id	sid	tid	token	lemma	pos
abr-191	1	1	46	46	NUM
abr-191	1	2	earnings	earning	NOUN
abr-191	1	3	quality	quality	NOUN
abr-191	1	4	and	and	CCONJ
abr-191	1	5	investor	investor	NOUN
abr-191	1	6	reactions	reaction	NOUN
abr-191	1	7	to	to	PART
abr-191	1	8	restatement	restatement	VERB
abr-191	1	9	announcements	announcement	NOUN
abr-191	1	10	robin	robin	PROPN
abr-191	1	11	n.	n.	PROPN
abr-191	1	12	romanus	romanus	PROPN
abr-191	1	13	,	,	PUNCT
abr-191	1	14	ph.d	ph.d	PROPN
abr-191	1	15	.	.	PROPN
abr-191	2	1	appalachian	appalachian	PROPN
abr-191	2	2	state	state	PROPN
abr-191	2	3	university	university	PROPN
abr-191	2	4	the	the	DET
abr-191	2	5	purpose	purpose	NOUN
abr-191	2	6	of	of	ADP
abr-191	2	7	this	this	DET
abr-191	2	8	research	research	NOUN
abr-191	2	9	is	be	AUX
abr-191	2	10	to	to	PART
abr-191	2	11	help	help	AUX
abr-191	2	12	clarify	clarify	VERB
abr-191	2	13	the	the	DET
abr-191	2	14	ambiguity	ambiguity	NOUN
abr-191	2	15	surrounding	surround	VERB
abr-191	2	16	market	market	NOUN
abr-191	2	17	participants	participant	NOUN
abr-191	2	18	’	'	PUNCT
abr-191	2	19	pricing	pricing	NOUN
abr-191	2	20	of	of	ADP
abr-191	2	21	earnings	earning	NOUN
abr-191	2	22	quality	quality	NOUN
abr-191	2	23	using	use	VERB
abr-191	2	24	one	one	NUM
abr-191	2	25	clearly	clearly	ADV
abr-191	2	26	observable	observable	ADJ
abr-191	2	27	indicator	indicator	NOUN
abr-191	2	28	of	of	ADP
abr-191	2	29	low	low	ADJ
abr-191	2	30	-	-	PUNCT
abr-191	2	31	quality	quality	NOUN
abr-191	2	32	earnings	earning	NOUN
abr-191	2	33	-accounting	-accounte	VERB
abr-191	2	34	restatements	restatement	NOUN
abr-191	2	35	.	.	PUNCT
abr-191	3	1	this	this	DET
abr-191	3	2	study	study	NOUN
abr-191	3	3	examines	examine	VERB
abr-191	3	4	the	the	DET
abr-191	3	5	effect	effect	NOUN
abr-191	3	6	that	that	SCONJ
abr-191	3	7	pre	pre	ADJ
abr-191	3	8	-	-	ADJ
abr-191	3	9	restatement	restatement	ADJ
abr-191	3	10	earnings	earning	NOUN
abr-191	3	11	quality	quality	NOUN
abr-191	3	12	has	have	AUX
abr-191	3	13	on	on	ADP
abr-191	3	14	shortwindow	shortwindow	NOUN
abr-191	3	15	returns	return	NOUN
abr-191	3	16	following	follow	VERB
abr-191	3	17	restatement	restatement	NOUN
abr-191	3	18	announcements	announcement	NOUN
abr-191	3	19	using	use	VERB
abr-191	3	20	a	a	DET
abr-191	3	21	cross	cross	NOUN
abr-191	3	22	-	-	NOUN
abr-191	3	23	section	section	NOUN
abr-191	3	24	of	of	ADP
abr-191	3	25	719	719	NUM
abr-191	3	26	publicly	publicly	ADV
abr-191	3	27	traded	trade	VERB
abr-191	3	28	firms	firm	NOUN
abr-191	3	29	that	that	PRON
abr-191	3	30	announced	announce	VERB
abr-191	3	31	restatements	restatement	NOUN
abr-191	3	32	between	between	ADP
abr-191	3	33	1997	1997	NUM
abr-191	3	34	and	and	CCONJ
abr-191	3	35	2004	2004	NUM
abr-191	3	36	.	.	PUNCT
abr-191	4	1	accrual	accrual	ADJ
abr-191	4	2	metrics	metric	NOUN
abr-191	4	3	are	be	AUX
abr-191	4	4	used	use	VERB
abr-191	4	5	to	to	PART
abr-191	4	6	proxy	proxy	VERB
abr-191	4	7	for	for	ADP
abr-191	4	8	earnings	earning	NOUN
abr-191	4	9	quality	quality	NOUN
abr-191	4	10	.	.	PUNCT
abr-191	5	1	results	result	NOUN
abr-191	5	2	indicate	indicate	VERB
abr-191	5	3	that	that	SCONJ
abr-191	5	4	the	the	DET
abr-191	5	5	market	market	NOUN
abr-191	5	6	reaction	reaction	NOUN
abr-191	5	7	to	to	PART
abr-191	5	8	restatement	restatement	VERB
abr-191	5	9	announcements	announcement	NOUN
abr-191	5	10	is	be	AUX
abr-191	5	11	significantly	significantly	ADV
abr-191	5	12	influenced	influence	VERB
abr-191	5	13	by	by	ADP
abr-191	5	14	pre	pre	ADJ
abr-191	5	15	-	-	ADJ
abr-191	5	16	restatement	restatement	ADJ
abr-191	5	17	earnings	earning	NOUN
abr-191	5	18	quality	quality	NOUN
abr-191	5	19	.	.	PUNCT
abr-191	6	1	specifically	specifically	ADV
abr-191	6	2	,	,	PUNCT
abr-191	6	3	the	the	DET
abr-191	6	4	accrual	accrual	ADJ
abr-191	6	5	measure	measure	NOUN
abr-191	6	6	of	of	ADP
abr-191	6	7	earnings	earning	NOUN
abr-191	6	8	quality	quality	NOUN
abr-191	6	9	is	be	AUX
abr-191	6	10	significantly	significantly	ADV
abr-191	6	11	and	and	CCONJ
abr-191	6	12	negatively	negatively	ADV
abr-191	6	13	related	relate	VERB
abr-191	6	14	to	to	ADP
abr-191	6	15	the	the	DET
abr-191	6	16	market	market	NOUN
abr-191	6	17	reaction	reaction	NOUN
abr-191	6	18	.	.	PUNCT
abr-191	7	1	this	this	DET
abr-191	7	2	finding	finding	NOUN
abr-191	7	3	provides	provide	VERB
abr-191	7	4	evidence	evidence	NOUN
abr-191	7	5	that	that	SCONJ
abr-191	7	6	investors	investor	NOUN
abr-191	7	7	are	be	AUX
abr-191	7	8	attuned	attuned	ADJ
abr-191	7	9	to	to	ADP
abr-191	7	10	the	the	DET
abr-191	7	11	implications	implication	NOUN
abr-191	7	12	of	of	ADP
abr-191	7	13	poor	poor	ADJ
abr-191	7	14	earnings	earning	NOUN
abr-191	7	15	quality	quality	NOUN
abr-191	7	16	communicated	communicate	VERB
abr-191	7	17	by	by	ADP
abr-191	7	18	accruals	accrual	NOUN
abr-191	7	19	quality	quality	NOUN
abr-191	7	20	and	and	CCONJ
abr-191	7	21	that	that	SCONJ
abr-191	7	22	this	this	DET
abr-191	7	23	awareness	awareness	NOUN
abr-191	7	24	is	be	AUX
abr-191	7	25	reflected	reflect	VERB
abr-191	7	26	in	in	ADP
abr-191	7	27	stock	stock	NOUN
abr-191	7	28	prices	price	NOUN
abr-191	7	29	prior	prior	ADV
abr-191	7	30	to	to	ADP
abr-191	7	31	the	the	DET
abr-191	7	32	announcement	announcement	NOUN
abr-191	7	33	of	of	ADP
abr-191	7	34	accounting	accounting	NOUN
abr-191	7	35	restatements	restatement	NOUN
abr-191	7	36	.	.	PUNCT
abr-191	8	1	keywords	keyword	NOUN
abr-191	8	2	:	:	PUNCT
abr-191	8	3	restatements	restatement	NOUN
abr-191	8	4	;	;	PUNCT
abr-191	8	5	market	market	NOUN
abr-191	8	6	reaction	reaction	NOUN
abr-191	8	7	;	;	PUNCT
abr-191	8	8	earnings	earning	NOUN
abr-191	8	9	quality	quality	NOUN
abr-191	8	10	introduction	introduction	NOUN
abr-191	8	11	publicly	publicly	ADV
abr-191	8	12	reported	report	VERB
abr-191	8	13	accounting	accounting	NOUN
abr-191	8	14	data	datum	NOUN
abr-191	8	15	have	have	VERB
abr-191	8	16	widespread	widespread	ADJ
abr-191	8	17	capital	capital	NOUN
abr-191	8	18	market	market	NOUN
abr-191	8	19	implications	implication	NOUN
abr-191	8	20	for	for	ADP
abr-191	8	21	a	a	DET
abr-191	8	22	broad	broad	ADJ
abr-191	8	23	spectrum	spectrum	NOUN
abr-191	8	24	of	of	ADP
abr-191	8	25	users	user	NOUN
abr-191	8	26	.	.	PUNCT
abr-191	9	1	misinterpreted	misinterpret	VERB
abr-191	9	2	or	or	CCONJ
abr-191	9	3	misleading	misleading	ADJ
abr-191	9	4	accounting	accounting	NOUN
abr-191	9	5	information	information	NOUN
abr-191	9	6	may	may	AUX
abr-191	9	7	instigate	instigate	VERB
abr-191	9	8	inefficient	inefficient	ADJ
abr-191	9	9	resource	resource	NOUN
abr-191	9	10	allocation	allocation	NOUN
abr-191	9	11	,	,	PUNCT
abr-191	9	12	obfuscate	obfuscate	VERB
abr-191	9	13	the	the	DET
abr-191	9	14	standard	standard	ADJ
abr-191	9	15	setting	setting	NOUN
abr-191	9	16	process	process	NOUN
abr-191	9	17	,	,	PUNCT
abr-191	9	18	and	and	CCONJ
abr-191	9	19	erode	erode	VERB
abr-191	9	20	investor	investor	NOUN
abr-191	9	21	confidence	confidence	NOUN
abr-191	9	22	(	(	PUNCT
abr-191	9	23	general	general	ADJ
abr-191	9	24	accounting	accounting	NOUN
abr-191	9	25	office	office	NOUN
abr-191	9	26	,	,	PUNCT
abr-191	9	27	2002	2002	NUM
abr-191	9	28	;	;	PUNCT
abr-191	9	29	schipper	schipper	PROPN
abr-191	9	30	&	&	CCONJ
abr-191	9	31	vincent	vincent	PROPN
abr-191	9	32	,	,	PUNCT
abr-191	9	33	2003	2003	NUM
abr-191	9	34	;	;	PUNCT
abr-191	9	35	kalelkar	kalelkar	PROPN
abr-191	9	36	&	&	CCONJ
abr-191	9	37	nwaeze	nwaeze	PROPN
abr-191	9	38	,	,	PUNCT
abr-191	9	39	2011	2011	NUM
abr-191	9	40	)	)	PUNCT
abr-191	9	41	.	.	PUNCT
abr-191	10	1	consequently	consequently	ADV
abr-191	10	2	,	,	PUNCT
abr-191	10	3	the	the	DET
abr-191	10	4	quality	quality	NOUN
abr-191	10	5	of	of	ADP
abr-191	10	6	reported	report	VERB
abr-191	10	7	earnings	earning	NOUN
abr-191	10	8	has	have	AUX
abr-191	10	9	triggered	trigger	VERB
abr-191	10	10	substantial	substantial	ADJ
abr-191	10	11	interest	interest	NOUN
abr-191	10	12	by	by	ADP
abr-191	10	13	regulators	regulator	NOUN
abr-191	10	14	and	and	CCONJ
abr-191	10	15	accounting	accounting	NOUN
abr-191	10	16	researchers	researcher	NOUN
abr-191	10	17	,	,	PUNCT
abr-191	10	18	resulting	result	VERB
abr-191	10	19	in	in	ADP
abr-191	10	20	an	an	DET
abr-191	10	21	emergent	emergent	ADJ
abr-191	10	22	body	body	NOUN
abr-191	10	23	of	of	ADP
abr-191	10	24	research	research	NOUN
abr-191	10	25	that	that	PRON
abr-191	10	26	examines	examine	VERB
abr-191	10	27	the	the	DET
abr-191	10	28	market	market	NOUN
abr-191	10	29	pricing	pricing	NOUN
abr-191	10	30	of	of	ADP
abr-191	10	31	earnings	earning	NOUN
abr-191	10	32	quality	quality	NOUN
abr-191	10	33	(	(	PUNCT
abr-191	10	34	e.g.	e.g.	ADV
abr-191	10	35	sloan	sloan	NOUN
abr-191	10	36	,	,	PUNCT
abr-191	10	37	1996	1996	NUM
abr-191	10	38	;	;	PUNCT
abr-191	10	39	xie	xie	PROPN
abr-191	10	40	2001	2001	NUM
abr-191	10	41	;	;	PUNCT
abr-191	10	42	gao	gao	PROPN
abr-191	10	43	,	,	PUNCT
abr-191	10	44	2002	2002	NUM
abr-191	10	45	;	;	PUNCT
abr-191	10	46	aboody	aboody	NOUN
abr-191	10	47	,	,	PUNCT
abr-191	10	48	hughes	hughes	PROPN
abr-191	10	49	,	,	PUNCT
abr-191	10	50	&	&	CCONJ
abr-191	10	51	liu	liu	PROPN
abr-191	10	52	,	,	PUNCT
abr-191	10	53	2005	2005	NUM
abr-191	10	54	;	;	PUNCT
abr-191	10	55	francis	francis	PROPN
abr-191	10	56	et	et	PROPN
abr-191	10	57	al	al	PROPN
abr-191	10	58	.	.	PROPN
abr-191	10	59	,	,	PUNCT
abr-191	10	60	2005	2005	NUM
abr-191	10	61	;	;	PUNCT
abr-191	10	62	kalelkar	kalelkar	PROPN
abr-191	10	63	&	&	CCONJ
abr-191	10	64	nwaeze	nwaeze	PROPN
abr-191	10	65	,	,	PUNCT
abr-191	10	66	2011	2011	NUM
abr-191	10	67	;	;	PUNCT
abr-191	10	68	perotti	perotti	VERB
abr-191	10	69	&	&	CCONJ
abr-191	10	70	wagenhofer	wagenhofer	VERB
abr-191	10	71	,	,	PUNCT
abr-191	10	72	2014	2014	NUM
abr-191	10	73	)	)	PUNCT
abr-191	10	74	.	.	PUNCT
abr-191	11	1	rigorous	rigorous	ADJ
abr-191	11	2	efforts	effort	NOUN
abr-191	11	3	to	to	PART
abr-191	11	4	expound	expound	VERB
abr-191	11	5	on	on	ADP
abr-191	11	6	market	market	NOUN
abr-191	11	7	participants	participant	NOUN
abr-191	11	8	’	'	PUNCT
abr-191	11	9	aptitudes	aptitude	VERB
abr-191	11	10	for	for	ADP
abr-191	11	11	discerning	discern	VERB
abr-191	11	12	the	the	DET
abr-191	11	13	intricacies	intricacy	NOUN
abr-191	11	14	associated	associate	VERB
abr-191	11	15	with	with	ADP
abr-191	11	16	earnings	earning	NOUN
abr-191	11	17	quality	quality	NOUN
abr-191	11	18	have	have	AUX
abr-191	11	19	resulted	result	VERB
abr-191	11	20	in	in	ADP
abr-191	11	21	two	two	NUM
abr-191	11	22	distinct	distinct	ADJ
abr-191	11	23	perspectives	perspective	NOUN
abr-191	11	24	(	(	PUNCT
abr-191	11	25	dechow	dechow	PROPN
abr-191	11	26	&	&	CCONJ
abr-191	11	27	schrand	schrand	PROPN
abr-191	11	28	,	,	PUNCT
abr-191	11	29	2004	2004	NUM
abr-191	11	30	)	)	PUNCT
abr-191	11	31	.	.	PUNCT
abr-191	12	1	the	the	DET
abr-191	12	2	first	first	ADJ
abr-191	12	3	perspective	perspective	NOUN
abr-191	12	4	views	view	VERB
abr-191	12	5	market	market	NOUN
abr-191	12	6	participants	participant	NOUN
abr-191	12	7	as	as	ADP
abr-191	12	8	naïve	naïve	ADJ
abr-191	12	9	users	user	NOUN
abr-191	12	10	of	of	ADP
abr-191	12	11	accounting	account	VERB
abr-191	12	12	information	information	NOUN
abr-191	12	13	who	who	PRON
abr-191	12	14	fail	fail	VERB
abr-191	12	15	to	to	PART
abr-191	12	16	understand	understand	VERB
abr-191	12	17	the	the	DET
abr-191	12	18	differential	differential	ADJ
abr-191	12	19	persistence	persistence	NOUN
abr-191	12	20	in	in	ADP
abr-191	12	21	accruals	accrual	NOUN
abr-191	12	22	and	and	CCONJ
abr-191	12	23	cash	cash	NOUN
abr-191	12	24	flows	flow	NOUN
abr-191	12	25	resulting	result	VERB
abr-191	12	26	in	in	ADP
abr-191	12	27	temporary	temporary	ADJ
abr-191	12	28	security	security	NOUN
abr-191	12	29	mispricing	misprice	VERB
abr-191	12	30	(	(	PUNCT
abr-191	12	31	e.g.	e.g.	ADV
abr-191	12	32	sloan	sloan	NOUN
abr-191	12	33	,	,	PUNCT
abr-191	12	34	1996	1996	NUM
abr-191	12	35	;	;	PUNCT
abr-191	12	36	xie	xie	PROPN
abr-191	12	37	,	,	PUNCT
abr-191	12	38	2001	2001	NUM
abr-191	12	39	)	)	PUNCT
abr-191	12	40	.	.	PUNCT
abr-191	13	1	conversely	conversely	ADV
abr-191	13	2	,	,	PUNCT
abr-191	13	3	the	the	DET
abr-191	13	4	second	second	ADJ
abr-191	13	5	perspective	perspective	NOUN
abr-191	13	6	suggests	suggest	VERB
abr-191	13	7	that	that	SCONJ
abr-191	13	8	in	in	ADP
abr-191	13	9	the	the	DET
abr-191	13	10	wake	wake	NOUN
abr-191	13	11	of	of	ADP
abr-191	13	12	accounting	accounting	NOUN
abr-191	13	13	scandals	scandal	NOUN
abr-191	13	14	,	,	PUNCT
abr-191	13	15	market	market	NOUN
abr-191	13	16	participants	participant	NOUN
abr-191	13	17	scrutinize	scrutinize	VERB
abr-191	13	18	earnings	earning	NOUN
abr-191	13	19	reports	report	NOUN
abr-191	13	20	carefully	carefully	ADV
abr-191	13	21	and	and	CCONJ
abr-191	13	22	subsequently	subsequently	ADV
abr-191	13	23	discern	discern	VERB
abr-191	13	24	and	and	CCONJ
abr-191	13	25	price	price	VERB
abr-191	13	26	the	the	DET
abr-191	13	27	quality	quality	NOUN
abr-191	13	28	of	of	ADP
abr-191	13	29	earnings	earning	NOUN
abr-191	13	30	(	(	PUNCT
abr-191	13	31	balsam	balsam	NOUN
abr-191	13	32	,	,	PUNCT
abr-191	13	33	bartov	bartov	PROPN
abr-191	13	34	,	,	PUNCT
abr-191	13	35	&	&	CCONJ
abr-191	13	36	marquardt	marquardt	PROPN
abr-191	13	37	,	,	PUNCT
abr-191	13	38	2002	2002	NUM
abr-191	13	39	;	;	PUNCT
abr-191	13	40	francis	francis	PROPN
abr-191	13	41	et	et	PROPN
abr-191	13	42	al	al	PROPN
abr-191	13	43	.	.	PROPN
abr-191	13	44	,	,	PUNCT
abr-191	13	45	2005	2005	NUM
abr-191	13	46	;	;	PUNCT
abr-191	13	47	baber	baber	PROPN
abr-191	13	48	,	,	PUNCT
abr-191	13	49	chen	chen	PROPN
abr-191	13	50	,	,	PUNCT
abr-191	13	51	&	&	CCONJ
abr-191	13	52	kang	kang	PROPN
abr-191	13	53	,	,	PUNCT
abr-191	13	54	2006	2006	NUM
abr-191	13	55	;	;	PUNCT
abr-191	13	56	kalelkar	kalelkar	PROPN
abr-191	13	57	&	&	CCONJ
abr-191	13	58	nwaeze	nwaeze	PROPN
abr-191	13	59	,	,	PUNCT
abr-191	13	60	2011	2011	NUM
abr-191	13	61	;	;	PUNCT
abr-191	13	62	perotti	perotti	VERB
abr-191	13	63	&	&	CCONJ
abr-191	13	64	wagenhofer	wagenhofer	VERB
abr-191	13	65	,	,	PUNCT
abr-191	13	66	2014	2014	NUM
abr-191	13	67	)	)	PUNCT
abr-191	13	68	.	.	PUNCT
abr-191	14	1	the	the	DET
abr-191	14	2	purpose	purpose	NOUN
abr-191	14	3	of	of	ADP
abr-191	14	4	this	this	DET
abr-191	14	5	research	research	NOUN
abr-191	14	6	is	be	AUX
abr-191	14	7	to	to	PART
abr-191	14	8	help	help	AUX
abr-191	14	9	clarify	clarify	VERB
abr-191	14	10	the	the	DET
abr-191	14	11	ambiguity	ambiguity	NOUN
abr-191	14	12	surrounding	surround	VERB
abr-191	14	13	market	market	NOUN
abr-191	14	14	participants	participant	NOUN
abr-191	14	15	’	'	PUNCT
abr-191	14	16	pricing	pricing	NOUN
abr-191	14	17	of	of	ADP
abr-191	14	18	earnings	earning	NOUN
abr-191	14	19	quality	quality	NOUN
abr-191	14	20	using	use	VERB
abr-191	14	21	one	one	NUM
abr-191	14	22	distinct	distinct	ADJ
abr-191	14	23	indicator	indicator	NOUN
abr-191	14	24	of	of	ADP
abr-191	14	25	low	low	ADJ
abr-191	14	26	-	-	PUNCT
abr-191	14	27	quality	quality	NOUN
abr-191	14	28	earnings	earning	NOUN
abr-191	14	29	accounting	accounting	NOUN
abr-191	14	30	restatements	restatement	NOUN
abr-191	14	31	.	.	PUNCT
abr-191	15	1	accounting	accounting	NOUN
abr-191	15	2	restatements	restatement	NOUN
abr-191	15	3	provide	provide	VERB
abr-191	15	4	a	a	DET
abr-191	15	5	unique	unique	ADJ
abr-191	15	6	and	and	CCONJ
abr-191	15	7	innovative	innovative	ADJ
abr-191	15	8	environment	environment	NOUN
abr-191	15	9	for	for	ADP
abr-191	15	10	investigating	investigate	VERB
abr-191	15	11	the	the	DET
abr-191	15	12	pricing	pricing	NOUN
abr-191	15	13	of	of	ADP
abr-191	15	14	earnings	earning	NOUN
abr-191	15	15	quality	quality	NOUN
abr-191	15	16	because	because	SCONJ
abr-191	15	17	they	they	PRON
abr-191	15	18	represent	represent	VERB
abr-191	15	19	relatively	relatively	ADV
abr-191	15	20	direct	direct	ADJ
abr-191	15	21	evidence	evidence	NOUN
abr-191	15	22	of	of	ADP
abr-191	15	23	low	low	ADJ
abr-191	15	24	-	-	PUNCT
abr-191	15	25	quality	quality	NOUN
abr-191	15	26	earnings	earning	NOUN
abr-191	15	27	http://journals.sfu.ca/abr	http://journals.sfu.ca/abr	X
abr-191	15	28	advances	advance	NOUN
abr-191	15	29	in	in	ADP
abr-191	15	30	business	business	NOUN
abr-191	15	31	research	research	NOUN
abr-191	15	32	2019	2019	NUM
abr-191	15	33	,	,	PUNCT
abr-191	15	34	volume	volume	NOUN
abr-191	15	35	9	9	NUM
abr-191	15	36	,	,	PUNCT
abr-191	15	37	pages	page	NOUN
abr-191	15	38	46	46	NUM
abr-191	15	39	-	-	SYM
abr-191	15	40	63	63	NUM
abr-191	15	41	47	47	NUM
abr-191	15	42	(	(	PUNCT
abr-191	15	43	defond	defond	PROPN
abr-191	15	44	&	&	CCONJ
abr-191	15	45	francis	francis	PROPN
abr-191	15	46	,	,	PUNCT
abr-191	15	47	2005	2005	NUM
abr-191	15	48	)	)	PUNCT
abr-191	15	49	.	.	PUNCT
abr-191	16	1	additionally	additionally	ADV
abr-191	16	2	,	,	PUNCT
abr-191	16	3	despite	despite	SCONJ
abr-191	16	4	heightened	heightened	ADJ
abr-191	16	5	awareness	awareness	NOUN
abr-191	16	6	of	of	ADP
abr-191	16	7	financial	financial	ADJ
abr-191	16	8	reporting	reporting	NOUN
abr-191	16	9	quality	quality	NOUN
abr-191	16	10	from	from	ADP
abr-191	16	11	regulators	regulator	NOUN
abr-191	16	12	,	,	PUNCT
abr-191	16	13	auditors	auditor	NOUN
abr-191	16	14	,	,	PUNCT
abr-191	16	15	market	market	NOUN
abr-191	16	16	participants	participant	NOUN
abr-191	16	17	,	,	PUNCT
abr-191	16	18	and	and	CCONJ
abr-191	16	19	the	the	DET
abr-191	16	20	popular	popular	ADJ
abr-191	16	21	press	press	NOUN
abr-191	16	22	,	,	PUNCT
abr-191	16	23	the	the	DET
abr-191	16	24	number	number	NOUN
abr-191	16	25	of	of	ADP
abr-191	16	26	restatements	restatement	NOUN
abr-191	16	27	escalated	escalate	VERB
abr-191	16	28	to	to	ADP
abr-191	16	29	an	an	DET
abr-191	16	30	all	all	DET
abr-191	16	31	-	-	PUNCT
abr-191	16	32	time	time	NOUN
abr-191	16	33	high	high	ADJ
abr-191	16	34	of	of	ADP
abr-191	16	35	1,876	1,876	NUM
abr-191	16	36	in	in	ADP
abr-191	16	37	2006	2006	NUM
abr-191	16	38	(	(	PUNCT
abr-191	16	39	reilly	reilly	ADV
abr-191	16	40	,	,	PUNCT
abr-191	16	41	2007	2007	NUM
abr-191	16	42	)	)	PUNCT
abr-191	16	43	.	.	PUNCT
abr-191	17	1	numerous	numerous	ADJ
abr-191	17	2	studies	study	NOUN
abr-191	17	3	have	have	AUX
abr-191	17	4	used	use	VERB
abr-191	17	5	restatements	restatement	NOUN
abr-191	17	6	as	as	ADP
abr-191	17	7	an	an	DET
abr-191	17	8	indicator	indicator	NOUN
abr-191	17	9	of	of	ADP
abr-191	17	10	either	either	CCONJ
abr-191	17	11	low	low	ADJ
abr-191	17	12	-	-	PUNCT
abr-191	17	13	quality	quality	NOUN
abr-191	17	14	earnings	earning	NOUN
abr-191	17	15	or	or	CCONJ
abr-191	17	16	earnings	earning	NOUN
abr-191	17	17	management	management	NOUN
abr-191	17	18	(	(	PUNCT
abr-191	17	19	richardson	richardson	PROPN
abr-191	17	20	,	,	PUNCT
abr-191	17	21	tuna	tuna	PROPN
abr-191	17	22	,	,	PUNCT
abr-191	17	23	&	&	CCONJ
abr-191	17	24	wu	wu	PROPN
abr-191	17	25	,	,	PUNCT
abr-191	17	26	2002	2002	NUM
abr-191	17	27	;	;	PUNCT
abr-191	17	28	abbott	abbott	PROPN
abr-191	17	29	,	,	PUNCT
abr-191	17	30	parker	parker	PROPN
abr-191	17	31	,	,	PUNCT
abr-191	17	32	&	&	CCONJ
abr-191	17	33	peters	peters	PROPN
abr-191	17	34	,	,	PUNCT
abr-191	17	35	2004	2004	NUM
abr-191	17	36	;	;	PUNCT
abr-191	17	37	hribar	hribar	PROPN
abr-191	17	38	&	&	CCONJ
abr-191	17	39	jenkins	jenkins	PROPN
abr-191	17	40	,	,	PUNCT
abr-191	17	41	2004	2004	NUM
abr-191	17	42	;	;	PUNCT
abr-191	17	43	kinney	kinney	PROPN
abr-191	17	44	,	,	PUNCT
abr-191	17	45	palmrose	palmrose	ADJ
abr-191	17	46	,	,	PUNCT
abr-191	17	47	&	&	CCONJ
abr-191	17	48	scholz	scholz	NOUN
abr-191	17	49	,	,	PUNCT
abr-191	17	50	2004	2004	NUM
abr-191	17	51	;	;	PUNCT
abr-191	17	52	blankley	blankley	NOUN
abr-191	17	53	,	,	PUNCT
abr-191	17	54	hurtt	hurtt	NOUN
abr-191	17	55	,	,	PUNCT
abr-191	17	56	&	&	CCONJ
abr-191	17	57	macgregor	macgregor	PROPN
abr-191	17	58	,	,	PUNCT
abr-191	17	59	2012	2012	NUM
abr-191	17	60	;	;	PUNCT
abr-191	17	61	francis	francis	PROPN
abr-191	17	62	et	et	PROPN
abr-191	17	63	al	al	PROPN
abr-191	17	64	.	.	PROPN
abr-191	17	65	,	,	PUNCT
abr-191	17	66	2013	2013	NUM
abr-191	17	67	)	)	PUNCT
abr-191	17	68	and	and	CCONJ
abr-191	17	69	provide	provide	VERB
abr-191	17	70	clear	clear	ADJ
abr-191	17	71	evidence	evidence	NOUN
abr-191	17	72	that	that	SCONJ
abr-191	17	73	firms	firm	NOUN
abr-191	17	74	suffer	suffer	VERB
abr-191	17	75	a	a	DET
abr-191	17	76	substantial	substantial	ADJ
abr-191	17	77	loss	loss	NOUN
abr-191	17	78	in	in	ADP
abr-191	17	79	market	market	NOUN
abr-191	17	80	value	value	NOUN
abr-191	17	81	following	follow	VERB
abr-191	17	82	restatement	restatement	NOUN
abr-191	17	83	announcements	announcement	NOUN
abr-191	17	84	(	(	PUNCT
abr-191	17	85	dechow	dechow	ADJ
abr-191	17	86	,	,	PUNCT
abr-191	17	87	sloan	sloan	PROPN
abr-191	17	88	,	,	PUNCT
abr-191	17	89	&	&	CCONJ
abr-191	17	90	sweeney	sweeney	PROPN
abr-191	17	91	,	,	PUNCT
abr-191	17	92	1996	1996	NUM
abr-191	17	93	;	;	PUNCT
abr-191	17	94	anderson	anderson	PROPN
abr-191	17	95	&	&	CCONJ
abr-191	17	96	yohn	yohn	PROPN
abr-191	17	97	,	,	PUNCT
abr-191	17	98	2002	2002	NUM
abr-191	17	99	;	;	PUNCT
abr-191	17	100	gao	gao	PROPN
abr-191	17	101	,	,	PUNCT
abr-191	17	102	2002	2002	NUM
abr-191	17	103	;	;	PUNCT
abr-191	17	104	palmrose	palmrose	ADJ
abr-191	17	105	&	&	CCONJ
abr-191	17	106	scholz	scholz	NOUN
abr-191	17	107	,	,	PUNCT
abr-191	17	108	2004	2004	NUM
abr-191	17	109	)	)	PUNCT
abr-191	17	110	.	.	PUNCT
abr-191	18	1	despite	despite	SCONJ
abr-191	18	2	the	the	DET
abr-191	18	3	severe	severe	ADJ
abr-191	18	4	market	market	NOUN
abr-191	18	5	repercussions	repercussion	NOUN
abr-191	18	6	associated	associate	VERB
abr-191	18	7	with	with	ADP
abr-191	18	8	the	the	DET
abr-191	18	9	negative	negative	ADJ
abr-191	18	10	signal	signal	NOUN
abr-191	18	11	communicated	communicate	VERB
abr-191	18	12	via	via	ADP
abr-191	18	13	earnings	earning	NOUN
abr-191	18	14	restatements	restatement	NOUN
abr-191	18	15	,	,	PUNCT
abr-191	18	16	prior	prior	ADJ
abr-191	18	17	research	research	NOUN
abr-191	18	18	has	have	AUX
abr-191	18	19	not	not	PART
abr-191	18	20	empirically	empirically	ADV
abr-191	18	21	addressed	address	VERB
abr-191	18	22	to	to	ADP
abr-191	18	23	what	what	DET
abr-191	18	24	extent	extent	NOUN
abr-191	18	25	the	the	DET
abr-191	18	26	quality	quality	NOUN
abr-191	18	27	of	of	ADP
abr-191	18	28	pre	pre	ADJ
abr-191	18	29	-	-	ADJ
abr-191	18	30	restatement	restatement	ADJ
abr-191	18	31	earnings	earning	NOUN
abr-191	18	32	affects	affect	VERB
abr-191	18	33	market	market	NOUN
abr-191	18	34	participants	participant	NOUN
abr-191	18	35	’	'	PUNCT
abr-191	18	36	reactions	reaction	NOUN
abr-191	18	37	to	to	ADP
abr-191	18	38	these	these	DET
abr-191	18	39	subsequent	subsequent	ADJ
abr-191	18	40	,	,	PUNCT
abr-191	18	41	more	more	ADV
abr-191	18	42	demonstrative	demonstrative	ADJ
abr-191	18	43	indicators	indicator	NOUN
abr-191	18	44	of	of	ADP
abr-191	18	45	low	low	ADJ
abr-191	18	46	earnings	earning	NOUN
abr-191	18	47	quality	quality	NOUN
abr-191	18	48	.	.	PUNCT
abr-191	19	1	the	the	DET
abr-191	19	2	present	present	ADJ
abr-191	19	3	research	research	NOUN
abr-191	19	4	fills	fill	VERB
abr-191	19	5	this	this	DET
abr-191	19	6	gap	gap	NOUN
abr-191	19	7	by	by	ADP
abr-191	19	8	examining	examine	VERB
abr-191	19	9	the	the	DET
abr-191	19	10	effect	effect	NOUN
abr-191	19	11	pre	pre	ADJ
abr-191	19	12	-	-	ADJ
abr-191	19	13	restatement	restatement	ADJ
abr-191	19	14	earnings	earning	NOUN
abr-191	19	15	quality	quality	NOUN
abr-191	19	16	has	have	VERB
abr-191	19	17	on	on	ADP
abr-191	19	18	market	market	NOUN
abr-191	19	19	participants	participant	NOUN
abr-191	19	20	’	'	PUNCT
abr-191	19	21	reactions	reaction	NOUN
abr-191	19	22	to	to	ADP
abr-191	19	23	the	the	DET
abr-191	19	24	more	more	ADV
abr-191	19	25	visible	visible	ADJ
abr-191	19	26	signal	signal	NOUN
abr-191	19	27	of	of	ADP
abr-191	19	28	low	low	ADJ
abr-191	19	29	-	-	PUNCT
abr-191	19	30	quality	quality	NOUN
abr-191	19	31	earnings	earning	NOUN
abr-191	19	32	conveyed	convey	VERB
abr-191	19	33	by	by	ADP
abr-191	19	34	the	the	DET
abr-191	19	35	issuance	issuance	NOUN
abr-191	19	36	of	of	ADP
abr-191	19	37	a	a	DET
abr-191	19	38	restatement	restatement	NOUN
abr-191	19	39	.	.	PUNCT
abr-191	20	1	palmrose	palmrose	ADJ
abr-191	20	2	et	et	PROPN
abr-191	20	3	al	al	PROPN
abr-191	20	4	.	.	PROPN
abr-191	21	1	(	(	PUNCT
abr-191	21	2	2004	2004	NUM
abr-191	21	3	)	)	PUNCT
abr-191	21	4	(	(	PUNCT
abr-191	21	5	hereinafter	hereinafter	NOUN
abr-191	21	6	prs	prs	NOUN
abr-191	21	7	)	)	PUNCT
abr-191	21	8	provide	provide	VERB
abr-191	21	9	evidence	evidence	NOUN
abr-191	21	10	that	that	SCONJ
abr-191	21	11	numerous	numerous	ADJ
abr-191	21	12	factors	factor	NOUN
abr-191	21	13	are	be	AUX
abr-191	21	14	associated	associate	VERB
abr-191	21	15	with	with	ADP
abr-191	21	16	the	the	DET
abr-191	21	17	market	market	NOUN
abr-191	21	18	reaction	reaction	NOUN
abr-191	21	19	to	to	PART
abr-191	21	20	restatement	restatement	VERB
abr-191	21	21	announcements	announcement	NOUN
abr-191	21	22	,	,	PUNCT
abr-191	21	23	including	include	VERB
abr-191	21	24	fraud	fraud	NOUN
abr-191	21	25	,	,	PUNCT
abr-191	21	26	the	the	DET
abr-191	21	27	number	number	NOUN
abr-191	21	28	and	and	CCONJ
abr-191	21	29	type	type	NOUN
abr-191	21	30	of	of	ADP
abr-191	21	31	account	account	NOUN
abr-191	21	32	groups	group	NOUN
abr-191	21	33	affected	affect	VERB
abr-191	21	34	,	,	PUNCT
abr-191	21	35	and	and	CCONJ
abr-191	21	36	the	the	DET
abr-191	21	37	directionality	directionality	NOUN
abr-191	21	38	(	(	PUNCT
abr-191	21	39	income	income	NOUN
abr-191	21	40	increasing	increase	VERB
abr-191	21	41	vs.	vs.	ADP
abr-191	21	42	decreasing	decrease	VERB
abr-191	21	43	)	)	PUNCT
abr-191	21	44	of	of	ADP
abr-191	21	45	the	the	DET
abr-191	21	46	restatement	restatement	NOUN
abr-191	21	47	.	.	PUNCT
abr-191	22	1	this	this	DET
abr-191	22	2	research	research	NOUN
abr-191	22	3	extends	extend	VERB
abr-191	22	4	their	their	PRON
abr-191	22	5	model	model	NOUN
abr-191	22	6	to	to	PART
abr-191	22	7	include	include	VERB
abr-191	22	8	an	an	DET
abr-191	22	9	accrual	accrual	ADJ
abr-191	22	10	proxy	proxy	NOUN
abr-191	22	11	for	for	ADP
abr-191	22	12	earnings	earning	NOUN
abr-191	22	13	quality	quality	NOUN
abr-191	22	14	.	.	PUNCT
abr-191	23	1	in	in	ADP
abr-191	23	2	the	the	DET
abr-191	23	3	framework	framework	NOUN
abr-191	23	4	of	of	ADP
abr-191	23	5	the	the	DET
abr-191	23	6	model	model	NOUN
abr-191	23	7	,	,	PUNCT
abr-191	23	8	and	and	CCONJ
abr-191	23	9	using	use	VERB
abr-191	23	10	a	a	DET
abr-191	23	11	cross	cross	NOUN
abr-191	23	12	-	-	NOUN
abr-191	23	13	section	section	NOUN
abr-191	23	14	of	of	ADP
abr-191	23	15	publicly	publicly	ADV
abr-191	23	16	traded	trade	VERB
abr-191	23	17	firms	firm	NOUN
abr-191	23	18	that	that	PRON
abr-191	23	19	announced	announce	VERB
abr-191	23	20	restatements	restatement	NOUN
abr-191	23	21	between	between	ADP
abr-191	23	22	1997	1997	NUM
abr-191	23	23	and	and	CCONJ
abr-191	23	24	2004	2004	NUM
abr-191	23	25	,	,	PUNCT
abr-191	23	26	this	this	DET
abr-191	23	27	study	study	NOUN
abr-191	23	28	examines	examine	VERB
abr-191	23	29	the	the	DET
abr-191	23	30	effect	effect	NOUN
abr-191	23	31	that	that	SCONJ
abr-191	23	32	pre	pre	ADJ
abr-191	23	33	-	-	ADJ
abr-191	23	34	restatement	restatement	ADJ
abr-191	23	35	earnings	earning	NOUN
abr-191	23	36	quality	quality	NOUN
abr-191	23	37	has	have	AUX
abr-191	23	38	on	on	ADP
abr-191	23	39	shortwindow	shortwindow	NOUN
abr-191	23	40	returns	return	NOUN
abr-191	23	41	following	follow	VERB
abr-191	23	42	restatement	restatement	NOUN
abr-191	23	43	announcements	announcement	NOUN
abr-191	23	44	.	.	PUNCT
abr-191	24	1	the	the	DET
abr-191	24	2	results	result	NOUN
abr-191	24	3	of	of	ADP
abr-191	24	4	this	this	DET
abr-191	24	5	research	research	NOUN
abr-191	24	6	indicate	indicate	VERB
abr-191	24	7	that	that	SCONJ
abr-191	24	8	pre	pre	ADJ
abr-191	24	9	-	-	ADJ
abr-191	24	10	restatement	restatement	ADJ
abr-191	24	11	earnings	earning	NOUN
abr-191	24	12	quality	quality	NOUN
abr-191	24	13	is	be	AUX
abr-191	24	14	significantly	significantly	ADV
abr-191	24	15	negatively	negatively	ADV
abr-191	24	16	related	relate	VERB
abr-191	24	17	to	to	ADP
abr-191	24	18	the	the	DET
abr-191	24	19	market	market	NOUN
abr-191	24	20	reaction	reaction	NOUN
abr-191	24	21	to	to	PART
abr-191	24	22	restatement	restatement	VERB
abr-191	24	23	announcements	announcement	NOUN
abr-191	24	24	.	.	PUNCT
abr-191	25	1	firms	firm	NOUN
abr-191	25	2	with	with	ADP
abr-191	25	3	better	well	ADJ
abr-191	25	4	prerestatement	prerestatement	ADJ
abr-191	25	5	earnings	earning	NOUN
abr-191	25	6	quality	quality	NOUN
abr-191	25	7	experience	experience	NOUN
abr-191	25	8	more	more	ADV
abr-191	25	9	negative	negative	ADJ
abr-191	25	10	returns	return	NOUN
abr-191	25	11	in	in	ADP
abr-191	25	12	response	response	NOUN
abr-191	25	13	to	to	PART
abr-191	25	14	restatement	restatement	VERB
abr-191	25	15	announcements	announcement	NOUN
abr-191	25	16	than	than	ADP
abr-191	25	17	firms	firm	NOUN
abr-191	25	18	with	with	ADP
abr-191	25	19	worse	bad	ADJ
abr-191	25	20	pre	pre	ADJ
abr-191	25	21	-	-	ADJ
abr-191	25	22	restatement	restatement	ADJ
abr-191	25	23	earnings	earning	NOUN
abr-191	25	24	quality	quality	NOUN
abr-191	25	25	.	.	PUNCT
abr-191	26	1	the	the	DET
abr-191	26	2	identification	identification	NOUN
abr-191	26	3	of	of	ADP
abr-191	26	4	this	this	DET
abr-191	26	5	relationship	relationship	NOUN
abr-191	26	6	contributes	contribute	VERB
abr-191	26	7	to	to	ADP
abr-191	26	8	both	both	CCONJ
abr-191	26	9	the	the	DET
abr-191	26	10	earnings	earning	NOUN
abr-191	26	11	quality	quality	NOUN
abr-191	26	12	and	and	CCONJ
abr-191	26	13	restatement	restatement	NOUN
abr-191	26	14	literatures	literature	NOUN
abr-191	26	15	by	by	ADP
abr-191	26	16	providing	provide	VERB
abr-191	26	17	support	support	NOUN
abr-191	26	18	for	for	ADP
abr-191	26	19	the	the	DET
abr-191	26	20	contention	contention	NOUN
abr-191	26	21	that	that	SCONJ
abr-191	26	22	earnings	earning	NOUN
abr-191	26	23	quality	quality	NOUN
abr-191	26	24	is	be	AUX
abr-191	26	25	,	,	PUNCT
abr-191	26	26	at	at	ADP
abr-191	26	27	least	least	ADJ
abr-191	26	28	in	in	ADP
abr-191	26	29	part	part	NOUN
abr-191	26	30	,	,	PUNCT
abr-191	26	31	understood	understand	VERB
abr-191	26	32	and	and	CCONJ
abr-191	26	33	priced	price	VERB
abr-191	26	34	by	by	ADP
abr-191	26	35	market	market	NOUN
abr-191	26	36	participants	participant	NOUN
abr-191	26	37	.	.	PUNCT
abr-191	27	1	this	this	DET
abr-191	27	2	finding	finding	NOUN
abr-191	27	3	also	also	ADV
abr-191	27	4	provides	provide	VERB
abr-191	27	5	additional	additional	ADJ
abr-191	27	6	insights	insight	NOUN
abr-191	27	7	into	into	ADP
abr-191	27	8	the	the	DET
abr-191	27	9	factors	factor	NOUN
abr-191	27	10	associated	associate	VERB
abr-191	27	11	with	with	ADP
abr-191	27	12	market	market	NOUN
abr-191	27	13	participants	participant	NOUN
abr-191	27	14	’	'	PUNCT
abr-191	27	15	extremely	extremely	ADV
abr-191	27	16	heterogeneous	heterogeneous	ADJ
abr-191	27	17	reactions	reaction	NOUN
abr-191	27	18	to	to	ADP
abr-191	27	19	financial	financial	ADJ
abr-191	27	20	report	report	NOUN
abr-191	27	21	restatements	restatement	NOUN
abr-191	27	22	.	.	PUNCT
abr-191	28	1	the	the	DET
abr-191	28	2	remainder	remainder	NOUN
abr-191	28	3	of	of	ADP
abr-191	28	4	this	this	DET
abr-191	28	5	paper	paper	NOUN
abr-191	28	6	is	be	AUX
abr-191	28	7	organized	organize	VERB
abr-191	28	8	as	as	SCONJ
abr-191	28	9	follows	follow	VERB
abr-191	28	10	:	:	PUNCT
abr-191	28	11	the	the	DET
abr-191	28	12	next	next	ADJ
abr-191	28	13	section	section	NOUN
abr-191	28	14	reviews	review	VERB
abr-191	28	15	the	the	DET
abr-191	28	16	restatement	restatement	NOUN
abr-191	28	17	and	and	CCONJ
abr-191	28	18	earnings	earning	NOUN
abr-191	28	19	quality	quality	NOUN
abr-191	28	20	literature	literature	NOUN
abr-191	28	21	and	and	CCONJ
abr-191	28	22	develops	develop	VERB
abr-191	28	23	the	the	DET
abr-191	28	24	associated	associated	ADJ
abr-191	28	25	hypothesis	hypothesis	NOUN
abr-191	28	26	.	.	PUNCT
abr-191	29	1	the	the	DET
abr-191	29	2	third	third	ADJ
abr-191	29	3	section	section	NOUN
abr-191	29	4	describes	describe	VERB
abr-191	29	5	the	the	DET
abr-191	29	6	research	research	NOUN
abr-191	29	7	design	design	NOUN
abr-191	29	8	and	and	CCONJ
abr-191	29	9	method	method	NOUN
abr-191	29	10	and	and	CCONJ
abr-191	29	11	section	section	NOUN
abr-191	29	12	four	four	NUM
abr-191	29	13	presents	present	VERB
abr-191	29	14	the	the	DET
abr-191	29	15	analyses	analysis	NOUN
abr-191	29	16	and	and	CCONJ
abr-191	29	17	results	result	NOUN
abr-191	29	18	.	.	PUNCT
abr-191	30	1	section	section	NOUN
abr-191	30	2	five	five	NUM
abr-191	30	3	closes	close	NOUN
abr-191	30	4	with	with	ADP
abr-191	30	5	a	a	DET
abr-191	30	6	discussion	discussion	NOUN
abr-191	30	7	of	of	ADP
abr-191	30	8	limitations	limitation	NOUN
abr-191	30	9	and	and	CCONJ
abr-191	30	10	conclusions	conclusion	NOUN
abr-191	30	11	.	.	PUNCT
abr-191	31	1	literature	literature	NOUN
abr-191	31	2	review	review	PROPN
abr-191	31	3	restatement	restatement	NOUN
abr-191	31	4	research	research	NOUN
abr-191	31	5	academic	academic	ADJ
abr-191	31	6	research	research	NOUN
abr-191	31	7	,	,	PUNCT
abr-191	31	8	governmental	governmental	ADJ
abr-191	31	9	reports	report	NOUN
abr-191	31	10	,	,	PUNCT
abr-191	31	11	and	and	CCONJ
abr-191	31	12	the	the	DET
abr-191	31	13	popular	popular	ADJ
abr-191	31	14	press	press	NOUN
abr-191	31	15	have	have	AUX
abr-191	31	16	documented	document	VERB
abr-191	31	17	extensively	extensively	ADV
abr-191	31	18	the	the	DET
abr-191	31	19	dramatic	dramatic	ADJ
abr-191	31	20	increases	increase	NOUN
abr-191	31	21	in	in	ADP
abr-191	31	22	the	the	DET
abr-191	31	23	numbers	number	NOUN
abr-191	31	24	of	of	ADP
abr-191	31	25	restatements	restatement	NOUN
abr-191	31	26	over	over	ADP
abr-191	31	27	the	the	DET
abr-191	31	28	past	past	ADJ
abr-191	31	29	20	20	NUM
abr-191	31	30	years	year	NOUN
abr-191	31	31	(	(	PUNCT
abr-191	31	32	gao	gao	PROPN
abr-191	31	33	,	,	PUNCT
abr-191	31	34	2002	2002	NUM
abr-191	31	35	&	&	CCONJ
abr-191	31	36	2006	2006	NUM
abr-191	31	37	;	;	PUNCT
abr-191	31	38	huron	huron	PROPN
abr-191	31	39	consulting	consulting	NOUN
abr-191	31	40	,	,	PUNCT
abr-191	31	41	2003	2003	NUM
abr-191	31	42	&	&	CCONJ
abr-191	31	43	2004	2004	NUM
abr-191	31	44	;	;	PUNCT
abr-191	31	45	palmrose	palmrose	ADJ
abr-191	31	46	et	et	PROPN
abr-191	31	47	al	al	PROPN
abr-191	31	48	.	.	PROPN
abr-191	31	49	,	,	PUNCT
abr-191	31	50	2004	2004	NUM
abr-191	31	51	;	;	PUNCT
abr-191	31	52	reilly	reilly	ADV
abr-191	31	53	,	,	PUNCT
abr-191	31	54	2007	2007	NUM
abr-191	31	55	;	;	PUNCT
abr-191	31	56	scholz	scholz	NOUN
abr-191	31	57	,	,	PUNCT
abr-191	31	58	2014	2014	NUM
abr-191	31	59	)	)	PUNCT
abr-191	31	60	.	.	PUNCT
abr-191	32	1	restatements	restatement	NOUN
abr-191	32	2	are	be	AUX
abr-191	32	3	required	require	VERB
abr-191	32	4	when	when	SCONJ
abr-191	32	5	previously	previously	ADV
abr-191	32	6	issued	issue	VERB
abr-191	32	7	financial	financial	ADJ
abr-191	32	8	reports	report	NOUN
abr-191	32	9	are	be	AUX
abr-191	32	10	later	later	ADV
abr-191	32	11	discovered	discover	VERB
abr-191	32	12	to	to	PART
abr-191	32	13	not	not	PART
abr-191	32	14	be	be	AUX
abr-191	32	15	in	in	ADP
abr-191	32	16	accordance	accordance	NOUN
abr-191	32	17	with	with	ADP
abr-191	32	18	generally	generally	ADV
abr-191	32	19	accepted	accept	VERB
abr-191	32	20	accounting	accounting	NOUN
abr-191	32	21	principles	principle	NOUN
abr-191	32	22	(	(	PUNCT
abr-191	32	23	gaap	gaap	NOUN
abr-191	32	24	)	)	PUNCT
abr-191	32	25	.	.	PUNCT
abr-191	33	1	although	although	SCONJ
abr-191	33	2	many	many	ADJ
abr-191	33	3	restatements	restatement	NOUN
abr-191	33	4	do	do	AUX
abr-191	33	5	not	not	PART
abr-191	33	6	have	have	VERB
abr-191	33	7	immediate	immediate	ADJ
abr-191	33	8	cash	cash	NOUN
abr-191	33	9	flow	flow	NOUN
abr-191	33	10	implications	implication	NOUN
abr-191	33	11	,	,	PUNCT
abr-191	33	12	they	they	PRON
abr-191	33	13	convey	convey	VERB
abr-191	33	14	important	important	ADJ
abr-191	33	15	information	information	NOUN
abr-191	33	16	regarding	regard	VERB
abr-191	33	17	firms	firm	NOUN
abr-191	33	18	’	'	PUNCT
abr-191	33	19	potential	potential	NOUN
abr-191	33	20	for	for	ADP
abr-191	33	21	future	future	ADJ
abr-191	33	22	earnings	earning	NOUN
abr-191	33	23	and	and	CCONJ
abr-191	33	24	the	the	DET
abr-191	33	25	accuracy	accuracy	NOUN
abr-191	33	26	and	and	CCONJ
abr-191	33	27	reliability	reliability	NOUN
abr-191	33	28	of	of	ADP
abr-191	33	29	financial	financial	ADJ
abr-191	33	30	data	datum	NOUN
abr-191	33	31	.	.	PUNCT
abr-191	34	1	as	as	ADP
abr-191	34	2	such	such	ADJ
abr-191	34	3	,	,	PUNCT
abr-191	34	4	they	they	PRON
abr-191	34	5	send	send	VERB
abr-191	34	6	a	a	DET
abr-191	34	7	potentially	potentially	ADV
abr-191	34	8	negative	negative	ADJ
abr-191	34	9	signal	signal	NOUN
abr-191	34	10	to	to	ADP
abr-191	34	11	market	market	NOUN
abr-191	34	12	participants	participant	NOUN
abr-191	34	13	regarding	regard	VERB
abr-191	34	14	earnings	earning	NOUN
abr-191	34	15	quality	quality	NOUN
abr-191	34	16	.	.	PUNCT
abr-191	35	1	the	the	DET
abr-191	35	2	effect	effect	NOUN
abr-191	35	3	this	this	DET
abr-191	35	4	signal	signal	NOUN
abr-191	35	5	has	have	VERB
abr-191	35	6	on	on	ADP
abr-191	35	7	capital	capital	NOUN
abr-191	35	8	markets	market	NOUN
abr-191	35	9	is	be	AUX
abr-191	35	10	substantiated	substantiate	VERB
abr-191	35	11	by	by	ADP
abr-191	35	12	the	the	DET
abr-191	35	13	strong	strong	ADJ
abr-191	35	14	negative	negative	ADJ
abr-191	35	15	reaction	reaction	NOUN
abr-191	35	16	that	that	PRON
abr-191	35	17	occurs	occur	VERB
abr-191	35	18	when	when	SCONJ
abr-191	35	19	companies	company	NOUN
abr-191	35	20	announce	announce	VERB
abr-191	35	21	their	their	PRON
abr-191	35	22	intention	intention	NOUN
abr-191	35	23	to	to	PART
abr-191	35	24	restate	restate	VERB
abr-191	35	25	earnings	earning	NOUN
abr-191	35	26	(	(	PUNCT
abr-191	35	27	gao	gao	PROPN
abr-191	35	28	,	,	PUNCT
abr-191	35	29	2002	2002	NUM
abr-191	35	30	&	&	CCONJ
abr-191	35	31	2006	2006	NUM
abr-191	35	32	;	;	PUNCT
abr-191	35	33	palmrose	palmrose	ADJ
abr-191	35	34	et	et	PROPN
abr-191	35	35	al	al	PROPN
abr-191	35	36	.	.	PROPN
abr-191	35	37	,	,	PUNCT
abr-191	35	38	2004	2004	NUM
abr-191	35	39	;	;	PUNCT
abr-191	35	40	he	he	PRON
abr-191	35	41	&	&	CCONJ
abr-191	35	42	chiang	chiang	PROPN
abr-191	35	43	,	,	PUNCT
abr-191	35	44	2013	2013	NUM
abr-191	35	45	;	;	PUNCT
abr-191	35	46	gordon	gordon	PROPN
abr-191	35	47	et	et	PROPN
abr-191	35	48	al	al	PROPN
abr-191	35	49	.	.	PROPN
abr-191	35	50	,	,	PUNCT
abr-191	35	51	2014	2014	NUM
abr-191	35	52	;	;	PUNCT
abr-191	35	53	du	du	X
abr-191	35	54	,	,	PUNCT
abr-191	35	55	2017	2017	NUM
abr-191	35	56	)	)	PUNCT
abr-191	35	57	.	.	PUNCT
abr-191	36	1	the	the	DET
abr-191	36	2	severe	severe	ADJ
abr-191	36	3	capital	capital	NOUN
abr-191	36	4	market	market	NOUN
abr-191	36	5	repercussions	repercussion	NOUN
abr-191	36	6	associated	associate	VERB
abr-191	36	7	with	with	ADP
abr-191	36	8	the	the	DET
abr-191	36	9	decision	decision	NOUN
abr-191	36	10	to	to	PART
abr-191	36	11	restate	restate	VERB
abr-191	36	12	earnings	earning	NOUN
abr-191	36	13	,	,	PUNCT
abr-191	36	14	coupled	couple	VERB
abr-191	36	15	with	with	ADP
abr-191	36	16	the	the	DET
abr-191	36	17	fact	fact	NOUN
abr-191	36	18	that	that	SCONJ
abr-191	36	19	restatements	restatement	NOUN
abr-191	36	20	are	be	AUX
abr-191	36	21	de	de	X
abr-191	36	22	facto	facto	X
abr-191	36	23	evidence	evidence	NOUN
abr-191	36	24	of	of	ADP
abr-191	36	25	poor	poor	ADJ
abr-191	36	26	earnings	earning	NOUN
abr-191	36	27	quality	quality	NOUN
abr-191	36	28	,	,	PUNCT
abr-191	36	29	make	make	VERB
abr-191	36	30	this	this	PRON
abr-191	36	31	a	a	DET
abr-191	36	32	distinctive	distinctive	ADJ
abr-191	36	33	combination	combination	NOUN
abr-191	36	34	for	for	ADP
abr-191	36	35	researching	research	VERB
abr-191	36	36	investors	investor	NOUN
abr-191	36	37	’	’	PART
abr-191	36	38	ability	ability	NOUN
abr-191	36	39	to	to	PART
abr-191	36	40	interpret	interpret	VERB
abr-191	36	41	less	less	ADV
abr-191	36	42	pervasive	pervasive	ADJ
abr-191	36	43	earnings	earning	NOUN
abr-191	36	44	48	48	NUM
abr-191	36	45	quality	quality	NOUN
abr-191	36	46	signals	signal	NOUN
abr-191	36	47	.	.	PUNCT
abr-191	37	1	additionally	additionally	ADV
abr-191	37	2	,	,	PUNCT
abr-191	37	3	the	the	DET
abr-191	37	4	recent	recent	ADJ
abr-191	37	5	escalation	escalation	NOUN
abr-191	37	6	in	in	ADP
abr-191	37	7	the	the	DET
abr-191	37	8	number	number	NOUN
abr-191	37	9	of	of	ADP
abr-191	37	10	restatements	restatement	NOUN
abr-191	37	11	has	have	AUX
abr-191	37	12	created	create	VERB
abr-191	37	13	a	a	DET
abr-191	37	14	heightened	heightened	ADJ
abr-191	37	15	interest	interest	NOUN
abr-191	37	16	in	in	ADP
abr-191	37	17	both	both	CCONJ
abr-191	37	18	the	the	DET
abr-191	37	19	causes	cause	NOUN
abr-191	37	20	and	and	CCONJ
abr-191	37	21	consequences	consequence	NOUN
abr-191	37	22	of	of	ADP
abr-191	37	23	restatements	restatement	NOUN
abr-191	37	24	.	.	PUNCT
abr-191	38	1	the	the	DET
abr-191	38	2	negative	negative	ADJ
abr-191	38	3	financial	financial	ADJ
abr-191	38	4	implications	implication	NOUN
abr-191	38	5	of	of	ADP
abr-191	38	6	restatements	restatement	NOUN
abr-191	38	7	are	be	AUX
abr-191	38	8	widely	widely	ADV
abr-191	38	9	documented	document	VERB
abr-191	38	10	.	.	PUNCT
abr-191	39	1	based	base	VERB
abr-191	39	2	on	on	ADP
abr-191	39	3	a	a	DET
abr-191	39	4	study	study	NOUN
abr-191	39	5	of	of	ADP
abr-191	39	6	sec	sec	PROPN
abr-191	39	7	enforcement	enforcement	NOUN
abr-191	39	8	actions	action	NOUN
abr-191	39	9	resulting	result	VERB
abr-191	39	10	in	in	ADP
abr-191	39	11	restatements	restatement	NOUN
abr-191	39	12	between	between	ADP
abr-191	39	13	1981	1981	NUM
abr-191	39	14	and	and	CCONJ
abr-191	39	15	1992	1992	NUM
abr-191	39	16	,	,	PUNCT
abr-191	39	17	dechow	dechow	ADJ
abr-191	39	18	et	et	PROPN
abr-191	39	19	al	al	PROPN
abr-191	39	20	.	.	PROPN
abr-191	39	21	,	,	PUNCT
abr-191	39	22	(	(	PUNCT
abr-191	39	23	1996	1996	NUM
abr-191	39	24	)	)	PUNCT
abr-191	39	25	report	report	VERB
abr-191	39	26	an	an	DET
abr-191	39	27	average	average	ADJ
abr-191	39	28	negative	negative	ADJ
abr-191	39	29	return	return	NOUN
abr-191	39	30	of	of	ADP
abr-191	39	31	6	6	NUM
abr-191	39	32	percent	percent	NOUN
abr-191	39	33	.	.	PUNCT
abr-191	40	1	examining	examine	VERB
abr-191	40	2	restatement	restatement	NOUN
abr-191	40	3	announcements	announcement	NOUN
abr-191	40	4	between	between	ADP
abr-191	40	5	1995	1995	NUM
abr-191	40	6	and	and	CCONJ
abr-191	40	7	1999	1999	NUM
abr-191	40	8	,	,	PUNCT
abr-191	40	9	palmrose	palmrose	ADJ
abr-191	40	10	et	et	PROPN
abr-191	40	11	al	al	PROPN
abr-191	40	12	.	.	PROPN
abr-191	41	1	(	(	PUNCT
abr-191	41	2	2004	2004	NUM
abr-191	41	3	)	)	PUNCT
abr-191	41	4	similarly	similarly	ADV
abr-191	41	5	document	document	VERB
abr-191	41	6	an	an	DET
abr-191	41	7	average	average	ADJ
abr-191	41	8	negative	negative	ADJ
abr-191	41	9	return	return	NOUN
abr-191	41	10	of	of	ADP
abr-191	41	11	9	9	NUM
abr-191	41	12	percent	percent	NOUN
abr-191	41	13	.	.	PUNCT
abr-191	42	1	in	in	ADP
abr-191	42	2	addition	addition	NOUN
abr-191	42	3	to	to	ADP
abr-191	42	4	firm	firm	ADJ
abr-191	42	5	-	-	PUNCT
abr-191	42	6	specific	specific	ADJ
abr-191	42	7	market	market	NOUN
abr-191	42	8	reactions	reaction	NOUN
abr-191	42	9	,	,	PUNCT
abr-191	42	10	gleason	gleason	PROPN
abr-191	42	11	,	,	PUNCT
abr-191	42	12	jenkins	jenkins	PROPN
abr-191	42	13	,	,	PUNCT
abr-191	42	14	and	and	CCONJ
abr-191	42	15	johnson	johnson	PROPN
abr-191	42	16	(	(	PUNCT
abr-191	42	17	2004	2004	NUM
abr-191	42	18	)	)	PUNCT
abr-191	42	19	note	note	NOUN
abr-191	42	20	that	that	SCONJ
abr-191	42	21	restatements	restatement	NOUN
abr-191	42	22	induce	induce	VERB
abr-191	42	23	a	a	DET
abr-191	42	24	reduction	reduction	NOUN
abr-191	42	25	in	in	ADP
abr-191	42	26	share	share	NOUN
abr-191	42	27	prices	price	NOUN
abr-191	42	28	of	of	ADP
abr-191	42	29	firms	firm	NOUN
abr-191	42	30	in	in	ADP
abr-191	42	31	the	the	DET
abr-191	42	32	same	same	ADJ
abr-191	42	33	industry	industry	NOUN
abr-191	42	34	.	.	PUNCT
abr-191	43	1	xu	xu	PROPN
abr-191	43	2	,	,	PUNCT
abr-191	43	3	najand	najand	NOUN
abr-191	43	4	,	,	PUNCT
abr-191	43	5	and	and	CCONJ
abr-191	43	6	ziegenguss	ziegenguss	NOUN
abr-191	43	7	(	(	PUNCT
abr-191	43	8	2006	2006	NUM
abr-191	43	9	)	)	PUNCT
abr-191	43	10	also	also	ADV
abr-191	43	11	report	report	VERB
abr-191	43	12	that	that	SCONJ
abr-191	43	13	restatements	restatement	NOUN
abr-191	43	14	affect	affect	VERB
abr-191	43	15	the	the	DET
abr-191	43	16	equity	equity	NOUN
abr-191	43	17	valuations	valuation	NOUN
abr-191	43	18	of	of	ADP
abr-191	43	19	competing	compete	VERB
abr-191	43	20	firms	firm	NOUN
abr-191	43	21	.	.	PUNCT
abr-191	44	1	they	they	PRON
abr-191	44	2	find	find	VERB
abr-191	44	3	that	that	SCONJ
abr-191	44	4	firms	firm	NOUN
abr-191	44	5	having	have	VERB
abr-191	44	6	cash	cash	NOUN
abr-191	44	7	flow	flow	NOUN
abr-191	44	8	characteristics	characteristic	NOUN
abr-191	44	9	similar	similar	ADJ
abr-191	44	10	to	to	ADP
abr-191	44	11	restating	restate	VERB
abr-191	44	12	firms	firm	NOUN
abr-191	44	13	experience	experience	VERB
abr-191	44	14	a	a	DET
abr-191	44	15	negative	negative	ADJ
abr-191	44	16	return	return	NOUN
abr-191	44	17	of	of	ADP
abr-191	44	18	0.76	0.76	NUM
abr-191	44	19	percent	percent	NOUN
abr-191	44	20	when	when	SCONJ
abr-191	44	21	the	the	DET
abr-191	44	22	restatement	restatement	NOUN
abr-191	44	23	reduces	reduce	VERB
abr-191	44	24	the	the	DET
abr-191	44	25	stock	stock	NOUN
abr-191	44	26	price	price	NOUN
abr-191	44	27	of	of	ADP
abr-191	44	28	the	the	DET
abr-191	44	29	restating	restate	VERB
abr-191	44	30	firm	firm	NOUN
abr-191	44	31	.	.	PUNCT
abr-191	45	1	in	in	ADP
abr-191	45	2	addition	addition	NOUN
abr-191	45	3	to	to	ADP
abr-191	45	4	eroding	erode	VERB
abr-191	45	5	market	market	NOUN
abr-191	45	6	capitalization	capitalization	NOUN
abr-191	45	7	,	,	PUNCT
abr-191	45	8	restatement	restatement	NOUN
abr-191	45	9	firms	firm	NOUN
abr-191	45	10	are	be	AUX
abr-191	45	11	subject	subject	ADJ
abr-191	45	12	to	to	ADP
abr-191	45	13	other	other	ADJ
abr-191	45	14	economic	economic	ADJ
abr-191	45	15	penalties	penalty	NOUN
abr-191	45	16	.	.	PUNCT
abr-191	46	1	firms	firm	NOUN
abr-191	46	2	issuing	issue	VERB
abr-191	46	3	restatements	restatement	NOUN
abr-191	46	4	are	be	AUX
abr-191	46	5	also	also	ADV
abr-191	46	6	frequently	frequently	ADV
abr-191	46	7	the	the	DET
abr-191	46	8	subject	subject	NOUN
abr-191	46	9	of	of	ADP
abr-191	46	10	class	class	NOUN
abr-191	46	11	action	action	NOUN
abr-191	46	12	lawsuits	lawsuit	NOUN
abr-191	46	13	(	(	PUNCT
abr-191	46	14	jones	jones	PROPN
abr-191	46	15	&	&	CCONJ
abr-191	46	16	weingram	weingram	PROPN
abr-191	46	17	,	,	PUNCT
abr-191	46	18	1997	1997	NUM
abr-191	46	19	)	)	PUNCT
abr-191	46	20	.	.	PUNCT
abr-191	47	1	palmrose	palmrose	VERB
abr-191	47	2	and	and	CCONJ
abr-191	47	3	scholz	scholz	NOUN
abr-191	47	4	(	(	PUNCT
abr-191	47	5	2004	2004	NUM
abr-191	47	6	)	)	PUNCT
abr-191	47	7	investigate	investigate	VERB
abr-191	47	8	the	the	DET
abr-191	47	9	relationship	relationship	NOUN
abr-191	47	10	between	between	ADP
abr-191	47	11	restatement	restatement	NOUN
abr-191	47	12	characteristics	characteristic	NOUN
abr-191	47	13	and	and	CCONJ
abr-191	47	14	litigation	litigation	NOUN
abr-191	47	15	.	.	PUNCT
abr-191	48	1	they	they	PRON
abr-191	48	2	indicate	indicate	VERB
abr-191	48	3	that	that	SCONJ
abr-191	48	4	core	core	NOUN
abr-191	48	5	restatements	restatement	NOUN
abr-191	48	6	and	and	CCONJ
abr-191	48	7	those	those	PRON
abr-191	48	8	involving	involve	VERB
abr-191	48	9	a	a	DET
abr-191	48	10	greater	great	ADJ
abr-191	48	11	number	number	NOUN
abr-191	48	12	of	of	ADP
abr-191	48	13	accounts	account	NOUN
abr-191	48	14	(	(	PUNCT
abr-191	48	15	more	more	ADV
abr-191	48	16	pervasive	pervasive	ADJ
abr-191	48	17	)	)	PUNCT
abr-191	48	18	increase	increase	NOUN
abr-191	48	19	both	both	DET
abr-191	48	20	the	the	DET
abr-191	48	21	likelihood	likelihood	NOUN
abr-191	48	22	of	of	ADP
abr-191	48	23	litigation	litigation	NOUN
abr-191	48	24	and	and	CCONJ
abr-191	48	25	plaintiff	plaintiff	NOUN
abr-191	48	26	success	success	NOUN
abr-191	48	27	.	.	PUNCT
abr-191	49	1	hribar	hribar	PROPN
abr-191	49	2	and	and	CCONJ
abr-191	49	3	jenkins	jenkins	PROPN
abr-191	49	4	(	(	PUNCT
abr-191	49	5	2004	2004	NUM
abr-191	49	6	)	)	PUNCT
abr-191	49	7	determine	determine	VERB
abr-191	49	8	that	that	SCONJ
abr-191	49	9	restatements	restatement	NOUN
abr-191	49	10	are	be	AUX
abr-191	49	11	associated	associate	VERB
abr-191	49	12	with	with	ADP
abr-191	49	13	increases	increase	NOUN
abr-191	49	14	in	in	ADP
abr-191	49	15	the	the	DET
abr-191	49	16	cost	cost	NOUN
abr-191	49	17	of	of	ADP
abr-191	49	18	equity	equity	NOUN
abr-191	49	19	capital	capital	NOUN
abr-191	49	20	,	,	PUNCT
abr-191	49	21	particularly	particularly	ADV
abr-191	49	22	restatements	restatement	NOUN
abr-191	49	23	initiated	initiate	VERB
abr-191	49	24	by	by	ADP
abr-191	49	25	the	the	DET
abr-191	49	26	auditor	auditor	NOUN
abr-191	49	27	or	or	CCONJ
abr-191	49	28	for	for	ADP
abr-191	49	29	companies	company	NOUN
abr-191	49	30	with	with	ADP
abr-191	49	31	high	high	ADJ
abr-191	49	32	leverage	leverage	NOUN
abr-191	49	33	.	.	PUNCT
abr-191	50	1	these	these	DET
abr-191	50	2	studies	study	NOUN
abr-191	50	3	provide	provide	VERB
abr-191	50	4	support	support	NOUN
abr-191	50	5	for	for	ADP
abr-191	50	6	the	the	DET
abr-191	50	7	view	view	NOUN
abr-191	50	8	that	that	SCONJ
abr-191	50	9	restatements	restatement	NOUN
abr-191	50	10	have	have	AUX
abr-191	50	11	economically	economically	ADV
abr-191	50	12	meaningful	meaningful	ADJ
abr-191	50	13	implications	implication	NOUN
abr-191	50	14	that	that	PRON
abr-191	50	15	go	go	VERB
abr-191	50	16	far	far	ADV
abr-191	50	17	beyond	beyond	ADP
abr-191	50	18	documented	document	VERB
abr-191	50	19	deteriorations	deterioration	NOUN
abr-191	50	20	in	in	ADP
abr-191	50	21	market	market	NOUN
abr-191	50	22	capitalization	capitalization	NOUN
abr-191	50	23	.	.	PUNCT
abr-191	51	1	although	although	SCONJ
abr-191	51	2	these	these	DET
abr-191	51	3	studies	study	NOUN
abr-191	51	4	explore	explore	VERB
abr-191	51	5	a	a	DET
abr-191	51	6	variety	variety	NOUN
abr-191	51	7	of	of	ADP
abr-191	51	8	factors	factor	NOUN
abr-191	51	9	associated	associate	VERB
abr-191	51	10	with	with	ADP
abr-191	51	11	restatements	restatement	NOUN
abr-191	51	12	,	,	PUNCT
abr-191	51	13	prs	prs	NOUN
abr-191	51	14	(	(	PUNCT
abr-191	51	15	2004	2004	NUM
abr-191	51	16	)	)	PUNCT
abr-191	51	17	extend	extend	VERB
abr-191	51	18	this	this	DET
abr-191	51	19	research	research	NOUN
abr-191	51	20	and	and	CCONJ
abr-191	51	21	attempt	attempt	NOUN
abr-191	51	22	to	to	PART
abr-191	51	23	empirically	empirically	ADV
abr-191	51	24	model	model	VERB
abr-191	51	25	the	the	DET
abr-191	51	26	capital	capital	NOUN
abr-191	51	27	market	market	NOUN
abr-191	51	28	effect	effect	NOUN
abr-191	51	29	of	of	ADP
abr-191	51	30	restatement	restatement	NOUN
abr-191	51	31	announcements	announcement	NOUN
abr-191	51	32	.	.	PUNCT
abr-191	52	1	prs	prs	NOUN
abr-191	52	2	provides	provide	VERB
abr-191	52	3	evidence	evidence	NOUN
abr-191	52	4	that	that	SCONJ
abr-191	52	5	the	the	DET
abr-191	52	6	severity	severity	NOUN
abr-191	52	7	of	of	ADP
abr-191	52	8	the	the	DET
abr-191	52	9	abnormal	abnormal	ADJ
abr-191	52	10	negative	negative	ADJ
abr-191	52	11	returns	return	NOUN
abr-191	52	12	following	follow	VERB
abr-191	52	13	restatement	restatement	NOUN
abr-191	52	14	announcements	announcement	NOUN
abr-191	52	15	varies	vary	VERB
abr-191	52	16	greatly	greatly	ADV
abr-191	52	17	depending	depend	VERB
abr-191	52	18	on	on	ADP
abr-191	52	19	the	the	DET
abr-191	52	20	characteristics	characteristic	NOUN
abr-191	52	21	of	of	ADP
abr-191	52	22	the	the	DET
abr-191	52	23	restatement	restatement	NOUN
abr-191	52	24	.	.	PUNCT
abr-191	53	1	for	for	ADP
abr-191	53	2	example	example	NOUN
abr-191	53	3	,	,	PUNCT
abr-191	53	4	restatements	restatement	NOUN
abr-191	53	5	associated	associate	VERB
abr-191	53	6	with	with	ADP
abr-191	53	7	management	management	NOUN
abr-191	53	8	fraud	fraud	NOUN
abr-191	53	9	elicit	elicit	VERB
abr-191	53	10	the	the	DET
abr-191	53	11	most	most	ADV
abr-191	53	12	severe	severe	ADJ
abr-191	53	13	stock	stock	NOUN
abr-191	53	14	price	price	NOUN
abr-191	53	15	reactions	reaction	NOUN
abr-191	53	16	.	.	PUNCT
abr-191	54	1	additionally	additionally	ADV
abr-191	54	2	,	,	PUNCT
abr-191	54	3	restatements	restatement	NOUN
abr-191	54	4	initiated	initiate	VERB
abr-191	54	5	by	by	ADP
abr-191	54	6	the	the	DET
abr-191	54	7	auditor	auditor	NOUN
abr-191	54	8	or	or	CCONJ
abr-191	54	9	related	relate	VERB
abr-191	54	10	to	to	ADP
abr-191	54	11	core	core	NOUN
abr-191	54	12	operating	operating	NOUN
abr-191	54	13	accounts	account	NOUN
abr-191	54	14	such	such	ADJ
abr-191	54	15	as	as	ADP
abr-191	54	16	revenue	revenue	NOUN
abr-191	54	17	also	also	ADV
abr-191	54	18	result	result	VERB
abr-191	54	19	in	in	ADP
abr-191	54	20	more	more	ADV
abr-191	54	21	substantial	substantial	ADJ
abr-191	54	22	negative	negative	ADJ
abr-191	54	23	market	market	NOUN
abr-191	54	24	reactions	reaction	NOUN
abr-191	54	25	.	.	PUNCT
abr-191	55	1	extending	extend	VERB
abr-191	55	2	prs	prs	NOUN
abr-191	55	3	,	,	PUNCT
abr-191	55	4	salavei	salavei	NOUN
abr-191	55	5	and	and	CCONJ
abr-191	55	6	moore	moore	PROPN
abr-191	55	7	(	(	PUNCT
abr-191	55	8	2005	2005	NUM
abr-191	55	9	)	)	PUNCT
abr-191	55	10	classify	classify	VERB
abr-191	55	11	restatements	restatement	NOUN
abr-191	55	12	according	accord	VERB
abr-191	55	13	to	to	ADP
abr-191	55	14	the	the	DET
abr-191	55	15	reason	reason	NOUN
abr-191	55	16	for	for	ADP
abr-191	55	17	the	the	DET
abr-191	55	18	restatement	restatement	NOUN
abr-191	55	19	and	and	CCONJ
abr-191	55	20	examine	examine	VERB
abr-191	55	21	the	the	DET
abr-191	55	22	market	market	NOUN
abr-191	55	23	reaction	reaction	NOUN
abr-191	55	24	according	accord	VERB
abr-191	55	25	to	to	ADP
abr-191	55	26	nine	nine	NUM
abr-191	55	27	different	different	ADJ
abr-191	55	28	categories	category	NOUN
abr-191	55	29	of	of	ADP
abr-191	55	30	restatements	restatement	NOUN
abr-191	55	31	,	,	PUNCT
abr-191	55	32	including	include	VERB
abr-191	55	33	revenue	revenue	NOUN
abr-191	55	34	,	,	PUNCT
abr-191	55	35	cost	cost	NOUN
abr-191	55	36	,	,	PUNCT
abr-191	55	37	securities	security	NOUN
abr-191	55	38	,	,	PUNCT
abr-191	55	39	and	and	CCONJ
abr-191	55	40	transaction	transaction	NOUN
abr-191	55	41	related	relate	VERB
abr-191	55	42	.	.	PUNCT
abr-191	56	1	they	they	PRON
abr-191	56	2	determine	determine	VERB
abr-191	56	3	that	that	SCONJ
abr-191	56	4	market	market	NOUN
abr-191	56	5	reactions	reaction	NOUN
abr-191	56	6	differ	differ	VERB
abr-191	56	7	significantly	significantly	ADV
abr-191	56	8	by	by	ADP
abr-191	56	9	both	both	CCONJ
abr-191	56	10	the	the	DET
abr-191	56	11	type	type	NOUN
abr-191	56	12	of	of	ADP
abr-191	56	13	restatement	restatement	NOUN
abr-191	56	14	and	and	CCONJ
abr-191	56	15	its	its	PRON
abr-191	56	16	magnitude	magnitude	NOUN
abr-191	56	17	.	.	PUNCT
abr-191	57	1	specifically	specifically	ADV
abr-191	57	2	,	,	PUNCT
abr-191	57	3	they	they	PRON
abr-191	57	4	find	find	VERB
abr-191	57	5	that	that	SCONJ
abr-191	57	6	restatements	restatement	NOUN
abr-191	57	7	of	of	ADP
abr-191	57	8	noisy	noisy	ADJ
abr-191	57	9	information	information	NOUN
abr-191	57	10	items	item	NOUN
abr-191	57	11	,	,	PUNCT
abr-191	57	12	such	such	ADJ
abr-191	57	13	as	as	ADP
abr-191	57	14	securities	security	NOUN
abr-191	57	15	and	and	CCONJ
abr-191	57	16	restructurings	restructuring	NOUN
abr-191	57	17	,	,	PUNCT
abr-191	57	18	increase	increase	VERB
abr-191	57	19	investors	investor	NOUN
abr-191	57	20	’	’	PART
abr-191	57	21	information	information	NOUN
abr-191	57	22	sets	set	NOUN
abr-191	57	23	and	and	CCONJ
abr-191	57	24	therefore	therefore	ADV
abr-191	57	25	result	result	VERB
abr-191	57	26	in	in	ADP
abr-191	57	27	reactions	reaction	NOUN
abr-191	57	28	that	that	PRON
abr-191	57	29	are	be	AUX
abr-191	57	30	more	more	ADV
abr-191	57	31	negative	negative	ADJ
abr-191	57	32	.	.	PUNCT
abr-191	58	1	conversely	conversely	ADV
abr-191	58	2	,	,	PUNCT
abr-191	58	3	restatements	restatement	NOUN
abr-191	58	4	that	that	PRON
abr-191	58	5	are	be	AUX
abr-191	58	6	transaction	transaction	NOUN
abr-191	58	7	-	-	PUNCT
abr-191	58	8	based	base	VERB
abr-191	58	9	increase	increase	NOUN
abr-191	58	10	the	the	DET
abr-191	58	11	noisiness	noisiness	NOUN
abr-191	58	12	of	of	ADP
abr-191	58	13	investors	investor	NOUN
abr-191	58	14	’	’	PART
abr-191	58	15	information	information	NOUN
abr-191	58	16	sets	set	NOUN
abr-191	58	17	and	and	CCONJ
abr-191	58	18	do	do	AUX
abr-191	58	19	not	not	PART
abr-191	58	20	influence	influence	VERB
abr-191	58	21	the	the	DET
abr-191	58	22	market	market	NOUN
abr-191	58	23	reaction	reaction	NOUN
abr-191	58	24	as	as	ADP
abr-191	58	25	strongly	strongly	ADV
abr-191	58	26	.	.	PUNCT
abr-191	59	1	while	while	SCONJ
abr-191	59	2	restatement	restatement	NOUN
abr-191	59	3	announcements	announcement	NOUN
abr-191	59	4	have	have	VERB
abr-191	59	5	obvious	obvious	ADJ
abr-191	59	6	negative	negative	ADJ
abr-191	59	7	market	market	NOUN
abr-191	59	8	consequences	consequence	NOUN
abr-191	59	9	,	,	PUNCT
abr-191	59	10	there	there	PRON
abr-191	59	11	is	be	VERB
abr-191	59	12	a	a	DET
abr-191	59	13	limited	limited	ADJ
abr-191	59	14	amount	amount	NOUN
abr-191	59	15	of	of	ADP
abr-191	59	16	research	research	NOUN
abr-191	59	17	investigating	investigate	VERB
abr-191	59	18	what	what	PRON
abr-191	59	19	factors	factor	NOUN
abr-191	59	20	lead	lead	VERB
abr-191	59	21	to	to	ADP
abr-191	59	22	the	the	DET
abr-191	59	23	broad	broad	ADJ
abr-191	59	24	variability	variability	NOUN
abr-191	59	25	in	in	ADP
abr-191	59	26	returns	return	NOUN
abr-191	59	27	following	follow	VERB
abr-191	59	28	the	the	DET
abr-191	59	29	announcement	announcement	NOUN
abr-191	59	30	event	event	NOUN
abr-191	59	31	.	.	PUNCT
abr-191	60	1	examining	examine	VERB
abr-191	60	2	the	the	DET
abr-191	60	3	relationship	relationship	NOUN
abr-191	60	4	between	between	ADP
abr-191	60	5	pre	pre	ADJ
abr-191	60	6	-	-	ADJ
abr-191	60	7	restatement	restatement	ADJ
abr-191	60	8	earnings	earning	NOUN
abr-191	60	9	quality	quality	NOUN
abr-191	60	10	and	and	CCONJ
abr-191	60	11	severity	severity	NOUN
abr-191	60	12	of	of	ADP
abr-191	60	13	the	the	DET
abr-191	60	14	market	market	NOUN
abr-191	60	15	reaction	reaction	NOUN
abr-191	60	16	can	can	AUX
abr-191	60	17	potentially	potentially	ADV
abr-191	60	18	help	help	VERB
abr-191	60	19	clarify	clarify	VERB
abr-191	60	20	the	the	DET
abr-191	60	21	substantial	substantial	ADJ
abr-191	60	22	heterogeneity	heterogeneity	NOUN
abr-191	60	23	in	in	ADP
abr-191	60	24	market	market	NOUN
abr-191	60	25	responses	response	NOUN
abr-191	60	26	.	.	PUNCT
abr-191	61	1	the	the	DET
abr-191	61	2	market	market	NOUN
abr-191	61	3	pricing	pricing	NOUN
abr-191	61	4	of	of	ADP
abr-191	61	5	earnings	earning	NOUN
abr-191	61	6	quality	quality	NOUN
abr-191	61	7	evidence	evidence	NOUN
abr-191	61	8	is	be	AUX
abr-191	61	9	mixed	mix	VERB
abr-191	61	10	as	as	ADP
abr-191	61	11	to	to	ADP
abr-191	61	12	the	the	DET
abr-191	61	13	extent	extent	NOUN
abr-191	61	14	to	to	PART
abr-191	61	15	which	which	PRON
abr-191	61	16	earnings	earning	NOUN
abr-191	61	17	quality	quality	NOUN
abr-191	61	18	indicators	indicator	NOUN
abr-191	61	19	are	be	AUX
abr-191	61	20	used	use	VERB
abr-191	61	21	by	by	ADP
abr-191	61	22	investors	investor	NOUN
abr-191	61	23	to	to	PART
abr-191	61	24	extract	extract	VERB
abr-191	61	25	value	value	NOUN
abr-191	61	26	relevant	relevant	ADJ
abr-191	61	27	information	information	NOUN
abr-191	61	28	.	.	PUNCT
abr-191	62	1	some	some	DET
abr-191	62	2	research	research	NOUN
abr-191	62	3	provides	provide	VERB
abr-191	62	4	evidence	evidence	NOUN
abr-191	62	5	that	that	SCONJ
abr-191	62	6	market	market	NOUN
abr-191	62	7	participants	participant	NOUN
abr-191	62	8	consider	consider	VERB
abr-191	62	9	larger	large	ADJ
abr-191	62	10	accruals	accrual	NOUN
abr-191	62	11	or	or	CCONJ
abr-191	62	12	book	book	NOUN
abr-191	62	13	-	-	PUNCT
abr-191	62	14	tax	tax	NOUN
abr-191	62	15	differences	difference	NOUN
abr-191	62	16	to	to	PART
abr-191	62	17	be	be	AUX
abr-191	62	18	indicative	indicative	ADJ
abr-191	62	19	of	of	ADP
abr-191	62	20	poor	poor	ADJ
abr-191	62	21	earnings	earning	NOUN
abr-191	62	22	quality	quality	NOUN
abr-191	62	23	,	,	PUNCT
abr-191	62	24	resulting	result	VERB
abr-191	62	25	in	in	ADP
abr-191	62	26	a	a	DET
abr-191	62	27	contemporaneous	contemporaneous	ADJ
abr-191	62	28	reduction	reduction	NOUN
abr-191	62	29	in	in	ADP
abr-191	62	30	stock	stock	NOUN
abr-191	62	31	prices	price	NOUN
abr-191	62	32	(	(	PUNCT
abr-191	62	33	balsam	balsam	NOUN
abr-191	62	34	et	et	PROPN
abr-191	62	35	al	al	PROPN
abr-191	62	36	,	,	PUNCT
abr-191	62	37	.	.	PUNCT
abr-191	63	1	2002	2002	NUM
abr-191	63	2	;	;	PUNCT
abr-191	63	3	francis	francis	PROPN
abr-191	63	4	et	et	PROPN
abr-191	63	5	al	al	PROPN
abr-191	63	6	.	.	PROPN
abr-191	63	7	,	,	PUNCT
abr-191	63	8	2005	2005	NUM
abr-191	63	9	;	;	PUNCT
abr-191	63	10	hanlon	hanlon	NOUN
abr-191	63	11	,	,	PUNCT
abr-191	63	12	2005	2005	NUM
abr-191	63	13	;	;	PUNCT
abr-191	63	14	baber	baber	PROPN
abr-191	63	15	et	et	PROPN
abr-191	63	16	al	al	PROPN
abr-191	63	17	.	.	PROPN
abr-191	63	18	,	,	PUNCT
abr-191	63	19	2006	2006	NUM
abr-191	63	20	)	)	PUNCT
abr-191	63	21	.	.	PUNCT
abr-191	64	1	other	other	ADJ
abr-191	64	2	research	research	NOUN
abr-191	64	3	indicates	indicate	VERB
abr-191	64	4	that	that	SCONJ
abr-191	64	5	market	market	NOUN
abr-191	64	6	participants	participant	NOUN
abr-191	64	7	overprice	overprice	VERB
abr-191	64	8	the	the	DET
abr-191	64	9	discretionary	discretionary	ADJ
abr-191	64	10	component	component	NOUN
abr-191	64	11	of	of	ADP
abr-191	64	12	income	income	NOUN
abr-191	64	13	,	,	PUNCT
abr-191	64	14	thus	thus	ADV
abr-191	64	15	temporarily	temporarily	ADV
abr-191	64	16	over	over	ADV
abr-191	64	17	-	-	PUNCT
abr-191	64	18	inflating	inflate	VERB
abr-191	64	19	stock	stock	NOUN
abr-191	64	20	prices	price	NOUN
abr-191	64	21	(	(	PUNCT
abr-191	64	22	sloan	sloan	NOUN
abr-191	64	23	,	,	PUNCT
abr-191	64	24	1996	1996	NUM
abr-191	64	25	;	;	PUNCT
abr-191	64	26	subramanyam	subramanyam	NOUN
abr-191	64	27	,	,	PUNCT
abr-191	64	28	1996	1996	NUM
abr-191	64	29	;	;	PUNCT
abr-191	65	1	bradshaw	bradshaw	PROPN
abr-191	65	2	,	,	PUNCT
abr-191	65	3	richardson	richardson	PROPN
abr-191	65	4	,	,	PUNCT
abr-191	65	5	&	&	CCONJ
abr-191	65	6	sloan	sloan	PROPN
abr-191	65	7	,	,	PUNCT
abr-191	65	8	2001	2001	NUM
abr-191	65	9	;	;	PUNCT
abr-191	65	10	xie	xie	PROPN
abr-191	65	11	,	,	PUNCT
abr-191	65	12	2001	2001	NUM
abr-191	65	13	)	)	PUNCT
abr-191	65	14	.	.	PUNCT
abr-191	66	1	widely	widely	ADV
abr-191	66	2	publicized	publicize	VERB
abr-191	66	3	accounting	accounting	NOUN
abr-191	66	4	scandals	scandal	NOUN
abr-191	66	5	,	,	PUNCT
abr-191	66	6	however	however	ADV
abr-191	66	7	,	,	PUNCT
abr-191	66	8	coupled	couple	VERB
abr-191	66	9	with	with	ADP
abr-191	66	10	new	new	ADJ
abr-191	66	11	regulatory	regulatory	ADJ
abr-191	66	12	requirements	requirement	NOUN
abr-191	66	13	,	,	PUNCT
abr-191	66	14	have	have	AUX
abr-191	66	15	resulted	result	VERB
abr-191	66	16	in	in	ADP
abr-191	66	17	an	an	DET
abr-191	66	18	increased	increase	VERB
abr-191	66	19	focus	focus	NOUN
abr-191	66	20	on	on	ADP
abr-191	66	21	earnings	earning	NOUN
abr-191	66	22	quality	quality	NOUN
abr-191	66	23	49	49	NUM
abr-191	66	24	issues	issue	NOUN
abr-191	66	25	.	.	PUNCT
abr-191	67	1	consistent	consistent	ADJ
abr-191	67	2	with	with	ADP
abr-191	67	3	a	a	DET
abr-191	67	4	heightened	heightened	ADJ
abr-191	67	5	emphasis	emphasis	NOUN
abr-191	67	6	on	on	ADP
abr-191	67	7	earnings	earning	NOUN
abr-191	67	8	quality	quality	NOUN
abr-191	67	9	,	,	PUNCT
abr-191	67	10	recent	recent	ADJ
abr-191	67	11	research	research	NOUN
abr-191	67	12	indicates	indicate	VERB
abr-191	67	13	investors	investor	NOUN
abr-191	67	14	and	and	CCONJ
abr-191	67	15	analysts	analyst	NOUN
abr-191	67	16	have	have	AUX
abr-191	67	17	become	become	VERB
abr-191	67	18	more	more	ADV
abr-191	67	19	cognizant	cognizant	ADJ
abr-191	67	20	of	of	ADP
abr-191	67	21	potential	potential	ADJ
abr-191	67	22	earnings	earning	NOUN
abr-191	67	23	management	management	NOUN
abr-191	67	24	techniques	technique	NOUN
abr-191	67	25	and	and	CCONJ
abr-191	67	26	the	the	DET
abr-191	67	27	subsequent	subsequent	ADJ
abr-191	67	28	implications	implication	NOUN
abr-191	67	29	for	for	ADP
abr-191	67	30	future	future	ADJ
abr-191	67	31	earnings	earning	NOUN
abr-191	67	32	(	(	PUNCT
abr-191	67	33	balsam	balsam	NOUN
abr-191	67	34	et	et	PROPN
abr-191	67	35	al	al	PROPN
abr-191	67	36	.	.	PROPN
abr-191	67	37	,	,	PUNCT
abr-191	67	38	2002	2002	NUM
abr-191	67	39	;	;	PUNCT
abr-191	67	40	francis	francis	PROPN
abr-191	67	41	et	et	PROPN
abr-191	67	42	al	al	PROPN
abr-191	67	43	.	.	PROPN
abr-191	67	44	,	,	PUNCT
abr-191	67	45	2005	2005	NUM
abr-191	67	46	;	;	PUNCT
abr-191	67	47	hanlon	hanlon	NOUN
abr-191	67	48	,	,	PUNCT
abr-191	67	49	2005	2005	NUM
abr-191	67	50	;	;	PUNCT
abr-191	67	51	baber	baber	PROPN
abr-191	67	52	et	et	PROPN
abr-191	67	53	al	al	PROPN
abr-191	67	54	.	.	PROPN
abr-191	67	55	2006	2006	NUM
abr-191	67	56	)	)	PUNCT
abr-191	67	57	.	.	PUNCT
abr-191	68	1	these	these	DET
abr-191	68	2	findings	finding	NOUN
abr-191	68	3	imply	imply	VERB
abr-191	68	4	market	market	NOUN
abr-191	68	5	participants	participant	NOUN
abr-191	68	6	may	may	AUX
abr-191	68	7	be	be	AUX
abr-191	68	8	capable	capable	ADJ
abr-191	68	9	of	of	ADP
abr-191	68	10	identifying	identify	VERB
abr-191	68	11	earnings	earning	NOUN
abr-191	68	12	quality	quality	NOUN
abr-191	68	13	signals	signal	NOUN
abr-191	68	14	,	,	PUNCT
abr-191	68	15	which	which	PRON
abr-191	68	16	may	may	AUX
abr-191	68	17	affect	affect	VERB
abr-191	68	18	the	the	DET
abr-191	68	19	market	market	NOUN
abr-191	68	20	reaction	reaction	NOUN
abr-191	68	21	to	to	PART
abr-191	68	22	restatement	restatement	VERB
abr-191	68	23	announcements	announcement	NOUN
abr-191	68	24	.	.	PUNCT
abr-191	69	1	francis	francis	PROPN
abr-191	69	2	et	et	PROPN
abr-191	69	3	al	al	PROPN
abr-191	69	4	.	.	PROPN
abr-191	69	5	(	(	PUNCT
abr-191	69	6	2005	2005	NUM
abr-191	69	7	)	)	PUNCT
abr-191	69	8	,	,	PUNCT
abr-191	69	9	provide	provide	VERB
abr-191	69	10	convincing	convincing	ADJ
abr-191	69	11	empirical	empirical	ADJ
abr-191	69	12	evidence	evidence	NOUN
abr-191	69	13	suggesting	suggest	VERB
abr-191	69	14	investors	investor	NOUN
abr-191	69	15	price	price	NOUN
abr-191	69	16	accruals	accrual	NOUN
abr-191	69	17	quality	quality	NOUN
abr-191	69	18	.	.	PUNCT
abr-191	70	1	they	they	PRON
abr-191	70	2	find	find	VERB
abr-191	70	3	that	that	SCONJ
abr-191	70	4	lower	low	ADJ
abr-191	70	5	accruals	accrual	NOUN
abr-191	70	6	quality	quality	NOUN
abr-191	70	7	is	be	AUX
abr-191	70	8	associated	associate	VERB
abr-191	70	9	with	with	ADP
abr-191	70	10	higher	high	ADJ
abr-191	70	11	costs	cost	NOUN
abr-191	70	12	of	of	ADP
abr-191	70	13	debt	debt	NOUN
abr-191	70	14	,	,	PUNCT
abr-191	70	15	larger	large	ADJ
abr-191	70	16	equity	equity	NOUN
abr-191	70	17	betas	beta	NOUN
abr-191	70	18	,	,	PUNCT
abr-191	70	19	and	and	CCONJ
abr-191	70	20	larger	large	ADJ
abr-191	70	21	earnings	earning	NOUN
abr-191	70	22	-	-	PUNCT
abr-191	70	23	price	price	NOUN
abr-191	70	24	ratios	ratio	NOUN
abr-191	70	25	.	.	PUNCT
abr-191	71	1	other	other	ADJ
abr-191	71	2	studies	study	NOUN
abr-191	71	3	corroborate	corroborate	VERB
abr-191	71	4	these	these	DET
abr-191	71	5	findings	finding	NOUN
abr-191	71	6	,	,	PUNCT
abr-191	71	7	suggesting	suggest	VERB
abr-191	71	8	that	that	SCONJ
abr-191	71	9	investors	investor	NOUN
abr-191	71	10	utilize	utilize	VERB
abr-191	71	11	information	information	NOUN
abr-191	71	12	concerning	concern	VERB
abr-191	71	13	the	the	DET
abr-191	71	14	quality	quality	NOUN
abr-191	71	15	of	of	ADP
abr-191	71	16	earnings	earning	NOUN
abr-191	71	17	during	during	ADP
abr-191	71	18	price	price	NOUN
abr-191	71	19	formation	formation	NOUN
abr-191	71	20	.	.	PUNCT
abr-191	72	1	for	for	ADP
abr-191	72	2	example	example	NOUN
abr-191	72	3	,	,	PUNCT
abr-191	72	4	balsam	balsam	PROPN
abr-191	72	5	et	et	PROPN
abr-191	72	6	al	al	PROPN
abr-191	72	7	.	.	PROPN
abr-191	73	1	(	(	PUNCT
abr-191	73	2	2002	2002	NUM
abr-191	73	3	)	)	PUNCT
abr-191	73	4	report	report	VERB
abr-191	73	5	a	a	DET
abr-191	73	6	negative	negative	ADJ
abr-191	73	7	association	association	NOUN
abr-191	73	8	between	between	ADP
abr-191	73	9	unexpected	unexpected	ADJ
abr-191	73	10	discretionary	discretionary	ADJ
abr-191	73	11	accruals	accrual	NOUN
abr-191	73	12	and	and	CCONJ
abr-191	73	13	cumulative	cumulative	ADJ
abr-191	73	14	abnormal	abnormal	ADJ
abr-191	73	15	returns	return	NOUN
abr-191	73	16	over	over	ADP
abr-191	73	17	a	a	DET
abr-191	73	18	17	17	NUM
abr-191	73	19	-	-	PUNCT
abr-191	73	20	day	day	NOUN
abr-191	73	21	window	window	NOUN
abr-191	73	22	following	follow	VERB
abr-191	73	23	the	the	DET
abr-191	73	24	release	release	NOUN
abr-191	73	25	of	of	ADP
abr-191	73	26	the	the	DET
abr-191	73	27	form	form	NOUN
abr-191	73	28	10	10	NUM
abr-191	73	29	-	-	PUNCT
abr-191	73	30	q.	q.	NOUN
abr-191	73	31	similarly	similarly	ADV
abr-191	73	32	,	,	PUNCT
abr-191	73	33	baber	baber	PROPN
abr-191	73	34	et	et	PROPN
abr-191	73	35	al	al	PROPN
abr-191	73	36	.	.	PROPN
abr-191	74	1	(	(	PUNCT
abr-191	74	2	2006	2006	NUM
abr-191	74	3	)	)	PUNCT
abr-191	74	4	examine	examine	VERB
abr-191	74	5	the	the	DET
abr-191	74	6	influence	influence	NOUN
abr-191	74	7	of	of	ADP
abr-191	74	8	the	the	DET
abr-191	74	9	voluntary	voluntary	ADJ
abr-191	74	10	disclosure	disclosure	NOUN
abr-191	74	11	of	of	ADP
abr-191	74	12	balance	balance	NOUN
abr-191	74	13	sheet	sheet	NOUN
abr-191	74	14	and	and	CCONJ
abr-191	74	15	cash	cash	NOUN
abr-191	74	16	flow	flow	NOUN
abr-191	74	17	information	information	NOUN
abr-191	74	18	on	on	ADP
abr-191	74	19	price	price	NOUN
abr-191	74	20	reactions	reaction	NOUN
abr-191	74	21	to	to	ADP
abr-191	74	22	earnings	earning	NOUN
abr-191	74	23	announcements	announcement	NOUN
abr-191	74	24	.	.	PUNCT
abr-191	75	1	they	they	PRON
abr-191	75	2	provide	provide	VERB
abr-191	75	3	evidence	evidence	NOUN
abr-191	75	4	that	that	SCONJ
abr-191	75	5	investors	investor	NOUN
abr-191	75	6	discount	discount	VERB
abr-191	75	7	earnings	earning	NOUN
abr-191	75	8	when	when	SCONJ
abr-191	75	9	contemporaneous	contemporaneous	ADJ
abr-191	75	10	supplemental	supplemental	ADJ
abr-191	75	11	disclosures	disclosure	NOUN
abr-191	75	12	contain	contain	VERB
abr-191	75	13	information	information	NOUN
abr-191	75	14	suggesting	suggest	VERB
abr-191	75	15	earnings	earning	NOUN
abr-191	75	16	have	have	AUX
abr-191	75	17	been	be	AUX
abr-191	75	18	managed	manage	VERB
abr-191	75	19	via	via	ADP
abr-191	75	20	discretionary	discretionary	ADJ
abr-191	75	21	accruals	accrual	NOUN
abr-191	75	22	.	.	PUNCT
abr-191	76	1	defond	defond	NOUN
abr-191	76	2	and	and	CCONJ
abr-191	76	3	park	park	NOUN
abr-191	76	4	(	(	PUNCT
abr-191	76	5	2001	2001	NUM
abr-191	76	6	)	)	PUNCT
abr-191	76	7	also	also	ADV
abr-191	76	8	provide	provide	VERB
abr-191	76	9	evidence	evidence	NOUN
abr-191	76	10	suggesting	suggest	VERB
abr-191	76	11	market	market	NOUN
abr-191	76	12	participants	participant	NOUN
abr-191	76	13	adjust	adjust	VERB
abr-191	76	14	,	,	PUNCT
abr-191	76	15	at	at	ADP
abr-191	76	16	least	least	ADJ
abr-191	76	17	in	in	ADP
abr-191	76	18	part	part	NOUN
abr-191	76	19	,	,	PUNCT
abr-191	76	20	for	for	ADP
abr-191	76	21	earnings	earning	NOUN
abr-191	76	22	quality	quality	NOUN
abr-191	76	23	at	at	ADP
abr-191	76	24	the	the	DET
abr-191	76	25	time	time	NOUN
abr-191	76	26	earnings	earning	NOUN
abr-191	76	27	are	be	AUX
abr-191	76	28	announced	announce	VERB
abr-191	76	29	.	.	PUNCT
abr-191	77	1	they	they	PRON
abr-191	77	2	report	report	VERB
abr-191	77	3	that	that	SCONJ
abr-191	77	4	firms	firm	NOUN
abr-191	77	5	announcing	announce	VERB
abr-191	77	6	positive	positive	ADJ
abr-191	77	7	earnings	earning	NOUN
abr-191	77	8	surprises	surprise	NOUN
abr-191	77	9	have	have	VERB
abr-191	77	10	lower	low	ADJ
abr-191	77	11	earnings	earning	NOUN
abr-191	77	12	response	response	NOUN
abr-191	77	13	coefficients	coefficient	NOUN
abr-191	77	14	when	when	SCONJ
abr-191	77	15	income	income	NOUN
abr-191	77	16	-	-	PUNCT
abr-191	77	17	increasing	increase	VERB
abr-191	77	18	accruals	accrual	NOUN
abr-191	77	19	exaggerate	exaggerate	VERB
abr-191	77	20	the	the	DET
abr-191	77	21	magnitude	magnitude	NOUN
abr-191	77	22	of	of	ADP
abr-191	77	23	the	the	DET
abr-191	77	24	earnings	earning	NOUN
abr-191	77	25	surprises	surprise	NOUN
abr-191	77	26	.	.	PUNCT
abr-191	78	1	collectively	collectively	ADV
abr-191	78	2	,	,	PUNCT
abr-191	78	3	these	these	DET
abr-191	78	4	studies	study	NOUN
abr-191	78	5	indicate	indicate	VERB
abr-191	78	6	that	that	SCONJ
abr-191	78	7	the	the	DET
abr-191	78	8	earnings	earning	NOUN
abr-191	78	9	quality	quality	NOUN
abr-191	78	10	information	information	NOUN
abr-191	78	11	conveyed	convey	VERB
abr-191	78	12	in	in	ADP
abr-191	78	13	accruals	accrual	NOUN
abr-191	78	14	is	be	AUX
abr-191	78	15	to	to	ADP
abr-191	78	16	some	some	DET
abr-191	78	17	degree	degree	NOUN
abr-191	78	18	reflected	reflect	VERB
abr-191	78	19	in	in	ADP
abr-191	78	20	contemporaneous	contemporaneous	ADJ
abr-191	78	21	security	security	NOUN
abr-191	78	22	prices	price	NOUN
abr-191	78	23	.	.	PUNCT
abr-191	79	1	the	the	DET
abr-191	79	2	above	above	ADJ
abr-191	79	3	research	research	NOUN
abr-191	79	4	provides	provide	VERB
abr-191	79	5	evidence	evidence	NOUN
abr-191	79	6	that	that	SCONJ
abr-191	79	7	investors	investor	NOUN
abr-191	79	8	are	be	AUX
abr-191	79	9	capable	capable	ADJ
abr-191	79	10	of	of	ADP
abr-191	79	11	extracting	extract	VERB
abr-191	79	12	earnings	earning	NOUN
abr-191	79	13	quality	quality	NOUN
abr-191	79	14	information	information	NOUN
abr-191	79	15	from	from	ADP
abr-191	79	16	the	the	DET
abr-191	79	17	information	information	NOUN
abr-191	79	18	contained	contain	VERB
abr-191	79	19	in	in	ADP
abr-191	79	20	earnings	earning	NOUN
abr-191	79	21	quality	quality	NOUN
abr-191	79	22	proxies	proxy	NOUN
abr-191	79	23	such	such	ADJ
abr-191	79	24	as	as	ADP
abr-191	79	25	accruals	accrual	NOUN
abr-191	79	26	.	.	PUNCT
abr-191	80	1	as	as	SCONJ
abr-191	80	2	such	such	ADJ
abr-191	80	3	,	,	PUNCT
abr-191	80	4	signals	signal	NOUN
abr-191	80	5	of	of	ADP
abr-191	80	6	low	low	ADJ
abr-191	80	7	-	-	PUNCT
abr-191	80	8	quality	quality	NOUN
abr-191	80	9	earnings	earning	NOUN
abr-191	80	10	in	in	ADP
abr-191	80	11	accruals	accrual	NOUN
abr-191	80	12	should	should	AUX
abr-191	80	13	be	be	AUX
abr-191	80	14	reflected	reflect	VERB
abr-191	80	15	in	in	ADP
abr-191	80	16	stock	stock	NOUN
abr-191	80	17	prices	price	NOUN
abr-191	80	18	prior	prior	ADV
abr-191	80	19	to	to	ADP
abr-191	80	20	firms	firm	NOUN
abr-191	80	21	announcing	announce	VERB
abr-191	80	22	restatements	restatement	NOUN
abr-191	80	23	.	.	PUNCT
abr-191	81	1	restatements	restatement	NOUN
abr-191	81	2	,	,	PUNCT
abr-191	81	3	to	to	ADP
abr-191	81	4	some	some	DET
abr-191	81	5	degree	degree	NOUN
abr-191	81	6	,	,	PUNCT
abr-191	81	7	may	may	AUX
abr-191	81	8	confirm	confirm	VERB
abr-191	81	9	investors	investor	NOUN
abr-191	81	10	’	'	PUNCT
abr-191	81	11	prior	prior	ADJ
abr-191	81	12	suspicions	suspicion	NOUN
abr-191	81	13	regarding	regard	VERB
abr-191	81	14	poor	poor	ADJ
abr-191	81	15	earnings	earning	NOUN
abr-191	81	16	quality	quality	NOUN
abr-191	81	17	.	.	PUNCT
abr-191	82	1	thus	thus	ADV
abr-191	82	2	,	,	PUNCT
abr-191	82	3	this	this	DET
abr-191	82	4	signal	signal	NOUN
abr-191	82	5	provides	provide	VERB
abr-191	82	6	investors	investor	NOUN
abr-191	82	7	with	with	ADP
abr-191	82	8	less	less	ADV
abr-191	82	9	new	new	ADJ
abr-191	82	10	or	or	CCONJ
abr-191	82	11	surprising	surprising	ADJ
abr-191	82	12	information	information	NOUN
abr-191	82	13	,	,	PUNCT
abr-191	82	14	resulting	result	VERB
abr-191	82	15	in	in	ADP
abr-191	82	16	a	a	DET
abr-191	82	17	less	less	ADV
abr-191	82	18	substantial	substantial	ADJ
abr-191	82	19	negative	negative	ADJ
abr-191	82	20	stock	stock	NOUN
abr-191	82	21	price	price	NOUN
abr-191	82	22	reaction	reaction	NOUN
abr-191	82	23	.	.	PUNCT
abr-191	83	1	conversely	conversely	ADV
abr-191	83	2	,	,	PUNCT
abr-191	83	3	investors	investor	NOUN
abr-191	83	4	may	may	AUX
abr-191	83	5	not	not	PART
abr-191	83	6	expect	expect	VERB
abr-191	83	7	firms	firm	NOUN
abr-191	83	8	with	with	ADP
abr-191	83	9	good	good	ADJ
abr-191	83	10	pre	pre	ADJ
abr-191	83	11	-	-	ADJ
abr-191	83	12	restatement	restatement	ADJ
abr-191	83	13	earnings	earning	NOUN
abr-191	83	14	quality	quality	NOUN
abr-191	83	15	to	to	PART
abr-191	83	16	restate	restate	VERB
abr-191	83	17	,	,	PUNCT
abr-191	83	18	thereby	thereby	ADV
abr-191	83	19	triggering	trigger	VERB
abr-191	83	20	a	a	DET
abr-191	83	21	more	more	ADV
abr-191	83	22	substantial	substantial	ADJ
abr-191	83	23	negative	negative	ADJ
abr-191	83	24	price	price	NOUN
abr-191	83	25	reaction	reaction	NOUN
abr-191	83	26	.	.	PUNCT
abr-191	84	1	these	these	DET
abr-191	84	2	arguments	argument	NOUN
abr-191	84	3	lead	lead	VERB
abr-191	84	4	to	to	ADP
abr-191	84	5	the	the	DET
abr-191	84	6	following	follow	VERB
abr-191	84	7	hypothesis	hypothesis	NOUN
abr-191	84	8	:	:	PUNCT
abr-191	84	9	h1	h1	NOUN
abr-191	84	10	:	:	PUNCT
abr-191	84	11	firms	firm	NOUN
abr-191	84	12	with	with	ADP
abr-191	84	13	low	low	ADJ
abr-191	84	14	earnings	earning	NOUN
abr-191	84	15	quality	quality	NOUN
abr-191	84	16	will	will	AUX
abr-191	84	17	experience	experience	VERB
abr-191	84	18	a	a	DET
abr-191	84	19	less	less	ADV
abr-191	84	20	severe	severe	ADJ
abr-191	84	21	market	market	NOUN
abr-191	84	22	reaction	reaction	NOUN
abr-191	84	23	to	to	ADP
abr-191	84	24	the	the	DET
abr-191	84	25	announcement	announcement	NOUN
abr-191	84	26	of	of	ADP
abr-191	84	27	a	a	DET
abr-191	84	28	restatement	restatement	NOUN
abr-191	84	29	relative	relative	ADJ
abr-191	84	30	to	to	ADP
abr-191	84	31	firms	firm	NOUN
abr-191	84	32	with	with	ADP
abr-191	84	33	high	high	ADJ
abr-191	84	34	earnings	earning	NOUN
abr-191	84	35	quality	quality	NOUN
abr-191	84	36	.	.	PUNCT
abr-191	85	1	methodology	methodology	PROPN
abr-191	85	2	variable	variable	ADJ
abr-191	85	3	development	development	NOUN
abr-191	85	4	research	research	NOUN
abr-191	85	5	by	by	ADP
abr-191	85	6	prs	prs	NOUN
abr-191	85	7	(	(	PUNCT
abr-191	85	8	palmrose	palmrose	X
abr-191	85	9	et	et	PROPN
abr-191	85	10	al	al	PROPN
abr-191	85	11	.	.	PROPN
abr-191	85	12	2004	2004	NUM
abr-191	85	13	)	)	PUNCT
abr-191	85	14	provides	provide	VERB
abr-191	85	15	the	the	DET
abr-191	85	16	foundation	foundation	NOUN
abr-191	85	17	for	for	ADP
abr-191	85	18	the	the	DET
abr-191	85	19	model	model	NOUN
abr-191	85	20	to	to	PART
abr-191	85	21	test	test	VERB
abr-191	85	22	the	the	DET
abr-191	85	23	hypothesis	hypothesis	NOUN
abr-191	85	24	.	.	PUNCT
abr-191	86	1	the	the	DET
abr-191	86	2	model	model	NOUN
abr-191	86	3	relates	relate	VERB
abr-191	86	4	various	various	ADJ
abr-191	86	5	characteristics	characteristic	NOUN
abr-191	86	6	of	of	ADP
abr-191	86	7	restatements	restatement	NOUN
abr-191	86	8	and	and	CCONJ
abr-191	86	9	restating	restate	VERB
abr-191	86	10	firms	firm	NOUN
abr-191	86	11	to	to	ADP
abr-191	86	12	the	the	DET
abr-191	86	13	cumulative	cumulative	ADJ
abr-191	86	14	abnormal	abnormal	ADJ
abr-191	86	15	returns	return	NOUN
abr-191	86	16	on	on	ADP
abr-191	86	17	the	the	DET
abr-191	86	18	day	day	NOUN
abr-191	86	19	of	of	ADP
abr-191	86	20	and	and	CCONJ
abr-191	86	21	the	the	DET
abr-191	86	22	day	day	NOUN
abr-191	86	23	following	follow	VERB
abr-191	86	24	a	a	DET
abr-191	86	25	restatement	restatement	NOUN
abr-191	86	26	announcement	announcement	NOUN
abr-191	86	27	.	.	PUNCT
abr-191	87	1	their	their	PRON
abr-191	87	2	model	model	NOUN
abr-191	87	3	consists	consist	VERB
abr-191	87	4	of	of	ADP
abr-191	87	5	nine	nine	NUM
abr-191	87	6	variables	variable	NOUN
abr-191	87	7	,	,	PUNCT
abr-191	87	8	all	all	PRON
abr-191	87	9	of	of	ADP
abr-191	87	10	which	which	PRON
abr-191	87	11	are	be	AUX
abr-191	87	12	used	use	VERB
abr-191	87	13	as	as	ADP
abr-191	87	14	control	control	NOUN
abr-191	87	15	variables	variable	NOUN
abr-191	87	16	in	in	ADP
abr-191	87	17	the	the	DET
abr-191	87	18	model	model	NOUN
abr-191	87	19	.	.	PUNCT
abr-191	88	1	the	the	DET
abr-191	88	2	prs	prs	NOUN
abr-191	88	3	model	model	NOUN
abr-191	88	4	is	be	AUX
abr-191	88	5	enhanced	enhance	VERB
abr-191	88	6	by	by	ADP
abr-191	88	7	additional	additional	ADJ
abr-191	88	8	variables	variable	NOUN
abr-191	88	9	taken	take	VERB
abr-191	88	10	from	from	ADP
abr-191	88	11	related	related	ADJ
abr-191	88	12	literature	literature	NOUN
abr-191	88	13	,	,	PUNCT
abr-191	88	14	most	most	ADV
abr-191	88	15	notably	notably	ADV
abr-191	88	16	the	the	DET
abr-191	88	17	earnings	earning	NOUN
abr-191	88	18	quality	quality	NOUN
abr-191	88	19	proxy	proxy	NOUN
abr-191	88	20	.	.	PUNCT
abr-191	89	1	in	in	ADP
abr-191	89	2	addition	addition	NOUN
abr-191	89	3	to	to	ADP
abr-191	89	4	the	the	DET
abr-191	89	5	earnings	earning	NOUN
abr-191	89	6	quality	quality	NOUN
abr-191	89	7	proxy	proxy	NOUN
abr-191	89	8	,	,	PUNCT
abr-191	89	9	two	two	NUM
abr-191	89	10	additional	additional	ADJ
abr-191	89	11	control	control	NOUN
abr-191	89	12	variables	variable	NOUN
abr-191	89	13	are	be	AUX
abr-191	89	14	added	add	VERB
abr-191	89	15	to	to	ADP
abr-191	89	16	the	the	DET
abr-191	89	17	prs	prs	NOUN
abr-191	89	18	model	model	NOUN
abr-191	89	19	.	.	PUNCT
abr-191	90	1	these	these	DET
abr-191	90	2	variables	variable	NOUN
abr-191	90	3	,	,	PUNCT
abr-191	90	4	as	as	ADV
abr-191	90	5	well	well	ADV
abr-191	90	6	as	as	ADP
abr-191	90	7	the	the	DET
abr-191	90	8	dependent	dependent	ADJ
abr-191	90	9	variables	variable	NOUN
abr-191	90	10	,	,	PUNCT
abr-191	90	11	are	be	AUX
abr-191	90	12	developed	develop	VERB
abr-191	90	13	in	in	ADP
abr-191	90	14	the	the	DET
abr-191	90	15	following	follow	VERB
abr-191	90	16	sections	section	NOUN
abr-191	90	17	.	.	PUNCT
abr-191	91	1	the	the	DET
abr-191	91	2	first	first	ADJ
abr-191	91	3	set	set	NOUN
abr-191	91	4	of	of	ADP
abr-191	91	5	variables	variable	NOUN
abr-191	91	6	developed	develop	VERB
abr-191	91	7	by	by	ADP
abr-191	91	8	prs	prs	NOUN
abr-191	91	9	(	(	PUNCT
abr-191	91	10	2004	2004	NUM
abr-191	91	11	)	)	PUNCT
abr-191	91	12	provides	provide	VERB
abr-191	91	13	information	information	NOUN
abr-191	91	14	as	as	ADP
abr-191	91	15	to	to	ADP
abr-191	91	16	managements	management	NOUN
abr-191	91	17	’	'	PUNCT
abr-191	91	18	competence	competence	NOUN
abr-191	91	19	and	and	CCONJ
abr-191	91	20	integrity	integrity	NOUN
abr-191	91	21	.	.	PUNCT
abr-191	92	1	restatements	restatement	NOUN
abr-191	92	2	resulting	result	VERB
abr-191	92	3	from	from	ADP
abr-191	92	4	fraud	fraud	NOUN
abr-191	92	5	are	be	AUX
abr-191	92	6	one	one	NUM
abr-191	92	7	primary	primary	ADJ
abr-191	92	8	indicator	indicator	NOUN
abr-191	92	9	that	that	SCONJ
abr-191	92	10	management	management	NOUN
abr-191	92	11	may	may	AUX
abr-191	92	12	lack	lack	VERB
abr-191	92	13	integrity	integrity	NOUN
abr-191	92	14	.	.	PUNCT
abr-191	93	1	fraud	fraud	NOUN
abr-191	93	2	is	be	AUX
abr-191	93	3	an	an	DET
abr-191	93	4	indicator	indicator	NOUN
abr-191	93	5	variable	variable	NOUN
abr-191	93	6	equal	equal	ADJ
abr-191	93	7	to	to	ADP
abr-191	93	8	1	1	NUM
abr-191	93	9	in	in	ADP
abr-191	93	10	instances	instance	NOUN
abr-191	93	11	where	where	SCONJ
abr-191	93	12	the	the	DET
abr-191	93	13	restating	restate	VERB
abr-191	93	14	firm	firm	NOUN
abr-191	93	15	was	be	AUX
abr-191	93	16	subject	subject	ADJ
abr-191	93	17	to	to	ADP
abr-191	93	18	an	an	DET
abr-191	93	19	sec	sec	PROPN
abr-191	93	20	accounting	accounting	NOUN
abr-191	93	21	and	and	CCONJ
abr-191	93	22	auditing	auditing	NOUN
abr-191	93	23	enforcement	enforcement	NOUN
abr-191	93	24	release	release	NOUN
abr-191	93	25	(	(	PUNCT
abr-191	93	26	aaer	aaer	ADJ
abr-191	93	27	)	)	PUNCT
abr-191	93	28	and	and	CCONJ
abr-191	93	29	0	0	NUM
abr-191	93	30	otherwise	otherwise	ADV
abr-191	93	31	;	;	PUNCT
abr-191	93	32	instances	instance	NOUN
abr-191	93	33	of	of	ADP
abr-191	93	34	fraud	fraud	NOUN
abr-191	93	35	are	be	AUX
abr-191	93	36	expected	expect	VERB
abr-191	93	37	to	to	PART
abr-191	93	38	be	be	AUX
abr-191	93	39	negatively	negatively	ADV
abr-191	93	40	related	relate	VERB
abr-191	93	41	to	to	ADP
abr-191	93	42	the	the	DET
abr-191	93	43	market	market	NOUN
abr-191	93	44	reaction	reaction	NOUN
abr-191	93	45	.	.	PUNCT
abr-191	94	1	restatement	restatement	NOUN
abr-191	94	2	attribution	attribution	NOUN
abr-191	94	3	(	(	PUNCT
abr-191	94	4	attrib	attrib	NOUN
abr-191	94	5	)	)	PUNCT
abr-191	94	6	designates	designate	VERB
abr-191	94	7	the	the	DET
abr-191	94	8	party	party	NOUN
abr-191	94	9	that	that	PRON
abr-191	94	10	identified	identify	VERB
abr-191	94	11	the	the	DET
abr-191	94	12	need	need	NOUN
abr-191	94	13	for	for	ADP
abr-191	94	14	restatement	restatement	NOUN
abr-191	94	15	:	:	PUNCT
abr-191	94	16	auditor	auditor	NOUN
abr-191	94	17	,	,	PUNCT
abr-191	94	18	sec	sec	PROPN
abr-191	94	19	,	,	PUNCT
abr-191	94	20	or	or	CCONJ
abr-191	94	21	company	company	NOUN
abr-191	94	22	management	management	NOUN
abr-191	94	23	.	.	PUNCT
abr-191	95	1	restatements	restatement	NOUN
abr-191	95	2	attributed	attribute	VERB
abr-191	95	3	to	to	ADP
abr-191	95	4	the	the	DET
abr-191	95	5	external	external	ADJ
abr-191	95	6	parties	party	NOUN
abr-191	95	7	such	such	ADJ
abr-191	95	8	as	as	ADP
abr-191	95	9	the	the	DET
abr-191	95	10	auditor	auditor	NOUN
abr-191	95	11	or	or	CCONJ
abr-191	95	12	sec	sec	PROPN
abr-191	95	13	are	be	AUX
abr-191	95	14	50	50	NUM
abr-191	95	15	expected	expect	VERB
abr-191	95	16	to	to	PART
abr-191	95	17	introduce	introduce	VERB
abr-191	95	18	a	a	DET
abr-191	95	19	greater	great	ADJ
abr-191	95	20	amount	amount	NOUN
abr-191	95	21	of	of	ADP
abr-191	95	22	uncertainty	uncertainty	NOUN
abr-191	95	23	about	about	ADP
abr-191	95	24	the	the	DET
abr-191	95	25	reliability	reliability	NOUN
abr-191	95	26	of	of	ADP
abr-191	95	27	financial	financial	ADJ
abr-191	95	28	information	information	NOUN
abr-191	95	29	and	and	CCONJ
abr-191	95	30	be	be	AUX
abr-191	95	31	associated	associate	VERB
abr-191	95	32	with	with	ADP
abr-191	95	33	more	more	ADJ
abr-191	95	34	negative	negative	ADJ
abr-191	95	35	market	market	NOUN
abr-191	95	36	reactions	reaction	NOUN
abr-191	95	37	.	.	PUNCT
abr-191	96	1	instances	instance	NOUN
abr-191	96	2	where	where	SCONJ
abr-191	96	3	the	the	DET
abr-191	96	4	firm	firm	NOUN
abr-191	96	5	identified	identify	VERB
abr-191	96	6	the	the	DET
abr-191	96	7	need	need	NOUN
abr-191	96	8	for	for	ADP
abr-191	96	9	restatement	restatement	NOUN
abr-191	96	10	may	may	AUX
abr-191	96	11	provide	provide	VERB
abr-191	96	12	a	a	DET
abr-191	96	13	heightened	heightened	ADJ
abr-191	96	14	level	level	NOUN
abr-191	96	15	of	of	ADP
abr-191	96	16	assurance	assurance	NOUN
abr-191	96	17	vis	vis	X
abr-191	96	18	-	-	X
abr-191	96	19	à	à	X
abr-191	96	20	-	-	PUNCT
abr-191	96	21	vis	vis	X
abr-191	96	22	the	the	DET
abr-191	96	23	ability	ability	NOUN
abr-191	96	24	of	of	ADP
abr-191	96	25	management	management	NOUN
abr-191	96	26	to	to	PART
abr-191	96	27	identify	identify	VERB
abr-191	96	28	and	and	CCONJ
abr-191	96	29	correct	correct	VERB
abr-191	96	30	potential	potential	ADJ
abr-191	96	31	misstatements	misstatement	NOUN
abr-191	96	32	,	,	PUNCT
abr-191	96	33	and	and	CCONJ
abr-191	96	34	are	be	AUX
abr-191	96	35	thus	thus	ADV
abr-191	96	36	expected	expect	VERB
abr-191	96	37	to	to	PART
abr-191	96	38	be	be	AUX
abr-191	96	39	positively	positively	ADV
abr-191	96	40	associated	associate	VERB
abr-191	96	41	with	with	ADP
abr-191	96	42	market	market	NOUN
abr-191	96	43	reactions	reaction	NOUN
abr-191	96	44	to	to	ADP
abr-191	96	45	the	the	DET
abr-191	96	46	restatement	restatement	NOUN
abr-191	96	47	announcements	announcement	NOUN
abr-191	96	48	(	(	PUNCT
abr-191	96	49	palmrose	palmrose	X
abr-191	96	50	et	et	VERB
abr-191	96	51	al	al	PROPN
abr-191	96	52	.	.	PROPN
abr-191	96	53	,	,	PUNCT
abr-191	96	54	2004	2004	NUM
abr-191	96	55	)	)	PUNCT
abr-191	96	56	.	.	PUNCT
abr-191	97	1	attribution	attribution	NOUN
abr-191	97	2	is	be	AUX
abr-191	97	3	captured	capture	VERB
abr-191	97	4	as	as	ADP
abr-191	97	5	a	a	DET
abr-191	97	6	series	series	NOUN
abr-191	97	7	of	of	ADP
abr-191	97	8	indicator	indicator	NOUN
abr-191	97	9	variables	variable	NOUN
abr-191	97	10	,	,	PUNCT
abr-191	97	11	one	one	NUM
abr-191	97	12	for	for	ADP
abr-191	97	13	each	each	DET
abr-191	97	14	attributing	attribute	VERB
abr-191	97	15	party	party	NOUN
abr-191	97	16	,	,	PUNCT
abr-191	97	17	external	external	ADJ
abr-191	97	18	auditor	auditor	NOUN
abr-191	97	19	,	,	PUNCT
abr-191	97	20	sec	sec	PROPN
abr-191	97	21	,	,	PUNCT
abr-191	97	22	and	and	CCONJ
abr-191	97	23	management	management	NOUN
abr-191	97	24	.	.	PUNCT
abr-191	98	1	restatement	restatement	NOUN
abr-191	98	2	announcements	announcement	NOUN
abr-191	98	3	with	with	ADP
abr-191	98	4	no	no	DET
abr-191	98	5	attribution	attribution	NOUN
abr-191	98	6	serve	serve	VERB
abr-191	98	7	as	as	ADP
abr-191	98	8	a	a	DET
abr-191	98	9	no	no	DET
abr-191	98	10	-	-	PUNCT
abr-191	98	11	information	information	NOUN
abr-191	98	12	baseline	baseline	NOUN
abr-191	98	13	.	.	PUNCT
abr-191	99	1	the	the	DET
abr-191	99	2	prs	prs	NOUN
abr-191	99	3	(	(	PUNCT
abr-191	99	4	2004	2004	NUM
abr-191	99	5	)	)	PUNCT
abr-191	99	6	model	model	NOUN
abr-191	99	7	also	also	ADV
abr-191	99	8	includes	include	VERB
abr-191	99	9	variables	variable	NOUN
abr-191	99	10	associated	associate	VERB
abr-191	99	11	with	with	ADP
abr-191	99	12	the	the	DET
abr-191	99	13	aspects	aspect	NOUN
abr-191	99	14	of	of	ADP
abr-191	99	15	the	the	DET
abr-191	99	16	material	material	NOUN
abr-191	99	17	impact	impact	NOUN
abr-191	99	18	of	of	ADP
abr-191	99	19	the	the	DET
abr-191	99	20	restatement	restatement	NOUN
abr-191	99	21	.	.	PUNCT
abr-191	100	1	restatements	restatement	NOUN
abr-191	100	2	affecting	affect	VERB
abr-191	100	3	core	core	NOUN
abr-191	100	4	(	(	PUNCT
abr-191	100	5	core	core	NOUN
abr-191	100	6	)	)	PUNCT
abr-191	100	7	accounts	account	NOUN
abr-191	100	8	such	such	ADJ
abr-191	100	9	as	as	ADP
abr-191	100	10	revenue	revenue	NOUN
abr-191	100	11	,	,	PUNCT
abr-191	100	12	cost	cost	NOUN
abr-191	100	13	of	of	ADP
abr-191	100	14	goods	good	NOUN
abr-191	100	15	sold	sell	VERB
abr-191	100	16	,	,	PUNCT
abr-191	100	17	and	and	CCONJ
abr-191	100	18	operating	operating	NOUN
abr-191	100	19	expenses	expense	NOUN
abr-191	100	20	,	,	PUNCT
abr-191	100	21	are	be	AUX
abr-191	100	22	expected	expect	VERB
abr-191	100	23	to	to	PART
abr-191	100	24	be	be	AUX
abr-191	100	25	associated	associate	VERB
abr-191	100	26	with	with	ADP
abr-191	100	27	a	a	DET
abr-191	100	28	more	more	ADV
abr-191	100	29	negative	negative	ADJ
abr-191	100	30	market	market	NOUN
abr-191	100	31	reaction	reaction	NOUN
abr-191	100	32	because	because	SCONJ
abr-191	100	33	they	they	PRON
abr-191	100	34	represent	represent	VERB
abr-191	100	35	changes	change	NOUN
abr-191	100	36	in	in	ADP
abr-191	100	37	on	on	ADP
abr-191	100	38	-	-	PUNCT
abr-191	100	39	going	go	VERB
abr-191	100	40	operating	operate	VERB
abr-191	100	41	income	income	NOUN
abr-191	100	42	.	.	PUNCT
abr-191	101	1	core	core	NOUN
abr-191	101	2	is	be	AUX
abr-191	101	3	an	an	DET
abr-191	101	4	indicator	indicator	NOUN
abr-191	101	5	variable	variable	NOUN
abr-191	101	6	equal	equal	ADJ
abr-191	101	7	to	to	ADP
abr-191	101	8	1	1	NUM
abr-191	101	9	if	if	SCONJ
abr-191	101	10	the	the	DET
abr-191	101	11	restatement	restatement	NOUN
abr-191	101	12	affected	affect	VERB
abr-191	101	13	one	one	NUM
abr-191	101	14	or	or	CCONJ
abr-191	101	15	more	more	ADJ
abr-191	101	16	core	core	NOUN
abr-191	101	17	account	account	NOUN
abr-191	101	18	groups	group	NOUN
abr-191	101	19	and	and	CCONJ
abr-191	101	20	0	0	NUM
abr-191	101	21	otherwise	otherwise	ADV
abr-191	101	22	.	.	PUNCT
abr-191	102	1	materiality	materiality	NOUN
abr-191	102	2	(	(	PUNCT
abr-191	102	3	mat	mat	NOUN
abr-191	102	4	)	)	PUNCT
abr-191	102	5	represents	represent	VERB
abr-191	102	6	the	the	DET
abr-191	102	7	impact	impact	NOUN
abr-191	102	8	of	of	ADP
abr-191	102	9	the	the	DET
abr-191	102	10	restatement	restatement	NOUN
abr-191	102	11	on	on	ADP
abr-191	102	12	net	net	ADJ
abr-191	102	13	income	income	NOUN
abr-191	102	14	and	and	CCONJ
abr-191	102	15	is	be	AUX
abr-191	102	16	computed	compute	VERB
abr-191	102	17	by	by	ADP
abr-191	102	18	subtracting	subtract	VERB
abr-191	102	19	restated	restate	VERB
abr-191	102	20	net	net	ADJ
abr-191	102	21	income	income	NOUN
abr-191	102	22	from	from	ADP
abr-191	102	23	original	original	ADJ
abr-191	102	24	income	income	NOUN
abr-191	102	25	over	over	ADP
abr-191	102	26	all	all	DET
abr-191	102	27	restated	restate	VERB
abr-191	102	28	periods	period	NOUN
abr-191	102	29	and	and	CCONJ
abr-191	102	30	scaling	scale	VERB
abr-191	102	31	the	the	DET
abr-191	102	32	difference	difference	NOUN
abr-191	102	33	by	by	ADP
abr-191	102	34	total	total	ADJ
abr-191	102	35	assets	asset	NOUN
abr-191	102	36	.	.	PUNCT
abr-191	103	1	prs	prs	NOUN
abr-191	103	2	(	(	PUNCT
abr-191	103	3	2004	2004	NUM
abr-191	103	4	)	)	PUNCT
abr-191	103	5	indicate	indicate	VERB
abr-191	103	6	that	that	DET
abr-191	103	7	mat	mat	NOUN
abr-191	103	8	is	be	AUX
abr-191	103	9	significantly	significantly	ADV
abr-191	103	10	positively	positively	ADV
abr-191	103	11	related	relate	VERB
abr-191	103	12	to	to	ADP
abr-191	103	13	the	the	DET
abr-191	103	14	market	market	NOUN
abr-191	103	15	reaction	reaction	NOUN
abr-191	103	16	surrounding	surround	VERB
abr-191	103	17	the	the	DET
abr-191	103	18	announcement	announcement	NOUN
abr-191	103	19	date	date	NOUN
abr-191	103	20	.	.	PUNCT
abr-191	104	1	the	the	DET
abr-191	104	2	pervasiveness	pervasiveness	ADJ
abr-191	104	3	(	(	PUNCT
abr-191	104	4	pervas	pervas	NOUN
abr-191	104	5	)	)	PUNCT
abr-191	104	6	of	of	ADP
abr-191	104	7	the	the	DET
abr-191	104	8	restatement	restatement	NOUN
abr-191	104	9	is	be	AUX
abr-191	104	10	defined	define	VERB
abr-191	104	11	as	as	ADP
abr-191	104	12	the	the	DET
abr-191	104	13	number	number	NOUN
abr-191	104	14	of	of	ADP
abr-191	104	15	general	general	ADJ
abr-191	104	16	account	account	NOUN
abr-191	104	17	groups	group	NOUN
abr-191	104	18	affected	affect	VERB
abr-191	104	19	by	by	ADP
abr-191	104	20	the	the	DET
abr-191	104	21	restatement	restatement	NOUN
abr-191	104	22	and	and	CCONJ
abr-191	104	23	is	be	AUX
abr-191	104	24	expected	expect	VERB
abr-191	104	25	to	to	PART
abr-191	104	26	be	be	AUX
abr-191	104	27	negatively	negatively	ADV
abr-191	104	28	related	relate	VERB
abr-191	104	29	to	to	ADP
abr-191	104	30	the	the	DET
abr-191	104	31	market	market	NOUN
abr-191	104	32	reaction	reaction	NOUN
abr-191	104	33	.	.	PUNCT
abr-191	105	1	the	the	DET
abr-191	105	2	persistence	persistence	NOUN
abr-191	105	3	(	(	PUNCT
abr-191	105	4	years	year	NOUN
abr-191	105	5	)	)	PUNCT
abr-191	105	6	of	of	ADP
abr-191	105	7	the	the	DET
abr-191	105	8	misstatement	misstatement	NOUN
abr-191	105	9	provides	provide	VERB
abr-191	105	10	information	information	NOUN
abr-191	105	11	about	about	ADP
abr-191	105	12	the	the	DET
abr-191	105	13	competence	competence	NOUN
abr-191	105	14	of	of	ADP
abr-191	105	15	management	management	NOUN
abr-191	105	16	and	and	CCONJ
abr-191	105	17	the	the	DET
abr-191	105	18	reliability	reliability	NOUN
abr-191	105	19	of	of	ADP
abr-191	105	20	the	the	DET
abr-191	105	21	firm	firm	NOUN
abr-191	105	22	’s	’s	PART
abr-191	105	23	internal	internal	ADJ
abr-191	105	24	control	control	NOUN
abr-191	105	25	structure	structure	NOUN
abr-191	105	26	.	.	PUNCT
abr-191	106	1	persistence	persistence	NOUN
abr-191	106	2	is	be	AUX
abr-191	106	3	measured	measure	VERB
abr-191	106	4	as	as	ADP
abr-191	106	5	the	the	DET
abr-191	106	6	number	number	NOUN
abr-191	106	7	of	of	ADP
abr-191	106	8	periods	period	NOUN
abr-191	106	9	impacted	impact	VERB
abr-191	106	10	by	by	ADP
abr-191	106	11	the	the	DET
abr-191	106	12	restatement	restatement	NOUN
abr-191	106	13	,	,	PUNCT
abr-191	106	14	where	where	SCONJ
abr-191	106	15	a	a	DET
abr-191	106	16	quarter	quarter	NOUN
abr-191	106	17	is	be	AUX
abr-191	106	18	equal	equal	ADJ
abr-191	106	19	to	to	ADP
abr-191	106	20	0.25	0.25	NUM
abr-191	106	21	,	,	PUNCT
abr-191	106	22	and	and	CCONJ
abr-191	106	23	is	be	AUX
abr-191	106	24	expected	expect	VERB
abr-191	106	25	to	to	PART
abr-191	106	26	be	be	AUX
abr-191	106	27	negatively	negatively	ADV
abr-191	106	28	related	relate	VERB
abr-191	106	29	to	to	ADP
abr-191	106	30	the	the	DET
abr-191	106	31	market	market	NOUN
abr-191	106	32	reaction	reaction	NOUN
abr-191	106	33	.	.	PUNCT
abr-191	107	1	the	the	DET
abr-191	107	2	prs	prs	NOUN
abr-191	107	3	(	(	PUNCT
abr-191	107	4	2004	2004	NUM
abr-191	107	5	)	)	PUNCT
abr-191	107	6	model	model	NOUN
abr-191	107	7	includes	include	VERB
abr-191	107	8	three	three	NUM
abr-191	107	9	variables	variable	NOUN
abr-191	107	10	that	that	SCONJ
abr-191	107	11	control	control	NOUN
abr-191	107	12	for	for	ADP
abr-191	107	13	company	company	NOUN
abr-191	107	14	-	-	PUNCT
abr-191	107	15	specific	specific	ADJ
abr-191	107	16	characteristics	characteristic	NOUN
abr-191	107	17	of	of	ADP
abr-191	107	18	the	the	DET
abr-191	107	19	restating	restate	VERB
abr-191	107	20	firms	firm	NOUN
abr-191	107	21	.	.	PUNCT
abr-191	108	1	an	an	DET
abr-191	108	2	interaction	interaction	NOUN
abr-191	108	3	term	term	NOUN
abr-191	108	4	between	between	ADP
abr-191	108	5	firm	firm	ADJ
abr-191	108	6	size	size	NOUN
abr-191	108	7	,	,	PUNCT
abr-191	108	8	measured	measure	VERB
abr-191	108	9	as	as	ADP
abr-191	108	10	the	the	DET
abr-191	108	11	natural	natural	ADJ
abr-191	108	12	log	log	NOUN
abr-191	108	13	of	of	ADP
abr-191	108	14	the	the	DET
abr-191	108	15	book	book	NOUN
abr-191	108	16	value	value	NOUN
abr-191	108	17	of	of	ADP
abr-191	108	18	total	total	ADJ
abr-191	108	19	assets	asset	NOUN
abr-191	108	20	at	at	ADP
abr-191	108	21	year	year	NOUN
abr-191	108	22	-	-	PUNCT
abr-191	108	23	end	end	NOUN
abr-191	108	24	in	in	ADP
abr-191	108	25	the	the	DET
abr-191	108	26	period	period	NOUN
abr-191	108	27	prior	prior	ADV
abr-191	108	28	to	to	ADP
abr-191	108	29	restatement	restatement	NOUN
abr-191	108	30	,	,	PUNCT
abr-191	108	31	and	and	CCONJ
abr-191	108	32	the	the	DET
abr-191	108	33	materiality	materiality	NOUN
abr-191	108	34	variable	variable	NOUN
abr-191	108	35	(	(	PUNCT
abr-191	108	36	sizemat	sizemat	PROPN
abr-191	108	37	)	)	PUNCT
abr-191	108	38	is	be	AUX
abr-191	108	39	used	use	VERB
abr-191	108	40	to	to	PART
abr-191	108	41	control	control	VERB
abr-191	108	42	for	for	ADP
abr-191	108	43	variations	variation	NOUN
abr-191	108	44	in	in	ADP
abr-191	108	45	the	the	DET
abr-191	108	46	relative	relative	ADJ
abr-191	108	47	size	size	NOUN
abr-191	108	48	of	of	ADP
abr-191	108	49	the	the	DET
abr-191	108	50	restating	restate	VERB
abr-191	108	51	firm	firm	NOUN
abr-191	108	52	.	.	PUNCT
abr-191	109	1	consistent	consistent	ADJ
abr-191	109	2	with	with	ADP
abr-191	109	3	prs	prs	NOUN
abr-191	109	4	(	(	PUNCT
abr-191	109	5	2004	2004	NUM
abr-191	109	6	)	)	PUNCT
abr-191	109	7	,	,	PUNCT
abr-191	109	8	sizemat	sizemat	NOUN
abr-191	109	9	is	be	AUX
abr-191	109	10	expected	expect	VERB
abr-191	109	11	to	to	PART
abr-191	109	12	be	be	AUX
abr-191	109	13	negatively	negatively	ADV
abr-191	109	14	related	relate	VERB
abr-191	109	15	to	to	ADP
abr-191	109	16	the	the	DET
abr-191	109	17	market	market	NOUN
abr-191	109	18	reaction	reaction	NOUN
abr-191	109	19	.	.	PUNCT
abr-191	110	1	an	an	DET
abr-191	110	2	interaction	interaction	NOUN
abr-191	110	3	term	term	NOUN
abr-191	110	4	between	between	ADP
abr-191	110	5	the	the	DET
abr-191	110	6	ratio	ratio	NOUN
abr-191	110	7	of	of	ADP
abr-191	110	8	long	long	ADJ
abr-191	110	9	-	-	PUNCT
abr-191	110	10	term	term	NOUN
abr-191	110	11	debt	debt	NOUN
abr-191	110	12	to	to	ADP
abr-191	110	13	total	total	ADJ
abr-191	110	14	assets	asset	NOUN
abr-191	110	15	and	and	CCONJ
abr-191	110	16	the	the	DET
abr-191	110	17	materiality	materiality	NOUN
abr-191	110	18	measure	measure	NOUN
abr-191	110	19	(	(	PUNCT
abr-191	110	20	levmat	levmat	NOUN
abr-191	110	21	)	)	PUNCT
abr-191	110	22	is	be	AUX
abr-191	110	23	used	use	VERB
abr-191	110	24	to	to	PART
abr-191	110	25	control	control	VERB
abr-191	110	26	for	for	ADP
abr-191	110	27	variations	variation	NOUN
abr-191	110	28	in	in	ADP
abr-191	110	29	debt	debt	NOUN
abr-191	110	30	levels	level	NOUN
abr-191	110	31	across	across	ADP
abr-191	110	32	the	the	DET
abr-191	110	33	restating	restate	VERB
abr-191	110	34	firms	firm	NOUN
abr-191	110	35	.	.	PUNCT
abr-191	111	1	long	long	ADJ
abr-191	111	2	-	-	PUNCT
abr-191	111	3	term	term	NOUN
abr-191	111	4	debt	debt	NOUN
abr-191	111	5	and	and	CCONJ
abr-191	111	6	total	total	ADJ
abr-191	111	7	assets	asset	NOUN
abr-191	111	8	are	be	AUX
abr-191	111	9	measured	measure	VERB
abr-191	111	10	at	at	ADP
abr-191	111	11	year	year	NOUN
abr-191	111	12	-	-	PUNCT
abr-191	111	13	end	end	NOUN
abr-191	111	14	in	in	ADP
abr-191	111	15	the	the	DET
abr-191	111	16	period	period	NOUN
abr-191	111	17	prior	prior	ADV
abr-191	111	18	to	to	ADP
abr-191	111	19	the	the	DET
abr-191	111	20	earliest	early	ADJ
abr-191	111	21	restated	restate	VERB
abr-191	111	22	period	period	NOUN
abr-191	111	23	.	.	PUNCT
abr-191	112	1	levmat	levmat	NOUN
abr-191	112	2	is	be	AUX
abr-191	112	3	expected	expect	VERB
abr-191	112	4	to	to	PART
abr-191	112	5	be	be	AUX
abr-191	112	6	negatively	negatively	ADV
abr-191	112	7	related	relate	VERB
abr-191	112	8	to	to	ADP
abr-191	112	9	the	the	DET
abr-191	112	10	market	market	NOUN
abr-191	112	11	reaction	reaction	NOUN
abr-191	112	12	to	to	PART
abr-191	112	13	restatement	restatement	VERB
abr-191	112	14	announcements	announcement	NOUN
abr-191	112	15	.	.	PUNCT
abr-191	113	1	the	the	DET
abr-191	113	2	final	final	ADJ
abr-191	113	3	control	control	NOUN
abr-191	113	4	variable	variable	NOUN
abr-191	113	5	in	in	ADP
abr-191	113	6	the	the	DET
abr-191	113	7	prs	prs	NOUN
abr-191	113	8	(	(	PUNCT
abr-191	113	9	2004	2004	NUM
abr-191	113	10	)	)	PUNCT
abr-191	113	11	model	model	NOUN
abr-191	113	12	captures	capture	VERB
abr-191	113	13	the	the	DET
abr-191	113	14	returns	return	NOUN
abr-191	113	15	of	of	ADP
abr-191	113	16	the	the	DET
abr-191	113	17	restating	restate	VERB
abr-191	113	18	firm	firm	NOUN
abr-191	113	19	in	in	ADP
abr-191	113	20	the	the	DET
abr-191	113	21	120	120	NUM
abr-191	113	22	-	-	PUNCT
abr-191	113	23	day	day	NOUN
abr-191	113	24	period	period	NOUN
abr-191	113	25	preceding	precede	VERB
abr-191	113	26	the	the	DET
abr-191	113	27	restatement	restatement	NOUN
abr-191	113	28	announcement	announcement	NOUN
abr-191	113	29	(	(	PUNCT
abr-191	113	30	priorret	priorret	NOUN
abr-191	113	31	)	)	PUNCT
abr-191	113	32	.	.	PUNCT
abr-191	114	1	prior	prior	ADJ
abr-191	114	2	returns	return	NOUN
abr-191	114	3	are	be	AUX
abr-191	114	4	expected	expect	VERB
abr-191	114	5	to	to	PART
abr-191	114	6	be	be	AUX
abr-191	114	7	positively	positively	ADV
abr-191	114	8	associated	associate	VERB
abr-191	114	9	with	with	ADP
abr-191	114	10	the	the	DET
abr-191	114	11	market	market	NOUN
abr-191	114	12	reaction	reaction	NOUN
abr-191	114	13	.	.	PUNCT
abr-191	115	1	the	the	DET
abr-191	115	2	prs	prs	NOUN
abr-191	115	3	(	(	PUNCT
abr-191	115	4	2004	2004	NUM
abr-191	115	5	)	)	PUNCT
abr-191	115	6	model	model	NOUN
abr-191	115	7	is	be	AUX
abr-191	115	8	enhanced	enhance	VERB
abr-191	115	9	by	by	ADP
abr-191	115	10	two	two	NUM
abr-191	115	11	additional	additional	ADJ
abr-191	115	12	control	control	NOUN
abr-191	115	13	variables	variable	NOUN
abr-191	115	14	.	.	PUNCT
abr-191	116	1	an	an	DET
abr-191	116	2	indicator	indicator	NOUN
abr-191	116	3	variable	variable	NOUN
abr-191	116	4	(	(	PUNCT
abr-191	116	5	bign	bign	NOUN
abr-191	116	6	)	)	PUNCT
abr-191	116	7	is	be	AUX
abr-191	116	8	set	set	VERB
abr-191	116	9	equal	equal	ADJ
abr-191	116	10	to	to	ADP
abr-191	116	11	1	1	NUM
abr-191	116	12	if	if	SCONJ
abr-191	116	13	the	the	DET
abr-191	116	14	firm	firm	NOUN
abr-191	116	15	engaged	engage	VERB
abr-191	116	16	a	a	DET
abr-191	116	17	big	big	ADJ
abr-191	116	18	n	n	NOUN
abr-191	116	19	auditor	auditor	NOUN
abr-191	116	20	in	in	ADP
abr-191	116	21	the	the	DET
abr-191	116	22	year(s	year(s	PROPN
abr-191	116	23	)	)	PUNCT
abr-191	116	24	of	of	ADP
abr-191	116	25	restatement	restatement	NOUN
abr-191	116	26	and	and	CCONJ
abr-191	116	27	0	0	NUM
abr-191	116	28	otherwise	otherwise	ADV
abr-191	116	29	.	.	PUNCT
abr-191	117	1	this	this	DET
abr-191	117	2	variable	variable	NOUN
abr-191	117	3	is	be	AUX
abr-191	117	4	included	include	VERB
abr-191	117	5	to	to	PART
abr-191	117	6	control	control	VERB
abr-191	117	7	for	for	ADP
abr-191	117	8	variations	variation	NOUN
abr-191	117	9	in	in	ADP
abr-191	117	10	audit	audit	NOUN
abr-191	117	11	quality	quality	NOUN
abr-191	117	12	between	between	ADP
abr-191	117	13	big	big	ADJ
abr-191	117	14	n	n	NOUN
abr-191	117	15	and	and	CCONJ
abr-191	117	16	nonbig	nonbig	ADJ
abr-191	117	17	n	n	DET
abr-191	117	18	firms	firm	NOUN
abr-191	117	19	(	(	PUNCT
abr-191	117	20	francis	francis	PROPN
abr-191	117	21	et	et	PROPN
abr-191	117	22	al	al	PROPN
abr-191	117	23	,	,	PUNCT
abr-191	117	24	.	.	PUNCT
abr-191	117	25	1999	1999	NUM
abr-191	117	26	)	)	PUNCT
abr-191	117	27	.	.	PUNCT
abr-191	118	1	as	as	SCONJ
abr-191	118	2	big	big	ADJ
abr-191	118	3	n	n	PRON
abr-191	118	4	auditors	auditor	NOUN
abr-191	118	5	are	be	AUX
abr-191	118	6	associated	associate	VERB
abr-191	118	7	with	with	ADP
abr-191	118	8	better	well	ADJ
abr-191	118	9	audit	audit	NOUN
abr-191	118	10	quality	quality	NOUN
abr-191	118	11	,	,	PUNCT
abr-191	118	12	bign	bign	NOUN
abr-191	118	13	is	be	AUX
abr-191	118	14	expected	expect	VERB
abr-191	118	15	to	to	PART
abr-191	118	16	be	be	AUX
abr-191	118	17	negatively	negatively	ADV
abr-191	118	18	associated	associate	VERB
abr-191	118	19	with	with	ADP
abr-191	118	20	the	the	DET
abr-191	118	21	market	market	NOUN
abr-191	118	22	reaction	reaction	NOUN
abr-191	118	23	.	.	PUNCT
abr-191	119	1	in	in	ADP
abr-191	119	2	addition	addition	NOUN
abr-191	119	3	to	to	ADP
abr-191	119	4	type	type	NOUN
abr-191	119	5	of	of	ADP
abr-191	119	6	auditor	auditor	NOUN
abr-191	119	7	,	,	PUNCT
abr-191	119	8	lazer	lazer	NOUN
abr-191	119	9	,	,	PUNCT
abr-191	119	10	livnat	livnat	NOUN
abr-191	119	11	,	,	PUNCT
abr-191	119	12	and	and	CCONJ
abr-191	119	13	tan	tan	PROPN
abr-191	119	14	(	(	PUNCT
abr-191	119	15	2004	2004	NUM
abr-191	119	16	)	)	PUNCT
abr-191	119	17	report	report	VERB
abr-191	119	18	a	a	DET
abr-191	119	19	higher	high	ADJ
abr-191	119	20	incidence	incidence	NOUN
abr-191	119	21	and	and	CCONJ
abr-191	119	22	magnitude	magnitude	NOUN
abr-191	119	23	of	of	ADP
abr-191	119	24	quarterly	quarterly	ADJ
abr-191	119	25	restatements	restatement	NOUN
abr-191	119	26	for	for	ADP
abr-191	119	27	firms	firm	NOUN
abr-191	119	28	that	that	PRON
abr-191	119	29	switched	switch	VERB
abr-191	119	30	auditors	auditor	NOUN
abr-191	119	31	as	as	SCONJ
abr-191	119	32	compared	compare	VERB
abr-191	119	33	to	to	ADP
abr-191	119	34	those	those	PRON
abr-191	119	35	that	that	PRON
abr-191	119	36	did	do	VERB
abr-191	119	37	not	not	PART
abr-191	119	38	.	.	PUNCT
abr-191	120	1	the	the	DET
abr-191	120	2	authors	author	NOUN
abr-191	120	3	contend	contend	VERB
abr-191	120	4	that	that	SCONJ
abr-191	120	5	these	these	DET
abr-191	120	6	restatements	restatement	NOUN
abr-191	120	7	are	be	AUX
abr-191	120	8	a	a	DET
abr-191	120	9	function	function	NOUN
abr-191	120	10	of	of	ADP
abr-191	120	11	the	the	DET
abr-191	120	12	incoming	incoming	ADJ
abr-191	120	13	auditor	auditor	NOUN
abr-191	120	14	attempting	attempt	VERB
abr-191	120	15	to	to	PART
abr-191	120	16	manage	manage	VERB
abr-191	120	17	the	the	DET
abr-191	120	18	litigation	litigation	NOUN
abr-191	120	19	risk	risk	NOUN
abr-191	120	20	associated	associate	VERB
abr-191	120	21	with	with	ADP
abr-191	120	22	the	the	DET
abr-191	120	23	new	new	ADJ
abr-191	120	24	client	client	NOUN
abr-191	120	25	.	.	PUNCT
abr-191	121	1	if	if	SCONJ
abr-191	121	2	restatements	restatement	NOUN
abr-191	121	3	following	follow	VERB
abr-191	121	4	auditor	auditor	NOUN
abr-191	121	5	changes	change	NOUN
abr-191	121	6	are	be	AUX
abr-191	121	7	the	the	DET
abr-191	121	8	result	result	NOUN
abr-191	121	9	of	of	ADP
abr-191	121	10	audit	audit	NOUN
abr-191	121	11	firms	firm	NOUN
abr-191	121	12	’	'	PUNCT
abr-191	121	13	attempts	attempt	VERB
abr-191	121	14	to	to	PART
abr-191	121	15	manage	manage	VERB
abr-191	121	16	litigation	litigation	NOUN
abr-191	121	17	risk	risk	NOUN
abr-191	121	18	,	,	PUNCT
abr-191	121	19	then	then	ADV
abr-191	121	20	the	the	DET
abr-191	121	21	signal	signal	NOUN
abr-191	121	22	conveyed	convey	VERB
abr-191	121	23	to	to	ADP
abr-191	121	24	the	the	DET
abr-191	121	25	market	market	NOUN
abr-191	121	26	by	by	ADP
abr-191	121	27	the	the	DET
abr-191	121	28	restatement	restatement	NOUN
abr-191	121	29	announcement	announcement	NOUN
abr-191	121	30	may	may	AUX
abr-191	121	31	not	not	PART
abr-191	121	32	be	be	AUX
abr-191	121	33	considered	consider	VERB
abr-191	121	34	as	as	ADP
abr-191	121	35	indicative	indicative	ADJ
abr-191	121	36	of	of	ADP
abr-191	121	37	low	low	ADJ
abr-191	121	38	-	-	PUNCT
abr-191	121	39	quality	quality	NOUN
abr-191	121	40	earnings	earning	NOUN
abr-191	121	41	.	.	PUNCT
abr-191	122	1	therefore	therefore	ADV
abr-191	122	2	,	,	PUNCT
abr-191	122	3	an	an	DET
abr-191	122	4	indicator	indicator	NOUN
abr-191	122	5	variable	variable	NOUN
abr-191	122	6	(	(	PUNCT
abr-191	122	7	audchange	audchange	NOUN
abr-191	122	8	)	)	PUNCT
abr-191	122	9	equal	equal	ADJ
abr-191	122	10	to	to	ADP
abr-191	122	11	1	1	NUM
abr-191	122	12	if	if	SCONJ
abr-191	122	13	the	the	DET
abr-191	122	14	firm	firm	NOUN
abr-191	122	15	changed	change	VERB
abr-191	122	16	auditors	auditor	NOUN
abr-191	122	17	in	in	ADP
abr-191	122	18	the	the	DET
abr-191	122	19	year	year	NOUN
abr-191	122	20	of	of	ADP
abr-191	122	21	the	the	DET
abr-191	122	22	restatement	restatement	NOUN
abr-191	122	23	announcement	announcement	NOUN
abr-191	122	24	and	and	CCONJ
abr-191	122	25	0	0	NUM
abr-191	122	26	otherwise	otherwise	ADV
abr-191	122	27	is	be	AUX
abr-191	122	28	also	also	ADV
abr-191	122	29	included	include	VERB
abr-191	122	30	in	in	ADP
abr-191	122	31	the	the	DET
abr-191	122	32	model	model	NOUN
abr-191	122	33	and	and	CCONJ
abr-191	122	34	expected	expect	VERB
abr-191	122	35	to	to	PART
abr-191	122	36	be	be	AUX
abr-191	122	37	positively	positively	ADV
abr-191	122	38	associated	associate	VERB
abr-191	122	39	with	with	ADP
abr-191	122	40	the	the	DET
abr-191	122	41	market	market	NOUN
abr-191	122	42	reaction	reaction	NOUN
abr-191	122	43	.	.	PUNCT
abr-191	123	1	model	model	VERB
abr-191	123	2	the	the	DET
abr-191	123	3	prs	prs	NOUN
abr-191	123	4	(	(	PUNCT
abr-191	123	5	2004	2004	NUM
abr-191	123	6	)	)	PUNCT
abr-191	123	7	model	model	NOUN
abr-191	123	8	combined	combine	VERB
abr-191	123	9	with	with	ADP
abr-191	123	10	earnings	earning	NOUN
abr-191	123	11	quality	quality	NOUN
abr-191	123	12	(	(	PUNCT
abr-191	123	13	eq	eq	NOUN
abr-191	123	14	)	)	PUNCT
abr-191	123	15	and	and	CCONJ
abr-191	123	16	the	the	DET
abr-191	123	17	two	two	NUM
abr-191	123	18	additional	additional	ADJ
abr-191	123	19	51	51	NUM
abr-191	123	20	control	control	NOUN
abr-191	123	21	variables	variable	NOUN
abr-191	123	22	(	(	PUNCT
abr-191	123	23	bign	bign	ADJ
abr-191	123	24	and	and	CCONJ
abr-191	123	25	audchng	audchng	ADJ
abr-191	123	26	)	)	PUNCT
abr-191	123	27	is	be	AUX
abr-191	123	28	represented	represent	VERB
abr-191	123	29	by	by	ADP
abr-191	123	30	the	the	DET
abr-191	123	31	following	follow	VERB
abr-191	123	32	regression	regression	NOUN
abr-191	123	33	equation	equation	NOUN
abr-191	123	34	:	:	PUNCT
abr-191	123	35	car	car	NOUN
abr-191	123	36	=	=	SYM
abr-191	123	37	β0	β0	ADJ
abr-191	123	38	–	–	PUNCT
abr-191	123	39	β1eq	β1eq	PUNCT
abr-191	123	40	–	–	PUNCT
abr-191	123	41	β2fraud	β2fraud	X
abr-191	123	42	±	±	NUM
abr-191	123	43	β3attrib	β3attrib	NOUN
abr-191	123	44	–	–	PUNCT
abr-191	123	45	β4core	β4core	ADV
abr-191	123	46	+	+	CCONJ
abr-191	123	47	β5mat	β5mat	PROPN
abr-191	123	48	–	–	PUNCT
abr-191	123	49	β6pervas	β6pervas	NUM
abr-191	123	50	–	–	PUNCT
abr-191	123	51	β7years	β7year	NOUN
abr-191	123	52	–	–	PUNCT
abr-191	123	53	β8sizemat	β8sizemat	NOUN
abr-191	123	54	–	–	PUNCT
abr-191	123	55	β9levmat	β9levmat	ADJ
abr-191	124	1	+	+	NUM
abr-191	124	2	β10priorret	β10priorret	NUM
abr-191	124	3	–	–	PUNCT
abr-191	124	4	β11bign+	β11bign+	ADJ
abr-191	124	5	β12audchange	β12audchange	NOUN
abr-191	124	6	(	(	PUNCT
abr-191	124	7	1	1	NUM
abr-191	124	8	)	)	PUNCT
abr-191	124	9	where	where	SCONJ
abr-191	124	10	:	:	PUNCT
abr-191	124	11	car	car	NOUN
abr-191	124	12	dailyret	dailyret	NOUN
abr-191	124	13	indreti	indreti	PROPN
abr-191	124	14	t	t	PROPN
abr-191	124	15	t	t	PROPN
abr-191	124	16	i=	i=	NOUN
abr-191	124	17	−	−	PROPN
abr-191	125	1	=	=	SYM
abr-191	125	2	=	=	SYM
abr-191	125	3			X
abr-191	125	4	(	(	PUNCT
abr-191	125	5	)	)	PUNCT
abr-191	125	6	0	0	NUM
abr-191	125	7	1	1	NUM
abr-191	125	8	(	(	PUNCT
abr-191	125	9	2	2	NUM
abr-191	125	10	)	)	PUNCT
abr-191	125	11	dailyret	dailyret	NOUN
abr-191	125	12	=	=	SYM
abr-191	125	13	daily	daily	ADJ
abr-191	125	14	return	return	NOUN
abr-191	125	15	for	for	ADP
abr-191	125	16	company	company	NOUN
abr-191	125	17	i	i	PRON
abr-191	125	18	for	for	ADP
abr-191	125	19	days	day	NOUN
abr-191	125	20	0	0	PUNCT
abr-191	125	21	and	and	CCONJ
abr-191	125	22	+1	+1	PROPN
abr-191	125	23	;	;	PUNCT
abr-191	125	24	indret	indret	ADJ
abr-191	125	25	=	=	SYM
abr-191	125	26	crsp	crsp	ADJ
abr-191	125	27	market	market	NOUN
abr-191	125	28	index	index	NOUN
abr-191	125	29	return	return	NOUN
abr-191	125	30	;	;	PUNCT
abr-191	125	31	for	for	ADP
abr-191	125	32	the	the	DET
abr-191	125	33	test	test	NOUN
abr-191	125	34	of	of	ADP
abr-191	125	35	the	the	DET
abr-191	125	36	hypothesis	hypothesis	NOUN
abr-191	125	37	,	,	PUNCT
abr-191	125	38	cumulative	cumulative	ADJ
abr-191	125	39	abnormal	abnormal	ADJ
abr-191	125	40	returns	return	NOUN
abr-191	125	41	are	be	AUX
abr-191	125	42	measured	measure	VERB
abr-191	125	43	on	on	ADP
abr-191	125	44	days	day	NOUN
abr-191	125	45	0	0	PUNCT
abr-191	125	46	and	and	CCONJ
abr-191	125	47	1	1	NUM
abr-191	125	48	where	where	SCONJ
abr-191	125	49	day	day	NOUN
abr-191	125	50	0	0	NUM
abr-191	125	51	is	be	AUX
abr-191	125	52	the	the	DET
abr-191	125	53	day	day	NOUN
abr-191	125	54	of	of	ADP
abr-191	125	55	the	the	DET
abr-191	125	56	restatement	restatement	NOUN
abr-191	125	57	announcement	announcement	NOUN
abr-191	125	58	.	.	PUNCT
abr-191	126	1	accrual	accrual	ADJ
abr-191	126	2	measure	measure	NOUN
abr-191	126	3	of	of	ADP
abr-191	126	4	earnings	earning	NOUN
abr-191	126	5	quality	quality	NOUN
abr-191	126	6	ddeq	ddeq	NOUN
abr-191	126	7	(	(	PUNCT
abr-191	126	8	-	-	SYM
abr-191	126	9	)	)	PUNCT
abr-191	126	10	=	=	PUNCT
abr-191	126	11	dechow	dechow	ADJ
abr-191	126	12	and	and	CCONJ
abr-191	126	13	dichev	dichev	PROPN
abr-191	126	14	(	(	PUNCT
abr-191	126	15	2002	2002	NUM
abr-191	126	16	)	)	PUNCT
abr-191	126	17	modified	modify	VERB
abr-191	126	18	accruals	accrual	NOUN
abr-191	126	19	quality	quality	NOUN
abr-191	126	20	(	(	PUNCT
abr-191	126	21	ddeq	ddeq	PROPN
abr-191	126	22	)	)	PUNCT
abr-191	126	23	proxy	proxy	NOUN
abr-191	126	24	for	for	ADP
abr-191	126	25	earnings	earning	NOUN
abr-191	126	26	quality	quality	NOUN
abr-191	126	27	,	,	PUNCT
abr-191	126	28	multiplied	multiply	VERB
abr-191	126	29	by	by	ADP
abr-191	126	30	negative	negative	ADJ
abr-191	126	31	one	one	NUM
abr-191	126	32	(	(	PUNCT
abr-191	126	33	-1	-1	ADJ
abr-191	126	34	)	)	PUNCT
abr-191	126	35	;	;	PUNCT
abr-191	126	36	fraud	fraud	NOUN
abr-191	126	37	(	(	PUNCT
abr-191	126	38	-	-	PUNCT
abr-191	126	39	)	)	PUNCT
abr-191	126	40	=	=	SYM
abr-191	126	41	indicator	indicator	NOUN
abr-191	126	42	variable	variable	NOUN
abr-191	126	43	1	1	NUM
abr-191	126	44	for	for	ADP
abr-191	126	45	fraud	fraud	NOUN
abr-191	126	46	0	0	NUM
abr-191	126	47	for	for	ADP
abr-191	126	48	no	no	DET
abr-191	126	49	fraud	fraud	NOUN
abr-191	126	50	(	(	PUNCT
abr-191	126	51	determined	determine	VERB
abr-191	126	52	by	by	ADP
abr-191	126	53	issuance	issuance	NOUN
abr-191	126	54	of	of	ADP
abr-191	126	55	an	an	DET
abr-191	126	56	sec	sec	PROPN
abr-191	126	57	accounting	accounting	NOUN
abr-191	126	58	and	and	CCONJ
abr-191	126	59	auditing	auditing	NOUN
abr-191	126	60	enforcement	enforcement	NOUN
abr-191	126	61	release	release	NOUN
abr-191	126	62	)	)	PUNCT
abr-191	126	63	;	;	PUNCT
abr-191	126	64	attrib	attrib	NOUN
abr-191	126	65	(	(	PUNCT
abr-191	126	66	+	+	ADJ
abr-191	126	67	/-	/-	PUNCT
abr-191	126	68	)	)	PUNCT
abr-191	127	1	=	=	NOUN
abr-191	127	2	series	series	NOUN
abr-191	127	3	of	of	ADP
abr-191	127	4	three	three	NUM
abr-191	127	5	indicator	indicator	NOUN
abr-191	127	6	variables	variable	NOUN
abr-191	127	7	where	where	SCONJ
abr-191	127	8	1	1	NUM
abr-191	127	9	equals	equal	VERB
abr-191	127	10	auditor	auditor	NOUN
abr-191	127	11	,	,	PUNCT
abr-191	127	12	management	management	NOUN
abr-191	127	13	or	or	CCONJ
abr-191	127	14	sec	sec	PROPN
abr-191	127	15	attribution	attribution	NOUN
abr-191	127	16	and	and	CCONJ
abr-191	127	17	0	0	NUM
abr-191	127	18	indicates	indicate	VERB
abr-191	127	19	either	either	CCONJ
abr-191	127	20	no	no	PRON
abr-191	127	21	or	or	CCONJ
abr-191	127	22	other	other	ADJ
abr-191	127	23	attribution	attribution	NOUN
abr-191	127	24	.	.	PUNCT
abr-191	128	1	the	the	DET
abr-191	128	2	three	three	NUM
abr-191	128	3	attribution	attribution	NOUN
abr-191	128	4	indicator	indicator	NOUN
abr-191	128	5	variables	variable	NOUN
abr-191	128	6	are	be	AUX
abr-191	128	7	:	:	PUNCT
abr-191	128	8	attribution	attribution	NOUN
abr-191	128	9	auditor	auditor	NOUN
abr-191	128	10	,	,	PUNCT
abr-191	128	11	attribution	attribution	NOUN
abr-191	128	12	management	management	NOUN
abr-191	128	13	and	and	CCONJ
abr-191	128	14	attribution	attribution	NOUN
abr-191	128	15	sec	sec	PROPN
abr-191	128	16	;	;	PUNCT
abr-191	128	17	core	core	NOUN
abr-191	128	18	(	(	PUNCT
abr-191	128	19	-	-	PUNCT
abr-191	128	20	)	)	PUNCT
abr-191	128	21	=	=	SYM
abr-191	128	22	indicator	indicator	NOUN
abr-191	128	23	variable	variable	NOUN
abr-191	128	24	0	0	NUM
abr-191	128	25	for	for	ADP
abr-191	128	26	restatements	restatement	NOUN
abr-191	128	27	not	not	PART
abr-191	128	28	involving	involve	VERB
abr-191	128	29	core	core	NOUN
abr-191	128	30	accounts	account	NOUN
abr-191	128	31	,	,	PUNCT
abr-191	128	32	1	1	NUM
abr-191	128	33	for	for	ADP
abr-191	128	34	restatements	restatement	NOUN
abr-191	128	35	involving	involve	VERB
abr-191	128	36	core	core	NOUN
abr-191	128	37	accounts	account	NOUN
abr-191	128	38	(	(	PUNCT
abr-191	128	39	revenue	revenue	NOUN
abr-191	128	40	,	,	PUNCT
abr-191	128	41	cost	cost	NOUN
abr-191	128	42	of	of	ADP
abr-191	128	43	sales	sale	NOUN
abr-191	128	44	and	and	CCONJ
abr-191	128	45	on	on	AUX
abr-191	128	46	-	-	PUNCT
abr-191	128	47	going	go	VERB
abr-191	128	48	operating	operating	NOUN
abr-191	128	49	expenses	expense	NOUN
abr-191	128	50	)	)	PUNCT
abr-191	128	51	;	;	PUNCT
abr-191	128	52	mat	mat	X
abr-191	128	53	(	(	PUNCT
abr-191	128	54	+	+	NOUN
abr-191	128	55	)	)	PUNCT
abr-191	128	56	=	=	PRON
abr-191	128	57	originally	originally	ADV
abr-191	128	58	reported	report	VERB
abr-191	128	59	income	income	NOUN
abr-191	128	60	less	less	ADV
abr-191	128	61	restated	restate	VERB
abr-191	128	62	income	income	NOUN
abr-191	128	63	for	for	ADP
abr-191	128	64	all	all	DET
abr-191	128	65	years	year	NOUN
abr-191	128	66	summed	sum	VERB
abr-191	128	67	over	over	ADP
abr-191	128	68	all	all	DET
abr-191	128	69	restatement	restatement	NOUN
abr-191	128	70	periods	period	NOUN
abr-191	128	71	and	and	CCONJ
abr-191	128	72	scaled	scale	VERB
abr-191	128	73	by	by	ADP
abr-191	128	74	total	total	ADJ
abr-191	128	75	assets	asset	NOUN
abr-191	128	76	in	in	ADP
abr-191	128	77	the	the	DET
abr-191	128	78	year	year	NOUN
abr-191	128	79	immediately	immediately	ADV
abr-191	128	80	prior	prior	ADV
abr-191	128	81	to	to	ADP
abr-191	128	82	the	the	DET
abr-191	128	83	restatement	restatement	NOUN
abr-191	128	84	;	;	PUNCT
abr-191	128	85	pervas	pervas	NOUN
abr-191	128	86	(	(	PUNCT
abr-191	128	87	-	-	PUNCT
abr-191	128	88	)	)	PUNCT
abr-191	128	89	=	=	PUNCT
abr-191	128	90	pervasiveness	pervasiveness	ADJ
abr-191	128	91	as	as	ADP
abr-191	128	92	the	the	DET
abr-191	128	93	number	number	NOUN
abr-191	128	94	of	of	ADP
abr-191	128	95	account	account	NOUN
abr-191	128	96	groups	group	NOUN
abr-191	128	97	from	from	ADP
abr-191	128	98	1	1	NUM
abr-191	128	99	to	to	ADP
abr-191	128	100	7	7	NUM
abr-191	128	101	that	that	PRON
abr-191	128	102	represent	represent	VERB
abr-191	128	103	the	the	DET
abr-191	128	104	focus	focus	NOUN
abr-191	128	105	of	of	ADP
abr-191	128	106	the	the	DET
abr-191	128	107	restatement	restatement	NOUN
abr-191	128	108	;	;	PUNCT
abr-191	128	109	years	year	NOUN
abr-191	128	110	(	(	PUNCT
abr-191	128	111	-	-	PUNCT
abr-191	128	112	)	)	PUNCT
abr-191	128	113	=	=	SYM
abr-191	128	114	persistence	persistence	NOUN
abr-191	128	115	of	of	ADP
abr-191	128	116	restatement	restatement	NOUN
abr-191	128	117	defined	define	VERB
abr-191	128	118	as	as	ADP
abr-191	128	119	the	the	DET
abr-191	128	120	number	number	NOUN
abr-191	128	121	of	of	ADP
abr-191	128	122	years	year	NOUN
abr-191	128	123	the	the	DET
abr-191	128	124	financial	financial	ADJ
abr-191	128	125	statements	statement	NOUN
abr-191	128	126	were	be	AUX
abr-191	128	127	restated	restate	VERB
abr-191	128	128	(	(	PUNCT
abr-191	128	129	a	a	DET
abr-191	128	130	restated	restate	VERB
abr-191	128	131	quarter	quarter	NOUN
abr-191	128	132	equals	equal	VERB
abr-191	128	133	.25	.25	NUM
abr-191	128	134	)	)	PUNCT
abr-191	128	135	;	;	PUNCT
abr-191	128	136	sizemat	sizemat	NOUN
abr-191	128	137	(	(	PUNCT
abr-191	128	138	-	-	PUNCT
abr-191	128	139	)	)	PUNCT
abr-191	128	140	=	=	NOUN
abr-191	128	141	interaction	interaction	NOUN
abr-191	128	142	between	between	ADP
abr-191	128	143	firm	firm	ADJ
abr-191	128	144	size	size	NOUN
abr-191	128	145	[	[	X
abr-191	128	146	natural	natural	ADJ
abr-191	128	147	log	log	NOUN
abr-191	128	148	of	of	ADP
abr-191	128	149	the	the	DET
abr-191	128	150	book	book	NOUN
abr-191	128	151	value	value	NOUN
abr-191	128	152	of	of	ADP
abr-191	128	153	total	total	ADJ
abr-191	128	154	assets	asset	NOUN
abr-191	128	155	reported	report	VERB
abr-191	128	156	the	the	DET
abr-191	128	157	last	last	ADJ
abr-191	128	158	fiscal	fiscal	ADJ
abr-191	128	159	year	year	NOUN
abr-191	128	160	-	-	PUNCT
abr-191	128	161	end	end	NOUN
abr-191	128	162	prior	prior	ADV
abr-191	128	163	to	to	ADP
abr-191	128	164	restatement	restatement	NOUN
abr-191	128	165	(	(	PUNCT
abr-191	128	166	size	size	NOUN
abr-191	128	167	)	)	PUNCT
abr-191	128	168	]	]	PUNCT
abr-191	128	169	and	and	CCONJ
abr-191	128	170	the	the	DET
abr-191	128	171	earnings	earning	NOUN
abr-191	128	172	change	change	NOUN
abr-191	128	173	measure	measure	NOUN
abr-191	128	174	(	(	PUNCT
abr-191	128	175	mat	mat	NOUN
abr-191	128	176	)	)	PUNCT
abr-191	128	177	;	;	PUNCT
abr-191	128	178	levmat(-	levmat(-	NOUN
abr-191	128	179	)	)	PUNCT
abr-191	129	1	=	=	NOUN
abr-191	129	2	interaction	interaction	NOUN
abr-191	129	3	between	between	ADP
abr-191	129	4	ratio	ratio	NOUN
abr-191	129	5	of	of	ADP
abr-191	129	6	long	long	ADJ
abr-191	129	7	term	term	NOUN
abr-191	129	8	debt	debt	NOUN
abr-191	129	9	to	to	ADP
abr-191	129	10	total	total	ADJ
abr-191	129	11	assets	asset	NOUN
abr-191	129	12	(	(	PUNCT
abr-191	129	13	based	base	VERB
abr-191	129	14	on	on	ADP
abr-191	129	15	book	book	NOUN
abr-191	129	16	values	value	NOUN
abr-191	129	17	at	at	ADP
abr-191	129	18	fiscal	fiscal	ADJ
abr-191	129	19	year	year	NOUN
abr-191	129	20	-	-	PUNCT
abr-191	129	21	end	end	NOUN
abr-191	129	22	prior	prior	ADV
abr-191	129	23	to	to	ADP
abr-191	129	24	restatement	restatement	NOUN
abr-191	129	25	)	)	PUNCT
abr-191	129	26	and	and	CCONJ
abr-191	129	27	the	the	DET
abr-191	129	28	earnings	earning	NOUN
abr-191	129	29	change	change	NOUN
abr-191	129	30	measure	measure	NOUN
abr-191	129	31	(	(	PUNCT
abr-191	129	32	mat	mat	NOUN
abr-191	129	33	)	)	PUNCT
abr-191	129	34	;	;	PUNCT
abr-191	129	35	priorret(+	priorret(+	X
abr-191	129	36	)	)	PUNCT
abr-191	130	1	=	=	PRON
abr-191	130	2	buy	buy	VERB
abr-191	130	3	and	and	CCONJ
abr-191	130	4	hold	hold	VERB
abr-191	130	5	returns	return	NOUN
abr-191	130	6	over	over	ADP
abr-191	130	7	the	the	DET
abr-191	130	8	last	last	ADJ
abr-191	130	9	120	120	NUM
abr-191	130	10	days	day	NOUN
abr-191	130	11	prior	prior	ADV
abr-191	130	12	to	to	ADP
abr-191	130	13	the	the	DET
abr-191	130	14	restatement	restatement	NOUN
abr-191	130	15	announcement	announcement	NOUN
abr-191	130	16	(	(	PUNCT
abr-191	130	17	day	day	NOUN
abr-191	130	18	–	–	PUNCT
abr-191	130	19	120	120	NUM
abr-191	130	20	to	to	ADP
abr-191	130	21	day	day	NOUN
abr-191	130	22	–	–	PUNCT
abr-191	130	23	1	1	NUM
abr-191	130	24	)	)	PUNCT
abr-191	130	25	;	;	PUNCT
abr-191	130	26	bign	bign	ADJ
abr-191	130	27	(	(	PUNCT
abr-191	130	28	-	-	PUNCT
abr-191	130	29	)	)	PUNCT
abr-191	130	30	=	=	SYM
abr-191	130	31	indicator	indicator	NOUN
abr-191	130	32	variable	variable	NOUN
abr-191	130	33	equal	equal	ADJ
abr-191	130	34	to	to	ADP
abr-191	130	35	1	1	NUM
abr-191	130	36	if	if	SCONJ
abr-191	130	37	firm	firm	ADJ
abr-191	130	38	engaged	engage	VERB
abr-191	130	39	a	a	DET
abr-191	130	40	big	big	ADJ
abr-191	130	41	n	n	NOUN
abr-191	130	42	auditor	auditor	NOUN
abr-191	130	43	in	in	ADP
abr-191	130	44	year	year	NOUN
abr-191	130	45	or	or	CCONJ
abr-191	130	46	quarter	quarter	NOUN
abr-191	130	47	of	of	ADP
abr-191	130	48	restatement	restatement	NOUN
abr-191	130	49	and	and	CCONJ
abr-191	130	50	0	0	NUM
abr-191	130	51	otherwise	otherwise	ADV
abr-191	130	52	;	;	PUNCT
abr-191	130	53	audchange	audchange	VERB
abr-191	130	54	(	(	PUNCT
abr-191	130	55	+	+	NOUN
abr-191	130	56	)	)	PUNCT
abr-191	130	57	=	=	SYM
abr-191	130	58	indicator	indicator	NOUN
abr-191	130	59	variable	variable	NOUN
abr-191	130	60	equal	equal	ADJ
abr-191	130	61	to	to	ADP
abr-191	130	62	1	1	NUM
abr-191	130	63	if	if	SCONJ
abr-191	130	64	restating	restate	VERB
abr-191	130	65	firm	firm	NOUN
abr-191	130	66	changed	change	VERB
abr-191	130	67	auditors	auditor	NOUN
abr-191	130	68	from	from	ADP
abr-191	130	69	the	the	DET
abr-191	130	70	restated	restate	VERB
abr-191	130	71	period	period	NOUN
abr-191	130	72	up	up	ADP
abr-191	130	73	to	to	ADP
abr-191	130	74	the	the	DET
abr-191	130	75	period	period	NOUN
abr-191	130	76	ending	end	VERB
abr-191	130	77	with	with	ADP
abr-191	130	78	the	the	DET
abr-191	130	79	announcement	announcement	NOUN
abr-191	130	80	date	date	NOUN
abr-191	130	81	and	and	CCONJ
abr-191	130	82	0	0	NUM
abr-191	130	83	otherwise	otherwise	ADV
abr-191	130	84	.	.	PUNCT
abr-191	131	1	52	52	NUM
abr-191	131	2	consistent	consistent	ADJ
abr-191	131	3	with	with	ADP
abr-191	131	4	francis	francis	PROPN
abr-191	131	5	et	et	PROPN
abr-191	131	6	al	al	PROPN
abr-191	131	7	.	.	PROPN
abr-191	132	1	(	(	PUNCT
abr-191	132	2	2005	2005	NUM
abr-191	132	3	)	)	PUNCT
abr-191	132	4	,	,	PUNCT
abr-191	132	5	a	a	DET
abr-191	132	6	measure	measure	NOUN
abr-191	132	7	of	of	ADP
abr-191	132	8	accruals	accrual	NOUN
abr-191	132	9	quality	quality	NOUN
abr-191	132	10	developed	develop	VERB
abr-191	132	11	by	by	ADP
abr-191	132	12	dechow	dechow	ADJ
abr-191	132	13	and	and	CCONJ
abr-191	132	14	dichev	dichev	PROPN
abr-191	132	15	(	(	PUNCT
abr-191	132	16	2002	2002	NUM
abr-191	132	17	)	)	PUNCT
abr-191	132	18	(	(	PUNCT
abr-191	132	19	hereinafter	hereinafter	NOUN
abr-191	132	20	dd	dd	NOUN
abr-191	132	21	)	)	PUNCT
abr-191	132	22	is	be	AUX
abr-191	132	23	utilized	utilize	VERB
abr-191	132	24	.	.	PUNCT
abr-191	133	1	accruals	accrual	NOUN
abr-191	133	2	quality	quality	NOUN
abr-191	133	3	in	in	ADP
abr-191	133	4	the	the	DET
abr-191	133	5	dd	dd	NOUN
abr-191	133	6	model	model	NOUN
abr-191	133	7	is	be	AUX
abr-191	133	8	measured	measure	VERB
abr-191	133	9	by	by	ADP
abr-191	133	10	the	the	DET
abr-191	133	11	extent	extent	NOUN
abr-191	133	12	to	to	PART
abr-191	133	13	which	which	PRON
abr-191	133	14	working	work	VERB
abr-191	133	15	capital	capital	NOUN
abr-191	133	16	accruals	accrual	NOUN
abr-191	133	17	map	map	VERB
abr-191	133	18	into	into	ADP
abr-191	133	19	operating	operate	VERB
abr-191	133	20	cash	cash	NOUN
abr-191	133	21	flow	flow	NOUN
abr-191	133	22	realizations	realization	NOUN
abr-191	133	23	in	in	ADP
abr-191	133	24	the	the	DET
abr-191	133	25	prior	prior	ADJ
abr-191	133	26	,	,	PUNCT
abr-191	133	27	current	current	ADJ
abr-191	133	28	,	,	PUNCT
abr-191	133	29	and	and	CCONJ
abr-191	133	30	future	future	ADJ
abr-191	133	31	periods	period	NOUN
abr-191	133	32	.	.	PUNCT
abr-191	134	1	the	the	DET
abr-191	134	2	dd	dd	NOUN
abr-191	134	3	model	model	NOUN
abr-191	134	4	is	be	AUX
abr-191	134	5	based	base	VERB
abr-191	134	6	on	on	ADP
abr-191	134	7	the	the	DET
abr-191	134	8	assumption	assumption	NOUN
abr-191	134	9	that	that	SCONJ
abr-191	134	10	accruals	accrual	NOUN
abr-191	134	11	reflect	reflect	VERB
abr-191	134	12	managements	management	NOUN
abr-191	134	13	’	'	PUNCT
abr-191	134	14	temporary	temporary	ADJ
abr-191	134	15	adjustments	adjustment	NOUN
abr-191	134	16	to	to	ADP
abr-191	134	17	either	either	CCONJ
abr-191	134	18	delay	delay	VERB
abr-191	134	19	or	or	CCONJ
abr-191	134	20	anticipate	anticipate	VERB
abr-191	134	21	the	the	DET
abr-191	134	22	receipt	receipt	NOUN
abr-191	134	23	of	of	ADP
abr-191	134	24	cash	cash	NOUN
abr-191	134	25	.	.	PUNCT
abr-191	135	1	the	the	DET
abr-191	135	2	error	error	NOUN
abr-191	135	3	term	term	NOUN
abr-191	135	4	,	,	PUNCT
abr-191	135	5	thus	thus	ADV
abr-191	135	6	,	,	PUNCT
abr-191	135	7	captures	capture	VERB
abr-191	135	8	the	the	DET
abr-191	135	9	extent	extent	NOUN
abr-191	135	10	to	to	PART
abr-191	135	11	which	which	PRON
abr-191	135	12	managements	management	NOUN
abr-191	135	13	’	'	PUNCT
abr-191	135	14	estimates	estimate	NOUN
abr-191	135	15	did	do	AUX
abr-191	135	16	not	not	PART
abr-191	135	17	accurately	accurately	ADV
abr-191	135	18	capture	capture	VERB
abr-191	135	19	operating	operate	VERB
abr-191	135	20	cash	cash	NOUN
abr-191	135	21	flow	flow	NOUN
abr-191	135	22	realizations	realization	NOUN
abr-191	135	23	.	.	PUNCT
abr-191	136	1	therefore	therefore	ADV
abr-191	136	2	,	,	PUNCT
abr-191	136	3	the	the	DET
abr-191	136	4	dd	dd	NOUN
abr-191	136	5	model	model	NOUN
abr-191	136	6	reflects	reflect	VERB
abr-191	136	7	both	both	DET
abr-191	136	8	intentional	intentional	ADJ
abr-191	136	9	estimation	estimation	NOUN
abr-191	136	10	errors	error	NOUN
abr-191	136	11	arising	arise	VERB
abr-191	136	12	from	from	ADP
abr-191	136	13	earning	earn	VERB
abr-191	136	14	manipulations	manipulation	NOUN
abr-191	136	15	and	and	CCONJ
abr-191	136	16	unintentional	unintentional	ADJ
abr-191	136	17	accrual	accrual	ADJ
abr-191	136	18	estimation	estimation	NOUN
abr-191	136	19	errors	error	NOUN
abr-191	136	20	resulting	result	VERB
abr-191	136	21	from	from	ADP
abr-191	136	22	uncertainty	uncertainty	NOUN
abr-191	136	23	in	in	ADP
abr-191	136	24	the	the	DET
abr-191	136	25	operating	operating	NOUN
abr-191	136	26	environment	environment	NOUN
abr-191	136	27	.	.	PUNCT
abr-191	137	1	wherein	wherein	SCONJ
abr-191	137	2	the	the	DET
abr-191	137	3	dd	dd	NOUN
abr-191	137	4	model	model	NOUN
abr-191	137	5	is	be	AUX
abr-191	137	6	based	base	VERB
abr-191	137	7	on	on	ADP
abr-191	137	8	current	current	ADJ
abr-191	137	9	accruals	accrual	NOUN
abr-191	137	10	,	,	PUNCT
abr-191	137	11	francis	francis	PROPN
abr-191	137	12	et	et	PROPN
abr-191	137	13	al	al	PROPN
abr-191	137	14	.	.	PROPN
abr-191	138	1	(	(	PUNCT
abr-191	138	2	2005	2005	NUM
abr-191	138	3	)	)	PUNCT
abr-191	138	4	enhance	enhance	VERB
abr-191	138	5	the	the	DET
abr-191	138	6	reliability	reliability	NOUN
abr-191	138	7	of	of	ADP
abr-191	138	8	the	the	DET
abr-191	138	9	dd	dd	NOUN
abr-191	138	10	model	model	NOUN
abr-191	138	11	by	by	ADP
abr-191	138	12	adding	add	VERB
abr-191	138	13	accrual	accrual	ADJ
abr-191	138	14	proxies	proxy	NOUN
abr-191	138	15	from	from	ADP
abr-191	138	16	the	the	DET
abr-191	138	17	modified	modify	VERB
abr-191	138	18	jones	jones	PROPN
abr-191	138	19	model	model	PROPN
abr-191	138	20	(	(	PUNCT
abr-191	138	21	dechow	dechow	PROPN
abr-191	138	22	,	,	PUNCT
abr-191	138	23	sloan	sloan	PROPN
abr-191	138	24	,	,	PUNCT
abr-191	138	25	&	&	CCONJ
abr-191	138	26	sweeny	sweeny	PROPN
abr-191	138	27	,	,	PUNCT
abr-191	138	28	1995	1995	NUM
abr-191	138	29	;	;	PUNCT
abr-191	138	30	jones	jones	PROPN
abr-191	138	31	,	,	PUNCT
abr-191	138	32	1991	1991	NUM
abr-191	138	33	)	)	PUNCT
abr-191	138	34	for	for	ADP
abr-191	138	35	revenue	revenue	NOUN
abr-191	138	36	changes	change	NOUN
abr-191	138	37	(	(	PUNCT
abr-191	138	38	rev	rev	X
abr-191	138	39	)	)	PUNCT
abr-191	138	40	and	and	CCONJ
abr-191	138	41	property	property	NOUN
abr-191	138	42	,	,	PUNCT
abr-191	138	43	plant	plant	NOUN
abr-191	138	44	and	and	CCONJ
abr-191	138	45	equipment	equipment	NOUN
abr-191	138	46	(	(	PUNCT
abr-191	138	47	ppe	ppe	PROPN
abr-191	138	48	)	)	PUNCT
abr-191	138	49	.	.	PUNCT
abr-191	139	1	this	this	DET
abr-191	139	2	adaptation	adaptation	NOUN
abr-191	139	3	results	result	NOUN
abr-191	139	4	in	in	ADP
abr-191	139	5	the	the	DET
abr-191	139	6	following	follow	VERB
abr-191	139	7	accruals	accrual	NOUN
abr-191	139	8	model	model	NOUN
abr-191	139	9	,	,	PUNCT
abr-191	139	10	which	which	PRON
abr-191	139	11	estimates	estimate	VERB
abr-191	139	12	the	the	DET
abr-191	139	13	proxy	proxy	NOUN
abr-191	139	14	for	for	ADP
abr-191	139	15	earnings	earning	NOUN
abr-191	139	16	quality	quality	NOUN
abr-191	139	17	:	:	PUNCT
abr-191	139	18	tca	tca	PROPN
abr-191	139	19	assets	asset	NOUN
abr-191	139	20	cfo	cfo	PROPN
abr-191	139	21	assets	asset	NOUN
abr-191	139	22	cfo	cfo	PROPN
abr-191	139	23	assets	asset	NOUN
abr-191	139	24	cfo	cfo	PROPN
abr-191	139	25	assets	asset	NOUN
abr-191	139	26	v	v	ADP
abr-191	139	27	assets	asset	NOUN
abr-191	139	28	ppe	ppe	PROPN
abr-191	139	29	assets	asset	NOUN
abr-191	140	1	j	j	PROPN
abr-191	140	2	t	t	PROPN
abr-191	140	3	j	j	PROPN
abr-191	140	4	t	t	PROPN
abr-191	140	5	j	j	PROPN
abr-191	141	1	j	j	PROPN
abr-191	141	2	j	j	PROPN
abr-191	141	3	t	t	PROPN
abr-191	141	4	j	j	PROPN
abr-191	142	1	t	t	PROPN
abr-191	142	2	j	j	PROPN
abr-191	142	3	j	j	PROPN
abr-191	142	4	t	t	PROPN
abr-191	142	5	j	j	PROPN
abr-191	143	1	t	t	PROPN
abr-191	143	2	j	j	PROPN
abr-191	143	3	j	j	PROPN
abr-191	143	4	t	t	PROPN
abr-191	143	5	j	j	PROPN
abr-191	144	1	t	t	PROPN
abr-191	144	2	j	j	PROPN
abr-191	144	3	j	j	PROPN
abr-191	144	4	t	t	PROPN
abr-191	144	5	j	j	PROPN
abr-191	145	1	t	t	PROPN
abr-191	145	2	j	j	PROPN
abr-191	145	3	j	j	PROPN
abr-191	145	4	t	t	PROPN
abr-191	145	5	j	j	PROPN
abr-191	145	6	t	t	PROPN
abr-191	145	7	j	j	PROPN
abr-191	145	8	t	t	PROPN
abr-191	145	9	,	,	PUNCT
abr-191	145	10	,	,	PUNCT
abr-191	145	11	,	,	PUNCT
abr-191	145	12	,	,	PUNCT
abr-191	145	13	,	,	PUNCT
abr-191	145	14	,	,	PUNCT
abr-191	145	15	,	,	PUNCT
abr-191	145	16	,	,	PUNCT
abr-191	145	17	,	,	PUNCT
abr-191	145	18	,	,	PUNCT
abr-191	145	19	,	,	PUNCT
abr-191	145	20	,	,	PUNCT
abr-191	145	21	,	,	PUNCT
abr-191	145	22	,	,	PUNCT
abr-191	145	23	,	,	PUNCT
abr-191	145	24	,	,	PUNCT
abr-191	145	25	,	,	PUNCT
abr-191	145	26	,	,	PUNCT
abr-191	145	27	,	,	PUNCT
abr-191	145	28	re	re	ADP
abr-191	145	29	=	=	NOUN
abr-191	146	1	+	+	PUNCT
abr-191	147	1	+	+	PUNCT
abr-191	147	2	+	+	PUNCT
abr-191	147	3	+	+	PUNCT
abr-191	147	4	+	+	PUNCT
abr-191	147	5	+	+	CCONJ
abr-191	147	6	−	−	NOUN
abr-191	147	7	+	+	CCONJ
abr-191	147	8			NOUN
abr-191	147	9			NOUN
abr-191	147	10			NOUN
abr-191	147	11			NOUN
abr-191	147	12			NOUN
abr-191	147	13			NOUN
abr-191	147	14	0	0	PROPN
abr-191	147	15	1	1	NUM
abr-191	147	16	1	1	NUM
abr-191	147	17	2	2	NUM
abr-191	147	18	3	3	NUM
abr-191	147	19	1	1	NUM
abr-191	147	20	4	4	NUM
abr-191	147	21	5	5	NUM
abr-191	147	22			NOUN
abr-191	147	23	(	(	PUNCT
abr-191	147	24	3	3	NUM
abr-191	147	25	)	)	PUNCT
abr-191	147	26	where	where	SCONJ
abr-191	147	27	:	:	PUNCT
abr-191	147	28	these	these	DET
abr-191	147	29	estimations	estimation	NOUN
abr-191	147	30	produce	produce	VERB
abr-191	147	31	firm	firm	ADJ
abr-191	147	32	and	and	CCONJ
abr-191	147	33	year	year	NOUN
abr-191	147	34	-	-	PUNCT
abr-191	147	35	specific	specific	ADJ
abr-191	147	36	residuals	residual	NOUN
abr-191	147	37	that	that	PRON
abr-191	147	38	form	form	VERB
abr-191	147	39	the	the	DET
abr-191	147	40	basis	basis	NOUN
abr-191	147	41	of	of	ADP
abr-191	147	42	the	the	DET
abr-191	147	43	earnings	earning	NOUN
abr-191	147	44	quality	quality	NOUN
abr-191	147	45	metric	metric	NOUN
abr-191	147	46	:	:	PUNCT
abr-191	147	47	ddeq	ddeq	NOUN
abr-191	147	48	=	=	SYM
abr-191	147	49	)	)	PUNCT
abr-191	147	50	(	(	PUNCT
abr-191	147	51	1	1	NUM
abr-191	147	52	,	,	PUNCT
abr-191	147	53	−tj	−tj	INTJ
abr-191	147	54			PUNCT
abr-191	147	55	.	.	PUNCT
abr-191	148	1	the	the	DET
abr-191	148	2	metric	metric	NOUN
abr-191	148	3	is	be	AUX
abr-191	148	4	equal	equal	ADJ
abr-191	148	5	to	to	ADP
abr-191	148	6	the	the	DET
abr-191	148	7	rolling	rolling	ADJ
abr-191	148	8	five	five	NUM
abr-191	148	9	-	-	PUNCT
abr-191	148	10	year	year	NOUN
abr-191	148	11	standard	standard	ADJ
abr-191	148	12	deviation	deviation	NOUN
abr-191	148	13	of	of	ADP
abr-191	148	14	firm	firm	PROPN
abr-191	148	15	j	j	PROPN
abr-191	148	16	’s	’s	X
abr-191	148	17	(	(	PUNCT
abr-191	148	18	calculated	calculate	VERB
abr-191	148	19	over	over	ADP
abr-191	148	20	the	the	DET
abr-191	148	21	years	year	NOUN
abr-191	148	22	t	t	PROPN
abr-191	148	23	4	4	NUM
abr-191	148	24	through	through	ADP
abr-191	148	25	t	t	PROPN
abr-191	148	26	)	)	PUNCT
abr-191	148	27	estimated	estimate	VERB
abr-191	148	28	residuals	residual	NOUN
abr-191	148	29	with	with	ADP
abr-191	148	30	larger	large	ADJ
abr-191	148	31	standard	standard	ADJ
abr-191	148	32	deviations	deviation	NOUN
abr-191	148	33	indicating	indicate	VERB
abr-191	148	34	lower	low	ADJ
abr-191	148	35	earnings	earning	NOUN
abr-191	148	36	quality	quality	NOUN
abr-191	148	37	.	.	PUNCT
abr-191	149	1	because	because	SCONJ
abr-191	149	2	the	the	DET
abr-191	149	3	measurement	measurement	NOUN
abr-191	149	4	of	of	ADP
abr-191	149	5	accruals	accrual	NOUN
abr-191	149	6	quality	quality	NOUN
abr-191	149	7	is	be	AUX
abr-191	149	8	the	the	DET
abr-191	149	9	standard	standard	ADJ
abr-191	149	10	deviation	deviation	NOUN
abr-191	149	11	of	of	ADP
abr-191	149	12	the	the	DET
abr-191	149	13	residual	residual	ADJ
abr-191	149	14	,	,	PUNCT
abr-191	149	15	rather	rather	ADV
abr-191	149	16	than	than	ADP
abr-191	149	17	the	the	DET
abr-191	149	18	residual	residual	ADJ
abr-191	149	19	itself	itself	PRON
abr-191	149	20	,	,	PUNCT
abr-191	149	21	companies	company	NOUN
abr-191	149	22	with	with	ADP
abr-191	149	23	consistently	consistently	ADV
abr-191	149	24	large	large	ADJ
abr-191	149	25	or	or	CCONJ
abr-191	149	26	small	small	ADJ
abr-191	149	27	residuals	residual	NOUN
abr-191	149	28	have	have	VERB
abr-191	149	29	small	small	ADJ
abr-191	149	30	standard	standard	ADJ
abr-191	149	31	deviations	deviation	NOUN
abr-191	149	32	and	and	CCONJ
abr-191	149	33	thus	thus	ADV
abr-191	149	34	,	,	PUNCT
abr-191	149	35	good	good	ADJ
abr-191	149	36	earnings	earning	NOUN
abr-191	149	37	quality	quality	NOUN
abr-191	149	38	.	.	PUNCT
abr-191	150	1	the	the	DET
abr-191	150	2	notion	notion	NOUN
abr-191	150	3	being	be	AUX
abr-191	150	4	that	that	SCONJ
abr-191	150	5	this	this	DET
abr-191	150	6	consistency	consistency	NOUN
abr-191	150	7	is	be	AUX
abr-191	150	8	associated	associate	VERB
abr-191	150	9	with	with	ADP
abr-191	150	10	considerably	considerably	ADV
abr-191	150	11	less	less	ADJ
abr-191	150	12	uncertainty	uncertainty	NOUN
abr-191	150	13	(	(	PUNCT
abr-191	150	14	francis	francis	PROPN
abr-191	150	15	et	et	PROPN
abr-191	150	16	al	al	PROPN
abr-191	150	17	.	.	PROPN
abr-191	150	18	,	,	PUNCT
abr-191	150	19	2005	2005	NUM
abr-191	150	20	)	)	PUNCT
abr-191	150	21	.	.	PUNCT
abr-191	151	1	the	the	DET
abr-191	151	2	residual	residual	ADJ
abr-191	151	3	in	in	ADP
abr-191	151	4	the	the	DET
abr-191	151	5	equation	equation	NOUN
abr-191	151	6	(	(	PUNCT
abr-191	151	7	3	3	X
abr-191	151	8	)	)	PUNCT
abr-191	151	9	is	be	AUX
abr-191	151	10	estimated	estimate	VERB
abr-191	151	11	for	for	ADP
abr-191	151	12	each	each	DET
abr-191	151	13	year	year	NOUN
abr-191	151	14	for	for	ADP
abr-191	151	15	each	each	DET
abr-191	151	16	one	one	NUM
abr-191	151	17	of	of	ADP
abr-191	151	18	the	the	DET
abr-191	151	19	fama	fama	NOUN
abr-191	151	20	and	and	CCONJ
abr-191	151	21	french	french	ADJ
abr-191	151	22	48	48	NUM
abr-191	151	23	industry	industry	NOUN
abr-191	151	24	classifications	classification	NOUN
abr-191	151	25	for	for	ADP
abr-191	151	26	which	which	PRON
abr-191	151	27	there	there	PRON
abr-191	151	28	are	be	VERB
abr-191	151	29	at	at	ADV
abr-191	151	30	least	least	ADJ
abr-191	151	31	five	five	NUM
abr-191	151	32	total	total	ADJ
abr-191	151	33	observations	observation	NOUN
abr-191	151	34	.	.	PUNCT
abr-191	152	1	this	this	DET
abr-191	152	2	metric	metric	NOUN
abr-191	152	3	is	be	AUX
abr-191	152	4	hereinafter	hereinafter	NOUN
abr-191	152	5	identified	identify	VERB
abr-191	152	6	as	as	ADP
abr-191	152	7	ddeq	ddeq	PROPN
abr-191	152	8	.	.	PUNCT
abr-191	153	1	consistent	consistent	ADJ
abr-191	153	2	with	with	ADP
abr-191	153	3	prior	prior	ADJ
abr-191	153	4	research	research	NOUN
abr-191	153	5	,	,	PUNCT
abr-191	153	6	the	the	DET
abr-191	153	7	extreme	extreme	ADJ
abr-191	153	8	values	value	NOUN
abr-191	153	9	of	of	ADP
abr-191	153	10	the	the	DET
abr-191	153	11	distribution	distribution	NOUN
abr-191	153	12	are	be	AUX
abr-191	153	13	winsorized	winsorize	VERB
abr-191	153	14	to	to	ADP
abr-191	153	15	the	the	DET
abr-191	153	16	1	1	NUM
abr-191	153	17	and	and	CCONJ
abr-191	153	18	99	99	NUM
abr-191	153	19	percentiles	percentile	NOUN
abr-191	153	20	(	(	PUNCT
abr-191	153	21	francis	francis	PROPN
abr-191	153	22	et	et	PROPN
abr-191	153	23	al	al	PROPN
abr-191	153	24	.	.	PROPN
abr-191	153	25	,	,	PUNCT
abr-191	153	26	2005	2005	NUM
abr-191	153	27	)	)	PUNCT
abr-191	153	28	.	.	PUNCT
abr-191	154	1	interpretation	interpretation	NOUN
abr-191	154	2	of	of	ADP
abr-191	154	3	the	the	DET
abr-191	154	4	regression	regression	NOUN
abr-191	154	5	coefficient	coefficient	NOUN
abr-191	154	6	on	on	ADP
abr-191	154	7	earnings	earning	NOUN
abr-191	154	8	quality	quality	NOUN
abr-191	154	9	is	be	AUX
abr-191	154	10	intuitively	intuitively	ADV
abr-191	154	11	complicated	complicate	VERB
abr-191	154	12	by	by	ADP
abr-191	154	13	the	the	DET
abr-191	154	14	fact	fact	NOUN
abr-191	154	15	that	that	SCONJ
abr-191	154	16	there	there	PRON
abr-191	154	17	is	be	VERB
abr-191	154	18	an	an	DET
abr-191	154	19	inverse	inverse	NOUN
abr-191	154	20	relationship	relationship	NOUN
abr-191	154	21	between	between	ADP
abr-191	154	22	the	the	DET
abr-191	154	23	ddeq	ddeq	NOUN
abr-191	154	24	statistic	statistic	NOUN
abr-191	154	25	and	and	CCONJ
abr-191	154	26	earnings	earning	NOUN
abr-191	154	27	quality	quality	NOUN
abr-191	154	28	(	(	PUNCT
abr-191	154	29	i.e.	i.e.	X
abr-191	154	30	,	,	PUNCT
abr-191	154	31	greater	great	ADJ
abr-191	154	32	t	t	NOUN
abr-191	154	33	=	=	SYM
abr-191	154	34	year	year	NOUN
abr-191	154	35	prior	prior	ADV
abr-191	154	36	to	to	ADP
abr-191	154	37	latest	late	ADJ
abr-191	154	38	year	year	NOUN
abr-191	154	39	or	or	CCONJ
abr-191	154	40	quarter	quarter	NOUN
abr-191	154	41	restated	restate	VERB
abr-191	154	42	;	;	PUNCT
abr-191	154	43	j	j	PROPN
abr-191	154	44	=	=	SYM
abr-191	154	45	firm	firm	NOUN
abr-191	154	46	;	;	PUNCT
abr-191	154	47	tcaj	tcaj	NOUN
abr-191	154	48	,	,	PUNCT
abr-191	154	49	t	t	NOUN
abr-191	154	50	=	=	SYM
abr-191	154	51	firm	firm	PROPN
abr-191	154	52	j	j	PROPN
abr-191	154	53	’s	’s	PART
abr-191	154	54	total	total	ADJ
abr-191	154	55	current	current	ADJ
abr-191	154	56	accruals	accrual	NOUN
abr-191	154	57	for	for	ADP
abr-191	154	58	year	year	NOUN
abr-191	154	59	t	t	PROPN
abr-191	154	60	(	(	PUNCT
abr-191	154	61	caj	caj	PROPN
abr-191	154	62	,	,	PUNCT
abr-191	154	63	t	t	PROPN
abr-191	154	64	cl	cl	NUM
abr-191	154	65	,	,	PUNCT
abr-191	154	66	j	j	PROPN
abr-191	154	67	,	,	PUNCT
abr-191	154	68	t	t	PROPN
abr-191	154	69	,	,	PUNCT
abr-191	154	70	cashj	cashj	NOUN
abr-191	154	71	,	,	PUNCT
abr-191	154	72	t+	t+	NOUN
abr-191	154	73	stdebtj	stdebtj	PROPN
abr-191	154	74	,	,	PUNCT
abr-191	154	75	t	t	PROPN
abr-191	154	76	)	)	PUNCT
abr-191	154	77	;	;	PUNCT
abr-191	154	78	assetsj	assetsj	NUM
abr-191	154	79	,	,	PUNCT
abr-191	154	80	t	t	NOUN
abr-191	154	81	=	=	SYM
abr-191	154	82	firm	firm	PROPN
abr-191	154	83	j	j	PROPN
abr-191	154	84	’s	’s	PART
abr-191	154	85	average	average	ADJ
abr-191	154	86	total	total	ADJ
abr-191	154	87	assets	asset	NOUN
abr-191	154	88	for	for	ADP
abr-191	154	89	year	year	NOUN
abr-191	154	90	t	t	PROPN
abr-191	154	91	and	and	CCONJ
abr-191	154	92	t-1	t-1	PROPN
abr-191	154	93	;	;	PUNCT
abr-191	154	94	cfoj	cfoj	PROPN
abr-191	154	95	,	,	PUNCT
abr-191	154	96	t	t	NOUN
abr-191	154	97	=	=	SYM
abr-191	154	98	firm	firm	PROPN
abr-191	154	99	j	j	PROPN
abr-191	154	100	’s	’s	PART
abr-191	154	101	cash	cash	NOUN
abr-191	154	102	flow	flow	NOUN
abr-191	154	103	from	from	ADP
abr-191	154	104	operations	operation	NOUN
abr-191	154	105	for	for	ADP
abr-191	154	106	year	year	NOUN
abr-191	154	107	t	t	PROPN
abr-191	154	108	;	;	PUNCT
abr-191	154	109	net	net	ADJ
abr-191	154	110	income	income	NOUN
abr-191	154	111	before	before	ADP
abr-191	154	112	extraordinary	extraordinary	ADJ
abr-191	154	113	items	item	NOUN
abr-191	154	114	less	less	ADJ
abr-191	154	115	total	total	ADJ
abr-191	154	116	accruals	accrual	NOUN
abr-191	154	117	(	(	PUNCT
abr-191	154	118	where	where	SCONJ
abr-191	154	119	taj	taj	PROPN
abr-191	154	120	,	,	PUNCT
abr-191	154	121	t	t	PROPN
abr-191	154	122	=	=	SYM
abr-191	154	123	caj	caj	PROPN
abr-191	154	124	,	,	PUNCT
abr-191	154	125	t	t	PROPN
abr-191	154	126	clj	clj	PROPN
abr-191	154	127	,	,	PUNCT
abr-191	154	128	t	t	NOUN
abr-191	154	129	cashj	cashj	NOUN
abr-191	154	130	,	,	PUNCT
abr-191	154	131	t	t	PROPN
abr-191	155	1	+	+	CCONJ
abr-191	155	2	stdebtj	stdebtj	ADJ
abr-191	155	3	,	,	PUNCT
abr-191	155	4	t	t	PROPN
abr-191	155	5	–	–	PUNCT
abr-191	155	6	depnj	depnj	NOUN
abr-191	155	7	,	,	PUNCT
abr-191	155	8	t	t	PROPN
abr-191	155	9	)	)	PUNCT
abr-191	155	10	;	;	PUNCT
abr-191	156	1	depnj	depnj	NOUN
abr-191	156	2	,	,	PUNCT
abr-191	156	3	t	t	NOUN
abr-191	156	4	=	=	SYM
abr-191	156	5	firm	firm	PROPN
abr-191	156	6	j	j	PROPN
abr-191	156	7	’s	’s	PART
abr-191	156	8	depreciation	depreciation	NOUN
abr-191	156	9	and	and	CCONJ
abr-191	156	10	amortization	amortization	NOUN
abr-191	156	11	expense	expense	NOUN
abr-191	156	12	for	for	ADP
abr-191	156	13	year	year	NOUN
abr-191	156	14	t	t	PROPN
abr-191	156	15	;	;	PUNCT
abr-191	156	16	caj	caj	NUM
abr-191	156	17	,	,	PUNCT
abr-191	156	18	t	t	PROPN
abr-191	156	19	=	=	SYM
abr-191	156	20	firm	firm	PROPN
abr-191	156	21	j	j	PROPN
abr-191	156	22	’s	’s	PART
abr-191	156	23	change	change	NOUN
abr-191	156	24	in	in	ADP
abr-191	156	25	current	current	ADJ
abr-191	156	26	assets	asset	NOUN
abr-191	156	27	from	from	ADP
abr-191	156	28	year	year	NOUN
abr-191	156	29	t-1	t-1	PROPN
abr-191	156	30	to	to	ADP
abr-191	156	31	year	year	PROPN
abr-191	156	32	t	t	PROPN
abr-191	156	33	;	;	PUNCT
abr-191	156	34	clj	clj	PROPN
abr-191	156	35	,	,	PUNCT
abr-191	156	36	t	t	NOUN
abr-191	156	37	=	=	SYM
abr-191	156	38	firm	firm	PROPN
abr-191	156	39	j	j	PROPN
abr-191	156	40	’s	’s	PART
abr-191	156	41	change	change	NOUN
abr-191	156	42	in	in	ADP
abr-191	156	43	current	current	ADJ
abr-191	156	44	liabilities	liability	NOUN
abr-191	156	45	from	from	ADP
abr-191	156	46	year	year	NOUN
abr-191	156	47	t-1	t-1	PROPN
abr-191	156	48	to	to	ADP
abr-191	156	49	year	year	NOUN
abr-191	156	50	t	t	PROPN
abr-191	156	51	;	;	PUNCT
abr-191	156	52	cashj	cashj	NOUN
abr-191	156	53	,	,	PUNCT
abr-191	156	54	t	t	NOUN
abr-191	156	55	=	=	SYM
abr-191	156	56	firm	firm	PROPN
abr-191	156	57	j	j	PROPN
abr-191	156	58	’s	’s	PART
abr-191	156	59	change	change	NOUN
abr-191	156	60	in	in	ADP
abr-191	156	61	cash	cash	NOUN
abr-191	156	62	from	from	ADP
abr-191	156	63	year	year	NOUN
abr-191	156	64	t-1	t-1	PROPN
abr-191	156	65	to	to	ADP
abr-191	156	66	year	year	PROPN
abr-191	156	67	t	t	PROPN
abr-191	156	68	;	;	PUNCT
abr-191	156	69	stdebtj	stdebtj	NUM
abr-191	156	70	,	,	PUNCT
abr-191	156	71	t	t	PROPN
abr-191	156	72	=	=	SYM
abr-191	156	73	firm	firm	PROPN
abr-191	156	74	j	j	PROPN
abr-191	156	75	’s	’s	PART
abr-191	156	76	change	change	NOUN
abr-191	156	77	in	in	ADP
abr-191	156	78	short	short	ADJ
abr-191	156	79	term	term	NOUN
abr-191	156	80	debt	debt	NOUN
abr-191	156	81	from	from	ADP
abr-191	156	82	year	year	NOUN
abr-191	156	83	t-1	t-1	PROPN
abr-191	156	84	to	to	ADP
abr-191	156	85	year	year	PROPN
abr-191	156	86	t	t	PROPN
abr-191	156	87	;	;	PUNCT
abr-191	156	88	revj	revj	ADJ
abr-191	156	89	,	,	PUNCT
abr-191	156	90	t	t	NOUN
abr-191	156	91	=	=	SYM
abr-191	156	92	firm	firm	PROPN
abr-191	156	93	j	j	PROPN
abr-191	156	94	’s	’s	PART
abr-191	156	95	change	change	NOUN
abr-191	156	96	in	in	ADP
abr-191	156	97	revenue	revenue	NOUN
abr-191	156	98	between	between	ADP
abr-191	156	99	year	year	NOUN
abr-191	156	100	t-1	t-1	PROPN
abr-191	156	101	and	and	CCONJ
abr-191	156	102	year	year	PROPN
abr-191	156	103	t	t	PROPN
abr-191	156	104	;	;	PUNCT
abr-191	156	105	ppej	ppej	PROPN
abr-191	156	106	,	,	PUNCT
abr-191	156	107	t	t	NOUN
abr-191	156	108	=	=	SYM
abr-191	156	109	firm	firm	PROPN
abr-191	156	110	j	j	PROPN
abr-191	156	111	’s	’s	PART
abr-191	156	112	gross	gross	ADJ
abr-191	156	113	value	value	NOUN
abr-191	156	114	of	of	ADP
abr-191	156	115	ppe	ppe	NOUN
abr-191	156	116	in	in	ADP
abr-191	156	117	year	year	NOUN
abr-191	156	118	t.	t.	PROPN
abr-191	156	119	53	53	NUM
abr-191	156	120	standard	standard	ADJ
abr-191	156	121	deviations	deviation	NOUN
abr-191	156	122	equal	equal	VERB
abr-191	156	123	worse	bad	ADJ
abr-191	156	124	earnings	earning	NOUN
abr-191	156	125	quality	quality	NOUN
abr-191	156	126	)	)	PUNCT
abr-191	156	127	.	.	PUNCT
abr-191	157	1	for	for	ADP
abr-191	157	2	this	this	DET
abr-191	157	3	reason	reason	NOUN
abr-191	157	4	,	,	PUNCT
abr-191	157	5	the	the	DET
abr-191	157	6	values	value	NOUN
abr-191	157	7	of	of	ADP
abr-191	157	8	ddeq	ddeq	NOUN
abr-191	157	9	have	have	AUX
abr-191	157	10	been	be	AUX
abr-191	157	11	multiplied	multiply	VERB
abr-191	157	12	by	by	ADP
abr-191	157	13	negative	negative	ADJ
abr-191	157	14	one	one	NUM
abr-191	157	15	(	(	PUNCT
abr-191	157	16	-1	-1	ADJ
abr-191	157	17	)	)	PUNCT
abr-191	157	18	.	.	PUNCT
abr-191	158	1	this	this	DET
abr-191	158	2	transformation	transformation	NOUN
abr-191	158	3	allows	allow	VERB
abr-191	158	4	a	a	DET
abr-191	158	5	more	more	ADV
abr-191	158	6	direct	direct	ADJ
abr-191	158	7	intuitive	intuitive	ADJ
abr-191	158	8	interpretation	interpretation	NOUN
abr-191	158	9	of	of	ADP
abr-191	158	10	the	the	DET
abr-191	158	11	results	result	NOUN
abr-191	158	12	in	in	ADP
abr-191	158	13	that	that	DET
abr-191	158	14	larger	large	ADJ
abr-191	158	15	values	value	NOUN
abr-191	158	16	(	(	PUNCT
abr-191	158	17	less	less	ADV
abr-191	158	18	negative	negative	ADJ
abr-191	158	19	)	)	PUNCT
abr-191	158	20	of	of	ADP
abr-191	158	21	the	the	DET
abr-191	158	22	ddeq	ddeq	NOUN
abr-191	158	23	estimates	estimate	NOUN
abr-191	158	24	are	be	AUX
abr-191	158	25	associated	associate	VERB
abr-191	158	26	with	with	ADP
abr-191	158	27	better	well	ADJ
abr-191	158	28	earnings	earning	NOUN
abr-191	158	29	quality	quality	NOUN
abr-191	158	30	.	.	PUNCT
abr-191	159	1	sample	sample	NOUN
abr-191	159	2	and	and	CCONJ
abr-191	159	3	data	datum	NOUN
abr-191	159	4	the	the	DET
abr-191	159	5	sample	sample	NOUN
abr-191	159	6	consists	consist	VERB
abr-191	159	7	of	of	ADP
abr-191	159	8	companies	company	NOUN
abr-191	159	9	announcing	announce	VERB
abr-191	159	10	restatements	restatement	NOUN
abr-191	159	11	between	between	ADP
abr-191	159	12	january	january	PROPN
abr-191	159	13	1	1	NUM
abr-191	159	14	,	,	PUNCT
abr-191	159	15	1997	1997	NUM
abr-191	159	16	,	,	PUNCT
abr-191	159	17	and	and	CCONJ
abr-191	159	18	december	december	PROPN
abr-191	159	19	31	31	NUM
abr-191	159	20	,	,	PUNCT
abr-191	159	21	2004	2004	NUM
abr-191	159	22	.	.	PUNCT
abr-191	160	1	these	these	DET
abr-191	160	2	sample	sample	NOUN
abr-191	160	3	firms	firm	NOUN
abr-191	160	4	were	be	AUX
abr-191	160	5	obtained	obtain	VERB
abr-191	160	6	from	from	ADP
abr-191	160	7	the	the	DET
abr-191	160	8	gao	gao	PROPN
abr-191	160	9	database	database	NOUN
abr-191	160	10	and	and	CCONJ
abr-191	160	11	from	from	ADP
abr-191	160	12	searches	search	NOUN
abr-191	160	13	on	on	ADP
abr-191	160	14	the	the	DET
abr-191	160	15	lexis	lexis	PROPN
abr-191	160	16	-	-	PUNCT
abr-191	160	17	nexis	nexis	NOUN
abr-191	160	18	news	news	NOUN
abr-191	160	19	library	library	NOUN
abr-191	160	20	.	.	PUNCT
abr-191	161	1	the	the	DET
abr-191	161	2	gao	gao	PROPN
abr-191	161	3	(	(	PUNCT
abr-191	161	4	2002	2002	NUM
abr-191	161	5	)	)	PUNCT
abr-191	161	6	database	database	NOUN
abr-191	161	7	contains	contain	VERB
abr-191	161	8	a	a	DET
abr-191	161	9	list	list	NOUN
abr-191	161	10	of	of	ADP
abr-191	161	11	all	all	DET
abr-191	161	12	companies	company	NOUN
abr-191	161	13	announcing	announce	VERB
abr-191	161	14	restatements	restatement	NOUN
abr-191	161	15	between	between	ADP
abr-191	161	16	january	january	PROPN
abr-191	161	17	1	1	NUM
abr-191	161	18	,	,	PUNCT
abr-191	161	19	1997	1997	NUM
abr-191	161	20	,	,	PUNCT
abr-191	161	21	and	and	CCONJ
abr-191	161	22	june	june	PROPN
abr-191	161	23	30	30	NUM
abr-191	161	24	,	,	PUNCT
abr-191	161	25	2002	2002	NUM
abr-191	161	26	.	.	PUNCT
abr-191	162	1	to	to	PART
abr-191	162	2	locate	locate	VERB
abr-191	162	3	firms	firm	NOUN
abr-191	162	4	that	that	PRON
abr-191	162	5	announced	announce	VERB
abr-191	162	6	restatements	restatement	NOUN
abr-191	162	7	after	after	ADP
abr-191	162	8	june	june	PROPN
abr-191	162	9	30	30	NUM
abr-191	162	10	,	,	PUNCT
abr-191	162	11	2002	2002	NUM
abr-191	162	12	,	,	PUNCT
abr-191	162	13	keyword	keyword	NOUN
abr-191	162	14	searches	search	NOUN
abr-191	162	15	were	be	AUX
abr-191	162	16	performed	perform	VERB
abr-191	162	17	(	(	PUNCT
abr-191	162	18	e.g.	e.g.	ADV
abr-191	162	19	adjust	adjust	NOUN
abr-191	162	20	,	,	PUNCT
abr-191	162	21	error	error	NOUN
abr-191	162	22	,	,	PUNCT
abr-191	162	23	misstate	misstate	VERB
abr-191	162	24	,	,	PUNCT
abr-191	162	25	restate	restate	ADJ
abr-191	162	26	,	,	PUNCT
abr-191	162	27	revise	revise	PROPN
abr-191	162	28	)	)	PUNCT
abr-191	162	29	in	in	ADP
abr-191	162	30	the	the	DET
abr-191	162	31	lexis	lexis	NOUN
abr-191	162	32	-	-	PUNCT
abr-191	162	33	nexis	nexis	NOUN
abr-191	162	34	news	news	NOUN
abr-191	162	35	library	library	NOUN
abr-191	162	36	.	.	PUNCT
abr-191	163	1	there	there	PRON
abr-191	163	2	were	be	VERB
abr-191	163	3	1,368	1,368	NUM
abr-191	163	4	restatement	restatement	NOUN
abr-191	163	5	announcements	announcement	NOUN
abr-191	163	6	identified	identify	VERB
abr-191	163	7	during	during	ADP
abr-191	163	8	the	the	DET
abr-191	163	9	sample	sample	NOUN
abr-191	163	10	window	window	NOUN
abr-191	163	11	.	.	PUNCT
abr-191	164	1	this	this	DET
abr-191	164	2	number	number	NOUN
abr-191	164	3	was	be	AUX
abr-191	164	4	reduced	reduce	VERB
abr-191	164	5	by	by	ADP
abr-191	164	6	30	30	NUM
abr-191	164	7	firms	firm	NOUN
abr-191	164	8	that	that	PRON
abr-191	164	9	issued	issue	VERB
abr-191	164	10	more	more	ADJ
abr-191	164	11	than	than	ADP
abr-191	164	12	one	one	NUM
abr-191	164	13	restatement	restatement	NOUN
abr-191	164	14	within	within	ADP
abr-191	164	15	a	a	DET
abr-191	164	16	six	six	NUM
abr-191	164	17	-	-	PUNCT
abr-191	164	18	month	month	NOUN
abr-191	164	19	period	period	NOUN
abr-191	164	20	,	,	PUNCT
abr-191	164	21	213	213	NUM
abr-191	164	22	firms	firm	NOUN
abr-191	164	23	that	that	PRON
abr-191	164	24	restated	restate	VERB
abr-191	164	25	for	for	ADP
abr-191	164	26	reasons	reason	NOUN
abr-191	164	27	other	other	ADJ
abr-191	164	28	than	than	SCONJ
abr-191	164	29	to	to	PART
abr-191	164	30	correct	correct	VERB
abr-191	164	31	previously	previously	ADV
abr-191	164	32	misstated	misstate	VERB
abr-191	164	33	income	income	NOUN
abr-191	164	34	,	,	PUNCT
abr-191	164	35	and	and	CCONJ
abr-191	164	36	74	74	NUM
abr-191	164	37	firms	firm	NOUN
abr-191	164	38	that	that	PRON
abr-191	164	39	did	do	AUX
abr-191	164	40	not	not	PART
abr-191	164	41	ultimately	ultimately	ADV
abr-191	164	42	issue	issue	VERB
abr-191	164	43	a	a	DET
abr-191	164	44	restatement	restatement	NOUN
abr-191	164	45	.	.	PUNCT
abr-191	165	1	of	of	ADP
abr-191	165	2	the	the	DET
abr-191	165	3	remaining	remain	VERB
abr-191	165	4	1,051	1,051	NUM
abr-191	165	5	firms	firm	NOUN
abr-191	165	6	,	,	PUNCT
abr-191	165	7	332	332	NUM
abr-191	165	8	were	be	AUX
abr-191	165	9	eliminated	eliminate	VERB
abr-191	165	10	due	due	ADJ
abr-191	165	11	to	to	ADP
abr-191	165	12	missing	miss	VERB
abr-191	165	13	data	datum	NOUN
abr-191	165	14	items	item	NOUN
abr-191	165	15	.	.	PUNCT
abr-191	166	1	this	this	PRON
abr-191	166	2	resulted	result	VERB
abr-191	166	3	in	in	ADP
abr-191	166	4	a	a	DET
abr-191	166	5	final	final	ADJ
abr-191	166	6	sample	sample	NOUN
abr-191	166	7	of	of	ADP
abr-191	166	8	719	719	NUM
abr-191	166	9	restatement	restatement	NOUN
abr-191	166	10	announcements	announcement	NOUN
abr-191	166	11	.	.	PUNCT
abr-191	167	1	the	the	DET
abr-191	167	2	breakdown	breakdown	NOUN
abr-191	167	3	of	of	ADP
abr-191	167	4	sample	sample	NOUN
abr-191	167	5	attrition	attrition	NOUN
abr-191	167	6	is	be	AUX
abr-191	167	7	presented	present	VERB
abr-191	167	8	in	in	ADP
abr-191	167	9	table	table	NOUN
abr-191	167	10	1	1	NUM
abr-191	167	11	.	.	PUNCT
abr-191	167	12	additional	additional	ADJ
abr-191	167	13	information	information	NOUN
abr-191	167	14	was	be	AUX
abr-191	167	15	taken	take	VERB
abr-191	167	16	directly	directly	ADV
abr-191	167	17	from	from	ADP
abr-191	167	18	the	the	DET
abr-191	167	19	restatement	restatement	NOUN
abr-191	167	20	announcements	announcement	NOUN
abr-191	167	21	.	.	PUNCT
abr-191	168	1	the	the	DET
abr-191	168	2	restatement	restatement	NOUN
abr-191	168	3	announcements	announcement	NOUN
abr-191	168	4	generally	generally	ADV
abr-191	168	5	contains	contain	VERB
abr-191	168	6	information	information	NOUN
abr-191	168	7	indicating	indicate	VERB
abr-191	168	8	to	to	ADP
abr-191	168	9	whom	whom	PRON
abr-191	168	10	the	the	DET
abr-191	168	11	restatement	restatement	NOUN
abr-191	168	12	is	be	AUX
abr-191	168	13	attributed	attribute	VERB
abr-191	168	14	(	(	PUNCT
abr-191	168	15	attrib	attrib	NOUN
abr-191	168	16	)	)	PUNCT
abr-191	168	17	,	,	PUNCT
abr-191	168	18	the	the	DET
abr-191	168	19	total	total	ADJ
abr-191	168	20	expected	expect	VERB
abr-191	168	21	impact	impact	NOUN
abr-191	168	22	on	on	ADP
abr-191	168	23	net	net	ADJ
abr-191	168	24	income	income	NOUN
abr-191	168	25	(	(	PUNCT
abr-191	168	26	mat	mat	NOUN
abr-191	168	27	)	)	PUNCT
abr-191	168	28	,	,	PUNCT
abr-191	168	29	the	the	DET
abr-191	168	30	fiscal	fiscal	ADJ
abr-191	168	31	period(s	period(s	NOUN
abr-191	168	32	)	)	PUNCT
abr-191	168	33	affected	affect	VERB
abr-191	168	34	(	(	PUNCT
abr-191	168	35	years	year	NOUN
abr-191	168	36	)	)	PUNCT
abr-191	168	37	,	,	PUNCT
abr-191	168	38	the	the	DET
abr-191	168	39	account	account	NOUN
abr-191	168	40	groups	group	NOUN
abr-191	168	41	impacted	impact	VERB
abr-191	168	42	and/or	and/or	CCONJ
abr-191	168	43	the	the	DET
abr-191	168	44	reason	reason	NOUN
abr-191	168	45	for	for	ADP
abr-191	168	46	the	the	DET
abr-191	168	47	restatement	restatement	NOUN
abr-191	168	48	(	(	PUNCT
abr-191	168	49	i.e.	i.e.	X
abr-191	168	50	revenue	revenue	NOUN
abr-191	168	51	recognition	recognition	NOUN
abr-191	168	52	timing)(core	timing)(core	NOUN
abr-191	168	53	,	,	PUNCT
abr-191	168	54	pervas	pervas	ADJ
abr-191	168	55	)	)	PUNCT
abr-191	168	56	.	.	PUNCT
abr-191	169	1	hand	hand	NOUN
abr-191	169	2	collected	collect	VERB
abr-191	169	3	data	data	NOUN
abr-191	169	4	items	item	NOUN
abr-191	169	5	not	not	PART
abr-191	169	6	found	find	VERB
abr-191	169	7	in	in	ADP
abr-191	169	8	the	the	DET
abr-191	169	9	restatement	restatement	NOUN
abr-191	169	10	announcements	announcement	NOUN
abr-191	169	11	were	be	AUX
abr-191	169	12	taken	take	VERB
abr-191	169	13	from	from	ADP
abr-191	169	14	a	a	DET
abr-191	169	15	combination	combination	NOUN
abr-191	169	16	of	of	ADP
abr-191	169	17	10	10	NUM
abr-191	169	18	-	-	PUNCT
abr-191	169	19	k	k	NOUN
abr-191	169	20	,	,	PUNCT
abr-191	169	21	10	10	NUM
abr-191	169	22	-	-	PUNCT
abr-191	169	23	q	q	NOUN
abr-191	169	24	and	and	CCONJ
abr-191	169	25	8	8	NUM
abr-191	169	26	-	-	PUNCT
abr-191	169	27	k	k	NOUN
abr-191	169	28	reports	report	NOUN
abr-191	169	29	.	.	PUNCT
abr-191	170	1	additional	additional	ADJ
abr-191	170	2	data	datum	NOUN
abr-191	170	3	was	be	AUX
abr-191	170	4	collected	collect	VERB
abr-191	170	5	electronically	electronically	ADV
abr-191	170	6	from	from	ADP
abr-191	170	7	compustat	compustat	NOUN
abr-191	170	8	,	,	PUNCT
abr-191	170	9	crsp	crsp	NOUN
abr-191	170	10	,	,	PUNCT
abr-191	170	11	and	and	CCONJ
abr-191	170	12	thomson	thomson	PROPN
abr-191	170	13	financial	financial	PROPN
abr-191	170	14	(	(	PUNCT
abr-191	170	15	13f	13f	NUM
abr-191	170	16	)	)	PUNCT
abr-191	170	17	filings	filing	NOUN
abr-191	170	18	.	.	PUNCT
abr-191	171	1	results	result	VERB
abr-191	171	2	descriptive	descriptive	ADJ
abr-191	171	3	statistics	statistic	NOUN
abr-191	171	4	and	and	CCONJ
abr-191	171	5	univariate	univariate	ADJ
abr-191	171	6	results	result	NOUN
abr-191	171	7	table	table	NOUN
abr-191	171	8	2	2	NUM
abr-191	171	9	presents	present	VERB
abr-191	171	10	a	a	DET
abr-191	171	11	breakdown	breakdown	NOUN
abr-191	171	12	of	of	ADP
abr-191	171	13	restatement	restatement	NOUN
abr-191	171	14	announcements	announcement	NOUN
abr-191	171	15	by	by	ADP
abr-191	171	16	industry	industry	NOUN
abr-191	171	17	and	and	CCONJ
abr-191	171	18	year	year	NOUN
abr-191	171	19	of	of	ADP
abr-191	171	20	announcement	announcement	NOUN
abr-191	171	21	.	.	PUNCT
abr-191	172	1	consistent	consistent	ADJ
abr-191	172	2	with	with	ADP
abr-191	172	3	increases	increase	NOUN
abr-191	172	4	noted	note	VERB
abr-191	172	5	in	in	ADP
abr-191	172	6	other	other	ADJ
abr-191	172	7	studies	study	NOUN
abr-191	172	8	(	(	PUNCT
abr-191	172	9	gao	gao	PROPN
abr-191	172	10	,	,	PUNCT
abr-191	172	11	2002	2002	NUM
abr-191	172	12	&	&	CCONJ
abr-191	172	13	2006	2006	NUM
abr-191	172	14	;	;	PUNCT
abr-191	172	15	huron	huron	PROPN
abr-191	172	16	consulting	consulting	NOUN
abr-191	172	17	,	,	PUNCT
abr-191	172	18	2003	2003	NUM
abr-191	172	19	&	&	CCONJ
abr-191	172	20	2004	2004	NUM
abr-191	172	21	;	;	PUNCT
abr-191	172	22	palmrose	palmrose	ADJ
abr-191	172	23	et	et	PROPN
abr-191	172	24	al	al	PROPN
abr-191	172	25	.	.	PROPN
abr-191	172	26	,	,	PUNCT
abr-191	172	27	2004	2004	NUM
abr-191	172	28	)	)	PUNCT
abr-191	172	29	,	,	PUNCT
abr-191	172	30	the	the	DET
abr-191	172	31	sample	sample	NOUN
abr-191	172	32	increases	increase	VERB
abr-191	172	33	,	,	PUNCT
abr-191	172	34	although	although	SCONJ
abr-191	172	35	not	not	PART
abr-191	172	36	consistently	consistently	ADV
abr-191	172	37	,	,	PUNCT
abr-191	172	38	across	across	ADP
abr-191	172	39	years	year	NOUN
abr-191	172	40	with	with	ADP
abr-191	172	41	the	the	DET
abr-191	172	42	largest	large	ADJ
abr-191	172	43	number	number	NOUN
abr-191	172	44	of	of	ADP
abr-191	172	45	announcements	announcement	NOUN
abr-191	172	46	in	in	ADP
abr-191	172	47	2004	2004	NUM
abr-191	172	48	.	.	PUNCT
abr-191	173	1	although	although	SCONJ
abr-191	173	2	over	over	ADP
abr-191	173	3	50	50	NUM
abr-191	173	4	percent	percent	NOUN
abr-191	173	5	of	of	ADP
abr-191	173	6	restatement	restatement	NOUN
abr-191	173	7	announcements	announcement	NOUN
abr-191	173	8	are	be	AUX
abr-191	173	9	clustered	cluster	VERB
abr-191	173	10	in	in	ADP
abr-191	173	11	the	the	DET
abr-191	173	12	business	business	NOUN
abr-191	173	13	and	and	CCONJ
abr-191	173	14	services	service	NOUN
abr-191	173	15	industry	industry	NOUN
abr-191	173	16	grouping	grouping	NOUN
abr-191	173	17	,	,	PUNCT
abr-191	173	18	the	the	DET
abr-191	173	19	distribution	distribution	NOUN
abr-191	173	20	of	of	ADP
abr-191	173	21	restatements	restatement	NOUN
abr-191	173	22	across	across	ADP
abr-191	173	23	both	both	DET
abr-191	173	24	calendar	calendar	NOUN
abr-191	173	25	quarters	quarter	NOUN
abr-191	173	26	(	(	PUNCT
abr-191	173	27	not	not	PART
abr-191	173	28	tabulated	tabulate	VERB
abr-191	173	29	)	)	PUNCT
abr-191	173	30	and	and	CCONJ
abr-191	173	31	years	year	NOUN
abr-191	173	32	is	be	AUX
abr-191	173	33	independent	independent	ADJ
abr-191	173	34	of	of	ADP
abr-191	173	35	industry	industry	NOUN
abr-191	173	36	.	.	PUNCT
abr-191	174	1	this	this	DET
abr-191	174	2	54	54	NUM
abr-191	174	3	suggests	suggest	VERB
abr-191	174	4	market	market	NOUN
abr-191	174	5	anticipation	anticipation	NOUN
abr-191	174	6	of	of	ADP
abr-191	174	7	announcements	announcement	NOUN
abr-191	174	8	due	due	ADJ
abr-191	174	9	to	to	ADP
abr-191	174	10	industry	industry	NOUN
abr-191	174	11	clustering	clustering	NOUN
abr-191	174	12	is	be	AUX
abr-191	174	13	not	not	PART
abr-191	174	14	likely	likely	ADJ
abr-191	174	15	to	to	PART
abr-191	174	16	be	be	AUX
abr-191	174	17	an	an	DET
abr-191	174	18	important	important	ADJ
abr-191	174	19	factor	factor	NOUN
abr-191	174	20	in	in	ADP
abr-191	174	21	the	the	DET
abr-191	174	22	observed	observed	ADJ
abr-191	174	23	market	market	NOUN
abr-191	174	24	reactions	reaction	NOUN
abr-191	174	25	.	.	PUNCT
abr-191	175	1	table	table	NOUN
abr-191	175	2	3	3	NUM
abr-191	175	3	presents	present	VERB
abr-191	175	4	the	the	DET
abr-191	175	5	summary	summary	NOUN
abr-191	175	6	statistics	statistic	NOUN
abr-191	175	7	for	for	ADP
abr-191	175	8	the	the	DET
abr-191	175	9	car	car	NOUN
abr-191	175	10	associated	associate	VERB
abr-191	175	11	with	with	ADP
abr-191	175	12	restatement	restatement	NOUN
abr-191	175	13	announcements	announcement	NOUN
abr-191	175	14	across	across	ADP
abr-191	175	15	four	four	NUM
abr-191	175	16	different	different	ADJ
abr-191	175	17	return	return	NOUN
abr-191	175	18	windows	window	NOUN
abr-191	175	19	.	.	PUNCT
abr-191	176	1	in	in	ADP
abr-191	176	2	addition	addition	NOUN
abr-191	176	3	to	to	ADP
abr-191	176	4	providing	provide	VERB
abr-191	176	5	returns	return	NOUN
abr-191	176	6	on	on	ADP
abr-191	176	7	all	all	DET
abr-191	176	8	restatements	restatement	NOUN
abr-191	176	9	in	in	ADP
abr-191	176	10	panel	panel	NOUN
abr-191	176	11	a	a	PRON
abr-191	176	12	,	,	PUNCT
abr-191	176	13	the	the	DET
abr-191	176	14	table	table	NOUN
abr-191	176	15	classified	classify	VERB
abr-191	176	16	restatements	restatement	NOUN
abr-191	176	17	into	into	ADP
abr-191	176	18	two	two	NUM
abr-191	176	19	distinct	distinct	ADJ
abr-191	176	20	subsets	subset	NOUN
abr-191	176	21	.	.	PUNCT
abr-191	177	1	panel	panel	NOUN
abr-191	177	2	b	b	PROPN
abr-191	177	3	contains	contain	VERB
abr-191	177	4	those	those	DET
abr-191	177	5	restatements	restatement	NOUN
abr-191	177	6	announced	announce	VERB
abr-191	177	7	in	in	ADP
abr-191	177	8	conjunction	conjunction	NOUN
abr-191	177	9	with	with	ADP
abr-191	177	10	earnings	earning	NOUN
abr-191	177	11	releases	release	NOUN
abr-191	177	12	and	and	CCONJ
abr-191	177	13	panel	panel	NOUN
abr-191	177	14	c	c	PROPN
abr-191	177	15	contains	contain	VERB
abr-191	177	16	those	those	DET
abr-191	177	17	restatements	restatement	NOUN
abr-191	177	18	announced	announce	VERB
abr-191	177	19	separately	separately	ADV
abr-191	177	20	.	.	PUNCT
abr-191	178	1	the	the	DET
abr-191	178	2	mean	mean	ADJ
abr-191	178	3	car	car	NOUN
abr-191	178	4	for	for	ADP
abr-191	178	5	the	the	DET
abr-191	178	6	full	full	ADJ
abr-191	178	7	restatement	restatement	NOUN
abr-191	178	8	sample	sample	NOUN
abr-191	178	9	on	on	ADP
abr-191	178	10	days	day	NOUN
abr-191	178	11	(	(	PUNCT
abr-191	178	12	0	0	NUM
abr-191	178	13	,	,	PUNCT
abr-191	178	14	1	1	NUM
abr-191	178	15	)	)	PUNCT
abr-191	178	16	is	be	AUX
abr-191	178	17	negative	negative	ADJ
abr-191	178	18	4.5	4.5	NUM
abr-191	178	19	percent	percent	NOUN
abr-191	178	20	.	.	PUNCT
abr-191	179	1	as	as	SCONJ
abr-191	179	2	the	the	DET
abr-191	179	3	reaction	reaction	NOUN
abr-191	179	4	window	window	NOUN
abr-191	179	5	is	be	AUX
abr-191	179	6	expanded	expand	VERB
abr-191	179	7	for	for	ADP
abr-191	179	8	the	the	DET
abr-191	179	9	full	full	ADJ
abr-191	179	10	sample	sample	NOUN
abr-191	179	11	,	,	PUNCT
abr-191	179	12	returns	return	NOUN
abr-191	179	13	become	become	VERB
abr-191	179	14	increasingly	increasingly	ADV
abr-191	179	15	negative	negative	ADJ
abr-191	179	16	up	up	ADP
abr-191	179	17	to	to	PART
abr-191	179	18	5.6	5.6	NUM
abr-191	179	19	percent	percent	NOUN
abr-191	179	20	for	for	ADP
abr-191	179	21	days	day	NOUN
abr-191	179	22	(	(	PUNCT
abr-191	179	23	-1	-1	ADP
abr-191	179	24	to	to	ADP
abr-191	179	25	3	3	NUM
abr-191	179	26	)	)	PUNCT
abr-191	179	27	.	.	PUNCT
abr-191	180	1	the	the	DET
abr-191	180	2	mean	mean	ADJ
abr-191	180	3	car	car	NOUN
abr-191	180	4	on	on	ADP
abr-191	180	5	days	day	NOUN
abr-191	180	6	(	(	PUNCT
abr-191	180	7	0	0	NUM
abr-191	180	8	,	,	PUNCT
abr-191	180	9	1	1	NUM
abr-191	180	10	)	)	PUNCT
abr-191	180	11	for	for	ADP
abr-191	180	12	restatements	restatement	NOUN
abr-191	180	13	announced	announce	VERB
abr-191	180	14	in	in	ADP
abr-191	180	15	earnings	earning	NOUN
abr-191	180	16	releases	release	NOUN
abr-191	180	17	is	be	AUX
abr-191	180	18	negative	negative	ADJ
abr-191	180	19	3.0	3.0	NUM
abr-191	180	20	percent	percent	NOUN
abr-191	180	21	,	,	PUNCT
abr-191	180	22	which	which	PRON
abr-191	180	23	is	be	AUX
abr-191	180	24	significantly	significantly	ADV
abr-191	180	25	greater	great	ADJ
abr-191	180	26	than	than	ADP
abr-191	180	27	the	the	DET
abr-191	180	28	mean	mean	ADJ
abr-191	180	29	car	car	NOUN
abr-191	180	30	of	of	ADP
abr-191	180	31	restatements	restatement	NOUN
abr-191	180	32	announced	announce	VERB
abr-191	180	33	separately	separately	ADV
abr-191	180	34	of	of	ADP
abr-191	180	35	negative	negative	ADJ
abr-191	180	36	5.4	5.4	NUM
abr-191	180	37	percent	percent	NOUN
abr-191	180	38	(	(	PUNCT
abr-191	180	39	z	z	NOUN
abr-191	180	40	-	-	NOUN
abr-191	180	41	statistic	statistic	NOUN
abr-191	180	42	3.06	3.06	NUM
abr-191	180	43	)	)	PUNCT
abr-191	180	44	.	.	PUNCT
abr-191	181	1	this	this	PRON
abr-191	181	2	supports	support	VERB
abr-191	181	3	the	the	DET
abr-191	181	4	conjecture	conjecture	NOUN
abr-191	181	5	that	that	SCONJ
abr-191	181	6	information	information	NOUN
abr-191	181	7	contained	contain	VERB
abr-191	181	8	in	in	ADP
abr-191	181	9	earning	earn	VERB
abr-191	181	10	releases	release	NOUN
abr-191	181	11	may	may	AUX
abr-191	181	12	attenuate	attenuate	VERB
abr-191	181	13	reactions	reaction	NOUN
abr-191	181	14	to	to	ADP
abr-191	181	15	the	the	DET
abr-191	181	16	restatement	restatement	NOUN
abr-191	181	17	announcements	announcement	NOUN
abr-191	181	18	.	.	PUNCT
abr-191	182	1	as	as	SCONJ
abr-191	182	2	expected	expect	VERB
abr-191	182	3	,	,	PUNCT
abr-191	182	4	the	the	DET
abr-191	182	5	car	car	NOUN
abr-191	182	6	are	be	AUX
abr-191	182	7	significantly	significantly	ADV
abr-191	182	8	negative	negative	ADJ
abr-191	182	9	across	across	ADP
abr-191	182	10	all	all	DET
abr-191	182	11	four	four	NUM
abr-191	182	12	different	different	ADJ
abr-191	182	13	return	return	NOUN
abr-191	182	14	windows	window	NOUN
abr-191	182	15	and	and	CCONJ
abr-191	182	16	all	all	DET
abr-191	182	17	three	three	NUM
abr-191	182	18	classifications	classification	NOUN
abr-191	182	19	of	of	ADP
abr-191	182	20	announcement	announcement	NOUN
abr-191	182	21	groupings	grouping	NOUN
abr-191	182	22	.	.	PUNCT
abr-191	183	1	the	the	DET
abr-191	183	2	car	car	NOUN
abr-191	183	3	in	in	ADP
abr-191	183	4	the	the	DET
abr-191	183	5	first	first	ADJ
abr-191	183	6	column	column	NOUN
abr-191	183	7	of	of	ADP
abr-191	183	8	table	table	NOUN
abr-191	183	9	3	3	NUM
abr-191	183	10	represents	represent	VERB
abr-191	183	11	the	the	DET
abr-191	183	12	primary	primary	ADJ
abr-191	183	13	dependent	dependent	ADJ
abr-191	183	14	variable	variable	NOUN
abr-191	183	15	for	for	ADP
abr-191	183	16	the	the	DET
abr-191	183	17	regressions	regression	NOUN
abr-191	183	18	associated	associate	VERB
abr-191	183	19	with	with	ADP
abr-191	183	20	hypotheses	hypothesis	NOUN
abr-191	183	21	one	one	NUM
abr-191	183	22	.	.	PUNCT
abr-191	184	1	table	table	NOUN
abr-191	184	2	4	4	NUM
abr-191	184	3	presents	present	VERB
abr-191	184	4	descriptive	descriptive	ADJ
abr-191	184	5	statistics	statistic	NOUN
abr-191	184	6	and	and	CCONJ
abr-191	184	7	univariate	univariate	ADJ
abr-191	184	8	results	result	NOUN
abr-191	184	9	for	for	ADP
abr-191	184	10	the	the	DET
abr-191	184	11	control	control	NOUN
abr-191	184	12	variables	variable	NOUN
abr-191	184	13	.	.	PUNCT
abr-191	185	1	in	in	ADP
abr-191	185	2	most	most	ADJ
abr-191	185	3	cases	case	NOUN
abr-191	185	4	,	,	PUNCT
abr-191	185	5	the	the	DET
abr-191	185	6	results	result	NOUN
abr-191	185	7	are	be	AUX
abr-191	185	8	similar	similar	ADJ
abr-191	185	9	to	to	ADP
abr-191	185	10	the	the	DET
abr-191	185	11	findings	finding	NOUN
abr-191	185	12	of	of	ADP
abr-191	185	13	prs	prs	NOUN
abr-191	185	14	(	(	PUNCT
abr-191	185	15	2004	2004	NUM
abr-191	185	16	)	)	PUNCT
abr-191	185	17	.	.	PUNCT
abr-191	186	1	fraud	fraud	NOUN
abr-191	186	2	observations	observation	NOUN
abr-191	186	3	(	(	PUNCT
abr-191	186	4	12	12	NUM
abr-191	186	5	percent	percent	NOUN
abr-191	186	6	,	,	PUNCT
abr-191	186	7	84	84	NUM
abr-191	186	8	of	of	ADP
abr-191	186	9	719	719	NUM
abr-191	186	10	)	)	PUNCT
abr-191	186	11	have	have	VERB
abr-191	186	12	an	an	DET
abr-191	186	13	average	average	ADJ
abr-191	186	14	car	car	NOUN
abr-191	186	15	of	of	ADP
abr-191	186	16	negative	negative	ADJ
abr-191	186	17	11	11	NUM
abr-191	186	18	percent	percent	NOUN
abr-191	186	19	,	,	PUNCT
abr-191	186	20	significantly	significantly	ADV
abr-191	186	21	lower	low	ADJ
abr-191	186	22	than	than	ADP
abr-191	186	23	the	the	DET
abr-191	186	24	negative	negative	ADJ
abr-191	186	25	3.6	3.6	NUM
abr-191	186	26	percent	percent	NOUN
abr-191	186	27	car	car	NOUN
abr-191	186	28	associated	associate	VERB
abr-191	186	29	with	with	ADP
abr-191	186	30	non	non	ADJ
abr-191	186	31	-	-	ADJ
abr-191	186	32	fraud	fraud	ADJ
abr-191	186	33	observations	observation	NOUN
abr-191	186	34	(	(	PUNCT
abr-191	186	35	t	t	NOUN
abr-191	186	36	-	-	PUNCT
abr-191	186	37	statistic	statistic	NOUN
abr-191	186	38	=	=	NOUN
abr-191	186	39	-2.83	-2.83	NUM
abr-191	186	40	)	)	PUNCT
abr-191	186	41	.	.	PUNCT
abr-191	187	1	restatements	restatement	NOUN
abr-191	187	2	involving	involve	VERB
abr-191	187	3	core	core	NOUN
abr-191	187	4	accounts	account	NOUN
abr-191	187	5	announcements	announcement	NOUN
abr-191	187	6	of	of	ADP
abr-191	187	7	all	all	DET
abr-191	187	8	potential	potential	ADJ
abr-191	187	9	restatements	restatement	NOUN
abr-191	187	10	a	a	DET
abr-191	187	11	1368	1368	NUM
abr-191	187	12	duplicate	duplicate	NOUN
abr-191	187	13	restatement	restatement	NOUN
abr-191	187	14	announcements	announcement	NOUN
abr-191	187	15	b	b	PROPN
abr-191	187	16	(	(	PUNCT
abr-191	187	17	30	30	NUM
abr-191	187	18	)	)	PUNCT
abr-191	187	19	restatements	restatement	NOUN
abr-191	187	20	for	for	ADP
abr-191	187	21	technical	technical	ADJ
abr-191	187	22	reasons	reason	NOUN
abr-191	187	23	not	not	PART
abr-191	187	24	amounting	amount	VERB
abr-191	187	25	to	to	ADP
abr-191	187	26	misstatements	misstatement	NOUN
abr-191	187	27	c	c	X
abr-191	187	28	(	(	PUNCT
abr-191	187	29	213	213	NUM
abr-191	187	30	)	)	PUNCT
abr-191	187	31	announcements	announcement	NOUN
abr-191	187	32	that	that	PRON
abr-191	187	33	did	do	AUX
abr-191	187	34	not	not	PART
abr-191	187	35	result	result	VERB
abr-191	187	36	in	in	ADP
abr-191	187	37	actual	actual	ADJ
abr-191	187	38	restatements	restatement	NOUN
abr-191	187	39	d	d	X
abr-191	187	40	(	(	PUNCT
abr-191	187	41	74	74	NUM
abr-191	187	42	)	)	PUNCT
abr-191	187	43	restatements	restatement	NOUN
abr-191	187	44	eliminated	eliminate	VERB
abr-191	187	45	by	by	ADP
abr-191	187	46	missing	miss	VERB
abr-191	187	47	data	datum	NOUN
abr-191	187	48	e	e	NOUN
abr-191	187	49	(	(	PUNCT
abr-191	187	50	332	332	NUM
abr-191	187	51	)	)	PUNCT
abr-191	187	52	restatements	restatement	NOUN
abr-191	187	53	included	include	VERB
abr-191	187	54	in	in	ADP
abr-191	187	55	analysis	analysis	NOUN
abr-191	187	56	719	719	NUM
abr-191	187	57	d	d	NOUN
abr-191	187	58	announcements	announcement	NOUN
abr-191	187	59	of	of	ADP
abr-191	187	60	potential	potential	ADJ
abr-191	187	61	restatements	restatement	NOUN
abr-191	187	62	later	later	ADV
abr-191	187	63	determined	determine	VERB
abr-191	187	64	to	to	PART
abr-191	187	65	be	be	AUX
abr-191	187	66	unnecessary	unnecessary	ADJ
abr-191	187	67	.	.	PUNCT
abr-191	188	1	c	c	NOUN
abr-191	188	2	restatements	restatement	NOUN
abr-191	188	3	for	for	ADP
abr-191	188	4	technical	technical	ADJ
abr-191	188	5	reasons	reason	NOUN
abr-191	188	6	such	such	ADJ
abr-191	188	7	as	as	ADP
abr-191	188	8	change	change	NOUN
abr-191	188	9	in	in	ADP
abr-191	188	10	accounting	accounting	NOUN
abr-191	188	11	policy	policy	NOUN
abr-191	188	12	,	,	PUNCT
abr-191	188	13	discontinued	discontinue	VERB
abr-191	188	14	operations	operation	NOUN
abr-191	188	15	,	,	PUNCT
abr-191	188	16	mergers	merger	NOUN
abr-191	188	17	/	/	SYM
abr-191	188	18	acquisitions	acquisition	NOUN
abr-191	188	19	,	,	PUNCT
abr-191	188	20	and	and	CCONJ
abr-191	188	21	stock	stock	NOUN
abr-191	188	22	splits	split	NOUN
abr-191	188	23	were	be	AUX
abr-191	188	24	eliminated	eliminate	VERB
abr-191	188	25	because	because	SCONJ
abr-191	188	26	they	they	PRON
abr-191	188	27	are	be	AUX
abr-191	188	28	not	not	PART
abr-191	188	29	properly	properly	ADV
abr-191	188	30	classified	classify	VERB
abr-191	188	31	as	as	ADP
abr-191	188	32	misstatements	misstatement	NOUN
abr-191	188	33	.	.	PUNCT
abr-191	189	1	e	e	NOUN
abr-191	189	2	restatements	restatement	NOUN
abr-191	189	3	with	with	ADP
abr-191	189	4	missing	miss	VERB
abr-191	189	5	data	data	NOUN
abr-191	189	6	items	item	NOUN
abr-191	189	7	are	be	AUX
abr-191	189	8	those	those	DET
abr-191	189	9	primarily	primarily	ADV
abr-191	189	10	missing	missing	ADJ
abr-191	189	11	crsp	crsp	ADJ
abr-191	189	12	returns	return	NOUN
abr-191	189	13	and	and	CCONJ
abr-191	189	14	the	the	DET
abr-191	189	15	five	five	NUM
abr-191	189	16	years	year	NOUN
abr-191	189	17	of	of	ADP
abr-191	189	18	data	datum	NOUN
abr-191	189	19	required	require	VERB
abr-191	189	20	to	to	PART
abr-191	189	21	compute	compute	VERB
abr-191	189	22	dechow	dechow	PROPN
abr-191	189	23	&	&	CCONJ
abr-191	189	24	dichev	dichev	PROPN
abr-191	189	25	(	(	PUNCT
abr-191	189	26	2002	2002	NUM
abr-191	189	27	)	)	PUNCT
abr-191	189	28	earnings	earning	NOUN
abr-191	189	29	quality	quality	NOUN
abr-191	189	30	metric	metric	NOUN
abr-191	189	31	.	.	PUNCT
abr-191	190	1	table	table	NOUN
abr-191	190	2	1	1	NUM
abr-191	190	3	sample	sample	NOUN
abr-191	190	4	attrition	attrition	NOUN
abr-191	190	5	a	a	DET
abr-191	190	6	number	number	NOUN
abr-191	190	7	of	of	ADP
abr-191	190	8	initial	initial	ADJ
abr-191	190	9	restatement	restatement	NOUN
abr-191	190	10	announcements	announcement	NOUN
abr-191	190	11	identified	identify	VERB
abr-191	190	12	through	through	ADP
abr-191	190	13	key	key	ADJ
abr-191	190	14	word	word	NOUN
abr-191	190	15	searches	search	NOUN
abr-191	190	16	on	on	ADP
abr-191	190	17	lexis	lexis	X
abr-191	190	18	nexis	nexis	PROPN
abr-191	190	19	(	(	PUNCT
abr-191	190	20	july	july	PROPN
abr-191	190	21	2002	2002	NUM
abr-191	190	22	december	december	PROPN
abr-191	190	23	2004	2004	NUM
abr-191	190	24	)	)	PUNCT
abr-191	190	25	and	and	CCONJ
abr-191	190	26	the	the	DET
abr-191	190	27	gao	gao	PROPN
abr-191	190	28	database	database	NOUN
abr-191	190	29	(	(	PUNCT
abr-191	190	30	january	january	PROPN
abr-191	190	31	1997	1997	NUM
abr-191	190	32	june	june	PROPN
abr-191	190	33	2002	2002	NUM
abr-191	190	34	)	)	PUNCT
abr-191	190	35	.	.	PUNCT
abr-191	191	1	b	b	X
abr-191	191	2	firms	firm	NOUN
abr-191	191	3	that	that	PRON
abr-191	191	4	announced	announce	VERB
abr-191	191	5	a	a	DET
abr-191	191	6	restatement	restatement	NOUN
abr-191	191	7	within	within	ADP
abr-191	191	8	a	a	DET
abr-191	191	9	six	six	NUM
abr-191	191	10	month	month	NOUN
abr-191	191	11	period	period	NOUN
abr-191	191	12	of	of	ADP
abr-191	191	13	a	a	DET
abr-191	191	14	prior	prior	ADJ
abr-191	191	15	announcement	announcement	NOUN
abr-191	191	16	were	be	AUX
abr-191	191	17	eliminated	eliminate	VERB
abr-191	191	18	from	from	ADP
abr-191	191	19	the	the	DET
abr-191	191	20	sample	sample	NOUN
abr-191	191	21	if	if	SCONJ
abr-191	191	22	the	the	DET
abr-191	191	23	restated	restate	VERB
abr-191	191	24	periods	period	NOUN
abr-191	191	25	were	be	AUX
abr-191	191	26	the	the	DET
abr-191	191	27	same	same	ADJ
abr-191	191	28	as	as	ADP
abr-191	191	29	in	in	ADP
abr-191	191	30	the	the	DET
abr-191	191	31	original	original	ADJ
abr-191	191	32	announcement	announcement	NOUN
abr-191	191	33	.	.	PUNCT
abr-191	192	1	55	55	NUM
abr-191	192	2	also	also	ADV
abr-191	192	3	have	have	VERB
abr-191	192	4	significantly	significantly	ADV
abr-191	192	5	lower	low	ADJ
abr-191	192	6	average	average	ADJ
abr-191	192	7	car	car	NOUN
abr-191	192	8	of	of	ADP
abr-191	192	9	negative	negative	ADJ
abr-191	192	10	6.5	6.5	NUM
abr-191	192	11	percent	percent	NOUN
abr-191	192	12	compared	compare	VERB
abr-191	192	13	to	to	ADP
abr-191	192	14	negative	negative	ADJ
abr-191	192	15	0.9	0.9	NUM
abr-191	192	16	percent	percent	NOUN
abr-191	192	17	for	for	ADP
abr-191	192	18	non	non	ADJ
abr-191	192	19	-	-	ADJ
abr-191	192	20	core	core	ADJ
abr-191	192	21	restatements	restatement	NOUN
abr-191	192	22	(	(	PUNCT
abr-191	192	23	t	t	NOUN
abr-191	192	24	-	-	PUNCT
abr-191	192	25	statistic	statistic	NOUN
abr-191	192	26	=	=	SYM
abr-191	192	27	-6.38	-6.38	PROPN
abr-191	192	28	)	)	PUNCT
abr-191	192	29	.	.	PUNCT
abr-191	193	1	as	as	ADP
abr-191	193	2	in	in	ADP
abr-191	193	3	the	the	DET
abr-191	193	4	prs	prs	NOUN
abr-191	193	5	study	study	NOUN
abr-191	193	6	,	,	PUNCT
abr-191	193	7	the	the	DET
abr-191	193	8	97	97	NUM
abr-191	193	9	restatements	restatement	NOUN
abr-191	193	10	attributed	attribute	VERB
abr-191	193	11	(	(	PUNCT
abr-191	193	12	attrib	attrib	NOUN
abr-191	193	13	)	)	PUNCT
abr-191	193	14	to	to	ADP
abr-191	193	15	auditors	auditor	NOUN
abr-191	193	16	result	result	VERB
abr-191	193	17	in	in	ADP
abr-191	193	18	the	the	DET
abr-191	193	19	most	most	ADV
abr-191	193	20	negative	negative	ADJ
abr-191	193	21	returns	return	NOUN
abr-191	193	22	(	(	PUNCT
abr-191	193	23	10.4	10.4	NUM
abr-191	193	24	percent	percent	NOUN
abr-191	193	25	)	)	PUNCT
abr-191	193	26	and	and	CCONJ
abr-191	193	27	the	the	DET
abr-191	193	28	357	357	NUM
abr-191	193	29	attributed	attribute	VERB
abr-191	193	30	to	to	ADP
abr-191	193	31	management	management	NOUN
abr-191	193	32	the	the	DET
abr-191	193	33	second	second	ADJ
abr-191	193	34	most	most	ADV
abr-191	193	35	negative	negative	ADJ
abr-191	193	36	returns	return	NOUN
abr-191	193	37	(	(	PUNCT
abr-191	193	38	4.9	4.9	NUM
abr-191	193	39	percent	percent	NOUN
abr-191	193	40	)	)	PUNCT
abr-191	193	41	.	.	PUNCT
abr-191	194	1	of	of	ADP
abr-191	194	2	those	those	DET
abr-191	194	3	restatements	restatement	NOUN
abr-191	194	4	attributed	attribute	VERB
abr-191	194	5	to	to	ADP
abr-191	194	6	only	only	ADV
abr-191	194	7	one	one	NUM
abr-191	194	8	party	party	NOUN
abr-191	194	9	,	,	PUNCT
abr-191	194	10	the	the	DET
abr-191	194	11	sec	sec	PROPN
abr-191	194	12	initiated	initiate	VERB
abr-191	194	13	restatements	restatement	NOUN
abr-191	194	14	resulted	result	VERB
abr-191	194	15	in	in	ADP
abr-191	194	16	the	the	DET
abr-191	194	17	least	least	ADJ
abr-191	194	18	negative	negative	ADJ
abr-191	194	19	returns	return	NOUN
abr-191	194	20	(	(	PUNCT
abr-191	194	21	2.8	2.8	NUM
abr-191	194	22	percent	percent	NOUN
abr-191	194	23	)	)	PUNCT
abr-191	194	24	.	.	PUNCT
abr-191	195	1	despite	despite	SCONJ
abr-191	195	2	the	the	DET
abr-191	195	3	somewhat	somewhat	ADV
abr-191	195	4	logical	logical	ADJ
abr-191	195	5	presumption	presumption	NOUN
abr-191	195	6	that	that	SCONJ
abr-191	195	7	sec	sec	PROPN
abr-191	195	8	involvement	involvement	NOUN
abr-191	195	9	should	should	AUX
abr-191	195	10	elicit	elicit	VERB
abr-191	195	11	a	a	DET
abr-191	195	12	more	more	ADV
abr-191	195	13	negative	negative	ADJ
abr-191	195	14	reaction	reaction	NOUN
abr-191	195	15	,	,	PUNCT
abr-191	195	16	the	the	DET
abr-191	195	17	above	above	ADJ
abr-191	195	18	findings	finding	NOUN
abr-191	195	19	are	be	AUX
abr-191	195	20	corroborated	corroborate	VERB
abr-191	195	21	by	by	ADP
abr-191	195	22	dechow	dechow	PROPN
abr-191	195	23	et	et	PROPN
abr-191	195	24	al	al	PROPN
abr-191	195	25	.	.	PROPN
abr-191	196	1	(	(	PUNCT
abr-191	196	2	1996	1996	NUM
abr-191	196	3	)	)	PUNCT
abr-191	197	1	,	,	PUNCT
abr-191	197	2	who	who	PRON
abr-191	197	3	document	document	VERB
abr-191	197	4	auditor	auditor	NOUN
abr-191	197	5	identified	identify	VERB
abr-191	197	6	accounting	accounting	NOUN
abr-191	197	7	problems	problem	NOUN
abr-191	197	8	as	as	ADP
abr-191	197	9	being	be	AUX
abr-191	197	10	associated	associate	VERB
abr-191	197	11	with	with	ADP
abr-191	197	12	more	more	ADV
abr-191	197	13	negative	negative	ADJ
abr-191	197	14	reactions	reaction	NOUN
abr-191	197	15	than	than	ADP
abr-191	197	16	those	those	PRON
abr-191	197	17	identified	identify	VERB
abr-191	197	18	by	by	ADP
abr-191	197	19	the	the	DET
abr-191	197	20	sec	sec	PROPN
abr-191	197	21	.	.	PUNCT
abr-191	198	1	the	the	DET
abr-191	198	2	materiality	materiality	NOUN
abr-191	198	3	(	(	PUNCT
abr-191	198	4	mat	mat	NOUN
abr-191	198	5	)	)	PUNCT
abr-191	198	6	measure	measure	NOUN
abr-191	198	7	indicates	indicate	VERB
abr-191	198	8	that	that	SCONJ
abr-191	198	9	restatements	restatement	NOUN
abr-191	198	10	associated	associate	VERB
abr-191	198	11	with	with	ADP
abr-191	198	12	larger	large	ADJ
abr-191	198	13	decreases	decrease	NOUN
abr-191	198	14	in	in	ADP
abr-191	198	15	net	net	ADJ
abr-191	198	16	income	income	NOUN
abr-191	198	17	are	be	AUX
abr-191	198	18	associated	associate	VERB
abr-191	198	19	with	with	ADP
abr-191	198	20	returns	return	NOUN
abr-191	198	21	that	that	PRON
abr-191	198	22	are	be	AUX
abr-191	198	23	more	more	ADV
abr-191	198	24	negative	negative	ADJ
abr-191	198	25	.	.	PUNCT
abr-191	199	1	returns	return	NOUN
abr-191	199	2	decrease	decrease	VERB
abr-191	199	3	significantly	significantly	ADV
abr-191	199	4	as	as	ADP
abr-191	199	5	the	the	DET
abr-191	199	6	number	number	NOUN
abr-191	199	7	of	of	ADP
abr-191	199	8	account	account	NOUN
abr-191	199	9	groups	group	NOUN
abr-191	199	10	(	(	PUNCT
abr-191	199	11	pervas	pervas	NOUN
abr-191	199	12	)	)	PUNCT
abr-191	199	13	increases	increase	NOUN
abr-191	199	14	(	(	PUNCT
abr-191	199	15	f	f	NOUN
abr-191	199	16	-	-	PUNCT
abr-191	199	17	statistic	statistic	NOUN
abr-191	199	18	=	=	NOUN
abr-191	199	19	21.55	21.55	NUM
abr-191	199	20	,	,	PUNCT
abr-191	199	21	p	p	NOUN
abr-191	199	22	-	-	PUNCT
abr-191	199	23	value	value	NOUN
abr-191	199	24	<	<	X
abr-191	199	25	.01	.01	NUM
abr-191	199	26	)	)	PUNCT
abr-191	199	27	.	.	PUNCT
abr-191	200	1	although	although	SCONJ
abr-191	200	2	the	the	DET
abr-191	200	3	majority	majority	NOUN
abr-191	200	4	of	of	ADP
abr-191	200	5	the	the	DET
abr-191	200	6	full	full	ADJ
abr-191	200	7	restatement	restatement	NOUN
abr-191	200	8	sample	sample	NOUN
abr-191	200	9	affects	affect	VERB
abr-191	200	10	only	only	ADV
abr-191	200	11	one	one	NUM
abr-191	200	12	account	account	NOUN
abr-191	200	13	group	group	NOUN
abr-191	200	14	(	(	PUNCT
abr-191	200	15	75	75	NUM
abr-191	200	16	percent	percent	NOUN
abr-191	200	17	,	,	PUNCT
abr-191	200	18	541	541	NUM
abr-191	200	19	out	out	ADP
abr-191	200	20	of	of	ADP
abr-191	200	21	713	713	NUM
abr-191	200	22	)	)	PUNCT
abr-191	200	23	and	and	CCONJ
abr-191	200	24	is	be	AUX
abr-191	200	25	associated	associate	VERB
abr-191	200	26	with	with	ADP
abr-191	200	27	a	a	DET
abr-191	200	28	negative	negative	ADJ
abr-191	200	29	reaction	reaction	NOUN
abr-191	200	30	of	of	ADP
abr-191	200	31	3	3	NUM
abr-191	200	32	percent	percent	NOUN
abr-191	200	33	,	,	PUNCT
abr-191	200	34	restatements	restatement	NOUN
abr-191	200	35	affecting	affect	VERB
abr-191	200	36	more	more	ADJ
abr-191	200	37	than	than	ADP
abr-191	200	38	four	four	NUM
abr-191	200	39	account	account	NOUN
abr-191	200	40	groups	group	NOUN
abr-191	200	41	elicit	elicit	VERB
abr-191	200	42	a	a	DET
abr-191	200	43	considerably	considerably	ADV
abr-191	200	44	larger	large	ADJ
abr-191	200	45	negative	negative	ADJ
abr-191	200	46	return	return	NOUN
abr-191	200	47	of	of	ADP
abr-191	200	48	19	19	NUM
abr-191	200	49	percent	percent	NOUN
abr-191	200	50	.	.	PUNCT
abr-191	201	1	these	these	DET
abr-191	201	2	results	result	NOUN
abr-191	201	3	are	be	AUX
abr-191	201	4	also	also	ADV
abr-191	201	5	consistent	consistent	ADJ
abr-191	201	6	with	with	ADP
abr-191	201	7	those	those	PRON
abr-191	201	8	in	in	ADP
abr-191	201	9	the	the	DET
abr-191	201	10	prs	prs	NOUN
abr-191	201	11	(	(	PUNCT
abr-191	201	12	2004	2004	NUM
abr-191	201	13	)	)	PUNCT
abr-191	201	14	study	study	NOUN
abr-191	201	15	.	.	PUNCT
abr-191	202	1	the	the	DET
abr-191	202	2	number	number	NOUN
abr-191	202	3	of	of	ADP
abr-191	202	4	years	year	NOUN
abr-191	202	5	(	(	PUNCT
abr-191	202	6	years	year	NOUN
abr-191	202	7	)	)	PUNCT
abr-191	202	8	that	that	PRON
abr-191	202	9	were	be	AUX
abr-191	202	10	restated	restate	VERB
abr-191	202	11	averages	average	NOUN
abr-191	202	12	1.4	1.4	NUM
abr-191	202	13	for	for	ADP
abr-191	202	14	the	the	DET
abr-191	202	15	entire	entire	ADJ
abr-191	202	16	sample	sample	NOUN
abr-191	202	17	.	.	PUNCT
abr-191	203	1	the	the	DET
abr-191	203	2	average	average	ADJ
abr-191	203	3	120	120	NUM
abr-191	203	4	-	-	PUNCT
abr-191	203	5	day	day	NOUN
abr-191	203	6	return	return	NOUN
abr-191	203	7	for	for	ADP
abr-191	203	8	the	the	DET
abr-191	203	9	sample	sample	NOUN
abr-191	203	10	firms	firm	NOUN
abr-191	203	11	is	be	AUX
abr-191	203	12	negative	negative	ADJ
abr-191	203	13	4.3	4.3	NUM
abr-191	203	14	percent	percent	NOUN
abr-191	203	15	.	.	PUNCT
abr-191	204	1	industry	industry	NOUN
abr-191	204	2	a	a	DET
abr-191	204	3	food	food	NOUN
abr-191	204	4	products	product	NOUN
abr-191	204	5	5	5	NUM
abr-191	204	6	1	1	NUM
abr-191	204	7	%	%	NOUN
abr-191	204	8	2	2	NUM
abr-191	204	9	<	<	X
abr-191	204	10	1	1	NUM
abr-191	204	11	%	%	NOUN
abr-191	204	12	5	5	NUM
abr-191	204	13	1	1	NUM
abr-191	204	14	%	%	NOUN
abr-191	204	15	1	1	NUM
abr-191	204	16	<	<	NOUN
abr-191	204	17	1	1	NUM
abr-191	204	18	%	%	NOUN
abr-191	204	19	13	13	NUM
abr-191	204	20	2	2	NUM
abr-191	204	21	%	%	NOUN
abr-191	204	22	recreation	recreation	NOUN
abr-191	204	23	2	2	NUM
abr-191	204	24	<	<	X
abr-191	204	25	1	1	NUM
abr-191	204	26	%	%	NOUN
abr-191	204	27	4	4	NUM
abr-191	204	28	1	1	NUM
abr-191	204	29	%	%	NOUN
abr-191	204	30	7	7	NUM
abr-191	204	31	1	1	NUM
abr-191	204	32	%	%	NOUN
abr-191	204	33	2	2	NUM
abr-191	204	34	<	<	NOUN
abr-191	204	35	1	1	NUM
abr-191	204	36	%	%	NOUN
abr-191	204	37	15	15	NUM
abr-191	204	38	2	2	NUM
abr-191	204	39	%	%	NOUN
abr-191	204	40	printing	printing	NOUN
abr-191	204	41	and	and	CCONJ
abr-191	204	42	publishing	publishing	NOUN
abr-191	204	43	0	0	PUNCT
abr-191	205	1	<	<	X
abr-191	205	2	1	1	NUM
abr-191	205	3	%	%	NOUN
abr-191	205	4	1	1	NUM
abr-191	205	5	<	<	NOUN
abr-191	205	6	1	1	NUM
abr-191	205	7	%	%	NOUN
abr-191	205	8	2	2	NUM
abr-191	205	9	<	<	X
abr-191	205	10	1	1	NUM
abr-191	205	11	%	%	NOUN
abr-191	205	12	1	1	NUM
abr-191	205	13	<	<	NOUN
abr-191	205	14	1	1	NUM
abr-191	205	15	%	%	NOUN
abr-191	205	16	4	4	NUM
abr-191	205	17	1	1	NUM
abr-191	205	18	%	%	NOUN
abr-191	205	19	consumer	consumer	NOUN
abr-191	205	20	goods	good	NOUN
abr-191	205	21	3	3	NUM
abr-191	205	22	<	<	NOUN
abr-191	205	23	1	1	NUM
abr-191	205	24	%	%	NOUN
abr-191	205	25	2	2	NUM
abr-191	205	26	<	<	X
abr-191	205	27	1	1	NUM
abr-191	205	28	%	%	NOUN
abr-191	205	29	1	1	NUM
abr-191	205	30	<	<	NOUN
abr-191	205	31	1	1	NUM
abr-191	205	32	%	%	NOUN
abr-191	205	33	2	2	NUM
abr-191	205	34	<	<	NOUN
abr-191	205	35	1	1	NUM
abr-191	205	36	%	%	NOUN
abr-191	205	37	8	8	NUM
abr-191	205	38	1	1	NUM
abr-191	205	39	%	%	NOUN
abr-191	205	40	apparel	apparel	NOUN
abr-191	205	41	3	3	NUM
abr-191	205	42	<	<	SYM
abr-191	205	43	1	1	NUM
abr-191	205	44	%	%	NOUN
abr-191	205	45	1	1	NUM
abr-191	205	46	<	<	NOUN
abr-191	205	47	1	1	NUM
abr-191	205	48	%	%	NOUN
abr-191	205	49	1	1	NUM
abr-191	205	50	<	<	NOUN
abr-191	205	51	1	1	NUM
abr-191	205	52	%	%	NOUN
abr-191	205	53	2	2	NUM
abr-191	205	54	<	<	NOUN
abr-191	205	55	1	1	NUM
abr-191	205	56	%	%	NOUN
abr-191	205	57	7	7	NUM
abr-191	205	58	1	1	NUM
abr-191	205	59	%	%	NOUN
abr-191	205	60	healthcare	healthcare	PROPN
abr-191	205	61	&	&	CCONJ
abr-191	205	62	medical	medical	ADJ
abr-191	205	63	products	product	NOUN
abr-191	205	64	15	15	NUM
abr-191	205	65	2	2	NUM
abr-191	205	66	%	%	NOUN
abr-191	205	67	11	11	NUM
abr-191	205	68	2	2	NUM
abr-191	205	69	%	%	NOUN
abr-191	205	70	15	15	NUM
abr-191	205	71	2	2	NUM
abr-191	205	72	%	%	NOUN
abr-191	205	73	17	17	NUM
abr-191	205	74	2	2	NUM
abr-191	205	75	%	%	NOUN
abr-191	205	76	58	58	NUM
abr-191	205	77	8	8	NUM
abr-191	205	78	%	%	NOUN
abr-191	205	79	construction	construction	NOUN
abr-191	205	80	&	&	CCONJ
abr-191	205	81	materials	material	NOUN
abr-191	205	82	1	1	NUM
abr-191	205	83	<	<	NOUN
abr-191	205	84	1	1	NUM
abr-191	205	85	%	%	NOUN
abr-191	205	86	0	0	NUM
abr-191	205	87	0	0	NUM
abr-191	205	88	%	%	NOUN
abr-191	205	89	2	2	NUM
abr-191	205	90	<	<	X
abr-191	205	91	1	1	NUM
abr-191	205	92	%	%	NOUN
abr-191	205	93	1	1	NUM
abr-191	205	94	<	<	NOUN
abr-191	205	95	1	1	NUM
abr-191	205	96	%	%	NOUN
abr-191	205	97	4	4	NUM
abr-191	205	98	1	1	NUM
abr-191	205	99	%	%	NOUN
abr-191	205	100	steel	steel	NOUN
abr-191	205	101	works	work	VERB
abr-191	205	102	2	2	NUM
abr-191	205	103	<	<	SYM
abr-191	205	104	1	1	NUM
abr-191	205	105	%	%	NOUN
abr-191	205	106	1	1	NUM
abr-191	205	107	<	<	NOUN
abr-191	205	108	1	1	NUM
abr-191	205	109	%	%	NOUN
abr-191	205	110	1	1	NUM
abr-191	205	111	<	<	NOUN
abr-191	205	112	1	1	NUM
abr-191	205	113	%	%	NOUN
abr-191	205	114	1	1	NUM
abr-191	205	115	<	<	NOUN
abr-191	205	116	1	1	NUM
abr-191	205	117	%	%	NOUN
abr-191	205	118	5	5	NUM
abr-191	205	119	1	1	NUM
abr-191	205	120	%	%	NOUN
abr-191	205	121	fabricated	fabricate	VERB
abr-191	205	122	products	product	NOUN
abr-191	205	123	&	&	CCONJ
abr-191	205	124	machinery	machinery	NOUN
abr-191	205	125	10	10	NUM
abr-191	205	126	1	1	NUM
abr-191	205	127	%	%	NOUN
abr-191	205	128	5	5	NUM
abr-191	205	129	1	1	NUM
abr-191	205	130	%	%	NOUN
abr-191	205	131	6	6	NUM
abr-191	205	132	1	1	NUM
abr-191	205	133	%	%	NOUN
abr-191	205	134	11	11	NUM
abr-191	205	135	2	2	NUM
abr-191	205	136	%	%	NOUN
abr-191	205	137	32	32	NUM
abr-191	205	138	4	4	NUM
abr-191	205	139	%	%	NOUN
abr-191	205	140	electrical	electrical	ADJ
abr-191	205	141	equipment	equipment	NOUN
abr-191	205	142	1	1	NUM
abr-191	205	143	<	<	SYM
abr-191	205	144	1	1	NUM
abr-191	205	145	%	%	NOUN
abr-191	205	146	0	0	NUM
abr-191	205	147	0	0	NUM
abr-191	205	148	%	%	NOUN
abr-191	205	149	3	3	NUM
abr-191	205	150	<	<	NOUN
abr-191	205	151	1	1	NUM
abr-191	205	152	%	%	NOUN
abr-191	205	153	0	0	NUM
abr-191	205	154	0	0	NUM
abr-191	205	155	%	%	NOUN
abr-191	205	156	4	4	NUM
abr-191	205	157	1	1	NUM
abr-191	205	158	%	%	NOUN
abr-191	205	159	automobiles	automobile	NOUN
abr-191	205	160	&	&	CCONJ
abr-191	205	161	trucks	truck	NOUN
abr-191	205	162	0	0	NUM
abr-191	205	163	0	0	NUM
abr-191	205	164	%	%	NOUN
abr-191	205	165	2	2	NUM
abr-191	205	166	<	<	X
abr-191	205	167	1	1	NUM
abr-191	205	168	%	%	NOUN
abr-191	205	169	2	2	NUM
abr-191	205	170	<	<	X
abr-191	205	171	1	1	NUM
abr-191	205	172	%	%	NOUN
abr-191	205	173	2	2	NUM
abr-191	205	174	<	<	X
abr-191	205	175	1	1	NUM
abr-191	205	176	%	%	NOUN
abr-191	205	177	6	6	NUM
abr-191	205	178	1	1	NUM
abr-191	205	179	%	%	NOUN
abr-191	205	180	petroleum	petroleum	NOUN
abr-191	205	181	&	&	CCONJ
abr-191	205	182	natural	natural	ADJ
abr-191	205	183	gas	gas	NOUN
abr-191	205	184	10	10	NUM
abr-191	205	185	1	1	NUM
abr-191	205	186	%	%	NOUN
abr-191	205	187	5	5	NUM
abr-191	205	188	1	1	NUM
abr-191	205	189	%	%	NOUN
abr-191	205	190	5	5	NUM
abr-191	205	191	1	1	NUM
abr-191	205	192	%	%	NOUN
abr-191	205	193	4	4	NUM
abr-191	205	194	1	1	NUM
abr-191	205	195	%	%	NOUN
abr-191	205	196	24	24	NUM
abr-191	205	197	3	3	NUM
abr-191	205	198	%	%	NOUN
abr-191	205	199	utilities	utility	NOUN
abr-191	205	200	8	8	NUM
abr-191	205	201	1	1	NUM
abr-191	205	202	%	%	NOUN
abr-191	205	203	3	3	NUM
abr-191	205	204	<	<	NOUN
abr-191	205	205	1	1	NUM
abr-191	205	206	%	%	NOUN
abr-191	205	207	4	4	NUM
abr-191	205	208	1	1	NUM
abr-191	205	209	%	%	NOUN
abr-191	205	210	6	6	NUM
abr-191	205	211	1	1	NUM
abr-191	205	212	%	%	NOUN
abr-191	205	213	21	21	NUM
abr-191	205	214	3	3	NUM
abr-191	205	215	%	%	NOUN
abr-191	205	216	communications	communication	NOUN
abr-191	205	217	12	12	NUM
abr-191	205	218	2	2	NUM
abr-191	205	219	%	%	NOUN
abr-191	205	220	7	7	NUM
abr-191	205	221	1	1	NUM
abr-191	205	222	%	%	NOUN
abr-191	205	223	6	6	NUM
abr-191	205	224	1	1	NUM
abr-191	205	225	%	%	NOUN
abr-191	205	226	7	7	NUM
abr-191	205	227	1	1	NUM
abr-191	205	228	%	%	NOUN
abr-191	205	229	32	32	NUM
abr-191	205	230	4	4	NUM
abr-191	205	231	%	%	NOUN
abr-191	205	232	personal	personal	ADJ
abr-191	205	233	&	&	CCONJ
abr-191	205	234	business	business	PROPN
abr-191	205	235	services	service	NOUN
abr-191	205	236	116	116	NUM
abr-191	205	237	16	16	NUM
abr-191	205	238	%	%	NOUN
abr-191	205	239	67	67	NUM
abr-191	205	240	9	9	NUM
abr-191	205	241	%	%	NOUN
abr-191	205	242	94	94	NUM
abr-191	205	243	13	13	NUM
abr-191	205	244	%	%	NOUN
abr-191	205	245	99	99	NUM
abr-191	205	246	14	14	NUM
abr-191	205	247	%	%	NOUN
abr-191	205	248	376	376	NUM
abr-191	205	249	52	52	NUM
abr-191	205	250	%	%	NOUN
abr-191	205	251	business	business	NOUN
abr-191	205	252	equipment	equipment	NOUN
abr-191	205	253	3	3	NUM
abr-191	205	254	<	<	SYM
abr-191	205	255	1	1	NUM
abr-191	205	256	%	%	NOUN
abr-191	205	257	0	0	NUM
abr-191	205	258	0	0	NUM
abr-191	205	259	%	%	NOUN
abr-191	205	260	1	1	NUM
abr-191	205	261	<	<	X
abr-191	205	262	1	1	NUM
abr-191	205	263	%	%	NOUN
abr-191	205	264	2	2	NUM
abr-191	205	265	<	<	X
abr-191	205	266	1	1	NUM
abr-191	205	267	%	%	NOUN
abr-191	205	268	6	6	NUM
abr-191	205	269	1	1	NUM
abr-191	205	270	%	%	NOUN
abr-191	205	271	computer	computer	NOUN
abr-191	205	272	software	software	NOUN
abr-191	205	273	33	33	NUM
abr-191	205	274	5	5	NUM
abr-191	205	275	%	%	NOUN
abr-191	205	276	21	21	NUM
abr-191	205	277	3	3	NUM
abr-191	205	278	%	%	NOUN
abr-191	205	279	25	25	NUM
abr-191	205	280	3	3	NUM
abr-191	205	281	%	%	NOUN
abr-191	205	282	25	25	NUM
abr-191	205	283	3	3	NUM
abr-191	205	284	%	%	NOUN
abr-191	205	285	104	104	NUM
abr-191	205	286	14	14	NUM
abr-191	205	287	%	%	NOUN
abr-191	205	288	total	total	NOUN
abr-191	205	289	224	224	NUM
abr-191	205	290	31	31	NUM
abr-191	205	291	%	%	NOUN
abr-191	205	292	132	132	NUM
abr-191	205	293	19	19	NUM
abr-191	205	294	%	%	NOUN
abr-191	205	295	180	180	NUM
abr-191	205	296	25	25	NUM
abr-191	205	297	%	%	NOUN
abr-191	205	298	183	183	NUM
abr-191	205	299	25	25	NUM
abr-191	205	300	%	%	NOUN
abr-191	205	301	719	719	NUM
abr-191	205	302	100	100	NUM
abr-191	205	303	%	%	NOUN
abr-191	205	304	table	table	NOUN
abr-191	205	305	2	2	NUM
abr-191	205	306	distribution	distribution	NOUN
abr-191	205	307	of	of	ADP
abr-191	205	308	restatement	restatement	NOUN
abr-191	205	309	sample	sample	NOUN
abr-191	205	310	by	by	ADP
abr-191	205	311	industry	industry	NOUN
abr-191	205	312	and	and	CCONJ
abr-191	205	313	announcement	announcement	NOUN
abr-191	205	314	quarter	quarter	NOUN
abr-191	205	315	total	total	NOUN
abr-191	205	316	a	a	DET
abr-191	205	317	industries	industry	NOUN
abr-191	205	318	are	be	AUX
abr-191	205	319	defined	define	VERB
abr-191	205	320	by	by	ADP
abr-191	205	321	sic	sic	ADJ
abr-191	205	322	code	code	NOUN
abr-191	205	323	based	base	VERB
abr-191	205	324	on	on	ADP
abr-191	205	325	a	a	DET
abr-191	205	326	modified	modify	VERB
abr-191	205	327	version	version	NOUN
abr-191	205	328	of	of	ADP
abr-191	205	329	fama	fama	PROPN
abr-191	205	330	and	and	CCONJ
abr-191	205	331	french	french	NOUN
abr-191	205	332	's	's	PART
abr-191	205	333	classification	classification	NOUN
abr-191	205	334	for	for	ADP
abr-191	205	335	30	30	NUM
abr-191	205	336	industries	industry	NOUN
abr-191	205	337	.	.	PUNCT
abr-191	206	1	1	1	NUM
abr-191	206	2	432	432	NUM
abr-191	206	3	announcement	announcement	NOUN
abr-191	206	4	quarter	quarter	NOUN
abr-191	206	5	56	56	NUM
abr-191	206	6	the	the	DET
abr-191	206	7	number	number	NOUN
abr-191	206	8	of	of	ADP
abr-191	206	9	firms	firm	NOUN
abr-191	206	10	that	that	PRON
abr-191	206	11	engaged	engage	VERB
abr-191	206	12	a	a	DET
abr-191	206	13	big	big	ADJ
abr-191	206	14	n	n	NOUN
abr-191	206	15	(	(	PUNCT
abr-191	206	16	bign	bign	ADJ
abr-191	206	17	)	)	PUNCT
abr-191	206	18	auditor	auditor	NOUN
abr-191	206	19	is	be	AUX
abr-191	206	20	substantially	substantially	ADV
abr-191	206	21	higher	high	ADJ
abr-191	206	22	than	than	ADP
abr-191	206	23	those	those	PRON
abr-191	206	24	that	that	PRON
abr-191	206	25	did	do	VERB
abr-191	206	26	not	not	PART
abr-191	206	27	,	,	PUNCT
abr-191	206	28	89	89	NUM
abr-191	206	29	percent	percent	NOUN
abr-191	206	30	compared	compare	VERB
abr-191	206	31	to	to	ADP
abr-191	206	32	11	11	NUM
abr-191	206	33	percent	percent	NOUN
abr-191	206	34	.	.	PUNCT
abr-191	207	1	this	this	DET
abr-191	207	2	representation	representation	NOUN
abr-191	207	3	remains	remain	VERB
abr-191	207	4	consistent	consistent	ADJ
abr-191	207	5	across	across	ADP
abr-191	207	6	both	both	DET
abr-191	207	7	sub	sub	NOUN
abr-191	207	8	-	-	NOUN
abr-191	207	9	samples	sample	NOUN
abr-191	207	10	.	.	PUNCT
abr-191	208	1	in	in	ADP
abr-191	208	2	the	the	DET
abr-191	208	3	sub	sub	NOUN
abr-191	208	4	-	-	NOUN
abr-191	208	5	sample	sample	NOUN
abr-191	208	6	of	of	ADP
abr-191	208	7	no	no	DET
abr-191	208	8	earnings	earning	NOUN
abr-191	208	9	release	release	NOUN
abr-191	208	10	announcements	announcement	NOUN
abr-191	208	11	,	,	PUNCT
abr-191	208	12	however	however	ADV
abr-191	208	13	,	,	PUNCT
abr-191	208	14	the	the	DET
abr-191	208	15	returns	return	NOUN
abr-191	208	16	are	be	AUX
abr-191	208	17	more	more	ADJ
abr-191	208	18	market	market	NOUN
abr-191	208	19	-	-	PUNCT
abr-191	208	20	adjusted	adjust	VERB
abr-191	208	21	car	car	NOUN
abr-191	208	22	%	%	NOUN
abr-191	208	23	a	a	DET
abr-191	208	24	0	0	NUM
abr-191	208	25	,	,	PUNCT
abr-191	208	26	1	1	NUM
abr-191	208	27	-1	-1	NOUN
abr-191	208	28	,	,	PUNCT
abr-191	208	29	0	0	NUM
abr-191	208	30	,	,	PUNCT
abr-191	208	31	1	1	NUM
abr-191	208	32	-1	-1	NOUN
abr-191	208	33	,	,	PUNCT
abr-191	208	34	0	0	NUM
abr-191	208	35	,	,	PUNCT
abr-191	208	36	1	1	NUM
abr-191	208	37	,	,	PUNCT
abr-191	208	38	2	2	NUM
abr-191	208	39	-1	-1	NOUN
abr-191	208	40	,	,	PUNCT
abr-191	208	41	0	0	NUM
abr-191	208	42	,	,	PUNCT
abr-191	208	43	1	1	NUM
abr-191	208	44	,	,	PUNCT
abr-191	208	45	3	3	NUM
abr-191	208	46	mean	mean	NOUN
abr-191	209	1	-4.50	-4.50	PRON
abr-191	209	2	-5.16	-5.16	PROPN
abr-191	209	3	-5.42	-5.42	NUM
abr-191	209	4	-5.59	-5.59	NUM
abr-191	209	5	standard	standard	ADJ
abr-191	209	6	deviation	deviation	NOUN
abr-191	209	7	0.14	0.14	NUM
abr-191	209	8	0.15	0.15	NUM
abr-191	209	9	0.15	0.15	NUM
abr-191	209	10	0.16	0.16	NUM
abr-191	209	11	t	t	PROPN
abr-191	209	12	-statistic	-statistic	PROPN
abr-191	209	13	c	c	PROPN
abr-191	209	14	(	(	PUNCT
abr-191	209	15	-8.77	-8.77	NUM
abr-191	209	16	)	)	PUNCT
abr-191	209	17	(	(	PUNCT
abr-191	209	18	-9.54	-9.54	X
abr-191	209	19	)	)	PUNCT
abr-191	209	20	(	(	PUNCT
abr-191	209	21	-9.42	-9.42	NUM
abr-191	209	22	)	)	PUNCT
abr-191	209	23	(	(	PUNCT
abr-191	209	24	-9.64	-9.64	X
abr-191	209	25	)	)	PUNCT
abr-191	209	26	first	first	ADV
abr-191	209	27	quartile	quartile	VERB
abr-191	209	28	-7.69	-7.69	NUM
abr-191	209	29	-8.85	-8.85	X
abr-191	209	30	-9.73	-9.73	NUM
abr-191	209	31	-9.92	-9.92	PROPN
abr-191	209	32	median	median	PROPN
abr-191	209	33	-1.60	-1.60	VERB
abr-191	209	34	-2.11	-2.11	PROPN
abr-191	209	35	-2.74	-2.74	NUM
abr-191	209	36	-2.76	-2.76	NUM
abr-191	209	37	third	third	ADJ
abr-191	209	38	quartile	quartile	NOUN
abr-191	209	39	1.62	1.62	NUM
abr-191	209	40	1.49	1.49	NUM
abr-191	209	41	1.47	1.47	NUM
abr-191	209	42	1.47	1.47	NUM
abr-191	209	43	panel	panel	NOUN
abr-191	209	44	b	b	NOUN
abr-191	209	45	:	:	PUNCT
abr-191	209	46	restatements	restatement	NOUN
abr-191	209	47	announced	announce	VERB
abr-191	209	48	in	in	ADP
abr-191	209	49	earnings	earning	NOUN
abr-191	209	50	releases	release	NOUN
abr-191	209	51	d	d	NOUN
abr-191	209	52	mean	mean	PROPN
abr-191	209	53	-3.00	-3.00	NUM
abr-191	209	54	-3.71	-3.71	NUM
abr-191	209	55	-4.02	-4.02	PROPN
abr-191	209	56	-4.04	-4.04	NUM
abr-191	209	57	standard	standard	ADJ
abr-191	209	58	deviation	deviation	NOUN
abr-191	209	59	0.12	0.12	NUM
abr-191	209	60	0.13	0.13	NUM
abr-191	209	61	0.15	0.15	NUM
abr-191	209	62	0.15	0.15	NUM
abr-191	209	63	t	t	PROPN
abr-191	209	64	-statistic	-statistic	PROPN
abr-191	209	65	c	c	PROPN
abr-191	209	66	(	(	PUNCT
abr-191	209	67	-3.98	-3.98	NOUN
abr-191	209	68	)	)	PUNCT
abr-191	209	69	(	(	PUNCT
abr-191	209	70	-4.65	-4.65	NUM
abr-191	209	71	)	)	PUNCT
abr-191	209	72	(	(	PUNCT
abr-191	209	73	-4.46	-4.46	NOUN
abr-191	209	74	)	)	PUNCT
abr-191	209	75	(	(	PUNCT
abr-191	209	76	-4.47	-4.47	NOUN
abr-191	209	77	)	)	PUNCT
abr-191	209	78	first	first	ADV
abr-191	209	79	quartile	quartile	ADV
abr-191	209	80	-6.10	-6.10	VERB
abr-191	209	81	-8.12	-8.12	NUM
abr-191	209	82	-9.73	-9.73	NUM
abr-191	209	83	-8.08	-8.08	PROPN
abr-191	209	84	median	median	PROPN
abr-191	209	85	-0.67	-0.67	NUM
abr-191	209	86	-1.30	-1.30	INTJ
abr-191	209	87	-1.85	-1.85	NUM
abr-191	209	88	-2.41	-2.41	NUM
abr-191	209	89	third	third	ADJ
abr-191	209	90	quartile	quartile	NOUN
abr-191	209	91	3.13	3.13	NUM
abr-191	209	92	2.85	2.85	NUM
abr-191	209	93	2.78	2.78	NUM
abr-191	209	94	3.04	3.04	NUM
abr-191	209	95	mean	mean	NOUN
abr-191	209	96	-5.43	-5.43	NUM
abr-191	209	97	-6.04	-6.04	NUM
abr-191	209	98	-6.28	-6.28	PRON
abr-191	209	99	-6.54	-6.54	NUM
abr-191	209	100	standard	standard	ADJ
abr-191	209	101	deviation	deviation	NOUN
abr-191	209	102	0.14	0.14	NUM
abr-191	209	103	0.15	0.15	NUM
abr-191	209	104	0.16	0.16	NUM
abr-191	209	105	0.16	0.16	NUM
abr-191	209	106	t	t	PROPN
abr-191	209	107	-statistic	-statistic	PROPN
abr-191	209	108	c	c	PROPN
abr-191	209	109	(	(	PUNCT
abr-191	209	110	-7.93	-7.93	NUM
abr-191	209	111	)	)	PUNCT
abr-191	209	112	(	(	PUNCT
abr-191	209	113	-8.40	-8.40	NOUN
abr-191	209	114	)	)	PUNCT
abr-191	209	115	(	(	PUNCT
abr-191	209	116	-8.44	-8.44	X
abr-191	209	117	)	)	PUNCT
abr-191	209	118	(	(	PUNCT
abr-191	209	119	-8.71	-8.71	NUM
abr-191	209	120	)	)	PUNCT
abr-191	209	121	first	first	ADV
abr-191	209	122	quartile	quartile	ADV
abr-191	209	123	-8.44	-8.44	PUNCT
abr-191	209	124	-9.03	-9.03	PROPN
abr-191	209	125	-9.58	-9.58	ADJ
abr-191	209	126	-10.30	-10.30	PROPN
abr-191	209	127	median	median	PROPN
abr-191	209	128	-2.12	-2.12	NUM
abr-191	209	129	-2.59	-2.59	NUM
abr-191	209	130	-3.02	-3.02	NUM
abr-191	209	131	-2.99	-2.99	NOUN
abr-191	209	132	third	third	NOUN
abr-191	209	133	quartile	quartile	NOUN
abr-191	209	134	0.87	0.87	NUM
abr-191	209	135	1.02	1.02	NUM
abr-191	209	136	1.37	1.37	NUM
abr-191	209	137	1.25	1.25	NUM
abr-191	209	138	c	c	NOUN
abr-191	209	139	null	null	ADJ
abr-191	209	140	hypothesis	hypothesis	NOUN
abr-191	209	141	for	for	ADP
abr-191	209	142	each	each	DET
abr-191	209	143	window	window	NOUN
abr-191	209	144	is	be	AUX
abr-191	209	145	car	car	NOUN
abr-191	209	146	=	=	NOUN
abr-191	209	147	0	0	X
abr-191	209	148	.	.	PUNCT
abr-191	210	1	t	t	PROPN
abr-191	210	2	-tests	-test	NOUN
abr-191	210	3	are	be	AUX
abr-191	210	4	two	two	NUM
abr-191	210	5	-	-	PUNCT
abr-191	210	6	tailed	tailed	ADJ
abr-191	210	7	.	.	PUNCT
abr-191	211	1	d	d	PRON
abr-191	211	2	subset	subset	NOUN
abr-191	211	3	of	of	ADP
abr-191	211	4	273	273	NUM
abr-191	211	5	restatements	restatement	NOUN
abr-191	211	6	announced	announce	VERB
abr-191	211	7	in	in	ADP
abr-191	211	8	earnings	earning	NOUN
abr-191	211	9	releases	release	NOUN
abr-191	211	10	.	.	PUNCT
abr-191	212	1	e	e	NOUN
abr-191	212	2	subset	subset	VERB
abr-191	212	3	of	of	ADP
abr-191	212	4	446	446	NUM
abr-191	212	5	restatements	restatement	NOUN
abr-191	212	6	announced	announce	VERB
abr-191	212	7	separately	separately	ADV
abr-191	212	8	from	from	ADP
abr-191	212	9	earnings	earning	NOUN
abr-191	212	10	releases	release	NOUN
abr-191	212	11	.	.	PUNCT
abr-191	213	1	panel	panel	NOUN
abr-191	213	2	c	c	NOUN
abr-191	213	3	:	:	PUNCT
abr-191	213	4	restatements	restatement	NOUN
abr-191	213	5	not	not	PART
abr-191	213	6	announced	announce	VERB
abr-191	213	7	in	in	ADP
abr-191	213	8	earnings	earning	NOUN
abr-191	213	9	releases	release	NOUN
abr-191	213	10	e	e	NOUN
abr-191	213	11	panel	panel	NOUN
abr-191	213	12	a	a	X
abr-191	213	13	:	:	PUNCT
abr-191	213	14	all	all	DET
abr-191	213	15	restatements	restatement	NOUN
abr-191	213	16	b	b	PROPN
abr-191	213	17	table	table	NOUN
abr-191	213	18	3	3	NUM
abr-191	213	19	event	event	NOUN
abr-191	213	20	window	window	NOUN
abr-191	213	21	surrounding	surround	VERB
abr-191	213	22	announcement	announcement	NOUN
abr-191	213	23	day	day	NOUN
abr-191	213	24	0	0	NUM
abr-191	214	1	b	b	NOUN
abr-191	214	2	announcements	announcement	NOUN
abr-191	214	3	of	of	ADP
abr-191	214	4	719	719	NUM
abr-191	214	5	restatements	restatement	NOUN
abr-191	214	6	to	to	PART
abr-191	214	7	correct	correct	VERB
abr-191	214	8	misstatements	misstatement	NOUN
abr-191	214	9	of	of	ADP
abr-191	214	10	annual	annual	ADJ
abr-191	214	11	and	and	CCONJ
abr-191	214	12	quarterly	quarterly	ADJ
abr-191	214	13	financial	financial	ADJ
abr-191	214	14	reports	report	NOUN
abr-191	214	15	announced	announce	VERB
abr-191	214	16	between	between	ADP
abr-191	214	17	1997	1997	NUM
abr-191	214	18	and	and	CCONJ
abr-191	214	19	2004	2004	NUM
abr-191	214	20	.	.	PUNCT
abr-191	215	1	cumulative	cumulative	ADJ
abr-191	215	2	abnormal	abnormal	ADJ
abr-191	215	3	returns	return	NOUN
abr-191	215	4	a	a	DET
abr-191	215	5	market	market	NOUN
abr-191	215	6	-	-	PUNCT
abr-191	215	7	adjusted	adjust	VERB
abr-191	215	8	car	car	NOUN
abr-191	215	9	calculated	calculate	VERB
abr-191	215	10	using	use	VERB
abr-191	215	11	equally	equally	ADV
abr-191	215	12	weighted	weight	VERB
abr-191	215	13	index	index	NOUN
abr-191	215	14	(	(	PUNCT
abr-191	215	15	palmrose	palmrose	X
abr-191	215	16	et	et	PROPN
abr-191	215	17	al	al	PROPN
abr-191	215	18	.	.	PROPN
abr-191	215	19	2004	2004	NUM
abr-191	215	20	)	)	PUNCT
abr-191	215	21	.	.	PUNCT
abr-191	216	1	calculated	calculate	VERB
abr-191	216	2	as	as	ADP
abr-191	216	3	the	the	DET
abr-191	216	4	summation	summation	NOUN
abr-191	216	5	of	of	ADP
abr-191	216	6	firm	firm	NOUN
abr-191	216	7	i	i	PRON
abr-191	216	8	's	's	PART
abr-191	216	9	daily	daily	ADV
abr-191	216	10	return	return	VERB
abr-191	216	11	less	less	ADJ
abr-191	216	12	crsp	crsp	NOUN
abr-191	216	13	market	market	NOUN
abr-191	216	14	index	index	NOUN
abr-191	216	15	return	return	NOUN
abr-191	216	16	over	over	ADP
abr-191	216	17	each	each	PRON
abr-191	216	18	of	of	ADP
abr-191	216	19	the	the	DET
abr-191	216	20	four	four	NUM
abr-191	216	21	event	event	NOUN
abr-191	216	22	windows	window	NOUN
abr-191	216	23	.	.	PUNCT
abr-191	217	1	57	57	NUM
abr-191	217	2	negative	negative	ADJ
abr-191	217	3	for	for	ADP
abr-191	217	4	big	big	ADJ
abr-191	217	5	n	n	ADJ
abr-191	217	6	firms	firm	NOUN
abr-191	217	7	(	(	PUNCT
abr-191	217	8	-5.6	-5.6	ADJ
abr-191	217	9	percent	percent	NOUN
abr-191	217	10	compared	compare	VERB
abr-191	217	11	to	to	ADP
abr-191	217	12	-3.7	-3.7	NOUN
abr-191	217	13	percent	percent	NOUN
abr-191	217	14	)	)	PUNCT
abr-191	217	15	,	,	PUNCT
abr-191	217	16	but	but	CCONJ
abr-191	217	17	not	not	PART
abr-191	217	18	significantly	significantly	ADV
abr-191	217	19	so	so	ADV
abr-191	217	20	(	(	PUNCT
abr-191	217	21	t	t	NOUN
abr-191	217	22	-	-	PUNCT
abr-191	217	23	statistic	statistic	NOUN
abr-191	217	24	=	=	NOUN
abr-191	217	25	0.86	0.86	NUM
abr-191	217	26	)	)	PUNCT
abr-191	217	27	.	.	PUNCT
abr-191	218	1	the	the	DET
abr-191	218	2	reverse	reverse	ADJ
abr-191	218	3	relationship	relationship	NOUN
abr-191	218	4	exists	exist	VERB
abr-191	218	5	for	for	ADP
abr-191	218	6	the	the	DET
abr-191	218	7	sub	sub	NOUN
abr-191	218	8	-	-	NOUN
abr-191	218	9	sample	sample	NOUN
abr-191	218	10	of	of	ADP
abr-191	218	11	earnings	earning	NOUN
abr-191	218	12	release	release	NOUN
abr-191	218	13	announcements	announcement	NOUN
abr-191	218	14	,	,	PUNCT
abr-191	218	15	wherein	wherein	SCONJ
abr-191	218	16	less	less	ADV
abr-191	218	17	negative	negative	ADJ
abr-191	218	18	returns	return	NOUN
abr-191	218	19	are	be	AUX
abr-191	218	20	associated	associate	VERB
abr-191	218	21	with	with	ADP
abr-191	218	22	big	big	ADJ
abr-191	218	23	n	n	NOUN
abr-191	218	24	firms	firm	NOUN
abr-191	218	25	(	(	PUNCT
abr-191	218	26	-1.8	-1.8	NUM
abr-191	218	27	percent	percent	NOUN
abr-191	218	28	compared	compare	VERB
abr-191	218	29	to	to	ADP
abr-191	218	30	-3.1	-3.1	PROPN
abr-191	218	31	percent	percent	NOUN
abr-191	218	32	)	)	PUNCT
abr-191	218	33	.	.	PUNCT
abr-191	219	1	of	of	ADP
abr-191	219	2	the	the	DET
abr-191	219	3	719	719	NUM
abr-191	219	4	firms	firm	NOUN
abr-191	219	5	,	,	PUNCT
abr-191	219	6	154	154	NUM
abr-191	219	7	(	(	PUNCT
abr-191	219	8	21	21	NUM
abr-191	219	9	percent	percent	NOUN
abr-191	219	10	)	)	PUNCT
abr-191	219	11	changed	change	VERB
abr-191	219	12	auditors	auditor	NOUN
abr-191	219	13	between	between	ADP
abr-191	219	14	the	the	DET
abr-191	219	15	latest	late	ADJ
abr-191	219	16	restated	restate	VERB
abr-191	219	17	period	period	NOUN
abr-191	219	18	and	and	CCONJ
abr-191	219	19	the	the	DET
abr-191	219	20	restatement	restatement	NOUN
abr-191	219	21	announcement	announcement	NOUN
abr-191	219	22	date	date	NOUN
abr-191	219	23	.	.	PUNCT
abr-191	220	1	both	both	PRON
abr-191	220	2	auditor	auditor	NOUN
abr-191	220	3	changes	change	NOUN
abr-191	220	4	and	and	CCONJ
abr-191	220	5	non	non	NOUN
abr-191	220	6	-	-	NOUN
abr-191	220	7	changes	change	NOUN
abr-191	220	8	are	be	AUX
abr-191	220	9	associated	associate	VERB
abr-191	220	10	with	with	ADP
abr-191	220	11	negative	negative	ADJ
abr-191	220	12	returns	return	NOUN
abr-191	220	13	across	across	ADP
abr-191	220	14	the	the	DET
abr-191	220	15	primary	primary	ADJ
abr-191	220	16	sample	sample	NOUN
abr-191	220	17	and	and	CCONJ
abr-191	220	18	sub	sub	NOUN
abr-191	220	19	-	-	NOUN
abr-191	220	20	samples	sample	NOUN
abr-191	220	21	.	.	PUNCT
abr-191	221	1	car	car	NOUN
abr-191	221	2	are	be	AUX
abr-191	221	3	not	not	PART
abr-191	221	4	significantly	significantly	ADV
abr-191	221	5	different	different	ADJ
abr-191	221	6	between	between	ADP
abr-191	221	7	groups	group	NOUN
abr-191	221	8	in	in	ADP
abr-191	221	9	the	the	DET
abr-191	221	10	full	full	ADJ
abr-191	221	11	sample	sample	NOUN
abr-191	221	12	or	or	CCONJ
abr-191	221	13	either	either	CCONJ
abr-191	221	14	sub	sub	NOUN
abr-191	221	15	-	-	NOUN
abr-191	221	16	sample	sample	NOUN
abr-191	221	17	.	.	PUNCT
abr-191	222	1	multivariate	multivariate	NOUN
abr-191	222	2	results	result	VERB
abr-191	222	3	results	result	NOUN
abr-191	222	4	of	of	ADP
abr-191	222	5	hypothesis	hypothesis	NOUN
abr-191	222	6	one	one	NOUN
abr-191	222	7	that	that	PRON
abr-191	222	8	tests	test	VERB
abr-191	222	9	the	the	DET
abr-191	222	10	impact	impact	NOUN
abr-191	222	11	earnings	earning	NOUN
abr-191	222	12	quality	quality	NOUN
abr-191	222	13	has	have	VERB
abr-191	222	14	on	on	ADP
abr-191	222	15	the	the	DET
abr-191	222	16	market	market	NOUN
abr-191	222	17	reaction	reaction	NOUN
abr-191	222	18	to	to	PART
abr-191	222	19	restatement	restatement	VERB
abr-191	222	20	announcements	announcement	NOUN
abr-191	222	21	and	and	CCONJ
abr-191	222	22	examines	examine	VERB
abr-191	222	23	the	the	DET
abr-191	222	24	earnings	earning	NOUN
abr-191	222	25	quality	quality	NOUN
abr-191	222	26	proxy	proxy	NOUN
abr-191	222	27	within	within	ADP
abr-191	222	28	the	the	DET
abr-191	222	29	context	context	NOUN
abr-191	222	30	of	of	ADP
abr-191	222	31	the	the	DET
abr-191	222	32	multivariate	multivariate	NOUN
abr-191	222	33	model	model	NOUN
abr-191	222	34	are	be	AUX
abr-191	222	35	presented	present	VERB
abr-191	222	36	in	in	ADP
abr-191	222	37	table	table	NOUN
abr-191	222	38	5	5	NUM
abr-191	222	39	.	.	PUNCT
abr-191	222	40	hypothesis	hypothesis	NOUN
abr-191	222	41	one	one	NUM
abr-191	222	42	results	result	NOUN
abr-191	222	43	for	for	ADP
abr-191	222	44	the	the	DET
abr-191	222	45	earnings	earning	NOUN
abr-191	222	46	quality	quality	NOUN
abr-191	222	47	proxy	proxy	NOUN
abr-191	222	48	(	(	PUNCT
abr-191	222	49	ddeq	ddeq	PROPN
abr-191	222	50	)	)	PUNCT
abr-191	222	51	are	be	AUX
abr-191	222	52	presented	present	VERB
abr-191	222	53	and	and	CCONJ
abr-191	222	54	discussed	discuss	VERB
abr-191	222	55	below	below	ADV
abr-191	222	56	.	.	PUNCT
abr-191	223	1	results	result	NOUN
abr-191	223	2	for	for	ADP
abr-191	223	3	the	the	DET
abr-191	223	4	ols	ol	NOUN
abr-191	223	5	regression	regression	NOUN
abr-191	223	6	for	for	ADP
abr-191	223	7	the	the	DET
abr-191	223	8	full	full	ADJ
abr-191	223	9	sample	sample	NOUN
abr-191	223	10	indicate	indicate	VERB
abr-191	223	11	the	the	DET
abr-191	223	12	model	model	NOUN
abr-191	223	13	is	be	AUX
abr-191	223	14	highly	highly	ADV
abr-191	223	15	significant	significant	ADJ
abr-191	223	16	(	(	PUNCT
abr-191	223	17	fstatistic	fstatistic	NOUN
abr-191	223	18	=	=	SYM
abr-191	223	19	7.65	7.65	NUM
abr-191	223	20	,	,	PUNCT
abr-191	223	21	adjusted	adjust	VERB
abr-191	223	22	r2	r2	NOUN
abr-191	223	23	=	=	PUNCT
abr-191	223	24	11	11	NUM
abr-191	223	25	%	%	NOUN
abr-191	223	26	)	)	PUNCT
abr-191	223	27	.	.	PUNCT
abr-191	224	1	earnings	earning	NOUN
abr-191	224	2	quality	quality	NOUN
abr-191	224	3	is	be	AUX
abr-191	224	4	significantly	significantly	ADV
abr-191	224	5	negatively	negatively	ADV
abr-191	224	6	related	relate	VERB
abr-191	224	7	to	to	PART
abr-191	224	8	restatement	restatement	VERB
abr-191	224	9	announcement	announcement	NOUN
abr-191	224	10	market	market	NOUN
abr-191	224	11	reactions	reaction	NOUN
abr-191	224	12	(	(	PUNCT
abr-191	224	13	t	t	NOUN
abr-191	224	14	-	-	PUNCT
abr-191	224	15	statistic	statistic	NOUN
abr-191	224	16	=	=	SYM
abr-191	224	17	-2.57	-2.57	PROPN
abr-191	224	18	,	,	PUNCT
abr-191	224	19	p	p	NOUN
abr-191	224	20	value	value	NOUN
abr-191	224	21	<	<	X
abr-191	224	22	.01	.01	NUM
abr-191	224	23	)	)	PUNCT
abr-191	224	24	in	in	ADP
abr-191	224	25	the	the	DET
abr-191	224	26	full	full	ADJ
abr-191	224	27	sample	sample	NOUN
abr-191	224	28	of	of	ADP
abr-191	224	29	restatement	restatement	NOUN
abr-191	224	30	announcements	announcement	NOUN
abr-191	224	31	.	.	PUNCT
abr-191	225	1	this	this	DET
abr-191	225	2	result	result	NOUN
abr-191	225	3	holds	hold	VERB
abr-191	225	4	in	in	ADP
abr-191	225	5	the	the	DET
abr-191	225	6	sub	sub	NOUN
abr-191	225	7	-	-	NOUN
abr-191	225	8	sample	sample	NOUN
abr-191	225	9	of	of	ADP
abr-191	225	10	restatements	restatement	NOUN
abr-191	225	11	announced	announce	VERB
abr-191	225	12	separately	separately	ADV
abr-191	225	13	from	from	ADP
abr-191	225	14	earnings	earning	NOUN
abr-191	225	15	releases	release	NOUN
abr-191	225	16	,	,	PUNCT
abr-191	225	17	(	(	PUNCT
abr-191	225	18	t	t	NOUN
abr-191	225	19	-	-	PUNCT
abr-191	225	20	statistic	statistic	NOUN
abr-191	225	21	=	=	SYM
abr-191	225	22	-1.84	-1.84	NOUN
abr-191	225	23	,	,	PUNCT
abr-191	225	24	p	p	NOUN
abr-191	225	25	value	value	NOUN
abr-191	225	26	<	<	X
abr-191	225	27	.05	.05	NUM
abr-191	225	28	)	)	PUNCT
abr-191	225	29	and	and	CCONJ
abr-191	225	30	in	in	ADP
abr-191	225	31	the	the	DET
abr-191	225	32	sub	sub	NOUN
abr-191	225	33	-	-	ADJ
abr-191	225	34	sample	sample	NOUN
abr-191	225	35	announced	announce	VERB
abr-191	225	36	concurrent	concurrent	NOUN
abr-191	225	37	with	with	ADP
abr-191	225	38	earnings	earning	NOUN
abr-191	225	39	announcements	announcement	NOUN
abr-191	225	40	(	(	PUNCT
abr-191	225	41	t	t	NOUN
abr-191	225	42	-	-	PUNCT
abr-191	225	43	statistic	statistic	NOUN
abr-191	225	44	=	=	NOUN
abr-191	225	45	-1.89	-1.89	NOUN
abr-191	225	46	,	,	PUNCT
abr-191	225	47	p	p	NOUN
abr-191	225	48	value	value	NOUN
abr-191	225	49	<	<	X
abr-191	225	50	.05	.05	NUM
abr-191	225	51	)	)	PUNCT
abr-191	225	52	.	.	PUNCT
abr-191	226	1	to	to	PART
abr-191	226	2	summarize	summarize	VERB
abr-191	226	3	,	,	PUNCT
abr-191	226	4	the	the	DET
abr-191	226	5	above	above	ADJ
abr-191	226	6	results	result	NOUN
abr-191	226	7	for	for	ADP
abr-191	226	8	the	the	DET
abr-191	226	9	ddeq	ddeq	NOUN
abr-191	226	10	measure	measure	NOUN
abr-191	226	11	of	of	ADP
abr-191	226	12	earnings	earning	NOUN
abr-191	226	13	quality	quality	NOUN
abr-191	226	14	support	support	NOUN
abr-191	226	15	hypothesis	hypothesis	NOUN
abr-191	226	16	one	one	NUM
abr-191	226	17	in	in	ADP
abr-191	226	18	the	the	DET
abr-191	226	19	context	context	NOUN
abr-191	226	20	of	of	ADP
abr-191	226	21	both	both	CCONJ
abr-191	226	22	the	the	DET
abr-191	226	23	full	full	ADJ
abr-191	226	24	restatement	restatement	NOUN
abr-191	226	25	sample	sample	NOUN
abr-191	226	26	and	and	CCONJ
abr-191	226	27	the	the	DET
abr-191	226	28	sub	sub	NOUN
abr-191	226	29	-	-	NOUN
abr-191	226	30	samples	sample	NOUN
abr-191	226	31	announced	announce	VERB
abr-191	226	32	both	both	PRON
abr-191	226	33	separately	separately	ADV
abr-191	226	34	from	from	ADP
abr-191	226	35	and	and	CCONJ
abr-191	226	36	with	with	ADP
abr-191	226	37	earnings	earning	NOUN
abr-191	226	38	releases	release	NOUN
abr-191	226	39	.	.	PUNCT
abr-191	227	1	in	in	ADP
abr-191	227	2	each	each	PRON
abr-191	227	3	of	of	ADP
abr-191	227	4	these	these	DET
abr-191	227	5	samples	sample	NOUN
abr-191	227	6	,	,	PUNCT
abr-191	227	7	ddeq	ddeq	NOUN
abr-191	227	8	is	be	AUX
abr-191	227	9	significantly	significantly	ADV
abr-191	227	10	negatively	negatively	ADV
abr-191	227	11	related	relate	VERB
abr-191	227	12	to	to	ADP
abr-191	227	13	the	the	DET
abr-191	227	14	market	market	NOUN
abr-191	227	15	reaction	reaction	NOUN
abr-191	227	16	to	to	PART
abr-191	227	17	restatement	restatement	VERB
abr-191	227	18	announcements	announcement	NOUN
abr-191	227	19	.	.	PUNCT
abr-191	228	1	this	this	DET
abr-191	228	2	finding	finding	NOUN
abr-191	228	3	provides	provide	VERB
abr-191	228	4	strong	strong	ADJ
abr-191	228	5	support	support	NOUN
abr-191	228	6	for	for	ADP
abr-191	228	7	hypothesis	hypothesis	NOUN
abr-191	228	8	one	one	NUM
abr-191	228	9	and	and	CCONJ
abr-191	228	10	the	the	DET
abr-191	228	11	contention	contention	NOUN
abr-191	228	12	that	that	SCONJ
abr-191	228	13	investors	investor	NOUN
abr-191	228	14	are	be	AUX
abr-191	228	15	,	,	PUNCT
abr-191	228	16	to	to	ADP
abr-191	228	17	some	some	DET
abr-191	228	18	degree	degree	NOUN
abr-191	228	19	,	,	PUNCT
abr-191	228	20	impounding	impound	VERB
abr-191	228	21	earnings	earning	NOUN
abr-191	228	22	quality	quality	NOUN
abr-191	228	23	information	information	NOUN
abr-191	228	24	into	into	ADP
abr-191	228	25	stock	stock	NOUN
abr-191	228	26	prices	price	NOUN
abr-191	228	27	.	.	PUNCT
abr-191	229	1	in	in	ADP
abr-191	229	2	addition	addition	NOUN
abr-191	229	3	to	to	ADP
abr-191	229	4	the	the	DET
abr-191	229	5	primary	primary	ADJ
abr-191	229	6	finding	finding	NOUN
abr-191	229	7	for	for	ADP
abr-191	229	8	hypothesis	hypothesis	NOUN
abr-191	229	9	one	one	NUM
abr-191	229	10	,	,	PUNCT
abr-191	229	11	there	there	PRON
abr-191	229	12	are	be	VERB
abr-191	229	13	numerous	numerous	ADJ
abr-191	229	14	results	result	NOUN
abr-191	229	15	of	of	ADP
abr-191	229	16	note	note	NOUN
abr-191	229	17	for	for	ADP
abr-191	229	18	the	the	DET
abr-191	229	19	control	control	NOUN
abr-191	229	20	variables	variable	NOUN
abr-191	229	21	included	include	VERB
abr-191	229	22	in	in	ADP
abr-191	229	23	the	the	DET
abr-191	229	24	prs	prs	NOUN
abr-191	229	25	(	(	PUNCT
abr-191	229	26	2004	2004	NUM
abr-191	229	27	)	)	PUNCT
abr-191	229	28	model	model	NOUN
abr-191	229	29	.	.	PUNCT
abr-191	230	1	not	not	PART
abr-191	230	2	surprisingly	surprisingly	ADV
abr-191	230	3	,	,	PUNCT
abr-191	230	4	fraud	fraud	NOUN
abr-191	230	5	is	be	AUX
abr-191	230	6	significantly	significantly	ADV
abr-191	230	7	negatively	negatively	ADV
abr-191	230	8	related	relate	VERB
abr-191	230	9	to	to	ADP
abr-191	230	10	the	the	DET
abr-191	230	11	market	market	NOUN
abr-191	230	12	reaction	reaction	NOUN
abr-191	230	13	across	across	ADP
abr-191	230	14	the	the	DET
abr-191	230	15	primary	primary	NOUN
abr-191	230	16	and	and	CCONJ
abr-191	230	17	both	both	DET
abr-191	230	18	sub	sub	NOUN
abr-191	230	19	-	-	NOUN
abr-191	230	20	samples	sample	NOUN
abr-191	230	21	of	of	ADP
abr-191	230	22	restatement	restatement	NOUN
abr-191	230	23	announcements	announcement	NOUN
abr-191	230	24	(	(	PUNCT
abr-191	230	25	t	t	NOUN
abr-191	230	26	-	-	PUNCT
abr-191	230	27	statistics	statistic	NOUN
abr-191	230	28	-3.28	-3.28	NOUN
abr-191	230	29	,	,	PUNCT
abr-191	230	30	-1.78	-1.78	NOUN
abr-191	230	31	,	,	PUNCT
abr-191	230	32	and	and	CCONJ
abr-191	230	33	-2.91	-2.91	ADV
abr-191	230	34	,	,	PUNCT
abr-191	230	35	p	p	NOUN
abr-191	230	36	values	value	NOUN
abr-191	230	37	<	<	X
abr-191	230	38	.01	.01	NUM
abr-191	230	39	,	,	PUNCT
abr-191	230	40	.05	.05	NUM
abr-191	230	41	and	and	CCONJ
abr-191	230	42	.01	.01	NUM
abr-191	230	43	respectively	respectively	ADV
abr-191	230	44	)	)	PUNCT
abr-191	230	45	.	.	PUNCT
abr-191	231	1	similarly	similarly	ADV
abr-191	231	2	,	,	PUNCT
abr-191	231	3	restatements	restatement	NOUN
abr-191	231	4	which	which	PRON
abr-191	231	5	impact	impact	VERB
abr-191	231	6	core	core	NOUN
abr-191	231	7	operating	operating	NOUN
abr-191	231	8	accounts	account	NOUN
abr-191	231	9	(	(	PUNCT
abr-191	231	10	core	core	NOUN
abr-191	231	11	)	)	PUNCT
abr-191	231	12	are	be	AUX
abr-191	231	13	also	also	ADV
abr-191	231	14	significantly	significantly	ADV
abr-191	231	15	negatively	negatively	ADV
abr-191	231	16	related	relate	VERB
abr-191	231	17	to	to	ADP
abr-191	231	18	the	the	DET
abr-191	231	19	market	market	NOUN
abr-191	231	20	reaction	reaction	NOUN
abr-191	231	21	(	(	PUNCT
abr-191	231	22	t	t	PROPN
abr-191	231	23	-	-	PUNCT
abr-191	231	24	statistics	statistic	NOUN
abr-191	231	25	-2.86	-2.86	NOUN
abr-191	231	26	,	,	PUNCT
abr-191	231	27	-3.25	-3.25	ADJ
abr-191	231	28	,	,	PUNCT
abr-191	231	29	and	and	CCONJ
abr-191	231	30	-1.64	-1.64	NOUN
abr-191	231	31	,	,	PUNCT
abr-191	231	32	p	p	NOUN
abr-191	231	33	values	value	NOUN
abr-191	231	34	<	<	X
abr-191	231	35	.01	.01	NUM
abr-191	231	36	,	,	PUNCT
abr-191	231	37	.01	.01	NUM
abr-191	231	38	,	,	PUNCT
abr-191	231	39	and	and	CCONJ
abr-191	231	40	.05	.05	NUM
abr-191	231	41	,	,	PUNCT
abr-191	231	42	respectively	respectively	ADV
abr-191	231	43	)	)	PUNCT
abr-191	231	44	.	.	PUNCT
abr-191	232	1	the	the	DET
abr-191	232	2	negative	negative	ADJ
abr-191	232	3	effect	effect	NOUN
abr-191	232	4	the	the	DET
abr-191	232	5	pervasiveness	pervasiveness	ADJ
abr-191	232	6	(	(	PUNCT
abr-191	232	7	pervas	pervas	NOUN
abr-191	232	8	)	)	PUNCT
abr-191	232	9	of	of	ADP
abr-191	232	10	the	the	DET
abr-191	232	11	restatement	restatement	NOUN
abr-191	232	12	has	have	AUX
abr-191	232	13	on	on	ADP
abr-191	232	14	the	the	DET
abr-191	232	15	market	market	NOUN
abr-191	232	16	reaction	reaction	NOUN
abr-191	232	17	is	be	AUX
abr-191	232	18	driven	drive	VERB
abr-191	232	19	by	by	ADP
abr-191	232	20	the	the	DET
abr-191	232	21	sub	sub	NOUN
abr-191	232	22	-	-	NOUN
abr-191	232	23	sample	sample	NOUN
abr-191	232	24	of	of	ADP
abr-191	232	25	restatements	restatement	NOUN
abr-191	232	26	not	not	PART
abr-191	232	27	announced	announce	VERB
abr-191	232	28	in	in	ADP
abr-191	232	29	earnings	earning	NOUN
abr-191	232	30	release	release	NOUN
abr-191	232	31	(	(	PUNCT
abr-191	232	32	t	t	NOUN
abr-191	232	33	-	-	PUNCT
abr-191	232	34	statistic	statistic	NOUN
abr-191	232	35	-6.95	-6.95	NOUN
abr-191	232	36	,	,	PUNCT
abr-191	232	37	p	p	NOUN
abr-191	232	38	-	-	PUNCT
abr-191	232	39	value	value	NOUN
abr-191	232	40	.01	.01	NUM
abr-191	232	41	)	)	PUNCT
abr-191	232	42	.	.	PUNCT
abr-191	233	1	the	the	DET
abr-191	233	2	finding	finding	NOUN
abr-191	233	3	that	that	SCONJ
abr-191	233	4	pervasiveness	pervasiveness	NOUN
abr-191	233	5	is	be	AUX
abr-191	233	6	not	not	PART
abr-191	233	7	significantly	significantly	ADV
abr-191	233	8	negatively	negatively	ADV
abr-191	233	9	related	relate	VERB
abr-191	233	10	to	to	ADP
abr-191	233	11	the	the	DET
abr-191	233	12	market	market	NOUN
abr-191	233	13	reaction	reaction	NOUN
abr-191	233	14	in	in	ADP
abr-191	233	15	the	the	DET
abr-191	233	16	subsample	subsample	NOUN
abr-191	233	17	of	of	ADP
abr-191	233	18	announcements	announcement	NOUN
abr-191	233	19	included	include	VERB
abr-191	233	20	with	with	ADP
abr-191	233	21	earnings	earning	NOUN
abr-191	233	22	releases	release	NOUN
abr-191	233	23	may	may	AUX
abr-191	233	24	be	be	AUX
abr-191	233	25	due	due	ADJ
abr-191	233	26	in	in	ADP
abr-191	233	27	part	part	NOUN
abr-191	233	28	to	to	ADP
abr-191	233	29	more	more	ADV
abr-191	233	30	complex	complex	ADJ
abr-191	233	31	restatements	restatement	NOUN
abr-191	233	32	warranting	warrant	VERB
abr-191	233	33	separate	separate	ADJ
abr-191	233	34	announcements	announcement	NOUN
abr-191	233	35	.	.	PUNCT
abr-191	234	1	the	the	DET
abr-191	234	2	additional	additional	ADJ
abr-191	234	3	variables	variable	NOUN
abr-191	234	4	added	add	VERB
abr-191	234	5	to	to	ADP
abr-191	234	6	the	the	DET
abr-191	234	7	prs	prs	NOUN
abr-191	234	8	(	(	PUNCT
abr-191	234	9	2004	2004	NUM
abr-191	234	10	)	)	PUNCT
abr-191	234	11	model	model	NOUN
abr-191	234	12	,	,	PUNCT
abr-191	234	13	bign	bign	ADJ
abr-191	234	14	and	and	CCONJ
abr-191	234	15	audchange	audchange	NOUN
abr-191	234	16	,	,	PUNCT
abr-191	234	17	are	be	AUX
abr-191	234	18	only	only	ADV
abr-191	234	19	marginally	marginally	ADV
abr-191	234	20	significant	significant	ADJ
abr-191	234	21	in	in	ADP
abr-191	234	22	the	the	DET
abr-191	234	23	sub	sub	NOUN
abr-191	234	24	-	-	NOUN
abr-191	234	25	samples	sample	NOUN
abr-191	234	26	.	.	PUNCT
abr-191	235	1	bign	bign	NOUN
abr-191	235	2	is	be	AUX
abr-191	235	3	negatively	negatively	ADV
abr-191	235	4	related	relate	VERB
abr-191	235	5	to	to	ADP
abr-191	235	6	the	the	DET
abr-191	235	7	market	market	NOUN
abr-191	235	8	reaction	reaction	NOUN
abr-191	235	9	to	to	PART
abr-191	235	10	restatement	restatement	VERB
abr-191	235	11	announcements	announcement	NOUN
abr-191	235	12	in	in	ADP
abr-191	235	13	only	only	ADV
abr-191	235	14	the	the	DET
abr-191	235	15	sample	sample	NOUN
abr-191	235	16	of	of	ADP
abr-191	235	17	restatements	restatement	NOUN
abr-191	235	18	not	not	PART
abr-191	235	19	announced	announce	VERB
abr-191	235	20	in	in	ADP
abr-191	235	21	earnings	earning	NOUN
abr-191	235	22	releases	release	NOUN
abr-191	235	23	(	(	PUNCT
abr-191	235	24	tstatistic	tstatistic	ADJ
abr-191	235	25	-1.38	-1.38	NOUN
abr-191	235	26	,	,	PUNCT
abr-191	235	27	p	p	NOUN
abr-191	235	28	-	-	PUNCT
abr-191	235	29	value	value	NOUN
abr-191	235	30	<	<	X
abr-191	235	31	.10	.10	NUM
abr-191	235	32	)	)	PUNCT
abr-191	235	33	.	.	PUNCT
abr-191	236	1	this	this	DET
abr-191	236	2	finding	finding	NOUN
abr-191	236	3	is	be	AUX
abr-191	236	4	not	not	PART
abr-191	236	5	surprising	surprising	ADJ
abr-191	236	6	given	give	VERB
abr-191	236	7	that	that	SCONJ
abr-191	236	8	89	89	NUM
abr-191	236	9	%	%	NOUN
abr-191	236	10	of	of	ADP
abr-191	236	11	both	both	CCONJ
abr-191	236	12	the	the	DET
abr-191	236	13	full	full	ADJ
abr-191	236	14	and	and	CCONJ
abr-191	236	15	each	each	DET
abr-191	236	16	sub	sub	NOUN
abr-191	236	17	-	-	NOUN
abr-191	236	18	sample	sample	NOUN
abr-191	236	19	were	be	AUX
abr-191	236	20	audited	audit	VERB
abr-191	236	21	by	by	ADP
abr-191	236	22	large	large	ADJ
abr-191	236	23	firms	firm	NOUN
abr-191	236	24	.	.	PUNCT
abr-191	237	1	similarly	similarly	ADV
abr-191	237	2	,	,	PUNCT
abr-191	237	3	audchange	audchange	NOUN
abr-191	237	4	is	be	AUX
abr-191	237	5	only	only	ADV
abr-191	237	6	moderately	moderately	ADV
abr-191	237	7	significant	significant	ADJ
abr-191	237	8	in	in	ADP
abr-191	237	9	the	the	DET
abr-191	237	10	sub	sub	NOUN
abr-191	237	11	-	-	NOUN
abr-191	237	12	sample	sample	NOUN
abr-191	237	13	of	of	ADP
abr-191	237	14	firms	firm	NOUN
abr-191	237	15	that	that	PRON
abr-191	237	16	announced	announce	VERB
abr-191	237	17	restatements	restatement	NOUN
abr-191	237	18	in	in	ADP
abr-191	237	19	earnings	earning	NOUN
abr-191	237	20	releases	release	NOUN
abr-191	237	21	(	(	PUNCT
abr-191	237	22	t	t	NOUN
abr-191	237	23	-	-	PUNCT
abr-191	237	24	statistic	statistic	NOUN
abr-191	237	25	-1.31	-1.31	NOUN
abr-191	237	26	,	,	PUNCT
abr-191	237	27	p	p	NOUN
abr-191	237	28	-	-	PUNCT
abr-191	237	29	value	value	NOUN
abr-191	237	30	.10	.10	NUM
abr-191	237	31	)	)	PUNCT
abr-191	237	32	.	.	PUNCT
abr-191	238	1	58	58	NUM
abr-191	238	2	#	#	NOUN
abr-191	238	3	percent	percent	NOUN
abr-191	238	4	or	or	CCONJ
abr-191	238	5	mean	mean	ADJ
abr-191	238	6	car	car	NOUN
abr-191	238	7	e	e	NOUN
abr-191	238	8	days	day	NOUN
abr-191	238	9	(	(	PUNCT
abr-191	238	10	0,1	0,1	NUM
abr-191	238	11	)	)	PUNCT
abr-191	238	12	#	#	NOUN
abr-191	238	13	percent	percent	NOUN
abr-191	238	14	or	or	CCONJ
abr-191	238	15	mean	mean	ADJ
abr-191	238	16	car	car	NOUN
abr-191	238	17	e	e	NOUN
abr-191	238	18	days	day	NOUN
abr-191	238	19	(	(	PUNCT
abr-191	238	20	0,1	0,1	NUM
abr-191	238	21	)	)	PUNCT
abr-191	238	22	#	#	NOUN
abr-191	238	23	percent	percent	NOUN
abr-191	238	24	or	or	CCONJ
abr-191	238	25	mean	mean	ADJ
abr-191	238	26	car	car	NOUN
abr-191	238	27	e	e	NOUN
abr-191	238	28	days	day	NOUN
abr-191	238	29	(	(	PUNCT
abr-191	238	30	0,1	0,1	NUM
abr-191	238	31	)	)	PUNCT
abr-191	238	32	719	719	NUM
abr-191	238	33	273	273	NUM
abr-191	238	34	446	446	NUM
abr-191	238	35	control	control	NOUN
abr-191	238	36	variables	variable	NOUN
abr-191	238	37	fraud	fraud	VERB
abr-191	238	38	84	84	NUM
abr-191	238	39	12	12	NUM
abr-191	238	40	%	%	NOUN
abr-191	238	41	-0.111	-0.111	X
abr-191	238	42	23	23	NUM
abr-191	238	43	8	8	NUM
abr-191	238	44	%	%	NOUN
abr-191	238	45	-0.074	-0.074	PROPN
abr-191	238	46	61	61	NUM
abr-191	238	47	14	14	NUM
abr-191	238	48	%	%	NOUN
abr-191	238	49	-0.124	-0.124	PUNCT
abr-191	238	50	no	no	DET
abr-191	238	51	fraud	fraud	NOUN
abr-191	238	52	635	635	NUM
abr-191	238	53	88	88	NUM
abr-191	238	54	%	%	NOUN
abr-191	238	55	-0.036	-0.036	NOUN
abr-191	238	56	250	250	NUM
abr-191	238	57	92	92	NUM
abr-191	238	58	%	%	NOUN
abr-191	238	59	-0.026	-0.026	PUNCT
abr-191	238	60	385	385	NUM
abr-191	238	61	86	86	NUM
abr-191	238	62	%	%	NOUN
abr-191	238	63	-0.043	-0.043	PRON
abr-191	238	64	(	(	PUNCT
abr-191	238	65	tstatistic	tstatistic	ADJ
abr-191	238	66	)	)	PUNCT
abr-191	238	67	(	(	PUNCT
abr-191	238	68	-2.83	-2.83	ADV
abr-191	238	69	)	)	PUNCT
abr-191	238	70	*	*	PUNCT
abr-191	239	1	*	*	PUNCT
abr-191	239	2	*	*	PUNCT
abr-191	239	3	(	(	PUNCT
abr-191	239	4	-1.25	-1.25	NOUN
abr-191	239	5	)	)	PUNCT
abr-191	239	6	(	(	PUNCT
abr-191	239	7	-2.45	-2.45	VERB
abr-191	239	8	)	)	PUNCT
abr-191	239	9	*	*	PUNCT
abr-191	239	10	*	*	PUNCT
abr-191	239	11	(	(	PUNCT
abr-191	239	12	zstatistic	zstatistic	NOUN
abr-191	239	13	)	)	PUNCT
abr-191	239	14	(	(	PUNCT
abr-191	239	15	-3.30	-3.30	NOUN
abr-191	239	16	)	)	PUNCT
abr-191	239	17	*	*	PUNCT
abr-191	239	18	*	*	PUNCT
abr-191	239	19	(	(	PUNCT
abr-191	239	20	-1.30	-1.30	NUM
abr-191	239	21	)	)	PUNCT
abr-191	239	22	(	(	PUNCT
abr-191	239	23	-3.01	-3.01	NOUN
abr-191	239	24	)	)	PUNCT
abr-191	239	25	*	*	PUNCT
abr-191	239	26	*	*	PUNCT
abr-191	239	27	*	*	PUNCT
abr-191	239	28	attribution	attribution	NOUN
abr-191	239	29	f	f	PROPN
abr-191	239	30	auditorauditor	auditorauditor	NOUN
abr-191	239	31	97	97	NUM
abr-191	239	32	13	13	NUM
abr-191	239	33	%	%	NOUN
abr-191	239	34	-0.104	-0.104	NOUN
abr-191	239	35	30	30	NUM
abr-191	239	36	11	11	NUM
abr-191	239	37	%	%	NOUN
abr-191	239	38	-0.079	-0.079	NUM
abr-191	239	39	67	67	NUM
abr-191	239	40	15	15	NUM
abr-191	239	41	%	%	NOUN
abr-191	239	42	-0.109	-0.109	NOUN
abr-191	239	43	managementmanagement	managementmanagement	NOUN
abr-191	239	44	357	357	NUM
abr-191	239	45	50	50	NUM
abr-191	239	46	%	%	NOUN
abr-191	239	47	-0.049	-0.049	PUNCT
abr-191	239	48	143	143	NUM
abr-191	239	49	52	52	NUM
abr-191	239	50	%	%	NOUN
abr-191	239	51	-0.039	-0.039	VERB
abr-191	239	52	214	214	NUM
abr-191	239	53	48	48	NUM
abr-191	239	54	%	%	NOUN
abr-191	239	55	-0.055	-0.055	PUNCT
abr-191	239	56	secsec	secsec	NOUN
abr-191	239	57	72	72	NUM
abr-191	239	58	10	10	NUM
abr-191	239	59	%	%	NOUN
abr-191	239	60	-0.028	-0.028	NOUN
abr-191	239	61	29	29	NUM
abr-191	239	62	11	11	NUM
abr-191	239	63	%	%	NOUN
abr-191	239	64	-0.026	-0.026	PUNCT
abr-191	239	65	43	43	NUM
abr-191	239	66	10	10	NUM
abr-191	239	67	%	%	NOUN
abr-191	239	68	-0.030	-0.030	PUNCT
abr-191	239	69	noneunattributed	noneunattribute	VERB
abr-191	239	70	164	164	NUM
abr-191	239	71	23	23	NUM
abr-191	239	72	%	%	NOUN
abr-191	239	73	-0.018	-0.018	PUNCT
abr-191	239	74	66	66	NUM
abr-191	239	75	24	24	NUM
abr-191	239	76	%	%	NOUN
abr-191	239	77	0.003	0.003	NUM
abr-191	239	78	98	98	NUM
abr-191	239	79	22	22	NUM
abr-191	239	80	%	%	NOUN
abr-191	239	81	-0.032	-0.032	ADP
abr-191	239	82	auditor	auditor	NOUN
abr-191	239	83	&	&	CCONJ
abr-191	239	84	mgmtauditor	mgmtauditor	PROPN
abr-191	239	85	&	&	CCONJ
abr-191	239	86	mgmt	mgmt	PROPN
abr-191	239	87	25	25	NUM
abr-191	239	88	3	3	NUM
abr-191	239	89	%	%	NOUN
abr-191	239	90	-0.018	-0.018	NUM
abr-191	239	91	4	4	NUM
abr-191	239	92	1	1	NUM
abr-191	239	93	%	%	NOUN
abr-191	239	94	0.067	0.067	NUM
abr-191	239	95	21	21	NUM
abr-191	239	96	5	5	NUM
abr-191	239	97	%	%	NOUN
abr-191	239	98	-0.034	-0.034	NOUN
abr-191	239	99	auditor	auditor	NOUN
abr-191	239	100	&	&	CCONJ
abr-191	239	101	secauditor	secauditor	PROPN
abr-191	239	102	&	&	CCONJ
abr-191	239	103	sec	sec	PROPN
abr-191	239	104	1	1	NUM
abr-191	239	105	<	<	SYM
abr-191	239	106	1	1	NUM
abr-191	239	107	%	%	NOUN
abr-191	239	108	0.009	0.009	NUM
abr-191	239	109	1	1	NUM
abr-191	239	110	<	<	NOUN
abr-191	239	111	1	1	NUM
abr-191	239	112	%	%	NOUN
abr-191	239	113	0.009	0.009	NUM
abr-191	239	114	0	0	NUM
abr-191	239	115	0	0	NUM
abr-191	239	116	%	%	NOUN
abr-191	239	117	0.000	0.000	NUM
abr-191	239	118	mgmt	mgmt	PROPN
abr-191	239	119	&	&	CCONJ
abr-191	239	120	secmgmt	secmgmt	PROPN
abr-191	239	121	&	&	CCONJ
abr-191	239	122	sec	sec	PROPN
abr-191	239	123	3	3	NUM
abr-191	239	124	<	<	X
abr-191	239	125	1	1	NUM
abr-191	239	126	%	%	NOUN
abr-191	239	127	0.043	0.043	NUM
abr-191	239	128	0	0	NUM
abr-191	239	129	0	0	NUM
abr-191	239	130	%	%	NOUN
abr-191	239	131	0.000	0.000	NUM
abr-191	239	132	3	3	NUM
abr-191	239	133	<	<	X
abr-191	239	134	1	1	NUM
abr-191	239	135	%	%	NOUN
abr-191	239	136	0.043	0.043	NUM
abr-191	239	137	(	(	PUNCT
abr-191	239	138	fstatistic	fstatistic	NOUN
abr-191	239	139	)	)	PUNCT
abr-191	239	140	(	(	PUNCT
abr-191	239	141	4.39	4.39	NUM
abr-191	239	142	)	)	PUNCT
abr-191	239	143	*	*	PUNCT
abr-191	240	1	*	*	PUNCT
abr-191	240	2	*	*	PUNCT
abr-191	240	3	(	(	PUNCT
abr-191	240	4	2.53	2.53	NUM
abr-191	240	5	)	)	PUNCT
abr-191	241	1	*	*	PUNCT
abr-191	241	2	*	*	PUNCT
abr-191	241	3	(	(	PUNCT
abr-191	241	4	3.14	3.14	NUM
abr-191	241	5	)	)	PUNCT
abr-191	242	1	*	*	PUNCT
abr-191	243	1	*	*	PUNCT
abr-191	243	2	*	*	PUNCT
abr-191	243	3	(	(	PUNCT
abr-191	243	4	χ	χ	NOUN
abr-191	243	5	2	2	NUM
abr-191	243	6	)	)	PUNCT
abr-191	243	7	(	(	PUNCT
abr-191	243	8	19.56	19.56	NUM
abr-191	243	9	)	)	PUNCT
abr-191	243	10	*	*	PUNCT
abr-191	244	1	*	*	PUNCT
abr-191	244	2	*	*	PUNCT
abr-191	244	3	(	(	PUNCT
abr-191	244	4	15.89	15.89	NUM
abr-191	244	5	)	)	PUNCT
abr-191	244	6	*	*	PUNCT
abr-191	245	1	*	*	PUNCT
abr-191	245	2	*	*	PUNCT
abr-191	245	3	(	(	PUNCT
abr-191	245	4	8.25	8.25	NUM
abr-191	245	5	)	)	PUNCT
abr-191	245	6	core	core	NOUN
abr-191	245	7	earnings	earning	NOUN
abr-191	245	8	465	465	NUM
abr-191	245	9	65	65	NUM
abr-191	245	10	%	%	NOUN
abr-191	245	11	-0.065	-0.065	NUM
abr-191	245	12	182	182	NUM
abr-191	245	13	67	67	NUM
abr-191	245	14	%	%	NOUN
abr-191	245	15	-0.049	-0.049	PUNCT
abr-191	245	16	283	283	NUM
abr-191	245	17	63	63	NUM
abr-191	245	18	%	%	NOUN
abr-191	245	19	-0.075	-0.075	CCONJ
abr-191	245	20	non	non	ADJ
abr-191	245	21	-	-	ADJ
abr-191	245	22	core	core	ADJ
abr-191	245	23	earnings	earning	NOUN
abr-191	245	24	254	254	NUM
abr-191	245	25	35	35	NUM
abr-191	245	26	%	%	NOUN
abr-191	245	27	-0.009	-0.009	NUM
abr-191	245	28	91	91	NUM
abr-191	245	29	33	33	NUM
abr-191	245	30	%	%	NOUN
abr-191	245	31	0.007	0.007	NUM
abr-191	245	32	163	163	NUM
abr-191	245	33	37	37	NUM
abr-191	245	34	%	%	NOUN
abr-191	245	35	-0.019	-0.019	PUNCT
abr-191	245	36	(	(	PUNCT
abr-191	245	37	tstatistic	tstatistic	ADJ
abr-191	245	38	)	)	PUNCT
abr-191	245	39	(	(	PUNCT
abr-191	245	40	6.38	6.38	NUM
abr-191	245	41	)	)	PUNCT
abr-191	245	42	*	*	PUNCT
abr-191	246	1	*	*	PUNCT
abr-191	246	2	*	*	PUNCT
abr-191	246	3	(	(	PUNCT
abr-191	246	4	4.30	4.30	NUM
abr-191	246	5	)	)	PUNCT
abr-191	246	6	*	*	PUNCT
abr-191	247	1	*	*	PUNCT
abr-191	247	2	*	*	PUNCT
abr-191	247	3	(	(	PUNCT
abr-191	247	4	4.91	4.91	NUM
abr-191	247	5	)	)	PUNCT
abr-191	247	6	*	*	PUNCT
abr-191	248	1	*	*	PUNCT
abr-191	248	2	*	*	PUNCT
abr-191	248	3	(	(	PUNCT
abr-191	248	4	zstatistic	zstatistic	NOUN
abr-191	248	5	)	)	PUNCT
abr-191	248	6	(	(	PUNCT
abr-191	248	7	4.74	4.74	NUM
abr-191	248	8	)	)	PUNCT
abr-191	248	9	*	*	PUNCT
abr-191	249	1	*	*	PUNCT
abr-191	249	2	*	*	PUNCT
abr-191	249	3	(	(	PUNCT
abr-191	249	4	3.06	3.06	NUM
abr-191	249	5	)	)	PUNCT
abr-191	249	6	*	*	PUNCT
abr-191	250	1	*	*	PUNCT
abr-191	250	2	*	*	PUNCT
abr-191	250	3	(	(	PUNCT
abr-191	250	4	3.79	3.79	NUM
abr-191	250	5	)	)	PUNCT
abr-191	250	6	*	*	PUNCT
abr-191	250	7	*	*	PUNCT
abr-191	250	8	*	*	PUNCT
abr-191	250	9	materiality	materiality	NOUN
abr-191	250	10	overall	overall	ADJ
abr-191	250	11	mean	mean	NOUN
abr-191	250	12	-0.040	-0.040	NUM
abr-191	250	13	-0.001	-0.001	NUM
abr-191	250	14	-0.065	-0.065	NUM
abr-191	250	15	quintile	quintile	NOUN
abr-191	250	16	means	mean	VERB
abr-191	250	17	144	144	NUM
abr-191	250	18	-0.263	-0.263	NUM
abr-191	250	19	-0.090	-0.090	PUNCT
abr-191	250	20	54	54	NUM
abr-191	250	21	-0.105	-0.105	NOUN
abr-191	250	22	-0.062	-0.062	NOUN
abr-191	250	23	89	89	NUM
abr-191	250	24	-0.361	-0.361	NOUN
abr-191	250	25	-0.102	-0.102	PUNCT
abr-191	250	26	144	144	NUM
abr-191	250	27	-0.023	-0.023	SYM
abr-191	250	28	-0.085	-0.085	NUM
abr-191	250	29	55	55	NUM
abr-191	250	30	-0.017	-0.017	PUNCT
abr-191	250	31	-0.051	-0.051	PROPN
abr-191	250	32	89	89	NUM
abr-191	250	33	-0.027	-0.027	NOUN
abr-191	250	34	-0.115	-0.115	PUNCT
abr-191	250	35	143	143	NUM
abr-191	250	36	-0.006	-0.006	PUNCT
abr-191	250	37	-0.025	-0.025	PROPN
abr-191	250	38	55	55	NUM
abr-191	250	39	-0.005	-0.005	NOUN
abr-191	250	40	-0.030	-0.030	NUM
abr-191	250	41	90	90	NUM
abr-191	250	42	-0.007	-0.007	NOUN
abr-191	250	43	-0.028	-0.028	PROPN
abr-191	250	44	144	144	NUM
abr-191	250	45	-0.001	-0.001	NOUN
abr-191	250	46	-0.024	-0.024	PUNCT
abr-191	250	47	55	55	NUM
abr-191	250	48	-0.001	-0.001	SYM
abr-191	250	49	-0.006	-0.006	X
abr-191	250	50	89	89	NUM
abr-191	250	51	-0.001	-0.001	NUM
abr-191	250	52	-0.023	-0.023	NUM
abr-191	250	53	144	144	NUM
abr-191	250	54	0.081	0.081	NUM
abr-191	250	55	-0.001	-0.001	NUM
abr-191	251	1	54	54	NUM
abr-191	251	2	0.104	0.104	NUM
abr-191	251	3	-0.001	-0.001	NUM
abr-191	251	4	89	89	NUM
abr-191	251	5	0.069	0.069	NUM
abr-191	251	6	-0.003	-0.003	PUNCT
abr-191	251	7	(	(	PUNCT
abr-191	251	8	fstatistic	fstatistic	NOUN
abr-191	251	9	)	)	PUNCT
abr-191	251	10	(	(	PUNCT
abr-191	251	11	13.26	13.26	NUM
abr-191	251	12	)	)	PUNCT
abr-191	251	13	*	*	PUNCT
abr-191	252	1	*	*	PUNCT
abr-191	252	2	*	*	PUNCT
abr-191	252	3	(	(	PUNCT
abr-191	252	4	2.55	2.55	NUM
abr-191	252	5	)	)	PUNCT
abr-191	252	6	*	*	PUNCT
abr-191	252	7	*	*	PUNCT
abr-191	252	8	(	(	PUNCT
abr-191	252	9	12.04	12.04	NUM
abr-191	252	10	)	)	PUNCT
abr-191	252	11	*	*	PUNCT
abr-191	253	1	*	*	PUNCT
abr-191	253	2	*	*	PUNCT
abr-191	253	3	(	(	PUNCT
abr-191	253	4	χ	χ	NOUN
abr-191	253	5	2	2	NUM
abr-191	253	6	)	)	PUNCT
abr-191	253	7	(	(	PUNCT
abr-191	253	8	56.11	56.11	NUM
abr-191	253	9	)	)	PUNCT
abr-191	254	1	*	*	PUNCT
abr-191	255	1	*	*	PUNCT
abr-191	255	2	*	*	PUNCT
abr-191	255	3	(	(	PUNCT
abr-191	255	4	11.42	11.42	NUM
abr-191	255	5	)	)	PUNCT
abr-191	256	1	*	*	PUNCT
abr-191	256	2	*	*	PUNCT
abr-191	256	3	(	(	PUNCT
abr-191	256	4	49.04	49.04	NUM
abr-191	256	5	)	)	PUNCT
abr-191	257	1	*	*	PUNCT
abr-191	258	1	*	*	PUNCT
abr-191	258	2	*	*	PUNCT
abr-191	258	3	pervasiveness	pervasiveness	ADJ
abr-191	258	4	1	1	NUM
abr-191	258	5	541	541	NUM
abr-191	258	6	75	75	NUM
abr-191	258	7	%	%	NOUN
abr-191	258	8	-0.032	-0.032	ADP
abr-191	258	9	210	210	NUM
abr-191	258	10	77	77	NUM
abr-191	258	11	%	%	NOUN
abr-191	258	12	-0.026	-0.026	PUNCT
abr-191	258	13	332	332	NUM
abr-191	258	14	74	74	NUM
abr-191	258	15	%	%	NOUN
abr-191	258	16	-0.036	-0.036	NOUN
abr-191	258	17	2	2	NUM
abr-191	258	18	112	112	NUM
abr-191	258	19	16	16	NUM
abr-191	258	20	%	%	NOUN
abr-191	258	21	-0.056	-0.056	NOUN
abr-191	258	22	43	43	NUM
abr-191	258	23	16	16	NUM
abr-191	258	24	%	%	NOUN
abr-191	258	25	-0.048	-0.048	NOUN
abr-191	258	26	69	69	NUM
abr-191	258	27	15	15	NUM
abr-191	258	28	%	%	NOUN
abr-191	258	29	-0.061	-0.061	NOUN
abr-191	258	30	3	3	NUM
abr-191	258	31	36	36	NUM
abr-191	258	32	5	5	NUM
abr-191	258	33	%	%	NOUN
abr-191	258	34	-0.086	-0.086	NUM
abr-191	258	35	11	11	NUM
abr-191	258	36	4	4	NUM
abr-191	258	37	%	%	NOUN
abr-191	258	38	-0.006	-0.006	NOUN
abr-191	258	39	25	25	NUM
abr-191	258	40	6	6	NUM
abr-191	258	41	%	%	NOUN
abr-191	258	42	-0.121	-0.121	NOUN
abr-191	258	43	4	4	NUM
abr-191	258	44	18	18	NUM
abr-191	258	45	3	3	NUM
abr-191	258	46	%	%	NOUN
abr-191	258	47	-0.128	-0.128	NOUN
abr-191	258	48	6	6	NUM
abr-191	258	49	2	2	NUM
abr-191	258	50	%	%	NOUN
abr-191	258	51	-0.101	-0.101	NOUN
abr-191	258	52	12	12	NUM
abr-191	258	53	3	3	NUM
abr-191	258	54	%	%	NOUN
abr-191	258	55	-0.141	-0.141	NUM
abr-191	258	56	5	5	NUM
abr-191	258	57	6	6	NUM
abr-191	258	58	1	1	NUM
abr-191	258	59	%	%	NOUN
abr-191	258	60	-0.154	-0.154	PUNCT
abr-191	258	61	1	1	NUM
abr-191	258	62	0	0	NUM
abr-191	258	63	%	%	NOUN
abr-191	258	64	-0.004	-0.004	SYM
abr-191	258	65	5	5	NUM
abr-191	258	66	1	1	NUM
abr-191	258	67	%	%	NOUN
abr-191	258	68	-0.184	-0.184	NOUN
abr-191	258	69	6	6	NUM
abr-191	258	70	5	5	NUM
abr-191	258	71	1	1	NUM
abr-191	258	72	%	%	NOUN
abr-191	258	73	-0.463	-0.463	NOUN
abr-191	258	74	2	2	NUM
abr-191	258	75	1	1	NUM
abr-191	258	76	%	%	NOUN
abr-191	258	77	-0.041	-0.041	ADP
abr-191	258	78	3	3	NUM
abr-191	258	79	1	1	NUM
abr-191	258	80	%	%	NOUN
abr-191	258	81	-0.745	-0.745	NOUN
abr-191	258	82	7	7	NUM
abr-191	258	83	0	0	NUM
abr-191	258	84	0	0	NUM
abr-191	258	85	%	%	NOUN
abr-191	258	86	0.000	0.000	NUM
abr-191	258	87	0	0	NUM
abr-191	258	88	%	%	NOUN
abr-191	258	89	0.000	0.000	NUM
abr-191	258	90	0	0	NUM
abr-191	258	91	0	0	NUM
abr-191	258	92	%	%	NOUN
abr-191	258	93	0.000	0.000	NUM
abr-191	258	94	(	(	PUNCT
abr-191	258	95	fstatistic	fstatistic	NOUN
abr-191	258	96	)	)	PUNCT
abr-191	258	97	(	(	PUNCT
abr-191	258	98	14.19	14.19	NUM
abr-191	258	99	)	)	PUNCT
abr-191	259	1	*	*	PUNCT
abr-191	260	1	*	*	PUNCT
abr-191	260	2	*	*	PUNCT
abr-191	260	3	(	(	PUNCT
abr-191	260	4	0.72	0.72	NUM
abr-191	260	5	)	)	PUNCT
abr-191	260	6	(	(	PUNCT
abr-191	260	7	21.55	21.55	NUM
abr-191	260	8	)	)	PUNCT
abr-191	260	9	*	*	PUNCT
abr-191	261	1	*	*	PUNCT
abr-191	261	2	*	*	PUNCT
abr-191	261	3	(	(	PUNCT
abr-191	261	4	χ	χ	NOUN
abr-191	261	5	2	2	NUM
abr-191	261	6	)	)	PUNCT
abr-191	261	7	(	(	PUNCT
abr-191	261	8	23.96	23.96	NUM
abr-191	261	9	)	)	PUNCT
abr-191	262	1	*	*	PUNCT
abr-191	263	1	*	*	PUNCT
abr-191	263	2	*	*	PUNCT
abr-191	263	3	(	(	PUNCT
abr-191	263	4	4.12	4.12	NUM
abr-191	263	5	)	)	PUNCT
abr-191	263	6	(	(	PUNCT
abr-191	263	7	24.46	24.46	NUM
abr-191	263	8	)	)	PUNCT
abr-191	263	9	*	*	PUNCT
abr-191	264	1	*	*	PUNCT
abr-191	264	2	*	*	NOUN
abr-191	264	3	years	year	NOUN
abr-191	264	4	mean	mean	VERB
abr-191	264	5	1.42	1.42	NUM
abr-191	264	6	1.15	1.15	NUM
abr-191	264	7	1.58	1.58	NUM
abr-191	264	8	median	median	NOUN
abr-191	264	9	1.00	1.00	NUM
abr-191	264	10	0.75	0.75	NUM
abr-191	264	11	1.00	1.00	NUM
abr-191	264	12	table	table	NOUN
abr-191	264	13	continued	continue	VERB
abr-191	264	14	on	on	ADP
abr-191	264	15	the	the	DET
abr-191	264	16	next	next	ADJ
abr-191	264	17	page	page	NOUN
abr-191	264	18	table	table	NOUN
abr-191	264	19	4	4	NUM
abr-191	265	1	all	all	DET
abr-191	265	2	restatements	restatement	NOUN
abr-191	265	3	b	b	NOUN
abr-191	265	4	restatements	restatement	NOUN
abr-191	265	5	announced	announce	VERB
abr-191	265	6	in	in	ADP
abr-191	265	7	earnings	earning	NOUN
abr-191	265	8	releases	release	NOUN
abr-191	265	9	c	c	NOUN
abr-191	265	10	restatements	restatement	NOUN
abr-191	265	11	not	not	PART
abr-191	265	12	announced	announce	VERB
abr-191	265	13	in	in	ADP
abr-191	265	14	earnings	earning	NOUN
abr-191	265	15	releases	release	NOUN
abr-191	265	16	d	d	ADP
abr-191	265	17	descriptive	descriptive	ADJ
abr-191	265	18	statistics	statistic	NOUN
abr-191	265	19	for	for	ADP
abr-191	265	20	control	control	NOUN
abr-191	265	21	variables	variable	NOUN
abr-191	265	22	a	a	DET
abr-191	265	23	59	59	NUM
abr-191	265	24	#	#	NOUN
abr-191	265	25	percent	percent	NOUN
abr-191	265	26	or	or	CCONJ
abr-191	265	27	mean	mean	ADJ
abr-191	265	28	car	car	NOUN
abr-191	265	29	e	e	NOUN
abr-191	265	30	days	day	NOUN
abr-191	265	31	(	(	PUNCT
abr-191	265	32	0,1	0,1	NUM
abr-191	265	33	)	)	PUNCT
abr-191	265	34	#	#	NOUN
abr-191	265	35	percent	percent	NOUN
abr-191	265	36	or	or	CCONJ
abr-191	265	37	mean	mean	ADJ
abr-191	265	38	car	car	NOUN
abr-191	265	39	e	e	NOUN
abr-191	265	40	days	day	NOUN
abr-191	265	41	(	(	PUNCT
abr-191	265	42	0,1	0,1	NUM
abr-191	265	43	)	)	PUNCT
abr-191	265	44	#	#	NOUN
abr-191	265	45	percent	percent	NOUN
abr-191	265	46	or	or	CCONJ
abr-191	265	47	mean	mean	ADJ
abr-191	265	48	car	car	NOUN
abr-191	265	49	e	e	NOUN
abr-191	265	50	days	day	NOUN
abr-191	265	51	(	(	PUNCT
abr-191	265	52	0,1	0,1	NUM
abr-191	265	53	)	)	PUNCT
abr-191	265	54	719	719	NUM
abr-191	265	55	273	273	NUM
abr-191	265	56	446	446	NUM
abr-191	265	57	sizemat	sizemat	NOUN
abr-191	265	58	mean	mean	NOUN
abr-191	265	59	-0.07	-0.07	NUM
abr-191	265	60	-0.013	-0.013	PUNCT
abr-191	265	61	-0.105	-0.105	NOUN
abr-191	265	62	median	median	NOUN
abr-191	265	63	-0.012	-0.012	INTJ
abr-191	265	64	-0.001	-0.001	NOUN
abr-191	265	65	-0.016	-0.016	NOUN
abr-191	266	1	levmat	levmat	NOUN
abr-191	266	2	mean	mean	NOUN
abr-191	266	3	-0.022	-0.022	PROPN
abr-191	267	1	-0.013	-0.013	PUNCT
abr-191	267	2	-0.035	-0.035	PROPN
abr-191	267	3	median	median	NOUN
abr-191	267	4	-0.001	-0.001	X
abr-191	267	5	-0.001	-0.001	X
abr-191	267	6	-0.001	-0.001	PUNCT
abr-191	267	7	prior	prior	ADJ
abr-191	267	8	returns	return	NOUN
abr-191	267	9	mean	mean	VERB
abr-191	267	10	-0.043	-0.043	PUNCT
abr-191	267	11	-0.027	-0.027	X
abr-191	267	12	-0.052	-0.052	X
abr-191	267	13	median	median	NOUN
abr-191	267	14	-0.001	-0.001	X
abr-191	267	15	-0.001	-0.001	PUNCT
abr-191	267	16	-0.001	-0.001	NOUN
abr-191	267	17	bign	bign	ADJ
abr-191	267	18	bign	bign	NOUN
abr-191	267	19	641	641	NUM
abr-191	267	20	89	89	NUM
abr-191	267	21	%	%	NOUN
abr-191	267	22	-0.046	-0.046	NOUN
abr-191	267	23	243	243	NUM
abr-191	267	24	89	89	NUM
abr-191	267	25	%	%	NOUN
abr-191	267	26	-0.018	-0.018	PUNCT
abr-191	267	27	398	398	NUM
abr-191	267	28	89	89	NUM
abr-191	267	29	%	%	NOUN
abr-191	267	30	-0.056	-0.056	PUNCT
abr-191	267	31	non	non	ADJ
abr-191	267	32	-	-	ADJ
abr-191	267	33	bign	bign	ADJ
abr-191	267	34	78	78	NUM
abr-191	267	35	11	11	NUM
abr-191	267	36	%	%	NOUN
abr-191	267	37	-0.029	-0.029	NOUN
abr-191	267	38	30	30	NUM
abr-191	267	39	11	11	NUM
abr-191	267	40	%	%	NOUN
abr-191	267	41	-0.031	-0.031	NOUN
abr-191	267	42	48	48	NUM
abr-191	267	43	11	11	NUM
abr-191	267	44	%	%	NOUN
abr-191	267	45	-0.037	-0.037	PUNCT
abr-191	267	46	(	(	PUNCT
abr-191	267	47	tstatistic	tstatistic	ADJ
abr-191	267	48	)	)	PUNCT
abr-191	267	49	(	(	PUNCT
abr-191	267	50	1.03	1.03	NUM
abr-191	267	51	)	)	PUNCT
abr-191	267	52	(	(	PUNCT
abr-191	267	53	0.55	0.55	NUM
abr-191	267	54	)	)	PUNCT
abr-191	267	55	(	(	PUNCT
abr-191	267	56	0.86	0.86	NUM
abr-191	267	57	)	)	PUNCT
abr-191	267	58	(	(	PUNCT
abr-191	267	59	zstatistic	zstatistic	NOUN
abr-191	267	60	)	)	PUNCT
abr-191	267	61	(	(	PUNCT
abr-191	267	62	1.58	1.58	NUM
abr-191	267	63	)	)	PUNCT
abr-191	267	64	(	(	PUNCT
abr-191	267	65	1.14	1.14	NUM
abr-191	267	66	)	)	PUNCT
abr-191	267	67	(	(	PUNCT
abr-191	267	68	1.11	1.11	NUM
abr-191	267	69	)	)	PUNCT
abr-191	267	70	auditor	auditor	NOUN
abr-191	267	71	change	change	NOUN
abr-191	267	72	changed	change	VERB
abr-191	267	73	154	154	NUM
abr-191	267	74	21	21	NUM
abr-191	267	75	%	%	NOUN
abr-191	267	76	-0.053	-0.053	NUM
abr-191	267	77	49	49	NUM
abr-191	267	78	18	18	NUM
abr-191	267	79	%	%	NOUN
abr-191	267	80	-0.048	-0.048	NOUN
abr-191	267	81	105	105	NUM
abr-191	267	82	24	24	NUM
abr-191	267	83	%	%	NOUN
abr-191	267	84	-0.056	-0.056	PUNCT
abr-191	267	85	no	no	DET
abr-191	267	86	change	change	NOUN
abr-191	267	87	565	565	NUM
abr-191	267	88	79	79	NUM
abr-191	267	89	%	%	NOUN
abr-191	267	90	-0.043	-0.043	NOUN
abr-191	267	91	224	224	NUM
abr-191	267	92	82	82	NUM
abr-191	267	93	%	%	NOUN
abr-191	267	94	-0.026	-0.026	PUNCT
abr-191	267	95	341	341	NUM
abr-191	267	96	76	76	NUM
abr-191	267	97	%	%	NOUN
abr-191	267	98	-0.054	-0.054	INTJ
abr-191	267	99	(	(	PUNCT
abr-191	267	100	tstatistic	tstatistic	ADJ
abr-191	267	101	)	)	PUNCT
abr-191	267	102	(	(	PUNCT
abr-191	267	103	0.84	0.84	NUM
abr-191	267	104	)	)	PUNCT
abr-191	267	105	(	(	PUNCT
abr-191	267	106	0.93	0.93	NUM
abr-191	267	107	)	)	PUNCT
abr-191	267	108	(	(	PUNCT
abr-191	267	109	0.88	0.88	NUM
abr-191	267	110	)	)	PUNCT
abr-191	267	111	(	(	PUNCT
abr-191	267	112	zstatistic	zstatistic	NOUN
abr-191	267	113	)	)	PUNCT
abr-191	267	114	(	(	PUNCT
abr-191	267	115	0.93	0.93	NUM
abr-191	267	116	)	)	PUNCT
abr-191	267	117	(	(	PUNCT
abr-191	267	118	0.23	0.23	NUM
abr-191	267	119	)	)	PUNCT
abr-191	267	120	(	(	PUNCT
abr-191	267	121	0.81	0.81	NUM
abr-191	267	122	)	)	PUNCT
abr-191	267	123	f	f	NOUN
abr-191	267	124	instances	instance	NOUN
abr-191	267	125	of	of	ADP
abr-191	267	126	restatements	restatement	NOUN
abr-191	267	127	attributed	attribute	VERB
abr-191	267	128	to	to	ADP
abr-191	267	129	multiple	multiple	ADJ
abr-191	267	130	parties	party	NOUN
abr-191	267	131	in	in	ADP
abr-191	267	132	the	the	DET
abr-191	267	133	restatement	restatement	NOUN
abr-191	267	134	announcement	announcement	NOUN
abr-191	267	135	were	be	AUX
abr-191	267	136	coded	code	VERB
abr-191	267	137	as	as	ADP
abr-191	267	138	such	such	ADJ
abr-191	267	139	.	.	PUNCT
abr-191	268	1	a	a	DET
abr-191	268	2	control	control	NOUN
abr-191	268	3	variables	variable	NOUN
abr-191	268	4	defined	define	VERB
abr-191	268	5	as	as	ADP
abr-191	268	6	follows	follow	VERB
abr-191	268	7	(	(	PUNCT
abr-191	268	8	in	in	ADP
abr-191	268	9	table	table	NOUN
abr-191	268	10	order	order	NOUN
abr-191	268	11	)	)	PUNCT
abr-191	268	12	.	.	PUNCT
abr-191	269	1	fraud	fraud	NOUN
abr-191	269	2	:	:	PUNCT
abr-191	270	1	sec	sec	PROPN
abr-191	270	2	issued	issue	VERB
abr-191	270	3	an	an	DET
abr-191	270	4	accounting	accounting	NOUN
abr-191	270	5	and	and	CCONJ
abr-191	270	6	auditing	auditing	NOUN
abr-191	270	7	enforcement	enforcement	NOUN
abr-191	270	8	release	release	NOUN
abr-191	270	9	(	(	PUNCT
abr-191	270	10	aaer	aaer	PROPN
abr-191	270	11	)	)	PUNCT
abr-191	270	12	.	.	PUNCT
abr-191	271	1	core	core	NOUN
abr-191	271	2	earnings	earning	NOUN
abr-191	271	3	:	:	PUNCT
abr-191	271	4	restatements	restatement	NOUN
abr-191	271	5	involving	involve	VERB
abr-191	271	6	revenue	revenue	NOUN
abr-191	271	7	,	,	PUNCT
abr-191	271	8	cost	cost	NOUN
abr-191	271	9	of	of	ADP
abr-191	271	10	goods	good	NOUN
abr-191	271	11	sold	sell	VERB
abr-191	271	12	,	,	PUNCT
abr-191	271	13	or	or	CCONJ
abr-191	271	14	on	on	ADP
abr-191	271	15	-	-	PUNCT
abr-191	271	16	going	go	VERB
abr-191	271	17	operations	operation	NOUN
abr-191	271	18	.	.	PUNCT
abr-191	272	1	non	non	ADJ
abr-191	272	2	-	-	ADJ
abr-191	272	3	core	core	ADJ
abr-191	272	4	earnings	earning	NOUN
abr-191	272	5	:	:	PUNCT
abr-191	272	6	restatements	restatement	NOUN
abr-191	272	7	involving	involve	VERB
abr-191	272	8	transitory	transitory	ADJ
abr-191	272	9	items	item	NOUN
abr-191	272	10	such	such	ADJ
abr-191	272	11	as	as	ADP
abr-191	272	12	merger	merger	NOUN
abr-191	272	13	accounting	accounting	NOUN
abr-191	272	14	,	,	PUNCT
abr-191	272	15	tax	tax	NOUN
abr-191	272	16	accounting	accounting	NOUN
abr-191	272	17	,	,	PUNCT
abr-191	272	18	non	non	ADJ
abr-191	272	19	-	-	ADJ
abr-191	272	20	operating	operating	ADJ
abr-191	272	21	gains	gain	NOUN
abr-191	272	22	or	or	CCONJ
abr-191	272	23	losses	loss	NOUN
abr-191	272	24	and	and	CCONJ
abr-191	272	25	others	other	NOUN
abr-191	272	26	.	.	PUNCT
abr-191	273	1	attribution	attribution	NOUN
abr-191	273	2	auditor	auditor	NOUN
abr-191	273	3	,	,	PUNCT
abr-191	273	4	management	management	NOUN
abr-191	273	5	,	,	PUNCT
abr-191	273	6	sec	sec	PROPN
abr-191	273	7	or	or	CCONJ
abr-191	273	8	combination	combination	NOUN
abr-191	273	9	of	of	ADP
abr-191	273	10	multiple	multiple	ADJ
abr-191	273	11	entities	entity	NOUN
abr-191	273	12	:	:	PUNCT
abr-191	273	13	restatement	restatement	NOUN
abr-191	273	14	attributed	attribute	VERB
abr-191	273	15	to	to	ADP
abr-191	273	16	specific	specific	ADJ
abr-191	273	17	entity	entity	NOUN
abr-191	273	18	in	in	ADP
abr-191	273	19	press	press	NOUN
abr-191	273	20	release	release	NOUN
abr-191	273	21	,	,	PUNCT
abr-191	273	22	baseline	baseline	NOUN
abr-191	273	23	case	case	NOUN
abr-191	273	24	is	be	AUX
abr-191	273	25	unattributed	unattribute	VERB
abr-191	273	26	.	.	PUNCT
abr-191	274	1	materiality	materiality	NOUN
abr-191	274	2	:	:	PUNCT
abr-191	274	3	restated	restate	VERB
abr-191	274	4	income	income	NOUN
abr-191	274	5	(	(	PUNCT
abr-191	274	6	loss	loss	NOUN
abr-191	274	7	)	)	PUNCT
abr-191	274	8	less	less	ADV
abr-191	274	9	originally	originally	ADV
abr-191	274	10	reported	report	VERB
abr-191	274	11	net	net	ADJ
abr-191	274	12	income	income	NOUN
abr-191	274	13	over	over	ADP
abr-191	274	14	restated	restate	VERB
abr-191	274	15	period	period	NOUN
abr-191	274	16	scaled	scale	VERB
abr-191	274	17	by	by	ADP
abr-191	274	18	book	book	NOUN
abr-191	274	19	value	value	NOUN
abr-191	274	20	of	of	ADP
abr-191	274	21	total	total	ADJ
abr-191	274	22	assets	asset	NOUN
abr-191	274	23	at	at	ADP
abr-191	274	24	the	the	DET
abr-191	274	25	year	year	NOUN
abr-191	274	26	end	end	NOUN
abr-191	274	27	prior	prior	ADV
abr-191	274	28	to	to	ADP
abr-191	274	29	the	the	DET
abr-191	274	30	earliest	early	ADJ
abr-191	274	31	restated	restate	VERB
abr-191	274	32	period	period	NOUN
abr-191	274	33	.	.	PUNCT
abr-191	275	1	pervasiveness	pervasiveness	NOUN
abr-191	275	2	:	:	PUNCT
abr-191	275	3	number	number	NOUN
abr-191	275	4	of	of	ADP
abr-191	275	5	account	account	NOUN
abr-191	275	6	groups	group	NOUN
abr-191	275	7	involved	involve	VERB
abr-191	275	8	in	in	ADP
abr-191	275	9	restatement	restatement	NOUN
abr-191	275	10	.	.	PUNCT
abr-191	276	1	the	the	DET
abr-191	276	2	seven	seven	NUM
abr-191	276	3	account	account	NOUN
abr-191	276	4	groups	group	NOUN
abr-191	276	5	are	be	AUX
abr-191	276	6	revenue	revenue	NOUN
abr-191	276	7	,	,	PUNCT
abr-191	276	8	cost	cost	NOUN
abr-191	276	9	of	of	ADP
abr-191	276	10	sales	sale	NOUN
abr-191	276	11	,	,	PUNCT
abr-191	276	12	operating	operating	NOUN
abr-191	276	13	expenses	expense	NOUN
abr-191	276	14	,	,	PUNCT
abr-191	276	15	onetime	onetime	ADJ
abr-191	276	16	/	/	SYM
abr-191	276	17	special	special	ADJ
abr-191	276	18	items	item	NOUN
abr-191	276	19	,	,	PUNCT
abr-191	276	20	merger	merger	NOUN
abr-191	276	21	-	-	PUNCT
abr-191	276	22	related	relate	VERB
abr-191	276	23	,	,	PUNCT
abr-191	276	24	non	non	ADJ
abr-191	276	25	-	-	ADJ
abr-191	276	26	operating	operating	ADJ
abr-191	276	27	expenses	expense	NOUN
abr-191	276	28	and	and	CCONJ
abr-191	276	29	other	other	ADJ
abr-191	276	30	.	.	PUNCT
abr-191	277	1	the	the	DET
abr-191	277	2	sub	sub	ADJ
abr-191	277	3	-	-	ADJ
abr-191	277	4	account	account	ADJ
abr-191	277	5	groups	group	NOUN
abr-191	277	6	used	use	VERB
abr-191	277	7	in	in	ADP
abr-191	277	8	these	these	DET
abr-191	277	9	classifications	classification	NOUN
abr-191	277	10	are	be	AUX
abr-191	277	11	defined	define	VERB
abr-191	277	12	in	in	ADP
abr-191	277	13	appendix	appendix	NOUN
abr-191	277	14	x.	x.	NOUN
abr-191	277	15	years	year	NOUN
abr-191	277	16	:	:	PUNCT
abr-191	277	17	sum	sum	NOUN
abr-191	277	18	of	of	ADP
abr-191	277	19	periods	period	NOUN
abr-191	277	20	restated	restate	VERB
abr-191	277	21	where	where	SCONJ
abr-191	277	22	a	a	DET
abr-191	277	23	fiscal	fiscal	ADJ
abr-191	277	24	year	year	NOUN
abr-191	277	25	=	=	SYM
abr-191	277	26	1	1	NUM
abr-191	277	27	and	and	CCONJ
abr-191	277	28	a	a	DET
abr-191	277	29	fiscal	fiscal	ADJ
abr-191	277	30	quarter	quarter	NOUN
abr-191	277	31	=	=	NUM
abr-191	277	32	0.25	0.25	NUM
abr-191	277	33	.	.	PUNCT
abr-191	278	1	sizemat	sizemat	NOUN
abr-191	278	2	:	:	PUNCT
abr-191	278	3	interaction	interaction	NOUN
abr-191	278	4	between	between	ADP
abr-191	278	5	materiality	materiality	NOUN
abr-191	278	6	variable	variable	NOUN
abr-191	278	7	and	and	CCONJ
abr-191	278	8	the	the	DET
abr-191	278	9	natural	natural	ADJ
abr-191	278	10	log	log	NOUN
abr-191	278	11	of	of	ADP
abr-191	278	12	the	the	DET
abr-191	278	13	book	book	NOUN
abr-191	278	14	e	e	NOUN
abr-191	278	15	cumulative	cumulative	ADJ
abr-191	278	16	abnormal	abnormal	ADJ
abr-191	278	17	returns	return	NOUN
abr-191	278	18	(	(	PUNCT
abr-191	278	19	car	car	NOUN
abr-191	278	20	)	)	PUNCT
abr-191	278	21	calculated	calculate	VERB
abr-191	278	22	using	use	VERB
abr-191	278	23	market	market	NOUN
abr-191	278	24	adjusted	adjust	VERB
abr-191	278	25	model	model	NOUN
abr-191	278	26	and	and	CCONJ
abr-191	278	27	equally	equally	ADV
abr-191	278	28	weighted	weight	VERB
abr-191	278	29	index	index	NOUN
abr-191	278	30	on	on	ADP
abr-191	278	31	days	day	NOUN
abr-191	278	32	0	0	PUNCT
abr-191	278	33	and	and	CCONJ
abr-191	278	34	1	1	NUM
abr-191	278	35	where	where	SCONJ
abr-191	278	36	day	day	NOUN
abr-191	278	37	0	0	NUM
abr-191	278	38	is	be	AUX
abr-191	278	39	the	the	DET
abr-191	278	40	date	date	NOUN
abr-191	278	41	of	of	ADP
abr-191	278	42	the	the	DET
abr-191	278	43	restatement	restatement	NOUN
abr-191	278	44	announcement	announcement	NOUN
abr-191	278	45	.	.	PUNCT
abr-191	279	1	b	b	NOUN
abr-191	279	2	announcements	announcement	NOUN
abr-191	279	3	of	of	ADP
abr-191	279	4	719	719	NUM
abr-191	279	5	restatements	restatement	NOUN
abr-191	279	6	to	to	PART
abr-191	279	7	correct	correct	VERB
abr-191	279	8	misstatements	misstatement	NOUN
abr-191	279	9	of	of	ADP
abr-191	279	10	annual	annual	ADJ
abr-191	279	11	and	and	CCONJ
abr-191	279	12	quarterly	quarterly	ADJ
abr-191	279	13	financial	financial	ADJ
abr-191	279	14	reports	report	NOUN
abr-191	279	15	announced	announce	VERB
abr-191	279	16	between	between	ADP
abr-191	279	17	1997	1997	NUM
abr-191	279	18	and	and	CCONJ
abr-191	279	19	2004	2004	NUM
abr-191	279	20	.	.	PUNCT
abr-191	280	1	c	c	PROPN
abr-191	280	2	subset	subset	VERB
abr-191	280	3	of	of	ADP
abr-191	280	4	273	273	NUM
abr-191	280	5	restatements	restatement	NOUN
abr-191	280	6	announced	announce	VERB
abr-191	280	7	in	in	ADP
abr-191	280	8	earnings	earning	NOUN
abr-191	280	9	releases	release	NOUN
abr-191	280	10	.	.	PUNCT
abr-191	281	1	d	d	PRON
abr-191	281	2	subset	subset	NOUN
abr-191	281	3	of	of	ADP
abr-191	281	4	446	446	NUM
abr-191	281	5	restatements	restatement	NOUN
abr-191	281	6	announced	announce	VERB
abr-191	281	7	separately	separately	ADV
abr-191	281	8	from	from	ADP
abr-191	281	9	earnings	earning	NOUN
abr-191	281	10	releases	release	NOUN
abr-191	281	11	.	.	PUNCT
abr-191	282	1	value	value	NOUN
abr-191	282	2	of	of	ADP
abr-191	282	3	total	total	ADJ
abr-191	282	4	assets	asset	NOUN
abr-191	282	5	in	in	ADP
abr-191	282	6	at	at	ADP
abr-191	282	7	year	year	NOUN
abr-191	282	8	-	-	PUNCT
abr-191	282	9	end	end	NOUN
abr-191	282	10	in	in	ADP
abr-191	282	11	the	the	DET
abr-191	282	12	year	year	NOUN
abr-191	282	13	prior	prior	ADV
abr-191	282	14	to	to	ADP
abr-191	282	15	the	the	DET
abr-191	282	16	earliest	early	ADJ
abr-191	282	17	restated	restate	VERB
abr-191	282	18	period	period	NOUN
abr-191	282	19	.	.	PUNCT
abr-191	283	1	levmat	levmat	NOUN
abr-191	283	2	:	:	PUNCT
abr-191	283	3	interaction	interaction	NOUN
abr-191	283	4	between	between	ADP
abr-191	283	5	materiality	materiality	NOUN
abr-191	283	6	variable	variable	NOUN
abr-191	283	7	and	and	CCONJ
abr-191	283	8	ratio	ratio	NOUN
abr-191	283	9	of	of	ADP
abr-191	283	10	book	book	NOUN
abr-191	283	11	value	value	NOUN
abr-191	283	12	of	of	ADP
abr-191	283	13	long	long	ADJ
abr-191	283	14	term	term	NOUN
abr-191	283	15	debt	debt	NOUN
abr-191	283	16	to	to	ADP
abr-191	283	17	book	book	NOUN
abr-191	283	18	value	value	NOUN
abr-191	283	19	of	of	ADP
abr-191	283	20	total	total	ADJ
abr-191	283	21	assets	asset	NOUN
abr-191	283	22	at	at	ADP
abr-191	283	23	year	year	NOUN
abr-191	283	24	-	-	PUNCT
abr-191	283	25	end	end	NOUN
abr-191	283	26	in	in	ADP
abr-191	283	27	the	the	DET
abr-191	283	28	year	year	NOUN
abr-191	283	29	prior	prior	ADV
abr-191	283	30	to	to	ADP
abr-191	283	31	the	the	DET
abr-191	283	32	earliest	early	ADJ
abr-191	283	33	restated	restate	VERB
abr-191	283	34	period	period	NOUN
abr-191	283	35	.	.	PUNCT
abr-191	284	1	prior	prior	ADJ
abr-191	284	2	returns	return	NOUN
abr-191	284	3	:	:	PUNCT
abr-191	284	4	buy	buy	VERB
abr-191	284	5	and	and	CCONJ
abr-191	284	6	hold	hold	VERB
abr-191	284	7	returns	return	NOUN
abr-191	284	8	over	over	ADP
abr-191	284	9	last	last	ADJ
abr-191	284	10	120	120	NUM
abr-191	284	11	prior	prior	ADV
abr-191	284	12	to	to	ADP
abr-191	284	13	restatement	restatement	NOUN
abr-191	284	14	announcement	announcement	NOUN
abr-191	284	15	.	.	PUNCT
abr-191	285	1	bign	bign	NOUN
abr-191	285	2	:	:	PUNCT
abr-191	285	3	indicator	indicator	PROPN
abr-191	285	4	variable	variable	NOUN
abr-191	285	5	equal	equal	ADJ
abr-191	285	6	to	to	ADP
abr-191	285	7	1	1	NUM
abr-191	285	8	if	if	SCONJ
abr-191	285	9	restating	restate	VERB
abr-191	285	10	firm	firm	NOUN
abr-191	285	11	engaged	engage	VERB
abr-191	285	12	a	a	DET
abr-191	285	13	bign	bign	ADJ
abr-191	285	14	auditor	auditor	NOUN
abr-191	285	15	during	during	ADP
abr-191	285	16	the	the	DET
abr-191	285	17	period	period	NOUN
abr-191	285	18	of	of	ADP
abr-191	285	19	restatement	restatement	NOUN
abr-191	285	20	and	and	CCONJ
abr-191	285	21	0	0	NUM
abr-191	285	22	otherwise	otherwise	ADV
abr-191	285	23	.	.	PUNCT
abr-191	286	1	auditor	auditor	NOUN
abr-191	286	2	change	change	NOUN
abr-191	286	3	:	:	PUNCT
abr-191	286	4	indicator	indicator	NOUN
abr-191	286	5	variable	variable	NOUN
abr-191	286	6	if	if	SCONJ
abr-191	286	7	restating	restate	VERB
abr-191	286	8	firm	firm	NOUN
abr-191	286	9	changed	change	VERB
abr-191	286	10	auditors	auditor	NOUN
abr-191	286	11	from	from	ADP
abr-191	286	12	the	the	DET
abr-191	286	13	restated	restate	VERB
abr-191	286	14	period	period	NOUN
abr-191	286	15	up	up	ADP
abr-191	286	16	the	the	DET
abr-191	286	17	period	period	NOUN
abr-191	286	18	ending	end	VERB
abr-191	286	19	with	with	ADP
abr-191	286	20	the	the	DET
abr-191	286	21	announcement	announcement	NOUN
abr-191	286	22	date	date	NOUN
abr-191	286	23	.	.	PUNCT
abr-191	287	1	*	*	PUNCT
abr-191	287	2	,	,	PUNCT
abr-191	287	3	*	*	PUNCT
abr-191	287	4	*	*	PUNCT
abr-191	287	5	,	,	PUNCT
abr-191	287	6	*	*	PUNCT
abr-191	287	7	*	*	PUNCT
abr-191	287	8	*	*	PUNCT
abr-191	287	9	difference	difference	NOUN
abr-191	287	10	across	across	ADP
abr-191	287	11	quintiles	quintile	NOUN
abr-191	287	12	is	be	AUX
abr-191	287	13	significant	significant	ADJ
abr-191	287	14	at	at	ADP
abr-191	287	15	0.10	0.10	NUM
abr-191	287	16	,	,	PUNCT
abr-191	287	17	0.05	0.05	NUM
abr-191	287	18	,	,	PUNCT
abr-191	287	19	0.01	0.01	NUM
abr-191	287	20	levels	level	NOUN
abr-191	287	21	respectively	respectively	ADV
abr-191	287	22	.	.	PUNCT
abr-191	288	1	t	t	PROPN
abr-191	288	2	-tests	-test	NOUN
abr-191	288	3	are	be	AUX
abr-191	288	4	two	two	NUM
abr-191	288	5	-	-	PUNCT
abr-191	288	6	tailed	tail	VERB
abr-191	288	7	.	.	PUNCT
abr-191	289	1	non	non	ADJ
abr-191	289	2	-	-	ADJ
abr-191	289	3	parametric	parametric	ADJ
abr-191	289	4	results	result	NOUN
abr-191	289	5	are	be	AUX
abr-191	289	6	based	base	VERB
abr-191	289	7	on	on	ADP
abr-191	289	8	the	the	DET
abr-191	289	9	mann	mann	PROPN
abr-191	289	10	-	-	PUNCT
abr-191	289	11	whitney	whitney	PROPN
abr-191	289	12	z	z	PROPN
abr-191	289	13	-	-	PUNCT
abr-191	289	14	statistic	statistic	NOUN
abr-191	289	15	(	(	PUNCT
abr-191	289	16	two	two	NUM
abr-191	289	17	group	group	NOUN
abr-191	289	18	comparisons	comparison	NOUN
abr-191	289	19	)	)	PUNCT
abr-191	289	20	or	or	CCONJ
abr-191	289	21	the	the	DET
abr-191	289	22	kruskal	kruskal	PROPN
abr-191	289	23	-	-	PUNCT
abr-191	289	24	wallis	wallis	PROPN
abr-191	289	25	χ2	χ2	PROPN
abr-191	289	26	(	(	PUNCT
abr-191	289	27	quintile	quintile	NOUN
abr-191	289	28	and	and	CCONJ
abr-191	289	29	multiple	multiple	ADJ
abr-191	289	30	group	group	NOUN
abr-191	289	31	comparisons	comparison	NOUN
abr-191	289	32	)	)	PUNCT
abr-191	289	33	.	.	PUNCT
abr-191	290	1	descriptive	descriptive	ADJ
abr-191	290	2	statistics	statistic	NOUN
abr-191	290	3	for	for	ADP
abr-191	290	4	control	control	NOUN
abr-191	290	5	variables	variable	VERB
abr-191	290	6	a	a	DET
abr-191	290	7	table	table	NOUN
abr-191	290	8	4	4	NUM
abr-191	290	9	(	(	PUNCT
abr-191	290	10	continued	continue	VERB
abr-191	290	11	)	)	PUNCT
abr-191	290	12	all	all	DET
abr-191	290	13	restatements	restatement	NOUN
abr-191	290	14	b	b	NOUN
abr-191	290	15	restatements	restatement	NOUN
abr-191	290	16	announced	announce	VERB
abr-191	290	17	in	in	ADP
abr-191	290	18	earnings	earning	NOUN
abr-191	290	19	releases	release	NOUN
abr-191	290	20	c	c	NOUN
abr-191	290	21	restatements	restatement	NOUN
abr-191	290	22	not	not	PART
abr-191	290	23	announced	announce	VERB
abr-191	290	24	in	in	ADP
abr-191	290	25	earnings	earning	NOUN
abr-191	290	26	releases	release	NOUN
abr-191	290	27	d	d	PROPN
abr-191	290	28	60	60	NUM
abr-191	290	29	limitations	limitation	NOUN
abr-191	290	30	and	and	CCONJ
abr-191	290	31	conclusion	conclusion	NOUN
abr-191	290	32	as	as	SCONJ
abr-191	290	33	is	be	AUX
abr-191	290	34	the	the	DET
abr-191	290	35	case	case	NOUN
abr-191	290	36	with	with	ADP
abr-191	290	37	many	many	ADJ
abr-191	290	38	studies	study	NOUN
abr-191	290	39	employing	employ	VERB
abr-191	290	40	various	various	ADJ
abr-191	290	41	earnings	earning	NOUN
abr-191	290	42	quality	quality	NOUN
abr-191	290	43	metrics	metric	NOUN
abr-191	290	44	,	,	PUNCT
abr-191	290	45	there	there	PRON
abr-191	290	46	is	be	VERB
abr-191	290	47	a	a	DET
abr-191	290	48	potential	potential	ADJ
abr-191	290	49	survivorship	survivorship	NOUN
abr-191	290	50	bias	bias	NOUN
abr-191	290	51	related	relate	VERB
abr-191	290	52	to	to	ADP
abr-191	290	53	the	the	DET
abr-191	290	54	number	number	NOUN
abr-191	290	55	of	of	ADP
abr-191	290	56	years	year	NOUN
abr-191	290	57	of	of	ADP
abr-191	290	58	data	datum	NOUN
abr-191	290	59	required	require	VERB
abr-191	290	60	to	to	PART
abr-191	290	61	estimate	estimate	VERB
abr-191	290	62	earnings	earning	NOUN
abr-191	290	63	quality	quality	NOUN
abr-191	290	64	.	.	PUNCT
abr-191	291	1	the	the	DET
abr-191	291	2	final	final	ADJ
abr-191	291	3	sample	sample	NOUN
abr-191	291	4	is	be	AUX
abr-191	291	5	likely	likely	ADV
abr-191	291	6	skewed	skewed	ADJ
abr-191	291	7	towards	towards	ADP
abr-191	291	8	larger	large	ADJ
abr-191	291	9	,	,	PUNCT
abr-191	291	10	more	more	ADV
abr-191	291	11	successful	successful	ADJ
abr-191	291	12	firms	firm	NOUN
abr-191	291	13	.	.	PUNCT
abr-191	292	1	in	in	ADP
abr-191	292	2	addition	addition	NOUN
abr-191	292	3	to	to	ADP
abr-191	292	4	possible	possible	ADJ
abr-191	292	5	survivorship	survivorship	NOUN
abr-191	292	6	bias	bias	NOUN
abr-191	292	7	,	,	PUNCT
abr-191	292	8	while	while	SCONJ
abr-191	292	9	the	the	DET
abr-191	292	10	accounting	accounting	NOUN
abr-191	292	11	literature	literature	NOUN
abr-191	292	12	includes	include	VERB
abr-191	292	13	numerous	numerous	ADJ
abr-191	292	14	definitions	definition	NOUN
abr-191	292	15	of	of	ADP
abr-191	292	16	earnings	earning	NOUN
abr-191	292	17	quality	quality	NOUN
abr-191	292	18	,	,	PUNCT
abr-191	292	19	the	the	DET
abr-191	292	20	primary	primary	ADJ
abr-191	292	21	earnings	earning	NOUN
abr-191	292	22	quality	quality	NOUN
abr-191	292	23	metric	metric	NOUN
abr-191	292	24	(	(	PUNCT
abr-191	292	25	ddeq	ddeq	PROPN
abr-191	292	26	)	)	PUNCT
abr-191	292	27	used	use	VERB
abr-191	292	28	in	in	ADP
abr-191	292	29	this	this	DET
abr-191	292	30	study	study	NOUN
abr-191	292	31	estimates	estimate	VERB
abr-191	292	32	earnings	earning	NOUN
abr-191	292	33	quality	quality	NOUN
abr-191	292	34	based	base	VERB
abr-191	292	35	on	on	ADP
abr-191	292	36	the	the	DET
abr-191	292	37	relationship	relationship	NOUN
abr-191	292	38	between	between	ADP
abr-191	292	39	accruals	accrual	NOUN
abr-191	292	40	and	and	CCONJ
abr-191	292	41	cash	cash	NOUN
abr-191	292	42	flows	flow	NOUN
abr-191	292	43	.	.	PUNCT
abr-191	293	1	signals	signal	NOUN
abr-191	293	2	regarding	regard	VERB
abr-191	293	3	earnings	earning	NOUN
abr-191	293	4	quality	quality	NOUN
abr-191	293	5	are	be	AUX
abr-191	293	6	not	not	PART
abr-191	293	7	limited	limit	VERB
abr-191	293	8	to	to	ADP
abr-191	293	9	the	the	DET
abr-191	293	10	information	information	NOUN
abr-191	293	11	independent	independent	ADJ
abr-191	293	12	variables	variable	NOUN
abr-191	293	13	expected	expect	VERB
abr-191	293	14	sign	sign	PROPN
abr-191	293	15	coeff	coeff	PROPN
abr-191	293	16	.	.	PUNCT
abr-191	294	1	t	t	PROPN
abr-191	294	2	-stat	-stat	PROPN
abr-191	294	3	coeff	coeff	PROPN
abr-191	294	4	.	.	PUNCT
abr-191	295	1	t	t	PROPN
abr-191	295	2	-stat	-stat	PROPN
abr-191	295	3	coeff	coeff	PROPN
abr-191	295	4	.	.	PUNCT
abr-191	296	1	t	t	PROPN
abr-191	296	2	-stat	-stat	PROPN
abr-191	296	3	panel	panel	NOUN
abr-191	296	4	a	a	PRON
abr-191	296	5	:	:	PUNCT
abr-191	296	6	ddeq	ddeq	NOUN
abr-191	296	7	earnings	earning	NOUN
abr-191	296	8	quality	quality	NOUN
abr-191	296	9	ddeq	ddeq	PROPN
abr-191	296	10	-0.05	-0.05	NUM
abr-191	296	11	-2.57	-2.57	PROPN
abr-191	296	12	*	*	PUNCT
abr-191	296	13	*	*	PUNCT
abr-191	296	14	*	*	PUNCT
abr-191	296	15	-0.061	-0.061	NOUN
abr-191	296	16	-1.89	-1.89	NOUN
abr-191	296	17	*	*	PUNCT
abr-191	296	18	*	*	PUNCT
abr-191	296	19	-0.045	-0.045	PROPN
abr-191	296	20	-1.84	-1.84	NOUN
abr-191	296	21	*	*	PUNCT
abr-191	296	22	*	*	PUNCT
abr-191	296	23	control	control	NOUN
abr-191	296	24	variables	variable	NOUN
abr-191	296	25	f	f	PROPN
abr-191	296	26	fraud	fraud	NOUN
abr-191	296	27	-0.050	-0.050	PUNCT
abr-191	296	28	-3.28	-3.28	NUM
abr-191	296	29	*	*	PUNCT
abr-191	296	30	*	*	PUNCT
abr-191	296	31	*	*	PUNCT
abr-191	296	32	-0.049	-0.049	PUNCT
abr-191	296	33	-1.78	-1.78	NOUN
abr-191	296	34	*	*	PUNCT
abr-191	296	35	*	*	PUNCT
abr-191	296	36	-0.055	-0.055	NOUN
abr-191	296	37	-2.91	-2.91	X
abr-191	296	38	*	*	PUNCT
abr-191	296	39	*	*	PUNCT
abr-191	296	40	*	*	PUNCT
abr-191	296	41	auditor	auditor	NOUN
abr-191	296	42	attribution	attribution	NOUN
abr-191	296	43	-0.031	-0.031	NOUN
abr-191	296	44	-2.17	-2.17	NOUN
abr-191	296	45	*	*	PUNCT
abr-191	296	46	*	*	PUNCT
abr-191	296	47	-0.036	-0.036	NOUN
abr-191	297	1	-1.46	-1.46	INTJ
abr-191	297	2	*	*	PUNCT
abr-191	297	3	-0.022	-0.022	NUM
abr-191	297	4	-1.23	-1.23	NUM
abr-191	297	5	management	management	NOUN
abr-191	297	6	attribution	attribution	NOUN
abr-191	297	7	+	+	CCONJ
abr-191	297	8	0.001	0.001	NUM
abr-191	297	9	0.01	0.01	NUM
abr-191	297	10	-0.029	-0.029	NOUN
abr-191	297	11	-1.67	-1.67	PRON
abr-191	297	12	*	*	PUNCT
abr-191	297	13	*	*	NOUN
abr-191	297	14	0.182	0.182	NUM
abr-191	297	15	1.23	1.23	NUM
abr-191	297	16	sec	sec	PROPN
abr-191	297	17	attribution	attribution	NOUN
abr-191	297	18	0.018	0.018	NUM
abr-191	297	19	1.00	1.00	NUM
abr-191	297	20	-0.036	-0.036	NOUN
abr-191	297	21	-1.32	-1.32	NUM
abr-191	297	22	0.052	0.052	NUM
abr-191	297	23	2.25	2.25	NUM
abr-191	297	24	*	*	PUNCT
abr-191	297	25	*	*	PUNCT
abr-191	297	26	core	core	PROPN
abr-191	297	27	-0.03	-0.03	X
abr-191	297	28	-2.86	-2.86	NOUN
abr-191	297	29	*	*	PUNCT
abr-191	298	1	*	*	PUNCT
abr-191	298	2	*	*	PUNCT
abr-191	298	3	-0.053	-0.053	ADJ
abr-191	298	4	-3.25	-3.25	INTJ
abr-191	299	1	*	*	PUNCT
abr-191	299	2	*	*	PUNCT
abr-191	299	3	*	*	PUNCT
abr-191	299	4	-0.023	-0.023	NOUN
abr-191	299	5	-1.64	-1.64	NUM
abr-191	299	6	*	*	NOUN
abr-191	299	7	*	*	PUNCT
abr-191	299	8	materiality	materiality	NOUN
abr-191	299	9	+	+	CCONJ
abr-191	299	10	0.206	0.206	NUM
abr-191	299	11	1.67	1.67	NUM
abr-191	299	12	*	*	PUNCT
abr-191	299	13	*	*	PUNCT
abr-191	299	14	0.348	0.348	NUM
abr-191	299	15	0.65	0.65	NUM
abr-191	299	16	0.223	0.223	NUM
abr-191	299	17	1.68	1.68	NUM
abr-191	299	18	*	*	PUNCT
abr-191	299	19	*	*	PUNCT
abr-191	299	20	pervasiveness	pervasiveness	ADJ
abr-191	299	21	-0.034	-0.034	PUNCT
abr-191	299	22	-5.75	-5.75	X
abr-191	299	23	*	*	PUNCT
abr-191	299	24	*	*	PUNCT
abr-191	299	25	*	*	PUNCT
abr-191	299	26	-0.001	-0.001	X
abr-191	300	1	-0.12	-0.12	NUM
abr-191	300	2	-0.051	-0.051	ADJ
abr-191	300	3	-6.95	-6.95	X
abr-191	300	4	*	*	PUNCT
abr-191	300	5	*	*	PUNCT
abr-191	300	6	*	*	NOUN
abr-191	300	7	years	year	NOUN
abr-191	300	8	0.006	0.006	NUM
abr-191	300	9	1.36	1.36	NUM
abr-191	300	10	*	*	PUNCT
abr-191	300	11	0.010	0.010	NUM
abr-191	300	12	1.29	1.29	NUM
abr-191	300	13	*	*	PUNCT
abr-191	300	14	0.004	0.004	NUM
abr-191	300	15	0.82	0.82	NUM
abr-191	300	16	sizemat	sizemat	NOUN
abr-191	301	1	-0.106	-0.106	ADP
abr-191	301	2	-1.49	-1.49	INTJ
abr-191	301	3	*	*	PUNCT
abr-191	301	4	-0.179	-0.179	NOUN
abr-191	302	1	-0.52	-0.52	ADJ
abr-191	302	2	-0.115	-0.115	PUNCT
abr-191	302	3	-1.52	-1.52	NUM
abr-191	302	4	*	*	PUNCT
abr-191	302	5	levmat	levmat	NOUN
abr-191	302	6	-0.061	-0.061	PUNCT
abr-191	302	7	-1.71	-1.71	X
abr-191	302	8	*	*	PUNCT
abr-191	302	9	*	*	PUNCT
abr-191	302	10	-3.424	-3.424	NUM
abr-191	302	11	-0.75	-0.75	NUM
abr-191	302	12	-0.067	-0.067	X
abr-191	302	13	-1.69	-1.69	NOUN
abr-191	302	14	*	*	PUNCT
abr-191	302	15	*	*	PUNCT
abr-191	302	16	120	120	NUM
abr-191	302	17	day	day	NOUN
abr-191	302	18	return	return	NOUN
abr-191	302	19	+	+	CCONJ
abr-191	302	20	0.026	0.026	NUM
abr-191	302	21	2.06	2.06	NUM
abr-191	302	22	*	*	PUNCT
abr-191	302	23	*	*	PUNCT
abr-191	302	24	0.028	0.028	NUM
abr-191	302	25	1.41	1.41	NUM
abr-191	302	26	*	*	PUNCT
abr-191	302	27	0.025	0.025	NUM
abr-191	302	28	1.53	1.53	NUM
abr-191	302	29	*	*	PUNCT
abr-191	302	30	bign	bign	ADJ
abr-191	302	31	-0.018	-0.018	PUNCT
abr-191	302	32	-1.16	-1.16	PROPN
abr-191	302	33	-0.004	-0.004	PUNCT
abr-191	302	34	-0.15	-0.15	NUM
abr-191	302	35	-0.029	-0.029	NUM
abr-191	302	36	-1.38	-1.38	PUNCT
abr-191	302	37	*	*	PUNCT
abr-191	302	38	auditor	auditor	NOUN
abr-191	302	39	change	change	NOUN
abr-191	302	40	+	+	CCONJ
abr-191	302	41	-0.018	-0.018	NUM
abr-191	302	42	-0.14	-0.14	NOUN
abr-191	302	43	-0.027	-0.027	PUNCT
abr-191	302	44	-1.31	-1.31	PUNCT
abr-191	302	45	*	*	NOUN
abr-191	302	46	0.013	0.013	NUM
abr-191	302	47	0.79	0.79	NUM
abr-191	302	48	intercept	intercept	NOUN
abr-191	302	49	0.034	0.034	NUM
abr-191	302	50	1.77	1.77	NUM
abr-191	302	51	0.023	0.023	NUM
abr-191	302	52	0.78	0.78	NUM
abr-191	302	53	0.025	0.025	NUM
abr-191	302	54	1.65	1.65	NUM
abr-191	302	55	*	*	PUNCT
abr-191	302	56	*	*	PUNCT
abr-191	302	57	model	model	NOUN
abr-191	302	58	statistics	statistic	NOUN
abr-191	302	59	n	n	PROPN
abr-191	302	60	719	719	NUM
abr-191	302	61	273	273	NUM
abr-191	302	62	446	446	NUM
abr-191	302	63	adjusted	adjust	VERB
abr-191	302	64	r	r	NOUN
abr-191	302	65	2	2	NUM
abr-191	302	66	11	11	NUM
abr-191	302	67	%	%	NOUN
abr-191	302	68	5	5	NUM
abr-191	302	69	%	%	NOUN
abr-191	302	70	16	16	NUM
abr-191	302	71	%	%	NOUN
abr-191	302	72	f	f	PROPN
abr-191	302	73	-statistic	-statistic	PROPN
abr-191	302	74	7.65	7.65	NUM
abr-191	302	75	*	*	PUNCT
abr-191	302	76	*	*	PUNCT
abr-191	302	77	*	*	PUNCT
abr-191	303	1	2.09	2.09	NUM
abr-191	303	2	*	*	PUNCT
abr-191	303	3	*	*	PUNCT
abr-191	303	4	7.25	7.25	NUM
abr-191	303	5	*	*	PUNCT
abr-191	303	6	*	*	PUNCT
abr-191	303	7	*	*	PUNCT
abr-191	303	8	*	*	PUNCT
abr-191	303	9	,	,	PUNCT
abr-191	303	10	*	*	PUNCT
abr-191	303	11	*	*	PUNCT
abr-191	303	12	,	,	PUNCT
abr-191	303	13	*	*	PUNCT
abr-191	303	14	*	*	PUNCT
abr-191	303	15	*	*	PUNCT
abr-191	303	16	coefficient	coefficient	NOUN
abr-191	303	17	or	or	CCONJ
abr-191	303	18	model	model	NOUN
abr-191	303	19	is	be	AUX
abr-191	303	20	significant	significant	ADJ
abr-191	303	21	at	at	ADP
abr-191	303	22	0.10	0.10	NUM
abr-191	303	23	,	,	PUNCT
abr-191	303	24	0.05	0.05	NUM
abr-191	303	25	,	,	PUNCT
abr-191	303	26	0.01	0.01	NUM
abr-191	303	27	levels	level	NOUN
abr-191	303	28	repectively	repectively	ADV
abr-191	303	29	.	.	PUNCT
abr-191	304	1	results	result	NOUN
abr-191	304	2	are	be	AUX
abr-191	304	3	one	one	NUM
abr-191	304	4	-	-	PUNCT
abr-191	304	5	tailed	tail	VERB
abr-191	304	6	.	.	PUNCT
abr-191	305	1	f	f	PROPN
abr-191	305	2	control	control	NOUN
abr-191	305	3	variables	variable	NOUN
abr-191	305	4	defined	define	VERB
abr-191	305	5	in	in	ADP
abr-191	305	6	table	table	NOUN
abr-191	305	7	4	4	NUM
abr-191	305	8	.	.	PUNCT
abr-191	305	9	b	b	X
abr-191	305	10	cummulative	cummulative	ADJ
abr-191	305	11	abnormal	abnormal	ADJ
abr-191	305	12	returns	return	NOUN
abr-191	305	13	(	(	PUNCT
abr-191	305	14	car	car	NOUN
abr-191	305	15	)	)	PUNCT
abr-191	305	16	calculated	calculate	VERB
abr-191	305	17	using	use	VERB
abr-191	305	18	market	market	NOUN
abr-191	305	19	adjusted	adjust	VERB
abr-191	305	20	model	model	NOUN
abr-191	305	21	and	and	CCONJ
abr-191	305	22	equally	equally	ADV
abr-191	305	23	weighted	weight	VERB
abr-191	305	24	index	index	NOUN
abr-191	305	25	on	on	ADP
abr-191	305	26	days	day	NOUN
abr-191	305	27	0	0	PUNCT
abr-191	305	28	and	and	CCONJ
abr-191	305	29	1	1	NUM
abr-191	305	30	where	where	SCONJ
abr-191	305	31	day	day	NOUN
abr-191	305	32	0	0	NUM
abr-191	305	33	is	be	AUX
abr-191	305	34	the	the	DET
abr-191	305	35	date	date	NOUN
abr-191	305	36	of	of	ADP
abr-191	305	37	the	the	DET
abr-191	305	38	restatement	restatement	NOUN
abr-191	305	39	announcement	announcement	NOUN
abr-191	305	40	.	.	PUNCT
abr-191	306	1	c	c	NOUN
abr-191	306	2	announcements	announcement	NOUN
abr-191	306	3	of	of	ADP
abr-191	306	4	719	719	NUM
abr-191	306	5	restatements	restatement	NOUN
abr-191	306	6	to	to	PART
abr-191	306	7	correct	correct	VERB
abr-191	306	8	misstatements	misstatement	NOUN
abr-191	306	9	of	of	ADP
abr-191	306	10	annual	annual	ADJ
abr-191	306	11	and	and	CCONJ
abr-191	306	12	quarterly	quarterly	ADJ
abr-191	306	13	financial	financial	ADJ
abr-191	306	14	reports	report	NOUN
abr-191	306	15	.	.	PUNCT
abr-191	307	1	restatements	restatement	NOUN
abr-191	307	2	announced	announce	VERB
abr-191	307	3	between	between	ADP
abr-191	307	4	1997	1997	NUM
abr-191	307	5	and	and	CCONJ
abr-191	307	6	2004	2004	NUM
abr-191	307	7	.	.	PUNCT
abr-191	308	1	d	d	PRON
abr-191	308	2	subset	subset	NOUN
abr-191	308	3	of	of	ADP
abr-191	308	4	273	273	NUM
abr-191	308	5	restatements	restatement	NOUN
abr-191	308	6	announced	announce	VERB
abr-191	308	7	in	in	ADP
abr-191	308	8	earnings	earning	NOUN
abr-191	308	9	releases	release	NOUN
abr-191	308	10	.	.	PUNCT
abr-191	309	1	e	e	NOUN
abr-191	309	2	subset	subset	VERB
abr-191	309	3	of	of	ADP
abr-191	309	4	446	446	NUM
abr-191	309	5	restatements	restatement	NOUN
abr-191	309	6	announced	announce	VERB
abr-191	309	7	separately	separately	ADV
abr-191	309	8	from	from	ADP
abr-191	309	9	earnings	earning	NOUN
abr-191	309	10	releases	release	NOUN
abr-191	309	11	.	.	PUNCT
abr-191	310	1	all	all	DET
abr-191	310	2	sample	sample	NOUN
abr-191	310	3	restatements	restatement	NOUN
abr-191	310	4	c	c	NOUN
abr-191	310	5	restatements	restatement	NOUN
abr-191	310	6	announced	announce	VERB
abr-191	310	7	in	in	ADP
abr-191	310	8	earnings	earning	NOUN
abr-191	310	9	releases	release	NOUN
abr-191	310	10	d	d	ADP
abr-191	310	11	restatements	restatement	NOUN
abr-191	310	12	not	not	PART
abr-191	310	13	announced	announce	VERB
abr-191	310	14	in	in	ADP
abr-191	310	15	earnings	earning	NOUN
abr-191	310	16	releases	release	NOUN
abr-191	310	17	e	e	NOUN
abr-191	310	18	table	table	NOUN
abr-191	310	19	5	5	NUM
abr-191	310	20	ols	ol	NOUN
abr-191	310	21	regression	regression	NOUN
abr-191	310	22	results	result	NOUN
abr-191	310	23	for	for	ADP
abr-191	310	24	hypothesis	hypothesis	NOUN
abr-191	310	25	1	1	NUM
abr-191	310	26	for	for	ADP
abr-191	310	27	all	all	DET
abr-191	310	28	sample	sample	NOUN
abr-191	310	29	restatements	restatement	NOUN
abr-191	310	30	and	and	CCONJ
abr-191	310	31	subsets	subset	NOUN
abr-191	310	32	that	that	PRON
abr-191	310	33	were	be	AUX
abr-191	310	34	/	/	PUNCT
abr-191	310	35	were	be	AUX
abr-191	310	36	not	not	PART
abr-191	310	37	announced	announce	VERB
abr-191	310	38	in	in	ADP
abr-191	310	39	earnings	earning	NOUN
abr-191	310	40	releases	release	NOUN
abr-191	310	41	a	a	DET
abr-191	310	42	earnings	earning	NOUN
abr-191	310	43	quality	quality	NOUN
abr-191	310	44	variable	variable	NOUN
abr-191	310	45	defined	define	VERB
abr-191	310	46	as	as	SCONJ
abr-191	310	47	follows	follow	VERB
abr-191	310	48	:	:	PUNCT
abr-191	310	49	ddeq	ddeq	NOUN
abr-191	310	50	=	=	PUNCT
abr-191	310	51	standard	standard	ADJ
abr-191	310	52	deviation	deviation	NOUN
abr-191	310	53	of	of	ADP
abr-191	310	54	firm	firm	ADJ
abr-191	310	55	j	j	PROPN
abr-191	310	56	's	's	PART
abr-191	310	57	residuals	residual	NOUN
abr-191	310	58	,	,	PUNCT
abr-191	310	59	from	from	ADP
abr-191	310	60	year	year	NOUN
abr-191	310	61	t	t	NOUN
abr-191	310	62	-4	-4	PUNCT
abr-191	310	63	to	to	ADP
abr-191	310	64	year	year	NOUN
abr-191	310	65	t	t	PROPN
abr-191	310	66	from	from	ADP
abr-191	310	67	annual	annual	ADJ
abr-191	310	68	cross	cross	NOUN
abr-191	310	69	sectional	sectional	ADJ
abr-191	310	70	estimations	estimation	NOUN
abr-191	310	71	of	of	ADP
abr-191	310	72	the	the	DET
abr-191	310	73	modifed	modifed	ADJ
abr-191	310	74	dechow	dechow	PROPN
abr-191	310	75	-	-	PUNCT
abr-191	310	76	dichev	dichev	NOUN
abr-191	310	77	(	(	PUNCT
abr-191	310	78	2002	2002	NUM
abr-191	310	79	)	)	PUNCT
abr-191	310	80	model	model	NOUN
abr-191	310	81	.	.	PUNCT
abr-191	311	1	variable	variable	NOUN
abr-191	311	2	is	be	AUX
abr-191	311	3	multiplied	multiply	VERB
abr-191	311	4	by	by	ADP
abr-191	311	5	negative	negative	ADJ
abr-191	311	6	one	one	NUM
abr-191	311	7	(	(	PUNCT
abr-191	311	8	-1	-1	ADJ
abr-191	311	9	)	)	PUNCT
abr-191	311	10	.	.	PUNCT
abr-191	312	1	car	car	NOUN
abr-191	312	2	=	=	SYM
abr-191	312	3	β0	β0	ADJ
abr-191	312	4	–	–	PUNCT
abr-191	312	5	β1eq	β1eq	PUNCT
abr-191	312	6	–	–	PUNCT
abr-191	312	7	β2fraud	β2fraud	X
abr-191	312	8	±	±	NUM
abr-191	312	9	β3attrib	β3attrib	NOUN
abr-191	312	10	–	–	PUNCT
abr-191	312	11	β4core	β4core	ADV
abr-191	312	12	+	+	CCONJ
abr-191	312	13	β5mat	β5mat	PROPN
abr-191	312	14	–	–	PUNCT
abr-191	312	15	β6pervas	β6pervas	NUM
abr-191	312	16	–	–	PUNCT
abr-191	312	17	β7years	β7year	NOUN
abr-191	312	18	–	–	PUNCT
abr-191	312	19	β8sizemat	β8sizemat	NOUN
abr-191	312	20	–	–	PUNCT
abr-191	312	21	β9levmat	β9levmat	ADJ
abr-191	312	22	+	+	NUM
abr-191	312	23	β10priorret	β10priorret	NUM
abr-191	312	24	–	–	PUNCT
abr-191	312	25	β11bign+	β11bign+	PRON
abr-191	312	26	β12audchange	β12audchange	NOUN
abr-191	312	27	61	61	NUM
abr-191	312	28	conveyed	convey	VERB
abr-191	312	29	by	by	ADP
abr-191	312	30	accruals	accrual	NOUN
abr-191	312	31	,	,	PUNCT
abr-191	312	32	however	however	ADV
abr-191	312	33	.	.	PUNCT
abr-191	313	1	market	market	NOUN
abr-191	313	2	participants	participant	NOUN
abr-191	313	3	likely	likely	ADV
abr-191	313	4	extract	extract	VERB
abr-191	313	5	earnings	earning	NOUN
abr-191	313	6	quality	quality	NOUN
abr-191	313	7	data	datum	NOUN
abr-191	313	8	from	from	ADP
abr-191	313	9	a	a	DET
abr-191	313	10	variety	variety	NOUN
abr-191	313	11	of	of	ADP
abr-191	313	12	sources	source	NOUN
abr-191	313	13	that	that	PRON
abr-191	313	14	are	be	AUX
abr-191	313	15	outside	outside	ADP
abr-191	313	16	the	the	DET
abr-191	313	17	scope	scope	NOUN
abr-191	313	18	of	of	ADP
abr-191	313	19	this	this	DET
abr-191	313	20	study	study	NOUN
abr-191	313	21	.	.	PUNCT
abr-191	314	1	one	one	NUM
abr-191	314	2	primary	primary	ADJ
abr-191	314	3	motivation	motivation	NOUN
abr-191	314	4	for	for	ADP
abr-191	314	5	undertaking	undertake	VERB
abr-191	314	6	this	this	DET
abr-191	314	7	research	research	NOUN
abr-191	314	8	was	be	AUX
abr-191	314	9	to	to	PART
abr-191	314	10	provide	provide	VERB
abr-191	314	11	additional	additional	ADJ
abr-191	314	12	insights	insight	NOUN
abr-191	314	13	into	into	ADP
abr-191	314	14	market	market	NOUN
abr-191	314	15	participants	participant	NOUN
abr-191	314	16	’	'	PUNCT
abr-191	314	17	abilities	ability	NOUN
abr-191	314	18	to	to	PART
abr-191	314	19	discern	discern	VERB
abr-191	314	20	and	and	CCONJ
abr-191	314	21	subsequently	subsequently	ADV
abr-191	314	22	price	price	VERB
abr-191	314	23	the	the	DET
abr-191	314	24	implications	implication	NOUN
abr-191	314	25	of	of	ADP
abr-191	314	26	earnings	earning	NOUN
abr-191	314	27	quality	quality	NOUN
abr-191	314	28	.	.	PUNCT
abr-191	315	1	unlike	unlike	ADP
abr-191	315	2	prior	prior	ADJ
abr-191	315	3	studies	study	NOUN
abr-191	315	4	that	that	PRON
abr-191	315	5	have	have	AUX
abr-191	315	6	relied	rely	VERB
abr-191	315	7	on	on	ADP
abr-191	315	8	associating	associate	VERB
abr-191	315	9	earnings	earning	NOUN
abr-191	315	10	quality	quality	NOUN
abr-191	315	11	proxies	proxy	NOUN
abr-191	315	12	with	with	ADP
abr-191	315	13	future	future	ADJ
abr-191	315	14	returns	return	NOUN
abr-191	315	15	and	and	CCONJ
abr-191	315	16	cash	cash	NOUN
abr-191	315	17	flows	flow	NOUN
abr-191	315	18	,	,	PUNCT
abr-191	315	19	this	this	DET
abr-191	315	20	study	study	NOUN
abr-191	315	21	associates	associate	VERB
abr-191	315	22	earnings	earning	NOUN
abr-191	315	23	quality	quality	NOUN
abr-191	315	24	with	with	ADP
abr-191	315	25	returns	return	NOUN
abr-191	315	26	following	follow	VERB
abr-191	315	27	an	an	DET
abr-191	315	28	observable	observable	ADJ
abr-191	315	29	signal	signal	NOUN
abr-191	315	30	that	that	SCONJ
abr-191	315	31	earnings	earning	NOUN
abr-191	315	32	are	be	AUX
abr-191	315	33	of	of	ADP
abr-191	315	34	poor	poor	ADJ
abr-191	315	35	-	-	PUNCT
abr-191	315	36	quality	quality	NOUN
abr-191	315	37	accounting	accounting	NOUN
abr-191	315	38	restatements	restatement	NOUN
abr-191	315	39	.	.	PUNCT
abr-191	316	1	this	this	DET
abr-191	316	2	study	study	NOUN
abr-191	316	3	examined	examine	VERB
abr-191	316	4	the	the	DET
abr-191	316	5	association	association	NOUN
abr-191	316	6	between	between	ADP
abr-191	316	7	an	an	DET
abr-191	316	8	accruals	accrual	NOUN
abr-191	316	9	earnings	earning	NOUN
abr-191	316	10	quality	quality	NOUN
abr-191	316	11	proxy	proxy	NOUN
abr-191	316	12	and	and	CCONJ
abr-191	316	13	the	the	DET
abr-191	316	14	market	market	NOUN
abr-191	316	15	reaction	reaction	NOUN
abr-191	316	16	to	to	PART
abr-191	316	17	restatement	restatement	VERB
abr-191	316	18	announcements	announcement	NOUN
abr-191	316	19	.	.	PUNCT
abr-191	317	1	results	result	NOUN
abr-191	317	2	indicate	indicate	VERB
abr-191	317	3	that	that	SCONJ
abr-191	317	4	earnings	earning	NOUN
abr-191	317	5	quality	quality	NOUN
abr-191	317	6	is	be	AUX
abr-191	317	7	negatively	negatively	ADV
abr-191	317	8	related	relate	VERB
abr-191	317	9	to	to	ADP
abr-191	317	10	investors	investor	NOUN
abr-191	317	11	’	’	PART
abr-191	317	12	reactions	reaction	NOUN
abr-191	317	13	to	to	ADP
abr-191	317	14	announcements	announcement	NOUN
abr-191	317	15	of	of	ADP
abr-191	317	16	restatements	restatement	NOUN
abr-191	317	17	.	.	PUNCT
abr-191	318	1	associating	associate	VERB
abr-191	318	2	pre	pre	ADJ
abr-191	318	3	-	-	ADJ
abr-191	318	4	restatement	restatement	ADJ
abr-191	318	5	earnings	earning	NOUN
abr-191	318	6	quality	quality	NOUN
abr-191	318	7	with	with	ADP
abr-191	318	8	the	the	DET
abr-191	318	9	market	market	NOUN
abr-191	318	10	reaction	reaction	NOUN
abr-191	318	11	to	to	PART
abr-191	318	12	restatement	restatement	VERB
abr-191	318	13	announcements	announcement	NOUN
abr-191	318	14	provides	provide	VERB
abr-191	318	15	more	more	ADJ
abr-191	318	16	demonstrative	demonstrative	ADJ
abr-191	318	17	evidence	evidence	NOUN
abr-191	318	18	that	that	SCONJ
abr-191	318	19	market	market	NOUN
abr-191	318	20	participants	participant	NOUN
abr-191	318	21	are	be	AUX
abr-191	318	22	extracting	extract	VERB
abr-191	318	23	insightful	insightful	ADJ
abr-191	318	24	information	information	NOUN
abr-191	318	25	regarding	regard	VERB
abr-191	318	26	firms	firm	NOUN
abr-191	318	27	’	'	PUNCT
abr-191	318	28	future	future	ADJ
abr-191	318	29	performance	performance	NOUN
abr-191	318	30	from	from	ADP
abr-191	318	31	earnings	earning	NOUN
abr-191	318	32	quality	quality	NOUN
abr-191	318	33	indicators	indicator	NOUN
abr-191	318	34	and	and	CCONJ
abr-191	318	35	subsequently	subsequently	ADV
abr-191	318	36	pricing	price	VERB
abr-191	318	37	that	that	DET
abr-191	318	38	information	information	NOUN
abr-191	318	39	.	.	PUNCT
abr-191	319	1	as	as	ADP
abr-191	319	2	such	such	ADJ
abr-191	319	3	,	,	PUNCT
abr-191	319	4	this	this	DET
abr-191	319	5	research	research	NOUN
abr-191	319	6	helps	help	VERB
abr-191	319	7	elucidate	elucidate	VERB
abr-191	319	8	our	our	PRON
abr-191	319	9	understanding	understanding	NOUN
abr-191	319	10	of	of	ADP
abr-191	319	11	investors	investor	NOUN
abr-191	319	12	’	'	PUNCT
abr-191	319	13	use	use	NOUN
abr-191	319	14	of	of	ADP
abr-191	319	15	key	key	ADJ
abr-191	319	16	accounting	accounting	NOUN
abr-191	319	17	information	information	NOUN
abr-191	319	18	,	,	PUNCT
abr-191	319	19	specifically	specifically	ADV
abr-191	319	20	the	the	DET
abr-191	319	21	information	information	NOUN
abr-191	319	22	contained	contain	VERB
abr-191	319	23	in	in	ADP
abr-191	319	24	accruals	accrual	NOUN
abr-191	319	25	.	.	PUNCT
abr-191	320	1	references	reference	NOUN
abr-191	320	2	abbott	abbott	PROPN
abr-191	320	3	,	,	PUNCT
abr-191	320	4	l	l	PROPN
abr-191	320	5	.j	.j	PROPN
abr-191	320	6	.	.	PROPN
abr-191	320	7	,	,	PUNCT
abr-191	320	8	parker	parker	PROPN
abr-191	320	9	,	,	PUNCT
abr-191	320	10	s.	s.	PROPN
abr-191	320	11	,	,	PUNCT
abr-191	320	12	&	&	CCONJ
abr-191	320	13	peters	peters	PROPN
abr-191	320	14	,	,	PUNCT
abr-191	320	15	g.	g.	PROPN
abr-191	320	16	f.	f.	PROPN
abr-191	320	17	(	(	PUNCT
abr-191	320	18	2004	2004	NUM
abr-191	320	19	)	)	PUNCT
abr-191	320	20	.	.	PUNCT
abr-191	321	1	audit	audit	NOUN
abr-191	321	2	committee	committee	NOUN
abr-191	321	3	characteristics	characteristic	NOUN
abr-191	321	4	and	and	CCONJ
abr-191	321	5	restatements	restatement	NOUN
abr-191	321	6	.	.	PUNCT
abr-191	322	1	auditing	auditing	NOUN
abr-191	322	2	:	:	PUNCT
abr-191	322	3	a	a	DET
abr-191	322	4	journal	journal	NOUN
abr-191	322	5	of	of	ADP
abr-191	322	6	practice	practice	NOUN
abr-191	322	7	and	and	CCONJ
abr-191	322	8	theory	theory	NOUN
abr-191	322	9	,	,	PUNCT
abr-191	322	10	23(1	23(1	NUM
abr-191	322	11	):	):	PUNCT
abr-191	322	12	69	69	NUM
abr-191	322	13	-	-	SYM
abr-191	322	14	87	87	NUM
abr-191	322	15	.	.	PUNCT
abr-191	323	1	aboody	aboody	PROPN
abr-191	323	2	,	,	PUNCT
abr-191	323	3	d.	d.	PROPN
abr-191	323	4	,	,	PUNCT
abr-191	323	5	hughes	hughes	PROPN
abr-191	323	6	,	,	PUNCT
abr-191	323	7	j.	j.	PROPN
abr-191	323	8	,	,	PUNCT
abr-191	323	9	&	&	CCONJ
abr-191	323	10	liu	liu	PROPN
abr-191	323	11	,	,	PUNCT
abr-191	323	12	j.	j.	PROPN
abr-191	323	13	(	(	PUNCT
abr-191	323	14	2005	2005	NUM
abr-191	323	15	)	)	PUNCT
abr-191	323	16	.	.	PUNCT
abr-191	324	1	earnings	earning	NOUN
abr-191	324	2	quality	quality	NOUN
abr-191	324	3	,	,	PUNCT
abr-191	324	4	insider	insider	NOUN
abr-191	324	5	trading	trading	NOUN
abr-191	324	6	,	,	PUNCT
abr-191	324	7	and	and	CCONJ
abr-191	324	8	cost	cost	NOUN
abr-191	324	9	of	of	ADP
abr-191	324	10	capital	capital	NOUN
abr-191	324	11	.	.	PUNCT
abr-191	325	1	journal	journal	PROPN
abr-191	325	2	of	of	ADP
abr-191	325	3	accounting	accounting	NOUN
abr-191	325	4	research	research	NOUN
abr-191	325	5	,	,	PUNCT
abr-191	325	6	43(5	43(5	NUM
abr-191	325	7	):	):	PUNCT
abr-191	325	8	651	651	NUM
abr-191	325	9	-	-	SYM
abr-191	325	10	673	673	NUM
abr-191	325	11	.	.	PUNCT
abr-191	326	1	anderson	anderson	PROPN
abr-191	326	2	,	,	PUNCT
abr-191	326	3	k.	k.	PROPN
abr-191	326	4	l.	l.	PROPN
abr-191	326	5	,	,	PUNCT
abr-191	326	6	&	&	CCONJ
abr-191	326	7	yohn	yohn	PROPN
abr-191	326	8	,	,	PUNCT
abr-191	326	9	t.	t.	PROPN
abr-191	326	10	l.	l.	PROPN
abr-191	326	11	(	(	PUNCT
abr-191	326	12	2002	2002	NUM
abr-191	326	13	)	)	PUNCT
abr-191	326	14	.	.	PUNCT
abr-191	327	1	the	the	DET
abr-191	327	2	effect	effect	NOUN
abr-191	327	3	of	of	ADP
abr-191	327	4	10	10	NUM
abr-191	327	5	-	-	PUNCT
abr-191	327	6	k	k	NOUN
abr-191	327	7	restatements	restatement	NOUN
abr-191	327	8	on	on	ADP
abr-191	327	9	firm	firm	ADJ
abr-191	327	10	value	value	NOUN
abr-191	327	11	,	,	PUNCT
abr-191	327	12	information	information	NOUN
abr-191	327	13	asymmetries	asymmetry	NOUN
abr-191	327	14	,	,	PUNCT
abr-191	327	15	and	and	CCONJ
abr-191	327	16	investors	investor	NOUN
abr-191	327	17	'	'	PART
abr-191	327	18	reliance	reliance	NOUN
abr-191	327	19	on	on	ADP
abr-191	327	20	earnings	earning	NOUN
abr-191	327	21	.	.	PUNCT
abr-191	328	1	working	work	VERB
abr-191	328	2	paper	paper	NOUN
abr-191	328	3	.	.	PUNCT
abr-191	329	1	georgetown	georgetown	PROPN
abr-191	329	2	university	university	PROPN
abr-191	329	3	.	.	PUNCT
abr-191	330	1	baber	baber	PROPN
abr-191	330	2	,	,	PUNCT
abr-191	330	3	w.r	w.r	PROPN
abr-191	330	4	.	.	PROPN
abr-191	330	5	,	,	PUNCT
abr-191	330	6	chen	chen	PROPN
abr-191	330	7	,	,	PUNCT
abr-191	330	8	s.	s.	PROPN
abr-191	330	9	,	,	PUNCT
abr-191	330	10	&	&	CCONJ
abr-191	330	11	kang	kang	PROPN
abr-191	330	12	,	,	PUNCT
abr-191	330	13	s.	s.	PROPN
abr-191	330	14	(	(	PUNCT
abr-191	330	15	2006	2006	NUM
abr-191	330	16	)	)	PUNCT
abr-191	330	17	.	.	PUNCT
abr-191	331	1	stock	stock	NOUN
abr-191	331	2	price	price	NOUN
abr-191	331	3	reaction	reaction	NOUN
abr-191	331	4	to	to	ADP
abr-191	331	5	evidence	evidence	NOUN
abr-191	331	6	of	of	ADP
abr-191	331	7	earnings	earning	NOUN
abr-191	331	8	management	management	NOUN
abr-191	331	9	:	:	PUNCT
abr-191	331	10	implications	implication	NOUN
abr-191	331	11	for	for	ADP
abr-191	331	12	supplementary	supplementary	ADJ
abr-191	331	13	financial	financial	ADJ
abr-191	331	14	disclosure	disclosure	NOUN
abr-191	331	15	.	.	PUNCT
abr-191	332	1	review	review	NOUN
abr-191	332	2	of	of	ADP
abr-191	332	3	accounting	accounting	NOUN
abr-191	332	4	studies	study	NOUN
abr-191	332	5	,	,	PUNCT
abr-191	332	6	11	11	NUM
abr-191	332	7	:	:	SYM
abr-191	332	8	5	5	NUM
abr-191	332	9	-	-	SYM
abr-191	332	10	19	19	NUM
abr-191	332	11	.	.	PUNCT
abr-191	333	1	balsam	balsam	NOUN
abr-191	333	2	,	,	PUNCT
abr-191	333	3	s.	s.	PROPN
abr-191	333	4	,	,	PUNCT
abr-191	333	5	bartov	bartov	PROPN
abr-191	333	6	,	,	PUNCT
abr-191	333	7	e.	e.	PROPN
abr-191	333	8	,	,	PUNCT
abr-191	333	9	&	&	CCONJ
abr-191	333	10	marquardt	marquardt	PROPN
abr-191	333	11	,	,	PUNCT
abr-191	333	12	c.	c.	PROPN
abr-191	333	13	(	(	PUNCT
abr-191	333	14	2002	2002	NUM
abr-191	333	15	)	)	PUNCT
abr-191	333	16	.	.	PUNCT
abr-191	334	1	accruals	accrual	NOUN
abr-191	334	2	management	management	NOUN
abr-191	334	3	,	,	PUNCT
abr-191	334	4	investor	investor	NOUN
abr-191	334	5	sophistication	sophistication	NOUN
abr-191	334	6	,	,	PUNCT
abr-191	334	7	and	and	CCONJ
abr-191	334	8	equity	equity	NOUN
abr-191	334	9	valuation	valuation	NOUN
abr-191	334	10	:	:	PUNCT
abr-191	334	11	evidence	evidence	NOUN
abr-191	334	12	from	from	ADP
abr-191	334	13	10	10	NUM
abr-191	334	14	-	-	PUNCT
abr-191	334	15	q	q	NOUN
abr-191	334	16	filings	filing	NOUN
abr-191	334	17	.	.	PUNCT
abr-191	335	1	journal	journal	NOUN
abr-191	335	2	of	of	ADP
abr-191	335	3	accounting	accounting	NOUN
abr-191	335	4	research	research	NOUN
abr-191	335	5	,	,	PUNCT
abr-191	335	6	40(4	40(4	NUM
abr-191	335	7	):	):	PUNCT
abr-191	335	8	987	987	NUM
abr-191	335	9	-	-	SYM
abr-191	335	10	1012	1012	NUM
abr-191	335	11	.	.	PUNCT
abr-191	336	1	blankley	blankley	PROPN
abr-191	336	2	,	,	PUNCT
abr-191	336	3	a.i	a.i	PROPN
abr-191	336	4	.	.	PROPN
abr-191	336	5	,	,	PUNCT
abr-191	336	6	hurtt	hurtt	PROPN
abr-191	336	7	,	,	PUNCT
abr-191	336	8	d.n	d.n	PROPN
abr-191	336	9	.	.	PROPN
abr-191	336	10	,	,	PUNCT
abr-191	336	11	&	&	CCONJ
abr-191	336	12	macgregor	macgregor	PROPN
abr-191	336	13	,	,	PUNCT
abr-191	336	14	j.e	j.e	PROPN
abr-191	336	15	.	.	PROPN
abr-191	336	16	(	(	PUNCT
abr-191	336	17	2012	2012	NUM
abr-191	336	18	)	)	PUNCT
abr-191	336	19	.	.	PUNCT
abr-191	337	1	abnormal	abnormal	ADJ
abr-191	337	2	audit	audit	NOUN
abr-191	337	3	fees	fee	NOUN
abr-191	337	4	and	and	CCONJ
abr-191	337	5	restatements	restatement	NOUN
abr-191	337	6	.	.	PUNCT
abr-191	338	1	auditing	auditing	NOUN
abr-191	338	2	:	:	PUNCT
abr-191	338	3	a	a	DET
abr-191	338	4	journal	journal	NOUN
abr-191	338	5	of	of	ADP
abr-191	338	6	practice	practice	NOUN
abr-191	338	7	and	and	CCONJ
abr-191	338	8	theory	theory	NOUN
abr-191	338	9	,	,	PUNCT
abr-191	338	10	31(1	31(1	NUM
abr-191	338	11	):	):	PUNCT
abr-191	338	12	79	79	NUM
abr-191	338	13	-	-	SYM
abr-191	338	14	96	96	NUM
abr-191	338	15	.	.	PUNCT
abr-191	339	1	bradshaw	bradshaw	PROPN
abr-191	339	2	,	,	PUNCT
abr-191	339	3	m.	m.	NOUN
abr-191	339	4	t.	t.	PROPN
abr-191	339	5	,	,	PUNCT
abr-191	339	6	richardson	richardson	PROPN
abr-191	339	7	,	,	PUNCT
abr-191	339	8	s.	s.	PROPN
abr-191	339	9	a.	a.	PROPN
abr-191	339	10	,	,	PUNCT
abr-191	339	11	&	&	CCONJ
abr-191	339	12	sloan	sloan	PROPN
abr-191	339	13	,	,	PUNCT
abr-191	339	14	r.	r.	PROPN
abr-191	339	15	g.	g.	PROPN
abr-191	339	16	(	(	PUNCT
abr-191	339	17	2001	2001	NUM
abr-191	339	18	)	)	PUNCT
abr-191	339	19	.	.	PUNCT
abr-191	340	1	do	do	AUX
abr-191	340	2	analysts	analyst	NOUN
abr-191	340	3	and	and	CCONJ
abr-191	340	4	auditors	auditor	NOUN
abr-191	340	5	use	use	VERB
abr-191	340	6	information	information	NOUN
abr-191	340	7	in	in	ADP
abr-191	340	8	accruals	accrual	NOUN
abr-191	340	9	?	?	PUNCT
abr-191	341	1	journal	journal	NOUN
abr-191	341	2	of	of	ADP
abr-191	341	3	accounting	accounting	NOUN
abr-191	341	4	research	research	NOUN
abr-191	341	5	,	,	PUNCT
abr-191	341	6	39(1	39(1	NUM
abr-191	341	7	):	):	PUNCT
abr-191	341	8	45	45	NUM
abr-191	341	9	-	-	SYM
abr-191	341	10	74	74	NUM
abr-191	341	11	.	.	PUNCT
abr-191	342	1	dechow	dechow	ADJ
abr-191	342	2	,	,	PUNCT
abr-191	342	3	p.	p.	NOUN
abr-191	342	4	m.	m.	NOUN
abr-191	342	5	,	,	PUNCT
abr-191	342	6	sloan	sloan	PROPN
abr-191	342	7	,	,	PUNCT
abr-191	342	8	r.	r.	PROPN
abr-191	342	9	g.	g.	PROPN
abr-191	342	10	,	,	PUNCT
abr-191	342	11	&	&	CCONJ
abr-191	342	12	sweeney	sweeney	PROPN
abr-191	342	13	,	,	PUNCT
abr-191	342	14	a.	a.	NOUN
abr-191	342	15	p.	p.	NOUN
abr-191	342	16	(	(	PUNCT
abr-191	342	17	1995	1995	NUM
abr-191	342	18	)	)	PUNCT
abr-191	342	19	.	.	PUNCT
abr-191	343	1	detecting	detect	VERB
abr-191	343	2	earnings	earning	NOUN
abr-191	343	3	management	management	NOUN
abr-191	343	4	.	.	PUNCT
abr-191	344	1	the	the	DET
abr-191	344	2	accounting	accounting	NOUN
abr-191	344	3	review	review	PROPN
abr-191	344	4	,	,	PUNCT
abr-191	344	5	70(2	70(2	NUM
abr-191	344	6	):	):	PUNCT
abr-191	344	7	193	193	NUM
abr-191	344	8	-	-	SYM
abr-191	344	9	225	225	NUM
abr-191	344	10	.	.	PUNCT
abr-191	345	1	dechow	dechow	ADJ
abr-191	345	2	,	,	PUNCT
abr-191	345	3	p.m.	p.m.	NOUN
abr-191	345	4	,	,	PUNCT
abr-191	345	5	sloan	sloan	PROPN
abr-191	345	6	,	,	PUNCT
abr-191	345	7	r.	r.	PROPN
abr-191	345	8	g.	g.	PROPN
abr-191	345	9	,	,	PUNCT
abr-191	345	10	&	&	CCONJ
abr-191	345	11	sweeney	sweeney	PROPN
abr-191	345	12	,	,	PUNCT
abr-191	345	13	a.	a.	NOUN
abr-191	345	14	p.	p.	NOUN
abr-191	345	15	(	(	PUNCT
abr-191	345	16	1996	1996	NUM
abr-191	345	17	)	)	PUNCT
abr-191	345	18	.	.	PUNCT
abr-191	346	1	causes	cause	NOUN
abr-191	346	2	and	and	CCONJ
abr-191	346	3	consequences	consequence	NOUN
abr-191	346	4	of	of	ADP
abr-191	346	5	earnings	earning	NOUN
abr-191	346	6	manipulations	manipulation	NOUN
abr-191	346	7	:	:	PUNCT
abr-191	346	8	an	an	DET
abr-191	346	9	analysis	analysis	NOUN
abr-191	346	10	of	of	ADP
abr-191	346	11	firms	firm	NOUN
abr-191	346	12	subject	subject	ADJ
abr-191	346	13	to	to	ADP
abr-191	346	14	enforcement	enforcement	NOUN
abr-191	346	15	actions	action	NOUN
abr-191	346	16	by	by	ADP
abr-191	346	17	the	the	DET
abr-191	346	18	sec	sec	PROPN
abr-191	346	19	.	.	PUNCT
abr-191	347	1	contemporary	contemporary	ADJ
abr-191	347	2	accounting	accounting	PROPN
abr-191	347	3	research	research	NOUN
abr-191	347	4	,	,	PUNCT
abr-191	347	5	13(1	13(1	NUM
abr-191	347	6	):	):	PUNCT
abr-191	347	7	dechow	dechow	ADJ
abr-191	347	8	,	,	PUNCT
abr-191	347	9	p.	p.	NOUN
abr-191	347	10	m.	m.	NOUN
abr-191	347	11	,	,	PUNCT
abr-191	347	12	&	&	CCONJ
abr-191	347	13	dichev	dichev	PROPN
abr-191	347	14	,	,	PUNCT
abr-191	347	15	i.	i.	PROPN
abr-191	347	16	d.	d.	PROPN
abr-191	347	17	(	(	PUNCT
abr-191	347	18	2002	2002	NUM
abr-191	347	19	)	)	PUNCT
abr-191	347	20	.	.	PUNCT
abr-191	348	1	the	the	DET
abr-191	348	2	quality	quality	NOUN
abr-191	348	3	of	of	ADP
abr-191	348	4	accruals	accrual	NOUN
abr-191	348	5	and	and	CCONJ
abr-191	348	6	earnings	earning	NOUN
abr-191	348	7	:	:	PUNCT
abr-191	348	8	the	the	DET
abr-191	348	9	role	role	NOUN
abr-191	348	10	of	of	ADP
abr-191	348	11	accrual	accrual	ADJ
abr-191	348	12	estimation	estimation	NOUN
abr-191	348	13	errors	error	NOUN
abr-191	348	14	.	.	PUNCT
abr-191	349	1	the	the	DET
abr-191	349	2	accounting	accounting	NOUN
abr-191	349	3	review	review	NOUN
abr-191	349	4	,	,	PUNCT
abr-191	349	5	77	77	NUM
abr-191	349	6	(	(	PUNCT
abr-191	349	7	supplement	supplement	NOUN
abr-191	349	8	):	):	PUNCT
abr-191	349	9	35	35	NUM
abr-191	349	10	-	-	SYM
abr-191	349	11	59	59	NUM
abr-191	349	12	.	.	PUNCT
abr-191	350	1	dechow	dechow	ADJ
abr-191	350	2	,	,	PUNCT
abr-191	350	3	p.	p.	NOUN
abr-191	350	4	m.	m.	NOUN
abr-191	350	5	,	,	PUNCT
abr-191	350	6	&	&	CCONJ
abr-191	350	7	schrand	schrand	PROPN
abr-191	350	8	,	,	PUNCT
abr-191	350	9	c.	c.	PROPN
abr-191	350	10	m.	m.	NOUN
abr-191	350	11	(	(	PUNCT
abr-191	350	12	2004).the	2004).the	DET
abr-191	350	13	research	research	NOUN
abr-191	350	14	foundation	foundation	PROPN
abr-191	350	15	of	of	ADP
abr-191	350	16	cfa	cfa	PROPN
abr-191	350	17	institute	institute	PROPN
abr-191	350	18	.	.	PUNCT
abr-191	351	1	earnings	earning	NOUN
abr-191	351	2	quality	quality	NOUN
abr-191	351	3	.	.	PUNCT
abr-191	352	1	defond	defond	NOUN
abr-191	352	2	,	,	PUNCT
abr-191	352	3	m.	m.	NOUN
abr-191	352	4	l.	l.	PROPN
abr-191	352	5	,	,	PUNCT
abr-191	352	6	&	&	CCONJ
abr-191	352	7	francis	francis	PROPN
abr-191	352	8	,	,	PUNCT
abr-191	352	9	j.	j.	PROPN
abr-191	352	10	r.	r.	PROPN
abr-191	352	11	(	(	PUNCT
abr-191	352	12	2005	2005	NUM
abr-191	352	13	)	)	PUNCT
abr-191	352	14	.	.	PUNCT
abr-191	353	1	audit	audit	NOUN
abr-191	353	2	research	research	NOUN
abr-191	353	3	after	after	ADP
abr-191	353	4	sarbanes	sarbane	NOUN
abr-191	353	5	-	-	PUNCT
abr-191	353	6	oxley	oxley	NOUN
abr-191	353	7	.	.	PUNCT
abr-191	354	1	auditing	auditing	NOUN
abr-191	354	2	:	:	PUNCT
abr-191	354	3	a	a	DET
abr-191	354	4	journal	journal	NOUN
abr-191	354	5	of	of	ADP
abr-191	354	6	practice	practice	NOUN
abr-191	354	7	and	and	CCONJ
abr-191	354	8	theory	theory	NOUN
abr-191	354	9	,	,	PUNCT
abr-191	354	10	24	24	NUM
abr-191	354	11	(	(	PUNCT
abr-191	354	12	supplement	supplement	NOUN
abr-191	354	13	):	):	PUNCT
abr-191	354	14	5	5	NUM
abr-191	354	15	-	-	SYM
abr-191	354	16	30	30	NUM
abr-191	354	17	.	.	PUNCT
abr-191	355	1	defond	defond	NOUN
abr-191	355	2	,	,	PUNCT
abr-191	355	3	m.	m.	NOUN
abr-191	355	4	l.	l.	PROPN
abr-191	355	5	,	,	PUNCT
abr-191	355	6	&	&	CCONJ
abr-191	355	7	park	park	PROPN
abr-191	355	8	,	,	PUNCT
abr-191	355	9	c.	c.	PROPN
abr-191	355	10	w.	w.	PROPN
abr-191	355	11	(	(	PUNCT
abr-191	355	12	2001	2001	NUM
abr-191	355	13	)	)	PUNCT
abr-191	355	14	.	.	PUNCT
abr-191	356	1	the	the	DET
abr-191	356	2	reversal	reversal	NOUN
abr-191	356	3	of	of	ADP
abr-191	356	4	abnormal	abnormal	ADJ
abr-191	356	5	accruals	accrual	NOUN
abr-191	356	6	and	and	CCONJ
abr-191	356	7	the	the	DET
abr-191	356	8	market	market	NOUN
abr-191	356	9	valuation	valuation	NOUN
abr-191	356	10	of	of	ADP
abr-191	356	11	earnings	earning	NOUN
abr-191	356	12	surprises	surprise	NOUN
abr-191	356	13	.	.	PUNCT
abr-191	357	1	the	the	DET
abr-191	357	2	accounting	accounting	NOUN
abr-191	357	3	review	review	NOUN
abr-191	357	4	,	,	PUNCT
abr-191	357	5	76(3	76(3	PROPN
abr-191	357	6	):	):	PUNCT
abr-191	357	7	375	375	NUM
abr-191	357	8	-	-	SYM
abr-191	357	9	404	404	NUM
abr-191	357	10	.	.	PUNCT
abr-191	358	1	du	du	PROPN
abr-191	358	2	.	.	PROPN
abr-191	358	3	l.	l.	PROPN
abr-191	358	4	(	(	PUNCT
abr-191	358	5	2017	2017	NUM
abr-191	358	6	)	)	PUNCT
abr-191	358	7	.	.	PUNCT
abr-191	359	1	the	the	DET
abr-191	359	2	cds	cds	PROPN
abr-191	359	3	market	market	NOUN
abr-191	359	4	reaction	reaction	NOUN
abr-191	359	5	to	to	PART
abr-191	359	6	restatement	restatement	VERB
abr-191	359	7	announcements	announcement	NOUN
abr-191	359	8	.	.	PUNCT
abr-191	360	1	journal	journal	NOUN
abr-191	360	2	of	of	ADP
abr-191	360	3	business	business	NOUN
abr-191	360	4	,	,	PUNCT
abr-191	360	5	finance	finance	NOUN
abr-191	360	6	&	&	CCONJ
abr-191	360	7	accounting	accounting	PROPN
abr-191	360	8	,	,	PUNCT
abr-191	360	9	(	(	PUNCT
abr-191	360	10	7	7	NUM
abr-191	360	11	-	-	SYM
abr-191	360	12	8)	8)	NUM
abr-191	360	13	:	:	PUNCT
abr-191	360	14	1015	1015	NUM
abr-191	360	15	-	-	SYM
abr-191	360	16	1035	1035	NUM
abr-191	360	17	.	.	PUNCT
abr-191	361	1	francis	francis	PROPN
abr-191	361	2	,	,	PUNCT
abr-191	361	3	j.	j.	PROPN
abr-191	361	4	r.	r.	PROPN
abr-191	361	5	,	,	PUNCT
abr-191	361	6	maydew	maydew	PROPN
abr-191	361	7	,	,	PUNCT
abr-191	361	8	e.	e.	PROPN
abr-191	361	9	l.	l.	PROPN
abr-191	361	10	,	,	PUNCT
abr-191	361	11	&	&	CCONJ
abr-191	361	12	sparks	spark	VERB
abr-191	361	13	,	,	PUNCT
abr-191	361	14	h.	h.	PROPN
abr-191	361	15	c.	c.	PROPN
abr-191	361	16	(	(	PUNCT
abr-191	361	17	1999	1999	NUM
abr-191	361	18	)	)	PUNCT
abr-191	361	19	.	.	PUNCT
abr-191	362	1	the	the	DET
abr-191	362	2	role	role	NOUN
abr-191	362	3	of	of	ADP
abr-191	362	4	big	big	ADJ
abr-191	362	5	6	6	NUM
abr-191	362	6	auditors	auditor	NOUN
abr-191	362	7	in	in	ADP
abr-191	362	8	the	the	DET
abr-191	362	9	credible	credible	ADJ
abr-191	362	10	reporting	reporting	NOUN
abr-191	362	11	of	of	ADP
abr-191	362	12	accruals	accrual	NOUN
abr-191	362	13	.	.	PUNCT
abr-191	363	1	auditing	auditing	NOUN
abr-191	363	2	:	:	PUNCT
abr-191	363	3	a	a	DET
abr-191	363	4	journal	journal	NOUN
abr-191	363	5	of	of	ADP
abr-191	363	6	practice	practice	NOUN
abr-191	363	7	and	and	CCONJ
abr-191	363	8	theory	theory	NOUN
abr-191	363	9	,	,	PUNCT
abr-191	363	10	18(2	18(2	NUM
abr-191	363	11	):	):	PUNCT
abr-191	363	12	17	17	NUM
abr-191	363	13	-	-	SYM
abr-191	363	14	34	34	NUM
abr-191	363	15	.	.	PUNCT
abr-191	364	1	62	62	NUM
abr-191	364	2	francis	francis	PROPN
abr-191	364	3	,	,	PUNCT
abr-191	364	4	j.	j.	PROPN
abr-191	364	5	,	,	PUNCT
abr-191	364	6	lafond	lafond	PROPN
abr-191	364	7	,	,	PUNCT
abr-191	364	8	r.	r.	PROPN
abr-191	364	9	,	,	PUNCT
abr-191	364	10	olsson	olsson	PROPN
abr-191	364	11	,	,	PUNCT
abr-191	364	12	p.	p.	PROPN
abr-191	364	13	,	,	PUNCT
abr-191	364	14	&	&	CCONJ
abr-191	364	15	schipper	schipper	PROPN
abr-191	364	16	,	,	PUNCT
abr-191	364	17	k.	k.	PROPN
abr-191	364	18	(	(	PUNCT
abr-191	364	19	2005	2005	NUM
abr-191	364	20	)	)	PUNCT
abr-191	364	21	.	.	PUNCT
abr-191	365	1	the	the	DET
abr-191	365	2	market	market	NOUN
abr-191	365	3	pricing	pricing	NOUN
abr-191	365	4	of	of	ADP
abr-191	365	5	accruals	accrual	NOUN
abr-191	365	6	quality	quality	NOUN
abr-191	365	7	.	.	PUNCT
abr-191	366	1	journal	journal	NOUN
abr-191	366	2	of	of	ADP
abr-191	366	3	accounting	accounting	NOUN
abr-191	366	4	and	and	CCONJ
abr-191	366	5	economics	economic	NOUN
abr-191	366	6	,	,	PUNCT
abr-191	366	7	39	39	NUM
abr-191	366	8	:	:	SYM
abr-191	366	9	295	295	NUM
abr-191	366	10	-	-	SYM
abr-191	366	11	327	327	NUM
abr-191	366	12	.	.	PUNCT
abr-191	367	1	francis	francis	PROPN
abr-191	367	2	,	,	PUNCT
abr-191	367	3	j.r	j.r	PROPN
abr-191	367	4	.	.	PROPN
abr-191	367	5	,	,	PUNCT
abr-191	367	6	michas	michas	PROPN
abr-191	367	7	,	,	PUNCT
abr-191	367	8	p.n	p.n	PROPN
abr-191	367	9	.	.	PROPN
abr-191	367	10	,	,	PUNCT
abr-191	367	11	&	&	CCONJ
abr-191	367	12	yu	yu	PROPN
abr-191	367	13	,	,	PUNCT
abr-191	367	14	m.d	m.d	PROPN
abr-191	367	15	.	.	PROPN
abr-191	367	16	(	(	PUNCT
abr-191	367	17	2013	2013	NUM
abr-191	367	18	)	)	PUNCT
abr-191	367	19	.	.	PUNCT
abr-191	368	1	office	office	NOUN
abr-191	368	2	size	size	NOUN
abr-191	368	3	of	of	ADP
abr-191	368	4	big	big	ADJ
abr-191	368	5	4	4	NUM
abr-191	368	6	auditors	auditor	NOUN
abr-191	368	7	and	and	CCONJ
abr-191	368	8	client	client	NOUN
abr-191	368	9	restatements	restatement	NOUN
abr-191	368	10	.	.	PUNCT
abr-191	369	1	contemporary	contemporary	ADJ
abr-191	369	2	accounting	accounting	NOUN
abr-191	369	3	research	research	PROPN
abr-191	369	4	,	,	PUNCT
abr-191	369	5	30(4	30(4	NUM
abr-191	369	6	):	):	PUNCT
abr-191	369	7	1626	1626	NUM
abr-191	369	8	-	-	SYM
abr-191	369	9	1661	1661	NUM
abr-191	369	10	.	.	PUNCT
abr-191	370	1	general	general	ADJ
abr-191	370	2	accounting	accounting	PROPN
abr-191	370	3	office	office	NOUN
abr-191	370	4	.	.	PUNCT
abr-191	371	1	(	(	PUNCT
abr-191	371	2	2002	2002	NUM
abr-191	371	3	)	)	PUNCT
abr-191	371	4	.	.	PUNCT
abr-191	372	1	financial	financial	ADJ
abr-191	372	2	statement	statement	NOUN
abr-191	372	3	restatements	restatement	NOUN
abr-191	372	4	trends	trend	NOUN
abr-191	372	5	,	,	PUNCT
abr-191	372	6	market	market	NOUN
abr-191	372	7	impacts	impact	NOUN
abr-191	372	8	,	,	PUNCT
abr-191	372	9	regulatory	regulatory	ADJ
abr-191	372	10	responses	response	NOUN
abr-191	372	11	and	and	CCONJ
abr-191	372	12	remaining	remain	VERB
abr-191	372	13	challenges	challenge	NOUN
abr-191	372	14	.	.	PUNCT
abr-191	373	1	general	general	ADJ
abr-191	373	2	accounting	accounting	NOUN
abr-191	373	3	office	office	NOUN
abr-191	373	4	.	.	PUNCT
abr-191	374	1	(	(	PUNCT
abr-191	374	2	2006	2006	NUM
abr-191	374	3	)	)	PUNCT
abr-191	374	4	.	.	PUNCT
abr-191	375	1	financial	financial	ADJ
abr-191	375	2	restatements	restatement	NOUN
abr-191	375	3	–	–	PUNCT
abr-191	375	4	update	update	NOUN
abr-191	375	5	of	of	ADP
abr-191	375	6	public	public	ADJ
abr-191	375	7	company	company	NOUN
abr-191	375	8	trends	trend	NOUN
abr-191	375	9	,	,	PUNCT
abr-191	375	10	market	market	NOUN
abr-191	375	11	impacts	impact	NOUN
abr-191	375	12	,	,	PUNCT
abr-191	375	13	and	and	CCONJ
abr-191	375	14	regulatory	regulatory	ADJ
abr-191	375	15	enforcement	enforcement	NOUN
abr-191	375	16	activities	activity	NOUN
abr-191	375	17	.	.	PUNCT
abr-191	376	1	gleason	gleason	PROPN
abr-191	376	2	,	,	PUNCT
abr-191	376	3	c.	c.	PROPN
abr-191	376	4	a.	a.	PROPN
abr-191	376	5	,	,	PUNCT
abr-191	376	6	jenkins	jenkins	PROPN
abr-191	376	7	,	,	PUNCT
abr-191	376	8	n.	n.	PROPN
abr-191	376	9	t.	t.	PROPN
abr-191	376	10	,	,	PUNCT
abr-191	376	11	&	&	CCONJ
abr-191	376	12	johnson	johnson	PROPN
abr-191	376	13	,	,	PUNCT
abr-191	376	14	w.	w.	PROPN
abr-191	376	15	b.	b.	PROPN
abr-191	376	16	(	(	PUNCT
abr-191	376	17	2004	2004	NUM
abr-191	376	18	)	)	PUNCT
abr-191	376	19	.	.	PUNCT
abr-191	377	1	financial	financial	ADJ
abr-191	377	2	statement	statement	NOUN
abr-191	377	3	credibility	credibility	NOUN
abr-191	377	4	:	:	PUNCT
abr-191	377	5	the	the	DET
abr-191	377	6	contagion	contagion	NOUN
abr-191	377	7	effects	effect	NOUN
abr-191	377	8	of	of	ADP
abr-191	377	9	accounting	accounting	NOUN
abr-191	377	10	restatements	restatement	NOUN
abr-191	377	11	.	.	PUNCT
abr-191	378	1	working	work	VERB
abr-191	378	2	paper	paper	NOUN
abr-191	378	3	.	.	PUNCT
abr-191	379	1	university	university	NOUN
abr-191	379	2	of	of	ADP
abr-191	379	3	iowa	iowa	PROPN
abr-191	379	4	.	.	PUNCT
abr-191	380	1	gordon	gordon	PROPN
abr-191	380	2	,	,	PUNCT
abr-191	380	3	e.a	e.a	PROPN
abr-191	380	4	.	.	PROPN
abr-191	380	5	,	,	PUNCT
abr-191	380	6	henry	henry	PROPN
abr-191	380	7	,	,	PUNCT
abr-191	380	8	e.	e.	PROPN
abr-191	380	9	,	,	PUNCT
abr-191	380	10	peytcheva	peytcheva	PROPN
abr-191	380	11	,	,	PUNCT
abr-191	380	12	m.	m.	NOUN
abr-191	380	13	&	&	CCONJ
abr-191	380	14	sun	sun	PROPN
abr-191	380	15	,	,	PUNCT
abr-191	380	16	l.	l.	PROPN
abr-191	380	17	(	(	PUNCT
abr-191	380	18	2013	2013	NUM
abr-191	380	19	)	)	PUNCT
abr-191	380	20	.	.	PUNCT
abr-191	381	1	discretionary	discretionary	ADJ
abr-191	381	2	disclosure	disclosure	NOUN
abr-191	381	3	and	and	CCONJ
abr-191	381	4	the	the	DET
abr-191	381	5	market	market	NOUN
abr-191	381	6	reaction	reaction	NOUN
abr-191	381	7	to	to	ADP
abr-191	381	8	restatements	restatement	NOUN
abr-191	381	9	.	.	PUNCT
abr-191	382	1	review	review	NOUN
abr-191	382	2	of	of	ADP
abr-191	382	3	quantitative	quantitative	ADJ
abr-191	382	4	finance	finance	NOUN
abr-191	382	5	and	and	CCONJ
abr-191	382	6	accounting	accounting	NOUN
abr-191	382	7	,	,	PUNCT
abr-191	382	8	41(1	41(1	NUM
abr-191	382	9	):	):	PUNCT
abr-191	382	10	75	75	NUM
abr-191	382	11	-	-	SYM
abr-191	382	12	110	110	NUM
abr-191	382	13	.	.	PUNCT
abr-191	383	1	hanlon	hanlon	NOUN
abr-191	383	2	,	,	PUNCT
abr-191	383	3	m.	m.	NOUN
abr-191	383	4	(	(	PUNCT
abr-191	383	5	2005	2005	NUM
abr-191	383	6	)	)	PUNCT
abr-191	383	7	.	.	PUNCT
abr-191	384	1	the	the	DET
abr-191	384	2	persistence	persistence	NOUN
abr-191	384	3	and	and	CCONJ
abr-191	384	4	pricing	pricing	NOUN
abr-191	384	5	of	of	ADP
abr-191	384	6	earnings	earning	NOUN
abr-191	384	7	,	,	PUNCT
abr-191	384	8	accruals	accrual	NOUN
abr-191	384	9	,	,	PUNCT
abr-191	384	10	and	and	CCONJ
abr-191	384	11	cash	cash	NOUN
abr-191	384	12	flows	flow	NOUN
abr-191	384	13	when	when	SCONJ
abr-191	384	14	firms	firm	NOUN
abr-191	384	15	have	have	VERB
abr-191	384	16	large	large	ADJ
abr-191	384	17	book	book	NOUN
abr-191	384	18	-	-	PUNCT
abr-191	384	19	tax	tax	NOUN
abr-191	384	20	differences	difference	NOUN
abr-191	384	21	.	.	PUNCT
abr-191	385	1	the	the	DET
abr-191	385	2	accounting	accounting	NOUN
abr-191	385	3	review	review	NOUN
abr-191	385	4	,	,	PUNCT
abr-191	385	5	80(1	80(1	NUM
abr-191	385	6	):	):	PUNCT
abr-191	385	7	137	137	NUM
abr-191	385	8	-	-	SYM
abr-191	385	9	166	166	NUM
abr-191	385	10	.	.	PUNCT
abr-191	386	1	he	he	PRON
abr-191	386	2	,	,	PUNCT
abr-191	386	3	l.	l.	PROPN
abr-191	386	4	&	&	CCONJ
abr-191	386	5	chiang	chiang	PROPN
abr-191	386	6	,	,	PUNCT
abr-191	386	7	h.	h.	PROPN
abr-191	386	8	(	(	PUNCT
abr-191	386	9	2013	2013	NUM
abr-191	386	10	)	)	PUNCT
abr-191	386	11	.	.	PUNCT
abr-191	387	1	market	market	NOUN
abr-191	387	2	reaction	reaction	NOUN
abr-191	387	3	to	to	ADP
abr-191	387	4	financial	financial	ADJ
abr-191	387	5	statement	statement	NOUN
abr-191	387	6	restatement	restatement	NOUN
abr-191	387	7	:	:	PUNCT
abr-191	387	8	a	a	DET
abr-191	387	9	study	study	NOUN
abr-191	387	10	on	on	ADP
abr-191	387	11	the	the	DET
abr-191	387	12	information	information	NOUN
abr-191	387	13	and	and	CCONJ
abr-191	387	14	insurance	insurance	NOUN
abr-191	387	15	role	role	NOUN
abr-191	387	16	of	of	ADP
abr-191	387	17	auditors	auditor	NOUN
abr-191	387	18	.	.	PUNCT
abr-191	388	1	advances	advance	NOUN
abr-191	388	2	in	in	ADP
abr-191	388	3	management	management	NOUN
abr-191	388	4	and	and	CCONJ
abr-191	388	5	applied	apply	VERB
abr-191	388	6	economics	economic	NOUN
abr-191	388	7	,	,	PUNCT
abr-191	388	8	(	(	PUNCT
abr-191	388	9	34	34	NUM
abr-191	388	10	):	):	PUNCT
abr-191	388	11	37	37	NUM
abr-191	388	12	-	-	SYM
abr-191	388	13	50	50	NUM
abr-191	388	14	.	.	PUNCT
abr-191	389	1	hribar	hribar	NOUN
abr-191	389	2	,	,	PUNCT
abr-191	389	3	p.	p.	PROPN
abr-191	389	4	,	,	PUNCT
abr-191	389	5	&	&	CCONJ
abr-191	389	6	jenkins	jenkins	PROPN
abr-191	389	7	,	,	PUNCT
abr-191	389	8	n.	n.	PROPN
abr-191	389	9	t.	t.	PROPN
abr-191	389	10	(	(	PUNCT
abr-191	389	11	2004	2004	NUM
abr-191	389	12	)	)	PUNCT
abr-191	389	13	.	.	PUNCT
abr-191	390	1	the	the	DET
abr-191	390	2	effect	effect	NOUN
abr-191	390	3	of	of	ADP
abr-191	390	4	accounting	accounting	NOUN
abr-191	390	5	restatements	restatement	NOUN
abr-191	390	6	on	on	ADP
abr-191	390	7	earnings	earning	NOUN
abr-191	390	8	revisions	revision	NOUN
abr-191	390	9	and	and	CCONJ
abr-191	390	10	the	the	DET
abr-191	390	11	estimated	estimate	VERB
abr-191	390	12	cost	cost	NOUN
abr-191	390	13	of	of	ADP
abr-191	390	14	capital	capital	NOUN
abr-191	390	15	.	.	PUNCT
abr-191	391	1	review	review	NOUN
abr-191	391	2	of	of	ADP
abr-191	391	3	accounting	accounting	NOUN
abr-191	391	4	studies	study	NOUN
abr-191	391	5	,	,	PUNCT
abr-191	391	6	9(2	9(2	NUM
abr-191	391	7	-	-	SYM
abr-191	391	8	3	3	NUM
abr-191	391	9	):	):	PUNCT
abr-191	391	10	337	337	NUM
abr-191	391	11	-	-	SYM
abr-191	391	12	356	356	NUM
abr-191	391	13	.	.	PUNCT
abr-191	392	1	huron	huron	PROPN
abr-191	392	2	consulting	consulting	PROPN
abr-191	392	3	group	group	NOUN
abr-191	392	4	,	,	PUNCT
abr-191	392	5	llc	llc	PROPN
abr-191	392	6	.	.	PUNCT
abr-191	393	1	(	(	PUNCT
abr-191	393	2	2003	2003	NUM
abr-191	393	3	)	)	PUNCT
abr-191	393	4	.	.	PUNCT
abr-191	394	1	2003	2003	NUM
abr-191	394	2	annual	annual	ADJ
abr-191	394	3	review	review	NOUN
abr-191	394	4	of	of	ADP
abr-191	394	5	financial	financial	ADJ
abr-191	394	6	reporting	reporting	NOUN
abr-191	394	7	matters	matter	NOUN
abr-191	394	8	.	.	PUNCT
abr-191	395	1	huron	huron	PROPN
abr-191	395	2	consulting	consulting	PROPN
abr-191	395	3	group	group	NOUN
abr-191	395	4	,	,	PUNCT
abr-191	395	5	llc	llc	PROPN
abr-191	395	6	.	.	PUNCT
abr-191	396	1	(	(	PUNCT
abr-191	396	2	2004	2004	NUM
abr-191	396	3	)	)	PUNCT
abr-191	396	4	.	.	PUNCT
abr-191	397	1	2004	2004	NUM
abr-191	397	2	annual	annual	ADJ
abr-191	397	3	review	review	NOUN
abr-191	397	4	of	of	ADP
abr-191	397	5	financial	financial	ADJ
abr-191	397	6	reporting	reporting	NOUN
abr-191	397	7	matters	matter	NOUN
abr-191	397	8	.	.	PUNCT
abr-191	398	1	jones	jones	PROPN
abr-191	398	2	,	,	PUNCT
abr-191	398	3	j.	j.	PROPN
abr-191	398	4	(	(	PUNCT
abr-191	398	5	1991	1991	NUM
abr-191	398	6	)	)	PUNCT
abr-191	398	7	.	.	PUNCT
abr-191	399	1	earnings	earning	NOUN
abr-191	399	2	management	management	NOUN
abr-191	399	3	during	during	ADP
abr-191	399	4	import	import	NOUN
abr-191	399	5	relief	relief	NOUN
abr-191	399	6	investigations	investigation	NOUN
abr-191	399	7	.	.	PUNCT
abr-191	400	1	journal	journal	NOUN
abr-191	400	2	of	of	ADP
abr-191	400	3	accounting	accounting	NOUN
abr-191	400	4	research	research	NOUN
abr-191	400	5	,	,	PUNCT
abr-191	400	6	29(2	29(2	NUM
abr-191	400	7	):	):	PUNCT
abr-191	400	8	193	193	NUM
abr-191	400	9	-	-	SYM
abr-191	400	10	228	228	NUM
abr-191	400	11	.	.	PUNCT
abr-191	401	1	jones	jones	PROPN
abr-191	401	2	,	,	PUNCT
abr-191	401	3	c.	c.	PROPN
abr-191	401	4	l.	l.	PROPN
abr-191	401	5	,	,	PUNCT
abr-191	401	6	&	&	CCONJ
abr-191	401	7	weingram	weingram	PROPN
abr-191	401	8	s.	s.	PROPN
abr-191	401	9	e.	e.	PROPN
abr-191	401	10	(	(	PUNCT
abr-191	401	11	1997	1997	NUM
abr-191	401	12	)	)	PUNCT
abr-191	401	13	.	.	PUNCT
abr-191	402	1	the	the	DET
abr-191	402	2	effects	effect	NOUN
abr-191	402	3	of	of	ADP
abr-191	402	4	insider	insider	NOUN
abr-191	402	5	trading	trading	NOUN
abr-191	402	6	,	,	PUNCT
abr-191	402	7	seasoned	season	VERB
abr-191	402	8	equity	equity	NOUN
abr-191	402	9	offerings	offering	NOUN
abr-191	402	10	,	,	PUNCT
abr-191	402	11	corporate	corporate	ADJ
abr-191	402	12	announcements	announcement	NOUN
abr-191	402	13	,	,	PUNCT
abr-191	402	14	accounting	accounting	NOUN
abr-191	402	15	restatements	restatement	NOUN
abr-191	402	16	and	and	CCONJ
abr-191	402	17	sec	sec	PROPN
abr-191	402	18	enforcement	enforcement	NOUN
abr-191	402	19	actions	action	NOUN
abr-191	402	20	on	on	ADP
abr-191	402	21	10b-5	10b-5	NUM
abr-191	402	22	litigation	litigation	NOUN
abr-191	402	23	risk	risk	NOUN
abr-191	402	24	.	.	PUNCT
abr-191	403	1	working	work	VERB
abr-191	403	2	paper	paper	NOUN
abr-191	403	3	.	.	PUNCT
abr-191	404	1	stanford	stanford	PROPN
abr-191	404	2	university	university	PROPN
abr-191	404	3	.	.	PUNCT
abr-191	405	1	kalelkar	kalelkar	PROPN
abr-191	405	2	,	,	PUNCT
abr-191	405	3	r.	r.	PROPN
abr-191	405	4	,	,	PUNCT
abr-191	405	5	&	&	CCONJ
abr-191	405	6	nwaeze	nwaeze	PROPN
abr-191	405	7	e.t	e.t	PROPN
abr-191	405	8	.	.	PROPN
abr-191	405	9	(	(	PUNCT
abr-191	405	10	2011	2011	NUM
abr-191	405	11	)	)	PUNCT
abr-191	405	12	.	.	PUNCT
abr-191	406	1	sarbanes	sarbanes	PROPN
abr-191	406	2	-	-	PUNCT
abr-191	406	3	oxley	oxley	ADJ
abr-191	406	4	act	act	NOUN
abr-191	406	5	and	and	CCONJ
abr-191	406	6	the	the	DET
abr-191	406	7	quality	quality	NOUN
abr-191	406	8	of	of	ADP
abr-191	406	9	earnings	earning	NOUN
abr-191	406	10	and	and	CCONJ
abr-191	406	11	accruals	accrual	NOUN
abr-191	406	12	:	:	PUNCT
abr-191	406	13	market	market	NOUN
abr-191	406	14	based	base	VERB
abr-191	406	15	evidence	evidence	NOUN
abr-191	406	16	.	.	PUNCT
abr-191	407	1	journal	journal	NOUN
abr-191	407	2	of	of	ADP
abr-191	407	3	accounting	accounting	NOUN
abr-191	407	4	and	and	CCONJ
abr-191	407	5	public	public	ADJ
abr-191	407	6	policy	policy	NOUN
abr-191	407	7	,	,	PUNCT
abr-191	407	8	30	30	NUM
abr-191	407	9	:	:	PUNCT
abr-191	407	10	275	275	NUM
abr-191	407	11	-	-	SYM
abr-191	407	12	294	294	NUM
abr-191	407	13	.	.	PUNCT
abr-191	408	1	kinney	kinney	PROPN
abr-191	408	2	,	,	PUNCT
abr-191	408	3	w.	w.	PROPN
abr-191	408	4	r.	r.	PROPN
abr-191	408	5	,	,	PUNCT
abr-191	408	6	palmrose	palmrose	ADJ
abr-191	408	7	,	,	PUNCT
abr-191	408	8	z	z	PROPN
abr-191	408	9	-	-	PUNCT
abr-191	408	10	v.	v.	PROPN
abr-191	408	11	,	,	PUNCT
abr-191	408	12	&	&	CCONJ
abr-191	408	13	scholz	scholz	NOUN
abr-191	408	14	,	,	PUNCT
abr-191	408	15	s.	s.	PROPN
abr-191	408	16	(	(	PUNCT
abr-191	408	17	2004	2004	NUM
abr-191	408	18	)	)	PUNCT
abr-191	408	19	.	.	PUNCT
abr-191	409	1	auditor	auditor	NOUN
abr-191	409	2	independence	independence	NOUN
abr-191	409	3	,	,	PUNCT
abr-191	409	4	non	non	ADJ
abr-191	409	5	-	-	ADJ
abr-191	409	6	audit	audit	ADJ
abr-191	409	7	services	service	NOUN
abr-191	409	8	,	,	PUNCT
abr-191	409	9	and	and	CCONJ
abr-191	409	10	restatements	restatement	NOUN
abr-191	409	11	:	:	PUNCT
abr-191	409	12	was	be	AUX
abr-191	409	13	the	the	DET
abr-191	409	14	u.s	u.s	PROPN
abr-191	409	15	.	.	PROPN
abr-191	409	16	government	government	NOUN
abr-191	409	17	right	right	ADJ
abr-191	409	18	?	?	PUNCT
abr-191	410	1	journal	journal	NOUN
abr-191	410	2	of	of	ADP
abr-191	410	3	accounting	accounting	NOUN
abr-191	410	4	research	research	NOUN
abr-191	410	5	,	,	PUNCT
abr-191	410	6	42(3	42(3	NUM
abr-191	410	7	):	):	PUNCT
abr-191	410	8	561	561	NUM
abr-191	410	9	-	-	SYM
abr-191	410	10	588	588	NUM
abr-191	410	11	.	.	PUNCT
abr-191	411	1	lazer	lazer	NOUN
abr-191	411	2	,	,	PUNCT
abr-191	411	3	r.	r.	PROPN
abr-191	411	4	,	,	PUNCT
abr-191	411	5	livnat	livnat	PROPN
abr-191	411	6	,	,	PUNCT
abr-191	411	7	j.	j.	PROPN
abr-191	411	8	,	,	PUNCT
abr-191	411	9	&	&	CCONJ
abr-191	411	10	tan	tan	PROPN
abr-191	411	11	,	,	PUNCT
abr-191	411	12	c.	c.	PROPN
abr-191	411	13	e.	e.	PROPN
abr-191	411	14	l.	l.	PROPN
abr-191	411	15	(	(	PUNCT
abr-191	411	16	2004	2004	NUM
abr-191	411	17	)	)	PUNCT
abr-191	411	18	.	.	PUNCT
abr-191	412	1	restatements	restatement	NOUN
abr-191	412	2	and	and	CCONJ
abr-191	412	3	accruals	accrual	NOUN
abr-191	412	4	after	after	ADP
abr-191	412	5	auditor	auditor	NOUN
abr-191	412	6	changes	change	NOUN
abr-191	412	7	.	.	PUNCT
abr-191	413	1	working	work	VERB
abr-191	413	2	paper	paper	NOUN
abr-191	413	3	.	.	PUNCT
abr-191	414	1	new	new	PROPN
abr-191	414	2	york	york	PROPN
abr-191	414	3	university	university	PROPN
abr-191	414	4	.	.	PUNCT
abr-191	415	1	palmrose	palmrose	ADJ
abr-191	415	2	,	,	PUNCT
abr-191	415	3	z.-v	z.-v	PROPN
abr-191	415	4	.	.	PROPN
abr-191	415	5	,	,	PUNCT
abr-191	415	6	richardson	richardson	PROPN
abr-191	415	7	,	,	PUNCT
abr-191	415	8	v.	v.	PROPN
abr-191	415	9	j.	j.	PROPN
abr-191	415	10	,	,	PUNCT
abr-191	415	11	&	&	CCONJ
abr-191	415	12	scholz	scholz	PROPN
abr-191	415	13	,	,	PUNCT
abr-191	415	14	s.	s.	PROPN
abr-191	415	15	(	(	PUNCT
abr-191	415	16	2004	2004	NUM
abr-191	415	17	)	)	PUNCT
abr-191	415	18	.	.	PUNCT
abr-191	416	1	determinants	determinant	NOUN
abr-191	416	2	of	of	ADP
abr-191	416	3	market	market	NOUN
abr-191	416	4	reactions	reaction	NOUN
abr-191	416	5	to	to	PART
abr-191	416	6	restatement	restatement	VERB
abr-191	416	7	announcements	announcement	NOUN
abr-191	416	8	.	.	PUNCT
abr-191	417	1	journal	journal	NOUN
abr-191	417	2	of	of	ADP
abr-191	417	3	accounting	accounting	NOUN
abr-191	417	4	and	and	CCONJ
abr-191	417	5	economics	economic	NOUN
abr-191	417	6	,	,	PUNCT
abr-191	417	7	37	37	NUM
abr-191	417	8	:	:	SYM
abr-191	417	9	59	59	NUM
abr-191	417	10	-	-	SYM
abr-191	417	11	89	89	NUM
abr-191	417	12	.	.	PUNCT
abr-191	418	1	palmrose	palmrose	ADJ
abr-191	418	2	,	,	PUNCT
abr-191	418	3	z	z	PROPN
abr-191	418	4	-	-	PUNCT
abr-191	418	5	v.	v.	PROPN
abr-191	418	6	,	,	PUNCT
abr-191	418	7	&	&	CCONJ
abr-191	418	8	scholz	scholz	NOUN
abr-191	418	9	,	,	PUNCT
abr-191	418	10	s.	s.	PROPN
abr-191	418	11	(	(	PUNCT
abr-191	418	12	2004	2004	NUM
abr-191	418	13	)	)	PUNCT
abr-191	418	14	.	.	PUNCT
abr-191	419	1	the	the	DET
abr-191	419	2	circumstances	circumstance	NOUN
abr-191	419	3	and	and	CCONJ
abr-191	419	4	legal	legal	ADJ
abr-191	419	5	consequences	consequence	NOUN
abr-191	419	6	of	of	ADP
abr-191	419	7	non	non	ADJ
abr-191	419	8	-	-	ADJ
abr-191	419	9	gaap	gaap	ADJ
abr-191	419	10	reporting	reporting	NOUN
abr-191	419	11	:	:	PUNCT
abr-191	419	12	evidence	evidence	NOUN
abr-191	419	13	from	from	ADP
abr-191	419	14	restatements	restatement	NOUN
abr-191	419	15	.	.	PUNCT
abr-191	420	1	contemporary	contemporary	ADJ
abr-191	420	2	accounting	accounting	NOUN
abr-191	420	3	research	research	NOUN
abr-191	420	4	,	,	PUNCT
abr-191	420	5	21(1	21(1	NUM
abr-191	420	6	):	):	PUNCT
abr-191	420	7	139	139	NUM
abr-191	420	8	-	-	SYM
abr-191	420	9	180	180	NUM
abr-191	420	10	.	.	PUNCT
abr-191	421	1	perotti	perotti	VERB
abr-191	421	2	,	,	PUNCT
abr-191	421	3	p.	p.	PROPN
abr-191	421	4	&	&	CCONJ
abr-191	421	5	wagenhofer	wagenhofer	VERB
abr-191	421	6	,	,	PUNCT
abr-191	421	7	a.	a.	NOUN
abr-191	421	8	(	(	PUNCT
abr-191	421	9	2014	2014	NUM
abr-191	421	10	)	)	PUNCT
abr-191	421	11	.	.	PUNCT
abr-191	422	1	earnings	earning	NOUN
abr-191	422	2	quality	quality	NOUN
abr-191	422	3	measures	measure	NOUN
abr-191	422	4	and	and	CCONJ
abr-191	422	5	excess	excess	ADJ
abr-191	422	6	returns	return	NOUN
abr-191	422	7	.	.	PUNCT
abr-191	423	1	journal	journal	NOUN
abr-191	423	2	of	of	ADP
abr-191	423	3	business	business	NOUN
abr-191	423	4	,	,	PUNCT
abr-191	423	5	finance	finance	NOUN
abr-191	423	6	&	&	CCONJ
abr-191	423	7	accounting	accounting	PROPN
abr-191	423	8	,	,	PUNCT
abr-191	423	9	41	41	NUM
abr-191	423	10	(	(	PUNCT
abr-191	423	11	5	5	NUM
abr-191	423	12	):	):	PUNCT
abr-191	423	13	545	545	NUM
abr-191	423	14	-	-	SYM
abr-191	423	15	571	571	NUM
abr-191	423	16	.	.	PUNCT
abr-191	424	1	reilly	reilly	PROPN
abr-191	424	2	,	,	PUNCT
abr-191	424	3	d.	d.	PROPN
abr-191	424	4	(	(	PUNCT
abr-191	424	5	2007	2007	NUM
abr-191	424	6	)	)	PUNCT
abr-191	424	7	.	.	PUNCT
abr-191	425	1	restatements	restatement	NOUN
abr-191	425	2	still	still	ADV
abr-191	425	3	bedevil	bedevil	VERB
abr-191	425	4	firms	firm	NOUN
abr-191	425	5	.	.	PUNCT
abr-191	426	1	the	the	DET
abr-191	426	2	wall	wall	PROPN
abr-191	426	3	street	street	PROPN
abr-191	426	4	journal	journal	PROPN
abr-191	426	5	(	(	PUNCT
abr-191	426	6	february	february	PROPN
abr-191	426	7	12	12	NUM
abr-191	426	8	):	):	PUNCT
abr-191	426	9	c7	c7	PROPN
abr-191	426	10	.	.	PUNCT
abr-191	426	11	richardson	richardson	PROPN
abr-191	426	12	,	,	PUNCT
abr-191	426	13	s.	s.	PROPN
abr-191	426	14	,	,	PUNCT
abr-191	426	15	tuna	tuna	PROPN
abr-191	426	16	,	,	PUNCT
abr-191	426	17	i.	i.	PROPN
abr-191	426	18	,	,	PUNCT
abr-191	426	19	&	&	CCONJ
abr-191	426	20	wu	wu	PROPN
abr-191	426	21	,	,	PUNCT
abr-191	426	22	m.	m.	NOUN
abr-191	426	23	(	(	PUNCT
abr-191	426	24	2002	2002	NUM
abr-191	426	25	)	)	PUNCT
abr-191	426	26	.	.	PUNCT
abr-191	427	1	predicting	predict	VERB
abr-191	427	2	earnings	earning	NOUN
abr-191	427	3	management	management	NOUN
abr-191	427	4	:	:	PUNCT
abr-191	427	5	the	the	DET
abr-191	427	6	case	case	NOUN
abr-191	427	7	of	of	ADP
abr-191	427	8	earnings	earning	NOUN
abr-191	427	9	restatements	restatement	NOUN
abr-191	427	10	.	.	PUNCT
abr-191	428	1	working	work	VERB
abr-191	428	2	paper	paper	NOUN
abr-191	428	3	.	.	PUNCT
abr-191	429	1	university	university	NOUN
abr-191	429	2	of	of	ADP
abr-191	429	3	pennsylvania	pennsylvania	PROPN
abr-191	429	4	.	.	PUNCT
abr-191	430	1	salavei	salavei	PROPN
abr-191	430	2	,	,	PUNCT
abr-191	430	3	k.	k.	PROPN
abr-191	430	4	,	,	PUNCT
abr-191	430	5	&	&	CCONJ
abr-191	430	6	moore	moore	PROPN
abr-191	430	7	,	,	PUNCT
abr-191	430	8	n.	n.	PROPN
abr-191	430	9	(	(	PUNCT
abr-191	430	10	2005	2005	NUM
abr-191	430	11	)	)	PUNCT
abr-191	430	12	.	.	PUNCT
abr-191	431	1	signals	signal	NOUN
abr-191	431	2	sent	send	VERB
abr-191	431	3	by	by	ADP
abr-191	431	4	financial	financial	ADJ
abr-191	431	5	statement	statement	NOUN
abr-191	431	6	restatements	restatement	NOUN
abr-191	431	7	.	.	PUNCT
abr-191	432	1	working	work	VERB
abr-191	432	2	paper	paper	NOUN
abr-191	432	3	.	.	PUNCT
abr-191	433	1	university	university	NOUN
abr-191	433	2	of	of	ADP
abr-191	433	3	connecticut	connecticut	PROPN
abr-191	433	4	.	.	PUNCT
abr-191	434	1	schipper	schipper	PROPN
abr-191	434	2	,	,	PUNCT
abr-191	434	3	k.	k.	PROPN
abr-191	434	4	,	,	PUNCT
abr-191	434	5	&	&	CCONJ
abr-191	434	6	vincent	vincent	PROPN
abr-191	434	7	,	,	PUNCT
abr-191	434	8	l.	l.	PROPN
abr-191	434	9	(	(	PUNCT
abr-191	434	10	2003	2003	NUM
abr-191	434	11	)	)	PUNCT
abr-191	434	12	.	.	PUNCT
abr-191	435	1	earnings	earning	NOUN
abr-191	435	2	quality	quality	NOUN
abr-191	435	3	.	.	PUNCT
abr-191	436	1	accounting	accounting	NOUN
abr-191	436	2	horizons	horizon	NOUN
abr-191	436	3	,	,	PUNCT
abr-191	436	4	17(supplement	17(supplement	NUM
abr-191	436	5	):	):	PUNCT
abr-191	436	6	97	97	NUM
abr-191	436	7	-	-	SYM
abr-191	436	8	110	110	NUM
abr-191	436	9	.	.	PUNCT
abr-191	436	10	scholz	scholz	NOUN
abr-191	436	11	,	,	PUNCT
abr-191	436	12	s.	s.	PROPN
abr-191	436	13	(	(	PUNCT
abr-191	436	14	2014	2014	NUM
abr-191	436	15	)	)	PUNCT
abr-191	436	16	.	.	PUNCT
abr-191	437	1	financial	financial	ADJ
abr-191	437	2	statement	statement	NOUN
abr-191	437	3	restatement	restatement	NOUN
abr-191	437	4	trends	trend	NOUN
abr-191	437	5	2003	2003	NUM
abr-191	437	6	–	–	PUNCT
abr-191	437	7	2012	2012	NUM
abr-191	437	8	.	.	PUNCT
abr-191	438	1	the	the	DET
abr-191	438	2	center	center	NOUN
abr-191	438	3	for	for	ADP
abr-191	438	4	audit	audit	NOUN
abr-191	438	5	quality	quality	NOUN
abr-191	438	6	.	.	PUNCT
abr-191	439	1	https://www.thecaq.org/financial-restatement-trends-united-states-2003-2012	https://www.thecaq.org/financial-restatement-trends-united-states-2003-2012	PROPN
abr-191	439	2	sloan	sloan	PROPN
abr-191	439	3	,	,	PUNCT
abr-191	439	4	r.	r.	PROPN
abr-191	439	5	g.	g.	PROPN
abr-191	439	6	(	(	PUNCT
abr-191	439	7	1996	1996	NUM
abr-191	439	8	)	)	PUNCT
abr-191	439	9	.	.	PUNCT
abr-191	440	1	do	do	AUX
abr-191	440	2	stock	stock	NOUN
abr-191	440	3	prices	price	NOUN
abr-191	440	4	fully	fully	ADV
abr-191	440	5	reflect	reflect	VERB
abr-191	440	6	information	information	NOUN
abr-191	440	7	in	in	ADP
abr-191	440	8	accruals	accrual	NOUN
abr-191	440	9	and	and	CCONJ
abr-191	440	10	cash	cash	NOUN
abr-191	440	11	flows	flow	NOUN
abr-191	440	12	about	about	ADP
abr-191	440	13	future	future	ADJ
abr-191	440	14	earnings	earning	NOUN
abr-191	440	15	?	?	PUNCT
abr-191	441	1	the	the	DET
abr-191	441	2	accounting	accounting	NOUN
abr-191	441	3	review	review	NOUN
abr-191	441	4	,	,	PUNCT
abr-191	441	5	71(3	71(3	NUM
abr-191	441	6	):	):	PUNCT
abr-191	441	7	289	289	NUM
abr-191	441	8	-	-	SYM
abr-191	441	9	315	315	NUM
abr-191	441	10	.	.	PUNCT
abr-191	441	11	63	63	NUM
abr-191	441	12	subramanyam	subramanyam	NOUN
abr-191	441	13	,	,	PUNCT
abr-191	441	14	k.	k.	PROPN
abr-191	441	15	r.	r.	PROPN
abr-191	441	16	(	(	PUNCT
abr-191	441	17	1996	1996	NUM
abr-191	441	18	)	)	PUNCT
abr-191	441	19	.	.	PUNCT
abr-191	442	1	the	the	DET
abr-191	442	2	pricing	pricing	NOUN
abr-191	442	3	of	of	ADP
abr-191	442	4	discretionary	discretionary	ADJ
abr-191	442	5	accruals	accrual	NOUN
abr-191	442	6	.	.	PUNCT
abr-191	443	1	journal	journal	NOUN
abr-191	443	2	of	of	ADP
abr-191	443	3	accounting	accounting	NOUN
abr-191	443	4	and	and	CCONJ
abr-191	443	5	economics	economic	NOUN
abr-191	443	6	,	,	PUNCT
abr-191	443	7	22	22	NUM
abr-191	443	8	(	(	PUNCT
abr-191	443	9	1	1	NUM
abr-191	443	10	-	-	SYM
abr-191	443	11	3	3	NUM
abr-191	443	12	):	):	PUNCT
abr-191	443	13	249	249	NUM
abr-191	443	14	-	-	SYM
abr-191	443	15	281	281	NUM
abr-191	443	16	.	.	PUNCT
abr-191	444	1	xie	xie	PROPN
abr-191	444	2	,	,	PUNCT
abr-191	444	3	h.	h.	PROPN
abr-191	444	4	(	(	PUNCT
abr-191	444	5	2001	2001	NUM
abr-191	444	6	)	)	PUNCT
abr-191	444	7	.	.	PUNCT
abr-191	445	1	the	the	DET
abr-191	445	2	mispricing	mispricing	NOUN
abr-191	445	3	of	of	ADP
abr-191	445	4	abnormal	abnormal	ADJ
abr-191	445	5	accruals	accrual	NOUN
abr-191	445	6	.	.	PUNCT
abr-191	446	1	the	the	DET
abr-191	446	2	accounting	accounting	NOUN
abr-191	446	3	review	review	NOUN
abr-191	446	4	,	,	PUNCT
abr-191	446	5	76(3	76(3	PROPN
abr-191	446	6	):	):	PUNCT
abr-191	446	7	357	357	NUM
abr-191	446	8	-	-	SYM
abr-191	446	9	373	373	NUM
abr-191	446	10	.	.	PUNCT
abr-191	447	1	xu	xu	PROPN
abr-191	447	2	,	,	PUNCT
abr-191	447	3	t.	t.	PROPN
abr-191	447	4	,	,	PUNCT
abr-191	447	5	najand	najand	NOUN
abr-191	447	6	m.	m.	NOUN
abr-191	447	7	,	,	PUNCT
abr-191	447	8	&	&	CCONJ
abr-191	447	9	ziegenfuss	ziegenfuss	PROPN
abr-191	447	10	,	,	PUNCT
abr-191	447	11	d.	d.	PROPN
abr-191	447	12	(	(	PUNCT
abr-191	447	13	2006	2006	NUM
abr-191	447	14	)	)	PUNCT
abr-191	447	15	.	.	PUNCT
abr-191	448	1	intra	intra	ADJ
abr-191	448	2	-	-	ADJ
abr-191	448	3	industry	industry	ADJ
abr-191	448	4	effects	effect	NOUN
abr-191	448	5	of	of	ADP
abr-191	448	6	earnings	earning	NOUN
abr-191	448	7	restatements	restatement	NOUN
abr-191	448	8	due	due	ADP
abr-191	448	9	to	to	ADP
abr-191	448	10	accounting	accounting	NOUN
abr-191	448	11	irregularities	irregularity	NOUN
abr-191	448	12	.	.	PUNCT
abr-191	449	1	journal	journal	NOUN
abr-191	449	2	of	of	ADP
abr-191	449	3	business	business	NOUN
abr-191	449	4	,	,	PUNCT
abr-191	449	5	finance	finance	NOUN
abr-191	449	6	and	and	CCONJ
abr-191	449	7	accounting	accounting	NOUN
abr-191	449	8	,	,	PUNCT
abr-191	449	9	33(5	33(5	NUM
abr-191	449	10	):	):	PUNCT
abr-191	449	11	696	696	NUM
abr-191	449	12	-	-	SYM
abr-191	449	13	714	714	NUM
abr-191	449	14	.	.	PUNCT