCT
abr-111	149	1	hence	hence	ADV
abr-111	149	2	,	,	PUNCT
abr-111	149	3	the	the	DET
abr-111	149	4	coefficient	coefficient	NOUN
abr-111	149	5	of	of	ADP
abr-111	149	6	variation	variation	NOUN
abr-111	149	7	between	between	ADP
abr-111	149	8	the	the	DET
abr-111	149	9	foreign	foreign	ADJ
abr-111	149	10	country	country	NOUN
abr-111	149	11	’s	’s	PART
abr-111	149	12	cpi	cpi	PROPN
abr-111	149	13	series	series	PROPN
abr-111	149	14	and	and	CCONJ
abr-111	149	15	the	the	DET
abr-111	149	16	united	united	PROPN
abr-111	149	17	states	states	PROPN
abr-111	149	18	cpi	cpi	PROPN
abr-111	149	19	series	series	PROPN
abr-111	149	20	is	be	AUX
abr-111	149	21	highly	highly	ADV
abr-111	149	22	relevant	relevant	ADJ
abr-111	149	23	.	.	PUNCT
abr-111	150	1	intuitively	intuitively	ADV
abr-111	150	2	,	,	PUNCT
abr-111	150	3	the	the	DET
abr-111	150	4	coefficient	coefficient	NOUN
abr-111	150	5	of	of	ADP
abr-111	150	6	variation	variation	NOUN
abr-111	150	7	would	would	AUX
abr-111	150	8	be	be	AUX
abr-111	150	9	positive	positive	ADJ
abr-111	150	10	for	for	ADP
abr-111	150	11	all	all	DET
abr-111	150	12	countries	country	NOUN
abr-111	150	13	for	for	ADP
abr-111	150	14	which	which	PRON
abr-111	150	15	a	a	DET
abr-111	150	16	constructed	construct	VERB
abr-111	150	17	ppp	ppp	NOUN
abr-111	150	18	series	series	NOUN
abr-111	150	19	would	would	AUX
abr-111	150	20	be	be	AUX
abr-111	150	21	viable	viable	ADJ
abr-111	150	22	for	for	ADP
abr-111	150	23	currency	currency	NOUN
abr-111	150	24	translation	translation	NOUN
abr-111	150	25	.	.	PUNCT
abr-111	151	1	table	table	NOUN
abr-111	151	2	4	4	NUM
abr-111	151	3	rank	rank	NOUN
abr-111	151	4	orders	order	NOUN
abr-111	151	5	countries	country	NOUN
abr-111	151	6	by	by	ADP
abr-111	151	7	the	the	DET
abr-111	151	8	coefficient	coefficient	NOUN
abr-111	151	9	of	of	ADP
abr-111	151	10	variation	variation	NOUN
abr-111	151	11	between	between	ADP
abr-111	151	12	that	that	DET
abr-111	151	13	country	country	NOUN
abr-111	151	14	’s	’s	PART
abr-111	151	15	cpi	cpi	PROPN
abr-111	151	16	series	series	PROPN
abr-111	151	17	and	and	CCONJ
abr-111	151	18	the	the	DET
abr-111	151	19	united	united	PROPN
abr-111	151	20	states	states	PROPN
abr-111	151	21	cpi	cpi	PROPN
abr-111	151	22	series	series	PROPN
abr-111	151	23	,	,	PUNCT
abr-111	151	24	showing	show	VERB
abr-111	151	25	the	the	DET
abr-111	151	26	lowest	low	ADJ
abr-111	151	27	coefficients	coefficient	NOUN
abr-111	151	28	first	first	ADV
abr-111	151	29	.	.	PUNCT
abr-111	152	1	holt	holt	PROPN
abr-111	152	2	77	77	NUM
abr-111	152	3	table	table	NOUN
abr-111	152	4	4	4	NUM
abr-111	152	5	.	.	X
abr-111	152	6	rank	rank	NOUN
abr-111	152	7	ordering	ordering	NOUN
abr-111	152	8	of	of	ADP
abr-111	152	9	countries	country	NOUN
abr-111	152	10	by	by	ADP
abr-111	152	11	lowest	low	ADJ
abr-111	152	12	coefficient	coefficient	NOUN
abr-111	152	13	of	of	ADP
abr-111	152	14	variation	variation	NOUN
abr-111	152	15	between	between	ADP
abr-111	152	16	that	that	DET
abr-111	152	17	country	country	NOUN
abr-111	152	18	’s	’s	PART
abr-111	152	19	cpi	cpi	PROPN
abr-111	152	20	series	series	PROPN
abr-111	152	21	and	and	CCONJ
abr-111	152	22	the	the	DET
abr-111	152	23	united	united	PROPN
abr-111	152	24	states	states	PROPN
abr-111	152	25	cpi	cpi	PROPN
abr-111	152	26	series	series	PROPN
abr-111	152	27	country	country	PROPN
abr-111	152	28	coefficient	coefficient	NOUN
abr-111	152	29	of	of	ADP
abr-111	152	30	variation	variation	NOUN
abr-111	152	31	japan	japan	PROPN
abr-111	152	32	-0.5951	-0.5951	PROPN
abr-111	153	1	china	china	PROPN
abr-111	153	2	0.4737	0.4737	NUM
abr-111	153	3	india	india	PROPN
abr-111	153	4	0.8399	0.8399	PROPN
abr-111	153	5	mexico	mexico	PROPN
abr-111	153	6	0.8546	0.8546	NUM
abr-111	153	7	iran	iran	PROPN
abr-111	153	8	0.8952	0.8952	NUM
abr-111	153	9	switzerland	switzerland	NOUN
abr-111	153	10	0.9573	0.9573	NUM
abr-111	153	11	united	united	PROPN
abr-111	153	12	kingdom	kingdom	PROPN
abr-111	153	13	0.9697	0.9697	NUM
abr-111	153	14	poland	poland	PROPN
abr-111	153	15	0.9762	0.9762	NUM
abr-111	153	16	belgium	belgium	NOUN
abr-111	153	17	0.9772	0.9772	NUM
abr-111	153	18	netherlands	netherlands	PROPN
abr-111	153	19	0.9825	0.9825	NUM
abr-111	153	20	norway	norway	PROPN
abr-111	153	21	0.9836	0.9836	NUM
abr-111	153	22	sweden	sweden	PROPN
abr-111	153	23	0.9862	0.9862	NUM
abr-111	153	24	brazil	brazil	PROPN
abr-111	153	25	0.9876	0.9876	NUM
abr-111	153	26	russia	russia	PROPN
abr-111	153	27	0.9896	0.9896	NUM
abr-111	153	28	south	south	PROPN
abr-111	153	29	korea	korea	PROPN
abr-111	153	30	0.9915	0.9915	NUM
abr-111	153	31	australia	australia	PROPN
abr-111	153	32	0.9939	0.9939	NUM
abr-111	153	33	italy	italy	PROPN
abr-111	153	34	0.9944	0.9944	NUM
abr-111	153	35	indonesia	indonesia	PROPN
abr-111	153	36	0.9948	0.9948	NUM
abr-111	153	37	canada	canada	PROPN
abr-111	153	38	0.9955	0.9955	NUM
abr-111	153	39	germany	germany	PROPN
abr-111	153	40	0.9956	0.9956	NUM
abr-111	153	41	france	france	PROPN
abr-111	153	42	0.9969	0.9969	NUM
abr-111	153	43	spain	spain	PROPN
abr-111	153	44	0.9971	0.9971	NUM
abr-111	153	45	table	table	NOUN
abr-111	153	46	4	4	NUM
abr-111	153	47	reveals	reveal	VERB
abr-111	153	48	japan	japan	PROPN
abr-111	153	49	as	as	ADP
abr-111	153	50	a	a	DET
abr-111	153	51	striking	strike	VERB
abr-111	153	52	outlier	outlier	NOUN
abr-111	153	53	;	;	PUNCT
abr-111	153	54	japan	japan	PROPN
abr-111	153	55	’s	’s	PROPN
abr-111	153	56	cpi	cpi	PROPN
abr-111	153	57	series	series	PROPN
abr-111	153	58	does	do	AUX
abr-111	153	59	not	not	PART
abr-111	153	60	correlate	correlate	VERB
abr-111	153	61	with	with	ADP
abr-111	153	62	the	the	DET
abr-111	153	63	united	united	PROPN
abr-111	153	64	states	states	PROPN
abr-111	153	65	series	series	PROPN
abr-111	153	66	,	,	PUNCT
abr-111	153	67	an	an	DET
abr-111	153	68	explanation	explanation	NOUN
abr-111	153	69	for	for	ADP
abr-111	153	70	the	the	DET
abr-111	153	71	anomalous	anomalous	ADJ
abr-111	153	72	result	result	NOUN
abr-111	153	73	observed	observe	VERB
abr-111	153	74	for	for	ADP
abr-111	153	75	the	the	DET
abr-111	153	76	japan	japan	PROPN
abr-111	153	77	pairing	pairing	PROPN
abr-111	153	78	.	.	PUNCT
abr-111	154	1	this	this	DET
abr-111	154	2	evidence	evidence	NOUN
abr-111	154	3	suggests	suggest	VERB
abr-111	154	4	that	that	SCONJ
abr-111	154	5	the	the	DET
abr-111	154	6	use	use	NOUN
abr-111	154	7	of	of	ADP
abr-111	154	8	ppp	ppp	NOUN
abr-111	154	9	for	for	ADP
abr-111	154	10	translation	translation	NOUN
abr-111	154	11	of	of	ADP
abr-111	154	12	accounts	account	NOUN
abr-111	154	13	between	between	ADP
abr-111	154	14	the	the	DET
abr-111	154	15	japanese	japanese	ADJ
abr-111	154	16	yen	yen	NOUN
abr-111	154	17	and	and	CCONJ
abr-111	154	18	the	the	DET
abr-111	154	19	united	united	PROPN
abr-111	154	20	states	states	PROPN
abr-111	154	21	dollar	dollar	NOUN
abr-111	154	22	for	for	ADP
abr-111	154	23	consolidation	consolidation	NOUN
abr-111	154	24	purpose	purpose	NOUN
abr-111	154	25	is	be	AUX
abr-111	154	26	not	not	PART
abr-111	154	27	likely	likely	ADJ
abr-111	154	28	to	to	PART
abr-111	154	29	produce	produce	VERB
abr-111	154	30	financial	financial	ADJ
abr-111	154	31	statements	statement	NOUN
abr-111	154	32	with	with	ADP
abr-111	154	33	information	information	NOUN
abr-111	154	34	content	content	NOUN
abr-111	154	35	superior	superior	ADJ
abr-111	154	36	to	to	ADP
abr-111	154	37	the	the	DET
abr-111	154	38	use	use	NOUN
abr-111	154	39	of	of	ADP
abr-111	154	40	exchange	exchange	NOUN
abr-111	154	41	rates	rate	NOUN
abr-111	154	42	.	.	PUNCT
abr-111	155	1	limitations	limitation	NOUN
abr-111	155	2	and	and	CCONJ
abr-111	155	3	suggestions	suggestion	NOUN
abr-111	155	4	for	for	ADP
abr-111	155	5	future	future	ADJ
abr-111	155	6	research	research	NOUN
abr-111	155	7	the	the	DET
abr-111	155	8	present	present	ADJ
abr-111	155	9	study	study	NOUN
abr-111	155	10	drew	draw	VERB
abr-111	155	11	on	on	ADP
abr-111	155	12	the	the	DET
abr-111	155	13	implications	implication	NOUN
abr-111	155	14	of	of	ADP
abr-111	155	15	officer	officer	NOUN
abr-111	155	16	(	(	PUNCT
abr-111	155	17	1982	1982	NUM
abr-111	155	18	)	)	PUNCT
abr-111	155	19	and	and	CCONJ
abr-111	155	20	thus	thus	ADV
abr-111	155	21	assumed	assume	VERB
abr-111	155	22	that	that	SCONJ
abr-111	155	23	the	the	DET
abr-111	155	24	use	use	NOUN
abr-111	155	25	of	of	ADP
abr-111	155	26	an	an	DET
abr-111	155	27	equilibrium	equilibrium	NOUN
abr-111	155	28	exchange	exchange	NOUN
abr-111	155	29	rate	rate	NOUN
abr-111	155	30	series	series	NOUN
abr-111	155	31	,	,	PUNCT
abr-111	155	32	represented	represent	VERB
abr-111	155	33	by	by	ADP
abr-111	155	34	ppp	ppp	PROPN
abr-111	155	35	,	,	PUNCT
abr-111	155	36	rather	rather	ADV
abr-111	155	37	than	than	ADP
abr-111	155	38	a	a	DET
abr-111	155	39	market	market	NOUN
abr-111	155	40	-	-	PUNCT
abr-111	155	41	generated	generate	VERB
abr-111	155	42	exchange	exchange	NOUN
abr-111	155	43	rate	rate	NOUN
abr-111	155	44	series	series	NOUN
abr-111	155	45	would	would	AUX
abr-111	155	46	result	result	VERB
abr-111	155	47	in	in	ADP
abr-111	155	48	consolidated	consolidated	ADJ
abr-111	155	49	financial	financial	ADJ
abr-111	155	50	statements	statement	NOUN
abr-111	155	51	with	with	ADP
abr-111	155	52	greater	great	ADJ
abr-111	155	53	information	information	NOUN
abr-111	155	54	content	content	NOUN
abr-111	155	55	.	.	PUNCT
abr-111	156	1	the	the	DET
abr-111	156	2	study	study	NOUN
abr-111	156	3	did	do	AUX
abr-111	156	4	not	not	PART
abr-111	156	5	actually	actually	ADV
abr-111	156	6	perform	perform	VERB
abr-111	156	7	the	the	DET
abr-111	156	8	daunting	daunting	ADJ
abr-111	156	9	task	task	NOUN
abr-111	156	10	of	of	ADP
abr-111	156	11	translating	translate	VERB
abr-111	156	12	a	a	DET
abr-111	156	13	significantly	significantly	ADV
abr-111	156	14	large	large	ADJ
abr-111	156	15	sample	sample	NOUN
abr-111	156	16	of	of	ADP
abr-111	156	17	actual	actual	ADJ
abr-111	156	18	companies	company	NOUN
abr-111	156	19	from	from	ADP
abr-111	156	20	one	one	NUM
abr-111	156	21	currency	currency	NOUN
abr-111	156	22	to	to	ADP
abr-111	156	23	another	another	PRON
abr-111	156	24	.	.	PUNCT
abr-111	157	1	thus	thus	ADV
abr-111	157	2	,	,	PUNCT
abr-111	157	3	no	no	DET
abr-111	157	4	rank	rank	NOUN
abr-111	157	5	ordering	ordering	NOUN
abr-111	157	6	of	of	ADP
abr-111	157	7	translation	translation	NOUN
abr-111	157	8	methodologies	methodology	NOUN
abr-111	157	9	was	be	AUX
abr-111	157	10	done	do	VERB
abr-111	157	11	based	base	VERB
abr-111	157	12	on	on	ADP
abr-111	157	13	any	any	DET
abr-111	157	14	normative	normative	ADJ
abr-111	157	15	criterion	criterion	NOUN
abr-111	157	16	.	.	PUNCT
abr-111	158	1	comparison	comparison	NOUN
abr-111	158	2	of	of	ADP
abr-111	158	3	price	price	NOUN
abr-111	158	4	parity	parity	NOUN
abr-111	158	5	constructs	construct	NOUN
abr-111	158	6	with	with	ADP
abr-111	158	7	exchange	exchange	NOUN
abr-111	158	8	rates	rate	NOUN
abr-111	158	9	78	78	NUM
abr-111	158	10	a	a	DET
abr-111	158	11	number	number	NOUN
abr-111	158	12	of	of	ADP
abr-111	158	13	papers	paper	NOUN
abr-111	158	14	reflect	reflect	VERB
abr-111	158	15	accounting	account	VERB
abr-111	158	16	normative	normative	ADJ
abr-111	158	17	criteria	criterion	NOUN
abr-111	158	18	against	against	ADP
abr-111	158	19	which	which	PRON
abr-111	158	20	translation	translation	NOUN
abr-111	158	21	methodologies	methodology	NOUN
abr-111	158	22	can	can	AUX
abr-111	158	23	be	be	AUX
abr-111	158	24	evaluated	evaluate	VERB
abr-111	158	25	.	.	PUNCT
abr-111	159	1	for	for	ADP
abr-111	159	2	example	example	NOUN
abr-111	159	3	,	,	PUNCT
abr-111	159	4	ohlson	ohlson	NOUN
abr-111	159	5	(	(	PUNCT
abr-111	159	6	2001	2001	NUM
abr-111	159	7	)	)	PUNCT
abr-111	159	8	studied	study	VERB
abr-111	159	9	the	the	DET
abr-111	159	10	relationship	relationship	NOUN
abr-111	159	11	between	between	ADP
abr-111	159	12	earnings	earning	NOUN
abr-111	159	13	,	,	PUNCT
abr-111	159	14	book	book	NOUN
abr-111	159	15	values	value	NOUN
abr-111	159	16	,	,	PUNCT
abr-111	159	17	and	and	CCONJ
abr-111	159	18	dividends	dividend	NOUN
abr-111	159	19	in	in	ADP
abr-111	159	20	equity	equity	NOUN
abr-111	159	21	valuation	valuation	NOUN
abr-111	159	22	.	.	PUNCT
abr-111	160	1	ohlson	ohlson	NOUN
abr-111	160	2	(	(	PUNCT
abr-111	160	3	2005	2005	NUM
abr-111	160	4	)	)	PUNCT
abr-111	160	5	examined	examine	VERB
abr-111	160	6	accounting	accounting	NOUN
abr-111	160	7	-	-	PUNCT
abr-111	160	8	based	base	VERB
abr-111	160	9	valuation	valuation	NOUN
abr-111	160	10	formulae	formulae	NOUN
abr-111	160	11	,	,	PUNCT
abr-111	160	12	and	and	CCONJ
abr-111	160	13	ohlson	ohlson	NOUN
abr-111	160	14	and	and	CCONJ
abr-111	160	15	juettner	juettner	NOUN
abr-111	160	16	-	-	PUNCT
abr-111	160	17	nauroth	nauroth	NOUN
abr-111	160	18	(	(	PUNCT
abr-111	160	19	2005	2005	NUM
abr-111	160	20	)	)	PUNCT
abr-111	160	21	studied	study	VERB
abr-111	160	22	the	the	DET
abr-111	160	23	relationship	relationship	NOUN
abr-111	160	24	between	between	ADP
abr-111	160	25	earnings	earning	NOUN
abr-111	160	26	per	per	ADP
abr-111	160	27	share	share	NOUN
abr-111	160	28	and	and	CCONJ
abr-111	160	29	firm	firm	ADJ
abr-111	160	30	value	value	NOUN
abr-111	160	31	.	.	PUNCT
abr-111	161	1	the	the	DET
abr-111	161	2	explanation	explanation	NOUN
abr-111	161	3	of	of	ADP
abr-111	161	4	the	the	DET
abr-111	161	5	anomalous	anomalous	ADJ
abr-111	161	6	japan	japan	PROPN
abr-111	161	7	pairing	pairing	NOUN
abr-111	161	8	was	be	AUX
abr-111	161	9	based	base	VERB
abr-111	161	10	on	on	ADP
abr-111	161	11	the	the	DET
abr-111	161	12	lack	lack	NOUN
abr-111	161	13	of	of	ADP
abr-111	161	14	correlation	correlation	NOUN
abr-111	161	15	between	between	ADP
abr-111	161	16	the	the	DET
abr-111	161	17	japanese	japanese	ADJ
abr-111	161	18	cpi	cpi	PROPN
abr-111	161	19	series	series	PROPN
abr-111	161	20	and	and	CCONJ
abr-111	161	21	the	the	DET
abr-111	161	22	united	united	PROPN
abr-111	161	23	states	states	PROPN
abr-111	161	24	cpi	cpi	PROPN
abr-111	161	25	series	series	PROPN
abr-111	161	26	.	.	PUNCT
abr-111	162	1	this	this	PRON
abr-111	162	2	was	be	AUX
abr-111	162	3	a	a	DET
abr-111	162	4	mathematical	mathematical	ADJ
abr-111	162	5	explanation	explanation	NOUN
abr-111	162	6	,	,	PUNCT
abr-111	162	7	but	but	CCONJ
abr-111	162	8	the	the	DET
abr-111	162	9	underlying	underlie	VERB
abr-111	162	10	business	business	NOUN
abr-111	162	11	environment	environment	NOUN
abr-111	162	12	and	and	CCONJ
abr-111	162	13	cultural	cultural	ADJ
abr-111	162	14	explanations	explanation	NOUN
abr-111	162	15	for	for	ADP
abr-111	162	16	this	this	DET
abr-111	162	17	phenomenon	phenomenon	NOUN
abr-111	162	18	remain	remain	VERB
abr-111	162	19	unknown	unknown	ADJ
abr-111	162	20	.	.	PUNCT
abr-111	163	1	despite	despite	SCONJ
abr-111	163	2	the	the	DET
abr-111	163	3	results	result	NOUN
abr-111	163	4	of	of	ADP
abr-111	163	5	this	this	DET
abr-111	163	6	study	study	NOUN
abr-111	163	7	related	relate	VERB
abr-111	163	8	to	to	ADP
abr-111	163	9	japan	japan	PROPN
abr-111	163	10	,	,	PUNCT
abr-111	163	11	the	the	DET
abr-111	163	12	author	author	NOUN
abr-111	163	13	believes	believe	VERB
abr-111	163	14	future	future	ADJ
abr-111	163	15	research	research	NOUN
abr-111	163	16	should	should	AUX
abr-111	163	17	perform	perform	VERB
abr-111	163	18	currency	currency	NOUN
abr-111	163	19	translations	translation	NOUN
abr-111	163	20	between	between	ADP
abr-111	163	21	the	the	DET
abr-111	163	22	japanese	japanese	ADJ
abr-111	163	23	yen	yen	NOUN
abr-111	163	24	and	and	CCONJ
abr-111	163	25	the	the	DET
abr-111	163	26	u.s	u.s	PROPN
abr-111	163	27	.	.	PROPN
abr-111	163	28	dollar	dollar	NOUN
abr-111	163	29	for	for	ADP
abr-111	163	30	the	the	DET
abr-111	163	31	purpose	purpose	NOUN
abr-111	163	32	of	of	ADP
abr-111	163	33	comparing	compare	VERB
abr-111	163	34	the	the	DET
abr-111	163	35	results	result	NOUN
abr-111	163	36	with	with	ADP
abr-111	163	37	a	a	DET
abr-111	163	38	wide	wide	ADJ
abr-111	163	39	range	range	NOUN
abr-111	163	40	of	of	ADP
abr-111	163	41	normative	normative	ADJ
abr-111	163	42	criteria	criterion	NOUN
abr-111	163	43	.	.	PUNCT
abr-111	164	1	such	such	ADJ
abr-111	164	2	research	research	NOUN
abr-111	164	3	should	should	AUX
abr-111	164	4	also	also	ADV
abr-111	164	5	be	be	AUX
abr-111	164	6	performed	perform	VERB
abr-111	164	7	for	for	ADP
abr-111	164	8	the	the	DET
abr-111	164	9	other	other	ADJ
abr-111	164	10	twenty	twenty	NUM
abr-111	164	11	-	-	PUNCT
abr-111	164	12	one	one	NUM
abr-111	164	13	country	country	NOUN
abr-111	164	14	pairs	pair	NOUN
abr-111	164	15	.	.	PUNCT
abr-111	165	1	references	reference	NOUN
abr-111	165	2	aggarwal	aggarwal	PROPN
abr-111	165	3	,	,	PUNCT
abr-111	165	4	raj	raj	PROPN
abr-111	165	5	.	.	PROPN
abr-111	165	6	1978	1978	NUM
abr-111	165	7	.	.	PUNCT
abr-111	166	1	fasb	fasb	PROPN
abr-111	166	2	no	no	INTJ
abr-111	166	3	.	.	NOUN
abr-111	166	4	8	8	NUM
abr-111	166	5	and	and	CCONJ
abr-111	166	6	reported	report	VERB
abr-111	166	7	results	result	NOUN
abr-111	166	8	of	of	ADP
abr-111	166	9	multinational	multinational	ADJ
abr-111	166	10	operations	operation	NOUN
abr-111	166	11	:	:	PUNCT
abr-111	166	12	hazard	hazard	NOUN
abr-111	166	13	for	for	ADP
abr-111	166	14	managers	manager	NOUN
abr-111	166	15	and	and	CCONJ
abr-111	166	16	investors	investor	NOUN
abr-111	166	17	.	.	PUNCT
abr-111	167	1	journal	journal	PROPN
abr-111	167	2	of	of	ADP
abr-111	167	3	accounting	accounting	NOUN
abr-111	167	4	,	,	PUNCT
abr-111	167	5	auditing	auditing	NOUN
abr-111	167	6	and	and	CCONJ
abr-111	167	7	finance	finance	NOUN
abr-111	167	8	,	,	PUNCT
abr-111	167	9	spring	spring	NOUN
abr-111	167	10	,	,	PUNCT
abr-111	167	11	97	97	NUM
abr-111	167	12	-	-	SYM
abr-111	167	13	216	216	NUM
abr-111	167	14	.	.	PUNCT
abr-111	168	1	allan	allan	PROPN
abr-111	168	2	,	,	PUNCT
abr-111	168	3	john	john	PROPN
abr-111	168	4	h.	h.	PROPN
abr-111	168	5	1976	1976	NUM
abr-111	168	6	.	.	PUNCT
abr-111	169	1	currency	currency	NOUN
abr-111	169	2	swings	swing	NOUN
abr-111	169	3	blur	blur	NOUN
abr-111	169	4	profits	profit	NOUN
abr-111	169	5	.	.	PUNCT
abr-111	170	1	new	new	PROPN
abr-111	170	2	york	york	PROPN
abr-111	170	3	times	times	PROPN
abr-111	170	4	,	,	PUNCT
abr-111	170	5	20	20	NUM
abr-111	170	6	june	june	PROPN
abr-111	170	7	,	,	PUNCT
abr-111	170	8	1f	1f	NUM
abr-111	170	9	,	,	PUNCT
abr-111	170	10	7f	7f	X
abr-111	170	11	.	.	PUNCT
abr-111	171	1	bazaz	bazaz	PROPN
abr-111	171	2	,	,	PUNCT
abr-111	171	3	mohammad	mohammad	PROPN
abr-111	171	4	s.	s.	PROPN
abr-111	171	5	and	and	CCONJ
abr-111	171	6	david	david	PROPN
abr-111	171	7	l.	l.	PROPN
abr-111	171	8	senteney	senteney	PROPN
abr-111	171	9	,	,	PUNCT
abr-111	171	10	2001	2001	NUM
abr-111	171	11	.	.	PUNCT
abr-111	172	1	value	value	NOUN
abr-111	172	2	relevance	relevance	NOUN
abr-111	172	3	of	of	ADP
abr-111	172	4	unrealized	unrealized	ADJ
abr-111	172	5	foreign	foreign	ADJ
abr-111	172	6	currency	currency	NOUN
abr-111	172	7	translation	translation	NOUN
abr-111	172	8	gains	gain	NOUN
abr-111	172	9	and	and	CCONJ
abr-111	172	10	losses	loss	NOUN
abr-111	172	11	.	.	PUNCT
abr-111	173	1	american	american	ADJ
abr-111	173	2	journal	journal	PROPN
abr-111	173	3	of	of	ADP
abr-111	173	4	business	business	NOUN
abr-111	173	5	,	,	PUNCT
abr-111	173	6	vol	vol	NOUN
abr-111	173	7	.	.	PUNCT
abr-111	174	1	16	16	NUM
abr-111	174	2	issue	issue	NOUN
abr-111	174	3	2	2	NUM
abr-111	174	4	,	,	PUNCT
abr-111	174	5	55–62	55–62	NUM
abr-111	174	6	.	.	PUNCT
abr-111	175	1	biel	biel	PROPN
abr-111	175	2	,	,	PUNCT
abr-111	175	3	heinz	heinz	PROPN
abr-111	175	4	h.	h.	PROPN
abr-111	175	5	1976	1976	NUM
abr-111	175	6	.	.	PUNCT
abr-111	176	1	foreign	foreign	ADJ
abr-111	176	2	woes	woe	NOUN
abr-111	176	3	:	:	PUNCT
abr-111	176	4	foreign	foreign	ADJ
abr-111	176	5	exchange	exchange	NOUN
abr-111	176	6	losses	loss	NOUN
abr-111	176	7	are	be	AUX
abr-111	176	8	proving	prove	VERB
abr-111	176	9	costly	costly	ADJ
abr-111	176	10	for	for	ADP
abr-111	176	11	many	many	ADJ
abr-111	176	12	multinationals	multinational	NOUN
abr-111	176	13	.	.	PUNCT
abr-111	177	1	forbes	forbes	PROPN
abr-111	177	2	,	,	PUNCT
abr-111	177	3	december	december	PROPN
abr-111	177	4	1	1	NUM
abr-111	177	5	,	,	PUNCT
abr-111	177	6	95	95	NUM
abr-111	177	7	.	.	PUNCT
abr-111	178	1	cassel	cassel	PROPN
abr-111	178	2	,	,	PUNCT
abr-111	178	3	gustav	gustav	PROPN
abr-111	178	4	.	.	PUNCT
abr-111	178	5	1916	1916	NUM
abr-111	178	6	.	.	PUNCT
abr-111	179	1	the	the	DET
abr-111	179	2	present	present	ADJ
abr-111	179	3	situation	situation	NOUN
abr-111	179	4	of	of	ADP
abr-111	179	5	the	the	DET
abr-111	179	6	foreign	foreign	ADJ
abr-111	179	7	exchanges	exchange	NOUN
abr-111	179	8	.	.	PUNCT
abr-111	180	1	economic	economic	ADJ
abr-111	180	2	journal	journal	PROPN
abr-111	180	3	26(march	26(march	NUM
abr-111	180	4	)	)	PUNCT
abr-111	180	5	,	,	PUNCT
abr-111	180	6	62	62	NUM
abr-111	180	7	-	-	SYM
abr-111	180	8	65	65	NUM
abr-111	180	9	.	.	PUNCT
abr-111	181	1	cassel	cassel	PROPN
abr-111	181	2	,	,	PUNCT
abr-111	181	3	gustav	gustav	PROPN
abr-111	181	4	.	.	PUNCT
abr-111	181	5	1926	1926	NUM
abr-111	181	6	.	.	PUNCT
abr-111	182	1	exchanges	exchange	NOUN
abr-111	182	2	,	,	PUNCT
abr-111	182	3	foreign	foreign	ADJ
abr-111	182	4	.	.	PUNCT
abr-111	183	1	in	in	ADP
abr-111	183	2	encyclopedia	encyclopedia	PROPN
abr-111	183	3	britannica	britannica	PROPN
abr-111	183	4	.	.	PUNCT
abr-111	184	1	supplementary	supplementary	ADJ
abr-111	184	2	volume	volume	NOUN
abr-111	184	3	1,13th	1,13th	NUM
abr-111	184	4	edition	edition	NOUN
abr-111	184	5	,	,	PUNCT
abr-111	184	6	1086	1086	NUM
abr-111	184	7	-	-	SYM
abr-111	184	8	1089	1089	NUM
abr-111	184	9	.	.	PUNCT
abr-111	185	1	chambers	chamber	NOUN
abr-111	185	2	,	,	PUNCT
abr-111	185	3	dennis	dennis	PROPN
abr-111	185	4	,	,	PUNCT
abr-111	185	5	et	et	PROPN
abr-111	185	6	al	al	PROPN
abr-111	185	7	.	.	PROPN
abr-111	185	8	2007	2007	NUM
abr-111	185	9	.	.	PUNCT
abr-111	186	1	an	an	DET
abr-111	186	2	evaluation	evaluation	NOUN
abr-111	186	3	of	of	ADP
abr-111	186	4	sfas	sfas	NOUN
abr-111	186	5	no	no	INTJ
abr-111	186	6	.	.	PUNCT
abr-111	187	1	130	130	NUM
abr-111	187	2	comprehensive	comprehensive	ADJ
abr-111	187	3	income	income	NOUN
abr-111	187	4	disclosures	disclosure	NOUN
abr-111	187	5	.	.	PUNCT
abr-111	188	1	review	review	NOUN
abr-111	188	2	of	of	ADP
abr-111	188	3	accounting	accounting	NOUN
abr-111	188	4	studies	study	NOUN
abr-111	188	5	,	,	PUNCT
abr-111	188	6	dec	dec	PROPN
abr-111	188	7	,	,	PUNCT
abr-111	188	8	vol	vol	NOUN
abr-111	188	9	.	.	PROPN
abr-111	188	10	12	12	NUM
abr-111	188	11	issue	issue	NOUN
abr-111	188	12	4	4	NUM
abr-111	188	13	,	,	PUNCT
abr-111	188	14	557	557	NUM
abr-111	188	15	-	-	SYM
abr-111	188	16	593	593	NUM
abr-111	188	17	.	.	PUNCT
abr-111	189	1	churchman	churchman	NOUN
abr-111	189	2	,	,	PUNCT
abr-111	189	3	c.	c.	PROPN
abr-111	189	4	west	west	PROPN
abr-111	189	5	.	.	PUNCT
abr-111	190	1	1961	1961	NUM
abr-111	190	2	.	.	PUNCT
abr-111	191	1	prediction	prediction	NOUN
abr-111	191	2	and	and	CCONJ
abr-111	191	3	optimal	optimal	ADJ
abr-111	191	4	decision	decision	NOUN
abr-111	191	5	.	.	PUNCT
abr-111	192	1	englewood	englewood	PROPN
abr-111	192	2	cliffs	cliffs	PROPN
abr-111	192	3	,	,	PUNCT
abr-111	192	4	new	new	PROPN
abr-111	192	5	jersey	jersey	PROPN
abr-111	192	6	:	:	PUNCT
abr-111	192	7	prentice	prentice	NOUN
abr-111	192	8	-	-	PUNCT
abr-111	192	9	hall	hall	NOUN
abr-111	192	10	.	.	PUNCT
abr-111	193	1	collins	collins	PROPN
abr-111	193	2	,	,	PUNCT
abr-111	193	3	d.	d.	PROPN
abr-111	193	4	,	,	PUNCT
abr-111	193	5	and	and	CCONJ
abr-111	193	6	w.	w.	PROPN
abr-111	193	7	salatka	salatka	PROPN
abr-111	193	8	.	.	PROPN
abr-111	193	9	1993	1993	NUM
abr-111	193	10	.	.	PUNCT
abr-111	194	1	noisy	noisy	ADJ
abr-111	194	2	accounting	accounting	NOUN
abr-111	194	3	earnings	earning	NOUN
abr-111	194	4	signals	signal	NOUN
abr-111	194	5	and	and	CCONJ
abr-111	194	6	earnings	earning	NOUN
abr-111	194	7	response	response	NOUN
abr-111	194	8	coefficients	coefficient	NOUN
abr-111	194	9	:	:	PUNCT
abr-111	194	10	the	the	DET
abr-111	194	11	case	case	NOUN
abr-111	194	12	of	of	ADP
abr-111	194	13	foreign	foreign	ADJ
abr-111	194	14	currency	currency	NOUN
abr-111	194	15	accounting	accounting	NOUN
abr-111	194	16	.	.	PUNCT
abr-111	195	1	contemporary	contemporary	ADJ
abr-111	195	2	accounting	accounting	PROPN
abr-111	195	3	research	research	NOUN
abr-111	195	4	,	,	PUNCT
abr-111	195	5	10	10	NUM
abr-111	195	6	,	,	PUNCT
abr-111	195	7	119	119	NUM
abr-111	195	8	-	-	SYM
abr-111	195	9	159	159	NUM
abr-111	195	10	.	.	PUNCT
abr-111	196	1	committee	committee	NOUN
abr-111	196	2	on	on	ADP
abr-111	196	3	international	international	ADJ
abr-111	196	4	accounting	accounting	NOUN
abr-111	196	5	,	,	PUNCT
abr-111	196	6	american	american	PROPN
abr-111	196	7	accounting	accounting	PROPN
abr-111	196	8	association	association	PROPN
abr-111	196	9	.	.	PUNCT
abr-111	197	1	1974	1974	NUM
abr-111	197	2	.	.	PUNCT
abr-111	198	1	report	report	NOUN
abr-111	198	2	of	of	ADP
abr-111	198	3	the	the	DET
abr-111	198	4	committee	committee	NOUN
abr-111	198	5	on	on	ADP
abr-111	198	6	international	international	ADJ
abr-111	198	7	accounting	accounting	NOUN
abr-111	198	8	.	.	PUNCT
abr-111	199	1	supplement	supplement	NOUN
abr-111	199	2	to	to	ADP
abr-111	199	3	the	the	DET
abr-111	199	4	accounting	accounting	NOUN
abr-111	199	5	review	review	NOUN
abr-111	199	6	.	.	PUNCT
abr-111	200	1	financial	financial	ADJ
abr-111	200	2	accounting	accounting	PROPN
abr-111	200	3	standards	standards	PROPN
abr-111	200	4	board	board	NOUN
abr-111	200	5	.	.	PUNCT
abr-111	201	1	1975	1975	NUM
abr-111	201	2	.	.	PUNCT
abr-111	202	1	accounting	account	VERB
abr-111	202	2	for	for	ADP
abr-111	202	3	the	the	DET
abr-111	202	4	translation	translation	NOUN
abr-111	202	5	of	of	ADP
abr-111	202	6	foreign	foreign	ADJ
abr-111	202	7	currency	currency	NOUN
abr-111	202	8	transactions	transaction	NOUN
abr-111	202	9	and	and	CCONJ
abr-111	202	10	foreign	foreign	ADJ
abr-111	202	11	currency	currency	NOUN
abr-111	202	12	financial	financial	ADJ
abr-111	202	13	statements	statement	NOUN
abr-111	202	14	.	.	PUNCT
abr-111	203	1	statement	statement	NOUN
abr-111	203	2	of	of	ADP
abr-111	203	3	financial	financial	ADJ
abr-111	203	4	accounting	accounting	NOUN
abr-111	203	5	standards	standard	NOUN
abr-111	203	6	no	no	INTJ
abr-111	203	7	.	.	NOUN
abr-111	203	8	8	8	NUM
abr-111	203	9	.	.	X
abr-111	203	10	stamford	stamford	PROPN
abr-111	203	11	,	,	PUNCT
abr-111	203	12	connecticut	connecticut	PROPN
abr-111	203	13	:	:	PUNCT
abr-111	203	14	fasb	fasb	NOUN
abr-111	203	15	.	.	PUNCT
abr-111	204	1	financial	financial	ADJ
abr-111	204	2	accounting	accounting	NOUN
abr-111	204	3	standards	standards	PROPN
abr-111	204	4	board	board	NOUN
abr-111	204	5	.	.	PUNCT
abr-111	205	1	1981	1981	NUM
abr-111	205	2	.	.	PUNCT
abr-111	206	1	foreign	foreign	ADJ
abr-111	206	2	currency	currency	NOUN
abr-111	206	3	translation	translation	NOUN
abr-111	206	4	.	.	PUNCT
abr-111	207	1	statement	statement	NOUN
abr-111	207	2	of	of	ADP
abr-111	207	3	financial	financial	ADJ
abr-111	207	4	accounting	accounting	NOUN
abr-111	207	5	standards	standard	NOUN
abr-111	207	6	no	no	INTJ
abr-111	207	7	.	.	PROPN
abr-111	207	8	52	52	NUM
abr-111	207	9	.	.	PUNCT
abr-111	208	1	stamford	stamford	PROPN
abr-111	208	2	,	,	PUNCT
abr-111	208	3	connecticut	connecticut	PROPN
abr-111	208	4	:	:	PUNCT
abr-111	208	5	fasb	fasb	NOUN
abr-111	208	6	.	.	PUNCT
abr-111	209	1	financial	financial	ADJ
abr-111	209	2	accounting	accounting	NOUN
abr-111	209	3	standards	standards	PROPN
abr-111	209	4	board	board	NOUN
abr-111	209	5	.	.	PUNCT
abr-111	210	1	1997	1997	NUM
abr-111	210	2	.	.	PUNCT
abr-111	211	1	reporting	report	VERB
abr-111	211	2	comprehensive	comprehensive	ADJ
abr-111	211	3	income	income	NOUN
abr-111	211	4	.	.	PUNCT
abr-111	212	1	statement	statement	NOUN
abr-111	212	2	of	of	ADP
abr-111	212	3	financial	financial	ADJ
abr-111	212	4	accounting	accounting	NOUN
abr-111	212	5	standards	standard	NOUN
abr-111	212	6	no	no	PRON
abr-111	212	7	.	.	NOUN
abr-111	212	8	130	130	NUM
abr-111	212	9	.	.	PUNCT
abr-111	213	1	stamford	stamford	PROPN
abr-111	213	2	,	,	PUNCT
abr-111	213	3	connecticut	connecticut	PROPN
abr-111	213	4	:	:	PUNCT
abr-111	213	5	fasb	fasb	NOUN
abr-111	213	6	.	.	PUNCT
abr-111	214	1	free	free	ADJ
abr-111	214	2	financial	financial	PROPN
abr-111	214	3	dictionary	dictionary	PROPN
abr-111	214	4	.	.	PUNCT
abr-111	215	1	retrieved	retrieve	VERB
abr-111	215	2	on	on	ADP
abr-111	215	3	december	december	PROPN
abr-111	215	4	18	18	NUM
abr-111	215	5	,	,	PUNCT
abr-111	215	6	2014	2014	NUM
abr-111	215	7	from	from	ADP
abr-111	215	8	http://financial-dictionary.thefreedictionary.com/equilibrium+exchange+rate	http://financial-dictionary.thefreedictionary.com/equilibrium+exchange+rate	PROPN
abr-111	215	9	.	.	PUNCT
abr-111	216	1	hershman	hershman	PROPN
abr-111	216	2	,	,	PUNCT
abr-111	216	3	arlene	arlene	PROPN
abr-111	216	4	.	.	PROPN
abr-111	216	5	1976	1976	NUM
abr-111	216	6	.	.	PUNCT
abr-111	217	1	another	another	DET
abr-111	217	2	accounting	accounting	NOUN
abr-111	217	3	problem	problem	NOUN
abr-111	217	4	.	.	PUNCT
abr-111	218	1	dun	dun	PROPN
abr-111	218	2	’s	’s	PART
abr-111	218	3	review	review	PROPN
abr-111	218	4	,	,	PUNCT
abr-111	218	5	vol	vol	NOUN
abr-111	218	6	.	.	PUNCT
abr-111	218	7	107	107	NUM
abr-111	218	8	,	,	PUNCT
abr-111	218	9	june	june	PROPN
abr-111	218	10	,	,	PUNCT
abr-111	218	11	68	68	NUM
abr-111	218	12	-	-	SYM
abr-111	218	13	69	69	NUM
abr-111	218	14	and	and	CCONJ
abr-111	218	15	94	94	NUM
abr-111	218	16	.	.	PUNCT
abr-111	218	17	holt	holt	PROPN
abr-111	218	18	,	,	PUNCT
abr-111	218	19	paul	paul	PROPN
abr-111	218	20	e.	e.	PROPN
abr-111	218	21	2004	2004	PROPN
abr-111	218	22	.	.	PUNCT
abr-111	219	1	comparative	comparative	ADJ
abr-111	219	2	information	information	NOUN
abr-111	219	3	content	content	NOUN
abr-111	219	4	of	of	ADP
abr-111	219	5	return	return	NOUN
abr-111	219	6	on	on	ADP
abr-111	219	7	assets	asset	NOUN
abr-111	219	8	based	base	VERB
abr-111	219	9	on	on	ADP
abr-111	219	10	alternative	alternative	ADJ
abr-111	219	11	translation	translation	NOUN
abr-111	219	12	methods	method	NOUN
abr-111	219	13	.	.	PUNCT
abr-111	220	1	southwest	southwest	ADJ
abr-111	220	2	business	business	NOUN
abr-111	220	3	and	and	CCONJ
abr-111	220	4	economics	economic	NOUN
abr-111	220	5	journal	journal	PROPN
abr-111	220	6	.	.	PUNCT
abr-111	221	1	vol	vol	NOUN
abr-111	221	2	.	.	PROPN
abr-111	222	1	12	12	NUM
abr-111	222	2	,	,	PUNCT
abr-111	222	3	9	9	NUM
abr-111	222	4	-	-	SYM
abr-111	222	5	17	17	NUM
abr-111	222	6	.	.	PUNCT
abr-111	222	7	holt	holt	PROPN
abr-111	222	8	,	,	PUNCT
abr-111	222	9	paul	paul	PROPN
abr-111	222	10	e.	e.	PROPN
abr-111	222	11	2006	2006	NUM
abr-111	222	12	.	.	PUNCT
abr-111	223	1	the	the	DET
abr-111	223	2	variability	variability	NOUN
abr-111	223	3	of	of	ADP
abr-111	223	4	earnings	earning	NOUN
abr-111	223	5	across	across	ADP
abr-111	223	6	foreign	foreign	ADJ
abr-111	223	7	currency	currency	NOUN
abr-111	223	8	translation	translation	NOUN
abr-111	223	9	methodologies	methodology	NOUN
abr-111	223	10	:	:	PUNCT
abr-111	223	11	an	an	DET
abr-111	223	12	empirical	empirical	ADJ
abr-111	223	13	comparison	comparison	NOUN
abr-111	223	14	.	.	PUNCT
abr-111	224	1	southwest	southwest	ADJ
abr-111	224	2	business	business	NOUN
abr-111	224	3	and	and	CCONJ
abr-111	224	4	economics	economic	NOUN
abr-111	224	5	journal	journal	NOUN
abr-111	224	6	,	,	PUNCT
abr-111	224	7	67	67	NUM
abr-111	224	8	-	-	SYM
abr-111	224	9	81	81	NUM
abr-111	224	10	.	.	PUNCT
abr-111	225	1	holt	holt	PROPN
abr-111	225	2	77	77	NUM
abr-111	225	3	holt	holt	PROPN
abr-111	225	4	,	,	PUNCT
abr-111	225	5	paul	paul	PROPN
abr-111	225	6	e.	e.	PROPN
abr-111	225	7	2011	2011	NUM
abr-111	225	8	.	.	PUNCT
abr-111	226	1	a	a	DET
abr-111	226	2	normative	normative	ADJ
abr-111	226	3	evaluation	evaluation	NOUN
abr-111	226	4	of	of	ADP
abr-111	226	5	translation	translation	NOUN
abr-111	226	6	methodologies	methodology	NOUN
abr-111	226	7	based	base	VERB
abr-111	226	8	on	on	ADP
abr-111	226	9	firm	firm	ADJ
abr-111	226	10	valuation	valuation	NOUN
abr-111	226	11	.	.	PUNCT
abr-111	227	1	journal	journal	PROPN
abr-111	227	2	of	of	ADP
abr-111	227	3	theoretical	theoretical	ADJ
abr-111	227	4	accounting	accounting	NOUN
abr-111	227	5	research	research	NOUN
abr-111	227	6	,	,	PUNCT
abr-111	227	7	fall	fall	NOUN
abr-111	227	8	,	,	PUNCT
abr-111	227	9	79	79	NUM
abr-111	227	10	-	-	SYM
abr-111	227	11	107	107	NUM
abr-111	227	12	.	.	PUNCT
abr-111	228	1	holt	holt	PROPN
abr-111	228	2	,	,	PUNCT
abr-111	228	3	paul	paul	PROPN
abr-111	228	4	e.	e.	PROPN
abr-111	228	5	2012	2012	NUM
abr-111	228	6	.	.	PUNCT
abr-111	229	1	some	some	DET
abr-111	229	2	effects	effect	NOUN
abr-111	229	3	of	of	ADP
abr-111	229	4	alternate	alternate	ADJ
abr-111	229	5	foreign	foreign	ADJ
abr-111	229	6	currency	currency	NOUN
abr-111	229	7	translation	translation	NOUN
abr-111	229	8	methodologies	methodology	NOUN
abr-111	229	9	on	on	ADP
abr-111	229	10	two	two	NUM
abr-111	229	11	short	short	ADJ
abr-111	229	12	-	-	PUNCT
abr-111	229	13	term	term	NOUN
abr-111	229	14	liquidity	liquidity	NOUN
abr-111	229	15	ratios	ratio	NOUN
abr-111	229	16	.	.	PUNCT
abr-111	230	1	american	american	PROPN
abr-111	230	2	journal	journal	PROPN
abr-111	230	3	of	of	ADP
abr-111	230	4	economics	economics	PROPN
abr-111	230	5	and	and	CCONJ
abr-111	230	6	business	business	NOUN
abr-111	230	7	administration	administration	NOUN
abr-111	230	8	,	,	PUNCT
abr-111	230	9	3	3	NUM
abr-111	230	10	:	:	PUNCT
abr-111	230	11	645	645	NUM
abr-111	230	12	-	-	SYM
abr-111	230	13	651	651	NUM
abr-111	230	14	.	.	PUNCT
abr-111	231	1	holt	holt	PROPN
abr-111	231	2	,	,	PUNCT
abr-111	231	3	paul	paul	PROPN
abr-111	231	4	e.	e.	PROPN
abr-111	231	5	2013	2013	NUM
abr-111	231	6	.	.	PUNCT
abr-111	232	1	the	the	DET
abr-111	232	2	fischer	fischer	PROPN
abr-111	232	3	black	black	ADJ
abr-111	232	4	method	method	NOUN
abr-111	232	5	of	of	ADP
abr-111	232	6	evaluating	evaluate	VERB
abr-111	232	7	accounting	accounting	NOUN
abr-111	232	8	alternatives	alternative	NOUN
abr-111	232	9	applied	apply	VERB
abr-111	232	10	to	to	ADP
abr-111	232	11	currency	currency	NOUN
abr-111	232	12	translation	translation	NOUN
abr-111	232	13	methods	method	NOUN
abr-111	232	14	.	.	PUNCT
abr-111	233	1	advances	advance	NOUN
abr-111	233	2	in	in	ADP
abr-111	233	3	business	business	NOUN
abr-111	233	4	research	research	NOUN
abr-111	233	5	.	.	PUNCT
abr-111	234	1	holt	holt	PROPN
abr-111	234	2	,	,	PUNCT
abr-111	234	3	paul	paul	PROPN
abr-111	234	4	e.	e.	PROPN
abr-111	234	5	2014a	2014a	PROPN
abr-111	234	6	.	.	PUNCT
abr-111	235	1	a	a	DET
abr-111	235	2	normative	normative	ADJ
abr-111	235	3	evaluation	evaluation	NOUN
abr-111	235	4	of	of	ADP
abr-111	235	5	translation	translation	NOUN
abr-111	235	6	methodologies	methodology	NOUN
abr-111	235	7	based	base	VERB
abr-111	235	8	on	on	ADP
abr-111	235	9	present	present	ADJ
abr-111	235	10	values	value	NOUN
abr-111	235	11	of	of	ADP
abr-111	235	12	future	future	ADJ
abr-111	235	13	cash	cash	NOUN
abr-111	235	14	flows	flow	NOUN
abr-111	235	15	to	to	ADP
abr-111	235	16	investors	investor	NOUN
abr-111	235	17	.	.	PUNCT
abr-111	236	1	southwest	southwest	ADJ
abr-111	236	2	business	business	NOUN
abr-111	236	3	and	and	CCONJ
abr-111	236	4	economics	economic	NOUN
abr-111	236	5	journal	journal	PROPN
abr-111	236	6	,	,	PUNCT
abr-111	236	7	vol	vol	NOUN
abr-111	236	8	.	.	PROPN
abr-111	236	9	21	21	NUM
abr-111	236	10	.	.	X
abr-111	237	1	21	21	NUM
abr-111	237	2	-	-	SYM
abr-111	237	3	34	34	NUM
abr-111	237	4	.	.	PUNCT
abr-111	237	5	holt	holt	PROPN
abr-111	237	6	,	,	PUNCT
abr-111	237	7	paul	paul	PROPN
abr-111	237	8	e.	e.	PROPN
abr-111	237	9	2014b	2014b	PROPN
abr-111	237	10	.	.	PUNCT
abr-111	238	1	earnings	earning	NOUN
abr-111	238	2	quality	quality	NOUN
abr-111	238	3	as	as	SCONJ
abr-111	238	4	measured	measure	VERB
abr-111	238	5	by	by	ADP
abr-111	238	6	predictability	predictability	NOUN
abr-111	238	7	of	of	ADP
abr-111	238	8	reported	report	VERB
abr-111	238	9	earnings	earning	NOUN
abr-111	238	10	.	.	PUNCT
abr-111	239	1	advances	advance	NOUN
abr-111	239	2	in	in	ADP
abr-111	239	3	business	business	NOUN
abr-111	239	4	research	research	NOUN
abr-111	239	5	.	.	PUNCT
abr-111	240	1	available	available	ADJ
abr-111	240	2	online	online	ADV
abr-111	240	3	:	:	PUNCT
abr-111	241	1	journals.sfu.ca/abr/	journals.sfu.ca/abr/	PROPN
abr-111	241	2	international	international	ADJ
abr-111	241	3	monetary	monetary	ADJ
abr-111	241	4	fund	fund	NOUN
abr-111	241	5	.	.	PUNCT
abr-111	242	1	retrieved	retrieve	VERB
abr-111	242	2	on	on	ADP
abr-111	242	3	december	december	PROPN
abr-111	242	4	18	18	NUM
abr-111	242	5	,	,	PUNCT
abr-111	242	6	2014	2014	NUM
abr-111	242	7	from	from	ADP
abr-111	242	8	www.imf.org	www.imf.org	PROPN
abr-111	242	9	.	.	PUNCT
abr-111	243	1	kwon	kwon	PROPN
abr-111	243	2	,	,	PUNCT
abr-111	243	3	taek	taek	PROPN
abr-111	243	4	ho	ho	PROPN
abr-111	243	5	,	,	PUNCT
abr-111	243	6	et	et	PROPN
abr-111	243	7	al	al	PROPN
abr-111	243	8	.	.	PROPN
abr-111	243	9	2005	2005	NUM
abr-111	243	10	.	.	PUNCT
abr-111	244	1	do	do	AUX
abr-111	244	2	foreign	foreign	ADJ
abr-111	244	3	investors	investor	NOUN
abr-111	244	4	price	price	VERB
abr-111	244	5	foreign	foreign	ADJ
abr-111	244	6	exchange	exchange	NOUN
abr-111	244	7	risk	risk	NOUN
abr-111	244	8	differently	differently	ADV
abr-111	244	9	?	?	PUNCT
abr-111	245	1	journal	journal	NOUN
abr-111	245	2	of	of	ADP
abr-111	245	3	financial	financial	ADJ
abr-111	245	4	research	research	NOUN
abr-111	245	5	,	,	PUNCT
abr-111	245	6	vol	vol	NOUN
abr-111	245	7	.	.	PUNCT
abr-111	245	8	28	28	NUM
abr-111	245	9	issue	issue	NOUN
abr-111	245	10	4	4	NUM
abr-111	245	11	,	,	PUNCT
abr-111	245	12	555	555	NUM
abr-111	245	13	-	-	SYM
abr-111	245	14	573	573	NUM
abr-111	245	15	.	.	PUNCT
abr-111	246	1	liu	liu	PROPN
abr-111	246	2	,	,	PUNCT
abr-111	246	3	jing	jing	PROPN
abr-111	246	4	.	.	PUNCT
abr-111	247	1	2006	2006	NUM
abr-111	247	2	.	.	PUNCT
abr-111	248	1	on	on	ADP
abr-111	248	2	international	international	ADJ
abr-111	248	3	accounting	accounting	NOUN
abr-111	248	4	valuation	valuation	NOUN
abr-111	248	5	.	.	PUNCT
abr-111	249	1	journal	journal	PROPN
abr-111	249	2	of	of	ADP
abr-111	249	3	international	international	ADJ
abr-111	249	4	accounting	accounting	NOUN
abr-111	249	5	research	research	NOUN
abr-111	249	6	,	,	PUNCT
abr-111	249	7	vol	vol	NOUN
abr-111	249	8	.	.	NOUN
abr-111	249	9	5	5	NUM
abr-111	249	10	issue	issue	NOUN
abr-111	249	11	1	1	NUM
abr-111	249	12	,	,	PUNCT
abr-111	249	13	67	67	NUM
abr-111	249	14	-	-	SYM
abr-111	249	15	87	87	NUM
abr-111	249	16	.	.	PUNCT
abr-111	250	1	louis	louis	PROPN
abr-111	250	2	,	,	PUNCT
abr-111	250	3	henock.2003	henock.2003	PROPN
abr-111	250	4	.	.	PUNCT
abr-111	251	1	the	the	DET
abr-111	251	2	value	value	NOUN
abr-111	251	3	relevance	relevance	NOUN
abr-111	251	4	of	of	ADP
abr-111	251	5	the	the	DET
abr-111	251	6	foreign	foreign	ADJ
abr-111	251	7	translation	translation	NOUN
abr-111	251	8	adjustment	adjustment	NOUN
abr-111	251	9	.	.	PUNCT
abr-111	252	1	accounting	accounting	NOUN
abr-111	252	2	review	review	PROPN
abr-111	252	3	,	,	PUNCT
abr-111	252	4	oct	oct	PROPN
abr-111	252	5	,	,	PUNCT
abr-111	252	6	vol	vol	NOUN
abr-111	252	7	.	.	PUNCT
abr-111	253	1	78	78	NUM
abr-111	253	2	issue	issue	NOUN
abr-111	253	3	4	4	NUM
abr-111	253	4	,	,	PUNCT
abr-111	253	5	1027	1027	NUM
abr-111	253	6	-	-	SYM
abr-111	253	7	1047	1047	NUM
abr-111	253	8	.	.	PUNCT
abr-111	254	1	mattlin	mattlin	PROPN
abr-111	254	2	,	,	PUNCT
abr-111	254	3	everett	everett	PROPN
abr-111	254	4	.	.	PUNCT
abr-111	254	5	1976	1976	NUM
abr-111	254	6	.	.	PUNCT
abr-111	255	1	playing	play	VERB
abr-111	255	2	the	the	DET
abr-111	255	3	currency	currency	NOUN
abr-111	255	4	game	game	NOUN
abr-111	255	5	.	.	PUNCT
abr-111	256	1	institutional	institutional	ADJ
abr-111	256	2	investors	investor	NOUN
abr-111	256	3	,	,	PUNCT
abr-111	256	4	may	may	AUX
abr-111	256	5	,	,	PUNCT
abr-111	256	6	83	83	NUM
abr-111	256	7	-	-	SYM
abr-111	256	8	86	86	NUM
abr-111	256	9	,	,	PUNCT
abr-111	256	10	88	88	NUM
abr-111	256	11	,	,	PUNCT
abr-111	256	12	90	90	NUM
abr-111	256	13	,	,	PUNCT
abr-111	256	14	93	93	NUM
abr-111	256	15	-	-	SYM
abr-111	256	16	94	94	NUM
abr-111	256	17	,	,	PUNCT
abr-111	256	18	96	96	NUM
abr-111	256	19	,	,	PUNCT
abr-111	256	20	and	and	CCONJ
abr-111	256	21	124	124	NUM
abr-111	256	22	.	.	PUNCT
abr-111	257	1	merjos	merjos	PROPN
abr-111	257	2	,	,	PUNCT
abr-111	257	3	anna	anna	PROPN
abr-111	257	4	.	.	PUNCT
abr-111	258	1	1977	1977	NUM
abr-111	258	2	.	.	PUNCT
abr-111	259	1	for	for	ADP
abr-111	259	2	better	well	ADJ
abr-111	259	3	or	or	CCONJ
abr-111	259	4	worse	bad	ADJ
abr-111	259	5	fasb	fasb	NOUN
abr-111	259	6	#	#	SYM
abr-111	259	7	8	8	NUM
abr-111	259	8	continues	continue	VERB
abr-111	259	9	to	to	PART
abr-111	259	10	play	play	VERB
abr-111	259	11	hob	hob	NOUN
abr-111	259	12	with	with	ADP
abr-111	259	13	corporate	corporate	ADJ
abr-111	259	14	earnings	earning	NOUN
abr-111	259	15	.	.	PUNCT
abr-111	260	1	barron	barron	PROPN
abr-111	260	2	’s	’s	PART
abr-111	260	3	,	,	PUNCT
abr-111	260	4	august	august	PROPN
abr-111	260	5	8	8	NUM
abr-111	260	6	:	:	SYM
abr-111	260	7	11	11	NUM
abr-111	260	8	.	.	PUNCT
abr-111	260	9	officer	officer	NOUN
abr-111	260	10	,	,	PUNCT
abr-111	260	11	lawrence	lawrence	PROPN
abr-111	260	12	h.	h.	PROPN
abr-111	260	13	1982	1982	NUM
abr-111	260	14	.	.	PUNCT
abr-111	261	1	purchasing	purchase	VERB
abr-111	261	2	power	power	NOUN
abr-111	261	3	parity	parity	NOUN
abr-111	261	4	and	and	CCONJ
abr-111	261	5	exchange	exchange	NOUN
abr-111	261	6	rates	rate	NOUN
abr-111	261	7	:	:	PUNCT
abr-111	261	8	theory	theory	NOUN
abr-111	261	9	,	,	PUNCT
abr-111	261	10	evidence	evidence	NOUN
abr-111	261	11	and	and	CCONJ
abr-111	261	12	relevance	relevance	NOUN
abr-111	261	13	.	.	PUNCT
abr-111	262	1	greenwich	greenwich	PROPN
abr-111	262	2	,	,	PUNCT
abr-111	262	3	connecticut	connecticut	PROPN
abr-111	262	4	:	:	PUNCT
abr-111	262	5	jai	jai	PROPN
abr-111	262	6	press	press	PROPN
abr-111	262	7	.	.	PUNCT
abr-111	263	1	ohlson	ohlson	PROPN
abr-111	263	2	,	,	PUNCT
abr-111	263	3	j.	j.	PROPN
abr-111	263	4	a.	a.	PROPN
abr-111	263	5	2001	2001	NUM
abr-111	263	6	.	.	PUNCT
abr-111	264	1	earnings	earning	NOUN
abr-111	264	2	,	,	PUNCT
abr-111	264	3	book	book	NOUN
abr-111	264	4	values	value	NOUN
abr-111	264	5	and	and	CCONJ
abr-111	264	6	dividends	dividend	NOUN
abr-111	264	7	in	in	ADP
abr-111	264	8	equity	equity	NOUN
abr-111	264	9	valuation	valuation	NOUN
abr-111	264	10	:	:	PUNCT
abr-111	264	11	an	an	DET
abr-111	264	12	empirical	empirical	ADJ
abr-111	264	13	perspective	perspective	NOUN
abr-111	264	14	.	.	PUNCT
abr-111	265	1	contemporary	contemporary	ADJ
abr-111	265	2	accounting	accounting	PROPN
abr-111	265	3	research	research	NOUN
abr-111	265	4	,	,	PUNCT
abr-111	265	5	107	107	NUM
abr-111	265	6	-	-	SYM
abr-111	265	7	120	120	NUM
abr-111	265	8	.	.	PUNCT
abr-111	266	1	ohlson	ohlson	NOUN
abr-111	266	2	,	,	PUNCT
abr-111	266	3	j.	j.	PROPN
abr-111	266	4	a.	a.	PROPN
abr-111	266	5	2005	2005	NUM
abr-111	266	6	.	.	PUNCT
abr-111	267	1	on	on	ADP
abr-111	267	2	accounting	accounting	NOUN
abr-111	267	3	-	-	PUNCT
abr-111	267	4	based	base	VERB
abr-111	267	5	valuation	valuation	NOUN
abr-111	267	6	formulae	formulae	NOUN
abr-111	267	7	.	.	PUNCT
abr-111	268	1	review	review	NOUN
abr-111	268	2	of	of	ADP
abr-111	268	3	accounting	accounting	NOUN
abr-111	268	4	studies	study	NOUN
abr-111	268	5	,	,	PUNCT
abr-111	268	6	323	323	NUM
abr-111	268	7	-	-	SYM
abr-111	268	8	347	347	NUM
abr-111	268	9	.	.	PUNCT
abr-111	269	1	ohlson	ohlson	NOUN
abr-111	269	2	,	,	PUNCT
abr-111	269	3	j.	j.	PROPN
abr-111	269	4	a.	a.	PROPN
abr-111	269	5	and	and	CCONJ
abr-111	269	6	b.	b.	PROPN
abr-111	269	7	juettner	juettner	PROPN
abr-111	269	8	-	-	PUNCT
abr-111	269	9	nauroth	nauroth	NOUN
abr-111	269	10	.	.	PUNCT
abr-111	270	1	2005	2005	NUM
abr-111	270	2	.	.	PUNCT
abr-111	271	1	expected	expect	VERB
abr-111	271	2	eps	eps	PROPN
abr-111	271	3	and	and	CCONJ
abr-111	271	4	eps	eps	PROPN
abr-111	271	5	growth	growth	NOUN
abr-111	271	6	as	as	ADP
abr-111	271	7	determinants	determinant	NOUN
abr-111	271	8	of	of	ADP
abr-111	271	9	value	value	NOUN
abr-111	271	10	.	.	PUNCT
abr-111	272	1	review	review	NOUN
abr-111	272	2	of	of	ADP
abr-111	272	3	accounting	accounting	NOUN
abr-111	272	4	studies	study	NOUN
abr-111	272	5	,	,	PUNCT
abr-111	272	6	349	349	NUM
abr-111	272	7	-	-	SYM
abr-111	272	8	365	365	NUM
abr-111	272	9	.	.	PUNCT
abr-111	273	1	patz	patz	PROPN
abr-111	273	2	,	,	PUNCT
abr-111	273	3	dennis	dennis	PROPN
abr-111	273	4	.	.	PUNCT
abr-111	273	5	1977	1977	NUM
abr-111	273	6	.	.	PUNCT
abr-111	274	1	a	a	DET
abr-111	274	2	price	price	NOUN
abr-111	274	3	parity	parity	NOUN
abr-111	274	4	theory	theory	NOUN
abr-111	274	5	of	of	ADP
abr-111	274	6	translation	translation	NOUN
abr-111	274	7	.	.	PUNCT
abr-111	275	1	accounting	accounting	NOUN
abr-111	275	2	and	and	CCONJ
abr-111	275	3	business	business	NOUN
abr-111	275	4	research	research	NOUN
abr-111	275	5	.	.	PUNCT
abr-111	276	1	winter	winter	NOUN
abr-111	276	2	,	,	PUNCT
abr-111	276	3	14	14	NUM
abr-111	276	4	-	-	SYM
abr-111	276	5	24	24	NUM
abr-111	276	6	.	.	PUNCT
abr-111	277	1	patz	patz	PROPN
abr-111	277	2	,	,	PUNCT
abr-111	277	3	dennis	dennis	PROPN
abr-111	277	4	.	.	PROPN
abr-111	277	5	1978	1978	NUM
abr-111	277	6	.	.	PUNCT
abr-111	278	1	a	a	DET
abr-111	278	2	price	price	NOUN
abr-111	278	3	parity	parity	NOUN
abr-111	278	4	theory	theory	NOUN
abr-111	278	5	of	of	ADP
abr-111	278	6	translation	translation	NOUN
abr-111	278	7	:	:	PUNCT
abr-111	278	8	a	a	DET
abr-111	278	9	reply	reply	NOUN
abr-111	278	10	.	.	PUNCT
abr-111	279	1	accounting	accounting	NOUN
abr-111	279	2	and	and	CCONJ
abr-111	279	3	business	business	NOUN
abr-111	279	4	research	research	NOUN
abr-111	279	5	,	,	PUNCT
abr-111	279	6	66	66	NUM
abr-111	279	7	-	-	SYM
abr-111	279	8	72	72	NUM
abr-111	279	9	.	.	PUNCT
abr-111	280	1	patz	patz	PROPN
abr-111	280	2	,	,	PUNCT
abr-111	280	3	dennis	dennis	PROPN
abr-111	280	4	.	.	PUNCT
abr-111	280	5	1981	1981	NUM
abr-111	280	6	.	.	PUNCT
abr-111	281	1	price	price	NOUN
abr-111	281	2	parity	parity	NOUN
abr-111	281	3	translation	translation	NOUN
abr-111	281	4	:	:	PUNCT
abr-111	281	5	methodology	methodology	NOUN
abr-111	281	6	and	and	CCONJ
abr-111	281	7	implementation	implementation	NOUN
abr-111	281	8	.	.	PUNCT
abr-111	282	1	accounting	accounting	NOUN
abr-111	282	2	and	and	CCONJ
abr-111	282	3	business	business	NOUN
abr-111	282	4	research	research	NOUN
abr-111	282	5	,	,	PUNCT
abr-111	282	6	207	207	NUM
abr-111	282	7	-	-	SYM
abr-111	282	8	216	216	NUM
abr-111	282	9	.	.	PUNCT
abr-111	283	1	patz	patz	PROPN
abr-111	283	2	,	,	PUNCT
abr-111	283	3	dennis	dennis	PROPN
abr-111	283	4	.	.	PUNCT
abr-111	283	5	2006	2006	NUM
abr-111	283	6	.	.	PUNCT
abr-111	284	1	the	the	DET
abr-111	284	2	state	state	NOUN
abr-111	284	3	of	of	ADP
abr-111	284	4	the	the	DET
abr-111	284	5	art	art	NOUN
abr-111	284	6	in	in	ADP
abr-111	284	7	translation	translation	NOUN
abr-111	284	8	theory	theory	NOUN
abr-111	284	9	.	.	PUNCT
abr-111	285	1	online	online	ADJ
abr-111	285	2	:	:	PUNCT
abr-111	285	3	doi	doi	NOUN
abr-111	285	4	:	:	PUNCT
abr-111	285	5	10.1111	10.1111	NUM
abr-111	285	6	/	/	SYM
abr-111	285	7	j.1468	j.1468	NOUN
abr-111	285	8	-	-	PUNCT
abr-111	285	9	5957.1977.tb00716.x	5957.1977.tb00716.x	NOUN
abr-111	285	10	.	.	PUNCT
abr-111	286	1	first	first	ADV
abr-111	286	2	published	publish	VERB
abr-111	286	3	in	in	ADP
abr-111	286	4	journal	journal	NOUN
abr-111	286	5	of	of	ADP
abr-111	286	6	business	business	NOUN
abr-111	286	7	finance	finance	NOUN
abr-111	286	8	and	and	CCONJ
abr-111	286	9	accounting	accounting	NOUN
abr-111	286	10	,	,	PUNCT
abr-111	286	11	volume	volume	NOUN
abr-111	286	12	4	4	NUM
abr-111	286	13	,	,	PUNCT
abr-111	286	14	issue	issue	NOUN
abr-111	286	15	3	3	NUM
abr-111	286	16	,	,	PUNCT
abr-111	286	17	september	september	PROPN
abr-111	286	18	1977	1977	NUM
abr-111	286	19	,	,	PUNCT
abr-111	286	20	311–325	311–325	NUM
abr-111	286	21	.	.	PUNCT
abr-111	287	1	pinto	pinto	NOUN
abr-111	287	2	,	,	PUNCT
abr-111	287	3	jo	jo	PROPN
abr-111	287	4	ann	ann	PROPN
abr-111	287	5	.	.	PUNCT
abr-111	288	1	2005	2005	NUM
abr-111	289	1	how	how	SCONJ
abr-111	289	2	comprehensive	comprehensive	ADJ
abr-111	289	3	is	be	AUX
abr-111	289	4	comprehensive	comprehensive	ADJ
abr-111	289	5	income	income	NOUN
abr-111	289	6	?	?	PUNCT
abr-111	290	1	the	the	DET
abr-111	290	2	value	value	NOUN
abr-111	290	3	relevance	relevance	NOUN
abr-111	290	4	of	of	ADP
abr-111	290	5	foreign	foreign	ADJ
abr-111	290	6	currency	currency	NOUN
abr-111	290	7	translation	translation	NOUN
abr-111	290	8	adjustments	adjustment	NOUN
abr-111	290	9	.	.	PUNCT
abr-111	291	1	journal	journal	NOUN
abr-111	291	2	of	of	ADP
abr-111	291	3	international	international	ADJ
abr-111	291	4	financial	financial	ADJ
abr-111	291	5	management	management	NOUN
abr-111	291	6	&	&	CCONJ
abr-111	291	7	accounting	accounting	PROPN
abr-111	291	8	,	,	PUNCT
abr-111	291	9	vol	vol	NOUN
abr-111	291	10	.	.	PUNCT
abr-111	292	1	16	16	NUM
abr-111	292	2	issue	issue	NOUN
abr-111	292	3	2	2	NUM
abr-111	292	4	,	,	PUNCT
abr-111	292	5	97	97	NUM
abr-111	292	6	-	-	SYM
abr-111	292	7	122	122	NUM
abr-111	292	8	.	.	PUNCT
abr-111	293	1	porter	porter	NOUN
abr-111	293	2	,	,	PUNCT
abr-111	293	3	gary	gary	PROPN
abr-111	293	4	a.	a.	PROPN
abr-111	293	5	1983	1983	NUM
abr-111	293	6	.	.	PUNCT
abr-111	294	1	foreign	foreign	ADJ
abr-111	294	2	currency	currency	NOUN
abr-111	294	3	accounting	account	VERB
abr-111	294	4	fas	fas	PROPN
abr-111	294	5	8	8	NUM
abr-111	294	6	or	or	CCONJ
abr-111	294	7	52	52	NUM
abr-111	294	8	?	?	PUNCT
abr-111	295	1	multinationals	multinational	NOUN
abr-111	295	2	experiment	experiment	NOUN
abr-111	295	3	.	.	PUNCT
abr-111	296	1	massachusetts	massachusetts	PROPN
abr-111	296	2	cpa	cpa	PROPN
abr-111	296	3	review	review	PROPN
abr-111	296	4	,	,	PUNCT
abr-111	296	5	summer	summer	NOUN
abr-111	296	6	,	,	PUNCT
abr-111	296	7	48	48	NUM
abr-111	296	8	-	-	SYM
abr-111	296	9	54	54	NUM
abr-111	296	10	.	.	PUNCT
abr-111	297	1	selling	selling	NOUN
abr-111	297	2	,	,	PUNCT
abr-111	297	3	thomas	thomas	PROPN
abr-111	297	4	i.	i.	PROPN
abr-111	297	5	and	and	CCONJ
abr-111	297	6	george	george	PROPN
abr-111	297	7	h.	h.	PROPN
abr-111	297	8	sorter	sorter	PROPN
abr-111	297	9	.	.	PUNCT
abr-111	298	1	1983	1983	NUM
abr-111	298	2	.	.	PUNCT
abr-111	299	1	fasb	fasb	PROPN
abr-111	299	2	statement	statement	PROPN
abr-111	299	3	no	no	INTJ
abr-111	299	4	.	.	PROPN
abr-111	299	5	52	52	NUM
abr-111	299	6	and	and	CCONJ
abr-111	299	7	its	its	PRON
abr-111	299	8	implications	implication	NOUN
abr-111	299	9	for	for	ADP
abr-111	299	10	financial	financial	ADJ
abr-111	299	11	statement	statement	NOUN
abr-111	299	12	analysis	analysis	NOUN
abr-111	299	13	.	.	PUNCT
abr-111	300	1	financial	financial	ADJ
abr-111	300	2	analysts	analyst	NOUN
abr-111	300	3	journal	journal	NOUN
abr-111	300	4	,	,	PUNCT
abr-111	300	5	may	may	PROPN
abr-111	300	6	/	/	SYM
abr-111	300	7	june	june	PROPN
abr-111	300	8	,	,	PUNCT
abr-111	300	9	64	64	NUM
abr-111	300	10	-	-	SYM
abr-111	300	11	69	69	NUM
abr-111	300	12	.	.	PUNCT
abr-111	301	1	treasury	treasury	PROPN
abr-111	301	2	direct	direct	PROPN
abr-111	301	3	.	.	PUNCT
abr-111	302	1	www.treasurydirect.gov/govt/rates/pd/avg/2005	www.treasurydirect.gov/govt/rates/pd/avg/2005	PROPN
abr-111	302	2	united	united	PROPN
abr-111	302	3	states	states	PROPN
abr-111	302	4	census	census	PROPN
abr-111	302	5	.	.	PUNCT
abr-111	303	1	retrieved	retrieve	VERB
abr-111	303	2	on	on	ADP
abr-111	303	3	december	december	PROPN
abr-111	303	4	14	14	NUM
abr-111	303	5	,	,	PUNCT
abr-111	303	6	2014	2014	NUM
abr-111	303	7	from	from	ADP
abr-111	303	8	http://www.census.gov/foreign-trade/statistics/highlights/toppartners.html	http://www.census.gov/foreign-trade/statistics/highlights/toppartners.html	PROPN
abr-111	303	9	.	.	PUNCT
abr-111	304	1	comparison	comparison	NOUN
abr-111	304	2	of	of	ADP
abr-111	304	3	price	price	NOUN
abr-111	304	4	parity	parity	NOUN
abr-111	304	5	constructs	construct	NOUN
abr-111	304	6	with	with	ADP
abr-111	304	7	exchange	exchange	NOUN
abr-111	304	8	rates	rate	NOUN
abr-111	304	9	78	78	NUM
abr-111	304	10	wang	wang	PROPN
abr-111	304	11	,	,	PUNCT
abr-111	304	12	yue	yue	PROPN
abr-111	304	13	,	,	PUNCT
abr-111	304	14	et	et	PROPN
abr-111	304	15	al	al	PROPN
abr-111	304	16	.	.	PROPN
abr-111	304	17	2006	2006	NUM
abr-111	304	18	.	.	PUNCT
abr-111	305	1	the	the	DET
abr-111	305	2	value	value	NOUN
abr-111	305	3	relevance	relevance	NOUN
abr-111	305	4	of	of	ADP
abr-111	305	5	dirty	dirty	ADJ
abr-111	305	6	surplus	surplus	NOUN
abr-111	305	7	accounting	accounting	NOUN
abr-111	305	8	flows	flow	NOUN
abr-111	305	9	in	in	ADP
abr-111	305	10	the	the	DET
abr-111	305	11	netherlands	netherlands	PROPN
abr-111	305	12	.	.	PUNCT
abr-111	306	1	international	international	ADJ
abr-111	306	2	journal	journal	PROPN
abr-111	306	3	of	of	ADP
abr-111	306	4	accounting	accounting	NOUN
abr-111	306	5	,	,	PUNCT
abr-111	306	6	vol	vol	NOUN
abr-111	306	7	.	.	PUNCT
abr-111	307	1	41	41	NUM
abr-111	307	2	issue	issue	NOUN
abr-111	307	3	4	4	NUM
abr-111	307	4	,	,	PUNCT
abr-111	307	5	387	387	NUM
abr-111	307	6	-	-	SYM
abr-111	307	7	405	405	NUM
abr-111	307	8	.	.	PUNCT
abr-111	308	1	paul	paul	PROPN
abr-111	308	2	e.	e.	PROPN
abr-111	308	3	holt	holt	PROPN
abr-111	308	4	is	be	AUX
abr-111	308	5	professor	professor	NOUN
abr-111	308	6	of	of	ADP
abr-111	308	7	accounting	accounting	NOUN
abr-111	308	8	at	at	ADP
abr-111	308	9	texas	texas	PROPN
abr-111	308	10	a&m	a&m	PROPN
abr-111	308	11	university	university	PROPN
abr-111	308	12	–	–	PUNCT
abr-111	308	13	kingsville	kingsville	PROPN
abr-111	308	14	.	.	PUNCT
abr-111	309	1	his	his	PRON
abr-111	309	2	research	research	NOUN
abr-111	309	3	interests	interest	NOUN
abr-111	309	4	include	include	VERB
abr-111	309	5	foreign	foreign	ADJ
abr-111	309	6	currency	currency	NOUN
abr-111	309	7	translation	translation	NOUN
abr-111	309	8	,	,	PUNCT
abr-111	309	9	price	price	NOUN
abr-111	309	10	parity	parity	NOUN
abr-111	309	11	,	,	PUNCT
abr-111	309	12	and	and	CCONJ
abr-111	309	13	earnings	earning	NOUN
abr-111	309	14	quality	quality	NOUN
abr-111	309	15	.	.	PUNCT