id	sid	tid	token	lemma	pos
abr-263	1	1	82	82	NUM
abr-263	1	2	evidence	evidence	NOUN
abr-263	1	3	of	of	ADP
abr-263	1	4	the	the	DET
abr-263	1	5	relationship	relationship	NOUN
abr-263	1	6	between	between	ADP
abr-263	1	7	credit	credit	NOUN
abr-263	1	8	ratings	rating	NOUN
abr-263	1	9	and	and	CCONJ
abr-263	1	10	reporting	report	VERB
abr-263	1	11	discontinued	discontinue	VERB
abr-263	1	12	operations	operation	NOUN
abr-263	1	13	douglas	douglas	PROPN
abr-263	1	14	k.	k.	PROPN
abr-263	1	15	schneider	schneider	PROPN
abr-263	1	16	,	,	PUNCT
abr-263	1	17	ph.d	ph.d	PROPN
abr-263	1	18	.	.	PROPN
abr-263	1	19	east	east	PROPN
abr-263	1	20	carolina	carolina	PROPN
abr-263	1	21	university	university	PROPN
abr-263	1	22	denise	denise	PROPN
abr-263	1	23	dickins	dickin	NOUN
abr-263	1	24	,	,	PUNCT
abr-263	1	25	ph.d	ph.d	PROPN
abr-263	1	26	.	.	PROPN
abr-263	1	27	east	east	PROPN
abr-263	1	28	carolina	carolina	PROPN
abr-263	1	29	university	university	PROPN
abr-263	1	30	mark	mark	PROPN
abr-263	1	31	g.	g.	PROPN
abr-263	1	32	mccarthy	mccarthy	PROPN
abr-263	1	33	,	,	PUNCT
abr-263	1	34	ph.d	ph.d	PROPN
abr-263	1	35	.	.	PROPN
abr-263	1	36	east	east	PROPN
abr-263	1	37	carolina	carolina	PROPN
abr-263	1	38	university	university	PROPN
abr-263	1	39	dennis	dennis	PROPN
abr-263	1	40	o’reilly	o’reilly	ADV
abr-263	1	41	,	,	PUNCT
abr-263	1	42	ph.d	ph.d	PROPN
abr-263	1	43	.	.	PROPN
abr-263	1	44	east	east	PROPN
abr-263	1	45	carolina	carolina	PROPN
abr-263	1	46	university	university	PROPN
abr-263	1	47	to	to	PART
abr-263	1	48	test	test	VERB
abr-263	1	49	whether	whether	SCONJ
abr-263	1	50	standard	standard	ADJ
abr-263	1	51	setters	setter	NOUN
abr-263	1	52	’	'	PUNCT
abr-263	1	53	objective	objective	NOUN
abr-263	1	54	of	of	ADP
abr-263	1	55	improving	improve	VERB
abr-263	1	56	the	the	DET
abr-263	1	57	usefulness	usefulness	NOUN
abr-263	1	58	of	of	ADP
abr-263	1	59	the	the	DET
abr-263	1	60	financial	financial	ADJ
abr-263	1	61	statements	statement	NOUN
abr-263	1	62	by	by	ADP
abr-263	1	63	enacting	enact	VERB
abr-263	1	64	accounting	accounting	NOUN
abr-263	1	65	standards	standard	NOUN
abr-263	1	66	update	update	NOUN
abr-263	1	67	(	(	PUNCT
abr-263	1	68	asu	asu	PROPN
abr-263	1	69	)	)	PUNCT
abr-263	1	70	2014	2014	NUM
abr-263	1	71	-	-	SYM
abr-263	1	72	08	08	NUM
abr-263	1	73	was	be	AUX
abr-263	1	74	achieved	achieve	VERB
abr-263	1	75	,	,	PUNCT
abr-263	1	76	this	this	DET
abr-263	1	77	study	study	NOUN
abr-263	1	78	compares	compare	VERB
abr-263	1	79	the	the	DET
abr-263	1	80	relationship	relationship	NOUN
abr-263	1	81	between	between	ADP
abr-263	1	82	credit	credit	NOUN
abr-263	1	83	ratings	rating	NOUN
abr-263	1	84	and	and	CCONJ
abr-263	1	85	discontinued	discontinue	VERB
abr-263	1	86	operations	operation	NOUN
abr-263	1	87	under	under	ADP
abr-263	1	88	statement	statement	NOUN
abr-263	1	89	of	of	ADP
abr-263	1	90	financial	financial	ADJ
abr-263	1	91	accounting	accounting	NOUN
abr-263	1	92	standard	standard	PROPN
abr-263	1	93	(	(	PUNCT
abr-263	1	94	sfas	sfas	NOUN
abr-263	1	95	)	)	PUNCT
abr-263	2	1	no	no	INTJ
abr-263	2	2	.	.	NOUN
abr-263	3	1	144	144	NUM
abr-263	3	2	and	and	CCONJ
abr-263	3	3	asu	asu	PROPN
abr-263	3	4	2014	2014	NUM
abr-263	3	5	-	-	SYM
abr-263	3	6	08	08	NUM
abr-263	3	7	.	.	PUNCT
abr-263	4	1	if	if	SCONJ
abr-263	4	2	discontinued	discontinue	VERB
abr-263	4	3	operations	operation	NOUN
abr-263	4	4	are	be	AUX
abr-263	4	5	interpreted	interpret	VERB
abr-263	4	6	by	by	ADP
abr-263	4	7	credit	credit	NOUN
abr-263	4	8	ratings	rating	NOUN
abr-263	4	9	agencies	agency	NOUN
abr-263	4	10	as	as	ADP
abr-263	4	11	non	non	ADJ
abr-263	4	12	-	-	ADJ
abr-263	4	13	recurring	recurring	ADJ
abr-263	4	14	,	,	PUNCT
abr-263	4	15	they	they	PRON
abr-263	4	16	should	should	AUX
abr-263	4	17	have	have	VERB
abr-263	4	18	no	no	DET
abr-263	4	19	or	or	CCONJ
abr-263	4	20	low	low	ADJ
abr-263	4	21	persistence	persistence	NOUN
abr-263	4	22	and	and	CCONJ
abr-263	4	23	should	should	AUX
abr-263	4	24	be	be	AUX
abr-263	4	25	unrelated	unrelated	ADJ
abr-263	4	26	to	to	ADP
abr-263	4	27	credit	credit	NOUN
abr-263	4	28	ratings	rating	NOUN
abr-263	4	29	.	.	PUNCT
abr-263	5	1	the	the	DET
abr-263	5	2	study	study	NOUN
abr-263	5	3	finds	find	VERB
abr-263	5	4	that	that	SCONJ
abr-263	5	5	the	the	DET
abr-263	5	6	relationship	relationship	NOUN
abr-263	5	7	between	between	ADP
abr-263	5	8	reported	report	VERB
abr-263	5	9	discontinued	discontinue	VERB
abr-263	5	10	operations	operation	NOUN
abr-263	5	11	and	and	CCONJ
abr-263	5	12	credit	credit	NOUN
abr-263	5	13	ratings	rating	NOUN
abr-263	5	14	under	under	ADP
abr-263	5	15	sfas	sfas	NOUN
abr-263	5	16	no	no	INTJ
abr-263	5	17	.	.	PROPN
abr-263	5	18	144	144	NUM
abr-263	5	19	is	be	AUX
abr-263	5	20	significant	significant	ADJ
abr-263	5	21	,	,	PUNCT
abr-263	5	22	the	the	DET
abr-263	5	23	implication	implication	NOUN
abr-263	5	24	being	be	AUX
abr-263	5	25	that	that	SCONJ
abr-263	5	26	credit	credit	NOUN
abr-263	5	27	ratings	rating	NOUN
abr-263	5	28	agencies	agency	NOUN
abr-263	5	29	perceived	perceive	VERB
abr-263	5	30	discontinued	discontinue	VERB
abr-263	5	31	operations	operation	NOUN
abr-263	5	32	as	as	ADP
abr-263	5	33	recurring	recur	VERB
abr-263	5	34	.	.	PUNCT
abr-263	6	1	in	in	ADP
abr-263	6	2	contrast	contrast	NOUN
abr-263	6	3	,	,	PUNCT
abr-263	6	4	the	the	DET
abr-263	6	5	relationship	relationship	NOUN
abr-263	6	6	is	be	AUX
abr-263	6	7	insignificant	insignificant	ADJ
abr-263	6	8	under	under	ADP
abr-263	6	9	asu	asu	PROPN
abr-263	6	10	2014	2014	NUM
abr-263	6	11	-	-	SYM
abr-263	6	12	08	08	NUM
abr-263	6	13	,	,	PUNCT
abr-263	6	14	discontinued	discontinue	VERB
abr-263	6	15	operations	operation	NOUN
abr-263	6	16	are	be	AUX
abr-263	6	17	now	now	ADV
abr-263	6	18	viewed	view	VERB
abr-263	6	19	as	as	ADP
abr-263	6	20	non	non	ADJ
abr-263	6	21	-	-	ADJ
abr-263	6	22	recurring	recur	VERB
abr-263	6	23	and	and	CCONJ
abr-263	6	24	the	the	DET
abr-263	6	25	objective	objective	NOUN
abr-263	6	26	of	of	ADP
abr-263	6	27	standard	standard	ADJ
abr-263	6	28	setters	setter	NOUN
abr-263	6	29	was	be	AUX
abr-263	6	30	achieved	achieve	VERB
abr-263	6	31	.	.	PUNCT
abr-263	7	1	the	the	DET
abr-263	7	2	results	result	NOUN
abr-263	7	3	of	of	ADP
abr-263	7	4	the	the	DET
abr-263	7	5	study	study	NOUN
abr-263	7	6	contribute	contribute	VERB
abr-263	7	7	to	to	ADP
abr-263	7	8	extant	extant	ADJ
abr-263	7	9	literature	literature	NOUN
abr-263	7	10	on	on	ADP
abr-263	7	11	discontinued	discontinue	VERB
abr-263	7	12	operations	operation	NOUN
abr-263	7	13	and	and	CCONJ
abr-263	7	14	the	the	DET
abr-263	7	15	relevance	relevance	NOUN
abr-263	7	16	of	of	ADP
abr-263	7	17	separately	separately	ADV
abr-263	7	18	stated	state	VERB
abr-263	7	19	or	or	CCONJ
abr-263	7	20	disclosed	disclose	VERB
abr-263	7	21	items	item	NOUN
abr-263	7	22	.	.	PUNCT
abr-263	8	1	keywords	keyword	NOUN
abr-263	8	2	:	:	PUNCT
abr-263	8	3	discontinued	discontinue	VERB
abr-263	8	4	operations	operation	NOUN
abr-263	8	5	;	;	PUNCT
abr-263	8	6	credit	credit	NOUN
abr-263	8	7	ratings	rating	NOUN
abr-263	8	8	;	;	PUNCT
abr-263	8	9	apb	apb	PROPN
abr-263	8	10	no	no	INTJ
abr-263	8	11	.	.	PROPN
abr-263	8	12	30	30	NUM
abr-263	8	13	;	;	PUNCT
abr-263	8	14	sfas	sfas	NOUN
abr-263	8	15	no	no	INTJ
abr-263	8	16	.	.	PUNCT
abr-263	9	1	144	144	NUM
abr-263	9	2	;	;	PUNCT
abr-263	9	3	asu	asu	PROPN
abr-263	9	4	2014	2014	NUM
abr-263	9	5	-	-	SYM
abr-263	9	6	08	08	NUM
abr-263	9	7	data	datum	NOUN
abr-263	9	8	availability	availability	NOUN
abr-263	9	9	:	:	PUNCT
abr-263	9	10	all	all	DET
abr-263	9	11	data	datum	NOUN
abr-263	9	12	are	be	AUX
abr-263	9	13	available	available	ADJ
abr-263	9	14	from	from	ADP
abr-263	9	15	public	public	ADJ
abr-263	9	16	sources	source	NOUN
abr-263	9	17	.	.	PUNCT
abr-263	10	1	introduction	introduction	NOUN
abr-263	10	2	the	the	DET
abr-263	10	3	financial	financial	ADJ
abr-263	10	4	accounting	accounting	NOUN
abr-263	10	5	standards	standards	PROPN
abr-263	10	6	board	board	PROPN
abr-263	10	7	’s	’s	PART
abr-263	10	8	(	(	PUNCT
abr-263	10	9	fasb	fasb	PROPN
abr-263	10	10	)	)	PUNCT
abr-263	10	11	conceptual	conceptual	ADJ
abr-263	10	12	framework	framework	NOUN
abr-263	10	13	recognizes	recognize	VERB
abr-263	10	14	that	that	SCONJ
abr-263	10	15	one	one	NUM
abr-263	10	16	objective	objective	NOUN
abr-263	10	17	of	of	ADP
abr-263	10	18	financial	financial	ADJ
abr-263	10	19	reporting	reporting	NOUN
abr-263	10	20	is	be	AUX
abr-263	10	21	to	to	PART
abr-263	10	22	provide	provide	VERB
abr-263	10	23	information	information	NOUN
abr-263	10	24	that	that	PRON
abr-263	10	25	is	be	AUX
abr-263	10	26	useful	useful	ADJ
abr-263	10	27	for	for	ADP
abr-263	10	28	assessing	assess	VERB
abr-263	10	29	the	the	DET
abr-263	10	30	amount	amount	NOUN
abr-263	10	31	,	,	PUNCT
abr-263	10	32	timing	timing	NOUN
abr-263	10	33	,	,	PUNCT
abr-263	10	34	and	and	CCONJ
abr-263	10	35	uncertainty	uncertainty	NOUN
abr-263	10	36	of	of	ADP
abr-263	10	37	an	an	DET
abr-263	10	38	entity	entity	NOUN
abr-263	10	39	’s	’s	PART
abr-263	10	40	future	future	ADJ
abr-263	10	41	cash	cash	NOUN
abr-263	10	42	flows	flow	NOUN
abr-263	10	43	(	(	PUNCT
abr-263	10	44	fasb	fasb	NOUN
abr-263	10	45	,	,	PUNCT
abr-263	10	46	2010	2010	NUM
abr-263	10	47	)	)	PUNCT
abr-263	10	48	.	.	PUNCT
abr-263	11	1	a	a	DET
abr-263	11	2	guiding	guide	VERB
abr-263	11	3	philosophy	philosophy	NOUN
abr-263	11	4	is	be	AUX
abr-263	11	5	that	that	SCONJ
abr-263	11	6	an	an	DET
abr-263	11	7	income	income	NOUN
abr-263	11	8	statement	statement	NOUN
abr-263	11	9	is	be	AUX
abr-263	11	10	more	more	ADV
abr-263	11	11	useful	useful	ADJ
abr-263	11	12	for	for	ADP
abr-263	11	13	this	this	DET
abr-263	11	14	purpose	purpose	NOUN
abr-263	11	15	if	if	SCONJ
abr-263	11	16	non	non	ADJ
abr-263	11	17	-	-	ADJ
abr-263	11	18	recurring	recurring	ADJ
abr-263	11	19	items	item	NOUN
abr-263	11	20	are	be	AUX
abr-263	11	21	separated	separate	VERB
abr-263	11	22	from	from	ADP
abr-263	11	23	income	income	NOUN
abr-263	11	24	from	from	ADP
abr-263	11	25	continuing	continue	VERB
abr-263	11	26	operations	operation	NOUN
abr-263	11	27	.	.	PUNCT
abr-263	12	1	this	this	DET
abr-263	12	2	study	study	NOUN
abr-263	12	3	examines	examine	VERB
abr-263	12	4	whether	whether	SCONJ
abr-263	12	5	asu	asu	PROPN
abr-263	12	6	2014	2014	NUM
abr-263	12	7	-	-	SYM
abr-263	12	8	08	08	NUM
abr-263	12	9	,	,	PUNCT
abr-263	12	10	reporting	report	VERB
abr-263	12	11	discontinued	discontinue	VERB
abr-263	12	12	http://journals.sfu.ca/abr	http://journals.sfu.ca/abr	ADJ
abr-263	12	13	advances	advance	NOUN
abr-263	12	14	in	in	ADP
abr-263	12	15	business	business	NOUN
abr-263	12	16	research	research	NOUN
abr-263	12	17	2020	2020	NUM
abr-263	12	18	,	,	PUNCT
abr-263	12	19	volume	volume	NOUN
abr-263	12	20	10	10	NUM
abr-263	12	21	,	,	PUNCT
abr-263	12	22	pages	page	NOUN
abr-263	12	23	82	82	NUM
abr-263	12	24	-	-	SYM
abr-263	12	25	94	94	NUM
abr-263	12	26	83	83	NUM
abr-263	12	27	operations	operation	NOUN
abr-263	12	28	and	and	CCONJ
abr-263	12	29	disclosures	disclosure	NOUN
abr-263	12	30	of	of	ADP
abr-263	12	31	disposals	disposal	NOUN
abr-263	12	32	of	of	ADP
abr-263	12	33	components	component	NOUN
abr-263	12	34	of	of	ADP
abr-263	12	35	an	an	DET
abr-263	12	36	entity	entity	NOUN
abr-263	12	37	,	,	PUNCT
abr-263	12	38	improved	improve	VERB
abr-263	12	39	the	the	DET
abr-263	12	40	usefulness	usefulness	NOUN
abr-263	12	41	of	of	ADP
abr-263	12	42	financial	financial	ADJ
abr-263	12	43	statements	statement	NOUN
abr-263	12	44	by	by	ADP
abr-263	12	45	testing	test	VERB
abr-263	12	46	whether	whether	SCONJ
abr-263	12	47	the	the	DET
abr-263	12	48	relationship	relationship	NOUN
abr-263	12	49	between	between	ADP
abr-263	12	50	credit	credit	NOUN
abr-263	12	51	ratings	rating	NOUN
abr-263	12	52	and	and	CCONJ
abr-263	12	53	discontinued	discontinue	VERB
abr-263	12	54	operations	operation	NOUN
abr-263	12	55	changed	change	VERB
abr-263	12	56	after	after	ADP
abr-263	12	57	its	its	PRON
abr-263	12	58	implementation	implementation	NOUN
abr-263	12	59	compared	compare	VERB
abr-263	12	60	to	to	ADP
abr-263	12	61	the	the	DET
abr-263	12	62	earlier	early	ADJ
abr-263	12	63	period	period	NOUN
abr-263	12	64	when	when	SCONJ
abr-263	12	65	discontinued	discontinued	ADJ
abr-263	12	66	operations	operation	NOUN
abr-263	12	67	were	be	AUX
abr-263	12	68	defined	define	VERB
abr-263	12	69	more	more	ADV
abr-263	12	70	broadly	broadly	ADV
abr-263	12	71	under	under	ADP
abr-263	12	72	statement	statement	NOUN
abr-263	12	73	of	of	ADP
abr-263	12	74	financial	financial	ADJ
abr-263	12	75	accounting	accounting	NOUN
abr-263	12	76	standard	standard	PROPN
abr-263	12	77	(	(	PUNCT
abr-263	12	78	sfas	sfas	NOUN
abr-263	12	79	)	)	PUNCT
abr-263	13	1	no	no	INTJ
abr-263	13	2	.	.	NOUN
abr-263	14	1	144	144	NUM
abr-263	14	2	.	.	PUNCT
abr-263	15	1	credit	credit	NOUN
abr-263	15	2	ratings	rating	NOUN
abr-263	15	3	are	be	AUX
abr-263	15	4	important	important	ADJ
abr-263	15	5	due	due	ADP
abr-263	15	6	to	to	ADP
abr-263	15	7	their	their	PRON
abr-263	15	8	significant	significant	ADJ
abr-263	15	9	impact	impact	NOUN
abr-263	15	10	on	on	ADP
abr-263	15	11	financial	financial	ADJ
abr-263	15	12	markets	market	NOUN
abr-263	15	13	and	and	CCONJ
abr-263	15	14	financing	financing	NOUN
abr-263	15	15	decisions	decision	NOUN
abr-263	15	16	(	(	PUNCT
abr-263	15	17	e.g.	e.g.	ADV
abr-263	15	18	,	,	PUNCT
abr-263	15	19	blume	blume	PROPN
abr-263	15	20	et	et	PROPN
abr-263	15	21	al	al	PROPN
abr-263	15	22	.	.	PROPN
abr-263	15	23	,	,	PUNCT
abr-263	15	24	1998	1998	NUM
abr-263	15	25	;	;	PUNCT
abr-263	15	26	hand	hand	NOUN
abr-263	15	27	et	et	NOUN
abr-263	15	28	al	al	PROPN
abr-263	15	29	.	.	PROPN
abr-263	15	30	,	,	PUNCT
abr-263	15	31	1992	1992	NUM
abr-263	15	32	;	;	PUNCT
abr-263	15	33	kisgen	kisgen	PROPN
abr-263	15	34	,	,	PUNCT
abr-263	15	35	2006	2006	NUM
abr-263	15	36	)	)	PUNCT
abr-263	15	37	,	,	PUNCT
abr-263	15	38	and	and	CCONJ
abr-263	15	39	financial	financial	ADJ
abr-263	15	40	information	information	NOUN
abr-263	15	41	impacts	impact	VERB
abr-263	15	42	credit	credit	NOUN
abr-263	15	43	ratings	rating	NOUN
abr-263	15	44	(	(	PUNCT
abr-263	15	45	e.g.	e.g.	ADV
abr-263	15	46	,	,	PUNCT
abr-263	15	47	blume	blume	PROPN
abr-263	15	48	et	et	PROPN
abr-263	15	49	al	al	PROPN
abr-263	15	50	.	.	PROPN
abr-263	15	51	,	,	PUNCT
abr-263	15	52	1998	1998	NUM
abr-263	15	53	;	;	PUNCT
abr-263	15	54	ziebart	ziebart	PROPN
abr-263	15	55	&	&	CCONJ
abr-263	15	56	reiter	reiter	PROPN
abr-263	15	57	,	,	PUNCT
abr-263	15	58	1992	1992	NUM
abr-263	15	59	)	)	PUNCT
abr-263	15	60	.	.	PUNCT
abr-263	16	1	the	the	DET
abr-263	16	2	study	study	NOUN
abr-263	16	3	’s	’s	PART
abr-263	16	4	results	result	NOUN
abr-263	16	5	inform	inform	VERB
abr-263	16	6	academics	academic	NOUN
abr-263	16	7	,	,	PUNCT
abr-263	16	8	standardsetters	standardsetter	NOUN
abr-263	16	9	,	,	PUNCT
abr-263	16	10	and	and	CCONJ
abr-263	16	11	financial	financial	ADJ
abr-263	16	12	statement	statement	NOUN
abr-263	16	13	users	user	NOUN
abr-263	16	14	.	.	PUNCT
abr-263	17	1	for	for	ADP
abr-263	17	2	the	the	DET
abr-263	17	3	most	most	ADJ
abr-263	17	4	part	part	NOUN
abr-263	17	5	,	,	PUNCT
abr-263	17	6	the	the	DET
abr-263	17	7	results	result	NOUN
abr-263	17	8	of	of	ADP
abr-263	17	9	extant	extant	ADJ
abr-263	17	10	literature	literature	NOUN
abr-263	17	11	support	support	NOUN
abr-263	17	12	that	that	PRON
abr-263	17	13	gains	gain	NOUN
abr-263	17	14	and	and	CCONJ
abr-263	17	15	losses	loss	NOUN
abr-263	17	16	reported	report	VERB
abr-263	17	17	as	as	ADP
abr-263	17	18	special	special	ADJ
abr-263	17	19	items	item	NOUN
abr-263	17	20	are	be	AUX
abr-263	17	21	transitory	transitory	ADJ
abr-263	17	22	(	(	PUNCT
abr-263	17	23	jones	jones	PROPN
abr-263	17	24	&	&	CCONJ
abr-263	17	25	smith	smith	PROPN
abr-263	17	26	,	,	PUNCT
abr-263	17	27	2011	2011	NUM
abr-263	17	28	)	)	PUNCT
abr-263	17	29	,	,	PUNCT
abr-263	17	30	or	or	CCONJ
abr-263	17	31	at	at	ADP
abr-263	17	32	least	least	ADJ
abr-263	17	33	more	more	ADV
abr-263	17	34	transitory	transitory	ADJ
abr-263	17	35	than	than	ADP
abr-263	17	36	other	other	ADJ
abr-263	17	37	components	component	NOUN
abr-263	17	38	of	of	ADP
abr-263	17	39	income	income	NOUN
abr-263	17	40	(	(	PUNCT
abr-263	17	41	burgstahler	burgstahler	NOUN
abr-263	17	42	et	et	PROPN
abr-263	17	43	al	al	PROPN
abr-263	17	44	.	.	PROPN
abr-263	17	45	,	,	PUNCT
abr-263	17	46	2002	2002	NUM
abr-263	17	47	)	)	PUNCT
abr-263	17	48	.	.	PUNCT
abr-263	18	1	but	but	CCONJ
abr-263	18	2	,	,	PUNCT
abr-263	18	3	dechow	dechow	ADJ
abr-263	18	4	and	and	CCONJ
abr-263	18	5	ge	ge	PROPN
abr-263	18	6	(	(	PUNCT
abr-263	18	7	2006	2006	NUM
abr-263	18	8	)	)	PUNCT
abr-263	18	9	found	find	VERB
abr-263	18	10	that	that	SCONJ
abr-263	18	11	the	the	DET
abr-263	18	12	persistence	persistence	NOUN
abr-263	18	13	of	of	ADP
abr-263	18	14	core	core	ADJ
abr-263	18	15	earnings	earning	NOUN
abr-263	18	16	can	can	AUX
abr-263	18	17	be	be	AUX
abr-263	18	18	impacted	impact	VERB
abr-263	18	19	by	by	ADP
abr-263	18	20	special	special	ADJ
abr-263	18	21	items	item	NOUN
abr-263	18	22	if	if	SCONJ
abr-263	18	23	investors	investor	NOUN
abr-263	18	24	misunderstand	misunderstand	VERB
abr-263	18	25	their	their	PRON
abr-263	18	26	transitory	transitory	ADJ
abr-263	18	27	nature	nature	NOUN
abr-263	18	28	.	.	PUNCT
abr-263	19	1	separately	separately	ADV
abr-263	19	2	stated	state	VERB
abr-263	19	3	items	item	NOUN
abr-263	19	4	should	should	AUX
abr-263	19	5	have	have	VERB
abr-263	19	6	less	less	ADJ
abr-263	19	7	persistence	persistence	NOUN
abr-263	19	8	than	than	ADP
abr-263	19	9	recurring	recur	VERB
abr-263	19	10	or	or	CCONJ
abr-263	19	11	core	core	NOUN
abr-263	19	12	earnings	earning	NOUN
abr-263	19	13	and	and	CCONJ
abr-263	19	14	therefore	therefore	ADV
abr-263	19	15	should	should	AUX
abr-263	19	16	have	have	VERB
abr-263	19	17	little	little	ADJ
abr-263	19	18	or	or	CCONJ
abr-263	19	19	no	no	PRON
abr-263	19	20	relationship	relationship	NOUN
abr-263	19	21	with	with	ADP
abr-263	19	22	market	market	NOUN
abr-263	19	23	valuations	valuation	NOUN
abr-263	19	24	such	such	ADJ
abr-263	19	25	as	as	ADP
abr-263	19	26	stock	stock	NOUN
abr-263	19	27	price	price	NOUN
abr-263	19	28	and	and	CCONJ
abr-263	19	29	credit	credit	NOUN
abr-263	19	30	ratings	rating	NOUN
abr-263	19	31	.	.	PUNCT
abr-263	20	1	while	while	SCONJ
abr-263	20	2	the	the	DET
abr-263	20	3	presentation	presentation	NOUN
abr-263	20	4	of	of	ADP
abr-263	20	5	discontinued	discontinued	ADJ
abr-263	20	6	operations	operation	NOUN
abr-263	20	7	as	as	ADP
abr-263	20	8	a	a	DET
abr-263	20	9	separately	separately	ADV
abr-263	20	10	stated	state	VERB
abr-263	20	11	item	item	NOUN
abr-263	20	12	in	in	ADP
abr-263	20	13	the	the	DET
abr-263	20	14	income	income	NOUN
abr-263	20	15	statement	statement	NOUN
abr-263	20	16	has	have	AUX
abr-263	20	17	been	be	AUX
abr-263	20	18	consistent	consistent	ADJ
abr-263	20	19	over	over	ADP
abr-263	20	20	the	the	DET
abr-263	20	21	last	last	ADJ
abr-263	20	22	45	45	NUM
abr-263	20	23	years	year	NOUN
abr-263	20	24	,	,	PUNCT
abr-263	20	25	the	the	DET
abr-263	20	26	rules	rule	NOUN
abr-263	20	27	for	for	ADP
abr-263	20	28	what	what	PRON
abr-263	20	29	qualifies	qualify	VERB
abr-263	20	30	as	as	ADP
abr-263	20	31	a	a	DET
abr-263	20	32	discontinued	discontinued	ADJ
abr-263	20	33	operation	operation	NOUN
abr-263	20	34	have	have	AUX
abr-263	20	35	changed	change	VERB
abr-263	20	36	.	.	PUNCT
abr-263	21	1	beginning	begin	VERB
abr-263	21	2	in	in	ADP
abr-263	21	3	1973	1973	NUM
abr-263	21	4	,	,	PUNCT
abr-263	21	5	under	under	ADP
abr-263	21	6	accounting	accounting	NOUN
abr-263	21	7	principles	principle	NOUN
abr-263	21	8	board	board	NOUN
abr-263	21	9	(	(	PUNCT
abr-263	21	10	apb	apb	PROPN
abr-263	21	11	)	)	PUNCT
abr-263	21	12	opinion	opinion	NOUN
abr-263	21	13	no	no	INTJ
abr-263	21	14	.	.	PROPN
abr-263	21	15	30	30	NUM
abr-263	21	16	,	,	PUNCT
abr-263	21	17	asset	asset	NOUN
abr-263	21	18	disposals	disposal	NOUN
abr-263	21	19	qualifying	qualify	VERB
abr-263	21	20	for	for	ADP
abr-263	21	21	discontinued	discontinued	ADJ
abr-263	21	22	operations	operation	NOUN
abr-263	21	23	accounting	accounting	NOUN
abr-263	21	24	were	be	AUX
abr-263	21	25	narrowly	narrowly	ADV
abr-263	21	26	defined	define	VERB
abr-263	21	27	as	as	ADP
abr-263	21	28	a	a	DET
abr-263	21	29	component	component	NOUN
abr-263	21	30	of	of	ADP
abr-263	21	31	a	a	DET
abr-263	21	32	business	business	NOUN
abr-263	21	33	that	that	PRON
abr-263	21	34	represented	represent	VERB
abr-263	21	35	a	a	DET
abr-263	21	36	major	major	ADJ
abr-263	21	37	line	line	NOUN
abr-263	21	38	or	or	CCONJ
abr-263	21	39	class	class	NOUN
abr-263	21	40	of	of	ADP
abr-263	21	41	customer	customer	NOUN
abr-263	21	42	.	.	PUNCT
abr-263	22	1	sfas	sfas	PROPN
abr-263	22	2	no	no	INTJ
abr-263	22	3	.	.	PUNCT
abr-263	23	1	144	144	NUM
abr-263	23	2	replaced	replace	VERB
abr-263	23	3	apb	apb	PROPN
abr-263	23	4	no	no	NOUN
abr-263	23	5	.	.	PROPN
abr-263	23	6	30	30	NUM
abr-263	23	7	in	in	ADP
abr-263	23	8	2001	2001	NUM
abr-263	23	9	and	and	CCONJ
abr-263	23	10	expanded	expand	VERB
abr-263	23	11	the	the	DET
abr-263	23	12	type	type	NOUN
abr-263	23	13	of	of	ADP
abr-263	23	14	asset	asset	NOUN
abr-263	23	15	disposals	disposal	NOUN
abr-263	23	16	that	that	PRON
abr-263	23	17	qualified	qualify	VERB
abr-263	23	18	by	by	ADP
abr-263	23	19	redefining	redefine	VERB
abr-263	23	20	a	a	DET
abr-263	23	21	component	component	NOUN
abr-263	23	22	as	as	ADP
abr-263	23	23	comprising	comprise	VERB
abr-263	23	24	“	"	PUNCT
abr-263	23	25	operations	operation	NOUN
abr-263	23	26	and	and	CCONJ
abr-263	23	27	cash	cash	NOUN
abr-263	23	28	flows	flow	NOUN
abr-263	23	29	that	that	PRON
abr-263	23	30	can	can	AUX
abr-263	23	31	be	be	AUX
abr-263	23	32	clearly	clearly	ADV
abr-263	23	33	distinguished	distinguish	VERB
abr-263	23	34	,	,	PUNCT
abr-263	23	35	operationally	operationally	ADV
abr-263	23	36	and	and	CCONJ
abr-263	23	37	for	for	ADP
abr-263	23	38	financial	financial	ADJ
abr-263	23	39	reporting	reporting	NOUN
abr-263	23	40	purposes	purpose	NOUN
abr-263	23	41	,	,	PUNCT
abr-263	23	42	from	from	ADP
abr-263	23	43	the	the	DET
abr-263	23	44	rest	rest	NOUN
abr-263	23	45	of	of	ADP
abr-263	23	46	the	the	DET
abr-263	23	47	entity	entity	NOUN
abr-263	23	48	”	"	PUNCT
abr-263	23	49	(	(	PUNCT
abr-263	23	50	sfas	sfas	NOUN
abr-263	23	51	no	no	INTJ
abr-263	23	52	.	.	PROPN
abr-263	24	1	144	144	NUM
abr-263	24	2	–	–	PUNCT
abr-263	24	3	codified	codify	VERB
abr-263	24	4	under	under	ADP
abr-263	24	5	asc	asc	PROPN
abr-263	24	6	20520	20520	NUM
abr-263	24	7	-	-	SYM
abr-263	24	8	20	20	NUM
abr-263	24	9	,	,	PUNCT
abr-263	24	10	2	2	NUM
abr-263	24	11	)	)	PUNCT
abr-263	24	12	.	.	PUNCT
abr-263	25	1	it	it	PRON
abr-263	25	2	also	also	ADV
abr-263	25	3	eliminated	eliminate	VERB
abr-263	25	4	the	the	DET
abr-263	25	5	requirement	requirement	NOUN
abr-263	25	6	that	that	SCONJ
abr-263	25	7	the	the	DET
abr-263	25	8	disposed	disposed	ADJ
abr-263	25	9	component	component	NOUN
abr-263	25	10	represent	represent	VERB
abr-263	25	11	a	a	DET
abr-263	25	12	major	major	ADJ
abr-263	25	13	line	line	NOUN
abr-263	25	14	or	or	CCONJ
abr-263	25	15	class	class	NOUN
abr-263	25	16	of	of	ADP
abr-263	25	17	customer	customer	NOUN
abr-263	25	18	.	.	PUNCT
abr-263	26	1	in	in	ADP
abr-263	26	2	2014	2014	NUM
abr-263	26	3	,	,	PUNCT
abr-263	26	4	asu	asu	PROPN
abr-263	26	5	2014	2014	NUM
abr-263	26	6	-	-	SYM
abr-263	26	7	08	08	NUM
abr-263	26	8	revised	revise	VERB
abr-263	26	9	the	the	DET
abr-263	26	10	criteria	criterion	NOUN
abr-263	26	11	for	for	ADP
abr-263	26	12	discontinued	discontinue	VERB
abr-263	26	13	operations	operation	NOUN
abr-263	26	14	treatment	treatment	NOUN
abr-263	26	15	to	to	PART
abr-263	26	16	again	again	ADV
abr-263	26	17	be	be	AUX
abr-263	26	18	more	more	ADV
abr-263	26	19	restrictive	restrictive	ADJ
abr-263	26	20	by	by	ADP
abr-263	26	21	adding	add	VERB
abr-263	26	22	a	a	DET
abr-263	26	23	requirement	requirement	NOUN
abr-263	26	24	that	that	SCONJ
abr-263	26	25	the	the	DET
abr-263	26	26	disposal	disposal	NOUN
abr-263	26	27	represent	represent	VERB
abr-263	26	28	a	a	DET
abr-263	26	29	“	"	PUNCT
abr-263	26	30	major	major	ADJ
abr-263	26	31	strategic	strategic	ADJ
abr-263	26	32	shift	shift	NOUN
abr-263	26	33	”	"	PUNCT
abr-263	26	34	for	for	ADP
abr-263	26	35	the	the	DET
abr-263	26	36	company	company	NOUN
abr-263	26	37	(	(	PUNCT
abr-263	26	38	asu	asu	PROPN
abr-263	26	39	2014	2014	NUM
abr-263	26	40	-	-	SYM
abr-263	26	41	08	08	NUM
abr-263	26	42	,	,	PUNCT
abr-263	26	43	69	69	NUM
abr-263	26	44	)	)	PUNCT
abr-263	26	45	.	.	PUNCT
abr-263	27	1	in	in	ADP
abr-263	27	2	each	each	DET
abr-263	27	3	instance	instance	NOUN
abr-263	27	4	,	,	PUNCT
abr-263	27	5	the	the	DET
abr-263	27	6	standard	standard	ADJ
abr-263	27	7	setters	setter	NOUN
abr-263	27	8	’	'	PUNCT
abr-263	27	9	goal	goal	NOUN
abr-263	27	10	was	be	AUX
abr-263	27	11	to	to	PART
abr-263	27	12	improve	improve	VERB
abr-263	27	13	the	the	DET
abr-263	27	14	usefulness	usefulness	NOUN
abr-263	27	15	of	of	ADP
abr-263	27	16	the	the	DET
abr-263	27	17	resulting	result	VERB
abr-263	27	18	financial	financial	ADJ
abr-263	27	19	statements	statement	NOUN
abr-263	27	20	(	(	PUNCT
abr-263	27	21	e.g.	e.g.	ADV
abr-263	27	22	,	,	PUNCT
abr-263	27	23	sfas	sfas	NOUN
abr-263	27	24	no	no	INTJ
abr-263	27	25	.	.	PROPN
abr-263	27	26	144	144	NUM
abr-263	27	27	,	,	PUNCT
abr-263	27	28	6	6	NUM
abr-263	27	29	)	)	PUNCT
abr-263	27	30	.	.	PUNCT
abr-263	28	1	given	give	VERB
abr-263	28	2	the	the	DET
abr-263	28	3	more	more	ADV
abr-263	28	4	inclusive	inclusive	ADJ
abr-263	28	5	definition	definition	NOUN
abr-263	28	6	of	of	ADP
abr-263	28	7	discontinued	discontinued	ADJ
abr-263	28	8	items	item	NOUN
abr-263	28	9	under	under	ADP
abr-263	28	10	sfas	sfas	NOUN
abr-263	28	11	no	no	INTJ
abr-263	28	12	.	.	PROPN
abr-263	28	13	144	144	NUM
abr-263	28	14	,	,	PUNCT
abr-263	28	15	it	it	PRON
abr-263	28	16	may	may	AUX
abr-263	28	17	have	have	AUX
abr-263	28	18	been	be	AUX
abr-263	28	19	that	that	SCONJ
abr-263	28	20	the	the	DET
abr-263	28	21	fasb	fasb	NOUN
abr-263	28	22	believed	believe	VERB
abr-263	28	23	under	under	ADP
abr-263	28	24	apb	apb	PROPN
abr-263	28	25	no	no	PROPN
abr-263	28	26	.	.	PROPN
abr-263	28	27	30	30	NUM
abr-263	28	28	companies	company	NOUN
abr-263	28	29	were	be	AUX
abr-263	28	30	including	include	VERB
abr-263	28	31	at	at	ADP
abr-263	28	32	least	least	ADJ
abr-263	28	33	some	some	DET
abr-263	28	34	non	non	ADJ
abr-263	28	35	-	-	ADJ
abr-263	28	36	recurring	recurring	ADJ
abr-263	28	37	items	item	NOUN
abr-263	28	38	in	in	ADP
abr-263	28	39	continuing	continue	VERB
abr-263	28	40	operations	operation	NOUN
abr-263	28	41	.	.	PUNCT
abr-263	29	1	there	there	PRON
abr-263	29	2	is	be	VERB
abr-263	29	3	evidence	evidence	NOUN
abr-263	29	4	that	that	PRON
abr-263	29	5	supports	support	VERB
abr-263	29	6	the	the	DET
abr-263	29	7	misclassification	misclassification	NOUN
abr-263	29	8	of	of	ADP
abr-263	29	9	non	non	ADJ
abr-263	29	10	-	-	ADJ
abr-263	29	11	recurring	recurring	ADJ
abr-263	29	12	items	item	NOUN
abr-263	29	13	.	.	PUNCT
abr-263	30	1	for	for	ADP
abr-263	30	2	example	example	NOUN
abr-263	30	3	,	,	PUNCT
abr-263	30	4	comparing	compare	VERB
abr-263	30	5	the	the	DET
abr-263	30	6	persistence	persistence	NOUN
abr-263	30	7	of	of	ADP
abr-263	30	8	continuing	continue	VERB
abr-263	30	9	operations	operation	NOUN
abr-263	30	10	under	under	ADP
abr-263	30	11	the	the	DET
abr-263	30	12	two	two	NUM
abr-263	30	13	regimes	regime	NOUN
abr-263	30	14	,	,	PUNCT
abr-263	30	15	curtis	curtis	PROPN
abr-263	30	16	et	et	PROPN
abr-263	30	17	al	al	PROPN
abr-263	30	18	.	.	PROPN
abr-263	31	1	(	(	PUNCT
abr-263	31	2	2014	2014	NUM
abr-263	31	3	)	)	PUNCT
abr-263	31	4	found	find	VERB
abr-263	31	5	the	the	DET
abr-263	31	6	broader	broad	ADJ
abr-263	31	7	scope	scope	NOUN
abr-263	31	8	of	of	ADP
abr-263	31	9	discontinued	discontinue	VERB
abr-263	31	10	operations	operation	NOUN
abr-263	31	11	under	under	ADP
abr-263	31	12	sfas	sfas	NOUN
abr-263	31	13	no	no	INTJ
abr-263	31	14	.	.	PROPN
abr-263	32	1	144	144	NUM
abr-263	32	2	produced	produce	VERB
abr-263	32	3	more	more	ADJ
abr-263	32	4	persistent	persistent	ADJ
abr-263	32	5	income	income	NOUN
abr-263	32	6	from	from	ADP
abr-263	32	7	continuing	continue	VERB
abr-263	32	8	operations	operation	NOUN
abr-263	32	9	among	among	ADP
abr-263	32	10	firms	firm	NOUN
abr-263	32	11	reporting	report	VERB
abr-263	32	12	discontinued	discontinued	ADJ
abr-263	32	13	operations	operation	NOUN
abr-263	32	14	.	.	PUNCT
abr-263	33	1	by	by	ADP
abr-263	33	2	returning	return	VERB
abr-263	33	3	to	to	ADP
abr-263	33	4	a	a	DET
abr-263	33	5	more	more	ADV
abr-263	33	6	restrictive	restrictive	ADJ
abr-263	33	7	definition	definition	NOUN
abr-263	33	8	of	of	ADP
abr-263	33	9	discontinued	discontinued	ADJ
abr-263	33	10	operations	operation	NOUN
abr-263	33	11	under	under	ADP
abr-263	33	12	asu	asu	PROPN
abr-263	33	13	2014	2014	NUM
abr-263	33	14	-	-	SYM
abr-263	33	15	08	08	NUM
abr-263	33	16	,	,	PUNCT
abr-263	33	17	it	it	PRON
abr-263	33	18	appears	appear	VERB
abr-263	33	19	standard	standard	ADJ
abr-263	33	20	setters	setter	NOUN
abr-263	33	21	believe	believe	VERB
abr-263	33	22	sfas	sfas	NOUN
abr-263	34	1	no	no	INTJ
abr-263	34	2	.	.	PROPN
abr-263	35	1	144	144	NUM
abr-263	35	2	was	be	AUX
abr-263	35	3	too	too	ADV
abr-263	35	4	expansive	expansive	ADJ
abr-263	35	5	,	,	PUNCT
abr-263	35	6	and	and	CCONJ
abr-263	35	7	the	the	DET
abr-263	35	8	results	result	NOUN
abr-263	35	9	of	of	ADP
abr-263	35	10	extant	extant	ADJ
abr-263	35	11	research	research	NOUN
abr-263	35	12	suggest	suggest	VERB
abr-263	35	13	they	they	PRON
abr-263	35	14	may	may	AUX
abr-263	35	15	be	be	AUX
abr-263	35	16	correct	correct	ADJ
abr-263	35	17	.	.	PUNCT
abr-263	36	1	for	for	ADP
abr-263	36	2	example	example	NOUN
abr-263	36	3	,	,	PUNCT
abr-263	36	4	barua	barua	PROPN
abr-263	36	5	et	et	PROPN
abr-263	36	6	al	al	PROPN
abr-263	36	7	.	.	PROPN
abr-263	37	1	(	(	PUNCT
abr-263	37	2	2010	2010	NUM
abr-263	37	3	)	)	PUNCT
abr-263	37	4	found	find	VERB
abr-263	37	5	that	that	SCONJ
abr-263	37	6	companies	company	NOUN
abr-263	37	7	shift	shift	VERB
abr-263	37	8	operating	operating	NOUN
abr-263	37	9	expenses	expense	NOUN
abr-263	37	10	to	to	PART
abr-263	37	11	discontinued	discontinue	VERB
abr-263	37	12	operations	operation	NOUN
abr-263	37	13	to	to	PART
abr-263	37	14	increase	increase	VERB
abr-263	37	15	core	core	ADJ
abr-263	37	16	earnings	earning	NOUN
abr-263	37	17	and	and	CCONJ
abr-263	37	18	to	to	PART
abr-263	37	19	meet	meet	VERB
abr-263	37	20	or	or	CCONJ
abr-263	37	21	beat	beat	VERB
abr-263	37	22	analysts	analyst	NOUN
abr-263	37	23	’	’	PART
abr-263	37	24	forecasts	forecast	NOUN
abr-263	37	25	.	.	PUNCT
abr-263	38	1	sfas	sfas	PROPN
abr-263	38	2	no	no	INTJ
abr-263	38	3	.	.	PUNCT
abr-263	39	1	144	144	NUM
abr-263	39	2	’s	’s	PART
abr-263	39	3	definition	definition	NOUN
abr-263	39	4	of	of	ADP
abr-263	39	5	discontinued	discontinued	ADJ
abr-263	39	6	operations	operation	NOUN
abr-263	39	7	may	may	AUX
abr-263	39	8	have	have	AUX
abr-263	39	9	enabled	enable	VERB
abr-263	39	10	managers	manager	NOUN
abr-263	39	11	to	to	PART
abr-263	39	12	smooth	smooth	VERB
abr-263	39	13	or	or	CCONJ
abr-263	39	14	otherwise	otherwise	ADV
abr-263	39	15	manipulate	manipulate	VERB
abr-263	39	16	earnings	earning	NOUN
abr-263	39	17	(	(	PUNCT
abr-263	39	18	barua	barua	PROPN
abr-263	39	19	et	et	PROPN
abr-263	39	20	al	al	PROPN
abr-263	39	21	.	.	PROPN
abr-263	39	22	,	,	PUNCT
abr-263	39	23	2010	2010	NUM
abr-263	39	24	;	;	PUNCT
abr-263	39	25	dickins	dickin	VERB
abr-263	39	26	et	et	PROPN
abr-263	39	27	al	al	PROPN
abr-263	39	28	.	.	PROPN
abr-263	39	29	,	,	PUNCT
abr-263	39	30	2017	2017	NUM
abr-263	39	31	)	)	PUNCT
abr-263	39	32	.	.	PUNCT
abr-263	40	1	the	the	DET
abr-263	40	2	present	present	ADJ
abr-263	40	3	study	study	NOUN
abr-263	40	4	finds	find	VERB
abr-263	40	5	that	that	SCONJ
abr-263	40	6	the	the	DET
abr-263	40	7	relationship	relationship	NOUN
abr-263	40	8	between	between	ADP
abr-263	40	9	reported	report	VERB
abr-263	40	10	discontinued	discontinue	VERB
abr-263	40	11	operations	operation	NOUN
abr-263	40	12	and	and	CCONJ
abr-263	40	13	credit	credit	NOUN
abr-263	40	14	ratings	rating	NOUN
abr-263	40	15	under	under	ADP
abr-263	40	16	sfas	sfas	NOUN
abr-263	40	17	no	no	INTJ
abr-263	40	18	.	.	PROPN
abr-263	40	19	144	144	NUM
abr-263	40	20	is	be	AUX
abr-263	40	21	significant	significant	ADJ
abr-263	40	22	;	;	PUNCT
abr-263	40	23	credit	credit	NOUN
abr-263	40	24	ratings	rating	NOUN
abr-263	40	25	reflect	reflect	VERB
abr-263	40	26	that	that	SCONJ
abr-263	40	27	at	at	ADV
abr-263	40	28	least	least	ADJ
abr-263	40	29	some	some	PRON
abr-263	40	30	of	of	ADP
abr-263	40	31	discontinued	discontinue	VERB
abr-263	40	32	operations	operation	NOUN
abr-263	40	33	were	be	AUX
abr-263	40	34	recurring	recur	VERB
abr-263	40	35	.	.	PUNCT
abr-263	41	1	in	in	ADP
abr-263	41	2	contrast	contrast	NOUN
abr-263	41	3	,	,	PUNCT
abr-263	41	4	the	the	DET
abr-263	41	5	relationship	relationship	NOUN
abr-263	41	6	is	be	AUX
abr-263	41	7	insignificant	insignificant	ADJ
abr-263	41	8	under	under	ADP
abr-263	41	9	asu	asu	PROPN
abr-263	41	10	2014	2014	NUM
abr-263	41	11	-	-	SYM
abr-263	41	12	08	08	NUM
abr-263	41	13	;	;	PUNCT
abr-263	41	14	discontinued	discontinue	VERB
abr-263	41	15	operations	operation	NOUN
abr-263	41	16	are	be	AUX
abr-263	41	17	now	now	ADV
abr-263	41	18	more	more	ADV
abr-263	41	19	likely	likely	ADJ
abr-263	41	20	to	to	PART
abr-263	41	21	be	be	AUX
abr-263	41	22	viewed	view	VERB
abr-263	41	23	as	as	ADP
abr-263	41	24	non	non	ADJ
abr-263	41	25	-	-	ADJ
abr-263	41	26	recurring	recur	VERB
abr-263	41	27	and	and	CCONJ
abr-263	41	28	the	the	DET
abr-263	41	29	objective	objective	NOUN
abr-263	41	30	of	of	ADP
abr-263	41	31	standard	standard	ADJ
abr-263	41	32	setters	setter	NOUN
abr-263	41	33	was	be	AUX
abr-263	41	34	achieved	achieve	VERB
abr-263	41	35	.	.	PUNCT
abr-263	42	1	these	these	DET
abr-263	42	2	results	result	NOUN
abr-263	42	3	contribute	contribute	VERB
abr-263	42	4	to	to	ADP
abr-263	42	5	extant	extant	ADJ
abr-263	42	6	research	research	NOUN
abr-263	42	7	about	about	ADP
abr-263	42	8	the	the	DET
abr-263	42	9	goal	goal	NOUN
abr-263	42	10	of	of	ADP
abr-263	42	11	the	the	DET
abr-263	42	12	conceptual	conceptual	ADJ
abr-263	42	13	framework	framework	NOUN
abr-263	42	14	to	to	PART
abr-263	42	15	provide	provide	VERB
abr-263	42	16	decision	decision	NOUN
abr-263	42	17	-	-	PUNCT
abr-263	42	18	useful	useful	ADJ
abr-263	42	19	financial	financial	ADJ
abr-263	42	20	reporting	reporting	NOUN
abr-263	42	21	(	(	PUNCT
abr-263	42	22	e.g.	e.g.	ADV
abr-263	42	23	,	,	PUNCT
abr-263	42	24	burgstahler	burgstahler	NOUN
abr-263	42	25	et	et	NOUN
abr-263	42	26	al	al	PROPN
abr-263	42	27	.	.	PROPN
abr-263	42	28	,	,	PUNCT
abr-263	42	29	2002	2002	NUM
abr-263	42	30	;	;	PUNCT
abr-263	42	31	dechow	dechow	ADJ
abr-263	42	32	&	&	CCONJ
abr-263	42	33	ge	ge	PROPN
abr-263	42	34	,	,	PUNCT
abr-263	42	35	2006	2006	NUM
abr-263	42	36	;	;	PUNCT
abr-263	42	37	jones	jones	PROPN
abr-263	42	38	&	&	CCONJ
abr-263	42	39	smith	smith	PROPN
abr-263	42	40	,	,	PUNCT
abr-263	42	41	2011	2011	NUM
abr-263	42	42	)	)	PUNCT
abr-263	42	43	.	.	PUNCT
abr-263	43	1	the	the	DET
abr-263	43	2	results	result	NOUN
abr-263	43	3	also	also	ADV
abr-263	43	4	address	address	VERB
abr-263	43	5	a	a	DET
abr-263	43	6	gap	gap	NOUN
abr-263	43	7	in	in	ADP
abr-263	43	8	the	the	DET
abr-263	43	9	literature	literature	NOUN
abr-263	43	10	on	on	ADP
abr-263	43	11	discontinued	discontinued	ADJ
abr-263	43	12	operations	operation	NOUN
abr-263	43	13	(	(	PUNCT
abr-263	43	14	e.g.	e.g.	ADV
abr-263	43	15	,	,	PUNCT
abr-263	43	16	barua	barua	PROPN
abr-263	43	17	et	et	PROPN
abr-263	43	18	al	al	PROPN
abr-263	43	19	.	.	PROPN
abr-263	43	20	,	,	PUNCT
abr-263	43	21	2010	2010	NUM
abr-263	43	22	;	;	PUNCT
abr-263	43	23	curtis	curtis	PROPN
abr-263	43	24	et	et	PROPN
abr-263	43	25	al	al	PROPN
abr-263	43	26	.	.	PROPN
abr-263	43	27	,	,	PUNCT
abr-263	43	28	2014	2014	NUM
abr-263	43	29	)	)	PUNCT
abr-263	43	30	.	.	PUNCT
abr-263	44	1	84	84	NUM
abr-263	44	2	background	background	NOUN
abr-263	44	3	,	,	PUNCT
abr-263	44	4	literature	literature	NOUN
abr-263	44	5	review	review	NOUN
abr-263	44	6	,	,	PUNCT
abr-263	44	7	and	and	CCONJ
abr-263	44	8	hypothesis	hypothesis	NOUN
abr-263	44	9	background	background	NOUN
abr-263	44	10	in	in	ADP
abr-263	44	11	1973	1973	NUM
abr-263	44	12	,	,	PUNCT
abr-263	44	13	the	the	DET
abr-263	44	14	accounting	accounting	NOUN
abr-263	44	15	principles	principle	NOUN
abr-263	44	16	board	board	NOUN
abr-263	44	17	(	(	PUNCT
abr-263	44	18	the	the	DET
abr-263	44	19	board	board	NOUN
abr-263	44	20	)	)	PUNCT
abr-263	44	21	issued	issue	VERB
abr-263	44	22	apb	apb	PROPN
abr-263	44	23	no	no	PROPN
abr-263	44	24	.	.	PROPN
abr-263	44	25	30	30	NUM
abr-263	44	26	to	to	ADP
abr-263	44	27	,	,	PUNCT
abr-263	44	28	among	among	ADP
abr-263	44	29	other	other	ADJ
abr-263	44	30	things	thing	NOUN
abr-263	44	31	,	,	PUNCT
abr-263	44	32	provide	provide	VERB
abr-263	44	33	criteria	criterion	NOUN
abr-263	44	34	to	to	PART
abr-263	44	35	assist	assist	VERB
abr-263	44	36	preparers	preparer	NOUN
abr-263	44	37	in	in	ADP
abr-263	44	38	determining	determine	VERB
abr-263	44	39	how	how	SCONJ
abr-263	44	40	to	to	PART
abr-263	44	41	account	account	VERB
abr-263	44	42	for	for	ADP
abr-263	44	43	the	the	DET
abr-263	44	44	disposal	disposal	NOUN
abr-263	44	45	of	of	ADP
abr-263	44	46	a	a	DET
abr-263	44	47	segment	segment	NOUN
abr-263	44	48	of	of	ADP
abr-263	44	49	the	the	DET
abr-263	44	50	business	business	NOUN
abr-263	44	51	.	.	PUNCT
abr-263	45	1	the	the	DET
abr-263	45	2	board	board	NOUN
abr-263	45	3	noted	note	VERB
abr-263	45	4	that	that	SCONJ
abr-263	45	5	many	many	ADJ
abr-263	45	6	accountants	accountant	NOUN
abr-263	45	7	believe	believe	VERB
abr-263	45	8	the	the	DET
abr-263	45	9	income	income	NOUN
abr-263	45	10	statement	statement	NOUN
abr-263	45	11	is	be	AUX
abr-263	45	12	more	more	ADV
abr-263	45	13	useful	useful	ADJ
abr-263	45	14	if	if	SCONJ
abr-263	45	15	the	the	DET
abr-263	45	16	results	result	NOUN
abr-263	45	17	of	of	ADP
abr-263	45	18	continuing	continue	VERB
abr-263	45	19	operations	operation	NOUN
abr-263	45	20	are	be	AUX
abr-263	45	21	reported	report	VERB
abr-263	45	22	separately	separately	ADV
abr-263	45	23	from	from	ADP
abr-263	45	24	the	the	DET
abr-263	45	25	operations	operation	NOUN
abr-263	45	26	of	of	ADP
abr-263	45	27	a	a	DET
abr-263	45	28	segment	segment	NOUN
abr-263	45	29	of	of	ADP
abr-263	45	30	the	the	DET
abr-263	45	31	business	business	NOUN
abr-263	45	32	that	that	PRON
abr-263	45	33	has	have	AUX
abr-263	45	34	been	be	AUX
abr-263	45	35	or	or	CCONJ
abr-263	45	36	will	will	AUX
abr-263	45	37	be	be	AUX
abr-263	45	38	discontinued.1	discontinued.1	PROPN
abr-263	45	39	apb	apb	PROPN
abr-263	45	40	no	no	NOUN
abr-263	45	41	.	.	PROPN
abr-263	45	42	30	30	NUM
abr-263	45	43	mandated	mandate	VERB
abr-263	45	44	such	such	ADJ
abr-263	45	45	treatment	treatment	NOUN
abr-263	45	46	.	.	PUNCT
abr-263	46	1	apb	apb	PROPN
abr-263	46	2	no	no	INTJ
abr-263	46	3	.	.	PROPN
abr-263	46	4	30	30	NUM
abr-263	46	5	narrowly	narrowly	ADV
abr-263	46	6	defined	define	VERB
abr-263	46	7	a	a	DET
abr-263	46	8	segment	segment	NOUN
abr-263	46	9	of	of	ADP
abr-263	46	10	a	a	DET
abr-263	46	11	business	business	NOUN
abr-263	46	12	as	as	ADP
abr-263	46	13	a	a	DET
abr-263	46	14	component	component	NOUN
abr-263	46	15	of	of	ADP
abr-263	46	16	an	an	DET
abr-263	46	17	entity	entity	NOUN
abr-263	46	18	that	that	PRON
abr-263	46	19	represents	represent	VERB
abr-263	46	20	a	a	DET
abr-263	46	21	major	major	ADJ
abr-263	46	22	line	line	NOUN
abr-263	46	23	of	of	ADP
abr-263	46	24	business	business	NOUN
abr-263	46	25	or	or	CCONJ
abr-263	46	26	class	class	NOUN
abr-263	46	27	of	of	ADP
abr-263	46	28	customer	customer	NOUN
abr-263	46	29	.	.	PUNCT
abr-263	47	1	it	it	PRON
abr-263	47	2	specifically	specifically	ADV
abr-263	47	3	noted	note	VERB
abr-263	47	4	that	that	SCONJ
abr-263	47	5	companies	company	NOUN
abr-263	47	6	should	should	AUX
abr-263	47	7	distinguish	distinguish	VERB
abr-263	47	8	the	the	DET
abr-263	47	9	disposal	disposal	NOUN
abr-263	47	10	of	of	ADP
abr-263	47	11	a	a	DET
abr-263	47	12	business	business	NOUN
abr-263	47	13	segment	segment	NOUN
abr-263	47	14	from	from	ADP
abr-263	47	15	those	those	DET
abr-263	47	16	asset	asset	NOUN
abr-263	47	17	disposals	disposal	NOUN
abr-263	47	18	that	that	PRON
abr-263	47	19	occur	occur	VERB
abr-263	47	20	in	in	ADP
abr-263	47	21	the	the	DET
abr-263	47	22	normal	normal	ADJ
abr-263	47	23	course	course	NOUN
abr-263	47	24	of	of	ADP
abr-263	47	25	operating	operate	VERB
abr-263	47	26	a	a	DET
abr-263	47	27	business	business	NOUN
abr-263	47	28	.	.	PUNCT
abr-263	48	1	the	the	DET
abr-263	48	2	board	board	NOUN
abr-263	48	3	stated	state	VERB
abr-263	48	4	that	that	SCONJ
abr-263	48	5	the	the	DET
abr-263	48	6	results	result	NOUN
abr-263	48	7	of	of	ADP
abr-263	48	8	discontinued	discontinue	VERB
abr-263	48	9	operations	operation	NOUN
abr-263	48	10	were	be	AUX
abr-263	48	11	required	require	VERB
abr-263	48	12	to	to	PART
abr-263	48	13	be	be	AUX
abr-263	48	14	reported	report	VERB
abr-263	48	15	after	after	ADP
abr-263	48	16	income	income	NOUN
abr-263	48	17	from	from	ADP
abr-263	48	18	operations	operation	NOUN
abr-263	48	19	but	but	CCONJ
abr-263	48	20	not	not	PART
abr-263	48	21	as	as	ADP
abr-263	48	22	an	an	DET
abr-263	48	23	extraordinary	extraordinary	ADJ
abr-263	48	24	item	item	NOUN
abr-263	48	25	.	.	PUNCT
abr-263	49	1	the	the	DET
abr-263	49	2	2001	2001	NUM
abr-263	49	3	release	release	NOUN
abr-263	49	4	of	of	ADP
abr-263	49	5	sfas	sfas	NOUN
abr-263	49	6	no	no	INTJ
abr-263	49	7	.	.	PUNCT
abr-263	50	1	144	144	NUM
abr-263	50	2	expanded	expand	VERB
abr-263	50	3	the	the	DET
abr-263	50	4	definition	definition	NOUN
abr-263	50	5	of	of	ADP
abr-263	50	6	disposals	disposal	NOUN
abr-263	50	7	to	to	PART
abr-263	50	8	be	be	AUX
abr-263	50	9	accounted	account	VERB
abr-263	50	10	for	for	ADP
abr-263	50	11	as	as	SCONJ
abr-263	50	12	discontinued	discontinue	VERB
abr-263	50	13	operations	operation	NOUN
abr-263	50	14	to	to	PART
abr-263	50	15	include	include	VERB
abr-263	50	16	“	"	PUNCT
abr-263	50	17	component	component	NOUN
abr-263	50	18	operations	operation	NOUN
abr-263	50	19	.	.	PUNCT
abr-263	50	20	”	"	PUNCT
abr-263	51	1	a	a	DET
abr-263	51	2	component	component	NOUN
abr-263	51	3	“	"	PUNCT
abr-263	51	4	comprises	comprise	VERB
abr-263	51	5	operations	operation	NOUN
abr-263	51	6	and	and	CCONJ
abr-263	51	7	cash	cash	NOUN
abr-263	51	8	flows	flow	NOUN
abr-263	51	9	that	that	PRON
abr-263	51	10	can	can	AUX
abr-263	51	11	clearly	clearly	ADV
abr-263	51	12	be	be	AUX
abr-263	51	13	distinguished	distinguish	VERB
abr-263	51	14	,	,	PUNCT
abr-263	51	15	operationally	operationally	ADV
abr-263	51	16	and	and	CCONJ
abr-263	51	17	for	for	ADP
abr-263	51	18	financial	financial	ADJ
abr-263	51	19	reporting	reporting	NOUN
abr-263	51	20	purposes	purpose	NOUN
abr-263	51	21	,	,	PUNCT
abr-263	51	22	from	from	ADP
abr-263	51	23	the	the	DET
abr-263	51	24	rest	rest	NOUN
abr-263	51	25	of	of	ADP
abr-263	51	26	the	the	DET
abr-263	51	27	entity	entity	NOUN
abr-263	51	28	”	"	PUNCT
abr-263	51	29	(	(	PUNCT
abr-263	51	30	sfas	sfas	NOUN
abr-263	51	31	no	no	INTJ
abr-263	51	32	.	.	PROPN
abr-263	52	1	144	144	NUM
abr-263	52	2	,	,	PUNCT
abr-263	52	3	5	5	NUM
abr-263	52	4	)	)	PUNCT
abr-263	52	5	.	.	PUNCT
abr-263	53	1	this	this	DET
abr-263	53	2	standard	standard	NOUN
abr-263	53	3	also	also	ADV
abr-263	53	4	eliminated	eliminate	VERB
abr-263	53	5	apb	apb	PROPN
abr-263	53	6	no	no	NOUN
abr-263	53	7	.	.	PROPN
abr-263	54	1	30	30	NUM
abr-263	54	2	’s	’s	PART
abr-263	54	3	requirement	requirement	NOUN
abr-263	54	4	that	that	SCONJ
abr-263	54	5	the	the	DET
abr-263	54	6	disposed	disposed	ADJ
abr-263	54	7	component	component	NOUN
abr-263	54	8	represent	represent	VERB
abr-263	54	9	a	a	DET
abr-263	54	10	major	major	ADJ
abr-263	54	11	line	line	NOUN
abr-263	54	12	of	of	ADP
abr-263	54	13	business	business	NOUN
abr-263	54	14	or	or	CCONJ
abr-263	54	15	class	class	NOUN
abr-263	54	16	of	of	ADP
abr-263	54	17	customer	customer	NOUN
abr-263	54	18	.	.	PUNCT
abr-263	55	1	instead	instead	ADV
abr-263	55	2	,	,	PUNCT
abr-263	55	3	sales	sale	NOUN
abr-263	55	4	of	of	ADP
abr-263	55	5	individual	individual	ADJ
abr-263	55	6	buildings	building	NOUN
abr-263	55	7	,	,	PUNCT
abr-263	55	8	or	or	CCONJ
abr-263	55	9	the	the	DET
abr-263	55	10	closing	closing	NOUN
abr-263	55	11	of	of	ADP
abr-263	55	12	individual	individual	ADJ
abr-263	55	13	stores	store	NOUN
abr-263	55	14	or	or	CCONJ
abr-263	55	15	plants	plant	NOUN
abr-263	55	16	could	could	AUX
abr-263	55	17	qualify	qualify	VERB
abr-263	55	18	as	as	ADP
abr-263	55	19	discontinued	discontinue	VERB
abr-263	55	20	operations	operation	NOUN
abr-263	55	21	.	.	PUNCT
abr-263	56	1	not	not	PART
abr-263	56	2	surprisingly	surprisingly	ADV
abr-263	56	3	,	,	PUNCT
abr-263	56	4	and	and	CCONJ
abr-263	56	5	consistent	consistent	ADJ
abr-263	56	6	with	with	ADP
abr-263	56	7	the	the	DET
abr-263	56	8	expectations	expectation	NOUN
abr-263	56	9	of	of	ADP
abr-263	56	10	the	the	DET
abr-263	56	11	fasb	fasb	NOUN
abr-263	56	12	(	(	PUNCT
abr-263	56	13	sfas	sfas	NOUN
abr-263	56	14	no	no	INTJ
abr-263	56	15	.	.	PROPN
abr-263	57	1	144	144	NUM
abr-263	57	2	,	,	PUNCT
abr-263	57	3	6	6	NUM
abr-263	57	4	)	)	PUNCT
abr-263	57	5	,	,	PUNCT
abr-263	57	6	the	the	DET
abr-263	57	7	number	number	NOUN
abr-263	57	8	of	of	ADP
abr-263	57	9	u.s	u.s	PROPN
abr-263	57	10	.	.	PROPN
abr-263	57	11	publicly	publicly	ADV
abr-263	57	12	-	-	PUNCT
abr-263	57	13	traded	trade	VERB
abr-263	57	14	companies	company	NOUN
abr-263	57	15	reporting	report	VERB
abr-263	57	16	discontinued	discontinued	ADJ
abr-263	57	17	operations	operation	NOUN
abr-263	57	18	was	be	AUX
abr-263	57	19	significantly	significantly	ADV
abr-263	57	20	greater	great	ADJ
abr-263	57	21	under	under	ADP
abr-263	57	22	sfas	sfas	NOUN
abr-263	58	1	no	no	INTJ
abr-263	58	2	.	.	PROPN
abr-263	59	1	144	144	NUM
abr-263	59	2	(	(	PUNCT
abr-263	59	3	mean	mean	NOUN
abr-263	59	4	of	of	ADP
abr-263	59	5	315	315	NUM
abr-263	59	6	per	per	ADP
abr-263	59	7	year	year	NOUN
abr-263	59	8	from	from	ADP
abr-263	59	9	2002	2002	NUM
abr-263	59	10	to	to	ADP
abr-263	59	11	2014	2014	NUM
abr-263	59	12	)	)	PUNCT
abr-263	59	13	than	than	ADP
abr-263	59	14	under	under	ADP
abr-263	59	15	apb	apb	PROPN
abr-263	59	16	no	no	PROPN
abr-263	59	17	.	.	PROPN
abr-263	59	18	30	30	NUM
abr-263	59	19	(	(	PUNCT
abr-263	59	20	mean	mean	NOUN
abr-263	59	21	of	of	ADP
abr-263	59	22	88	88	NUM
abr-263	59	23	per	per	ADP
abr-263	59	24	year	year	NOUN
abr-263	59	25	from	from	ADP
abr-263	59	26	1989	1989	NUM
abr-263	59	27	to	to	ADP
abr-263	59	28	2001	2001	NUM
abr-263	59	29	)	)	PUNCT
abr-263	60	1	(	(	PUNCT
abr-263	60	2	difference	difference	NOUN
abr-263	60	3	of	of	ADP
abr-263	60	4	227	227	NUM
abr-263	60	5	,	,	PUNCT
abr-263	60	6	p	p	X
abr-263	60	7	<	<	X
abr-263	60	8	0.001	0.001	NUM
abr-263	60	9	)	)	PUNCT
abr-263	60	10	.	.	PUNCT
abr-263	61	1	literature	literature	NOUN
abr-263	61	2	review	review	NOUN
abr-263	61	3	while	while	SCONJ
abr-263	61	4	there	there	PRON
abr-263	61	5	are	be	VERB
abr-263	61	6	several	several	ADJ
abr-263	61	7	studies	study	NOUN
abr-263	61	8	that	that	PRON
abr-263	61	9	analyze	analyze	VERB
abr-263	61	10	the	the	DET
abr-263	61	11	impact	impact	NOUN
abr-263	61	12	of	of	ADP
abr-263	61	13	financial	financial	ADJ
abr-263	61	14	information	information	NOUN
abr-263	61	15	or	or	CCONJ
abr-263	61	16	events	event	NOUN
abr-263	61	17	on	on	ADP
abr-263	61	18	credit	credit	NOUN
abr-263	61	19	ratings	rating	NOUN
abr-263	61	20	,	,	PUNCT
abr-263	61	21	none	none	NOUN
abr-263	61	22	address	address	VERB
abr-263	61	23	the	the	DET
abr-263	61	24	current	current	ADJ
abr-263	61	25	study	study	NOUN
abr-263	61	26	’s	’s	PART
abr-263	61	27	contribution	contribution	NOUN
abr-263	61	28	,	,	PUNCT
abr-263	61	29	the	the	DET
abr-263	61	30	relevance	relevance	NOUN
abr-263	61	31	of	of	ADP
abr-263	61	32	discontinued	discontinue	VERB
abr-263	61	33	operations	operation	NOUN
abr-263	61	34	under	under	ADP
abr-263	61	35	varying	vary	VERB
abr-263	61	36	accounting	accounting	NOUN
abr-263	61	37	standards	standard	NOUN
abr-263	61	38	.	.	PUNCT
abr-263	62	1	for	for	ADP
abr-263	62	2	instance	instance	NOUN
abr-263	62	3	,	,	PUNCT
abr-263	62	4	jorion	jorion	NOUN
abr-263	62	5	et	et	PROPN
abr-263	62	6	al	al	PROPN
abr-263	62	7	.	.	PROPN
abr-263	63	1	(	(	PUNCT
abr-263	63	2	2009	2009	NUM
abr-263	63	3	)	)	PUNCT
abr-263	63	4	provided	provide	VERB
abr-263	63	5	evidence	evidence	NOUN
abr-263	63	6	that	that	PRON
abr-263	63	7	decreases	decrease	VERB
abr-263	63	8	in	in	ADP
abr-263	63	9	credit	credit	NOUN
abr-263	63	10	ratings	rating	NOUN
abr-263	63	11	are	be	AUX
abr-263	63	12	associated	associate	VERB
abr-263	63	13	with	with	ADP
abr-263	63	14	certain	certain	ADJ
abr-263	63	15	changes	change	NOUN
abr-263	63	16	in	in	ADP
abr-263	63	17	accounting	accounting	NOUN
abr-263	63	18	quality	quality	NOUN
abr-263	63	19	.	.	PUNCT
abr-263	64	1	ayres	ayres	PROPN
abr-263	64	2	et	et	PROPN
abr-263	64	3	al	al	PROPN
abr-263	64	4	.	.	PROPN
abr-263	65	1	(	(	PUNCT
abr-263	65	2	2010	2010	NUM
abr-263	65	3	)	)	PUNCT
abr-263	65	4	investigated	investigate	VERB
abr-263	65	5	whether	whether	SCONJ
abr-263	65	6	credit	credit	NOUN
abr-263	65	7	analysts	analyst	NOUN
abr-263	65	8	incorporate	incorporate	VERB
abr-263	65	9	information	information	NOUN
abr-263	65	10	from	from	ADP
abr-263	65	11	tax	tax	NOUN
abr-263	65	12	reporting	reporting	NOUN
abr-263	65	13	alternatives	alternative	NOUN
abr-263	65	14	in	in	ADP
abr-263	65	15	addition	addition	NOUN
abr-263	65	16	to	to	ADP
abr-263	65	17	financial	financial	ADJ
abr-263	65	18	data	datum	NOUN
abr-263	65	19	prepared	prepare	VERB
abr-263	65	20	using	use	VERB
abr-263	65	21	generally	generally	ADV
abr-263	65	22	accepted	accept	VERB
abr-263	65	23	accounting	accounting	NOUN
abr-263	65	24	principles	principle	NOUN
abr-263	65	25	(	(	PUNCT
abr-263	65	26	gaap	gaap	NOUN
abr-263	65	27	)	)	PUNCT
abr-263	65	28	.	.	PUNCT
abr-263	66	1	they	they	PRON
abr-263	66	2	reported	report	VERB
abr-263	66	3	evidence	evidence	NOUN
abr-263	66	4	that	that	SCONJ
abr-263	66	5	book	book	NOUN
abr-263	66	6	–	–	PUNCT
abr-263	66	7	tax	tax	NOUN
abr-263	66	8	changes	change	NOUN
abr-263	66	9	signal	signal	VERB
abr-263	66	10	negative	negative	ADJ
abr-263	66	11	information	information	NOUN
abr-263	66	12	to	to	ADP
abr-263	66	13	credit	credit	NOUN
abr-263	66	14	rating	rating	NOUN
abr-263	66	15	agencies	agency	NOUN
abr-263	66	16	.	.	PUNCT
abr-263	67	1	more	more	ADV
abr-263	67	2	closely	closely	ADV
abr-263	67	3	related	relate	VERB
abr-263	67	4	to	to	ADP
abr-263	67	5	this	this	DET
abr-263	67	6	investigation	investigation	NOUN
abr-263	67	7	,	,	PUNCT
abr-263	67	8	chen	chen	PROPN
abr-263	67	9	et	et	PROPN
abr-263	67	10	al	al	PROPN
abr-263	67	11	.	.	PROPN
abr-263	68	1	(	(	PUNCT
abr-263	68	2	2015	2015	NUM
abr-263	68	3	)	)	PUNCT
abr-263	68	4	tested	test	VERB
abr-263	68	5	whether	whether	SCONJ
abr-263	68	6	credit	credit	NOUN
abr-263	68	7	ratings	rating	NOUN
abr-263	68	8	are	be	AUX
abr-263	68	9	influenced	influence	VERB
abr-263	68	10	by	by	ADP
abr-263	68	11	underfunded	underfunded	ADJ
abr-263	68	12	multiemployer	multiemployer	NOUN
abr-263	68	13	pension	pension	NOUN
abr-263	68	14	plan	plan	NOUN
abr-263	68	15	obligations	obligation	NOUN
abr-263	68	16	(	(	PUNCT
abr-263	68	17	mepps	mepp	NOUN
abr-263	68	18	)	)	PUNCT
abr-263	68	19	under	under	ADP
abr-263	68	20	two	two	NUM
abr-263	68	21	different	different	ADJ
abr-263	68	22	accounting	accounting	NOUN
abr-263	68	23	standards	standard	NOUN
abr-263	68	24	.	.	PUNCT
abr-263	69	1	the	the	DET
abr-263	69	2	newer	new	ADJ
abr-263	69	3	standard	standard	NOUN
abr-263	69	4	,	,	PUNCT
abr-263	69	5	effective	effective	ADJ
abr-263	69	6	in	in	ADP
abr-263	69	7	2011	2011	NUM
abr-263	69	8	,	,	PUNCT
abr-263	69	9	required	require	VERB
abr-263	69	10	more	more	ADJ
abr-263	69	11	disclosure	disclosure	NOUN
abr-263	69	12	related	relate	VERB
abr-263	69	13	to	to	ADP
abr-263	69	14	underfunded	underfunded	ADJ
abr-263	69	15	mepps	mepps	NOUN
abr-263	69	16	.	.	PUNCT
abr-263	70	1	they	they	PRON
abr-263	70	2	found	find	VERB
abr-263	70	3	that	that	SCONJ
abr-263	70	4	both	both	CCONJ
abr-263	70	5	before	before	ADP
abr-263	70	6	and	and	CCONJ
abr-263	70	7	after	after	ADP
abr-263	70	8	the	the	DET
abr-263	70	9	passage	passage	NOUN
abr-263	70	10	of	of	ADP
abr-263	70	11	the	the	DET
abr-263	70	12	accounting	accounting	NOUN
abr-263	70	13	standard	standard	NOUN
abr-263	70	14	,	,	PUNCT
abr-263	70	15	the	the	DET
abr-263	70	16	underfunding	underfunding	NOUN
abr-263	70	17	was	be	AUX
abr-263	70	18	negatively	negatively	ADV
abr-263	70	19	associated	associate	VERB
abr-263	70	20	with	with	ADP
abr-263	70	21	a	a	DET
abr-263	70	22	firm	firm	NOUN
abr-263	70	23	’s	’s	PART
abr-263	70	24	credit	credit	NOUN
abr-263	70	25	rating	rating	NOUN
abr-263	70	26	suggesting	suggest	VERB
abr-263	70	27	information	information	NOUN
abr-263	70	28	conveyed	convey	VERB
abr-263	70	29	in	in	ADP
abr-263	70	30	the	the	DET
abr-263	70	31	expanded	expand	VERB
abr-263	70	32	disclosure	disclosure	NOUN
abr-263	70	33	was	be	AUX
abr-263	70	34	already	already	ADV
abr-263	70	35	known	know	VERB
abr-263	70	36	to	to	ADP
abr-263	70	37	creditors	creditor	NOUN
abr-263	70	38	.	.	PUNCT
abr-263	71	1	other	other	ADJ
abr-263	71	2	studies	study	NOUN
abr-263	71	3	provided	provide	VERB
abr-263	71	4	evidence	evidence	NOUN
abr-263	71	5	consistent	consistent	ADJ
abr-263	71	6	with	with	ADP
abr-263	71	7	the	the	DET
abr-263	71	8	idea	idea	NOUN
abr-263	71	9	that	that	SCONJ
abr-263	71	10	rating	rating	NOUN
abr-263	71	11	agencies	agency	NOUN
abr-263	71	12	use	use	VERB
abr-263	71	13	both	both	CCONJ
abr-263	71	14	public	public	ADJ
abr-263	71	15	and	and	CCONJ
abr-263	71	16	private	private	ADJ
abr-263	71	17	information	information	NOUN
abr-263	71	18	when	when	SCONJ
abr-263	71	19	assigning	assign	VERB
abr-263	71	20	credit	credit	NOUN
abr-263	71	21	ratings	rating	NOUN
abr-263	71	22	(	(	PUNCT
abr-263	71	23	ziebart	ziebart	NOUN
abr-263	71	24	&	&	CCONJ
abr-263	71	25	rieter	rieter	PROPN
abr-263	71	26	,	,	PUNCT
abr-263	71	27	1992	1992	NUM
abr-263	71	28	;	;	PUNCT
abr-263	71	29	hand	hand	NOUN
abr-263	71	30	et	et	NOUN
abr-263	71	31	al	al	PROPN
abr-263	71	32	.	.	PROPN
abr-263	71	33	,	,	PUNCT
abr-263	71	34	1992	1992	NUM
abr-263	71	35	)	)	PUNCT
abr-263	71	36	.	.	PUNCT
abr-263	72	1	specific	specific	ADJ
abr-263	72	2	to	to	ADP
abr-263	72	3	the	the	DET
abr-263	72	4	impacts	impact	NOUN
abr-263	72	5	of	of	ADP
abr-263	72	6	discontinued	discontinued	ADJ
abr-263	72	7	operations	operation	NOUN
abr-263	72	8	,	,	PUNCT
abr-263	72	9	curtis	curtis	PROPN
abr-263	72	10	et	et	PROPN
abr-263	72	11	al	al	PROPN
abr-263	72	12	.	.	PROPN
abr-263	73	1	(	(	PUNCT
abr-263	73	2	2014	2014	NUM
abr-263	73	3	)	)	PUNCT
abr-263	73	4	examined	examine	VERB
abr-263	73	5	the	the	DET
abr-263	73	6	influence	influence	NOUN
abr-263	73	7	of	of	ADP
abr-263	73	8	changes	change	NOUN
abr-263	73	9	in	in	ADP
abr-263	73	10	accounting	account	VERB
abr-263	73	11	on	on	ADP
abr-263	73	12	the	the	DET
abr-263	73	13	usefulness	usefulness	NOUN
abr-263	73	14	of	of	ADP
abr-263	73	15	disaggregated	disaggregate	VERB
abr-263	73	16	income	income	NOUN
abr-263	73	17	components	component	NOUN
abr-263	73	18	in	in	ADP
abr-263	73	19	predicting	predict	VERB
abr-263	73	20	a	a	DET
abr-263	73	21	company	company	NOUN
abr-263	73	22	’s	’s	PART
abr-263	73	23	future	future	ADJ
abr-263	73	24	income	income	NOUN
abr-263	73	25	.	.	PUNCT
abr-263	74	1	they	they	PRON
abr-263	74	2	found	find	VERB
abr-263	74	3	the	the	DET
abr-263	74	4	broader	broad	ADJ
abr-263	74	5	scope	scope	NOUN
abr-263	74	6	of	of	ADP
abr-263	74	7	discontinued	discontinue	VERB
abr-263	74	8	operations	operation	NOUN
abr-263	74	9	under	under	ADP
abr-263	74	10	sfas	sfas	NOUN
abr-263	74	11	no	no	INTJ
abr-263	74	12	.	.	PROPN
abr-263	75	1	144	144	NUM
abr-263	75	2	produced	produce	VERB
abr-263	75	3	more	more	ADJ
abr-263	75	4	persistent	persistent	ADJ
abr-263	75	5	income	income	NOUN
abr-263	75	6	from	from	ADP
abr-263	75	7	continuing	continue	VERB
abr-263	75	8	operations	operation	NOUN
abr-263	75	9	among	among	ADP
abr-263	75	10	firms	firm	NOUN
abr-263	75	11	reporting	report	VERB
abr-263	75	12	1	1	NUM
abr-263	75	13	interestingly	interestingly	ADV
abr-263	75	14	,	,	PUNCT
abr-263	75	15	apb	apb	PROPN
abr-263	75	16	30	30	NUM
abr-263	75	17	,	,	PUNCT
abr-263	75	18	paragraph	paragraph	NOUN
abr-263	75	19	5	5	NUM
abr-263	75	20	,	,	PUNCT
abr-263	75	21	references	reference	NOUN
abr-263	75	22	“	"	PUNCT
abr-263	75	23	accountants	accountant	NOUN
abr-263	75	24	”	"	PUNCT
abr-263	75	25	vs.	vs.	ADP
abr-263	75	26	users	user	NOUN
abr-263	75	27	of	of	ADP
abr-263	75	28	financial	financial	ADJ
abr-263	75	29	information	information	NOUN
abr-263	75	30	.	.	PUNCT
abr-263	76	1	also	also	ADV
abr-263	76	2	,	,	PUNCT
abr-263	76	3	while	while	SCONJ
abr-263	76	4	the	the	DET
abr-263	76	5	fasb	fasb	NOUN
abr-263	76	6	does	do	AUX
abr-263	76	7	not	not	PART
abr-263	76	8	explicitly	explicitly	ADV
abr-263	76	9	express	express	VERB
abr-263	76	10	agreement	agreement	NOUN
abr-263	76	11	with	with	ADP
abr-263	76	12	this	this	DET
abr-263	76	13	view	view	NOUN
abr-263	76	14	,	,	PUNCT
abr-263	76	15	agreement	agreement	NOUN
abr-263	76	16	is	be	AUX
abr-263	76	17	implicit	implicit	ADJ
abr-263	76	18	in	in	SCONJ
abr-263	76	19	that	that	SCONJ
abr-263	76	20	the	the	DET
abr-263	76	21	fasb	fasb	NOUN
abr-263	76	22	adopted	adopt	VERB
abr-263	76	23	provisions	provision	NOUN
abr-263	76	24	in	in	ADP
abr-263	76	25	line	line	NOUN
abr-263	76	26	with	with	ADP
abr-263	76	27	this	this	DET
abr-263	76	28	view	view	NOUN
abr-263	76	29	.	.	PUNCT
abr-263	77	1	85	85	NUM
abr-263	77	2	discontinued	discontinue	VERB
abr-263	77	3	operations	operation	NOUN
abr-263	77	4	.	.	PUNCT
abr-263	78	1	similarly	similarly	ADV
abr-263	78	2	,	,	PUNCT
abr-263	78	3	under	under	ADP
abr-263	78	4	sfas	sfas	NOUN
abr-263	78	5	no	no	INTJ
abr-263	78	6	.	.	PROPN
abr-263	78	7	144	144	NUM
abr-263	78	8	,	,	PUNCT
abr-263	78	9	barua	barua	PROPN
abr-263	78	10	et	et	PROPN
abr-263	78	11	al	al	PROPN
abr-263	78	12	.	.	PROPN
abr-263	79	1	(	(	PUNCT
abr-263	79	2	2010	2010	NUM
abr-263	79	3	)	)	PUNCT
abr-263	79	4	found	find	VERB
abr-263	79	5	that	that	SCONJ
abr-263	79	6	firms	firm	NOUN
abr-263	79	7	shift	shift	VERB
abr-263	79	8	losses	loss	NOUN
abr-263	79	9	to	to	ADP
abr-263	79	10	discontinued	discontinue	VERB
abr-263	79	11	operations	operation	NOUN
abr-263	79	12	to	to	PART
abr-263	79	13	meet	meet	VERB
abr-263	79	14	or	or	CCONJ
abr-263	79	15	beat	beat	VERB
abr-263	79	16	analysts	analyst	NOUN
abr-263	79	17	’	’	PART
abr-263	79	18	expectations	expectation	NOUN
abr-263	79	19	.	.	PUNCT
abr-263	80	1	hypothesis	hypothesis	NOUN
abr-263	80	2	the	the	DET
abr-263	80	3	semi	semi	ADJ
abr-263	80	4	-	-	ADJ
abr-263	80	5	strong	strong	ADJ
abr-263	80	6	version	version	NOUN
abr-263	80	7	of	of	ADP
abr-263	80	8	the	the	DET
abr-263	80	9	efficient	efficient	ADJ
abr-263	80	10	market	market	NOUN
abr-263	80	11	hypothesis	hypothesis	NOUN
abr-263	80	12	(	(	PUNCT
abr-263	80	13	emh	emh	PROPN
abr-263	80	14	–	–	PUNCT
abr-263	80	15	fama	fama	NOUN
abr-263	80	16	,	,	PUNCT
abr-263	80	17	1965	1965	NUM
abr-263	80	18	;	;	PUNCT
abr-263	80	19	fama	fama	PROPN
abr-263	80	20	,	,	PUNCT
abr-263	80	21	1970	1970	NUM
abr-263	80	22	)	)	PUNCT
abr-263	80	23	suggests	suggest	VERB
abr-263	80	24	that	that	SCONJ
abr-263	80	25	market	market	NOUN
abr-263	80	26	prices	price	NOUN
abr-263	80	27	reflect	reflect	VERB
abr-263	80	28	all	all	DET
abr-263	80	29	available	available	ADJ
abr-263	80	30	public	public	ADJ
abr-263	80	31	information	information	NOUN
abr-263	80	32	,	,	PUNCT
abr-263	80	33	including	include	VERB
abr-263	80	34	accounting	accounting	NOUN
abr-263	80	35	information	information	NOUN
abr-263	80	36	(	(	PUNCT
abr-263	80	37	beaver	beaver	PROPN
abr-263	80	38	,	,	PUNCT
abr-263	80	39	1968	1968	NUM
abr-263	80	40	;	;	PUNCT
abr-263	80	41	beaver	beaver	PROPN
abr-263	80	42	,	,	PUNCT
abr-263	80	43	1970	1970	NUM
abr-263	80	44	;	;	PUNCT
abr-263	80	45	jensen	jensen	PROPN
abr-263	80	46	,	,	PUNCT
abr-263	80	47	1978	1978	NUM
abr-263	80	48	)	)	PUNCT
abr-263	80	49	.	.	PUNCT
abr-263	81	1	credit	credit	NOUN
abr-263	81	2	ratings	rating	NOUN
abr-263	81	3	are	be	AUX
abr-263	81	4	valuation	valuation	NOUN
abr-263	81	5	measures	measure	NOUN
abr-263	81	6	which	which	PRON
abr-263	81	7	are	be	AUX
abr-263	81	8	influenced	influence	VERB
abr-263	81	9	by	by	ADP
abr-263	81	10	accounting	accounting	NOUN
abr-263	81	11	and	and	CCONJ
abr-263	81	12	other	other	ADJ
abr-263	81	13	public	public	ADJ
abr-263	81	14	and	and	CCONJ
abr-263	81	15	private	private	ADJ
abr-263	81	16	information	information	NOUN
abr-263	81	17	(	(	PUNCT
abr-263	81	18	ziebart	ziebart	PROPN
abr-263	81	19	&	&	CCONJ
abr-263	81	20	reiter	reiter	PROPN
abr-263	81	21	,	,	PUNCT
abr-263	81	22	1992	1992	NUM
abr-263	81	23	;	;	PUNCT
abr-263	81	24	hand	hand	NOUN
abr-263	81	25	et	et	NOUN
abr-263	81	26	al	al	PROPN
abr-263	81	27	.	.	PROPN
abr-263	81	28	,	,	PUNCT
abr-263	81	29	1992	1992	NUM
abr-263	81	30	)	)	PUNCT
abr-263	81	31	.	.	PUNCT
abr-263	82	1	companies	company	NOUN
abr-263	82	2	perceived	perceive	VERB
abr-263	82	3	as	as	ADP
abr-263	82	4	having	have	VERB
abr-263	82	5	greater	great	ADJ
abr-263	82	6	financial	financial	ADJ
abr-263	82	7	prospects	prospect	NOUN
abr-263	82	8	(	(	PUNCT
abr-263	82	9	higher	high	ADJ
abr-263	82	10	future	future	ADJ
abr-263	82	11	cash	cash	NOUN
abr-263	82	12	flows	flow	NOUN
abr-263	82	13	)	)	PUNCT
abr-263	82	14	generally	generally	ADV
abr-263	82	15	receive	receive	VERB
abr-263	82	16	higher	high	ADJ
abr-263	82	17	credit	credit	NOUN
abr-263	82	18	ratings	rating	NOUN
abr-263	82	19	.	.	PUNCT
abr-263	83	1	chen	chen	PROPN
abr-263	83	2	et	et	PROPN
abr-263	83	3	al	al	PROPN
abr-263	83	4	.	.	PROPN
abr-263	84	1	(	(	PUNCT
abr-263	84	2	2015	2015	NUM
abr-263	84	3	)	)	PUNCT
abr-263	84	4	found	find	VERB
abr-263	84	5	underfunding	underfunding	NOUN
abr-263	84	6	of	of	ADP
abr-263	84	7	pension	pension	NOUN
abr-263	84	8	liabilities	liability	NOUN
abr-263	84	9	disclosed	disclose	VERB
abr-263	84	10	in	in	ADP
abr-263	84	11	footnotes	footnote	NOUN
abr-263	84	12	to	to	ADP
abr-263	84	13	financial	financial	ADJ
abr-263	84	14	statements	statement	NOUN
abr-263	84	15	to	to	PART
abr-263	84	16	be	be	AUX
abr-263	84	17	associated	associate	VERB
abr-263	84	18	with	with	ADP
abr-263	84	19	credit	credit	NOUN
abr-263	84	20	ratings	rating	NOUN
abr-263	84	21	under	under	ADP
abr-263	84	22	two	two	NUM
abr-263	84	23	different	different	ADJ
abr-263	84	24	accounting	accounting	NOUN
abr-263	84	25	standard	standard	ADJ
abr-263	84	26	regimes	regime	NOUN
abr-263	84	27	.	.	PUNCT
abr-263	85	1	in	in	ADP
abr-263	85	2	addition	addition	NOUN
abr-263	85	3	,	,	PUNCT
abr-263	85	4	jorion	jorion	NOUN
abr-263	85	5	et	et	PROPN
abr-263	85	6	al	al	PROPN
abr-263	85	7	.	.	PROPN
abr-263	86	1	(	(	PUNCT
abr-263	86	2	2009	2009	NUM
abr-263	86	3	)	)	PUNCT
abr-263	86	4	found	find	VERB
abr-263	86	5	that	that	SCONJ
abr-263	86	6	changes	change	NOUN
abr-263	86	7	in	in	ADP
abr-263	86	8	the	the	DET
abr-263	86	9	quality	quality	NOUN
abr-263	86	10	of	of	ADP
abr-263	86	11	accounting	accounting	NOUN
abr-263	86	12	information	information	NOUN
abr-263	86	13	impact	impact	NOUN
abr-263	86	14	credit	credit	NOUN
abr-263	86	15	ratings	rating	NOUN
abr-263	86	16	.	.	PUNCT
abr-263	87	1	this	this	DET
abr-263	87	2	evidence	evidence	NOUN
abr-263	87	3	,	,	PUNCT
abr-263	87	4	which	which	PRON
abr-263	87	5	is	be	AUX
abr-263	87	6	consistent	consistent	ADJ
abr-263	87	7	with	with	ADP
abr-263	87	8	the	the	DET
abr-263	87	9	emh	emh	NOUN
abr-263	87	10	,	,	PUNCT
abr-263	87	11	demonstrates	demonstrate	VERB
abr-263	87	12	credit	credit	NOUN
abr-263	87	13	ratings	rating	NOUN
abr-263	87	14	reflect	reflect	VERB
abr-263	87	15	economic	economic	ADJ
abr-263	87	16	information	information	NOUN
abr-263	87	17	no	no	ADV
abr-263	87	18	matter	matter	ADV
abr-263	87	19	how	how	SCONJ
abr-263	87	20	(	(	PUNCT
abr-263	87	21	or	or	CCONJ
abr-263	87	22	if	if	SCONJ
abr-263	87	23	)	)	PUNCT
abr-263	87	24	it	it	PRON
abr-263	87	25	is	be	AUX
abr-263	87	26	reflected	reflect	VERB
abr-263	87	27	in	in	ADP
abr-263	87	28	the	the	DET
abr-263	87	29	financial	financial	ADJ
abr-263	87	30	statements	statement	NOUN
abr-263	87	31	.	.	PUNCT
abr-263	88	1	therefore	therefore	ADV
abr-263	88	2	,	,	PUNCT
abr-263	88	3	to	to	ADP
abr-263	88	4	the	the	DET
abr-263	88	5	extent	extent	NOUN
abr-263	88	6	sfas	sfas	NOUN
abr-263	88	7	no	no	INTJ
abr-263	88	8	.	.	PUNCT
abr-263	89	1	144	144	NUM
abr-263	89	2	’s	’s	PART
abr-263	89	3	expanded	expand	VERB
abr-263	89	4	criteria	criterion	NOUN
abr-263	89	5	resulted	result	VERB
abr-263	89	6	in	in	ADP
abr-263	89	7	gains	gain	NOUN
abr-263	89	8	and	and	CCONJ
abr-263	89	9	losses	loss	NOUN
abr-263	89	10	from	from	ADP
abr-263	89	11	recurring	recur	VERB
abr-263	89	12	asset	asset	NOUN
abr-263	89	13	disposals	disposal	NOUN
abr-263	89	14	being	be	AUX
abr-263	89	15	reported	report	VERB
abr-263	89	16	as	as	ADP
abr-263	89	17	discontinued	discontinue	VERB
abr-263	89	18	operations	operation	NOUN
abr-263	89	19	,	,	PUNCT
abr-263	89	20	credit	credit	NOUN
abr-263	89	21	rating	rating	NOUN
abr-263	89	22	agencies	agency	NOUN
abr-263	89	23	will	will	AUX
abr-263	89	24	consider	consider	VERB
abr-263	89	25	them	they	PRON
abr-263	89	26	in	in	ADP
abr-263	89	27	estimating	estimate	VERB
abr-263	89	28	companies	company	NOUN
abr-263	89	29	’	'	PUNCT
abr-263	89	30	future	future	ADJ
abr-263	89	31	cash	cash	NOUN
abr-263	89	32	flows	flow	VERB
abr-263	89	33	.	.	PUNCT
abr-263	90	1	in	in	ADP
abr-263	90	2	contrast	contrast	NOUN
abr-263	90	3	,	,	PUNCT
abr-263	90	4	by	by	ADP
abr-263	90	5	narrowing	narrow	VERB
abr-263	90	6	the	the	DET
abr-263	90	7	definition	definition	NOUN
abr-263	90	8	of	of	ADP
abr-263	90	9	discontinued	discontinued	ADJ
abr-263	90	10	operations	operation	NOUN
abr-263	90	11	,	,	PUNCT
abr-263	90	12	asu	asu	PROPN
abr-263	90	13	2014	2014	NUM
abr-263	90	14	-	-	SYM
abr-263	90	15	08	08	NUM
abr-263	90	16	likely	likely	ADV
abr-263	90	17	decreased	decrease	VERB
abr-263	90	18	the	the	DET
abr-263	90	19	possibility	possibility	NOUN
abr-263	90	20	that	that	SCONJ
abr-263	90	21	gains	gain	NOUN
abr-263	90	22	and	and	CCONJ
abr-263	90	23	losses	loss	NOUN
abr-263	90	24	are	be	AUX
abr-263	90	25	separately	separately	ADV
abr-263	90	26	stated	state	VERB
abr-263	90	27	,	,	PUNCT
abr-263	90	28	improving	improve	VERB
abr-263	90	29	the	the	DET
abr-263	90	30	transparency	transparency	NOUN
abr-263	90	31	of	of	ADP
abr-263	90	32	transitory	transitory	ADJ
abr-263	90	33	items	item	NOUN
abr-263	90	34	,	,	PUNCT
abr-263	90	35	and	and	CCONJ
abr-263	90	36	enabling	enable	VERB
abr-263	90	37	credit	credit	NOUN
abr-263	90	38	rating	rating	NOUN
abr-263	90	39	agencies	agency	NOUN
abr-263	90	40	to	to	PART
abr-263	90	41	better	well	ADV
abr-263	90	42	predict	predict	VERB
abr-263	90	43	future	future	ADJ
abr-263	90	44	cash	cash	NOUN
abr-263	90	45	flows	flow	NOUN
abr-263	90	46	.	.	PUNCT
abr-263	91	1	our	our	PRON
abr-263	91	2	hypothesis	hypothesis	NOUN
abr-263	91	3	,	,	PUNCT
abr-263	91	4	which	which	PRON
abr-263	91	5	is	be	AUX
abr-263	91	6	examined	examine	VERB
abr-263	91	7	under	under	ADP
abr-263	91	8	two	two	NUM
abr-263	91	9	periods	period	NOUN
abr-263	91	10	to	to	PART
abr-263	91	11	detect	detect	VERB
abr-263	91	12	changes	change	NOUN
abr-263	91	13	resulting	result	VERB
abr-263	91	14	from	from	ADP
abr-263	91	15	adoption	adoption	NOUN
abr-263	91	16	of	of	ADP
abr-263	91	17	asu	asu	PROPN
abr-263	91	18	2014	2014	NUM
abr-263	91	19	-	-	SYM
abr-263	91	20	08	08	NUM
abr-263	91	21	,	,	PUNCT
abr-263	91	22	is	be	AUX
abr-263	91	23	:	:	PUNCT
abr-263	91	24	h1	h1	PROPN
abr-263	91	25	:	:	PUNCT
abr-263	91	26	discontinued	discontinue	VERB
abr-263	91	27	operations	operation	NOUN
abr-263	91	28	are	be	AUX
abr-263	91	29	a	a	DET
abr-263	91	30	significant	significant	ADJ
abr-263	91	31	predictor	predictor	NOUN
abr-263	91	32	of	of	ADP
abr-263	91	33	credit	credit	NOUN
abr-263	91	34	ratings	rating	NOUN
abr-263	91	35	.	.	PUNCT
abr-263	92	1	discontinued	discontinue	VERB
abr-263	92	2	gains	gain	NOUN
abr-263	92	3	increase	increase	VERB
abr-263	92	4	credit	credit	NOUN
abr-263	92	5	ratings	rating	NOUN
abr-263	92	6	and	and	CCONJ
abr-263	92	7	discontinued	discontinue	VERB
abr-263	92	8	losses	loss	NOUN
abr-263	92	9	reduce	reduce	VERB
abr-263	92	10	credit	credit	NOUN
abr-263	92	11	ratings	rating	NOUN
abr-263	92	12	.	.	PUNCT
abr-263	93	1	methodology	methodology	NOUN
abr-263	93	2	sample	sample	NOUN
abr-263	93	3	to	to	PART
abr-263	93	4	evaluate	evaluate	VERB
abr-263	93	5	the	the	DET
abr-263	93	6	study	study	NOUN
abr-263	93	7	’s	’s	PART
abr-263	93	8	hypothesis	hypothesis	NOUN
abr-263	93	9	,	,	PUNCT
abr-263	93	10	six	six	NUM
abr-263	93	11	years	year	NOUN
abr-263	93	12	of	of	ADP
abr-263	93	13	data	datum	NOUN
abr-263	93	14	are	be	AUX
abr-263	93	15	collected	collect	VERB
abr-263	93	16	and	and	CCONJ
abr-263	93	17	segmented	segment	VERB
abr-263	93	18	into	into	ADP
abr-263	93	19	two	two	NUM
abr-263	93	20	equal	equal	ADJ
abr-263	93	21	three	three	NUM
abr-263	93	22	-	-	PUNCT
abr-263	93	23	year	year	NOUN
abr-263	93	24	periods	period	NOUN
abr-263	93	25	representing	represent	VERB
abr-263	93	26	the	the	DET
abr-263	93	27	sfas	sfas	NOUN
abr-263	93	28	no	no	INTJ
abr-263	93	29	.	.	NOUN
abr-263	94	1	144	144	NUM
abr-263	94	2	years	year	NOUN
abr-263	94	3	(	(	PUNCT
abr-263	94	4	2012	2012	NUM
abr-263	94	5	to	to	ADP
abr-263	94	6	2014	2014	NUM
abr-263	94	7	)	)	PUNCT
abr-263	94	8	and	and	CCONJ
abr-263	94	9	the	the	DET
abr-263	94	10	asu	asu	PROPN
abr-263	94	11	2014	2014	NUM
abr-263	94	12	-	-	SYM
abr-263	94	13	08	08	NUM
abr-263	94	14	years	year	NOUN
abr-263	94	15	(	(	PUNCT
abr-263	94	16	2015	2015	NUM
abr-263	94	17	to	to	ADP
abr-263	94	18	2017	2017	NUM
abr-263	94	19	)	)	PUNCT
abr-263	94	20	.	.	PUNCT
abr-263	95	1	sample	sample	NOUN
abr-263	95	2	firms	firm	NOUN
abr-263	95	3	are	be	AUX
abr-263	95	4	those	those	PRON
abr-263	95	5	located	locate	VERB
abr-263	95	6	in	in	ADP
abr-263	95	7	the	the	DET
abr-263	95	8	u.s	u.s	PROPN
abr-263	95	9	.	.	PROPN
abr-263	95	10	(	(	PUNCT
abr-263	95	11	compustat	compustat	PROPN
abr-263	95	12	fic	fic	NOUN
abr-263	95	13	=	=	CCONJ
abr-263	95	14	’	'	PUNCT
abr-263	95	15	usa	usa	PROPN
abr-263	95	16	’	'	PUNCT
abr-263	95	17	)	)	PUNCT
abr-263	95	18	,	,	PUNCT
abr-263	95	19	traded	trade	VERB
abr-263	95	20	on	on	ADP
abr-263	95	21	a	a	DET
abr-263	95	22	major	major	ADJ
abr-263	95	23	stock	stock	NOUN
abr-263	95	24	exchange	exchange	NOUN
abr-263	95	25	(	(	PUNCT
abr-263	95	26	compustat	compustat	PROPN
abr-263	95	27	data	datum	NOUN
abr-263	95	28	item	item	NOUN
abr-263	95	29	stko	stko	NOUN
abr-263	95	30	=	=	SYM
abr-263	95	31	0	0	NUM
abr-263	95	32	)	)	PUNCT
abr-263	95	33	,	,	PUNCT
abr-263	95	34	reporting	report	VERB
abr-263	95	35	discontinued	discontinue	VERB
abr-263	95	36	operations	operation	NOUN
abr-263	95	37	(	(	PUNCT
abr-263	95	38	compustat	compustat	PROPN
abr-263	95	39	data	data	NOUN
abr-263	95	40	item	item	NOUN
abr-263	95	41	do	do	AUX
abr-263	95	42	)	)	PUNCT
abr-263	95	43	other	other	ADJ
abr-263	95	44	than	than	ADP
abr-263	95	45	zero	zero	NUM
abr-263	95	46	,	,	PUNCT
abr-263	95	47	and	and	CCONJ
abr-263	95	48	reporting	report	VERB
abr-263	95	49	a	a	DET
abr-263	95	50	stock	stock	NOUN
abr-263	95	51	price	price	NOUN
abr-263	95	52	(	(	PUNCT
abr-263	95	53	compustat	compustat	NOUN
abr-263	95	54	data	data	NOUN
abr-263	95	55	item	item	NOUN
abr-263	95	56	prcc_p	prcc_p	NOUN
abr-263	95	57	)	)	PUNCT
abr-263	95	58	greater	great	ADJ
abr-263	95	59	than	than	ADP
abr-263	95	60	zero	zero	NUM
abr-263	95	61	at	at	ADP
abr-263	95	62	fiscal	fiscal	ADJ
abr-263	95	63	year	year	NOUN
abr-263	95	64	-	-	PUNCT
abr-263	95	65	end.2	end.2	VERB
abr-263	95	66	the	the	DET
abr-263	95	67	sample	sample	NOUN
abr-263	95	68	of	of	ADP
abr-263	95	69	discontinued	discontinue	VERB
abr-263	95	70	operations	operation	NOUN
abr-263	95	71	firms	firm	NOUN
abr-263	95	72	was	be	AUX
abr-263	95	73	merged	merge	VERB
abr-263	95	74	by	by	ADP
abr-263	95	75	gvkey	gvkey	NOUN
abr-263	95	76	with	with	ADP
abr-263	95	77	the	the	DET
abr-263	95	78	standard	standard	PROPN
abr-263	95	79	&	&	CCONJ
abr-263	95	80	poor	poor	PROPN
abr-263	95	81	’s	’s	PART
abr-263	95	82	domestic	domestic	ADJ
abr-263	95	83	long	long	ADJ
abr-263	95	84	-	-	PUNCT
abr-263	95	85	term	term	NOUN
abr-263	95	86	issuer	issuer	NOUN
abr-263	95	87	credit	credit	NOUN
abr-263	95	88	rating	rating	NOUN
abr-263	95	89	(	(	PUNCT
abr-263	95	90	compustat	compustat	PROPN
abr-263	95	91	data	data	PROPN
abr-263	95	92	item	item	PROPN
abr-263	95	93	splticrm	splticrm	PROPN
abr-263	95	94	)	)	PUNCT
abr-263	95	95	.	.	PUNCT
abr-263	96	1	the	the	DET
abr-263	96	2	sample	sample	NOUN
abr-263	96	3	was	be	AUX
abr-263	96	4	further	far	ADV
abr-263	96	5	refined	refine	VERB
abr-263	96	6	to	to	PART
abr-263	96	7	eliminate	eliminate	VERB
abr-263	96	8	firms	firm	NOUN
abr-263	96	9	with	with	ADP
abr-263	96	10	negative	negative	ADJ
abr-263	96	11	common	common	ADJ
abr-263	96	12	shareholders	shareholder	NOUN
abr-263	96	13	’	'	PUNCT
abr-263	96	14	equity	equity	NOUN
abr-263	96	15	(	(	PUNCT
abr-263	96	16	compustat	compustat	PROPN
abr-263	96	17	data	datum	NOUN
abr-263	96	18	item	item	NOUN
abr-263	96	19	ceq	ceq	PROPN
abr-263	96	20	)	)	PUNCT
abr-263	96	21	,	,	PUNCT
abr-263	96	22	and	and	CCONJ
abr-263	96	23	those	those	PRON
abr-263	96	24	with	with	ADP
abr-263	96	25	no	no	DET
abr-263	96	26	reported	report	VERB
abr-263	96	27	total	total	ADJ
abr-263	96	28	assets	asset	NOUN
abr-263	96	29	(	(	PUNCT
abr-263	96	30	compustat	compustat	NOUN
abr-263	96	31	data	data	NOUN
abr-263	96	32	item	item	NOUN
abr-263	96	33	at	at	ADP
abr-263	96	34	)	)	PUNCT
abr-263	96	35	,	,	PUNCT
abr-263	96	36	long	long	ADJ
abr-263	96	37	-	-	PUNCT
abr-263	96	38	term	term	NOUN
abr-263	96	39	debt	debt	NOUN
abr-263	96	40	total	total	NOUN
abr-263	96	41	(	(	PUNCT
abr-263	96	42	compustat	compustat	NOUN
abr-263	96	43	data	data	NOUN
abr-263	96	44	item	item	NOUN
abr-263	96	45	dltt	dltt	PROPN
abr-263	96	46	)	)	PUNCT
abr-263	96	47	,	,	PUNCT
abr-263	96	48	earnings	earning	NOUN
abr-263	96	49	before	before	ADP
abr-263	96	50	income	income	NOUN
abr-263	96	51	and	and	CCONJ
abr-263	96	52	taxes	taxis	NOUN
abr-263	96	53	(	(	PUNCT
abr-263	96	54	compustat	compustat	NOUN
abr-263	96	55	data	data	PROPN
abr-263	96	56	item	item	NOUN
abr-263	96	57	ebit	ebit	PROPN
abr-263	96	58	)	)	PUNCT
abr-263	96	59	,	,	PUNCT
abr-263	96	60	net	net	ADJ
abr-263	96	61	income	income	NOUN
abr-263	96	62	(	(	PUNCT
abr-263	96	63	compustat	compustat	PROPN
abr-263	96	64	data	data	PROPN
abr-263	96	65	item	item	PROPN
abr-263	96	66	ni	ni	PROPN
abr-263	96	67	)	)	PUNCT
abr-263	96	68	,	,	PUNCT
abr-263	96	69	or	or	CCONJ
abr-263	96	70	interest	interest	NOUN
abr-263	96	71	expense	expense	NOUN
abr-263	96	72	(	(	PUNCT
abr-263	96	73	compustat	compustat	NOUN
abr-263	96	74	data	data	NOUN
abr-263	96	75	item	item	NOUN
abr-263	96	76	xint	xint	NOUN
abr-263	96	77	)	)	PUNCT
abr-263	96	78	,	,	PUNCT
abr-263	96	79	as	as	SCONJ
abr-263	96	80	these	these	DET
abr-263	96	81	data	datum	NOUN
abr-263	96	82	are	be	AUX
abr-263	96	83	necessary	necessary	ADJ
abr-263	96	84	to	to	PART
abr-263	96	85	construct	construct	VERB
abr-263	96	86	ratios	ratio	NOUN
abr-263	96	87	used	use	VERB
abr-263	96	88	in	in	ADP
abr-263	96	89	the	the	DET
abr-263	96	90	regression	regression	NOUN
abr-263	96	91	model	model	NOUN
abr-263	96	92	.	.	PUNCT
abr-263	97	1	the	the	DET
abr-263	97	2	resulting	result	VERB
abr-263	97	3	sample	sample	NOUN
abr-263	97	4	includes	include	VERB
abr-263	97	5	1,322	1,322	NUM
abr-263	97	6	firm	firm	ADJ
abr-263	97	7	year	year	NOUN
abr-263	97	8	observations	observation	NOUN
abr-263	97	9	.	.	PUNCT
abr-263	98	1	all	all	DET
abr-263	98	2	continuous	continuous	ADJ
abr-263	98	3	variables	variable	NOUN
abr-263	98	4	are	be	AUX
abr-263	98	5	winsorized	winsorize	VERB
abr-263	98	6	at	at	ADP
abr-263	98	7	the	the	DET
abr-263	98	8	1st	1st	ADJ
abr-263	98	9	and	and	CCONJ
abr-263	98	10	99th	99th	ADJ
abr-263	98	11	percentiles	percentile	NOUN
abr-263	98	12	to	to	PART
abr-263	98	13	reduce	reduce	VERB
abr-263	98	14	the	the	DET
abr-263	98	15	likelihood	likelihood	NOUN
abr-263	98	16	of	of	ADP
abr-263	98	17	influential	influential	ADJ
abr-263	98	18	outliers	outlier	NOUN
abr-263	98	19	.	.	PUNCT
abr-263	99	1	as	as	SCONJ
abr-263	99	2	depicted	depict	VERB
abr-263	99	3	in	in	ADP
abr-263	99	4	table	table	NOUN
abr-263	99	5	1	1	NUM
abr-263	99	6	,	,	PUNCT
abr-263	99	7	of	of	ADP
abr-263	99	8	the	the	DET
abr-263	99	9	1,322	1,322	NUM
abr-263	99	10	observations	observation	NOUN
abr-263	99	11	,	,	PUNCT
abr-263	99	12	798	798	NUM
abr-263	99	13	are	be	AUX
abr-263	99	14	in	in	ADP
abr-263	99	15	the	the	DET
abr-263	99	16	sfas	sfas	NOUN
abr-263	100	1	no	no	INTJ
abr-263	100	2	.	.	NOUN
abr-263	101	1	144	144	NUM
abr-263	101	2	period	period	NOUN
abr-263	101	3	and	and	CCONJ
abr-263	101	4	524	524	NUM
abr-263	101	5	are	be	AUX
abr-263	101	6	in	in	ADP
abr-263	101	7	the	the	DET
abr-263	101	8	asu	asu	PROPN
abr-263	101	9	2014	2014	NUM
abr-263	101	10	-	-	SYM
abr-263	101	11	08	08	NUM
abr-263	101	12	period	period	NOUN
abr-263	101	13	.	.	PUNCT
abr-263	102	1	this	this	DET
abr-263	102	2	decrease	decrease	NOUN
abr-263	102	3	is	be	AUX
abr-263	102	4	expected	expect	VERB
abr-263	102	5	due	due	ADP
abr-263	102	6	to	to	ADP
abr-263	102	7	the	the	DET
abr-263	102	8	more	more	ADV
abr-263	102	9	stringent	stringent	ADJ
abr-263	102	10	requirements	requirement	NOUN
abr-263	102	11	for	for	ADP
abr-263	102	12	reporting	report	VERB
abr-263	102	13	discontinued	discontinue	VERB
abr-263	102	14	operations	operation	NOUN
abr-263	102	15	under	under	ADP
abr-263	102	16	asu	asu	PROPN
abr-263	102	17	2014	2014	NUM
abr-263	102	18	-	-	SYM
abr-263	102	19	08	08	NUM
abr-263	102	20	.	.	NOUN
abr-263	103	1	2	2	NUM
abr-263	103	2	more	more	ADV
abr-263	103	3	specifically	specifically	ADV
abr-263	103	4	,	,	PUNCT
abr-263	103	5	data	datum	NOUN
abr-263	103	6	is	be	AUX
abr-263	103	7	from	from	ADP
abr-263	103	8	compustat	compustat	NOUN
abr-263	103	9	-	-	PUNCT
abr-263	103	10	capital	capital	NOUN
abr-263	103	11	iq	iq	NOUN
abr-263	103	12	,	,	PUNCT
abr-263	103	13	monthly	monthly	ADJ
abr-263	103	14	updates	update	NOUN
abr-263	103	15	,	,	PUNCT
abr-263	103	16	north	north	PROPN
abr-263	103	17	america	america	PROPN
abr-263	103	18	-	-	PUNCT
abr-263	103	19	fundamentals	fundamental	NOUN
abr-263	103	20	annual	annual	ADJ
abr-263	103	21	data	datum	NOUN
abr-263	103	22	base	base	NOUN
abr-263	103	23	and	and	CCONJ
abr-263	103	24	the	the	DET
abr-263	103	25	ratings	rating	NOUN
abr-263	103	26	data	datum	NOUN
abr-263	103	27	base	base	NOUN
abr-263	103	28	.	.	PUNCT
abr-263	104	1	86	86	NUM
abr-263	104	2	table	table	NOUN
abr-263	104	3	1	1	NUM
abr-263	104	4	frequency	frequency	NOUN
abr-263	104	5	distribution	distribution	NOUN
abr-263	104	6	of	of	ADP
abr-263	104	7	firms	firm	NOUN
abr-263	104	8	sfas	sfas	VERB
abr-263	104	9	no	no	INTJ
abr-263	104	10	.	.	PUNCT
abr-263	105	1	144	144	NUM
abr-263	105	2	fiscal	fiscal	ADJ
abr-263	105	3	years	year	NOUN
abr-263	105	4	2012	2012	NUM
abr-263	105	5	-	-	SYM
abr-263	105	6	2014	2014	NUM
abr-263	105	7	:	:	PUNCT
abr-263	105	8	number	number	NOUN
abr-263	105	9	year	year	NOUN
abr-263	105	10	fiscal	fiscal	ADJ
abr-263	105	11	year	year	NOUN
abr-263	105	12	of	of	ADP
abr-263	105	13	firms	firm	NOUN
abr-263	105	14	percentage	percentage	VERB
abr-263	105	15	1	1	NUM
abr-263	105	16	2012	2012	NUM
abr-263	105	17	250	250	NUM
abr-263	105	18	31.3	31.3	NUM
abr-263	105	19	2	2	NUM
abr-263	105	20	2013	2013	NUM
abr-263	105	21	283	283	NUM
abr-263	105	22	35.5	35.5	NUM
abr-263	105	23	3	3	NUM
abr-263	105	24	2014	2014	NUM
abr-263	105	25	265	265	NUM
abr-263	105	26	33.2	33.2	NUM
abr-263	105	27	sub	sub	NOUN
abr-263	105	28	-	-	ADJ
abr-263	105	29	total	total	ADJ
abr-263	105	30	798	798	NUM
abr-263	105	31	100.0	100.0	NUM
abr-263	105	32	asu	asu	PROPN
abr-263	105	33	2014	2014	NUM
abr-263	105	34	-	-	SYM
abr-263	105	35	08	08	NUM
abr-263	105	36	fiscal	fiscal	ADJ
abr-263	105	37	years	year	NOUN
abr-263	105	38	2015	2015	NUM
abr-263	105	39	-	-	SYM
abr-263	105	40	2017	2017	NUM
abr-263	105	41	:	:	PUNCT
abr-263	105	42	number	number	NOUN
abr-263	105	43	year	year	NOUN
abr-263	105	44	fiscal	fiscal	ADJ
abr-263	105	45	year	year	NOUN
abr-263	105	46	of	of	ADP
abr-263	105	47	firms	firm	NOUN
abr-263	105	48	percentage	percentage	VERB
abr-263	105	49	1	1	NUM
abr-263	105	50	2015	2015	NUM
abr-263	105	51	197	197	NUM
abr-263	105	52	37.6	37.6	NUM
abr-263	105	53	2	2	NUM
abr-263	105	54	2016	2016	NUM
abr-263	105	55	163	163	NUM
abr-263	105	56	31.1	31.1	NUM
abr-263	105	57	3	3	NUM
abr-263	105	58	2017	2017	NUM
abr-263	105	59	164	164	NUM
abr-263	105	60	31.3	31.3	NUM
abr-263	105	61	sub	sub	NOUN
abr-263	105	62	-	-	ADJ
abr-263	105	63	total	total	ADJ
abr-263	105	64	524	524	NUM
abr-263	105	65	100.0	100.0	NUM
abr-263	105	66	total	total	ADJ
abr-263	105	67	1,322	1,322	NUM
abr-263	105	68	table	table	NOUN
abr-263	105	69	2	2	NUM
abr-263	105	70	presents	present	VERB
abr-263	105	71	the	the	DET
abr-263	105	72	observations	observation	NOUN
abr-263	105	73	by	by	ADP
abr-263	105	74	industry	industry	NOUN
abr-263	105	75	representation	representation	NOUN
abr-263	105	76	within	within	ADP
abr-263	105	77	each	each	DET
abr-263	105	78	period	period	NOUN
abr-263	105	79	.	.	PUNCT
abr-263	106	1	as	as	SCONJ
abr-263	106	2	depicted	depict	VERB
abr-263	106	3	,	,	PUNCT
abr-263	106	4	reporting	reporting	NOUN
abr-263	106	5	of	of	ADP
abr-263	106	6	discontinued	discontinued	ADJ
abr-263	106	7	operations	operation	NOUN
abr-263	106	8	is	be	AUX
abr-263	106	9	not	not	PART
abr-263	106	10	distributed	distribute	VERB
abr-263	106	11	evenly	evenly	ADV
abr-263	106	12	across	across	ADP
abr-263	106	13	industries	industry	NOUN
abr-263	106	14	.	.	PUNCT
abr-263	107	1	the	the	DET
abr-263	107	2	industries	industry	NOUN
abr-263	107	3	comprising	comprise	VERB
abr-263	107	4	the	the	DET
abr-263	107	5	largest	large	ADJ
abr-263	107	6	percentages	percentage	NOUN
abr-263	107	7	of	of	ADP
abr-263	107	8	observations	observation	NOUN
abr-263	107	9	in	in	ADP
abr-263	107	10	the	the	DET
abr-263	107	11	sfas	sfas	NOUN
abr-263	107	12	no	no	INTJ
abr-263	107	13	.	.	NOUN
abr-263	108	1	144	144	NUM
abr-263	108	2	period	period	NOUN
abr-263	108	3	are	be	AUX
abr-263	108	4	durable	durable	ADJ
abr-263	108	5	manufacturers	manufacturer	NOUN
abr-263	108	6	(	(	PUNCT
abr-263	108	7	18.30	18.30	NUM
abr-263	108	8	percent	percent	NOUN
abr-263	108	9	)	)	PUNCT
abr-263	108	10	,	,	PUNCT
abr-263	108	11	services	service	NOUN
abr-263	108	12	(	(	PUNCT
abr-263	108	13	10.27	10.27	NUM
abr-263	108	14	percent	percent	NOUN
abr-263	108	15	)	)	PUNCT
abr-263	108	16	,	,	PUNCT
abr-263	108	17	retail	retail	NOUN
abr-263	108	18	(	(	PUNCT
abr-263	108	19	9.52	9.52	NUM
abr-263	108	20	percent	percent	NOUN
abr-263	108	21	)	)	PUNCT
abr-263	108	22	and	and	CCONJ
abr-263	108	23	utilities	utility	NOUN
abr-263	108	24	(	(	PUNCT
abr-263	108	25	9.52	9.52	NUM
abr-263	108	26	percent	percent	NOUN
abr-263	108	27	)	)	PUNCT
abr-263	108	28	.	.	PUNCT
abr-263	109	1	in	in	ADP
abr-263	109	2	comparison	comparison	NOUN
abr-263	109	3	,	,	PUNCT
abr-263	109	4	in	in	ADP
abr-263	109	5	the	the	DET
abr-263	109	6	asu	asu	PROPN
abr-263	109	7	2014	2014	NUM
abr-263	109	8	-	-	SYM
abr-263	109	9	08	08	NUM
abr-263	109	10	period	period	NOUN
abr-263	109	11	,	,	PUNCT
abr-263	109	12	durable	durable	ADJ
abr-263	109	13	manufacturers	manufacturer	NOUN
abr-263	109	14	(	(	PUNCT
abr-263	109	15	20.42	20.42	NUM
abr-263	109	16	percent	percent	NOUN
abr-263	109	17	)	)	PUNCT
abr-263	109	18	,	,	PUNCT
abr-263	109	19	computers	computer	NOUN
abr-263	109	20	(	(	PUNCT
abr-263	109	21	10.11	10.11	NUM
abr-263	109	22	percent	percent	NOUN
abr-263	109	23	)	)	PUNCT
abr-263	109	24	,	,	PUNCT
abr-263	109	25	retail	retail	NOUN
abr-263	109	26	(	(	PUNCT
abr-263	109	27	9.54	9.54	NUM
abr-263	109	28	percent	percent	NOUN
abr-263	109	29	)	)	PUNCT
abr-263	109	30	,	,	PUNCT
abr-263	109	31	and	and	CCONJ
abr-263	109	32	services	service	NOUN
abr-263	109	33	(	(	PUNCT
abr-263	109	34	8.78	8.78	NUM
abr-263	109	35	percent	percent	NOUN
abr-263	109	36	)	)	PUNCT
abr-263	109	37	comprise	comprise	VERB
abr-263	109	38	the	the	DET
abr-263	109	39	largest	large	ADJ
abr-263	109	40	percentages	percentage	NOUN
abr-263	109	41	.	.	PUNCT
abr-263	110	1	87	87	NUM
abr-263	110	2	table	table	NOUN
abr-263	110	3	2	2	NUM
abr-263	110	4	industry	industry	NOUN
abr-263	110	5	classification	classification	NOUN
abr-263	110	6	of	of	ADP
abr-263	110	7	sample	sample	NOUN
abr-263	110	8	firms	firm	NOUN
abr-263	110	9	industry	industry	NOUN
abr-263	110	10	primary	primary	ADJ
abr-263	110	11	sic	sic	ADJ
abr-263	110	12	codes	code	NOUN
abr-263	110	13	sfas	sfas	VERB
abr-263	110	14	no	no	INTJ
abr-263	110	15	.	.	PUNCT
abr-263	111	1	144	144	NUM
abr-263	111	2	fiscal	fiscal	ADJ
abr-263	111	3	years	year	NOUN
abr-263	111	4	2012	2012	NUM
abr-263	111	5	-	-	SYM
abr-263	111	6	2014	2014	NUM
abr-263	111	7	asu	asu	PROPN
abr-263	111	8	2014	2014	NUM
abr-263	111	9	-	-	SYM
abr-263	111	10	08	08	NUM
abr-263	111	11	fiscal	fiscal	ADJ
abr-263	111	12	years	year	NOUN
abr-263	111	13	2015	2015	NUM
abr-263	111	14	-	-	SYM
abr-263	111	15	2017	2017	NUM
abr-263	111	16	observations	observation	NOUN
abr-263	111	17	%	%	NOUN
abr-263	111	18	observations	observation	NOUN
abr-263	111	19	%	%	NOUN
abr-263	111	20	agriculture	agriculture	NOUN
abr-263	111	21	1	1	NUM
abr-263	111	22	-	-	SYM
abr-263	111	23	999	999	NUM
abr-263	111	24	0.75	0.75	NUM
abr-263	111	25	3	3	NUM
abr-263	111	26	0.57	0.57	NUM
abr-263	111	27	chemicals	chemical	NOUN
abr-263	111	28	2800	2800	NUM
abr-263	111	29	-	-	SYM
abr-263	111	30	2824	2824	NUM
abr-263	111	31	,	,	PUNCT
abr-263	111	32	28402899	28402899	NUM
abr-263	111	33	56	56	NUM
abr-263	111	34	7.02	7.02	NUM
abr-263	111	35	42	42	NUM
abr-263	111	36	8.02	8.02	NUM
abr-263	111	37	computers	computer	NOUN
abr-263	111	38	7370	7370	NUM
abr-263	111	39	-	-	SYM
abr-263	111	40	7379	7379	NUM
abr-263	111	41	,	,	PUNCT
abr-263	111	42	35703579	35703579	NUM
abr-263	111	43	and	and	CCONJ
abr-263	111	44	3670	3670	NUM
abr-263	111	45	-	-	SYM
abr-263	111	46	3679	3679	NUM
abr-263	111	47	52	52	NUM
abr-263	111	48	6.52	6.52	NUM
abr-263	111	49	53	53	NUM
abr-263	111	50	10.11	10.11	NUM
abr-263	111	51	durable	durable	ADJ
abr-263	111	52	manufacturers	manufacturer	NOUN
abr-263	111	53	3000	3000	NUM
abr-263	111	54	-	-	SYM
abr-263	111	55	3999	3999	NUM
abr-263	111	56	,	,	PUNCT
abr-263	111	57	excluding	exclude	VERB
abr-263	111	58	35703579	35703579	NUM
abr-263	111	59	and	and	CCONJ
abr-263	111	60	3670	3670	NUM
abr-263	111	61	3679	3679	NUM
abr-263	111	62	146	146	NUM
abr-263	111	63	18.30	18.30	NUM
abr-263	111	64	107	107	NUM
abr-263	111	65	20.42	20.42	NUM
abr-263	111	66	extractive	extractive	ADJ
abr-263	111	67	industries	industry	NOUN
abr-263	111	68	2900	2900	NUM
abr-263	111	69	-	-	SYM
abr-263	111	70	2999	2999	NUM
abr-263	111	71	,	,	PUNCT
abr-263	111	72	13001399	13001399	NUM
abr-263	111	73	68	68	NUM
abr-263	111	74	8.52	8.52	NUM
abr-263	111	75	35	35	NUM
abr-263	111	76	6.68	6.68	NUM
abr-263	111	77	financial	financial	ADJ
abr-263	111	78	institutions	institution	NOUN
abr-263	111	79	6000	6000	NUM
abr-263	111	80	-	-	SYM
abr-263	111	81	6499	6499	NUM
abr-263	111	82	60	60	NUM
abr-263	111	83	7.52	7.52	NUM
abr-263	111	84	44	44	NUM
abr-263	111	85	8.40	8.40	NUM
abr-263	111	86	food	food	NOUN
abr-263	111	87	2000	2000	NUM
abr-263	111	88	-	-	SYM
abr-263	111	89	2111	2111	NUM
abr-263	111	90	23	23	NUM
abr-263	111	91	2.88	2.88	NUM
abr-263	111	92	11	11	NUM
abr-263	111	93	2.10	2.10	NUM
abr-263	111	94	insurance	insurance	NOUN
abr-263	111	95	&	&	CCONJ
abr-263	111	96	real	real	ADJ
abr-263	111	97	estate	estate	NOUN
abr-263	111	98	6500	6500	NUM
abr-263	111	99	-	-	SYM
abr-263	111	100	6999	6999	NUM
abr-263	111	101	23	23	NUM
abr-263	111	102	2.88	2.88	NUM
abr-263	111	103	15	15	NUM
abr-263	111	104	2.86	2.86	NUM
abr-263	111	105	mining	mining	NOUN
abr-263	111	106	and	and	CCONJ
abr-263	111	107	construction	construction	NOUN
abr-263	111	108	1000	1000	NUM
abr-263	111	109	-	-	SYM
abr-263	111	110	1999	1999	NUM
abr-263	111	111	,	,	PUNCT
abr-263	111	112	excluding	exclude	VERB
abr-263	111	113	1300	1300	NUM
abr-263	111	114	-	-	SYM
abr-263	111	115	1399	1399	NUM
abr-263	111	116	35	35	NUM
abr-263	111	117	4.39	4.39	NUM
abr-263	111	118	22	22	NUM
abr-263	111	119	4.20	4.20	NUM
abr-263	111	120	other	other	ADJ
abr-263	111	121	9000	9000	NUM
abr-263	111	122	and	and	CCONJ
abr-263	111	123	above	above	ADP
abr-263	111	124	3	3	NUM
abr-263	111	125	0.38	0.38	NUM
abr-263	111	126	3	3	NUM
abr-263	111	127	0.57	0.57	NUM
abr-263	111	128	pharmaceuticals	pharmaceutical	NOUN
abr-263	111	129	2830	2830	NUM
abr-263	111	130	-	-	SYM
abr-263	111	131	2836	2836	NUM
abr-263	111	132	9	9	NUM
abr-263	111	133	1.13	1.13	NUM
abr-263	111	134	10	10	NUM
abr-263	111	135	1.91	1.91	NUM
abr-263	111	136	retail	retail	ADJ
abr-263	111	137	5000	5000	NUM
abr-263	111	138	-	-	SYM
abr-263	111	139	5999	5999	NUM
abr-263	111	140	76	76	NUM
abr-263	111	141	9.52	9.52	NUM
abr-263	111	142	50	50	NUM
abr-263	111	143	9.54	9.54	NUM
abr-263	111	144	services	service	NOUN
abr-263	111	145	7000	7000	NUM
abr-263	111	146	-	-	SYM
abr-263	111	147	8999	8999	NUM
abr-263	111	148	,	,	PUNCT
abr-263	111	149	excluding	exclude	VERB
abr-263	111	150	7370	7370	NUM
abr-263	111	151	-	-	SYM
abr-263	111	152	7379	7379	NUM
abr-263	111	153	82	82	NUM
abr-263	111	154	10.27	10.27	NUM
abr-263	111	155	46	46	NUM
abr-263	111	156	8.78	8.78	NUM
abr-263	111	157	textiles	textile	NOUN
abr-263	111	158	&	&	CCONJ
abr-263	111	159	printing	print	VERB
abr-263	111	160	2200	2200	NUM
abr-263	111	161	-	-	SYM
abr-263	111	162	2790	2790	NUM
abr-263	111	163	42	42	NUM
abr-263	111	164	5.26	5.26	NUM
abr-263	111	165	27	27	NUM
abr-263	111	166	5.15	5.15	NUM
abr-263	111	167	transportation	transportation	NOUN
abr-263	111	168	4000	4000	NUM
abr-263	111	169	-	-	SYM
abr-263	111	170	4899	4899	NUM
abr-263	111	171	41	41	NUM
abr-263	111	172	5.14	5.14	NUM
abr-263	111	173	23	23	NUM
abr-263	111	174	4.39	4.39	NUM
abr-263	111	175	utilities	utility	NOUN
abr-263	111	176	4900	4900	NUM
abr-263	111	177	-	-	SYM
abr-263	111	178	4999	4999	NUM
abr-263	111	179	76	76	NUM
abr-263	111	180	9.52	9.52	NUM
abr-263	111	181	33	33	NUM
abr-263	111	182	6.30	6.30	NUM
abr-263	111	183	total	total	NOUN
abr-263	111	184	798	798	NUM
abr-263	111	185	100.0	100.0	NUM
abr-263	111	186	524	524	NUM
abr-263	111	187	100.0	100.0	NUM
abr-263	111	188	this	this	DET
abr-263	111	189	classification	classification	NOUN
abr-263	111	190	uses	use	VERB
abr-263	111	191	compustat	compustat	NOUN
abr-263	111	192	data	datum	NOUN
abr-263	111	193	item	item	PROPN
abr-263	111	194	standard	standard	ADJ
abr-263	111	195	industrial	industrial	ADJ
abr-263	111	196	classification	classification	NOUN
abr-263	111	197	–	–	PUNCT
abr-263	111	198	historical	historical	ADJ
abr-263	111	199	(	(	PUNCT
abr-263	111	200	sich	sich	NOUN
abr-263	111	201	)	)	PUNCT
abr-263	111	202	.	.	PUNCT
abr-263	112	1	the	the	DET
abr-263	112	2	distribution	distribution	NOUN
abr-263	112	3	of	of	ADP
abr-263	112	4	observations	observation	NOUN
abr-263	112	5	by	by	ADP
abr-263	112	6	credit	credit	NOUN
abr-263	112	7	rating	rating	NOUN
abr-263	112	8	is	be	AUX
abr-263	112	9	presented	present	VERB
abr-263	112	10	in	in	ADP
abr-263	112	11	table	table	NOUN
abr-263	112	12	3	3	NUM
abr-263	112	13	.	.	PUNCT
abr-263	113	1	in	in	ADP
abr-263	113	2	both	both	DET
abr-263	113	3	periods	period	NOUN
abr-263	113	4	,	,	PUNCT
abr-263	113	5	most	most	ADJ
abr-263	113	6	of	of	ADP
abr-263	113	7	the	the	DET
abr-263	113	8	observations	observation	NOUN
abr-263	113	9	are	be	AUX
abr-263	113	10	clustered	cluster	VERB
abr-263	113	11	in	in	ADP
abr-263	113	12	the	the	DET
abr-263	113	13	middle	middle	NOUN
abr-263	113	14	of	of	ADP
abr-263	113	15	the	the	DET
abr-263	113	16	credit	credit	NOUN
abr-263	113	17	ratings	rating	NOUN
abr-263	113	18	falling	fall	VERB
abr-263	113	19	in	in	ADP
abr-263	113	20	the	the	DET
abr-263	113	21	bto	bto	NOUN
abr-263	113	22	a	a	DET
abr-263	113	23	range	range	NOUN
abr-263	113	24	(	(	PUNCT
abr-263	113	25	numerical	numerical	ADJ
abr-263	113	26	sequencing	sequencing	NOUN
abr-263	113	27	of	of	ADP
abr-263	113	28	7	7	NUM
abr-263	113	29	to	to	ADP
abr-263	113	30	17	17	NUM
abr-263	113	31	)	)	PUNCT
abr-263	113	32	.	.	PUNCT
abr-263	114	1	over	over	ADP
abr-263	114	2	95	95	NUM
abr-263	114	3	percent	percent	NOUN
abr-263	114	4	of	of	ADP
abr-263	114	5	the	the	DET
abr-263	114	6	sfas	sfas	NOUN
abr-263	114	7	no	no	INTJ
abr-263	114	8	.	.	PUNCT
abr-263	115	1	144	144	NUM
abr-263	115	2	observations	observation	NOUN
abr-263	115	3	fall	fall	VERB
abr-263	115	4	within	within	ADP
abr-263	115	5	this	this	DET
abr-263	115	6	range	range	NOUN
abr-263	115	7	,	,	PUNCT
abr-263	115	8	while	while	SCONJ
abr-263	115	9	just	just	ADV
abr-263	115	10	under	under	ADP
abr-263	115	11	95	95	NUM
abr-263	115	12	percent	percent	NOUN
abr-263	115	13	of	of	ADP
abr-263	115	14	the	the	DET
abr-263	115	15	asu	asu	PROPN
abr-263	115	16	2014	2014	NUM
abr-263	115	17	-	-	SYM
abr-263	115	18	08	08	NUM
abr-263	115	19	observations	observation	NOUN
abr-263	115	20	are	be	AUX
abr-263	115	21	in	in	ADP
abr-263	115	22	the	the	DET
abr-263	115	23	range	range	NOUN
abr-263	115	24	.	.	PUNCT
abr-263	116	1	88	88	NUM
abr-263	116	2	table	table	NOUN
abr-263	116	3	3	3	NUM
abr-263	116	4	numerical	numerical	ADJ
abr-263	116	5	equivalents	equivalent	NOUN
abr-263	116	6	of	of	ADP
abr-263	116	7	standard	standard	PROPN
abr-263	116	8	&	&	CCONJ
abr-263	116	9	poor	poor	PROPN
abr-263	116	10	’s	’s	PART
abr-263	116	11	credit	credit	NOUN
abr-263	116	12	rating	rating	NOUN
abr-263	116	13	numerical	numerical	ADJ
abr-263	116	14	sfas	sfas	NOUN
abr-263	116	15	144	144	NUM
abr-263	116	16	2012	2012	NUM
abr-263	116	17	-	-	SYM
abr-263	116	18	2014	2014	NUM
abr-263	116	19	asu	asu	PROPN
abr-263	116	20	2014	2014	NUM
abr-263	116	21	-	-	SYM
abr-263	116	22	08	08	NUM
abr-263	116	23	2015	2015	NUM
abr-263	116	24	-	-	SYM
abr-263	116	25	2017	2017	NUM
abr-263	116	26	credit	credit	NOUN
abr-263	116	27	rating	rating	NOUN
abr-263	116	28	equivalent	equivalent	ADJ
abr-263	116	29	firms	firm	NOUN
abr-263	116	30	percentage	percentage	NOUN
abr-263	116	31	firms	firm	NOUN
abr-263	116	32	percentage	percentage	NOUN
abr-263	116	33	aaa	aaa	NOUN
abr-263	116	34	22	22	NUM
abr-263	116	35	1	1	NUM
abr-263	116	36	0.13	0.13	NUM
abr-263	116	37	0	0	NUM
abr-263	116	38	0.00	0.00	NUM
abr-263	116	39	aa+	aa+	NOUN
abr-263	116	40	21	21	NUM
abr-263	116	41	3	3	NUM
abr-263	116	42	0.38	0.38	NUM
abr-263	116	43	1	1	NUM
abr-263	116	44	0.19	0.19	NUM
abr-263	116	45	aa	aa	NOUN
abr-263	116	46	20	20	NUM
abr-263	116	47	6	6	NUM
abr-263	116	48	0.75	0.75	NUM
abr-263	116	49	5	5	NUM
abr-263	116	50	0.96	0.96	NUM
abr-263	116	51	aa19	aa19	PROPN
abr-263	116	52	3	3	NUM
abr-263	116	53	0.38	0.38	NUM
abr-263	116	54	7	7	NUM
abr-263	116	55	1.34	1.34	NUM
abr-263	116	56	a+	a+	SYM
abr-263	116	57	18	18	NUM
abr-263	116	58	13	13	NUM
abr-263	116	59	1.63	1.63	NUM
abr-263	116	60	4	4	NUM
abr-263	116	61	0.76	0.76	NUM
abr-263	116	62	a	a	DET
abr-263	116	63	17	17	NUM
abr-263	116	64	44	44	NUM
abr-263	116	65	5.51	5.51	NUM
abr-263	116	66	28	28	NUM
abr-263	116	67	5.35	5.35	NUM
abr-263	116	68	a16	a16	NOUN
abr-263	116	69	52	52	NUM
abr-263	116	70	6.52	6.52	NUM
abr-263	116	71	25	25	NUM
abr-263	116	72	4.78	4.78	NUM
abr-263	116	73	bbb+	bbb+	SYM
abr-263	116	74	15	15	NUM
abr-263	116	75	68	68	NUM
abr-263	116	76	8.52	8.52	NUM
abr-263	116	77	56	56	NUM
abr-263	116	78	10.71	10.71	NUM
abr-263	116	79	bbb	bbb	NOUN
abr-263	116	80	14	14	NUM
abr-263	116	81	126	126	NUM
abr-263	116	82	15.79	15.79	NUM
abr-263	116	83	76	76	NUM
abr-263	116	84	14.53	14.53	NUM
abr-263	116	85	bbb13	bbb13	PROPN
abr-263	116	86	90	90	NUM
abr-263	116	87	11.28	11.28	NUM
abr-263	116	88	60	60	NUM
abr-263	116	89	11.47	11.47	NUM
abr-263	116	90	bb+	bb+	NOUN
abr-263	116	91	12	12	NUM
abr-263	116	92	69	69	NUM
abr-263	116	93	8.65	8.65	NUM
abr-263	116	94	58	58	NUM
abr-263	116	95	11.09	11.09	NUM
abr-263	116	96	bb	bb	NUM
abr-263	116	97	11	11	NUM
abr-263	116	98	81	81	NUM
abr-263	116	99	10.15	10.15	NUM
abr-263	116	100	59	59	NUM
abr-263	116	101	11.28	11.28	NUM
abr-263	116	102	bb10	bb10	PROPN
abr-263	116	103	76	76	NUM
abr-263	116	104	9.52	9.52	NUM
abr-263	116	105	61	61	NUM
abr-263	116	106	11.66	11.66	NUM
abr-263	116	107	b+	b+	ADP
abr-263	116	108	9	9	NUM
abr-263	116	109	58	58	NUM
abr-263	116	110	7.27	7.27	NUM
abr-263	116	111	34	34	NUM
abr-263	116	112	6.50	6.50	NUM
abr-263	116	113	b	b	NOUN
abr-263	116	114	8	8	NUM
abr-263	116	115	59	59	NUM
abr-263	116	116	7.39	7.39	NUM
abr-263	116	117	23	23	NUM
abr-263	116	118	4.40	4.40	NUM
abr-263	116	119	b	b	NOUN
abr-263	116	120	7	7	NUM
abr-263	116	121	40	40	NUM
abr-263	116	122	5.01	5.01	NUM
abr-263	116	123	15	15	NUM
abr-263	116	124	2.87	2.87	NUM
abr-263	116	125	ccc+	ccc+	NOUN
abr-263	116	126	6	6	NUM
abr-263	116	127	3	3	NUM
abr-263	116	128	0.38	0.38	NUM
abr-263	116	129	4	4	NUM
abr-263	116	130	0.76	0.76	NUM
abr-263	116	131	ccc	ccc	NOUN
abr-263	116	132	5	5	NUM
abr-263	116	133	4	4	NUM
abr-263	116	134	0.50	0.50	NUM
abr-263	116	135	2	2	NUM
abr-263	116	136	0.38	0.38	NUM
abr-263	116	137	ccc	ccc	NOUN
abr-263	116	138	4	4	NUM
abr-263	116	139	0	0	NUM
abr-263	116	140	0.00	0.00	NUM
abr-263	116	141	1	1	NUM
abr-263	116	142	0.19	0.19	NUM
abr-263	116	143	cc	cc	NOUN
abr-263	116	144	3	3	NUM
abr-263	116	145	1	1	NUM
abr-263	116	146	0.13	0.13	NUM
abr-263	116	147	1	1	NUM
abr-263	116	148	0.19	0.19	NUM
abr-263	116	149	c	c	NOUN
abr-263	116	150	2	2	NUM
abr-263	116	151	0	0	NUM
abr-263	116	152	0.00	0.00	NUM
abr-263	116	153	0	0	NUM
abr-263	116	154	0.00	0.00	NUM
abr-263	116	155	d	d	NOUN
abr-263	116	156	1	1	NUM
abr-263	116	157	3	3	NUM
abr-263	116	158	0.38	0.38	NUM
abr-263	116	159	3	3	NUM
abr-263	116	160	0.57	0.57	NUM
abr-263	116	161	total	total	NOUN
abr-263	116	162	798	798	NUM
abr-263	116	163	100.00	100.00	NUM
abr-263	116	164	*	*	SYM
abr-263	116	165	523	523	NUM
abr-263	116	166	100.00	100.00	NUM
abr-263	116	167	*	*	PUNCT
abr-263	116	168	for	for	ADP
abr-263	116	169	the	the	DET
abr-263	116	170	ordered	order	VERB
abr-263	116	171	probit	probit	NOUN
abr-263	116	172	model	model	NOUN
abr-263	116	173	one	one	NUM
abr-263	116	174	observation	observation	NOUN
abr-263	116	175	was	be	AUX
abr-263	116	176	deleted	delete	VERB
abr-263	116	177	due	due	ADJ
abr-263	116	178	to	to	ADP
abr-263	116	179	missing	miss	VERB
abr-263	116	180	values	value	NOUN
abr-263	116	181	,	,	PUNCT
abr-263	116	182	so	so	CCONJ
abr-263	116	183	only	only	ADV
abr-263	116	184	523	523	NUM
abr-263	116	185	observations	observation	NOUN
abr-263	116	186	were	be	AUX
abr-263	116	187	used	use	VERB
abr-263	116	188	.	.	PUNCT
abr-263	117	1	research	research	NOUN
abr-263	117	2	design	design	VERB
abr-263	117	3	the	the	DET
abr-263	117	4	following	follow	VERB
abr-263	117	5	regression	regression	NOUN
abr-263	117	6	equation	equation	NOUN
abr-263	117	7	,	,	PUNCT
abr-263	117	8	which	which	PRON
abr-263	117	9	is	be	AUX
abr-263	117	10	consistent	consistent	ADJ
abr-263	117	11	with	with	ADP
abr-263	117	12	extant	extant	ADJ
abr-263	117	13	related	related	ADJ
abr-263	117	14	research	research	NOUN
abr-263	117	15	(	(	PUNCT
abr-263	117	16	e.g.	e.g.	ADV
abr-263	117	17	,	,	PUNCT
abr-263	117	18	alalia	alalia	PROPN
abr-263	117	19	et	et	PROPN
abr-263	117	20	al	al	PROPN
abr-263	117	21	.	.	PROPN
abr-263	117	22	,	,	PUNCT
abr-263	117	23	2012	2012	NUM
abr-263	117	24	;	;	PUNCT
abr-263	117	25	ayres	ayre	NOUN
abr-263	117	26	,	,	PUNCT
abr-263	117	27	2016	2016	NUM
abr-263	117	28	;	;	PUNCT
abr-263	117	29	blume	blume	PROPN
abr-263	117	30	et	et	PROPN
abr-263	117	31	al	al	PROPN
abr-263	117	32	.	.	PROPN
abr-263	117	33	,	,	PUNCT
abr-263	117	34	1998	1998	NUM
abr-263	117	35	)	)	PUNCT
abr-263	117	36	,	,	PUNCT
abr-263	117	37	is	be	AUX
abr-263	117	38	used	use	VERB
abr-263	117	39	to	to	PART
abr-263	117	40	test	test	VERB
abr-263	117	41	the	the	DET
abr-263	117	42	study	study	NOUN
abr-263	117	43	’s	’s	PART
abr-263	117	44	hypothesis	hypothesis	NOUN
abr-263	117	45	using	use	VERB
abr-263	117	46	an	an	DET
abr-263	117	47	ordered	ordered	ADJ
abr-263	117	48	probit3	probit3	NOUN
abr-263	117	49	model	model	NOUN
abr-263	117	50	:	:	PUNCT
abr-263	117	51	creditrating	creditrate	VERB
abr-263	117	52	i	i	PRON
abr-263	117	53	,	,	PUNCT
abr-263	117	54	t+4	t+4	PROPN
abr-263	118	1	=	=	SYM
abr-263	118	2	α0	α0	ADJ
abr-263	118	3	+	+	CCONJ
abr-263	118	4	δ1doati	δ1doati	NOUN
abr-263	118	5	,	,	PUNCT
abr-263	118	6	t	t	PROPN
abr-263	118	7	+	+	CCONJ
abr-263	118	8	δ2intcovi	δ2intcovi	PROPN
abr-263	118	9	,	,	PUNCT
abr-263	118	10	t	t	NOUN
abr-263	118	11	+	+	CCONJ
abr-263	118	12	δ3levi	δ3levi	ADJ
abr-263	118	13	,	,	PUNCT
abr-263	118	14	t	t	NOUN
abr-263	118	15	+	+	CCONJ
abr-263	118	16	δ4returni	δ4returni	PROPN
abr-263	118	17	,	,	PUNCT
abr-263	118	18	t	t	PROPN
abr-263	118	19	+	+	CCONJ
abr-263	118	20	δ5debtcovi	δ5debtcovi	PROPN
abr-263	118	21	,	,	PUNCT
abr-263	118	22	t	t	PROPN
abr-263	118	23	+	+	CCONJ
abr-263	118	24	δ6logati	δ6logati	NOUN
abr-263	118	25	,	,	PUNCT
abr-263	118	26	t	t	PROPN
abr-263	118	27	+	+	CCONJ
abr-263	118	28	δ7betai	δ7betai	PROPN
abr-263	118	29	,	,	PUNCT
abr-263	118	30	t	t	NOUN
abr-263	118	31	+	+	CCONJ
abr-263	118	32	δ8industryi	δ8industryi	ADJ
abr-263	118	33	,	,	PUNCT
abr-263	118	34	t	t	NOUN
abr-263	118	35	+	+	CCONJ
abr-263	118	36	δ9yeari	δ9yeari	NOUN
abr-263	118	37	,	,	PUNCT
abr-263	118	38	t	t	NOUN
abr-263	118	39	+	+	CCONJ
abr-263	118	40	ei	ei	PROPN
abr-263	118	41	,	,	PUNCT
abr-263	118	42	t.	t.	NOUN
abr-263	118	43	3	3	NUM
abr-263	118	44	the	the	DET
abr-263	118	45	model	model	NOUN
abr-263	118	46	was	be	AUX
abr-263	118	47	also	also	ADV
abr-263	118	48	estimated	estimate	VERB
abr-263	118	49	using	use	VERB
abr-263	118	50	a	a	DET
abr-263	118	51	generalized	generalized	ADJ
abr-263	118	52	linear	linear	NOUN
abr-263	118	53	model	model	NOUN
abr-263	118	54	(	(	PUNCT
abr-263	118	55	glm	glm	PROPN
abr-263	118	56	)	)	PUNCT
abr-263	118	57	and	and	CCONJ
abr-263	118	58	the	the	DET
abr-263	118	59	results	result	NOUN
abr-263	118	60	were	be	AUX
abr-263	118	61	consistent	consistent	ADJ
abr-263	118	62	with	with	ADP
abr-263	118	63	the	the	DET
abr-263	118	64	ordered	order	VERB
abr-263	118	65	probit	probit	NOUN
abr-263	118	66	findings	finding	NOUN
abr-263	118	67	.	.	PUNCT
abr-263	119	1	89	89	NUM
abr-263	119	2	variables	variable	NOUN
abr-263	119	3	used	use	VERB
abr-263	119	4	in	in	ADP
abr-263	119	5	the	the	DET
abr-263	119	6	equation	equation	NOUN
abr-263	119	7	are	be	AUX
abr-263	119	8	summarized	summarize	VERB
abr-263	119	9	in	in	ADP
abr-263	119	10	table	table	NOUN
abr-263	119	11	4	4	NUM
abr-263	119	12	.	.	PUNCT
abr-263	120	1	the	the	DET
abr-263	120	2	dependent	dependent	ADJ
abr-263	120	3	variable	variable	NOUN
abr-263	120	4	,	,	PUNCT
abr-263	120	5	creditrating	creditrating	NOUN
abr-263	120	6	,	,	PUNCT
abr-263	120	7	is	be	AUX
abr-263	120	8	the	the	DET
abr-263	120	9	standard	standard	ADJ
abr-263	120	10	and	and	CCONJ
abr-263	120	11	poor	poor	ADJ
abr-263	120	12	’s	’s	PART
abr-263	120	13	long	long	ADJ
abr-263	120	14	-	-	PUNCT
abr-263	120	15	term	term	NOUN
abr-263	120	16	domestic	domestic	ADJ
abr-263	120	17	credit	credit	NOUN
abr-263	120	18	rating	rating	NOUN
abr-263	120	19	(	(	PUNCT
abr-263	120	20	compustat	compustat	PROPN
abr-263	120	21	data	data	PROPN
abr-263	120	22	item	item	PROPN
abr-263	120	23	splticrm	splticrm	PROPN
abr-263	120	24	)	)	PUNCT
abr-263	120	25	,	,	PUNCT
abr-263	120	26	converted	convert	VERB
abr-263	120	27	from	from	ADP
abr-263	120	28	letter	letter	NOUN
abr-263	120	29	grades	grade	NOUN
abr-263	120	30	to	to	ADP
abr-263	120	31	numerical	numerical	ADJ
abr-263	120	32	equivalents	equivalent	NOUN
abr-263	120	33	(	(	PUNCT
abr-263	120	34	ayres	ayre	NOUN
abr-263	120	35	,	,	PUNCT
abr-263	120	36	2016	2016	NUM
abr-263	120	37	)	)	PUNCT
abr-263	120	38	.	.	PUNCT
abr-263	121	1	credit	credit	NOUN
abr-263	121	2	ratings	rating	NOUN
abr-263	121	3	are	be	AUX
abr-263	121	4	provided	provide	VERB
abr-263	121	5	monthly	monthly	ADV
abr-263	121	6	.	.	PUNCT
abr-263	122	1	to	to	PART
abr-263	122	2	allow	allow	VERB
abr-263	122	3	sufficient	sufficient	ADJ
abr-263	122	4	time	time	NOUN
abr-263	122	5	for	for	ADP
abr-263	122	6	a	a	DET
abr-263	122	7	firm	firm	NOUN
abr-263	122	8	’s	’s	PART
abr-263	122	9	credit	credit	NOUN
abr-263	122	10	rating	rating	NOUN
abr-263	122	11	to	to	PART
abr-263	122	12	reflect	reflect	VERB
abr-263	122	13	the	the	DET
abr-263	122	14	financial	financial	ADJ
abr-263	122	15	reporting	reporting	NOUN
abr-263	122	16	of	of	ADP
abr-263	122	17	the	the	DET
abr-263	122	18	most	most	ADV
abr-263	122	19	recent	recent	ADJ
abr-263	122	20	fiscal	fiscal	ADJ
abr-263	122	21	year	year	NOUN
abr-263	122	22	-	-	PUNCT
abr-263	122	23	end	end	NOUN
abr-263	122	24	,	,	PUNCT
abr-263	122	25	creditrating	creditrate	VERB
abr-263	122	26	is	be	AUX
abr-263	122	27	measured	measure	VERB
abr-263	122	28	four	four	NUM
abr-263	122	29	months	month	NOUN
abr-263	122	30	after	after	ADP
abr-263	122	31	the	the	DET
abr-263	122	32	date	date	NOUN
abr-263	122	33	of	of	ADP
abr-263	122	34	each	each	DET
abr-263	122	35	observation	observation	NOUN
abr-263	122	36	’s	’s	PART
abr-263	122	37	fiscal	fiscal	ADJ
abr-263	122	38	year	year	NOUN
abr-263	122	39	-	-	PUNCT
abr-263	122	40	end	end	NOUN
abr-263	122	41	(	(	PUNCT
abr-263	122	42	ayres	ayre	NOUN
abr-263	122	43	,	,	PUNCT
abr-263	122	44	2016	2016	NUM
abr-263	122	45	)	)	PUNCT
abr-263	122	46	.	.	PUNCT
abr-263	123	1	doat	doat	PROPN
abr-263	123	2	,	,	PUNCT
abr-263	123	3	the	the	DET
abr-263	123	4	variable	variable	NOUN
abr-263	123	5	of	of	ADP
abr-263	123	6	interest	interest	NOUN
abr-263	123	7	,	,	PUNCT
abr-263	123	8	is	be	AUX
abr-263	123	9	constructed	construct	VERB
abr-263	123	10	as	as	ADP
abr-263	123	11	discontinued	discontinue	VERB
abr-263	123	12	operations	operation	NOUN
abr-263	123	13	(	(	PUNCT
abr-263	123	14	compustat	compustat	PROPN
abr-263	123	15	data	datum	NOUN
abr-263	123	16	item	item	NOUN
abr-263	123	17	do	do	AUX
abr-263	123	18	)	)	PUNCT
abr-263	123	19	divided	divide	VERB
abr-263	123	20	by	by	ADP
abr-263	123	21	total	total	ADJ
abr-263	123	22	assets	asset	NOUN
abr-263	123	23	(	(	PUNCT
abr-263	123	24	compustat	compustat	NOUN
abr-263	123	25	data	data	NOUN
abr-263	123	26	item	item	NOUN
abr-263	123	27	at).4	at).4	NOUN
abr-263	123	28	a	a	DET
abr-263	123	29	significant	significant	ADJ
abr-263	123	30	doat	doat	NOUN
abr-263	123	31	coefficient	coefficient	NOUN
abr-263	123	32	suggests	suggest	VERB
abr-263	123	33	credit	credit	NOUN
abr-263	123	34	rating	rating	NOUN
abr-263	123	35	agencies	agency	NOUN
abr-263	123	36	perceive	perceive	VERB
abr-263	123	37	discontinued	discontinue	VERB
abr-263	123	38	operations	operation	NOUN
abr-263	123	39	as	as	ADP
abr-263	123	40	being	be	AUX
abr-263	123	41	relevant	relevant	ADJ
abr-263	123	42	to	to	ADP
abr-263	123	43	assigning	assign	VERB
abr-263	123	44	a	a	DET
abr-263	123	45	credit	credit	NOUN
abr-263	123	46	rating	rating	NOUN
abr-263	123	47	–	–	PUNCT
abr-263	123	48	they	they	PRON
abr-263	123	49	are	be	AUX
abr-263	123	50	expected	expect	VERB
abr-263	123	51	to	to	PART
abr-263	123	52	have	have	VERB
abr-263	123	53	some	some	DET
abr-263	123	54	persistence	persistence	NOUN
abr-263	123	55	.	.	PUNCT
abr-263	124	1	variables	variable	NOUN
abr-263	124	2	that	that	SCONJ
abr-263	124	3	prior	prior	ADJ
abr-263	124	4	research	research	NOUN
abr-263	124	5	has	have	AUX
abr-263	124	6	shown	show	VERB
abr-263	124	7	to	to	PART
abr-263	124	8	be	be	AUX
abr-263	124	9	highly	highly	ADV
abr-263	124	10	correlated	correlate	VERB
abr-263	124	11	with	with	ADP
abr-263	124	12	credit	credit	NOUN
abr-263	124	13	ratings	rating	NOUN
abr-263	124	14	are	be	AUX
abr-263	124	15	included	include	VERB
abr-263	124	16	in	in	ADP
abr-263	124	17	the	the	DET
abr-263	124	18	regression	regression	NOUN
abr-263	124	19	equation	equation	NOUN
abr-263	124	20	.	.	PUNCT
abr-263	125	1	these	these	PRON
abr-263	125	2	are	be	AUX
abr-263	125	3	,	,	PUNCT
abr-263	125	4	leverage	leverage	NOUN
abr-263	125	5	(	(	PUNCT
abr-263	125	6	lev	lev	NOUN
abr-263	125	7	)	)	PUNCT
abr-263	125	8	,	,	PUNCT
abr-263	125	9	which	which	PRON
abr-263	125	10	is	be	AUX
abr-263	125	11	calculated	calculate	VERB
abr-263	125	12	as	as	ADP
abr-263	125	13	long	long	ADJ
abr-263	125	14	-	-	PUNCT
abr-263	125	15	term	term	NOUN
abr-263	125	16	debt	debt	NOUN
abr-263	125	17	(	(	PUNCT
abr-263	125	18	compustat	compustat	NOUN
abr-263	125	19	data	data	NOUN
abr-263	125	20	item	item	NOUN
abr-263	125	21	dltt	dltt	PROPN
abr-263	125	22	)	)	PUNCT
abr-263	125	23	divided	divide	VERB
abr-263	125	24	by	by	ADP
abr-263	125	25	long	long	ADJ
abr-263	125	26	-	-	PUNCT
abr-263	125	27	term	term	NOUN
abr-263	125	28	debt	debt	NOUN
abr-263	125	29	plus	plus	CCONJ
abr-263	125	30	total	total	ADJ
abr-263	125	31	assets	asset	NOUN
abr-263	125	32	.	.	PUNCT
abr-263	126	1	this	this	DET
abr-263	126	2	variable	variable	NOUN
abr-263	126	3	is	be	AUX
abr-263	126	4	expected	expect	VERB
abr-263	126	5	to	to	PART
abr-263	126	6	have	have	VERB
abr-263	126	7	a	a	DET
abr-263	126	8	negative	negative	ADJ
abr-263	126	9	coefficient	coefficient	NOUN
abr-263	126	10	since	since	SCONJ
abr-263	126	11	higher	high	ADJ
abr-263	126	12	leverage	leverage	NOUN
abr-263	126	13	is	be	AUX
abr-263	126	14	expected	expect	VERB
abr-263	126	15	to	to	PART
abr-263	126	16	be	be	AUX
abr-263	126	17	negatively	negatively	ADV
abr-263	126	18	related	relate	VERB
abr-263	126	19	to	to	ADP
abr-263	126	20	a	a	DET
abr-263	126	21	firm	firm	NOUN
abr-263	126	22	’s	’s	PART
abr-263	126	23	credit	credit	NOUN
abr-263	126	24	rating	rating	NOUN
abr-263	126	25	.	.	PUNCT
abr-263	127	1	return	return	NOUN
abr-263	127	2	,	,	PUNCT
abr-263	127	3	calculated	calculate	VERB
abr-263	127	4	as	as	ADP
abr-263	127	5	operating	operate	VERB
abr-263	127	6	income	income	NOUN
abr-263	127	7	(	(	PUNCT
abr-263	127	8	compustat	compustat	PROPN
abr-263	127	9	data	data	PROPN
abr-263	127	10	item	item	PROPN
abr-263	127	11	ebit	ebit	PROPN
abr-263	127	12	)	)	PUNCT
abr-263	127	13	divided	divide	VERB
abr-263	127	14	by	by	ADP
abr-263	127	15	sales	sale	NOUN
abr-263	127	16	(	(	PUNCT
abr-263	127	17	compustat	compustat	NOUN
abr-263	127	18	data	datum	NOUN
abr-263	127	19	item	item	NOUN
abr-263	127	20	sale	sale	NOUN
abr-263	127	21	)	)	PUNCT
abr-263	127	22	,	,	PUNCT
abr-263	127	23	is	be	AUX
abr-263	127	24	expected	expect	VERB
abr-263	127	25	to	to	PART
abr-263	127	26	be	be	AUX
abr-263	127	27	positive	positive	ADJ
abr-263	127	28	since	since	SCONJ
abr-263	127	29	favorable	favorable	ADJ
abr-263	127	30	operating	operating	NOUN
abr-263	127	31	performance	performance	NOUN
abr-263	127	32	positively	positively	ADV
abr-263	127	33	impacts	impact	VERB
abr-263	127	34	credit	credit	NOUN
abr-263	127	35	ratings	rating	NOUN
abr-263	127	36	.	.	PUNCT
abr-263	128	1	the	the	DET
abr-263	128	2	interest	interest	NOUN
abr-263	128	3	coverage	coverage	NOUN
abr-263	128	4	ratio	ratio	NOUN
abr-263	128	5	,	,	PUNCT
abr-263	128	6	intcov	intcov	ADJ
abr-263	128	7	,	,	PUNCT
abr-263	128	8	is	be	AUX
abr-263	128	9	earnings	earning	NOUN
abr-263	128	10	before	before	ADP
abr-263	128	11	interest	interest	NOUN
abr-263	128	12	and	and	CCONJ
abr-263	128	13	taxes	taxis	NOUN
abr-263	128	14	(	(	PUNCT
abr-263	128	15	compustat	compustat	NOUN
abr-263	128	16	data	data	PROPN
abr-263	128	17	item	item	PROPN
abr-263	128	18	ebit	ebit	PROPN
abr-263	128	19	)	)	PUNCT
abr-263	128	20	divided	divide	VERB
abr-263	128	21	by	by	ADP
abr-263	128	22	interest	interest	NOUN
abr-263	128	23	expense	expense	NOUN
abr-263	128	24	(	(	PUNCT
abr-263	128	25	compustat	compustat	NOUN
abr-263	128	26	data	data	NOUN
abr-263	128	27	item	item	NOUN
abr-263	128	28	xint	xint	NOUN
abr-263	128	29	)	)	PUNCT
abr-263	128	30	.	.	PUNCT
abr-263	129	1	the	the	DET
abr-263	129	2	coefficient	coefficient	NOUN
abr-263	129	3	on	on	ADP
abr-263	129	4	intcov	intcov	PROPN
abr-263	129	5	is	be	AUX
abr-263	129	6	expected	expect	VERB
abr-263	129	7	to	to	PART
abr-263	129	8	be	be	AUX
abr-263	129	9	positive	positive	ADJ
abr-263	129	10	since	since	SCONJ
abr-263	129	11	a	a	DET
abr-263	129	12	higher	high	ADJ
abr-263	129	13	coverage	coverage	NOUN
abr-263	129	14	ratio	ratio	NOUN
abr-263	129	15	represents	represent	VERB
abr-263	129	16	a	a	DET
abr-263	129	17	better	well	ADJ
abr-263	129	18	ability	ability	NOUN
abr-263	129	19	to	to	PART
abr-263	129	20	meet	meet	VERB
abr-263	129	21	interest	interest	NOUN
abr-263	129	22	payments	payment	NOUN
abr-263	129	23	.	.	PUNCT
abr-263	130	1	logat	logat	ADJ
abr-263	130	2	is	be	AUX
abr-263	130	3	the	the	DET
abr-263	130	4	log	log	NOUN
abr-263	130	5	of	of	ADP
abr-263	130	6	total	total	ADJ
abr-263	130	7	assets	asset	NOUN
abr-263	130	8	.	.	PUNCT
abr-263	131	1	a	a	DET
abr-263	131	2	positive	positive	ADJ
abr-263	131	3	coefficient	coefficient	NOUN
abr-263	131	4	is	be	AUX
abr-263	131	5	expected	expect	VERB
abr-263	131	6	since	since	SCONJ
abr-263	131	7	larger	large	ADJ
abr-263	131	8	firms	firm	NOUN
abr-263	131	9	tend	tend	VERB
abr-263	131	10	to	to	PART
abr-263	131	11	be	be	AUX
abr-263	131	12	less	less	ADV
abr-263	131	13	risky	risky	ADJ
abr-263	131	14	.	.	PUNCT
abr-263	132	1	debt	debt	NOUN
abr-263	132	2	coverage	coverage	NOUN
abr-263	132	3	,	,	PUNCT
abr-263	132	4	debtcov	debtcov	NOUN
abr-263	132	5	,	,	PUNCT
abr-263	132	6	is	be	AUX
abr-263	132	7	measured	measure	VERB
abr-263	132	8	as	as	ADP
abr-263	132	9	earnings	earning	NOUN
abr-263	132	10	before	before	ADP
abr-263	132	11	interest	interest	NOUN
abr-263	132	12	(	(	PUNCT
abr-263	132	13	compustat	compustat	PROPN
abr-263	132	14	data	data	PROPN
abr-263	132	15	item	item	PROPN
abr-263	132	16	ebitda	ebitda	PROPN
abr-263	132	17	)	)	PUNCT
abr-263	132	18	less	less	ADJ
abr-263	132	19	interest	interest	NOUN
abr-263	132	20	expense	expense	NOUN
abr-263	132	21	(	(	PUNCT
abr-263	132	22	compustat	compustat	NOUN
abr-263	132	23	data	data	NOUN
abr-263	132	24	item	item	NOUN
abr-263	132	25	xint	xint	NOUN
abr-263	132	26	)	)	PUNCT
abr-263	132	27	and	and	CCONJ
abr-263	132	28	taxes	taxis	NOUN
abr-263	132	29	(	(	PUNCT
abr-263	132	30	compustat	compustat	NOUN
abr-263	132	31	data	data	PROPN
abr-263	132	32	item	item	PROPN
abr-263	132	33	txt	txt	PROPN
abr-263	132	34	)	)	PUNCT
abr-263	132	35	,	,	PUNCT
abr-263	132	36	divided	divide	VERB
abr-263	132	37	by	by	ADP
abr-263	132	38	total	total	ADJ
abr-263	132	39	liabilities	liability	NOUN
abr-263	132	40	(	(	PUNCT
abr-263	132	41	compustat	compustat	PROPN
abr-263	132	42	data	datum	NOUN
abr-263	132	43	item	item	NOUN
abr-263	132	44	lt	lt	PROPN
abr-263	132	45	)	)	PUNCT
abr-263	132	46	.	.	PUNCT
abr-263	133	1	debtcov	debtcov	NOUN
abr-263	133	2	is	be	AUX
abr-263	133	3	expected	expect	VERB
abr-263	133	4	to	to	PART
abr-263	133	5	have	have	VERB
abr-263	133	6	a	a	DET
abr-263	133	7	positive	positive	ADJ
abr-263	133	8	coefficient	coefficient	NOUN
abr-263	133	9	as	as	SCONJ
abr-263	133	10	greater	great	ADJ
abr-263	133	11	liquidity	liquidity	NOUN
abr-263	133	12	suggests	suggest	VERB
abr-263	133	13	lower	low	ADJ
abr-263	133	14	risk	risk	NOUN
abr-263	133	15	.	.	PUNCT
abr-263	134	1	previous	previous	ADJ
abr-263	134	2	studies	study	NOUN
abr-263	134	3	provide	provide	VERB
abr-263	134	4	evidence	evidence	NOUN
abr-263	134	5	that	that	SCONJ
abr-263	134	6	as	as	ADP
abr-263	134	7	a	a	DET
abr-263	134	8	firm	firm	NOUN
abr-263	134	9	’s	’s	PART
abr-263	134	10	equity	equity	NOUN
abr-263	134	11	risk	risk	NOUN
abr-263	134	12	increases	increase	NOUN
abr-263	134	13	(	(	PUNCT
abr-263	134	14	beta	beta	NOUN
abr-263	134	15	)	)	PUNCT
abr-263	134	16	,	,	PUNCT
abr-263	134	17	it	it	PRON
abr-263	134	18	is	be	AUX
abr-263	134	19	less	less	ADV
abr-263	134	20	likely	likely	ADJ
abr-263	134	21	to	to	PART
abr-263	134	22	service	service	VERB
abr-263	134	23	its	its	PRON
abr-263	134	24	debt	debt	NOUN
abr-263	134	25	.	.	PUNCT
abr-263	135	1	consistent	consistent	ADJ
abr-263	135	2	with	with	ADP
abr-263	135	3	prior	prior	ADJ
abr-263	135	4	studies	study	NOUN
abr-263	135	5	investigating	investigate	VERB
abr-263	135	6	credit	credit	NOUN
abr-263	135	7	ratings	rating	NOUN
abr-263	135	8	,	,	PUNCT
abr-263	135	9	(	(	PUNCT
abr-263	135	10	blume	blume	PROPN
abr-263	135	11	et	et	PROPN
abr-263	135	12	al	al	PROPN
abr-263	135	13	.	.	PROPN
abr-263	135	14	,1998	,1998	PROPN
abr-263	135	15	;	;	PUNCT
abr-263	135	16	jorion	jorion	NOUN
abr-263	135	17	et	et	PROPN
abr-263	135	18	al	al	PROPN
abr-263	135	19	.	.	PROPN
abr-263	135	20	,	,	PUNCT
abr-263	135	21	2009	2009	NUM
abr-263	135	22	;	;	PUNCT
abr-263	135	23	ziebart	ziebart	PROPN
abr-263	135	24	&	&	CCONJ
abr-263	135	25	reiter	reiter	PROPN
abr-263	135	26	,	,	PUNCT
abr-263	135	27	1992	1992	NUM
abr-263	135	28	)	)	PUNCT
abr-263	135	29	,	,	PUNCT
abr-263	135	30	the	the	DET
abr-263	135	31	study	study	NOUN
abr-263	135	32	includes	include	VERB
abr-263	135	33	beta	beta	NOUN
abr-263	135	34	in	in	ADP
abr-263	135	35	the	the	DET
abr-263	135	36	equation	equation	NOUN
abr-263	135	37	and	and	CCONJ
abr-263	135	38	estimated	estimate	VERB
abr-263	135	39	it	it	PRON
abr-263	135	40	using	use	VERB
abr-263	135	41	monthly	monthly	ADJ
abr-263	135	42	returns	return	NOUN
abr-263	135	43	over	over	ADP
abr-263	135	44	the	the	DET
abr-263	135	45	sixty	sixty	NUM
abr-263	135	46	-	-	PUNCT
abr-263	135	47	month	month	NOUN
abr-263	135	48	period	period	NOUN
abr-263	135	49	prior	prior	ADV
abr-263	135	50	to	to	ADP
abr-263	135	51	the	the	DET
abr-263	135	52	fiscal	fiscal	ADJ
abr-263	135	53	year	year	NOUN
abr-263	135	54	-	-	PUNCT
abr-263	135	55	end	end	NOUN
abr-263	135	56	.	.	PUNCT
abr-263	136	1	it	it	PRON
abr-263	136	2	is	be	AUX
abr-263	136	3	expected	expect	VERB
abr-263	136	4	to	to	PART
abr-263	136	5	have	have	VERB
abr-263	136	6	a	a	DET
abr-263	136	7	negative	negative	ADJ
abr-263	136	8	coefficient	coefficient	NOUN
abr-263	136	9	as	as	ADP
abr-263	136	10	more	more	ADJ
abr-263	136	11	risk	risk	NOUN
abr-263	136	12	,	,	PUNCT
abr-263	136	13	higher	high	ADJ
abr-263	136	14	beta	beta	NOUN
abr-263	136	15	,	,	PUNCT
abr-263	136	16	should	should	AUX
abr-263	136	17	result	result	VERB
abr-263	136	18	in	in	ADP
abr-263	136	19	lower	low	ADJ
abr-263	136	20	credit	credit	NOUN
abr-263	136	21	ratings	rating	NOUN
abr-263	136	22	.	.	PUNCT
abr-263	137	1	to	to	PART
abr-263	137	2	control	control	VERB
abr-263	137	3	for	for	ADP
abr-263	137	4	industry	industry	NOUN
abr-263	137	5	-	-	PUNCT
abr-263	137	6	specific	specific	ADJ
abr-263	137	7	fixed	fix	VERB
abr-263	137	8	effects	effect	NOUN
abr-263	137	9	,	,	PUNCT
abr-263	137	10	the	the	DET
abr-263	137	11	study	study	NOUN
abr-263	137	12	includes	include	VERB
abr-263	137	13	industry	industry	NOUN
abr-263	137	14	,	,	PUNCT
abr-263	137	15	which	which	PRON
abr-263	137	16	is	be	AUX
abr-263	137	17	one	one	NUM
abr-263	137	18	of	of	ADP
abr-263	137	19	15	15	NUM
abr-263	137	20	(	(	PUNCT
abr-263	137	21	16	16	NUM
abr-263	137	22	industries	industry	NOUN
abr-263	137	23	detailed	detail	VERB
abr-263	137	24	in	in	ADP
abr-263	137	25	table	table	NOUN
abr-263	137	26	2	2	NUM
abr-263	137	27	,	,	PUNCT
abr-263	137	28	minus	minus	CCONJ
abr-263	137	29	1	1	NUM
abr-263	137	30	)	)	PUNCT
abr-263	137	31	indicator	indicator	NOUN
abr-263	137	32	variables	variable	NOUN
abr-263	137	33	to	to	PART
abr-263	137	34	control	control	VERB
abr-263	137	35	for	for	ADP
abr-263	137	36	industry	industry	NOUN
abr-263	137	37	-	-	PUNCT
abr-263	137	38	specific	specific	ADJ
abr-263	137	39	fixed	fix	VERB
abr-263	137	40	effects	effect	NOUN
abr-263	137	41	(	(	PUNCT
abr-263	137	42	barth	barth	NOUN
abr-263	137	43	et	et	PROPN
abr-263	137	44	al	al	PROPN
abr-263	137	45	.	.	PROPN
abr-263	137	46	,	,	PUNCT
abr-263	137	47	1998	1998	NUM
abr-263	137	48	;	;	PUNCT
abr-263	137	49	easton	easton	PROPN
abr-263	137	50	&	&	CCONJ
abr-263	137	51	pae	pae	PROPN
abr-263	137	52	,	,	PUNCT
abr-263	137	53	2004	2004	NUM
abr-263	137	54	)	)	PUNCT
abr-263	137	55	.	.	PUNCT
abr-263	138	1	in	in	ADP
abr-263	138	2	addition	addition	NOUN
abr-263	138	3	,	,	PUNCT
abr-263	138	4	to	to	PART
abr-263	138	5	control	control	VERB
abr-263	138	6	for	for	ADP
abr-263	138	7	the	the	DET
abr-263	138	8	year	year	NOUN
abr-263	138	9	specific	specific	ADJ
abr-263	138	10	fixed	fix	VERB
abr-263	138	11	effects	effect	NOUN
abr-263	138	12	,	,	PUNCT
abr-263	138	13	the	the	DET
abr-263	138	14	variable	variable	ADJ
abr-263	138	15	year	year	NOUN
abr-263	138	16	is	be	AUX
abr-263	138	17	included	include	VERB
abr-263	138	18	.	.	PUNCT
abr-263	139	1	table	table	NOUN
abr-263	139	2	4	4	NUM
abr-263	139	3	definition	definition	NOUN
abr-263	139	4	of	of	ADP
abr-263	139	5	regression	regression	NOUN
abr-263	139	6	dependent	dependent	ADJ
abr-263	139	7	and	and	CCONJ
abr-263	139	8	independent	independent	ADJ
abr-263	139	9	variables	variable	NOUN
abr-263	139	10	compustat	compustat	NOUN
abr-263	139	11	data	datum	NOUN
abr-263	139	12	items	item	NOUN
abr-263	139	13	in	in	ADP
abr-263	139	14	(	(	PUNCT
abr-263	139	15	italics	italic	NOUN
abr-263	139	16	)	)	PUNCT
abr-263	139	17	(	(	PUNCT
abr-263	139	18	addition	addition	NOUN
abr-263	139	19	(	(	PUNCT
abr-263	139	20	+	+	NOUN
abr-263	139	21	)	)	PUNCT
abr-263	139	22	and	and	CCONJ
abr-263	139	23	subtraction	subtraction	NOUN
abr-263	139	24	(	(	PUNCT
abr-263	139	25	-	-	PUNCT
abr-263	139	26	)	)	PUNCT
abr-263	139	27	assumed	assume	VERB
abr-263	139	28	to	to	PART
abr-263	139	29	occur	occur	VERB
abr-263	139	30	before	before	ADP
abr-263	139	31	division	division	NOUN
abr-263	139	32	(	(	PUNCT
abr-263	139	33	/	/	SYM
abr-263	139	34	)	)	PUNCT
abr-263	139	35	)	)	PUNCT
abr-263	139	36	variable	variable	ADJ
abr-263	139	37	definition	definition	NOUN
abr-263	139	38	4	4	NUM
abr-263	139	39	because	because	SCONJ
abr-263	139	40	discontinued	discontinued	ADJ
abr-263	139	41	operations	operation	NOUN
abr-263	139	42	are	be	AUX
abr-263	139	43	typically	typically	ADV
abr-263	139	44	comprised	comprise	VERB
abr-263	139	45	of	of	ADP
abr-263	139	46	two	two	NUM
abr-263	139	47	components	component	NOUN
abr-263	139	48	,	,	PUNCT
abr-263	139	49	gains	gain	NOUN
abr-263	139	50	or	or	CCONJ
abr-263	139	51	losses	loss	NOUN
abr-263	139	52	on	on	ADP
abr-263	139	53	the	the	DET
abr-263	139	54	sale	sale	NOUN
abr-263	139	55	of	of	ADP
abr-263	139	56	assets	asset	NOUN
abr-263	139	57	and	and	CCONJ
abr-263	139	58	net	net	ADJ
abr-263	139	59	operating	operating	NOUN
abr-263	139	60	costs	cost	NOUN
abr-263	139	61	expected	expect	VERB
abr-263	139	62	to	to	PART
abr-263	139	63	be	be	AUX
abr-263	139	64	incurred	incur	VERB
abr-263	139	65	prior	prior	ADV
abr-263	139	66	to	to	ADP
abr-263	139	67	disposition	disposition	NOUN
abr-263	139	68	of	of	ADP
abr-263	139	69	the	the	DET
abr-263	139	70	discontinued	discontinued	ADJ
abr-263	139	71	unit	unit	NOUN
abr-263	139	72	,	,	PUNCT
abr-263	139	73	and	and	CCONJ
abr-263	139	74	the	the	DET
abr-263	139	75	recorded	record	VERB
abr-263	139	76	value	value	NOUN
abr-263	139	77	of	of	ADP
abr-263	139	78	total	total	ADJ
abr-263	139	79	assets	asset	NOUN
abr-263	139	80	is	be	AUX
abr-263	139	81	more	more	ADV
abr-263	139	82	stable	stable	ADJ
abr-263	139	83	than	than	ADP
abr-263	139	84	operating	operate	VERB
abr-263	139	85	income	income	NOUN
abr-263	139	86	or	or	CCONJ
abr-263	139	87	sales	sale	NOUN
abr-263	139	88	,	,	PUNCT
abr-263	139	89	doat	doat	NOUN
abr-263	139	90	is	be	AUX
abr-263	139	91	deflated	deflate	VERB
abr-263	139	92	by	by	ADP
abr-263	139	93	total	total	ADJ
abr-263	139	94	assets	asset	NOUN
abr-263	139	95	.	.	PUNCT
abr-263	140	1	deflating	deflate	VERB
abr-263	140	2	by	by	ADP
abr-263	140	3	total	total	ADJ
abr-263	140	4	assets	asset	NOUN
abr-263	140	5	is	be	AUX
abr-263	140	6	also	also	ADV
abr-263	140	7	consistent	consistent	ADJ
abr-263	140	8	with	with	ADP
abr-263	140	9	the	the	DET
abr-263	140	10	methodology	methodology	NOUN
abr-263	140	11	used	use	VERB
abr-263	140	12	by	by	ADP
abr-263	140	13	guragai	guragai	NOUN
abr-263	140	14	et	et	PROPN
abr-263	140	15	al	al	PROPN
abr-263	140	16	.	.	PROPN
abr-263	141	1	(	(	PUNCT
abr-263	141	2	2020	2020	NUM
abr-263	141	3	)	)	PUNCT
abr-263	141	4	.	.	PUNCT
abr-263	142	1	90	90	NUM
abr-263	142	2	dependent	dependent	ADJ
abr-263	142	3	variable	variable	NOUN
abr-263	142	4	:	:	PUNCT
abr-263	142	5	creditrating	creditrate	VERB
abr-263	142	6	standard	standard	PROPN
abr-263	142	7	&	&	CCONJ
abr-263	142	8	poor	poor	PROPN
abr-263	142	9	’s	’s	PART
abr-263	142	10	domestic	domestic	ADJ
abr-263	142	11	long	long	ADJ
abr-263	142	12	-	-	PUNCT
abr-263	142	13	term	term	NOUN
abr-263	142	14	issuer	issuer	NOUN
abr-263	142	15	credit	credit	NOUN
abr-263	142	16	rating	rating	NOUN
abr-263	142	17	(	(	PUNCT
abr-263	142	18	splticrm	splticrm	NOUN
abr-263	142	19	)	)	PUNCT
abr-263	142	20	,	,	PUNCT
abr-263	142	21	converted	convert	VERB
abr-263	142	22	from	from	ADP
abr-263	142	23	letter	letter	NOUN
abr-263	142	24	grades	grade	NOUN
abr-263	142	25	to	to	ADP
abr-263	142	26	numerical	numerical	ADJ
abr-263	142	27	equivalents	equivalent	NOUN
abr-263	142	28	.	.	PUNCT
abr-263	143	1	to	to	PART
abr-263	143	2	provide	provide	VERB
abr-263	143	3	sufficient	sufficient	ADJ
abr-263	143	4	time	time	NOUN
abr-263	143	5	for	for	ADP
abr-263	143	6	a	a	DET
abr-263	143	7	firm	firm	NOUN
abr-263	143	8	’s	’s	PART
abr-263	143	9	credit	credit	NOUN
abr-263	143	10	rating	rating	NOUN
abr-263	143	11	to	to	PART
abr-263	143	12	reflect	reflect	VERB
abr-263	143	13	the	the	DET
abr-263	143	14	financial	financial	ADJ
abr-263	143	15	reporting	reporting	NOUN
abr-263	143	16	of	of	ADP
abr-263	143	17	the	the	DET
abr-263	143	18	most	most	ADV
abr-263	143	19	recent	recent	ADJ
abr-263	143	20	fiscal	fiscal	ADJ
abr-263	143	21	year	year	NOUN
abr-263	143	22	-	-	PUNCT
abr-263	143	23	end	end	NOUN
abr-263	143	24	,	,	PUNCT
abr-263	143	25	the	the	DET
abr-263	143	26	rating	rating	NOUN
abr-263	143	27	is	be	AUX
abr-263	143	28	measured	measure	VERB
abr-263	143	29	four	four	NUM
abr-263	143	30	months	month	NOUN
abr-263	143	31	after	after	ADP
abr-263	143	32	the	the	DET
abr-263	143	33	date	date	NOUN
abr-263	143	34	of	of	ADP
abr-263	143	35	each	each	DET
abr-263	143	36	observation	observation	NOUN
abr-263	143	37	’s	’s	PART
abr-263	143	38	fiscal	fiscal	ADJ
abr-263	143	39	year	year	NOUN
abr-263	143	40	-	-	PUNCT
abr-263	143	41	end	end	NOUN
abr-263	143	42	.	.	PUNCT
abr-263	144	1	independent	independent	ADJ
abr-263	144	2	variables	variable	NOUN
abr-263	144	3	:	:	PUNCT
abr-263	144	4	doat	doat	NOUN
abr-263	144	5	discontinued	discontinue	VERB
abr-263	144	6	operations	operation	NOUN
abr-263	144	7	(	(	PUNCT
abr-263	144	8	do	do	AUX
abr-263	144	9	)	)	PUNCT
abr-263	144	10	divided	divide	VERB
abr-263	144	11	by	by	ADP
abr-263	144	12	total	total	ADJ
abr-263	144	13	assets	asset	NOUN
abr-263	144	14	(	(	PUNCT
abr-263	144	15	at	at	ADP
abr-263	144	16	)	)	PUNCT
abr-263	144	17	.	.	PUNCT
abr-263	145	1	intcov	intcov	ADJ
abr-263	145	2	interest	interest	NOUN
abr-263	145	3	coverage	coverage	NOUN
abr-263	145	4	is	be	AUX
abr-263	145	5	earnings	earning	NOUN
abr-263	145	6	before	before	ADP
abr-263	145	7	interest	interest	NOUN
abr-263	145	8	and	and	CCONJ
abr-263	145	9	taxes	taxis	NOUN
abr-263	145	10	(	(	PUNCT
abr-263	145	11	ebit	ebit	NOUN
abr-263	145	12	)	)	PUNCT
abr-263	145	13	/	/	SYM
abr-263	145	14	interest	interest	NOUN
abr-263	145	15	expense	expense	NOUN
abr-263	145	16	(	(	PUNCT
abr-263	145	17	xint	xint	NOUN
abr-263	145	18	)	)	PUNCT
abr-263	145	19	.	.	PUNCT
abr-263	146	1	if	if	SCONJ
abr-263	146	2	interest	interest	NOUN
abr-263	146	3	coverage	coverage	NOUN
abr-263	146	4	ratio	ratio	NOUN
abr-263	146	5	is	be	AUX
abr-263	146	6	<	<	X
abr-263	146	7	-1	-1	PUNCT
abr-263	146	8	then	then	ADV
abr-263	146	9	it	it	PRON
abr-263	146	10	is	be	AUX
abr-263	146	11	set	set	VERB
abr-263	146	12	to	to	ADP
abr-263	146	13	=	=	PUNCT
abr-263	146	14	-1	-1	PUNCT
abr-263	146	15	and	and	CCONJ
abr-263	146	16	if	if	SCONJ
abr-263	146	17	>	>	X
abr-263	146	18	25	25	NUM
abr-263	146	19	then	then	ADV
abr-263	146	20	set	set	VERB
abr-263	146	21	to	to	ADP
abr-263	146	22	25	25	NUM
abr-263	146	23	.	.	PUNCT
abr-263	147	1	an	an	DET
abr-263	147	2	average	average	NOUN
abr-263	147	3	of	of	ADP
abr-263	147	4	the	the	DET
abr-263	147	5	three	three	NUM
abr-263	147	6	most	most	ADV
abr-263	147	7	recent	recent	ADJ
abr-263	147	8	years	year	NOUN
abr-263	147	9	is	be	AUX
abr-263	147	10	used	use	VERB
abr-263	147	11	.	.	PUNCT
abr-263	148	1	lev	lev	NOUN
abr-263	148	2	leverage	leverage	NOUN
abr-263	148	3	ratio	ratio	NOUN
abr-263	148	4	is	be	AUX
abr-263	148	5	long	long	ADJ
abr-263	148	6	-	-	PUNCT
abr-263	148	7	term	term	NOUN
abr-263	148	8	debt	debt	NOUN
abr-263	148	9	(	(	PUNCT
abr-263	148	10	dltt	dltt	PROPN
abr-263	148	11	)	)	PUNCT
abr-263	148	12	/	/	SYM
abr-263	148	13	long	long	ADJ
abr-263	148	14	-	-	PUNCT
abr-263	148	15	term	term	NOUN
abr-263	148	16	debt	debt	NOUN
abr-263	148	17	(	(	PUNCT
abr-263	148	18	dltt	dltt	NOUN
abr-263	148	19	)	)	PUNCT
abr-263	149	1	+	+	CCONJ
abr-263	149	2	total	total	ADJ
abr-263	149	3	assets	asset	NOUN
abr-263	149	4	(	(	PUNCT
abr-263	149	5	at	at	ADP
abr-263	149	6	)	)	PUNCT
abr-263	149	7	.	.	PUNCT
abr-263	150	1	an	an	DET
abr-263	150	2	average	average	NOUN
abr-263	150	3	of	of	ADP
abr-263	150	4	the	the	DET
abr-263	150	5	three	three	NUM
abr-263	150	6	most	most	ADV
abr-263	150	7	recent	recent	ADJ
abr-263	150	8	years	year	NOUN
abr-263	150	9	is	be	AUX
abr-263	150	10	used	use	VERB
abr-263	150	11	.	.	PUNCT
abr-263	151	1	return	return	NOUN
abr-263	151	2	return	return	NOUN
abr-263	151	3	is	be	AUX
abr-263	151	4	operating	operate	VERB
abr-263	151	5	income	income	NOUN
abr-263	151	6	(	(	PUNCT
abr-263	151	7	ebit	ebit	PROPN
abr-263	151	8	)	)	PUNCT
abr-263	151	9	/	/	SYM
abr-263	151	10	sales	sale	NOUN
abr-263	151	11	(	(	PUNCT
abr-263	151	12	sale	sale	NOUN
abr-263	151	13	)	)	PUNCT
abr-263	151	14	.	.	PUNCT
abr-263	152	1	an	an	DET
abr-263	152	2	average	average	NOUN
abr-263	152	3	of	of	ADP
abr-263	152	4	the	the	DET
abr-263	152	5	three	three	NUM
abr-263	152	6	most	most	ADV
abr-263	152	7	recent	recent	ADJ
abr-263	152	8	years	year	NOUN
abr-263	152	9	is	be	AUX
abr-263	152	10	used	use	VERB
abr-263	152	11	.	.	PUNCT
abr-263	153	1	debtcov	debtcov	NOUN
abr-263	153	2	debt	debt	NOUN
abr-263	153	3	coverage	coverage	NOUN
abr-263	153	4	is	be	AUX
abr-263	153	5	earnings	earning	NOUN
abr-263	153	6	before	before	ADP
abr-263	153	7	interest	interest	NOUN
abr-263	153	8	(	(	PUNCT
abr-263	153	9	ebitda	ebitda	NOUN
abr-263	153	10	)	)	PUNCT
abr-263	153	11	–	–	PUNCT
abr-263	153	12	interest	interest	NOUN
abr-263	153	13	expense	expense	NOUN
abr-263	153	14	(	(	PUNCT
abr-263	153	15	xint	xint	NOUN
abr-263	153	16	)	)	PUNCT
abr-263	153	17	–	–	PUNCT
abr-263	153	18	taxes	taxis	NOUN
abr-263	153	19	(	(	PUNCT
abr-263	153	20	txt	txt	NOUN
abr-263	153	21	)	)	PUNCT
abr-263	153	22	/	/	SYM
abr-263	153	23	total	total	ADJ
abr-263	153	24	liabilities	liability	NOUN
abr-263	153	25	(	(	PUNCT
abr-263	153	26	lt	lt	NOUN
abr-263	153	27	)	)	PUNCT
abr-263	153	28	.	.	PUNCT
abr-263	154	1	if	if	SCONJ
abr-263	154	2	debt	debt	NOUN
abr-263	154	3	coverage	coverage	NOUN
abr-263	154	4	is	be	AUX
abr-263	154	5	<	<	X
abr-263	154	6	-1	-1	PUNCT
abr-263	154	7	then	then	ADV
abr-263	154	8	it	it	PRON
abr-263	154	9	is	be	AUX
abr-263	154	10	set	set	VERB
abr-263	154	11	to	to	ADP
abr-263	154	12	=	=	PUNCT
abr-263	154	13	-1	-1	PUNCT
abr-263	154	14	and	and	CCONJ
abr-263	154	15	if	if	SCONJ
abr-263	154	16	>	>	X
abr-263	154	17	5	5	NUM
abr-263	154	18	then	then	ADV
abr-263	154	19	set	set	VERB
abr-263	154	20	to	to	ADP
abr-263	154	21	5	5	NUM
abr-263	154	22	.	.	PUNCT
abr-263	155	1	an	an	DET
abr-263	155	2	average	average	NOUN
abr-263	155	3	of	of	ADP
abr-263	155	4	the	the	DET
abr-263	155	5	three	three	NUM
abr-263	155	6	most	most	ADV
abr-263	155	7	recent	recent	ADJ
abr-263	155	8	years	year	NOUN
abr-263	155	9	is	be	AUX
abr-263	155	10	used	use	VERB
abr-263	155	11	.	.	PUNCT
abr-263	156	1	logat	logat	ADJ
abr-263	156	2	natural	natural	ADJ
abr-263	156	3	log	log	NOUN
abr-263	156	4	of	of	ADP
abr-263	156	5	total	total	ADJ
abr-263	156	6	assets	asset	NOUN
abr-263	156	7	(	(	PUNCT
abr-263	156	8	at	at	ADP
abr-263	156	9	)	)	PUNCT
abr-263	156	10	.	.	PUNCT
abr-263	157	1	beta	beta	ADJ
abr-263	157	2	market	market	NOUN
abr-263	157	3	model	model	NOUN
abr-263	157	4	betas	beta	NOUN
abr-263	157	5	were	be	AUX
abr-263	157	6	estimated	estimate	VERB
abr-263	157	7	using	use	VERB
abr-263	157	8	monthly	monthly	ADJ
abr-263	157	9	returns	return	NOUN
abr-263	157	10	over	over	ADP
abr-263	157	11	a	a	DET
abr-263	157	12	60	60	NUM
abr-263	157	13	month	month	NOUN
abr-263	157	14	period	period	NOUN
abr-263	157	15	prior	prior	ADV
abr-263	157	16	to	to	ADP
abr-263	157	17	the	the	DET
abr-263	157	18	fiscal	fiscal	ADJ
abr-263	157	19	year	year	NOUN
abr-263	157	20	-	-	PUNCT
abr-263	157	21	end	end	NOUN
abr-263	157	22	of	of	ADP
abr-263	157	23	each	each	DET
abr-263	157	24	observation	observation	NOUN
abr-263	157	25	.	.	PUNCT
abr-263	158	1	descriptive	descriptive	ADJ
abr-263	158	2	statistics	statistic	NOUN
abr-263	158	3	of	of	ADP
abr-263	158	4	variables	variable	NOUN
abr-263	158	5	included	include	VERB
abr-263	158	6	in	in	ADP
abr-263	158	7	the	the	DET
abr-263	158	8	regression	regression	NOUN
abr-263	158	9	equations	equation	NOUN
abr-263	158	10	are	be	AUX
abr-263	158	11	presented	present	VERB
abr-263	158	12	in	in	ADP
abr-263	158	13	table	table	NOUN
abr-263	158	14	5	5	NUM
abr-263	158	15	.	.	X
abr-263	158	16	panel	panel	NOUN
abr-263	158	17	a	a	DET
abr-263	158	18	shows	show	NOUN
abr-263	158	19	the	the	DET
abr-263	158	20	mean	mean	NOUN
abr-263	158	21	and	and	CCONJ
abr-263	158	22	median	median	NOUN
abr-263	158	23	of	of	ADP
abr-263	158	24	the	the	DET
abr-263	158	25	sfas	sfas	NOUN
abr-263	159	1	no	no	INTJ
abr-263	159	2	.	.	PUNCT
abr-263	160	1	144	144	NUM
abr-263	160	2	variables	variable	NOUN
abr-263	160	3	reported	report	VERB
abr-263	160	4	for	for	ADP
abr-263	160	5	discontinued	discontinued	ADJ
abr-263	160	6	operations	operation	NOUN
abr-263	160	7	and	and	CCONJ
abr-263	160	8	panel	panel	NOUN
abr-263	160	9	b	b	PROPN
abr-263	160	10	presents	present	VERB
abr-263	160	11	the	the	DET
abr-263	160	12	mean	mean	NOUN
abr-263	160	13	and	and	CCONJ
abr-263	160	14	median	median	NOUN
abr-263	160	15	for	for	ADP
abr-263	160	16	the	the	DET
abr-263	160	17	variables	variable	NOUN
abr-263	160	18	during	during	ADP
abr-263	160	19	the	the	DET
abr-263	160	20	asu	asu	PROPN
abr-263	160	21	2014	2014	NUM
abr-263	160	22	-	-	SYM
abr-263	160	23	08	08	NUM
abr-263	160	24	period	period	NOUN
abr-263	160	25	.	.	PUNCT
abr-263	161	1	also	also	ADV
abr-263	161	2	presented	present	VERB
abr-263	161	3	are	be	AUX
abr-263	161	4	the	the	DET
abr-263	161	5	25th	25th	ADJ
abr-263	161	6	and	and	CCONJ
abr-263	161	7	75th	75th	ADJ
abr-263	161	8	percentiles	percentile	NOUN
abr-263	161	9	for	for	ADP
abr-263	161	10	each	each	DET
abr-263	161	11	variable	variable	NOUN
abr-263	161	12	.	.	PUNCT
abr-263	162	1	table	table	NOUN
abr-263	162	2	5	5	NUM
abr-263	162	3	descriptive	descriptive	ADJ
abr-263	162	4	statistics	statistic	NOUN
abr-263	162	5	of	of	ADP
abr-263	162	6	dependent	dependent	ADJ
abr-263	162	7	and	and	CCONJ
abr-263	162	8	independent	independent	ADJ
abr-263	162	9	variables	variable	NOUN
abr-263	162	10	panel	panel	NOUN
abr-263	162	11	a	a	DET
abr-263	162	12	sfas	sfas	NOUN
abr-263	163	1	no	no	INTJ
abr-263	163	2	.	.	PUNCT
abr-263	164	1	144	144	NUM
abr-263	164	2	fiscal	fiscal	ADJ
abr-263	164	3	years	year	NOUN
abr-263	164	4	2012	2012	NUM
abr-263	164	5	-	-	SYM
abr-263	164	6	2014	2014	NUM
abr-263	164	7	(	(	PUNCT
abr-263	164	8	n	n	NOUN
abr-263	164	9	=	=	SYM
abr-263	164	10	798	798	NUM
abr-263	164	11	):	):	PUNCT
abr-263	164	12	variable	variable	ADJ
abr-263	164	13	mean	mean	NOUN
abr-263	164	14	25th	25th	NOUN
abr-263	164	15	median	median	PROPN
abr-263	164	16	75th	75th	ADJ
abr-263	164	17	91	91	NUM
abr-263	164	18	percentile	percentile	ADJ
abr-263	164	19	percentile	percentile	NOUN
abr-263	164	20	creditrating	creditrate	VERB
abr-263	164	21	12.312	12.312	NUM
abr-263	164	22	10.000	10.000	NUM
abr-263	164	23	13.000	13.000	NUM
abr-263	164	24	14.000	14.000	NUM
abr-263	164	25	doat	doat	NOUN
abr-263	164	26	0.002	0.002	NUM
abr-263	164	27	-0.001	-0.001	NUM
abr-263	164	28	0.000	0.000	NUM
abr-263	164	29	0.002	0.002	NUM
abr-263	164	30	intcov	intcov	ADJ
abr-263	164	31	5.887	5.887	NUM
abr-263	164	32	2.181	2.181	NUM
abr-263	164	33	3.892	3.892	NUM
abr-263	164	34	7.938	7.938	NUM
abr-263	164	35	lev	lev	NOUN
abr-263	164	36	0.466	0.466	NUM
abr-263	164	37	0.339	0.339	NUM
abr-263	164	38	0.453	0.453	NUM
abr-263	164	39	0.570	0.570	NUM
abr-263	164	40	return	return	NOUN
abr-263	164	41	0.113	0.113	NUM
abr-263	164	42	0.062	0.062	NUM
abr-263	164	43	0.103	0.103	NUM
abr-263	164	44	0.169	0.169	NUM
abr-263	164	45	debtcov	debtcov	NOUN
abr-263	164	46	0.125	0.125	NUM
abr-263	164	47	0.071	0.071	NUM
abr-263	164	48	0.115	0.115	NUM
abr-263	164	49	0.172	0.172	NUM
abr-263	164	50	logat	logat	ADJ
abr-263	164	51	8.808	8.808	NUM
abr-263	164	52	7.793	7.793	NUM
abr-263	164	53	8.666	8.666	NUM
abr-263	164	54	9.668	9.668	NUM
abr-263	164	55	beta	beta	NOUN
abr-263	164	56	1.422	1.422	NUM
abr-263	164	57	0.891	0.891	NUM
abr-263	164	58	1.328	1.328	NUM
abr-263	164	59	1.814	1.814	NUM
abr-263	164	60	panel	panel	NOUN
abr-263	164	61	b	b	PROPN
abr-263	164	62	asu	asu	PROPN
abr-263	164	63	2014	2014	NUM
abr-263	164	64	-	-	SYM
abr-263	164	65	08	08	NUM
abr-263	164	66	fiscal	fiscal	ADJ
abr-263	164	67	years	year	NOUN
abr-263	164	68	2015	2015	NUM
abr-263	164	69	-	-	SYM
abr-263	164	70	2017	2017	NUM
abr-263	164	71	(	(	PUNCT
abr-263	164	72	n	n	NOUN
abr-263	164	73	=	=	SYM
abr-263	164	74	524	524	NUM
abr-263	164	75	):	):	PUNCT
abr-263	164	76	variable	variable	ADJ
abr-263	164	77	mean	mean	PROPN
abr-263	164	78	25th	25th	PROPN
abr-263	164	79	percentile	percentile	ADJ
abr-263	164	80	median	median	ADJ
abr-263	164	81	75th	75th	ADJ
abr-263	164	82	percentile	percentile	NOUN
abr-263	164	83	creditrating	creditrate	VERB
abr-263	164	84	12.390	12.390	NUM
abr-263	164	85	10.000	10.000	NUM
abr-263	164	86	13.000	13.000	NUM
abr-263	164	87	14.000	14.000	NUM
abr-263	164	88	doat	doat	NOUN
abr-263	164	89	0.002	0.002	NUM
abr-263	164	90	-0.001	-0.001	NOUN
abr-263	164	91	0.000	0.000	NUM
abr-263	164	92	0.001	0.001	NUM
abr-263	164	93	intcov	intcov	ADJ
abr-263	164	94	6.328	6.328	NUM
abr-263	164	95	2.609	2.609	NUM
abr-263	164	96	4.327	4.327	NUM
abr-263	164	97	8.895	8.895	NUM
abr-263	164	98	lev	lev	NOUN
abr-263	164	99	0.487	0.487	NUM
abr-263	164	100	0.358	0.358	NUM
abr-263	164	101	0.473	0.473	NUM
abr-263	164	102	0.609	0.609	NUM
abr-263	164	103	return	return	VERB
abr-263	164	104	0.106	0.106	NUM
abr-263	164	105	0.059	0.059	NUM
abr-263	164	106	0.106	0.106	NUM
abr-263	164	107	0.164	0.164	NUM
abr-263	164	108	debtcov	debtcov	NOUN
abr-263	164	109	0.125	0.125	NUM
abr-263	164	110	0.072	0.072	NUM
abr-263	164	111	0.121	0.121	NUM
abr-263	164	112	0.175	0.175	NUM
abr-263	164	113	logat	logat	NOUN
abr-263	164	114	9.008	9.008	NUM
abr-263	164	115	7.900	7.900	NUM
abr-263	164	116	8.846	8.846	NUM
abr-263	164	117	9.928	9.928	NUM
abr-263	164	118	beta	beta	NOUN
abr-263	164	119	1.317	1.317	NUM
abr-263	164	120	0.905	0.905	NUM
abr-263	164	121	1.234	1.234	NUM
abr-263	164	122	1.644	1.644	NUM
abr-263	164	123	the	the	DET
abr-263	164	124	dependent	dependent	ADJ
abr-263	164	125	variable	variable	ADJ
abr-263	164	126	creditrating	creditrating	NOUN
abr-263	164	127	is	be	AUX
abr-263	164	128	not	not	PART
abr-263	164	129	significantly	significantly	ADV
abr-263	164	130	different	different	ADJ
abr-263	164	131	between	between	ADP
abr-263	164	132	the	the	DET
abr-263	164	133	periods	period	NOUN
abr-263	164	134	(	(	PUNCT
abr-263	164	135	sfas	sfas	NOUN
abr-263	165	1	no	no	INTJ
abr-263	165	2	.	.	PUNCT
abr-263	166	1	144	144	NUM
abr-263	166	2	=	=	SYM
abr-263	166	3	12.312	12.312	NUM
abr-263	166	4	and	and	CCONJ
abr-263	166	5	asu	asu	PROPN
abr-263	166	6	2014	2014	NUM
abr-263	166	7	-	-	SYM
abr-263	166	8	08	08	NUM
abr-263	166	9	=	=	SYM
abr-263	166	10	12.390	12.390	NUM
abr-263	166	11	)	)	PUNCT
abr-263	166	12	.	.	PUNCT
abr-263	167	1	however	however	ADV
abr-263	167	2	,	,	PUNCT
abr-263	167	3	sample	sample	NOUN
abr-263	167	4	firms	firm	NOUN
abr-263	167	5	in	in	ADP
abr-263	167	6	the	the	DET
abr-263	167	7	asu	asu	PROPN
abr-263	167	8	2014	2014	NUM
abr-263	167	9	-	-	SYM
abr-263	167	10	08	08	NUM
abr-263	167	11	period	period	NOUN
abr-263	167	12	are	be	AUX
abr-263	167	13	more	more	ADV
abr-263	167	14	leveraged	leveraged	ADJ
abr-263	167	15	(	(	PUNCT
abr-263	167	16	lev	lev	NOUN
abr-263	167	17	,	,	PUNCT
abr-263	167	18	p	p	X
abr-263	167	19	<	<	X
abr-263	167	20	0.05	0.05	NUM
abr-263	167	21	)	)	PUNCT
abr-263	167	22	,	,	PUNCT
abr-263	167	23	larger	large	ADJ
abr-263	167	24	(	(	PUNCT
abr-263	167	25	logat	logat	ADJ
abr-263	167	26	,	,	PUNCT
abr-263	167	27	p	p	X
abr-263	167	28	<	<	X
abr-263	167	29	0.05	0.05	NUM
abr-263	167	30	)	)	PUNCT
abr-263	167	31	,	,	PUNCT
abr-263	167	32	and	and	CCONJ
abr-263	167	33	less	less	ADV
abr-263	167	34	risky	risky	ADJ
abr-263	167	35	(	(	PUNCT
abr-263	167	36	beta	beta	NOUN
abr-263	167	37	,	,	PUNCT
abr-263	167	38	p	p	X
abr-263	167	39	<	<	X
abr-263	167	40	0.01	0.01	NUM
abr-263	167	41	)	)	PUNCT
abr-263	167	42	than	than	ADP
abr-263	167	43	sample	sample	NOUN
abr-263	167	44	firms	firm	NOUN
abr-263	167	45	in	in	ADP
abr-263	167	46	the	the	DET
abr-263	167	47	sfas	sfas	NOUN
abr-263	167	48	no	no	INTJ
abr-263	167	49	.	.	NOUN
abr-263	168	1	144	144	NUM
abr-263	168	2	period	period	NOUN
abr-263	168	3	(	(	PUNCT
abr-263	168	4	not	not	PART
abr-263	168	5	tabulated	tabulate	VERB
abr-263	168	6	)	)	PUNCT
abr-263	168	7	.	.	PUNCT
abr-263	169	1	differences	difference	NOUN
abr-263	169	2	may	may	AUX
abr-263	169	3	,	,	PUNCT
abr-263	169	4	in	in	ADP
abr-263	169	5	part	part	NOUN
abr-263	169	6	,	,	PUNCT
abr-263	169	7	be	be	AUX
abr-263	169	8	due	due	ADJ
abr-263	169	9	to	to	ADP
abr-263	169	10	period	period	VERB
abr-263	169	11	specific	specific	ADJ
abr-263	169	12	economics	economic	NOUN
abr-263	169	13	,	,	PUNCT
abr-263	169	14	the	the	DET
abr-263	169	15	impact	impact	NOUN
abr-263	169	16	of	of	ADP
abr-263	169	17	which	which	PRON
abr-263	169	18	are	be	AUX
abr-263	169	19	accounted	account	VERB
abr-263	169	20	for	for	ADP
abr-263	169	21	in	in	ADP
abr-263	169	22	the	the	DET
abr-263	169	23	year	year	NOUN
abr-263	169	24	fixed	fix	VERB
abr-263	169	25	effects	effect	NOUN
abr-263	169	26	variables	variable	NOUN
abr-263	169	27	included	include	VERB
abr-263	169	28	in	in	ADP
abr-263	169	29	the	the	DET
abr-263	169	30	regression	regression	NOUN
abr-263	169	31	equation	equation	NOUN
abr-263	169	32	.	.	PUNCT
abr-263	170	1	discussion	discussion	NOUN
abr-263	170	2	results	result	VERB
abr-263	170	3	correlation	correlation	NOUN
abr-263	170	4	analysis	analysis	NOUN
abr-263	170	5	presented	present	VERB
abr-263	170	6	in	in	ADP
abr-263	170	7	table	table	NOUN
abr-263	170	8	6	6	NUM
abr-263	170	9	depicts	depict	VERB
abr-263	170	10	that	that	PRON
abr-263	170	11	some	some	PRON
abr-263	170	12	of	of	ADP
abr-263	170	13	the	the	DET
abr-263	170	14	independent	independent	ADJ
abr-263	170	15	variables	variable	NOUN
abr-263	170	16	used	use	VERB
abr-263	170	17	in	in	ADP
abr-263	170	18	the	the	DET
abr-263	170	19	regression	regression	NOUN
abr-263	170	20	equation	equation	NOUN
abr-263	170	21	are	be	AUX
abr-263	170	22	highly	highly	ADV
abr-263	170	23	correlated	correlate	VERB
abr-263	170	24	.	.	PUNCT
abr-263	171	1	statistical	statistical	ADJ
abr-263	171	2	diagnostics	diagnostic	NOUN
abr-263	171	3	reveal	reveal	VERB
abr-263	171	4	variance	variance	NOUN
abr-263	171	5	inflation	inflation	NOUN
abr-263	171	6	factors	factor	NOUN
abr-263	171	7	(	(	PUNCT
abr-263	171	8	vifs	vifs	PROPN
abr-263	171	9	)	)	PUNCT
abr-263	171	10	associated	associate	VERB
abr-263	171	11	with	with	ADP
abr-263	171	12	all	all	PRON
abr-263	171	13	of	of	ADP
abr-263	171	14	the	the	DET
abr-263	171	15	independent	independent	ADJ
abr-263	171	16	variables	variable	NOUN
abr-263	171	17	are	be	AUX
abr-263	171	18	less	less	ADJ
abr-263	171	19	than	than	ADP
abr-263	171	20	three	three	NUM
abr-263	171	21	.	.	PUNCT
abr-263	172	1	therefore	therefore	ADV
abr-263	172	2	,	,	PUNCT
abr-263	172	3	collinearity	collinearity	NOUN
abr-263	172	4	is	be	AUX
abr-263	172	5	not	not	PART
abr-263	172	6	adversely	adversely	ADV
abr-263	172	7	impacting	impact	VERB
abr-263	172	8	the	the	DET
abr-263	172	9	power	power	NOUN
abr-263	172	10	of	of	ADP
abr-263	172	11	the	the	DET
abr-263	172	12	study	study	NOUN
abr-263	172	13	’s	’s	PART
abr-263	172	14	tests	test	NOUN
abr-263	172	15	to	to	PART
abr-263	172	16	detect	detect	VERB
abr-263	172	17	significance	significance	NOUN
abr-263	172	18	of	of	ADP
abr-263	172	19	the	the	DET
abr-263	172	20	relationship	relationship	NOUN
abr-263	172	21	between	between	ADP
abr-263	172	22	doat	doat	NOUN
abr-263	172	23	and	and	CCONJ
abr-263	172	24	creditrating	creditrating	NOUN
abr-263	172	25	.	.	PUNCT
abr-263	173	1	92	92	NUM
abr-263	173	2	table	table	NOUN
abr-263	173	3	6	6	NUM
abr-263	173	4	correlations	correlation	NOUN
abr-263	173	5	of	of	ADP
abr-263	173	6	independent	independent	ADJ
abr-263	173	7	variables	variable	NOUN
abr-263	173	8	used	use	VERB
abr-263	173	9	in	in	ADP
abr-263	173	10	the	the	DET
abr-263	173	11	regression	regression	NOUN
abr-263	173	12	equation	equation	NOUN
abr-263	173	13	(	(	PUNCT
abr-263	173	14	n	n	NOUN
abr-263	173	15	=	=	SYM
abr-263	173	16	1,322	1,322	NUM
abr-263	173	17	)	)	PUNCT
abr-263	173	18	variable	variable	ADJ
abr-263	173	19	intcov	intcov	ADJ
abr-263	173	20	lev	lev	PROPN
abr-263	173	21	return	return	NOUN
abr-263	173	22	debtcov	debtcov	NOUN
abr-263	173	23	logat	logat	PROPN
abr-263	173	24	beta	beta	NOUN
abr-263	173	25	doat	doat	NOUN
abr-263	173	26	-0.027	-0.027	PUNCT
abr-263	173	27	-0.010	-0.010	PUNCT
abr-263	174	1	-0.065	-0.065	PUNCT
abr-263	174	2	*	*	PUNCT
abr-263	174	3	-0.011	-0.011	NUM
abr-263	175	1	-0.034	-0.034	VERB
abr-263	175	2	-0.012	-0.012	INTJ
abr-263	175	3	intcov	intcov	ADJ
abr-263	175	4	-0.578	-0.578	NOUN
abr-263	175	5	*	*	PUNCT
abr-263	175	6	*	*	PUNCT
abr-263	175	7	*	*	PUNCT
abr-263	175	8	0.258	0.258	NUM
abr-263	175	9	*	*	PUNCT
abr-263	175	10	*	*	PUNCT
abr-263	175	11	*	*	PUNCT
abr-263	175	12	0.636	0.636	NUM
abr-263	175	13	*	*	PUNCT
abr-263	175	14	*	*	PUNCT
abr-263	175	15	*	*	PUNCT
abr-263	175	16	0.158	0.158	NUM
abr-263	175	17	*	*	PUNCT
abr-263	175	18	*	*	PUNCT
abr-263	175	19	*	*	PUNCT
abr-263	175	20	-0.253	-0.253	PUNCT
abr-263	176	1	*	*	PUNCT
abr-263	176	2	*	*	PUNCT
abr-263	176	3	*	*	PUNCT
abr-263	176	4	lev	lev	NOUN
abr-263	176	5	-0.028	-0.028	PUNCT
abr-263	176	6	-0.417	-0.417	PUNCT
abr-263	176	7	*	*	PUNCT
abr-263	176	8	*	*	PUNCT
abr-263	176	9	*	*	PUNCT
abr-263	176	10	-0.118	-0.118	PUNCT
abr-263	176	11	*	*	PUNCT
abr-263	176	12	*	*	PUNCT
abr-263	176	13	*	*	PUNCT
abr-263	176	14	0.172	0.172	NUM
abr-263	176	15	*	*	PUNCT
abr-263	176	16	*	*	PUNCT
abr-263	176	17	*	*	PUNCT
abr-263	176	18	return	return	NOUN
abr-263	176	19	0.345	0.345	NUM
abr-263	176	20	*	*	PUNCT
abr-263	176	21	*	*	PUNCT
abr-263	176	22	*	*	PUNCT
abr-263	176	23	0.328	0.328	NUM
abr-263	176	24	*	*	PUNCT
abr-263	176	25	*	*	PUNCT
abr-263	176	26	*	*	PUNCT
abr-263	176	27	-0.225	-0.225	PUNCT
abr-263	176	28	*	*	PUNCT
abr-263	176	29	*	*	PUNCT
abr-263	176	30	*	*	PUNCT
abr-263	176	31	debtcov	debtcov	NOUN
abr-263	176	32	-0.094	-0.094	NOUN
abr-263	176	33	*	*	PUNCT
abr-263	176	34	*	*	PUNCT
abr-263	176	35	*	*	PUNCT
abr-263	176	36	-0.176	-0.176	NOUN
abr-263	176	37	*	*	PUNCT
abr-263	176	38	*	*	PUNCT
abr-263	176	39	*	*	NOUN
abr-263	176	40	logat	logat	ADJ
abr-263	176	41	-0.190	-0.190	ADJ
abr-263	176	42	*	*	PUNCT
abr-263	176	43	*	*	PUNCT
abr-263	176	44	*	*	PUNCT
abr-263	176	45	*	*	PUNCT
abr-263	176	46	,	,	PUNCT
abr-263	176	47	*	*	PUNCT
abr-263	176	48	*	*	PUNCT
abr-263	176	49	,	,	PUNCT
abr-263	176	50	*	*	PUNCT
abr-263	176	51	*	*	PUNCT
abr-263	176	52	*	*	PUNCT
abr-263	176	53	significant	significant	ADJ
abr-263	176	54	at	at	ADP
abr-263	176	55	p	p	X
abr-263	176	56	<	<	X
abr-263	176	57	0.05	0.05	NUM
abr-263	176	58	,	,	PUNCT
abr-263	176	59	p	p	X
abr-263	176	60	<	<	X
abr-263	176	61	0.01	0.01	NUM
abr-263	176	62	,	,	PUNCT
abr-263	176	63	p	p	X
abr-263	176	64	<	<	X
abr-263	176	65	0.001	0.001	NUM
abr-263	176	66	,	,	PUNCT
abr-263	176	67	respectively	respectively	ADV
abr-263	176	68	.	.	PUNCT
abr-263	177	1	variable	variable	ADJ
abr-263	177	2	definitions	definition	NOUN
abr-263	177	3	are	be	AUX
abr-263	177	4	shown	show	VERB
abr-263	177	5	in	in	ADP
abr-263	177	6	table	table	NOUN
abr-263	177	7	4	4	NUM
abr-263	177	8	.	.	PUNCT
abr-263	178	1	two	two	NUM
abr-263	178	2	regressions	regression	NOUN
abr-263	178	3	are	be	AUX
abr-263	178	4	estimated	estimate	VERB
abr-263	178	5	,	,	PUNCT
abr-263	178	6	one	one	NUM
abr-263	178	7	for	for	ADP
abr-263	178	8	each	each	PRON
abr-263	178	9	of	of	ADP
abr-263	178	10	the	the	DET
abr-263	178	11	time	time	NOUN
abr-263	178	12	periods	period	NOUN
abr-263	178	13	,	,	PUNCT
abr-263	178	14	sfas	sfas	NOUN
abr-263	178	15	no	no	INTJ
abr-263	178	16	.	.	PROPN
abr-263	179	1	144	144	NUM
abr-263	179	2	(	(	PUNCT
abr-263	179	3	years	year	NOUN
abr-263	179	4	2012	2012	NUM
abr-263	179	5	to	to	ADP
abr-263	179	6	2014	2014	NUM
abr-263	179	7	)	)	PUNCT
abr-263	179	8	and	and	CCONJ
abr-263	179	9	asu	asu	PROPN
abr-263	179	10	2014	2014	NUM
abr-263	179	11	-	-	SYM
abr-263	179	12	08	08	NUM
abr-263	179	13	(	(	PUNCT
abr-263	179	14	years	year	NOUN
abr-263	179	15	2015	2015	NUM
abr-263	179	16	to	to	ADP
abr-263	179	17	2017	2017	NUM
abr-263	179	18	)	)	PUNCT
abr-263	179	19	.	.	PUNCT
abr-263	180	1	the	the	DET
abr-263	180	2	results	result	NOUN
abr-263	180	3	of	of	ADP
abr-263	180	4	the	the	DET
abr-263	180	5	regressions	regression	NOUN
abr-263	180	6	are	be	AUX
abr-263	180	7	presented	present	VERB
abr-263	180	8	in	in	ADP
abr-263	180	9	table	table	NOUN
abr-263	180	10	7	7	NUM
abr-263	180	11	.	.	PUNCT
abr-263	181	1	for	for	ADP
abr-263	181	2	ease	ease	NOUN
abr-263	181	3	of	of	ADP
abr-263	181	4	interpretation	interpretation	NOUN
abr-263	181	5	,	,	PUNCT
abr-263	181	6	the	the	DET
abr-263	181	7	coefficients	coefficient	NOUN
abr-263	181	8	on	on	ADP
abr-263	181	9	the	the	DET
abr-263	181	10	fixed	fix	VERB
abr-263	181	11	effects	effect	NOUN
abr-263	181	12	variables	variable	NOUN
abr-263	181	13	are	be	AUX
abr-263	181	14	not	not	PART
abr-263	181	15	tabulated	tabulate	VERB
abr-263	181	16	.	.	PUNCT
abr-263	182	1	table	table	NOUN
abr-263	182	2	7	7	NUM
abr-263	182	3	results	result	NOUN
abr-263	182	4	of	of	ADP
abr-263	182	5	ordered	order	VERB
abr-263	182	6	probit	probit	NOUN
abr-263	182	7	for	for	ADP
abr-263	182	8	sfas	sfas	NOUN
abr-263	182	9	144	144	NUM
abr-263	182	10	(	(	PUNCT
abr-263	182	11	2012	2012	NUM
abr-263	182	12	-	-	SYM
abr-263	182	13	2014	2014	NUM
abr-263	182	14	fiscal	fiscal	ADJ
abr-263	182	15	years	year	NOUN
abr-263	182	16	)	)	PUNCT
abr-263	182	17	and	and	CCONJ
abr-263	182	18	asu	asu	PROPN
abr-263	182	19	2014	2014	NUM
abr-263	182	20	-	-	SYM
abr-263	182	21	08	08	NUM
abr-263	182	22	(	(	PUNCT
abr-263	182	23	2015	2015	NUM
abr-263	182	24	-	-	SYM
abr-263	182	25	2017	2017	NUM
abr-263	182	26	fiscal	fiscal	ADJ
abr-263	182	27	years	year	NOUN
abr-263	182	28	)	)	PUNCT
abr-263	182	29	creditrating	creditrate	VERB
abr-263	182	30	i	i	PRON
abr-263	182	31	,	,	PUNCT
abr-263	182	32	t+4	t+4	PROPN
abr-263	182	33	=	=	SYM
abr-263	182	34	α0	α0	ADJ
abr-263	182	35	+	+	CCONJ
abr-263	182	36	δ1doati	δ1doati	NOUN
abr-263	182	37	,	,	PUNCT
abr-263	182	38	t	t	PROPN
abr-263	182	39	+	+	CCONJ
abr-263	182	40	δ2intcovi	δ2intcovi	PROPN
abr-263	182	41	,	,	PUNCT
abr-263	182	42	t	t	NOUN
abr-263	182	43	+	+	CCONJ
abr-263	182	44	δ3levi	δ3levi	ADJ
abr-263	182	45	,	,	PUNCT
abr-263	182	46	t	t	NOUN
abr-263	182	47	+	+	CCONJ
abr-263	182	48	δ4returni	δ4returni	PROPN
abr-263	182	49	,	,	PUNCT
abr-263	182	50	t	t	PROPN
abr-263	182	51	+	+	CCONJ
abr-263	182	52	δ5debtcovi	δ5debtcovi	PROPN
abr-263	182	53	,	,	PUNCT
abr-263	182	54	t	t	PROPN
abr-263	182	55	+	+	CCONJ
abr-263	182	56	δ6logati	δ6logati	NOUN
abr-263	182	57	,	,	PUNCT
abr-263	182	58	t	t	PROPN
abr-263	182	59	+	+	CCONJ
abr-263	182	60	δ7betai	δ7betai	PROPN
abr-263	182	61	,	,	PUNCT
abr-263	182	62	t	t	NOUN
abr-263	182	63	+	+	CCONJ
abr-263	182	64	δ8industryi	δ8industryi	ADJ
abr-263	182	65	,	,	PUNCT
abr-263	182	66	t	t	NOUN
abr-263	182	67	+	+	CCONJ
abr-263	182	68	δ9yeari	δ9yeari	NOUN
abr-263	182	69	,	,	PUNCT
abr-263	182	70	t	t	NOUN
abr-263	182	71	+	+	CCONJ
abr-263	182	72	ei	ei	PROPN
abr-263	182	73	,	,	PUNCT
abr-263	182	74	t	t	PROPN
abr-263	182	75	.	.	PUNCT
abr-263	183	1	sfas	sfas	PROPN
abr-263	183	2	144	144	NUM
abr-263	183	3	,	,	PUNCT
abr-263	183	4	2012	2012	NUM
abr-263	183	5	-	-	SYM
abr-263	183	6	2014	2014	NUM
abr-263	183	7	asu	asu	PROPN
abr-263	183	8	2014	2014	NUM
abr-263	183	9	-	-	SYM
abr-263	183	10	08	08	NUM
abr-263	183	11	,	,	PUNCT
abr-263	183	12	2015	2015	NUM
abr-263	183	13	-	-	SYM
abr-263	183	14	2017	2017	NUM
abr-263	183	15	predicted	predict	VERB
abr-263	183	16	independent	independent	ADJ
abr-263	183	17	variables	variable	NOUN
abr-263	183	18	sign	sign	VERB
abr-263	183	19	coefficient	coefficient	VERB
abr-263	183	20	p	p	ADJ
abr-263	183	21	-	-	PUNCT
abr-263	183	22	value	value	NOUN
abr-263	183	23	coefficient	coefficient	NOUN
abr-263	183	24	p	p	NOUN
abr-263	183	25	-	-	PUNCT
abr-263	183	26	value	value	NOUN
abr-263	183	27	doat	doat	NOUN
abr-263	183	28	positive	positive	ADJ
abr-263	183	29	4.4447	4.4447	NUM
abr-263	183	30	0.013	0.013	NUM
abr-263	183	31	0.2858	0.2858	NUM
abr-263	183	32	0.887	0.887	NUM
abr-263	183	33	intcov	intcov	ADJ
abr-263	183	34	positive	positive	ADJ
abr-263	183	35	0.0625	0.0625	NUM
abr-263	183	36	<	<	X
abr-263	183	37	0.001	0.001	NUM
abr-263	183	38	0.1064	0.1064	NUM
abr-263	183	39	<	<	SYM
abr-263	183	40	0.001	0.001	NUM
abr-263	183	41	lev	lev	NOUN
abr-263	183	42	negative	negative	ADJ
abr-263	183	43	-1.6250	-1.6250	ADJ
abr-263	183	44	<	<	X
abr-263	183	45	0.001	0.001	NUM
abr-263	183	46	-1.2635	-1.2635	NOUN
abr-263	183	47	<	<	X
abr-263	183	48	0.001	0.001	NUM
abr-263	183	49	return	return	NOUN
abr-263	183	50	positive	positive	ADJ
abr-263	183	51	0.4048	0.4048	NUM
abr-263	183	52	0.427	0.427	NUM
abr-263	183	53	0.9983	0.9983	NUM
abr-263	183	54	0.128	0.128	NUM
abr-263	183	55	debtcov	debtcov	NOUN
abr-263	183	56	14.02299	14.02299	NUM
abr-263	183	57	14.02299	14.02299	NUM
abr-263	183	58	positive	positive	ADJ
abr-263	183	59	1.84631	1.84631	NUM
abr-263	183	60	0.008	0.008	NUM
abr-263	183	61	1.7843	1.7843	NUM
abr-263	183	62	0.058	0.058	NUM
abr-263	183	63	logat	logat	ADV
abr-263	183	64	positive	positive	ADJ
abr-263	183	65	0.7602	0.7602	NUM
abr-263	183	66	<	<	NOUN
abr-263	183	67	0.001	0.001	NUM
abr-263	183	68	0.6397	0.6397	NUM
abr-263	183	69	<	<	X
abr-263	183	70	0.001	0.001	NUM
abr-263	183	71	beta	beta	ADJ
abr-263	183	72	negative	negative	ADJ
abr-263	183	73	-0.4704	-0.4704	NOUN
abr-263	183	74	<	<	X
abr-263	183	75	0.001	0.001	NUM
abr-263	183	76	-0.5221	-0.5221	NOUN
abr-263	183	77	<	<	X
abr-263	183	78	0.001	0.001	NUM
abr-263	183	79	total	total	ADJ
abr-263	183	80	observations	observation	NOUN
abr-263	183	81	798	798	NUM
abr-263	183	82	*	*	SYM
abr-263	183	83	523	523	NUM
abr-263	183	84	model	model	NOUN
abr-263	183	85	f	f	NOUN
abr-263	183	86	-	-	PUNCT
abr-263	183	87	value	value	NOUN
abr-263	183	88	79.63	79.63	NUM
abr-263	183	89	356.3425	356.3425	NUM
abr-263	183	90	p	p	X
abr-263	183	91	<	<	X
abr-263	183	92	0.001	0.001	NUM
abr-263	183	93	41.97	41.97	NUM
abr-263	183	94	p	p	X
abr-263	183	95	<	<	X
abr-263	183	96	0.001	0.001	NUM
abr-263	183	97	r2	r2	PROPN
abr-263	183	98	0.71	0.71	NUM
abr-263	183	99	0.67	0.67	NUM
abr-263	183	100	variable	variable	ADJ
abr-263	183	101	definitions	definition	NOUN
abr-263	183	102	are	be	AUX
abr-263	183	103	shown	show	VERB
abr-263	183	104	in	in	ADP
abr-263	183	105	table	table	NOUN
abr-263	183	106	4	4	NUM
abr-263	183	107	.	.	PUNCT
abr-263	184	1	the	the	DET
abr-263	184	2	coefficients	coefficient	NOUN
abr-263	184	3	on	on	ADP
abr-263	184	4	industry	industry	NOUN
abr-263	184	5	and	and	CCONJ
abr-263	184	6	year	year	NOUN
abr-263	184	7	are	be	AUX
abr-263	184	8	not	not	PART
abr-263	184	9	presented	present	VERB
abr-263	184	10	for	for	ADP
abr-263	184	11	ease	ease	NOUN
abr-263	184	12	of	of	ADP
abr-263	184	13	interpretation	interpretation	NOUN
abr-263	184	14	.	.	PUNCT
abr-263	185	1	*	*	PUNCT
abr-263	185	2	for	for	ADP
abr-263	185	3	the	the	DET
abr-263	185	4	ordered	order	VERB
abr-263	185	5	probit	probit	NOUN
abr-263	185	6	model	model	NOUN
abr-263	185	7	one	one	NUM
abr-263	185	8	observation	observation	NOUN
abr-263	185	9	was	be	AUX
abr-263	185	10	deleted	delete	VERB
abr-263	185	11	due	due	ADJ
abr-263	185	12	to	to	ADP
abr-263	185	13	missing	miss	VERB
abr-263	185	14	values	value	NOUN
abr-263	185	15	,	,	PUNCT
abr-263	185	16	so	so	CCONJ
abr-263	185	17	only	only	ADV
abr-263	185	18	523	523	NUM
abr-263	185	19	observations	observation	NOUN
abr-263	185	20	were	be	AUX
abr-263	185	21	used	use	VERB
abr-263	185	22	.	.	PUNCT
abr-263	186	1	93	93	NUM
abr-263	186	2	in	in	ADP
abr-263	186	3	the	the	DET
abr-263	186	4	sfas	sfas	NOUN
abr-263	187	1	no	no	INTJ
abr-263	187	2	.	.	NOUN
abr-263	188	1	144	144	NUM
abr-263	188	2	period	period	NOUN
abr-263	188	3	the	the	DET
abr-263	188	4	coefficient	coefficient	NOUN
abr-263	188	5	on	on	ADP
abr-263	188	6	doat	doat	NOUN
abr-263	188	7	is	be	AUX
abr-263	188	8	positive	positive	ADJ
abr-263	188	9	and	and	CCONJ
abr-263	188	10	significant	significant	ADJ
abr-263	188	11	(	(	PUNCT
abr-263	188	12	p	p	NOUN
abr-263	188	13	=	=	NOUN
abr-263	188	14	0.013	0.013	NUM
abr-263	188	15	)	)	PUNCT
abr-263	188	16	suggesting	suggest	VERB
abr-263	188	17	that	that	SCONJ
abr-263	188	18	discontinued	discontinue	VERB
abr-263	188	19	operations	operation	NOUN
abr-263	188	20	in	in	ADP
abr-263	188	21	this	this	DET
abr-263	188	22	period	period	NOUN
abr-263	188	23	are	be	AUX
abr-263	188	24	viewed	view	VERB
abr-263	188	25	as	as	ADP
abr-263	188	26	persistent	persistent	ADJ
abr-263	188	27	and	and	CCONJ
abr-263	188	28	considered	consider	VERB
abr-263	188	29	when	when	SCONJ
abr-263	188	30	assigning	assign	VERB
abr-263	188	31	credit	credit	NOUN
abr-263	188	32	ratings	rating	NOUN
abr-263	188	33	.	.	PUNCT
abr-263	189	1	in	in	ADP
abr-263	189	2	comparison	comparison	NOUN
abr-263	189	3	,	,	PUNCT
abr-263	189	4	in	in	ADP
abr-263	189	5	the	the	DET
abr-263	189	6	asu	asu	PROPN
abr-263	189	7	2014	2014	NUM
abr-263	189	8	-	-	SYM
abr-263	189	9	08	08	NUM
abr-263	189	10	period	period	NOUN
abr-263	189	11	,	,	PUNCT
abr-263	189	12	the	the	DET
abr-263	189	13	coefficient	coefficient	NOUN
abr-263	189	14	on	on	ADP
abr-263	189	15	doat	doat	NOUN
abr-263	189	16	is	be	AUX
abr-263	189	17	not	not	PART
abr-263	189	18	significant	significant	ADJ
abr-263	189	19	(	(	PUNCT
abr-263	189	20	p	p	X
abr-263	189	21	=	=	NOUN
abr-263	189	22	0.887	0.887	NUM
abr-263	189	23	)	)	PUNCT
abr-263	189	24	.	.	PUNCT
abr-263	190	1	these	these	DET
abr-263	190	2	results	result	NOUN
abr-263	190	3	demonstrate	demonstrate	VERB
abr-263	190	4	that	that	SCONJ
abr-263	190	5	in	in	ADP
abr-263	190	6	this	this	DET
abr-263	190	7	period	period	NOUN
abr-263	190	8	discontinued	discontinue	VERB
abr-263	190	9	operations	operation	NOUN
abr-263	190	10	are	be	AUX
abr-263	190	11	viewed	view	VERB
abr-263	190	12	as	as	ADP
abr-263	190	13	having	have	VERB
abr-263	190	14	little	little	ADJ
abr-263	190	15	or	or	CCONJ
abr-263	190	16	no	no	PRON
abr-263	190	17	persistence	persistence	NOUN
abr-263	190	18	.	.	PUNCT
abr-263	191	1	in	in	ADP
abr-263	191	2	both	both	DET
abr-263	191	3	periods	period	NOUN
abr-263	191	4	,	,	PUNCT
abr-263	191	5	the	the	DET
abr-263	191	6	coefficients	coefficient	NOUN
abr-263	191	7	on	on	ADP
abr-263	191	8	four	four	NUM
abr-263	191	9	of	of	ADP
abr-263	191	10	the	the	DET
abr-263	191	11	six	six	NUM
abr-263	191	12	control	control	NOUN
abr-263	191	13	variables	variable	NOUN
abr-263	191	14	are	be	AUX
abr-263	191	15	significant	significant	ADJ
abr-263	191	16	and	and	CCONJ
abr-263	191	17	the	the	DET
abr-263	191	18	signs	sign	NOUN
abr-263	191	19	are	be	AUX
abr-263	191	20	in	in	ADP
abr-263	191	21	the	the	DET
abr-263	191	22	expected	expect	VERB
abr-263	191	23	direction	direction	NOUN
abr-263	191	24	.	.	PUNCT
abr-263	192	1	the	the	DET
abr-263	192	2	variables	variable	NOUN
abr-263	192	3	lev	lev	NOUN
abr-263	192	4	and	and	CCONJ
abr-263	192	5	beta	beta	NOUN
abr-263	192	6	have	have	VERB
abr-263	192	7	significant	significant	ADJ
abr-263	192	8	negative	negative	ADJ
abr-263	192	9	coefficients	coefficient	NOUN
abr-263	192	10	while	while	SCONJ
abr-263	192	11	the	the	DET
abr-263	192	12	variables	variable	NOUN
abr-263	192	13	intcov	intcov	ADJ
abr-263	192	14	and	and	CCONJ
abr-263	192	15	logat	logat	ADJ
abr-263	192	16	,	,	PUNCT
abr-263	192	17	have	have	VERB
abr-263	192	18	significant	significant	ADJ
abr-263	192	19	positive	positive	ADJ
abr-263	192	20	coefficients	coefficient	NOUN
abr-263	192	21	.	.	PUNCT
abr-263	193	1	the	the	DET
abr-263	193	2	debtcov	debtcov	NOUN
abr-263	193	3	coefficient	coefficient	NOUN
abr-263	193	4	is	be	AUX
abr-263	193	5	significant	significant	ADJ
abr-263	193	6	in	in	ADP
abr-263	193	7	the	the	DET
abr-263	193	8	sfas	sfas	NOUN
abr-263	193	9	144	144	NUM
abr-263	193	10	model	model	NOUN
abr-263	193	11	and	and	CCONJ
abr-263	193	12	moderately	moderately	ADV
abr-263	193	13	significant	significant	ADJ
abr-263	193	14	(	(	PUNCT
abr-263	193	15	p	p	X
abr-263	193	16	=	=	NOUN
abr-263	193	17	0.058	0.058	NUM
abr-263	193	18	)	)	PUNCT
abr-263	193	19	in	in	ADP
abr-263	193	20	the	the	DET
abr-263	193	21	asu	asu	PROPN
abr-263	193	22	2014	2014	NUM
abr-263	193	23	-	-	SYM
abr-263	193	24	08	08	NUM
abr-263	193	25	model	model	NOUN
abr-263	193	26	.	.	PUNCT
abr-263	194	1	the	the	DET
abr-263	194	2	coefficient	coefficient	NOUN
abr-263	194	3	on	on	ADP
abr-263	194	4	return	return	NOUN
abr-263	194	5	is	be	AUX
abr-263	194	6	not	not	PART
abr-263	194	7	significant	significant	ADJ
abr-263	194	8	in	in	ADP
abr-263	194	9	either	either	DET
abr-263	194	10	time	time	NOUN
abr-263	194	11	period	period	NOUN
abr-263	194	12	.	.	PUNCT
abr-263	195	1	as	as	ADP
abr-263	195	2	a	a	DET
abr-263	195	3	robustness	robustness	NOUN
abr-263	195	4	test	test	NOUN
abr-263	195	5	,	,	PUNCT
abr-263	195	6	return	return	NOUN
abr-263	195	7	is	be	AUX
abr-263	195	8	replaced	replace	VERB
abr-263	195	9	with	with	ADP
abr-263	195	10	return	return	NOUN
abr-263	195	11	on	on	ADP
abr-263	195	12	assets	asset	NOUN
abr-263	195	13	(	(	PUNCT
abr-263	195	14	roa	roa	NOUN
abr-263	195	15	)	)	PUNCT
abr-263	195	16	,	,	PUNCT
abr-263	195	17	measured	measure	VERB
abr-263	195	18	as	as	ADP
abr-263	195	19	net	net	ADJ
abr-263	195	20	income	income	NOUN
abr-263	195	21	divided	divide	VERB
abr-263	195	22	by	by	ADP
abr-263	195	23	total	total	ADJ
abr-263	195	24	assets	asset	NOUN
abr-263	195	25	.	.	PUNCT
abr-263	196	1	results	result	NOUN
abr-263	196	2	are	be	AUX
abr-263	196	3	substantially	substantially	ADV
abr-263	196	4	unchanged	unchanged	ADJ
abr-263	196	5	.	.	PUNCT
abr-263	197	1	in	in	ADP
abr-263	197	2	the	the	DET
abr-263	197	3	sfas	sfas	NOUN
abr-263	197	4	no	no	INTJ
abr-263	197	5	.	.	PUNCT
abr-263	198	1	144	144	NUM
abr-263	198	2	period	period	NOUN
abr-263	198	3	,	,	PUNCT
abr-263	198	4	the	the	DET
abr-263	198	5	coefficient	coefficient	NOUN
abr-263	198	6	on	on	ADP
abr-263	198	7	doat	doat	NOUN
abr-263	198	8	remains	remain	VERB
abr-263	198	9	significant	significant	ADJ
abr-263	198	10	(	(	PUNCT
abr-263	198	11	p	p	X
abr-263	198	12	<	<	X
abr-263	198	13	0.01	0.01	NUM
abr-263	198	14	)	)	PUNCT
abr-263	198	15	and	and	CCONJ
abr-263	198	16	the	the	DET
abr-263	198	17	coefficient	coefficient	NOUN
abr-263	198	18	on	on	ADP
abr-263	198	19	roa	roa	PROPN
abr-263	198	20	is	be	AUX
abr-263	198	21	significant	significant	ADJ
abr-263	198	22	(	(	PUNCT
abr-263	198	23	p	p	X
abr-263	198	24	<	<	X
abr-263	198	25	0.001	0.001	NUM
abr-263	198	26	)	)	PUNCT
abr-263	198	27	,	,	PUNCT
abr-263	198	28	but	but	CCONJ
abr-263	198	29	the	the	DET
abr-263	198	30	coefficient	coefficient	NOUN
abr-263	198	31	on	on	ADP
abr-263	198	32	debtcov	debtcov	NOUN
abr-263	198	33	is	be	AUX
abr-263	198	34	no	no	ADV
abr-263	198	35	longer	long	ADV
abr-263	198	36	significant	significant	ADJ
abr-263	198	37	.	.	PUNCT
abr-263	199	1	in	in	ADP
abr-263	199	2	the	the	DET
abr-263	199	3	asu	asu	PROPN
abr-263	199	4	2014	2014	NUM
abr-263	199	5	-	-	SYM
abr-263	199	6	08	08	NUM
abr-263	199	7	period	period	NOUN
abr-263	199	8	,	,	PUNCT
abr-263	199	9	the	the	DET
abr-263	199	10	coefficient	coefficient	NOUN
abr-263	199	11	on	on	ADP
abr-263	199	12	doat	doat	NOUN
abr-263	199	13	remains	remain	VERB
abr-263	199	14	insignificant	insignificant	ADJ
abr-263	199	15	and	and	CCONJ
abr-263	199	16	the	the	DET
abr-263	199	17	coefficient	coefficient	NOUN
abr-263	199	18	on	on	ADP
abr-263	199	19	roa	roa	PROPN
abr-263	199	20	is	be	AUX
abr-263	199	21	significant	significant	ADJ
abr-263	199	22	(	(	PUNCT
abr-263	199	23	p	p	X
abr-263	199	24	<	<	X
abr-263	199	25	0.01	0.01	NUM
abr-263	199	26	)	)	PUNCT
abr-263	199	27	,	,	PUNCT
abr-263	199	28	and	and	CCONJ
abr-263	199	29	the	the	DET
abr-263	199	30	coefficients	coefficient	NOUN
abr-263	199	31	on	on	ADP
abr-263	199	32	the	the	DET
abr-263	199	33	remaining	remain	VERB
abr-263	199	34	independent	independent	ADJ
abr-263	199	35	variables	variable	NOUN
abr-263	199	36	are	be	AUX
abr-263	199	37	significant	significant	ADJ
abr-263	199	38	in	in	ADP
abr-263	199	39	the	the	DET
abr-263	199	40	direction	direction	NOUN
abr-263	199	41	predicted	predict	VERB
abr-263	199	42	.	.	PUNCT
abr-263	200	1	contributions	contribution	NOUN
abr-263	200	2	this	this	DET
abr-263	200	3	study	study	NOUN
abr-263	200	4	found	find	VERB
abr-263	200	5	that	that	SCONJ
abr-263	200	6	during	during	ADP
abr-263	200	7	the	the	DET
abr-263	200	8	sfas	sfas	NOUN
abr-263	200	9	no	no	INTJ
abr-263	200	10	.	.	PUNCT
abr-263	201	1	144	144	NUM
abr-263	201	2	period	period	NOUN
abr-263	201	3	,	,	PUNCT
abr-263	201	4	the	the	DET
abr-263	201	5	relationship	relationship	NOUN
abr-263	201	6	between	between	ADP
abr-263	201	7	reported	report	VERB
abr-263	201	8	discontinued	discontinue	VERB
abr-263	201	9	operations	operation	NOUN
abr-263	201	10	and	and	CCONJ
abr-263	201	11	credit	credit	NOUN
abr-263	201	12	ratings	rating	NOUN
abr-263	201	13	was	be	AUX
abr-263	201	14	positive	positive	ADJ
abr-263	201	15	and	and	CCONJ
abr-263	201	16	significant	significant	ADJ
abr-263	201	17	.	.	PUNCT
abr-263	202	1	this	this	PRON
abr-263	202	2	suggests	suggest	VERB
abr-263	202	3	that	that	SCONJ
abr-263	202	4	the	the	DET
abr-263	202	5	amounts	amount	NOUN
abr-263	202	6	reported	report	VERB
abr-263	202	7	as	as	ADP
abr-263	202	8	gains	gain	NOUN
abr-263	202	9	and	and	CCONJ
abr-263	202	10	losses	loss	NOUN
abr-263	202	11	from	from	ADP
abr-263	202	12	discontinued	discontinued	ADJ
abr-263	202	13	operations	operation	NOUN
abr-263	202	14	influence	influence	VERB
abr-263	202	15	the	the	DET
abr-263	202	16	reporting	reporting	NOUN
abr-263	202	17	company	company	NOUN
abr-263	202	18	’s	’s	PART
abr-263	202	19	credit	credit	NOUN
abr-263	202	20	rating	rating	NOUN
abr-263	202	21	.	.	PUNCT
abr-263	203	1	this	this	DET
abr-263	203	2	result	result	NOUN
abr-263	203	3	is	be	AUX
abr-263	203	4	likely	likely	ADJ
abr-263	203	5	due	due	ADP
abr-263	203	6	to	to	ADP
abr-263	203	7	the	the	DET
abr-263	203	8	relatively	relatively	ADV
abr-263	203	9	broad	broad	ADJ
abr-263	203	10	definition	definition	NOUN
abr-263	203	11	of	of	ADP
abr-263	203	12	discontinued	discontinued	ADJ
abr-263	203	13	operations	operation	NOUN
abr-263	203	14	in	in	ADP
abr-263	203	15	use	use	NOUN
abr-263	203	16	under	under	ADP
abr-263	203	17	sfas	sfas	NOUN
abr-263	203	18	144	144	NUM
abr-263	203	19	.	.	PUNCT
abr-263	204	1	although	although	SCONJ
abr-263	204	2	the	the	DET
abr-263	204	3	fasb	fasb	NOUN
abr-263	204	4	’s	’s	PART
abr-263	204	5	conceptual	conceptual	ADJ
abr-263	204	6	framework	framework	NOUN
abr-263	204	7	supports	support	VERB
abr-263	204	8	the	the	DET
abr-263	204	9	notion	notion	NOUN
abr-263	204	10	that	that	SCONJ
abr-263	204	11	an	an	DET
abr-263	204	12	income	income	NOUN
abr-263	204	13	statement	statement	NOUN
abr-263	204	14	is	be	AUX
abr-263	204	15	more	more	ADV
abr-263	204	16	useful	useful	ADJ
abr-263	204	17	for	for	ADP
abr-263	204	18	decision	decision	NOUN
abr-263	204	19	making	making	NOUN
abr-263	204	20	if	if	SCONJ
abr-263	204	21	non	non	ADJ
abr-263	204	22	-	-	ADJ
abr-263	204	23	recurring	recurring	ADJ
abr-263	204	24	items	item	NOUN
abr-263	204	25	are	be	AUX
abr-263	204	26	separated	separate	VERB
abr-263	204	27	from	from	ADP
abr-263	204	28	income	income	NOUN
abr-263	204	29	from	from	ADP
abr-263	204	30	continuing	continue	VERB
abr-263	204	31	operations	operation	NOUN
abr-263	204	32	,	,	PUNCT
abr-263	204	33	it	it	PRON
abr-263	204	34	appears	appear	VERB
abr-263	204	35	the	the	DET
abr-263	204	36	provisions	provision	NOUN
abr-263	204	37	of	of	ADP
abr-263	204	38	sfas	sfas	NOUN
abr-263	205	1	no	no	INTJ
abr-263	205	2	.	.	PROPN
abr-263	206	1	144	144	NUM
abr-263	206	2	did	do	AUX
abr-263	206	3	not	not	PART
abr-263	206	4	achieve	achieve	VERB
abr-263	206	5	this	this	DET
abr-263	206	6	goal	goal	NOUN
abr-263	206	7	.	.	PUNCT
abr-263	207	1	it	it	PRON
abr-263	207	2	may	may	AUX
abr-263	207	3	be	be	AUX
abr-263	207	4	that	that	SCONJ
abr-263	207	5	this	this	PRON
abr-263	207	6	was	be	AUX
abr-263	207	7	an	an	DET
abr-263	207	8	unintended	unintended	ADJ
abr-263	207	9	consequence	consequence	NOUN
abr-263	207	10	of	of	ADP
abr-263	207	11	expanding	expand	VERB
abr-263	207	12	the	the	DET
abr-263	207	13	definition	definition	NOUN
abr-263	207	14	of	of	ADP
abr-263	207	15	qualifying	qualify	VERB
abr-263	207	16	items	item	NOUN
abr-263	207	17	from	from	ADP
abr-263	207	18	that	that	PRON
abr-263	207	19	of	of	ADP
abr-263	207	20	apb	apb	PROPN
abr-263	207	21	no	no	PROPN
abr-263	207	22	.	.	PROPN
abr-263	207	23	30	30	NUM
abr-263	207	24	,	,	PUNCT
abr-263	207	25	or	or	CCONJ
abr-263	207	26	it	it	PRON
abr-263	207	27	may	may	AUX
abr-263	207	28	be	be	AUX
abr-263	207	29	that	that	SCONJ
abr-263	207	30	the	the	DET
abr-263	207	31	more	more	ADV
abr-263	207	32	inclusive	inclusive	ADJ
abr-263	207	33	definition	definition	NOUN
abr-263	207	34	allowed	allow	VERB
abr-263	207	35	managers	manager	NOUN
abr-263	207	36	greater	great	ADJ
abr-263	207	37	flexibility	flexibility	NOUN
abr-263	207	38	to	to	PART
abr-263	207	39	present	present	VERB
abr-263	207	40	recurring	recur	VERB
abr-263	207	41	losses	loss	NOUN
abr-263	207	42	outside	outside	ADV
abr-263	207	43	of	of	ADP
abr-263	207	44	continuing	continue	VERB
abr-263	207	45	operations	operation	NOUN
abr-263	207	46	in	in	ADP
abr-263	207	47	the	the	DET
abr-263	207	48	income	income	NOUN
abr-263	207	49	statement	statement	NOUN
abr-263	207	50	.	.	PUNCT
abr-263	208	1	in	in	ADP
abr-263	208	2	contrast	contrast	NOUN
abr-263	208	3	,	,	PUNCT
abr-263	208	4	no	no	DET
abr-263	208	5	relationship	relationship	NOUN
abr-263	208	6	was	be	AUX
abr-263	208	7	found	find	VERB
abr-263	208	8	between	between	ADP
abr-263	208	9	reported	report	VERB
abr-263	208	10	discontinued	discontinue	VERB
abr-263	208	11	operations	operation	NOUN
abr-263	208	12	and	and	CCONJ
abr-263	208	13	companies	company	NOUN
abr-263	208	14	’	’	PART
abr-263	208	15	credit	credit	NOUN
abr-263	208	16	ratings	rating	NOUN
abr-263	208	17	during	during	ADP
abr-263	208	18	the	the	DET
abr-263	208	19	subsequent	subsequent	ADJ
abr-263	208	20	asu	asu	PROPN
abr-263	208	21	2014	2014	NUM
abr-263	208	22	-	-	SYM
abr-263	208	23	08	08	NUM
abr-263	208	24	period	period	NOUN
abr-263	208	25	.	.	PUNCT
abr-263	209	1	this	this	PRON
abr-263	209	2	suggests	suggest	VERB
abr-263	209	3	that	that	SCONJ
abr-263	209	4	under	under	ADP
abr-263	209	5	the	the	DET
abr-263	209	6	narrower	narrow	ADJ
abr-263	209	7	definition	definition	NOUN
abr-263	209	8	,	,	PUNCT
abr-263	209	9	included	include	VERB
abr-263	209	10	gains	gain	NOUN
abr-263	209	11	and	and	CCONJ
abr-263	209	12	losses	loss	NOUN
abr-263	209	13	are	be	AUX
abr-263	209	14	more	more	ADV
abr-263	209	15	likely	likely	ADJ
abr-263	209	16	to	to	PART
abr-263	209	17	be	be	AUX
abr-263	209	18	non	non	ADJ
abr-263	209	19	-	-	ADJ
abr-263	209	20	recurring	recurring	ADJ
abr-263	209	21	.	.	PUNCT
abr-263	210	1	it	it	PRON
abr-263	210	2	appears	appear	VERB
abr-263	210	3	standard	standard	ADJ
abr-263	210	4	setters	setter	NOUN
abr-263	210	5	recognized	recognize	VERB
abr-263	210	6	that	that	SCONJ
abr-263	210	7	the	the	DET
abr-263	210	8	definition	definition	NOUN
abr-263	210	9	of	of	ADP
abr-263	210	10	discontinued	discontinued	ADJ
abr-263	210	11	items	item	NOUN
abr-263	210	12	under	under	ADP
abr-263	210	13	sfas	sfas	NOUN
abr-263	210	14	no	no	INTJ
abr-263	210	15	.	.	PROPN
abr-263	210	16	144	144	NUM
abr-263	210	17	was	be	AUX
abr-263	210	18	not	not	PART
abr-263	210	19	consistent	consistent	ADJ
abr-263	210	20	with	with	ADP
abr-263	210	21	the	the	DET
abr-263	210	22	goal	goal	NOUN
abr-263	210	23	of	of	ADP
abr-263	210	24	the	the	DET
abr-263	210	25	conceptual	conceptual	ADJ
abr-263	210	26	framework	framework	NOUN
abr-263	210	27	,	,	PUNCT
abr-263	210	28	and	and	CCONJ
abr-263	210	29	asu	asu	PROPN
abr-263	210	30	2014	2014	NUM
abr-263	210	31	-	-	SYM
abr-263	210	32	08	08	NUM
abr-263	210	33	’s	’s	PART
abr-263	210	34	more	more	ADV
abr-263	210	35	restrictive	restrictive	ADJ
abr-263	210	36	definition	definition	NOUN
abr-263	210	37	appears	appear	VERB
abr-263	210	38	to	to	PART
abr-263	210	39	improve	improve	VERB
abr-263	210	40	the	the	DET
abr-263	210	41	usefulness	usefulness	NOUN
abr-263	210	42	of	of	ADP
abr-263	210	43	the	the	DET
abr-263	210	44	income	income	NOUN
abr-263	210	45	statements	statement	NOUN
abr-263	210	46	.	.	PUNCT
abr-263	211	1	these	these	DET
abr-263	211	2	results	result	NOUN
abr-263	211	3	contribute	contribute	VERB
abr-263	211	4	to	to	ADP
abr-263	211	5	extant	extant	ADJ
abr-263	211	6	research	research	NOUN
abr-263	211	7	about	about	ADP
abr-263	211	8	the	the	DET
abr-263	211	9	goal	goal	NOUN
abr-263	211	10	of	of	ADP
abr-263	211	11	the	the	DET
abr-263	211	12	conceptual	conceptual	ADJ
abr-263	211	13	framework	framework	NOUN
abr-263	211	14	to	to	PART
abr-263	211	15	provide	provide	VERB
abr-263	211	16	decision	decision	NOUN
abr-263	211	17	-	-	PUNCT
abr-263	211	18	useful	useful	ADJ
abr-263	211	19	financial	financial	ADJ
abr-263	211	20	reporting	reporting	NOUN
abr-263	211	21	(	(	PUNCT
abr-263	211	22	e.g.	e.g.	ADV
abr-263	211	23	,	,	PUNCT
abr-263	211	24	burgstahler	burgstahler	NOUN
abr-263	211	25	et	et	NOUN
abr-263	211	26	al	al	PROPN
abr-263	211	27	.	.	PROPN
abr-263	211	28	,	,	PUNCT
abr-263	211	29	2002	2002	NUM
abr-263	211	30	;	;	PUNCT
abr-263	211	31	dechow	dechow	ADJ
abr-263	211	32	&	&	CCONJ
abr-263	211	33	ge	ge	PROPN
abr-263	211	34	,	,	PUNCT
abr-263	211	35	2006	2006	NUM
abr-263	211	36	;	;	PUNCT
abr-263	211	37	jones	jones	PROPN
abr-263	211	38	&	&	CCONJ
abr-263	211	39	smith	smith	PROPN
abr-263	211	40	,	,	PUNCT
abr-263	211	41	2011	2011	NUM
abr-263	211	42	)	)	PUNCT
abr-263	211	43	and	and	CCONJ
abr-263	211	44	address	address	VERB
abr-263	211	45	a	a	DET
abr-263	211	46	gap	gap	NOUN
abr-263	211	47	in	in	ADP
abr-263	211	48	the	the	DET
abr-263	211	49	literature	literature	NOUN
abr-263	211	50	on	on	ADP
abr-263	211	51	discontinued	discontinued	ADJ
abr-263	211	52	operations	operation	NOUN
abr-263	211	53	(	(	PUNCT
abr-263	211	54	e.g.	e.g.	ADV
abr-263	211	55	,	,	PUNCT
abr-263	211	56	barua	barua	PROPN
abr-263	211	57	et	et	PROPN
abr-263	211	58	al	al	PROPN
abr-263	211	59	.	.	PROPN
abr-263	211	60	,	,	PUNCT
abr-263	211	61	2010	2010	NUM
abr-263	211	62	;	;	PUNCT
abr-263	211	63	curtis	curtis	PROPN
abr-263	211	64	et	et	PROPN
abr-263	211	65	al	al	PROPN
abr-263	211	66	.	.	PROPN
abr-263	211	67	,	,	PUNCT
abr-263	211	68	2014	2014	NUM
abr-263	211	69	)	)	PUNCT
abr-263	211	70	.	.	PUNCT
abr-263	212	1	importantly	importantly	ADV
abr-263	212	2	,	,	PUNCT
abr-263	212	3	the	the	DET
abr-263	212	4	results	result	NOUN
abr-263	212	5	suggest	suggest	VERB
abr-263	212	6	that	that	SCONJ
abr-263	212	7	users	user	NOUN
abr-263	212	8	of	of	ADP
abr-263	212	9	financial	financial	ADJ
abr-263	212	10	information	information	NOUN
abr-263	212	11	are	be	AUX
abr-263	212	12	not	not	PART
abr-263	212	13	misled	mislead	VERB
abr-263	212	14	when	when	SCONJ
abr-263	212	15	recurring	recur	VERB
abr-263	212	16	gains	gain	NOUN
abr-263	212	17	and	and	CCONJ
abr-263	212	18	losses	loss	NOUN
abr-263	212	19	are	be	AUX
abr-263	212	20	reflected	reflect	VERB
abr-263	212	21	as	as	ADP
abr-263	212	22	separately	separately	ADV
abr-263	212	23	stated	state	VERB
abr-263	212	24	discontinued	discontinue	VERB
abr-263	212	25	operations	operation	NOUN
abr-263	212	26	.	.	PUNCT
abr-263	213	1	consistent	consistent	ADJ
abr-263	213	2	with	with	ADP
abr-263	213	3	the	the	DET
abr-263	213	4	emh	emh	NOUN
abr-263	213	5	,	,	PUNCT
abr-263	213	6	credit	credit	NOUN
abr-263	213	7	ratings	rating	NOUN
abr-263	213	8	reflect	reflect	VERB
abr-263	213	9	relevant	relevant	ADJ
abr-263	213	10	economic	economic	ADJ
abr-263	213	11	information	information	NOUN
abr-263	213	12	no	no	ADV
abr-263	213	13	matter	matter	ADV
abr-263	213	14	how	how	SCONJ
abr-263	213	15	it	it	PRON
abr-263	213	16	is	be	AUX
abr-263	213	17	reported	report	VERB
abr-263	213	18	in	in	ADP
abr-263	213	19	the	the	DET
abr-263	213	20	financial	financial	ADJ
abr-263	213	21	statements	statement	NOUN
abr-263	213	22	.	.	PUNCT
abr-263	214	1	managers	manager	NOUN
abr-263	214	2	need	need	AUX
abr-263	214	3	not	not	PART
abr-263	214	4	expend	expend	VERB
abr-263	214	5	effort	effort	NOUN
abr-263	214	6	attempting	attempt	VERB
abr-263	214	7	to	to	PART
abr-263	214	8	recharacterize	recharacterize	VERB
abr-263	214	9	gains	gain	NOUN
abr-263	214	10	and	and	CCONJ
abr-263	214	11	losses	loss	NOUN
abr-263	214	12	.	.	PUNCT
abr-263	215	1	this	this	DET
abr-263	215	2	result	result	NOUN
abr-263	215	3	informs	inform	VERB
abr-263	215	4	standard	standard	ADJ
abr-263	215	5	-	-	PUNCT
abr-263	215	6	setters	setter	NOUN
abr-263	215	7	and	and	CCONJ
abr-263	215	8	supports	support	VERB
abr-263	215	9	the	the	DET
abr-263	215	10	idea	idea	NOUN
abr-263	215	11	of	of	ADP
abr-263	215	12	a	a	DET
abr-263	215	13	conceptual	conceptual	ADJ
abr-263	215	14	framework	framework	NOUN
abr-263	215	15	for	for	ADP
abr-263	215	16	accounting	accounting	NOUN
abr-263	215	17	versus	versus	ADP
abr-263	215	18	more	more	ADJ
abr-263	215	19	prescriptive	prescriptive	ADJ
abr-263	215	20	accounting	accounting	NOUN
abr-263	215	21	standards	standard	NOUN
abr-263	215	22	.	.	PUNCT
abr-263	216	1	94	94	NUM
abr-263	216	2	references	reference	NOUN
abr-263	216	3	alalia	alalia	PROPN
abr-263	216	4	,	,	PUNCT
abr-263	216	5	f.	f.	PROPN
abr-263	216	6	,	,	PUNCT
abr-263	216	7	anandarajanb	anandarajanb	PROPN
abr-263	216	8	,	,	PUNCT
abr-263	216	9	a.	a.	NOUN
abr-263	216	10	,	,	PUNCT
abr-263	216	11	&	&	CCONJ
abr-263	216	12	jiang	jiang	PROPN
abr-263	216	13	,	,	PUNCT
abr-263	216	14	w.	w.	PROPN
abr-263	216	15	(	(	PUNCT
abr-263	216	16	2012	2012	NUM
abr-263	216	17	)	)	PUNCT
abr-263	216	18	.	.	PUNCT
abr-263	217	1	the	the	DET
abr-263	217	2	effect	effect	NOUN
abr-263	217	3	of	of	ADP
abr-263	217	4	corporate	corporate	ADJ
abr-263	217	5	governance	governance	NOUN
abr-263	217	6	on	on	ADP
abr-263	217	7	firm	firm	NOUN
abr-263	217	8	’s	’s	PART
abr-263	217	9	credit	credit	NOUN
abr-263	217	10	ratings	rating	NOUN
abr-263	217	11	:	:	PUNCT
abr-263	217	12	further	further	ADJ
abr-263	217	13	evidence	evidence	NOUN
abr-263	217	14	using	use	VERB
abr-263	217	15	governance	governance	NOUN
abr-263	217	16	score	score	NOUN
abr-263	217	17	in	in	ADP
abr-263	217	18	the	the	DET
abr-263	217	19	united	united	PROPN
abr-263	217	20	states	states	PROPN
abr-263	217	21	.	.	PUNCT
abr-263	218	1	accounting	accounting	NOUN
abr-263	218	2	and	and	CCONJ
abr-263	218	3	finance	finance	NOUN
abr-263	218	4	,	,	PUNCT
abr-263	218	5	52	52	NUM
abr-263	218	6	,	,	PUNCT
abr-263	218	7	291	291	NUM
abr-263	218	8	-	-	SYM
abr-263	218	9	312	312	NUM
abr-263	218	10	.	.	PUNCT
abr-263	219	1	ayers	ayers	PROPN
abr-263	219	2	,	,	PUNCT
abr-263	219	3	b.	b.	PROPN
abr-263	219	4	c.	c.	PROPN
abr-263	219	5	,	,	PUNCT
abr-263	219	6	laplante	laplante	PROPN
abr-263	219	7	,	,	PUNCT
abr-263	219	8	s.	s.	PROPN
abr-263	219	9	k.	k.	PROPN
abr-263	219	10	,	,	PUNCT
abr-263	219	11	&	&	CCONJ
abr-263	219	12	mcguire	mcguire	PROPN
abr-263	219	13	,	,	PUNCT
abr-263	219	14	s.	s.	PROPN
abr-263	219	15	t.	t.	PROPN
abr-263	219	16	(	(	PUNCT
abr-263	219	17	2010	2010	NUM
abr-263	219	18	)	)	PUNCT
abr-263	219	19	.	.	PUNCT
abr-263	220	1	credit	credit	NOUN
abr-263	220	2	ratings	rating	NOUN
abr-263	220	3	and	and	CCONJ
abr-263	220	4	taxes	taxis	NOUN
abr-263	220	5	:	:	PUNCT
abr-263	220	6	the	the	DET
abr-263	220	7	effect	effect	NOUN
abr-263	220	8	of	of	ADP
abr-263	220	9	booktax	booktax	ADJ
abr-263	220	10	differences	difference	NOUN
abr-263	220	11	on	on	ADP
abr-263	220	12	ratings	rating	NOUN
abr-263	220	13	changes	change	NOUN
abr-263	220	14	.	.	PUNCT
abr-263	221	1	contemporary	contemporary	ADJ
abr-263	221	2	accounting	accounting	NOUN
abr-263	221	3	research	research	NOUN
abr-263	221	4	,	,	PUNCT
abr-263	221	5	27(2	27(2	PRON
abr-263	221	6	)	)	PUNCT
abr-263	221	7	,	,	PUNCT
abr-263	221	8	359	359	NUM
abr-263	221	9	-	-	SYM
abr-263	221	10	402	402	NUM
abr-263	221	11	ayres	ayre	NOUN
abr-263	221	12	,	,	PUNCT
abr-263	221	13	d.	d.	PROPN
abr-263	221	14	2016	2016	NUM
abr-263	221	15	.	.	PUNCT
abr-263	222	1	fair	fair	ADJ
abr-263	222	2	value	value	NOUN
abr-263	222	3	disclosures	disclosure	NOUN
abr-263	222	4	of	of	ADP
abr-263	222	5	level	level	NOUN
abr-263	222	6	three	three	NUM
abr-263	222	7	assets	asset	NOUN
abr-263	222	8	and	and	CCONJ
abr-263	222	9	credit	credit	NOUN
abr-263	222	10	ratings	rating	NOUN
abr-263	222	11	.	.	PUNCT
abr-263	223	1	journal	journal	NOUN
abr-263	223	2	of	of	ADP
abr-263	223	3	accounting	accounting	PROPN
abr-263	223	4	&	&	CCONJ
abr-263	223	5	public	public	ADJ
abr-263	223	6	policy	policy	NOUN
abr-263	223	7	,	,	PUNCT
abr-263	223	8	35(6	35(6	NUM
abr-263	223	9	)	)	PUNCT
abr-263	223	10	,	,	PUNCT
abr-263	223	11	635	635	NUM
abr-263	223	12	-	-	SYM
abr-263	223	13	653	653	NUM
abr-263	223	14	.	.	PUNCT
abr-263	224	1	barua	barua	PROPN
abr-263	224	2	,	,	PUNCT
abr-263	224	3	a.	a.	PROPN
abr-263	224	4	,	,	PUNCT
abr-263	224	5	lin	lin	PROPN
abr-263	224	6	,	,	PUNCT
abr-263	224	7	s.	s.	PROPN
abr-263	224	8	,	,	PUNCT
abr-263	224	9	&	&	CCONJ
abr-263	224	10	sbaraglia	sbaraglia	PROPN
abr-263	224	11	,	,	PUNCT
abr-263	224	12	a.	a.	NOUN
abr-263	224	13	(	(	PUNCT
abr-263	224	14	2010	2010	NUM
abr-263	224	15	)	)	PUNCT
abr-263	224	16	.	.	PUNCT
abr-263	225	1	earnings	earning	NOUN
abr-263	225	2	management	management	NOUN
abr-263	225	3	using	use	VERB
abr-263	225	4	discontinued	discontinue	VERB
abr-263	225	5	operations	operation	NOUN
abr-263	225	6	.	.	PUNCT
abr-263	226	1	the	the	DET
abr-263	226	2	accounting	accounting	NOUN
abr-263	226	3	review	review	NOUN
abr-263	226	4	,	,	PUNCT
abr-263	226	5	85(5	85(5	NUM
abr-263	226	6	)	)	PUNCT
abr-263	226	7	,	,	PUNCT
abr-263	226	8	1485	1485	NUM
abr-263	226	9	-	-	SYM
abr-263	226	10	1500	1500	NUM
abr-263	226	11	.	.	PUNCT
abr-263	227	1	barth	barth	PROPN
abr-263	227	2	,	,	PUNCT
abr-263	227	3	m.	m.	NOUN
abr-263	227	4	,	,	PUNCT
abr-263	227	5	beaver	beaver	PROPN
abr-263	227	6	,	,	PUNCT
abr-263	227	7	w.	w.	PROPN
abr-263	227	8	,	,	PUNCT
abr-263	227	9	&	&	CCONJ
abr-263	227	10	landsman	landsman	PROPN
abr-263	227	11	,	,	PUNCT
abr-263	227	12	w.	w.	PROPN
abr-263	227	13	(	(	PUNCT
abr-263	227	14	1998	1998	NUM
abr-263	227	15	)	)	PUNCT
abr-263	227	16	.	.	PUNCT
abr-263	228	1	relative	relative	ADJ
abr-263	228	2	valuation	valuation	NOUN
abr-263	228	3	roles	role	NOUN
abr-263	228	4	of	of	ADP
abr-263	228	5	equity	equity	NOUN
abr-263	228	6	book	book	NOUN
abr-263	228	7	value	value	NOUN
abr-263	228	8	and	and	CCONJ
abr-263	228	9	net	net	ADJ
abr-263	228	10	income	income	NOUN
abr-263	228	11	as	as	ADP
abr-263	228	12	a	a	DET
abr-263	228	13	function	function	NOUN
abr-263	228	14	of	of	ADP
abr-263	228	15	financial	financial	ADJ
abr-263	228	16	health	health	NOUN
abr-263	228	17	.	.	PUNCT
abr-263	229	1	journal	journal	PROPN
abr-263	229	2	of	of	ADP
abr-263	229	3	accounting	accounting	NOUN
abr-263	229	4	and	and	CCONJ
abr-263	229	5	economics	economic	NOUN
abr-263	229	6	,	,	PUNCT
abr-263	229	7	25(1	25(1	NUM
abr-263	229	8	)	)	PUNCT
abr-263	229	9	,	,	PUNCT
abr-263	229	10	1	1	NUM
abr-263	229	11	-	-	SYM
abr-263	229	12	34	34	NUM
abr-263	229	13	.	.	PUNCT
abr-263	230	1	beaver	beaver	PROPN
abr-263	230	2	,	,	PUNCT
abr-263	230	3	w.	w.	PROPN
abr-263	230	4	(	(	PUNCT
abr-263	230	5	1968	1968	NUM
abr-263	230	6	)	)	PUNCT
abr-263	230	7	.	.	PUNCT
abr-263	231	1	the	the	DET
abr-263	231	2	information	information	NOUN
abr-263	231	3	content	content	NOUN
abr-263	231	4	of	of	ADP
abr-263	231	5	annual	annual	ADJ
abr-263	231	6	earnings	earning	NOUN
abr-263	231	7	announcements	announcement	NOUN
abr-263	231	8	.	.	PUNCT
abr-263	232	1	journal	journal	NOUN
abr-263	232	2	of	of	ADP
abr-263	232	3	accounting	accounting	NOUN
abr-263	232	4	research	research	NOUN
abr-263	232	5	,	,	PUNCT
abr-263	232	6	6	6	NUM
abr-263	232	7	,	,	PUNCT
abr-263	232	8	67	67	NUM
abr-263	232	9	-	-	SYM
abr-263	232	10	94	94	NUM
abr-263	232	11	.	.	PUNCT
abr-263	233	1	beaver	beaver	PROPN
abr-263	233	2	,	,	PUNCT
abr-263	233	3	w.	w.	PROPN
abr-263	233	4	(	(	PUNCT
abr-263	233	5	1970	1970	NUM
abr-263	233	6	)	)	PUNCT
abr-263	233	7	.	.	PUNCT
abr-263	234	1	the	the	DET
abr-263	234	2	time	time	NOUN
abr-263	234	3	series	series	PROPN
abr-263	234	4	behavior	behavior	NOUN
abr-263	234	5	of	of	ADP
abr-263	234	6	earnings	earning	NOUN
abr-263	234	7	.	.	PUNCT
abr-263	235	1	journal	journal	NOUN
abr-263	235	2	of	of	ADP
abr-263	235	3	accounting	accounting	NOUN
abr-263	235	4	research	research	NOUN
abr-263	235	5	,	,	PUNCT
abr-263	235	6	8	8	NUM
abr-263	235	7	,	,	PUNCT
abr-263	235	8	62	62	NUM
abr-263	235	9	-	-	SYM
abr-263	235	10	99	99	NUM
abr-263	235	11	.	.	PUNCT
abr-263	236	1	blume	blume	PROPN
abr-263	236	2	,	,	PUNCT
abr-263	236	3	m.	m.	PROPN
abr-263	236	4	e.	e.	PROPN
abr-263	236	5	,	,	PUNCT
abr-263	236	6	lim	lim	PROPN
abr-263	236	7	,	,	PUNCT
abr-263	236	8	f.	f.	PROPN
abr-263	236	9	,	,	PUNCT
abr-263	236	10	&	&	CCONJ
abr-263	236	11	mackinlay	mackinlay	PROPN
abr-263	236	12	,	,	PUNCT
abr-263	236	13	c.	c.	PROPN
abr-263	236	14	(	(	PUNCT
abr-263	236	15	1998	1998	NUM
abr-263	236	16	)	)	PUNCT
abr-263	236	17	.	.	PUNCT
abr-263	237	1	the	the	DET
abr-263	237	2	declining	decline	VERB
abr-263	237	3	credit	credit	NOUN
abr-263	237	4	quality	quality	NOUN
abr-263	237	5	of	of	ADP
abr-263	237	6	u.s	u.s	PROPN
abr-263	237	7	.	.	PROPN
abr-263	237	8	corporate	corporate	ADJ
abr-263	237	9	debt	debt	NOUN
abr-263	237	10	:	:	PUNCT
abr-263	237	11	myth	myth	NOUN
abr-263	237	12	or	or	CCONJ
abr-263	237	13	reality	reality	NOUN
abr-263	237	14	?	?	PUNCT
abr-263	238	1	the	the	DET
abr-263	238	2	journal	journal	NOUN
abr-263	238	3	of	of	ADP
abr-263	238	4	finance	finance	NOUN
abr-263	238	5	,	,	PUNCT
abr-263	238	6	53(4	53(4	NOUN
abr-263	238	7	)	)	PUNCT
abr-263	238	8	,	,	PUNCT
abr-263	238	9	1389	1389	NUM
abr-263	238	10	-	-	SYM
abr-263	238	11	1413	1413	NUM
abr-263	238	12	.	.	PUNCT
abr-263	239	1	burgstahler	burgstahler	NOUN
abr-263	239	2	,	,	PUNCT
abr-263	239	3	d.	d.	PROPN
abr-263	239	4	,	,	PUNCT
abr-263	239	5	jiambalvo	jiambalvo	PROPN
abr-263	239	6	,	,	PUNCT
abr-263	239	7	j.	j.	PROPN
abr-263	239	8	,	,	PUNCT
abr-263	239	9	&	&	CCONJ
abr-263	239	10	shevlin	shevlin	PROPN
abr-263	239	11	,	,	PUNCT
abr-263	239	12	t.	t.	PROPN
abr-263	239	13	(	(	PUNCT
abr-263	239	14	2002	2002	NUM
abr-263	239	15	)	)	PUNCT
abr-263	239	16	.	.	PUNCT
abr-263	240	1	do	do	AUX
abr-263	240	2	stock	stock	NOUN
abr-263	240	3	prices	price	NOUN
abr-263	240	4	fully	fully	ADV
abr-263	240	5	reflect	reflect	VERB
abr-263	240	6	the	the	DET
abr-263	240	7	implications	implication	NOUN
abr-263	240	8	of	of	ADP
abr-263	240	9	special	special	ADJ
abr-263	240	10	items	item	NOUN
abr-263	240	11	for	for	ADP
abr-263	240	12	future	future	ADJ
abr-263	240	13	earnings	earning	NOUN
abr-263	240	14	?	?	PUNCT
abr-263	241	1	journal	journal	NOUN
abr-263	241	2	of	of	ADP
abr-263	241	3	accounting	accounting	NOUN
abr-263	241	4	research	research	NOUN
abr-263	241	5	,	,	PUNCT
abr-263	241	6	40	40	NUM
abr-263	241	7	,	,	PUNCT
abr-263	241	8	585	585	NUM
abr-263	241	9	-	-	SYM
abr-263	241	10	612	612	NUM
abr-263	241	11	.	.	PUNCT
abr-263	242	1	chen	chen	PROPN
abr-263	242	2	,	,	PUNCT
abr-263	242	3	t.	t.	PROPN
abr-263	242	4	,	,	PUNCT
abr-263	242	5	martin	martin	PROPN
abr-263	242	6	x.	x.	PROPN
abr-263	242	7	,	,	PUNCT
abr-263	242	8	mashruwala	mashruwala	PROPN
abr-263	242	9	,	,	PUNCT
abr-263	242	10	c.	c.	PROPN
abr-263	242	11	,	,	PUNCT
abr-263	242	12	&	&	CCONJ
abr-263	242	13	mashruwala	mashruwala	PROPN
abr-263	242	14	,	,	PUNCT
abr-263	242	15	s.	s.	PROPN
abr-263	242	16	(	(	PUNCT
abr-263	242	17	2015	2015	NUM
abr-263	242	18	)	)	PUNCT
abr-263	242	19	.	.	PUNCT
abr-263	243	1	the	the	DET
abr-263	243	2	value	value	NOUN
abr-263	243	3	and	and	CCONJ
abr-263	243	4	credit	credit	NOUN
abr-263	243	5	relevance	relevance	NOUN
abr-263	243	6	of	of	ADP
abr-263	243	7	multiemployer	multiemployer	NOUN
abr-263	243	8	pension	pension	NOUN
abr-263	243	9	plan	plan	NOUN
abr-263	243	10	obligations	obligation	NOUN
abr-263	243	11	.	.	PUNCT
abr-263	244	1	the	the	DET
abr-263	244	2	accounting	accounting	NOUN
abr-263	244	3	review	review	NOUN
abr-263	244	4	,	,	PUNCT
abr-263	244	5	90(5	90(5	NUM
abr-263	244	6	)	)	PUNCT
abr-263	244	7	,	,	PUNCT
abr-263	244	8	1907	1907	NUM
abr-263	244	9	-	-	SYM
abr-263	244	10	1938	1938	NUM
abr-263	244	11	.	.	PUNCT
abr-263	245	1	curtis	curtis	PROPN
abr-263	245	2	,	,	PUNCT
abr-263	245	3	a.	a.	PROPN
abr-263	245	4	,	,	PUNCT
abr-263	245	5	mcvay	mcvay	PROPN
abr-263	245	6	,	,	PUNCT
abr-263	245	7	s.	s.	PROPN
abr-263	245	8	,	,	PUNCT
abr-263	245	9	&	&	CCONJ
abr-263	245	10	wolfe	wolfe	PROPN
abr-263	245	11	,	,	PUNCT
abr-263	245	12	m.	m.	NOUN
abr-263	245	13	(	(	PUNCT
abr-263	245	14	2014	2014	NUM
abr-263	245	15	)	)	PUNCT
abr-263	245	16	.	.	PUNCT
abr-263	246	1	an	an	DET
abr-263	246	2	analysis	analysis	NOUN
abr-263	246	3	of	of	ADP
abr-263	246	4	the	the	DET
abr-263	246	5	implications	implication	NOUN
abr-263	246	6	of	of	ADP
abr-263	246	7	discontinued	discontinue	VERB
abr-263	246	8	operations	operation	NOUN
abr-263	246	9	for	for	ADP
abr-263	246	10	continuing	continue	VERB
abr-263	246	11	income	income	NOUN
abr-263	246	12	.	.	PUNCT
abr-263	247	1	journal	journal	NOUN
abr-263	247	2	of	of	ADP
abr-263	247	3	accounting	accounting	NOUN
abr-263	247	4	and	and	CCONJ
abr-263	247	5	public	public	ADJ
abr-263	247	6	policy	policy	NOUN
abr-263	247	7	,	,	PUNCT
abr-263	247	8	33	33	NUM
abr-263	247	9	,	,	PUNCT
abr-263	247	10	190	190	NUM
abr-263	247	11	-	-	PUNCT
abr-263	247	12	201	201	NUM
abr-263	247	13	.	.	PUNCT
abr-263	248	1	dechow	dechow	ADJ
abr-263	248	2	,	,	PUNCT
abr-263	248	3	p.	p.	NOUN
abr-263	248	4	m.	m.	NOUN
abr-263	248	5	,	,	PUNCT
abr-263	248	6	&	&	CCONJ
abr-263	248	7	ge	ge	PROPN
abr-263	248	8	,	,	PUNCT
abr-263	248	9	w.	w.	PROPN
abr-263	248	10	(	(	PUNCT
abr-263	248	11	2006	2006	NUM
abr-263	248	12	)	)	PUNCT
abr-263	248	13	.	.	PUNCT
abr-263	249	1	the	the	DET
abr-263	249	2	persistence	persistence	NOUN
abr-263	249	3	of	of	ADP
abr-263	249	4	earnings	earning	NOUN
abr-263	249	5	and	and	CCONJ
abr-263	249	6	cash	cash	NOUN
abr-263	249	7	flows	flow	NOUN
abr-263	249	8	and	and	CCONJ
abr-263	249	9	the	the	DET
abr-263	249	10	role	role	NOUN
abr-263	249	11	of	of	ADP
abr-263	249	12	special	special	ADJ
abr-263	249	13	items	item	NOUN
abr-263	249	14	:	:	PUNCT
abr-263	249	15	implications	implication	NOUN
abr-263	249	16	for	for	ADP
abr-263	249	17	accrual	accrual	ADJ
abr-263	249	18	anomaly	anomaly	NOUN
abr-263	249	19	.	.	PUNCT
abr-263	250	1	review	review	NOUN
abr-263	250	2	of	of	ADP
abr-263	250	3	accounting	accounting	NOUN
abr-263	250	4	studies	study	NOUN
abr-263	250	5	,	,	PUNCT
abr-263	250	6	11	11	NUM
abr-263	250	7	,	,	PUNCT
abr-263	250	8	253	253	NUM
abr-263	250	9	-	-	SYM
abr-263	250	10	296	296	NUM
abr-263	250	11	.	.	PUNCT
abr-263	251	1	dickins	dickin	NOUN
abr-263	251	2	,	,	PUNCT
abr-263	251	3	d.	d.	PROPN
abr-263	251	4	,	,	PUNCT
abr-263	251	5	mccarthy	mccarthy	PROPN
abr-263	251	6	,	,	PUNCT
abr-263	251	7	m.	m.	NOUN
abr-263	251	8	,	,	PUNCT
abr-263	251	9	o’reilly	o’reilly	ADV
abr-263	251	10	,	,	PUNCT
abr-263	251	11	d.	d.	PROPN
abr-263	251	12	,	,	PUNCT
abr-263	251	13	&	&	CCONJ
abr-263	251	14	schneider	schneider	PROPN
abr-263	251	15	,	,	PUNCT
abr-263	251	16	d.	d.	PROPN
abr-263	251	17	(	(	PUNCT
abr-263	251	18	2017	2017	NUM
abr-263	251	19	)	)	PUNCT
abr-263	251	20	.	.	PUNCT
abr-263	252	1	reporting	reporting	NOUN
abr-263	252	2	of	of	ADP
abr-263	252	3	discontinued	discontinued	ADJ
abr-263	252	4	operations	operation	NOUN
abr-263	252	5	–	–	PUNCT
abr-263	252	6	where	where	SCONJ
abr-263	252	7	have	have	AUX
abr-263	252	8	we	we	PRON
abr-263	252	9	been	be	AUX
abr-263	252	10	and	and	CCONJ
abr-263	252	11	where	where	SCONJ
abr-263	252	12	are	be	AUX
abr-263	252	13	we	we	PRON
abr-263	252	14	going	go	VERB
abr-263	252	15	?	?	PUNCT
abr-263	253	1	cpa	cpa	PROPN
abr-263	253	2	journal	journal	PROPN
abr-263	253	3	,	,	PUNCT
abr-263	253	4	(	(	PUNCT
abr-263	253	5	february	february	PROPN
abr-263	253	6	)	)	PUNCT
abr-263	253	7	,	,	PUNCT
abr-263	253	8	52	52	NUM
abr-263	253	9	-	-	SYM
abr-263	253	10	55	55	NUM
abr-263	253	11	.	.	PUNCT
abr-263	254	1	easton	easton	PROPN
abr-263	254	2	,	,	PUNCT
abr-263	254	3	p.	p.	PROPN
abr-263	254	4	,	,	PUNCT
abr-263	254	5	&	&	CCONJ
abr-263	254	6	pae	pae	PROPN
abr-263	254	7	,	,	PUNCT
abr-263	254	8	j.	j.	PROPN
abr-263	254	9	(	(	PUNCT
abr-263	254	10	2004	2004	NUM
abr-263	254	11	)	)	PUNCT
abr-263	254	12	.	.	PUNCT
abr-263	255	1	accounting	account	VERB
abr-263	255	2	conservatism	conservatism	NOUN
abr-263	255	3	and	and	CCONJ
abr-263	255	4	the	the	DET
abr-263	255	5	relation	relation	NOUN
abr-263	255	6	between	between	ADP
abr-263	255	7	returns	return	NOUN
abr-263	255	8	and	and	CCONJ
abr-263	255	9	accounting	accounting	NOUN
abr-263	255	10	data	datum	NOUN
abr-263	255	11	.	.	PUNCT
abr-263	256	1	review	review	NOUN
abr-263	256	2	of	of	ADP
abr-263	256	3	accounting	accounting	NOUN
abr-263	256	4	studies	study	NOUN
abr-263	256	5	,	,	PUNCT
abr-263	256	6	9(4	9(4	NOUN
abr-263	256	7	)	)	PUNCT
abr-263	256	8	,	,	PUNCT
abr-263	256	9	495	495	NUM
abr-263	256	10	-	-	SYM
abr-263	256	11	521	521	NUM
abr-263	256	12	.	.	PUNCT
abr-263	257	1	fama	fama	PROPN
abr-263	257	2	,	,	PUNCT
abr-263	257	3	e.	e.	PROPN
abr-263	257	4	(	(	PUNCT
abr-263	257	5	1965	1965	NUM
abr-263	257	6	)	)	PUNCT
abr-263	257	7	.	.	PUNCT
abr-263	258	1	the	the	DET
abr-263	258	2	behavior	behavior	NOUN
abr-263	258	3	of	of	ADP
abr-263	258	4	stock	stock	NOUN
abr-263	258	5	-	-	PUNCT
abr-263	258	6	market	market	NOUN
abr-263	258	7	prices	price	NOUN
abr-263	258	8	.	.	PUNCT
abr-263	259	1	the	the	DET
abr-263	259	2	journal	journal	NOUN
abr-263	259	3	of	of	ADP
abr-263	259	4	business	business	NOUN
abr-263	259	5	,	,	PUNCT
abr-263	259	6	38(1	38(1	NUM
abr-263	259	7	)	)	PUNCT
abr-263	259	8	,	,	PUNCT
abr-263	259	9	34	34	NUM
abr-263	259	10	-	-	SYM
abr-263	259	11	105	105	NUM
abr-263	259	12	.	.	PUNCT
abr-263	260	1	fama	fama	PROPN
abr-263	260	2	,	,	PUNCT
abr-263	260	3	e.	e.	PROPN
abr-263	260	4	(	(	PUNCT
abr-263	260	5	1970	1970	NUM
abr-263	260	6	)	)	PUNCT
abr-263	260	7	.	.	PUNCT
abr-263	261	1	efficient	efficient	ADJ
abr-263	261	2	capital	capital	NOUN
abr-263	261	3	markets	market	NOUN
abr-263	261	4	:	:	PUNCT
abr-263	261	5	a	a	DET
abr-263	261	6	review	review	NOUN
abr-263	261	7	of	of	ADP
abr-263	261	8	theory	theory	NOUN
abr-263	261	9	and	and	CCONJ
abr-263	261	10	empirical	empirical	ADJ
abr-263	261	11	work	work	NOUN
abr-263	261	12	.	.	PUNCT
abr-263	262	1	journal	journal	PROPN
abr-263	262	2	of	of	ADP
abr-263	262	3	finance	finance	NOUN
abr-263	262	4	,	,	PUNCT
abr-263	262	5	25	25	NUM
abr-263	262	6	,	,	PUNCT
abr-263	262	7	383	383	NUM
abr-263	262	8	-	-	SYM
abr-263	262	9	417	417	NUM
abr-263	262	10	.	.	PUNCT
abr-263	263	1	financial	financial	ADJ
abr-263	263	2	accounting	accounting	NOUN
abr-263	263	3	standards	standards	PROPN
abr-263	263	4	board	board	NOUN
abr-263	263	5	(	(	PUNCT
abr-263	263	6	fasb	fasb	PROPN
abr-263	263	7	)	)	PUNCT
abr-263	263	8	.	.	PUNCT
abr-263	264	1	(	(	PUNCT
abr-263	264	2	2010	2010	NUM
abr-263	264	3	)	)	PUNCT
abr-263	264	4	.	.	PUNCT
abr-263	265	1	statement	statement	NOUN
abr-263	265	2	of	of	ADP
abr-263	265	3	financial	financial	ADJ
abr-263	265	4	accounting	accounting	NOUN
abr-263	265	5	concepts	concept	NOUN
abr-263	265	6	no	no	INTJ
abr-263	265	7	.	.	NOUN
abr-263	265	8	8	8	NUM
abr-263	265	9	,	,	PUNCT
abr-263	265	10	conceptual	conceptual	ADJ
abr-263	265	11	framework	framework	NOUN
abr-263	265	12	for	for	ADP
abr-263	265	13	financial	financial	ADJ
abr-263	265	14	reporting	reporting	NOUN
abr-263	265	15	(	(	PUNCT
abr-263	265	16	fasb	fasb	NOUN
abr-263	265	17	:	:	PUNCT
abr-263	265	18	norwalk	norwalk	NOUN
abr-263	265	19	,	,	PUNCT
abr-263	265	20	ct	ct	PROPN
abr-263	265	21	)	)	PUNCT
abr-263	265	22	.	.	PUNCT
abr-263	266	1	guragai	guragai	PROPN
abr-263	266	2	,	,	PUNCT
abr-263	266	3	b.	b.	PROPN
abr-263	266	4	,	,	PUNCT
abr-263	266	5	henke	henke	PROPN
abr-263	266	6	,	,	PUNCT
abr-263	266	7	t.	t.	PROPN
abr-263	266	8	s.	s.	PROPN
abr-263	266	9	,	,	PUNCT
abr-263	266	10	&	&	CCONJ
abr-263	266	11	young	young	ADJ
abr-263	266	12	,	,	PUNCT
abr-263	266	13	g.	g.	PROPN
abr-263	266	14	(	(	PUNCT
abr-263	266	15	2020	2020	NUM
abr-263	266	16	)	)	PUNCT
abr-263	266	17	.	.	PUNCT
abr-263	267	1	discontinued	discontinue	VERB
abr-263	267	2	operations	operation	NOUN
abr-263	267	3	and	and	CCONJ
abr-263	267	4	dividend	dividend	VERB
abr-263	267	5	payout	payout	ADJ
abr-263	267	6	policy	policy	NOUN
abr-263	267	7	.	.	PUNCT
abr-263	268	1	working	work	VERB
abr-263	268	2	paper	paper	NOUN
abr-263	268	3	presented	present	VERB
abr-263	268	4	at	at	ADP
abr-263	268	5	the	the	DET
abr-263	268	6	2020	2020	NUM
abr-263	268	7	annual	annual	ADJ
abr-263	268	8	meeting	meeting	NOUN
abr-263	268	9	of	of	ADP
abr-263	268	10	the	the	DET
abr-263	268	11	american	american	PROPN
abr-263	268	12	accounting	accounting	PROPN
abr-263	268	13	association	association	PROPN
abr-263	268	14	.	.	PUNCT
abr-263	269	1	hand	hand	PROPN
abr-263	269	2	,	,	PUNCT
abr-263	269	3	j.	j.	PROPN
abr-263	269	4	,	,	PUNCT
abr-263	269	5	holthausen	holthausen	PROPN
abr-263	269	6	,	,	PUNCT
abr-263	269	7	r.	r.	PROPN
abr-263	269	8	,	,	PUNCT
abr-263	269	9	&	&	CCONJ
abr-263	269	10	leftwich	leftwich	PROPN
abr-263	269	11	,	,	PUNCT
abr-263	269	12	r.	r.	PROPN
abr-263	269	13	(	(	PUNCT
abr-263	269	14	1992	1992	NUM
abr-263	269	15	)	)	PUNCT
abr-263	269	16	.	.	PUNCT
abr-263	270	1	the	the	DET
abr-263	270	2	effect	effect	NOUN
abr-263	270	3	of	of	ADP
abr-263	270	4	bond	bond	NOUN
abr-263	270	5	rating	rating	NOUN
abr-263	270	6	agency	agency	NOUN
abr-263	270	7	announcements	announcement	NOUN
abr-263	270	8	on	on	ADP
abr-263	270	9	bond	bond	NOUN
abr-263	270	10	and	and	CCONJ
abr-263	270	11	stock	stock	NOUN
abr-263	270	12	prices	price	NOUN
abr-263	270	13	.	.	PUNCT
abr-263	271	1	the	the	DET
abr-263	271	2	journal	journal	PROPN
abr-263	271	3	of	of	ADP
abr-263	271	4	finance	finance	PROPN
abr-263	271	5	,	,	PUNCT
abr-263	271	6	47(2	47(2	PROPN
abr-263	271	7	)	)	PUNCT
abr-263	271	8	,	,	PUNCT
abr-263	271	9	733	733	NUM
abr-263	271	10	-	-	SYM
abr-263	271	11	752	752	NUM
abr-263	271	12	.	.	PUNCT
abr-263	272	1	jensen	jensen	PROPN
abr-263	272	2	,	,	PUNCT
abr-263	272	3	m.	m.	NOUN
abr-263	272	4	(	(	PUNCT
abr-263	272	5	1978	1978	NUM
abr-263	272	6	)	)	PUNCT
abr-263	272	7	.	.	PUNCT
abr-263	273	1	some	some	DET
abr-263	273	2	anomalous	anomalous	ADJ
abr-263	273	3	evidence	evidence	NOUN
abr-263	273	4	regarding	regard	VERB
abr-263	273	5	market	market	NOUN
abr-263	273	6	efficiency	efficiency	NOUN
abr-263	273	7	.	.	PUNCT
abr-263	274	1	journal	journal	NOUN
abr-263	274	2	of	of	ADP
abr-263	274	3	financial	financial	ADJ
abr-263	274	4	economics	economic	NOUN
abr-263	274	5	,	,	PUNCT
abr-263	274	6	6(2/3	6(2/3	NUM
abr-263	274	7	)	)	PUNCT
abr-263	274	8	,	,	PUNCT
abr-263	274	9	95	95	NUM
abr-263	274	10	-	-	SYM
abr-263	274	11	101	101	NUM
abr-263	274	12	.	.	PUNCT
abr-263	275	1	jones	jones	PROPN
abr-263	275	2	,	,	PUNCT
abr-263	275	3	d.	d.	PROPN
abr-263	275	4	,	,	PUNCT
abr-263	275	5	&	&	CCONJ
abr-263	275	6	smith	smith	PROPN
abr-263	275	7	,	,	PUNCT
abr-263	275	8	k.	k.	PROPN
abr-263	275	9	(	(	PUNCT
abr-263	275	10	2011	2011	NUM
abr-263	275	11	)	)	PUNCT
abr-263	275	12	.	.	PUNCT
abr-263	276	1	comparing	compare	VERB
abr-263	276	2	the	the	DET
abr-263	276	3	value	value	NOUN
abr-263	276	4	relevance	relevance	NOUN
abr-263	276	5	,	,	PUNCT
abr-263	276	6	predictive	predictive	ADJ
abr-263	276	7	value	value	NOUN
abr-263	276	8	,	,	PUNCT
abr-263	276	9	and	and	CCONJ
abr-263	276	10	persistence	persistence	NOUN
abr-263	276	11	of	of	ADP
abr-263	276	12	other	other	ADJ
abr-263	276	13	comprehensive	comprehensive	ADJ
abr-263	276	14	income	income	NOUN
abr-263	276	15	and	and	CCONJ
abr-263	276	16	special	special	ADJ
abr-263	276	17	items	item	NOUN
abr-263	276	18	.	.	PUNCT
abr-263	277	1	the	the	DET
abr-263	277	2	accounting	accounting	NOUN
abr-263	277	3	review	review	NOUN
abr-263	277	4	,	,	PUNCT
abr-263	277	5	86(6	86(6	ADV
abr-263	277	6	)	)	PUNCT
abr-263	277	7	,	,	PUNCT
abr-263	277	8	2047	2047	NUM
abr-263	277	9	-	-	SYM
abr-263	277	10	2073	2073	NUM
abr-263	277	11	.	.	PUNCT
abr-263	278	1	jorion	jorion	NOUN
abr-263	278	2	,	,	PUNCT
abr-263	278	3	p.	p.	PROPN
abr-263	278	4	,	,	PUNCT
abr-263	278	5	shi	shi	PROPN
abr-263	278	6	,	,	PUNCT
abr-263	278	7	c.	c.	PROPN
abr-263	278	8	,	,	PUNCT
abr-263	278	9	&	&	CCONJ
abr-263	278	10	zhang	zhang	PROPN
abr-263	278	11	,	,	PUNCT
abr-263	278	12	s.	s.	PROPN
abr-263	278	13	(	(	PUNCT
abr-263	278	14	2009	2009	NUM
abr-263	278	15	)	)	PUNCT
abr-263	278	16	.	.	PUNCT
abr-263	279	1	tightening	tighten	VERB
abr-263	279	2	credit	credit	NOUN
abr-263	279	3	standards	standard	NOUN
abr-263	279	4	:	:	PUNCT
abr-263	279	5	the	the	DET
abr-263	279	6	role	role	NOUN
abr-263	279	7	of	of	ADP
abr-263	279	8	accounting	accounting	NOUN
abr-263	279	9	quality	quality	NOUN
abr-263	279	10	.	.	PUNCT
abr-263	280	1	review	review	NOUN
abr-263	280	2	of	of	ADP
abr-263	280	3	accounting	accounting	NOUN
abr-263	280	4	studies	study	NOUN
abr-263	280	5	,	,	PUNCT
abr-263	280	6	14(1	14(1	NUM
abr-263	280	7	)	)	PUNCT
abr-263	280	8	,	,	PUNCT
abr-263	280	9	123	123	NUM
abr-263	280	10	-	-	SYM
abr-263	280	11	160	160	NUM
abr-263	280	12	.	.	PUNCT
abr-263	281	1	kisgen	kisgen	PROPN
abr-263	281	2	,	,	PUNCT
abr-263	281	3	d.j	d.j	PROPN
abr-263	281	4	.	.	PROPN
abr-263	281	5	(	(	PUNCT
abr-263	281	6	2006	2006	NUM
abr-263	281	7	)	)	PUNCT
abr-263	281	8	.	.	PUNCT
abr-263	282	1	credit	credit	NOUN
abr-263	282	2	ratings	rating	NOUN
abr-263	282	3	and	and	CCONJ
abr-263	282	4	capital	capital	NOUN
abr-263	282	5	structure	structure	NOUN
abr-263	282	6	.	.	PUNCT
abr-263	283	1	journal	journal	PROPN
abr-263	283	2	of	of	ADP
abr-263	283	3	finance	finance	NOUN
abr-263	283	4	,	,	PUNCT
abr-263	283	5	61(3	61(3	NUM
abr-263	283	6	)	)	PUNCT
abr-263	283	7	,	,	PUNCT
abr-263	283	8	1035–1072	1035–1072	NUM
abr-263	283	9	.	.	PUNCT
abr-263	284	1	ziebart	ziebart	PROPN
abr-263	284	2	,	,	PUNCT
abr-263	284	3	d.	d.	PROPN
abr-263	284	4	,	,	PUNCT
abr-263	284	5	&	&	CCONJ
abr-263	284	6	reiter	reiter	PROPN
abr-263	284	7	,	,	PUNCT
abr-263	284	8	s.	s.	PROPN
abr-263	284	9	(	(	PUNCT
abr-263	284	10	1992	1992	NUM
abr-263	284	11	)	)	PUNCT
abr-263	284	12	.	.	PUNCT
abr-263	285	1	bond	bond	NOUN
abr-263	285	2	ratings	rating	NOUN
abr-263	285	3	,	,	PUNCT
abr-263	285	4	bond	bond	NOUN
abr-263	285	5	yields	yield	NOUN
abr-263	285	6	and	and	CCONJ
abr-263	285	7	financial	financial	ADJ
abr-263	285	8	information	information	NOUN
abr-263	285	9	.	.	PUNCT
abr-263	286	1	contemporary	contemporary	ADJ
abr-263	286	2	accounting	accounting	NOUN
abr-263	286	3	research	research	NOUN
abr-263	286	4	,	,	PUNCT
abr-263	286	5	9(1	9(1	NUM
abr-263	286	6	)	)	PUNCT
abr-263	286	7	,	,	PUNCT
abr-263	286	8	252	252	NUM
abr-263	286	9	-	-	SYM
abr-263	286	10	282	282	NUM
abr-263	286	11	.	.	PUNCT