id	sid	tid	token	lemma	pos
abr-267	1	1	1	1	NUM
abr-267	1	2	advertising	advertising	NOUN
abr-267	1	3	response	response	NOUN
abr-267	1	4	to	to	ADP
abr-267	1	5	financial	financial	ADJ
abr-267	1	6	misreporting	misreporting	NOUN
abr-267	1	7	and	and	CCONJ
abr-267	1	8	the	the	DET
abr-267	1	9	implications	implication	NOUN
abr-267	1	10	for	for	ADP
abr-267	1	11	firm	firm	ADJ
abr-267	1	12	value	value	NOUN
abr-267	1	13	stacey	stacey	PROPN
abr-267	1	14	sharpe	sharpe	PROPN
abr-267	1	15	,	,	PUNCT
abr-267	1	16	ph.d	ph.d	PROPN
abr-267	1	17	.	.	PROPN
abr-267	2	1	california	california	PROPN
abr-267	2	2	state	state	PROPN
abr-267	2	3	university	university	PROPN
abr-267	2	4	,	,	PUNCT
abr-267	2	5	los	los	PROPN
abr-267	2	6	angeles	angeles	PROPN
abr-267	2	7	do	do	AUX
abr-267	2	8	firms	firm	NOUN
abr-267	2	9	adjust	adjust	VERB
abr-267	2	10	advertising	advertising	NOUN
abr-267	2	11	spending	spending	NOUN
abr-267	2	12	around	around	ADP
abr-267	2	13	accounting	accounting	NOUN
abr-267	2	14	-	-	PUNCT
abr-267	2	15	based	base	VERB
abr-267	2	16	brand	brand	NOUN
abr-267	2	17	scandal	scandal	NOUN
abr-267	2	18	events	event	NOUN
abr-267	2	19	such	such	ADJ
abr-267	2	20	as	as	ADP
abr-267	2	21	fraudulent	fraudulent	ADJ
abr-267	2	22	restatement	restatement	NOUN
abr-267	2	23	announcements	announcement	NOUN
abr-267	2	24	?	?	PUNCT
abr-267	3	1	to	to	PART
abr-267	3	2	address	address	VERB
abr-267	3	3	this	this	DET
abr-267	3	4	question	question	NOUN
abr-267	3	5	,	,	PUNCT
abr-267	3	6	this	this	DET
abr-267	3	7	study	study	NOUN
abr-267	3	8	presents	present	VERB
abr-267	3	9	an	an	DET
abr-267	3	10	empirical	empirical	ADJ
abr-267	3	11	assessment	assessment	NOUN
abr-267	3	12	of	of	ADP
abr-267	3	13	firm	firm	ADJ
abr-267	3	14	-	-	PUNCT
abr-267	3	15	level	level	NOUN
abr-267	3	16	advertising	advertising	NOUN
abr-267	3	17	spending	spending	NOUN
abr-267	3	18	around	around	ADP
abr-267	3	19	fraudulent	fraudulent	ADJ
abr-267	3	20	restatement	restatement	NOUN
abr-267	3	21	announcements	announcement	NOUN
abr-267	3	22	.	.	PUNCT
abr-267	4	1	this	this	DET
abr-267	4	2	analysis	analysis	NOUN
abr-267	4	3	is	be	AUX
abr-267	4	4	guided	guide	VERB
abr-267	4	5	by	by	ADP
abr-267	4	6	opposing	oppose	VERB
abr-267	4	7	propositions	proposition	NOUN
abr-267	4	8	presented	present	VERB
abr-267	4	9	in	in	ADP
abr-267	4	10	the	the	DET
abr-267	4	11	brand	brand	NOUN
abr-267	4	12	scandal	scandal	NOUN
abr-267	4	13	and	and	CCONJ
abr-267	4	14	marketing	marketing	NOUN
abr-267	4	15	-	-	PUNCT
abr-267	4	16	finance	finance	NOUN
abr-267	4	17	literature	literature	NOUN
abr-267	4	18	regarding	regard	VERB
abr-267	4	19	expectations	expectation	NOUN
abr-267	4	20	for	for	ADP
abr-267	4	21	firm	firm	ADJ
abr-267	4	22	-	-	PUNCT
abr-267	4	23	level	level	NOUN
abr-267	4	24	advertising	advertising	NOUN
abr-267	4	25	response	response	NOUN
abr-267	4	26	to	to	ADP
abr-267	4	27	brand	brand	NOUN
abr-267	4	28	scandals	scandal	NOUN
abr-267	4	29	.	.	PUNCT
abr-267	5	1	to	to	PART
abr-267	5	2	test	test	VERB
abr-267	5	3	these	these	DET
abr-267	5	4	opposing	opposing	ADJ
abr-267	5	5	conjectures	conjecture	NOUN
abr-267	5	6	,	,	PUNCT
abr-267	5	7	an	an	DET
abr-267	5	8	empirical	empirical	ADJ
abr-267	5	9	investigation	investigation	NOUN
abr-267	5	10	is	be	AUX
abr-267	5	11	conducted	conduct	VERB
abr-267	5	12	on	on	ADP
abr-267	5	13	a	a	DET
abr-267	5	14	sample	sample	NOUN
abr-267	5	15	of	of	ADP
abr-267	5	16	136	136	NUM
abr-267	5	17	firms	firm	NOUN
abr-267	5	18	accused	accuse	VERB
abr-267	5	19	of	of	ADP
abr-267	5	20	financial	financial	ADJ
abr-267	5	21	reporting	reporting	NOUN
abr-267	5	22	fraud	fraud	NOUN
abr-267	5	23	.	.	PUNCT
abr-267	6	1	the	the	DET
abr-267	6	2	dataset	dataset	NOUN
abr-267	6	3	is	be	AUX
abr-267	6	4	constructed	construct	VERB
abr-267	6	5	using	use	VERB
abr-267	6	6	the	the	DET
abr-267	6	7	sec	sec	PROPN
abr-267	6	8	and	and	CCONJ
abr-267	6	9	department	department	PROPN
abr-267	6	10	of	of	ADP
abr-267	6	11	justice	justice	PROPN
abr-267	6	12	enforcement	enforcement	PROPN
abr-267	6	13	action	action	NOUN
abr-267	6	14	database	database	NOUN
abr-267	6	15	for	for	ADP
abr-267	6	16	corporate	corporate	ADJ
abr-267	6	17	misrepresentation	misrepresentation	NOUN
abr-267	6	18	compiled	compile	VERB
abr-267	6	19	by	by	ADP
abr-267	6	20	karpoff	karpoff	PROPN
abr-267	6	21	,	,	PUNCT
abr-267	6	22	lee	lee	PROPN
abr-267	6	23	,	,	PUNCT
abr-267	6	24	and	and	CCONJ
abr-267	6	25	martin	martin	PROPN
abr-267	6	26	(	(	PUNCT
abr-267	6	27	2008a	2008a	NUM
abr-267	6	28	)	)	PUNCT
abr-267	6	29	(	(	PUNCT
abr-267	6	30	klm	klm	PROPN
abr-267	6	31	)	)	PUNCT
abr-267	6	32	and	and	CCONJ
abr-267	6	33	annual	annual	ADJ
abr-267	6	34	compustat	compustat	NOUN
abr-267	6	35	industrial	industrial	ADJ
abr-267	6	36	files	file	NOUN
abr-267	6	37	.	.	PUNCT
abr-267	7	1	the	the	DET
abr-267	7	2	potential	potential	ADJ
abr-267	7	3	implications	implication	NOUN
abr-267	7	4	of	of	ADP
abr-267	7	5	advertising	advertising	NOUN
abr-267	7	6	spending	spending	NOUN
abr-267	7	7	on	on	ADP
abr-267	7	8	post	post	ADJ
abr-267	7	9	-	-	ADJ
abr-267	7	10	restatement	restatement	ADJ
abr-267	7	11	firm	firm	NOUN
abr-267	7	12	value	value	NOUN
abr-267	7	13	are	be	AUX
abr-267	7	14	also	also	ADV
abr-267	7	15	assessed	assess	VERB
abr-267	7	16	.	.	PUNCT
abr-267	8	1	the	the	DET
abr-267	8	2	results	result	NOUN
abr-267	8	3	of	of	ADP
abr-267	8	4	this	this	DET
abr-267	8	5	study	study	NOUN
abr-267	8	6	indicate	indicate	VERB
abr-267	8	7	that	that	SCONJ
abr-267	8	8	,	,	PUNCT
abr-267	8	9	on	on	ADP
abr-267	8	10	average	average	ADJ
abr-267	8	11	,	,	PUNCT
abr-267	8	12	firms	firm	NOUN
abr-267	8	13	reduce	reduce	VERB
abr-267	8	14	advertising	advertising	NOUN
abr-267	8	15	expenditures	expenditure	NOUN
abr-267	8	16	around	around	ADP
abr-267	8	17	fraudulent	fraudulent	ADJ
abr-267	8	18	restatement	restatement	NOUN
abr-267	8	19	announcements	announcement	NOUN
abr-267	8	20	.	.	PUNCT
abr-267	9	1	the	the	DET
abr-267	9	2	reduction	reduction	NOUN
abr-267	9	3	in	in	ADP
abr-267	9	4	advertising	advertising	NOUN
abr-267	9	5	is	be	AUX
abr-267	9	6	shown	show	VERB
abr-267	9	7	to	to	PART
abr-267	9	8	effectively	effectively	ADV
abr-267	9	9	mitigate	mitigate	VERB
abr-267	9	10	the	the	DET
abr-267	9	11	potential	potential	ADJ
abr-267	9	12	damages	damage	NOUN
abr-267	9	13	to	to	ADP
abr-267	9	14	firm	firm	ADJ
abr-267	9	15	value	value	NOUN
abr-267	9	16	.	.	PUNCT
abr-267	10	1	in	in	ADP
abr-267	10	2	addition	addition	NOUN
abr-267	10	3	to	to	ADP
abr-267	10	4	generating	generate	VERB
abr-267	10	5	support	support	NOUN
abr-267	10	6	and	and	CCONJ
abr-267	10	7	managerial	managerial	ADJ
abr-267	10	8	guidance	guidance	NOUN
abr-267	10	9	regarding	regard	VERB
abr-267	10	10	the	the	DET
abr-267	10	11	relevance	relevance	NOUN
abr-267	10	12	of	of	ADP
abr-267	10	13	advertising	advertising	NOUN
abr-267	10	14	expenditures	expenditure	NOUN
abr-267	10	15	to	to	ADP
abr-267	10	16	a	a	DET
abr-267	10	17	firm	firm	NOUN
abr-267	10	18	's	's	PART
abr-267	10	19	reputation	reputation	NOUN
abr-267	10	20	management	management	NOUN
abr-267	10	21	strategies	strategy	NOUN
abr-267	10	22	,	,	PUNCT
abr-267	10	23	this	this	DET
abr-267	10	24	paper	paper	NOUN
abr-267	10	25	is	be	AUX
abr-267	10	26	the	the	DET
abr-267	10	27	first	first	ADJ
abr-267	10	28	known	know	VERB
abr-267	10	29	study	study	NOUN
abr-267	10	30	to	to	PART
abr-267	10	31	investigate	investigate	VERB
abr-267	10	32	the	the	DET
abr-267	10	33	relationship	relationship	NOUN
abr-267	10	34	between	between	ADP
abr-267	10	35	advertising	advertising	NOUN
abr-267	10	36	spending	spending	NOUN
abr-267	10	37	and	and	CCONJ
abr-267	10	38	an	an	DET
abr-267	10	39	accounting	accounting	NOUN
abr-267	10	40	-	-	PUNCT
abr-267	10	41	based	base	VERB
abr-267	10	42	brand	brand	NOUN
abr-267	10	43	scandal	scandal	NOUN
abr-267	10	44	.	.	PUNCT
abr-267	11	1	this	this	DET
abr-267	11	2	study	study	NOUN
abr-267	11	3	also	also	ADV
abr-267	11	4	makes	make	VERB
abr-267	11	5	multiple	multiple	ADJ
abr-267	11	6	contributions	contribution	NOUN
abr-267	11	7	to	to	ADP
abr-267	11	8	the	the	DET
abr-267	11	9	advertising	advertising	NOUN
abr-267	11	10	,	,	PUNCT
abr-267	11	11	brand	brand	NOUN
abr-267	11	12	scandal	scandal	NOUN
abr-267	11	13	,	,	PUNCT
abr-267	11	14	and	and	CCONJ
abr-267	11	15	reputation	reputation	NOUN
abr-267	11	16	management	management	NOUN
abr-267	11	17	literature	literature	NOUN
abr-267	11	18	.	.	PUNCT
abr-267	12	1	keywords	keyword	NOUN
abr-267	12	2	:	:	PUNCT
abr-267	12	3	advertising	advertising	NOUN
abr-267	12	4	spending	spending	NOUN
abr-267	12	5	;	;	PUNCT
abr-267	12	6	restatements	restatement	NOUN
abr-267	12	7	;	;	PUNCT
abr-267	12	8	brand	brand	NOUN
abr-267	12	9	scandal	scandal	NOUN
abr-267	12	10	;	;	PUNCT
abr-267	12	11	reputation	reputation	NOUN
abr-267	12	12	management	management	NOUN
abr-267	12	13	;	;	PUNCT
abr-267	12	14	financial	financial	ADJ
abr-267	12	15	misconduct	misconduct	NOUN
abr-267	12	16	introduction	introduction	NOUN
abr-267	12	17	do	do	AUX
abr-267	12	18	firms	firm	NOUN
abr-267	12	19	adjust	adjust	VERB
abr-267	12	20	advertising	advertising	NOUN
abr-267	12	21	expenditures	expenditure	NOUN
abr-267	12	22	around	around	ADP
abr-267	12	23	accounting	accounting	NOUN
abr-267	12	24	-	-	PUNCT
abr-267	12	25	based	base	VERB
abr-267	12	26	brand	brand	NOUN
abr-267	12	27	scandal	scandal	NOUN
abr-267	12	28	events	event	NOUN
abr-267	12	29	such	such	ADJ
abr-267	12	30	as	as	ADP
abr-267	12	31	financial	financial	ADJ
abr-267	12	32	reporting	reporting	NOUN
abr-267	12	33	fraud	fraud	NOUN
abr-267	12	34	?	?	PUNCT
abr-267	13	1	as	as	ADP
abr-267	13	2	the	the	DET
abr-267	13	3	primary	primary	ADJ
abr-267	13	4	mode	mode	NOUN
abr-267	13	5	of	of	ADP
abr-267	13	6	firm	firm	NOUN
abr-267	13	7	-	-	PUNCT
abr-267	13	8	to	to	ADP
abr-267	13	9	-	-	PUNCT
abr-267	13	10	consumer	consumer	NOUN
abr-267	13	11	communication	communication	NOUN
abr-267	13	12	,	,	PUNCT
abr-267	13	13	advertising	advertising	NOUN
abr-267	13	14	is	be	AUX
abr-267	13	15	the	the	DET
abr-267	13	16	"	"	PUNCT
abr-267	13	17	voice	voice	NOUN
abr-267	13	18	of	of	ADP
abr-267	13	19	the	the	DET
abr-267	13	20	brand	brand	NOUN
abr-267	13	21	"	"	PUNCT
abr-267	13	22	(	(	PUNCT
abr-267	13	23	keller	keller	PROPN
abr-267	13	24	,	,	PUNCT
abr-267	13	25	2007	2007	NUM
abr-267	13	26	,	,	PUNCT
abr-267	13	27	p.	p.	NOUN
abr-267	13	28	55	55	NUM
abr-267	13	29	)	)	PUNCT
abr-267	13	30	and	and	CCONJ
abr-267	13	31	represents	represent	VERB
abr-267	13	32	an	an	DET
abr-267	13	33	essential	essential	ADJ
abr-267	13	34	aspect	aspect	NOUN
abr-267	13	35	of	of	ADP
abr-267	13	36	building	build	VERB
abr-267	13	37	and	and	CCONJ
abr-267	13	38	protecting	protect	VERB
abr-267	13	39	a	a	DET
abr-267	13	40	firm	firm	NOUN
abr-267	13	41	’s	’s	PART
abr-267	13	42	reputation	reputation	NOUN
abr-267	13	43	.	.	PUNCT
abr-267	14	1	therefore	therefore	ADV
abr-267	14	2	,	,	PUNCT
abr-267	14	3	it	it	PRON
abr-267	14	4	is	be	AUX
abr-267	14	5	not	not	PART
abr-267	14	6	surprising	surprising	ADJ
abr-267	14	7	to	to	PART
abr-267	14	8	find	find	VERB
abr-267	14	9	that	that	SCONJ
abr-267	14	10	among	among	ADP
abr-267	14	11	marketing	marketing	NOUN
abr-267	14	12	scholars	scholar	NOUN
abr-267	14	13	and	and	CCONJ
abr-267	14	14	practitioners	practitioner	NOUN
abr-267	14	15	,	,	PUNCT
abr-267	14	16	increased	increase	VERB
abr-267	14	17	advertising	advertising	NOUN
abr-267	14	18	is	be	AUX
abr-267	14	19	a	a	DET
abr-267	14	20	preferred	prefer	VERB
abr-267	14	21	and	and	CCONJ
abr-267	14	22	recommended	recommend	VERB
abr-267	14	23	approach	approach	NOUN
abr-267	14	24	to	to	ADP
abr-267	14	25	countering	counter	VERB
abr-267	14	26	the	the	DET
abr-267	14	27	negative	negative	ADJ
abr-267	14	28	effects	effect	NOUN
abr-267	14	29	of	of	ADP
abr-267	14	30	product	product	NOUN
abr-267	14	31	-	-	PUNCT
abr-267	14	32	related	relate	VERB
abr-267	14	33	brand	brand	NOUN
abr-267	14	34	scandal	scandal	NOUN
abr-267	14	35	events	event	NOUN
abr-267	14	36	,	,	PUNCT
abr-267	14	37	including	include	VERB
abr-267	14	38	but	but	CCONJ
abr-267	14	39	not	not	PART
abr-267	14	40	limited	limit	VERB
abr-267	14	41	to	to	ADP
abr-267	14	42	product	product	NOUN
abr-267	14	43	-	-	PUNCT
abr-267	14	44	failures	failure	NOUN
abr-267	14	45	and	and	CCONJ
abr-267	14	46	recalls	recall	VERB
abr-267	14	47	(	(	PUNCT
abr-267	14	48	cleeren	cleeren	PROPN
abr-267	14	49	et	et	PROPN
abr-267	14	50	al	al	PROPN
abr-267	14	51	,	,	PUNCT
abr-267	14	52	2008	2008	NUM
abr-267	14	53	;	;	PUNCT
abr-267	14	54	cleeren	cleeren	NOUN
abr-267	14	55	et	et	PROPN
abr-267	14	56	al	al	PROPN
abr-267	14	57	.	.	PROPN
abr-267	14	58	,	,	PUNCT
abr-267	14	59	2013	2013	NUM
abr-267	14	60	;	;	PUNCT
abr-267	14	61	rubel	rubel	PROPN
abr-267	14	62	et	et	PROPN
abr-267	14	63	al	al	PROPN
abr-267	14	64	.	.	PROPN
abr-267	14	65	,	,	PUNCT
abr-267	14	66	2011	2011	NUM
abr-267	14	67	)	)	PUNCT
abr-267	14	68	.	.	PUNCT
abr-267	15	1	http://journals.sfu.ca/abr	http://journals.sfu.ca/abr	VERB
abr-267	15	2	advances	advance	NOUN
abr-267	15	3	in	in	ADP
abr-267	15	4	business	business	NOUN
abr-267	15	5	research	research	NOUN
abr-267	15	6	2020	2020	NUM
abr-267	15	7	,	,	PUNCT
abr-267	15	8	volume	volume	NOUN
abr-267	15	9	10	10	NUM
abr-267	15	10	,	,	PUNCT
abr-267	15	11	pages	page	NOUN
abr-267	15	12	1	1	NUM
abr-267	15	13	-	-	SYM
abr-267	15	14	17	17	NUM
abr-267	15	15	2	2	NUM
abr-267	15	16	while	while	SCONJ
abr-267	15	17	the	the	DET
abr-267	15	18	subset	subset	NOUN
abr-267	15	19	of	of	ADP
abr-267	15	20	marketing	marketing	NOUN
abr-267	15	21	literature	literature	NOUN
abr-267	15	22	which	which	PRON
abr-267	15	23	focuses	focus	VERB
abr-267	15	24	on	on	ADP
abr-267	15	25	product	product	NOUN
abr-267	15	26	-	-	PUNCT
abr-267	15	27	related	relate	VERB
abr-267	15	28	brand	brand	NOUN
abr-267	15	29	scandals	scandal	NOUN
abr-267	15	30	is	be	AUX
abr-267	15	31	extensive	extensive	ADJ
abr-267	15	32	and	and	CCONJ
abr-267	15	33	growing	grow	VERB
abr-267	15	34	,	,	PUNCT
abr-267	15	35	published	publish	VERB
abr-267	15	36	research	research	NOUN
abr-267	15	37	focusing	focus	VERB
abr-267	15	38	on	on	ADP
abr-267	15	39	accounting	account	VERB
abr-267	15	40	related	relate	VERB
abr-267	15	41	brand	brand	NOUN
abr-267	15	42	scandals	scandal	NOUN
abr-267	15	43	such	such	ADJ
abr-267	15	44	as	as	ADP
abr-267	15	45	financial	financial	ADJ
abr-267	15	46	reporting	reporting	NOUN
abr-267	15	47	fraud	fraud	NOUN
abr-267	15	48	remains	remain	VERB
abr-267	15	49	nascent	nascent	ADJ
abr-267	15	50	among	among	ADP
abr-267	15	51	marketing	marketing	NOUN
abr-267	15	52	scholars	scholar	NOUN
abr-267	15	53	.	.	PUNCT
abr-267	16	1	this	this	PRON
abr-267	16	2	is	be	AUX
abr-267	16	3	likely	likely	ADJ
abr-267	16	4	due	due	ADP
abr-267	16	5	to	to	ADP
abr-267	16	6	the	the	DET
abr-267	16	7	overtly	overtly	ADV
abr-267	16	8	financial	financial	ADJ
abr-267	16	9	nature	nature	NOUN
abr-267	16	10	of	of	ADP
abr-267	16	11	accounting	account	VERB
abr-267	16	12	brand	brand	NOUN
abr-267	16	13	scandals	scandal	NOUN
abr-267	16	14	as	as	SCONJ
abr-267	16	15	such	such	ADJ
abr-267	16	16	events	event	NOUN
abr-267	16	17	are	be	AUX
abr-267	16	18	typically	typically	ADV
abr-267	16	19	lacking	lack	VERB
abr-267	16	20	in	in	ADP
abr-267	16	21	any	any	DET
abr-267	16	22	immediate	immediate	ADJ
abr-267	16	23	consequences	consequence	NOUN
abr-267	16	24	for	for	ADP
abr-267	16	25	consumers	consumer	NOUN
abr-267	16	26	(	(	PUNCT
abr-267	16	27	i.e.	i.e.	X
abr-267	16	28	,	,	PUNCT
abr-267	16	29	no	no	DET
abr-267	16	30	impact	impact	NOUN
abr-267	16	31	on	on	ADP
abr-267	16	32	product	product	NOUN
abr-267	16	33	,	,	PUNCT
abr-267	16	34	price	price	NOUN
abr-267	16	35	,	,	PUNCT
abr-267	16	36	availability	availability	NOUN
abr-267	16	37	,	,	PUNCT
abr-267	16	38	overall	overall	ADJ
abr-267	16	39	quality	quality	NOUN
abr-267	16	40	,	,	PUNCT
abr-267	16	41	etc	etc	X
abr-267	16	42	.	.	X
abr-267	16	43	)	)	PUNCT
abr-267	16	44	.	.	PUNCT
abr-267	17	1	however	however	ADV
abr-267	17	2	,	,	PUNCT
abr-267	17	3	from	from	ADP
abr-267	17	4	a	a	DET
abr-267	17	5	resource	resource	NOUN
abr-267	17	6	advantage	advantage	NOUN
abr-267	17	7	perspective	perspective	NOUN
abr-267	17	8	,	,	PUNCT
abr-267	17	9	brands	brand	NOUN
abr-267	17	10	represent	represent	VERB
abr-267	17	11	key	key	ADJ
abr-267	17	12	market	market	NOUN
abr-267	17	13	-	-	PUNCT
abr-267	17	14	based	base	VERB
abr-267	17	15	(	(	PUNCT
abr-267	17	16	intangible	intangible	ADJ
abr-267	17	17	)	)	PUNCT
abr-267	17	18	assets	asset	NOUN
abr-267	17	19	of	of	ADP
abr-267	17	20	the	the	DET
abr-267	17	21	firm	firm	NOUN
abr-267	17	22	and	and	CCONJ
abr-267	17	23	are	be	AUX
abr-267	17	24	widely	widely	ADV
abr-267	17	25	recognized	recognize	VERB
abr-267	17	26	as	as	ADP
abr-267	17	27	sources	source	NOUN
abr-267	17	28	of	of	ADP
abr-267	17	29	differentiation	differentiation	NOUN
abr-267	17	30	,	,	PUNCT
abr-267	17	31	competitive	competitive	ADJ
abr-267	17	32	advantage	advantage	NOUN
abr-267	17	33	,	,	PUNCT
abr-267	17	34	and	and	CCONJ
abr-267	17	35	enhanced	enhance	VERB
abr-267	17	36	cash	cash	NOUN
abr-267	17	37	flows	flow	NOUN
abr-267	17	38	(	(	PUNCT
abr-267	17	39	srivastava	srivastava	PROPN
abr-267	17	40	et	et	PROPN
abr-267	17	41	al	al	PROPN
abr-267	17	42	.	.	PROPN
abr-267	17	43	,1998	,1998	PUNCT
abr-267	17	44	)	)	PUNCT
abr-267	17	45	.	.	PUNCT
abr-267	18	1	as	as	ADP
abr-267	18	2	such	such	ADJ
abr-267	18	3	,	,	PUNCT
abr-267	18	4	all	all	DET
abr-267	18	5	adverse	adverse	ADJ
abr-267	18	6	brand	brand	NOUN
abr-267	18	7	-	-	PUNCT
abr-267	18	8	related	relate	VERB
abr-267	18	9	events	event	NOUN
abr-267	18	10	,	,	PUNCT
abr-267	18	11	product	product	NOUN
abr-267	18	12	-	-	PUNCT
abr-267	18	13	related	relate	VERB
abr-267	18	14	or	or	CCONJ
abr-267	18	15	not	not	PART
abr-267	18	16	,	,	PUNCT
abr-267	18	17	are	be	AUX
abr-267	18	18	of	of	ADP
abr-267	18	19	immediate	immediate	ADJ
abr-267	18	20	concern	concern	NOUN
abr-267	18	21	to	to	ADP
abr-267	18	22	the	the	DET
abr-267	18	23	firm	firm	NOUN
abr-267	18	24	and	and	CCONJ
abr-267	18	25	its	its	PRON
abr-267	18	26	stakeholders	stakeholder	NOUN
abr-267	18	27	and	and	CCONJ
abr-267	18	28	should	should	AUX
abr-267	18	29	be	be	AUX
abr-267	18	30	examined	examine	VERB
abr-267	18	31	for	for	ADP
abr-267	18	32	the	the	DET
abr-267	18	33	purpose	purpose	NOUN
abr-267	18	34	of	of	ADP
abr-267	18	35	strategic	strategic	ADJ
abr-267	18	36	understanding	understanding	NOUN
abr-267	18	37	and	and	CCONJ
abr-267	18	38	application	application	NOUN
abr-267	18	39	.	.	PUNCT
abr-267	19	1	to	to	ADP
abr-267	19	2	this	this	DET
abr-267	19	3	end	end	NOUN
abr-267	19	4	,	,	PUNCT
abr-267	19	5	this	this	DET
abr-267	19	6	investigation	investigation	NOUN
abr-267	19	7	purports	purport	VERB
abr-267	19	8	that	that	SCONJ
abr-267	19	9	the	the	DET
abr-267	19	10	studied	study	VERB
abr-267	19	11	contexts	contexts	NOUN
abr-267	19	12	of	of	ADP
abr-267	19	13	brand	brand	NOUN
abr-267	19	14	scandal	scandal	NOUN
abr-267	19	15	should	should	AUX
abr-267	19	16	be	be	AUX
abr-267	19	17	extended	extend	VERB
abr-267	19	18	to	to	PART
abr-267	19	19	include	include	VERB
abr-267	19	20	accounting	accounting	NOUN
abr-267	19	21	-	-	PUNCT
abr-267	19	22	based	base	VERB
abr-267	19	23	brand	brand	NOUN
abr-267	19	24	scandals	scandal	NOUN
abr-267	19	25	,	,	PUNCT
abr-267	19	26	namely	namely	ADV
abr-267	19	27	in	in	ADP
abr-267	19	28	the	the	DET
abr-267	19	29	context	context	NOUN
abr-267	19	30	of	of	ADP
abr-267	19	31	financial	financial	ADJ
abr-267	19	32	reporting	reporting	NOUN
abr-267	19	33	fraud	fraud	NOUN
abr-267	19	34	.	.	PUNCT
abr-267	20	1	financial	financial	ADJ
abr-267	20	2	misreporting	misreporting	NOUN
abr-267	20	3	(	(	PUNCT
abr-267	20	4	also	also	ADV
abr-267	20	5	referred	refer	VERB
abr-267	20	6	to	to	ADP
abr-267	20	7	as	as	ADP
abr-267	20	8	fraudulent	fraudulent	ADJ
abr-267	20	9	restatements	restatement	NOUN
abr-267	20	10	)	)	PUNCT
abr-267	20	11	involves	involve	VERB
abr-267	20	12	the	the	DET
abr-267	20	13	conscious	conscious	ADJ
abr-267	20	14	omissions	omission	NOUN
abr-267	20	15	of	of	ADP
abr-267	20	16	relevant	relevant	ADJ
abr-267	20	17	information	information	NOUN
abr-267	20	18	from	from	ADP
abr-267	20	19	the	the	DET
abr-267	20	20	firm	firm	NOUN
abr-267	20	21	's	's	PART
abr-267	20	22	financial	financial	ADJ
abr-267	20	23	reports	report	NOUN
abr-267	20	24	in	in	ADP
abr-267	20	25	order	order	NOUN
abr-267	20	26	to	to	PART
abr-267	20	27	alter	alter	VERB
abr-267	20	28	the	the	DET
abr-267	20	29	overall	overall	ADJ
abr-267	20	30	image	image	NOUN
abr-267	20	31	presented	present	VERB
abr-267	20	32	to	to	ADP
abr-267	20	33	investors	investor	NOUN
abr-267	20	34	and	and	CCONJ
abr-267	20	35	other	other	ADJ
abr-267	20	36	relevant	relevant	ADJ
abr-267	20	37	users	user	NOUN
abr-267	20	38	.	.	PUNCT
abr-267	21	1	as	as	SCONJ
abr-267	21	2	demonstrated	demonstrate	VERB
abr-267	21	3	by	by	ADP
abr-267	21	4	high	high	ADJ
abr-267	21	5	-	-	PUNCT
abr-267	21	6	profile	profile	NOUN
abr-267	21	7	cases	case	NOUN
abr-267	21	8	of	of	ADP
abr-267	21	9	financial	financial	ADJ
abr-267	21	10	reporting	reporting	NOUN
abr-267	21	11	fraud	fraud	NOUN
abr-267	21	12	involving	involve	VERB
abr-267	21	13	enron	enron	PROPN
abr-267	21	14	in	in	ADP
abr-267	21	15	2001	2001	NUM
abr-267	21	16	and	and	CCONJ
abr-267	21	17	worldcom	worldcom	PROPN
abr-267	21	18	inc	inc	PROPN
abr-267	21	19	.	.	PROPN
abr-267	21	20	in	in	ADP
abr-267	21	21	2002	2002	NUM
abr-267	21	22	,	,	PUNCT
abr-267	21	23	this	this	DET
abr-267	21	24	type	type	NOUN
abr-267	21	25	of	of	ADP
abr-267	21	26	corporate	corporate	ADJ
abr-267	21	27	misconduct	misconduct	NOUN
abr-267	21	28	can	can	AUX
abr-267	21	29	lead	lead	VERB
abr-267	21	30	to	to	ADP
abr-267	21	31	financial	financial	ADJ
abr-267	21	32	ruin	ruin	NOUN
abr-267	21	33	for	for	ADP
abr-267	21	34	the	the	DET
abr-267	21	35	accused	accuse	VERB
abr-267	21	36	firm	firm	NOUN
abr-267	21	37	and	and	CCONJ
abr-267	21	38	its	its	PRON
abr-267	21	39	investors	investor	NOUN
abr-267	21	40	,	,	PUNCT
abr-267	21	41	instigate	instigate	VERB
abr-267	21	42	widespread	widespread	ADJ
abr-267	21	43	mistrust	mistrust	NOUN
abr-267	21	44	among	among	ADP
abr-267	21	45	consumers	consumer	NOUN
abr-267	21	46	,	,	PUNCT
abr-267	21	47	as	as	ADV
abr-267	21	48	well	well	ADV
abr-267	21	49	attract	attract	VERB
abr-267	21	50	regulatory	regulatory	ADJ
abr-267	21	51	attention	attention	NOUN
abr-267	21	52	(	(	PUNCT
abr-267	21	53	e.g.	e.g.	ADV
abr-267	21	54	the	the	DET
abr-267	21	55	securities	security	NOUN
abr-267	21	56	act	act	NOUN
abr-267	21	57	of	of	ADP
abr-267	21	58	1933	1933	NUM
abr-267	21	59	and	and	CCONJ
abr-267	21	60	the	the	DET
abr-267	21	61	sarbanes	sarbanes	PROPN
abr-267	21	62	-	-	PUNCT
abr-267	21	63	oxley	oxley	ADJ
abr-267	21	64	act	act	NOUN
abr-267	21	65	of	of	ADP
abr-267	21	66	2002	2002	NUM
abr-267	21	67	)	)	PUNCT
abr-267	21	68	.	.	PUNCT
abr-267	22	1	according	accord	VERB
abr-267	22	2	to	to	ADP
abr-267	22	3	karpoff	karpoff	PROPN
abr-267	22	4	et	et	PROPN
abr-267	22	5	al	al	PROPN
abr-267	22	6	.	.	PROPN
abr-267	22	7	(	(	PUNCT
abr-267	22	8	2008a	2008a	NUM
abr-267	22	9	)	)	PUNCT
abr-267	22	10	,	,	PUNCT
abr-267	22	11	the	the	DET
abr-267	22	12	legal	legal	ADJ
abr-267	22	13	penalties	penalty	NOUN
abr-267	22	14	,	,	PUNCT
abr-267	22	15	levied	levy	VERB
abr-267	22	16	against	against	ADP
abr-267	22	17	individual	individual	ADJ
abr-267	22	18	firms	firm	NOUN
abr-267	22	19	accused	accuse	VERB
abr-267	22	20	of	of	ADP
abr-267	22	21	financial	financial	ADJ
abr-267	22	22	misreporting	misreporting	NOUN
abr-267	22	23	between	between	ADP
abr-267	22	24	1978	1978	NUM
abr-267	22	25	and	and	CCONJ
abr-267	22	26	2002	2002	NUM
abr-267	22	27	exceeded	exceed	VERB
abr-267	22	28	$	$	SYM
abr-267	22	29	23	23	NUM
abr-267	22	30	million	million	NUM
abr-267	22	31	on	on	ADP
abr-267	22	32	average	average	ADJ
abr-267	22	33	.	.	PUNCT
abr-267	23	1	these	these	DET
abr-267	23	2	authors	author	NOUN
abr-267	23	3	also	also	ADV
abr-267	23	4	show	show	VERB
abr-267	23	5	that	that	SCONJ
abr-267	23	6	,	,	PUNCT
abr-267	23	7	on	on	ADP
abr-267	23	8	average	average	ADJ
abr-267	23	9	,	,	PUNCT
abr-267	23	10	the	the	DET
abr-267	23	11	impact	impact	NOUN
abr-267	23	12	of	of	ADP
abr-267	23	13	the	the	DET
abr-267	23	14	reputational	reputational	ADJ
abr-267	23	15	losses	loss	NOUN
abr-267	23	16	to	to	ADP
abr-267	23	17	the	the	DET
abr-267	23	18	affected	affect	VERB
abr-267	23	19	firms	firm	NOUN
abr-267	23	20	tend	tend	VERB
abr-267	23	21	to	to	PART
abr-267	23	22	be	be	AUX
abr-267	23	23	more	more	ADJ
abr-267	23	24	than	than	ADP
abr-267	23	25	7.5	7.5	NUM
abr-267	23	26	times	time	NOUN
abr-267	23	27	the	the	DET
abr-267	23	28	legal	legal	ADJ
abr-267	23	29	penalties	penalty	NOUN
abr-267	23	30	.	.	PUNCT
abr-267	24	1	the	the	DET
abr-267	24	2	far	far	ADV
abr-267	24	3	-	-	PUNCT
abr-267	24	4	reaching	reach	VERB
abr-267	24	5	implications	implication	NOUN
abr-267	24	6	of	of	ADP
abr-267	24	7	these	these	DET
abr-267	24	8	accounting	accounting	NOUN
abr-267	24	9	-	-	PUNCT
abr-267	24	10	based	base	VERB
abr-267	24	11	brand	brand	NOUN
abr-267	24	12	scandals	scandal	NOUN
abr-267	24	13	substantiate	substantiate	VERB
abr-267	24	14	the	the	DET
abr-267	24	15	sustained	sustained	ADJ
abr-267	24	16	scholarly	scholarly	ADJ
abr-267	24	17	interest	interest	NOUN
abr-267	24	18	in	in	ADP
abr-267	24	19	financial	financial	ADJ
abr-267	24	20	reporting	reporting	NOUN
abr-267	24	21	fraud	fraud	NOUN
abr-267	24	22	events	event	NOUN
abr-267	24	23	.	.	PUNCT
abr-267	25	1	in	in	ADP
abr-267	25	2	addition	addition	NOUN
abr-267	25	3	to	to	ADP
abr-267	25	4	the	the	DET
abr-267	25	5	implications	implication	NOUN
abr-267	25	6	of	of	ADP
abr-267	25	7	financial	financial	ADJ
abr-267	25	8	misreporting	misreporting	NOUN
abr-267	25	9	,	,	PUNCT
abr-267	25	10	accounting	accounting	NOUN
abr-267	25	11	and	and	CCONJ
abr-267	25	12	finance	finance	NOUN
abr-267	25	13	scholars	scholar	NOUN
abr-267	25	14	have	have	AUX
abr-267	25	15	also	also	ADV
abr-267	25	16	given	give	VERB
abr-267	25	17	substantial	substantial	ADJ
abr-267	25	18	attention	attention	NOUN
abr-267	25	19	to	to	ADP
abr-267	25	20	the	the	DET
abr-267	25	21	recovery	recovery	NOUN
abr-267	25	22	efforts	effort	NOUN
abr-267	25	23	employed	employ	VERB
abr-267	25	24	by	by	ADP
abr-267	25	25	firms	firm	NOUN
abr-267	25	26	accused	accuse	VERB
abr-267	25	27	of	of	ADP
abr-267	25	28	fraudulent	fraudulent	ADJ
abr-267	25	29	behavior	behavior	NOUN
abr-267	25	30	.	.	PUNCT
abr-267	26	1	changes	change	NOUN
abr-267	26	2	to	to	ADP
abr-267	26	3	the	the	DET
abr-267	26	4	composition	composition	NOUN
abr-267	26	5	of	of	ADP
abr-267	26	6	their	their	PRON
abr-267	26	7	boards	board	NOUN
abr-267	26	8	of	of	ADP
abr-267	26	9	directors	director	NOUN
abr-267	26	10	(	(	PUNCT
abr-267	26	11	farber	farber	PROPN
abr-267	26	12	,	,	PUNCT
abr-267	26	13	2005	2005	NUM
abr-267	26	14	)	)	PUNCT
abr-267	26	15	,	,	PUNCT
abr-267	26	16	reducing	reduce	VERB
abr-267	26	17	ceo	ceo	NOUN
abr-267	26	18	option	option	NOUN
abr-267	26	19	-	-	PUNCT
abr-267	26	20	based	base	VERB
abr-267	26	21	compensation	compensation	NOUN
abr-267	26	22	(	(	PUNCT
abr-267	26	23	cheng	cheng	PROPN
abr-267	26	24	&	&	CCONJ
abr-267	26	25	farber	farber	PROPN
abr-267	26	26	,	,	PUNCT
abr-267	26	27	2008	2008	NUM
abr-267	26	28	)	)	PUNCT
abr-267	26	29	,	,	PUNCT
abr-267	26	30	dismissal	dismissal	NOUN
abr-267	26	31	of	of	ADP
abr-267	26	32	ceo	ceo	NOUN
abr-267	26	33	's	's	PART
abr-267	26	34	and	and	CCONJ
abr-267	26	35	other	other	ADJ
abr-267	26	36	culpable	culpable	ADJ
abr-267	26	37	employees	employee	NOUN
abr-267	26	38	(	(	PUNCT
abr-267	26	39	karpoff	karpoff	PROPN
abr-267	26	40	et	et	PROPN
abr-267	26	41	al	al	PROPN
abr-267	26	42	,	,	PUNCT
abr-267	26	43	2008b	2008b	NUM
abr-267	26	44	;	;	PUNCT
abr-267	26	45	wilson	wilson	PROPN
abr-267	26	46	,	,	PUNCT
abr-267	26	47	2008	2008	NUM
abr-267	26	48	)	)	PUNCT
abr-267	26	49	,	,	PUNCT
abr-267	26	50	naming	name	VERB
abr-267	26	51	a	a	DET
abr-267	26	52	successor	successor	NOUN
abr-267	26	53	ceo	ceo	NOUN
abr-267	26	54	(	(	PUNCT
abr-267	26	55	gomulya	gomulya	PROPN
abr-267	26	56	&	&	CCONJ
abr-267	26	57	boeker	boeker	ADV
abr-267	26	58	,	,	PUNCT
abr-267	26	59	2014	2014	NUM
abr-267	26	60	)	)	PUNCT
abr-267	26	61	,	,	PUNCT
abr-267	26	62	and	and	CCONJ
abr-267	26	63	replacing	replace	VERB
abr-267	26	64	auditors	auditor	NOUN
abr-267	26	65	(	(	PUNCT
abr-267	26	66	wilson	wilson	PROPN
abr-267	26	67	,	,	PUNCT
abr-267	26	68	2008	2008	NUM
abr-267	26	69	)	)	PUNCT
abr-267	26	70	are	be	AUX
abr-267	26	71	among	among	ADP
abr-267	26	72	the	the	DET
abr-267	26	73	studied	study	VERB
abr-267	26	74	repair	repair	NOUN
abr-267	26	75	strategies	strategy	NOUN
abr-267	26	76	—	—	PUNCT
abr-267	26	77	each	each	PRON
abr-267	26	78	of	of	ADP
abr-267	26	79	which	which	PRON
abr-267	26	80	have	have	AUX
abr-267	26	81	been	be	AUX
abr-267	26	82	shown	show	VERB
abr-267	26	83	to	to	PART
abr-267	26	84	have	have	VERB
abr-267	26	85	positive	positive	ADJ
abr-267	26	86	effects	effect	NOUN
abr-267	26	87	on	on	ADP
abr-267	26	88	firm	firm	ADJ
abr-267	26	89	recovery	recovery	NOUN
abr-267	26	90	.	.	PUNCT
abr-267	27	1	these	these	DET
abr-267	27	2	studies	study	NOUN
abr-267	27	3	also	also	ADV
abr-267	27	4	provide	provide	VERB
abr-267	27	5	evidence	evidence	NOUN
abr-267	27	6	of	of	ADP
abr-267	27	7	investors	investor	NOUN
abr-267	27	8	'	'	PART
abr-267	27	9	interest	interest	NOUN
abr-267	27	10	in	in	ADP
abr-267	27	11	and	and	CCONJ
abr-267	27	12	sensitivity	sensitivity	NOUN
abr-267	27	13	to	to	ADP
abr-267	27	14	fraudulent	fraudulent	ADJ
abr-267	27	15	restatement	restatement	NOUN
abr-267	27	16	announcements	announcement	NOUN
abr-267	27	17	.	.	PUNCT
abr-267	28	1	however	however	ADV
abr-267	28	2	,	,	PUNCT
abr-267	28	3	to	to	ADP
abr-267	28	4	date	date	NOUN
abr-267	28	5	,	,	PUNCT
abr-267	28	6	no	no	DET
abr-267	28	7	attention	attention	NOUN
abr-267	28	8	has	have	AUX
abr-267	28	9	been	be	AUX
abr-267	28	10	given	give	VERB
abr-267	28	11	towards	towards	ADP
abr-267	28	12	examining	examine	VERB
abr-267	28	13	marketing	marketing	NOUN
abr-267	28	14	-	-	PUNCT
abr-267	28	15	based	base	VERB
abr-267	28	16	strategies	strategy	NOUN
abr-267	28	17	to	to	PART
abr-267	28	18	address	address	VERB
abr-267	28	19	the	the	DET
abr-267	28	20	reputational	reputational	ADJ
abr-267	28	21	damages	damage	NOUN
abr-267	28	22	of	of	ADP
abr-267	28	23	financial	financial	ADJ
abr-267	28	24	misreporting	misreporting	NOUN
abr-267	28	25	.	.	PUNCT
abr-267	29	1	independent	independent	ADJ
abr-267	29	2	arguments	argument	NOUN
abr-267	29	3	and	and	CCONJ
abr-267	29	4	findings	finding	NOUN
abr-267	29	5	from	from	ADP
abr-267	29	6	the	the	DET
abr-267	29	7	extant	extant	ADJ
abr-267	29	8	accounting	accounting	NOUN
abr-267	29	9	and	and	CCONJ
abr-267	29	10	marketing	marketing	NOUN
abr-267	29	11	-	-	PUNCT
abr-267	29	12	finance	finance	NOUN
abr-267	29	13	literature	literature	NOUN
abr-267	29	14	lead	lead	VERB
abr-267	29	15	to	to	ADP
abr-267	29	16	the	the	DET
abr-267	29	17	conclusion	conclusion	NOUN
abr-267	29	18	that	that	SCONJ
abr-267	29	19	both	both	DET
abr-267	29	20	announcements	announcement	NOUN
abr-267	29	21	of	of	ADP
abr-267	29	22	financial	financial	ADJ
abr-267	29	23	misconduct	misconduct	NOUN
abr-267	29	24	and	and	CCONJ
abr-267	29	25	adjustments	adjustment	NOUN
abr-267	29	26	in	in	ADP
abr-267	29	27	advertising	advertising	NOUN
abr-267	29	28	expenditures	expenditure	NOUN
abr-267	29	29	are	be	AUX
abr-267	29	30	immediately	immediately	ADV
abr-267	29	31	relevant	relevant	ADJ
abr-267	29	32	for	for	ADP
abr-267	29	33	brand	brand	NOUN
abr-267	29	34	associations	association	NOUN
abr-267	29	35	and	and	CCONJ
abr-267	29	36	investor	investor	NOUN
abr-267	29	37	behavior	behavior	NOUN
abr-267	29	38	.	.	PUNCT
abr-267	30	1	accordingly	accordingly	ADV
abr-267	30	2	,	,	PUNCT
abr-267	30	3	the	the	DET
abr-267	30	4	primary	primary	ADJ
abr-267	30	5	objectives	objective	NOUN
abr-267	30	6	of	of	ADP
abr-267	30	7	this	this	DET
abr-267	30	8	investigation	investigation	NOUN
abr-267	30	9	are	be	AUX
abr-267	30	10	,	,	PUNCT
abr-267	30	11	first	first	ADV
abr-267	30	12	,	,	PUNCT
abr-267	30	13	to	to	PART
abr-267	30	14	examine	examine	VERB
abr-267	30	15	the	the	DET
abr-267	30	16	effect	effect	NOUN
abr-267	30	17	(	(	PUNCT
abr-267	30	18	if	if	SCONJ
abr-267	30	19	any	any	PRON
abr-267	30	20	)	)	PUNCT
abr-267	30	21	of	of	ADP
abr-267	30	22	financial	financial	ADJ
abr-267	30	23	reporting	reporting	NOUN
abr-267	30	24	fraud	fraud	NOUN
abr-267	30	25	on	on	ADP
abr-267	30	26	advertising	advertising	NOUN
abr-267	30	27	expenditures	expenditure	NOUN
abr-267	30	28	,	,	PUNCT
abr-267	30	29	and	and	CCONJ
abr-267	30	30	second	second	ADJ
abr-267	30	31	,	,	PUNCT
abr-267	30	32	to	to	PART
abr-267	30	33	determine	determine	VERB
abr-267	30	34	the	the	DET
abr-267	30	35	effect	effect	NOUN
abr-267	30	36	(	(	PUNCT
abr-267	30	37	if	if	SCONJ
abr-267	30	38	any	any	PRON
abr-267	30	39	)	)	PUNCT
abr-267	30	40	of	of	ADP
abr-267	30	41	advertising	advertising	NOUN
abr-267	30	42	spending	spending	NOUN
abr-267	30	43	on	on	ADP
abr-267	30	44	firm	firm	ADJ
abr-267	30	45	value	value	NOUN
abr-267	30	46	following	follow	VERB
abr-267	30	47	such	such	ADJ
abr-267	30	48	events	event	NOUN
abr-267	30	49	.	.	PUNCT
abr-267	31	1	this	this	DET
abr-267	31	2	study	study	NOUN
abr-267	31	3	tests	test	VERB
abr-267	31	4	whether	whether	SCONJ
abr-267	31	5	firms	firm	NOUN
abr-267	31	6	adjust	adjust	VERB
abr-267	31	7	their	their	PRON
abr-267	31	8	level	level	NOUN
abr-267	31	9	of	of	ADP
abr-267	31	10	advertising	advertising	NOUN
abr-267	31	11	spending	spending	NOUN
abr-267	31	12	in	in	ADP
abr-267	31	13	the	the	DET
abr-267	31	14	years	year	NOUN
abr-267	31	15	around	around	ADV
abr-267	31	16	(	(	PUNCT
abr-267	31	17	i.e.	i.e.	X
abr-267	31	18	,	,	PUNCT
abr-267	31	19	prior	prior	ADV
abr-267	31	20	to	to	ADP
abr-267	31	21	,	,	PUNCT
abr-267	31	22	during	during	ADP
abr-267	31	23	,	,	PUNCT
abr-267	31	24	or	or	CCONJ
abr-267	31	25	after	after	ADP
abr-267	31	26	)	)	PUNCT
abr-267	31	27	the	the	DET
abr-267	31	28	revelation	revelation	NOUN
abr-267	31	29	of	of	ADP
abr-267	31	30	financial	financial	ADJ
abr-267	31	31	misreporting	misreporting	NOUN
abr-267	31	32	.	.	PUNCT
abr-267	32	1	of	of	ADP
abr-267	32	2	note	note	NOUN
abr-267	32	3	,	,	PUNCT
abr-267	32	4	the	the	DET
abr-267	32	5	traditional	traditional	ADJ
abr-267	32	6	views	view	NOUN
abr-267	32	7	and	and	CCONJ
abr-267	32	8	associated	associated	ADJ
abr-267	32	9	findings	finding	NOUN
abr-267	32	10	of	of	ADP
abr-267	32	11	the	the	DET
abr-267	32	12	extant	extant	ADJ
abr-267	32	13	brand	brand	NOUN
abr-267	32	14	scandal	scandal	NOUN
abr-267	32	15	literature	literature	NOUN
abr-267	32	16	and	and	CCONJ
abr-267	32	17	that	that	PRON
abr-267	32	18	of	of	ADP
abr-267	32	19	the	the	DET
abr-267	32	20	recent	recent	ADJ
abr-267	32	21	insights	insight	NOUN
abr-267	32	22	generated	generate	VERB
abr-267	32	23	by	by	ADP
abr-267	32	24	the	the	DET
abr-267	32	25	empirical	empirical	ADJ
abr-267	32	26	findings	finding	NOUN
abr-267	32	27	from	from	ADP
abr-267	32	28	marketing	marketing	NOUN
abr-267	32	29	-	-	PUNCT
abr-267	32	30	finance	finance	NOUN
abr-267	32	31	studies	study	NOUN
abr-267	32	32	support	support	VERB
abr-267	32	33	conflicting	conflicting	ADJ
abr-267	32	34	expectations	expectation	NOUN
abr-267	32	35	for	for	ADP
abr-267	32	36	advertising	advertising	NOUN
abr-267	32	37	spending	spending	NOUN
abr-267	32	38	strategies	strategy	NOUN
abr-267	32	39	around	around	ADP
abr-267	32	40	fraudulent	fraudulent	ADJ
abr-267	32	41	restatement	restatement	NOUN
abr-267	32	42	announcements	announcement	NOUN
abr-267	32	43	and	and	CCONJ
abr-267	32	44	the	the	DET
abr-267	32	45	related	related	ADJ
abr-267	32	46	implications	implication	NOUN
abr-267	32	47	for	for	ADP
abr-267	32	48	firm	firm	ADJ
abr-267	32	49	value	value	NOUN
abr-267	32	50	.	.	PUNCT
abr-267	33	1	while	while	SCONJ
abr-267	33	2	both	both	DET
abr-267	33	3	perspectives	perspective	NOUN
abr-267	33	4	support	support	VERB
abr-267	33	5	the	the	DET
abr-267	33	6	use	use	NOUN
abr-267	33	7	of	of	ADP
abr-267	33	8	advertising	advertising	NOUN
abr-267	33	9	strategies	strategy	NOUN
abr-267	33	10	for	for	ADP
abr-267	33	11	mitigating	mitigate	VERB
abr-267	33	12	potential	potential	ADJ
abr-267	33	13	losses	loss	NOUN
abr-267	33	14	to	to	ADP
abr-267	33	15	the	the	DET
abr-267	33	16	firm	firm	NOUN
abr-267	33	17	around	around	ADP
abr-267	33	18	brand	brand	NOUN
abr-267	33	19	scandal	scandal	NOUN
abr-267	33	20	events	event	NOUN
abr-267	33	21	,	,	PUNCT
abr-267	33	22	the	the	DET
abr-267	33	23	brand	brand	NOUN
abr-267	33	24	scandal	scandal	NOUN
abr-267	33	25	and	and	CCONJ
abr-267	33	26	marketing	marketing	NOUN
abr-267	33	27	-	-	PUNCT
abr-267	33	28	finance	finance	NOUN
abr-267	33	29	literature	literature	NOUN
abr-267	33	30	support	support	NOUN
abr-267	33	31	differing	differ	VERB
abr-267	33	32	expectations	expectation	NOUN
abr-267	33	33	regarding	regard	VERB
abr-267	33	34	the	the	DET
abr-267	33	35	associated	associated	ADJ
abr-267	33	36	outcomes	outcome	NOUN
abr-267	33	37	of	of	ADP
abr-267	33	38	such	such	ADJ
abr-267	33	39	strategies	strategy	NOUN
abr-267	33	40	.	.	PUNCT
abr-267	34	1	insights	insight	NOUN
abr-267	34	2	from	from	ADP
abr-267	34	3	brand	brand	NOUN
abr-267	34	4	scandal	scandal	NOUN
abr-267	34	5	literature	literature	NOUN
abr-267	34	6	suggests	suggest	VERB
abr-267	34	7	a	a	DET
abr-267	34	8	positive	positive	ADJ
abr-267	34	9	outcome	outcome	NOUN
abr-267	34	10	will	will	AUX
abr-267	34	11	be	be	AUX
abr-267	34	12	achieved	achieve	VERB
abr-267	34	13	by	by	ADP
abr-267	34	14	increasing	increase	VERB
abr-267	34	15	firm	firm	ADJ
abr-267	34	16	-	-	PUNCT
abr-267	34	17	level	level	NOUN
abr-267	34	18	3	3	NUM
abr-267	34	19	advertising	advertising	NOUN
abr-267	34	20	,	,	PUNCT
abr-267	34	21	while	while	SCONJ
abr-267	34	22	those	those	PRON
abr-267	34	23	of	of	ADP
abr-267	34	24	the	the	DET
abr-267	34	25	marketing	marketing	NOUN
abr-267	34	26	-	-	PUNCT
abr-267	34	27	finance	finance	NOUN
abr-267	34	28	literature	literature	NOUN
abr-267	34	29	suggests	suggest	VERB
abr-267	34	30	positive	positive	ADJ
abr-267	34	31	outcomes	outcome	NOUN
abr-267	34	32	will	will	AUX
abr-267	34	33	be	be	AUX
abr-267	34	34	achieved	achieve	VERB
abr-267	34	35	by	by	ADP
abr-267	34	36	a	a	DET
abr-267	34	37	decrease	decrease	NOUN
abr-267	34	38	in	in	ADP
abr-267	34	39	firm	firm	ADJ
abr-267	34	40	-	-	PUNCT
abr-267	34	41	level	level	NOUN
abr-267	34	42	advertising	advertising	NOUN
abr-267	34	43	.	.	PUNCT
abr-267	35	1	to	to	PART
abr-267	35	2	test	test	VERB
abr-267	35	3	these	these	DET
abr-267	35	4	opposing	opposing	ADJ
abr-267	35	5	conjectures	conjecture	NOUN
abr-267	35	6	,	,	PUNCT
abr-267	35	7	an	an	DET
abr-267	35	8	empirical	empirical	ADJ
abr-267	35	9	investigation	investigation	NOUN
abr-267	35	10	is	be	AUX
abr-267	35	11	conducted	conduct	VERB
abr-267	35	12	on	on	ADP
abr-267	35	13	a	a	DET
abr-267	35	14	sample	sample	NOUN
abr-267	35	15	of	of	ADP
abr-267	35	16	136	136	NUM
abr-267	35	17	firms	firm	NOUN
abr-267	35	18	accused	accuse	VERB
abr-267	35	19	of	of	ADP
abr-267	35	20	financial	financial	ADJ
abr-267	35	21	reporting	reporting	NOUN
abr-267	35	22	fraud	fraud	NOUN
abr-267	35	23	between	between	ADP
abr-267	35	24	1977	1977	NUM
abr-267	35	25	and	and	CCONJ
abr-267	35	26	2010	2010	NUM
abr-267	35	27	.	.	PUNCT
abr-267	36	1	the	the	DET
abr-267	36	2	dataset	dataset	NOUN
abr-267	36	3	is	be	AUX
abr-267	36	4	constructed	construct	VERB
abr-267	36	5	using	use	VERB
abr-267	36	6	the	the	DET
abr-267	36	7	sec	sec	PROPN
abr-267	36	8	and	and	CCONJ
abr-267	36	9	department	department	PROPN
abr-267	36	10	of	of	ADP
abr-267	36	11	justice	justice	PROPN
abr-267	36	12	enforcement	enforcement	PROPN
abr-267	36	13	action	action	NOUN
abr-267	36	14	database	database	NOUN
abr-267	36	15	for	for	ADP
abr-267	36	16	corporate	corporate	ADJ
abr-267	36	17	misrepresentation	misrepresentation	NOUN
abr-267	36	18	compiled	compile	VERB
abr-267	36	19	by	by	ADP
abr-267	36	20	karpoff	karpoff	PROPN
abr-267	36	21	,	,	PUNCT
abr-267	36	22	lee	lee	PROPN
abr-267	36	23	,	,	PUNCT
abr-267	36	24	and	and	CCONJ
abr-267	36	25	martin	martin	PROPN
abr-267	36	26	(	(	PUNCT
abr-267	36	27	klm	klm	PROPN
abr-267	36	28	)	)	PUNCT
abr-267	36	29	and	and	CCONJ
abr-267	36	30	annual	annual	ADJ
abr-267	36	31	compustat	compustat	NOUN
abr-267	36	32	industrial	industrial	ADJ
abr-267	36	33	files	file	NOUN
abr-267	36	34	.	.	PUNCT
abr-267	37	1	furthermore	furthermore	ADV
abr-267	37	2	,	,	PUNCT
abr-267	37	3	the	the	DET
abr-267	37	4	potential	potential	ADJ
abr-267	37	5	implications	implication	NOUN
abr-267	37	6	of	of	ADP
abr-267	37	7	advertising	advertising	NOUN
abr-267	37	8	spending	spending	NOUN
abr-267	37	9	on	on	ADP
abr-267	37	10	post	post	ADJ
abr-267	37	11	-	-	ADJ
abr-267	37	12	restatement	restatement	ADJ
abr-267	37	13	firm	firm	NOUN
abr-267	37	14	value	value	NOUN
abr-267	37	15	are	be	AUX
abr-267	37	16	also	also	ADV
abr-267	37	17	assessed	assess	VERB
abr-267	37	18	.	.	PUNCT
abr-267	38	1	the	the	DET
abr-267	38	2	results	result	NOUN
abr-267	38	3	of	of	ADP
abr-267	38	4	this	this	DET
abr-267	38	5	study	study	NOUN
abr-267	38	6	indicate	indicate	VERB
abr-267	38	7	that	that	SCONJ
abr-267	38	8	,	,	PUNCT
abr-267	38	9	on	on	ADP
abr-267	38	10	average	average	ADJ
abr-267	38	11	,	,	PUNCT
abr-267	38	12	firms	firm	NOUN
abr-267	38	13	reduce	reduce	VERB
abr-267	38	14	advertising	advertising	NOUN
abr-267	38	15	expenditures	expenditure	NOUN
abr-267	38	16	around	around	ADP
abr-267	38	17	fraudulent	fraudulent	ADJ
abr-267	38	18	restatement	restatement	NOUN
abr-267	38	19	announcements	announcement	NOUN
abr-267	38	20	.	.	PUNCT
abr-267	39	1	in	in	ADP
abr-267	39	2	addition	addition	NOUN
abr-267	39	3	,	,	PUNCT
abr-267	39	4	the	the	DET
abr-267	39	5	reduction	reduction	NOUN
abr-267	39	6	in	in	ADP
abr-267	39	7	advertising	advertising	NOUN
abr-267	39	8	is	be	AUX
abr-267	39	9	shown	show	VERB
abr-267	39	10	to	to	PART
abr-267	39	11	effectively	effectively	ADV
abr-267	39	12	mitigate	mitigate	VERB
abr-267	39	13	the	the	DET
abr-267	39	14	potential	potential	ADJ
abr-267	39	15	damages	damage	NOUN
abr-267	39	16	to	to	ADP
abr-267	39	17	firm	firm	ADJ
abr-267	39	18	value	value	NOUN
abr-267	39	19	.	.	PUNCT
abr-267	40	1	this	this	DET
abr-267	40	2	examination	examination	NOUN
abr-267	40	3	makes	make	VERB
abr-267	40	4	multiple	multiple	ADJ
abr-267	40	5	contributions	contribution	NOUN
abr-267	40	6	to	to	ADP
abr-267	40	7	the	the	DET
abr-267	40	8	extant	extant	ADJ
abr-267	40	9	literature	literature	NOUN
abr-267	40	10	in	in	ADP
abr-267	40	11	the	the	DET
abr-267	40	12	areas	area	NOUN
abr-267	40	13	of	of	ADP
abr-267	40	14	marketing	marketing	NOUN
abr-267	40	15	-	-	PUNCT
abr-267	40	16	finance	finance	NOUN
abr-267	40	17	,	,	PUNCT
abr-267	40	18	brand	brand	NOUN
abr-267	40	19	scandal	scandal	NOUN
abr-267	40	20	,	,	PUNCT
abr-267	40	21	and	and	CCONJ
abr-267	40	22	financial	financial	ADJ
abr-267	40	23	misconduct	misconduct	NOUN
abr-267	40	24	.	.	PUNCT
abr-267	41	1	it	it	PRON
abr-267	41	2	provides	provide	VERB
abr-267	41	3	support	support	NOUN
abr-267	41	4	and	and	CCONJ
abr-267	41	5	guidance	guidance	NOUN
abr-267	41	6	regarding	regard	VERB
abr-267	41	7	the	the	DET
abr-267	41	8	relevance	relevance	NOUN
abr-267	41	9	of	of	ADP
abr-267	41	10	advertising	advertising	NOUN
abr-267	41	11	expenditures	expenditure	NOUN
abr-267	41	12	to	to	ADP
abr-267	41	13	a	a	DET
abr-267	41	14	firm	firm	NOUN
abr-267	41	15	's	's	PART
abr-267	41	16	reputation	reputation	NOUN
abr-267	41	17	management	management	NOUN
abr-267	41	18	strategies	strategy	NOUN
abr-267	41	19	.	.	PUNCT
abr-267	42	1	in	in	ADP
abr-267	42	2	sum	sum	NOUN
abr-267	42	3	,	,	PUNCT
abr-267	42	4	the	the	DET
abr-267	42	5	propositions	proposition	NOUN
abr-267	42	6	derived	derive	VERB
abr-267	42	7	from	from	ADP
abr-267	42	8	the	the	DET
abr-267	42	9	marketing	marketing	NOUN
abr-267	42	10	-	-	PUNCT
abr-267	42	11	finance	finance	NOUN
abr-267	42	12	literature	literature	NOUN
abr-267	42	13	are	be	AUX
abr-267	42	14	empirically	empirically	ADV
abr-267	42	15	and	and	CCONJ
abr-267	42	16	economically	economically	ADV
abr-267	42	17	supported	support	VERB
abr-267	42	18	by	by	ADP
abr-267	42	19	the	the	DET
abr-267	42	20	results	result	NOUN
abr-267	42	21	of	of	ADP
abr-267	42	22	this	this	DET
abr-267	42	23	analysis	analysis	NOUN
abr-267	42	24	.	.	PUNCT
abr-267	43	1	based	base	VERB
abr-267	43	2	on	on	ADP
abr-267	43	3	what	what	PRON
abr-267	43	4	is	be	AUX
abr-267	43	5	known	know	VERB
abr-267	43	6	,	,	PUNCT
abr-267	43	7	this	this	DET
abr-267	43	8	study	study	NOUN
abr-267	43	9	is	be	AUX
abr-267	43	10	the	the	DET
abr-267	43	11	first	first	ADJ
abr-267	43	12	to	to	PART
abr-267	43	13	investigate	investigate	VERB
abr-267	43	14	the	the	DET
abr-267	43	15	relationship	relationship	NOUN
abr-267	43	16	between	between	ADP
abr-267	43	17	firm	firm	ADJ
abr-267	43	18	-	-	PUNCT
abr-267	43	19	level	level	NOUN
abr-267	43	20	advertising	advertising	NOUN
abr-267	43	21	expenditures	expenditure	NOUN
abr-267	43	22	,	,	PUNCT
abr-267	43	23	accounting	accounting	NOUN
abr-267	43	24	-	-	PUNCT
abr-267	43	25	based	base	VERB
abr-267	43	26	brand	brand	NOUN
abr-267	43	27	scandal	scandal	NOUN
abr-267	43	28	,	,	PUNCT
abr-267	43	29	and	and	CCONJ
abr-267	43	30	the	the	DET
abr-267	43	31	subsequent	subsequent	ADJ
abr-267	43	32	implications	implication	NOUN
abr-267	43	33	for	for	ADP
abr-267	43	34	firm	firm	ADJ
abr-267	43	35	value	value	NOUN
abr-267	43	36	.	.	PUNCT
abr-267	44	1	in	in	ADP
abr-267	44	2	doing	do	VERB
abr-267	44	3	so	so	ADV
abr-267	44	4	,	,	PUNCT
abr-267	44	5	this	this	DET
abr-267	44	6	study	study	NOUN
abr-267	44	7	makes	make	VERB
abr-267	44	8	several	several	ADJ
abr-267	44	9	noteworthy	noteworthy	ADJ
abr-267	44	10	contributions	contribution	NOUN
abr-267	44	11	to	to	ADP
abr-267	44	12	the	the	DET
abr-267	44	13	advertising	advertising	NOUN
abr-267	44	14	,	,	PUNCT
abr-267	44	15	brand	brand	NOUN
abr-267	44	16	scandal	scandal	NOUN
abr-267	44	17	,	,	PUNCT
abr-267	44	18	and	and	CCONJ
abr-267	44	19	reputation	reputation	NOUN
abr-267	44	20	management	management	NOUN
abr-267	44	21	literature	literature	NOUN
abr-267	44	22	—	—	PUNCT
abr-267	44	23	each	each	PRON
abr-267	44	24	of	of	ADP
abr-267	44	25	which	which	PRON
abr-267	44	26	are	be	AUX
abr-267	44	27	discussed	discuss	VERB
abr-267	44	28	in	in	ADP
abr-267	44	29	the	the	DET
abr-267	44	30	latter	latter	ADJ
abr-267	44	31	sections	section	NOUN
abr-267	44	32	of	of	ADP
abr-267	44	33	the	the	DET
abr-267	44	34	paper	paper	NOUN
abr-267	44	35	.	.	PUNCT
abr-267	45	1	the	the	DET
abr-267	45	2	remainder	remainder	NOUN
abr-267	45	3	of	of	ADP
abr-267	45	4	the	the	DET
abr-267	45	5	paper	paper	NOUN
abr-267	45	6	proceeds	proceed	NOUN
abr-267	45	7	as	as	SCONJ
abr-267	45	8	follows	follow	VERB
abr-267	45	9	:	:	PUNCT
abr-267	45	10	the	the	DET
abr-267	45	11	next	next	ADJ
abr-267	45	12	section	section	NOUN
abr-267	45	13	provides	provide	VERB
abr-267	45	14	a	a	DET
abr-267	45	15	discussion	discussion	NOUN
abr-267	45	16	of	of	ADP
abr-267	45	17	the	the	DET
abr-267	45	18	relevant	relevant	ADJ
abr-267	45	19	literature	literature	NOUN
abr-267	45	20	and	and	CCONJ
abr-267	45	21	presents	present	VERB
abr-267	45	22	the	the	DET
abr-267	45	23	hypotheses	hypothesis	NOUN
abr-267	45	24	of	of	ADP
abr-267	45	25	the	the	DET
abr-267	45	26	investigation	investigation	NOUN
abr-267	45	27	.	.	PUNCT
abr-267	46	1	the	the	DET
abr-267	46	2	data	datum	NOUN
abr-267	46	3	and	and	CCONJ
abr-267	46	4	key	key	ADJ
abr-267	46	5	measures	measure	NOUN
abr-267	46	6	are	be	AUX
abr-267	46	7	described	describe	VERB
abr-267	46	8	in	in	ADP
abr-267	46	9	the	the	DET
abr-267	46	10	third	third	ADJ
abr-267	46	11	section	section	NOUN
abr-267	46	12	.	.	PUNCT
abr-267	47	1	the	the	DET
abr-267	47	2	methodological	methodological	ADJ
abr-267	47	3	approach	approach	NOUN
abr-267	47	4	and	and	CCONJ
abr-267	47	5	results	result	NOUN
abr-267	47	6	of	of	ADP
abr-267	47	7	the	the	DET
abr-267	47	8	empirical	empirical	ADJ
abr-267	47	9	tests	test	NOUN
abr-267	47	10	are	be	AUX
abr-267	47	11	presented	present	VERB
abr-267	47	12	in	in	ADP
abr-267	47	13	the	the	DET
abr-267	47	14	fourth	fourth	ADJ
abr-267	47	15	section	section	NOUN
abr-267	47	16	,	,	PUNCT
abr-267	47	17	and	and	CCONJ
abr-267	47	18	concluding	conclude	VERB
abr-267	47	19	remarks	remark	NOUN
abr-267	47	20	,	,	PUNCT
abr-267	47	21	contributions	contribution	NOUN
abr-267	47	22	,	,	PUNCT
abr-267	47	23	and	and	CCONJ
abr-267	47	24	future	future	ADJ
abr-267	47	25	research	research	NOUN
abr-267	47	26	are	be	AUX
abr-267	47	27	presented	present	VERB
abr-267	47	28	in	in	ADP
abr-267	47	29	section	section	NOUN
abr-267	47	30	five	five	NUM
abr-267	47	31	.	.	PUNCT
abr-267	48	1	literature	literature	NOUN
abr-267	48	2	review	review	PROPN
abr-267	48	3	and	and	CCONJ
abr-267	48	4	hypothesis	hypothesis	NOUN
abr-267	48	5	development	development	NOUN
abr-267	48	6	strategic	strategic	ADJ
abr-267	48	7	advertising	advertising	NOUN
abr-267	48	8	and	and	CCONJ
abr-267	48	9	brand	brand	NOUN
abr-267	48	10	building	building	NOUN
abr-267	48	11	advertising	advertising	NOUN
abr-267	48	12	as	as	ADP
abr-267	48	13	part	part	NOUN
abr-267	48	14	of	of	ADP
abr-267	48	15	the	the	DET
abr-267	48	16	firm	firm	NOUN
abr-267	48	17	's	's	PART
abr-267	48	18	competitive	competitive	ADJ
abr-267	48	19	conduct	conduct	NOUN
abr-267	48	20	is	be	AUX
abr-267	48	21	a	a	DET
abr-267	48	22	common	common	ADJ
abr-267	48	23	tactic	tactic	NOUN
abr-267	48	24	in	in	ADP
abr-267	48	25	marketing	marketing	NOUN
abr-267	48	26	practice	practice	NOUN
abr-267	48	27	and	and	CCONJ
abr-267	48	28	a	a	DET
abr-267	48	29	heavily	heavily	ADV
abr-267	48	30	studied	studied	ADJ
abr-267	48	31	area	area	NOUN
abr-267	48	32	among	among	ADP
abr-267	48	33	marketing	marketing	NOUN
abr-267	48	34	scholars	scholar	NOUN
abr-267	48	35	.	.	PUNCT
abr-267	49	1	advertising	advertising	NOUN
abr-267	49	2	provides	provide	VERB
abr-267	49	3	firms	firm	NOUN
abr-267	49	4	with	with	ADP
abr-267	49	5	a	a	DET
abr-267	49	6	unique	unique	ADJ
abr-267	49	7	opportunity	opportunity	NOUN
abr-267	49	8	to	to	PART
abr-267	49	9	capture	capture	VERB
abr-267	49	10	and	and	CCONJ
abr-267	49	11	influence	influence	VERB
abr-267	49	12	the	the	DET
abr-267	49	13	attention	attention	NOUN
abr-267	49	14	of	of	ADP
abr-267	49	15	its	its	PRON
abr-267	49	16	target	target	NOUN
abr-267	49	17	population	population	NOUN
abr-267	49	18	.	.	PUNCT
abr-267	50	1	advertising	advertising	NOUN
abr-267	50	2	is	be	AUX
abr-267	50	3	a	a	DET
abr-267	50	4	widely	widely	ADV
abr-267	50	5	studied	study	VERB
abr-267	50	6	area	area	NOUN
abr-267	50	7	in	in	ADP
abr-267	50	8	the	the	DET
abr-267	50	9	marketing	marketing	NOUN
abr-267	50	10	discipline	discipline	NOUN
abr-267	50	11	.	.	PUNCT
abr-267	51	1	prior	prior	ADJ
abr-267	51	2	investigations	investigation	NOUN
abr-267	51	3	into	into	ADP
abr-267	51	4	the	the	DET
abr-267	51	5	potential	potential	ADJ
abr-267	51	6	firm	firm	ADJ
abr-267	51	7	outcomes	outcome	NOUN
abr-267	51	8	associated	associate	VERB
abr-267	51	9	with	with	ADP
abr-267	51	10	advertising	advertising	NOUN
abr-267	51	11	spending	spending	NOUN
abr-267	51	12	indicate	indicate	VERB
abr-267	51	13	that	that	SCONJ
abr-267	51	14	it	it	PRON
abr-267	51	15	has	have	VERB
abr-267	51	16	the	the	DET
abr-267	51	17	potential	potential	NOUN
abr-267	51	18	to	to	PART
abr-267	51	19	strategically	strategically	ADV
abr-267	51	20	modify	modify	VERB
abr-267	51	21	consumer	consumer	NOUN
abr-267	51	22	preference	preference	NOUN
abr-267	51	23	(	(	PUNCT
abr-267	51	24	chamberlin	chamberlin	NOUN
abr-267	51	25	,	,	PUNCT
abr-267	51	26	1933	1933	NUM
abr-267	51	27	;	;	PUNCT
abr-267	51	28	moorthy	moorthy	PROPN
abr-267	51	29	&	&	CCONJ
abr-267	51	30	zhao	zhao	PROPN
abr-267	51	31	,	,	PUNCT
abr-267	51	32	2000	2000	NUM
abr-267	51	33	)	)	PUNCT
abr-267	51	34	,	,	PUNCT
abr-267	51	35	create	create	VERB
abr-267	51	36	brand	brand	NOUN
abr-267	51	37	loyalty	loyalty	NOUN
abr-267	51	38	(	(	PUNCT
abr-267	51	39	chamberlin	chamberlin	NOUN
abr-267	51	40	,	,	PUNCT
abr-267	51	41	1933	1933	NUM
abr-267	51	42	)	)	PUNCT
abr-267	51	43	,	,	PUNCT
abr-267	51	44	influence	influence	NOUN
abr-267	51	45	changes	change	NOUN
abr-267	51	46	in	in	ADP
abr-267	51	47	market	market	NOUN
abr-267	51	48	composition	composition	NOUN
abr-267	51	49	(	(	PUNCT
abr-267	51	50	comanor	comanor	NOUN
abr-267	51	51	&	&	CCONJ
abr-267	51	52	wilson	wilson	PROPN
abr-267	51	53	,	,	PUNCT
abr-267	51	54	1974	1974	NUM
abr-267	51	55	)	)	PUNCT
abr-267	51	56	,	,	PUNCT
abr-267	51	57	increase	increase	VERB
abr-267	51	58	profitability	profitability	NOUN
abr-267	51	59	(	(	PUNCT
abr-267	51	60	comanor	comanor	NOUN
abr-267	51	61	&	&	CCONJ
abr-267	51	62	wilson	wilson	PROPN
abr-267	51	63	,	,	PUNCT
abr-267	51	64	1974	1974	NUM
abr-267	51	65	;	;	PUNCT
abr-267	51	66	currim	currim	NOUN
abr-267	51	67	et	et	PROPN
abr-267	51	68	al	al	PROPN
abr-267	51	69	.	.	PROPN
abr-267	51	70	,	,	PUNCT
abr-267	51	71	2012	2012	NUM
abr-267	51	72	;	;	PUNCT
abr-267	51	73	joshi	joshi	PROPN
abr-267	51	74	&	&	CCONJ
abr-267	51	75	hanssens	hanssens	PROPN
abr-267	51	76	,	,	PUNCT
abr-267	51	77	2010	2010	NUM
abr-267	51	78	)	)	PUNCT
abr-267	51	79	,	,	PUNCT
abr-267	51	80	mitigate	mitigate	VERB
abr-267	51	81	the	the	DET
abr-267	51	82	negative	negative	ADJ
abr-267	51	83	implications	implication	NOUN
abr-267	51	84	of	of	ADP
abr-267	51	85	corporate	corporate	ADJ
abr-267	51	86	social	social	ADJ
abr-267	51	87	irresponsibility	irresponsibility	NOUN
abr-267	51	88	on	on	ADP
abr-267	51	89	firm	firm	ADJ
abr-267	51	90	performance	performance	NOUN
abr-267	51	91	(	(	PUNCT
abr-267	51	92	sharpe	sharpe	PROPN
abr-267	51	93	&	&	CCONJ
abr-267	51	94	hanson	hanson	PROPN
abr-267	51	95	,	,	PUNCT
abr-267	51	96	2018	2018	NUM
abr-267	51	97	)	)	PUNCT
abr-267	51	98	,	,	PUNCT
abr-267	51	99	influence	influence	NOUN
abr-267	51	100	investor	investor	NOUN
abr-267	51	101	attention	attention	NOUN
abr-267	51	102	(	(	PUNCT
abr-267	51	103	chemmanur	chemmanur	NOUN
abr-267	51	104	&	&	CCONJ
abr-267	51	105	yan	yan	PROPN
abr-267	51	106	,	,	PUNCT
abr-267	51	107	2009	2009	NUM
abr-267	51	108	;	;	PUNCT
abr-267	51	109	lou	lou	PROPN
abr-267	51	110	,	,	PUNCT
abr-267	51	111	2014	2014	NUM
abr-267	51	112	;	;	PUNCT
abr-267	51	113	madsen	madsen	PROPN
abr-267	51	114	&	&	CCONJ
abr-267	51	115	niessner	niessner	PROPN
abr-267	51	116	,	,	PUNCT
abr-267	51	117	2019	2019	NUM
abr-267	51	118	)	)	PUNCT
abr-267	51	119	,	,	PUNCT
abr-267	51	120	and	and	CCONJ
abr-267	51	121	increase	increase	VERB
abr-267	51	122	firm	firm	ADJ
abr-267	51	123	value	value	NOUN
abr-267	51	124	(	(	PUNCT
abr-267	51	125	cohen	cohen	PROPN
abr-267	51	126	et	et	PROPN
abr-267	51	127	al	al	PROPN
abr-267	51	128	.	.	PROPN
abr-267	51	129	,	,	PUNCT
abr-267	51	130	2010	2010	NUM
abr-267	51	131	)	)	PUNCT
abr-267	51	132	.	.	PUNCT
abr-267	52	1	according	accord	VERB
abr-267	52	2	to	to	ADP
abr-267	52	3	the	the	DET
abr-267	52	4	theories	theory	NOUN
abr-267	52	5	of	of	ADP
abr-267	52	6	market	market	NOUN
abr-267	52	7	-	-	PUNCT
abr-267	52	8	based	base	VERB
abr-267	52	9	assets	asset	NOUN
abr-267	52	10	(	(	PUNCT
abr-267	52	11	srivastava	srivastava	PROPN
abr-267	52	12	et	et	PROPN
abr-267	52	13	al	al	PROPN
abr-267	52	14	.	.	PROPN
abr-267	52	15	,	,	PUNCT
abr-267	52	16	1998	1998	NUM
abr-267	52	17	)	)	PUNCT
abr-267	52	18	and	and	CCONJ
abr-267	52	19	customer	customer	NOUN
abr-267	52	20	equity	equity	NOUN
abr-267	52	21	(	(	PUNCT
abr-267	52	22	rust	rust	NOUN
abr-267	52	23	et	et	PROPN
abr-267	52	24	al	al	PROPN
abr-267	52	25	.	.	PROPN
abr-267	52	26	,	,	PUNCT
abr-267	52	27	2004	2004	NUM
abr-267	52	28	)	)	PUNCT
abr-267	52	29	,	,	PUNCT
abr-267	52	30	increased	increase	VERB
abr-267	52	31	investments	investment	NOUN
abr-267	52	32	in	in	ADP
abr-267	52	33	marketing	marketing	NOUN
abr-267	52	34	helps	help	VERB
abr-267	52	35	to	to	PART
abr-267	52	36	generate	generate	VERB
abr-267	52	37	strong	strong	ADJ
abr-267	52	38	brand	brand	NOUN
abr-267	52	39	recognition	recognition	NOUN
abr-267	52	40	and	and	CCONJ
abr-267	52	41	a	a	DET
abr-267	52	42	loyal	loyal	ADJ
abr-267	52	43	consumer	consumer	NOUN
abr-267	52	44	following	follow	VERB
abr-267	52	45	for	for	ADP
abr-267	52	46	the	the	DET
abr-267	52	47	firm	firm	NOUN
abr-267	52	48	.	.	PUNCT
abr-267	53	1	additionally	additionally	ADV
abr-267	53	2	,	,	PUNCT
abr-267	53	3	srivastava	srivastava	PROPN
abr-267	53	4	et	et	PROPN
abr-267	53	5	al	al	PROPN
abr-267	53	6	.	.	PROPN
abr-267	54	1	(	(	PUNCT
abr-267	54	2	1998	1998	NUM
abr-267	54	3	)	)	PUNCT
abr-267	54	4	theorize	theorize	VERB
abr-267	54	5	that	that	SCONJ
abr-267	54	6	greater	great	ADJ
abr-267	54	7	marketing	marketing	NOUN
abr-267	54	8	expenditures	expenditure	NOUN
abr-267	54	9	create	create	VERB
abr-267	54	10	valuable	valuable	ADJ
abr-267	54	11	intangible	intangible	ADJ
abr-267	54	12	assets	asset	NOUN
abr-267	54	13	through	through	ADP
abr-267	54	14	which	which	PRON
abr-267	54	15	the	the	DET
abr-267	54	16	firm	firm	NOUN
abr-267	54	17	can	can	AUX
abr-267	54	18	create	create	VERB
abr-267	54	19	barriers	barrier	NOUN
abr-267	54	20	to	to	ADP
abr-267	54	21	entry	entry	NOUN
abr-267	54	22	and	and	CCONJ
abr-267	54	23	switching	switching	NOUN
abr-267	54	24	,	,	PUNCT
abr-267	54	25	as	as	ADV
abr-267	54	26	well	well	ADV
abr-267	54	27	as	as	ADP
abr-267	54	28	signal	signal	VERB
abr-267	54	29	greater	great	ADJ
abr-267	54	30	future	future	ADJ
abr-267	54	31	profitability	profitability	NOUN
abr-267	54	32	.	.	PUNCT
abr-267	55	1	the	the	DET
abr-267	55	2	robust	robust	ADJ
abr-267	55	3	insights	insight	NOUN
abr-267	55	4	generated	generate	VERB
abr-267	55	5	from	from	ADP
abr-267	55	6	these	these	DET
abr-267	55	7	and	and	CCONJ
abr-267	55	8	other	other	ADJ
abr-267	55	9	studies	study	NOUN
abr-267	55	10	exploring	explore	VERB
abr-267	55	11	the	the	DET
abr-267	55	12	firm	firm	ADJ
abr-267	55	13	-	-	PUNCT
abr-267	55	14	level	level	NOUN
abr-267	55	15	outcomes	outcome	NOUN
abr-267	55	16	of	of	ADP
abr-267	55	17	advertising	advertising	NOUN
abr-267	55	18	spending	spending	NOUN
abr-267	55	19	in	in	ADP
abr-267	55	20	the	the	DET
abr-267	55	21	context	context	NOUN
abr-267	55	22	of	of	ADP
abr-267	55	23	pursuing	pursue	VERB
abr-267	55	24	competitive	competitive	ADJ
abr-267	55	25	advantage	advantage	NOUN
abr-267	55	26	illustrate	illustrate	VERB
abr-267	55	27	the	the	DET
abr-267	55	28	relevance	relevance	NOUN
abr-267	55	29	of	of	ADP
abr-267	55	30	increased	increase	VERB
abr-267	55	31	advertising	advertising	NOUN
abr-267	55	32	as	as	ADP
abr-267	55	33	part	part	NOUN
abr-267	55	34	of	of	ADP
abr-267	55	35	the	the	DET
abr-267	55	36	firm	firm	NOUN
abr-267	55	37	's	's	PART
abr-267	55	38	strategic	strategic	ADJ
abr-267	55	39	conduct	conduct	NOUN
abr-267	55	40	.	.	PUNCT
abr-267	56	1	4	4	NUM
abr-267	56	2	strategic	strategic	ADJ
abr-267	56	3	advertising	advertising	NOUN
abr-267	56	4	and	and	CCONJ
abr-267	56	5	brand	brand	NOUN
abr-267	56	6	scandal	scandal	NOUN
abr-267	56	7	response	response	NOUN
abr-267	56	8	to	to	ADP
abr-267	56	9	date	date	NOUN
abr-267	56	10	,	,	PUNCT
abr-267	56	11	advertising	advertising	NOUN
abr-267	56	12	remains	remain	VERB
abr-267	56	13	a	a	DET
abr-267	56	14	key	key	ADJ
abr-267	56	15	component	component	NOUN
abr-267	56	16	of	of	ADP
abr-267	56	17	firm	firm	ADJ
abr-267	56	18	-	-	PUNCT
abr-267	56	19	level	level	NOUN
abr-267	56	20	marketing	marketing	NOUN
abr-267	56	21	strategy	strategy	NOUN
abr-267	56	22	and	and	CCONJ
abr-267	56	23	a	a	DET
abr-267	56	24	heavily	heavily	ADV
abr-267	56	25	studied	study	VERB
abr-267	56	26	area	area	NOUN
abr-267	56	27	among	among	ADP
abr-267	56	28	marketing	marketing	NOUN
abr-267	56	29	scholars	scholar	NOUN
abr-267	56	30	.	.	PUNCT
abr-267	57	1	in	in	ADP
abr-267	57	2	this	this	DET
abr-267	57	3	study	study	NOUN
abr-267	57	4	,	,	PUNCT
abr-267	57	5	the	the	DET
abr-267	57	6	relationship	relationship	NOUN
abr-267	57	7	between	between	ADP
abr-267	57	8	accounting	accounting	NOUN
abr-267	57	9	-	-	PUNCT
abr-267	57	10	based	base	VERB
abr-267	57	11	brand	brand	NOUN
abr-267	57	12	scandals	scandal	NOUN
abr-267	57	13	and	and	CCONJ
abr-267	57	14	advertising	advertising	NOUN
abr-267	57	15	spending	spending	NOUN
abr-267	57	16	is	be	AUX
abr-267	57	17	examined	examine	VERB
abr-267	57	18	from	from	ADP
abr-267	57	19	the	the	DET
abr-267	57	20	crisis	crisis	NOUN
abr-267	57	21	management	management	NOUN
abr-267	57	22	perspectives	perspective	NOUN
abr-267	57	23	of	of	ADP
abr-267	57	24	image	image	NOUN
abr-267	57	25	repair	repair	NOUN
abr-267	57	26	theory	theory	NOUN
abr-267	57	27	(	(	PUNCT
abr-267	57	28	benoit	benoit	NOUN
abr-267	57	29	,	,	PUNCT
abr-267	57	30	1995	1995	NUM
abr-267	57	31	)	)	PUNCT
abr-267	57	32	and	and	CCONJ
abr-267	57	33	the	the	DET
abr-267	57	34	closely	closely	ADV
abr-267	57	35	aligned	aligned	ADJ
abr-267	57	36	situational	situational	ADJ
abr-267	57	37	crisis	crisis	NOUN
abr-267	57	38	communication	communication	NOUN
abr-267	57	39	theory	theory	NOUN
abr-267	57	40	(	(	PUNCT
abr-267	57	41	scct	scct	NOUN
abr-267	57	42	)	)	PUNCT
abr-267	57	43	(	(	PUNCT
abr-267	57	44	coombs	coombs	PROPN
abr-267	57	45	1998	1998	NUM
abr-267	57	46	;	;	PUNCT
abr-267	57	47	coombs	coombs	PROPN
abr-267	57	48	2013	2013	NUM
abr-267	57	49	)	)	PUNCT
abr-267	57	50	.	.	PUNCT
abr-267	58	1	image	image	NOUN
abr-267	58	2	repair	repair	NOUN
abr-267	58	3	theory	theory	NOUN
abr-267	58	4	posits	posit	NOUN
abr-267	58	5	that	that	SCONJ
abr-267	58	6	communication	communication	NOUN
abr-267	58	7	is	be	AUX
abr-267	58	8	a	a	DET
abr-267	58	9	goaloriented	goaloriente	VERB
abr-267	58	10	activity	activity	NOUN
abr-267	58	11	and	and	CCONJ
abr-267	58	12	that	that	SCONJ
abr-267	58	13	maintaining	maintain	VERB
abr-267	58	14	a	a	DET
abr-267	58	15	favorable	favorable	ADJ
abr-267	58	16	reputation	reputation	NOUN
abr-267	58	17	is	be	AUX
abr-267	58	18	a	a	DET
abr-267	58	19	key	key	ADJ
abr-267	58	20	goal	goal	NOUN
abr-267	58	21	of	of	ADP
abr-267	58	22	communication	communication	NOUN
abr-267	58	23	.	.	PUNCT
abr-267	59	1	building	build	VERB
abr-267	59	2	on	on	ADP
abr-267	59	3	these	these	DET
abr-267	59	4	key	key	ADJ
abr-267	59	5	assumptions	assumption	NOUN
abr-267	59	6	,	,	PUNCT
abr-267	59	7	coomb	coomb	PROPN
abr-267	59	8	's	's	PART
abr-267	59	9	scct	scct	ADJ
abr-267	59	10	purports	purport	NOUN
abr-267	59	11	that	that	SCONJ
abr-267	59	12	organizations	organization	NOUN
abr-267	59	13	will	will	AUX
abr-267	59	14	use	use	VERB
abr-267	59	15	strategic	strategic	ADJ
abr-267	59	16	communication	communication	NOUN
abr-267	59	17	to	to	PART
abr-267	59	18	help	help	VERB
abr-267	59	19	mitigate	mitigate	VERB
abr-267	59	20	the	the	DET
abr-267	59	21	potential	potential	NOUN
abr-267	59	22	for	for	ADP
abr-267	59	23	reputational	reputational	ADJ
abr-267	59	24	damage	damage	NOUN
abr-267	59	25	during	during	ADP
abr-267	59	26	turbulent	turbulent	ADJ
abr-267	59	27	periods	period	NOUN
abr-267	59	28	(	(	PUNCT
abr-267	59	29	benoit	benoit	NOUN
abr-267	59	30	,	,	PUNCT
abr-267	59	31	2015	2015	NUM
abr-267	59	32	;	;	PUNCT
abr-267	59	33	coombs	coomb	NOUN
abr-267	59	34	,	,	PUNCT
abr-267	59	35	2013	2013	NUM
abr-267	59	36	;	;	PUNCT
abr-267	59	37	coombs	coomb	NOUN
abr-267	59	38	,	,	PUNCT
abr-267	59	39	2015	2015	NUM
abr-267	59	40	;	;	PUNCT
abr-267	59	41	sellnow	sellnow	PROPN
abr-267	59	42	&	&	CCONJ
abr-267	59	43	seeger	seeger	PROPN
abr-267	59	44	,	,	PUNCT
abr-267	59	45	2013	2013	NUM
abr-267	59	46	)	)	PUNCT
abr-267	59	47	.	.	PUNCT
abr-267	60	1	scct	scct	ADJ
abr-267	60	2	is	be	AUX
abr-267	60	3	a	a	DET
abr-267	60	4	relevant	relevant	ADJ
abr-267	60	5	and	and	CCONJ
abr-267	60	6	commonly	commonly	ADV
abr-267	60	7	applied	apply	VERB
abr-267	60	8	approach	approach	NOUN
abr-267	60	9	to	to	ADP
abr-267	60	10	image	image	NOUN
abr-267	60	11	repair	repair	NOUN
abr-267	60	12	by	by	ADP
abr-267	60	13	organizations	organization	NOUN
abr-267	60	14	in	in	ADP
abr-267	60	15	crisis	crisis	NOUN
abr-267	60	16	.	.	PUNCT
abr-267	61	1	the	the	DET
abr-267	61	2	scct	scct	ADJ
abr-267	61	3	approach	approach	NOUN
abr-267	61	4	provides	provide	VERB
abr-267	61	5	a	a	DET
abr-267	61	6	succinct	succinct	ADJ
abr-267	61	7	list	list	NOUN
abr-267	61	8	of	of	ADP
abr-267	61	9	crisis	crisis	NOUN
abr-267	61	10	response	response	NOUN
abr-267	61	11	strategies	strategy	NOUN
abr-267	61	12	organized	organize	VERB
abr-267	61	13	into	into	ADP
abr-267	61	14	four	four	NUM
abr-267	61	15	postures	posture	NOUN
abr-267	61	16	—	—	PUNCT
abr-267	61	17	denial	denial	NOUN
abr-267	61	18	(	(	PUNCT
abr-267	61	19	i.e.	i.e.	X
abr-267	61	20	,	,	PUNCT
abr-267	61	21	attack	attack	VERB
abr-267	61	22	the	the	DET
abr-267	61	23	accuser	accuser	NOUN
abr-267	61	24	,	,	PUNCT
abr-267	61	25	denial	denial	NOUN
abr-267	61	26	,	,	PUNCT
abr-267	61	27	and	and	CCONJ
abr-267	61	28	shift	shift	VERB
abr-267	61	29	blame	blame	NOUN
abr-267	61	30	strategies	strategy	NOUN
abr-267	61	31	)	)	PUNCT
abr-267	61	32	,	,	PUNCT
abr-267	61	33	diminish	diminish	VERB
abr-267	61	34	(	(	PUNCT
abr-267	61	35	i.e.	i.e.	X
abr-267	61	36	,	,	PUNCT
abr-267	61	37	excuse	excuse	NOUN
abr-267	61	38	and	and	CCONJ
abr-267	61	39	justification	justification	NOUN
abr-267	61	40	strategies	strategy	NOUN
abr-267	61	41	)	)	PUNCT
abr-267	61	42	,	,	PUNCT
abr-267	61	43	rebuild	rebuild	VERB
abr-267	61	44	(	(	PUNCT
abr-267	61	45	i.e.	i.e.	X
abr-267	61	46	,	,	PUNCT
abr-267	61	47	compensation	compensation	NOUN
abr-267	61	48	and	and	CCONJ
abr-267	61	49	apology	apology	NOUN
abr-267	61	50	strategies	strategy	NOUN
abr-267	61	51	)	)	PUNCT
abr-267	61	52	and	and	CCONJ
abr-267	61	53	bolstering	bolster	VERB
abr-267	61	54	(	(	PUNCT
abr-267	61	55	i.e.	i.e.	X
abr-267	61	56	,	,	PUNCT
abr-267	61	57	bolstering	bolstering	NOUN
abr-267	61	58	,	,	PUNCT
abr-267	61	59	ingratiation	ingratiation	NOUN
abr-267	61	60	,	,	PUNCT
abr-267	61	61	and	and	CCONJ
abr-267	61	62	victimage	victimage	NOUN
abr-267	61	63	strategies	strategy	NOUN
abr-267	61	64	)	)	PUNCT
abr-267	61	65	(	(	PUNCT
abr-267	61	66	coombs	coomb	NOUN
abr-267	61	67	,	,	PUNCT
abr-267	61	68	2012	2012	NUM
abr-267	61	69	,	,	PUNCT
abr-267	61	70	p.	p.	NOUN
abr-267	61	71	155	155	NUM
abr-267	61	72	;	;	PUNCT
abr-267	61	73	see	see	VERB
abr-267	61	74	also	also	ADV
abr-267	61	75	2015	2015	NUM
abr-267	61	76	)	)	PUNCT
abr-267	61	77	.	.	PUNCT
abr-267	62	1	in	in	ADP
abr-267	62	2	the	the	DET
abr-267	62	3	context	context	NOUN
abr-267	62	4	of	of	ADP
abr-267	62	5	brand	brand	NOUN
abr-267	62	6	scandals	scandal	NOUN
abr-267	62	7	,	,	PUNCT
abr-267	62	8	insights	insight	NOUN
abr-267	62	9	and	and	CCONJ
abr-267	62	10	recommendations	recommendation	NOUN
abr-267	62	11	from	from	ADP
abr-267	62	12	the	the	DET
abr-267	62	13	extant	extant	ADJ
abr-267	62	14	marketing	marketing	NOUN
abr-267	62	15	and	and	CCONJ
abr-267	62	16	crisis	crisis	NOUN
abr-267	62	17	communications	communication	NOUN
abr-267	62	18	literature	literature	NOUN
abr-267	62	19	support	support	VERB
abr-267	62	20	a	a	DET
abr-267	62	21	bolstering	bolster	VERB
abr-267	62	22	posture	posture	NOUN
abr-267	62	23	—	—	PUNCT
abr-267	62	24	namely	namely	ADV
abr-267	62	25	,	,	PUNCT
abr-267	62	26	a	a	DET
abr-267	62	27	communication	communication	NOUN
abr-267	62	28	-	-	PUNCT
abr-267	62	29	based	base	VERB
abr-267	62	30	crisis	crisis	NOUN
abr-267	62	31	management	management	NOUN
abr-267	62	32	strategy	strategy	NOUN
abr-267	62	33	aiming	aim	VERB
abr-267	62	34	to	to	PART
abr-267	62	35	reduce	reduce	VERB
abr-267	62	36	the	the	DET
abr-267	62	37	potential	potential	NOUN
abr-267	62	38	for	for	ADP
abr-267	62	39	reputational	reputational	ADJ
abr-267	62	40	harm	harm	NOUN
abr-267	62	41	thru	thru	ADP
abr-267	62	42	increased	increase	VERB
abr-267	62	43	communication	communication	NOUN
abr-267	62	44	efforts	effort	NOUN
abr-267	62	45	designed	design	VERB
abr-267	62	46	to	to	PART
abr-267	62	47	remind	remind	VERB
abr-267	62	48	stakeholders	stakeholder	NOUN
abr-267	62	49	of	of	ADP
abr-267	62	50	the	the	DET
abr-267	62	51	organization	organization	NOUN
abr-267	62	52	's	's	PART
abr-267	62	53	positive	positive	ADJ
abr-267	62	54	attributes	attribute	NOUN
abr-267	62	55	(	(	PUNCT
abr-267	62	56	cleeren	cleeren	NOUN
abr-267	62	57	et	et	PROPN
abr-267	62	58	al	al	PROPN
abr-267	62	59	.	.	PROPN
abr-267	62	60	,	,	PUNCT
abr-267	62	61	2008	2008	NUM
abr-267	62	62	;	;	PUNCT
abr-267	62	63	cleeren	cleeren	NOUN
abr-267	62	64	et	et	PROPN
abr-267	62	65	al	al	PROPN
abr-267	62	66	.	.	PROPN
abr-267	62	67	,	,	PUNCT
abr-267	62	68	2013	2013	NUM
abr-267	62	69	;	;	PUNCT
abr-267	62	70	sharpe	sharpe	PROPN
abr-267	62	71	&	&	CCONJ
abr-267	62	72	hanson	hanson	PROPN
abr-267	62	73	,	,	PUNCT
abr-267	62	74	2018	2018	NUM
abr-267	62	75	)	)	PUNCT
abr-267	62	76	.	.	PUNCT
abr-267	63	1	more	more	ADV
abr-267	63	2	specifically	specifically	ADV
abr-267	63	3	,	,	PUNCT
abr-267	63	4	this	this	DET
abr-267	63	5	subset	subset	NOUN
abr-267	63	6	of	of	ADP
abr-267	63	7	literature	literature	NOUN
abr-267	63	8	consistently	consistently	ADV
abr-267	63	9	indicates	indicate	VERB
abr-267	63	10	that	that	SCONJ
abr-267	63	11	by	by	ADP
abr-267	63	12	increasing	increase	VERB
abr-267	63	13	advertising	advertising	NOUN
abr-267	63	14	-	-	PUNCT
abr-267	63	15	based	base	VERB
abr-267	63	16	communications	communication	NOUN
abr-267	63	17	,	,	PUNCT
abr-267	63	18	scandal	scandal	NOUN
abr-267	63	19	facing	face	VERB
abr-267	63	20	firms	firm	NOUN
abr-267	63	21	can	can	AUX
abr-267	63	22	reinforce	reinforce	VERB
abr-267	63	23	their	their	PRON
abr-267	63	24	desired	desire	VERB
abr-267	63	25	image	image	NOUN
abr-267	63	26	and	and	CCONJ
abr-267	63	27	leverage	leverage	VERB
abr-267	63	28	their	their	PRON
abr-267	63	29	established	establish	VERB
abr-267	63	30	relationships	relationship	NOUN
abr-267	63	31	with	with	ADP
abr-267	63	32	key	key	ADJ
abr-267	63	33	stakeholders	stakeholder	NOUN
abr-267	63	34	through	through	ADP
abr-267	63	35	increased	increase	VERB
abr-267	63	36	visibility	visibility	NOUN
abr-267	63	37	.	.	PUNCT
abr-267	64	1	in	in	ADP
abr-267	64	2	doing	do	VERB
abr-267	64	3	so	so	ADV
abr-267	64	4	,	,	PUNCT
abr-267	64	5	it	it	PRON
abr-267	64	6	is	be	AUX
abr-267	64	7	also	also	ADV
abr-267	64	8	shown	show	VERB
abr-267	64	9	that	that	SCONJ
abr-267	64	10	such	such	ADJ
abr-267	64	11	firms	firm	NOUN
abr-267	64	12	can	can	AUX
abr-267	64	13	effectively	effectively	ADV
abr-267	64	14	mitigate	mitigate	VERB
abr-267	64	15	the	the	DET
abr-267	64	16	potential	potential	ADJ
abr-267	64	17	losses	loss	NOUN
abr-267	64	18	associated	associate	VERB
abr-267	64	19	with	with	ADP
abr-267	64	20	the	the	DET
abr-267	64	21	brand	brand	NOUN
abr-267	64	22	scandal	scandal	NOUN
abr-267	64	23	event	event	NOUN
abr-267	64	24	(	(	PUNCT
abr-267	64	25	cleeren	cleeren	NOUN
abr-267	64	26	et	et	PROPN
abr-267	64	27	al	al	PROPN
abr-267	64	28	.	.	PROPN
abr-267	64	29	,	,	PUNCT
abr-267	64	30	2008	2008	NUM
abr-267	64	31	;	;	PUNCT
abr-267	64	32	cleeren	cleeren	PROPN
abr-267	64	33	al	al	PROPN
abr-267	64	34	.	.	PROPN
abr-267	64	35	,	,	PUNCT
abr-267	64	36	2013	2013	NUM
abr-267	64	37	;	;	PUNCT
abr-267	64	38	sharpe	sharpe	PROPN
abr-267	64	39	&	&	CCONJ
abr-267	64	40	hanson	hanson	PROPN
abr-267	64	41	,	,	PUNCT
abr-267	64	42	2018	2018	NUM
abr-267	64	43	)	)	PUNCT
abr-267	64	44	.	.	PUNCT
abr-267	65	1	in	in	ADP
abr-267	65	2	their	their	PRON
abr-267	65	3	investigation	investigation	NOUN
abr-267	65	4	into	into	ADP
abr-267	65	5	advertising	advertising	NOUN
abr-267	65	6	spending	spending	NOUN
abr-267	65	7	around	around	ADP
abr-267	65	8	product	product	NOUN
abr-267	65	9	-	-	PUNCT
abr-267	65	10	harm	harm	NOUN
abr-267	65	11	related	relate	VERB
abr-267	65	12	brand	brand	NOUN
abr-267	65	13	scandal	scandal	NOUN
abr-267	65	14	events	event	NOUN
abr-267	65	15	,	,	PUNCT
abr-267	65	16	rubel	rubel	NOUN
abr-267	65	17	et	et	PROPN
abr-267	65	18	al	al	PROPN
abr-267	65	19	.	.	PROPN
abr-267	66	1	(	(	PUNCT
abr-267	66	2	2011	2011	NUM
abr-267	66	3	)	)	PUNCT
abr-267	66	4	propose	propose	VERB
abr-267	66	5	and	and	CCONJ
abr-267	66	6	test	test	VERB
abr-267	66	7	a	a	DET
abr-267	66	8	dynamic	dynamic	ADJ
abr-267	66	9	model	model	NOUN
abr-267	66	10	of	of	ADP
abr-267	66	11	advertising	advertising	NOUN
abr-267	66	12	in	in	ADP
abr-267	66	13	which	which	PRON
abr-267	66	14	,	,	PUNCT
abr-267	66	15	at	at	ADP
abr-267	66	16	each	each	DET
abr-267	66	17	point	point	NOUN
abr-267	66	18	in	in	ADP
abr-267	66	19	time	time	NOUN
abr-267	66	20	,	,	PUNCT
abr-267	66	21	there	there	PRON
abr-267	66	22	exists	exist	VERB
abr-267	66	23	a	a	DET
abr-267	66	24	nonzero	nonzero	NOUN
abr-267	66	25	probability	probability	NOUN
abr-267	66	26	for	for	ADP
abr-267	66	27	the	the	DET
abr-267	66	28	occurrence	occurrence	NOUN
abr-267	66	29	of	of	ADP
abr-267	66	30	a	a	DET
abr-267	66	31	scandal	scandal	NOUN
abr-267	66	32	event	event	NOUN
abr-267	66	33	that	that	PRON
abr-267	66	34	hurts	hurt	VERB
abr-267	66	35	brand	brand	NOUN
abr-267	66	36	sales	sale	NOUN
abr-267	66	37	and	and	CCONJ
abr-267	66	38	influences	influence	VERB
abr-267	66	39	marketing	marketing	NOUN
abr-267	66	40	effectiveness	effectiveness	NOUN
abr-267	66	41	.	.	PUNCT
abr-267	67	1	using	use	VERB
abr-267	67	2	sales	sale	NOUN
abr-267	67	3	and	and	CCONJ
abr-267	67	4	advertising	advertising	NOUN
abr-267	67	5	expenditures	expenditure	NOUN
abr-267	67	6	data	datum	NOUN
abr-267	67	7	for	for	ADP
abr-267	67	8	the	the	DET
abr-267	67	9	corresponding	correspond	VERB
abr-267	67	10	weeks	week	NOUN
abr-267	67	11	associated	associate	VERB
abr-267	67	12	with	with	ADP
abr-267	67	13	product	product	NOUN
abr-267	67	14	-	-	PUNCT
abr-267	67	15	harm	harm	NOUN
abr-267	67	16	scandals	scandal	NOUN
abr-267	67	17	affecting	affect	VERB
abr-267	67	18	three	three	NUM
abr-267	67	19	top	top	ADJ
abr-267	67	20	automotive	automotive	ADJ
abr-267	67	21	brands	brand	NOUN
abr-267	67	22	,	,	PUNCT
abr-267	67	23	they	they	PRON
abr-267	67	24	find	find	VERB
abr-267	67	25	that	that	SCONJ
abr-267	67	26	product	product	NOUN
abr-267	67	27	harm	harm	NOUN
abr-267	67	28	scandals	scandal	NOUN
abr-267	67	29	can	can	AUX
abr-267	67	30	reduce	reduce	VERB
abr-267	67	31	baseline	baseline	NOUN
abr-267	67	32	sales	sale	NOUN
abr-267	67	33	up	up	ADP
abr-267	67	34	to	to	PART
abr-267	67	35	35	35	NUM
abr-267	67	36	%	%	NOUN
abr-267	67	37	and	and	CCONJ
abr-267	67	38	positively	positively	ADV
abr-267	67	39	influence	influence	VERB
abr-267	67	40	advertising	advertising	NOUN
abr-267	67	41	spending	spending	NOUN
abr-267	67	42	behavior	behavior	NOUN
abr-267	67	43	.	.	PUNCT
abr-267	68	1	moreover	moreover	ADV
abr-267	68	2	,	,	PUNCT
abr-267	68	3	a	a	DET
abr-267	68	4	statistically	statistically	ADV
abr-267	68	5	significant	significant	ADJ
abr-267	68	6	relationship	relationship	NOUN
abr-267	68	7	is	be	AUX
abr-267	68	8	shown	show	VERB
abr-267	68	9	between	between	ADP
abr-267	68	10	brand	brand	NOUN
abr-267	68	11	scandal	scandal	NOUN
abr-267	68	12	occurrence	occurrence	NOUN
abr-267	68	13	and	and	CCONJ
abr-267	68	14	positive	positive	ADJ
abr-267	68	15	adjustments	adjustment	NOUN
abr-267	68	16	in	in	ADP
abr-267	68	17	post	post	ADJ
abr-267	68	18	-	-	ADJ
abr-267	68	19	scandal	scandal	ADJ
abr-267	68	20	advertising	advertising	NOUN
abr-267	68	21	expenditures	expenditure	NOUN
abr-267	68	22	—	—	PUNCT
abr-267	68	23	thereby	thereby	ADV
abr-267	68	24	suggesting	suggest	VERB
abr-267	68	25	that	that	SCONJ
abr-267	68	26	managers	manager	NOUN
abr-267	68	27	intentionally	intentionally	ADV
abr-267	68	28	increase	increase	VERB
abr-267	68	29	advertising	advertising	NOUN
abr-267	68	30	spending	spending	NOUN
abr-267	68	31	levels	level	NOUN
abr-267	68	32	in	in	ADP
abr-267	68	33	response	response	NOUN
abr-267	68	34	to	to	ADP
abr-267	68	35	brand	brand	NOUN
abr-267	68	36	scandal	scandal	NOUN
abr-267	68	37	occurrences	occurrence	NOUN
abr-267	68	38	.	.	PUNCT
abr-267	69	1	based	base	VERB
abr-267	69	2	on	on	ADP
abr-267	69	3	their	their	PRON
abr-267	69	4	findings	finding	NOUN
abr-267	69	5	,	,	PUNCT
abr-267	69	6	and	and	CCONJ
abr-267	69	7	consistent	consistent	ADJ
abr-267	69	8	with	with	ADP
abr-267	69	9	the	the	DET
abr-267	69	10	recommendations	recommendation	NOUN
abr-267	69	11	of	of	ADP
abr-267	69	12	other	other	ADJ
abr-267	69	13	marketing	marketing	NOUN
abr-267	69	14	scholars	scholar	NOUN
abr-267	69	15	,	,	PUNCT
abr-267	69	16	rubel	rubel	PROPN
abr-267	69	17	et	et	PROPN
abr-267	69	18	al	al	PROPN
abr-267	69	19	.	.	PROPN
abr-267	70	1	(	(	PUNCT
abr-267	70	2	2011	2011	NUM
abr-267	70	3	)	)	PUNCT
abr-267	70	4	encourage	encourage	VERB
abr-267	70	5	increases	increase	NOUN
abr-267	70	6	in	in	ADP
abr-267	70	7	post	post	ADJ
abr-267	70	8	-	-	ADJ
abr-267	70	9	scandal	scandal	ADJ
abr-267	70	10	advertising	advertising	NOUN
abr-267	70	11	as	as	ADP
abr-267	70	12	a	a	DET
abr-267	70	13	strategic	strategic	ADJ
abr-267	70	14	response	response	NOUN
abr-267	70	15	to	to	PART
abr-267	70	16	limit	limit	VERB
abr-267	70	17	,	,	PUNCT
abr-267	70	18	and	and	CCONJ
abr-267	70	19	ultimately	ultimately	ADV
abr-267	70	20	recover	recover	VERB
abr-267	70	21	from	from	ADP
abr-267	70	22	,	,	PUNCT
abr-267	70	23	the	the	DET
abr-267	70	24	potential	potential	ADJ
abr-267	70	25	losses	loss	NOUN
abr-267	70	26	associated	associate	VERB
abr-267	70	27	with	with	ADP
abr-267	70	28	brand	brand	NOUN
abr-267	70	29	scandals	scandal	NOUN
abr-267	70	30	.	.	PUNCT
abr-267	71	1	additional	additional	ADJ
abr-267	71	2	empirical	empirical	ADJ
abr-267	71	3	support	support	NOUN
abr-267	71	4	for	for	ADP
abr-267	71	5	this	this	DET
abr-267	71	6	recommended	recommend	VERB
abr-267	71	7	approach	approach	NOUN
abr-267	71	8	to	to	ADP
abr-267	71	9	post	post	ADJ
abr-267	71	10	-	-	ADJ
abr-267	71	11	brand	brand	ADJ
abr-267	71	12	scandal	scandal	NOUN
abr-267	71	13	advertising	advertising	NOUN
abr-267	71	14	is	be	AUX
abr-267	71	15	generated	generate	VERB
abr-267	71	16	by	by	ADP
abr-267	71	17	cleeren	cleeren	PROPN
abr-267	71	18	et	et	PROPN
abr-267	71	19	al	al	PROPN
abr-267	71	20	.	.	PUNCT
abr-267	72	1	(	(	PUNCT
abr-267	72	2	2008	2008	NUM
abr-267	72	3	)	)	PUNCT
abr-267	72	4	,	,	PUNCT
abr-267	72	5	cleeren	cleeren	PROPN
abr-267	72	6	,	,	PUNCT
abr-267	72	7	et	et	PROPN
abr-267	72	8	al	al	PROPN
abr-267	72	9	.	.	PROPN
abr-267	73	1	(	(	PUNCT
abr-267	73	2	2013	2013	NUM
abr-267	73	3	)	)	PUNCT
abr-267	73	4	,	,	PUNCT
abr-267	73	5	sharpe	sharpe	PROPN
abr-267	73	6	&	&	CCONJ
abr-267	73	7	hanson	hanson	PROPN
abr-267	73	8	,	,	PUNCT
abr-267	73	9	(	(	PUNCT
abr-267	73	10	2018	2018	NUM
abr-267	73	11	)	)	PUNCT
abr-267	73	12	,	,	PUNCT
abr-267	73	13	and	and	CCONJ
abr-267	73	14	others	other	NOUN
abr-267	73	15	.	.	PUNCT
abr-267	74	1	from	from	ADP
abr-267	74	2	a	a	DET
abr-267	74	3	bolstering	bolster	VERB
abr-267	74	4	posture	posture	NOUN
abr-267	74	5	perspective	perspective	NOUN
abr-267	74	6	,	,	PUNCT
abr-267	74	7	increased	increase	VERB
abr-267	74	8	advertising	advertising	NOUN
abr-267	74	9	following	follow	VERB
abr-267	74	10	a	a	DET
abr-267	74	11	brand	brand	NOUN
abr-267	74	12	scandal	scandal	NOUN
abr-267	74	13	event	event	NOUN
abr-267	74	14	can	can	AUX
abr-267	74	15	demonstrate	demonstrate	VERB
abr-267	74	16	(	(	PUNCT
abr-267	74	17	signal	signal	NOUN
abr-267	74	18	)	)	PUNCT
abr-267	74	19	that	that	SCONJ
abr-267	74	20	the	the	DET
abr-267	74	21	firm	firm	NOUN
abr-267	74	22	is	be	AUX
abr-267	74	23	committed	commit	VERB
abr-267	74	24	to	to	ADP
abr-267	74	25	the	the	DET
abr-267	74	26	affected	affected	ADJ
abr-267	74	27	brand	brand	NOUN
abr-267	74	28	and	and	CCONJ
abr-267	74	29	thereby	thereby	ADV
abr-267	74	30	generate	generate	VERB
abr-267	74	31	positive	positive	ADJ
abr-267	74	32	expectations	expectation	NOUN
abr-267	74	33	among	among	ADP
abr-267	74	34	the	the	DET
abr-267	74	35	firm	firm	NOUN
abr-267	74	36	's	's	PART
abr-267	74	37	key	key	ADJ
abr-267	74	38	stakeholders	stakeholder	NOUN
abr-267	74	39	(	(	PUNCT
abr-267	74	40	consumers	consumer	NOUN
abr-267	74	41	,	,	PUNCT
abr-267	74	42	investors	investor	NOUN
abr-267	74	43	,	,	PUNCT
abr-267	74	44	employees	employee	NOUN
abr-267	74	45	,	,	PUNCT
abr-267	74	46	etc	etc	X
abr-267	74	47	.	.	X
abr-267	74	48	)	)	PUNCT
abr-267	74	49	.	.	PUNCT
abr-267	75	1	based	base	VERB
abr-267	75	2	on	on	ADP
abr-267	75	3	the	the	DET
abr-267	75	4	assumption	assumption	NOUN
abr-267	75	5	that	that	SCONJ
abr-267	75	6	brand	brand	NOUN
abr-267	75	7	managers	manager	NOUN
abr-267	75	8	are	be	AUX
abr-267	75	9	rational	rational	ADJ
abr-267	75	10	,	,	PUNCT
abr-267	75	11	stakeholders	stakeholder	NOUN
abr-267	75	12	will	will	AUX
abr-267	75	13	generally	generally	ADV
abr-267	75	14	expect	expect	VERB
abr-267	75	15	that	that	SCONJ
abr-267	75	16	established	establish	VERB
abr-267	75	17	firms	firm	NOUN
abr-267	75	18	will	will	AUX
abr-267	75	19	act	act	VERB
abr-267	75	20	in	in	ADP
abr-267	75	21	the	the	DET
abr-267	75	22	interest	interest	NOUN
abr-267	75	23	of	of	ADP
abr-267	75	24	overcoming	overcome	VERB
abr-267	75	25	brand	brand	NOUN
abr-267	75	26	scandals	scandal	NOUN
abr-267	75	27	by	by	ADP
abr-267	75	28	undertaking	undertake	VERB
abr-267	75	29	necessary	necessary	ADJ
abr-267	75	30	investments	investment	NOUN
abr-267	75	31	to	to	PART
abr-267	75	32	mitigate	mitigate	VERB
abr-267	75	33	potential	potential	ADJ
abr-267	75	34	losses	loss	NOUN
abr-267	75	35	—	—	PUNCT
abr-267	75	36	including	include	VERB
abr-267	75	37	but	but	CCONJ
abr-267	75	38	not	not	PART
abr-267	75	39	limited	limit	VERB
abr-267	75	40	to	to	ADP
abr-267	75	41	response	response	NOUN
abr-267	75	42	actions	action	NOUN
abr-267	75	43	such	such	ADJ
abr-267	75	44	as	as	ADP
abr-267	75	45	directing	direct	VERB
abr-267	75	46	brand	brand	NOUN
abr-267	75	47	-	-	PUNCT
abr-267	75	48	related	relate	VERB
abr-267	75	49	communications	communication	NOUN
abr-267	75	50	,	,	PUNCT
abr-267	75	51	voluntary	voluntary	ADJ
abr-267	75	52	product	product	NOUN
abr-267	75	53	recalls	recall	VERB
abr-267	75	54	,	,	PUNCT
abr-267	75	55	and	and	CCONJ
abr-267	75	56	issuing	issue	VERB
abr-267	75	57	restitutions	restitution	NOUN
abr-267	75	58	.	.	PUNCT
abr-267	76	1	given	give	VERB
abr-267	76	2	the	the	DET
abr-267	76	3	heightened	heighten	VERB
abr-267	76	4	levels	level	NOUN
abr-267	76	5	of	of	ADP
abr-267	76	6	brand	brand	NOUN
abr-267	76	7	awareness	awareness	NOUN
abr-267	76	8	and	and	CCONJ
abr-267	76	9	media	medium	NOUN
abr-267	76	10	attention	attention	NOUN
abr-267	76	11	around	around	ADP
abr-267	76	12	financial	financial	ADJ
abr-267	76	13	reporting	reporting	NOUN
abr-267	76	14	fraud	fraud	NOUN
abr-267	76	15	events	event	NOUN
abr-267	76	16	along	along	ADP
abr-267	76	17	with	with	ADP
abr-267	76	18	the	the	DET
abr-267	76	19	serious	serious	ADJ
abr-267	76	20	5	5	NUM
abr-267	76	21	threats	threat	NOUN
abr-267	76	22	to	to	ADP
abr-267	76	23	the	the	DET
abr-267	76	24	firm	firm	NOUN
abr-267	76	25	's	's	PART
abr-267	76	26	reputation	reputation	NOUN
abr-267	76	27	and	and	CCONJ
abr-267	76	28	profitability	profitability	NOUN
abr-267	76	29	,	,	PUNCT
abr-267	76	30	accused	accuse	VERB
abr-267	76	31	firms	firm	NOUN
abr-267	76	32	may	may	AUX
abr-267	76	33	be	be	AUX
abr-267	76	34	prompted	prompt	VERB
abr-267	76	35	to	to	ADP
abr-267	76	36	action	action	NOUN
abr-267	76	37	based	base	VERB
abr-267	76	38	on	on	ADP
abr-267	76	39	the	the	DET
abr-267	76	40	assumption	assumption	NOUN
abr-267	76	41	that	that	SCONJ
abr-267	76	42	consumers	consumer	NOUN
abr-267	76	43	and	and	CCONJ
abr-267	76	44	investors	investor	NOUN
abr-267	76	45	alike	alike	ADV
abr-267	76	46	will	will	AUX
abr-267	76	47	be	be	AUX
abr-267	76	48	exposed	expose	VERB
abr-267	76	49	to	to	ADP
abr-267	76	50	their	their	PRON
abr-267	76	51	response	response	NOUN
abr-267	76	52	strategy	strategy	NOUN
abr-267	76	53	.	.	PUNCT
abr-267	77	1	the	the	DET
abr-267	77	2	aforementioned	aforementioned	ADJ
abr-267	77	3	theoretical	theoretical	ADJ
abr-267	77	4	assumptions	assumption	NOUN
abr-267	77	5	and	and	CCONJ
abr-267	77	6	the	the	DET
abr-267	77	7	documented	document	VERB
abr-267	77	8	preference	preference	NOUN
abr-267	77	9	for	for	ADP
abr-267	77	10	increased	increase	VERB
abr-267	77	11	advertising	advertising	NOUN
abr-267	77	12	investments	investment	NOUN
abr-267	77	13	following	follow	VERB
abr-267	77	14	(	(	PUNCT
abr-267	77	15	other	other	ADJ
abr-267	77	16	categories	category	NOUN
abr-267	77	17	of	of	ADP
abr-267	77	18	)	)	PUNCT
abr-267	77	19	brand	brand	NOUN
abr-267	77	20	scandal	scandal	NOUN
abr-267	77	21	events	event	NOUN
abr-267	77	22	leads	lead	VERB
abr-267	77	23	to	to	ADP
abr-267	77	24	the	the	DET
abr-267	77	25	expectation	expectation	NOUN
abr-267	77	26	that	that	SCONJ
abr-267	77	27	the	the	DET
abr-267	77	28	same	same	ADJ
abr-267	77	29	strategy	strategy	NOUN
abr-267	77	30	will	will	AUX
abr-267	77	31	be	be	AUX
abr-267	77	32	implemented	implement	VERB
abr-267	77	33	by	by	ADP
abr-267	77	34	firms	firm	NOUN
abr-267	77	35	facing	face	VERB
abr-267	77	36	brand	brand	NOUN
abr-267	77	37	scandals	scandal	NOUN
abr-267	77	38	derived	derive	VERB
abr-267	77	39	from	from	ADP
abr-267	77	40	financial	financial	ADJ
abr-267	77	41	reporting	reporting	NOUN
abr-267	77	42	fraud	fraud	NOUN
abr-267	77	43	.	.	PUNCT
abr-267	78	1	more	more	ADV
abr-267	78	2	formally	formally	ADV
abr-267	78	3	,	,	PUNCT
abr-267	78	4	it	it	PRON
abr-267	78	5	is	be	AUX
abr-267	78	6	anticipated	anticipate	VERB
abr-267	78	7	that	that	SCONJ
abr-267	78	8	:	:	PUNCT
abr-267	78	9	h1a	h1a	NOUN
abr-267	78	10	:	:	PUNCT
abr-267	78	11	firms	firm	NOUN
abr-267	78	12	increase	increase	VERB
abr-267	78	13	advertising	advertising	NOUN
abr-267	78	14	expenditures	expenditure	NOUN
abr-267	78	15	around	around	ADP
abr-267	78	16	financial	financial	ADJ
abr-267	78	17	reporting	reporting	NOUN
abr-267	78	18	fraud	fraud	NOUN
abr-267	78	19	announcements	announcement	NOUN
abr-267	78	20	.	.	PUNCT
abr-267	79	1	diminished	diminish	VERB
abr-267	79	2	firm	firm	ADJ
abr-267	79	3	value	value	NOUN
abr-267	79	4	is	be	AUX
abr-267	79	5	a	a	DET
abr-267	79	6	major	major	ADJ
abr-267	79	7	consequence	consequence	NOUN
abr-267	79	8	of	of	ADP
abr-267	79	9	financial	financial	ADJ
abr-267	79	10	reporting	reporting	NOUN
abr-267	79	11	fraud	fraud	NOUN
abr-267	79	12	(	(	PUNCT
abr-267	79	13	karpoff	karpoff	PROPN
abr-267	79	14	et	et	PROPN
abr-267	79	15	al	al	PROPN
abr-267	79	16	.	.	PROPN
abr-267	79	17	,	,	PUNCT
abr-267	79	18	2008a	2008a	NUM
abr-267	79	19	;	;	PUNCT
abr-267	79	20	murphy	murphy	PROPN
abr-267	79	21	et	et	PROPN
abr-267	79	22	al	al	PROPN
abr-267	79	23	.	.	PROPN
abr-267	79	24	,	,	PUNCT
abr-267	79	25	2009	2009	NUM
abr-267	79	26	)	)	PUNCT
abr-267	79	27	.	.	PUNCT
abr-267	80	1	however	however	ADV
abr-267	80	2	,	,	PUNCT
abr-267	80	3	the	the	DET
abr-267	80	4	positive	positive	ADJ
abr-267	80	5	expectations	expectation	NOUN
abr-267	80	6	and	and	CCONJ
abr-267	80	7	outcomes	outcome	NOUN
abr-267	80	8	associated	associate	VERB
abr-267	80	9	with	with	ADP
abr-267	80	10	increased	increase	VERB
abr-267	80	11	advertising	advertising	NOUN
abr-267	80	12	spending	spending	NOUN
abr-267	80	13	in	in	ADP
abr-267	80	14	both	both	CCONJ
abr-267	80	15	the	the	DET
abr-267	80	16	general	general	ADJ
abr-267	80	17	and	and	CCONJ
abr-267	80	18	brand	brand	NOUN
abr-267	80	19	scandal	scandal	NOUN
abr-267	80	20	contexts	context	NOUN
abr-267	80	21	lead	lead	VERB
abr-267	80	22	us	we	PRON
abr-267	80	23	to	to	PART
abr-267	80	24	consider	consider	VERB
abr-267	80	25	the	the	DET
abr-267	80	26	potential	potential	ADJ
abr-267	80	27	effect	effect	NOUN
abr-267	80	28	of	of	ADP
abr-267	80	29	this	this	DET
abr-267	80	30	strategy	strategy	NOUN
abr-267	80	31	on	on	ADP
abr-267	80	32	post	post	ADJ
abr-267	80	33	-	-	ADJ
abr-267	80	34	restatement	restatement	ADJ
abr-267	80	35	firm	firm	ADJ
abr-267	80	36	value	value	NOUN
abr-267	80	37	.	.	PUNCT
abr-267	81	1	additionally	additionally	ADV
abr-267	81	2	,	,	PUNCT
abr-267	81	3	growing	grow	VERB
abr-267	81	4	evidence	evidence	NOUN
abr-267	81	5	from	from	ADP
abr-267	81	6	the	the	DET
abr-267	81	7	marketing	marketing	NOUN
abr-267	81	8	-	-	PUNCT
abr-267	81	9	finance	finance	NOUN
abr-267	81	10	literature	literature	NOUN
abr-267	81	11	demonstrates	demonstrate	VERB
abr-267	81	12	advertising	advertising	NOUN
abr-267	81	13	's	's	PART
abr-267	81	14	positive	positive	ADJ
abr-267	81	15	effects	effect	NOUN
abr-267	81	16	on	on	ADP
abr-267	81	17	firm	firm	ADJ
abr-267	81	18	value	value	NOUN
abr-267	81	19	in	in	ADP
abr-267	81	20	multiple	multiple	ADJ
abr-267	81	21	investor	investor	NOUN
abr-267	81	22	-	-	PUNCT
abr-267	81	23	relevant	relevant	ADJ
abr-267	81	24	contexts	contexts	NOUN
abr-267	81	25	—	—	PUNCT
abr-267	81	26	namely	namely	ADV
abr-267	81	27	,	,	PUNCT
abr-267	81	28	stock	stock	NOUN
abr-267	81	29	liquidity	liquidity	NOUN
abr-267	81	30	(	(	PUNCT
abr-267	81	31	grullon	grullon	NOUN
abr-267	81	32	et	et	PROPN
abr-267	81	33	al	al	PROPN
abr-267	81	34	.	.	PROPN
abr-267	81	35	,	,	PUNCT
abr-267	81	36	2004	2004	NUM
abr-267	81	37	)	)	PUNCT
abr-267	81	38	,	,	PUNCT
abr-267	81	39	shareholder	shareholder	NOUN
abr-267	81	40	value	value	NOUN
abr-267	81	41	(	(	PUNCT
abr-267	81	42	lou	lou	PROPN
abr-267	81	43	&	&	CCONJ
abr-267	81	44	donthu	donthu	PROPN
abr-267	81	45	,	,	PUNCT
abr-267	81	46	2006	2006	NUM
abr-267	81	47	)	)	PUNCT
abr-267	81	48	,	,	PUNCT
abr-267	81	49	analyst	analyst	NOUN
abr-267	81	50	following	follow	VERB
abr-267	81	51	(	(	PUNCT
abr-267	81	52	lou	lou	PROPN
abr-267	81	53	&	&	CCONJ
abr-267	81	54	de	de	PROPN
abr-267	81	55	jong	jong	PROPN
abr-267	81	56	,	,	PUNCT
abr-267	81	57	2012	2012	NUM
abr-267	81	58	)	)	PUNCT
abr-267	81	59	,	,	PUNCT
abr-267	81	60	implied	imply	VERB
abr-267	81	61	cost	cost	NOUN
abr-267	81	62	of	of	ADP
abr-267	81	63	capital	capital	NOUN
abr-267	81	64	(	(	PUNCT
abr-267	81	65	huang	huang	PROPN
abr-267	81	66	&	&	CCONJ
abr-267	81	67	wei	wei	PROPN
abr-267	81	68	,	,	PUNCT
abr-267	81	69	2012	2012	NUM
abr-267	81	70	)	)	PUNCT
abr-267	81	71	,	,	PUNCT
abr-267	81	72	and	and	CCONJ
abr-267	81	73	equity	equity	NOUN
abr-267	81	74	offerings	offering	NOUN
abr-267	81	75	(	(	PUNCT
abr-267	81	76	belo	belo	PROPN
abr-267	81	77	,	,	PUNCT
abr-267	81	78	lin	lin	PROPN
abr-267	81	79	,	,	PUNCT
abr-267	81	80	&	&	CCONJ
abr-267	81	81	vitorino	vitorino	PROPN
abr-267	81	82	,	,	PUNCT
abr-267	81	83	2014	2014	NUM
abr-267	81	84	;	;	PUNCT
abr-267	81	85	chemmanur	chemmanur	NOUN
abr-267	81	86	&	&	CCONJ
abr-267	81	87	yan	yan	PROPN
abr-267	81	88	,	,	PUNCT
abr-267	81	89	2009	2009	NUM
abr-267	81	90	;	;	PUNCT
abr-267	81	91	lou	lou	PROPN
abr-267	81	92	,	,	PUNCT
abr-267	81	93	2014	2014	NUM
abr-267	81	94	)	)	PUNCT
abr-267	81	95	.	.	PUNCT
abr-267	82	1	consistent	consistent	ADJ
abr-267	82	2	with	with	ADP
abr-267	82	3	the	the	DET
abr-267	82	4	arguments	argument	NOUN
abr-267	82	5	and	and	CCONJ
abr-267	82	6	evidence	evidence	NOUN
abr-267	82	7	from	from	ADP
abr-267	82	8	the	the	DET
abr-267	82	9	extant	extant	ADJ
abr-267	82	10	brand	brand	NOUN
abr-267	82	11	scandal	scandal	NOUN
abr-267	82	12	literature	literature	NOUN
abr-267	82	13	regarding	regard	VERB
abr-267	82	14	the	the	DET
abr-267	82	15	use	use	NOUN
abr-267	82	16	of	of	ADP
abr-267	82	17	increased	increase	VERB
abr-267	82	18	advertising	advertising	NOUN
abr-267	82	19	to	to	PART
abr-267	82	20	protect	protect	VERB
abr-267	82	21	and	and	CCONJ
abr-267	82	22	remediate	remediate	VERB
abr-267	82	23	the	the	DET
abr-267	82	24	brand	brand	NOUN
abr-267	82	25	's	's	PART
abr-267	82	26	position	position	NOUN
abr-267	82	27	during	during	ADP
abr-267	82	28	the	the	DET
abr-267	82	29	post	post	ADJ
abr-267	82	30	-	-	ADJ
abr-267	82	31	scandal	scandal	ADJ
abr-267	82	32	period	period	NOUN
abr-267	82	33	,	,	PUNCT
abr-267	82	34	it	it	PRON
abr-267	82	35	is	be	AUX
abr-267	82	36	also	also	ADV
abr-267	82	37	expected	expect	VERB
abr-267	82	38	that	that	SCONJ
abr-267	82	39	:	:	PUNCT
abr-267	82	40	h1b	h1b	PROPN
abr-267	82	41	:	:	PUNCT
abr-267	82	42	increased	increase	VERB
abr-267	82	43	advertising	advertising	NOUN
abr-267	82	44	around	around	ADP
abr-267	82	45	financial	financial	ADJ
abr-267	82	46	reporting	reporting	NOUN
abr-267	82	47	fraud	fraud	NOUN
abr-267	82	48	announcements	announcement	NOUN
abr-267	82	49	will	will	AUX
abr-267	82	50	mitigate	mitigate	VERB
abr-267	82	51	the	the	DET
abr-267	82	52	negative	negative	ADJ
abr-267	82	53	effect	effect	NOUN
abr-267	82	54	of	of	ADP
abr-267	82	55	financial	financial	ADJ
abr-267	82	56	reporting	reporting	NOUN
abr-267	82	57	fraud	fraud	NOUN
abr-267	82	58	on	on	ADP
abr-267	82	59	post	post	ADJ
abr-267	82	60	-	-	ADJ
abr-267	82	61	restatement	restatement	ADJ
abr-267	82	62	firm	firm	ADJ
abr-267	82	63	value	value	NOUN
abr-267	82	64	.	.	PUNCT
abr-267	83	1	strategic	strategic	ADJ
abr-267	83	2	advertising	advertising	NOUN
abr-267	83	3	and	and	CCONJ
abr-267	83	4	investor	investor	NOUN
abr-267	83	5	attention	attention	NOUN
abr-267	83	6	studies	study	NOUN
abr-267	83	7	conducted	conduct	VERB
abr-267	83	8	by	by	ADP
abr-267	83	9	chemmanur	chemmanur	NOUN
abr-267	83	10	and	and	CCONJ
abr-267	83	11	yan	yan	PROPN
abr-267	83	12	(	(	PUNCT
abr-267	83	13	2009	2009	NUM
abr-267	83	14	)	)	PUNCT
abr-267	83	15	,	,	PUNCT
abr-267	83	16	lou	lou	PROPN
abr-267	83	17	(	(	PUNCT
abr-267	83	18	2014	2014	NUM
abr-267	83	19	)	)	PUNCT
abr-267	83	20	,	,	PUNCT
abr-267	83	21	and	and	CCONJ
abr-267	83	22	belo	belo	VERB
abr-267	83	23	et	et	PROPN
abr-267	83	24	al	al	PROPN
abr-267	83	25	.	.	PROPN
abr-267	84	1	(	(	PUNCT
abr-267	84	2	2014	2014	NUM
abr-267	84	3	)	)	PUNCT
abr-267	84	4	examine	examine	VERB
abr-267	84	5	strategic	strategic	ADJ
abr-267	84	6	advertising	advertising	NOUN
abr-267	84	7	activity	activity	NOUN
abr-267	84	8	around	around	ADP
abr-267	84	9	equity	equity	NOUN
abr-267	84	10	offerings	offering	NOUN
abr-267	84	11	and	and	CCONJ
abr-267	84	12	the	the	DET
abr-267	84	13	implications	implication	NOUN
abr-267	84	14	of	of	ADP
abr-267	84	15	these	these	DET
abr-267	84	16	actions	action	NOUN
abr-267	84	17	for	for	ADP
abr-267	84	18	investor	investor	NOUN
abr-267	84	19	behavior	behavior	NOUN
abr-267	84	20	.	.	PUNCT
abr-267	85	1	collectively	collectively	ADV
abr-267	85	2	,	,	PUNCT
abr-267	85	3	these	these	DET
abr-267	85	4	authors	author	NOUN
abr-267	85	5	argue	argue	VERB
abr-267	85	6	that	that	SCONJ
abr-267	85	7	firm	firm	ADJ
abr-267	85	8	managers	manager	NOUN
abr-267	85	9	are	be	AUX
abr-267	85	10	aware	aware	ADJ
abr-267	85	11	of	of	ADP
abr-267	85	12	the	the	DET
abr-267	85	13	positive	positive	ADJ
abr-267	85	14	effect	effect	NOUN
abr-267	85	15	of	of	ADP
abr-267	85	16	advertising	advertising	NOUN
abr-267	85	17	on	on	ADP
abr-267	85	18	investor	investor	NOUN
abr-267	85	19	attention	attention	NOUN
abr-267	85	20	and	and	CCONJ
abr-267	85	21	intentionally	intentionally	ADV
abr-267	85	22	adjust	adjust	VERB
abr-267	85	23	advertising	advertising	NOUN
abr-267	85	24	expenditures	expenditure	NOUN
abr-267	85	25	around	around	ADP
abr-267	85	26	key	key	ADJ
abr-267	85	27	financial	financial	ADJ
abr-267	85	28	market	market	NOUN
abr-267	85	29	events	event	NOUN
abr-267	85	30	in	in	ADP
abr-267	85	31	order	order	NOUN
abr-267	85	32	to	to	PART
abr-267	85	33	strategically	strategically	ADV
abr-267	85	34	leverage	leverage	VERB
abr-267	85	35	this	this	DET
abr-267	85	36	attention	attention	NOUN
abr-267	85	37	and	and	CCONJ
abr-267	85	38	thus	thus	ADV
abr-267	85	39	influence	influence	VERB
abr-267	85	40	the	the	DET
abr-267	85	41	firm	firm	NOUN
abr-267	85	42	's	's	PART
abr-267	85	43	stock	stock	NOUN
abr-267	85	44	returns	return	NOUN
abr-267	85	45	.	.	PUNCT
abr-267	86	1	for	for	ADP
abr-267	86	2	example	example	NOUN
abr-267	86	3	,	,	PUNCT
abr-267	86	4	in	in	ADP
abr-267	86	5	their	their	PRON
abr-267	86	6	examination	examination	NOUN
abr-267	86	7	of	of	ADP
abr-267	86	8	annual	annual	ADJ
abr-267	86	9	advertising	advertising	NOUN
abr-267	86	10	spending	spending	NOUN
abr-267	86	11	among	among	ADP
abr-267	86	12	a	a	DET
abr-267	86	13	sample	sample	NOUN
abr-267	86	14	of	of	ADP
abr-267	86	15	equity	equity	NOUN
abr-267	86	16	issuing	issue	VERB
abr-267	86	17	firms	firm	NOUN
abr-267	86	18	in	in	ADP
abr-267	86	19	the	the	DET
abr-267	86	20	initial	initial	ADJ
abr-267	86	21	public	public	ADJ
abr-267	86	22	offering	offering	NOUN
abr-267	86	23	(	(	PUNCT
abr-267	86	24	ipo	ipo	NOUN
abr-267	86	25	)	)	PUNCT
abr-267	86	26	year	year	NOUN
abr-267	86	27	and	and	CCONJ
abr-267	86	28	the	the	DET
abr-267	86	29	adjacent	adjacent	ADJ
abr-267	86	30	non	non	ADJ
abr-267	86	31	-	-	ADJ
abr-267	86	32	ipo	ipo	ADJ
abr-267	86	33	years	year	NOUN
abr-267	86	34	(	(	PUNCT
abr-267	86	35	specially	specially	ADV
abr-267	86	36	,	,	PUNCT
abr-267	86	37	the	the	DET
abr-267	86	38	two	two	NUM
abr-267	86	39	years	year	NOUN
abr-267	86	40	before	before	ADP
abr-267	86	41	and	and	CCONJ
abr-267	86	42	two	two	NUM
abr-267	86	43	years	year	NOUN
abr-267	86	44	after	after	ADP
abr-267	86	45	)	)	PUNCT
abr-267	86	46	,	,	PUNCT
abr-267	86	47	chemmanur	chemmanur	NOUN
abr-267	86	48	and	and	CCONJ
abr-267	86	49	yan	yan	PROPN
abr-267	86	50	(	(	PUNCT
abr-267	86	51	2009	2009	NUM
abr-267	86	52	)	)	PUNCT
abr-267	86	53	find	find	VERB
abr-267	86	54	that	that	SCONJ
abr-267	86	55	ipo	ipo	NOUN
abr-267	86	56	firms	firm	NOUN
abr-267	86	57	make	make	VERB
abr-267	86	58	significant	significant	ADJ
abr-267	86	59	increases	increase	NOUN
abr-267	86	60	to	to	ADP
abr-267	86	61	advertising	advertising	NOUN
abr-267	86	62	spending	spending	NOUN
abr-267	86	63	prior	prior	ADV
abr-267	86	64	to	to	ADP
abr-267	86	65	making	make	VERB
abr-267	86	66	initial	initial	ADJ
abr-267	86	67	public	public	ADJ
abr-267	86	68	offerings	offering	NOUN
abr-267	86	69	(	(	PUNCT
abr-267	86	70	from	from	ADP
abr-267	86	71	year	year	NOUN
abr-267	86	72	t-1	t-1	PROPN
abr-267	86	73	to	to	ADP
abr-267	86	74	the	the	DET
abr-267	86	75	ipo	ipo	PROPN
abr-267	86	76	year	year	PROPN
abr-267	86	77	t	t	PROPN
abr-267	86	78	)	)	PUNCT
abr-267	86	79	.	.	PUNCT
abr-267	87	1	advertising	advertising	NOUN
abr-267	87	2	spending	spending	NOUN
abr-267	87	3	between	between	ADP
abr-267	87	4	the	the	DET
abr-267	87	5	ipo	ipo	PROPN
abr-267	87	6	year	year	NOUN
abr-267	87	7	t	t	PROPN
abr-267	87	8	and	and	CCONJ
abr-267	87	9	the	the	DET
abr-267	87	10	year	year	NOUN
abr-267	87	11	immediately	immediately	ADV
abr-267	87	12	following	follow	VERB
abr-267	87	13	(	(	PUNCT
abr-267	87	14	t+1	t+1	X
abr-267	87	15	)	)	PUNCT
abr-267	87	16	are	be	AUX
abr-267	87	17	also	also	ADV
abr-267	87	18	shown	show	VERB
abr-267	87	19	to	to	PART
abr-267	87	20	be	be	AUX
abr-267	87	21	significantly	significantly	ADV
abr-267	87	22	reduced	reduce	VERB
abr-267	87	23	.	.	PUNCT
abr-267	88	1	these	these	DET
abr-267	88	2	authors	author	NOUN
abr-267	88	3	further	far	ADV
abr-267	88	4	conclude	conclude	VERB
abr-267	88	5	that	that	SCONJ
abr-267	88	6	the	the	DET
abr-267	88	7	significant	significant	ADJ
abr-267	88	8	increase	increase	NOUN
abr-267	88	9	in	in	ADP
abr-267	88	10	advertising	advertising	NOUN
abr-267	88	11	expenditures	expenditure	NOUN
abr-267	88	12	just	just	ADV
abr-267	88	13	prior	prior	ADV
abr-267	88	14	to	to	ADP
abr-267	88	15	the	the	DET
abr-267	88	16	ipo	ipo	PROPN
abr-267	88	17	year	year	NOUN
abr-267	88	18	followed	follow	VERB
abr-267	88	19	by	by	ADP
abr-267	88	20	the	the	DET
abr-267	88	21	significant	significant	ADJ
abr-267	88	22	decrease	decrease	NOUN
abr-267	88	23	in	in	ADP
abr-267	88	24	advertising	advertising	NOUN
abr-267	88	25	expenditures	expenditure	NOUN
abr-267	88	26	in	in	ADP
abr-267	88	27	the	the	DET
abr-267	88	28	year	year	NOUN
abr-267	88	29	after	after	SCONJ
abr-267	88	30	gives	give	VERB
abr-267	88	31	cause	cause	VERB
abr-267	88	32	to	to	PART
abr-267	88	33	suspect	suspect	VERB
abr-267	88	34	that	that	SCONJ
abr-267	88	35	managers	manager	NOUN
abr-267	88	36	intentionally	intentionally	ADV
abr-267	88	37	adjust	adjust	VERB
abr-267	88	38	advertising	advertising	NOUN
abr-267	88	39	to	to	PART
abr-267	88	40	increase	increase	VERB
abr-267	88	41	firm	firm	ADJ
abr-267	88	42	visibility	visibility	NOUN
abr-267	88	43	prior	prior	ADV
abr-267	88	44	to	to	ADP
abr-267	88	45	initial	initial	ADJ
abr-267	88	46	public	public	ADJ
abr-267	88	47	offerings	offering	NOUN
abr-267	88	48	.	.	PUNCT
abr-267	89	1	additionally	additionally	ADV
abr-267	89	2	,	,	PUNCT
abr-267	89	3	they	they	PRON
abr-267	89	4	find	find	VERB
abr-267	89	5	that	that	SCONJ
abr-267	89	6	the	the	DET
abr-267	89	7	stock	stock	NOUN
abr-267	89	8	returns	return	VERB
abr-267	89	9	for	for	ADP
abr-267	89	10	firms	firm	NOUN
abr-267	89	11	with	with	ADP
abr-267	89	12	this	this	DET
abr-267	89	13	practice	practice	NOUN
abr-267	89	14	tend	tend	VERB
abr-267	89	15	to	to	PART
abr-267	89	16	be	be	AUX
abr-267	89	17	unusually	unusually	ADV
abr-267	89	18	high	high	ADJ
abr-267	89	19	during	during	ADP
abr-267	89	20	the	the	DET
abr-267	89	21	ipo	ipo	PROPN
abr-267	89	22	year	year	NOUN
abr-267	89	23	.	.	PUNCT
abr-267	90	1	similar	similar	ADJ
abr-267	90	2	advertising	advertising	NOUN
abr-267	90	3	spending	spending	NOUN
abr-267	90	4	strategies	strategy	NOUN
abr-267	90	5	are	be	AUX
abr-267	90	6	also	also	ADV
abr-267	90	7	observed	observe	VERB
abr-267	90	8	around	around	ADP
abr-267	90	9	seasoned	seasoned	ADJ
abr-267	90	10	equity	equity	NOUN
abr-267	90	11	offerings	offering	NOUN
abr-267	90	12	(	(	PUNCT
abr-267	90	13	seos	seo	NOUN
abr-267	90	14	)	)	PUNCT
abr-267	90	15	.	.	PUNCT
abr-267	91	1	in	in	ADP
abr-267	91	2	similar	similar	ADJ
abr-267	91	3	studies	study	NOUN
abr-267	91	4	,	,	PUNCT
abr-267	91	5	lou	lou	PROPN
abr-267	91	6	(	(	PUNCT
abr-267	91	7	2014	2014	NUM
abr-267	91	8	)	)	PUNCT
abr-267	91	9	and	and	CCONJ
abr-267	91	10	belo	belo	VERB
abr-267	91	11	et	et	PROPN
abr-267	91	12	al	al	PROPN
abr-267	91	13	.	.	PROPN
abr-267	91	14	(	(	PUNCT
abr-267	91	15	2014	2014	NUM
abr-267	91	16	)	)	PUNCT
abr-267	91	17	confirm	confirm	VERB
abr-267	91	18	chemmanur	chemmanur	NOUN
abr-267	91	19	and	and	CCONJ
abr-267	91	20	yan	yan	PROPN
abr-267	91	21	's	's	PART
abr-267	91	22	findings	finding	NOUN
abr-267	91	23	regarding	regard	VERB
abr-267	91	24	the	the	DET
abr-267	91	25	adjustment	adjustment	NOUN
abr-267	91	26	of	of	ADP
abr-267	91	27	advertising	advertising	NOUN
abr-267	91	28	around	around	ADP
abr-267	91	29	seos	seo	NOUN
abr-267	91	30	.	.	PUNCT
abr-267	92	1	lou	lou	PROPN
abr-267	92	2	(	(	PUNCT
abr-267	92	3	2014	2014	NUM
abr-267	92	4	)	)	PUNCT
abr-267	92	5	provides	provide	VERB
abr-267	92	6	additional	additional	ADJ
abr-267	92	7	evidence	evidence	NOUN
abr-267	92	8	of	of	ADP
abr-267	92	9	increased	increase	VERB
abr-267	92	10	advertising	advertising	NOUN
abr-267	92	11	leading	lead	VERB
abr-267	92	12	to	to	ADP
abr-267	92	13	contemporaneous	contemporaneous	ADJ
abr-267	92	14	growth	growth	NOUN
abr-267	92	15	in	in	ADP
abr-267	92	16	abnormal	abnormal	ADJ
abr-267	92	17	stock	stock	NOUN
abr-267	92	18	returns	return	NOUN
abr-267	92	19	.	.	PUNCT
abr-267	93	1	this	this	DET
abr-267	93	2	research	research	NOUN
abr-267	93	3	also	also	ADV
abr-267	93	4	finds	find	VERB
abr-267	93	5	that	that	SCONJ
abr-267	93	6	managers	manager	NOUN
abr-267	93	7	opportunistically	opportunistically	ADV
abr-267	93	8	adjusting	adjust	VERB
abr-267	93	9	advertising	advertising	NOUN
abr-267	93	10	spending	spending	NOUN
abr-267	93	11	around	around	ADP
abr-267	93	12	insider	insider	NOUN
abr-267	93	13	sales	sale	NOUN
abr-267	93	14	.	.	PUNCT
abr-267	94	1	more	more	ADV
abr-267	94	2	specifically	specifically	ADV
abr-267	94	3	,	,	PUNCT
abr-267	94	4	to	to	PART
abr-267	94	5	examine	examine	VERB
abr-267	94	6	the	the	DET
abr-267	94	7	extent	extent	NOUN
abr-267	94	8	to	to	PART
abr-267	94	9	which	which	PRON
abr-267	94	10	managers	manager	NOUN
abr-267	94	11	adjust	adjust	VERB
abr-267	94	12	advertising	advertising	NOUN
abr-267	94	13	expenditures	expenditure	NOUN
abr-267	94	14	in	in	ADP
abr-267	94	15	the	the	DET
abr-267	94	16	years	year	NOUN
abr-267	94	17	before	before	ADV
abr-267	94	18	,	,	PUNCT
abr-267	94	19	contemporaneous	contemporaneous	ADJ
abr-267	94	20	,	,	PUNCT
abr-267	94	21	and	and	CCONJ
abr-267	94	22	subsequent	subsequent	ADJ
abr-267	94	23	to	to	ADP
abr-267	94	24	insider	insider	NOUN
abr-267	94	25	sales	sale	NOUN
abr-267	94	26	lou	lou	PROPN
abr-267	94	27	conducts	conduct	VERB
abr-267	94	28	a	a	DET
abr-267	94	29	pooled	pool	VERB
abr-267	94	30	ols	ol	NOUN
abr-267	94	31	regression	regression	NOUN
abr-267	94	32	using	use	VERB
abr-267	94	33	a	a	DET
abr-267	94	34	sample	sample	NOUN
abr-267	94	35	of	of	ADP
abr-267	94	36	compustat	compustat	NOUN
abr-267	94	37	firms	firm	NOUN
abr-267	94	38	.	.	PUNCT
abr-267	95	1	relative	relative	ADJ
abr-267	95	2	to	to	ADP
abr-267	95	3	all	all	DET
abr-267	95	4	other	other	ADJ
abr-267	95	5	years	year	NOUN
abr-267	95	6	,	,	PUNCT
abr-267	95	7	his	his	PRON
abr-267	95	8	research	research	NOUN
abr-267	95	9	reveals	reveal	VERB
abr-267	95	10	that	that	SCONJ
abr-267	95	11	the	the	DET
abr-267	95	12	average	average	ADJ
abr-267	95	13	6	6	NUM
abr-267	95	14	advertising	advertising	NOUN
abr-267	95	15	spending	spending	NOUN
abr-267	95	16	in	in	ADP
abr-267	95	17	the	the	DET
abr-267	95	18	years	year	NOUN
abr-267	95	19	before	before	ADV
abr-267	95	20	,	,	PUNCT
abr-267	95	21	contemporaneous	contemporaneous	ADJ
abr-267	95	22	,	,	PUNCT
abr-267	95	23	and	and	CCONJ
abr-267	95	24	after	after	ADP
abr-267	95	25	insider	insider	NOUN
abr-267	95	26	sales	sale	NOUN
abr-267	95	27	is	be	AUX
abr-267	95	28	5.3	5.3	NUM
abr-267	95	29	%	%	NOUN
abr-267	95	30	higher	high	ADJ
abr-267	95	31	,	,	PUNCT
abr-267	95	32	6.9	6.9	NUM
abr-267	95	33	%	%	NOUN
abr-267	95	34	higher	high	ADJ
abr-267	95	35	,	,	PUNCT
abr-267	95	36	and	and	CCONJ
abr-267	95	37	3.9	3.9	NUM
abr-267	95	38	%	%	NOUN
abr-267	95	39	lower	low	ADJ
abr-267	95	40	.	.	PUNCT
abr-267	96	1	lou	lou	PROPN
abr-267	96	2	contends	contend	VERB
abr-267	96	3	that	that	SCONJ
abr-267	96	4	this	this	DET
abr-267	96	5	inverted	invert	VERB
abr-267	96	6	v	v	ADV
abr-267	96	7	-	-	PUNCT
abr-267	96	8	shaped	shape	VERB
abr-267	96	9	pattern	pattern	NOUN
abr-267	96	10	in	in	ADP
abr-267	96	11	firm	firm	ADJ
abr-267	96	12	-	-	PUNCT
abr-267	96	13	level	level	NOUN
abr-267	96	14	advertising	advertising	NOUN
abr-267	96	15	spending	spending	NOUN
abr-267	96	16	around	around	ADP
abr-267	96	17	insider	insider	NOUN
abr-267	96	18	sales	sale	NOUN
abr-267	96	19	provides	provide	VERB
abr-267	96	20	evidence	evidence	NOUN
abr-267	96	21	of	of	ADP
abr-267	96	22	intentional	intentional	ADJ
abr-267	96	23	behavior	behavior	NOUN
abr-267	96	24	among	among	ADP
abr-267	96	25	managers	manager	NOUN
abr-267	96	26	to	to	PART
abr-267	96	27	exploit	exploit	VERB
abr-267	96	28	the	the	DET
abr-267	96	29	effect	effect	NOUN
abr-267	96	30	of	of	ADP
abr-267	96	31	advertising	advertising	NOUN
abr-267	96	32	on	on	ADP
abr-267	96	33	stock	stock	NOUN
abr-267	96	34	returns	return	NOUN
abr-267	96	35	for	for	ADP
abr-267	96	36	the	the	DET
abr-267	96	37	benefit	benefit	NOUN
abr-267	96	38	of	of	ADP
abr-267	96	39	their	their	PRON
abr-267	96	40	firm	firm	NOUN
abr-267	96	41	.	.	PUNCT
abr-267	97	1	compared	compare	VERB
abr-267	97	2	to	to	ADP
abr-267	97	3	a	a	DET
abr-267	97	4	matched	match	VERB
abr-267	97	5	sample	sample	NOUN
abr-267	97	6	of	of	ADP
abr-267	97	7	firms	firm	NOUN
abr-267	97	8	which	which	PRON
abr-267	97	9	did	do	AUX
abr-267	97	10	not	not	PART
abr-267	97	11	have	have	VERB
abr-267	97	12	insider	insider	NOUN
abr-267	97	13	sales	sale	NOUN
abr-267	97	14	lou	lou	PROPN
abr-267	97	15	finds	find	VERB
abr-267	97	16	that	that	SCONJ
abr-267	97	17	,	,	PUNCT
abr-267	97	18	the	the	DET
abr-267	97	19	average	average	ADJ
abr-267	97	20	advertising	advertising	NOUN
abr-267	97	21	expenditures	expenditure	NOUN
abr-267	97	22	for	for	ADP
abr-267	97	23	firms	firm	NOUN
abr-267	97	24	with	with	ADP
abr-267	97	25	insider	insider	NOUN
abr-267	97	26	sales	sale	NOUN
abr-267	97	27	is	be	AUX
abr-267	97	28	significantly	significantly	ADV
abr-267	97	29	higher	high	ADJ
abr-267	97	30	in	in	ADP
abr-267	97	31	the	the	DET
abr-267	97	32	two	two	NUM
abr-267	97	33	years	year	NOUN
abr-267	97	34	before	before	ADP
abr-267	97	35	insider	insider	NOUN
abr-267	97	36	selling	selling	NOUN
abr-267	97	37	(	(	PUNCT
abr-267	97	38	i.e.	i.e.	X
abr-267	97	39	,	,	PUNCT
abr-267	97	40	t-2	t-2	PROPN
abr-267	97	41	and	and	CCONJ
abr-267	97	42	t-1	t-1	PROPN
abr-267	97	43	)	)	PUNCT
abr-267	97	44	and	and	CCONJ
abr-267	97	45	significantly	significantly	ADV
abr-267	97	46	lower	low	ADJ
abr-267	97	47	in	in	ADP
abr-267	97	48	the	the	DET
abr-267	97	49	two	two	NUM
abr-267	97	50	years	year	NOUN
abr-267	97	51	after	after	ADP
abr-267	97	52	(	(	PUNCT
abr-267	97	53	i.e.	i.e.	X
abr-267	97	54	,	,	PUNCT
abr-267	97	55	t+1	t+1	PROPN
abr-267	97	56	and	and	CCONJ
abr-267	97	57	t+2	t+2	NUM
abr-267	97	58	)	)	PUNCT
abr-267	97	59	.	.	PUNCT
abr-267	98	1	moreover	moreover	ADV
abr-267	98	2	,	,	PUNCT
abr-267	98	3	this	this	DET
abr-267	98	4	analysis	analysis	NOUN
abr-267	98	5	provides	provide	VERB
abr-267	98	6	additional	additional	ADJ
abr-267	98	7	support	support	NOUN
abr-267	98	8	for	for	ADP
abr-267	98	9	the	the	DET
abr-267	98	10	argument	argument	NOUN
abr-267	98	11	that	that	SCONJ
abr-267	98	12	managers	manager	NOUN
abr-267	98	13	intentionally	intentionally	ADV
abr-267	98	14	adjust	adjust	VERB
abr-267	98	15	advertising	advertising	NOUN
abr-267	98	16	spending	spending	NOUN
abr-267	98	17	for	for	ADP
abr-267	98	18	the	the	DET
abr-267	98	19	purpose	purpose	NOUN
abr-267	98	20	of	of	ADP
abr-267	98	21	influencing	influence	VERB
abr-267	98	22	investor	investor	NOUN
abr-267	98	23	behavior	behavior	NOUN
abr-267	98	24	and	and	CCONJ
abr-267	98	25	stock	stock	NOUN
abr-267	98	26	prices	price	NOUN
abr-267	98	27	around	around	ADP
abr-267	98	28	insider	insider	NOUN
abr-267	98	29	sales	sale	NOUN
abr-267	98	30	.	.	PUNCT
abr-267	99	1	in	in	ADP
abr-267	99	2	addition	addition	NOUN
abr-267	99	3	,	,	PUNCT
abr-267	99	4	a	a	DET
abr-267	99	5	weak	weak	ADJ
abr-267	99	6	correlation	correlation	NOUN
abr-267	99	7	is	be	AUX
abr-267	99	8	observed	observe	VERB
abr-267	99	9	between	between	ADP
abr-267	99	10	advertising	advertising	NOUN
abr-267	99	11	spending	spending	NOUN
abr-267	99	12	and	and	CCONJ
abr-267	99	13	future	future	ADJ
abr-267	99	14	sales	sale	NOUN
abr-267	99	15	growth	growth	NOUN
abr-267	99	16	in	in	ADP
abr-267	99	17	periods	period	NOUN
abr-267	99	18	of	of	ADP
abr-267	99	19	insider	insider	NOUN
abr-267	99	20	sales	sale	NOUN
abr-267	99	21	compared	compare	VERB
abr-267	99	22	to	to	ADP
abr-267	99	23	other	other	ADJ
abr-267	99	24	years	year	NOUN
abr-267	99	25	and	and	CCONJ
abr-267	99	26	the	the	DET
abr-267	99	27	observed	observed	ADJ
abr-267	99	28	pattern	pattern	NOUN
abr-267	99	29	of	of	ADP
abr-267	99	30	advertising	advertising	NOUN
abr-267	99	31	spending	spending	NOUN
abr-267	99	32	around	around	ADP
abr-267	99	33	insider	insider	NOUN
abr-267	99	34	sales	sale	NOUN
abr-267	99	35	is	be	AUX
abr-267	99	36	shown	show	VERB
abr-267	99	37	to	to	PART
abr-267	99	38	be	be	AUX
abr-267	99	39	greater	great	ADJ
abr-267	99	40	when	when	SCONJ
abr-267	99	41	there	there	PRON
abr-267	99	42	is	be	VERB
abr-267	99	43	an	an	DET
abr-267	99	44	increased	increase	VERB
abr-267	99	45	volume	volume	NOUN
abr-267	99	46	of	of	ADP
abr-267	99	47	insider	insider	NOUN
abr-267	99	48	selling	selling	NOUN
abr-267	99	49	.	.	PUNCT
abr-267	100	1	in	in	ADP
abr-267	100	2	an	an	DET
abr-267	100	3	empirical	empirical	ADJ
abr-267	100	4	analysis	analysis	NOUN
abr-267	100	5	similar	similar	ADJ
abr-267	100	6	to	to	ADP
abr-267	100	7	that	that	PRON
abr-267	100	8	of	of	ADP
abr-267	100	9	lou	lou	PROPN
abr-267	100	10	(	(	PUNCT
abr-267	100	11	2014	2014	NUM
abr-267	100	12	)	)	PUNCT
abr-267	100	13	,	,	PUNCT
abr-267	100	14	belo	belo	PROPN
abr-267	100	15	et	et	PROPN
abr-267	100	16	al	al	PROPN
abr-267	100	17	.	.	PROPN
abr-267	101	1	(	(	PUNCT
abr-267	101	2	2014	2014	NUM
abr-267	101	3	)	)	PUNCT
abr-267	101	4	use	use	VERB
abr-267	101	5	an	an	DET
abr-267	101	6	investment	investment	NOUN
abr-267	101	7	in	in	ADP
abr-267	101	8	brand	brand	NOUN
abr-267	101	9	capital	capital	NOUN
abr-267	101	10	(	(	PUNCT
abr-267	101	11	a	a	DET
abr-267	101	12	variable	variable	NOUN
abr-267	101	13	constructed	construct	VERB
abr-267	101	14	using	use	VERB
abr-267	101	15	annual	annual	ADJ
abr-267	101	16	advertising	advertising	NOUN
abr-267	101	17	expenditures	expenditure	NOUN
abr-267	101	18	)	)	PUNCT
abr-267	101	19	to	to	PART
abr-267	101	20	examine	examine	VERB
abr-267	101	21	advertising	advertising	NOUN
abr-267	101	22	and	and	CCONJ
abr-267	101	23	stock	stock	NOUN
abr-267	101	24	returns	return	NOUN
abr-267	101	25	around	around	ADP
abr-267	101	26	seos	seo	NOUN
abr-267	101	27	.	.	PUNCT
abr-267	102	1	consistent	consistent	ADJ
abr-267	102	2	with	with	ADP
abr-267	102	3	the	the	DET
abr-267	102	4	results	result	NOUN
abr-267	102	5	reported	report	VERB
abr-267	102	6	by	by	ADP
abr-267	102	7	lou	lou	PROPN
abr-267	102	8	(	(	PUNCT
abr-267	102	9	2014	2014	NUM
abr-267	102	10	)	)	PUNCT
abr-267	102	11	,	,	PUNCT
abr-267	102	12	they	they	PRON
abr-267	102	13	also	also	ADV
abr-267	102	14	observe	observe	VERB
abr-267	102	15	an	an	DET
abr-267	102	16	inverted	inverted	ADJ
abr-267	102	17	v	v	ADV
abr-267	102	18	-	-	PUNCT
abr-267	102	19	shaped	shape	VERB
abr-267	102	20	pattern	pattern	NOUN
abr-267	102	21	in	in	ADP
abr-267	102	22	advertising	advertising	NOUN
abr-267	102	23	investments	investment	NOUN
abr-267	102	24	around	around	ADP
abr-267	102	25	seos	seo	NOUN
abr-267	102	26	and	and	CCONJ
abr-267	102	27	find	find	VERB
abr-267	102	28	that	that	SCONJ
abr-267	102	29	this	this	DET
abr-267	102	30	strategy	strategy	NOUN
abr-267	102	31	has	have	VERB
abr-267	102	32	positive	positive	ADJ
abr-267	102	33	effects	effect	NOUN
abr-267	102	34	on	on	ADP
abr-267	102	35	stock	stock	NOUN
abr-267	102	36	returns	return	NOUN
abr-267	102	37	during	during	ADP
abr-267	102	38	the	the	DET
abr-267	102	39	immediate	immediate	ADJ
abr-267	102	40	year	year	NOUN
abr-267	102	41	before	before	ADV
abr-267	102	42	and	and	CCONJ
abr-267	102	43	contemporaneous	contemporaneous	ADJ
abr-267	102	44	to	to	ADP
abr-267	102	45	equity	equity	NOUN
abr-267	102	46	offerings	offering	NOUN
abr-267	102	47	.	.	PUNCT
abr-267	103	1	furthermore	furthermore	ADV
abr-267	103	2	,	,	PUNCT
abr-267	103	3	madsen	madsen	PROPN
abr-267	103	4	and	and	CCONJ
abr-267	103	5	niessner	niessner	NOUN
abr-267	103	6	(	(	PUNCT
abr-267	103	7	2019	2019	NUM
abr-267	103	8	)	)	PUNCT
abr-267	103	9	examine	examine	VERB
abr-267	103	10	the	the	DET
abr-267	103	11	role	role	NOUN
abr-267	103	12	of	of	ADP
abr-267	103	13	advertising	advertising	NOUN
abr-267	103	14	in	in	ADP
abr-267	103	15	financial	financial	ADJ
abr-267	103	16	markets	market	NOUN
abr-267	103	17	by	by	ADP
abr-267	103	18	evaluating	evaluate	VERB
abr-267	103	19	the	the	DET
abr-267	103	20	advertising	advertising	NOUN
abr-267	103	21	strategies	strategy	NOUN
abr-267	103	22	used	use	VERB
abr-267	103	23	by	by	ADP
abr-267	103	24	firms	firm	NOUN
abr-267	103	25	to	to	PART
abr-267	103	26	influence	influence	VERB
abr-267	103	27	investor	investor	NOUN
abr-267	103	28	attention	attention	NOUN
abr-267	103	29	around	around	ADP
abr-267	103	30	earnings	earning	NOUN
abr-267	103	31	announcements	announcement	NOUN
abr-267	103	32	.	.	PUNCT
abr-267	104	1	they	they	PRON
abr-267	104	2	find	find	VERB
abr-267	104	3	that	that	SCONJ
abr-267	104	4	daily	daily	ADJ
abr-267	104	5	print	print	NOUN
abr-267	104	6	advertisements	advertisement	NOUN
abr-267	104	7	,	,	PUNCT
abr-267	104	8	especially	especially	ADV
abr-267	104	9	those	those	PRON
abr-267	104	10	in	in	ADP
abr-267	104	11	weekend	weekend	NOUN
abr-267	104	12	business	business	NOUN
abr-267	104	13	publications	publication	NOUN
abr-267	104	14	,	,	PUNCT
abr-267	104	15	generate	generate	VERB
abr-267	104	16	significant	significant	ADJ
abr-267	104	17	increases	increase	NOUN
abr-267	104	18	in	in	ADP
abr-267	104	19	google	google	PROPN
abr-267	104	20	searches	search	NOUN
abr-267	104	21	for	for	ADP
abr-267	104	22	the	the	DET
abr-267	104	23	advertised	advertise	VERB
abr-267	104	24	firm	firm	NOUN
abr-267	104	25	's	's	PART
abr-267	104	26	stock	stock	NOUN
abr-267	104	27	ticker	ticker	NOUN
abr-267	104	28	.	.	PUNCT
abr-267	105	1	these	these	DET
abr-267	105	2	results	result	NOUN
abr-267	105	3	illustrate	illustrate	VERB
abr-267	105	4	how	how	SCONJ
abr-267	105	5	a	a	DET
abr-267	105	6	firms	firm	NOUN
abr-267	105	7	'	'	PART
abr-267	105	8	advertising	advertising	NOUN
abr-267	105	9	activity	activity	NOUN
abr-267	105	10	can	can	AUX
abr-267	105	11	effectively	effectively	ADV
abr-267	105	12	attract	attract	VERB
abr-267	105	13	investors	investor	NOUN
abr-267	105	14	'	'	PART
abr-267	105	15	attention	attention	NOUN
abr-267	105	16	.	.	PUNCT
abr-267	106	1	madsen	madsen	PROPN
abr-267	106	2	and	and	CCONJ
abr-267	106	3	niessner	niessner	NOUN
abr-267	106	4	also	also	ADV
abr-267	106	5	test	test	VERB
abr-267	106	6	for	for	ADP
abr-267	106	7	differences	difference	NOUN
abr-267	106	8	in	in	ADP
abr-267	106	9	advertising	advertising	NOUN
abr-267	106	10	volume	volume	NOUN
abr-267	106	11	around	around	ADP
abr-267	106	12	earnings	earning	NOUN
abr-267	106	13	announcements	announcement	NOUN
abr-267	106	14	and	and	CCONJ
abr-267	106	15	find	find	VERB
abr-267	106	16	that	that	SCONJ
abr-267	106	17	when	when	SCONJ
abr-267	106	18	earnings	earning	NOUN
abr-267	106	19	are	be	AUX
abr-267	106	20	positive	positive	ADJ
abr-267	106	21	firms	firm	NOUN
abr-267	106	22	weekly	weekly	ADJ
abr-267	106	23	advertising	advertising	NOUN
abr-267	106	24	increases	increase	NOUN
abr-267	106	25	by	by	ADP
abr-267	106	26	3	3	NUM
abr-267	106	27	%	%	NOUN
abr-267	106	28	starting	start	VERB
abr-267	106	29	one	one	NUM
abr-267	106	30	week	week	NOUN
abr-267	106	31	prior	prior	ADV
abr-267	106	32	to	to	ADP
abr-267	106	33	the	the	DET
abr-267	106	34	earnings	earning	NOUN
abr-267	106	35	announcement	announcement	NOUN
abr-267	106	36	through	through	ADP
abr-267	106	37	two	two	NUM
abr-267	106	38	weeks	week	NOUN
abr-267	106	39	after	after	ADP
abr-267	106	40	the	the	DET
abr-267	106	41	announcement	announcement	NOUN
abr-267	106	42	—	—	PUNCT
abr-267	106	43	then	then	ADV
abr-267	106	44	returning	return	VERB
abr-267	106	45	to	to	ADP
abr-267	106	46	average	average	ADJ
abr-267	106	47	advertising	advertising	NOUN
abr-267	106	48	levels	level	NOUN
abr-267	106	49	in	in	ADP
abr-267	106	50	the	the	DET
abr-267	106	51	following	following	ADJ
abr-267	106	52	weeks	week	NOUN
abr-267	106	53	.	.	PUNCT
abr-267	107	1	these	these	DET
abr-267	107	2	findings	finding	NOUN
abr-267	107	3	offer	offer	VERB
abr-267	107	4	evidence	evidence	NOUN
abr-267	107	5	consistent	consistent	ADJ
abr-267	107	6	with	with	ADP
abr-267	107	7	that	that	PRON
abr-267	107	8	of	of	ADP
abr-267	107	9	an	an	DET
abr-267	107	10	earlier	early	ADJ
abr-267	107	11	study	study	NOUN
abr-267	107	12	by	by	ADP
abr-267	107	13	cohen	cohen	PROPN
abr-267	107	14	et	et	PROPN
abr-267	107	15	al	al	PROPN
abr-267	107	16	.	.	PROPN
abr-267	107	17	,	,	PUNCT
abr-267	107	18	(	(	PUNCT
abr-267	107	19	2010	2010	NUM
abr-267	107	20	)	)	PUNCT
abr-267	107	21	showing	show	VERB
abr-267	107	22	that	that	SCONJ
abr-267	107	23	managers	manager	NOUN
abr-267	107	24	engage	engage	VERB
abr-267	107	25	in	in	ADP
abr-267	107	26	real	real	ADJ
abr-267	107	27	earnings	earning	NOUN
abr-267	107	28	management	management	NOUN
abr-267	107	29	behavior	behavior	NOUN
abr-267	107	30	to	to	PART
abr-267	107	31	meet	meet	VERB
abr-267	107	32	financial	financial	ADJ
abr-267	107	33	reporting	reporting	NOUN
abr-267	107	34	benchmarks	benchmark	NOUN
abr-267	107	35	.	.	PUNCT
abr-267	108	1	more	more	ADV
abr-267	108	2	specifically	specifically	ADV
abr-267	108	3	,	,	PUNCT
abr-267	108	4	cohen	cohen	PROPN
abr-267	108	5	and	and	CCONJ
abr-267	108	6	authors	author	NOUN
abr-267	108	7	find	find	VERB
abr-267	108	8	that	that	SCONJ
abr-267	108	9	,	,	PUNCT
abr-267	108	10	on	on	ADP
abr-267	108	11	average	average	ADJ
abr-267	108	12	,	,	PUNCT
abr-267	108	13	managers	manager	NOUN
abr-267	108	14	in	in	ADP
abr-267	108	15	their	their	PRON
abr-267	108	16	sample	sample	NOUN
abr-267	108	17	intentionally	intentionally	ADV
abr-267	108	18	reduced	reduce	VERB
abr-267	108	19	advertising	advertising	NOUN
abr-267	108	20	expenditures	expenditure	NOUN
abr-267	108	21	to	to	PART
abr-267	108	22	alleviate	alleviate	VERB
abr-267	108	23	potential	potential	ADJ
abr-267	108	24	losses	loss	NOUN
abr-267	108	25	and	and	CCONJ
abr-267	108	26	or	or	CCONJ
abr-267	108	27	decreases	decrease	VERB
abr-267	108	28	in	in	ADP
abr-267	108	29	earnings	earning	NOUN
abr-267	108	30	.	.	PUNCT
abr-267	109	1	the	the	DET
abr-267	109	2	insights	insight	NOUN
abr-267	109	3	generated	generate	VERB
abr-267	109	4	by	by	ADP
abr-267	109	5	cohen	cohen	PROPN
abr-267	109	6	et	et	PROPN
abr-267	109	7	al	al	PROPN
abr-267	109	8	.	.	PROPN
abr-267	109	9	(	(	PUNCT
abr-267	109	10	2010	2010	NUM
abr-267	109	11	)	)	PUNCT
abr-267	109	12	and	and	CCONJ
abr-267	109	13	madsen	madsen	PROPN
abr-267	109	14	and	and	CCONJ
abr-267	109	15	niessner	niessner	NOUN
abr-267	109	16	(	(	PUNCT
abr-267	109	17	2019	2019	NUM
abr-267	109	18	)	)	PUNCT
abr-267	109	19	showing	show	VERB
abr-267	109	20	that	that	SCONJ
abr-267	109	21	firms	firm	NOUN
abr-267	109	22	tend	tend	VERB
abr-267	109	23	to	to	PART
abr-267	109	24	reduce	reduce	VERB
abr-267	109	25	advertising	advertising	NOUN
abr-267	109	26	when	when	SCONJ
abr-267	109	27	anticipating	anticipate	VERB
abr-267	109	28	the	the	DET
abr-267	109	29	release	release	NOUN
abr-267	109	30	of	of	ADP
abr-267	109	31	negative	negative	ADJ
abr-267	109	32	information	information	NOUN
abr-267	109	33	is	be	AUX
abr-267	109	34	contrary	contrary	ADJ
abr-267	109	35	to	to	ADP
abr-267	109	36	the	the	DET
abr-267	109	37	established	establish	VERB
abr-267	109	38	support	support	NOUN
abr-267	109	39	and	and	CCONJ
abr-267	109	40	recommendation	recommendation	NOUN
abr-267	109	41	from	from	ADP
abr-267	109	42	extant	extant	ADJ
abr-267	109	43	marketing	marketing	NOUN
abr-267	109	44	and	and	CCONJ
abr-267	109	45	brand	brand	NOUN
abr-267	109	46	scandal	scandal	NOUN
abr-267	109	47	literatures	literature	NOUN
abr-267	109	48	.	.	PUNCT
abr-267	110	1	this	this	DET
abr-267	110	2	observed	observed	ADJ
abr-267	110	3	inconsistency	inconsistency	NOUN
abr-267	110	4	suggests	suggest	VERB
abr-267	110	5	that	that	SCONJ
abr-267	110	6	managers	manager	NOUN
abr-267	110	7	anticipate	anticipate	VERB
abr-267	110	8	that	that	SCONJ
abr-267	110	9	the	the	DET
abr-267	110	10	interpretation	interpretation	NOUN
abr-267	110	11	of	of	ADP
abr-267	110	12	the	the	DET
abr-267	110	13	firm	firm	NOUN
abr-267	110	14	's	's	PART
abr-267	110	15	advertising	advertising	NOUN
abr-267	110	16	around	around	ADP
abr-267	110	17	brand	brand	NOUN
abr-267	110	18	scandal	scandal	NOUN
abr-267	110	19	events	event	NOUN
abr-267	110	20	will	will	AUX
abr-267	110	21	be	be	AUX
abr-267	110	22	different	different	ADJ
abr-267	110	23	for	for	ADP
abr-267	110	24	investors	investor	NOUN
abr-267	110	25	and	and	CCONJ
abr-267	110	26	consumers	consumer	NOUN
abr-267	110	27	.	.	PUNCT
abr-267	111	1	as	as	ADP
abr-267	111	2	such	such	ADJ
abr-267	111	3	,	,	PUNCT
abr-267	111	4	it	it	PRON
abr-267	111	5	can	can	AUX
abr-267	111	6	also	also	ADV
abr-267	111	7	be	be	AUX
abr-267	111	8	assumed	assume	VERB
abr-267	111	9	that	that	SCONJ
abr-267	111	10	the	the	DET
abr-267	111	11	firm	firm	NOUN
abr-267	111	12	's	's	PART
abr-267	111	13	advertising	advertising	NOUN
abr-267	111	14	spending	spending	NOUN
abr-267	111	15	strategy	strategy	NOUN
abr-267	111	16	will	will	AUX
abr-267	111	17	differ	differ	VERB
abr-267	111	18	when	when	SCONJ
abr-267	111	19	facing	face	VERB
abr-267	111	20	a	a	DET
abr-267	111	21	product	product	NOUN
abr-267	111	22	-	-	PUNCT
abr-267	111	23	based	base	VERB
abr-267	111	24	brand	brand	NOUN
abr-267	111	25	scandal	scandal	NOUN
abr-267	111	26	event	event	NOUN
abr-267	111	27	versus	versus	ADP
abr-267	111	28	an	an	DET
abr-267	111	29	accounting	accounting	NOUN
abr-267	111	30	-	-	PUNCT
abr-267	111	31	based	base	VERB
abr-267	111	32	brand	brand	NOUN
abr-267	111	33	scandal	scandal	NOUN
abr-267	111	34	event	event	NOUN
abr-267	111	35	.	.	PUNCT
abr-267	112	1	chen	chen	PROPN
abr-267	112	2	et	et	PROPN
abr-267	112	3	al	al	PROPN
abr-267	112	4	.	.	PROPN
abr-267	112	5	(	(	PUNCT
abr-267	112	6	2009	2009	NUM
abr-267	112	7	)	)	PUNCT
abr-267	112	8	,	,	PUNCT
abr-267	112	9	examination	examination	NOUN
abr-267	112	10	of	of	ADP
abr-267	112	11	investor	investor	NOUN
abr-267	112	12	sensitivity	sensitivity	NOUN
abr-267	112	13	to	to	ADP
abr-267	112	14	the	the	DET
abr-267	112	15	firm	firm	NOUN
abr-267	112	16	's	's	PART
abr-267	112	17	brand	brand	NOUN
abr-267	112	18	scandal	scandal	NOUN
abr-267	112	19	response	response	NOUN
abr-267	112	20	,	,	PUNCT
abr-267	112	21	generate	generate	VERB
abr-267	112	22	further	further	ADJ
abr-267	112	23	support	support	NOUN
abr-267	112	24	for	for	ADP
abr-267	112	25	this	this	DET
abr-267	112	26	view	view	NOUN
abr-267	112	27	.	.	PUNCT
abr-267	113	1	chen	chen	PROPN
abr-267	113	2	et	et	PROPN
abr-267	113	3	al	al	PROPN
abr-267	113	4	.	.	PROPN
abr-267	113	5	(	(	PUNCT
abr-267	113	6	2009	2009	NUM
abr-267	113	7	)	)	PUNCT
abr-267	113	8	,	,	PUNCT
abr-267	113	9	measures	measure	VERB
abr-267	113	10	the	the	DET
abr-267	113	11	effect	effect	NOUN
abr-267	113	12	of	of	ADP
abr-267	113	13	proactive	proactive	ADJ
abr-267	113	14	and	and	CCONJ
abr-267	113	15	passive	passive	ADJ
abr-267	113	16	response	response	NOUN
abr-267	113	17	strategies	strategy	NOUN
abr-267	113	18	on	on	ADP
abr-267	113	19	firm	firm	NOUN
abr-267	113	20	's	's	PART
abr-267	113	21	financial	financial	ADJ
abr-267	113	22	value	value	NOUN
abr-267	113	23	following	follow	VERB
abr-267	113	24	a	a	DET
abr-267	113	25	product	product	NOUN
abr-267	113	26	-	-	PUNCT
abr-267	113	27	recall	recall	NOUN
abr-267	113	28	.	.	PUNCT
abr-267	114	1	to	to	PART
abr-267	114	2	facilitate	facilitate	VERB
abr-267	114	3	their	their	PRON
abr-267	114	4	investigation	investigation	NOUN
abr-267	114	5	,	,	PUNCT
abr-267	114	6	the	the	DET
abr-267	114	7	authors	author	NOUN
abr-267	114	8	use	use	VERB
abr-267	114	9	a	a	DET
abr-267	114	10	sample	sample	NOUN
abr-267	114	11	of	of	ADP
abr-267	114	12	consumer	consumer	NOUN
abr-267	114	13	product	product	NOUN
abr-267	114	14	safety	safety	NOUN
abr-267	114	15	commission	commission	PROPN
abr-267	114	16	recall	recall	NOUN
abr-267	114	17	announcements	announcement	NOUN
abr-267	114	18	and	and	CCONJ
abr-267	114	19	daily	daily	ADJ
abr-267	114	20	stock	stock	NOUN
abr-267	114	21	return	return	NOUN
abr-267	114	22	data	datum	NOUN
abr-267	114	23	for	for	ADP
abr-267	114	24	firms	firm	NOUN
abr-267	114	25	publicly	publicly	ADV
abr-267	114	26	traded	trade	VERB
abr-267	114	27	on	on	ADP
abr-267	114	28	the	the	DET
abr-267	114	29	new	new	PROPN
abr-267	114	30	york	york	PROPN
abr-267	114	31	stock	stock	PROPN
abr-267	114	32	exchange	exchange	PROPN
abr-267	114	33	between	between	ADP
abr-267	114	34	1996	1996	NUM
abr-267	114	35	to	to	ADP
abr-267	114	36	2007	2007	NUM
abr-267	114	37	.	.	PUNCT
abr-267	115	1	using	use	VERB
abr-267	115	2	event	event	NOUN
abr-267	115	3	study	study	NOUN
abr-267	115	4	analysis	analysis	NOUN
abr-267	115	5	,	,	PUNCT
abr-267	115	6	they	they	PRON
abr-267	115	7	show	show	VERB
abr-267	115	8	that	that	SCONJ
abr-267	115	9	,	,	PUNCT
abr-267	115	10	on	on	ADP
abr-267	115	11	average	average	ADJ
abr-267	115	12	,	,	PUNCT
abr-267	115	13	proactive	proactive	ADJ
abr-267	115	14	response	response	NOUN
abr-267	115	15	strategies	strategy	NOUN
abr-267	115	16	(	(	PUNCT
abr-267	115	17	i.e.	i.e.	X
abr-267	115	18	voluntary	voluntary	ADJ
abr-267	115	19	recalls	recall	NOUN
abr-267	115	20	,	,	PUNCT
abr-267	115	21	product	product	NOUN
abr-267	115	22	replacements	replacement	NOUN
abr-267	115	23	,	,	PUNCT
abr-267	115	24	etc	etc	X
abr-267	115	25	.	.	X
abr-267	115	26	)	)	PUNCT
abr-267	115	27	have	have	VERB
abr-267	115	28	a	a	DET
abr-267	115	29	more	more	ADV
abr-267	115	30	negative	negative	ADJ
abr-267	115	31	effect	effect	NOUN
abr-267	115	32	on	on	ADP
abr-267	115	33	firm	firm	ADJ
abr-267	115	34	value	value	NOUN
abr-267	115	35	compared	compare	VERB
abr-267	115	36	to	to	ADP
abr-267	115	37	more	more	ADV
abr-267	115	38	passive	passive	ADJ
abr-267	115	39	strategies	strategy	NOUN
abr-267	115	40	—	—	PUNCT
abr-267	115	41	irrespective	irrespective	ADJ
abr-267	115	42	of	of	ADP
abr-267	115	43	firm	firm	ADJ
abr-267	115	44	and	and	CCONJ
abr-267	115	45	product	product	NOUN
abr-267	115	46	characteristics	characteristic	NOUN
abr-267	115	47	.	.	PUNCT
abr-267	116	1	these	these	DET
abr-267	116	2	results	result	NOUN
abr-267	116	3	suggest	suggest	VERB
abr-267	116	4	that	that	SCONJ
abr-267	116	5	investors	investor	NOUN
abr-267	116	6	interpret	interpret	VERB
abr-267	116	7	proactive	proactive	ADJ
abr-267	116	8	response	response	NOUN
abr-267	116	9	strategies	strategy	NOUN
abr-267	116	10	as	as	ADP
abr-267	116	11	indicative	indicative	ADJ
abr-267	116	12	of	of	ADP
abr-267	116	13	an	an	DET
abr-267	116	14	expectation	expectation	NOUN
abr-267	116	15	on	on	ADP
abr-267	116	16	the	the	DET
abr-267	116	17	part	part	NOUN
abr-267	116	18	of	of	ADP
abr-267	116	19	the	the	DET
abr-267	116	20	firm	firm	NOUN
abr-267	116	21	for	for	ADP
abr-267	116	22	severe	severe	ADJ
abr-267	116	23	financial	financial	ADJ
abr-267	116	24	losses	loss	NOUN
abr-267	116	25	.	.	PUNCT
abr-267	117	1	while	while	SCONJ
abr-267	117	2	chen	chen	PROPN
abr-267	117	3	et	et	PROPN
abr-267	117	4	al	al	PROPN
abr-267	117	5	.	.	PROPN
abr-267	118	1	(	(	PUNCT
abr-267	118	2	2009	2009	NUM
abr-267	118	3	)	)	PUNCT
abr-267	118	4	do	do	AUX
abr-267	118	5	not	not	PART
abr-267	118	6	examine	examine	VERB
abr-267	118	7	advertising	advertising	NOUN
abr-267	118	8	response	response	NOUN
abr-267	118	9	strategies	strategy	NOUN
abr-267	118	10	,	,	PUNCT
abr-267	118	11	the	the	DET
abr-267	118	12	findings	finding	NOUN
abr-267	118	13	of	of	ADP
abr-267	118	14	their	their	PRON
abr-267	118	15	study	study	NOUN
abr-267	118	16	does	do	AUX
abr-267	118	17	suggest	suggest	VERB
abr-267	118	18	that	that	SCONJ
abr-267	118	19	investors	investor	NOUN
abr-267	118	20	would	would	AUX
abr-267	118	21	likely	likely	ADV
abr-267	118	22	respond	respond	VERB
abr-267	118	23	negatively	negatively	ADV
abr-267	118	24	towards	towards	ADP
abr-267	118	25	proactive	proactive	ADJ
abr-267	118	26	strategies	strategy	NOUN
abr-267	118	27	involving	involve	VERB
abr-267	118	28	increased	increase	VERB
abr-267	118	29	advertising	advertising	NOUN
abr-267	118	30	as	as	ADV
abr-267	118	31	well	well	ADV
abr-267	118	32	.	.	PUNCT
abr-267	119	1	this	this	DET
abr-267	119	2	expectation	expectation	NOUN
abr-267	119	3	is	be	AUX
abr-267	119	4	largely	largely	ADV
abr-267	119	5	due	due	ADJ
abr-267	119	6	to	to	ADP
abr-267	119	7	the	the	DET
abr-267	119	8	increased	increase	VERB
abr-267	119	9	visibility	visibility	NOUN
abr-267	119	10	that	that	SCONJ
abr-267	119	11	7	7	NUM
abr-267	119	12	would	would	AUX
abr-267	119	13	be	be	AUX
abr-267	119	14	generated	generate	VERB
abr-267	119	15	for	for	ADP
abr-267	119	16	the	the	DET
abr-267	119	17	scandal	scandal	NOUN
abr-267	119	18	facing	face	VERB
abr-267	119	19	firm	firm	NOUN
abr-267	119	20	as	as	ADP
abr-267	119	21	a	a	DET
abr-267	119	22	result	result	NOUN
abr-267	119	23	of	of	ADP
abr-267	119	24	an	an	DET
abr-267	119	25	increase	increase	NOUN
abr-267	119	26	in	in	ADP
abr-267	119	27	advertising	advertising	NOUN
abr-267	119	28	activity	activity	NOUN
abr-267	119	29	.	.	PUNCT
abr-267	120	1	for	for	ADP
abr-267	120	2	example	example	NOUN
abr-267	120	3	,	,	PUNCT
abr-267	120	4	in	in	ADP
abr-267	120	5	the	the	DET
abr-267	120	6	context	context	NOUN
abr-267	120	7	of	of	ADP
abr-267	120	8	chen	chen	PROPN
abr-267	120	9	et	et	PROPN
abr-267	120	10	al	al	PROPN
abr-267	120	11	.	.	PROPN
abr-267	120	12	(	(	PUNCT
abr-267	120	13	2009	2009	NUM
abr-267	120	14	)	)	PUNCT
abr-267	120	15	study	study	NOUN
abr-267	120	16	,	,	PUNCT
abr-267	120	17	the	the	DET
abr-267	120	18	proactive	proactive	ADJ
abr-267	120	19	response	response	NOUN
abr-267	120	20	to	to	ADP
abr-267	120	21	product	product	NOUN
abr-267	120	22	harm	harm	NOUN
abr-267	120	23	crises	crisis	NOUN
abr-267	120	24	was	be	AUX
abr-267	120	25	measured	measure	VERB
abr-267	120	26	by	by	ADP
abr-267	120	27	the	the	DET
abr-267	120	28	firm	firm	NOUN
abr-267	120	29	's	's	PART
abr-267	120	30	voluntary	voluntary	ADJ
abr-267	120	31	recall	recall	NOUN
abr-267	120	32	of	of	ADP
abr-267	120	33	defective	defective	ADJ
abr-267	120	34	products	product	NOUN
abr-267	120	35	.	.	PUNCT
abr-267	121	1	though	though	SCONJ
abr-267	121	2	necessary	necessary	ADJ
abr-267	121	3	for	for	ADP
abr-267	121	4	the	the	DET
abr-267	121	5	safety	safety	NOUN
abr-267	121	6	and	and	CCONJ
abr-267	121	7	wellbeing	wellbeing	NOUN
abr-267	121	8	of	of	ADP
abr-267	121	9	the	the	DET
abr-267	121	10	firm	firm	NOUN
abr-267	121	11	's	's	PART
abr-267	121	12	consumers	consumer	NOUN
abr-267	121	13	at	at	ADP
abr-267	121	14	large	large	ADJ
abr-267	121	15	,	,	PUNCT
abr-267	121	16	the	the	DET
abr-267	121	17	recall	recall	NOUN
abr-267	121	18	-	-	PUNCT
abr-267	121	19	related	relate	VERB
abr-267	121	20	communications	communication	NOUN
abr-267	121	21	will	will	AUX
abr-267	121	22	likely	likely	ADV
abr-267	121	23	be	be	AUX
abr-267	121	24	widely	widely	ADV
abr-267	121	25	distributed	distribute	VERB
abr-267	121	26	and	and	CCONJ
abr-267	121	27	discussed	discuss	VERB
abr-267	121	28	making	make	VERB
abr-267	121	29	the	the	DET
abr-267	121	30	event	event	NOUN
abr-267	121	31	highly	highly	ADV
abr-267	121	32	visible	visible	ADJ
abr-267	121	33	.	.	PUNCT
abr-267	122	1	it	it	PRON
abr-267	122	2	is	be	AUX
abr-267	122	3	further	far	ADV
abr-267	122	4	assumed	assume	VERB
abr-267	122	5	by	by	ADP
abr-267	122	6	the	the	DET
abr-267	122	7	chen	chen	PROPN
abr-267	122	8	and	and	CCONJ
abr-267	122	9	coauthors	coauthor	NOUN
abr-267	122	10	that	that	SCONJ
abr-267	122	11	the	the	DET
abr-267	122	12	increased	increase	VERB
abr-267	122	13	visibility	visibility	NOUN
abr-267	122	14	around	around	ADP
abr-267	122	15	this	this	DET
abr-267	122	16	negative	negative	ADJ
abr-267	122	17	event	event	NOUN
abr-267	122	18	will	will	AUX
abr-267	122	19	likely	likely	ADV
abr-267	122	20	be	be	AUX
abr-267	122	21	discouraging	discourage	VERB
abr-267	122	22	to	to	ADP
abr-267	122	23	investors	investor	NOUN
abr-267	122	24	who	who	PRON
abr-267	122	25	may	may	AUX
abr-267	122	26	see	see	VERB
abr-267	122	27	this	this	DET
abr-267	122	28	action	action	NOUN
abr-267	122	29	as	as	ADP
abr-267	122	30	a	a	DET
abr-267	122	31	sure	sure	ADJ
abr-267	122	32	sign	sign	NOUN
abr-267	122	33	of	of	ADP
abr-267	122	34	culpability	culpability	NOUN
abr-267	122	35	—	—	PUNCT
abr-267	122	36	therefore	therefore	ADV
abr-267	122	37	leading	lead	VERB
abr-267	122	38	them	they	PRON
abr-267	122	39	to	to	PART
abr-267	122	40	take	take	VERB
abr-267	122	41	action	action	NOUN
abr-267	122	42	to	to	PART
abr-267	122	43	disassociate	disassociate	VERB
abr-267	122	44	with	with	ADP
abr-267	122	45	the	the	DET
abr-267	122	46	firm	firm	NOUN
abr-267	122	47	.	.	PUNCT
abr-267	123	1	benoit	benoit	PROPN
abr-267	123	2	's	's	PART
abr-267	123	3	image	image	NOUN
abr-267	123	4	repair	repair	NOUN
abr-267	123	5	theory	theory	NOUN
abr-267	123	6	also	also	ADV
abr-267	123	7	stresses	stress	VERB
abr-267	123	8	the	the	DET
abr-267	123	9	relevance	relevance	NOUN
abr-267	123	10	of	of	ADP
abr-267	123	11	audience	audience	NOUN
abr-267	123	12	(	(	PUNCT
abr-267	123	13	stakeholder	stakeholder	NOUN
abr-267	123	14	)	)	PUNCT
abr-267	123	15	perceptions	perception	NOUN
abr-267	123	16	to	to	ADP
abr-267	123	17	the	the	DET
abr-267	123	18	selection	selection	NOUN
abr-267	123	19	and	and	CCONJ
abr-267	123	20	ultimate	ultimate	ADJ
abr-267	123	21	success	success	NOUN
abr-267	123	22	of	of	ADP
abr-267	123	23	communication	communication	NOUN
abr-267	123	24	-	-	PUNCT
abr-267	123	25	based	base	VERB
abr-267	123	26	crisis	crisis	NOUN
abr-267	123	27	response	response	NOUN
abr-267	123	28	strategies	strategy	NOUN
abr-267	123	29	(	(	PUNCT
abr-267	123	30	benoit	benoit	NOUN
abr-267	123	31	,	,	PUNCT
abr-267	123	32	2015	2015	NUM
abr-267	123	33	,	,	PUNCT
abr-267	123	34	p.	p.	NOUN
abr-267	123	35	45	45	NUM
abr-267	123	36	;	;	PUNCT
abr-267	123	37	see	see	VERB
abr-267	123	38	also	also	ADV
abr-267	123	39	1995	1995	NUM
abr-267	123	40	)	)	PUNCT
abr-267	123	41	.	.	PUNCT
abr-267	124	1	this	this	DET
abr-267	124	2	perspective	perspective	NOUN
abr-267	124	3	posits	posit	NOUN
abr-267	124	4	that	that	SCONJ
abr-267	124	5	,	,	PUNCT
abr-267	124	6	as	as	ADP
abr-267	124	7	part	part	NOUN
abr-267	124	8	of	of	ADP
abr-267	124	9	their	their	PRON
abr-267	124	10	image	image	NOUN
abr-267	124	11	repair	repair	NOUN
abr-267	124	12	strategy	strategy	NOUN
abr-267	124	13	,	,	PUNCT
abr-267	124	14	the	the	DET
abr-267	124	15	crisis	crisis	NOUN
abr-267	124	16	facing	face	VERB
abr-267	124	17	organization	organization	NOUN
abr-267	124	18	seek	seek	VERB
abr-267	124	19	to	to	PART
abr-267	124	20	understand	understand	VERB
abr-267	124	21	and	and	CCONJ
abr-267	124	22	influence	influence	VERB
abr-267	124	23	the	the	DET
abr-267	124	24	perceptions	perception	NOUN
abr-267	124	25	of	of	ADP
abr-267	124	26	multiple	multiple	ADJ
abr-267	124	27	audiences	audience	NOUN
abr-267	124	28	—	—	PUNCT
abr-267	124	29	namely	namely	ADV
abr-267	124	30	,	,	PUNCT
abr-267	124	31	employees	employee	NOUN
abr-267	124	32	,	,	PUNCT
abr-267	124	33	consumers	consumer	NOUN
abr-267	124	34	,	,	PUNCT
abr-267	124	35	investors	investor	NOUN
abr-267	124	36	,	,	PUNCT
abr-267	124	37	government	government	NOUN
abr-267	124	38	officials	official	NOUN
abr-267	124	39	,	,	PUNCT
abr-267	124	40	and	and	CCONJ
abr-267	124	41	potentially	potentially	ADV
abr-267	124	42	other	other	ADJ
abr-267	124	43	citizens	citizen	NOUN
abr-267	124	44	.	.	PUNCT
abr-267	125	1	benoit	benoit	PROPN
abr-267	125	2	also	also	ADV
abr-267	125	3	emphasizes	emphasize	VERB
abr-267	125	4	that	that	SCONJ
abr-267	125	5	different	different	ADJ
abr-267	125	6	audiences	audience	NOUN
abr-267	125	7	can	can	AUX
abr-267	125	8	have	have	VERB
abr-267	125	9	dissimilar	dissimilar	ADJ
abr-267	125	10	values	value	NOUN
abr-267	125	11	and	and	CCONJ
abr-267	125	12	perspectives	perspective	NOUN
abr-267	125	13	in	in	ADP
abr-267	125	14	their	their	PRON
abr-267	125	15	evaluation	evaluation	NOUN
abr-267	125	16	of	of	ADP
abr-267	125	17	crisis	crisis	NOUN
abr-267	125	18	situations	situation	NOUN
abr-267	125	19	and	and	CCONJ
abr-267	125	20	,	,	PUNCT
abr-267	125	21	as	as	ADP
abr-267	125	22	such	such	ADJ
abr-267	125	23	,	,	PUNCT
abr-267	125	24	a	a	DET
abr-267	125	25	crisis	crisis	NOUN
abr-267	125	26	response	response	NOUN
abr-267	125	27	strategy	strategy	NOUN
abr-267	125	28	designed	design	VERB
abr-267	125	29	for	for	ADP
abr-267	125	30	one	one	NUM
abr-267	125	31	audience	audience	NOUN
abr-267	125	32	(	(	PUNCT
abr-267	125	33	i.e.	i.e.	X
abr-267	125	34	,	,	PUNCT
abr-267	125	35	consumers	consumer	NOUN
abr-267	125	36	)	)	PUNCT
abr-267	125	37	may	may	AUX
abr-267	125	38	not	not	PART
abr-267	125	39	persuade	persuade	VERB
abr-267	125	40	another	another	DET
abr-267	125	41	audience	audience	NOUN
abr-267	125	42	(	(	PUNCT
abr-267	125	43	i.e.	i.e.	X
abr-267	125	44	,	,	PUNCT
abr-267	125	45	investors	investor	NOUN
abr-267	125	46	)	)	PUNCT
abr-267	125	47	.	.	PUNCT
abr-267	126	1	in	in	ADP
abr-267	126	2	the	the	DET
abr-267	126	3	aforementioned	aforementioned	ADJ
abr-267	126	4	study	study	NOUN
abr-267	126	5	,	,	PUNCT
abr-267	126	6	chen	chen	PROPN
abr-267	126	7	et	et	PROPN
abr-267	126	8	al	al	PROPN
abr-267	126	9	.	.	PROPN
abr-267	126	10	(	(	PUNCT
abr-267	126	11	2009	2009	NUM
abr-267	126	12	)	)	PUNCT
abr-267	126	13	provide	provide	VERB
abr-267	126	14	strong	strong	ADJ
abr-267	126	15	empirical	empirical	ADJ
abr-267	126	16	verification	verification	NOUN
abr-267	126	17	of	of	ADP
abr-267	126	18	investor	investor	NOUN
abr-267	126	19	sensitivity	sensitivity	NOUN
abr-267	126	20	to	to	ADP
abr-267	126	21	product	product	NOUN
abr-267	126	22	-	-	PUNCT
abr-267	126	23	based	base	VERB
abr-267	126	24	brand	brand	NOUN
abr-267	126	25	scandal	scandal	NOUN
abr-267	126	26	response	response	NOUN
abr-267	126	27	efforts	effort	NOUN
abr-267	126	28	.	.	PUNCT
abr-267	127	1	furthermore	furthermore	ADV
abr-267	127	2	,	,	PUNCT
abr-267	127	3	the	the	DET
abr-267	127	4	findings	finding	NOUN
abr-267	127	5	suggest	suggest	VERB
abr-267	127	6	that	that	SCONJ
abr-267	127	7	pronounced	pronounce	VERB
abr-267	127	8	differences	difference	NOUN
abr-267	127	9	may	may	AUX
abr-267	127	10	exist	exist	VERB
abr-267	127	11	in	in	ADP
abr-267	127	12	the	the	DET
abr-267	127	13	advertising	advertising	NOUN
abr-267	127	14	response	response	NOUN
abr-267	127	15	strategy	strategy	NOUN
abr-267	127	16	used	use	VERB
abr-267	127	17	by	by	ADP
abr-267	127	18	firms	firm	NOUN
abr-267	127	19	when	when	SCONJ
abr-267	127	20	facing	face	VERB
abr-267	127	21	a	a	DET
abr-267	127	22	nonproduct	nonproduct	NOUN
abr-267	127	23	related	relate	VERB
abr-267	127	24	brand	brand	NOUN
abr-267	127	25	scandal	scandal	NOUN
abr-267	127	26	event	event	NOUN
abr-267	127	27	.	.	PUNCT
abr-267	128	1	these	these	DET
abr-267	128	2	findings	finding	NOUN
abr-267	128	3	and	and	CCONJ
abr-267	128	4	perspectives	perspective	NOUN
abr-267	128	5	also	also	ADV
abr-267	128	6	support	support	VERB
abr-267	128	7	a	a	DET
abr-267	128	8	rationale	rationale	NOUN
abr-267	128	9	for	for	ADP
abr-267	128	10	the	the	DET
abr-267	128	11	alternative	alternative	ADJ
abr-267	128	12	expectation	expectation	NOUN
abr-267	128	13	that	that	SCONJ
abr-267	128	14	managers	manager	NOUN
abr-267	128	15	will	will	AUX
abr-267	128	16	reduce	reduce	VERB
abr-267	128	17	advertising	advertising	NOUN
abr-267	128	18	activity	activity	NOUN
abr-267	128	19	around	around	ADP
abr-267	128	20	accounting	accounting	NOUN
abr-267	128	21	-	-	PUNCT
abr-267	128	22	based	base	VERB
abr-267	128	23	brand	brand	NOUN
abr-267	128	24	scandal	scandal	NOUN
abr-267	128	25	events	event	NOUN
abr-267	128	26	.	.	PUNCT
abr-267	129	1	that	that	PRON
abr-267	129	2	said	say	VERB
abr-267	129	3	,	,	PUNCT
abr-267	129	4	it	it	PRON
abr-267	129	5	also	also	ADV
abr-267	129	6	reasonable	reasonable	ADJ
abr-267	129	7	to	to	PART
abr-267	129	8	expect	expect	VERB
abr-267	129	9	that	that	PRON
abr-267	129	10	:	:	PUNCT
abr-267	129	11	h2a	h2a	NOUN
abr-267	129	12	:	:	PUNCT
abr-267	129	13	firms	firm	NOUN
abr-267	129	14	decrease	decrease	VERB
abr-267	129	15	advertising	advertising	NOUN
abr-267	129	16	expenditures	expenditure	NOUN
abr-267	129	17	around	around	ADP
abr-267	129	18	financial	financial	ADJ
abr-267	129	19	reporting	reporting	NOUN
abr-267	129	20	fraud	fraud	NOUN
abr-267	129	21	announcements	announcement	NOUN
abr-267	129	22	.	.	PUNCT
abr-267	130	1	additionally	additionally	ADV
abr-267	130	2	,	,	PUNCT
abr-267	130	3	as	as	ADP
abr-267	130	4	a	a	DET
abr-267	130	5	result	result	NOUN
abr-267	130	6	of	of	ADP
abr-267	130	7	the	the	DET
abr-267	130	8	anticipated	anticipate	VERB
abr-267	130	9	decrease	decrease	NOUN
abr-267	130	10	in	in	ADP
abr-267	130	11	advertising	advertising	NOUN
abr-267	130	12	expenditures	expenditure	NOUN
abr-267	130	13	around	around	ADP
abr-267	130	14	financial	financial	ADJ
abr-267	130	15	reporting	reporting	NOUN
abr-267	130	16	fraud	fraud	NOUN
abr-267	130	17	announcements	announcement	NOUN
abr-267	130	18	,	,	PUNCT
abr-267	130	19	it	it	PRON
abr-267	130	20	is	be	AUX
abr-267	130	21	also	also	ADV
abr-267	130	22	expected	expect	VERB
abr-267	130	23	that	that	SCONJ
abr-267	130	24	the	the	DET
abr-267	130	25	positive	positive	ADJ
abr-267	130	26	effect	effect	NOUN
abr-267	130	27	of	of	ADP
abr-267	130	28	advertising	advertising	NOUN
abr-267	130	29	on	on	ADP
abr-267	130	30	firm	firm	ADJ
abr-267	130	31	value	value	NOUN
abr-267	130	32	will	will	AUX
abr-267	130	33	be	be	AUX
abr-267	130	34	significantly	significantly	ADV
abr-267	130	35	reduced	reduce	VERB
abr-267	130	36	around	around	ADP
abr-267	130	37	such	such	ADJ
abr-267	130	38	events	event	NOUN
abr-267	130	39	.	.	PUNCT
abr-267	131	1	arguably	arguably	ADV
abr-267	131	2	,	,	PUNCT
abr-267	131	3	by	by	ADP
abr-267	131	4	decreasing	decrease	VERB
abr-267	131	5	their	their	PRON
abr-267	131	6	advertising	advertising	NOUN
abr-267	131	7	activity	activity	NOUN
abr-267	131	8	around	around	ADP
abr-267	131	9	financial	financial	ADJ
abr-267	131	10	reporting	reporting	NOUN
abr-267	131	11	fraud	fraud	NOUN
abr-267	131	12	,	,	PUNCT
abr-267	131	13	managers	manager	NOUN
abr-267	131	14	would	would	AUX
abr-267	131	15	reduce	reduce	VERB
abr-267	131	16	the	the	DET
abr-267	131	17	firms	firm	NOUN
abr-267	131	18	advertising	advertising	NOUN
abr-267	131	19	-	-	PUNCT
abr-267	131	20	derived	derive	VERB
abr-267	131	21	visibility	visibility	NOUN
abr-267	131	22	and	and	CCONJ
abr-267	131	23	in	in	ADP
abr-267	131	24	doing	do	VERB
abr-267	131	25	so	so	ADV
abr-267	131	26	limit	limit	VERB
abr-267	131	27	investor	investor	NOUN
abr-267	131	28	attention	attention	NOUN
abr-267	131	29	and	and	CCONJ
abr-267	131	30	focus	focus	VERB
abr-267	131	31	towards	towards	ADP
abr-267	131	32	the	the	DET
abr-267	131	33	negative	negative	ADJ
abr-267	131	34	event	event	NOUN
abr-267	131	35	.	.	PUNCT
abr-267	132	1	this	this	DET
abr-267	132	2	rationale	rationale	NOUN
abr-267	132	3	motivates	motivate	VERB
abr-267	132	4	the	the	DET
abr-267	132	5	following	follow	VERB
abr-267	132	6	expectation	expectation	NOUN
abr-267	132	7	:	:	PUNCT
abr-267	132	8	h2b	h2b	PROPN
abr-267	132	9	:	:	PUNCT
abr-267	132	10	decreased	decrease	VERB
abr-267	132	11	advertising	advertising	NOUN
abr-267	132	12	around	around	ADP
abr-267	132	13	financial	financial	ADJ
abr-267	132	14	reporting	reporting	NOUN
abr-267	132	15	fraud	fraud	NOUN
abr-267	132	16	announcements	announcement	NOUN
abr-267	132	17	will	will	AUX
abr-267	132	18	mitigate	mitigate	VERB
abr-267	132	19	the	the	DET
abr-267	132	20	negative	negative	ADJ
abr-267	132	21	effect	effect	NOUN
abr-267	132	22	of	of	ADP
abr-267	132	23	financial	financial	ADJ
abr-267	132	24	reporting	reporting	NOUN
abr-267	132	25	fraud	fraud	NOUN
abr-267	132	26	on	on	ADP
abr-267	132	27	post	post	ADJ
abr-267	132	28	-	-	ADJ
abr-267	132	29	restatement	restatement	ADJ
abr-267	132	30	firm	firm	ADJ
abr-267	132	31	value	value	NOUN
abr-267	132	32	.	.	PUNCT
abr-267	133	1	data	datum	NOUN
abr-267	133	2	and	and	CCONJ
abr-267	133	3	key	key	ADJ
abr-267	133	4	variables	variable	NOUN
abr-267	133	5	sample	sample	VERB
abr-267	133	6	the	the	DET
abr-267	133	7	dataset	dataset	NOUN
abr-267	133	8	for	for	ADP
abr-267	133	9	this	this	DET
abr-267	133	10	examination	examination	NOUN
abr-267	133	11	is	be	AUX
abr-267	133	12	constructed	construct	VERB
abr-267	133	13	using	use	VERB
abr-267	133	14	firm	firm	ADJ
abr-267	133	15	-	-	PUNCT
abr-267	133	16	level	level	NOUN
abr-267	133	17	accounting	accounting	NOUN
abr-267	133	18	information	information	NOUN
abr-267	133	19	from	from	ADP
abr-267	133	20	the	the	DET
abr-267	133	21	annual	annual	ADJ
abr-267	133	22	standard	standard	NOUN
abr-267	133	23	and	and	CCONJ
abr-267	133	24	poor	poor	ADJ
abr-267	133	25	's	's	PART
abr-267	133	26	compustat	compustat	NOUN
abr-267	133	27	industrial	industrial	ADJ
abr-267	133	28	files	file	NOUN
abr-267	133	29	and	and	CCONJ
abr-267	133	30	the	the	DET
abr-267	133	31	sec	sec	PROPN
abr-267	133	32	and	and	CCONJ
abr-267	133	33	us	us	PROPN
abr-267	133	34	department	department	PROPN
abr-267	133	35	of	of	ADP
abr-267	133	36	justice	justice	PROPN
abr-267	133	37	enforcement	enforcement	PROPN
abr-267	133	38	action	action	NOUN
abr-267	133	39	database	database	NOUN
abr-267	133	40	for	for	ADP
abr-267	133	41	financial	financial	ADJ
abr-267	133	42	misreporting	misreporting	NOUN
abr-267	133	43	compiled	compile	VERB
abr-267	133	44	by	by	ADP
abr-267	133	45	karpoff	karpoff	PROPN
abr-267	133	46	et	et	PROPN
abr-267	133	47	al.(2008a	al.(2008a	PROPN
abr-267	133	48	,	,	PUNCT
abr-267	133	49	2008b	2008b	NUM
abr-267	133	50	)	)	PUNCT
abr-267	133	51	(	(	PUNCT
abr-267	133	52	hereafter	hereafter	ADV
abr-267	133	53	referred	refer	VERB
abr-267	133	54	to	to	ADP
abr-267	133	55	as	as	ADP
abr-267	133	56	klm	klm	PROPN
abr-267	133	57	)	)	PUNCT
abr-267	133	58	.	.	PUNCT
abr-267	134	1	the	the	DET
abr-267	134	2	klm	klm	PROPN
abr-267	134	3	data	data	PROPN
abr-267	134	4	makes	make	VERB
abr-267	134	5	it	it	PRON
abr-267	134	6	feasible	feasible	ADJ
abr-267	134	7	to	to	PART
abr-267	134	8	identify	identify	VERB
abr-267	134	9	enforcement	enforcement	NOUN
abr-267	134	10	actions	action	NOUN
abr-267	134	11	initiated	initiate	VERB
abr-267	134	12	,	,	PUNCT
abr-267	134	13	by	by	ADP
abr-267	134	14	the	the	DET
abr-267	134	15	sec	sec	PROPN
abr-267	134	16	and	and	CCONJ
abr-267	134	17	us	us	PROPN
abr-267	134	18	department	department	PROPN
abr-267	134	19	of	of	ADP
abr-267	134	20	justice	justice	NOUN
abr-267	134	21	against	against	ADP
abr-267	134	22	626	626	NUM
abr-267	134	23	firms	firm	NOUN
abr-267	134	24	between	between	ADP
abr-267	134	25	1973	1973	NUM
abr-267	134	26	and	and	CCONJ
abr-267	134	27	2011	2011	NUM
abr-267	134	28	for	for	ADP
abr-267	134	29	actions	action	NOUN
abr-267	134	30	which	which	PRON
abr-267	134	31	violate	violate	VERB
abr-267	134	32	one	one	NUM
abr-267	134	33	or	or	CCONJ
abr-267	134	34	more	more	ADJ
abr-267	134	35	of	of	ADP
abr-267	134	36	the	the	DET
abr-267	134	37	books	book	NOUN
abr-267	134	38	and	and	CCONJ
abr-267	134	39	records	record	NOUN
abr-267	134	40	,	,	PUNCT
abr-267	134	41	internal	internal	ADJ
abr-267	134	42	controls	control	NOUN
abr-267	134	43	,	,	PUNCT
abr-267	134	44	or	or	CCONJ
abr-267	134	45	circumvention	circumvention	NOUN
abr-267	134	46	provisions	provision	NOUN
abr-267	134	47	outlined	outline	VERB
abr-267	134	48	by	by	ADP
abr-267	134	49	the	the	DET
abr-267	134	50	securities	securities	PROPN
abr-267	134	51	exchange	exchange	PROPN
abr-267	134	52	act	act	NOUN
abr-267	134	53	of	of	ADP
abr-267	134	54	1934	1934	NUM
abr-267	134	55	as	as	SCONJ
abr-267	134	56	amended	amend	VERB
abr-267	134	57	by	by	ADP
abr-267	134	58	the	the	DET
abr-267	134	59	foreign	foreign	ADJ
abr-267	134	60	corrupt	corrupt	ADJ
abr-267	134	61	practices	practice	NOUN
abr-267	134	62	act	act	NOUN
abr-267	134	63	of	of	ADP
abr-267	134	64	1977	1977	NUM
abr-267	134	65	(	(	PUNCT
abr-267	134	66	15	15	NUM
abr-267	134	67	u.s.c.a	u.s.c.a	PROPN
abr-267	134	68	.	.	PUNCT
abr-267	135	1	§	§	PROPN
abr-267	135	2	78	78	NUM
abr-267	135	3	m(b)(2)(a	m(b)(2)(a	PROPN
abr-267	135	4	)	)	PUNCT
abr-267	135	5	)	)	PUNCT
abr-267	135	6	.	.	PUNCT
abr-267	136	1	when	when	SCONJ
abr-267	136	2	matched	match	VERB
abr-267	136	3	at	at	ADP
abr-267	136	4	the	the	DET
abr-267	136	5	firm	firm	ADJ
abr-267	136	6	and	and	CCONJ
abr-267	136	7	year	year	NOUN
abr-267	136	8	levels	level	NOUN
abr-267	136	9	,	,	PUNCT
abr-267	136	10	compustat	compustat	NOUN
abr-267	136	11	accounting	accounting	NOUN
abr-267	136	12	data	datum	NOUN
abr-267	136	13	are	be	AUX
abr-267	136	14	available	available	ADJ
abr-267	136	15	for	for	ADP
abr-267	136	16	412	412	NUM
abr-267	136	17	of	of	ADP
abr-267	136	18	the	the	DET
abr-267	136	19	626	626	NUM
abr-267	136	20	klm	klm	NOUN
abr-267	136	21	misreporting	misreporte	VERB
abr-267	136	22	firms	firm	NOUN
abr-267	136	23	.	.	PUNCT
abr-267	137	1	next	next	ADV
abr-267	137	2	,	,	PUNCT
abr-267	137	3	the	the	DET
abr-267	137	4	sample	sample	NOUN
abr-267	137	5	is	be	AUX
abr-267	137	6	separated	separate	VERB
abr-267	137	7	into	into	ADP
abr-267	137	8	two	two	NUM
abr-267	137	9	groups	group	NOUN
abr-267	137	10	.	.	PUNCT
abr-267	138	1	the	the	DET
abr-267	138	2	first	first	ADJ
abr-267	138	3	group	group	NOUN
abr-267	138	4	includes	include	VERB
abr-267	138	5	misreporting	misreporte	VERB
abr-267	138	6	firms	firm	NOUN
abr-267	138	7	for	for	ADP
abr-267	138	8	which	which	PRON
abr-267	138	9	annual	annual	ADJ
abr-267	138	10	advertising	advertising	NOUN
abr-267	138	11	data	datum	NOUN
abr-267	138	12	are	be	AUX
abr-267	138	13	available	available	ADJ
abr-267	138	14	in	in	ADP
abr-267	138	15	compustat	compustat	NOUN
abr-267	138	16	,	,	PUNCT
abr-267	138	17	while	while	SCONJ
abr-267	138	18	the	the	DET
abr-267	138	19	8	8	NUM
abr-267	138	20	second	second	NOUN
abr-267	138	21	group	group	NOUN
abr-267	138	22	includes	include	VERB
abr-267	138	23	misreporting	misreporte	VERB
abr-267	138	24	firms	firm	NOUN
abr-267	138	25	for	for	ADP
abr-267	138	26	which	which	PRON
abr-267	138	27	no	no	DET
abr-267	138	28	annual	annual	ADJ
abr-267	138	29	advertising	advertising	NOUN
abr-267	138	30	data	datum	NOUN
abr-267	138	31	is	be	AUX
abr-267	138	32	available	available	ADJ
abr-267	138	33	in	in	ADP
abr-267	138	34	compustat	compustat	NOUN
abr-267	138	35	.	.	PUNCT
abr-267	139	1	the	the	DET
abr-267	139	2	sample	sample	NOUN
abr-267	139	3	size	size	NOUN
abr-267	139	4	is	be	AUX
abr-267	139	5	further	far	ADV
abr-267	139	6	reduced	reduce	VERB
abr-267	139	7	by	by	ADP
abr-267	139	8	the	the	DET
abr-267	139	9	exclusion	exclusion	NOUN
abr-267	139	10	of	of	ADP
abr-267	139	11	firms	firm	NOUN
abr-267	139	12	in	in	ADP
abr-267	139	13	the	the	DET
abr-267	139	14	financial	financial	ADJ
abr-267	139	15	and	and	CCONJ
abr-267	139	16	regulated	regulated	ADJ
abr-267	139	17	utilities	utility	NOUN
abr-267	139	18	industries	industry	NOUN
abr-267	139	19	(	(	PUNCT
abr-267	139	20	sic	sic	ADJ
abr-267	139	21	codes	code	NOUN
abr-267	139	22	6000	6000	NUM
abr-267	139	23	-	-	SYM
abr-267	139	24	6999	6999	NUM
abr-267	139	25	and	and	CCONJ
abr-267	139	26	4900	4900	NUM
abr-267	139	27	-	-	SYM
abr-267	139	28	4999	4999	NUM
abr-267	139	29	)	)	PUNCT
abr-267	139	30	and	and	CCONJ
abr-267	139	31	those	those	PRON
abr-267	139	32	for	for	ADP
abr-267	139	33	which	which	PRON
abr-267	139	34	the	the	DET
abr-267	139	35	dependent	dependent	ADJ
abr-267	139	36	or	or	CCONJ
abr-267	139	37	the	the	DET
abr-267	139	38	control	control	NOUN
abr-267	139	39	variables	variable	NOUN
abr-267	139	40	are	be	AUX
abr-267	139	41	missing	miss	VERB
abr-267	139	42	.	.	PUNCT
abr-267	140	1	this	this	DET
abr-267	140	2	selection	selection	NOUN
abr-267	140	3	process	process	NOUN
abr-267	140	4	yields	yield	VERB
abr-267	140	5	a	a	DET
abr-267	140	6	final	final	ADJ
abr-267	140	7	sample	sample	NOUN
abr-267	140	8	of	of	ADP
abr-267	140	9	3,686	3,686	NUM
abr-267	140	10	firm	firm	ADJ
abr-267	140	11	-	-	PUNCT
abr-267	140	12	year	year	NOUN
abr-267	140	13	observations	observation	NOUN
abr-267	140	14	from	from	ADP
abr-267	140	15	1977	1977	NUM
abr-267	140	16	to	to	ADP
abr-267	140	17	2010	2010	NUM
abr-267	140	18	for	for	ADP
abr-267	140	19	258	258	NUM
abr-267	140	20	misreporting	misreporte	VERB
abr-267	140	21	firms	firm	NOUN
abr-267	140	22	.	.	PUNCT
abr-267	141	1	there	there	PRON
abr-267	141	2	are	be	VERB
abr-267	141	3	136	136	NUM
abr-267	141	4	misreporting	misreporte	VERB
abr-267	141	5	firms	firm	NOUN
abr-267	141	6	in	in	ADP
abr-267	141	7	the	the	DET
abr-267	141	8	dataset	dataset	NOUN
abr-267	141	9	sample	sample	NOUN
abr-267	141	10	with	with	ADP
abr-267	141	11	available	available	ADJ
abr-267	141	12	advertising	advertising	NOUN
abr-267	141	13	expenditures	expenditure	NOUN
abr-267	141	14	data	datum	NOUN
abr-267	141	15	and	and	CCONJ
abr-267	141	16	122	122	NUM
abr-267	141	17	without	without	ADP
abr-267	141	18	.	.	PUNCT
abr-267	141	19	table	table	NOUN
abr-267	141	20	1	1	NUM
abr-267	141	21	presents	present	VERB
abr-267	141	22	the	the	DET
abr-267	141	23	sample	sample	NOUN
abr-267	141	24	selection	selection	NOUN
abr-267	141	25	process	process	NOUN
abr-267	141	26	leading	lead	VERB
abr-267	141	27	to	to	ADP
abr-267	141	28	the	the	DET
abr-267	141	29	final	final	ADJ
abr-267	141	30	sample	sample	NOUN
abr-267	141	31	of	of	ADP
abr-267	141	32	misreporting	misreporte	VERB
abr-267	141	33	firms	firm	NOUN
abr-267	141	34	.	.	PUNCT
abr-267	142	1	table	table	NOUN
abr-267	142	2	1	1	NUM
abr-267	142	3	sample	sample	NOUN
abr-267	142	4	selection	selection	NOUN
abr-267	142	5	of	of	ADP
abr-267	142	6	misreporting	misreporte	VERB
abr-267	142	7	firms	firm	NOUN
abr-267	142	8	variables	variable	NOUN
abr-267	142	9	restatement	restatement	VERB
abr-267	142	10	.	.	PUNCT
abr-267	143	1	financial	financial	ADJ
abr-267	143	2	restatement	restatement	NOUN
abr-267	143	3	reflects	reflect	VERB
abr-267	143	4	a	a	DET
abr-267	143	5	form	form	NOUN
abr-267	143	6	of	of	ADP
abr-267	143	7	accounting	accounting	NOUN
abr-267	143	8	-	-	PUNCT
abr-267	143	9	based	base	VERB
abr-267	143	10	misconduct	misconduct	NOUN
abr-267	143	11	—	—	PUNCT
abr-267	143	12	occurring	occur	VERB
abr-267	143	13	when	when	SCONJ
abr-267	143	14	firms	firm	NOUN
abr-267	143	15	provide	provide	VERB
abr-267	143	16	stakeholders	stakeholder	NOUN
abr-267	143	17	with	with	ADP
abr-267	143	18	financial	financial	ADJ
abr-267	143	19	information	information	NOUN
abr-267	143	20	that	that	PRON
abr-267	143	21	is	be	AUX
abr-267	143	22	neither	neither	CCONJ
abr-267	143	23	credible	credible	ADJ
abr-267	143	24	nor	nor	CCONJ
abr-267	143	25	accurate	accurate	ADJ
abr-267	143	26	.	.	PUNCT
abr-267	144	1	restatements	restatement	NOUN
abr-267	144	2	can	can	AUX
abr-267	144	3	arise	arise	VERB
abr-267	144	4	from	from	ADP
abr-267	144	5	both	both	DET
abr-267	144	6	managerial	managerial	ADJ
abr-267	144	7	incompetence	incompetence	NOUN
abr-267	144	8	as	as	ADV
abr-267	144	9	well	well	ADV
abr-267	144	10	as	as	ADP
abr-267	144	11	from	from	ADP
abr-267	144	12	intentional	intentional	ADJ
abr-267	144	13	acts	act	NOUN
abr-267	144	14	of	of	ADP
abr-267	144	15	deception	deception	NOUN
abr-267	144	16	,	,	PUNCT
abr-267	144	17	both	both	PRON
abr-267	144	18	of	of	ADP
abr-267	144	19	which	which	PRON
abr-267	144	20	are	be	AUX
abr-267	144	21	damaging	damage	VERB
abr-267	144	22	to	to	ADP
abr-267	144	23	a	a	DET
abr-267	144	24	firm	firm	NOUN
abr-267	144	25	's	's	PART
abr-267	144	26	reputation	reputation	NOUN
abr-267	144	27	.	.	PUNCT
abr-267	145	1	restatements	restatement	NOUN
abr-267	145	2	provide	provide	VERB
abr-267	145	3	a	a	DET
abr-267	145	4	unique	unique	ADJ
abr-267	145	5	setting	setting	NOUN
abr-267	145	6	for	for	ADP
abr-267	145	7	this	this	DET
abr-267	145	8	investigation	investigation	NOUN
abr-267	145	9	into	into	ADP
abr-267	145	10	the	the	DET
abr-267	145	11	relationship	relationship	NOUN
abr-267	145	12	between	between	ADP
abr-267	145	13	financial	financial	ADJ
abr-267	145	14	reporting	reporting	NOUN
abr-267	145	15	fraud	fraud	NOUN
abr-267	145	16	and	and	CCONJ
abr-267	145	17	firm	firm	ADJ
abr-267	145	18	-	-	PUNCT
abr-267	145	19	level	level	NOUN
abr-267	145	20	advertising	advertising	NOUN
abr-267	145	21	expenditures	expenditure	NOUN
abr-267	145	22	.	.	PUNCT
abr-267	146	1	in	in	ADP
abr-267	146	2	this	this	DET
abr-267	146	3	study	study	NOUN
abr-267	146	4	,	,	PUNCT
abr-267	146	5	the	the	DET
abr-267	146	6	restatement	restatement	NOUN
abr-267	146	7	variable	variable	NOUN
abr-267	146	8	equals	equal	VERB
abr-267	146	9	one	one	NUM
abr-267	146	10	if	if	SCONJ
abr-267	146	11	a	a	DET
abr-267	146	12	firm	firm	NOUN
abr-267	146	13	faced	face	VERB
abr-267	146	14	sec	sec	PROPN
abr-267	146	15	enforcement	enforcement	NOUN
abr-267	146	16	actions	action	NOUN
abr-267	146	17	for	for	ADP
abr-267	146	18	financial	financial	ADJ
abr-267	146	19	restatement	restatement	NOUN
abr-267	146	20	in	in	ADP
abr-267	146	21	a	a	DET
abr-267	146	22	given	give	VERB
abr-267	146	23	year	year	NOUN
abr-267	146	24	and	and	CCONJ
abr-267	146	25	zero	zero	NUM
abr-267	146	26	otherwise	otherwise	ADV
abr-267	146	27	.	.	PUNCT
abr-267	147	1	advertising	advertising	NOUN
abr-267	147	2	expenditures	expenditure	NOUN
abr-267	147	3	.	.	PUNCT
abr-267	148	1	in	in	ADP
abr-267	148	2	the	the	DET
abr-267	148	3	compustat	compustat	NOUN
abr-267	148	4	database	database	NOUN
abr-267	148	5	,	,	PUNCT
abr-267	148	6	advertising	advertising	NOUN
abr-267	148	7	expenditures	expenditure	NOUN
abr-267	148	8	data	datum	NOUN
abr-267	148	9	are	be	AUX
abr-267	148	10	defined	define	VERB
abr-267	148	11	as	as	ADP
abr-267	148	12	the	the	DET
abr-267	148	13	total	total	ADJ
abr-267	148	14	annual	annual	ADJ
abr-267	148	15	cost	cost	NOUN
abr-267	148	16	of	of	ADP
abr-267	148	17	advertising	advertising	NOUN
abr-267	148	18	media	medium	NOUN
abr-267	148	19	(	(	PUNCT
abr-267	148	20	television	television	NOUN
abr-267	148	21	,	,	PUNCT
abr-267	148	22	radio	radio	NOUN
abr-267	148	23	,	,	PUNCT
abr-267	148	24	periodicals	periodical	NOUN
abr-267	148	25	,	,	PUNCT
abr-267	148	26	etc	etc	X
abr-267	148	27	.	.	X
abr-267	148	28	)	)	PUNCT
abr-267	149	1	and	and	CCONJ
abr-267	149	2	promotional	promotional	ADJ
abr-267	149	3	expenses	expense	NOUN
abr-267	149	4	.	.	PUNCT
abr-267	150	1	this	this	DET
abr-267	150	2	examination	examination	NOUN
abr-267	150	3	focusses	focusse	VERB
abr-267	150	4	on	on	ADP
abr-267	150	5	the	the	DET
abr-267	150	6	firm	firm	NOUN
abr-267	150	7	's	's	PART
abr-267	150	8	total	total	ADJ
abr-267	150	9	annual	annual	ADJ
abr-267	150	10	advertising	advertising	NOUN
abr-267	150	11	expenditures	expenditure	NOUN
abr-267	150	12	(	(	PUNCT
abr-267	150	13	defined	define	VERB
abr-267	150	14	as	as	ADP
abr-267	150	15	the	the	DET
abr-267	150	16	natural	natural	ADJ
abr-267	150	17	logarithm	logarithm	NOUN
abr-267	150	18	of	of	ADP
abr-267	150	19	one	one	NUM
abr-267	150	20	plus	plus	CCONJ
abr-267	150	21	advertising	advertising	NOUN
abr-267	150	22	expenditures)—hereafter	expenditures)—hereafter	ADV
abr-267	150	23	referenced	reference	VERB
abr-267	150	24	as	as	ADP
abr-267	150	25	logadx	logadx	NOUN
abr-267	150	26	.	.	PUNCT
abr-267	151	1	firm	firm	ADJ
abr-267	151	2	value	value	NOUN
abr-267	151	3	.	.	PUNCT
abr-267	152	1	the	the	DET
abr-267	152	2	proxy	proxy	NOUN
abr-267	152	3	for	for	ADP
abr-267	152	4	firm	firm	ADJ
abr-267	152	5	value	value	NOUN
abr-267	152	6	is	be	AUX
abr-267	152	7	tobin	tobin	NOUN
abr-267	152	8	's	's	PART
abr-267	152	9	q	q	NOUN
abr-267	152	10	—	—	PUNCT
abr-267	152	11	a	a	DET
abr-267	152	12	common	common	ADJ
abr-267	152	13	method	method	NOUN
abr-267	152	14	of	of	ADP
abr-267	152	15	estimating	estimate	VERB
abr-267	152	16	the	the	DET
abr-267	152	17	fair	fair	ADJ
abr-267	152	18	value	value	NOUN
abr-267	152	19	of	of	ADP
abr-267	152	20	the	the	DET
abr-267	152	21	stock	stock	NOUN
abr-267	152	22	market	market	NOUN
abr-267	152	23	.	.	PUNCT
abr-267	153	1	consistent	consistent	ADJ
abr-267	153	2	with	with	ADP
abr-267	153	3	prior	prior	ADJ
abr-267	153	4	research	research	NOUN
abr-267	153	5	,	,	PUNCT
abr-267	153	6	this	this	DET
abr-267	153	7	measure	measure	NOUN
abr-267	153	8	is	be	AUX
abr-267	153	9	computed	compute	VERB
abr-267	153	10	as	as	SCONJ
abr-267	153	11	the	the	DET
abr-267	153	12	ratio	ratio	NOUN
abr-267	153	13	of	of	ADP
abr-267	153	14	market	market	NOUN
abr-267	153	15	this	this	DET
abr-267	153	16	dataset	dataset	NOUN
abr-267	153	17	is	be	AUX
abr-267	153	18	constructed	construct	VERB
abr-267	153	19	using	use	VERB
abr-267	153	20	the	the	DET
abr-267	153	21	sec	sec	PROPN
abr-267	153	22	and	and	CCONJ
abr-267	153	23	department	department	PROPN
abr-267	153	24	of	of	ADP
abr-267	153	25	justice	justice	PROPN
abr-267	153	26	enforcement	enforcement	PROPN
abr-267	153	27	action	action	NOUN
abr-267	153	28	database	database	NOUN
abr-267	153	29	for	for	ADP
abr-267	153	30	corporate	corporate	ADJ
abr-267	153	31	misrepresentation	misrepresentation	NOUN
abr-267	153	32	compiled	compile	VERB
abr-267	153	33	by	by	ADP
abr-267	153	34	karpoff	karpoff	PROPN
abr-267	153	35	,	,	PUNCT
abr-267	153	36	lee	lee	PROPN
abr-267	153	37	,	,	PUNCT
abr-267	153	38	and	and	CCONJ
abr-267	153	39	martin	martin	PROPN
abr-267	153	40	(	(	PUNCT
abr-267	153	41	klm	klm	PROPN
abr-267	153	42	)	)	PUNCT
abr-267	153	43	between	between	ADP
abr-267	153	44	1973	1973	NUM
abr-267	153	45	and	and	CCONJ
abr-267	153	46	2010	2010	NUM
abr-267	153	47	and	and	CCONJ
abr-267	153	48	annual	annual	ADJ
abr-267	153	49	standard	standard	NOUN
abr-267	153	50	and	and	CCONJ
abr-267	153	51	poor	poor	ADJ
abr-267	153	52	’s	’s	PART
abr-267	153	53	compustat	compustat	NOUN
abr-267	153	54	industrial	industrial	ADJ
abr-267	153	55	files	file	NOUN
abr-267	153	56	.	.	PUNCT
abr-267	154	1	the	the	DET
abr-267	154	2	sample	sample	NOUN
abr-267	154	3	consists	consist	VERB
abr-267	154	4	of	of	ADP
abr-267	154	5	136	136	NUM
abr-267	154	6	firms	firm	NOUN
abr-267	154	7	subject	subject	ADJ
abr-267	154	8	to	to	ADP
abr-267	154	9	enforcement	enforcement	NOUN
abr-267	154	10	actions	action	NOUN
abr-267	154	11	for	for	ADP
abr-267	154	12	violating	violate	VERB
abr-267	154	13	one	one	NUM
abr-267	154	14	or	or	CCONJ
abr-267	154	15	more	more	ADJ
abr-267	154	16	of	of	ADP
abr-267	154	17	the	the	DET
abr-267	154	18	books	book	NOUN
abr-267	154	19	and	and	CCONJ
abr-267	154	20	records	record	NOUN
abr-267	154	21	,	,	PUNCT
abr-267	154	22	internal	internal	ADJ
abr-267	154	23	controls	control	NOUN
abr-267	154	24	,	,	PUNCT
abr-267	154	25	or	or	CCONJ
abr-267	154	26	circumvention	circumvention	NOUN
abr-267	154	27	provisions	provision	NOUN
abr-267	154	28	outlined	outline	VERB
abr-267	154	29	by	by	ADP
abr-267	154	30	the	the	DET
abr-267	154	31	securities	securities	PROPN
abr-267	154	32	exchange	exchange	PROPN
abr-267	154	33	act	act	NOUN
abr-267	154	34	of	of	ADP
abr-267	154	35	1934	1934	NUM
abr-267	154	36	.	.	PUNCT
abr-267	155	1	number	number	NOUN
abr-267	155	2	of	of	ADP
abr-267	155	3	firms	firm	NOUN
abr-267	155	4	number	number	NOUN
abr-267	155	5	of	of	ADP
abr-267	155	6	restatements	restatement	NOUN
abr-267	155	7	all	all	DET
abr-267	155	8	enforcement	enforcement	NOUN
abr-267	155	9	actions	action	NOUN
abr-267	155	10	initiated	initiate	VERB
abr-267	155	11	by	by	ADP
abr-267	155	12	the	the	DET
abr-267	155	13	sec	sec	PROPN
abr-267	155	14	and	and	CCONJ
abr-267	155	15	doj	doj	PROPN
abr-267	155	16	in	in	ADP
abr-267	155	17	klm	klm	PROPN
abr-267	155	18	database	database	NOUN
abr-267	155	19	between	between	ADP
abr-267	155	20	1973	1973	NUM
abr-267	155	21	and	and	CCONJ
abr-267	155	22	2010	2010	NUM
abr-267	155	23	(	(	PUNCT
abr-267	155	24	i.e.	i.e.	X
abr-267	155	25	,	,	PUNCT
abr-267	155	26	fraudulent	fraudulent	ADJ
abr-267	155	27	financial	financial	ADJ
abr-267	155	28	reporting	reporting	NOUN
abr-267	155	29	,	,	PUNCT
abr-267	155	30	bribery	bribery	NOUN
abr-267	155	31	,	,	PUNCT
abr-267	155	32	criminal	criminal	ADJ
abr-267	155	33	obstruction	obstruction	NOUN
abr-267	155	34	/	/	SYM
abr-267	155	35	perjury	perjury	NOUN
abr-267	155	36	,	,	PUNCT
abr-267	155	37	1933	1933	NUM
abr-267	155	38	securities	security	NOUN
abr-267	155	39	act	act	PROPN
abr-267	155	40	fraud	fraud	PROPN
abr-267	155	41	,	,	PUNCT
abr-267	155	42	etc	etc	X
abr-267	155	43	.	.	X
abr-267	155	44	)	)	PUNCT
abr-267	156	1	945	945	NUM
abr-267	156	2	1102	1102	NUM
abr-267	156	3	less	less	ADJ
abr-267	156	4	:	:	PUNCT
abr-267	156	5	–	–	PUNCT
abr-267	156	6	firms	firm	NOUN
abr-267	156	7	identified	identify	VERB
abr-267	156	8	by	by	ADP
abr-267	156	9	the	the	DET
abr-267	156	10	sec	sec	PROPN
abr-267	156	11	for	for	ADP
abr-267	156	12	having	having	AUX
abr-267	156	13	intentionally	intentionally	ADV
abr-267	156	14	misrepresented	misrepresent	VERB
abr-267	156	15	their	their	PRON
abr-267	156	16	financial	financial	ADJ
abr-267	156	17	statements	statement	NOUN
abr-267	156	18	(	(	PUNCT
abr-267	156	19	namely	namely	ADV
abr-267	156	20	,	,	PUNCT
abr-267	156	21	those	those	PRON
abr-267	156	22	identified	identify	VERB
abr-267	156	23	by	by	ADP
abr-267	156	24	the	the	DET
abr-267	156	25	sec	sec	PROPN
abr-267	156	26	as	as	ADP
abr-267	156	27	having	having	AUX
abr-267	156	28	intentionally	intentionally	ADV
abr-267	156	29	violated	violate	VERB
abr-267	156	30	of	of	ADP
abr-267	156	31	one	one	NUM
abr-267	156	32	or	or	CCONJ
abr-267	156	33	more	more	ADJ
abr-267	156	34	of	of	ADP
abr-267	156	35	the	the	DET
abr-267	156	36	three	three	NUM
abr-267	156	37	provisions	provision	NOUN
abr-267	156	38	of	of	ADP
abr-267	156	39	securities	security	NOUN
abr-267	156	40	exchange	exchange	PROPN
abr-267	156	41	act	act	NOUN
abr-267	156	42	of	of	ADP
abr-267	156	43	1934	1934	NUM
abr-267	156	44	252	252	NUM
abr-267	156	45	294	294	NUM
abr-267	156	46	–	–	PUNCT
abr-267	156	47	firms	firm	NOUN
abr-267	156	48	with	with	ADP
abr-267	156	49	multiple	multiple	ADJ
abr-267	156	50	fraudulent	fraudulent	ADJ
abr-267	156	51	restatements	restatement	NOUN
abr-267	156	52	(	(	PUNCT
abr-267	156	53	10	10	NUM
abr-267	156	54	firms	firm	NOUN
abr-267	156	55	had	have	AUX
abr-267	156	56	2	2	NUM
abr-267	156	57	restatements	restatement	NOUN
abr-267	156	58	)	)	PUNCT
abr-267	156	59	10	10	NUM
abr-267	156	60	20	20	NUM
abr-267	156	61	–	–	PUNCT
abr-267	156	62	firms	firm	NOUN
abr-267	156	63	with	with	ADP
abr-267	156	64	no	no	DET
abr-267	156	65	identifiable	identifiable	ADJ
abr-267	156	66	restatement	restatement	NOUN
abr-267	156	67	announcement	announcement	NOUN
abr-267	156	68	date	date	NOUN
abr-267	156	69	57	57	NUM
abr-267	156	70	162	162	NUM
abr-267	156	71	–	–	PUNCT
abr-267	156	72	firms	firm	NOUN
abr-267	156	73	not	not	PART
abr-267	156	74	matched	match	VERB
abr-267	156	75	to	to	PART
abr-267	156	76	compustat	compustat	VERB
abr-267	156	77	database	database	NOUN
abr-267	156	78	67	67	NUM
abr-267	156	79	67	67	NUM
abr-267	156	80	–	–	PUNCT
abr-267	156	81	firms	firm	NOUN
abr-267	156	82	with	with	ADP
abr-267	156	83	no	no	DET
abr-267	156	84	compustat	compustat	NOUN
abr-267	156	85	data	datum	NOUN
abr-267	156	86	available	available	ADJ
abr-267	156	87	during	during	ADP
abr-267	156	88	or	or	CCONJ
abr-267	156	89	after	after	ADP
abr-267	156	90	the	the	DET
abr-267	156	91	restatement	restatement	NOUN
abr-267	156	92	announcement	announcement	NOUN
abr-267	156	93	year	year	NOUN
abr-267	156	94	147	147	NUM
abr-267	156	95	147	147	NUM
abr-267	156	96	–	–	PUNCT
abr-267	156	97	restatements	restatement	NOUN
abr-267	156	98	lost	lose	VERB
abr-267	156	99	with	with	ADP
abr-267	156	100	the	the	DET
abr-267	156	101	exclusion	exclusion	NOUN
abr-267	156	102	of	of	ADP
abr-267	156	103	firms	firm	NOUN
abr-267	156	104	in	in	ADP
abr-267	156	105	the	the	DET
abr-267	156	106	financial	financial	ADJ
abr-267	156	107	and	and	CCONJ
abr-267	156	108	regulated	regulated	ADJ
abr-267	156	109	utilities	utility	NOUN
abr-267	156	110	industries	industry	NOUN
abr-267	156	111	(	(	PUNCT
abr-267	156	112	sic	sic	ADJ
abr-267	156	113	codes	code	NOUN
abr-267	156	114	6000	6000	NUM
abr-267	156	115	-	-	SYM
abr-267	156	116	6999	6999	NUM
abr-267	156	117	and	and	CCONJ
abr-267	156	118	4900	4900	NUM
abr-267	156	119	-	-	SYM
abr-267	156	120	4999	4999	NUM
abr-267	156	121	)	)	PUNCT
abr-267	156	122	and	and	CCONJ
abr-267	156	123	those	those	PRON
abr-267	156	124	for	for	ADP
abr-267	156	125	which	which	PRON
abr-267	156	126	advertising	advertising	NOUN
abr-267	156	127	,	,	PUNCT
abr-267	156	128	tobin	tobin	PROPN
abr-267	156	129	’s	’s	PART
abr-267	156	130	q	q	NOUN
abr-267	156	131	and	and	CCONJ
abr-267	156	132	control	control	NOUN
abr-267	156	133	variables	variable	NOUN
abr-267	156	134	are	be	AUX
abr-267	156	135	missing	miss	VERB
abr-267	156	136	.	.	PUNCT
abr-267	157	1	154	154	NUM
abr-267	157	2	154	154	NUM
abr-267	157	3	final	final	ADJ
abr-267	157	4	sample	sample	NOUN
abr-267	157	5	firms	firm	NOUN
abr-267	157	6	with	with	ADP
abr-267	157	7	advertising	advertising	NOUN
abr-267	157	8	expenditures	expenditure	NOUN
abr-267	157	9	data	datum	NOUN
abr-267	157	10	in	in	ADP
abr-267	157	11	compustat	compustat	NOUN
abr-267	157	12	database	database	NOUN
abr-267	157	13	136	136	NUM
abr-267	157	14	136	136	NUM
abr-267	157	15	firms	firm	NOUN
abr-267	157	16	without	without	ADP
abr-267	157	17	advertising	advertise	VERB
abr-267	157	18	expenditures	expenditure	NOUN
abr-267	157	19	data	datum	NOUN
abr-267	157	20	in	in	ADP
abr-267	157	21	compustat	compustat	NOUN
abr-267	157	22	database	database	NOUN
abr-267	157	23	122	122	NUM
abr-267	157	24	122	122	NUM
abr-267	157	25	258	258	NUM
abr-267	157	26	258	258	NUM
abr-267	157	27	9	9	NUM
abr-267	157	28	value	value	NOUN
abr-267	157	29	of	of	ADP
abr-267	157	30	the	the	DET
abr-267	157	31	firm	firm	NOUN
abr-267	157	32	over	over	ADP
abr-267	157	33	the	the	DET
abr-267	157	34	replacement	replacement	NOUN
abr-267	157	35	value	value	NOUN
abr-267	157	36	of	of	ADP
abr-267	157	37	its	its	PRON
abr-267	157	38	assets	asset	NOUN
abr-267	157	39	where	where	SCONJ
abr-267	157	40	the	the	DET
abr-267	157	41	market	market	NOUN
abr-267	157	42	value	value	NOUN
abr-267	157	43	of	of	ADP
abr-267	157	44	assets	asset	NOUN
abr-267	157	45	is	be	AUX
abr-267	157	46	equals	equal	VERB
abr-267	157	47	to	to	ADP
abr-267	157	48	the	the	DET
abr-267	157	49	sum	sum	NOUN
abr-267	157	50	of	of	ADP
abr-267	157	51	book	book	NOUN
abr-267	157	52	value	value	NOUN
abr-267	157	53	of	of	ADP
abr-267	157	54	assets	asset	NOUN
abr-267	157	55	and	and	CCONJ
abr-267	157	56	market	market	NOUN
abr-267	157	57	value	value	NOUN
abr-267	157	58	of	of	ADP
abr-267	157	59	equity	equity	NOUN
abr-267	157	60	less	less	ADJ
abr-267	157	61	the	the	DET
abr-267	157	62	sum	sum	NOUN
abr-267	157	63	of	of	ADP
abr-267	157	64	book	book	NOUN
abr-267	157	65	value	value	NOUN
abr-267	157	66	of	of	ADP
abr-267	157	67	equity	equity	NOUN
abr-267	157	68	and	and	CCONJ
abr-267	157	69	deferred	deferred	ADJ
abr-267	157	70	taxes	taxis	NOUN
abr-267	157	71	(	(	PUNCT
abr-267	157	72	hirshleifer	hirshleifer	NOUN
abr-267	157	73	et	et	PROPN
abr-267	157	74	al	al	PROPN
abr-267	157	75	.	.	PROPN
abr-267	157	76	,	,	PUNCT
abr-267	157	77	2012	2012	NUM
abr-267	157	78	)	)	PUNCT
abr-267	157	79	.	.	PUNCT
abr-267	158	1	control	control	NOUN
abr-267	158	2	variables	variable	NOUN
abr-267	158	3	.	.	PUNCT
abr-267	159	1	multiple	multiple	ADJ
abr-267	159	2	firm	firm	NOUN
abr-267	159	3	and	and	CCONJ
abr-267	159	4	industry	industry	NOUN
abr-267	159	5	-	-	PUNCT
abr-267	159	6	level	level	NOUN
abr-267	159	7	factors	factor	NOUN
abr-267	159	8	are	be	AUX
abr-267	159	9	controlled	control	VERB
abr-267	159	10	for	for	ADP
abr-267	159	11	in	in	ADP
abr-267	159	12	this	this	DET
abr-267	159	13	examination	examination	NOUN
abr-267	159	14	.	.	PUNCT
abr-267	160	1	among	among	ADP
abr-267	160	2	the	the	DET
abr-267	160	3	firm	firm	ADJ
abr-267	160	4	-	-	PUNCT
abr-267	160	5	level	level	NOUN
abr-267	160	6	controls	control	NOUN
abr-267	160	7	,	,	PUNCT
abr-267	160	8	firm	firm	ADJ
abr-267	160	9	size	size	NOUN
abr-267	160	10	(	(	PUNCT
abr-267	160	11	logassets	logasset	NOUN
abr-267	160	12	)	)	PUNCT
abr-267	160	13	is	be	AUX
abr-267	160	14	measured	measure	VERB
abr-267	160	15	as	as	ADP
abr-267	160	16	the	the	DET
abr-267	160	17	natural	natural	ADJ
abr-267	160	18	logarithm	logarithm	NOUN
abr-267	160	19	of	of	ADP
abr-267	160	20	the	the	DET
abr-267	160	21	firm	firm	NOUN
abr-267	160	22	’s	’s	PART
abr-267	160	23	book	book	NOUN
abr-267	160	24	value	value	NOUN
abr-267	160	25	of	of	ADP
abr-267	160	26	total	total	ADJ
abr-267	160	27	assets	asset	NOUN
abr-267	160	28	.	.	PUNCT
abr-267	161	1	sales	sale	NOUN
abr-267	161	2	(	(	PUNCT
abr-267	161	3	logsales	logsale	NOUN
abr-267	161	4	)	)	PUNCT
abr-267	161	5	is	be	AUX
abr-267	161	6	measured	measure	VERB
abr-267	161	7	as	as	ADP
abr-267	161	8	the	the	DET
abr-267	161	9	natural	natural	ADJ
abr-267	161	10	logarithm	logarithm	NOUN
abr-267	161	11	of	of	ADP
abr-267	161	12	annual	annual	ADJ
abr-267	161	13	sales	sale	NOUN
abr-267	161	14	.	.	PUNCT
abr-267	162	1	return	return	NOUN
abr-267	162	2	on	on	ADP
abr-267	162	3	assets	asset	NOUN
abr-267	162	4	(	(	PUNCT
abr-267	162	5	roa	roa	NOUN
abr-267	162	6	)	)	PUNCT
abr-267	162	7	controls	control	VERB
abr-267	162	8	for	for	ADP
abr-267	162	9	firm	firm	ADJ
abr-267	162	10	profitability	profitability	NOUN
abr-267	162	11	and	and	CCONJ
abr-267	162	12	is	be	AUX
abr-267	162	13	defined	define	VERB
abr-267	162	14	as	as	ADP
abr-267	162	15	operating	operate	VERB
abr-267	162	16	income	income	NOUN
abr-267	162	17	before	before	ADP
abr-267	162	18	depreciation	depreciation	NOUN
abr-267	162	19	scaled	scale	VERB
abr-267	162	20	by	by	ADP
abr-267	162	21	the	the	DET
abr-267	162	22	book	book	NOUN
abr-267	162	23	value	value	NOUN
abr-267	162	24	of	of	ADP
abr-267	162	25	its	its	PRON
abr-267	162	26	total	total	ADJ
abr-267	162	27	assets	asset	NOUN
abr-267	162	28	.	.	PUNCT
abr-267	163	1	capital	capital	NOUN
abr-267	163	2	intensity	intensity	NOUN
abr-267	163	3	(	(	PUNCT
abr-267	163	4	ppe	ppe	PROPN
abr-267	163	5	/	/	SYM
abr-267	163	6	emp	emp	NOUN
abr-267	163	7	)	)	PUNCT
abr-267	163	8	is	be	AUX
abr-267	163	9	captured	capture	VERB
abr-267	163	10	by	by	ADP
abr-267	163	11	the	the	DET
abr-267	163	12	ratio	ratio	NOUN
abr-267	163	13	of	of	ADP
abr-267	163	14	net	net	ADJ
abr-267	163	15	property	property	NOUN
abr-267	163	16	,	,	PUNCT
abr-267	163	17	plant	plant	NOUN
abr-267	163	18	,	,	PUNCT
abr-267	163	19	and	and	CCONJ
abr-267	163	20	equipment	equipment	NOUN
abr-267	163	21	to	to	ADP
abr-267	163	22	the	the	DET
abr-267	163	23	number	number	NOUN
abr-267	163	24	of	of	ADP
abr-267	163	25	employees	employee	NOUN
abr-267	163	26	,	,	PUNCT
abr-267	163	27	and	and	CCONJ
abr-267	163	28	firms	firm	NOUN
abr-267	163	29	’	’	PART
abr-267	163	30	market	market	NOUN
abr-267	163	31	value	value	NOUN
abr-267	163	32	of	of	ADP
abr-267	163	33	equity	equity	NOUN
abr-267	163	34	(	(	PUNCT
abr-267	163	35	mve	mve	NOUN
abr-267	163	36	)	)	PUNCT
abr-267	163	37	is	be	AUX
abr-267	163	38	the	the	DET
abr-267	163	39	product	product	NOUN
abr-267	163	40	of	of	ADP
abr-267	163	41	a	a	DET
abr-267	163	42	firm	firm	NOUN
abr-267	163	43	’s	’s	PART
abr-267	163	44	common	common	ADJ
abr-267	163	45	shares	share	NOUN
abr-267	163	46	outstanding	outstanding	ADJ
abr-267	163	47	multiplied	multiply	VERB
abr-267	163	48	by	by	ADP
abr-267	163	49	its	its	PRON
abr-267	163	50	annual	annual	ADJ
abr-267	163	51	closing	closing	NOUN
abr-267	163	52	price	price	NOUN
abr-267	163	53	.	.	PUNCT
abr-267	164	1	additionally	additionally	ADV
abr-267	164	2	,	,	PUNCT
abr-267	164	3	market	market	NOUN
abr-267	164	4	-	-	PUNCT
abr-267	164	5	to	to	ADP
abr-267	164	6	-	-	PUNCT
abr-267	164	7	book	book	NOUN
abr-267	164	8	is	be	AUX
abr-267	164	9	measured	measure	VERB
abr-267	164	10	as	as	ADP
abr-267	164	11	the	the	DET
abr-267	164	12	ratio	ratio	NOUN
abr-267	164	13	of	of	ADP
abr-267	164	14	(	(	PUNCT
abr-267	164	15	book	book	NOUN
abr-267	164	16	value	value	NOUN
abr-267	164	17	of	of	ADP
abr-267	164	18	assets	asset	NOUN
abr-267	164	19	–	–	PUNCT
abr-267	164	20	book	book	NOUN
abr-267	164	21	value	value	NOUN
abr-267	164	22	of	of	ADP
abr-267	164	23	equity	equity	NOUN
abr-267	164	24	+	+	CCONJ
abr-267	164	25	value	value	NOUN
abr-267	164	26	of	of	ADP
abr-267	164	27	equity	equity	NOUN
abr-267	164	28	)	)	PUNCT
abr-267	164	29	to	to	ADP
abr-267	164	30	book	book	NOUN
abr-267	164	31	value	value	NOUN
abr-267	164	32	of	of	ADP
abr-267	164	33	total	total	ADJ
abr-267	164	34	assets	asset	NOUN
abr-267	164	35	.	.	PUNCT
abr-267	165	1	consumer	consumer	NOUN
abr-267	165	2	firms	firm	NOUN
abr-267	165	3	(	(	PUNCT
abr-267	165	4	consumer	consumer	NOUN
abr-267	165	5	)	)	PUNCT
abr-267	165	6	are	be	AUX
abr-267	165	7	also	also	ADV
abr-267	165	8	specified	specify	VERB
abr-267	165	9	among	among	ADP
abr-267	165	10	the	the	DET
abr-267	165	11	control	control	NOUN
abr-267	165	12	variables	variable	NOUN
abr-267	165	13	.	.	PUNCT
abr-267	166	1	the	the	DET
abr-267	166	2	age	age	NOUN
abr-267	166	3	of	of	ADP
abr-267	166	4	the	the	DET
abr-267	166	5	firm	firm	NOUN
abr-267	166	6	(	(	PUNCT
abr-267	166	7	logage	logage	NOUN
abr-267	166	8	)	)	PUNCT
abr-267	166	9	,	,	PUNCT
abr-267	166	10	defined	define	VERB
abr-267	166	11	as	as	ADP
abr-267	166	12	the	the	DET
abr-267	166	13	natural	natural	ADJ
abr-267	166	14	logarithm	logarithm	NOUN
abr-267	166	15	of	of	ADP
abr-267	166	16	the	the	DET
abr-267	166	17	number	number	NOUN
abr-267	166	18	of	of	ADP
abr-267	166	19	years	year	NOUN
abr-267	166	20	the	the	DET
abr-267	166	21	firm	firm	NOUN
abr-267	166	22	has	have	AUX
abr-267	166	23	been	be	AUX
abr-267	166	24	listed	list	VERB
abr-267	166	25	in	in	ADP
abr-267	166	26	the	the	DET
abr-267	166	27	compustat	compustat	NOUN
abr-267	166	28	database	database	NOUN
abr-267	166	29	,	,	PUNCT
abr-267	166	30	is	be	AUX
abr-267	166	31	also	also	ADV
abr-267	166	32	accounted	account	VERB
abr-267	166	33	for	for	ADP
abr-267	166	34	.	.	PUNCT
abr-267	167	1	lastly	lastly	ADV
abr-267	167	2	,	,	PUNCT
abr-267	167	3	industry	industry	NOUN
abr-267	167	4	competition	competition	NOUN
abr-267	167	5	is	be	AUX
abr-267	167	6	controlled	control	VERB
abr-267	167	7	for	for	ADP
abr-267	167	8	using	use	VERB
abr-267	167	9	the	the	DET
abr-267	167	10	herfindahl	herfindahl	NOUN
abr-267	167	11	-	-	PUNCT
abr-267	167	12	hirschman	hirschman	NOUN
abr-267	167	13	index	index	NOUN
abr-267	167	14	(	(	PUNCT
abr-267	167	15	hhi	hhi	NOUN
abr-267	167	16	)	)	PUNCT
abr-267	167	17	.	.	PUNCT
abr-267	168	1	to	to	PART
abr-267	168	2	minimize	minimize	VERB
abr-267	168	3	the	the	DET
abr-267	168	4	effect	effect	NOUN
abr-267	168	5	of	of	ADP
abr-267	168	6	outliers	outlier	NOUN
abr-267	168	7	,	,	PUNCT
abr-267	168	8	all	all	DET
abr-267	168	9	the	the	DET
abr-267	168	10	continuous	continuous	ADJ
abr-267	168	11	and	and	CCONJ
abr-267	168	12	ratio	ratio	NOUN
abr-267	168	13	variables	variable	NOUN
abr-267	168	14	are	be	AUX
abr-267	168	15	winsorized	winsorize	VERB
abr-267	168	16	at	at	ADP
abr-267	168	17	the	the	DET
abr-267	168	18	1st	1st	ADJ
abr-267	168	19	and	and	CCONJ
abr-267	168	20	99th	99th	ADJ
abr-267	168	21	percentile	percentile	ADJ
abr-267	168	22	levels	level	NOUN
abr-267	168	23	.	.	PUNCT
abr-267	169	1	moreover	moreover	ADV
abr-267	169	2	,	,	PUNCT
abr-267	169	3	year	year	NOUN
abr-267	169	4	dummies	dummy	NOUN
abr-267	169	5	are	be	AUX
abr-267	169	6	also	also	ADV
abr-267	169	7	included	include	VERB
abr-267	169	8	in	in	ADP
abr-267	169	9	the	the	DET
abr-267	169	10	regression	regression	NOUN
abr-267	169	11	analysis	analysis	NOUN
abr-267	169	12	to	to	PART
abr-267	169	13	control	control	VERB
abr-267	169	14	for	for	ADP
abr-267	169	15	potential	potential	ADJ
abr-267	169	16	market	market	NOUN
abr-267	169	17	-	-	PUNCT
abr-267	169	18	wide	wide	ADJ
abr-267	169	19	fluctuations	fluctuation	NOUN
abr-267	169	20	and	and	CCONJ
abr-267	169	21	business	business	NOUN
abr-267	169	22	cycle	cycle	NOUN
abr-267	169	23	effects	effect	NOUN
abr-267	169	24	.	.	PUNCT
abr-267	170	1	empirical	empirical	ADJ
abr-267	170	2	analysis	analysis	NOUN
abr-267	170	3	and	and	CCONJ
abr-267	170	4	results	result	VERB
abr-267	170	5	summary	summary	NOUN
abr-267	170	6	statistics	statistic	NOUN
abr-267	170	7	table	table	NOUN
abr-267	170	8	2	2	NUM
abr-267	170	9	presents	present	NOUN
abr-267	170	10	summary	summary	NOUN
abr-267	170	11	information	information	NOUN
abr-267	170	12	for	for	ADP
abr-267	170	13	the	the	DET
abr-267	170	14	sample	sample	NOUN
abr-267	170	15	of	of	ADP
abr-267	170	16	misreporting	misreporte	VERB
abr-267	170	17	firms	firm	NOUN
abr-267	170	18	with	with	ADP
abr-267	170	19	available	available	ADJ
abr-267	170	20	advertising	advertising	NOUN
abr-267	170	21	data	datum	NOUN
abr-267	170	22	in	in	ADP
abr-267	170	23	the	the	DET
abr-267	170	24	compustat	compustat	NOUN
abr-267	170	25	database	database	NOUN
abr-267	170	26	along	along	ADP
abr-267	170	27	with	with	ADP
abr-267	170	28	a	a	DET
abr-267	170	29	sample	sample	NOUN
abr-267	170	30	of	of	ADP
abr-267	170	31	misreporting	misreporte	VERB
abr-267	170	32	firms	firm	NOUN
abr-267	170	33	without	without	ADP
abr-267	170	34	available	available	ADJ
abr-267	170	35	advertising	advertising	NOUN
abr-267	170	36	expenditures	expenditure	NOUN
abr-267	170	37	.	.	PUNCT
abr-267	171	1	on	on	ADP
abr-267	171	2	average	average	ADJ
abr-267	171	3	,	,	PUNCT
abr-267	171	4	the	the	DET
abr-267	171	5	sample	sample	NOUN
abr-267	171	6	of	of	ADP
abr-267	171	7	136	136	NUM
abr-267	171	8	misreporting	misreporte	VERB
abr-267	171	9	firms	firm	NOUN
abr-267	171	10	spend	spend	VERB
abr-267	171	11	over	over	ADP
abr-267	171	12	$	$	SYM
abr-267	171	13	97	97	NUM
abr-267	171	14	million	million	NUM
abr-267	171	15	annually	annually	ADV
abr-267	171	16	on	on	ADP
abr-267	171	17	advertising	advertising	NOUN
abr-267	171	18	.	.	PUNCT
abr-267	172	1	additionally	additionally	ADV
abr-267	172	2	,	,	PUNCT
abr-267	172	3	the	the	DET
abr-267	172	4	average	average	ADJ
abr-267	172	5	annual	annual	ADJ
abr-267	172	6	growth	growth	NOUN
abr-267	172	7	rate	rate	NOUN
abr-267	172	8	of	of	ADP
abr-267	172	9	advertising	advertising	NOUN
abr-267	172	10	expenditures	expenditure	NOUN
abr-267	172	11	for	for	ADP
abr-267	172	12	these	these	DET
abr-267	172	13	firms	firm	NOUN
abr-267	172	14	is	be	AUX
abr-267	172	15	20.6	20.6	NUM
abr-267	172	16	%	%	NOUN
abr-267	172	17	.	.	PUNCT
abr-267	173	1	unless	unless	SCONJ
abr-267	173	2	otherwise	otherwise	ADV
abr-267	173	3	noted	note	VERB
abr-267	173	4	,	,	PUNCT
abr-267	173	5	the	the	DET
abr-267	173	6	empirical	empirical	ADJ
abr-267	173	7	tests	test	NOUN
abr-267	173	8	are	be	AUX
abr-267	173	9	conducted	conduct	VERB
abr-267	173	10	using	use	VERB
abr-267	173	11	all	all	DET
abr-267	173	12	non	non	ADJ
abr-267	173	13	-	-	ADJ
abr-267	173	14	missing	missing	ADJ
abr-267	173	15	firm	firm	ADJ
abr-267	173	16	-	-	PUNCT
abr-267	173	17	year	year	NOUN
abr-267	173	18	observations	observation	NOUN
abr-267	173	19	for	for	ADP
abr-267	173	20	the	the	DET
abr-267	173	21	sample	sample	NOUN
abr-267	173	22	firms	firm	NOUN
abr-267	173	23	with	with	ADP
abr-267	173	24	available	available	ADJ
abr-267	173	25	advertising	advertising	NOUN
abr-267	173	26	expenditures	expenditure	NOUN
abr-267	173	27	data	datum	NOUN
abr-267	173	28	.	.	PUNCT
abr-267	174	1	this	this	DET
abr-267	174	2	approach	approach	NOUN
abr-267	174	3	is	be	AUX
abr-267	174	4	consistent	consistent	ADJ
abr-267	174	5	with	with	ADP
abr-267	174	6	prior	prior	ADJ
abr-267	174	7	studies	study	NOUN
abr-267	174	8	focusing	focus	VERB
abr-267	174	9	on	on	ADP
abr-267	174	10	advertising	advertising	NOUN
abr-267	174	11	around	around	ADP
abr-267	174	12	financial	financial	ADJ
abr-267	174	13	events	event	NOUN
abr-267	174	14	(	(	PUNCT
abr-267	174	15	see	see	VERB
abr-267	174	16	belo	belo	PROPN
abr-267	174	17	et	et	PROPN
abr-267	174	18	al	al	PROPN
abr-267	174	19	.	.	PROPN
abr-267	174	20	,	,	PUNCT
abr-267	174	21	2014	2014	NUM
abr-267	174	22	;	;	PUNCT
abr-267	174	23	madsen	madsen	PROPN
abr-267	174	24	&	&	CCONJ
abr-267	174	25	niessner	niessner	PROPN
abr-267	174	26	,	,	PUNCT
abr-267	174	27	2019	2019	NUM
abr-267	174	28	;	;	PUNCT
abr-267	174	29	lou	lou	PROPN
abr-267	174	30	,	,	PUNCT
abr-267	174	31	2014	2014	NUM
abr-267	174	32	)	)	PUNCT
abr-267	174	33	.	.	PUNCT
abr-267	175	1	table	table	NOUN
abr-267	175	2	2	2	NUM
abr-267	175	3	–	–	PUNCT
abr-267	175	4	summary	summary	NOUN
abr-267	175	5	statistics	statistic	NOUN
abr-267	175	6	panel	panel	NOUN
abr-267	175	7	a	a	DET
abr-267	175	8	:	:	PUNCT
abr-267	175	9	misreporting	misreporte	VERB
abr-267	175	10	firms	firm	NOUN
abr-267	175	11	with	with	ADP
abr-267	175	12	available	available	ADJ
abr-267	175	13	advertising	advertising	NOUN
abr-267	175	14	expenditures	expenditure	NOUN
abr-267	175	15	data	datum	NOUN
abr-267	175	16	in	in	ADP
abr-267	175	17	compustat	compustat	NOUN
abr-267	175	18	variable	variable	NOUN
abr-267	175	19	n	n	ADP
abr-267	175	20	mean	mean	VERB
abr-267	175	21	std	std	PROPN
abr-267	175	22	.	.	PROPN
abr-267	176	1	dev	dev	PROPN
abr-267	176	2	.	.	PUNCT
abr-267	177	1	min	min	PROPN
abr-267	177	2	median	median	PROPN
abr-267	177	3	max	max	PROPN
abr-267	177	4	restatement	restatement	VERB
abr-267	177	5	2122	2122	NUM
abr-267	177	6	0.064	0.064	NUM
abr-267	177	7	0.245	0.245	NUM
abr-267	177	8	0.000	0.000	NUM
abr-267	177	9	0.000	0.000	NUM
abr-267	177	10	1.000	1.000	NUM
abr-267	177	11	total	total	ADJ
abr-267	177	12	assets	asset	NOUN
abr-267	177	13	[	[	PUNCT
abr-267	177	14	$	$	SYM
abr-267	177	15	m	m	NOUN
abr-267	177	16	]	]	X
abr-267	177	17	2122	2122	NUM
abr-267	177	18	3314.278	3314.278	NUM
abr-267	177	19	8871.554	8871.554	NUM
abr-267	177	20	0.409	0.409	NUM
abr-267	177	21	257.346	257.346	NUM
abr-267	177	22	59000.000	59000.000	NUM
abr-267	177	23	market	market	NOUN
abr-267	177	24	value	value	NOUN
abr-267	177	25	of	of	ADP
abr-267	177	26	equity	equity	NOUN
abr-267	177	27	[	[	X
abr-267	177	28	$	$	SYM
abr-267	177	29	m	m	NOUN
abr-267	177	30	]	]	X
abr-267	177	31	2122	2122	NUM
abr-267	177	32	4112.693	4112.693	NUM
abr-267	177	33	13000.000	13000.000	NUM
abr-267	177	34	0.783	0.783	NUM
abr-267	177	35	221.882	221.882	NUM
abr-267	177	36	85000.000	85000.000	NUM
abr-267	177	37	market	market	NOUN
abr-267	177	38	-	-	PUNCT
abr-267	177	39	to	to	ADP
abr-267	177	40	-	-	PUNCT
abr-267	177	41	book	book	NOUN
abr-267	177	42	2122	2122	NUM
abr-267	177	43	2.009	2.009	NUM
abr-267	177	44	2.463	2.463	NUM
abr-267	177	45	0.204	0.204	NUM
abr-267	177	46	1.241	1.241	NUM
abr-267	177	47	20.578	20.578	NUM
abr-267	177	48	return	return	NOUN
abr-267	177	49	on	on	ADP
abr-267	177	50	assets	asset	NOUN
abr-267	177	51	2122	2122	NUM
abr-267	177	52	0.038	0.038	NUM
abr-267	177	53	0.339	0.339	NUM
abr-267	177	54	-2.365	-2.365	NOUN
abr-267	177	55	0.112	0.112	NUM
abr-267	177	56	0.432	0.432	NUM
abr-267	177	57	herfindahl	herfindahl	NOUN
abr-267	177	58	-	-	PUNCT
abr-267	177	59	hirschman	hirschman	NOUN
abr-267	177	60	index	index	NOUN
abr-267	177	61	2122	2122	NUM
abr-267	177	62	0.375	0.375	NUM
abr-267	177	63	0.212	0.212	NUM
abr-267	177	64	0.109	0.109	NUM
abr-267	177	65	0.317	0.317	NUM
abr-267	177	66	1.000	1.000	NUM
abr-267	177	67	property	property	NOUN
abr-267	177	68	plant	plant	NOUN
abr-267	177	69	equipment	equipment	NOUN
abr-267	177	70	/	/	SYM
abr-267	177	71	employees	employee	NOUN
abr-267	177	72	2122	2122	NUM
abr-267	177	73	41.813	41.813	NUM
abr-267	177	74	90.044	90.044	NUM
abr-267	177	75	0.839	0.839	NUM
abr-267	177	76	19.225	19.225	NUM
abr-267	177	77	1801.882	1801.882	NUM
abr-267	177	78	sales	sale	NOUN
abr-267	177	79	[	[	PUNCT
abr-267	177	80	$	$	SYM
abr-267	177	81	m	m	NOUN
abr-267	177	82	]	]	X
abr-267	177	83	2122	2122	NUM
abr-267	177	84	3311.776	3311.776	NUM
abr-267	177	85	7976.582	7976.582	NUM
abr-267	177	86	0.014	0.014	NUM
abr-267	177	87	310.486	310.486	NUM
abr-267	177	88	44000.000	44000.000	NUM
abr-267	177	89	tobins	tobin	VERB
abr-267	177	90	q	q	NOUN
abr-267	177	91	2122	2122	NUM
abr-267	177	92	2.365	2.365	NUM
abr-267	177	93	2.517	2.517	NUM
abr-267	177	94	0.603	0.603	NUM
abr-267	177	95	1.550	1.550	NUM
abr-267	177	96	21.373	21.373	NUM
abr-267	177	97	advertising	advertising	NOUN
abr-267	177	98	expenditures	expenditure	NOUN
abr-267	177	99	[	[	X
abr-267	177	100	$	$	SYM
abr-267	177	101	m	m	NOUN
abr-267	177	102	]	]	X
abr-267	177	103	2122	2122	NUM
abr-267	177	104	97.032	97.032	NUM
abr-267	177	105	294.062	294.062	NUM
abr-267	177	106	0.000	0.000	NUM
abr-267	177	107	3.899	3.899	NUM
abr-267	177	108	1800.000	1800.000	NUM
abr-267	177	109	%	%	NOUN
abr-267	177	110	growth	growth	NOUN
abr-267	177	111	in	in	ADP
abr-267	177	112	advertising	advertise	VERB
abr-267	177	113	2122	2122	NUM
abr-267	177	114	0.206	0.206	NUM
abr-267	177	115	0.763	0.763	NUM
abr-267	177	116	-1.000	-1.000	NUM
abr-267	177	117	0.022	0.022	NUM
abr-267	177	118	3.482	3.482	NUM
abr-267	177	119	firm	firm	ADJ
abr-267	177	120	age	age	NOUN
abr-267	177	121	*	*	PUNCT
abr-267	178	1	[	[	X
abr-267	178	2	years	year	NOUN
abr-267	178	3	]	]	X
abr-267	178	4	2122	2122	NUM
abr-267	178	5	22.084	22.084	NUM
abr-267	178	6	15.809	15.809	NUM
abr-267	178	7	3.000	3.000	NUM
abr-267	178	8	17.000	17.000	NUM
abr-267	178	9	57.000	57.000	NUM
abr-267	178	10	10	10	NUM
abr-267	178	11	baseline	baseline	NOUN
abr-267	178	12	results	result	NOUN
abr-267	178	13	:	:	PUNCT
abr-267	178	14	restatement	restatement	NOUN
abr-267	178	15	,	,	PUNCT
abr-267	178	16	advertising	advertising	NOUN
abr-267	178	17	investment	investment	NOUN
abr-267	178	18	,	,	PUNCT
abr-267	178	19	and	and	CCONJ
abr-267	178	20	firm	firm	ADJ
abr-267	178	21	value	value	NOUN
abr-267	178	22	this	this	DET
abr-267	178	23	examination	examination	NOUN
abr-267	178	24	is	be	AUX
abr-267	178	25	guided	guide	VERB
abr-267	178	26	by	by	ADP
abr-267	178	27	the	the	DET
abr-267	178	28	marketing	marketing	NOUN
abr-267	178	29	,	,	PUNCT
abr-267	178	30	management	management	NOUN
abr-267	178	31	,	,	PUNCT
abr-267	178	32	and	and	CCONJ
abr-267	178	33	accounting	accounting	NOUN
abr-267	178	34	literature	literature	NOUN
abr-267	178	35	,	,	PUNCT
abr-267	178	36	the	the	DET
abr-267	178	37	average	average	ADJ
abr-267	178	38	effect	effect	NOUN
abr-267	178	39	of	of	ADP
abr-267	178	40	fraudulent	fraudulent	ADJ
abr-267	178	41	restatement	restatement	NOUN
abr-267	178	42	announcements	announcement	NOUN
abr-267	178	43	on	on	ADP
abr-267	178	44	the	the	DET
abr-267	178	45	advertising	advertising	NOUN
abr-267	178	46	spending	spending	NOUN
abr-267	178	47	and	and	CCONJ
abr-267	178	48	firm	firm	ADJ
abr-267	178	49	value	value	NOUN
abr-267	178	50	of	of	ADP
abr-267	178	51	the	the	DET
abr-267	178	52	sample	sample	NOUN
abr-267	178	53	firms	firm	NOUN
abr-267	178	54	is	be	AUX
abr-267	178	55	examined	examine	VERB
abr-267	178	56	.	.	PUNCT
abr-267	179	1	preliminary	preliminary	ADJ
abr-267	179	2	assessments	assessment	NOUN
abr-267	179	3	are	be	AUX
abr-267	179	4	made	make	VERB
abr-267	179	5	using	use	VERB
abr-267	179	6	the	the	DET
abr-267	179	7	following	follow	VERB
abr-267	179	8	ordinary	ordinary	ADJ
abr-267	179	9	least	least	ADJ
abr-267	179	10	squares	square	NOUN
abr-267	179	11	(	(	PUNCT
abr-267	179	12	ols	ol	NOUN
abr-267	179	13	)	)	PUNCT
abr-267	179	14	regression	regression	NOUN
abr-267	179	15	model	model	NOUN
abr-267	179	16	,	,	PUNCT
abr-267	179	17	𝑙𝑜𝑔𝐴𝑑𝑥𝑖,𝑡	𝑙𝑜𝑔𝐴𝑑𝑥𝑖,𝑡	PROPN
abr-267	179	18	(	(	PUNCT
abr-267	179	19	𝑄𝑖,𝑡	𝑄𝑖,𝑡	PROPN
abr-267	179	20	)	)	PUNCT
abr-267	179	21	=	=	SYM
abr-267	179	22	𝛼	𝛼	PROPN
abr-267	179	23	+	+	CCONJ
abr-267	179	24	β1𝑅𝑒𝑠𝑡𝑎𝑡𝑒𝑚𝑒𝑛𝑡𝑖,𝑡	β1𝑅𝑒𝑠𝑡𝑎𝑡𝑒𝑚𝑒𝑛𝑡𝑖,𝑡	ADJ
abr-267	179	25	+	+	PUNCT
abr-267	180	1	𝛾𝑍𝑖,𝑡	𝛾𝑍𝑖,𝑡	ADJ
abr-267	180	2	+	+	CCONJ
abr-267	180	3	𝐼𝑛𝑑𝑢𝑠𝑡𝑟𝑦𝑖	𝐼𝑛𝑑𝑢𝑠𝑡𝑟𝑦𝑖	PROPN
abr-267	180	4	+	+	CCONJ
abr-267	180	5	𝑌𝑒𝑎𝑟𝑡	𝑌𝑒𝑎𝑟𝑡	PROPN
abr-267	180	6	+	+	CCONJ
abr-267	180	7	𝜖𝑖,𝑡	𝜖𝑖,𝑡	ADJ
abr-267	180	8	,	,	PUNCT
abr-267	180	9	(	(	PUNCT
abr-267	180	10	1	1	X
abr-267	180	11	)	)	PUNCT
abr-267	180	12	where	where	SCONJ
abr-267	180	13	i	i	PRON
abr-267	180	14	and	and	CCONJ
abr-267	180	15	t	t	PROPN
abr-267	180	16	reference	reference	NOUN
abr-267	180	17	the	the	DET
abr-267	180	18	firm	firm	ADJ
abr-267	180	19	and	and	CCONJ
abr-267	180	20	time	time	NOUN
abr-267	180	21	index	index	NOUN
abr-267	180	22	,	,	PUNCT
abr-267	180	23	respectively	respectively	ADV
abr-267	180	24	.	.	PUNCT
abr-267	181	1	the	the	DET
abr-267	181	2	dependent	dependent	ADJ
abr-267	181	3	variables	variable	NOUN
abr-267	181	4	are	be	AUX
abr-267	181	5	logadx	logadx	NOUN
abr-267	181	6	and	and	CCONJ
abr-267	181	7	q	q	X
abr-267	181	8	—	—	PUNCT
abr-267	181	9	the	the	DET
abr-267	181	10	previously	previously	ADV
abr-267	181	11	defined	define	VERB
abr-267	181	12	measures	measure	NOUN
abr-267	181	13	of	of	ADP
abr-267	181	14	annual	annual	ADJ
abr-267	181	15	advertising	advertising	NOUN
abr-267	181	16	expenditures	expenditure	NOUN
abr-267	181	17	and	and	CCONJ
abr-267	181	18	firm	firm	ADJ
abr-267	181	19	value	value	NOUN
abr-267	181	20	,	,	PUNCT
abr-267	181	21	respectively	respectively	ADV
abr-267	181	22	.	.	PUNCT
abr-267	182	1	in	in	ADP
abr-267	182	2	this	this	DET
abr-267	182	3	model	model	NOUN
abr-267	182	4	,	,	PUNCT
abr-267	182	5	restatement	restatement	NOUN
abr-267	182	6	is	be	AUX
abr-267	182	7	the	the	DET
abr-267	182	8	independent	independent	ADJ
abr-267	182	9	variable	variable	NOUN
abr-267	182	10	of	of	ADP
abr-267	182	11	interest	interest	NOUN
abr-267	182	12	.	.	PUNCT
abr-267	183	1	the	the	DET
abr-267	183	2	coefficient	coefficient	NOUN
abr-267	183	3	associated	associate	VERB
abr-267	183	4	with	with	ADP
abr-267	183	5	this	this	DET
abr-267	183	6	variable	variable	NOUN
abr-267	183	7	(	(	PUNCT
abr-267	183	8	β1	β1	PROPN
abr-267	183	9	)	)	PUNCT
abr-267	183	10	captures	capture	VERB
abr-267	183	11	the	the	DET
abr-267	183	12	difference	difference	NOUN
abr-267	183	13	in	in	ADP
abr-267	183	14	logadx	logadx	NOUN
abr-267	183	15	(	(	PUNCT
abr-267	183	16	q	q	NOUN
abr-267	183	17	)	)	PUNCT
abr-267	183	18	between	between	ADP
abr-267	183	19	the	the	DET
abr-267	183	20	restatement	restatement	NOUN
abr-267	183	21	announcement	announcement	NOUN
abr-267	183	22	year	year	NOUN
abr-267	183	23	and	and	CCONJ
abr-267	183	24	all	all	DET
abr-267	183	25	other	other	ADJ
abr-267	183	26	years	year	NOUN
abr-267	183	27	for	for	ADP
abr-267	183	28	the	the	DET
abr-267	183	29	average	average	ADJ
abr-267	183	30	misreporting	misreporte	VERB
abr-267	183	31	firm	firm	NOUN
abr-267	183	32	in	in	ADP
abr-267	183	33	the	the	DET
abr-267	183	34	sample	sample	NOUN
abr-267	183	35	.	.	PUNCT
abr-267	184	1	z	z	NOUN
abr-267	184	2	is	be	AUX
abr-267	184	3	a	a	DET
abr-267	184	4	vector	vector	NOUN
abr-267	184	5	of	of	ADP
abr-267	184	6	the	the	DET
abr-267	184	7	control	control	NOUN
abr-267	184	8	variables	variable	NOUN
abr-267	184	9	(	(	PUNCT
abr-267	184	10	logassetst-1	logassetst-1	PROPN
abr-267	184	11	,	,	PUNCT
abr-267	184	12	market	market	NOUN
abr-267	184	13	-	-	PUNCT
abr-267	184	14	to	to	ADP
abr-267	184	15	-	-	PUNCT
abr-267	184	16	bookt-1	bookt-1	VERB
abr-267	184	17	,	,	PUNCT
abr-267	184	18	hhit-1	hhit-1	NOUN
abr-267	184	19	,	,	PUNCT
abr-267	184	20	consumer	consumer	NOUN
abr-267	184	21	,	,	PUNCT
abr-267	184	22	and	and	CCONJ
abr-267	184	23	logadxt-1	logadxt-1	NUM
abr-267	184	24	when	when	SCONJ
abr-267	184	25	logadxt	logadxt	NOUN
abr-267	184	26	is	be	AUX
abr-267	184	27	the	the	DET
abr-267	184	28	dependent	dependent	ADJ
abr-267	184	29	variable	variable	NOUN
abr-267	184	30	and	and	CCONJ
abr-267	184	31	logassetst-1	logassetst-1	PROPN
abr-267	184	32	,	,	PUNCT
abr-267	184	33	logsales_growtht-1	logsales_growtht-1	ADV
abr-267	184	34	,	,	PUNCT
abr-267	184	35	hhit-1	hhit-1	PROPN
abr-267	184	36	,	,	PUNCT
abr-267	184	37	logppe	logppe	PROPN
abr-267	184	38	/	/	SYM
abr-267	184	39	empt-1	empt-1	NUM
abr-267	184	40	,	,	PUNCT
abr-267	184	41	and	and	CCONJ
abr-267	184	42	logadxt-1	logadxt-1	PRON
abr-267	184	43	when	when	SCONJ
abr-267	184	44	qt	qt	NOUN
abr-267	184	45	is	be	AUX
abr-267	184	46	the	the	DET
abr-267	184	47	dependent	dependent	ADJ
abr-267	184	48	variable	variable	NOUN
abr-267	184	49	)	)	PUNCT
abr-267	184	50	.	.	PUNCT
abr-267	185	1	year	year	NOUN
abr-267	185	2	and	and	CCONJ
abr-267	185	3	industry	industry	NOUN
abr-267	185	4	fixed	fix	VERB
abr-267	185	5	effects	effect	NOUN
abr-267	185	6	are	be	AUX
abr-267	185	7	also	also	ADV
abr-267	185	8	included	include	VERB
abr-267	185	9	to	to	PART
abr-267	185	10	account	account	NOUN
abr-267	185	11	time	time	NOUN
abr-267	185	12	and	and	CCONJ
abr-267	185	13	industry	industry	NOUN
abr-267	185	14	trend	trend	NOUN
abr-267	185	15	effects	effect	NOUN
abr-267	185	16	,	,	PUNCT
abr-267	185	17	and	and	CCONJ
abr-267	185	18	standard	standard	ADJ
abr-267	185	19	errors	error	NOUN
abr-267	185	20	clustered	cluster	VERB
abr-267	185	21	at	at	ADP
abr-267	185	22	the	the	DET
abr-267	185	23	firm	firm	ADJ
abr-267	185	24	level	level	NOUN
abr-267	185	25	.	.	PUNCT
abr-267	186	1	the	the	DET
abr-267	186	2	results	result	NOUN
abr-267	186	3	for	for	ADP
abr-267	186	4	equation	equation	NOUN
abr-267	186	5	1	1	NUM
abr-267	186	6	are	be	AUX
abr-267	186	7	presented	present	VERB
abr-267	186	8	in	in	ADP
abr-267	186	9	table	table	NOUN
abr-267	186	10	3	3	NUM
abr-267	186	11	.	.	PUNCT
abr-267	186	12	as	as	SCONJ
abr-267	186	13	expected	expect	VERB
abr-267	186	14	,	,	PUNCT
abr-267	186	15	restatement	restatement	NOUN
abr-267	186	16	announcements	announcement	NOUN
abr-267	186	17	events	event	NOUN
abr-267	186	18	are	be	AUX
abr-267	186	19	shown	show	VERB
abr-267	186	20	to	to	PART
abr-267	186	21	have	have	VERB
abr-267	186	22	a	a	DET
abr-267	186	23	significantly	significantly	ADV
abr-267	186	24	negative	negative	ADJ
abr-267	186	25	effect	effect	NOUN
abr-267	186	26	on	on	ADP
abr-267	186	27	annual	annual	ADJ
abr-267	186	28	advertising	advertising	NOUN
abr-267	186	29	expenditures	expenditure	NOUN
abr-267	186	30	and	and	CCONJ
abr-267	186	31	firm	firm	ADJ
abr-267	186	32	value	value	NOUN
abr-267	186	33	.	.	PUNCT
abr-267	187	1	more	more	ADV
abr-267	187	2	specifically	specifically	ADV
abr-267	187	3	,	,	PUNCT
abr-267	187	4	as	as	SCONJ
abr-267	187	5	shown	show	VERB
abr-267	187	6	in	in	ADP
abr-267	187	7	panel	panel	NOUN
abr-267	187	8	a	a	PRON
abr-267	187	9	of	of	ADP
abr-267	187	10	table	table	NOUN
abr-267	187	11	3	3	NUM
abr-267	187	12	,	,	PUNCT
abr-267	187	13	restatement	restatement	NOUN
abr-267	187	14	announcements	announcement	NOUN
abr-267	187	15	have	have	VERB
abr-267	187	16	a	a	DET
abr-267	187	17	negative	negative	ADJ
abr-267	187	18	and	and	CCONJ
abr-267	187	19	significant	significant	ADJ
abr-267	187	20	impact	impact	NOUN
abr-267	187	21	on	on	ADP
abr-267	187	22	logadx	logadx	NOUN
abr-267	187	23	.	.	PUNCT
abr-267	188	1	this	this	DET
abr-267	188	2	effect	effect	NOUN
abr-267	188	3	is	be	AUX
abr-267	188	4	consistent	consistent	ADJ
abr-267	188	5	in	in	ADP
abr-267	188	6	the	the	DET
abr-267	188	7	univariate	univariate	ADJ
abr-267	188	8	(	(	PUNCT
abr-267	188	9	column	column	NOUN
abr-267	188	10	1	1	NUM
abr-267	188	11	;	;	PUNCT
abr-267	188	12	β	β	X
abr-267	188	13	=	=	SYM
abr-267	188	14	-.219	-.219	PROPN
abr-267	188	15	,	,	PUNCT
abr-267	188	16	p	p	X
abr-267	188	17	<	<	X
abr-267	188	18	.05	.05	NUM
abr-267	188	19	)	)	PUNCT
abr-267	188	20	and	and	CCONJ
abr-267	188	21	multivariate	multivariate	NOUN
abr-267	188	22	(	(	PUNCT
abr-267	188	23	column	column	NOUN
abr-267	188	24	1	1	NUM
abr-267	188	25	;	;	PUNCT
abr-267	188	26	β	β	X
abr-267	188	27	=	=	SYM
abr-267	188	28	-.098	-.098	PROPN
abr-267	188	29	,	,	PUNCT
abr-267	188	30	p	p	X
abr-267	188	31	<	<	X
abr-267	188	32	.01	.01	NUM
abr-267	188	33	)	)	PUNCT
abr-267	188	34	setting	setting	NOUN
abr-267	188	35	.	.	PUNCT
abr-267	189	1	the	the	DET
abr-267	189	2	observed	observed	ADJ
abr-267	189	3	relationship	relationship	NOUN
abr-267	189	4	between	between	ADP
abr-267	189	5	restatement	restatement	NOUN
abr-267	189	6	announcement	announcement	NOUN
abr-267	189	7	and	and	CCONJ
abr-267	189	8	advertising	advertising	NOUN
abr-267	189	9	expenditures	expenditure	NOUN
abr-267	189	10	is	be	AUX
abr-267	189	11	also	also	ADV
abr-267	189	12	shown	show	VERB
abr-267	189	13	to	to	PART
abr-267	189	14	become	become	VERB
abr-267	189	15	more	more	ADV
abr-267	189	16	significant	significant	ADJ
abr-267	189	17	when	when	SCONJ
abr-267	189	18	consumer	consumer	NOUN
abr-267	189	19	firms	firm	NOUN
abr-267	189	20	(	(	PUNCT
abr-267	189	21	column	column	NOUN
abr-267	189	22	3	3	NUM
abr-267	189	23	)	)	PUNCT
abr-267	189	24	and	and	CCONJ
abr-267	189	25	advertising	advertising	NOUN
abr-267	189	26	expenditures	expenditure	NOUN
abr-267	189	27	(	(	PUNCT
abr-267	189	28	column	column	NOUN
abr-267	189	29	4	4	NUM
abr-267	189	30	)	)	PUNCT
abr-267	189	31	are	be	AUX
abr-267	189	32	added	add	VERB
abr-267	189	33	to	to	ADP
abr-267	189	34	the	the	DET
abr-267	189	35	control	control	NOUN
abr-267	189	36	variables	variable	NOUN
abr-267	189	37	.	.	PUNCT
abr-267	190	1	the	the	DET
abr-267	190	2	results	result	NOUN
abr-267	190	3	presented	present	VERB
abr-267	190	4	in	in	ADP
abr-267	190	5	panel	panel	NOUN
abr-267	190	6	b	b	PROPN
abr-267	190	7	of	of	ADP
abr-267	190	8	table	table	NOUN
abr-267	190	9	3	3	NUM
abr-267	190	10	show	show	VERB
abr-267	190	11	that	that	SCONJ
abr-267	190	12	restatement	restatement	NOUN
abr-267	190	13	announcements	announcement	NOUN
abr-267	190	14	also	also	ADV
abr-267	190	15	have	have	VERB
abr-267	190	16	a	a	DET
abr-267	190	17	negative	negative	ADJ
abr-267	190	18	and	and	CCONJ
abr-267	190	19	highly	highly	ADV
abr-267	190	20	significant	significant	ADJ
abr-267	190	21	effect	effect	NOUN
abr-267	190	22	on	on	ADP
abr-267	190	23	firm	firm	ADJ
abr-267	190	24	value	value	NOUN
abr-267	190	25	.	.	PUNCT
abr-267	191	1	specifically	specifically	ADV
abr-267	191	2	,	,	PUNCT
abr-267	191	3	in	in	ADP
abr-267	191	4	the	the	DET
abr-267	191	5	univariate	univariate	ADJ
abr-267	191	6	setting	setting	NOUN
abr-267	191	7	(	(	PUNCT
abr-267	191	8	column	column	NOUN
abr-267	191	9	1	1	NUM
abr-267	191	10	)	)	PUNCT
abr-267	191	11	,	,	PUNCT
abr-267	191	12	restatement	restatement	NOUN
abr-267	191	13	announcements	announcement	NOUN
abr-267	191	14	instigates	instigate	VERB
abr-267	191	15	significant	significant	ADJ
abr-267	191	16	declines	decline	NOUN
abr-267	191	17	in	in	ADP
abr-267	191	18	q	q	PROPN
abr-267	191	19	(	(	PUNCT
abr-267	191	20	β	β	X
abr-267	191	21	=	=	SYM
abr-267	191	22	-.451	-.451	PROPN
abr-267	191	23	,	,	PUNCT
abr-267	191	24	p	p	X
abr-267	191	25	<	<	X
abr-267	191	26	.05	.05	NUM
abr-267	191	27	)	)	PUNCT
abr-267	191	28	.	.	PUNCT
abr-267	192	1	this	this	DET
abr-267	192	2	relationship	relationship	NOUN
abr-267	192	3	remains	remain	VERB
abr-267	192	4	negative	negative	ADJ
abr-267	192	5	and	and	CCONJ
abr-267	192	6	increases	increase	NOUN
abr-267	192	7	in	in	ADP
abr-267	192	8	significance	significance	NOUN
abr-267	192	9	after	after	ADP
abr-267	192	10	controlling	control	VERB
abr-267	192	11	for	for	ADP
abr-267	192	12	the	the	DET
abr-267	192	13	previously	previously	ADV
abr-267	192	14	defined	define	VERB
abr-267	192	15	list	list	NOUN
abr-267	192	16	of	of	ADP
abr-267	192	17	confounding	confound	VERB
abr-267	192	18	factors	factor	NOUN
abr-267	192	19	—	—	PUNCT
abr-267	192	20	β	β	X
abr-267	192	21	=	=	SYM
abr-267	192	22	-.458	-.458	PROPN
abr-267	192	23	,	,	PUNCT
abr-267	192	24	p	p	X
abr-267	192	25	<	<	X
abr-267	192	26	.01	.01	NUM
abr-267	192	27	in	in	ADP
abr-267	192	28	columns	column	NOUN
abr-267	192	29	2	2	NUM
abr-267	192	30	and	and	CCONJ
abr-267	192	31	β	β	X
abr-267	192	32	=	=	SYM
abr-267	192	33	-.438	-.438	PROPN
abr-267	192	34	,	,	PUNCT
abr-267	192	35	p	p	X
abr-267	192	36	<	<	X
abr-267	192	37	.01	.01	NUM
abr-267	192	38	in	in	ADP
abr-267	192	39	column	column	NOUN
abr-267	192	40	3	3	NUM
abr-267	192	41	.	.	PUNCT
abr-267	193	1	overall	overall	ADJ
abr-267	193	2	the	the	DET
abr-267	193	3	results	result	NOUN
abr-267	193	4	in	in	ADP
abr-267	193	5	panel	panel	NOUN
abr-267	193	6	a	a	DET
abr-267	193	7	of	of	ADP
abr-267	193	8	table	table	NOUN
abr-267	193	9	3	3	NUM
abr-267	193	10	suggest	suggest	VERB
abr-267	193	11	that	that	SCONJ
abr-267	193	12	fraudulent	fraudulent	ADJ
abr-267	193	13	restatements	restatement	NOUN
abr-267	193	14	have	have	VERB
abr-267	193	15	a	a	DET
abr-267	193	16	negative	negative	ADJ
abr-267	193	17	impact	impact	NOUN
abr-267	193	18	on	on	ADP
abr-267	193	19	advertising	advertising	NOUN
abr-267	193	20	expenditures	expenditure	NOUN
abr-267	193	21	—	—	PUNCT
abr-267	193	22	providing	provide	VERB
abr-267	193	23	baseline	baseline	NOUN
abr-267	193	24	support	support	NOUN
abr-267	193	25	for	for	ADP
abr-267	193	26	the	the	DET
abr-267	193	27	expectations	expectation	NOUN
abr-267	193	28	of	of	ADP
abr-267	193	29	h2a	h2a	NOUN
abr-267	193	30	(	(	PUNCT
abr-267	193	31	and	and	CCONJ
abr-267	193	32	against	against	ADP
abr-267	193	33	that	that	PRON
abr-267	193	34	of	of	ADP
abr-267	193	35	h1a	h1a	NOUN
abr-267	193	36	)	)	PUNCT
abr-267	193	37	.	.	PUNCT
abr-267	194	1	the	the	DET
abr-267	194	2	results	result	NOUN
abr-267	194	3	in	in	ADP
abr-267	194	4	panel	panel	NOUN
abr-267	194	5	b	b	PROPN
abr-267	194	6	of	of	ADP
abr-267	194	7	table	table	NOUN
abr-267	194	8	3	3	NUM
abr-267	194	9	corroborate	corroborate	VERB
abr-267	194	10	the	the	DET
abr-267	194	11	expectation	expectation	NOUN
abr-267	194	12	that	that	SCONJ
abr-267	194	13	misreporting	misreporte	VERB
abr-267	194	14	panel	panel	NOUN
abr-267	194	15	b	b	NOUN
abr-267	194	16	:	:	PUNCT
abr-267	194	17	misreporting	misreporte	VERB
abr-267	194	18	firms	firm	NOUN
abr-267	194	19	without	without	ADP
abr-267	194	20	available	available	ADJ
abr-267	194	21	advertising	advertising	NOUN
abr-267	194	22	expenditures	expenditure	NOUN
abr-267	194	23	data	datum	NOUN
abr-267	194	24	in	in	ADP
abr-267	194	25	compustat	compustat	NOUN
abr-267	194	26	variable	variable	NOUN
abr-267	194	27	n	n	ADP
abr-267	194	28	mean	mean	VERB
abr-267	194	29	std	std	PROPN
abr-267	194	30	.	.	PROPN
abr-267	195	1	dev	dev	PROPN
abr-267	195	2	.	.	PUNCT
abr-267	196	1	min	min	PROPN
abr-267	196	2	median	median	PROPN
abr-267	196	3	max	max	PROPN
abr-267	196	4	restatement	restatement	NOUN
abr-267	196	5	1564	1564	NUM
abr-267	196	6	0.070	0.070	NUM
abr-267	196	7	0.256	0.256	NUM
abr-267	196	8	0.000	0.000	NUM
abr-267	196	9	0.000	0.000	NUM
abr-267	196	10	1.000	1.000	NUM
abr-267	196	11	total	total	ADJ
abr-267	196	12	assets	asset	NOUN
abr-267	196	13	[	[	PUNCT
abr-267	196	14	$	$	SYM
abr-267	196	15	m	m	NOUN
abr-267	196	16	]	]	X
abr-267	196	17	1564	1564	NUM
abr-267	196	18	1761.159	1761.159	NUM
abr-267	196	19	4679.757	4679.757	PROPN
abr-267	196	20	0.848	0.848	NUM
abr-267	196	21	120.976	120.976	NUM
abr-267	196	22	39000.000	39000.000	NUM
abr-267	196	23	market	market	NOUN
abr-267	196	24	value	value	NOUN
abr-267	196	25	of	of	ADP
abr-267	196	26	equity	equity	NOUN
abr-267	196	27	[	[	X
abr-267	196	28	$	$	SYM
abr-267	196	29	m	m	NOUN
abr-267	196	30	]	]	X
abr-267	196	31	1564	1564	NUM
abr-267	196	32	1560.040	1560.040	NUM
abr-267	196	33	5820.896	5820.896	NUM
abr-267	196	34	0.671	0.671	NUM
abr-267	196	35	110.404	110.404	NUM
abr-267	196	36	73000.000	73000.000	NUM
abr-267	196	37	market	market	NOUN
abr-267	196	38	-	-	PUNCT
abr-267	196	39	to	to	ADP
abr-267	196	40	-	-	PUNCT
abr-267	196	41	book	book	NOUN
abr-267	196	42	1564	1564	NUM
abr-267	196	43	1.755	1.755	NUM
abr-267	196	44	2.227	2.227	NUM
abr-267	196	45	0.199	0.199	NUM
abr-267	196	46	1.047	1.047	NUM
abr-267	196	47	14.715	14.715	NUM
abr-267	196	48	return	return	NOUN
abr-267	196	49	on	on	ADP
abr-267	196	50	assets	asset	NOUN
abr-267	196	51	1564	1564	NUM
abr-267	196	52	-0.004	-0.004	SYM
abr-267	196	53	0.387	0.387	NUM
abr-267	196	54	-2.365	-2.365	NOUN
abr-267	196	55	0.092	0.092	NUM
abr-267	196	56	0.400	0.400	NUM
abr-267	196	57	herfindahl	herfindahl	NOUN
abr-267	196	58	-	-	PUNCT
abr-267	196	59	hirschman	hirschman	NOUN
abr-267	196	60	index	index	NOUN
abr-267	196	61	1564	1564	NUM
abr-267	196	62	0.024	0.024	NUM
abr-267	196	63	0.018	0.018	NUM
abr-267	196	64	0.008	0.008	NUM
abr-267	196	65	0.019	0.019	NUM
abr-267	196	66	0.133	0.133	NUM
abr-267	196	67	property	property	NOUN
abr-267	196	68	plant	plant	NOUN
abr-267	196	69	equipment	equipment	NOUN
abr-267	196	70	/	/	SYM
abr-267	196	71	employees	employee	NOUN
abr-267	196	72	1564	1564	NUM
abr-267	196	73	57.728	57.728	NUM
abr-267	196	74	121.435	121.435	NUM
abr-267	196	75	1.416	1.416	NUM
abr-267	196	76	20.912	20.912	NUM
abr-267	196	77	742.747	742.747	NUM
abr-267	196	78	sales	sale	NOUN
abr-267	196	79	[	[	PUNCT
abr-267	196	80	$	$	SYM
abr-267	196	81	m	m	NOUN
abr-267	196	82	]	]	X
abr-267	196	83	1564	1564	NUM
abr-267	196	84	2242.177	2242.177	NUM
abr-267	196	85	7068.434	7068.434	NUM
abr-267	196	86	0.030	0.030	NUM
abr-267	196	87	141.555	141.555	NUM
abr-267	196	88	48000.000	48000.000	NUM
abr-267	196	89	tobins	tobin	NOUN
abr-267	196	90	q	q	NOUN
abr-267	196	91	1564	1564	NUM
abr-267	196	92	2.137	2.137	NUM
abr-267	196	93	2.390	2.390	NUM
abr-267	196	94	0.572	0.572	NUM
abr-267	196	95	1.378	1.378	NUM
abr-267	196	96	16.076	16.076	NUM
abr-267	196	97	firm	firm	ADJ
abr-267	196	98	age	age	NOUN
abr-267	196	99	[	[	X
abr-267	196	100	years	year	NOUN
abr-267	196	101	]	]	X
abr-267	196	102	1564	1564	NUM
abr-267	196	103	17.416	17.416	NUM
abr-267	196	104	12.575	12.575	NUM
abr-267	196	105	3.000	3.000	NUM
abr-267	196	106	12.000	12.000	NUM
abr-267	196	107	57.000	57.000	NUM
abr-267	196	108	11	11	NUM
abr-267	196	109	negatively	negatively	ADV
abr-267	196	110	impacts	impact	VERB
abr-267	196	111	shareholder	shareholder	NOUN
abr-267	196	112	activity	activity	NOUN
abr-267	196	113	(	(	PUNCT
abr-267	196	114	karpoffet	karpoffet	PROPN
abr-267	196	115	al	al	PROPN
abr-267	196	116	.	.	PROPN
abr-267	196	117	,	,	PUNCT
abr-267	196	118	2008a	2008a	NUM
abr-267	196	119	)	)	PUNCT
abr-267	196	120	.	.	PUNCT
abr-267	197	1	additionally	additionally	ADV
abr-267	197	2	,	,	PUNCT
abr-267	197	3	baseline	baseline	ADJ
abr-267	197	4	support	support	NOUN
abr-267	197	5	is	be	AUX
abr-267	197	6	provided	provide	VERB
abr-267	197	7	for	for	ADP
abr-267	197	8	h1b	h1b	NOUN
abr-267	197	9	(	(	PUNCT
abr-267	197	10	and	and	CCONJ
abr-267	197	11	against	against	ADP
abr-267	197	12	h2b	h2b	PROPN
abr-267	197	13	)	)	PUNCT
abr-267	197	14	regarding	regard	VERB
abr-267	197	15	the	the	DET
abr-267	197	16	potential	potential	NOUN
abr-267	197	17	for	for	ADP
abr-267	197	18	advertising	advertising	NOUN
abr-267	197	19	to	to	PART
abr-267	197	20	reduce	reduce	VERB
abr-267	197	21	the	the	DET
abr-267	197	22	negative	negative	ADJ
abr-267	197	23	impact	impact	NOUN
abr-267	197	24	of	of	ADP
abr-267	197	25	restatement	restatement	NOUN
abr-267	197	26	on	on	ADP
abr-267	197	27	firm	firm	ADJ
abr-267	197	28	value	value	NOUN
abr-267	197	29	.	.	PUNCT
abr-267	198	1	specifically	specifically	ADV
abr-267	198	2	,	,	PUNCT
abr-267	198	3	in	in	ADP
abr-267	198	4	column	column	NOUN
abr-267	198	5	3	3	NUM
abr-267	198	6	in	in	ADP
abr-267	198	7	panel	panel	PROPN
abr-267	198	8	b	b	PROPN
abr-267	198	9	of	of	ADP
abr-267	198	10	table	table	NOUN
abr-267	198	11	3	3	NUM
abr-267	198	12	,	,	PUNCT
abr-267	198	13	the	the	DET
abr-267	198	14	effect	effect	NOUN
abr-267	198	15	of	of	ADP
abr-267	198	16	restatement	restatement	NOUN
abr-267	198	17	on	on	ADP
abr-267	198	18	q	q	PROPN
abr-267	198	19	is	be	AUX
abr-267	198	20	shown	show	VERB
abr-267	198	21	to	to	PART
abr-267	198	22	be	be	AUX
abr-267	198	23	negative	negative	ADJ
abr-267	198	24	and	and	CCONJ
abr-267	198	25	significant	significant	ADJ
abr-267	198	26	(	(	PUNCT
abr-267	198	27	β	β	X
abr-267	198	28	=	=	SYM
abr-267	198	29	-.438	-.438	PROPN
abr-267	198	30	,	,	PUNCT
abr-267	198	31	p	p	X
abr-267	198	32	<	<	X
abr-267	198	33	.01	.01	NUM
abr-267	198	34	)	)	PUNCT
abr-267	198	35	while	while	SCONJ
abr-267	198	36	the	the	DET
abr-267	198	37	effect	effect	NOUN
abr-267	198	38	of	of	ADP
abr-267	198	39	logadx	logadx	NOUN
abr-267	198	40	on	on	ADP
abr-267	198	41	q	q	PROPN
abr-267	198	42	is	be	AUX
abr-267	198	43	shown	show	VERB
abr-267	198	44	to	to	PART
abr-267	198	45	be	be	AUX
abr-267	198	46	positive	positive	ADJ
abr-267	198	47	and	and	CCONJ
abr-267	198	48	significant	significant	ADJ
abr-267	198	49	(	(	PUNCT
abr-267	198	50	β	β	X
abr-267	198	51	=	=	SYM
abr-267	198	52	.384	.384	NUM
abr-267	198	53	,	,	PUNCT
abr-267	198	54	p	p	X
abr-267	198	55	<	<	X
abr-267	198	56	.01	.01	NUM
abr-267	198	57	)	)	PUNCT
abr-267	198	58	.	.	PUNCT
abr-267	199	1	table	table	NOUN
abr-267	199	2	3	3	NUM
abr-267	199	3	baseline	baseline	NOUN
abr-267	199	4	regressions	regression	NOUN
abr-267	199	5	this	this	DET
abr-267	199	6	table	table	NOUN
abr-267	199	7	shows	show	VERB
abr-267	199	8	ols	ol	NOUN
abr-267	199	9	regression	regression	NOUN
abr-267	199	10	results	result	NOUN
abr-267	199	11	of	of	ADP
abr-267	199	12	the	the	DET
abr-267	199	13	effects	effect	NOUN
abr-267	199	14	of	of	ADP
abr-267	199	15	restatement	restatement	NOUN
abr-267	199	16	on	on	ADP
abr-267	199	17	advertising	advertising	NOUN
abr-267	199	18	expenditures	expenditure	NOUN
abr-267	199	19	and	and	CCONJ
abr-267	199	20	tobin	tobin	PROPN
abr-267	199	21	’s	’s	PART
abr-267	199	22	q.	q.	PROPN
abr-267	199	23	coefficient	coefficient	PROPN
abr-267	199	24	estimates	estimate	NOUN
abr-267	199	25	for	for	ADP
abr-267	199	26	industry	industry	NOUN
abr-267	199	27	dummies	dummy	NOUN
abr-267	199	28	(	(	PUNCT
abr-267	199	29	based	base	VERB
abr-267	199	30	on	on	ADP
abr-267	199	31	the	the	DET
abr-267	199	32	fama	fama	NOUN
abr-267	199	33	-	-	PUNCT
abr-267	199	34	french	french	ADJ
abr-267	199	35	12	12	NUM
abr-267	199	36	industry	industry	NOUN
abr-267	199	37	classification	classification	NOUN
abr-267	199	38	)	)	PUNCT
abr-267	199	39	and	and	CCONJ
abr-267	199	40	year	year	NOUN
abr-267	199	41	dummies	dummy	NOUN
abr-267	199	42	are	be	AUX
abr-267	199	43	not	not	PART
abr-267	199	44	reported	report	VERB
abr-267	199	45	.	.	PUNCT
abr-267	200	1	t	t	PROPN
abr-267	200	2	-	-	PUNCT
abr-267	200	3	statistics	statistic	NOUN
abr-267	200	4	,	,	PUNCT
abr-267	200	5	shown	show	VERB
abr-267	200	6	in	in	ADP
abr-267	200	7	parentheses	parenthesis	NOUN
abr-267	200	8	,	,	PUNCT
abr-267	200	9	are	be	AUX
abr-267	200	10	based	base	VERB
abr-267	200	11	on	on	ADP
abr-267	200	12	standard	standard	ADJ
abr-267	200	13	errors	error	NOUN
abr-267	200	14	clustered	cluster	VERB
abr-267	200	15	at	at	ADP
abr-267	200	16	the	the	DET
abr-267	200	17	firm	firm	ADJ
abr-267	200	18	level	level	NOUN
abr-267	200	19	.	.	PUNCT
abr-267	201	1	*	*	PUNCT
abr-267	202	1	*	*	PUNCT
abr-267	202	2	*	*	PUNCT
abr-267	202	3	,	,	PUNCT
abr-267	202	4	*	*	PUNCT
abr-267	202	5	*	*	PUNCT
abr-267	202	6	,	,	PUNCT
abr-267	202	7	and	and	CCONJ
abr-267	202	8	*	*	PUNCT
abr-267	202	9	denote	denote	NOUN
abr-267	202	10	significance	significance	NOUN
abr-267	202	11	at	at	ADP
abr-267	202	12	1	1	NUM
abr-267	202	13	%	%	NOUN
abr-267	202	14	,	,	PUNCT
abr-267	202	15	5	5	NUM
abr-267	202	16	%	%	NOUN
abr-267	202	17	,	,	PUNCT
abr-267	202	18	and	and	CCONJ
abr-267	202	19	10	10	NUM
abr-267	202	20	%	%	NOUN
abr-267	202	21	respectively	respectively	ADV
abr-267	202	22	.	.	PUNCT
abr-267	203	1	panel	panel	NOUN
abr-267	203	2	a	a	DET
abr-267	203	3	:	:	PUNCT
abr-267	203	4	restatement	restatement	NOUN
abr-267	203	5	and	and	CCONJ
abr-267	203	6	advertising	advertising	NOUN
abr-267	203	7	expenditures	expenditure	NOUN
abr-267	203	8	(	(	PUNCT
abr-267	203	9	1	1	NUM
abr-267	203	10	)	)	PUNCT
abr-267	203	11	(	(	PUNCT
abr-267	203	12	2	2	NUM
abr-267	203	13	)	)	PUNCT
abr-267	203	14	(	(	PUNCT
abr-267	203	15	3	3	X
abr-267	203	16	)	)	PUNCT
abr-267	203	17	(	(	PUNCT
abr-267	203	18	4	4	X
abr-267	203	19	)	)	PUNCT
abr-267	203	20	logadvertisingt	logadvertisingt	NOUN
abr-267	203	21	logadvertisingt	logadvertisingt	NOUN
abr-267	203	22	logadvertisingt	logadvertisingt	NOUN
abr-267	203	23	logadvertisingt	logadvertisingt	NOUN
abr-267	203	24	restatement	restatement	NOUN
abr-267	203	25	-0.219	-0.219	NOUN
abr-267	203	26	*	*	PUNCT
abr-267	203	27	*	*	PUNCT
abr-267	203	28	-0.164	-0.164	NOUN
abr-267	203	29	*	*	NOUN
abr-267	203	30	*	*	PUNCT
abr-267	203	31	-0.211	-0.211	PUNCT
abr-267	203	32	*	*	PUNCT
abr-267	203	33	*	*	PUNCT
abr-267	203	34	*	*	PUNCT
abr-267	203	35	-0.098	-0.098	PUNCT
abr-267	204	1	*	*	PUNCT
abr-267	204	2	*	*	PUNCT
abr-267	204	3	*	*	PUNCT
abr-267	204	4	(	(	PUNCT
abr-267	204	5	0.109	0.109	NUM
abr-267	204	6	)	)	PUNCT
abr-267	204	7	(	(	PUNCT
abr-267	204	8	0.065	0.065	NUM
abr-267	204	9	)	)	PUNCT
abr-267	204	10	(	(	PUNCT
abr-267	204	11	0.068	0.068	NUM
abr-267	204	12	)	)	PUNCT
abr-267	204	13	(	(	PUNCT
abr-267	204	14	0.033	0.033	NUM
abr-267	204	15	)	)	PUNCT
abr-267	204	16	logassetst-1	logassetst-1	NUM
abr-267	204	17	0.750	0.750	NUM
abr-267	204	18	*	*	PUNCT
abr-267	204	19	*	*	PUNCT
abr-267	204	20	*	*	PUNCT
abr-267	204	21	0.766	0.766	NUM
abr-267	204	22	*	*	PUNCT
abr-267	204	23	*	*	PUNCT
abr-267	204	24	*	*	PUNCT
abr-267	204	25	0.037	0.037	NUM
abr-267	204	26	*	*	PUNCT
abr-267	204	27	*	*	PUNCT
abr-267	204	28	*	*	PUNCT
abr-267	204	29	(	(	PUNCT
abr-267	204	30	0.041	0.041	NUM
abr-267	204	31	)	)	PUNCT
abr-267	204	32	(	(	PUNCT
abr-267	204	33	0.040	0.040	NUM
abr-267	204	34	)	)	PUNCT
abr-267	204	35	(	(	PUNCT
abr-267	204	36	0.009	0.009	NUM
abr-267	204	37	)	)	PUNCT
abr-267	204	38	market	market	NOUN
abr-267	204	39	-	-	PUNCT
abr-267	204	40	to	to	ADP
abr-267	204	41	-	-	PUNCT
abr-267	204	42	book	book	NOUN
abr-267	204	43	0.096	0.096	NUM
abr-267	204	44	*	*	NOUN
abr-267	204	45	*	*	PUNCT
abr-267	204	46	*	*	PUNCT
abr-267	204	47	0.082	0.082	NUM
abr-267	204	48	*	*	PUNCT
abr-267	204	49	*	*	PUNCT
abr-267	204	50	*	*	NOUN
abr-267	204	51	0.018	0.018	NUM
abr-267	204	52	*	*	PUNCT
abr-267	204	53	*	*	PUNCT
abr-267	204	54	*	*	PUNCT
abr-267	204	55	(	(	PUNCT
abr-267	204	56	0.018	0.018	NUM
abr-267	204	57	)	)	PUNCT
abr-267	204	58	(	(	PUNCT
abr-267	204	59	0.022	0.022	NUM
abr-267	204	60	)	)	PUNCT
abr-267	204	61	(	(	PUNCT
abr-267	204	62	0.005	0.005	NUM
abr-267	204	63	)	)	PUNCT
abr-267	204	64	herfindahl	herfindahl	NOUN
abr-267	204	65	-	-	PUNCT
abr-267	204	66	hirschman	hirschman	NOUN
abr-267	204	67	indext1	indext1	NOUN
abr-267	204	68	0.207	0.207	NUM
abr-267	204	69	0.081	0.081	NUM
abr-267	204	70	-0.027	-0.027	NUM
abr-267	204	71	(	(	PUNCT
abr-267	204	72	0.553	0.553	NUM
abr-267	204	73	)	)	PUNCT
abr-267	204	74	(	(	PUNCT
abr-267	204	75	0.320	0.320	NUM
abr-267	204	76	)	)	PUNCT
abr-267	204	77	(	(	PUNCT
abr-267	204	78	0.049	0.049	NUM
abr-267	204	79	)	)	PUNCT
abr-267	204	80	consumer	consumer	NOUN
abr-267	204	81	0.253	0.253	NUM
abr-267	204	82	0.014	0.014	NUM
abr-267	204	83	(	(	PUNCT
abr-267	204	84	0.237	0.237	NUM
abr-267	204	85	)	)	PUNCT
abr-267	204	86	(	(	PUNCT
abr-267	204	87	0.021	0.021	NUM
abr-267	204	88	)	)	PUNCT
abr-267	204	89	logadvertisingt-1	logadvertisingt-1	NUM
abr-267	204	90	0.962	0.962	NUM
abr-267	204	91	*	*	PUNCT
abr-267	204	92	*	*	PUNCT
abr-267	204	93	*	*	PUNCT
abr-267	205	1	(	(	PUNCT
abr-267	205	2	0.010	0.010	NUM
abr-267	205	3	)	)	PUNCT
abr-267	205	4	year_dum	year_dum	PRON
abr-267	206	1	yes	yes	INTJ
abr-267	207	1	yes	yes	INTJ
abr-267	208	1	yes	yes	INTJ
abr-267	209	1	yes	yes	INTJ
abr-267	210	1	industry_dum	industry_dum	INTJ
abr-267	210	2	yes	yes	INTJ
abr-267	211	1	yes	yes	INTJ
abr-267	212	1	no	no	INTJ
abr-267	213	1	no	no	INTJ
abr-267	213	2	_	_	PROPN
abr-267	213	3	cons	con	NOUN
abr-267	213	4	3.202	3.202	NUM
abr-267	213	5	*	*	PUNCT
abr-267	213	6	*	*	PUNCT
abr-267	213	7	*	*	PUNCT
abr-267	213	8	-1.386	-1.386	PUNCT
abr-267	213	9	*	*	PUNCT
abr-267	213	10	*	*	PUNCT
abr-267	213	11	*	*	PUNCT
abr-267	213	12	-1.855	-1.855	PUNCT
abr-267	213	13	*	*	PUNCT
abr-267	213	14	*	*	PUNCT
abr-267	213	15	*	*	PUNCT
abr-267	213	16	-0.087	-0.087	INTJ
abr-267	213	17	(	(	PUNCT
abr-267	213	18	0.885	0.885	NUM
abr-267	213	19	)	)	PUNCT
abr-267	213	20	(	(	PUNCT
abr-267	213	21	0.419	0.419	NUM
abr-267	213	22	)	)	PUNCT
abr-267	213	23	(	(	PUNCT
abr-267	213	24	0.236	0.236	NUM
abr-267	213	25	)	)	PUNCT
abr-267	213	26	(	(	PUNCT
abr-267	213	27	0.058	0.058	NUM
abr-267	213	28	)	)	PUNCT
abr-267	213	29	n	n	CCONJ
abr-267	213	30	2122	2122	NUM
abr-267	213	31	1984	1984	NUM
abr-267	213	32	1984	1984	NUM
abr-267	213	33	1822	1822	NUM
abr-267	213	34	adj	adj	PROPN
abr-267	213	35	.	.	PUNCT
abr-267	213	36	r2	r2	PROPN
abr-267	213	37	0.145	0.145	NUM
abr-267	213	38	0.791	0.791	NUM
abr-267	213	39	0.770	0.770	NUM
abr-267	213	40	0.977	0.977	NUM
abr-267	213	41	panel	panel	NOUN
abr-267	213	42	b	b	NOUN
abr-267	213	43	:	:	PUNCT
abr-267	213	44	restatement	restatement	NOUN
abr-267	213	45	and	and	CCONJ
abr-267	213	46	firm	firm	ADJ
abr-267	213	47	value	value	NOUN
abr-267	213	48	(	(	PUNCT
abr-267	213	49	1	1	NUM
abr-267	213	50	)	)	PUNCT
abr-267	213	51	(	(	PUNCT
abr-267	213	52	2	2	NUM
abr-267	213	53	)	)	PUNCT
abr-267	213	54	(	(	PUNCT
abr-267	213	55	3	3	X
abr-267	213	56	)	)	PUNCT
abr-267	213	57	qt	qt	NOUN
abr-267	213	58	qt	qt	PROPN
abr-267	213	59	qt	qt	NOUN
abr-267	213	60	restatement	restatement	NOUN
abr-267	213	61	-0.451	-0.451	PUNCT
abr-267	213	62	*	*	NOUN
abr-267	213	63	*	*	PUNCT
abr-267	213	64	-0.458	-0.458	NOUN
abr-267	214	1	*	*	PUNCT
abr-267	214	2	*	*	PUNCT
abr-267	214	3	*	*	PUNCT
abr-267	214	4	-0.438	-0.438	PUNCT
abr-267	214	5	*	*	PUNCT
abr-267	214	6	*	*	PUNCT
abr-267	214	7	*	*	PUNCT
abr-267	214	8	(	(	PUNCT
abr-267	214	9	0.204	0.204	NUM
abr-267	214	10	)	)	PUNCT
abr-267	214	11	(	(	PUNCT
abr-267	214	12	0.161	0.161	NUM
abr-267	214	13	)	)	PUNCT
abr-267	214	14	(	(	PUNCT
abr-267	214	15	0.166	0.166	NUM
abr-267	214	16	)	)	PUNCT
abr-267	214	17	logassetst-1	logassetst-1	PROPN
abr-267	214	18	-0.180	-0.180	NUM
abr-267	214	19	*	*	PUNCT
abr-267	214	20	*	*	PUNCT
abr-267	214	21	*	*	PUNCT
abr-267	215	1	-0.474	-0.474	PUNCT
abr-267	215	2	*	*	PUNCT
abr-267	215	3	*	*	PUNCT
abr-267	215	4	*	*	PUNCT
abr-267	215	5	(	(	PUNCT
abr-267	215	6	0.058	0.058	NUM
abr-267	215	7	)	)	PUNCT
abr-267	215	8	(	(	PUNCT
abr-267	215	9	0.103	0.103	NUM
abr-267	215	10	)	)	PUNCT
abr-267	215	11	logsales_growtht-1	logsales_growtht-1	ADV
abr-267	215	12	0.313	0.313	NUM
abr-267	215	13	*	*	PUNCT
abr-267	215	14	*	*	PUNCT
abr-267	215	15	*	*	PUNCT
abr-267	215	16	0.345	0.345	NUM
abr-267	215	17	*	*	PUNCT
abr-267	215	18	*	*	PUNCT
abr-267	215	19	*	*	PUNCT
abr-267	215	20	(	(	PUNCT
abr-267	215	21	0.107	0.107	NUM
abr-267	215	22	)	)	PUNCT
abr-267	215	23	(	(	PUNCT
abr-267	215	24	0.118	0.118	NUM
abr-267	215	25	)	)	PUNCT
abr-267	215	26	herfindahl	herfindahl	NOUN
abr-267	215	27	-	-	PUNCT
abr-267	215	28	hirschman	hirschman	NOUN
abr-267	215	29	indext-1	indext-1	NUM
abr-267	215	30	-0.056	-0.056	NOUN
abr-267	215	31	-0.086	-0.086	NUM
abr-267	215	32	(	(	PUNCT
abr-267	215	33	0.681	0.681	NUM
abr-267	215	34	)	)	PUNCT
abr-267	215	35	(	(	PUNCT
abr-267	215	36	0.702	0.702	NUM
abr-267	215	37	)	)	PUNCT
abr-267	215	38	logproperty	logproperty	NOUN
abr-267	215	39	plant	plant	NOUN
abr-267	215	40	equipment	equipment	NOUN
abr-267	215	41	/	/	SYM
abr-267	215	42	employeest-1	employeest-1	NUM
abr-267	215	43	-0.011	-0.011	NUM
abr-267	215	44	-0.012	-0.012	INTJ
abr-267	215	45	(	(	PUNCT
abr-267	215	46	0.009	0.009	NUM
abr-267	215	47	)	)	PUNCT
abr-267	215	48	(	(	PUNCT
abr-267	215	49	0.009	0.009	NUM
abr-267	215	50	)	)	PUNCT
abr-267	215	51	logadvertisingt-1	logadvertisingt-1	NUM
abr-267	215	52	0.384	0.384	NUM
abr-267	215	53	*	*	PUNCT
abr-267	215	54	*	*	PUNCT
abr-267	215	55	*	*	PUNCT
abr-267	215	56	(	(	PUNCT
abr-267	215	57	0.096	0.096	NUM
abr-267	215	58	)	)	PUNCT
abr-267	215	59	year_dum	year_dum	PRON
abr-267	216	1	yes	yes	INTJ
abr-267	217	1	yes	yes	INTJ
abr-267	218	1	yes	yes	INTJ
abr-267	219	1	industry_dum	industry_dum	INTJ
abr-267	219	2	yes	yes	INTJ
abr-267	220	1	yes	yes	INTJ
abr-267	221	1	yes	yes	INTJ
abr-267	221	2	_	_	PUNCT
abr-267	221	3	cons	con	VERB
abr-267	221	4	1.820	1.820	NUM
abr-267	221	5	*	*	PUNCT
abr-267	221	6	*	*	PUNCT
abr-267	221	7	*	*	PUNCT
abr-267	222	1	2.499	2.499	NUM
abr-267	222	2	*	*	PUNCT
abr-267	222	3	*	*	PUNCT
abr-267	222	4	*	*	PUNCT
abr-267	222	5	3.507	3.507	NUM
abr-267	222	6	*	*	PUNCT
abr-267	222	7	*	*	PUNCT
abr-267	222	8	*	*	PUNCT
abr-267	222	9	(	(	PUNCT
abr-267	222	10	0.574	0.574	NUM
abr-267	222	11	)	)	PUNCT
abr-267	222	12	(	(	PUNCT
abr-267	222	13	0.752	0.752	NUM
abr-267	222	14	)	)	PUNCT
abr-267	222	15	(	(	PUNCT
abr-267	222	16	0.835	0.835	NUM
abr-267	222	17	)	)	PUNCT
abr-267	222	18	n	n	CCONJ
abr-267	222	19	2122	2122	NUM
abr-267	222	20	1897	1897	NUM
abr-267	222	21	1751	1751	NUM
abr-267	222	22	adj	adj	X
abr-267	222	23	.	.	PROPN
abr-267	222	24	r2	r2	PROPN
abr-267	222	25	0.121	0.121	NUM
abr-267	222	26	0.175	0.175	NUM
abr-267	222	27	0.210	0.210	NUM
abr-267	222	28	12	12	NUM
abr-267	222	29	analysis	analysis	NOUN
abr-267	222	30	of	of	ADP
abr-267	222	31	hypothesis	hypothesis	NOUN
abr-267	222	32	1a	1a	NOUN
abr-267	222	33	and	and	CCONJ
abr-267	222	34	2a	2a	NUM
abr-267	222	35	while	while	SCONJ
abr-267	222	36	the	the	DET
abr-267	222	37	results	result	NOUN
abr-267	222	38	generated	generate	VERB
abr-267	222	39	by	by	ADP
abr-267	222	40	equation	equation	NOUN
abr-267	222	41	1	1	NUM
abr-267	222	42	offer	offer	VERB
abr-267	222	43	some	some	DET
abr-267	222	44	baseline	baseline	NOUN
abr-267	222	45	support	support	NOUN
abr-267	222	46	for	for	ADP
abr-267	222	47	the	the	DET
abr-267	222	48	propositions	proposition	NOUN
abr-267	222	49	under	under	ADP
abr-267	222	50	investigation	investigation	NOUN
abr-267	222	51	,	,	PUNCT
abr-267	222	52	the	the	DET
abr-267	222	53	focus	focus	NOUN
abr-267	222	54	is	be	AUX
abr-267	222	55	limited	limit	VERB
abr-267	222	56	to	to	ADP
abr-267	222	57	a	a	DET
abr-267	222	58	general	general	ADJ
abr-267	222	59	explanation	explanation	NOUN
abr-267	222	60	of	of	ADP
abr-267	222	61	the	the	DET
abr-267	222	62	effect	effect	NOUN
abr-267	222	63	of	of	ADP
abr-267	222	64	restatement	restatement	NOUN
abr-267	222	65	announcements	announcement	NOUN
abr-267	222	66	on	on	ADP
abr-267	222	67	advertising	advertising	NOUN
abr-267	222	68	expenditures	expenditure	NOUN
abr-267	222	69	and	and	CCONJ
abr-267	222	70	firm	firm	ADJ
abr-267	222	71	value	value	NOUN
abr-267	222	72	.	.	PUNCT
abr-267	223	1	as	as	SCONJ
abr-267	223	2	it	it	PRON
abr-267	223	3	is	be	AUX
abr-267	223	4	the	the	DET
abr-267	223	5	aim	aim	NOUN
abr-267	223	6	of	of	ADP
abr-267	223	7	this	this	DET
abr-267	223	8	investigation	investigation	NOUN
abr-267	223	9	to	to	PART
abr-267	223	10	evaluate	evaluate	VERB
abr-267	223	11	advertising	advertising	NOUN
abr-267	223	12	spending	spending	NOUN
abr-267	223	13	around	around	ADP
abr-267	223	14	fraudulent	fraudulent	ADJ
abr-267	223	15	restatement	restatement	NOUN
abr-267	223	16	announcements	announcement	NOUN
abr-267	223	17	and	and	CCONJ
abr-267	223	18	the	the	DET
abr-267	223	19	implications	implication	NOUN
abr-267	223	20	thereof	thereof	ADV
abr-267	223	21	for	for	ADP
abr-267	223	22	firm	firm	ADJ
abr-267	223	23	value	value	NOUN
abr-267	223	24	,	,	PUNCT
abr-267	223	25	the	the	DET
abr-267	223	26	established	establish	VERB
abr-267	223	27	approaches	approach	NOUN
abr-267	223	28	of	of	ADP
abr-267	223	29	lou	lou	PROPN
abr-267	223	30	(	(	PUNCT
abr-267	223	31	2014	2014	NUM
abr-267	223	32	)	)	PUNCT
abr-267	223	33	,	,	PUNCT
abr-267	223	34	belo	belo	PROPN
abr-267	223	35	et	et	PROPN
abr-267	223	36	al	al	PROPN
abr-267	223	37	.	.	PROPN
abr-267	224	1	(	(	PUNCT
abr-267	224	2	2014	2014	NUM
abr-267	224	3	)	)	PUNCT
abr-267	224	4	,	,	PUNCT
abr-267	224	5	and	and	CCONJ
abr-267	224	6	madsen	madsen	PROPN
abr-267	224	7	and	and	CCONJ
abr-267	224	8	niessner	niessner	NOUN
abr-267	224	9	(	(	PUNCT
abr-267	224	10	2019	2019	NUM
abr-267	224	11	)	)	PUNCT
abr-267	224	12	are	be	AUX
abr-267	224	13	referenced	reference	VERB
abr-267	224	14	,	,	PUNCT
abr-267	224	15	and	and	CCONJ
abr-267	224	16	the	the	DET
abr-267	224	17	following	follow	VERB
abr-267	224	18	pooled	pool	VERB
abr-267	224	19	regression	regression	NOUN
abr-267	224	20	model	model	NOUN
abr-267	224	21	is	be	AUX
abr-267	224	22	used	use	VERB
abr-267	224	23	to	to	PART
abr-267	224	24	examine	examine	VERB
abr-267	224	25	the	the	DET
abr-267	224	26	conjectures	conjecture	NOUN
abr-267	224	27	of	of	ADP
abr-267	224	28	h1a	h1a	NOUN
abr-267	224	29	and	and	CCONJ
abr-267	224	30	h2a	h2a	NOUN
abr-267	224	31	:	:	PUNCT
abr-267	225	1	log	log	NOUN
abr-267	225	2	(	(	PUNCT
abr-267	225	3	𝐴𝑑𝑥)𝑖,𝑡	𝐴𝑑𝑥)𝑖,𝑡	NOUN
abr-267	225	4	=	=	SYM
abr-267	225	5	𝛼	𝛼	PART
abr-267	225	6	+	+	ADJ
abr-267	225	7	𝛽1𝑝𝑟𝑒𝐸𝑣𝑒𝑛𝑡𝑖,𝑡	𝛽1𝑝𝑟𝑒𝐸𝑣𝑒𝑛𝑡𝑖,𝑡	NOUN
abr-267	225	8	+	+	CCONJ
abr-267	225	9	𝛽2𝐸𝑣𝑒𝑛𝑡𝑖,𝑡	𝛽2𝐸𝑣𝑒𝑛𝑡𝑖,𝑡	NOUN
abr-267	225	10	+	+	CCONJ
abr-267	225	11	𝛽3𝑝𝑜𝑠𝑡𝐸𝑣𝑒𝑛𝑡𝑖,𝑡	𝛽3𝑝𝑜𝑠𝑡𝐸𝑣𝑒𝑛𝑡𝑖,𝑡	PROPN
abr-267	225	12	+	+	CCONJ
abr-267	225	13	γ𝑍𝑖,𝑡−1	γ𝑍𝑖,𝑡−1	VERB
abr-267	225	14	+	+	CCONJ
abr-267	226	1	𝐼𝑛𝑑𝑢𝑠𝑡𝑟𝑦𝑖	𝐼𝑛𝑑𝑢𝑠𝑡𝑟𝑦𝑖	PROPN
abr-267	226	2	+	+	CCONJ
abr-267	226	3	𝑌𝑒𝑎𝑟𝑡	𝑌𝑒𝑎𝑟𝑡	PROPN
abr-267	226	4	+	+	CCONJ
abr-267	226	5	𝜖𝑖,𝑡	𝜖𝑖,𝑡	ADJ
abr-267	226	6	,	,	PUNCT
abr-267	226	7	(	(	PUNCT
abr-267	226	8	2	2	X
abr-267	226	9	)	)	PUNCT
abr-267	226	10	where	where	SCONJ
abr-267	226	11	i	i	PRON
abr-267	226	12	refers	refer	VERB
abr-267	226	13	to	to	ADP
abr-267	226	14	the	the	DET
abr-267	226	15	firm	firm	NOUN
abr-267	226	16	and	and	CCONJ
abr-267	226	17	t	t	NOUN
abr-267	226	18	indexes	index	NOUN
abr-267	226	19	time	time	NOUN
abr-267	226	20	.	.	PUNCT
abr-267	227	1	the	the	DET
abr-267	227	2	dependent	dependent	ADJ
abr-267	227	3	variable	variable	NOUN
abr-267	227	4	in	in	ADP
abr-267	227	5	this	this	DET
abr-267	227	6	model	model	NOUN
abr-267	227	7	is	be	AUX
abr-267	227	8	the	the	DET
abr-267	227	9	previously	previously	ADV
abr-267	227	10	defined	define	VERB
abr-267	227	11	advertising	advertising	NOUN
abr-267	227	12	expenditures	expenditure	NOUN
abr-267	227	13	variable	variable	ADJ
abr-267	227	14	logadx	logadx	NOUN
abr-267	227	15	.	.	PUNCT
abr-267	228	1	event	event	NOUN
abr-267	228	2	,	,	PUNCT
abr-267	228	3	is	be	AUX
abr-267	228	4	a	a	DET
abr-267	228	5	dummy	dummy	ADJ
abr-267	228	6	variable	variable	NOUN
abr-267	228	7	which	which	PRON
abr-267	228	8	equals	equal	VERB
abr-267	228	9	one	one	NUM
abr-267	228	10	if	if	SCONJ
abr-267	228	11	the	the	DET
abr-267	228	12	firm	firm	NOUN
abr-267	228	13	has	have	VERB
abr-267	228	14	a	a	DET
abr-267	228	15	restatement	restatement	NOUN
abr-267	228	16	in	in	ADP
abr-267	228	17	that	that	DET
abr-267	228	18	year	year	NOUN
abr-267	228	19	and	and	CCONJ
abr-267	228	20	zero	zero	NUM
abr-267	228	21	otherwise	otherwise	ADV
abr-267	228	22	.	.	PUNCT
abr-267	229	1	for	for	ADP
abr-267	229	2	all	all	DET
abr-267	229	3	years	year	NOUN
abr-267	229	4	where	where	SCONJ
abr-267	229	5	event	event	NOUN
abr-267	229	6	equals	equal	VERB
abr-267	229	7	zero	zero	NUM
abr-267	229	8	,	,	PUNCT
abr-267	229	9	preevent	preevent	NOUN
abr-267	229	10	equals	equal	VERB
abr-267	229	11	one	one	NUM
abr-267	229	12	if	if	SCONJ
abr-267	229	13	year	year	NOUN
abr-267	229	14	t+1	t+1	PROPN
abr-267	229	15	is	be	AUX
abr-267	229	16	an	an	DET
abr-267	229	17	event	event	NOUN
abr-267	229	18	(	(	PUNCT
abr-267	229	19	restatement	restatement	NOUN
abr-267	229	20	)	)	PUNCT
abr-267	229	21	year	year	NOUN
abr-267	229	22	,	,	PUNCT
abr-267	229	23	and	and	CCONJ
abr-267	229	24	likewise	likewise	ADV
abr-267	229	25	postevent	postevent	NOUN
abr-267	229	26	equals	equal	VERB
abr-267	229	27	one	one	NUM
abr-267	229	28	if	if	SCONJ
abr-267	229	29	year	year	NOUN
abr-267	229	30	t-1	t-1	PROPN
abr-267	229	31	is	be	AUX
abr-267	229	32	an	an	DET
abr-267	229	33	event	event	NOUN
abr-267	229	34	year	year	NOUN
abr-267	229	35	and	and	CCONJ
abr-267	229	36	zero	zero	NUM
abr-267	229	37	otherwise	otherwise	ADV
abr-267	229	38	.	.	PUNCT
abr-267	230	1	the	the	DET
abr-267	230	2	coefficients	coefficient	NOUN
abr-267	230	3	of	of	ADP
abr-267	230	4	these	these	DET
abr-267	230	5	dummy	dummy	ADJ
abr-267	230	6	variables	variable	NOUN
abr-267	230	7	indicate	indicate	VERB
abr-267	230	8	whether	whether	SCONJ
abr-267	230	9	the	the	DET
abr-267	230	10	average	average	ADJ
abr-267	230	11	advertising	advertising	NOUN
abr-267	230	12	expenditures	expenditure	NOUN
abr-267	230	13	in	in	ADP
abr-267	230	14	the	the	DET
abr-267	230	15	year	year	NOUN
abr-267	230	16	before	before	ADV
abr-267	230	17	,	,	PUNCT
abr-267	230	18	during	during	ADP
abr-267	230	19	,	,	PUNCT
abr-267	230	20	or	or	CCONJ
abr-267	230	21	subsequent	subsequent	ADJ
abr-267	230	22	to	to	ADP
abr-267	230	23	the	the	DET
abr-267	230	24	restatement	restatement	NOUN
abr-267	230	25	announcements	announcement	NOUN
abr-267	230	26	are	be	AUX
abr-267	230	27	different	different	ADJ
abr-267	230	28	from	from	ADP
abr-267	230	29	those	those	PRON
abr-267	230	30	in	in	ADP
abr-267	230	31	an	an	DET
abr-267	230	32	average	average	ADJ
abr-267	230	33	non	non	ADJ
abr-267	230	34	-	-	ADJ
abr-267	230	35	restatement	restatement	ADJ
abr-267	230	36	year	year	NOUN
abr-267	230	37	(	(	PUNCT
abr-267	230	38	i.e.	i.e.	X
abr-267	230	39	,	,	PUNCT
abr-267	230	40	when	when	SCONJ
abr-267	230	41	all	all	DET
abr-267	230	42	three	three	NUM
abr-267	230	43	dummy	dummy	ADJ
abr-267	230	44	variables	variable	NOUN
abr-267	230	45	are	be	AUX
abr-267	230	46	zero	zero	NUM
abr-267	230	47	)	)	PUNCT
abr-267	230	48	.	.	PUNCT
abr-267	231	1	in	in	ADP
abr-267	231	2	this	this	DET
abr-267	231	3	model	model	NOUN
abr-267	231	4	,	,	PUNCT
abr-267	231	5	z	z	PROPN
abr-267	231	6	is	be	AUX
abr-267	231	7	a	a	DET
abr-267	231	8	vector	vector	NOUN
abr-267	231	9	of	of	ADP
abr-267	231	10	the	the	DET
abr-267	231	11	previously	previously	ADV
abr-267	231	12	defined	define	VERB
abr-267	231	13	control	control	NOUN
abr-267	231	14	variables	variable	NOUN
abr-267	231	15	.	.	PUNCT
abr-267	232	1	year	year	NOUN
abr-267	232	2	and	and	CCONJ
abr-267	232	3	industry	industry	NOUN
abr-267	232	4	fixed	fix	VERB
abr-267	232	5	effects	effect	NOUN
abr-267	232	6	are	be	AUX
abr-267	232	7	also	also	ADV
abr-267	232	8	included	include	VERB
abr-267	232	9	to	to	PART
abr-267	232	10	account	account	NOUN
abr-267	232	11	time	time	NOUN
abr-267	232	12	and	and	CCONJ
abr-267	232	13	industry	industry	NOUN
abr-267	232	14	trend	trend	NOUN
abr-267	232	15	effects	effect	NOUN
abr-267	232	16	and	and	CCONJ
abr-267	232	17	standard	standard	ADJ
abr-267	232	18	errors	error	NOUN
abr-267	232	19	clustered	cluster	VERB
abr-267	232	20	at	at	ADP
abr-267	232	21	the	the	DET
abr-267	232	22	firm	firm	ADJ
abr-267	232	23	level	level	NOUN
abr-267	232	24	.	.	PUNCT
abr-267	233	1	h1a	h1a	NOUN
abr-267	233	2	(	(	PUNCT
abr-267	233	3	h2a	h2a	NOUN
abr-267	233	4	)	)	PUNCT
abr-267	233	5	predicts	predict	VERB
abr-267	233	6	positive	positive	ADJ
abr-267	233	7	(	(	PUNCT
abr-267	233	8	negative	negative	ADJ
abr-267	233	9	)	)	PUNCT
abr-267	233	10	and	and	CCONJ
abr-267	233	11	significant	significant	ADJ
abr-267	233	12	coefficients	coefficient	NOUN
abr-267	233	13	around	around	ADP
abr-267	233	14	restatement	restatement	NOUN
abr-267	233	15	announcements	announcement	NOUN
abr-267	233	16	.	.	PUNCT
abr-267	234	1	as	as	ADP
abr-267	234	2	such	such	ADJ
abr-267	234	3	,	,	PUNCT
abr-267	234	4	it	it	PRON
abr-267	234	5	is	be	AUX
abr-267	234	6	expected	expect	VERB
abr-267	234	7	that	that	SCONJ
abr-267	234	8	advertising	advertising	NOUN
abr-267	234	9	expenditures	expenditure	NOUN
abr-267	234	10	for	for	ADP
abr-267	234	11	misreporting	misreporte	VERB
abr-267	234	12	around	around	ADP
abr-267	234	13	restatement	restatement	NOUN
abr-267	234	14	announcements	announcement	NOUN
abr-267	234	15	will	will	AUX
abr-267	234	16	be	be	AUX
abr-267	234	17	higher	high	ADJ
abr-267	234	18	(	(	PUNCT
abr-267	234	19	lower	low	ADJ
abr-267	234	20	)	)	PUNCT
abr-267	234	21	than	than	ADP
abr-267	234	22	in	in	ADP
abr-267	234	23	all	all	DET
abr-267	234	24	other	other	ADJ
abr-267	234	25	years	year	NOUN
abr-267	234	26	.	.	PUNCT
abr-267	235	1	the	the	DET
abr-267	235	2	multivariate	multivariate	NOUN
abr-267	235	3	results	result	VERB
abr-267	235	4	corresponding	correspond	VERB
abr-267	235	5	to	to	ADP
abr-267	235	6	this	this	DET
abr-267	235	7	prediction	prediction	NOUN
abr-267	235	8	are	be	AUX
abr-267	235	9	shown	show	VERB
abr-267	235	10	in	in	ADP
abr-267	235	11	table	table	NOUN
abr-267	235	12	4	4	NUM
abr-267	235	13	.	.	PUNCT
abr-267	236	1	in	in	ADP
abr-267	236	2	columns	column	NOUN
abr-267	236	3	1	1	NUM
abr-267	236	4	to	to	ADP
abr-267	236	5	3	3	NUM
abr-267	236	6	,	,	PUNCT
abr-267	236	7	the	the	DET
abr-267	236	8	results	result	NOUN
abr-267	236	9	indicate	indicate	VERB
abr-267	236	10	that	that	SCONJ
abr-267	236	11	on	on	ADP
abr-267	236	12	average	average	ADJ
abr-267	236	13	annual	annual	ADJ
abr-267	236	14	advertising	advertising	NOUN
abr-267	236	15	expenditures	expenditure	NOUN
abr-267	236	16	are	be	AUX
abr-267	236	17	significantly	significantly	ADV
abr-267	236	18	lower	low	ADJ
abr-267	236	19	in	in	ADP
abr-267	236	20	the	the	DET
abr-267	236	21	year	year	NOUN
abr-267	236	22	before	before	ADV
abr-267	236	23	,	,	PUNCT
abr-267	236	24	contemporaneous	contemporaneous	ADJ
abr-267	236	25	,	,	PUNCT
abr-267	236	26	and	and	CCONJ
abr-267	236	27	subsequent	subsequent	ADJ
abr-267	236	28	to	to	ADP
abr-267	236	29	a	a	DET
abr-267	236	30	restatement	restatement	NOUN
abr-267	236	31	announcement	announcement	NOUN
abr-267	236	32	than	than	ADP
abr-267	236	33	average	average	ADJ
abr-267	236	34	advertising	advertising	NOUN
abr-267	236	35	expenditures	expenditure	NOUN
abr-267	236	36	in	in	ADP
abr-267	236	37	a	a	DET
abr-267	236	38	non	non	ADJ
abr-267	236	39	-	-	NOUN
abr-267	236	40	event	event	ADJ
abr-267	236	41	year	year	NOUN
abr-267	236	42	.	.	PUNCT
abr-267	237	1	when	when	SCONJ
abr-267	237	2	the	the	DET
abr-267	237	3	lag	lag	NOUN
abr-267	237	4	of	of	ADP
abr-267	237	5	advertising	advertising	NOUN
abr-267	237	6	expenditures	expenditure	NOUN
abr-267	237	7	and	and	CCONJ
abr-267	237	8	the	the	DET
abr-267	237	9	consumer	consumer	NOUN
abr-267	237	10	variables	variable	NOUN
abr-267	237	11	are	be	AUX
abr-267	237	12	included	include	VERB
abr-267	237	13	among	among	ADP
abr-267	237	14	the	the	DET
abr-267	237	15	list	list	NOUN
abr-267	237	16	of	of	ADP
abr-267	237	17	controls	control	NOUN
abr-267	237	18	(	(	PUNCT
abr-267	237	19	column	column	NOUN
abr-267	237	20	4	4	NUM
abr-267	237	21	)	)	PUNCT
abr-267	237	22	,	,	PUNCT
abr-267	237	23	the	the	DET
abr-267	237	24	negative	negative	ADJ
abr-267	237	25	effect	effect	NOUN
abr-267	237	26	of	of	ADP
abr-267	237	27	misreporting	misreporte	VERB
abr-267	237	28	on	on	ADP
abr-267	237	29	annual	annual	ADJ
abr-267	237	30	advertising	advertising	NOUN
abr-267	237	31	expenditures	expenditure	NOUN
abr-267	237	32	in	in	ADP
abr-267	237	33	the	the	DET
abr-267	237	34	year	year	NOUN
abr-267	237	35	prior	prior	ADV
abr-267	237	36	to	to	ADP
abr-267	237	37	and	and	CCONJ
abr-267	237	38	following	follow	VERB
abr-267	237	39	the	the	DET
abr-267	237	40	restatement	restatement	NOUN
abr-267	237	41	announcement	announcement	NOUN
abr-267	237	42	loses	lose	VERB
abr-267	237	43	significance	significance	NOUN
abr-267	237	44	.	.	PUNCT
abr-267	238	1	however	however	ADV
abr-267	238	2	,	,	PUNCT
abr-267	238	3	the	the	DET
abr-267	238	4	average	average	ADJ
abr-267	238	5	advertising	advertising	NOUN
abr-267	238	6	spending	spending	NOUN
abr-267	238	7	in	in	ADP
abr-267	238	8	the	the	DET
abr-267	238	9	year	year	NOUN
abr-267	238	10	of	of	ADP
abr-267	238	11	the	the	DET
abr-267	238	12	restatement	restatement	NOUN
abr-267	238	13	announcement	announcement	NOUN
abr-267	238	14	remains	remain	VERB
abr-267	238	15	negative	negative	ADJ
abr-267	238	16	(	(	PUNCT
abr-267	238	17	β	β	X
abr-267	238	18	=	=	PUNCT
abr-267	238	19	-.102	-.102	ADV
abr-267	238	20	,	,	PUNCT
abr-267	238	21	p	p	X
abr-267	238	22	<	<	X
abr-267	238	23	.01	.01	NUM
abr-267	238	24	)	)	PUNCT
abr-267	238	25	.	.	PUNCT
abr-267	239	1	this	this	DET
abr-267	239	2	result	result	NOUN
abr-267	239	3	suggests	suggest	VERB
abr-267	239	4	that	that	SCONJ
abr-267	239	5	the	the	DET
abr-267	239	6	average	average	ADJ
abr-267	239	7	advertising	advertising	NOUN
abr-267	239	8	expenditures	expenditure	NOUN
abr-267	239	9	in	in	ADP
abr-267	239	10	the	the	DET
abr-267	239	11	year	year	NOUN
abr-267	239	12	of	of	ADP
abr-267	239	13	fraudulent	fraudulent	ADJ
abr-267	239	14	restatement	restatement	NOUN
abr-267	239	15	announcements	announcement	NOUN
abr-267	239	16	are	be	AUX
abr-267	239	17	10.2	10.2	NUM
abr-267	239	18	%	%	NOUN
abr-267	239	19	lower	low	ADJ
abr-267	239	20	than	than	ADP
abr-267	239	21	in	in	ADP
abr-267	239	22	a	a	DET
abr-267	239	23	non	non	ADJ
abr-267	239	24	-	-	ADJ
abr-267	239	25	restatement	restatement	ADJ
abr-267	239	26	announcement	announcement	NOUN
abr-267	239	27	year	year	NOUN
abr-267	239	28	.	.	PUNCT
abr-267	240	1	taking	take	VERB
abr-267	240	2	the	the	DET
abr-267	240	3	mean	mean	ADJ
abr-267	240	4	annual	annual	ADJ
abr-267	240	5	advertising	advertising	NOUN
abr-267	240	6	expenditures	expenditure	NOUN
abr-267	240	7	for	for	ADP
abr-267	240	8	the	the	DET
abr-267	240	9	firms	firm	NOUN
abr-267	240	10	in	in	ADP
abr-267	240	11	the	the	DET
abr-267	240	12	sample	sample	NOUN
abr-267	240	13	(	(	PUNCT
abr-267	240	14	$	$	SYM
abr-267	240	15	97	97	NUM
abr-267	240	16	million	million	NUM
abr-267	240	17	)	)	PUNCT
abr-267	240	18	,	,	PUNCT
abr-267	240	19	this	this	DET
abr-267	240	20	coefficient	coefficient	NOUN
abr-267	240	21	represents	represent	VERB
abr-267	240	22	an	an	DET
abr-267	240	23	average	average	ADJ
abr-267	240	24	reduction	reduction	NOUN
abr-267	240	25	of	of	ADP
abr-267	240	26	$	$	SYM
abr-267	240	27	9.9	9.9	NUM
abr-267	240	28	million	million	NUM
abr-267	240	29	in	in	ADP
abr-267	240	30	annual	annual	ADJ
abr-267	240	31	advertising	advertising	NOUN
abr-267	240	32	spending	spending	NOUN
abr-267	240	33	during	during	ADP
abr-267	240	34	the	the	DET
abr-267	240	35	restatement	restatement	NOUN
abr-267	240	36	year	year	NOUN
abr-267	240	37	.	.	PUNCT
abr-267	241	1	h2a	h2a	PROPN
abr-267	241	2	is	be	AUX
abr-267	241	3	,	,	PUNCT
abr-267	241	4	therefore	therefore	ADV
abr-267	241	5	,	,	PUNCT
abr-267	241	6	empirically	empirically	ADV
abr-267	241	7	and	and	CCONJ
abr-267	241	8	economically	economically	ADV
abr-267	241	9	supported	support	VERB
abr-267	241	10	.	.	PUNCT
abr-267	242	1	in	in	ADP
abr-267	242	2	sum	sum	NOUN
abr-267	242	3	,	,	PUNCT
abr-267	242	4	the	the	DET
abr-267	242	5	observed	observed	ADJ
abr-267	242	6	pattern	pattern	NOUN
abr-267	242	7	of	of	ADP
abr-267	242	8	the	the	DET
abr-267	242	9	event	event	NOUN
abr-267	242	10	dummy	dummy	ADJ
abr-267	242	11	coefficients	coefficient	NOUN
abr-267	242	12	reported	report	VERB
abr-267	242	13	in	in	ADP
abr-267	242	14	table	table	NOUN
abr-267	242	15	4	4	NUM
abr-267	242	16	indicates	indicate	VERB
abr-267	242	17	that	that	SCONJ
abr-267	242	18	managers	manager	NOUN
abr-267	242	19	reduce	reduce	VERB
abr-267	242	20	advertising	advertising	NOUN
abr-267	242	21	investments	investment	NOUN
abr-267	242	22	during	during	ADP
abr-267	242	23	the	the	DET
abr-267	242	24	year	year	NOUN
abr-267	242	25	of	of	ADP
abr-267	242	26	the	the	DET
abr-267	242	27	restatement	restatement	NOUN
abr-267	242	28	announcement	announcement	NOUN
abr-267	242	29	.	.	PUNCT
abr-267	243	1	these	these	DET
abr-267	243	2	findings	finding	NOUN
abr-267	243	3	are	be	AUX
abr-267	243	4	consistent	consistent	ADJ
abr-267	243	5	with	with	ADP
abr-267	243	6	the	the	DET
abr-267	243	7	rationale	rationale	NOUN
abr-267	243	8	that	that	SCONJ
abr-267	243	9	managers	manager	NOUN
abr-267	243	10	make	make	VERB
abr-267	243	11	significant	significant	ADJ
abr-267	243	12	reductions	reduction	NOUN
abr-267	243	13	in	in	ADP
abr-267	243	14	advertising	advertising	NOUN
abr-267	243	15	expenditures	expenditure	NOUN
abr-267	243	16	prior	prior	ADV
abr-267	243	17	to	to	ADP
abr-267	243	18	the	the	DET
abr-267	243	19	announcement	announcement	NOUN
abr-267	243	20	of	of	ADP
abr-267	243	21	negative	negative	ADJ
abr-267	243	22	information	information	NOUN
abr-267	243	23	to	to	PART
abr-267	243	24	reduce	reduce	VERB
abr-267	243	25	the	the	DET
abr-267	243	26	advertising	advertising	NOUN
abr-267	243	27	-	-	PUNCT
abr-267	243	28	based	base	VERB
abr-267	243	29	visibility	visibility	NOUN
abr-267	243	30	of	of	ADP
abr-267	243	31	their	their	PRON
abr-267	243	32	firm	firm	NOUN
abr-267	243	33	and	and	CCONJ
abr-267	243	34	to	to	PART
abr-267	243	35	avoid	avoid	VERB
abr-267	243	36	the	the	DET
abr-267	243	37	intensification	intensification	NOUN
abr-267	243	38	of	of	ADP
abr-267	243	39	negative	negative	ADJ
abr-267	243	40	associations	association	NOUN
abr-267	243	41	among	among	ADP
abr-267	243	42	investors	investor	NOUN
abr-267	243	43	.	.	PUNCT
abr-267	244	1	13	13	NUM
abr-267	244	2	table	table	NOUN
abr-267	244	3	4	4	NUM
abr-267	244	4	advertising	advertising	NOUN
abr-267	244	5	spending	spending	NOUN
abr-267	244	6	around	around	ADP
abr-267	244	7	financial	financial	ADJ
abr-267	244	8	reporting	reporting	NOUN
abr-267	244	9	fraud	fraud	NOUN
abr-267	244	10	analysis	analysis	NOUN
abr-267	244	11	of	of	ADP
abr-267	244	12	hypothesis	hypothesis	NOUN
abr-267	244	13	1b	1b	NUM
abr-267	244	14	and	and	CCONJ
abr-267	244	15	2b	2b	NUM
abr-267	244	16	h1b	h1b	PROPN
abr-267	244	17	(	(	PUNCT
abr-267	244	18	h2b	h2b	PROPN
abr-267	244	19	)	)	PUNCT
abr-267	244	20	posit	posit	VERB
abr-267	244	21	that	that	SCONJ
abr-267	244	22	the	the	DET
abr-267	244	23	firm	firm	NOUN
abr-267	244	24	's	's	PART
abr-267	244	25	advertising	advertising	NOUN
abr-267	244	26	around	around	ADP
abr-267	244	27	fraudulent	fraudulent	ADJ
abr-267	244	28	restatement	restatement	NOUN
abr-267	244	29	announcements	announcement	NOUN
abr-267	244	30	will	will	AUX
abr-267	244	31	mitigate	mitigate	VERB
abr-267	244	32	the	the	DET
abr-267	244	33	negative	negative	ADJ
abr-267	244	34	effect	effect	NOUN
abr-267	244	35	of	of	ADP
abr-267	244	36	misreporting	misreporte	VERB
abr-267	244	37	on	on	ADP
abr-267	244	38	post	post	ADJ
abr-267	244	39	-	-	ADJ
abr-267	244	40	restatement	restatement	ADJ
abr-267	244	41	firm	firm	ADJ
abr-267	244	42	value	value	NOUN
abr-267	244	43	.	.	PUNCT
abr-267	245	1	consistent	consistent	ADJ
abr-267	245	2	with	with	ADP
abr-267	245	3	the	the	DET
abr-267	245	4	approach	approach	NOUN
abr-267	245	5	used	use	VERB
abr-267	245	6	to	to	PART
abr-267	245	7	examine	examine	VERB
abr-267	245	8	h1a	h1a	NOUN
abr-267	245	9	and	and	CCONJ
abr-267	245	10	h2a	h2a	NOUN
abr-267	245	11	,	,	PUNCT
abr-267	245	12	the	the	DET
abr-267	245	13	following	follow	VERB
abr-267	245	14	pooled	pool	VERB
abr-267	245	15	ols	ols	PROPN
abr-267	245	16	regression	regression	NOUN
abr-267	245	17	model	model	NOUN
abr-267	245	18	is	be	AUX
abr-267	245	19	used	use	VERB
abr-267	245	20	to	to	PART
abr-267	245	21	assess	assess	VERB
abr-267	245	22	these	these	DET
abr-267	245	23	predictions	prediction	NOUN
abr-267	245	24	:	:	PUNCT
abr-267	245	25	𝑄𝑖,𝑡	𝑄𝑖,𝑡	NOUN
abr-267	245	26	=	=	PUNCT
abr-267	245	27	𝛼	𝛼	NOUN
abr-267	245	28	+	+	ADJ
abr-267	245	29	𝛽1𝑝𝑟𝑒𝐸𝑣𝑒𝑛𝑡𝑖,𝑡	𝛽1𝑝𝑟𝑒𝐸𝑣𝑒𝑛𝑡𝑖,𝑡	NOUN
abr-267	245	30	+	+	CCONJ
abr-267	245	31	𝛽2𝐸𝑣𝑒𝑛𝑡𝑖,𝑡	𝛽2𝐸𝑣𝑒𝑛𝑡𝑖,𝑡	NOUN
abr-267	246	1	+	+	CCONJ
abr-267	246	2	𝛽3𝑝𝑜𝑠𝑡𝐸𝑣𝑒𝑛𝑡𝑖,𝑡	𝛽3𝑝𝑜𝑠𝑡𝐸𝑣𝑒𝑛𝑡𝑖,𝑡	PROPN
abr-267	246	3	+	+	CCONJ
abr-267	246	4	𝛽4𝑝𝑟𝑒𝐸𝑣𝑒𝑛𝑡𝑖,𝑡	𝛽4𝑝𝑟𝑒𝐸𝑣𝑒𝑛𝑡𝑖,𝑡	ADJ
abr-267	246	5	∗	∗	NOUN
abr-267	246	6	log	log	NOUN
abr-267	246	7	𝐴𝑑𝑥𝑖,𝑡	𝐴𝑑𝑥𝑖,𝑡	NOUN
abr-267	246	8	+	+	CCONJ
abr-267	246	9	𝛽4𝐸𝑣𝑒𝑛𝑡𝑖,𝑡	𝛽4𝐸𝑣𝑒𝑛𝑡𝑖,𝑡	PROPN
abr-267	246	10	∗	∗	NOUN
abr-267	246	11	log	log	NOUN
abr-267	246	12	𝐴𝑑𝑥𝑖,𝑡	𝐴𝑑𝑥𝑖,𝑡	NOUN
abr-267	246	13	+	+	CCONJ
abr-267	247	1	𝛽4𝑝𝑜𝑠𝑡𝐸𝑣𝑒𝑛𝑡𝑖,𝑡	𝛽4𝑝𝑜𝑠𝑡𝐸𝑣𝑒𝑛𝑡𝑖,𝑡	PROPN
abr-267	247	2	∗	∗	NOUN
abr-267	247	3	log	log	NOUN
abr-267	247	4	𝐴𝑑𝑥𝑖,𝑡	𝐴𝑑𝑥𝑖,𝑡	NOUN
abr-267	247	5	+	+	CCONJ
abr-267	247	6	γ𝑍𝑖,𝑡−1	γ𝑍𝑖,𝑡−1	ADJ
abr-267	247	7	+	+	CCONJ
abr-267	248	1	𝐼𝑛𝑑𝑢𝑠𝑡𝑟𝑦𝑖	𝐼𝑛𝑑𝑢𝑠𝑡𝑟𝑦𝑖	PROPN
abr-267	248	2	+	+	CCONJ
abr-267	248	3	𝑌𝑒𝑎𝑟𝑡	𝑌𝑒𝑎𝑟𝑡	PROPN
abr-267	248	4	+	+	CCONJ
abr-267	248	5	𝜖𝑖,𝑡	𝜖𝑖,𝑡	ADJ
abr-267	248	6	,	,	PUNCT
abr-267	248	7	(	(	PUNCT
abr-267	248	8	3	3	X
abr-267	248	9	)	)	PUNCT
abr-267	248	10	where	where	SCONJ
abr-267	248	11	the	the	DET
abr-267	248	12	dependent	dependent	ADJ
abr-267	248	13	variable	variable	NOUN
abr-267	248	14	q	q	NOUN
abr-267	248	15	is	be	AUX
abr-267	248	16	firm	firm	ADJ
abr-267	248	17	value	value	NOUN
abr-267	248	18	for	for	ADP
abr-267	248	19	firm	firm	ADJ
abr-267	248	20	i.	i.	NOUN
abr-267	248	21	the	the	DET
abr-267	248	22	measure	measure	NOUN
abr-267	248	23	as	as	ADV
abr-267	248	24	well	well	ADV
abr-267	248	25	as	as	ADP
abr-267	248	26	the	the	DET
abr-267	248	27	preevent	preevent	NOUN
abr-267	248	28	,	,	PUNCT
abr-267	248	29	event	event	NOUN
abr-267	248	30	,	,	PUNCT
abr-267	248	31	and	and	CCONJ
abr-267	248	32	postevent	postevent	NOUN
abr-267	248	33	variables	variable	NOUN
abr-267	248	34	are	be	AUX
abr-267	248	35	as	as	ADP
abr-267	248	36	defined	define	VERB
abr-267	248	37	in	in	ADP
abr-267	248	38	the	the	DET
abr-267	248	39	previous	previous	ADJ
abr-267	248	40	section	section	NOUN
abr-267	248	41	.	.	PUNCT
abr-267	249	1	in	in	ADP
abr-267	249	2	this	this	DET
abr-267	249	3	model	model	NOUN
abr-267	249	4	,	,	PUNCT
abr-267	249	5	three	three	NUM
abr-267	249	6	key	key	ADJ
abr-267	249	7	interaction	interaction	NOUN
abr-267	249	8	terms	term	NOUN
abr-267	249	9	are	be	AUX
abr-267	249	10	used	use	VERB
abr-267	249	11	among	among	ADP
abr-267	249	12	the	the	DET
abr-267	249	13	list	list	NOUN
abr-267	249	14	of	of	ADP
abr-267	249	15	independent	independent	ADJ
abr-267	249	16	variables	variable	NOUN
abr-267	249	17	—	—	PUNCT
abr-267	249	18	namely	namely	ADV
abr-267	249	19	,	,	PUNCT
abr-267	249	20	preevent*logadx	preevent*logadx	NOUN
abr-267	249	21	,	,	PUNCT
abr-267	249	22	event*logadx	event*logadx	VERB
abr-267	249	23	,	,	PUNCT
abr-267	249	24	and	and	CCONJ
abr-267	249	25	postevent*logadx	postevent*logadx	NOUN
abr-267	249	26	including	include	VERB
abr-267	249	27	these	these	DET
abr-267	249	28	interactions	interaction	NOUN
abr-267	249	29	allows	allow	VERB
abr-267	249	30	for	for	ADP
abr-267	249	31	the	the	DET
abr-267	249	32	examination	examination	NOUN
abr-267	249	33	into	into	ADP
abr-267	249	34	how	how	SCONJ
abr-267	249	35	firm	firm	ADJ
abr-267	249	36	value	value	NOUN
abr-267	249	37	is	be	AUX
abr-267	249	38	affected	affect	VERB
abr-267	249	39	by	by	ADP
abr-267	249	40	advertising	advertise	VERB
abr-267	249	41	expenditures	expenditure	NOUN
abr-267	249	42	in	in	ADP
abr-267	249	43	the	the	DET
abr-267	249	44	years	year	NOUN
abr-267	249	45	before	before	ADV
abr-267	249	46	,	,	PUNCT
abr-267	249	47	contemporaneous	contemporaneous	ADJ
abr-267	249	48	,	,	PUNCT
abr-267	249	49	and	and	CCONJ
abr-267	249	50	after	after	ADP
abr-267	249	51	the	the	DET
abr-267	249	52	restatement	restatement	NOUN
abr-267	249	53	announcement	announcement	NOUN
abr-267	249	54	.	.	PUNCT
abr-267	250	1	as	as	ADP
abr-267	250	2	in	in	ADP
abr-267	250	3	the	the	DET
abr-267	250	4	prior	prior	ADJ
abr-267	250	5	models	model	NOUN
abr-267	250	6	,	,	PUNCT
abr-267	250	7	z	z	PROPN
abr-267	250	8	is	be	AUX
abr-267	250	9	the	the	DET
abr-267	250	10	vector	vector	NOUN
abr-267	250	11	of	of	ADP
abr-267	250	12	control	control	NOUN
abr-267	250	13	variables	variable	NOUN
abr-267	250	14	associated	associate	VERB
abr-267	250	15	with	with	ADP
abr-267	250	16	q.	q.	PROPN
abr-267	250	17	year	year	NOUN
abr-267	250	18	and	and	CCONJ
abr-267	250	19	industry	industry	NOUN
abr-267	250	20	fixed	fix	VERB
abr-267	250	21	effects	effect	NOUN
abr-267	250	22	are	be	AUX
abr-267	250	23	also	also	ADV
abr-267	250	24	accounted	account	VERB
abr-267	250	25	for	for	ADP
abr-267	250	26	,	,	PUNCT
abr-267	250	27	and	and	CCONJ
abr-267	250	28	standard	standard	ADJ
abr-267	250	29	errors	error	NOUN
abr-267	250	30	are	be	AUX
abr-267	250	31	clustered	cluster	VERB
abr-267	250	32	at	at	ADP
abr-267	250	33	the	the	DET
abr-267	250	34	firm	firm	ADJ
abr-267	250	35	level	level	NOUN
abr-267	250	36	.	.	PUNCT
abr-267	251	1	if	if	SCONJ
abr-267	251	2	the	the	DET
abr-267	251	3	prediction	prediction	NOUN
abr-267	251	4	of	of	ADP
abr-267	251	5	h1b	h1b	PROPN
abr-267	251	6	(	(	PUNCT
abr-267	251	7	h2b	h2b	PROPN
abr-267	251	8	)	)	PUNCT
abr-267	251	9	is	be	AUX
abr-267	251	10	supported	support	VERB
abr-267	251	11	,	,	PUNCT
abr-267	251	12	a	a	DET
abr-267	251	13	positive	positive	ADJ
abr-267	251	14	significant	significant	ADJ
abr-267	251	15	(	(	PUNCT
abr-267	251	16	insignificant	insignificant	ADJ
abr-267	251	17	)	)	PUNCT
abr-267	251	18	relationship	relationship	NOUN
abr-267	251	19	should	should	AUX
abr-267	251	20	be	be	AUX
abr-267	251	21	observed	observe	VERB
abr-267	251	22	between	between	ADP
abr-267	251	23	the	the	DET
abr-267	251	24	postevent*logadx	postevent*logadx	NOUN
abr-267	251	25	interaction	interaction	NOUN
abr-267	251	26	and	and	CCONJ
abr-267	251	27	q.	q.	NOUN
abr-267	251	28	table	table	NOUN
abr-267	251	29	5	5	NUM
abr-267	251	30	presents	present	VERB
abr-267	251	31	the	the	DET
abr-267	251	32	regression	regression	NOUN
abr-267	251	33	results	result	NOUN
abr-267	251	34	for	for	ADP
abr-267	251	35	equation	equation	NOUN
abr-267	251	36	3	3	NUM
abr-267	251	37	.	.	PUNCT
abr-267	252	1	before	before	ADP
abr-267	252	2	and	and	CCONJ
abr-267	252	3	after	after	ADP
abr-267	252	4	the	the	DET
abr-267	252	5	inclusion	inclusion	NOUN
abr-267	252	6	of	of	ADP
abr-267	252	7	the	the	DET
abr-267	252	8	control	control	NOUN
abr-267	252	9	variables	variable	NOUN
abr-267	252	10	,	,	PUNCT
abr-267	252	11	the	the	DET
abr-267	252	12	results	result	NOUN
abr-267	252	13	in	in	ADP
abr-267	252	14	table	table	NOUN
abr-267	252	15	5	5	NUM
abr-267	252	16	this	this	DET
abr-267	252	17	table	table	NOUN
abr-267	252	18	shows	show	NOUN
abr-267	252	19	pooled	pool	VERB
abr-267	252	20	ols	ol	NOUN
abr-267	252	21	regression	regression	NOUN
abr-267	252	22	analysis	analysis	NOUN
abr-267	252	23	of	of	ADP
abr-267	252	24	total	total	ADJ
abr-267	252	25	advertising	advertising	NOUN
abr-267	252	26	spending	spending	NOUN
abr-267	252	27	around	around	ADP
abr-267	252	28	financial	financial	ADJ
abr-267	252	29	reporting	reporting	NOUN
abr-267	252	30	fraud	fraud	NOUN
abr-267	252	31	.	.	PUNCT
abr-267	253	1	coefficient	coefficient	NOUN
abr-267	253	2	estimates	estimate	NOUN
abr-267	253	3	for	for	ADP
abr-267	253	4	industry	industry	NOUN
abr-267	253	5	dummies	dummy	NOUN
abr-267	253	6	(	(	PUNCT
abr-267	253	7	based	base	VERB
abr-267	253	8	on	on	ADP
abr-267	253	9	the	the	DET
abr-267	253	10	fama	fama	NOUN
abr-267	253	11	-	-	PUNCT
abr-267	253	12	french	french	ADJ
abr-267	253	13	12	12	NUM
abr-267	253	14	industry	industry	NOUN
abr-267	253	15	classification	classification	NOUN
abr-267	253	16	)	)	PUNCT
abr-267	253	17	and	and	CCONJ
abr-267	253	18	year	year	NOUN
abr-267	253	19	dummies	dummy	NOUN
abr-267	253	20	are	be	AUX
abr-267	253	21	not	not	PART
abr-267	253	22	reported	report	VERB
abr-267	253	23	.	.	PUNCT
abr-267	254	1	t	t	PROPN
abr-267	254	2	-	-	PUNCT
abr-267	254	3	statistics	statistic	NOUN
abr-267	254	4	,	,	PUNCT
abr-267	254	5	shown	show	VERB
abr-267	254	6	in	in	ADP
abr-267	254	7	parentheses	parenthesis	NOUN
abr-267	254	8	,	,	PUNCT
abr-267	254	9	are	be	AUX
abr-267	254	10	based	base	VERB
abr-267	254	11	on	on	ADP
abr-267	254	12	standard	standard	ADJ
abr-267	254	13	errors	error	NOUN
abr-267	254	14	clustered	cluster	VERB
abr-267	254	15	at	at	ADP
abr-267	254	16	the	the	DET
abr-267	254	17	firm	firm	ADJ
abr-267	254	18	level	level	NOUN
abr-267	254	19	.	.	PUNCT
abr-267	255	1	*	*	PUNCT
abr-267	256	1	*	*	PUNCT
abr-267	256	2	*	*	PUNCT
abr-267	256	3	,	,	PUNCT
abr-267	256	4	*	*	PUNCT
abr-267	256	5	*	*	PUNCT
abr-267	256	6	,	,	PUNCT
abr-267	256	7	and	and	CCONJ
abr-267	256	8	*	*	PUNCT
abr-267	256	9	denote	denote	NOUN
abr-267	256	10	significance	significance	NOUN
abr-267	256	11	at	at	ADP
abr-267	256	12	1	1	NUM
abr-267	256	13	%	%	NOUN
abr-267	256	14	,	,	PUNCT
abr-267	256	15	5	5	NUM
abr-267	256	16	%	%	NOUN
abr-267	256	17	,	,	PUNCT
abr-267	256	18	and	and	CCONJ
abr-267	256	19	10	10	NUM
abr-267	256	20	%	%	NOUN
abr-267	256	21	respectively	respectively	ADV
abr-267	256	22	.	.	PUNCT
abr-267	257	1	(	(	PUNCT
abr-267	257	2	1	1	X
abr-267	257	3	)	)	PUNCT
abr-267	257	4	(	(	PUNCT
abr-267	257	5	2	2	NUM
abr-267	257	6	)	)	PUNCT
abr-267	257	7	(	(	PUNCT
abr-267	257	8	3	3	X
abr-267	257	9	)	)	PUNCT
abr-267	257	10	(	(	PUNCT
abr-267	257	11	4	4	X
abr-267	257	12	)	)	PUNCT
abr-267	257	13	logadvertisingt	logadvertisingt	NOUN
abr-267	257	14	logadvertisingt	logadvertisingt	NOUN
abr-267	257	15	logadvertisingt	logadvertisingt	NOUN
abr-267	257	16	logadvertisingt	logadvertisingt	NOUN
abr-267	257	17	preeventt	preeventt	VERB
abr-267	257	18	-0.326	-0.326	PUNCT
abr-267	257	19	*	*	PUNCT
abr-267	257	20	*	*	PUNCT
abr-267	258	1	-0.256	-0.256	PUNCT
abr-267	258	2	*	*	PUNCT
abr-267	258	3	*	*	PUNCT
abr-267	258	4	*	*	PUNCT
abr-267	258	5	-0.276	-0.276	NOUN
abr-267	258	6	*	*	PUNCT
abr-267	258	7	*	*	PUNCT
abr-267	258	8	*	*	PUNCT
abr-267	258	9	-0.002	-0.002	PUNCT
abr-267	258	10	(	(	PUNCT
abr-267	258	11	0.138	0.138	NUM
abr-267	258	12	)	)	PUNCT
abr-267	258	13	(	(	PUNCT
abr-267	258	14	0.076	0.076	NUM
abr-267	258	15	)	)	PUNCT
abr-267	258	16	(	(	PUNCT
abr-267	258	17	0.085	0.085	NUM
abr-267	258	18	)	)	PUNCT
abr-267	258	19	(	(	PUNCT
abr-267	258	20	0.033	0.033	NUM
abr-267	258	21	)	)	PUNCT
abr-267	258	22	eventt	eventt	NOUN
abr-267	258	23	-0.279	-0.279	PRON
abr-267	258	24	*	*	PUNCT
abr-267	258	25	*	*	PUNCT
abr-267	259	1	-0.201	-0.201	PUNCT
abr-267	259	2	*	*	PUNCT
abr-267	259	3	*	*	PUNCT
abr-267	259	4	*	*	PUNCT
abr-267	259	5	-0.253	-0.253	PUNCT
abr-267	259	6	*	*	PUNCT
abr-267	259	7	*	*	PUNCT
abr-267	259	8	*	*	PUNCT
abr-267	259	9	-0.102	-0.102	PUNCT
abr-267	259	10	*	*	PUNCT
abr-267	259	11	*	*	PUNCT
abr-267	259	12	*	*	PUNCT
abr-267	259	13	(	(	PUNCT
abr-267	259	14	0.130	0.130	NUM
abr-267	259	15	)	)	PUNCT
abr-267	259	16	(	(	PUNCT
abr-267	259	17	0.075	0.075	NUM
abr-267	259	18	)	)	PUNCT
abr-267	259	19	(	(	PUNCT
abr-267	259	20	0.079	0.079	NUM
abr-267	259	21	)	)	PUNCT
abr-267	259	22	(	(	PUNCT
abr-267	259	23	0.033	0.033	NUM
abr-267	259	24	)	)	PUNCT
abr-267	259	25	posteventt	posteventt	NOUN
abr-267	259	26	-0.305	-0.305	NOUN
abr-267	259	27	*	*	PUNCT
abr-267	259	28	*	*	PUNCT
abr-267	259	29	-0.127	-0.127	PROPN
abr-267	259	30	*	*	PUNCT
abr-267	259	31	-0.171	-0.171	NOUN
abr-267	259	32	*	*	PUNCT
abr-267	259	33	*	*	PUNCT
abr-267	259	34	-0.046	-0.046	X
abr-267	259	35	(	(	PUNCT
abr-267	259	36	0.126	0.126	NUM
abr-267	259	37	)	)	PUNCT
abr-267	259	38	(	(	PUNCT
abr-267	259	39	0.071	0.071	NUM
abr-267	259	40	)	)	PUNCT
abr-267	259	41	(	(	PUNCT
abr-267	259	42	0.075	0.075	NUM
abr-267	259	43	)	)	PUNCT
abr-267	259	44	(	(	PUNCT
abr-267	259	45	0.031	0.031	NUM
abr-267	259	46	)	)	PUNCT
abr-267	259	47	logassetst-1	logassetst-1	NUM
abr-267	259	48	0.750	0.750	NUM
abr-267	259	49	*	*	PUNCT
abr-267	259	50	*	*	PUNCT
abr-267	259	51	*	*	PUNCT
abr-267	259	52	0.766	0.766	NUM
abr-267	259	53	*	*	PUNCT
abr-267	259	54	*	*	PUNCT
abr-267	259	55	*	*	PUNCT
abr-267	259	56	0.037	0.037	NUM
abr-267	259	57	*	*	PUNCT
abr-267	259	58	*	*	PUNCT
abr-267	259	59	*	*	PUNCT
abr-267	259	60	(	(	PUNCT
abr-267	259	61	0.041	0.041	NUM
abr-267	259	62	)	)	PUNCT
abr-267	259	63	(	(	PUNCT
abr-267	259	64	0.040	0.040	NUM
abr-267	259	65	)	)	PUNCT
abr-267	259	66	(	(	PUNCT
abr-267	259	67	0.009	0.009	NUM
abr-267	259	68	)	)	PUNCT
abr-267	259	69	market	market	NOUN
abr-267	259	70	-	-	PUNCT
abr-267	259	71	to	to	ADP
abr-267	259	72	-	-	PUNCT
abr-267	259	73	book	book	NOUN
abr-267	259	74	0.097	0.097	NUM
abr-267	259	75	*	*	PUNCT
abr-267	259	76	*	*	PUNCT
abr-267	259	77	*	*	PUNCT
abr-267	259	78	0.083	0.083	NUM
abr-267	259	79	*	*	PUNCT
abr-267	259	80	*	*	PUNCT
abr-267	259	81	*	*	NOUN
abr-267	259	82	0.018	0.018	NUM
abr-267	259	83	*	*	PUNCT
abr-267	259	84	*	*	PUNCT
abr-267	259	85	*	*	PUNCT
abr-267	259	86	(	(	PUNCT
abr-267	259	87	0.018	0.018	NUM
abr-267	259	88	)	)	PUNCT
abr-267	259	89	(	(	PUNCT
abr-267	259	90	0.022	0.022	NUM
abr-267	259	91	)	)	PUNCT
abr-267	259	92	(	(	PUNCT
abr-267	259	93	0.005	0.005	NUM
abr-267	259	94	)	)	PUNCT
abr-267	259	95	herfindahl	herfindahl	NOUN
abr-267	259	96	-	-	PUNCT
abr-267	259	97	hirschman	hirschman	NOUN
abr-267	259	98	indext-1	indext-1	PRON
abr-267	259	99	0.195	0.195	NUM
abr-267	259	100	0.082	0.082	NUM
abr-267	259	101	-0.028	-0.028	NUM
abr-267	259	102	(	(	PUNCT
abr-267	259	103	0.555	0.555	NUM
abr-267	259	104	)	)	PUNCT
abr-267	259	105	(	(	PUNCT
abr-267	259	106	0.321	0.321	NUM
abr-267	259	107	)	)	PUNCT
abr-267	259	108	(	(	PUNCT
abr-267	259	109	0.049	0.049	NUM
abr-267	259	110	)	)	PUNCT
abr-267	259	111	consumer	consumer	NOUN
abr-267	259	112	0.249	0.249	NUM
abr-267	259	113	0.013	0.013	NUM
abr-267	259	114	(	(	PUNCT
abr-267	259	115	0.236	0.236	NUM
abr-267	259	116	)	)	PUNCT
abr-267	259	117	(	(	PUNCT
abr-267	259	118	0.021	0.021	NUM
abr-267	259	119	)	)	PUNCT
abr-267	259	120	logadvertisingt-1	logadvertisingt-1	NUM
abr-267	260	1	0.961	0.961	NUM
abr-267	260	2	*	*	PUNCT
abr-267	260	3	*	*	PUNCT
abr-267	260	4	*	*	PUNCT
abr-267	260	5	(	(	PUNCT
abr-267	260	6	0.010	0.010	NUM
abr-267	260	7	)	)	PUNCT
abr-267	260	8	year_dum	year_dum	PRON
abr-267	261	1	yes	yes	INTJ
abr-267	262	1	yes	yes	INTJ
abr-267	263	1	yes	yes	INTJ
abr-267	264	1	yes	yes	INTJ
abr-267	265	1	industry_dum	industry_dum	INTJ
abr-267	265	2	yes	yes	INTJ
abr-267	266	1	yes	yes	INTJ
abr-267	267	1	no	no	INTJ
abr-267	268	1	no	no	INTJ
abr-267	268	2	_	_	NOUN
abr-267	268	3	cons	con	NOUN
abr-267	268	4	3.258	3.258	NUM
abr-267	268	5	*	*	PUNCT
abr-267	268	6	*	*	PUNCT
abr-267	268	7	*	*	PUNCT
abr-267	268	8	-1.338	-1.338	PROPN
abr-267	268	9	*	*	NOUN
abr-267	268	10	*	*	PUNCT
abr-267	268	11	*	*	PUNCT
abr-267	268	12	-1.806	-1.806	PUNCT
abr-267	268	13	*	*	PUNCT
abr-267	268	14	*	*	PUNCT
abr-267	268	15	*	*	PUNCT
abr-267	268	16	-0.083	-0.083	INTJ
abr-267	268	17	(	(	PUNCT
abr-267	268	18	0.892	0.892	NUM
abr-267	268	19	)	)	PUNCT
abr-267	268	20	(	(	PUNCT
abr-267	268	21	0.424	0.424	NUM
abr-267	268	22	)	)	PUNCT
abr-267	268	23	(	(	PUNCT
abr-267	268	24	0.240	0.240	NUM
abr-267	268	25	)	)	PUNCT
abr-267	268	26	(	(	PUNCT
abr-267	268	27	0.058	0.058	NUM
abr-267	268	28	)	)	PUNCT
abr-267	268	29	n	n	CCONJ
abr-267	268	30	2122	2122	NUM
abr-267	268	31	1984	1984	NUM
abr-267	268	32	1984	1984	NUM
abr-267	268	33	1822	1822	NUM
abr-267	268	34	adj	adj	PROPN
abr-267	268	35	.	.	PUNCT
abr-267	268	36	r2	r2	PROPN
abr-267	268	37	0.147	0.147	NUM
abr-267	269	1	0.792	0.792	NUM
abr-267	269	2	0.771	0.771	NUM
abr-267	269	3	0.977	0.977	NUM
abr-267	269	4	14	14	NUM
abr-267	269	5	show	show	VERB
abr-267	269	6	that	that	SCONJ
abr-267	269	7	on	on	ADP
abr-267	269	8	average	average	ADJ
abr-267	269	9	q	q	NOUN
abr-267	269	10	is	be	AUX
abr-267	269	11	significantly	significantly	ADV
abr-267	269	12	lower	low	ADJ
abr-267	269	13	during	during	ADP
abr-267	269	14	the	the	DET
abr-267	269	15	misreporting	misreporte	VERB
abr-267	269	16	event	event	NOUN
abr-267	269	17	year	year	NOUN
abr-267	269	18	and	and	CCONJ
abr-267	269	19	the	the	DET
abr-267	269	20	year	year	NOUN
abr-267	269	21	after	after	ADP
abr-267	269	22	compared	compare	VERB
abr-267	269	23	to	to	ADP
abr-267	269	24	a	a	DET
abr-267	269	25	non	non	ADJ
abr-267	269	26	-	-	ADJ
abr-267	269	27	event	event	ADJ
abr-267	269	28	year	year	NOUN
abr-267	269	29	.	.	PUNCT
abr-267	270	1	consistent	consistent	ADJ
abr-267	270	2	with	with	ADP
abr-267	270	3	the	the	DET
abr-267	270	4	baseline	baseline	NOUN
abr-267	270	5	regression	regression	NOUN
abr-267	270	6	results	result	NOUN
abr-267	270	7	of	of	ADP
abr-267	270	8	panel	panel	NOUN
abr-267	270	9	a	a	DET
abr-267	270	10	in	in	ADP
abr-267	270	11	table	table	NOUN
abr-267	270	12	3	3	NUM
abr-267	270	13	,	,	PUNCT
abr-267	270	14	the	the	DET
abr-267	270	15	logadxt-1	logadxt-1	NUM
abr-267	270	16	variable	variable	NOUN
abr-267	270	17	is	be	AUX
abr-267	270	18	shown	show	VERB
abr-267	270	19	to	to	PART
abr-267	270	20	have	have	VERB
abr-267	270	21	positive	positive	ADJ
abr-267	270	22	effect	effect	NOUN
abr-267	270	23	on	on	ADP
abr-267	270	24	q	q	PROPN
abr-267	270	25	(	(	PUNCT
abr-267	270	26	β	β	X
abr-267	270	27	=	=	SYM
abr-267	270	28	.379	.379	NUM
abr-267	270	29	,	,	PUNCT
abr-267	270	30	p	p	X
abr-267	270	31	<	<	X
abr-267	270	32	.01	.01	NUM
abr-267	270	33	)	)	PUNCT
abr-267	270	34	.	.	PUNCT
abr-267	271	1	adding	add	VERB
abr-267	271	2	the	the	DET
abr-267	271	3	interaction	interaction	NOUN
abr-267	271	4	terms	term	NOUN
abr-267	271	5	of	of	ADP
abr-267	271	6	the	the	DET
abr-267	271	7	event	event	NOUN
abr-267	271	8	variables	variable	VERB
abr-267	271	9	with	with	ADP
abr-267	271	10	logadx	logadx	NOUN
abr-267	271	11	to	to	ADP
abr-267	271	12	the	the	DET
abr-267	271	13	regression	regression	NOUN
abr-267	271	14	specifications	specification	NOUN
abr-267	271	15	generates	generate	VERB
abr-267	271	16	strong	strong	ADJ
abr-267	271	17	support	support	NOUN
abr-267	271	18	for	for	ADP
abr-267	271	19	h2b	h2b	PROPN
abr-267	271	20	.	.	PUNCT
abr-267	272	1	specifically	specifically	ADV
abr-267	272	2	,	,	PUNCT
abr-267	272	3	the	the	DET
abr-267	272	4	results	result	NOUN
abr-267	272	5	presented	present	VERB
abr-267	272	6	in	in	ADP
abr-267	272	7	column	column	NOUN
abr-267	272	8	4	4	NUM
abr-267	272	9	indicate	indicate	VERB
abr-267	272	10	that	that	SCONJ
abr-267	272	11	the	the	DET
abr-267	272	12	average	average	ADJ
abr-267	272	13	effect	effect	NOUN
abr-267	272	14	of	of	ADP
abr-267	272	15	advertising	advertising	NOUN
abr-267	272	16	spending	spending	NOUN
abr-267	272	17	on	on	ADP
abr-267	272	18	firm	firm	ADJ
abr-267	272	19	value	value	NOUN
abr-267	272	20	in	in	ADP
abr-267	272	21	the	the	DET
abr-267	272	22	year	year	NOUN
abr-267	272	23	of	of	ADP
abr-267	272	24	and	and	CCONJ
abr-267	272	25	year	year	NOUN
abr-267	272	26	subsequent	subsequent	ADJ
abr-267	272	27	to	to	ADP
abr-267	272	28	the	the	DET
abr-267	272	29	restatement	restatement	NOUN
abr-267	272	30	announcement	announcement	NOUN
abr-267	272	31	is	be	AUX
abr-267	272	32	positive	positive	ADJ
abr-267	272	33	but	but	CCONJ
abr-267	272	34	insignificant	insignificant	ADJ
abr-267	272	35	.	.	PUNCT
abr-267	273	1	as	as	ADP
abr-267	273	2	such	such	ADJ
abr-267	273	3	,	,	PUNCT
abr-267	273	4	the	the	DET
abr-267	273	5	expectation	expectation	NOUN
abr-267	273	6	that	that	SCONJ
abr-267	273	7	advertising	advertising	NOUN
abr-267	273	8	will	will	AUX
abr-267	273	9	not	not	PART
abr-267	273	10	reduce	reduce	VERB
abr-267	273	11	the	the	DET
abr-267	273	12	negative	negative	ADJ
abr-267	273	13	effect	effect	NOUN
abr-267	273	14	of	of	ADP
abr-267	273	15	financial	financial	ADJ
abr-267	273	16	reporting	reporting	NOUN
abr-267	273	17	fraud	fraud	NOUN
abr-267	273	18	on	on	ADP
abr-267	273	19	firm	firm	ADJ
abr-267	273	20	value	value	NOUN
abr-267	273	21	is	be	AUX
abr-267	273	22	supported	support	VERB
abr-267	273	23	.	.	PUNCT
abr-267	274	1	in	in	ADP
abr-267	274	2	sum	sum	NOUN
abr-267	274	3	,	,	PUNCT
abr-267	274	4	it	it	PRON
abr-267	274	5	is	be	AUX
abr-267	274	6	observed	observe	VERB
abr-267	274	7	that	that	SCONJ
abr-267	274	8	advertising	advertising	NOUN
abr-267	274	9	spending	spending	NOUN
abr-267	274	10	produces	produce	VERB
abr-267	274	11	no	no	DET
abr-267	274	12	significant	significant	ADJ
abr-267	274	13	counter	counter	ADJ
abr-267	274	14	effect	effect	NOUN
abr-267	274	15	to	to	ADP
abr-267	274	16	the	the	DET
abr-267	274	17	restatement	restatement	NOUN
abr-267	274	18	announcements	announcement	NOUN
abr-267	274	19	impact	impact	NOUN
abr-267	274	20	on	on	ADP
abr-267	274	21	losses	loss	NOUN
abr-267	274	22	to	to	ADP
abr-267	274	23	firm	firm	ADJ
abr-267	274	24	value	value	NOUN
abr-267	274	25	.	.	PUNCT
abr-267	275	1	given	give	VERB
abr-267	275	2	that	that	PRON
abr-267	275	3	,	,	PUNCT
abr-267	275	4	on	on	ADP
abr-267	275	5	average	average	ADJ
abr-267	275	6	,	,	PUNCT
abr-267	275	7	advertising	advertising	NOUN
abr-267	275	8	's	's	PART
abr-267	275	9	effect	effect	NOUN
abr-267	275	10	on	on	ADP
abr-267	275	11	firm	firm	ADJ
abr-267	275	12	value	value	NOUN
abr-267	275	13	is	be	AUX
abr-267	275	14	positive	positive	ADJ
abr-267	275	15	and	and	CCONJ
abr-267	275	16	significant	significant	ADJ
abr-267	275	17	,	,	PUNCT
abr-267	275	18	the	the	DET
abr-267	275	19	insignificant	insignificant	ADJ
abr-267	275	20	impact	impact	NOUN
abr-267	275	21	of	of	ADP
abr-267	275	22	advertising	advertising	NOUN
abr-267	275	23	around	around	ADP
abr-267	275	24	restatement	restatement	NOUN
abr-267	275	25	announcements	announcement	NOUN
abr-267	275	26	is	be	AUX
abr-267	275	27	likely	likely	ADV
abr-267	275	28	attributed	attribute	VERB
abr-267	275	29	to	to	ADP
abr-267	275	30	the	the	DET
abr-267	275	31	reduction	reduction	NOUN
abr-267	275	32	in	in	ADP
abr-267	275	33	advertising	advertising	NOUN
abr-267	275	34	expenditures	expenditure	NOUN
abr-267	275	35	in	in	ADP
abr-267	275	36	the	the	DET
abr-267	275	37	year	year	NOUN
abr-267	275	38	of	of	ADP
abr-267	275	39	the	the	DET
abr-267	275	40	restatement	restatement	NOUN
abr-267	275	41	announcement	announcement	NOUN
abr-267	275	42	.	.	PUNCT
abr-267	276	1	additionally	additionally	ADV
abr-267	276	2	,	,	PUNCT
abr-267	276	3	from	from	ADP
abr-267	276	4	the	the	DET
abr-267	276	5	perspective	perspective	NOUN
abr-267	276	6	of	of	ADP
abr-267	276	7	the	the	DET
abr-267	276	8	manager	manager	NOUN
abr-267	276	9	and	and	CCONJ
abr-267	276	10	in	in	ADP
abr-267	276	11	the	the	DET
abr-267	276	12	context	context	NOUN
abr-267	276	13	of	of	ADP
abr-267	276	14	misreporting	misreporte	VERB
abr-267	276	15	announcements	announcement	NOUN
abr-267	276	16	,	,	PUNCT
abr-267	276	17	the	the	DET
abr-267	276	18	effectiveness	effectiveness	NOUN
abr-267	276	19	of	of	ADP
abr-267	276	20	advertising	advertising	NOUN
abr-267	276	21	expenditures	expenditure	NOUN
abr-267	276	22	is	be	AUX
abr-267	276	23	evaluated	evaluate	VERB
abr-267	276	24	by	by	ADP
abr-267	276	25	the	the	DET
abr-267	276	26	reduction	reduction	NOUN
abr-267	276	27	in	in	ADP
abr-267	276	28	investor	investor	NOUN
abr-267	276	29	visibility	visibility	NOUN
abr-267	276	30	.	.	PUNCT
abr-267	277	1	as	as	ADP
abr-267	277	2	such	such	ADJ
abr-267	277	3	,	,	PUNCT
abr-267	277	4	the	the	DET
abr-267	277	5	positive	positive	ADJ
abr-267	277	6	yet	yet	ADV
abr-267	277	7	insignificant	insignificant	ADJ
abr-267	277	8	impact	impact	NOUN
abr-267	277	9	of	of	ADP
abr-267	277	10	advertising	advertising	NOUN
abr-267	277	11	around	around	ADP
abr-267	277	12	restatement	restatement	NOUN
abr-267	277	13	announcements	announcement	NOUN
abr-267	277	14	may	may	AUX
abr-267	277	15	suggest	suggest	VERB
abr-267	277	16	that	that	SCONJ
abr-267	277	17	reducing	reduce	VERB
abr-267	277	18	advertising	advertising	NOUN
abr-267	277	19	effectively	effectively	ADV
abr-267	277	20	reduces	reduce	VERB
abr-267	277	21	firm	firm	ADJ
abr-267	277	22	visibility	visibility	NOUN
abr-267	277	23	among	among	ADP
abr-267	277	24	investors	investor	NOUN
abr-267	277	25	—	—	PUNCT
abr-267	277	26	thereby	thereby	ADV
abr-267	277	27	mitigating	mitigate	VERB
abr-267	277	28	(	(	PUNCT
abr-267	277	29	though	though	SCONJ
abr-267	277	30	not	not	PART
abr-267	277	31	repairing	repair	VERB
abr-267	277	32	)	)	PUNCT
abr-267	277	33	the	the	DET
abr-267	277	34	potential	potential	ADJ
abr-267	277	35	damages	damage	NOUN
abr-267	277	36	incurred	incur	VERB
abr-267	277	37	to	to	ADP
abr-267	277	38	firm	firm	ADJ
abr-267	277	39	value	value	NOUN
abr-267	277	40	as	as	ADP
abr-267	277	41	a	a	DET
abr-267	277	42	result	result	NOUN
abr-267	277	43	of	of	ADP
abr-267	277	44	financial	financial	ADJ
abr-267	277	45	reporting	reporting	NOUN
abr-267	277	46	fraud	fraud	NOUN
abr-267	277	47	.	.	PUNCT
abr-267	278	1	considering	consider	VERB
abr-267	278	2	the	the	DET
abr-267	278	3	findings	finding	NOUN
abr-267	278	4	of	of	ADP
abr-267	278	5	chen	chen	PROPN
abr-267	278	6	et	et	PROPN
abr-267	278	7	al	al	PROPN
abr-267	278	8	.	.	PROPN
abr-267	279	1	(	(	PUNCT
abr-267	279	2	2009	2009	NUM
abr-267	279	3	)	)	PUNCT
abr-267	279	4	,	,	PUNCT
abr-267	279	5	indicating	indicate	VERB
abr-267	279	6	that	that	SCONJ
abr-267	279	7	increased	increase	VERB
abr-267	279	8	investor	investor	NOUN
abr-267	279	9	awareness	awareness	NOUN
abr-267	279	10	of	of	ADP
abr-267	279	11	brand	brand	NOUN
abr-267	279	12	scandal	scandal	NOUN
abr-267	279	13	events	event	NOUN
abr-267	279	14	significantly	significantly	ADV
abr-267	279	15	diminishes	diminish	VERB
abr-267	279	16	firm	firm	ADJ
abr-267	279	17	value	value	NOUN
abr-267	279	18	,	,	PUNCT
abr-267	279	19	actively	actively	ADV
abr-267	279	20	reducing	reduce	VERB
abr-267	279	21	advertising	advertising	NOUN
abr-267	279	22	around	around	ADP
abr-267	279	23	such	such	ADJ
abr-267	279	24	events	event	NOUN
abr-267	279	25	can	can	AUX
abr-267	279	26	be	be	AUX
abr-267	279	27	an	an	DET
abr-267	279	28	effective	effective	ADJ
abr-267	279	29	strategy	strategy	NOUN
abr-267	279	30	in	in	ADP
abr-267	279	31	the	the	DET
abr-267	279	32	context	context	NOUN
abr-267	279	33	of	of	ADP
abr-267	279	34	financial	financial	ADJ
abr-267	279	35	reporting	reporting	NOUN
abr-267	279	36	fraud	fraud	NOUN
abr-267	279	37	announcements	announcement	NOUN
abr-267	279	38	.	.	PUNCT
abr-267	280	1	table	table	NOUN
abr-267	280	2	5	5	NUM
abr-267	280	3	advertising	advertising	NOUN
abr-267	280	4	effect	effect	NOUN
abr-267	280	5	on	on	ADP
abr-267	280	6	firm	firm	ADJ
abr-267	280	7	value	value	NOUN
abr-267	280	8	around	around	ADP
abr-267	280	9	restatement	restatement	NOUN
abr-267	280	10	this	this	DET
abr-267	280	11	table	table	NOUN
abr-267	280	12	shows	show	NOUN
abr-267	280	13	pooled	pool	VERB
abr-267	280	14	ols	ol	NOUN
abr-267	280	15	regression	regression	NOUN
abr-267	280	16	results	result	NOUN
abr-267	280	17	for	for	ADP
abr-267	280	18	the	the	DET
abr-267	280	19	effect	effect	NOUN
abr-267	280	20	of	of	ADP
abr-267	280	21	advertising	advertising	NOUN
abr-267	280	22	expenditures	expenditure	NOUN
abr-267	280	23	on	on	ADP
abr-267	280	24	firm	firm	ADJ
abr-267	280	25	value	value	NOUN
abr-267	280	26	.	.	PUNCT
abr-267	281	1	all	all	DET
abr-267	281	2	models	model	NOUN
abr-267	281	3	include	include	VERB
abr-267	281	4	industry	industry	NOUN
abr-267	281	5	dummies	dummy	NOUN
abr-267	281	6	(	(	PUNCT
abr-267	281	7	based	base	VERB
abr-267	281	8	on	on	ADP
abr-267	281	9	the	the	DET
abr-267	281	10	fama	fama	NOUN
abr-267	281	11	-	-	PUNCT
abr-267	281	12	french	french	ADJ
abr-267	281	13	12	12	NUM
abr-267	281	14	industry	industry	NOUN
abr-267	281	15	classification	classification	NOUN
abr-267	281	16	)	)	PUNCT
abr-267	281	17	and	and	CCONJ
abr-267	281	18	year	year	NOUN
abr-267	281	19	dummies	dummy	NOUN
abr-267	281	20	,	,	PUNCT
abr-267	281	21	whose	whose	DET
abr-267	281	22	coefficient	coefficient	NOUN
abr-267	281	23	estimates	estimate	NOUN
abr-267	281	24	are	be	AUX
abr-267	281	25	not	not	PART
abr-267	281	26	reported	report	VERB
abr-267	281	27	.	.	PUNCT
abr-267	282	1	t	t	PROPN
abr-267	282	2	-	-	PUNCT
abr-267	282	3	statistics	statistic	NOUN
abr-267	282	4	,	,	PUNCT
abr-267	282	5	shown	show	VERB
abr-267	282	6	in	in	ADP
abr-267	282	7	parentheses	parenthesis	NOUN
abr-267	282	8	,	,	PUNCT
abr-267	282	9	are	be	AUX
abr-267	282	10	based	base	VERB
abr-267	282	11	on	on	ADP
abr-267	282	12	standard	standard	ADJ
abr-267	282	13	errors	error	NOUN
abr-267	282	14	clustered	cluster	VERB
abr-267	282	15	at	at	ADP
abr-267	282	16	the	the	DET
abr-267	282	17	firm	firm	ADJ
abr-267	282	18	level	level	NOUN
abr-267	282	19	.	.	PUNCT
abr-267	283	1	*	*	PUNCT
abr-267	284	1	*	*	PUNCT
abr-267	284	2	*	*	PUNCT
abr-267	284	3	,	,	PUNCT
abr-267	284	4	*	*	PUNCT
abr-267	284	5	*	*	PUNCT
abr-267	284	6	,	,	PUNCT
abr-267	284	7	and	and	CCONJ
abr-267	284	8	*	*	PUNCT
abr-267	284	9	denote	denote	NOUN
abr-267	284	10	significance	significance	NOUN
abr-267	284	11	at	at	ADP
abr-267	284	12	1	1	NUM
abr-267	284	13	%	%	NOUN
abr-267	284	14	,	,	PUNCT
abr-267	284	15	5	5	NUM
abr-267	284	16	%	%	NOUN
abr-267	284	17	,	,	PUNCT
abr-267	284	18	and	and	CCONJ
abr-267	284	19	10	10	NUM
abr-267	284	20	%	%	NOUN
abr-267	284	21	respectively	respectively	ADV
abr-267	284	22	.	.	PUNCT
abr-267	285	1	(	(	PUNCT
abr-267	285	2	1	1	X
abr-267	285	3	)	)	PUNCT
abr-267	285	4	(	(	PUNCT
abr-267	285	5	2	2	NUM
abr-267	285	6	)	)	PUNCT
abr-267	285	7	(	(	PUNCT
abr-267	285	8	3	3	X
abr-267	285	9	)	)	PUNCT
abr-267	285	10	(	(	PUNCT
abr-267	285	11	4	4	X
abr-267	285	12	)	)	PUNCT
abr-267	285	13	qt	qt	NOUN
abr-267	285	14	qt	qt	PROPN
abr-267	285	15	qt	qt	PROPN
abr-267	285	16	qt	qt	PROPN
abr-267	285	17	preeventt	preeventt	NOUN
abr-267	285	18	-0.190	-0.190	PUNCT
abr-267	285	19	-0.285	-0.285	PUNCT
abr-267	285	20	*	*	SYM
abr-267	285	21	-0.210	-0.210	X
abr-267	285	22	-0.146	-0.146	X
abr-267	285	23	(	(	PUNCT
abr-267	285	24	0.200	0.200	NUM
abr-267	285	25	)	)	PUNCT
abr-267	285	26	(	(	PUNCT
abr-267	285	27	0.149	0.149	NUM
abr-267	285	28	)	)	PUNCT
abr-267	285	29	(	(	PUNCT
abr-267	285	30	0.143	0.143	NUM
abr-267	285	31	)	)	PUNCT
abr-267	285	32	(	(	PUNCT
abr-267	285	33	0.227	0.227	NUM
abr-267	285	34	)	)	PUNCT
abr-267	285	35	eventt	eventt	NOUN
abr-267	285	36	-0.527	-0.527	PUNCT
abr-267	285	37	*	*	PUNCT
abr-267	285	38	*	*	PUNCT
abr-267	286	1	-0.530	-0.530	VERB
abr-267	286	2	*	*	PUNCT
abr-267	286	3	*	*	PUNCT
abr-267	286	4	*	*	PUNCT
abr-267	286	5	-0.439	-0.439	PUNCT
abr-267	286	6	*	*	PUNCT
abr-267	286	7	*	*	PUNCT
abr-267	286	8	-0.625	-0.625	PUNCT
abr-267	286	9	*	*	PUNCT
abr-267	286	10	*	*	PUNCT
abr-267	286	11	(	(	PUNCT
abr-267	286	12	0.219	0.219	NUM
abr-267	286	13	)	)	PUNCT
abr-267	286	14	(	(	PUNCT
abr-267	286	15	0.177	0.177	NUM
abr-267	286	16	)	)	PUNCT
abr-267	286	17	(	(	PUNCT
abr-267	286	18	0.169	0.169	NUM
abr-267	286	19	)	)	PUNCT
abr-267	286	20	(	(	PUNCT
abr-267	286	21	0.259	0.259	NUM
abr-267	286	22	)	)	PUNCT
abr-267	286	23	posteventt	posteventt	NOUN
abr-267	286	24	-0.627	-0.627	PUNCT
abr-267	286	25	*	*	PUNCT
abr-267	286	26	*	*	PUNCT
abr-267	286	27	*	*	PUNCT
abr-267	286	28	-0.506	-0.506	NOUN
abr-267	286	29	*	*	PUNCT
abr-267	286	30	*	*	PUNCT
abr-267	286	31	*	*	PUNCT
abr-267	287	1	-0.462	-0.462	PUNCT
abr-267	288	1	*	*	PUNCT
abr-267	288	2	*	*	PUNCT
abr-267	288	3	*	*	PUNCT
abr-267	289	1	-0.600	-0.600	PROPN
abr-267	289	2	*	*	PUNCT
abr-267	289	3	*	*	PUNCT
abr-267	289	4	(	(	PUNCT
abr-267	289	5	0.160	0.160	NUM
abr-267	289	6	)	)	PUNCT
abr-267	289	7	(	(	PUNCT
abr-267	289	8	0.166	0.166	NUM
abr-267	289	9	)	)	PUNCT
abr-267	289	10	(	(	PUNCT
abr-267	289	11	0.162	0.162	NUM
abr-267	289	12	)	)	PUNCT
abr-267	289	13	(	(	PUNCT
abr-267	289	14	0.260	0.260	NUM
abr-267	289	15	)	)	PUNCT
abr-267	289	16	preevent*logadvertisingt	preevent*logadvertisingt	NOUN
abr-267	289	17	-0.032	-0.032	ADP
abr-267	289	18	(	(	PUNCT
abr-267	289	19	0.078	0.078	NUM
abr-267	289	20	)	)	PUNCT
abr-267	289	21	event*logadvertisingt	event*logadvertisingt	PROPN
abr-267	289	22	0.095	0.095	NUM
abr-267	289	23	(	(	PUNCT
abr-267	289	24	0.092	0.092	NUM
abr-267	289	25	)	)	PUNCT
abr-267	289	26	postevent*logadvertisingt	postevent*logadvertisingt	NOUN
abr-267	289	27	0.068	0.068	NUM
abr-267	289	28	(	(	PUNCT
abr-267	289	29	0.078	0.078	NUM
abr-267	289	30	)	)	PUNCT
abr-267	289	31	logadvertisingt	logadvertisingt	NOUN
abr-267	289	32	0.379	0.379	NUM
abr-267	289	33	*	*	PUNCT
abr-267	289	34	*	*	PUNCT
abr-267	289	35	*	*	PUNCT
abr-267	289	36	0.370	0.370	NUM
abr-267	289	37	*	*	PUNCT
abr-267	289	38	*	*	PUNCT
abr-267	289	39	*	*	PUNCT
abr-267	289	40	(	(	PUNCT
abr-267	289	41	0.086	0.086	NUM
abr-267	289	42	)	)	PUNCT
abr-267	289	43	(	(	PUNCT
abr-267	289	44	0.088	0.088	NUM
abr-267	289	45	)	)	PUNCT
abr-267	289	46	logassetst-1	logassetst-1	PROPN
abr-267	290	1	-0.181	-0.181	PUNCT
abr-267	291	1	*	*	PUNCT
abr-267	291	2	*	*	PUNCT
abr-267	291	3	*	*	PUNCT
abr-267	292	1	-0.462	-0.462	PUNCT
abr-267	292	2	*	*	PUNCT
abr-267	292	3	*	*	PUNCT
abr-267	292	4	*	*	PUNCT
abr-267	292	5	-0.459	-0.459	NOUN
abr-267	292	6	*	*	NOUN
abr-267	292	7	*	*	PUNCT
abr-267	292	8	*	*	PUNCT
abr-267	292	9	(	(	PUNCT
abr-267	292	10	0.058	0.058	NUM
abr-267	292	11	)	)	PUNCT
abr-267	292	12	(	(	PUNCT
abr-267	292	13	0.092	0.092	NUM
abr-267	292	14	)	)	PUNCT
abr-267	292	15	(	(	PUNCT
abr-267	292	16	0.092	0.092	NUM
abr-267	292	17	)	)	PUNCT
abr-267	292	18	logsales_growtht-1	logsales_growtht-1	ADJ
abr-267	292	19	0.309	0.309	NUM
abr-267	292	20	*	*	PUNCT
abr-267	292	21	*	*	PUNCT
abr-267	292	22	*	*	PUNCT
abr-267	292	23	0.299	0.299	NUM
abr-267	292	24	*	*	PUNCT
abr-267	292	25	*	*	PUNCT
abr-267	292	26	*	*	PUNCT
abr-267	292	27	0.293	0.293	NUM
abr-267	292	28	*	*	PUNCT
abr-267	292	29	*	*	PUNCT
abr-267	292	30	*	*	PUNCT
abr-267	292	31	(	(	PUNCT
abr-267	292	32	0.109	0.109	NUM
abr-267	292	33	)	)	PUNCT
abr-267	292	34	(	(	PUNCT
abr-267	292	35	0.110	0.110	NUM
abr-267	292	36	)	)	PUNCT
abr-267	292	37	(	(	PUNCT
abr-267	292	38	0.109	0.109	NUM
abr-267	292	39	)	)	PUNCT
abr-267	292	40	herfindahl	herfindahl	NOUN
abr-267	292	41	-	-	PUNCT
abr-267	292	42	hirschman	hirschman	NOUN
abr-267	292	43	indext-1	indext-1	NUM
abr-267	292	44	-0.056	-0.056	NUM
abr-267	292	45	-0.197	-0.197	PUNCT
abr-267	292	46	-0.176	-0.176	NOUN
abr-267	292	47	(	(	PUNCT
abr-267	292	48	0.677	0.677	NUM
abr-267	292	49	)	)	PUNCT
abr-267	292	50	(	(	PUNCT
abr-267	292	51	0.669	0.669	NUM
abr-267	292	52	)	)	PUNCT
abr-267	292	53	(	(	PUNCT
abr-267	292	54	0.670	0.670	NUM
abr-267	292	55	)	)	PUNCT
abr-267	292	56	logpropertyplantequipment	logpropertyplantequipment	NOUN
abr-267	292	57	/	/	SYM
abr-267	292	58	employeest-1	employeest-1	PROPN
abr-267	292	59	-0.011	-0.011	NUM
abr-267	292	60	-0.010	-0.010	PUNCT
abr-267	292	61	-0.010	-0.010	PUNCT
abr-267	292	62	(	(	PUNCT
abr-267	292	63	0.009	0.009	NUM
abr-267	292	64	)	)	PUNCT
abr-267	292	65	(	(	PUNCT
abr-267	292	66	0.008	0.008	NUM
abr-267	292	67	)	)	PUNCT
abr-267	292	68	(	(	PUNCT
abr-267	292	69	0.008	0.008	NUM
abr-267	292	70	)	)	PUNCT
abr-267	293	1	year_dum	year_dum	PRON
abr-267	294	1	yes	yes	INTJ
abr-267	295	1	yes	yes	INTJ
abr-267	296	1	yes	yes	INTJ
abr-267	297	1	yes	yes	INTJ
abr-267	298	1	industry_dum	industry_dum	INTJ
abr-267	298	2	yes	yes	INTJ
abr-267	299	1	yes	yes	INTJ
abr-267	300	1	yes	yes	INTJ
abr-267	301	1	yes	yes	INTJ
abr-267	301	2	_	_	PUNCT
abr-267	301	3	cons	con	NOUN
abr-267	301	4	1.868	1.868	NUM
abr-267	301	5	*	*	NOUN
abr-267	301	6	*	*	PUNCT
abr-267	301	7	*	*	PUNCT
abr-267	301	8	2.533	2.533	NUM
abr-267	301	9	*	*	PUNCT
abr-267	301	10	*	*	PUNCT
abr-267	301	11	*	*	PUNCT
abr-267	301	12	3.398	3.398	NUM
abr-267	301	13	*	*	PUNCT
abr-267	301	14	*	*	PUNCT
abr-267	301	15	*	*	PUNCT
abr-267	302	1	3.412	3.412	NUM
abr-267	302	2	*	*	PUNCT
abr-267	302	3	*	*	PUNCT
abr-267	302	4	*	*	PUNCT
abr-267	302	5	(	(	PUNCT
abr-267	302	6	0.571	0.571	NUM
abr-267	302	7	)	)	PUNCT
abr-267	302	8	(	(	PUNCT
abr-267	302	9	0.752	0.752	NUM
abr-267	302	10	)	)	PUNCT
abr-267	302	11	(	(	PUNCT
abr-267	302	12	0.770	0.770	NUM
abr-267	302	13	)	)	PUNCT
abr-267	302	14	(	(	PUNCT
abr-267	302	15	0.776	0.776	NUM
abr-267	302	16	)	)	PUNCT
abr-267	302	17	n	n	CCONJ
abr-267	302	18	2122	2122	NUM
abr-267	302	19	1897	1897	NUM
abr-267	302	20	1897	1897	NUM
abr-267	302	21	1897	1897	NUM
abr-267	302	22	adj	adj	PROPN
abr-267	302	23	.	.	PROPN
abr-267	302	24	r2	r2	PROPN
abr-267	302	25	0.124	0.124	NUM
abr-267	302	26	0.179	0.179	NUM
abr-267	302	27	0.207	0.207	NUM
abr-267	302	28	0.207	0.207	NUM
abr-267	302	29	15	15	NUM
abr-267	302	30	conclusions	conclusion	NOUN
abr-267	302	31	this	this	DET
abr-267	302	32	study	study	NOUN
abr-267	302	33	examines	examine	VERB
abr-267	302	34	whether	whether	SCONJ
abr-267	302	35	firms	firm	NOUN
abr-267	302	36	adjust	adjust	VERB
abr-267	302	37	advertising	advertising	NOUN
abr-267	302	38	expenditures	expenditure	NOUN
abr-267	302	39	around	around	ADP
abr-267	302	40	accounting	accounting	NOUN
abr-267	302	41	-	-	PUNCT
abr-267	302	42	based	base	VERB
abr-267	302	43	brand	brand	NOUN
abr-267	302	44	scandal	scandal	NOUN
abr-267	302	45	events	event	NOUN
abr-267	302	46	such	such	ADJ
abr-267	302	47	as	as	ADP
abr-267	302	48	financial	financial	ADJ
abr-267	302	49	reporting	reporting	NOUN
abr-267	302	50	fraud	fraud	NOUN
abr-267	302	51	.	.	PUNCT
abr-267	303	1	guided	guide	VERB
abr-267	303	2	by	by	ADP
abr-267	303	3	the	the	DET
abr-267	303	4	crisis	crisis	NOUN
abr-267	303	5	management	management	NOUN
abr-267	303	6	perspectives	perspective	NOUN
abr-267	303	7	of	of	ADP
abr-267	303	8	image	image	NOUN
abr-267	303	9	repair	repair	NOUN
abr-267	303	10	theory	theory	NOUN
abr-267	303	11	(	(	PUNCT
abr-267	303	12	benoit	benoit	NOUN
abr-267	303	13	,	,	PUNCT
abr-267	303	14	1995	1995	NUM
abr-267	303	15	)	)	PUNCT
abr-267	303	16	and	and	CCONJ
abr-267	303	17	the	the	DET
abr-267	303	18	closely	closely	ADV
abr-267	303	19	aligned	aligned	ADJ
abr-267	303	20	,	,	PUNCT
abr-267	303	21	situational	situational	ADJ
abr-267	303	22	crisis	crisis	NOUN
abr-267	303	23	communication	communication	NOUN
abr-267	303	24	theory	theory	NOUN
abr-267	303	25	(	(	PUNCT
abr-267	303	26	scct	scct	NOUN
abr-267	303	27	)	)	PUNCT
abr-267	303	28	(	(	PUNCT
abr-267	303	29	coombs	coombs	X
abr-267	303	30	,	,	PUNCT
abr-267	303	31	1998	1998	NUM
abr-267	303	32	;	;	PUNCT
abr-267	303	33	coombs	coomb	NOUN
abr-267	303	34	,	,	PUNCT
abr-267	303	35	2013	2013	NUM
abr-267	303	36	)	)	PUNCT
abr-267	303	37	,	,	PUNCT
abr-267	303	38	this	this	DET
abr-267	303	39	analysis	analysis	NOUN
abr-267	303	40	focuses	focus	VERB
abr-267	303	41	on	on	ADP
abr-267	303	42	two	two	NUM
abr-267	303	43	opposing	oppose	VERB
abr-267	303	44	propositions	proposition	NOUN
abr-267	303	45	presented	present	VERB
abr-267	303	46	in	in	ADP
abr-267	303	47	the	the	DET
abr-267	303	48	brand	brand	NOUN
abr-267	303	49	scandal	scandal	NOUN
abr-267	303	50	and	and	CCONJ
abr-267	303	51	marketing	marketing	NOUN
abr-267	303	52	-	-	PUNCT
abr-267	303	53	finance	finance	NOUN
abr-267	303	54	literature	literature	NOUN
abr-267	303	55	regarding	regard	VERB
abr-267	303	56	organizational	organizational	ADJ
abr-267	303	57	response	response	NOUN
abr-267	303	58	to	to	ADP
abr-267	303	59	adverse	adverse	ADJ
abr-267	303	60	events	event	NOUN
abr-267	303	61	(	(	PUNCT
abr-267	303	62	i.e.	i.e.	X
abr-267	303	63	brand	brand	NOUN
abr-267	303	64	scandals	scandal	NOUN
abr-267	303	65	)	)	PUNCT
abr-267	303	66	.	.	PUNCT
abr-267	304	1	while	while	SCONJ
abr-267	304	2	recent	recent	ADJ
abr-267	304	3	findings	finding	NOUN
abr-267	304	4	from	from	ADP
abr-267	304	5	the	the	DET
abr-267	304	6	marketing	marketing	NOUN
abr-267	304	7	-	-	PUNCT
abr-267	304	8	finance	finance	NOUN
abr-267	304	9	literature	literature	NOUN
abr-267	304	10	show	show	VERB
abr-267	304	11	that	that	SCONJ
abr-267	304	12	managers	manager	NOUN
abr-267	304	13	tend	tend	VERB
abr-267	304	14	to	to	PART
abr-267	304	15	reduce	reduce	VERB
abr-267	304	16	advertising	advertising	NOUN
abr-267	304	17	when	when	SCONJ
abr-267	304	18	anticipating	anticipate	VERB
abr-267	304	19	the	the	DET
abr-267	304	20	release	release	NOUN
abr-267	304	21	of	of	ADP
abr-267	304	22	negative	negative	ADJ
abr-267	304	23	information	information	NOUN
abr-267	304	24	,	,	PUNCT
abr-267	304	25	this	this	DET
abr-267	304	26	response	response	NOUN
abr-267	304	27	is	be	AUX
abr-267	304	28	contrary	contrary	ADJ
abr-267	304	29	to	to	ADP
abr-267	304	30	the	the	DET
abr-267	304	31	established	establish	VERB
abr-267	304	32	support	support	NOUN
abr-267	304	33	and	and	CCONJ
abr-267	304	34	recommendation	recommendation	NOUN
abr-267	304	35	from	from	ADP
abr-267	304	36	the	the	DET
abr-267	304	37	extant	extant	ADJ
abr-267	304	38	brand	brand	NOUN
abr-267	304	39	scandal	scandal	NOUN
abr-267	304	40	literature	literature	NOUN
abr-267	304	41	.	.	PUNCT
abr-267	305	1	this	this	DET
abr-267	305	2	inconsistency	inconsistency	NOUN
abr-267	305	3	suggests	suggest	VERB
abr-267	305	4	that	that	SCONJ
abr-267	305	5	firms	firm	NOUN
abr-267	305	6	treat	treat	VERB
abr-267	305	7	product	product	NOUN
abr-267	305	8	-	-	PUNCT
abr-267	305	9	based	base	VERB
abr-267	305	10	brand	brand	NOUN
abr-267	305	11	scandal	scandal	NOUN
abr-267	305	12	events	event	NOUN
abr-267	305	13	differently	differently	ADV
abr-267	305	14	from	from	ADP
abr-267	305	15	accounting	accounting	NOUN
abr-267	305	16	-	-	PUNCT
abr-267	305	17	based	base	VERB
abr-267	305	18	brand	brand	NOUN
abr-267	305	19	scandal	scandal	NOUN
abr-267	305	20	events	event	NOUN
abr-267	305	21	—	—	PUNCT
abr-267	305	22	suggesting	suggest	VERB
abr-267	305	23	that	that	SCONJ
abr-267	305	24	managers	manager	NOUN
abr-267	305	25	anticipate	anticipate	VERB
abr-267	305	26	investors	investor	NOUN
abr-267	305	27	'	'	PART
abr-267	305	28	response	response	NOUN
abr-267	305	29	to	to	ADP
abr-267	305	30	advertising	advertise	VERB
abr-267	305	31	around	around	ADP
abr-267	305	32	brand	brand	NOUN
abr-267	305	33	scandal	scandal	NOUN
abr-267	305	34	to	to	PART
abr-267	305	35	be	be	AUX
abr-267	305	36	different	different	ADJ
abr-267	305	37	from	from	ADP
abr-267	305	38	that	that	PRON
abr-267	305	39	of	of	ADP
abr-267	305	40	a	a	DET
abr-267	305	41	consumer	consumer	NOUN
abr-267	305	42	.	.	PUNCT
abr-267	306	1	based	base	VERB
abr-267	306	2	on	on	ADP
abr-267	306	3	what	what	PRON
abr-267	306	4	is	be	AUX
abr-267	306	5	known	know	VERB
abr-267	306	6	,	,	PUNCT
abr-267	306	7	this	this	DET
abr-267	306	8	study	study	NOUN
abr-267	306	9	is	be	AUX
abr-267	306	10	the	the	DET
abr-267	306	11	first	first	ADJ
abr-267	306	12	to	to	PART
abr-267	306	13	investigate	investigate	VERB
abr-267	306	14	the	the	DET
abr-267	306	15	relationship	relationship	NOUN
abr-267	306	16	between	between	ADP
abr-267	306	17	firm	firm	ADJ
abr-267	306	18	-	-	PUNCT
abr-267	306	19	level	level	NOUN
abr-267	306	20	advertising	advertising	NOUN
abr-267	306	21	expenditures	expenditure	NOUN
abr-267	306	22	,	,	PUNCT
abr-267	306	23	accounting	accounting	NOUN
abr-267	306	24	-	-	PUNCT
abr-267	306	25	based	base	VERB
abr-267	306	26	brand	brand	NOUN
abr-267	306	27	scandal	scandal	NOUN
abr-267	306	28	and	and	CCONJ
abr-267	306	29	the	the	DET
abr-267	306	30	subsequent	subsequent	ADJ
abr-267	306	31	implications	implication	NOUN
abr-267	306	32	for	for	ADP
abr-267	306	33	firm	firm	ADJ
abr-267	306	34	value	value	NOUN
abr-267	306	35	.	.	PUNCT
abr-267	307	1	in	in	ADP
abr-267	307	2	doing	do	VERB
abr-267	307	3	so	so	ADV
abr-267	307	4	,	,	PUNCT
abr-267	307	5	this	this	DET
abr-267	307	6	study	study	NOUN
abr-267	307	7	makes	make	VERB
abr-267	307	8	several	several	ADJ
abr-267	307	9	noteworthy	noteworthy	ADJ
abr-267	307	10	contributions	contribution	NOUN
abr-267	307	11	to	to	ADP
abr-267	307	12	the	the	DET
abr-267	307	13	advertising	advertising	NOUN
abr-267	307	14	,	,	PUNCT
abr-267	307	15	brand	brand	NOUN
abr-267	307	16	scandal	scandal	NOUN
abr-267	307	17	,	,	PUNCT
abr-267	307	18	and	and	CCONJ
abr-267	307	19	reputation	reputation	NOUN
abr-267	307	20	management	management	NOUN
abr-267	307	21	literature	literature	NOUN
abr-267	307	22	.	.	PUNCT
abr-267	308	1	firstly	firstly	ADV
abr-267	308	2	,	,	PUNCT
abr-267	308	3	it	it	PRON
abr-267	308	4	explicitly	explicitly	ADV
abr-267	308	5	attends	attend	VERB
abr-267	308	6	to	to	ADP
abr-267	308	7	the	the	DET
abr-267	308	8	paucity	paucity	NOUN
abr-267	308	9	of	of	ADP
abr-267	308	10	marketing	marketing	NOUN
abr-267	308	11	investigations	investigation	NOUN
abr-267	308	12	into	into	ADP
abr-267	308	13	the	the	DET
abr-267	308	14	implications	implication	NOUN
abr-267	308	15	of	of	ADP
abr-267	308	16	non	non	ADJ
abr-267	308	17	-	-	ADJ
abr-267	308	18	product	product	ADJ
abr-267	308	19	market	market	NOUN
abr-267	308	20	brand	brand	NOUN
abr-267	308	21	scandal	scandal	NOUN
abr-267	308	22	events	event	NOUN
abr-267	308	23	for	for	ADP
abr-267	308	24	advertising	advertising	NOUN
abr-267	308	25	spending	spending	NOUN
abr-267	308	26	strategy	strategy	NOUN
abr-267	308	27	and	and	CCONJ
abr-267	308	28	the	the	DET
abr-267	308	29	implications	implication	NOUN
abr-267	308	30	thereof	thereof	ADV
abr-267	308	31	.	.	PUNCT
abr-267	309	1	in	in	ADP
abr-267	309	2	doing	do	VERB
abr-267	309	3	so	so	ADV
abr-267	309	4	,	,	PUNCT
abr-267	309	5	it	it	PRON
abr-267	309	6	introduces	introduce	VERB
abr-267	309	7	corporate	corporate	ADJ
abr-267	309	8	accounting	accounting	NOUN
abr-267	309	9	scandals	scandal	NOUN
abr-267	309	10	to	to	ADP
abr-267	309	11	the	the	DET
abr-267	309	12	studied	study	VERB
abr-267	309	13	areas	area	NOUN
abr-267	309	14	of	of	ADP
abr-267	309	15	brand	brand	NOUN
abr-267	309	16	crises	crisis	NOUN
abr-267	309	17	and	and	CCONJ
abr-267	309	18	provides	provide	VERB
abr-267	309	19	empirical	empirical	ADJ
abr-267	309	20	support	support	NOUN
abr-267	309	21	for	for	ADP
abr-267	309	22	the	the	DET
abr-267	309	23	value	value	NOUN
abr-267	309	24	relevance	relevance	NOUN
abr-267	309	25	of	of	ADP
abr-267	309	26	firm	firm	ADJ
abr-267	309	27	-	-	PUNCT
abr-267	309	28	level	level	NOUN
abr-267	309	29	advertising	advertising	NOUN
abr-267	309	30	expenditures	expenditure	NOUN
abr-267	309	31	.	.	PUNCT
abr-267	310	1	secondly	secondly	ADV
abr-267	310	2	,	,	PUNCT
abr-267	310	3	this	this	DET
abr-267	310	4	study	study	NOUN
abr-267	310	5	contributes	contribute	VERB
abr-267	310	6	to	to	ADP
abr-267	310	7	the	the	DET
abr-267	310	8	need	need	NOUN
abr-267	310	9	for	for	ADP
abr-267	310	10	linking	link	VERB
abr-267	310	11	marketing	marketing	NOUN
abr-267	310	12	actions	action	NOUN
abr-267	310	13	to	to	ADP
abr-267	310	14	financial	financial	ADJ
abr-267	310	15	outcomes	outcome	NOUN
abr-267	310	16	,	,	PUNCT
abr-267	310	17	which	which	PRON
abr-267	310	18	is	be	AUX
abr-267	310	19	a	a	DET
abr-267	310	20	primary	primary	ADJ
abr-267	310	21	challenge	challenge	NOUN
abr-267	310	22	facing	face	VERB
abr-267	310	23	today	today	NOUN
abr-267	310	24	's	's	PART
abr-267	310	25	marketing	marketing	NOUN
abr-267	310	26	practitioner	practitioner	NOUN
abr-267	310	27	and	and	CCONJ
abr-267	310	28	is	be	AUX
abr-267	310	29	the	the	DET
abr-267	310	30	primary	primary	ADJ
abr-267	310	31	focus	focus	NOUN
abr-267	310	32	of	of	ADP
abr-267	310	33	the	the	DET
abr-267	310	34	extant	extant	ADJ
abr-267	310	35	literature	literature	NOUN
abr-267	310	36	on	on	ADP
abr-267	310	37	the	the	DET
abr-267	310	38	marketing	marketing	NOUN
abr-267	310	39	-	-	PUNCT
abr-267	310	40	finance	finance	NOUN
abr-267	310	41	interface	interface	NOUN
abr-267	310	42	.	.	PUNCT
abr-267	311	1	furthermore	furthermore	ADV
abr-267	311	2	,	,	PUNCT
abr-267	311	3	this	this	DET
abr-267	311	4	study	study	NOUN
abr-267	311	5	contributes	contribute	VERB
abr-267	311	6	to	to	ADP
abr-267	311	7	this	this	DET
abr-267	311	8	growing	grow	VERB
abr-267	311	9	stream	stream	NOUN
abr-267	311	10	of	of	ADP
abr-267	311	11	literature	literature	NOUN
abr-267	311	12	by	by	ADP
abr-267	311	13	quantifying	quantify	VERB
abr-267	311	14	the	the	DET
abr-267	311	15	returns	return	NOUN
abr-267	311	16	of	of	ADP
abr-267	311	17	firm	firm	ADJ
abr-267	311	18	-	-	PUNCT
abr-267	311	19	level	level	NOUN
abr-267	311	20	advertising	advertising	NOUN
abr-267	311	21	investments	investment	NOUN
abr-267	311	22	in	in	ADP
abr-267	311	23	financial	financial	ADJ
abr-267	311	24	terms	term	NOUN
abr-267	311	25	—	—	PUNCT
abr-267	311	26	and	and	CCONJ
abr-267	311	27	in	in	ADP
abr-267	311	28	a	a	DET
abr-267	311	29	non	non	ADJ
abr-267	311	30	-	-	ADJ
abr-267	311	31	consumer	consumer	ADJ
abr-267	311	32	setting	setting	NOUN
abr-267	311	33	.	.	PUNCT
abr-267	312	1	lastly	lastly	ADV
abr-267	312	2	,	,	PUNCT
abr-267	312	3	this	this	DET
abr-267	312	4	examination	examination	NOUN
abr-267	312	5	also	also	ADV
abr-267	312	6	provides	provide	VERB
abr-267	312	7	empirical	empirical	ADJ
abr-267	312	8	support	support	NOUN
abr-267	312	9	for	for	ADP
abr-267	312	10	the	the	DET
abr-267	312	11	effectiveness	effectiveness	NOUN
abr-267	312	12	of	of	ADP
abr-267	312	13	a	a	DET
abr-267	312	14	marketing	marketing	NOUN
abr-267	312	15	response	response	NOUN
abr-267	312	16	(	(	PUNCT
abr-267	312	17	specifically	specifically	ADV
abr-267	312	18	advertising	advertising	NOUN
abr-267	312	19	)	)	PUNCT
abr-267	312	20	and	and	CCONJ
abr-267	312	21	adds	add	VERB
abr-267	312	22	it	it	PRON
abr-267	312	23	to	to	ADP
abr-267	312	24	the	the	DET
abr-267	312	25	list	list	NOUN
abr-267	312	26	of	of	ADP
abr-267	312	27	post	post	ADJ
abr-267	312	28	-	-	ADJ
abr-267	312	29	restatement	restatement	ADJ
abr-267	312	30	reputation	reputation	NOUN
abr-267	312	31	building	building	NOUN
abr-267	312	32	strategies	strategy	NOUN
abr-267	312	33	currently	currently	ADV
abr-267	312	34	addressed	address	VERB
abr-267	312	35	in	in	ADP
abr-267	312	36	the	the	DET
abr-267	312	37	financial	financial	ADJ
abr-267	312	38	misconduct	misconduct	NOUN
abr-267	312	39	literature	literature	NOUN
abr-267	312	40	limitations	limitation	NOUN
abr-267	312	41	and	and	CCONJ
abr-267	312	42	future	future	ADJ
abr-267	312	43	research	research	NOUN
abr-267	312	44	the	the	DET
abr-267	312	45	findings	finding	NOUN
abr-267	312	46	from	from	ADP
abr-267	312	47	this	this	DET
abr-267	312	48	study	study	NOUN
abr-267	312	49	offer	offer	VERB
abr-267	312	50	new	new	ADJ
abr-267	312	51	insight	insight	NOUN
abr-267	312	52	into	into	ADP
abr-267	312	53	the	the	DET
abr-267	312	54	marketing	marketing	NOUN
abr-267	312	55	-	-	PUNCT
abr-267	312	56	related	relate	VERB
abr-267	312	57	managerial	managerial	ADJ
abr-267	312	58	action	action	NOUN
abr-267	312	59	taken	take	VERB
abr-267	312	60	by	by	ADP
abr-267	312	61	firms	firm	NOUN
abr-267	312	62	experiencing	experience	VERB
abr-267	312	63	accounting	accounting	NOUN
abr-267	312	64	-	-	PUNCT
abr-267	312	65	based	base	VERB
abr-267	312	66	brand	brand	NOUN
abr-267	312	67	scandals	scandal	NOUN
abr-267	312	68	and	and	CCONJ
abr-267	312	69	the	the	DET
abr-267	312	70	implications	implication	NOUN
abr-267	312	71	for	for	ADP
abr-267	312	72	firm	firm	ADJ
abr-267	312	73	value	value	NOUN
abr-267	312	74	.	.	PUNCT
abr-267	313	1	nevertheless	nevertheless	ADV
abr-267	313	2	,	,	PUNCT
abr-267	313	3	the	the	DET
abr-267	313	4	overall	overall	ADJ
abr-267	313	5	scope	scope	NOUN
abr-267	313	6	of	of	ADP
abr-267	313	7	the	the	DET
abr-267	313	8	investigation	investigation	NOUN
abr-267	313	9	was	be	AUX
abr-267	313	10	subject	subject	ADJ
abr-267	313	11	to	to	ADP
abr-267	313	12	multiple	multiple	ADJ
abr-267	313	13	data	datum	NOUN
abr-267	313	14	-	-	PUNCT
abr-267	313	15	related	relate	VERB
abr-267	313	16	limitations	limitation	NOUN
abr-267	313	17	—	—	PUNCT
abr-267	313	18	which	which	PRON
abr-267	313	19	,	,	PUNCT
abr-267	313	20	if	if	SCONJ
abr-267	313	21	remedied	remedie	VERB
abr-267	313	22	,	,	PUNCT
abr-267	313	23	could	could	AUX
abr-267	313	24	provide	provide	VERB
abr-267	313	25	new	new	ADJ
abr-267	313	26	and	and	CCONJ
abr-267	313	27	promising	promising	ADJ
abr-267	313	28	directions	direction	NOUN
abr-267	313	29	for	for	ADP
abr-267	313	30	future	future	ADJ
abr-267	313	31	research	research	NOUN
abr-267	313	32	.	.	PUNCT
abr-267	314	1	one	one	NUM
abr-267	314	2	limitation	limitation	NOUN
abr-267	314	3	is	be	AUX
abr-267	314	4	the	the	DET
abr-267	314	5	lack	lack	NOUN
abr-267	314	6	of	of	ADP
abr-267	314	7	information	information	NOUN
abr-267	314	8	about	about	ADP
abr-267	314	9	the	the	DET
abr-267	314	10	content	content	NOUN
abr-267	314	11	of	of	ADP
abr-267	314	12	the	the	DET
abr-267	314	13	advertising	advertising	NOUN
abr-267	314	14	around	around	ADP
abr-267	314	15	restatement	restatement	NOUN
abr-267	314	16	announcements	announcement	NOUN
abr-267	314	17	.	.	PUNCT
abr-267	315	1	this	this	DET
abr-267	315	2	detail	detail	NOUN
abr-267	315	3	is	be	AUX
abr-267	315	4	not	not	PART
abr-267	315	5	captured	capture	VERB
abr-267	315	6	by	by	ADP
abr-267	315	7	the	the	DET
abr-267	315	8	compustat	compustat	NOUN
abr-267	315	9	database	database	NOUN
abr-267	315	10	and	and	CCONJ
abr-267	315	11	,	,	PUNCT
abr-267	315	12	as	as	ADP
abr-267	315	13	a	a	DET
abr-267	315	14	result	result	NOUN
abr-267	315	15	,	,	PUNCT
abr-267	315	16	it	it	PRON
abr-267	315	17	is	be	AUX
abr-267	315	18	not	not	PART
abr-267	315	19	feasible	feasible	ADJ
abr-267	315	20	to	to	PART
abr-267	315	21	examine	examine	VERB
abr-267	315	22	the	the	DET
abr-267	315	23	implications	implication	NOUN
abr-267	315	24	of	of	ADP
abr-267	315	25	message	message	NOUN
abr-267	315	26	related	relate	VERB
abr-267	315	27	changes	change	NOUN
abr-267	315	28	(	(	PUNCT
abr-267	315	29	i.e.	i.e.	X
abr-267	315	30	,	,	PUNCT
abr-267	315	31	images	image	NOUN
abr-267	315	32	,	,	PUNCT
abr-267	315	33	copy	copy	NOUN
abr-267	315	34	,	,	PUNCT
abr-267	315	35	themes	theme	NOUN
abr-267	315	36	,	,	PUNCT
abr-267	315	37	etc	etc	X
abr-267	315	38	.	.	X
abr-267	315	39	)	)	PUNCT
abr-267	316	1	in	in	ADP
abr-267	316	2	the	the	DET
abr-267	316	3	advertising	advertising	NOUN
abr-267	316	4	efforts	effort	NOUN
abr-267	316	5	put	put	VERB
abr-267	316	6	forth	forth	ADP
abr-267	316	7	by	by	ADP
abr-267	316	8	our	our	PRON
abr-267	316	9	sample	sample	NOUN
abr-267	316	10	firms	firm	NOUN
abr-267	316	11	during	during	ADP
abr-267	316	12	the	the	DET
abr-267	316	13	studied	studied	ADJ
abr-267	316	14	period	period	NOUN
abr-267	316	15	.	.	PUNCT
abr-267	317	1	in	in	ADP
abr-267	317	2	addition	addition	NOUN
abr-267	317	3	,	,	PUNCT
abr-267	317	4	compustat	compustat	NOUN
abr-267	317	5	does	do	AUX
abr-267	317	6	not	not	PART
abr-267	317	7	include	include	VERB
abr-267	317	8	the	the	DET
abr-267	317	9	distribution	distribution	NOUN
abr-267	317	10	of	of	ADP
abr-267	317	11	firm	firm	ADJ
abr-267	317	12	-	-	PUNCT
abr-267	317	13	level	level	NOUN
abr-267	317	14	advertising	advertising	NOUN
abr-267	317	15	expenditures	expenditure	NOUN
abr-267	317	16	.	.	PUNCT
abr-267	318	1	this	this	DET
abr-267	318	2	limitation	limitation	NOUN
abr-267	318	3	restricts	restrict	VERB
abr-267	318	4	the	the	DET
abr-267	318	5	analysis	analysis	NOUN
abr-267	318	6	from	from	ADP
abr-267	318	7	testing	test	VERB
abr-267	318	8	the	the	DET
abr-267	318	9	hypotheses	hypothesis	NOUN
abr-267	318	10	on	on	ADP
abr-267	318	11	the	the	DET
abr-267	318	12	basis	basis	NOUN
abr-267	318	13	of	of	ADP
abr-267	318	14	the	the	DET
abr-267	318	15	various	various	ADJ
abr-267	318	16	media	medium	NOUN
abr-267	318	17	types	type	NOUN
abr-267	318	18	across	across	ADP
abr-267	318	19	which	which	PRON
abr-267	318	20	advertising	advertising	NOUN
abr-267	318	21	budgets	budget	NOUN
abr-267	318	22	are	be	AUX
abr-267	318	23	typically	typically	ADV
abr-267	318	24	distributed	distribute	VERB
abr-267	318	25	(	(	PUNCT
abr-267	318	26	i.e.	i.e.	X
abr-267	318	27	,	,	PUNCT
abr-267	318	28	television	television	NOUN
abr-267	318	29	,	,	PUNCT
abr-267	318	30	radio	radio	NOUN
abr-267	318	31	,	,	PUNCT
abr-267	318	32	online	online	ADJ
abr-267	318	33	,	,	PUNCT
abr-267	318	34	outdoor	outdoor	ADJ
abr-267	318	35	,	,	PUNCT
abr-267	318	36	print	print	NOUN
abr-267	318	37	,	,	PUNCT
abr-267	318	38	etc	etc	X
abr-267	318	39	.	.	X
abr-267	318	40	)	)	PUNCT
abr-267	318	41	.	.	PUNCT
abr-267	319	1	such	such	DET
abr-267	319	2	an	an	DET
abr-267	319	3	analysis	analysis	NOUN
abr-267	319	4	could	could	AUX
abr-267	319	5	offer	offer	VERB
abr-267	319	6	additional	additional	ADJ
abr-267	319	7	insight	insight	NOUN
abr-267	319	8	into	into	ADP
abr-267	319	9	the	the	DET
abr-267	319	10	differentiated	differentiated	ADJ
abr-267	319	11	approaches	approach	NOUN
abr-267	319	12	used	use	VERB
abr-267	319	13	by	by	ADP
abr-267	319	14	firms	firm	NOUN
abr-267	319	15	to	to	PART
abr-267	319	16	communicate	communicate	VERB
abr-267	319	17	with	with	ADP
abr-267	319	18	consumers	consumer	NOUN
abr-267	319	19	,	,	PUNCT
abr-267	319	20	investors	investor	NOUN
abr-267	319	21	,	,	PUNCT
abr-267	319	22	and	and	CCONJ
abr-267	319	23	other	other	ADJ
abr-267	319	24	stakeholders	stakeholder	NOUN
abr-267	319	25	during	during	ADP
abr-267	319	26	the	the	DET
abr-267	319	27	periods	period	NOUN
abr-267	319	28	around	around	ADP
abr-267	319	29	restatement	restatement	NOUN
abr-267	319	30	announcements	announcement	NOUN
abr-267	319	31	.	.	PUNCT
abr-267	320	1	furthermore	furthermore	ADV
abr-267	320	2	,	,	PUNCT
abr-267	320	3	the	the	DET
abr-267	320	4	need	need	NOUN
abr-267	320	5	for	for	ADP
abr-267	320	6	additional	additional	ADJ
abr-267	320	7	investigation	investigation	NOUN
abr-267	320	8	into	into	ADP
abr-267	320	9	the	the	DET
abr-267	320	10	observed	observed	ADJ
abr-267	320	11	relationship	relationship	NOUN
abr-267	320	12	between	between	ADP
abr-267	320	13	financial	financial	ADJ
abr-267	320	14	misreporting	misreporting	NOUN
abr-267	320	15	,	,	PUNCT
abr-267	320	16	advertising	advertising	NOUN
abr-267	320	17	spending	spending	NOUN
abr-267	320	18	,	,	PUNCT
abr-267	320	19	and	and	CCONJ
abr-267	320	20	firm	firm	ADJ
abr-267	320	21	value	value	NOUN
abr-267	320	22	remains	remain	VERB
abr-267	320	23	active	active	ADJ
abr-267	320	24	.	.	PUNCT
abr-267	321	1	in	in	ADP
abr-267	321	2	particular	particular	ADJ
abr-267	321	3	,	,	PUNCT
abr-267	321	4	future	future	ADJ
abr-267	321	5	research	research	NOUN
abr-267	321	6	efforts	effort	NOUN
abr-267	321	7	may	may	AUX
abr-267	321	8	seek	seek	VERB
abr-267	321	9	to	to	PART
abr-267	321	10	better	well	ADV
abr-267	321	11	explain	explain	VERB
abr-267	321	12	the	the	DET
abr-267	321	13	observed	observe	VERB
abr-267	321	14	impact	impact	NOUN
abr-267	321	15	of	of	ADP
abr-267	321	16	advertising	advertising	NOUN
abr-267	321	17	spending	spending	NOUN
abr-267	321	18	for	for	ADP
abr-267	321	19	firm	firm	ADJ
abr-267	321	20	value	value	NOUN
abr-267	321	21	and	and	CCONJ
abr-267	321	22	overall	overall	ADJ
abr-267	321	23	performance	performance	NOUN
abr-267	321	24	around	around	ADP
abr-267	321	25	restatement	restatement	NOUN
abr-267	321	26	announcements	announcement	NOUN
abr-267	321	27	by	by	ADP
abr-267	321	28	specifically	specifically	ADV
abr-267	321	29	testing	test	VERB
abr-267	321	30	for	for	ADP
abr-267	321	31	differential	differential	ADJ
abr-267	321	32	effects	effect	NOUN
abr-267	321	33	.	.	PUNCT
abr-267	322	1	for	for	ADP
abr-267	322	2	example	example	NOUN
abr-267	322	3	,	,	PUNCT
abr-267	322	4	the	the	DET
abr-267	322	5	results	result	NOUN
abr-267	322	6	of	of	ADP
abr-267	322	7	this	this	DET
abr-267	322	8	study	study	NOUN
abr-267	322	9	indicate	indicate	VERB
abr-267	322	10	that	that	SCONJ
abr-267	322	11	,	,	PUNCT
abr-267	322	12	on	on	ADP
abr-267	322	13	average	average	ADJ
abr-267	322	14	,	,	PUNCT
abr-267	322	15	the	the	DET
abr-267	322	16	studied	studied	ADJ
abr-267	322	17	sample	sample	NOUN
abr-267	322	18	of	of	ADP
abr-267	322	19	16	16	NUM
abr-267	322	20	misreporting	misreporte	VERB
abr-267	322	21	firms	firm	NOUN
abr-267	322	22	experience	experience	VERB
abr-267	322	23	a	a	DET
abr-267	322	24	non	non	ADJ
abr-267	322	25	-	-	ADJ
abr-267	322	26	significant	significant	ADJ
abr-267	322	27	increase	increase	NOUN
abr-267	322	28	in	in	ADP
abr-267	322	29	firm	firm	ADJ
abr-267	322	30	value	value	NOUN
abr-267	322	31	in	in	ADP
abr-267	322	32	the	the	DET
abr-267	322	33	year	year	NOUN
abr-267	322	34	of	of	ADP
abr-267	322	35	the	the	DET
abr-267	322	36	restatement	restatement	NOUN
abr-267	322	37	announcement	announcement	NOUN
abr-267	322	38	.	.	PUNCT
abr-267	323	1	to	to	PART
abr-267	323	2	determine	determine	VERB
abr-267	323	3	whether	whether	SCONJ
abr-267	323	4	the	the	DET
abr-267	323	5	non	non	ADJ
abr-267	323	6	-	-	ADJ
abr-267	323	7	significant	significant	ADJ
abr-267	323	8	increases	increase	NOUN
abr-267	323	9	in	in	ADP
abr-267	323	10	firm	firm	ADJ
abr-267	323	11	value	value	NOUN
abr-267	323	12	can	can	AUX
abr-267	323	13	be	be	AUX
abr-267	323	14	attributed	attribute	VERB
abr-267	323	15	to	to	ADP
abr-267	323	16	the	the	DET
abr-267	323	17	strategic	strategic	ADJ
abr-267	323	18	reduction	reduction	NOUN
abr-267	323	19	in	in	ADP
abr-267	323	20	advertising	advertising	NOUN
abr-267	323	21	expenditures	expenditure	NOUN
abr-267	323	22	,	,	PUNCT
abr-267	323	23	an	an	DET
abr-267	323	24	analysis	analysis	NOUN
abr-267	323	25	into	into	ADP
abr-267	323	26	whether	whether	SCONJ
abr-267	323	27	there	there	PRON
abr-267	323	28	is	be	VERB
abr-267	323	29	a	a	DET
abr-267	323	30	differential	differential	ADJ
abr-267	323	31	effect	effect	NOUN
abr-267	323	32	associated	associate	VERB
abr-267	323	33	with	with	ADP
abr-267	323	34	misreporting	misreporte	VERB
abr-267	323	35	firms	firm	NOUN
abr-267	323	36	which	which	PRON
abr-267	323	37	advertise	advertise	VERB
abr-267	323	38	compared	compare	VERB
abr-267	323	39	to	to	ADP
abr-267	323	40	misreporting	misreporte	VERB
abr-267	323	41	firms	firm	NOUN
abr-267	323	42	which	which	PRON
abr-267	323	43	do	do	AUX
abr-267	323	44	not	not	PART
abr-267	323	45	advertise	advertise	VERB
abr-267	323	46	would	would	AUX
abr-267	323	47	be	be	AUX
abr-267	323	48	a	a	DET
abr-267	323	49	vital	vital	ADJ
abr-267	323	50	direction	direction	NOUN
abr-267	323	51	for	for	ADP
abr-267	323	52	future	future	ADJ
abr-267	323	53	research	research	NOUN
abr-267	323	54	.	.	PUNCT
abr-267	324	1	additional	additional	ADJ
abr-267	324	2	insights	insight	NOUN
abr-267	324	3	into	into	ADP
abr-267	324	4	the	the	DET
abr-267	324	5	potential	potential	ADJ
abr-267	324	6	sources	source	NOUN
abr-267	324	7	of	of	ADP
abr-267	324	8	the	the	DET
abr-267	324	9	observed	observe	VERB
abr-267	324	10	difference	difference	NOUN
abr-267	324	11	in	in	ADP
abr-267	324	12	the	the	DET
abr-267	324	13	advertising	advertising	NOUN
abr-267	324	14	spending	spending	NOUN
abr-267	324	15	habits	habit	NOUN
abr-267	324	16	of	of	ADP
abr-267	324	17	firms	firm	NOUN
abr-267	324	18	facing	face	VERB
abr-267	324	19	accounting	accounting	NOUN
abr-267	324	20	-	-	PUNCT
abr-267	324	21	based	base	VERB
abr-267	324	22	brand	brand	NOUN
abr-267	324	23	crises	crisis	NOUN
abr-267	324	24	may	may	AUX
abr-267	324	25	also	also	ADV
abr-267	324	26	be	be	AUX
abr-267	324	27	garnered	garner	VERB
abr-267	324	28	through	through	ADP
abr-267	324	29	the	the	DET
abr-267	324	30	construction	construction	NOUN
abr-267	324	31	of	of	ADP
abr-267	324	32	a	a	DET
abr-267	324	33	comparative	comparative	ADJ
abr-267	324	34	matched	match	VERB
abr-267	324	35	sample	sample	NOUN
abr-267	324	36	of	of	ADP
abr-267	324	37	nonmisreporting	nonmisreporte	VERB
abr-267	324	38	firms	firm	NOUN
abr-267	324	39	.	.	PUNCT
abr-267	325	1	also	also	ADV
abr-267	325	2	,	,	PUNCT
abr-267	325	3	given	give	VERB
abr-267	325	4	the	the	DET
abr-267	325	5	observation	observation	NOUN
abr-267	325	6	by	by	ADP
abr-267	325	7	romanus	romanus	PROPN
abr-267	325	8	(	(	PUNCT
abr-267	325	9	2019	2019	NUM
abr-267	325	10	)	)	PUNCT
abr-267	325	11	,	,	PUNCT
abr-267	325	12	pre	pre	ADJ
abr-267	325	13	-	-	ADJ
abr-267	325	14	restatement	restatement	ADJ
abr-267	325	15	factors	factor	NOUN
abr-267	325	16	significantly	significantly	ADV
abr-267	325	17	influence	influence	VERB
abr-267	325	18	market	market	NOUN
abr-267	325	19	reaction	reaction	NOUN
abr-267	325	20	to	to	PART
abr-267	325	21	restatement	restatement	VERB
abr-267	325	22	announcements	announcement	NOUN
abr-267	325	23	.	.	PUNCT
abr-267	326	1	future	future	ADJ
abr-267	326	2	research	research	NOUN
abr-267	326	3	may	may	AUX
abr-267	326	4	also	also	ADV
abr-267	326	5	consider	consider	VERB
abr-267	326	6	the	the	DET
abr-267	326	7	relationship	relationship	NOUN
abr-267	326	8	between	between	ADP
abr-267	326	9	pre	pre	ADJ
abr-267	326	10	-	-	ADJ
abr-267	326	11	restatement	restatement	ADJ
abr-267	326	12	brand	brand	NOUN
abr-267	326	13	equity	equity	NOUN
abr-267	326	14	and	and	CCONJ
abr-267	326	15	firm	firm	ADJ
abr-267	326	16	value	value	NOUN
abr-267	326	17	around	around	ADP
abr-267	326	18	fraudulent	fraudulent	ADJ
abr-267	326	19	restatement	restatement	NOUN
abr-267	326	20	announcements	announcement	NOUN
abr-267	326	21	.	.	PUNCT
abr-267	327	1	with	with	ADP
abr-267	327	2	the	the	DET
abr-267	327	3	aim	aim	NOUN
abr-267	327	4	of	of	ADP
abr-267	327	5	offering	offer	VERB
abr-267	327	6	empirical	empirical	ADJ
abr-267	327	7	support	support	NOUN
abr-267	327	8	for	for	ADP
abr-267	327	9	the	the	DET
abr-267	327	10	implementation	implementation	NOUN
abr-267	327	11	of	of	ADP
abr-267	327	12	consumer	consumer	NOUN
abr-267	327	13	-	-	PUNCT
abr-267	327	14	focused	focus	VERB
abr-267	327	15	strategies	strategy	NOUN
abr-267	327	16	in	in	ADP
abr-267	327	17	the	the	DET
abr-267	327	18	wake	wake	NOUN
abr-267	327	19	of	of	ADP
abr-267	327	20	fraudulent	fraudulent	ADJ
abr-267	327	21	restatement	restatement	NOUN
abr-267	327	22	events	event	NOUN
abr-267	327	23	—	—	PUNCT
abr-267	327	24	future	future	ADJ
abr-267	327	25	studies	study	NOUN
abr-267	327	26	can	can	AUX
abr-267	327	27	also	also	ADV
abr-267	327	28	evaluate	evaluate	VERB
abr-267	327	29	the	the	DET
abr-267	327	30	relationship	relationship	NOUN
abr-267	327	31	between	between	ADP
abr-267	327	32	financial	financial	ADJ
abr-267	327	33	misreporting	misreporting	NOUN
abr-267	327	34	and	and	CCONJ
abr-267	327	35	consumer	consumer	NOUN
abr-267	327	36	purchasing	purchasing	NOUN
abr-267	327	37	behavior	behavior	NOUN
abr-267	327	38	.	.	PUNCT
abr-267	328	1	references	reference	NOUN
abr-267	328	2	belo	belo	PROPN
abr-267	328	3	,	,	PUNCT
abr-267	328	4	f.	f.	PROPN
abr-267	328	5	,	,	PUNCT
abr-267	328	6	lin	lin	PROPN
abr-267	328	7	,	,	PUNCT
abr-267	328	8	x.	x.	PROPN
abr-267	328	9	,	,	PUNCT
abr-267	328	10	&	&	CCONJ
abr-267	328	11	vitorino	vitorino	PROPN
abr-267	328	12	,	,	PUNCT
abr-267	328	13	m.	m.	NOUN
abr-267	328	14	a.	a.	PROPN
abr-267	328	15	(	(	PUNCT
abr-267	328	16	2014	2014	NUM
abr-267	328	17	)	)	PUNCT
abr-267	328	18	.	.	PUNCT
abr-267	329	1	brand	brand	NOUN
abr-267	329	2	capital	capital	NOUN
abr-267	329	3	and	and	CCONJ
abr-267	329	4	firm	firm	ADJ
abr-267	329	5	value	value	NOUN
abr-267	329	6	.	.	PUNCT
abr-267	330	1	review	review	NOUN
abr-267	330	2	of	of	ADP
abr-267	330	3	economic	economic	ADJ
abr-267	330	4	dynamics	dynamic	NOUN
abr-267	330	5	,	,	PUNCT
abr-267	330	6	17(1	17(1	NUM
abr-267	330	7	)	)	PUNCT
abr-267	330	8	,	,	PUNCT
abr-267	330	9	150	150	NUM
abr-267	330	10	-	-	SYM
abr-267	330	11	169	169	NUM
abr-267	330	12	.	.	PUNCT
abr-267	331	1	benoit	benoit	PROPN
abr-267	331	2	,	,	PUNCT
abr-267	331	3	w.	w.	PROPN
abr-267	331	4	l.	l.	PROPN
abr-267	331	5	(	(	PUNCT
abr-267	331	6	1995	1995	NUM
abr-267	331	7	)	)	PUNCT
abr-267	331	8	.	.	PUNCT
abr-267	332	1	accounts	account	NOUN
abr-267	332	2	,	,	PUNCT
abr-267	332	3	excuses	excuse	NOUN
abr-267	332	4	,	,	PUNCT
abr-267	332	5	and	and	CCONJ
abr-267	332	6	apologies	apology	NOUN
abr-267	332	7	:	:	PUNCT
abr-267	332	8	a	a	DET
abr-267	332	9	theory	theory	NOUN
abr-267	332	10	of	of	ADP
abr-267	332	11	image	image	NOUN
abr-267	332	12	restoration	restoration	NOUN
abr-267	332	13	strategies	strategy	NOUN
abr-267	332	14	(	(	PUNCT
abr-267	332	15	first	first	ADJ
abr-267	332	16	edition	edition	NOUN
abr-267	332	17	)	)	PUNCT
abr-267	332	18	.	.	PUNCT
abr-267	333	1	albany	albany	PROPN
abr-267	333	2	,	,	PUNCT
abr-267	333	3	ny	ny	PROPN
abr-267	333	4	:	:	PUNCT
abr-267	333	5	state	state	PROPN
abr-267	333	6	university	university	PROPN
abr-267	333	7	of	of	ADP
abr-267	333	8	new	new	PROPN
abr-267	333	9	york	york	PROPN
abr-267	333	10	press	press	PROPN
abr-267	333	11	.	.	PUNCT
abr-267	334	1	benoit	benoit	PROPN
abr-267	334	2	,	,	PUNCT
abr-267	334	3	w.	w.	PROPN
abr-267	334	4	l.	l.	PROPN
abr-267	334	5	(	(	PUNCT
abr-267	334	6	2015	2015	NUM
abr-267	334	7	)	)	PUNCT
abr-267	334	8	.	.	PUNCT
abr-267	335	1	accounts	account	NOUN
abr-267	335	2	,	,	PUNCT
abr-267	335	3	excuses	excuse	NOUN
abr-267	335	4	,	,	PUNCT
abr-267	335	5	and	and	CCONJ
abr-267	335	6	apologies	apology	NOUN
abr-267	335	7	:	:	PUNCT
abr-267	335	8	a	a	DET
abr-267	335	9	theory	theory	NOUN
abr-267	335	10	of	of	ADP
abr-267	335	11	image	image	NOUN
abr-267	335	12	restoration	restoration	NOUN
abr-267	335	13	strategies	strategy	NOUN
abr-267	335	14	(	(	PUNCT
abr-267	335	15	second	second	ADJ
abr-267	335	16	edition	edition	NOUN
abr-267	335	17	)	)	PUNCT
abr-267	335	18	.	.	PUNCT
abr-267	336	1	albany	albany	PROPN
abr-267	336	2	,	,	PUNCT
abr-267	336	3	ny	ny	PROPN
abr-267	336	4	:	:	PUNCT
abr-267	336	5	state	state	PROPN
abr-267	336	6	university	university	PROPN
abr-267	336	7	of	of	ADP
abr-267	336	8	new	new	PROPN
abr-267	336	9	york	york	PROPN
abr-267	336	10	press	press	PROPN
abr-267	336	11	.	.	PUNCT
abr-267	337	1	benoit	benoit	PROPN
abr-267	337	2	,	,	PUNCT
abr-267	337	3	w.	w.	PROPN
abr-267	337	4	l.	l.	PROPN
abr-267	337	5	(	(	PUNCT
abr-267	337	6	2013	2013	NUM
abr-267	337	7	)	)	PUNCT
abr-267	337	8	.	.	PUNCT
abr-267	338	1	image	image	NOUN
abr-267	338	2	repair	repair	NOUN
abr-267	338	3	theory	theory	NOUN
abr-267	338	4	and	and	CCONJ
abr-267	338	5	corporate	corporate	ADJ
abr-267	338	6	reputation	reputation	NOUN
abr-267	338	7	.	.	PUNCT
abr-267	339	1	in	in	ADP
abr-267	339	2	carroll	carroll	PROPN
abr-267	339	3	,	,	PUNCT
abr-267	339	4	c.	c.	PROPN
abr-267	339	5	e.	e.	PROPN
abr-267	339	6	(	(	PUNCT
abr-267	339	7	ed	ed	NOUN
abr-267	339	8	.	.	PUNCT
abr-267	339	9	)	)	PUNCT
abr-267	340	1	the	the	DET
abr-267	340	2	handbook	handbook	NOUN
abr-267	340	3	of	of	ADP
abr-267	340	4	communication	communication	NOUN
abr-267	340	5	and	and	CCONJ
abr-267	340	6	corporate	corporate	ADJ
abr-267	340	7	reputation	reputation	NOUN
abr-267	340	8	,	,	PUNCT
abr-267	340	9	(	(	PUNCT
abr-267	340	10	213	213	NUM
abr-267	340	11	-	-	NUM
abr-267	340	12	221	221	NUM
abr-267	340	13	)	)	PUNCT
abr-267	340	14	.	.	PUNCT
abr-267	341	1	john	john	PROPN
abr-267	341	2	wiley	wiley	PROPN
abr-267	341	3	&	&	CCONJ
abr-267	341	4	sons	son	NOUN
abr-267	341	5	.	.	PUNCT
abr-267	342	1	chamberlin	chamberlin	PROPN
abr-267	342	2	,	,	PUNCT
abr-267	342	3	e.	e.	PROPN
abr-267	342	4	(	(	PUNCT
abr-267	342	5	1933	1933	NUM
abr-267	342	6	)	)	PUNCT
abr-267	342	7	.	.	PUNCT
abr-267	343	1	the	the	DET
abr-267	343	2	theory	theory	NOUN
abr-267	343	3	of	of	ADP
abr-267	343	4	monopolistic	monopolistic	ADJ
abr-267	343	5	competition	competition	NOUN
abr-267	343	6	.	.	PUNCT
abr-267	344	1	cambridge	cambridge	PROPN
abr-267	344	2	:	:	PUNCT
abr-267	344	3	harvard	harvard	PROPN
abr-267	344	4	university	university	PROPN
abr-267	344	5	.	.	PUNCT
abr-267	345	1	chemmanur	chemmanur	PROPN
abr-267	345	2	,	,	PUNCT
abr-267	345	3	t.	t.	PROPN
abr-267	345	4	,	,	PUNCT
abr-267	345	5	&	&	CCONJ
abr-267	345	6	yan	yan	PROPN
abr-267	345	7	,	,	PUNCT
abr-267	345	8	a.	a.	NOUN
abr-267	345	9	(	(	PUNCT
abr-267	345	10	2009	2009	NUM
abr-267	345	11	)	)	PUNCT
abr-267	345	12	.	.	PUNCT
abr-267	346	1	product	product	NOUN
abr-267	346	2	market	market	NOUN
abr-267	346	3	advertising	advertising	NOUN
abr-267	346	4	and	and	CCONJ
abr-267	346	5	new	new	ADJ
abr-267	346	6	equity	equity	NOUN
abr-267	346	7	issues	issue	NOUN
abr-267	346	8	.	.	PUNCT
abr-267	347	1	journal	journal	NOUN
abr-267	347	2	of	of	ADP
abr-267	347	3	financial	financial	ADJ
abr-267	347	4	economics	economic	NOUN
abr-267	347	5	,	,	PUNCT
abr-267	347	6	92(1	92(1	NOUN
abr-267	347	7	)	)	PUNCT
abr-267	347	8	,	,	PUNCT
abr-267	347	9	40	40	NUM
abr-267	347	10	-	-	SYM
abr-267	347	11	65	65	NUM
abr-267	347	12	.	.	PUNCT
abr-267	348	1	chen	chen	PROPN
abr-267	348	2	,	,	PUNCT
abr-267	348	3	y.	y.	PROPN
abr-267	348	4	,	,	PUNCT
abr-267	348	5	ganesan	ganesan	PROPN
abr-267	348	6	,	,	PUNCT
abr-267	348	7	s.	s.	PROPN
abr-267	348	8	,	,	PUNCT
abr-267	348	9	&	&	CCONJ
abr-267	348	10	liu	liu	PROPN
abr-267	348	11	,	,	PUNCT
abr-267	348	12	y.	y.	PROPN
abr-267	348	13	(	(	PUNCT
abr-267	348	14	2009	2009	NUM
abr-267	348	15	)	)	PUNCT
abr-267	348	16	.	.	PUNCT
abr-267	349	1	does	do	AUX
abr-267	349	2	a	a	DET
abr-267	349	3	firm	firm	NOUN
abr-267	349	4	's	's	PART
abr-267	349	5	product	product	NOUN
abr-267	349	6	-	-	PUNCT
abr-267	349	7	recall	recall	NOUN
abr-267	349	8	strategy	strategy	NOUN
abr-267	349	9	affect	affect	VERB
abr-267	349	10	its	its	PRON
abr-267	349	11	financial	financial	ADJ
abr-267	349	12	value	value	NOUN
abr-267	349	13	?	?	PUNCT
abr-267	350	1	an	an	DET
abr-267	350	2	examination	examination	NOUN
abr-267	350	3	of	of	ADP
abr-267	350	4	strategic	strategic	ADJ
abr-267	350	5	alternatives	alternative	NOUN
abr-267	350	6	during	during	ADP
abr-267	350	7	product	product	NOUN
abr-267	350	8	-	-	PUNCT
abr-267	350	9	harm	harm	NOUN
abr-267	350	10	crises	crisis	NOUN
abr-267	350	11	.	.	PUNCT
abr-267	351	1	journal	journal	NOUN
abr-267	351	2	of	of	ADP
abr-267	351	3	marketing	marketing	NOUN
abr-267	351	4	,	,	PUNCT
abr-267	351	5	73(6	73(6	PROPN
abr-267	351	6	)	)	PUNCT
abr-267	351	7	,	,	PUNCT
abr-267	351	8	214	214	NUM
abr-267	351	9	-	-	SYM
abr-267	351	10	226	226	NUM
abr-267	351	11	.	.	PUNCT
abr-267	352	1	cheng	cheng	PROPN
abr-267	352	2	,	,	PUNCT
abr-267	352	3	q.	q.	PROPN
abr-267	352	4	,	,	PUNCT
abr-267	352	5	&	&	CCONJ
abr-267	352	6	farber	farber	PROPN
abr-267	352	7	,	,	PUNCT
abr-267	352	8	d.	d.	PROPN
abr-267	352	9	b.	b.	PROPN
abr-267	352	10	(	(	PUNCT
abr-267	352	11	2008	2008	NUM
abr-267	352	12	)	)	PUNCT
abr-267	352	13	.	.	PUNCT
abr-267	353	1	earnings	earning	NOUN
abr-267	353	2	restatements	restatement	NOUN
abr-267	353	3	,	,	PUNCT
abr-267	353	4	changes	change	NOUN
abr-267	353	5	in	in	ADP
abr-267	353	6	ceo	ceo	NOUN
abr-267	353	7	compensation	compensation	NOUN
abr-267	353	8	,	,	PUNCT
abr-267	353	9	and	and	CCONJ
abr-267	353	10	firm	firm	ADJ
abr-267	353	11	performance	performance	NOUN
abr-267	353	12	.	.	PUNCT
abr-267	354	1	the	the	DET
abr-267	354	2	accounting	accounting	NOUN
abr-267	354	3	review	review	NOUN
abr-267	354	4	,	,	PUNCT
abr-267	354	5	83(5	83(5	NUM
abr-267	354	6	)	)	PUNCT
abr-267	354	7	,	,	PUNCT
abr-267	354	8	1217	1217	NUM
abr-267	354	9	-	-	SYM
abr-267	354	10	1250	1250	NUM
abr-267	354	11	.	.	PUNCT
abr-267	355	1	cleeren	cleeren	PROPN
abr-267	355	2	,	,	PUNCT
abr-267	355	3	k.	k.	PROPN
abr-267	355	4	,	,	PUNCT
abr-267	355	5	dekimpe	dekimpe	PROPN
abr-267	355	6	,	,	PUNCT
abr-267	355	7	m.	m.	NOUN
abr-267	355	8	g.	g.	PROPN
abr-267	355	9	,	,	PUNCT
abr-267	355	10	&	&	CCONJ
abr-267	355	11	helsen	helsen	PROPN
abr-267	355	12	,	,	PUNCT
abr-267	355	13	k.	k.	PROPN
abr-267	355	14	(	(	PUNCT
abr-267	355	15	2008	2008	NUM
abr-267	355	16	)	)	PUNCT
abr-267	355	17	.	.	PUNCT
abr-267	356	1	weathering	weather	VERB
abr-267	356	2	product	product	NOUN
abr-267	356	3	-	-	PUNCT
abr-267	356	4	harm	harm	NOUN
abr-267	356	5	crises	crisis	NOUN
abr-267	356	6	.	.	PUNCT
abr-267	357	1	journal	journal	NOUN
abr-267	357	2	of	of	ADP
abr-267	357	3	the	the	DET
abr-267	357	4	academy	academy	NOUN
abr-267	357	5	of	of	ADP
abr-267	357	6	marketing	marketing	NOUN
abr-267	357	7	science	science	NOUN
abr-267	357	8	,	,	PUNCT
abr-267	357	9	36(2	36(2	NUM
abr-267	357	10	)	)	PUNCT
abr-267	357	11	,	,	PUNCT
abr-267	357	12	262	262	NUM
abr-267	357	13	-	-	SYM
abr-267	357	14	270	270	NUM
abr-267	357	15	.	.	PUNCT
abr-267	358	1	cleeren	cleeren	PROPN
abr-267	358	2	,	,	PUNCT
abr-267	358	3	k.	k.	PROPN
abr-267	358	4	,	,	PUNCT
abr-267	358	5	van	van	PROPN
abr-267	358	6	heerde	heerde	PROPN
abr-267	358	7	,	,	PUNCT
abr-267	358	8	h.	h.	PROPN
abr-267	358	9	j.	j.	PROPN
abr-267	358	10	,	,	PUNCT
abr-267	358	11	&	&	CCONJ
abr-267	358	12	dekimpe	dekimpe	PROPN
abr-267	358	13	,	,	PUNCT
abr-267	358	14	m.	m.	NOUN
abr-267	358	15	g.	g.	PROPN
abr-267	358	16	(	(	PUNCT
abr-267	358	17	2013	2013	NUM
abr-267	358	18	)	)	PUNCT
abr-267	358	19	.	.	PUNCT
abr-267	359	1	rising	rise	VERB
abr-267	359	2	from	from	ADP
abr-267	359	3	the	the	DET
abr-267	359	4	ashes	ashe	NOUN
abr-267	359	5	:	:	PUNCT
abr-267	359	6	how	how	SCONJ
abr-267	359	7	brands	brand	NOUN
abr-267	359	8	and	and	CCONJ
abr-267	359	9	categories	category	NOUN
abr-267	359	10	can	can	AUX
abr-267	359	11	overcome	overcome	VERB
abr-267	359	12	product	product	NOUN
abr-267	359	13	-	-	PUNCT
abr-267	359	14	harm	harm	NOUN
abr-267	359	15	crises	crisis	NOUN
abr-267	359	16	.	.	PUNCT
abr-267	360	1	journal	journal	NOUN
abr-267	360	2	of	of	ADP
abr-267	360	3	marketing	marketing	NOUN
abr-267	360	4	,	,	PUNCT
abr-267	360	5	77(2	77(2	NOUN
abr-267	360	6	)	)	PUNCT
abr-267	360	7	,	,	PUNCT
abr-267	360	8	58	58	NUM
abr-267	360	9	-	-	SYM
abr-267	360	10	77	77	NUM
abr-267	360	11	.	.	PUNCT
abr-267	361	1	cohen	cohen	PROPN
abr-267	361	2	,	,	PUNCT
abr-267	361	3	d.	d.	PROPN
abr-267	361	4	,	,	PUNCT
abr-267	361	5	mashruwala	mashruwala	PROPN
abr-267	361	6	,	,	PUNCT
abr-267	361	7	r.	r.	PROPN
abr-267	361	8	,	,	PUNCT
abr-267	361	9	&	&	CCONJ
abr-267	361	10	zach	zach	PROPN
abr-267	361	11	,	,	PUNCT
abr-267	361	12	t.	t.	PROPN
abr-267	361	13	(	(	PUNCT
abr-267	361	14	2010	2010	NUM
abr-267	361	15	)	)	PUNCT
abr-267	361	16	.	.	PUNCT
abr-267	362	1	the	the	DET
abr-267	362	2	use	use	NOUN
abr-267	362	3	of	of	ADP
abr-267	362	4	advertising	advertising	NOUN
abr-267	362	5	activities	activity	NOUN
abr-267	362	6	to	to	PART
abr-267	362	7	meet	meet	VERB
abr-267	362	8	earnings	earning	NOUN
abr-267	362	9	benchmarks	benchmark	NOUN
abr-267	362	10	:	:	PUNCT
abr-267	362	11	evidence	evidence	NOUN
abr-267	362	12	from	from	ADP
abr-267	362	13	monthly	monthly	ADJ
abr-267	362	14	data	datum	NOUN
abr-267	362	15	.	.	PUNCT
abr-267	363	1	review	review	NOUN
abr-267	363	2	of	of	ADP
abr-267	363	3	accounting	accounting	NOUN
abr-267	363	4	studies	study	NOUN
abr-267	363	5	,	,	PUNCT
abr-267	363	6	15(4	15(4	NUM
abr-267	363	7	)	)	PUNCT
abr-267	363	8	,	,	PUNCT
abr-267	363	9	808	808	NUM
abr-267	363	10	-	-	SYM
abr-267	363	11	832	832	NUM
abr-267	363	12	.	.	PUNCT
abr-267	363	13	comanor	comanor	NOUN
abr-267	363	14	,	,	PUNCT
abr-267	363	15	w.	w.	PROPN
abr-267	363	16	s.	s.	PROPN
abr-267	363	17	,	,	PUNCT
abr-267	363	18	&	&	CCONJ
abr-267	363	19	wilson	wilson	PROPN
abr-267	363	20	,	,	PUNCT
abr-267	363	21	t.	t.	PROPN
abr-267	363	22	a.	a.	NOUN
abr-267	363	23	(	(	PUNCT
abr-267	363	24	1974	1974	NUM
abr-267	363	25	)	)	PUNCT
abr-267	363	26	.	.	PUNCT
abr-267	364	1	advertising	advertising	NOUN
abr-267	364	2	and	and	CCONJ
abr-267	364	3	market	market	NOUN
abr-267	364	4	power	power	NOUN
abr-267	364	5	.	.	PUNCT
abr-267	365	1	harvard	harvard	PROPN
abr-267	365	2	university	university	PROPN
abr-267	365	3	press	press	NOUN
abr-267	365	4	.	.	PUNCT
abr-267	366	1	coombs	coombs	PROPN
abr-267	366	2	,	,	PUNCT
abr-267	366	3	w.	w.	PROPN
abr-267	366	4	t.	t.	PROPN
abr-267	366	5	(	(	PUNCT
abr-267	366	6	1998	1998	NUM
abr-267	366	7	)	)	PUNCT
abr-267	366	8	.	.	PUNCT
abr-267	367	1	an	an	DET
abr-267	367	2	analytic	analytic	ADJ
abr-267	367	3	framework	framework	NOUN
abr-267	367	4	for	for	ADP
abr-267	367	5	crisis	crisis	NOUN
abr-267	367	6	situations	situation	NOUN
abr-267	367	7	:	:	PUNCT
abr-267	367	8	better	well	ADJ
abr-267	367	9	responses	response	NOUN
abr-267	367	10	from	from	ADP
abr-267	367	11	better	well	ADJ
abr-267	367	12	understanding	understanding	NOUN
abr-267	367	13	of	of	ADP
abr-267	367	14	the	the	DET
abr-267	367	15	situation	situation	NOUN
abr-267	367	16	.	.	PUNCT
abr-267	368	1	journal	journal	NOUN
abr-267	368	2	of	of	ADP
abr-267	368	3	public	public	ADJ
abr-267	368	4	relations	relation	NOUN
abr-267	368	5	research	research	NOUN
abr-267	368	6	,	,	PUNCT
abr-267	368	7	10(3	10(3	NUM
abr-267	368	8	)	)	PUNCT
abr-267	368	9	,	,	PUNCT
abr-267	368	10	177	177	NUM
abr-267	368	11	-	-	SYM
abr-267	368	12	191	191	NUM
abr-267	368	13	.	.	PUNCT
abr-267	369	1	coombs	coombs	PROPN
abr-267	369	2	,	,	PUNCT
abr-267	369	3	w.	w.	PROPN
abr-267	369	4	t.	t.	PROPN
abr-267	369	5	(	(	PUNCT
abr-267	369	6	2012	2012	NUM
abr-267	369	7	)	)	PUNCT
abr-267	369	8	.	.	PUNCT
abr-267	370	1	ongoing	ongoing	ADJ
abr-267	370	2	crisis	crisis	NOUN
abr-267	370	3	communication	communication	NOUN
abr-267	370	4	:	:	PUNCT
abr-267	370	5	planning	planning	NOUN
abr-267	370	6	,	,	PUNCT
abr-267	370	7	managing	managing	NOUN
abr-267	370	8	,	,	PUNCT
abr-267	370	9	and	and	CCONJ
abr-267	370	10	responding	respond	VERB
abr-267	370	11	.	.	PUNCT
abr-267	371	1	(	(	PUNCT
abr-267	371	2	third	third	ADJ
abr-267	371	3	edition	edition	NOUN
abr-267	371	4	)	)	PUNCT
abr-267	371	5	.	.	PUNCT
abr-267	372	1	sage	sage	NOUN
abr-267	372	2	publications	publication	NOUN
abr-267	372	3	.	.	PUNCT
abr-267	373	1	coombs	coombs	PROPN
abr-267	373	2	,	,	PUNCT
abr-267	373	3	w.	w.	PROPN
abr-267	373	4	t.	t.	PROPN
abr-267	373	5	(	(	PUNCT
abr-267	373	6	2013	2013	NUM
abr-267	373	7	)	)	PUNCT
abr-267	373	8	.	.	PUNCT
abr-267	374	1	situational	situational	ADJ
abr-267	374	2	theory	theory	NOUN
abr-267	374	3	of	of	ADP
abr-267	374	4	crisis	crisis	NOUN
abr-267	374	5	:	:	PUNCT
abr-267	374	6	situational	situational	ADJ
abr-267	374	7	crisis	crisis	NOUN
abr-267	374	8	communication	communication	NOUN
abr-267	374	9	theory	theory	NOUN
abr-267	374	10	and	and	CCONJ
abr-267	374	11	corporate	corporate	ADJ
abr-267	374	12	reputation	reputation	NOUN
abr-267	374	13	.	.	PUNCT
abr-267	375	1	in	in	ADP
abr-267	375	2	carroll	carroll	PROPN
abr-267	375	3	,	,	PUNCT
abr-267	375	4	c.	c.	PROPN
abr-267	375	5	e.	e.	PROPN
abr-267	375	6	(	(	PUNCT
abr-267	375	7	ed	ed	NOUN
abr-267	375	8	.	.	PUNCT
abr-267	375	9	)	)	PUNCT
abr-267	376	1	the	the	DET
abr-267	376	2	handbook	handbook	NOUN
abr-267	376	3	of	of	ADP
abr-267	376	4	communication	communication	NOUN
abr-267	376	5	and	and	CCONJ
abr-267	376	6	corporate	corporate	ADJ
abr-267	376	7	reputation	reputation	NOUN
abr-267	376	8	,	,	PUNCT
abr-267	376	9	(	(	PUNCT
abr-267	376	10	262	262	NUM
abr-267	376	11	-	-	NUM
abr-267	376	12	278	278	NUM
abr-267	376	13	)	)	PUNCT
abr-267	376	14	.	.	PUNCT
abr-267	377	1	john	john	PROPN
abr-267	377	2	wiley	wiley	PROPN
abr-267	377	3	&	&	CCONJ
abr-267	377	4	sons	son	NOUN
abr-267	377	5	.	.	PUNCT
abr-267	378	1	coombs	coombs	PROPN
abr-267	378	2	,	,	PUNCT
abr-267	378	3	w.	w.	PROPN
abr-267	378	4	t.	t.	PROPN
abr-267	378	5	(	(	PUNCT
abr-267	378	6	2015	2015	NUM
abr-267	378	7	)	)	PUNCT
abr-267	378	8	.	.	PUNCT
abr-267	379	1	ongoing	ongoing	ADJ
abr-267	379	2	crisis	crisis	NOUN
abr-267	379	3	communication	communication	NOUN
abr-267	379	4	:	:	PUNCT
abr-267	379	5	planning	planning	NOUN
abr-267	379	6	,	,	PUNCT
abr-267	379	7	managing	managing	NOUN
abr-267	379	8	,	,	PUNCT
abr-267	379	9	and	and	CCONJ
abr-267	379	10	responding	respond	VERB
abr-267	379	11	.	.	PUNCT
abr-267	380	1	(	(	PUNCT
abr-267	380	2	fourth	fourth	PROPN
abr-267	380	3	edition	edition	NOUN
abr-267	380	4	)	)	PUNCT
abr-267	380	5	sage	sage	NOUN
abr-267	380	6	publications	publication	NOUN
abr-267	380	7	.	.	PUNCT
abr-267	381	1	17	17	NUM
abr-267	381	2	currim	currim	NOUN
abr-267	381	3	,	,	PUNCT
abr-267	381	4	i.	i.	PROPN
abr-267	381	5	s.	s.	PROPN
abr-267	381	6	,	,	PUNCT
abr-267	381	7	lim	lim	PROPN
abr-267	381	8	,	,	PUNCT
abr-267	381	9	j.	j.	PROPN
abr-267	381	10	,	,	PUNCT
abr-267	381	11	&	&	CCONJ
abr-267	381	12	kim	kim	PROPN
abr-267	381	13	,	,	PUNCT
abr-267	381	14	j.	j.	PROPN
abr-267	381	15	w.	w.	PROPN
abr-267	381	16	(	(	PUNCT
abr-267	381	17	2012	2012	NUM
abr-267	381	18	)	)	PUNCT
abr-267	381	19	.	.	PUNCT
abr-267	382	1	you	you	PRON
abr-267	382	2	get	get	VERB
abr-267	382	3	what	what	PRON
abr-267	382	4	you	you	PRON
abr-267	382	5	pay	pay	VERB
abr-267	382	6	for	for	ADP
abr-267	382	7	:	:	PUNCT
abr-267	382	8	the	the	DET
abr-267	382	9	effect	effect	NOUN
abr-267	382	10	of	of	ADP
abr-267	382	11	top	top	ADJ
abr-267	382	12	executives	executive	NOUN
abr-267	382	13	’	'	PUNCT
abr-267	382	14	compensation	compensation	NOUN
abr-267	382	15	on	on	ADP
abr-267	382	16	advertising	advertising	NOUN
abr-267	382	17	and	and	CCONJ
abr-267	382	18	r&d	r&d	NOUN
abr-267	382	19	spending	spending	NOUN
abr-267	382	20	decisions	decision	NOUN
abr-267	382	21	and	and	CCONJ
abr-267	382	22	stock	stock	NOUN
abr-267	382	23	market	market	NOUN
abr-267	382	24	return	return	NOUN
abr-267	382	25	.	.	PUNCT
abr-267	383	1	journal	journal	NOUN
abr-267	383	2	of	of	ADP
abr-267	383	3	marketing	marketing	NOUN
abr-267	383	4	,	,	PUNCT
abr-267	383	5	76(5	76(5	NUM
abr-267	383	6	)	)	PUNCT
abr-267	383	7	,	,	PUNCT
abr-267	383	8	33	33	NUM
abr-267	383	9	-	-	SYM
abr-267	383	10	48	48	NUM
abr-267	383	11	.	.	PUNCT
abr-267	384	1	farber	farber	PROPN
abr-267	384	2	,	,	PUNCT
abr-267	384	3	d.	d.	PROPN
abr-267	384	4	b.	b.	PROPN
abr-267	384	5	(	(	PUNCT
abr-267	384	6	2005	2005	NUM
abr-267	384	7	)	)	PUNCT
abr-267	384	8	.	.	PUNCT
abr-267	385	1	restoring	restore	VERB
abr-267	385	2	trust	trust	NOUN
abr-267	385	3	after	after	ADP
abr-267	385	4	fraud	fraud	NOUN
abr-267	385	5	:	:	PUNCT
abr-267	385	6	does	do	VERB
abr-267	385	7	corporate	corporate	ADJ
abr-267	385	8	governance	governance	NOUN
abr-267	385	9	matter	matter	NOUN
abr-267	385	10	?	?	PUNCT
abr-267	386	1	the	the	DET
abr-267	386	2	accounting	accounting	NOUN
abr-267	386	3	review	review	NOUN
abr-267	386	4	,	,	PUNCT
abr-267	386	5	80(2	80(2	NUM
abr-267	386	6	)	)	PUNCT
abr-267	386	7	,	,	PUNCT
abr-267	386	8	539	539	NUM
abr-267	386	9	-	-	SYM
abr-267	386	10	561	561	NUM
abr-267	386	11	.	.	PUNCT
abr-267	387	1	gomulya	gomulya	PROPN
abr-267	387	2	,	,	PUNCT
abr-267	387	3	d.	d.	PROPN
abr-267	387	4	,	,	PUNCT
abr-267	387	5	&	&	CCONJ
abr-267	387	6	boeker	boeker	ADV
abr-267	387	7	,	,	PUNCT
abr-267	387	8	w.	w.	PROPN
abr-267	387	9	(	(	PUNCT
abr-267	387	10	2014	2014	NUM
abr-267	387	11	)	)	PUNCT
abr-267	387	12	.	.	PUNCT
abr-267	388	1	how	how	SCONJ
abr-267	388	2	firms	firm	NOUN
abr-267	388	3	respond	respond	VERB
abr-267	388	4	to	to	ADP
abr-267	388	5	financial	financial	ADJ
abr-267	388	6	restatement	restatement	NOUN
abr-267	388	7	:	:	PUNCT
abr-267	388	8	ceo	ceo	NOUN
abr-267	388	9	successors	successor	NOUN
abr-267	388	10	and	and	CCONJ
abr-267	388	11	external	external	ADJ
abr-267	388	12	reactions	reaction	NOUN
abr-267	388	13	.	.	PUNCT
abr-267	389	1	academy	academy	PROPN
abr-267	389	2	of	of	ADP
abr-267	389	3	management	management	PROPN
abr-267	389	4	journal	journal	NOUN
abr-267	389	5	,	,	PUNCT
abr-267	389	6	57(6	57(6	NUM
abr-267	389	7	)	)	PUNCT
abr-267	389	8	,	,	PUNCT
abr-267	389	9	1759	1759	NUM
abr-267	389	10	-	-	SYM
abr-267	389	11	1785	1785	NUM
abr-267	389	12	.	.	PUNCT
abr-267	390	1	grullon	grullon	PROPN
abr-267	390	2	,	,	PUNCT
abr-267	390	3	g.	g.	PROPN
abr-267	390	4	,	,	PUNCT
abr-267	390	5	kanatas	kanata	NOUN
abr-267	390	6	,	,	PUNCT
abr-267	390	7	g.	g.	PROPN
abr-267	390	8	,	,	PUNCT
abr-267	390	9	&	&	CCONJ
abr-267	390	10	weston	weston	PROPN
abr-267	390	11	,	,	PUNCT
abr-267	390	12	j.	j.	PROPN
abr-267	390	13	p.	p.	PROPN
abr-267	390	14	(	(	PUNCT
abr-267	390	15	2004	2004	NUM
abr-267	390	16	)	)	PUNCT
abr-267	390	17	.	.	PUNCT
abr-267	391	1	advertising	advertising	NOUN
abr-267	391	2	,	,	PUNCT
abr-267	391	3	breadth	breadth	NOUN
abr-267	391	4	of	of	ADP
abr-267	391	5	ownership	ownership	NOUN
abr-267	391	6	,	,	PUNCT
abr-267	391	7	and	and	CCONJ
abr-267	391	8	liquidity	liquidity	NOUN
abr-267	391	9	.	.	PUNCT
abr-267	392	1	review	review	NOUN
abr-267	392	2	of	of	ADP
abr-267	392	3	financial	financial	ADJ
abr-267	392	4	studies	study	NOUN
abr-267	392	5	,	,	PUNCT
abr-267	392	6	17(2	17(2	NUM
abr-267	392	7	)	)	PUNCT
abr-267	392	8	,	,	PUNCT
abr-267	392	9	439	439	NUM
abr-267	392	10	-	-	SYM
abr-267	392	11	461	461	NUM
abr-267	392	12	.	.	PUNCT
abr-267	393	1	hirshleifer	hirshleifer	NOUN
abr-267	393	2	,	,	PUNCT
abr-267	393	3	d.	d.	PROPN
abr-267	393	4	,	,	PUNCT
abr-267	393	5	low	low	ADJ
abr-267	393	6	,	,	PUNCT
abr-267	393	7	a.	a.	NOUN
abr-267	393	8	,	,	PUNCT
abr-267	393	9	&	&	CCONJ
abr-267	393	10	teoh	teoh	PROPN
abr-267	393	11	,	,	PUNCT
abr-267	393	12	s.	s.	PROPN
abr-267	393	13	h.	h.	PROPN
abr-267	393	14	(	(	PUNCT
abr-267	393	15	2012	2012	NUM
abr-267	393	16	)	)	PUNCT
abr-267	393	17	.	.	PUNCT
abr-267	393	18	are	be	AUX
abr-267	393	19	overconfident	overconfident	ADJ
abr-267	393	20	ceos	ceos	NOUN
abr-267	393	21	better	well	ADJ
abr-267	393	22	innovators	innovator	NOUN
abr-267	393	23	?	?	PUNCT
abr-267	394	1	the	the	DET
abr-267	394	2	journal	journal	NOUN
abr-267	394	3	of	of	ADP
abr-267	394	4	finance	finance	NOUN
abr-267	394	5	,	,	PUNCT
abr-267	394	6	67(4	67(4	NUM
abr-267	394	7	)	)	PUNCT
abr-267	394	8	,	,	PUNCT
abr-267	394	9	1457	1457	NUM
abr-267	394	10	-	-	SYM
abr-267	394	11	1498	1498	NUM
abr-267	394	12	.	.	PUNCT
abr-267	395	1	huang	huang	PROPN
abr-267	395	2	,	,	PUNCT
abr-267	395	3	y.	y.	PROPN
abr-267	395	4	,	,	PUNCT
abr-267	395	5	&	&	CCONJ
abr-267	395	6	wei	wei	PROPN
abr-267	395	7	,	,	PUNCT
abr-267	395	8	s.	s.	PROPN
abr-267	395	9	x.	x.	PROPN
abr-267	395	10	(	(	PUNCT
abr-267	395	11	2012	2012	NUM
abr-267	395	12	)	)	PUNCT
abr-267	395	13	.	.	PUNCT
abr-267	396	1	advertising	advertising	NOUN
abr-267	396	2	intensity	intensity	NOUN
abr-267	396	3	,	,	PUNCT
abr-267	396	4	investor	investor	NOUN
abr-267	396	5	recognition	recognition	NOUN
abr-267	396	6	,	,	PUNCT
abr-267	396	7	and	and	CCONJ
abr-267	396	8	implied	imply	VERB
abr-267	396	9	cost	cost	NOUN
abr-267	396	10	of	of	ADP
abr-267	396	11	capital	capital	NOUN
abr-267	396	12	.	.	PUNCT
abr-267	397	1	review	review	NOUN
abr-267	397	2	of	of	ADP
abr-267	397	3	quantitative	quantitative	ADJ
abr-267	397	4	finance	finance	NOUN
abr-267	397	5	and	and	CCONJ
abr-267	397	6	accounting	accounting	NOUN
abr-267	397	7	,	,	PUNCT
abr-267	397	8	38(3	38(3	NUM
abr-267	397	9	)	)	PUNCT
abr-267	397	10	,	,	PUNCT
abr-267	397	11	275	275	NUM
abr-267	397	12	-	-	SYM
abr-267	397	13	298	298	NUM
abr-267	397	14	.	.	PUNCT
abr-267	398	1	joshi	joshi	PROPN
abr-267	398	2	,	,	PUNCT
abr-267	398	3	a.	a.	PROPN
abr-267	398	4	,	,	PUNCT
abr-267	398	5	&	&	CCONJ
abr-267	398	6	hanssens	hanssens	PROPN
abr-267	398	7	,	,	PUNCT
abr-267	398	8	d.	d.	PROPN
abr-267	398	9	m.	m.	PROPN
abr-267	398	10	(	(	PUNCT
abr-267	398	11	2010	2010	NUM
abr-267	398	12	)	)	PUNCT
abr-267	398	13	.	.	PUNCT
abr-267	399	1	the	the	DET
abr-267	399	2	direct	direct	ADJ
abr-267	399	3	and	and	CCONJ
abr-267	399	4	indirect	indirect	ADJ
abr-267	399	5	effects	effect	NOUN
abr-267	399	6	of	of	ADP
abr-267	399	7	advertising	advertising	NOUN
abr-267	399	8	spending	spending	NOUN
abr-267	399	9	on	on	ADP
abr-267	399	10	firm	firm	ADJ
abr-267	399	11	value	value	NOUN
abr-267	399	12	.	.	PUNCT
abr-267	400	1	journal	journal	NOUN
abr-267	400	2	of	of	ADP
abr-267	400	3	marketing	marketing	NOUN
abr-267	400	4	,	,	PUNCT
abr-267	400	5	74(1	74(1	NOUN
abr-267	400	6	)	)	PUNCT
abr-267	400	7	,	,	PUNCT
abr-267	400	8	20	20	NUM
abr-267	400	9	-	-	SYM
abr-267	400	10	33	33	NUM
abr-267	400	11	.	.	PUNCT
abr-267	401	1	karpoff	karpoff	PROPN
abr-267	401	2	,	,	PUNCT
abr-267	401	3	j.	j.	PROPN
abr-267	401	4	m.	m.	PROPN
abr-267	401	5	,	,	PUNCT
abr-267	401	6	lee	lee	PROPN
abr-267	401	7	s.	s.	PROPN
abr-267	401	8	l.	l.	PROPN
abr-267	401	9	,	,	PUNCT
abr-267	401	10	&	&	CCONJ
abr-267	401	11	martin	martin	PROPN
abr-267	401	12	g.	g.	PROPN
abr-267	401	13	s.	s.	PROPN
abr-267	401	14	,	,	PUNCT
abr-267	401	15	(	(	PUNCT
abr-267	401	16	2008a	2008a	NUM
abr-267	401	17	)	)	PUNCT
abr-267	401	18	.	.	PUNCT
abr-267	402	1	the	the	DET
abr-267	402	2	cost	cost	NOUN
abr-267	402	3	to	to	ADP
abr-267	402	4	firms	firm	NOUN
abr-267	402	5	of	of	ADP
abr-267	402	6	cooking	cook	VERB
abr-267	402	7	the	the	DET
abr-267	402	8	books	book	NOUN
abr-267	402	9	.	.	PUNCT
abr-267	403	1	journal	journal	NOUN
abr-267	403	2	of	of	ADP
abr-267	403	3	financial	financial	ADJ
abr-267	403	4	and	and	CCONJ
abr-267	403	5	quantitative	quantitative	ADJ
abr-267	403	6	analysis	analysis	NOUN
abr-267	403	7	,	,	PUNCT
abr-267	403	8	43(3	43(3	NUM
abr-267	403	9	)	)	PUNCT
abr-267	403	10	,	,	PUNCT
abr-267	403	11	581	581	NUM
abr-267	403	12	-	-	SYM
abr-267	403	13	611	611	NUM
abr-267	403	14	.	.	PUNCT
abr-267	404	1	karpoff	karpoff	PROPN
abr-267	404	2	,	,	PUNCT
abr-267	404	3	j.	j.	PROPN
abr-267	404	4	m.	m.	PROPN
abr-267	404	5	,	,	PUNCT
abr-267	404	6	lee	lee	PROPN
abr-267	404	7	,	,	PUNCT
abr-267	404	8	d.	d.	PROPN
abr-267	404	9	s.	s.	PROPN
abr-267	404	10	,	,	PUNCT
abr-267	404	11	&	&	CCONJ
abr-267	404	12	martin	martin	PROPN
abr-267	404	13	,	,	PUNCT
abr-267	404	14	g.	g.	PROPN
abr-267	404	15	s.	s.	PROPN
abr-267	404	16	(	(	PUNCT
abr-267	404	17	2008b	2008b	NUM
abr-267	404	18	)	)	PUNCT
abr-267	404	19	.	.	PUNCT
abr-267	405	1	the	the	DET
abr-267	405	2	consequences	consequence	NOUN
abr-267	405	3	to	to	ADP
abr-267	405	4	managers	manager	NOUN
abr-267	405	5	for	for	ADP
abr-267	405	6	financial	financial	ADJ
abr-267	405	7	misrepresentation	misrepresentation	NOUN
abr-267	405	8	.	.	PUNCT
abr-267	406	1	journal	journal	NOUN
abr-267	406	2	of	of	ADP
abr-267	406	3	financial	financial	ADJ
abr-267	406	4	economics	economic	NOUN
abr-267	406	5	,	,	PUNCT
abr-267	406	6	88(2	88(2	NUM
abr-267	406	7	)	)	PUNCT
abr-267	406	8	,	,	PUNCT
abr-267	406	9	193	193	NUM
abr-267	406	10	-	-	SYM
abr-267	406	11	215	215	NUM
abr-267	406	12	.	.	PUNCT
abr-267	407	1	keller	keller	PROPN
abr-267	407	2	,	,	PUNCT
abr-267	407	3	k.	k.	PROPN
abr-267	407	4	l.	l.	PROPN
abr-267	407	5	(	(	PUNCT
abr-267	407	6	2007	2007	NUM
abr-267	407	7	)	)	PUNCT
abr-267	407	8	.	.	PUNCT
abr-267	408	1	advertising	advertising	NOUN
abr-267	408	2	and	and	CCONJ
abr-267	408	3	brand	brand	NOUN
abr-267	408	4	equity	equity	NOUN
abr-267	408	5	.	.	PUNCT
abr-267	409	1	in	in	ADP
abr-267	409	2	tellis	tellis	PROPN
abr-267	409	3	,	,	PUNCT
abr-267	409	4	g.	g.	PROPN
abr-267	409	5	,	,	PUNCT
abr-267	409	6	and	and	CCONJ
abr-267	409	7	ambler	ambler	PROPN
abr-267	409	8	t	t	PROPN
abr-267	409	9	,	,	PUNCT
abr-267	409	10	(	(	PUNCT
abr-267	409	11	eds	ed	NOUN
abr-267	409	12	.	.	PUNCT
abr-267	409	13	)	)	PUNCT
abr-267	409	14	,	,	PUNCT
abr-267	409	15	the	the	DET
abr-267	409	16	sage	sage	NOUN
abr-267	409	17	handbook	handbook	NOUN
abr-267	409	18	of	of	ADP
abr-267	409	19	advertising	advertising	NOUN
abr-267	409	20	(	(	PUNCT
abr-267	409	21	54	54	NUM
abr-267	409	22	-	-	SYM
abr-267	409	23	70	70	NUM
abr-267	409	24	)	)	PUNCT
abr-267	409	25	.	.	PUNCT
abr-267	410	1	london	london	PROPN
abr-267	410	2	:	:	PUNCT
abr-267	410	3	sage	sage	NOUN
abr-267	410	4	publications	publication	NOUN
abr-267	410	5	.	.	PUNCT
abr-267	411	1	lou	lou	PROPN
abr-267	411	2	,	,	PUNCT
abr-267	411	3	d.	d.	PROPN
abr-267	411	4	(	(	PUNCT
abr-267	411	5	2014	2014	NUM
abr-267	411	6	)	)	PUNCT
abr-267	411	7	.	.	PUNCT
abr-267	412	1	attracting	attract	VERB
abr-267	412	2	investor	investor	NOUN
abr-267	412	3	attention	attention	NOUN
abr-267	412	4	through	through	ADP
abr-267	412	5	advertising	advertising	NOUN
abr-267	412	6	.	.	PUNCT
abr-267	413	1	the	the	DET
abr-267	413	2	review	review	NOUN
abr-267	413	3	of	of	ADP
abr-267	413	4	financial	financial	ADJ
abr-267	413	5	studies	study	NOUN
abr-267	413	6	,	,	PUNCT
abr-267	413	7	27(6	27(6	NUM
abr-267	413	8	)	)	PUNCT
abr-267	413	9	,	,	PUNCT
abr-267	413	10	1797	1797	NUM
abr-267	413	11	-	-	SYM
abr-267	413	12	1829	1829	NUM
abr-267	413	13	.	.	PUNCT
abr-267	414	1	luo	luo	PROPN
abr-267	414	2	,	,	PUNCT
abr-267	414	3	x.	x.	PROPN
abr-267	414	4	,	,	PUNCT
abr-267	414	5	&	&	CCONJ
abr-267	414	6	donthu	donthu	PROPN
abr-267	414	7	,	,	PUNCT
abr-267	414	8	n.	n.	NOUN
abr-267	414	9	(	(	PUNCT
abr-267	414	10	2006	2006	NUM
abr-267	414	11	)	)	PUNCT
abr-267	414	12	.	.	PUNCT
abr-267	415	1	marketing	marketing	NOUN
abr-267	415	2	's	's	PART
abr-267	415	3	credibility	credibility	NOUN
abr-267	415	4	:	:	PUNCT
abr-267	415	5	a	a	DET
abr-267	415	6	longitudinal	longitudinal	ADJ
abr-267	415	7	investigation	investigation	NOUN
abr-267	415	8	of	of	ADP
abr-267	415	9	marketing	marketing	NOUN
abr-267	415	10	communication	communication	NOUN
abr-267	415	11	productivity	productivity	NOUN
abr-267	415	12	and	and	CCONJ
abr-267	415	13	shareholder	shareholder	NOUN
abr-267	415	14	value	value	NOUN
abr-267	415	15	.	.	PUNCT
abr-267	416	1	journal	journal	NOUN
abr-267	416	2	of	of	ADP
abr-267	416	3	marketing	marketing	NOUN
abr-267	416	4	,	,	PUNCT
abr-267	416	5	70(4	70(4	NUM
abr-267	416	6	)	)	PUNCT
abr-267	416	7	,	,	PUNCT
abr-267	416	8	70	70	NUM
abr-267	416	9	-	-	SYM
abr-267	416	10	91	91	NUM
abr-267	416	11	.	.	PUNCT
abr-267	417	1	luo	luo	PROPN
abr-267	417	2	,	,	PUNCT
abr-267	417	3	x.	x.	PROPN
abr-267	417	4	,	,	PUNCT
abr-267	417	5	&	&	CCONJ
abr-267	417	6	de	de	PROPN
abr-267	417	7	jong	jong	PROPN
abr-267	417	8	,	,	PUNCT
abr-267	417	9	p.	p.	PROPN
abr-267	417	10	j.	j.	PROPN
abr-267	417	11	(	(	PUNCT
abr-267	417	12	2012	2012	NUM
abr-267	417	13	)	)	PUNCT
abr-267	417	14	.	.	PUNCT
abr-267	418	1	does	do	AUX
abr-267	418	2	advertising	advertising	NOUN
abr-267	418	3	spending	spending	NOUN
abr-267	418	4	really	really	ADV
abr-267	418	5	work	work	VERB
abr-267	418	6	?	?	PUNCT
abr-267	419	1	the	the	DET
abr-267	419	2	intermediate	intermediate	ADJ
abr-267	419	3	role	role	NOUN
abr-267	419	4	of	of	ADP
abr-267	419	5	analysts	analyst	NOUN
abr-267	419	6	in	in	ADP
abr-267	419	7	the	the	DET
abr-267	419	8	impact	impact	NOUN
abr-267	419	9	of	of	ADP
abr-267	419	10	advertising	advertising	NOUN
abr-267	419	11	on	on	ADP
abr-267	419	12	firm	firm	ADJ
abr-267	419	13	value	value	NOUN
abr-267	419	14	.	.	PUNCT
abr-267	420	1	journal	journal	NOUN
abr-267	420	2	of	of	ADP
abr-267	420	3	the	the	DET
abr-267	420	4	academy	academy	NOUN
abr-267	420	5	of	of	ADP
abr-267	420	6	marketing	marketing	NOUN
abr-267	420	7	science	science	NOUN
abr-267	420	8	,	,	PUNCT
abr-267	420	9	40(4	40(4	NUM
abr-267	420	10	)	)	PUNCT
abr-267	420	11	,	,	PUNCT
abr-267	420	12	605	605	NUM
abr-267	420	13	-	-	SYM
abr-267	420	14	624	624	NUM
abr-267	420	15	.	.	PUNCT
abr-267	421	1	madsen	madsen	PROPN
abr-267	421	2	,	,	PUNCT
abr-267	421	3	j.	j.	PROPN
abr-267	421	4	,	,	PUNCT
abr-267	421	5	&	&	CCONJ
abr-267	421	6	niessner	niessner	PROPN
abr-267	421	7	,	,	PUNCT
abr-267	421	8	m.	m.	NOUN
abr-267	421	9	(	(	PUNCT
abr-267	421	10	2019	2019	NUM
abr-267	421	11	)	)	PUNCT
abr-267	421	12	.	.	PUNCT
abr-267	421	13	is	be	AUX
abr-267	421	14	investor	investor	NOUN
abr-267	421	15	attention	attention	NOUN
abr-267	421	16	for	for	ADP
abr-267	421	17	sale	sale	NOUN
abr-267	421	18	?	?	PUNCT
abr-267	422	1	the	the	DET
abr-267	422	2	role	role	NOUN
abr-267	422	3	of	of	ADP
abr-267	422	4	advertising	advertising	NOUN
abr-267	422	5	in	in	ADP
abr-267	422	6	financial	financial	ADJ
abr-267	422	7	markets	market	NOUN
abr-267	422	8	,	,	PUNCT
abr-267	422	9	the	the	DET
abr-267	422	10	role	role	NOUN
abr-267	422	11	of	of	ADP
abr-267	422	12	advertising	advertising	NOUN
abr-267	422	13	in	in	ADP
abr-267	422	14	financial	financial	ADJ
abr-267	422	15	markets	market	NOUN
abr-267	422	16	.	.	PUNCT
abr-267	423	1	journal	journal	NOUN
abr-267	423	2	of	of	ADP
abr-267	423	3	accounting	accounting	NOUN
abr-267	423	4	research	research	NOUN
abr-267	423	5	,	,	PUNCT
abr-267	423	6	57(3	57(3	NUM
abr-267	423	7	)	)	PUNCT
abr-267	423	8	,	,	PUNCT
abr-267	423	9	763795	763795	NUM
abr-267	423	10	.	.	PUNCT
abr-267	424	1	moorthy	moorthy	PROPN
abr-267	424	2	,	,	PUNCT
abr-267	424	3	s.	s.	PROPN
abr-267	424	4	,	,	PUNCT
abr-267	424	5	&	&	CCONJ
abr-267	424	6	zhao	zhao	PROPN
abr-267	424	7	,	,	PUNCT
abr-267	424	8	h.	h.	PROPN
abr-267	424	9	(	(	PUNCT
abr-267	424	10	2000	2000	NUM
abr-267	424	11	)	)	PUNCT
abr-267	424	12	.	.	PUNCT
abr-267	425	1	advertising	advertising	NOUN
abr-267	425	2	spending	spending	NOUN
abr-267	425	3	and	and	CCONJ
abr-267	425	4	perceived	perceive	VERB
abr-267	425	5	quality	quality	NOUN
abr-267	425	6	.	.	PUNCT
abr-267	426	1	marketing	marketing	NOUN
abr-267	426	2	letters	letter	NOUN
abr-267	426	3	,	,	PUNCT
abr-267	426	4	11(3	11(3	NUM
abr-267	426	5	)	)	PUNCT
abr-267	426	6	,	,	PUNCT
abr-267	426	7	221	221	NUM
abr-267	426	8	-	-	SYM
abr-267	426	9	233	233	NUM
abr-267	426	10	.	.	PUNCT
abr-267	427	1	murphy	murphy	PROPN
abr-267	427	2	,	,	PUNCT
abr-267	427	3	d.	d.	PROPN
abr-267	427	4	l.	l.	PROPN
abr-267	427	5	,	,	PUNCT
abr-267	427	6	shrieves	shrieve	NOUN
abr-267	427	7	,	,	PUNCT
abr-267	427	8	r.	r.	PROPN
abr-267	427	9	e.	e.	PROPN
abr-267	427	10	,	,	PUNCT
abr-267	427	11	&	&	CCONJ
abr-267	427	12	tibbs	tibbs	PROPN
abr-267	427	13	,	,	PUNCT
abr-267	427	14	s.	s.	PROPN
abr-267	427	15	l.	l.	PROPN
abr-267	427	16	(	(	PUNCT
abr-267	427	17	2009	2009	NUM
abr-267	427	18	)	)	PUNCT
abr-267	427	19	.	.	PUNCT
abr-267	428	1	understanding	understand	VERB
abr-267	428	2	the	the	DET
abr-267	428	3	penalties	penalty	NOUN
abr-267	428	4	associated	associate	VERB
abr-267	428	5	with	with	ADP
abr-267	428	6	corporate	corporate	ADJ
abr-267	428	7	misconduct	misconduct	NOUN
abr-267	428	8	:	:	PUNCT
abr-267	428	9	an	an	DET
abr-267	428	10	empirical	empirical	ADJ
abr-267	428	11	examination	examination	NOUN
abr-267	428	12	of	of	ADP
abr-267	428	13	earnings	earning	NOUN
abr-267	428	14	and	and	CCONJ
abr-267	428	15	risk	risk	NOUN
abr-267	428	16	.	.	PUNCT
abr-267	429	1	journal	journal	NOUN
abr-267	429	2	of	of	ADP
abr-267	429	3	financial	financial	ADJ
abr-267	429	4	and	and	CCONJ
abr-267	429	5	quantitative	quantitative	ADJ
abr-267	429	6	analysis	analysis	NOUN
abr-267	429	7	,	,	PUNCT
abr-267	429	8	44(01	44(01	NUM
abr-267	429	9	)	)	PUNCT
abr-267	429	10	,	,	PUNCT
abr-267	429	11	55	55	NUM
abr-267	429	12	-	-	SYM
abr-267	429	13	83	83	NUM
abr-267	429	14	.	.	PUNCT
abr-267	430	1	romanus	romanus	PROPN
abr-267	430	2	,	,	PUNCT
abr-267	430	3	r.	r.	PROPN
abr-267	430	4	n.	n.	PROPN
abr-267	430	5	(	(	PUNCT
abr-267	430	6	2019	2019	NUM
abr-267	430	7	)	)	PUNCT
abr-267	430	8	earnings	earning	NOUN
abr-267	430	9	quality	quality	NOUN
abr-267	430	10	and	and	CCONJ
abr-267	430	11	investor	investor	NOUN
abr-267	430	12	reaction	reaction	NOUN
abr-267	430	13	to	to	PART
abr-267	430	14	restatement	restatement	VERB
abr-267	430	15	announcements	announcement	NOUN
abr-267	430	16	.	.	PUNCT
abr-267	431	1	advances	advance	NOUN
abr-267	431	2	in	in	ADP
abr-267	431	3	business	business	NOUN
abr-267	431	4	research	research	NOUN
abr-267	431	5	,	,	PUNCT
abr-267	431	6	9(1	9(1	NUM
abr-267	431	7	)	)	PUNCT
abr-267	431	8	,	,	PUNCT
abr-267	431	9	46	46	NUM
abr-267	431	10	-	-	SYM
abr-267	431	11	63	63	NUM
abr-267	431	12	.	.	PUNCT
abr-267	432	1	rubel	rubel	NOUN
abr-267	432	2	,	,	PUNCT
abr-267	432	3	o.	o.	PROPN
abr-267	432	4	,	,	PUNCT
abr-267	432	5	naik	naik	PROPN
abr-267	432	6	,	,	PUNCT
abr-267	432	7	p.	p.	PROPN
abr-267	432	8	a.	a.	PROPN
abr-267	432	9	,	,	PUNCT
abr-267	432	10	&	&	CCONJ
abr-267	432	11	srinivasan	srinivasan	NOUN
abr-267	432	12	,	,	PUNCT
abr-267	432	13	s.	s.	PROPN
abr-267	432	14	(	(	PUNCT
abr-267	432	15	2011	2011	NUM
abr-267	432	16	)	)	PUNCT
abr-267	432	17	.	.	PUNCT
abr-267	433	1	optimal	optimal	ADJ
abr-267	433	2	advertising	advertising	NOUN
abr-267	433	3	when	when	SCONJ
abr-267	433	4	envisioning	envision	VERB
abr-267	433	5	a	a	DET
abr-267	433	6	product	product	NOUN
abr-267	433	7	-	-	PUNCT
abr-267	433	8	harm	harm	NOUN
abr-267	433	9	crisis	crisis	NOUN
abr-267	433	10	.	.	PUNCT
abr-267	434	1	marketing	marketing	NOUN
abr-267	434	2	science	science	NOUN
abr-267	434	3	,	,	PUNCT
abr-267	434	4	30(6	30(6	NUM
abr-267	434	5	)	)	PUNCT
abr-267	434	6	,	,	PUNCT
abr-267	434	7	1048	1048	NUM
abr-267	434	8	-	-	SYM
abr-267	434	9	1065	1065	NUM
abr-267	434	10	.	.	PUNCT
abr-267	435	1	rust	rust	PROPN
abr-267	435	2	,	,	PUNCT
abr-267	435	3	r.	r.	PROPN
abr-267	435	4	t.	t.	PROPN
abr-267	435	5	,	,	PUNCT
abr-267	435	6	ambler	ambler	PROPN
abr-267	435	7	,	,	PUNCT
abr-267	435	8	t.	t.	PROPN
abr-267	435	9	,	,	PUNCT
abr-267	435	10	carpenter	carpenter	PROPN
abr-267	435	11	,	,	PUNCT
abr-267	435	12	g.	g.	PROPN
abr-267	435	13	s.	s.	PROPN
abr-267	435	14	,	,	PUNCT
abr-267	435	15	kumar	kumar	PROPN
abr-267	435	16	,	,	PUNCT
abr-267	435	17	v.	v.	PROPN
abr-267	435	18	,	,	PUNCT
abr-267	435	19	&	&	CCONJ
abr-267	435	20	srivastava	srivastava	PROPN
abr-267	435	21	,	,	PUNCT
abr-267	435	22	r.	r.	PROPN
abr-267	435	23	k	k	PROPN
abr-267	435	24	,	,	PUNCT
abr-267	435	25	(	(	PUNCT
abr-267	435	26	2004	2004	NUM
abr-267	435	27	)	)	PUNCT
abr-267	435	28	.	.	PUNCT
abr-267	436	1	measuring	measure	VERB
abr-267	436	2	marketing	marketing	NOUN
abr-267	436	3	productivity	productivity	NOUN
abr-267	436	4	:	:	PUNCT
abr-267	436	5	current	current	ADJ
abr-267	436	6	knowledge	knowledge	NOUN
abr-267	436	7	and	and	CCONJ
abr-267	436	8	future	future	ADJ
abr-267	436	9	directions	direction	NOUN
abr-267	436	10	.	.	PUNCT
abr-267	437	1	journal	journal	NOUN
abr-267	437	2	of	of	ADP
abr-267	437	3	marketing	marketing	NOUN
abr-267	437	4	,	,	PUNCT
abr-267	437	5	68(4	68(4	NUM
abr-267	437	6	)	)	PUNCT
abr-267	437	7	,	,	PUNCT
abr-267	437	8	76	76	NUM
abr-267	437	9	-	-	SYM
abr-267	437	10	89	89	NUM
abr-267	437	11	.	.	PUNCT
abr-267	438	1	sellnow	sellnow	PROPN
abr-267	438	2	,	,	PUNCT
abr-267	438	3	t.	t.	PROPN
abr-267	438	4	l.	l.	PROPN
abr-267	438	5	,	,	PUNCT
abr-267	438	6	&	&	CCONJ
abr-267	438	7	seeger	seeger	PROPN
abr-267	438	8	,	,	PUNCT
abr-267	438	9	m.	m.	NOUN
abr-267	438	10	w	w	PROPN
abr-267	438	11	,	,	PUNCT
abr-267	438	12	(	(	PUNCT
abr-267	438	13	2013	2013	NUM
abr-267	438	14	)	)	PUNCT
abr-267	438	15	.	.	PUNCT
abr-267	439	1	theorizing	theorize	VERB
abr-267	439	2	crisis	crisis	NOUN
abr-267	439	3	communication	communication	NOUN
abr-267	439	4	(	(	PUNCT
abr-267	439	5	vol	vol	NOUN
abr-267	439	6	.	.	PROPN
abr-267	439	7	5	5	NUM
abr-267	439	8	)	)	PUNCT
abr-267	439	9	.	.	PUNCT
abr-267	440	1	john	john	PROPN
abr-267	440	2	wiley	wiley	PROPN
abr-267	440	3	&	&	CCONJ
abr-267	440	4	sons	son	NOUN
abr-267	440	5	.	.	PUNCT
abr-267	441	1	srivastava	srivastava	PROPN
abr-267	441	2	,	,	PUNCT
abr-267	441	3	r.	r.	PROPN
abr-267	441	4	k.	k.	PROPN
abr-267	441	5	,	,	PUNCT
abr-267	441	6	shervani	shervani	PROPN
abr-267	441	7	,	,	PUNCT
abr-267	441	8	t.	t.	PROPN
abr-267	441	9	a.	a.	PROPN
abr-267	441	10	,	,	PUNCT
abr-267	441	11	&	&	CCONJ
abr-267	441	12	fahey	fahey	PROPN
abr-267	441	13	,	,	PUNCT
abr-267	441	14	l.	l.	PROPN
abr-267	441	15	(	(	PUNCT
abr-267	441	16	1998	1998	NUM
abr-267	441	17	)	)	PUNCT
abr-267	441	18	.	.	PUNCT
abr-267	442	1	market	market	NOUN
abr-267	442	2	-	-	PUNCT
abr-267	442	3	based	base	VERB
abr-267	442	4	assets	asset	NOUN
abr-267	442	5	and	and	CCONJ
abr-267	442	6	shareholder	shareholder	NOUN
abr-267	442	7	value	value	NOUN
abr-267	442	8	:	:	PUNCT
abr-267	442	9	a	a	DET
abr-267	442	10	framework	framework	NOUN
abr-267	442	11	for	for	ADP
abr-267	442	12	analysis	analysis	NOUN
abr-267	442	13	.	.	PUNCT
abr-267	443	1	journal	journal	NOUN
abr-267	443	2	of	of	ADP
abr-267	443	3	marketing	marketing	NOUN
abr-267	443	4	,	,	PUNCT
abr-267	443	5	62(1	62(1	NOUN
abr-267	443	6	)	)	PUNCT
abr-267	443	7	,	,	PUNCT
abr-267	443	8	2	2	NUM
abr-267	443	9	-	-	SYM
abr-267	443	10	18	18	NUM
abr-267	443	11	.	.	PUNCT
abr-267	444	1	sharpe	sharpe	PROPN
abr-267	444	2	,	,	PUNCT
abr-267	444	3	s.	s.	PROPN
abr-267	444	4	,	,	PUNCT
abr-267	444	5	&	&	CCONJ
abr-267	444	6	hanson	hanson	PROPN
abr-267	444	7	,	,	PUNCT
abr-267	444	8	n.	n.	PROPN
abr-267	444	9	(	(	PUNCT
abr-267	444	10	2018	2018	NUM
abr-267	444	11	)	)	PUNCT
abr-267	444	12	.	.	PUNCT
abr-267	445	1	can	can	AUX
abr-267	445	2	socially	socially	ADV
abr-267	445	3	irresponsible	irresponsible	ADJ
abr-267	445	4	firms	firm	NOUN
abr-267	445	5	benefit	benefit	VERB
abr-267	445	6	from	from	ADP
abr-267	445	7	corporate	corporate	ADJ
abr-267	445	8	advertising	advertising	NOUN
abr-267	445	9	?	?	PUNCT
abr-267	446	1	journal	journal	NOUN
abr-267	446	2	of	of	ADP
abr-267	446	3	strategic	strategic	ADJ
abr-267	446	4	marketing	marketing	NOUN
abr-267	446	5	,	,	PUNCT
abr-267	446	6	june	june	PROPN
abr-267	446	7	,	,	PUNCT
abr-267	446	8	1	1	NUM
abr-267	446	9	-	-	SYM
abr-267	446	10	12	12	NUM
abr-267	446	11	.	.	PUNCT
abr-267	447	1	wilson	wilson	PROPN
abr-267	447	2	,	,	PUNCT
abr-267	447	3	w.	w.	PROPN
abr-267	447	4	m.	m.	PROPN
abr-267	447	5	(	(	PUNCT
abr-267	447	6	2008	2008	NUM
abr-267	447	7	)	)	PUNCT
abr-267	447	8	.	.	PUNCT
abr-267	448	1	an	an	DET
abr-267	448	2	empirical	empirical	ADJ
abr-267	448	3	analysis	analysis	NOUN
abr-267	448	4	of	of	ADP
abr-267	448	5	the	the	DET
abr-267	448	6	decline	decline	NOUN
abr-267	448	7	in	in	ADP
abr-267	448	8	the	the	DET
abr-267	448	9	information	information	NOUN
abr-267	448	10	content	content	NOUN
abr-267	448	11	of	of	ADP
abr-267	448	12	earnings	earning	NOUN
abr-267	448	13	following	follow	VERB
abr-267	448	14	restatements	restatement	NOUN
abr-267	448	15	.	.	PUNCT
abr-267	449	1	the	the	DET
abr-267	449	2	accounting	accounting	NOUN
abr-267	449	3	review	review	NOUN
abr-267	449	4	,	,	PUNCT
abr-267	449	5	83(2	83(2	NUM
abr-267	449	6	)	)	PUNCT
abr-267	449	7	,	,	PUNCT
abr-267	449	8	519	519	NUM
abr-267	449	9	-	-	SYM
abr-267	449	10	548	548	NUM
abr-267	449	11	.	.	PUNCT