id	sid	tid	token	lemma	pos
abr-435	1	1	60	60	NUM
abr-435	1	2	preannouncements	preannouncement	NOUN
abr-435	1	3	:	:	PUNCT
abr-435	1	4	forecast	forecast	NOUN
abr-435	1	5	or	or	CCONJ
abr-435	1	6	realized	realize	VERB
abr-435	1	7	earnings	earning	NOUN
abr-435	1	8	?	?	PUNCT
abr-435	2	1	debjeet	debjeet	PROPN
abr-435	2	2	pradhan	pradhan	PROPN
abr-435	2	3	tarleton	tarleton	PROPN
abr-435	2	4	state	state	PROPN
abr-435	2	5	university	university	PROPN
abr-435	2	6	the	the	DET
abr-435	2	7	literature	literature	NOUN
abr-435	2	8	has	have	AUX
abr-435	2	9	long	long	ADV
abr-435	2	10	recognized	recognize	VERB
abr-435	2	11	preannouncements	preannouncement	NOUN
abr-435	2	12	as	as	SCONJ
abr-435	2	13	management	management	NOUN
abr-435	2	14	forecasts	forecast	NOUN
abr-435	2	15	issued	issue	VERB
abr-435	2	16	after	after	SCONJ
abr-435	2	17	the	the	DET
abr-435	2	18	fiscal	fiscal	ADJ
abr-435	2	19	period	period	NOUN
abr-435	2	20	ends	end	VERB
abr-435	2	21	but	but	CCONJ
abr-435	2	22	before	before	ADP
abr-435	2	23	the	the	DET
abr-435	2	24	actual	actual	ADJ
abr-435	2	25	earnings	earning	NOUN
abr-435	2	26	announcements	announcement	NOUN
abr-435	2	27	.	.	PUNCT
abr-435	3	1	however	however	ADV
abr-435	3	2	,	,	PUNCT
abr-435	3	3	with	with	ADP
abr-435	3	4	the	the	DET
abr-435	3	5	advent	advent	NOUN
abr-435	3	6	of	of	ADP
abr-435	3	7	enterprise	enterprise	NOUN
abr-435	3	8	resource	resource	NOUN
abr-435	3	9	planning	planning	NOUN
abr-435	3	10	(	(	PUNCT
abr-435	3	11	erp	erp	NOUN
abr-435	3	12	)	)	PUNCT
abr-435	3	13	systems	system	NOUN
abr-435	3	14	,	,	PUNCT
abr-435	3	15	companies	company	NOUN
abr-435	3	16	now	now	ADV
abr-435	3	17	can	can	AUX
abr-435	3	18	gather	gather	VERB
abr-435	3	19	information	information	NOUN
abr-435	3	20	promptly	promptly	ADV
abr-435	3	21	and	and	CCONJ
abr-435	3	22	process	process	VERB
abr-435	3	23	it	it	PRON
abr-435	3	24	efficiently	efficiently	ADV
abr-435	3	25	,	,	PUNCT
abr-435	3	26	which	which	PRON
abr-435	3	27	allows	allow	VERB
abr-435	3	28	companies	company	NOUN
abr-435	3	29	to	to	PART
abr-435	3	30	prepare	prepare	VERB
abr-435	3	31	earnings	earning	NOUN
abr-435	3	32	summaries	summary	NOUN
abr-435	3	33	in	in	ADP
abr-435	3	34	real	real	ADJ
abr-435	3	35	-	-	PUNCT
abr-435	3	36	time	time	NOUN
abr-435	3	37	,	,	PUNCT
abr-435	3	38	thus	thus	ADV
abr-435	3	39	making	make	VERB
abr-435	3	40	it	it	PRON
abr-435	3	41	unnecessary	unnecessary	ADJ
abr-435	3	42	to	to	PART
abr-435	3	43	issue	issue	VERB
abr-435	3	44	forecasts	forecast	NOUN
abr-435	3	45	in	in	ADP
abr-435	3	46	the	the	DET
abr-435	3	47	days	day	NOUN
abr-435	3	48	following	follow	VERB
abr-435	3	49	the	the	DET
abr-435	3	50	quarter	quarter	NOUN
abr-435	3	51	-	-	PUNCT
abr-435	3	52	end	end	NOUN
abr-435	3	53	date	date	NOUN
abr-435	3	54	.	.	PUNCT
abr-435	4	1	this	this	DET
abr-435	4	2	study	study	NOUN
abr-435	4	3	argues	argue	VERB
abr-435	4	4	that	that	SCONJ
abr-435	4	5	any	any	DET
abr-435	4	6	earnings	earning	NOUN
abr-435	4	7	announcements	announcement	NOUN
abr-435	4	8	issued	issue	VERB
abr-435	4	9	after	after	ADP
abr-435	4	10	the	the	DET
abr-435	4	11	quarter	quarter	NOUN
abr-435	4	12	-	-	PUNCT
abr-435	4	13	end	end	NOUN
abr-435	4	14	date	date	NOUN
abr-435	4	15	(	(	PUNCT
abr-435	4	16	preannouncements	preannouncement	NOUN
abr-435	4	17	)	)	PUNCT
abr-435	4	18	by	by	ADP
abr-435	4	19	companies	company	NOUN
abr-435	4	20	that	that	PRON
abr-435	4	21	have	have	AUX
abr-435	4	22	implemented	implement	VERB
abr-435	4	23	erp	erp	PROPN
abr-435	4	24	systems	system	NOUN
abr-435	4	25	are	be	AUX
abr-435	4	26	based	base	VERB
abr-435	4	27	on	on	ADP
abr-435	4	28	realized	realize	VERB
abr-435	4	29	earnings	earning	NOUN
abr-435	4	30	.	.	PUNCT
abr-435	5	1	such	such	ADJ
abr-435	5	2	announcements	announcement	NOUN
abr-435	5	3	are	be	AUX
abr-435	5	4	expected	expect	VERB
abr-435	5	5	to	to	PART
abr-435	5	6	be	be	AUX
abr-435	5	7	more	more	ADV
abr-435	5	8	accurate	accurate	ADJ
abr-435	5	9	than	than	ADP
abr-435	5	10	management	management	NOUN
abr-435	5	11	forecasts	forecast	NOUN
abr-435	5	12	,	,	PUNCT
abr-435	5	13	which	which	PRON
abr-435	5	14	are	be	AUX
abr-435	5	15	based	base	VERB
abr-435	5	16	on	on	ADP
abr-435	5	17	estimates	estimate	NOUN
abr-435	5	18	of	of	ADP
abr-435	5	19	future	future	ADJ
abr-435	5	20	earnings	earning	NOUN
abr-435	5	21	,	,	PUNCT
abr-435	5	22	and	and	CCONJ
abr-435	5	23	may	may	AUX
abr-435	5	24	be	be	AUX
abr-435	5	25	issued	issue	VERB
abr-435	5	26	before	before	ADP
abr-435	5	27	the	the	DET
abr-435	5	28	quarter	quarter	NOUN
abr-435	5	29	-	-	PUNCT
abr-435	5	30	end	end	NOUN
abr-435	5	31	date	date	NOUN
abr-435	5	32	.	.	PUNCT
abr-435	6	1	this	this	DET
abr-435	6	2	study	study	NOUN
abr-435	6	3	finds	find	VERB
abr-435	6	4	that	that	SCONJ
abr-435	6	5	the	the	DET
abr-435	6	6	accuracy	accuracy	NOUN
abr-435	6	7	of	of	ADP
abr-435	6	8	management	management	NOUN
abr-435	6	9	voluntary	voluntary	ADJ
abr-435	6	10	disclosures	disclosure	NOUN
abr-435	6	11	and	and	CCONJ
abr-435	6	12	the	the	DET
abr-435	6	13	timeliness	timeliness	NOUN
abr-435	6	14	of	of	ADP
abr-435	6	15	preannouncements	preannouncement	NOUN
abr-435	6	16	improved	improve	VERB
abr-435	6	17	in	in	ADP
abr-435	6	18	the	the	DET
abr-435	6	19	periods	period	NOUN
abr-435	6	20	following	follow	VERB
abr-435	6	21	erp	erp	NOUN
abr-435	6	22	implementation	implementation	NOUN
abr-435	6	23	.	.	PUNCT
abr-435	7	1	keywords	keyword	NOUN
abr-435	7	2	:	:	PUNCT
abr-435	7	3	preannouncements	preannouncement	NOUN
abr-435	7	4	,	,	PUNCT
abr-435	7	5	management	management	NOUN
abr-435	7	6	forecast	forecast	NOUN
abr-435	7	7	,	,	PUNCT
abr-435	7	8	enterprise	enterprise	NOUN
abr-435	7	9	resource	resource	NOUN
abr-435	7	10	planning	planning	NOUN
abr-435	7	11	introduction	introduction	NOUN
abr-435	7	12	innovations	innovation	NOUN
abr-435	7	13	in	in	ADP
abr-435	7	14	information	information	NOUN
abr-435	7	15	technology	technology	NOUN
abr-435	7	16	helped	help	VERB
abr-435	7	17	companies	company	NOUN
abr-435	7	18	improve	improve	VERB
abr-435	7	19	worker	worker	NOUN
abr-435	7	20	productivity	productivity	NOUN
abr-435	7	21	and	and	CCONJ
abr-435	7	22	lead	lead	VERB
abr-435	7	23	to	to	ADP
abr-435	7	24	the	the	DET
abr-435	7	25	economic	economic	ADJ
abr-435	7	26	boom	boom	NOUN
abr-435	7	27	of	of	ADP
abr-435	7	28	the	the	DET
abr-435	7	29	1990s	1990s	NUM
abr-435	7	30	.	.	PUNCT
abr-435	8	1	it	it	PRON
abr-435	8	2	also	also	ADV
abr-435	8	3	changed	change	VERB
abr-435	8	4	the	the	DET
abr-435	8	5	practice	practice	NOUN
abr-435	8	6	of	of	ADP
abr-435	8	7	accounting	account	VERB
abr-435	8	8	in	in	ADP
abr-435	8	9	meaningful	meaningful	ADJ
abr-435	8	10	ways	way	NOUN
abr-435	8	11	and	and	CCONJ
abr-435	8	12	influenced	influence	VERB
abr-435	8	13	the	the	DET
abr-435	8	14	way	way	NOUN
abr-435	8	15	managers	manager	NOUN
abr-435	8	16	disclosed	disclose	VERB
abr-435	8	17	information	information	NOUN
abr-435	8	18	to	to	ADP
abr-435	8	19	the	the	DET
abr-435	8	20	market	market	NOUN
abr-435	8	21	.	.	PUNCT
abr-435	9	1	many	many	ADJ
abr-435	9	2	companies	company	NOUN
abr-435	9	3	implemented	implement	VERB
abr-435	9	4	sophisticated	sophisticated	ADJ
abr-435	9	5	enterprise	enterprise	NOUN
abr-435	9	6	resource	resource	NOUN
abr-435	9	7	planning	planning	NOUN
abr-435	9	8	(	(	PUNCT
abr-435	9	9	erp	erp	NOUN
abr-435	9	10	)	)	PUNCT
abr-435	9	11	systems	system	NOUN
abr-435	9	12	to	to	PART
abr-435	9	13	make	make	VERB
abr-435	9	14	the	the	DET
abr-435	9	15	processing	processing	NOUN
abr-435	9	16	and	and	CCONJ
abr-435	9	17	storage	storage	NOUN
abr-435	9	18	of	of	ADP
abr-435	9	19	accounting	accounting	NOUN
abr-435	9	20	data	datum	NOUN
abr-435	9	21	more	more	ADV
abr-435	9	22	efficient	efficient	ADJ
abr-435	9	23	than	than	ADP
abr-435	9	24	the	the	DET
abr-435	9	25	legacy	legacy	NOUN
abr-435	9	26	systems	system	NOUN
abr-435	9	27	that	that	PRON
abr-435	9	28	preceded	precede	VERB
abr-435	9	29	them	they	PRON
abr-435	9	30	.	.	PUNCT
abr-435	10	1	erp	erp	PROPN
abr-435	10	2	systems	system	NOUN
abr-435	10	3	helped	help	VERB
abr-435	10	4	improve	improve	VERB
abr-435	10	5	operational	operational	ADJ
abr-435	10	6	efficiency	efficiency	NOUN
abr-435	10	7	by	by	ADP
abr-435	10	8	automating	automate	VERB
abr-435	10	9	many	many	ADJ
abr-435	10	10	accounting	accounting	NOUN
abr-435	10	11	and	and	CCONJ
abr-435	10	12	data	datum	NOUN
abr-435	10	13	processing	processing	NOUN
abr-435	10	14	tasks	task	NOUN
abr-435	10	15	and	and	CCONJ
abr-435	10	16	by	by	ADP
abr-435	10	17	eliminating	eliminate	VERB
abr-435	10	18	information	information	NOUN
abr-435	10	19	silos	silo	NOUN
abr-435	10	20	.	.	PUNCT
abr-435	11	1	erp	erp	PROPN
abr-435	11	2	systems	system	NOUN
abr-435	11	3	gave	give	VERB
abr-435	11	4	managers	manager	NOUN
abr-435	11	5	the	the	DET
abr-435	11	6	ability	ability	NOUN
abr-435	11	7	to	to	PART
abr-435	11	8	consolidate	consolidate	VERB
abr-435	11	9	and	and	CCONJ
abr-435	11	10	analyze	analyze	VERB
abr-435	11	11	accounting	accounting	NOUN
abr-435	11	12	information	information	NOUN
abr-435	11	13	rapidly	rapidly	ADV
abr-435	11	14	,	,	PUNCT
abr-435	11	15	often	often	ADV
abr-435	11	16	within	within	ADP
abr-435	11	17	a	a	DET
abr-435	11	18	matter	matter	NOUN
abr-435	11	19	of	of	ADP
abr-435	11	20	days	day	NOUN
abr-435	11	21	following	follow	VERB
abr-435	11	22	the	the	DET
abr-435	11	23	close	close	NOUN
abr-435	11	24	of	of	ADP
abr-435	11	25	calendar	calendar	NOUN
abr-435	11	26	quarters	quarter	NOUN
abr-435	11	27	.	.	PUNCT
abr-435	12	1	the	the	DET
abr-435	12	2	mere	mere	ADJ
abr-435	12	3	implementation	implementation	NOUN
abr-435	12	4	of	of	ADP
abr-435	12	5	a	a	DET
abr-435	12	6	software	software	NOUN
abr-435	12	7	platform	platform	NOUN
abr-435	12	8	such	such	ADJ
abr-435	12	9	as	as	ADP
abr-435	12	10	erp	erp	NOUN
abr-435	12	11	,	,	PUNCT
abr-435	12	12	however	however	ADV
abr-435	12	13	,	,	PUNCT
abr-435	12	14	can	can	AUX
abr-435	12	15	not	not	PART
abr-435	12	16	improve	improve	VERB
abr-435	12	17	company	company	NOUN
abr-435	12	18	performance	performance	NOUN
abr-435	12	19	.	.	PUNCT
abr-435	13	1	in	in	ADP
abr-435	13	2	the	the	DET
abr-435	13	3	initial	initial	ADJ
abr-435	13	4	days	day	NOUN
abr-435	13	5	of	of	ADP
abr-435	13	6	erp	erp	NOUN
abr-435	13	7	,	,	PUNCT
abr-435	13	8	implementation	implementation	NOUN
abr-435	13	9	companies	company	NOUN
abr-435	13	10	faced	face	VERB
abr-435	13	11	resistance	resistance	NOUN
abr-435	13	12	from	from	ADP
abr-435	13	13	employees	employee	NOUN
abr-435	13	14	who	who	PRON
abr-435	13	15	did	do	AUX
abr-435	13	16	not	not	PART
abr-435	13	17	want	want	VERB
abr-435	13	18	to	to	PART
abr-435	13	19	learn	learn	VERB
abr-435	13	20	new	new	ADJ
abr-435	13	21	software	software	NOUN
abr-435	13	22	.	.	PUNCT
abr-435	14	1	they	they	PRON
abr-435	14	2	did	do	AUX
abr-435	14	3	not	not	PART
abr-435	14	4	understand	understand	VERB
abr-435	14	5	how	how	SCONJ
abr-435	14	6	the	the	DET
abr-435	14	7	software	software	NOUN
abr-435	14	8	worked	work	VERB
abr-435	14	9	and	and	CCONJ
abr-435	14	10	treated	treat	VERB
abr-435	14	11	it	it	PRON
abr-435	14	12	like	like	ADP
abr-435	14	13	a	a	DET
abr-435	14	14	black	black	ADJ
abr-435	14	15	box	box	NOUN
abr-435	14	16	.	.	PUNCT
abr-435	15	1	in	in	ADP
abr-435	15	2	addition	addition	NOUN
abr-435	15	3	,	,	PUNCT
abr-435	15	4	the	the	DET
abr-435	15	5	early	early	ADJ
abr-435	15	6	versions	version	NOUN
abr-435	15	7	of	of	ADP
abr-435	15	8	erp	erp	PROPN
abr-435	15	9	failed	fail	VERB
abr-435	15	10	to	to	PART
abr-435	15	11	produce	produce	VERB
abr-435	15	12	reports	report	NOUN
abr-435	15	13	that	that	PRON
abr-435	15	14	were	be	AUX
abr-435	15	15	visually	visually	ADV
abr-435	15	16	attractive	attractive	ADJ
abr-435	15	17	to	to	ADP
abr-435	15	18	management	management	NOUN
abr-435	15	19	and	and	CCONJ
abr-435	15	20	could	could	AUX
abr-435	15	21	not	not	PART
abr-435	15	22	be	be	AUX
abr-435	15	23	directly	directly	ADV
abr-435	15	24	used	use	VERB
abr-435	15	25	in	in	ADP
abr-435	15	26	presentations	presentation	NOUN
abr-435	15	27	.	.	PUNCT
abr-435	16	1	many	many	ADJ
abr-435	16	2	users	user	NOUN
abr-435	16	3	simply	simply	ADV
abr-435	16	4	preferred	prefer	VERB
abr-435	16	5	to	to	PART
abr-435	16	6	extract	extract	VERB
abr-435	16	7	accounting	accounting	NOUN
abr-435	16	8	numbers	number	NOUN
abr-435	16	9	from	from	ADP
abr-435	16	10	erp	erp	PROPN
abr-435	16	11	only	only	ADV
abr-435	16	12	to	to	PART
abr-435	16	13	import	import	VERB
abr-435	16	14	them	they	PRON
abr-435	16	15	into	into	ADP
abr-435	16	16	microsoft	microsoft	PROPN
abr-435	16	17	excel	excel	VERB
abr-435	16	18	to	to	PART
abr-435	16	19	conduct	conduct	VERB
abr-435	16	20	further	further	ADJ
abr-435	16	21	analysis	analysis	NOUN
abr-435	16	22	.	.	PUNCT
abr-435	17	1	although	although	SCONJ
abr-435	17	2	excel	excel	NOUN
abr-435	17	3	may	may	AUX
abr-435	17	4	have	have	AUX
abr-435	17	5	helped	help	VERB
abr-435	17	6	them	they	PRON
abr-435	17	7	prepare	prepare	VERB
abr-435	17	8	better	well	ADV
abr-435	17	9	-	-	PUNCT
abr-435	17	10	looking	look	VERB
abr-435	17	11	presentations	presentation	NOUN
abr-435	17	12	,	,	PUNCT
abr-435	17	13	it	it	PRON
abr-435	17	14	deprived	deprive	VERB
abr-435	17	15	them	they	PRON
abr-435	17	16	of	of	ADP
abr-435	17	17	the	the	DET
abr-435	17	18	real	real	ADJ
abr-435	17	19	power	power	NOUN
abr-435	17	20	of	of	ADP
abr-435	17	21	erp	erp	PROPN
abr-435	17	22	systems	system	NOUN
abr-435	17	23	,	,	PUNCT
abr-435	17	24	which	which	PRON
abr-435	17	25	was	be	AUX
abr-435	17	26	the	the	DET
abr-435	17	27	ability	ability	NOUN
abr-435	17	28	to	to	PART
abr-435	17	29	consolidate	consolidate	VERB
abr-435	17	30	and	and	CCONJ
abr-435	17	31	summarize	summarize	VERB
abr-435	17	32	large	large	ADJ
abr-435	17	33	volumes	volume	NOUN
abr-435	17	34	of	of	ADP
abr-435	17	35	data	datum	NOUN
abr-435	17	36	accurately	accurately	ADV
abr-435	17	37	in	in	ADP
abr-435	17	38	almost	almost	ADV
abr-435	17	39	real	real	ADJ
abr-435	17	40	-	-	PUNCT
abr-435	17	41	time	time	NOUN
abr-435	17	42	.	.	PUNCT
abr-435	18	1	a	a	DET
abr-435	18	2	significant	significant	ADJ
abr-435	18	3	improvement	improvement	NOUN
abr-435	18	4	in	in	ADP
abr-435	18	5	firm	firm	ADJ
abr-435	18	6	performance	performance	NOUN
abr-435	18	7	,	,	PUNCT
abr-435	18	8	expressed	express	VERB
abr-435	18	9	in	in	ADP
abr-435	18	10	terms	term	NOUN
abr-435	18	11	of	of	ADP
abr-435	18	12	a	a	DET
abr-435	18	13	ratio	ratio	NOUN
abr-435	18	14	of	of	ADP
abr-435	18	15	cost	cost	NOUN
abr-435	18	16	of	of	ADP
abr-435	18	17	goods	good	NOUN
abr-435	18	18	sold	sell	VERB
abr-435	18	19	to	to	ADP
abr-435	18	20	revenue	revenue	NOUN
abr-435	18	21	,	,	PUNCT
abr-435	18	22	was	be	AUX
abr-435	18	23	only	only	ADV
abr-435	18	24	found	find	VERB
abr-435	18	25	3	3	NUM
abr-435	18	26	years	year	NOUN
abr-435	18	27	http://journals.sfu.ca/abr	http://journals.sfu.ca/abr	X
abr-435	18	28	advances	advance	NOUN
abr-435	18	29	in	in	ADP
abr-435	18	30	business	business	NOUN
abr-435	18	31	research	research	NOUN
abr-435	18	32	2021	2021	NUM
abr-435	18	33	,	,	PUNCT
abr-435	18	34	volume	volume	NOUN
abr-435	18	35	11	11	NUM
abr-435	18	36	,	,	PUNCT
abr-435	18	37	pages	page	NOUN
abr-435	18	38	60	60	NUM
abr-435	18	39	-	-	SYM
abr-435	18	40	77	77	NUM
abr-435	18	41	61	61	NUM
abr-435	18	42	after	after	ADP
abr-435	18	43	erp	erp	NOUN
abr-435	18	44	implementation	implementation	NOUN
abr-435	18	45	and	and	CCONJ
abr-435	18	46	not	not	PART
abr-435	18	47	in	in	ADP
abr-435	18	48	the	the	DET
abr-435	18	49	first	first	ADJ
abr-435	18	50	or	or	CCONJ
abr-435	18	51	second	second	ADJ
abr-435	18	52	years	year	NOUN
abr-435	18	53	(	(	PUNCT
abr-435	18	54	poston	poston	PROPN
abr-435	18	55	&	&	CCONJ
abr-435	18	56	grabski	grabski	PROPN
abr-435	18	57	,	,	PUNCT
abr-435	18	58	2001	2001	NUM
abr-435	18	59	)	)	PUNCT
abr-435	18	60	.	.	PUNCT
abr-435	19	1	it	it	PRON
abr-435	19	2	is	be	AUX
abr-435	19	3	reasonable	reasonable	ADJ
abr-435	19	4	to	to	PART
abr-435	19	5	expect	expect	VERB
abr-435	19	6	a	a	DET
abr-435	19	7	variation	variation	NOUN
abr-435	19	8	in	in	ADP
abr-435	19	9	the	the	DET
abr-435	19	10	level	level	NOUN
abr-435	19	11	and	and	CCONJ
abr-435	19	12	speed	speed	NOUN
abr-435	19	13	of	of	ADP
abr-435	19	14	adoption	adoption	NOUN
abr-435	19	15	of	of	ADP
abr-435	19	16	erp	erp	PROPN
abr-435	19	17	among	among	ADP
abr-435	19	18	firms	firm	NOUN
abr-435	19	19	.	.	PUNCT
abr-435	20	1	because	because	SCONJ
abr-435	20	2	erp	erp	PROPN
abr-435	20	3	systems	system	NOUN
abr-435	20	4	can	can	AUX
abr-435	20	5	consolidate	consolidate	VERB
abr-435	20	6	and	and	CCONJ
abr-435	20	7	process	process	VERB
abr-435	20	8	data	datum	NOUN
abr-435	20	9	in	in	ADP
abr-435	20	10	real	real	ADJ
abr-435	20	11	-	-	PUNCT
abr-435	20	12	time	time	NOUN
abr-435	20	13	,	,	PUNCT
abr-435	20	14	it	it	PRON
abr-435	20	15	is	be	AUX
abr-435	20	16	possible	possible	ADJ
abr-435	20	17	to	to	PART
abr-435	20	18	prepare	prepare	VERB
abr-435	20	19	financial	financial	ADJ
abr-435	20	20	statements	statement	NOUN
abr-435	20	21	based	base	VERB
abr-435	20	22	on	on	ADP
abr-435	20	23	realized	realize	VERB
abr-435	20	24	financial	financial	ADJ
abr-435	20	25	performance	performance	NOUN
abr-435	20	26	within	within	ADP
abr-435	20	27	three	three	NUM
abr-435	20	28	working	working	ADJ
abr-435	20	29	days	day	NOUN
abr-435	20	30	or	or	CCONJ
abr-435	20	31	less	less	ADJ
abr-435	20	32	.	.	PUNCT
abr-435	21	1	therefore	therefore	ADV
abr-435	21	2	,	,	PUNCT
abr-435	21	3	once	once	ADV
abr-435	21	4	a	a	DET
abr-435	21	5	fiscal	fiscal	ADJ
abr-435	21	6	quarter	quarter	NOUN
abr-435	21	7	closes	close	VERB
abr-435	21	8	,	,	PUNCT
abr-435	21	9	there	there	PRON
abr-435	21	10	is	be	VERB
abr-435	21	11	no	no	DET
abr-435	21	12	reason	reason	NOUN
abr-435	21	13	for	for	SCONJ
abr-435	21	14	management	management	NOUN
abr-435	21	15	to	to	PART
abr-435	21	16	issue	issue	VERB
abr-435	21	17	guidance	guidance	NOUN
abr-435	21	18	based	base	VERB
abr-435	21	19	on	on	ADP
abr-435	21	20	a	a	DET
abr-435	21	21	forecast	forecast	NOUN
abr-435	21	22	.	.	PUNCT
abr-435	22	1	any	any	DET
abr-435	22	2	guidance	guidance	NOUN
abr-435	22	3	issued	issue	VERB
abr-435	22	4	in	in	ADP
abr-435	22	5	the	the	DET
abr-435	22	6	days	day	NOUN
abr-435	22	7	following	follow	VERB
abr-435	22	8	a	a	DET
abr-435	22	9	quarter	quarter	NOUN
abr-435	22	10	-	-	PUNCT
abr-435	22	11	end	end	NOUN
abr-435	22	12	date	date	NOUN
abr-435	22	13	is	be	AUX
abr-435	22	14	based	base	VERB
abr-435	22	15	on	on	ADP
abr-435	22	16	actual	actual	ADJ
abr-435	22	17	financial	financial	ADJ
abr-435	22	18	performance	performance	NOUN
abr-435	22	19	(	(	PUNCT
abr-435	22	20	e.g.	e.g.	ADV
abr-435	22	21	,	,	PUNCT
abr-435	22	22	earnings	earning	NOUN
abr-435	22	23	realization	realization	NOUN
abr-435	22	24	)	)	PUNCT
abr-435	22	25	,	,	PUNCT
abr-435	22	26	and	and	CCONJ
abr-435	22	27	it	it	PRON
abr-435	22	28	is	be	AUX
abr-435	22	29	not	not	PART
abr-435	22	30	a	a	DET
abr-435	22	31	forecast	forecast	NOUN
abr-435	22	32	.	.	PUNCT
abr-435	23	1	for	for	ADP
abr-435	23	2	simplicity	simplicity	NOUN
abr-435	23	3	,	,	PUNCT
abr-435	23	4	such	such	ADJ
abr-435	23	5	guidance	guidance	NOUN
abr-435	23	6	is	be	AUX
abr-435	23	7	referred	refer	VERB
abr-435	23	8	to	to	ADP
abr-435	23	9	as	as	ADP
abr-435	23	10	“	"	PUNCT
abr-435	23	11	preannouncement	preannouncement	NOUN
abr-435	23	12	”	"	PUNCT
abr-435	23	13	in	in	ADP
abr-435	23	14	this	this	DET
abr-435	23	15	study	study	NOUN
abr-435	23	16	.	.	PUNCT
abr-435	24	1	the	the	DET
abr-435	24	2	literature	literature	NOUN
abr-435	24	3	has	have	AUX
abr-435	24	4	long	long	ADV
abr-435	24	5	recognized	recognize	VERB
abr-435	24	6	preannouncements	preannouncement	NOUN
abr-435	24	7	as	as	ADP
abr-435	24	8	“	"	PUNCT
abr-435	24	9	management	management	NOUN
abr-435	24	10	forecasts	forecast	NOUN
abr-435	24	11	issued	issue	VERB
abr-435	24	12	after	after	ADP
abr-435	24	13	the	the	DET
abr-435	24	14	fiscal	fiscal	ADJ
abr-435	24	15	period	period	NOUN
abr-435	24	16	end	end	NOUN
abr-435	24	17	but	but	CCONJ
abr-435	24	18	before	before	ADP
abr-435	24	19	the	the	DET
abr-435	24	20	actual	actual	ADJ
abr-435	24	21	earnings	earning	NOUN
abr-435	24	22	announcements	announcement	NOUN
abr-435	24	23	.	.	PUNCT
abr-435	24	24	”	"	PUNCT
abr-435	25	1	(	(	PUNCT
abr-435	25	2	e.g.	e.g.	ADV
abr-435	25	3	,	,	PUNCT
abr-435	25	4	ajinkya	ajinkya	PROPN
abr-435	25	5	et	et	PROPN
abr-435	25	6	al	al	PROPN
abr-435	25	7	.	.	PROPN
abr-435	25	8	,	,	PUNCT
abr-435	25	9	2005	2005	NUM
abr-435	25	10	(	(	PUNCT
abr-435	25	11	footnote	footnote	VERB
abr-435	25	12	11	11	NUM
abr-435	25	13	)	)	PUNCT
abr-435	25	14	)	)	PUNCT
abr-435	25	15	.	.	PUNCT
abr-435	26	1	miller	miller	PROPN
abr-435	26	2	(	(	PUNCT
abr-435	26	3	2005	2005	NUM
abr-435	26	4	,	,	PUNCT
abr-435	26	5	p.1	p.1	NOUN
abr-435	26	6	)	)	PUNCT
abr-435	26	7	,	,	PUNCT
abr-435	26	8	refers	refer	VERB
abr-435	26	9	to	to	ADP
abr-435	26	10	preannouncements	preannouncement	NOUN
abr-435	26	11	as	as	ADP
abr-435	26	12	“	"	PUNCT
abr-435	26	13	estimates	estimate	NOUN
abr-435	26	14	of	of	ADP
abr-435	26	15	earnings	earning	NOUN
abr-435	26	16	disclosed	disclose	VERB
abr-435	26	17	after	after	ADP
abr-435	26	18	the	the	DET
abr-435	26	19	accounting	accounting	NOUN
abr-435	26	20	period	period	NOUN
abr-435	26	21	-	-	PUNCT
abr-435	26	22	end	end	NOUN
abr-435	26	23	and	and	CCONJ
abr-435	26	24	before	before	ADP
abr-435	26	25	the	the	DET
abr-435	26	26	official	official	ADJ
abr-435	26	27	earnings	earning	NOUN
abr-435	26	28	announcement	announcement	NOUN
abr-435	26	29	.	.	PUNCT
abr-435	26	30	”	"	PUNCT
abr-435	27	1	soffer	soffer	NOUN
abr-435	27	2	et	et	PROPN
abr-435	27	3	al	al	PROPN
abr-435	27	4	.	.	PUNCT
abr-435	28	1	(	(	PUNCT
abr-435	28	2	2000	2000	NUM
abr-435	28	3	,	,	PUNCT
abr-435	28	4	p.1	p.1	NOUN
abr-435	28	5	)	)	PUNCT
abr-435	28	6	do	do	AUX
abr-435	28	7	not	not	PART
abr-435	28	8	specifically	specifically	ADV
abr-435	28	9	refer	refer	VERB
abr-435	28	10	to	to	ADP
abr-435	28	11	the	the	DET
abr-435	28	12	period	period	NOUN
abr-435	28	13	in	in	ADP
abr-435	28	14	which	which	PRON
abr-435	28	15	preannouncements	preannouncement	NOUN
abr-435	28	16	are	be	AUX
abr-435	28	17	made	make	VERB
abr-435	28	18	,	,	PUNCT
abr-435	28	19	preferring	prefer	VERB
abr-435	28	20	instead	instead	ADV
abr-435	28	21	to	to	PART
abr-435	28	22	define	define	VERB
abr-435	28	23	preannouncements	preannouncement	NOUN
abr-435	28	24	as	as	ADP
abr-435	28	25	a	a	DET
abr-435	28	26	“	"	PUNCT
abr-435	28	27	voluntary	voluntary	ADJ
abr-435	28	28	disclosure	disclosure	NOUN
abr-435	28	29	of	of	ADP
abr-435	28	30	a	a	DET
abr-435	28	31	tentative	tentative	ADJ
abr-435	28	32	earnings	earning	NOUN
abr-435	28	33	amount	amount	NOUN
abr-435	28	34	made	make	VERB
abr-435	28	35	shortly	shortly	ADV
abr-435	28	36	before	before	ADP
abr-435	28	37	the	the	DET
abr-435	28	38	formal	formal	ADJ
abr-435	28	39	earnings	earning	NOUN
abr-435	28	40	announcement	announcement	NOUN
abr-435	28	41	.	.	PUNCT
abr-435	28	42	”	"	PUNCT
abr-435	29	1	however	however	ADV
abr-435	29	2	,	,	PUNCT
abr-435	29	3	the	the	DET
abr-435	29	4	common	common	ADJ
abr-435	29	5	assumption	assumption	NOUN
abr-435	29	6	that	that	SCONJ
abr-435	29	7	preannouncements	preannouncement	NOUN
abr-435	29	8	are	be	AUX
abr-435	29	9	forecasts	forecast	NOUN
abr-435	29	10	or	or	CCONJ
abr-435	29	11	estimates	estimate	NOUN
abr-435	29	12	is	be	AUX
abr-435	29	13	mistaken	mistake	VERB
abr-435	29	14	,	,	PUNCT
abr-435	29	15	especially	especially	ADV
abr-435	29	16	after	after	ADP
abr-435	29	17	the	the	DET
abr-435	29	18	adoption	adoption	NOUN
abr-435	29	19	of	of	ADP
abr-435	29	20	enterprise	enterprise	NOUN
abr-435	29	21	resource	resource	NOUN
abr-435	29	22	planning	planning	NOUN
abr-435	29	23	(	(	PUNCT
abr-435	29	24	erp	erp	NOUN
abr-435	29	25	)	)	PUNCT
abr-435	29	26	software	software	NOUN
abr-435	29	27	by	by	ADP
abr-435	29	28	operating	operate	VERB
abr-435	29	29	firms	firm	NOUN
abr-435	29	30	(	(	PUNCT
abr-435	29	31	erp	erp	NOUN
abr-435	29	32	firms	firm	NOUN
abr-435	29	33	)	)	PUNCT
abr-435	29	34	.	.	PUNCT
abr-435	30	1	preannouncements	preannouncement	NOUN
abr-435	30	2	are	be	AUX
abr-435	30	3	based	base	VERB
abr-435	30	4	on	on	ADP
abr-435	30	5	actual	actual	ADJ
abr-435	30	6	earnings	earning	NOUN
abr-435	30	7	results	result	NOUN
abr-435	30	8	and	and	CCONJ
abr-435	30	9	,	,	PUNCT
abr-435	30	10	therefore	therefore	ADV
abr-435	30	11	,	,	PUNCT
abr-435	30	12	are	be	AUX
abr-435	30	13	not	not	PART
abr-435	30	14	forecasts	forecast	NOUN
abr-435	30	15	at	at	ADV
abr-435	30	16	all	all	ADV
abr-435	30	17	.	.	PUNCT
abr-435	31	1	even	even	ADV
abr-435	31	2	so	so	ADV
abr-435	31	3	,	,	PUNCT
abr-435	31	4	management	management	NOUN
abr-435	31	5	forecast	forecast	NOUN
abr-435	31	6	errors	error	NOUN
abr-435	31	7	are	be	AUX
abr-435	31	8	not	not	PART
abr-435	31	9	expected	expect	VERB
abr-435	31	10	to	to	PART
abr-435	31	11	be	be	AUX
abr-435	31	12	zero	zero	NUM
abr-435	31	13	for	for	ADP
abr-435	31	14	erp	erp	NOUN
abr-435	31	15	firms	firm	NOUN
abr-435	31	16	because	because	SCONJ
abr-435	31	17	the	the	DET
abr-435	31	18	incentives	incentive	NOUN
abr-435	31	19	to	to	PART
abr-435	31	20	meet	meet	VERB
abr-435	31	21	or	or	CCONJ
abr-435	31	22	beat	beat	VERB
abr-435	31	23	earnings	earning	NOUN
abr-435	31	24	guidance	guidance	NOUN
abr-435	31	25	remain	remain	VERB
abr-435	31	26	(	(	PUNCT
abr-435	31	27	see	see	VERB
abr-435	31	28	brazel	brazel	PROPN
abr-435	31	29	&	&	CCONJ
abr-435	31	30	dang	dang	PROPN
abr-435	31	31	,	,	PUNCT
abr-435	31	32	2008	2008	NUM
abr-435	31	33	;	;	PUNCT
abr-435	31	34	soffer	soffer	VERB
abr-435	31	35	et	et	PROPN
abr-435	31	36	al	al	PROPN
abr-435	31	37	.	.	PROPN
abr-435	31	38	,	,	PUNCT
abr-435	31	39	2000	2000	NUM
abr-435	31	40	)	)	PUNCT
abr-435	31	41	.	.	PUNCT
abr-435	32	1	in	in	ADP
abr-435	32	2	this	this	DET
abr-435	32	3	study	study	NOUN
abr-435	32	4	,	,	PUNCT
abr-435	32	5	preannouncements	preannouncement	NOUN
abr-435	32	6	are	be	AUX
abr-435	32	7	defined	define	VERB
abr-435	32	8	as	as	ADP
abr-435	32	9	any	any	DET
abr-435	32	10	disclosure	disclosure	NOUN
abr-435	32	11	of	of	ADP
abr-435	32	12	quarterly	quarterly	ADJ
abr-435	32	13	earnings	earning	NOUN
abr-435	32	14	corresponding	correspond	VERB
abr-435	32	15	to	to	ADP
abr-435	32	16	the	the	DET
abr-435	32	17	recently	recently	ADV
abr-435	32	18	completed	complete	VERB
abr-435	32	19	quarter	quarter	NOUN
abr-435	32	20	that	that	PRON
abr-435	32	21	is	be	AUX
abr-435	32	22	released	release	VERB
abr-435	32	23	to	to	ADP
abr-435	32	24	the	the	DET
abr-435	32	25	market	market	NOUN
abr-435	32	26	after	after	ADP
abr-435	32	27	the	the	DET
abr-435	32	28	quarter	quarter	NOUN
abr-435	32	29	-	-	PUNCT
abr-435	32	30	end	end	NOUN
abr-435	32	31	date	date	NOUN
abr-435	32	32	but	but	CCONJ
abr-435	32	33	before	before	ADP
abr-435	32	34	the	the	DET
abr-435	32	35	actual	actual	ADJ
abr-435	32	36	earnings	earning	NOUN
abr-435	32	37	announcement	announcement	NOUN
abr-435	32	38	(	(	PUNCT
abr-435	32	39	ea	ea	NOUN
abr-435	32	40	)	)	PUNCT
abr-435	32	41	date	date	NOUN
abr-435	32	42	.	.	PUNCT
abr-435	33	1	this	this	DET
abr-435	33	2	definition	definition	NOUN
abr-435	33	3	is	be	AUX
abr-435	33	4	more	more	ADV
abr-435	33	5	precise	precise	ADJ
abr-435	33	6	than	than	ADP
abr-435	33	7	soffer	soffer	NOUN
abr-435	33	8	et	et	PROPN
abr-435	33	9	al	al	PROPN
abr-435	33	10	.	.	PUNCT
abr-435	34	1	(	(	PUNCT
abr-435	34	2	2000	2000	NUM
abr-435	34	3	)	)	PUNCT
abr-435	34	4	who	who	PRON
abr-435	34	5	define	define	VERB
abr-435	34	6	preannouncement	preannouncement	NOUN
abr-435	34	7	as	as	ADP
abr-435	34	8	“	"	PUNCT
abr-435	34	9	a	a	DET
abr-435	34	10	voluntary	voluntary	ADJ
abr-435	34	11	disclosure	disclosure	NOUN
abr-435	34	12	of	of	ADP
abr-435	34	13	tentative	tentative	ADJ
abr-435	34	14	earnings	earning	NOUN
abr-435	34	15	amount	amount	NOUN
abr-435	34	16	made	make	VERB
abr-435	34	17	shortly	shortly	ADV
abr-435	34	18	before	before	ADP
abr-435	34	19	the	the	DET
abr-435	34	20	formal	formal	ADJ
abr-435	34	21	earnings	earning	NOUN
abr-435	34	22	announcement	announcement	NOUN
abr-435	34	23	”	"	PUNCT
abr-435	34	24	.	.	PUNCT
abr-435	35	1	the	the	DET
abr-435	35	2	preannouncement	preannouncement	NOUN
abr-435	35	3	(	(	PUNCT
abr-435	35	4	pa	pa	PROPN
abr-435	35	5	)	)	PUNCT
abr-435	35	6	timeline	timeline	NOUN
abr-435	35	7	is	be	AUX
abr-435	35	8	depicted	depict	VERB
abr-435	35	9	in	in	ADP
abr-435	35	10	figure	figure	NOUN
abr-435	35	11	1	1	NUM
abr-435	35	12	below	below	ADV
abr-435	35	13	.	.	PUNCT
abr-435	36	1	figure	figure	NOUN
abr-435	36	2	1	1	NUM
abr-435	36	3	–	–	PUNCT
abr-435	36	4	preannouncement	preannouncement	NOUN
abr-435	36	5	timeline	timeline	NOUN
abr-435	36	6	quarter	quarter	NOUN
abr-435	36	7	end	end	NOUN
abr-435	36	8	date	date	NOUN
abr-435	36	9	earnings	earning	NOUN
abr-435	36	10	announcement	announcement	NOUN
abr-435	36	11	(	(	PUNCT
abr-435	36	12	ea	ea	NOUN
abr-435	36	13	)	)	PUNCT
abr-435	36	14	date	date	NOUN
abr-435	36	15	in	in	ADP
abr-435	36	16	contrast	contrast	NOUN
abr-435	36	17	to	to	ADP
abr-435	36	18	preannouncements	preannouncement	NOUN
abr-435	36	19	,	,	PUNCT
abr-435	36	20	forecasts	forecast	NOUN
abr-435	36	21	are	be	AUX
abr-435	36	22	based	base	VERB
abr-435	36	23	on	on	ADP
abr-435	36	24	management	management	NOUN
abr-435	36	25	projections	projection	NOUN
abr-435	36	26	because	because	SCONJ
abr-435	36	27	earnings	earning	NOUN
abr-435	36	28	realizations	realization	NOUN
abr-435	36	29	can	can	AUX
abr-435	36	30	not	not	PART
abr-435	36	31	be	be	AUX
abr-435	36	32	determined	determine	VERB
abr-435	36	33	until	until	ADP
abr-435	36	34	the	the	DET
abr-435	36	35	close	close	NOUN
abr-435	36	36	of	of	ADP
abr-435	36	37	the	the	DET
abr-435	36	38	quarter	quarter	NOUN
abr-435	36	39	.	.	PUNCT
abr-435	37	1	for	for	ADP
abr-435	37	2	the	the	DET
abr-435	37	3	convenience	convenience	NOUN
abr-435	37	4	of	of	ADP
abr-435	37	5	exposition	exposition	NOUN
abr-435	37	6	,	,	PUNCT
abr-435	37	7	we	we	PRON
abr-435	37	8	use	use	VERB
abr-435	37	9	the	the	DET
abr-435	37	10	term	term	NOUN
abr-435	37	11	guidance	guidance	NOUN
abr-435	37	12	to	to	PART
abr-435	37	13	refer	refer	VERB
abr-435	37	14	to	to	ADP
abr-435	37	15	both	both	DET
abr-435	37	16	preannouncements	preannouncement	NOUN
abr-435	37	17	and	and	CCONJ
abr-435	37	18	forecasts	forecast	NOUN
abr-435	37	19	.	.	PUNCT
abr-435	38	1	before	before	ADP
abr-435	38	2	erp	erp	PROPN
abr-435	38	3	implementation	implementation	NOUN
abr-435	38	4	,	,	PUNCT
abr-435	38	5	the	the	DET
abr-435	38	6	forecast	forecast	NOUN
abr-435	38	7	period	period	NOUN
abr-435	38	8	may	may	AUX
abr-435	38	9	have	have	AUX
abr-435	38	10	extended	extend	VERB
abr-435	38	11	beyond	beyond	ADP
abr-435	38	12	the	the	DET
abr-435	38	13	quarter	quarter	NOUN
abr-435	38	14	-	-	PUNCT
abr-435	38	15	end	end	NOUN
abr-435	38	16	date	date	NOUN
abr-435	38	17	.	.	PUNCT
abr-435	39	1	after	after	ADP
abr-435	39	2	erp	erp	PROPN
abr-435	39	3	implementation	implementation	NOUN
abr-435	39	4	it	it	PRON
abr-435	39	5	is	be	AUX
abr-435	39	6	extremely	extremely	ADV
abr-435	39	7	unlikely	unlikely	ADJ
abr-435	39	8	that	that	SCONJ
abr-435	39	9	management	management	NOUN
abr-435	39	10	would	would	AUX
abr-435	39	11	issue	issue	VERB
abr-435	39	12	a	a	DET
abr-435	39	13	forecast	forecast	NOUN
abr-435	39	14	after	after	ADP
abr-435	39	15	the	the	DET
abr-435	39	16	quarter	quarter	NOUN
abr-435	39	17	-	-	PUNCT
abr-435	39	18	end	end	NOUN
abr-435	39	19	preannouncement	preannouncement	NOUN
abr-435	39	20	(	(	PUNCT
abr-435	39	21	pa	pa	PROPN
abr-435	39	22	)	)	PUNCT
abr-435	39	23	management	management	NOUN
abr-435	39	24	forecast	forecast	NOUN
abr-435	39	25	guidance	guidance	NOUN
abr-435	39	26	62	62	NUM
abr-435	39	27	date	date	NOUN
abr-435	39	28	,	,	PUNCT
abr-435	39	29	knowing	know	VERB
abr-435	39	30	fully	fully	ADV
abr-435	39	31	well	well	ADV
abr-435	39	32	that	that	SCONJ
abr-435	39	33	they	they	PRON
abr-435	39	34	will	will	AUX
abr-435	39	35	have	have	AUX
abr-435	39	36	realized	realize	VERB
abr-435	39	37	earnings	earning	NOUN
abr-435	39	38	information	information	NOUN
abr-435	39	39	within	within	ADP
abr-435	39	40	a	a	DET
abr-435	39	41	few	few	ADJ
abr-435	39	42	days	day	NOUN
abr-435	39	43	.	.	PUNCT
abr-435	40	1	therefore	therefore	ADV
abr-435	40	2	,	,	PUNCT
abr-435	40	3	the	the	DET
abr-435	40	4	quarter	quarter	NOUN
abr-435	40	5	-	-	PUNCT
abr-435	40	6	end	end	NOUN
abr-435	40	7	date	date	NOUN
abr-435	40	8	is	be	AUX
abr-435	40	9	a	a	DET
abr-435	40	10	good	good	ADJ
abr-435	40	11	cut	cut	NOUN
abr-435	40	12	-	-	PUNCT
abr-435	40	13	off	off	ADP
abr-435	40	14	date	date	NOUN
abr-435	40	15	to	to	PART
abr-435	40	16	distinguish	distinguish	VERB
abr-435	40	17	between	between	ADP
abr-435	40	18	a	a	DET
abr-435	40	19	forecast	forecast	NOUN
abr-435	40	20	and	and	CCONJ
abr-435	40	21	a	a	DET
abr-435	40	22	preannouncement	preannouncement	NOUN
abr-435	40	23	.	.	PUNCT
abr-435	41	1	despite	despite	SCONJ
abr-435	41	2	all	all	DET
abr-435	41	3	the	the	DET
abr-435	41	4	advances	advance	NOUN
abr-435	41	5	of	of	ADP
abr-435	41	6	erp	erp	NOUN
abr-435	41	7	,	,	PUNCT
abr-435	41	8	there	there	PRON
abr-435	41	9	have	have	AUX
abr-435	41	10	not	not	PART
abr-435	41	11	been	be	AUX
abr-435	41	12	many	many	ADJ
abr-435	41	13	moves	move	NOUN
abr-435	41	14	by	by	ADP
abr-435	41	15	firms	firm	NOUN
abr-435	41	16	to	to	PART
abr-435	41	17	replace	replace	VERB
abr-435	41	18	their	their	PRON
abr-435	41	19	preannouncement	preannouncement	NOUN
abr-435	41	20	with	with	ADP
abr-435	41	21	formal	formal	ADJ
abr-435	41	22	earnings	earning	NOUN
abr-435	41	23	announcements	announcement	NOUN
abr-435	41	24	,	,	PUNCT
abr-435	41	25	although	although	SCONJ
abr-435	41	26	brazel	brazel	PROPN
abr-435	41	27	&	&	CCONJ
abr-435	41	28	dang	dang	PROPN
abr-435	41	29	(	(	PUNCT
abr-435	41	30	2008	2008	NUM
abr-435	41	31	)	)	PUNCT
abr-435	41	32	show	show	VERB
abr-435	41	33	that	that	SCONJ
abr-435	41	34	good	good	ADJ
abr-435	41	35	news	news	NOUN
abr-435	41	36	firms	firm	NOUN
abr-435	41	37	with	with	ADP
abr-435	41	38	erp	erp	PROPN
abr-435	41	39	tend	tend	VERB
abr-435	41	40	to	to	PART
abr-435	41	41	report	report	VERB
abr-435	41	42	their	their	PRON
abr-435	41	43	earnings	earning	NOUN
abr-435	41	44	earlier	early	ADV
abr-435	41	45	than	than	ADP
abr-435	41	46	before	before	ADV
abr-435	41	47	.	.	PUNCT
abr-435	42	1	there	there	PRON
abr-435	42	2	could	could	AUX
abr-435	42	3	be	be	AUX
abr-435	42	4	several	several	ADJ
abr-435	42	5	reasons	reason	NOUN
abr-435	42	6	for	for	ADP
abr-435	42	7	this	this	DET
abr-435	42	8	behavior	behavior	NOUN
abr-435	42	9	.	.	PUNCT
abr-435	43	1	first	first	ADV
abr-435	43	2	,	,	PUNCT
abr-435	43	3	management	management	NOUN
abr-435	43	4	may	may	AUX
abr-435	43	5	not	not	PART
abr-435	43	6	believe	believe	VERB
abr-435	43	7	that	that	SCONJ
abr-435	43	8	there	there	PRON
abr-435	43	9	is	be	VERB
abr-435	43	10	an	an	DET
abr-435	43	11	obvious	obvious	ADJ
abr-435	43	12	advantage	advantage	NOUN
abr-435	43	13	to	to	ADP
abr-435	43	14	announcing	announce	VERB
abr-435	43	15	early	early	ADV
abr-435	43	16	.	.	PUNCT
abr-435	44	1	second	second	ADJ
abr-435	44	2	,	,	PUNCT
abr-435	44	3	firms	firm	NOUN
abr-435	44	4	may	may	AUX
abr-435	44	5	lose	lose	VERB
abr-435	44	6	their	their	PRON
abr-435	44	7	ability	ability	NOUN
abr-435	44	8	to	to	PART
abr-435	44	9	manage	manage	VERB
abr-435	44	10	the	the	DET
abr-435	44	11	expectations	expectation	NOUN
abr-435	44	12	of	of	ADP
abr-435	44	13	analysts	analyst	NOUN
abr-435	44	14	and	and	CCONJ
abr-435	44	15	investors	investor	NOUN
abr-435	44	16	during	during	ADP
abr-435	44	17	earnings	earning	NOUN
abr-435	44	18	season	season	NOUN
abr-435	44	19	.	.	PUNCT
abr-435	45	1	soffer	soffer	NOUN
abr-435	45	2	et	et	PROPN
abr-435	45	3	al	al	PROPN
abr-435	45	4	.	.	PUNCT
abr-435	46	1	(	(	PUNCT
abr-435	46	2	2000	2000	NUM
abr-435	46	3	)	)	PUNCT
abr-435	46	4	show	show	VERB
abr-435	46	5	that	that	SCONJ
abr-435	46	6	firms	firm	NOUN
abr-435	46	7	with	with	ADP
abr-435	46	8	good	good	ADJ
abr-435	46	9	news	news	NOUN
abr-435	46	10	tend	tend	VERB
abr-435	46	11	to	to	PART
abr-435	46	12	release	release	VERB
abr-435	46	13	about	about	ADP
abr-435	46	14	half	half	NOUN
abr-435	46	15	of	of	ADP
abr-435	46	16	the	the	DET
abr-435	46	17	news	news	NOUN
abr-435	46	18	during	during	ADP
abr-435	46	19	preannouncements	preannouncement	NOUN
abr-435	46	20	while	while	SCONJ
abr-435	46	21	reserving	reserve	VERB
abr-435	46	22	the	the	DET
abr-435	46	23	other	other	ADJ
abr-435	46	24	half	half	NOUN
abr-435	46	25	for	for	ADP
abr-435	46	26	the	the	DET
abr-435	46	27	formal	formal	ADJ
abr-435	46	28	earnings	earning	NOUN
abr-435	46	29	announcement	announcement	NOUN
abr-435	46	30	.	.	PUNCT
abr-435	47	1	to	to	ADP
abr-435	47	2	the	the	DET
abr-435	47	3	extent	extent	NOUN
abr-435	47	4	that	that	SCONJ
abr-435	47	5	firms	firm	NOUN
abr-435	47	6	prefer	prefer	VERB
abr-435	47	7	to	to	PART
abr-435	47	8	retain	retain	VERB
abr-435	47	9	this	this	DET
abr-435	47	10	flexibility	flexibility	NOUN
abr-435	47	11	,	,	PUNCT
abr-435	47	12	they	they	PRON
abr-435	47	13	will	will	AUX
abr-435	47	14	not	not	PART
abr-435	47	15	advance	advance	VERB
abr-435	47	16	their	their	PRON
abr-435	47	17	earnings	earning	NOUN
abr-435	47	18	announcement	announcement	NOUN
abr-435	47	19	dates	date	NOUN
abr-435	47	20	.	.	PUNCT
abr-435	48	1	third	third	ADV
abr-435	48	2	,	,	PUNCT
abr-435	48	3	having	have	VERB
abr-435	48	4	a	a	DET
abr-435	48	5	time	time	NOUN
abr-435	48	6	cushion	cushion	NOUN
abr-435	48	7	before	before	SCONJ
abr-435	48	8	the	the	DET
abr-435	48	9	earnings	earning	NOUN
abr-435	48	10	announcement	announcement	NOUN
abr-435	48	11	may	may	AUX
abr-435	48	12	be	be	AUX
abr-435	48	13	beneficial	beneficial	ADJ
abr-435	48	14	should	should	AUX
abr-435	48	15	there	there	PRON
abr-435	48	16	be	be	AUX
abr-435	48	17	any	any	DET
abr-435	48	18	auditing	auditing	NOUN
abr-435	48	19	issues	issue	NOUN
abr-435	48	20	or	or	CCONJ
abr-435	48	21	other	other	ADJ
abr-435	48	22	unforeseen	unforeseen	ADJ
abr-435	48	23	events	event	NOUN
abr-435	48	24	that	that	PRON
abr-435	48	25	crop	crop	VERB
abr-435	48	26	up	up	ADP
abr-435	48	27	late	late	ADV
abr-435	48	28	in	in	ADP
abr-435	48	29	the	the	DET
abr-435	48	30	earnings	earning	NOUN
abr-435	48	31	reporting	reporting	NOUN
abr-435	48	32	cycle	cycle	NOUN
abr-435	48	33	.	.	PUNCT
abr-435	49	1	earnings	earning	NOUN
abr-435	49	2	announcement	announcement	NOUN
abr-435	49	3	dates	date	NOUN
abr-435	49	4	are	be	AUX
abr-435	49	5	usually	usually	ADV
abr-435	49	6	announced	announce	VERB
abr-435	49	7	in	in	ADP
abr-435	49	8	advance	advance	NOUN
abr-435	49	9	in	in	ADP
abr-435	49	10	keeping	keep	VERB
abr-435	49	11	with	with	ADP
abr-435	49	12	tradition	tradition	NOUN
abr-435	49	13	,	,	PUNCT
abr-435	49	14	but	but	CCONJ
abr-435	49	15	preannouncements	preannouncement	NOUN
abr-435	49	16	allow	allow	VERB
abr-435	49	17	full	full	ADJ
abr-435	49	18	flexibility	flexibility	NOUN
abr-435	49	19	to	to	ADP
abr-435	49	20	firms	firm	NOUN
abr-435	49	21	with	with	ADP
abr-435	49	22	regard	regard	NOUN
abr-435	49	23	to	to	ADP
abr-435	49	24	their	their	PRON
abr-435	49	25	timing	timing	NOUN
abr-435	49	26	.	.	PUNCT
abr-435	50	1	finally	finally	ADV
abr-435	50	2	,	,	PUNCT
abr-435	50	3	companies	company	NOUN
abr-435	50	4	may	may	AUX
abr-435	50	5	prefer	prefer	VERB
abr-435	50	6	to	to	PART
abr-435	50	7	stick	stick	VERB
abr-435	50	8	to	to	ADP
abr-435	50	9	tradition	tradition	NOUN
abr-435	50	10	and	and	CCONJ
abr-435	50	11	announce	announce	VERB
abr-435	50	12	formal	formal	ADJ
abr-435	50	13	earnings	earning	NOUN
abr-435	50	14	around	around	ADP
abr-435	50	15	the	the	DET
abr-435	50	16	same	same	ADJ
abr-435	50	17	time	time	NOUN
abr-435	50	18	as	as	SCONJ
abr-435	50	19	they	they	PRON
abr-435	50	20	have	have	AUX
abr-435	50	21	been	be	AUX
abr-435	50	22	doing	do	VERB
abr-435	50	23	in	in	ADP
abr-435	50	24	the	the	DET
abr-435	50	25	past	past	NOUN
abr-435	50	26	.	.	PUNCT
abr-435	51	1	this	this	DET
abr-435	51	2	study	study	NOUN
abr-435	51	3	examines	examine	VERB
abr-435	51	4	the	the	DET
abr-435	51	5	relationship	relationship	NOUN
abr-435	51	6	between	between	ADP
abr-435	51	7	erp	erp	PROPN
abr-435	51	8	systems	system	NOUN
abr-435	51	9	and	and	CCONJ
abr-435	51	10	the	the	DET
abr-435	51	11	voluntary	voluntary	ADJ
abr-435	51	12	disclosure	disclosure	NOUN
abr-435	51	13	behavior	behavior	NOUN
abr-435	51	14	of	of	ADP
abr-435	51	15	firm	firm	ADJ
abr-435	51	16	managers	manager	NOUN
abr-435	51	17	.	.	PUNCT
abr-435	52	1	empirical	empirical	ADJ
abr-435	52	2	analysis	analysis	NOUN
abr-435	52	3	of	of	ADP
abr-435	52	4	management	management	NOUN
abr-435	52	5	disclosure	disclosure	NOUN
abr-435	52	6	and	and	CCONJ
abr-435	52	7	erp	erp	NOUN
abr-435	52	8	implementation	implementation	NOUN
abr-435	52	9	data	datum	NOUN
abr-435	52	10	shows	show	VERB
abr-435	52	11	that	that	SCONJ
abr-435	52	12	erp	erp	PROPN
abr-435	52	13	helps	help	VERB
abr-435	52	14	firms	firm	NOUN
abr-435	52	15	reduce	reduce	VERB
abr-435	52	16	guidance	guidance	NOUN
abr-435	52	17	errors	error	NOUN
abr-435	52	18	,	,	PUNCT
abr-435	52	19	and	and	CCONJ
abr-435	52	20	issue	issue	VERB
abr-435	52	21	preannouncements	preannouncement	NOUN
abr-435	52	22	to	to	ADP
abr-435	52	23	the	the	DET
abr-435	52	24	market	market	NOUN
abr-435	52	25	in	in	ADP
abr-435	52	26	a	a	DET
abr-435	52	27	timelier	timely	ADJ
abr-435	52	28	manner	manner	NOUN
abr-435	52	29	.	.	PUNCT
abr-435	53	1	literature	literature	PROPN
abr-435	53	2	review	review	VERB
abr-435	53	3	the	the	DET
abr-435	53	4	securities	securities	PROPN
abr-435	53	5	and	and	CCONJ
abr-435	53	6	exchange	exchange	PROPN
abr-435	53	7	commission	commission	PROPN
abr-435	53	8	(	(	PUNCT
abr-435	53	9	sec	sec	PROPN
abr-435	53	10	)	)	PUNCT
abr-435	53	11	requires	require	VERB
abr-435	53	12	all	all	PRON
abr-435	53	13	publicly	publicly	ADV
abr-435	53	14	held	hold	VERB
abr-435	53	15	us	we	PRON
abr-435	53	16	corporations	corporation	NOUN
abr-435	53	17	to	to	PART
abr-435	53	18	disclose	disclose	VERB
abr-435	53	19	all	all	DET
abr-435	53	20	information	information	NOUN
abr-435	53	21	that	that	PRON
abr-435	53	22	may	may	AUX
abr-435	53	23	be	be	AUX
abr-435	53	24	relevant	relevant	ADJ
abr-435	53	25	for	for	SCONJ
abr-435	53	26	an	an	DET
abr-435	53	27	investor	investor	NOUN
abr-435	53	28	to	to	PART
abr-435	53	29	decide	decide	VERB
abr-435	53	30	whether	whether	SCONJ
abr-435	53	31	they	they	PRON
abr-435	53	32	may	may	AUX
abr-435	53	33	want	want	VERB
abr-435	53	34	to	to	PART
abr-435	53	35	buy	buy	VERB
abr-435	53	36	,	,	PUNCT
abr-435	53	37	sell	sell	VERB
abr-435	53	38	or	or	CCONJ
abr-435	53	39	hold	hold	VERB
abr-435	53	40	a	a	DET
abr-435	53	41	company	company	NOUN
abr-435	53	42	’s	’s	PART
abr-435	53	43	security	security	NOUN
abr-435	53	44	.	.	PUNCT
abr-435	54	1	some	some	DET
abr-435	54	2	disclosures	disclosure	NOUN
abr-435	54	3	are	be	AUX
abr-435	54	4	mandatory	mandatory	ADJ
abr-435	54	5	(	(	PUNCT
abr-435	54	6	e.g.	e.g.	ADJ
abr-435	54	7	,	,	PUNCT
abr-435	54	8	10k	10k	NOUN
abr-435	54	9	,	,	PUNCT
abr-435	54	10	10q	10q	NOUN
abr-435	54	11	)	)	PUNCT
abr-435	54	12	while	while	SCONJ
abr-435	54	13	others	other	NOUN
abr-435	54	14	are	be	AUX
abr-435	54	15	voluntary	voluntary	ADJ
abr-435	54	16	.	.	PUNCT
abr-435	55	1	however	however	ADV
abr-435	55	2	,	,	PUNCT
abr-435	55	3	voluntary	voluntary	ADJ
abr-435	55	4	disclosures	disclosure	NOUN
abr-435	55	5	are	be	AUX
abr-435	55	6	not	not	PART
abr-435	55	7	optional	optional	ADJ
abr-435	55	8	–	–	PUNCT
abr-435	55	9	if	if	SCONJ
abr-435	55	10	any	any	DET
abr-435	55	11	information	information	NOUN
abr-435	55	12	is	be	AUX
abr-435	55	13	pertinent	pertinent	ADJ
abr-435	55	14	to	to	ADP
abr-435	55	15	an	an	DET
abr-435	55	16	investment	investment	NOUN
abr-435	55	17	decision	decision	NOUN
abr-435	55	18	regarding	regard	VERB
abr-435	55	19	a	a	DET
abr-435	55	20	firm	firm	NOUN
abr-435	55	21	,	,	PUNCT
abr-435	55	22	it	it	PRON
abr-435	55	23	must	must	AUX
abr-435	55	24	be	be	AUX
abr-435	55	25	released	release	VERB
abr-435	55	26	.	.	PUNCT
abr-435	56	1	of	of	ADP
abr-435	56	2	course	course	NOUN
abr-435	56	3	,	,	PUNCT
abr-435	56	4	managers	manager	NOUN
abr-435	56	5	have	have	VERB
abr-435	56	6	broad	broad	ADJ
abr-435	56	7	latitude	latitude	NOUN
abr-435	56	8	in	in	ADP
abr-435	56	9	deciding	decide	VERB
abr-435	56	10	what	what	PRON
abr-435	56	11	,	,	PUNCT
abr-435	56	12	when	when	SCONJ
abr-435	56	13	,	,	PUNCT
abr-435	56	14	and	and	CCONJ
abr-435	56	15	how	how	SCONJ
abr-435	56	16	to	to	PART
abr-435	56	17	release	release	VERB
abr-435	56	18	non	non	ADJ
abr-435	56	19	-	-	ADJ
abr-435	56	20	public	public	ADJ
abr-435	56	21	information	information	NOUN
abr-435	56	22	,	,	PUNCT
abr-435	56	23	subject	subject	ADJ
abr-435	56	24	to	to	ADP
abr-435	56	25	the	the	DET
abr-435	56	26	limitations	limitation	NOUN
abr-435	56	27	imposed	impose	VERB
abr-435	56	28	by	by	ADP
abr-435	56	29	regulation	regulation	NOUN
abr-435	56	30	fd	fd	PROPN
abr-435	56	31	.	.	PUNCT
abr-435	57	1	such	such	ADJ
abr-435	57	2	flexibility	flexibility	NOUN
abr-435	57	3	in	in	ADP
abr-435	57	4	voluntary	voluntary	ADJ
abr-435	57	5	disclosures	disclosure	NOUN
abr-435	57	6	allows	allow	VERB
abr-435	57	7	managers	manager	NOUN
abr-435	57	8	to	to	PART
abr-435	57	9	either	either	CCONJ
abr-435	57	10	act	act	VERB
abr-435	57	11	in	in	ADP
abr-435	57	12	a	a	DET
abr-435	57	13	manner	manner	NOUN
abr-435	57	14	that	that	PRON
abr-435	57	15	enhances	enhance	VERB
abr-435	57	16	the	the	DET
abr-435	57	17	information	information	NOUN
abr-435	57	18	available	available	ADJ
abr-435	57	19	to	to	ADP
abr-435	57	20	investors	investor	NOUN
abr-435	57	21	and	and	CCONJ
abr-435	57	22	reduces	reduce	VERB
abr-435	57	23	information	information	NOUN
abr-435	57	24	asymmetry	asymmetry	NOUN
abr-435	57	25	between	between	ADP
abr-435	57	26	investors	investor	NOUN
abr-435	57	27	and	and	CCONJ
abr-435	57	28	managers	manager	NOUN
abr-435	57	29	(	(	PUNCT
abr-435	57	30	well	well	ADV
abr-435	57	31	-	-	PUNCT
abr-435	57	32	intentioned	intentione	VERB
abr-435	57	33	behavior	behavior	NOUN
abr-435	57	34	,	,	PUNCT
abr-435	57	35	consistent	consistent	ADJ
abr-435	57	36	with	with	ADP
abr-435	57	37	the	the	DET
abr-435	57	38	sec	sec	PROPN
abr-435	57	39	’s	’s	PART
abr-435	57	40	stated	state	VERB
abr-435	57	41	purpose	purpose	NOUN
abr-435	57	42	for	for	ADP
abr-435	57	43	financial	financial	ADJ
abr-435	57	44	disclosure	disclosure	NOUN
abr-435	57	45	)	)	PUNCT
abr-435	57	46	,	,	PUNCT
abr-435	57	47	or	or	CCONJ
abr-435	57	48	act	act	VERB
abr-435	57	49	opportunistically	opportunistically	ADV
abr-435	57	50	to	to	PART
abr-435	57	51	benefit	benefit	VERB
abr-435	57	52	the	the	DET
abr-435	57	53	firm	firm	NOUN
abr-435	57	54	,	,	PUNCT
abr-435	57	55	management	management	NOUN
abr-435	57	56	,	,	PUNCT
abr-435	57	57	or	or	CCONJ
abr-435	57	58	a	a	DET
abr-435	57	59	subset	subset	NOUN
abr-435	57	60	of	of	ADP
abr-435	57	61	investors	investor	NOUN
abr-435	57	62	.	.	PUNCT
abr-435	58	1	the	the	DET
abr-435	58	2	sec	sec	PROPN
abr-435	58	3	has	have	AUX
abr-435	58	4	passed	pass	VERB
abr-435	58	5	many	many	ADJ
abr-435	58	6	regulations	regulation	NOUN
abr-435	58	7	over	over	ADP
abr-435	58	8	the	the	DET
abr-435	58	9	years	year	NOUN
abr-435	58	10	to	to	PART
abr-435	58	11	encourage	encourage	VERB
abr-435	58	12	voluntary	voluntary	ADJ
abr-435	58	13	disclosures	disclosure	NOUN
abr-435	58	14	and	and	CCONJ
abr-435	58	15	to	to	PART
abr-435	58	16	provide	provide	VERB
abr-435	58	17	some	some	DET
abr-435	58	18	legal	legal	ADJ
abr-435	58	19	protections	protection	NOUN
abr-435	58	20	to	to	ADP
abr-435	58	21	managers	manager	NOUN
abr-435	58	22	who	who	PRON
abr-435	58	23	make	make	VERB
abr-435	58	24	such	such	ADJ
abr-435	58	25	disclosures	disclosure	NOUN
abr-435	58	26	.	.	PUNCT
abr-435	59	1	significant	significant	ADJ
abr-435	59	2	regulatory	regulatory	ADJ
abr-435	59	3	changes	change	NOUN
abr-435	59	4	include	include	VERB
abr-435	59	5	allowing	allow	VERB
abr-435	59	6	companies	company	NOUN
abr-435	59	7	to	to	PART
abr-435	59	8	include	include	VERB
abr-435	59	9	forward	forward	ADV
abr-435	59	10	-	-	PUNCT
abr-435	59	11	looking	look	VERB
abr-435	59	12	information	information	NOUN
abr-435	59	13	in	in	ADP
abr-435	59	14	regulatory	regulatory	ADJ
abr-435	59	15	filings	filing	NOUN
abr-435	59	16	(	(	PUNCT
abr-435	59	17	enacted	enact	VERB
abr-435	59	18	in	in	ADP
abr-435	59	19	1973	1973	NUM
abr-435	59	20	)	)	PUNCT
abr-435	59	21	,	,	PUNCT
abr-435	59	22	providing	provide	VERB
abr-435	59	23	safe	safe	ADJ
abr-435	59	24	-	-	PUNCT
abr-435	59	25	harbor	harbor	NOUN
abr-435	59	26	to	to	ADP
abr-435	59	27	companies	company	NOUN
abr-435	59	28	providing	provide	VERB
abr-435	59	29	forward	forward	ADV
abr-435	59	30	-	-	PUNCT
abr-435	59	31	looking	look	VERB
abr-435	59	32	disclosures	disclosure	NOUN
abr-435	59	33	to	to	PART
abr-435	59	34	shield	shield	VERB
abr-435	59	35	them	they	PRON
abr-435	59	36	from	from	ADP
abr-435	59	37	frivolous	frivolous	ADJ
abr-435	59	38	lawsuits	lawsuit	NOUN
abr-435	59	39	related	relate	VERB
abr-435	59	40	to	to	ADP
abr-435	59	41	disclosures	disclosure	NOUN
abr-435	59	42	made	make	VERB
abr-435	59	43	in	in	ADP
abr-435	59	44	good	good	ADJ
abr-435	59	45	faith	faith	NOUN
abr-435	59	46	(	(	PUNCT
abr-435	59	47	enacted	enact	VERB
abr-435	59	48	in	in	ADP
abr-435	59	49	1979	1979	NUM
abr-435	59	50	)	)	PUNCT
abr-435	59	51	,	,	PUNCT
abr-435	59	52	and	and	CCONJ
abr-435	59	53	extending	extend	VERB
abr-435	59	54	the	the	DET
abr-435	59	55	safe	safe	ADJ
abr-435	59	56	-	-	PUNCT
abr-435	59	57	harbor	harbor	NOUN
abr-435	59	58	rules	rule	NOUN
abr-435	59	59	to	to	PART
abr-435	59	60	protect	protect	VERB
abr-435	59	61	firms	firm	NOUN
abr-435	59	62	from	from	ADP
abr-435	59	63	lawsuits	lawsuit	NOUN
abr-435	59	64	related	relate	VERB
abr-435	59	65	to	to	ADP
abr-435	59	66	forecasts	forecast	NOUN
abr-435	59	67	that	that	PRON
abr-435	59	68	do	do	AUX
abr-435	59	69	not	not	PART
abr-435	59	70	ultimately	ultimately	ADV
abr-435	59	71	materialize	materialize	VERB
abr-435	59	72	(	(	PUNCT
abr-435	59	73	enacted	enact	VERB
abr-435	59	74	in	in	ADP
abr-435	59	75	1996	1996	NUM
abr-435	59	76	)	)	PUNCT
abr-435	59	77	.	.	PUNCT
abr-435	60	1	voluntary	voluntary	ADJ
abr-435	60	2	disclosures	disclosure	NOUN
abr-435	60	3	usually	usually	ADV
abr-435	60	4	take	take	VERB
abr-435	60	5	the	the	DET
abr-435	60	6	form	form	NOUN
abr-435	60	7	of	of	ADP
abr-435	60	8	either	either	PRON
abr-435	60	9	earnings	earning	NOUN
abr-435	60	10	forecasts	forecast	NOUN
abr-435	60	11	(	(	PUNCT
abr-435	60	12	management	management	NOUN
abr-435	60	13	guidance	guidance	NOUN
abr-435	60	14	)	)	PUNCT
abr-435	60	15	or	or	CCONJ
abr-435	60	16	pro	pro	ADJ
abr-435	60	17	-	-	ADJ
abr-435	60	18	forma	forma	ADJ
abr-435	60	19	(	(	PUNCT
abr-435	60	20	non	non	ADJ
abr-435	60	21	-	-	NOUN
abr-435	60	22	gaap	gaap	ADJ
abr-435	60	23	)	)	PUNCT
abr-435	60	24	earnings	earning	NOUN
abr-435	60	25	measures	measure	NOUN
abr-435	60	26	.	.	PUNCT
abr-435	61	1	earnings	earning	NOUN
abr-435	61	2	forecasts	forecast	NOUN
abr-435	61	3	are	be	AUX
abr-435	61	4	estimates	estimate	NOUN
abr-435	61	5	of	of	ADP
abr-435	61	6	what	what	PRON
abr-435	61	7	a	a	DET
abr-435	61	8	company	company	NOUN
abr-435	61	9	believes	believe	VERB
abr-435	61	10	it	it	PRON
abr-435	61	11	will	will	AUX
abr-435	61	12	report	report	VERB
abr-435	61	13	in	in	ADP
abr-435	61	14	the	the	DET
abr-435	61	15	future	future	NOUN
abr-435	61	16	as	as	ADP
abr-435	61	17	a	a	DET
abr-435	61	18	measure	measure	NOUN
abr-435	61	19	of	of	ADP
abr-435	61	20	its	its	PRON
abr-435	61	21	financial	financial	ADJ
abr-435	61	22	performance	performance	NOUN
abr-435	61	23	.	.	PUNCT
abr-435	62	1	pro	pro	ADJ
abr-435	62	2	-	-	ADJ
abr-435	62	3	forma	forma	ADJ
abr-435	62	4	earnings	earning	NOUN
abr-435	62	5	are	be	AUX
abr-435	62	6	alternative	alternative	ADJ
abr-435	62	7	earnings	earning	NOUN
abr-435	62	8	measures	measure	NOUN
abr-435	62	9	that	that	PRON
abr-435	62	10	do	do	AUX
abr-435	62	11	not	not	PART
abr-435	62	12	conform	conform	VERB
abr-435	62	13	to	to	PART
abr-435	62	14	generally	generally	ADV
abr-435	62	15	accepted	accept	VERB
abr-435	62	16	accounting	accounting	NOUN
abr-435	62	17	principles	principle	NOUN
abr-435	62	18	(	(	PUNCT
abr-435	62	19	gaap	gaap	NOUN
abr-435	62	20	)	)	PUNCT
abr-435	62	21	.	.	PUNCT
abr-435	63	1	they	they	PRON
abr-435	63	2	are	be	AUX
abr-435	63	3	prepared	prepared	ADJ
abr-435	63	4	and	and	CCONJ
abr-435	63	5	disseminated	disseminate	VERB
abr-435	63	6	by	by	ADP
abr-435	63	7	managers	manager	NOUN
abr-435	63	8	in	in	ADP
abr-435	63	9	the	the	DET
abr-435	63	10	belief	belief	NOUN
abr-435	63	11	that	that	SCONJ
abr-435	63	12	they	they	PRON
abr-435	63	13	may	may	AUX
abr-435	63	14	be	be	AUX
abr-435	63	15	useful	useful	ADJ
abr-435	63	16	to	to	ADP
abr-435	63	17	investors	investor	NOUN
abr-435	63	18	.	.	PUNCT
abr-435	64	1	63	63	NUM
abr-435	64	2	management	management	NOUN
abr-435	64	3	guidance	guidance	NOUN
abr-435	64	4	prior	prior	ADJ
abr-435	64	5	literature	literature	NOUN
abr-435	64	6	documents	document	NOUN
abr-435	64	7	several	several	ADJ
abr-435	64	8	reasons	reason	NOUN
abr-435	64	9	–	–	PUNCT
abr-435	64	10	both	both	PRON
abr-435	64	11	well	well	ADV
abr-435	64	12	-	-	PUNCT
abr-435	64	13	intentioned	intentione	VERB
abr-435	64	14	and	and	CCONJ
abr-435	64	15	opportunistic	opportunistic	ADJ
abr-435	64	16	–	–	PUNCT
abr-435	64	17	why	why	SCONJ
abr-435	64	18	managers	manager	NOUN
abr-435	64	19	voluntarily	voluntarily	ADV
abr-435	64	20	provide	provide	VERB
abr-435	64	21	earnings	earning	NOUN
abr-435	64	22	guidance	guidance	NOUN
abr-435	64	23	.	.	PUNCT
abr-435	65	1	one	one	NUM
abr-435	65	2	reason	reason	NOUN
abr-435	65	3	is	be	AUX
abr-435	65	4	the	the	DET
abr-435	65	5	expectations	expectation	NOUN
abr-435	65	6	hypothesis	hypothesis	NOUN
abr-435	65	7	(	(	PUNCT
abr-435	65	8	ajinkya	ajinkya	PROPN
abr-435	65	9	&	&	CCONJ
abr-435	65	10	gift	gift	PROPN
abr-435	65	11	,	,	PUNCT
abr-435	65	12	1984	1984	NUM
abr-435	65	13	and	and	CCONJ
abr-435	65	14	king	king	NOUN
abr-435	65	15	et	et	PROPN
abr-435	65	16	al	al	PROPN
abr-435	65	17	.	.	PROPN
abr-435	65	18	,	,	PUNCT
abr-435	65	19	1990	1990	NUM
abr-435	65	20	)	)	PUNCT
abr-435	65	21	,	,	PUNCT
abr-435	65	22	which	which	PRON
abr-435	65	23	posits	posit	VERB
abr-435	65	24	that	that	SCONJ
abr-435	65	25	managers	manager	NOUN
abr-435	65	26	issue	issue	VERB
abr-435	65	27	guidance	guidance	NOUN
abr-435	65	28	to	to	PART
abr-435	65	29	align	align	VERB
abr-435	65	30	the	the	DET
abr-435	65	31	market	market	NOUN
abr-435	65	32	’s	’s	PART
abr-435	65	33	earnings	earning	NOUN
abr-435	65	34	expectations	expectation	NOUN
abr-435	65	35	with	with	ADP
abr-435	65	36	management	management	NOUN
abr-435	65	37	beliefs	belief	NOUN
abr-435	65	38	.	.	PUNCT
abr-435	66	1	guidance	guidance	NOUN
abr-435	66	2	reduces	reduce	VERB
abr-435	66	3	information	information	NOUN
abr-435	66	4	asymmetry	asymmetry	NOUN
abr-435	66	5	between	between	ADP
abr-435	66	6	managers	manager	NOUN
abr-435	66	7	and	and	CCONJ
abr-435	66	8	investors	investor	NOUN
abr-435	66	9	,	,	PUNCT
abr-435	66	10	reduces	reduce	VERB
abr-435	66	11	bid	bid	NOUN
abr-435	66	12	-	-	PUNCT
abr-435	66	13	ask	ask	VERB
abr-435	66	14	spreads	spread	NOUN
abr-435	66	15	for	for	ADP
abr-435	66	16	a	a	DET
abr-435	66	17	company	company	NOUN
abr-435	66	18	’s	’s	PART
abr-435	66	19	common	common	ADJ
abr-435	66	20	stock	stock	NOUN
abr-435	66	21	,	,	PUNCT
abr-435	66	22	decreases	decrease	VERB
abr-435	66	23	the	the	DET
abr-435	66	24	dispersion	dispersion	NOUN
abr-435	66	25	of	of	ADP
abr-435	66	26	analyst	analyst	NOUN
abr-435	66	27	forecasts	forecast	NOUN
abr-435	66	28	,	,	PUNCT
abr-435	66	29	and	and	CCONJ
abr-435	66	30	favorably	favorably	ADV
abr-435	66	31	influences	influence	VERB
abr-435	66	32	stock	stock	NOUN
abr-435	66	33	prices	price	NOUN
abr-435	66	34	.	.	PUNCT
abr-435	67	1	another	another	DET
abr-435	67	2	reason	reason	NOUN
abr-435	67	3	why	why	SCONJ
abr-435	67	4	companies	company	NOUN
abr-435	67	5	disclose	disclose	VERB
abr-435	67	6	earnings	earning	NOUN
abr-435	67	7	guidance	guidance	NOUN
abr-435	67	8	is	be	AUX
abr-435	67	9	to	to	PART
abr-435	67	10	reduce	reduce	VERB
abr-435	67	11	litigation	litigation	NOUN
abr-435	67	12	risk	risk	NOUN
abr-435	67	13	associated	associate	VERB
abr-435	67	14	with	with	ADP
abr-435	67	15	shareholder	shareholder	NOUN
abr-435	67	16	lawsuits	lawsuit	NOUN
abr-435	67	17	(	(	PUNCT
abr-435	67	18	skinner	skinner	NOUN
abr-435	67	19	,	,	PUNCT
abr-435	67	20	1994	1994	NUM
abr-435	67	21	)	)	PUNCT
abr-435	67	22	.	.	PUNCT
abr-435	68	1	if	if	SCONJ
abr-435	68	2	managers	manager	NOUN
abr-435	68	3	withhold	withhold	VERB
abr-435	68	4	material	material	NOUN
abr-435	68	5	information	information	NOUN
abr-435	68	6	,	,	PUNCT
abr-435	68	7	which	which	PRON
abr-435	68	8	subsequently	subsequently	ADV
abr-435	68	9	leads	lead	VERB
abr-435	68	10	to	to	ADP
abr-435	68	11	shareholder	shareholder	NOUN
abr-435	68	12	losses	loss	NOUN
abr-435	68	13	,	,	PUNCT
abr-435	68	14	they	they	PRON
abr-435	68	15	may	may	AUX
abr-435	68	16	be	be	AUX
abr-435	68	17	subject	subject	ADJ
abr-435	68	18	to	to	ADP
abr-435	68	19	shareholder	shareholder	NOUN
abr-435	68	20	lawsuits	lawsuit	NOUN
abr-435	68	21	that	that	PRON
abr-435	68	22	may	may	AUX
abr-435	68	23	damage	damage	VERB
abr-435	68	24	their	their	PRON
abr-435	68	25	reputation	reputation	NOUN
abr-435	68	26	and	and	CCONJ
abr-435	68	27	impose	impose	VERB
abr-435	68	28	significant	significant	ADJ
abr-435	68	29	costs	cost	NOUN
abr-435	68	30	on	on	ADP
abr-435	68	31	the	the	DET
abr-435	68	32	company	company	NOUN
abr-435	68	33	.	.	PUNCT
abr-435	69	1	therefore	therefore	ADV
abr-435	69	2	,	,	PUNCT
abr-435	69	3	managers	manager	NOUN
abr-435	69	4	have	have	VERB
abr-435	69	5	the	the	DET
abr-435	69	6	incentive	incentive	NOUN
abr-435	69	7	to	to	PART
abr-435	69	8	release	release	VERB
abr-435	69	9	material	material	NOUN
abr-435	69	10	information	information	NOUN
abr-435	69	11	,	,	PUNCT
abr-435	69	12	especially	especially	ADV
abr-435	69	13	unfavorable	unfavorable	ADJ
abr-435	69	14	information	information	NOUN
abr-435	69	15	,	,	PUNCT
abr-435	69	16	to	to	ADP
abr-435	69	17	investors	investor	NOUN
abr-435	69	18	.	.	PUNCT
abr-435	70	1	finally	finally	ADV
abr-435	70	2	,	,	PUNCT
abr-435	70	3	managers	manager	NOUN
abr-435	70	4	disclose	disclose	VERB
abr-435	70	5	earnings	earning	NOUN
abr-435	70	6	guidance	guidance	NOUN
abr-435	70	7	to	to	PART
abr-435	70	8	develop	develop	VERB
abr-435	70	9	a	a	DET
abr-435	70	10	favorable	favorable	ADJ
abr-435	70	11	reputation	reputation	NOUN
abr-435	70	12	for	for	ADP
abr-435	70	13	transparent	transparent	ADJ
abr-435	70	14	and	and	CCONJ
abr-435	70	15	accurate	accurate	ADJ
abr-435	70	16	reporting	reporting	NOUN
abr-435	70	17	(	(	PUNCT
abr-435	70	18	graham	graham	PROPN
abr-435	70	19	et	et	PROPN
abr-435	70	20	al	al	PROPN
abr-435	70	21	.	.	PROPN
abr-435	70	22	,	,	PUNCT
abr-435	70	23	2005	2005	NUM
abr-435	70	24	)	)	PUNCT
abr-435	70	25	.	.	PUNCT
abr-435	71	1	prior	prior	ADJ
abr-435	71	2	literature	literature	NOUN
abr-435	71	3	also	also	ADV
abr-435	71	4	documents	document	VERB
abr-435	71	5	examples	example	NOUN
abr-435	71	6	of	of	ADP
abr-435	71	7	opportunistic	opportunistic	ADJ
abr-435	71	8	disclosure	disclosure	NOUN
abr-435	71	9	behavior	behavior	NOUN
abr-435	71	10	.	.	PUNCT
abr-435	72	1	for	for	ADP
abr-435	72	2	example	example	NOUN
abr-435	72	3	,	,	PUNCT
abr-435	72	4	choi	choi	PROPN
abr-435	72	5	&	&	CCONJ
abr-435	72	6	ziebart	ziebart	PROPN
abr-435	72	7	(	(	PUNCT
abr-435	72	8	2004	2004	NUM
abr-435	72	9	)	)	PUNCT
abr-435	72	10	provide	provide	VERB
abr-435	72	11	evidence	evidence	NOUN
abr-435	72	12	that	that	PRON
abr-435	72	13	shows	show	VERB
abr-435	72	14	that	that	SCONJ
abr-435	72	15	managers	manager	NOUN
abr-435	72	16	’	'	PUNCT
abr-435	72	17	long	long	ADJ
abr-435	72	18	-	-	PUNCT
abr-435	72	19	term	term	NOUN
abr-435	72	20	forecasts	forecast	NOUN
abr-435	72	21	are	be	AUX
abr-435	72	22	systematically	systematically	ADV
abr-435	72	23	higher	high	ADJ
abr-435	72	24	than	than	ADP
abr-435	72	25	actual	actual	ADJ
abr-435	72	26	earnings	earning	NOUN
abr-435	72	27	realizations	realization	NOUN
abr-435	72	28	.	.	PUNCT
abr-435	73	1	this	this	PRON
abr-435	73	2	may	may	AUX
abr-435	73	3	simply	simply	ADV
abr-435	73	4	reflect	reflect	VERB
abr-435	73	5	managers	manager	NOUN
abr-435	73	6	’	’	PART
abr-435	73	7	natural	natural	ADJ
abr-435	73	8	tendency	tendency	NOUN
abr-435	73	9	to	to	PART
abr-435	73	10	be	be	AUX
abr-435	73	11	optimistic	optimistic	ADJ
abr-435	73	12	.	.	PUNCT
abr-435	74	1	on	on	ADP
abr-435	74	2	the	the	DET
abr-435	74	3	other	other	ADJ
abr-435	74	4	hand	hand	NOUN
abr-435	74	5	,	,	PUNCT
abr-435	74	6	it	it	PRON
abr-435	74	7	may	may	AUX
abr-435	74	8	also	also	ADV
abr-435	74	9	indicate	indicate	VERB
abr-435	74	10	that	that	SCONJ
abr-435	74	11	managers	manager	NOUN
abr-435	74	12	prefer	prefer	VERB
abr-435	74	13	to	to	PART
abr-435	74	14	be	be	AUX
abr-435	74	15	overly	overly	ADV
abr-435	74	16	optimistic	optimistic	ADJ
abr-435	74	17	to	to	PART
abr-435	74	18	maximize	maximize	VERB
abr-435	74	19	their	their	PRON
abr-435	74	20	stock	stock	NOUN
abr-435	74	21	price	price	NOUN
abr-435	74	22	by	by	ADP
abr-435	74	23	increasing	increase	VERB
abr-435	74	24	the	the	DET
abr-435	74	25	market	market	NOUN
abr-435	74	26	’s	’s	PART
abr-435	74	27	expectation	expectation	NOUN
abr-435	74	28	of	of	ADP
abr-435	74	29	future	future	ADJ
abr-435	74	30	earnings	earning	NOUN
abr-435	74	31	.	.	PUNCT
abr-435	75	1	several	several	ADJ
abr-435	75	2	studies	study	NOUN
abr-435	75	3	(	(	PUNCT
abr-435	75	4	hutton	hutton	PROPN
abr-435	75	5	,	,	PUNCT
abr-435	75	6	2005	2005	NUM
abr-435	75	7	;	;	PUNCT
abr-435	75	8	ke	ke	PROPN
abr-435	75	9	&	&	CCONJ
abr-435	75	10	yu	yu	PROPN
abr-435	75	11	,	,	PUNCT
abr-435	75	12	2006	2006	NUM
abr-435	75	13	;	;	PUNCT
abr-435	75	14	richardson	richardson	PROPN
abr-435	75	15	et	et	PROPN
abr-435	75	16	al	al	PROPN
abr-435	75	17	.	.	PROPN
abr-435	75	18	,	,	PUNCT
abr-435	75	19	2004	2004	NUM
abr-435	75	20	)	)	PUNCT
abr-435	75	21	have	have	AUX
abr-435	75	22	shown	show	VERB
abr-435	75	23	that	that	SCONJ
abr-435	75	24	managers	manager	NOUN
abr-435	75	25	’	'	PUNCT
abr-435	75	26	short	short	ADJ
abr-435	75	27	-	-	PUNCT
abr-435	75	28	term	term	NOUN
abr-435	75	29	forecasts	forecast	NOUN
abr-435	75	30	tend	tend	VERB
abr-435	75	31	to	to	PART
abr-435	75	32	be	be	AUX
abr-435	75	33	systematically	systematically	ADV
abr-435	75	34	lower	low	ADJ
abr-435	75	35	than	than	ADP
abr-435	75	36	subsequent	subsequent	ADJ
abr-435	75	37	earnings	earning	NOUN
abr-435	75	38	announcements	announcement	NOUN
abr-435	75	39	.	.	PUNCT
abr-435	76	1	managers	manager	NOUN
abr-435	76	2	have	have	AUX
abr-435	76	3	been	be	AUX
abr-435	76	4	known	know	VERB
abr-435	76	5	to	to	PART
abr-435	76	6	engage	engage	VERB
abr-435	76	7	in	in	ADP
abr-435	76	8	“	"	PUNCT
abr-435	76	9	expectations	expectation	NOUN
abr-435	76	10	management	management	NOUN
abr-435	76	11	”	"	PUNCT
abr-435	76	12	to	to	PART
abr-435	76	13	talk	talk	VERB
abr-435	76	14	down	down	ADP
abr-435	76	15	analysts	analyst	NOUN
abr-435	76	16	’	’	PART
abr-435	76	17	expectations	expectation	NOUN
abr-435	76	18	shortly	shortly	ADV
abr-435	76	19	before	before	ADP
abr-435	76	20	earnings	earning	NOUN
abr-435	76	21	announcements	announcement	NOUN
abr-435	76	22	in	in	ADP
abr-435	76	23	an	an	DET
abr-435	76	24	attempt	attempt	NOUN
abr-435	76	25	to	to	PART
abr-435	76	26	meet	meet	VERB
abr-435	76	27	or	or	CCONJ
abr-435	76	28	beat	beat	VERB
abr-435	76	29	consensus	consensus	NOUN
abr-435	76	30	analyst	analyst	NOUN
abr-435	76	31	estimates	estimate	NOUN
abr-435	76	32	(	(	PUNCT
abr-435	76	33	burgstahler	burgstahler	NOUN
abr-435	76	34	&	&	CCONJ
abr-435	76	35	eames	eames	PROPN
abr-435	76	36	,	,	PUNCT
abr-435	76	37	2006	2006	NUM
abr-435	76	38	;	;	PUNCT
abr-435	76	39	matsumoto	matsumoto	PROPN
abr-435	76	40	,	,	PUNCT
abr-435	76	41	2002	2002	NUM
abr-435	76	42	)	)	PUNCT
abr-435	76	43	.	.	PUNCT
abr-435	77	1	the	the	DET
abr-435	77	2	incentives	incentive	NOUN
abr-435	77	3	for	for	ADP
abr-435	77	4	doing	do	VERB
abr-435	77	5	this	this	PRON
abr-435	77	6	are	be	AUX
abr-435	77	7	strong	strong	ADJ
abr-435	77	8	:	:	PUNCT
abr-435	77	9	the	the	DET
abr-435	77	10	stock	stock	NOUN
abr-435	77	11	market	market	NOUN
abr-435	77	12	provides	provide	VERB
abr-435	77	13	a	a	DET
abr-435	77	14	valuation	valuation	NOUN
abr-435	77	15	premium	premium	NOUN
abr-435	77	16	to	to	ADP
abr-435	77	17	companies	company	NOUN
abr-435	77	18	that	that	PRON
abr-435	77	19	meet	meet	VERB
abr-435	77	20	or	or	CCONJ
abr-435	77	21	beat	beat	VERB
abr-435	77	22	analyst	analyst	NOUN
abr-435	77	23	consensus	consensus	NOUN
abr-435	77	24	estimates	estimate	NOUN
abr-435	77	25	(	(	PUNCT
abr-435	77	26	skinner	skinner	PROPN
abr-435	77	27	&	&	CCONJ
abr-435	77	28	sloan	sloan	PROPN
abr-435	77	29	,	,	PUNCT
abr-435	77	30	2002	2002	NUM
abr-435	77	31	)	)	PUNCT
abr-435	77	32	but	but	CCONJ
abr-435	77	33	punishes	punish	VERB
abr-435	77	34	companies	company	NOUN
abr-435	77	35	who	who	PRON
abr-435	77	36	miss	miss	VERB
abr-435	77	37	analyst	analyst	NOUN
abr-435	77	38	consensus	consensus	NOUN
abr-435	77	39	estimates	estimate	NOUN
abr-435	77	40	with	with	ADP
abr-435	77	41	a	a	DET
abr-435	77	42	large	large	ADJ
abr-435	77	43	drop	drop	NOUN
abr-435	77	44	in	in	ADP
abr-435	77	45	share	share	NOUN
abr-435	77	46	price	price	NOUN
abr-435	77	47	.	.	PUNCT
abr-435	78	1	other	other	ADJ
abr-435	78	2	evidence	evidence	NOUN
abr-435	78	3	of	of	ADP
abr-435	78	4	opportunistic	opportunistic	ADJ
abr-435	78	5	disclosure	disclosure	NOUN
abr-435	78	6	behavior	behavior	NOUN
abr-435	78	7	includes	include	VERB
abr-435	78	8	managers	manager	NOUN
abr-435	78	9	issuing	issue	VERB
abr-435	78	10	bad	bad	ADJ
abr-435	78	11	news	news	NOUN
abr-435	78	12	earnings	earning	NOUN
abr-435	78	13	guidance	guidance	NOUN
abr-435	78	14	around	around	ADP
abr-435	78	15	stock	stock	NOUN
abr-435	78	16	option	option	NOUN
abr-435	78	17	award	award	NOUN
abr-435	78	18	periods	period	VERB
abr-435	78	19	to	to	PART
abr-435	78	20	temporarily	temporarily	ADV
abr-435	78	21	depress	depress	VERB
abr-435	78	22	stock	stock	NOUN
abr-435	78	23	prices	price	NOUN
abr-435	78	24	(	(	PUNCT
abr-435	78	25	aboody	aboody	NOUN
abr-435	78	26	&	&	CCONJ
abr-435	78	27	kasznik	kasznik	PROPN
abr-435	78	28	,	,	PUNCT
abr-435	78	29	2000	2000	NUM
abr-435	78	30	)	)	PUNCT
abr-435	78	31	,	,	PUNCT
abr-435	78	32	and	and	CCONJ
abr-435	78	33	issuing	issue	VERB
abr-435	78	34	overly	overly	ADV
abr-435	78	35	optimistic	optimistic	ADJ
abr-435	78	36	guidance	guidance	NOUN
abr-435	78	37	around	around	ADP
abr-435	78	38	secondary	secondary	ADJ
abr-435	78	39	equity	equity	NOUN
abr-435	78	40	offerings	offering	NOUN
abr-435	78	41	(	(	PUNCT
abr-435	78	42	seos	seo	NOUN
abr-435	78	43	)	)	PUNCT
abr-435	78	44	to	to	PART
abr-435	78	45	ensure	ensure	VERB
abr-435	78	46	higher	high	ADJ
abr-435	78	47	prices	price	NOUN
abr-435	78	48	for	for	ADP
abr-435	78	49	new	new	ADJ
abr-435	78	50	shares	share	NOUN
abr-435	78	51	(	(	PUNCT
abr-435	78	52	rogers	rogers	PROPN
abr-435	78	53	&	&	CCONJ
abr-435	78	54	stocken	stocken	VERB
abr-435	78	55	,	,	PUNCT
abr-435	78	56	2005	2005	NUM
abr-435	78	57	)	)	PUNCT
abr-435	78	58	.	.	PUNCT
abr-435	79	1	voluntary	voluntary	ADJ
abr-435	79	2	disclosures	disclosure	NOUN
abr-435	79	3	of	of	ADP
abr-435	79	4	non	non	ADJ
abr-435	79	5	-	-	ADJ
abr-435	79	6	gaap	gaap	ADJ
abr-435	79	7	earnings	earning	NOUN
abr-435	79	8	measures	measure	NOUN
abr-435	79	9	during	during	ADP
abr-435	79	10	the	the	DET
abr-435	79	11	boom	boom	NOUN
abr-435	79	12	years	year	NOUN
abr-435	79	13	of	of	ADP
abr-435	79	14	the	the	DET
abr-435	79	15	1990s	1990	NOUN
abr-435	79	16	,	,	PUNCT
abr-435	79	17	many	many	ADJ
abr-435	79	18	companies	company	NOUN
abr-435	79	19	released	release	VERB
abr-435	79	20	pro	pro	ADJ
abr-435	79	21	-	-	ADJ
abr-435	79	22	forma	forma	ADJ
abr-435	79	23	earnings	earning	NOUN
abr-435	79	24	along	along	ADP
abr-435	79	25	with	with	ADP
abr-435	79	26	their	their	PRON
abr-435	79	27	quarterly	quarterly	ADJ
abr-435	79	28	earnings	earning	NOUN
abr-435	79	29	announcements	announcement	NOUN
abr-435	79	30	.	.	PUNCT
abr-435	80	1	managers	manager	NOUN
abr-435	80	2	claimed	claim	VERB
abr-435	80	3	that	that	SCONJ
abr-435	80	4	pro	pro	ADJ
abr-435	80	5	-	-	ADJ
abr-435	80	6	forma	forma	ADJ
abr-435	80	7	earnings	earning	NOUN
abr-435	80	8	better	well	ADV
abr-435	80	9	reflected	reflect	VERB
abr-435	80	10	the	the	DET
abr-435	80	11	actual	actual	ADJ
abr-435	80	12	economic	economic	ADJ
abr-435	80	13	performance	performance	NOUN
abr-435	80	14	of	of	ADP
abr-435	80	15	their	their	PRON
abr-435	80	16	companies	company	NOUN
abr-435	80	17	.	.	PUNCT
abr-435	81	1	others	other	NOUN
abr-435	81	2	claimed	claim	VERB
abr-435	81	3	that	that	SCONJ
abr-435	81	4	since	since	SCONJ
abr-435	81	5	pro	pro	ADJ
abr-435	81	6	-	-	ADJ
abr-435	81	7	forma	forma	ADJ
abr-435	81	8	earnings	earning	NOUN
abr-435	81	9	did	do	AUX
abr-435	81	10	not	not	PART
abr-435	81	11	conform	conform	VERB
abr-435	81	12	to	to	ADP
abr-435	81	13	gaap	gaap	NOUN
abr-435	81	14	,	,	PUNCT
abr-435	81	15	managers	manager	NOUN
abr-435	81	16	could	could	AUX
abr-435	81	17	use	use	VERB
abr-435	81	18	them	they	PRON
abr-435	81	19	to	to	PART
abr-435	81	20	mislead	mislead	VERB
abr-435	81	21	investors	investor	NOUN
abr-435	81	22	.	.	PUNCT
abr-435	82	1	academic	academic	ADJ
abr-435	82	2	research	research	NOUN
abr-435	82	3	on	on	ADP
abr-435	82	4	pro	pro	ADJ
abr-435	82	5	-	-	ADJ
abr-435	82	6	forma	forma	ADJ
abr-435	82	7	disclosures	disclosure	NOUN
abr-435	82	8	finds	find	VERB
abr-435	82	9	evidence	evidence	NOUN
abr-435	82	10	that	that	PRON
abr-435	82	11	supports	support	VERB
abr-435	82	12	both	both	DET
abr-435	82	13	claims	claim	NOUN
abr-435	82	14	.	.	PUNCT
abr-435	83	1	bhattacharya	bhattacharya	PROPN
abr-435	83	2	et	et	PROPN
abr-435	83	3	al	al	PROPN
abr-435	83	4	.	.	PROPN
abr-435	84	1	(	(	PUNCT
abr-435	84	2	2003	2003	NUM
abr-435	84	3	)	)	PUNCT
abr-435	84	4	show	show	VERB
abr-435	84	5	that	that	SCONJ
abr-435	84	6	pro	pro	ADJ
abr-435	84	7	-	-	ADJ
abr-435	84	8	forma	forma	ADJ
abr-435	84	9	earnings	earning	NOUN
abr-435	84	10	are	be	AUX
abr-435	84	11	more	more	ADV
abr-435	84	12	strongly	strongly	ADV
abr-435	84	13	associated	associate	VERB
abr-435	84	14	with	with	ADP
abr-435	84	15	stock	stock	NOUN
abr-435	84	16	prices	price	NOUN
abr-435	84	17	than	than	ADP
abr-435	84	18	gaap	gaap	NOUN
abr-435	84	19	earnings	earning	NOUN
abr-435	84	20	,	,	PUNCT
abr-435	84	21	suggesting	suggest	VERB
abr-435	84	22	that	that	SCONJ
abr-435	84	23	investors	investor	NOUN
abr-435	84	24	find	find	VERB
abr-435	84	25	pro	pro	ADJ
abr-435	84	26	-	-	ADJ
abr-435	84	27	forma	forma	ADJ
abr-435	84	28	earnings	earning	NOUN
abr-435	84	29	more	more	ADV
abr-435	84	30	informative	informative	ADJ
abr-435	84	31	than	than	ADP
abr-435	84	32	gaap	gaap	NOUN
abr-435	84	33	earnings	earning	NOUN
abr-435	84	34	.	.	PUNCT
abr-435	85	1	other	other	ADJ
abr-435	85	2	studies	study	NOUN
abr-435	85	3	(	(	PUNCT
abr-435	85	4	lougee	lougee	PROPN
abr-435	85	5	&	&	CCONJ
abr-435	85	6	marquardt	marquardt	PROPN
abr-435	85	7	,	,	PUNCT
abr-435	85	8	2004	2004	NUM
abr-435	85	9	)	)	PUNCT
abr-435	85	10	show	show	VERB
abr-435	85	11	that	that	SCONJ
abr-435	85	12	the	the	DET
abr-435	85	13	quality	quality	NOUN
abr-435	85	14	of	of	ADP
abr-435	85	15	gaap	gaap	NOUN
abr-435	85	16	earnings	earning	NOUN
abr-435	85	17	for	for	ADP
abr-435	85	18	companies	company	NOUN
abr-435	85	19	that	that	PRON
abr-435	85	20	report	report	VERB
abr-435	85	21	pro	pro	ADJ
abr-435	85	22	-	-	ADJ
abr-435	85	23	forma	forma	ADJ
abr-435	85	24	earnings	earning	NOUN
abr-435	85	25	is	be	AUX
abr-435	85	26	of	of	ADP
abr-435	85	27	a	a	DET
abr-435	85	28	lower	low	ADJ
abr-435	85	29	quality	quality	NOUN
abr-435	85	30	than	than	ADP
abr-435	85	31	those	those	DET
abr-435	85	32	companies	company	NOUN
abr-435	85	33	that	that	PRON
abr-435	85	34	do	do	VERB
abr-435	85	35	n’t	not	PART
abr-435	85	36	.	.	PUNCT
abr-435	86	1	this	this	PRON
abr-435	86	2	suggests	suggest	VERB
abr-435	86	3	that	that	SCONJ
abr-435	86	4	companies	company	NOUN
abr-435	86	5	that	that	PRON
abr-435	86	6	issue	issue	VERB
abr-435	86	7	pro	pro	ADJ
abr-435	86	8	-	-	ADJ
abr-435	86	9	forma	forma	ADJ
abr-435	86	10	earnings	earning	NOUN
abr-435	86	11	do	do	VERB
abr-435	86	12	so	so	ADV
abr-435	86	13	to	to	PART
abr-435	86	14	improve	improve	VERB
abr-435	86	15	on	on	ADP
abr-435	86	16	the	the	DET
abr-435	86	17	deficiencies	deficiency	NOUN
abr-435	86	18	of	of	ADP
abr-435	86	19	their	their	PRON
abr-435	86	20	gaap	gaap	NOUN
abr-435	86	21	earnings	earning	NOUN
abr-435	86	22	.	.	PUNCT
abr-435	87	1	hypotheses	hypothesis	NOUN
abr-435	87	2	development	development	VERB
abr-435	87	3	us	us	PROPN
abr-435	87	4	firms	firm	NOUN
abr-435	87	5	started	start	VERB
abr-435	87	6	implementing	implement	VERB
abr-435	87	7	erp	erp	NOUN
abr-435	87	8	systems	system	NOUN
abr-435	87	9	in	in	ADP
abr-435	87	10	the	the	DET
abr-435	87	11	early-1990s	early-1990s	NOUN
abr-435	87	12	.	.	PUNCT
abr-435	88	1	the	the	DET
abr-435	88	2	transition	transition	NOUN
abr-435	88	3	from	from	ADP
abr-435	88	4	legacy	legacy	NOUN
abr-435	88	5	systems	system	NOUN
abr-435	88	6	-	-	PUNCT
abr-435	88	7	generated	generate	VERB
abr-435	88	8	to	to	ADP
abr-435	88	9	erp	erp	NOUN
abr-435	88	10	-	-	PUNCT
abr-435	88	11	generated	generate	VERB
abr-435	88	12	financial	financial	ADJ
abr-435	88	13	results	result	NOUN
abr-435	88	14	happened	happen	VERB
abr-435	88	15	over	over	ADP
abr-435	88	16	time	time	NOUN
abr-435	88	17	(	(	PUNCT
abr-435	88	18	it	it	PRON
abr-435	88	19	took	take	VERB
abr-435	88	20	multiple	multiple	ADJ
abr-435	88	21	years	year	NOUN
abr-435	88	22	to	to	PART
abr-435	88	23	complete	complete	VERB
abr-435	88	24	implementation	implementation	NOUN
abr-435	88	25	at	at	ADP
abr-435	88	26	many	many	ADJ
abr-435	88	27	firms	firm	NOUN
abr-435	88	28	)	)	PUNCT
abr-435	88	29	.	.	PUNCT
abr-435	89	1	erp	erp	PROPN
abr-435	89	2	systems	system	NOUN
abr-435	89	3	gather	gather	VERB
abr-435	89	4	information	information	NOUN
abr-435	89	5	on	on	ADP
abr-435	89	6	time	time	NOUN
abr-435	89	7	,	,	PUNCT
abr-435	89	8	help	help	AUX
abr-435	89	9	process	process	VERB
abr-435	89	10	accounting	accounting	NOUN
abr-435	89	11	information	information	NOUN
abr-435	89	12	efficiently	efficiently	ADV
abr-435	89	13	(	(	PUNCT
abr-435	89	14	davenport	davenport	PROPN
abr-435	89	15	1998	1998	NUM
abr-435	89	16	;	;	PUNCT
abr-435	89	17	hitt	hitt	PROPN
abr-435	89	18	et	et	PROPN
abr-435	89	19	al	al	PROPN
abr-435	89	20	.	.	PROPN
abr-435	89	21	2002	2002	NUM
abr-435	89	22	)	)	PUNCT
abr-435	89	23	,	,	PUNCT
abr-435	89	24	and	and	CCONJ
abr-435	89	25	provide	provide	VERB
abr-435	89	26	a	a	DET
abr-435	89	27	unified	unified	ADJ
abr-435	89	28	enterprise	enterprise	NOUN
abr-435	89	29	64	64	NUM
abr-435	89	30	view	view	NOUN
abr-435	89	31	of	of	ADP
abr-435	89	32	a	a	DET
abr-435	89	33	firm	firm	NOUN
abr-435	89	34	’s	’s	PART
abr-435	89	35	financial	financial	ADJ
abr-435	89	36	condition	condition	NOUN
abr-435	89	37	(	(	PUNCT
abr-435	89	38	dillon	dillon	PROPN
abr-435	89	39	1999	1999	NUM
abr-435	89	40	)	)	PUNCT
abr-435	89	41	.	.	PUNCT
abr-435	90	1	they	they	PRON
abr-435	90	2	also	also	ADV
abr-435	90	3	help	help	VERB
abr-435	90	4	eliminate	eliminate	VERB
abr-435	90	5	information	information	NOUN
abr-435	90	6	silos	silo	NOUN
abr-435	90	7	and	and	CCONJ
abr-435	90	8	allow	allow	VERB
abr-435	90	9	managers	manager	NOUN
abr-435	90	10	unprecedented	unprecedented	ADJ
abr-435	90	11	access	access	NOUN
abr-435	90	12	to	to	ADP
abr-435	90	13	accounting	accounting	NOUN
abr-435	90	14	information	information	NOUN
abr-435	90	15	(	(	PUNCT
abr-435	90	16	o’leary	o’leary	PROPN
abr-435	90	17	2000	2000	NUM
abr-435	90	18	)	)	PUNCT
abr-435	90	19	.	.	PUNCT
abr-435	91	1	brazel	brazel	PROPN
abr-435	91	2	&	&	CCONJ
abr-435	91	3	dang	dang	PROPN
abr-435	91	4	(	(	PUNCT
abr-435	91	5	2008	2008	NUM
abr-435	91	6	)	)	PUNCT
abr-435	91	7	show	show	VERB
abr-435	91	8	that	that	SCONJ
abr-435	91	9	erp	erp	PROPN
abr-435	91	10	system	system	NOUN
abr-435	91	11	implementations	implementation	NOUN
abr-435	91	12	shorten	shorten	VERB
abr-435	91	13	reporting	reporting	NOUN
abr-435	91	14	lags	lag	NOUN
abr-435	91	15	,	,	PUNCT
abr-435	91	16	between	between	ADP
abr-435	91	17	quarter	quarter	NOUN
abr-435	91	18	-	-	PUNCT
abr-435	91	19	end	end	NOUN
abr-435	91	20	and	and	CCONJ
abr-435	91	21	earnings	earning	NOUN
abr-435	91	22	release	release	NOUN
abr-435	91	23	dates	date	NOUN
abr-435	91	24	,	,	PUNCT
abr-435	91	25	for	for	ADP
abr-435	91	26	“	"	PUNCT
abr-435	91	27	good	good	ADJ
abr-435	91	28	news	news	NOUN
abr-435	91	29	”	"	PUNCT
abr-435	91	30	firms	firm	NOUN
abr-435	91	31	.	.	PUNCT
abr-435	92	1	hayes	hayes	PROPN
abr-435	92	2	et	et	PROPN
abr-435	92	3	al	al	PROPN
abr-435	92	4	.	.	PROPN
abr-435	93	1	(	(	PUNCT
abr-435	93	2	2001	2001	NUM
abr-435	93	3	)	)	PUNCT
abr-435	93	4	compare	compare	VERB
abr-435	93	5	erp	erp	NOUN
abr-435	93	6	adopters	adopter	NOUN
abr-435	93	7	with	with	ADP
abr-435	93	8	erp	erp	PROPN
abr-435	93	9	nonadopters	nonadopter	NOUN
abr-435	93	10	and	and	CCONJ
abr-435	93	11	illustrate	illustrate	VERB
abr-435	93	12	that	that	SCONJ
abr-435	93	13	erp	erp	PROPN
abr-435	93	14	adopters	adopter	NOUN
abr-435	93	15	exhibit	exhibit	VERB
abr-435	93	16	improved	improve	VERB
abr-435	93	17	operational	operational	ADJ
abr-435	93	18	performance	performance	NOUN
abr-435	93	19	.	.	PUNCT
abr-435	94	1	the	the	DET
abr-435	94	2	above	above	ADJ
abr-435	94	3	evidence	evidence	NOUN
abr-435	94	4	points	point	VERB
abr-435	94	5	to	to	ADP
abr-435	94	6	an	an	DET
abr-435	94	7	improved	improved	ADJ
abr-435	94	8	internal	internal	ADJ
abr-435	94	9	information	information	NOUN
abr-435	94	10	environment	environment	NOUN
abr-435	94	11	for	for	ADP
abr-435	94	12	firms	firm	NOUN
abr-435	94	13	with	with	ADP
abr-435	94	14	erp	erp	PROPN
abr-435	94	15	systems	system	NOUN
abr-435	94	16	which	which	PRON
abr-435	94	17	likely	likely	ADV
abr-435	94	18	helped	help	VERB
abr-435	94	19	managers	manager	NOUN
abr-435	94	20	provide	provide	VERB
abr-435	94	21	better	well	ADJ
abr-435	94	22	guidance	guidance	NOUN
abr-435	94	23	to	to	ADP
abr-435	94	24	the	the	DET
abr-435	94	25	market	market	NOUN
abr-435	94	26	.	.	PUNCT
abr-435	95	1	guidance	guidance	NOUN
abr-435	95	2	errors	error	NOUN
abr-435	95	3	(	(	PUNCT
abr-435	95	4	abserror	abserror	NOUN
abr-435	95	5	)	)	PUNCT
abr-435	95	6	are	be	AUX
abr-435	95	7	expected	expect	VERB
abr-435	95	8	to	to	PART
abr-435	95	9	have	have	AUX
abr-435	95	10	decreased	decrease	VERB
abr-435	95	11	significantly	significantly	ADV
abr-435	95	12	in	in	ADP
abr-435	95	13	the	the	DET
abr-435	95	14	years	year	NOUN
abr-435	95	15	following	follow	VERB
abr-435	95	16	erp	erp	PROPN
abr-435	95	17	implementation	implementation	NOUN
abr-435	95	18	:	:	PUNCT
abr-435	95	19	abserror	abserror	NOUN
abr-435	95	20	=	=	SYM
abr-435	95	21	|realized	|realize	VERB
abr-435	95	22	earnings	earning	NOUN
abr-435	95	23	management	management	NOUN
abr-435	95	24	guidance|/	guidance|/	NOUN
abr-435	95	25	lagged	lag	VERB
abr-435	95	26	assets	asset	NOUN
abr-435	95	27	per	per	ADP
abr-435	95	28	share	share	NOUN
abr-435	95	29	(	(	PUNCT
abr-435	95	30	1	1	NUM
abr-435	95	31	)	)	PUNCT
abr-435	95	32	,	,	PUNCT
abr-435	95	33	where	where	SCONJ
abr-435	95	34	management	management	NOUN
abr-435	95	35	guidance	guidance	NOUN
abr-435	95	36	corresponds	correspond	VERB
abr-435	95	37	to	to	ADP
abr-435	95	38	the	the	DET
abr-435	95	39	latest	late	ADJ
abr-435	95	40	forecast	forecast	NOUN
abr-435	95	41	or	or	CCONJ
abr-435	95	42	preannouncement	preannouncement	NOUN
abr-435	95	43	issued	issue	VERB
abr-435	95	44	before	before	ADP
abr-435	95	45	the	the	DET
abr-435	95	46	earnings	earning	NOUN
abr-435	95	47	announcement	announcement	NOUN
abr-435	95	48	.	.	PUNCT
abr-435	96	1	hypothesis	hypothesis	NOUN
abr-435	96	2	1	1	NUM
abr-435	96	3	:	:	PUNCT
abr-435	96	4	management	management	NOUN
abr-435	96	5	guidance	guidance	NOUN
abr-435	96	6	errors	error	NOUN
abr-435	96	7	in	in	ADP
abr-435	96	8	erp	erp	PROPN
abr-435	96	9	firms	firm	NOUN
abr-435	96	10	decreased	decrease	VERB
abr-435	96	11	in	in	ADP
abr-435	96	12	the	the	DET
abr-435	96	13	years	year	NOUN
abr-435	96	14	following	follow	VERB
abr-435	96	15	erp	erp	PROPN
abr-435	96	16	implementation	implementation	NOUN
abr-435	96	17	the	the	DET
abr-435	96	18	motivation	motivation	NOUN
abr-435	96	19	for	for	SCONJ
abr-435	96	20	managers	manager	NOUN
abr-435	96	21	to	to	PART
abr-435	96	22	manage	manage	VERB
abr-435	96	23	earnings	earning	NOUN
abr-435	96	24	expectation	expectation	NOUN
abr-435	96	25	upward	upward	ADV
abr-435	96	26	or	or	CCONJ
abr-435	96	27	downward	downward	ADJ
abr-435	96	28	has	have	AUX
abr-435	96	29	been	be	AUX
abr-435	96	30	extensively	extensively	ADV
abr-435	96	31	studied	study	VERB
abr-435	96	32	in	in	ADP
abr-435	96	33	the	the	DET
abr-435	96	34	literature	literature	NOUN
abr-435	96	35	(	(	PUNCT
abr-435	96	36	see	see	VERB
abr-435	96	37	literature	literature	NOUN
abr-435	96	38	review	review	NOUN
abr-435	96	39	above	above	ADP
abr-435	96	40	)	)	PUNCT
abr-435	96	41	.	.	PUNCT
abr-435	97	1	the	the	DET
abr-435	97	2	incentives	incentive	NOUN
abr-435	97	3	for	for	ADP
abr-435	97	4	managing	manage	VERB
abr-435	97	5	earnings	earning	NOUN
abr-435	97	6	are	be	AUX
abr-435	97	7	strong	strong	ADJ
abr-435	97	8	:	:	PUNCT
abr-435	97	9	the	the	DET
abr-435	97	10	stock	stock	NOUN
abr-435	97	11	market	market	NOUN
abr-435	97	12	provides	provide	VERB
abr-435	97	13	a	a	DET
abr-435	97	14	valuation	valuation	NOUN
abr-435	97	15	premium	premium	NOUN
abr-435	97	16	to	to	ADP
abr-435	97	17	companies	company	NOUN
abr-435	97	18	that	that	PRON
abr-435	97	19	meet	meet	VERB
abr-435	97	20	or	or	CCONJ
abr-435	97	21	beat	beat	VERB
abr-435	97	22	analyst	analyst	NOUN
abr-435	97	23	consensus	consensus	NOUN
abr-435	97	24	estimates	estimate	NOUN
abr-435	97	25	(	(	PUNCT
abr-435	97	26	skinner	skinner	PROPN
abr-435	97	27	&	&	CCONJ
abr-435	97	28	sloan	sloan	PROPN
abr-435	97	29	,	,	PUNCT
abr-435	97	30	2002	2002	NUM
abr-435	97	31	)	)	PUNCT
abr-435	97	32	but	but	CCONJ
abr-435	97	33	punishes	punish	VERB
abr-435	97	34	companies	company	NOUN
abr-435	97	35	who	who	PRON
abr-435	97	36	miss	miss	VERB
abr-435	97	37	analyst	analyst	NOUN
abr-435	97	38	consensus	consensus	NOUN
abr-435	97	39	estimates	estimate	NOUN
abr-435	97	40	with	with	ADP
abr-435	97	41	a	a	DET
abr-435	97	42	large	large	ADJ
abr-435	97	43	drop	drop	NOUN
abr-435	97	44	in	in	ADP
abr-435	97	45	share	share	NOUN
abr-435	97	46	price	price	NOUN
abr-435	97	47	.	.	PUNCT
abr-435	98	1	consequently	consequently	ADV
abr-435	98	2	,	,	PUNCT
abr-435	98	3	risk	risk	NOUN
abr-435	98	4	-	-	PUNCT
abr-435	98	5	averse	averse	ADJ
abr-435	98	6	managers	manager	NOUN
abr-435	98	7	will	will	AUX
abr-435	98	8	prefer	prefer	VERB
abr-435	98	9	not	not	PART
abr-435	98	10	to	to	PART
abr-435	98	11	issue	issue	VERB
abr-435	98	12	forecasts	forecast	NOUN
abr-435	98	13	in	in	ADP
abr-435	98	14	the	the	DET
abr-435	98	15	days	day	NOUN
abr-435	98	16	leading	lead	VERB
abr-435	98	17	up	up	ADP
abr-435	98	18	to	to	ADP
abr-435	98	19	the	the	DET
abr-435	98	20	quarter	quarter	NOUN
abr-435	98	21	-	-	PUNCT
abr-435	98	22	end	end	NOUN
abr-435	98	23	date	date	NOUN
abr-435	98	24	when	when	SCONJ
abr-435	98	25	they	they	PRON
abr-435	98	26	will	will	AUX
abr-435	98	27	be	be	AUX
abr-435	98	28	close	close	ADJ
abr-435	98	29	to	to	ADP
abr-435	98	30	having	have	VERB
abr-435	98	31	the	the	DET
abr-435	98	32	actual	actual	ADJ
abr-435	98	33	performance	performance	NOUN
abr-435	98	34	data	datum	NOUN
abr-435	98	35	from	from	ADP
abr-435	98	36	the	the	DET
abr-435	98	37	erp	erp	NOUN
abr-435	98	38	system	system	NOUN
abr-435	98	39	.	.	PUNCT
abr-435	99	1	they	they	PRON
abr-435	99	2	will	will	AUX
abr-435	99	3	postpone	postpone	VERB
abr-435	99	4	the	the	DET
abr-435	99	5	issuance	issuance	NOUN
abr-435	99	6	of	of	ADP
abr-435	99	7	management	management	NOUN
abr-435	99	8	forecasts	forecast	NOUN
abr-435	99	9	until	until	SCONJ
abr-435	99	10	they	they	PRON
abr-435	99	11	have	have	VERB
abr-435	99	12	actual	actual	ADJ
abr-435	99	13	earnings	earning	NOUN
abr-435	99	14	data	datum	NOUN
abr-435	99	15	.	.	PUNCT
abr-435	100	1	if	if	SCONJ
abr-435	100	2	they	they	PRON
abr-435	100	3	need	need	VERB
abr-435	100	4	to	to	PART
abr-435	100	5	issue	issue	VERB
abr-435	100	6	a	a	DET
abr-435	100	7	forecast	forecast	NOUN
abr-435	100	8	,	,	PUNCT
abr-435	100	9	it	it	PRON
abr-435	100	10	will	will	AUX
abr-435	100	11	happen	happen	VERB
abr-435	100	12	earlier	early	ADV
abr-435	100	13	in	in	ADP
abr-435	100	14	the	the	DET
abr-435	100	15	quarter	quarter	NOUN
abr-435	100	16	.	.	PUNCT
abr-435	101	1	hypothesis	hypothesis	NOUN
abr-435	101	2	2	2	NUM
abr-435	101	3	:	:	PUNCT
abr-435	101	4	for	for	ADP
abr-435	101	5	the	the	DET
abr-435	101	6	erp	erp	PROPN
abr-435	101	7	firms	firm	NOUN
abr-435	101	8	,	,	PUNCT
abr-435	101	9	the	the	DET
abr-435	101	10	number	number	NOUN
abr-435	101	11	of	of	ADP
abr-435	101	12	days	day	NOUN
abr-435	101	13	to	to	ADP
abr-435	101	14	quarter	quarter	NOUN
abr-435	101	15	-	-	PUNCT
abr-435	101	16	end	end	NOUN
abr-435	101	17	of	of	ADP
abr-435	101	18	management	management	NOUN
abr-435	101	19	forecasts	forecast	NOUN
abr-435	101	20	issued	issue	VERB
abr-435	101	21	in	in	ADP
abr-435	101	22	the	the	DET
abr-435	101	23	days	day	NOUN
abr-435	101	24	before	before	ADP
abr-435	101	25	the	the	DET
abr-435	101	26	quarter	quarter	NOUN
abr-435	101	27	-	-	PUNCT
abr-435	101	28	end	end	NOUN
abr-435	101	29	,	,	PUNCT
abr-435	101	30	will	will	AUX
abr-435	101	31	increase	increase	VERB
abr-435	101	32	in	in	ADP
abr-435	101	33	the	the	DET
abr-435	101	34	years	year	NOUN
abr-435	101	35	following	follow	VERB
abr-435	101	36	erp	erp	PROPN
abr-435	101	37	implementation	implementation	NOUN
abr-435	101	38	erp	erp	PROPN
abr-435	101	39	systems	system	NOUN
abr-435	101	40	can	can	AUX
abr-435	101	41	gather	gather	VERB
abr-435	101	42	,	,	PUNCT
abr-435	101	43	process	process	NOUN
abr-435	101	44	,	,	PUNCT
abr-435	101	45	and	and	CCONJ
abr-435	101	46	consolidate	consolidate	VERB
abr-435	101	47	data	datum	NOUN
abr-435	101	48	in	in	ADP
abr-435	101	49	real	real	ADJ
abr-435	101	50	-	-	PUNCT
abr-435	101	51	time	time	NOUN
abr-435	101	52	.	.	PUNCT
abr-435	102	1	towards	towards	ADP
abr-435	102	2	the	the	DET
abr-435	102	3	end	end	NOUN
abr-435	102	4	of	of	ADP
abr-435	102	5	an	an	DET
abr-435	102	6	accounting	accounting	NOUN
abr-435	102	7	period	period	NOUN
abr-435	102	8	,	,	PUNCT
abr-435	102	9	although	although	SCONJ
abr-435	102	10	some	some	DET
abr-435	102	11	manual	manual	ADJ
abr-435	102	12	intervention	intervention	NOUN
abr-435	102	13	may	may	AUX
abr-435	102	14	be	be	AUX
abr-435	102	15	required	require	VERB
abr-435	102	16	,	,	PUNCT
abr-435	102	17	in	in	ADP
abr-435	102	18	the	the	DET
abr-435	102	19	form	form	NOUN
abr-435	102	20	of	of	ADP
abr-435	102	21	adjusting	adjust	VERB
abr-435	102	22	entries	entry	NOUN
abr-435	102	23	or	or	CCONJ
abr-435	102	24	managerial	managerial	ADJ
abr-435	102	25	reviews	review	NOUN
abr-435	102	26	,	,	PUNCT
abr-435	102	27	it	it	PRON
abr-435	102	28	is	be	AUX
abr-435	102	29	possible	possible	ADJ
abr-435	102	30	to	to	PART
abr-435	102	31	produce	produce	VERB
abr-435	102	32	financial	financial	ADJ
abr-435	102	33	statements	statement	NOUN
abr-435	102	34	in	in	ADP
abr-435	102	35	three	three	NUM
abr-435	102	36	working	working	ADJ
abr-435	102	37	days	day	NOUN
abr-435	102	38	or	or	CCONJ
abr-435	102	39	less	less	ADJ
abr-435	102	40	.	.	PUNCT
abr-435	103	1	in	in	ADP
abr-435	103	2	any	any	DET
abr-435	103	3	case	case	NOUN
abr-435	103	4	,	,	PUNCT
abr-435	103	5	companies	company	NOUN
abr-435	103	6	can	can	AUX
abr-435	103	7	issue	issue	VERB
abr-435	103	8	preannouncements	preannouncement	NOUN
abr-435	103	9	much	much	ADV
abr-435	103	10	earlier	early	ADV
abr-435	103	11	after	after	ADP
abr-435	103	12	erp	erp	NOUN
abr-435	103	13	implementation	implementation	NOUN
abr-435	103	14	compared	compare	VERB
abr-435	103	15	to	to	ADP
abr-435	103	16	prior	prior	ADJ
abr-435	103	17	periods	period	NOUN
abr-435	103	18	.	.	PUNCT
abr-435	104	1	hypothesis	hypothesis	NOUN
abr-435	104	2	3	3	NUM
abr-435	104	3	:	:	PUNCT
abr-435	104	4	for	for	ADP
abr-435	104	5	the	the	DET
abr-435	104	6	erp	erp	PROPN
abr-435	104	7	firms	firm	NOUN
abr-435	104	8	,	,	PUNCT
abr-435	104	9	the	the	DET
abr-435	104	10	number	number	NOUN
abr-435	104	11	of	of	ADP
abr-435	104	12	days	day	NOUN
abr-435	104	13	after	after	ADP
abr-435	104	14	quarter	quarter	NOUN
abr-435	104	15	-	-	PUNCT
abr-435	104	16	end	end	NOUN
abr-435	104	17	of	of	ADP
abr-435	104	18	preannouncements	preannouncement	NOUN
abr-435	104	19	issued	issue	VERB
abr-435	104	20	in	in	ADP
abr-435	104	21	the	the	DET
abr-435	104	22	days	day	NOUN
abr-435	104	23	following	follow	VERB
abr-435	104	24	quarter	quarter	NOUN
abr-435	104	25	-	-	PUNCT
abr-435	104	26	end	end	NOUN
abr-435	104	27	,	,	PUNCT
abr-435	104	28	will	will	AUX
abr-435	104	29	decrease	decrease	VERB
abr-435	104	30	in	in	ADP
abr-435	104	31	the	the	DET
abr-435	104	32	years	year	NOUN
abr-435	104	33	following	follow	VERB
abr-435	104	34	erp	erp	PROPN
abr-435	104	35	implementation	implementation	NOUN
abr-435	104	36	method	method	NOUN
abr-435	104	37	sample	sample	NOUN
abr-435	104	38	selection	selection	NOUN
abr-435	104	39	erp	erp	NOUN
abr-435	104	40	system	system	NOUN
abr-435	104	41	implementation	implementation	NOUN
abr-435	104	42	data	datum	NOUN
abr-435	104	43	are	be	AUX
abr-435	104	44	obtained	obtain	VERB
abr-435	104	45	from	from	ADP
abr-435	104	46	a	a	DET
abr-435	104	47	proprietary	proprietary	ADJ
abr-435	104	48	database	database	NOUN
abr-435	104	49	supplied	supply	VERB
abr-435	104	50	by	by	ADP
abr-435	104	51	a	a	DET
abr-435	104	52	leading	lead	VERB
abr-435	104	53	international	international	ADJ
abr-435	104	54	provider	provider	NOUN
abr-435	104	55	of	of	ADP
abr-435	104	56	erp	erp	PROPN
abr-435	104	57	systems	system	NOUN
abr-435	104	58	.	.	PUNCT
abr-435	105	1	the	the	DET
abr-435	105	2	database	database	NOUN
abr-435	105	3	contains	contain	VERB
abr-435	105	4	the	the	DET
abr-435	105	5	names	name	NOUN
abr-435	105	6	of	of	ADP
abr-435	105	7	firms	firm	NOUN
abr-435	105	8	that	that	PRON
abr-435	105	9	implemented	implement	VERB
abr-435	105	10	erp	erp	PROPN
abr-435	105	11	systems	system	NOUN
abr-435	105	12	and	and	CCONJ
abr-435	105	13	the	the	DET
abr-435	105	14	dates	date	NOUN
abr-435	105	15	on	on	ADP
abr-435	105	16	which	which	PRON
abr-435	105	17	the	the	DET
abr-435	105	18	system	system	NOUN
abr-435	105	19	went	go	VERB
abr-435	105	20	live	live	ADV
abr-435	105	21	,	,	PUNCT
abr-435	105	22	among	among	ADP
abr-435	105	23	other	other	ADJ
abr-435	105	24	details	detail	NOUN
abr-435	105	25	that	that	PRON
abr-435	105	26	are	be	AUX
abr-435	105	27	not	not	PART
abr-435	105	28	used	use	VERB
abr-435	105	29	in	in	ADP
abr-435	105	30	this	this	DET
abr-435	105	31	paper	paper	NOUN
abr-435	105	32	.	.	PUNCT
abr-435	106	1	there	there	PRON
abr-435	106	2	are	be	VERB
abr-435	106	3	315	315	NUM
abr-435	106	4	unique	unique	ADJ
abr-435	106	5	firms	firm	NOUN
abr-435	106	6	with	with	ADP
abr-435	106	7	ticker	ticker	PROPN
abr-435	106	8	symbols	symbol	NOUN
abr-435	106	9	,	,	PUNCT
abr-435	106	10	cusip	cusip	NOUN
abr-435	106	11	,	,	PUNCT
abr-435	106	12	and	and	CCONJ
abr-435	106	13	permno	permno	NOUN
abr-435	106	14	in	in	ADP
abr-435	106	15	the	the	DET
abr-435	106	16	database	database	NOUN
abr-435	106	17	that	that	PRON
abr-435	106	18	implemented	implement	VERB
abr-435	106	19	erp	erp	PROPN
abr-435	106	20	systems	system	NOUN
abr-435	106	21	between	between	ADP
abr-435	106	22	1994	1994	NUM
abr-435	106	23	and	and	CCONJ
abr-435	106	24	1999	1999	NUM
abr-435	106	25	(	(	PUNCT
abr-435	106	26	go	go	VERB
abr-435	106	27	-	-	PUNCT
abr-435	106	28	live	live	ADJ
abr-435	106	29	dates	date	NOUN
abr-435	106	30	)	)	PUNCT
abr-435	106	31	.	.	PUNCT
abr-435	107	1	other	other	ADJ
abr-435	107	2	data	datum	NOUN
abr-435	107	3	,	,	PUNCT
abr-435	107	4	which	which	PRON
abr-435	107	5	are	be	AUX
abr-435	107	6	described	describe	VERB
abr-435	107	7	in	in	ADP
abr-435	107	8	more	more	ADJ
abr-435	107	9	detail	detail	NOUN
abr-435	107	10	in	in	ADP
abr-435	107	11	appendix	appendix	NOUN
abr-435	107	12	1	1	NUM
abr-435	107	13	,	,	PUNCT
abr-435	107	14	are	be	AUX
abr-435	107	15	available	available	ADJ
abr-435	107	16	from	from	ADP
abr-435	107	17	compustat	compustat	NOUN
abr-435	107	18	,	,	PUNCT
abr-435	107	19	first	first	ADJ
abr-435	107	20	call	call	NOUN
abr-435	107	21	,	,	PUNCT
abr-435	107	22	audit	audit	NOUN
abr-435	107	23	analytics	analytic	NOUN
abr-435	107	24	,	,	PUNCT
abr-435	107	25	and	and	CCONJ
abr-435	107	26	ibes	ibe	VERB
abr-435	107	27	.	.	PUNCT
abr-435	108	1	the	the	DET
abr-435	108	2	data	datum	NOUN
abr-435	108	3	from	from	ADP
abr-435	108	4	compustat	compustat	NOUN
abr-435	108	5	comprise	comprise	VERB
abr-435	108	6	331,569	331,569	NUM
abr-435	108	7	firm	firm	ADJ
abr-435	108	8	-	-	PUNCT
abr-435	108	9	quarter	quarter	NOUN
abr-435	108	10	65	65	NUM
abr-435	108	11	observations	observation	NOUN
abr-435	108	12	for	for	ADP
abr-435	108	13	the	the	DET
abr-435	108	14	period	period	NOUN
abr-435	108	15	1991	1991	NUM
abr-435	108	16	through	through	ADP
abr-435	108	17	2002	2002	NUM
abr-435	108	18	.	.	PUNCT
abr-435	109	1	this	this	DET
abr-435	109	2	period	period	NOUN
abr-435	109	3	was	be	AUX
abr-435	109	4	chosen	choose	VERB
abr-435	109	5	to	to	PART
abr-435	109	6	include	include	VERB
abr-435	109	7	at	at	ADV
abr-435	109	8	least	least	ADV
abr-435	109	9	12	12	NUM
abr-435	109	10	quarters	quarter	NOUN
abr-435	109	11	of	of	ADP
abr-435	109	12	data	datum	NOUN
abr-435	109	13	before	before	ADP
abr-435	109	14	the	the	DET
abr-435	109	15	first	first	ADJ
abr-435	109	16	erp	erp	PROPN
abr-435	109	17	implementation	implementation	NOUN
abr-435	109	18	date	date	NOUN
abr-435	109	19	and	and	CCONJ
abr-435	109	20	12	12	NUM
abr-435	109	21	quarters	quarter	NOUN
abr-435	109	22	of	of	ADP
abr-435	109	23	data	datum	NOUN
abr-435	109	24	beyond	beyond	ADP
abr-435	109	25	the	the	DET
abr-435	109	26	last	last	ADJ
abr-435	109	27	erp	erp	NOUN
abr-435	109	28	implementation	implementation	NOUN
abr-435	109	29	date	date	NOUN
abr-435	109	30	.	.	PUNCT
abr-435	110	1	this	this	DET
abr-435	110	2	data	datum	NOUN
abr-435	110	3	was	be	AUX
abr-435	110	4	merged	merge	VERB
abr-435	110	5	with	with	ADP
abr-435	110	6	management	management	NOUN
abr-435	110	7	forecast	forecast	NOUN
abr-435	110	8	data	datum	NOUN
abr-435	110	9	from	from	ADP
abr-435	110	10	first	first	ADJ
abr-435	110	11	call	call	NOUN
abr-435	110	12	,	,	PUNCT
abr-435	110	13	big4	big4	NOUN
abr-435	110	14	data	datum	NOUN
abr-435	110	15	from	from	ADP
abr-435	110	16	audit	audit	NOUN
abr-435	110	17	analytics	analytic	NOUN
abr-435	110	18	,	,	PUNCT
abr-435	110	19	and	and	CCONJ
abr-435	110	20	erp	erp	PROPN
abr-435	110	21	implementation	implementation	NOUN
abr-435	110	22	data	datum	NOUN
abr-435	110	23	.	.	PUNCT
abr-435	111	1	observations	observation	NOUN
abr-435	111	2	with	with	ADP
abr-435	111	3	missing	miss	VERB
abr-435	111	4	values	value	NOUN
abr-435	111	5	were	be	AUX
abr-435	111	6	dropped	drop	VERB
abr-435	111	7	.	.	PUNCT
abr-435	112	1	that	that	PRON
abr-435	112	2	left	leave	VERB
abr-435	112	3	us	we	PRON
abr-435	112	4	with	with	ADP
abr-435	112	5	7009	7009	NUM
abr-435	112	6	firm	firm	ADJ
abr-435	112	7	-	-	PUNCT
abr-435	112	8	quarter	quarter	NOUN
abr-435	112	9	observations	observation	NOUN
abr-435	112	10	.	.	PUNCT
abr-435	113	1	finally	finally	ADV
abr-435	113	2	,	,	PUNCT
abr-435	113	3	analyst	analyst	NOUN
abr-435	113	4	forecast	forecast	PROPN
abr-435	113	5	data	datum	NOUN
abr-435	113	6	obtained	obtain	VERB
abr-435	113	7	from	from	ADP
abr-435	113	8	ibes	ibe	NOUN
abr-435	113	9	were	be	AUX
abr-435	113	10	merged	merge	VERB
abr-435	113	11	and	and	CCONJ
abr-435	113	12	the	the	DET
abr-435	113	13	observations	observation	NOUN
abr-435	113	14	were	be	AUX
abr-435	113	15	limited	limit	VERB
abr-435	113	16	to	to	ADP
abr-435	113	17	plus	plus	CCONJ
abr-435	113	18	or	or	CCONJ
abr-435	113	19	minus	minus	CCONJ
abr-435	113	20	3	3	NUM
abr-435	113	21	years	year	NOUN
abr-435	113	22	from	from	ADP
abr-435	113	23	the	the	DET
abr-435	113	24	erp	erp	NOUN
abr-435	113	25	implementation	implementation	NOUN
abr-435	113	26	dates	date	NOUN
abr-435	113	27	.	.	PUNCT
abr-435	114	1	that	that	PRON
abr-435	114	2	left	leave	VERB
abr-435	114	3	1842	1842	NUM
abr-435	114	4	firm	firm	ADJ
abr-435	114	5	-	-	PUNCT
abr-435	114	6	quarter	quarter	NOUN
abr-435	114	7	observations	observation	NOUN
abr-435	114	8	to	to	PART
abr-435	114	9	estimate	estimate	VERB
abr-435	114	10	our	our	PRON
abr-435	114	11	regressions	regression	NOUN
abr-435	114	12	.	.	PUNCT
abr-435	115	1	the	the	DET
abr-435	115	2	top	top	ADJ
abr-435	115	3	and	and	CCONJ
abr-435	115	4	bottom	bottom	ADJ
abr-435	115	5	1	1	NUM
abr-435	115	6	%	%	NOUN
abr-435	115	7	of	of	ADP
abr-435	115	8	each	each	DET
abr-435	115	9	continuous	continuous	ADJ
abr-435	115	10	variable	variable	NOUN
abr-435	115	11	was	be	AUX
abr-435	115	12	winsorized	winsorize	VERB
abr-435	115	13	to	to	PART
abr-435	115	14	mitigate	mitigate	VERB
abr-435	115	15	the	the	DET
abr-435	115	16	influence	influence	NOUN
abr-435	115	17	of	of	ADP
abr-435	115	18	outliers	outlier	NOUN
abr-435	115	19	.	.	PUNCT
abr-435	116	1	research	research	NOUN
abr-435	116	2	design	design	NOUN
abr-435	116	3	the	the	DET
abr-435	116	4	literature	literature	NOUN
abr-435	116	5	has	have	AUX
abr-435	116	6	employed	employ	VERB
abr-435	116	7	two	two	NUM
abr-435	116	8	different	different	ADJ
abr-435	116	9	approaches	approach	NOUN
abr-435	116	10	to	to	PART
abr-435	116	11	study	study	VERB
abr-435	116	12	the	the	DET
abr-435	116	13	accuracy	accuracy	NOUN
abr-435	116	14	of	of	ADP
abr-435	116	15	management	management	NOUN
abr-435	116	16	guidance	guidance	NOUN
abr-435	116	17	.	.	PUNCT
abr-435	117	1	one	one	NUM
abr-435	117	2	approach	approach	NOUN
abr-435	117	3	focuses	focus	VERB
abr-435	117	4	on	on	ADP
abr-435	117	5	the	the	DET
abr-435	117	6	incentives	incentive	NOUN
abr-435	117	7	facing	face	VERB
abr-435	117	8	managers	manager	NOUN
abr-435	117	9	and	and	CCONJ
abr-435	117	10	their	their	PRON
abr-435	117	11	firms	firm	NOUN
abr-435	117	12	(	(	PUNCT
abr-435	117	13	e.g.	e.g.	ADV
abr-435	117	14	,	,	PUNCT
abr-435	117	15	rogers	rogers	PROPN
abr-435	117	16	&	&	CCONJ
abr-435	117	17	stocken	stocken	PROPN
abr-435	117	18	,	,	PUNCT
abr-435	117	19	2005	2005	NUM
abr-435	117	20	)	)	PUNCT
abr-435	117	21	.	.	PUNCT
abr-435	118	1	the	the	DET
abr-435	118	2	other	other	ADJ
abr-435	118	3	approach	approach	NOUN
abr-435	118	4	focuses	focus	VERB
abr-435	118	5	on	on	ADP
abr-435	118	6	the	the	DET
abr-435	118	7	quality	quality	NOUN
abr-435	118	8	of	of	ADP
abr-435	118	9	internal	internal	ADJ
abr-435	118	10	control	control	NOUN
abr-435	118	11	over	over	ADP
abr-435	118	12	financial	financial	ADJ
abr-435	118	13	reporting	reporting	NOUN
abr-435	118	14	(	(	PUNCT
abr-435	118	15	feng	feng	PROPN
abr-435	118	16	et	et	PROPN
abr-435	118	17	al	al	PROPN
abr-435	118	18	.	.	PROPN
abr-435	118	19	,	,	PUNCT
abr-435	118	20	2009	2009	NUM
abr-435	118	21	)	)	PUNCT
abr-435	118	22	.	.	PUNCT
abr-435	119	1	the	the	DET
abr-435	119	2	quality	quality	NOUN
abr-435	119	3	of	of	ADP
abr-435	119	4	internal	internal	ADJ
abr-435	119	5	control	control	NOUN
abr-435	119	6	is	be	AUX
abr-435	119	7	directly	directly	ADV
abr-435	119	8	related	relate	VERB
abr-435	119	9	to	to	ADP
abr-435	119	10	the	the	DET
abr-435	119	11	quality	quality	NOUN
abr-435	119	12	of	of	ADP
abr-435	119	13	the	the	DET
abr-435	119	14	data	datum	NOUN
abr-435	119	15	in	in	ADP
abr-435	119	16	the	the	DET
abr-435	119	17	financial	financial	ADJ
abr-435	119	18	system	system	NOUN
abr-435	119	19	.	.	PUNCT
abr-435	120	1	the	the	DET
abr-435	120	2	quality	quality	NOUN
abr-435	120	3	of	of	ADP
abr-435	120	4	data	datum	NOUN
abr-435	120	5	is	be	AUX
abr-435	120	6	important	important	ADJ
abr-435	120	7	because	because	SCONJ
abr-435	120	8	,	,	PUNCT
abr-435	120	9	no	no	ADV
abr-435	120	10	matter	matter	ADV
abr-435	120	11	the	the	DET
abr-435	120	12	incentives	incentive	NOUN
abr-435	120	13	,	,	PUNCT
abr-435	120	14	management	management	NOUN
abr-435	120	15	guidance	guidance	NOUN
abr-435	120	16	based	base	VERB
abr-435	120	17	on	on	ADP
abr-435	120	18	inferior	inferior	ADJ
abr-435	120	19	data	datum	NOUN
abr-435	120	20	will	will	AUX
abr-435	120	21	be	be	AUX
abr-435	120	22	less	less	ADV
abr-435	120	23	accurate	accurate	ADJ
abr-435	120	24	.	.	PUNCT
abr-435	121	1	because	because	SCONJ
abr-435	121	2	erp	erp	PROPN
abr-435	121	3	systems	system	NOUN
abr-435	121	4	are	be	AUX
abr-435	121	5	expected	expect	VERB
abr-435	121	6	to	to	PART
abr-435	121	7	enhance	enhance	VERB
abr-435	121	8	data	datum	NOUN
abr-435	121	9	quality	quality	NOUN
abr-435	121	10	,	,	PUNCT
abr-435	121	11	the	the	DET
abr-435	121	12	second	second	ADJ
abr-435	121	13	approach	approach	NOUN
abr-435	121	14	is	be	AUX
abr-435	121	15	chosen	choose	VERB
abr-435	121	16	to	to	PART
abr-435	121	17	conduct	conduct	VERB
abr-435	121	18	our	our	PRON
abr-435	121	19	empirical	empirical	ADJ
abr-435	121	20	tests	test	NOUN
abr-435	121	21	.	.	PUNCT
abr-435	122	1	managers	manager	NOUN
abr-435	122	2	’	'	PUNCT
abr-435	122	3	disclosures	disclosure	NOUN
abr-435	122	4	influence	influence	VERB
abr-435	122	5	the	the	DET
abr-435	122	6	market	market	NOUN
abr-435	122	7	,	,	PUNCT
abr-435	122	8	but	but	CCONJ
abr-435	122	9	their	their	PRON
abr-435	122	10	decision	decision	NOUN
abr-435	122	11	to	to	PART
abr-435	122	12	issue	issue	VERB
abr-435	122	13	guidance	guidance	NOUN
abr-435	122	14	,	,	PUNCT
abr-435	122	15	being	be	AUX
abr-435	122	16	voluntary	voluntary	ADJ
abr-435	122	17	,	,	PUNCT
abr-435	122	18	may	may	AUX
abr-435	122	19	,	,	PUNCT
abr-435	122	20	in	in	ADP
abr-435	122	21	turn	turn	NOUN
abr-435	122	22	,	,	PUNCT
abr-435	122	23	be	be	AUX
abr-435	122	24	influenced	influence	VERB
abr-435	122	25	by	by	ADP
abr-435	122	26	the	the	DET
abr-435	122	27	market	market	NOUN
abr-435	122	28	.	.	PUNCT
abr-435	123	1	to	to	PART
abr-435	123	2	control	control	VERB
abr-435	123	3	for	for	ADP
abr-435	123	4	this	this	DET
abr-435	123	5	endogeneity	endogeneity	NOUN
abr-435	123	6	in	in	ADP
abr-435	123	7	managers	manager	NOUN
abr-435	123	8	’	’	PART
abr-435	123	9	disclosure	disclosure	NOUN
abr-435	123	10	decisions	decision	NOUN
abr-435	123	11	,	,	PUNCT
abr-435	123	12	the	the	DET
abr-435	123	13	two	two	NUM
abr-435	123	14	-	-	PUNCT
abr-435	123	15	stage	stage	NOUN
abr-435	123	16	least	least	ADJ
abr-435	123	17	squares	square	NOUN
abr-435	123	18	model	model	NOUN
abr-435	123	19	of	of	ADP
abr-435	123	20	feng	feng	PROPN
abr-435	123	21	et	et	PROPN
abr-435	123	22	al	al	PROPN
abr-435	123	23	.	.	PROPN
abr-435	124	1	(	(	PUNCT
abr-435	124	2	2009	2009	NUM
abr-435	124	3	)	)	PUNCT
abr-435	124	4	is	be	AUX
abr-435	124	5	modified	modify	VERB
abr-435	124	6	to	to	PART
abr-435	124	7	test	test	VERB
abr-435	124	8	our	our	PRON
abr-435	124	9	hypotheses	hypothesis	NOUN
abr-435	124	10	.	.	PUNCT
abr-435	125	1	since	since	SCONJ
abr-435	125	2	material	material	NOUN
abr-435	125	3	weakness	weakness	NOUN
abr-435	125	4	disclosures	disclosure	NOUN
abr-435	125	5	were	be	AUX
abr-435	125	6	not	not	PART
abr-435	125	7	required	require	VERB
abr-435	125	8	before	before	ADP
abr-435	125	9	the	the	DET
abr-435	125	10	implementation	implementation	NOUN
abr-435	125	11	of	of	ADP
abr-435	125	12	the	the	DET
abr-435	125	13	sarbanes	sarbanes	PROPN
abr-435	125	14	-	-	PUNCT
abr-435	125	15	oxley	oxley	PROPN
abr-435	125	16	act	act	PROPN
abr-435	125	17	,	,	PUNCT
abr-435	125	18	the	the	DET
abr-435	125	19	material	material	ADJ
abr-435	125	20	weakness	weakness	NOUN
abr-435	125	21	variable	variable	NOUN
abr-435	125	22	in	in	ADP
abr-435	125	23	their	their	PRON
abr-435	125	24	regression	regression	NOUN
abr-435	125	25	is	be	AUX
abr-435	125	26	replaced	replace	VERB
abr-435	125	27	with	with	ADP
abr-435	125	28	a	a	DET
abr-435	125	29	corporate	corporate	ADJ
abr-435	125	30	governance	governance	NOUN
abr-435	125	31	proxy	proxy	NOUN
abr-435	125	32	(	(	PUNCT
abr-435	125	33	instown	instown	NOUN
abr-435	125	34	)	)	PUNCT
abr-435	125	35	.	.	PUNCT
abr-435	126	1	an	an	DET
abr-435	126	2	erp	erp	PROPN
abr-435	126	3	dummy	dummy	ADJ
abr-435	126	4	variable	variable	NOUN
abr-435	126	5	is	be	AUX
abr-435	126	6	also	also	ADV
abr-435	126	7	included	include	VERB
abr-435	126	8	in	in	ADP
abr-435	126	9	the	the	DET
abr-435	126	10	second	second	ADJ
abr-435	126	11	stage	stage	NOUN
abr-435	126	12	,	,	PUNCT
abr-435	126	13	which	which	PRON
abr-435	126	14	takes	take	VERB
abr-435	126	15	the	the	DET
abr-435	126	16	value	value	NOUN
abr-435	126	17	of	of	ADP
abr-435	126	18	1	1	NUM
abr-435	126	19	in	in	ADP
abr-435	126	20	the	the	DET
abr-435	126	21	years	year	NOUN
abr-435	126	22	following	follow	VERB
abr-435	126	23	erp	erp	PROPN
abr-435	126	24	implementation	implementation	NOUN
abr-435	126	25	and	and	CCONJ
abr-435	126	26	zeroes	zero	NOUN
abr-435	126	27	otherwise	otherwise	ADV
abr-435	126	28	,	,	PUNCT
abr-435	126	29	to	to	PART
abr-435	126	30	test	test	VERB
abr-435	126	31	the	the	DET
abr-435	126	32	impact	impact	NOUN
abr-435	126	33	of	of	ADP
abr-435	126	34	erp	erp	PROPN
abr-435	126	35	implementation	implementation	NOUN
abr-435	126	36	on	on	ADP
abr-435	126	37	management	management	NOUN
abr-435	126	38	guidance	guidance	NOUN
abr-435	126	39	error	error	NOUN
abr-435	126	40	.	.	PUNCT
abr-435	127	1	in	in	ADP
abr-435	127	2	the	the	DET
abr-435	127	3	first	first	ADJ
abr-435	127	4	stage	stage	NOUN
abr-435	127	5	,	,	PUNCT
abr-435	127	6	the	the	DET
abr-435	127	7	following	follow	VERB
abr-435	127	8	probit	probit	NOUN
abr-435	127	9	regression	regression	NOUN
abr-435	127	10	of	of	ADP
abr-435	127	11	the	the	DET
abr-435	127	12	choice	choice	NOUN
abr-435	127	13	to	to	PART
abr-435	127	14	provide	provide	VERB
abr-435	127	15	guidance	guidance	NOUN
abr-435	127	16	is	be	AUX
abr-435	127	17	estimated	estimate	VERB
abr-435	127	18	.	.	PUNCT
abr-435	128	1	guidance	guidance	NOUN
abr-435	128	2	is	be	AUX
abr-435	128	3	an	an	DET
abr-435	128	4	indicator	indicator	NOUN
abr-435	128	5	variable	variable	NOUN
abr-435	128	6	that	that	PRON
abr-435	128	7	is	be	AUX
abr-435	128	8	equal	equal	ADJ
abr-435	128	9	to	to	ADP
abr-435	128	10	1	1	NUM
abr-435	128	11	if	if	SCONJ
abr-435	128	12	the	the	DET
abr-435	128	13	manager	manager	NOUN
abr-435	128	14	issues	issue	VERB
abr-435	128	15	guidance	guidance	VERB
abr-435	128	16	in	in	ADP
abr-435	128	17	the	the	DET
abr-435	128	18	quarter	quarter	NOUN
abr-435	128	19	,	,	PUNCT
abr-435	128	20	and	and	CCONJ
abr-435	128	21	zeroes	zero	NOUN
abr-435	128	22	otherwise	otherwise	ADV
abr-435	128	23	.	.	PUNCT
abr-435	129	1	guidance	guidance	NOUN
abr-435	129	2	=	=	SYM
abr-435	129	3	b0	b0	PROPN
abr-435	129	4	+	+	CCONJ
abr-435	129	5	b1erp	b1erp	PROPN
abr-435	130	1	+	+	CCONJ
abr-435	130	2	b2ln_ta	b2ln_ta	X
abr-435	130	3	+	+	CCONJ
abr-435	130	4	b3big4	b3big4	ADJ
abr-435	130	5	+	+	CCONJ
abr-435	130	6	b4abschgroa	b4abschgroa	NOUN
abr-435	130	7	+	+	CCONJ
abr-435	130	8	b5std_af	b5std_af	PROPN
abr-435	130	9	+	+	CCONJ
abr-435	130	10	b6volatility	b6volatility	PROPN
abr-435	130	11	+	+	CCONJ
abr-435	130	12	b7organizational	b7organizational	ADJ
abr-435	130	13	change	change	NOUN
abr-435	130	14	+	+	CCONJ
abr-435	130	15	b8complexity	b8complexity	NOUN
abr-435	130	16	+	+	CCONJ
abr-435	130	17	b9financial	b9financial	ADJ
abr-435	130	18	challenges	challenge	NOUN
abr-435	130	19	+	+	CCONJ
abr-435	130	20	b10instown	b10instown	PROPN
abr-435	130	21	+	+	CCONJ
abr-435	130	22	b11ln_analysts	b11ln_analyst	NOUN
abr-435	130	23	+	+	CCONJ
abr-435	130	24	σb	σb	ADP
abr-435	130	25	i	i	PRON
abr-435	130	26	industry	industry	NOUN
abr-435	130	27	and	and	CCONJ
abr-435	130	28	year	year	NOUN
abr-435	130	29	indicators	indicator	NOUN
abr-435	130	30	(	(	PUNCT
abr-435	130	31	2	2	X
abr-435	130	32	)	)	PUNCT
abr-435	130	33	the	the	DET
abr-435	130	34	inverse	inverse	NOUN
abr-435	130	35	mill	mill	NOUN
abr-435	130	36	’s	’s	PART
abr-435	130	37	ratio	ratio	NOUN
abr-435	130	38	(	(	PUNCT
abr-435	130	39	imr	imr	PROPN
abr-435	130	40	)	)	PUNCT
abr-435	130	41	from	from	ADP
abr-435	130	42	the	the	DET
abr-435	130	43	first	first	ADJ
abr-435	130	44	stage	stage	NOUN
abr-435	130	45	model	model	NOUN
abr-435	130	46	of	of	ADP
abr-435	130	47	the	the	DET
abr-435	130	48	choice	choice	NOUN
abr-435	130	49	to	to	PART
abr-435	130	50	issue	issue	VERB
abr-435	130	51	guidance	guidance	NOUN
abr-435	130	52	above	above	ADV
abr-435	130	53	(	(	PUNCT
abr-435	130	54	equation	equation	NOUN
abr-435	130	55	2	2	NUM
abr-435	130	56	)	)	PUNCT
abr-435	130	57	is	be	AUX
abr-435	130	58	used	use	VERB
abr-435	130	59	to	to	PART
abr-435	130	60	estimate	estimate	VERB
abr-435	130	61	the	the	DET
abr-435	130	62	second	second	ADJ
abr-435	130	63	stage	stage	NOUN
abr-435	130	64	ordinary	ordinary	ADJ
abr-435	130	65	least	least	ADJ
abr-435	130	66	square	square	ADJ
abr-435	130	67	model	model	NOUN
abr-435	130	68	below	below	ADP
abr-435	130	69	:	:	PUNCT
abr-435	130	70	abserror	abserror	NOUN
abr-435	130	71	=	=	SYM
abr-435	130	72	b0	b0	PROPN
abr-435	130	73	+	+	PROPN
abr-435	130	74	b1erp	b1erp	PROPN
abr-435	131	1	+	+	CCONJ
abr-435	131	2	b2instown	b2instown	VERB
abr-435	131	3	+	+	CCONJ
abr-435	131	4	b3ln_ta	b3ln_ta	X
abr-435	131	5	+	+	CCONJ
abr-435	131	6	b4big4	b4big4	NOUN
abr-435	131	7	+	+	CCONJ
abr-435	131	8	b5abschgroa	b5abschgroa	NOUN
abr-435	131	9	+	+	CCONJ
abr-435	131	10	b6dispfor	b6dispfor	ADP
abr-435	131	11	+	+	CCONJ
abr-435	131	12	b7volatility	b7volatility	NOUN
abr-435	131	13	+	+	CCONJ
abr-435	131	14	b8organizational	b8organizational	ADJ
abr-435	131	15	change	change	NOUN
abr-435	131	16	+	+	CCONJ
abr-435	131	17	b9complexity	b9complexity	NOUN
abr-435	131	18	+	+	CCONJ
abr-435	131	19	b10financial	b10financial	ADJ
abr-435	131	20	challenges	challenge	NOUN
abr-435	131	21	+	+	CCONJ
abr-435	131	22	b11horizon	b11horizon	PROPN
abr-435	131	23	+	+	CCONJ
abr-435	131	24	b12absrevision	b12absrevision	NOUN
abr-435	131	25	+	+	CCONJ
abr-435	131	26	b13imr	b13imr	NOUN
abr-435	131	27	+	+	CCONJ
abr-435	131	28	σbi	σbi	NOUN
abr-435	131	29	industry	industry	NOUN
abr-435	131	30	and	and	CCONJ
abr-435	131	31	year	year	NOUN
abr-435	131	32	indicators	indicator	NOUN
abr-435	131	33	+	+	CCONJ
abr-435	131	34	e	e	X
abr-435	131	35	(	(	PUNCT
abr-435	131	36	3	3	X
abr-435	131	37	)	)	PUNCT
abr-435	131	38	the	the	DET
abr-435	131	39	independent	independent	ADJ
abr-435	131	40	variables	variable	NOUN
abr-435	131	41	used	use	VERB
abr-435	131	42	in	in	ADP
abr-435	131	43	equations	equation	NOUN
abr-435	131	44	2	2	NUM
abr-435	131	45	and	and	CCONJ
abr-435	131	46	3	3	NUM
abr-435	131	47	are	be	AUX
abr-435	131	48	taken	take	VERB
abr-435	131	49	from	from	ADP
abr-435	131	50	prior	prior	ADJ
abr-435	131	51	research	research	NOUN
abr-435	131	52	.	.	PUNCT
abr-435	132	1	a	a	DET
abr-435	132	2	description	description	NOUN
abr-435	132	3	of	of	ADP
abr-435	132	4	the	the	DET
abr-435	132	5	variables	variable	NOUN
abr-435	132	6	is	be	AUX
abr-435	132	7	included	include	VERB
abr-435	132	8	in	in	ADP
abr-435	132	9	appendix	appendix	NOUN
abr-435	132	10	1	1	NUM
abr-435	132	11	.	.	PUNCT
abr-435	133	1	ln_ta	ln_ta	NOUN
abr-435	133	2	is	be	AUX
abr-435	133	3	the	the	DET
abr-435	133	4	natural	natural	ADJ
abr-435	133	5	logarithm	logarithm	NOUN
abr-435	133	6	of	of	ADP
abr-435	133	7	a	a	DET
abr-435	133	8	firm	firm	NOUN
abr-435	133	9	’s	’s	PART
abr-435	133	10	total	total	ADJ
abr-435	133	11	assets	asset	NOUN
abr-435	133	12	,	,	PUNCT
abr-435	133	13	used	use	VERB
abr-435	133	14	here	here	ADV
abr-435	133	15	as	as	ADP
abr-435	133	16	a	a	DET
abr-435	133	17	proxy	proxy	NOUN
abr-435	133	18	for	for	ADP
abr-435	133	19	firm	firm	ADJ
abr-435	133	20	size	size	NOUN
abr-435	133	21	.	.	PUNCT
abr-435	134	1	prior	prior	ADJ
abr-435	134	2	research	research	NOUN
abr-435	134	3	(	(	PUNCT
abr-435	134	4	e.g.	e.g.	ADV
abr-435	134	5	,	,	PUNCT
abr-435	134	6	kasznik	kasznik	PROPN
abr-435	134	7	&	&	CCONJ
abr-435	134	8	lev	lev	PROPN
abr-435	134	9	,	,	PUNCT
abr-435	134	10	1995	1995	NUM
abr-435	134	11	)	)	PUNCT
abr-435	134	12	provides	provide	VERB
abr-435	134	13	evidence	evidence	NOUN
abr-435	134	14	of	of	ADP
abr-435	134	15	a	a	DET
abr-435	134	16	positive	positive	ADJ
abr-435	134	17	association	association	NOUN
abr-435	134	18	between	between	ADP
abr-435	134	19	firm	firm	ADJ
abr-435	134	20	size	size	NOUN
abr-435	134	21	and	and	CCONJ
abr-435	134	22	management	management	NOUN
abr-435	134	23	guidance	guidance	NOUN
abr-435	134	24	.	.	PUNCT
abr-435	135	1	big4	big4	PROPN
abr-435	135	2	is	be	AUX
abr-435	135	3	an	an	DET
abr-435	135	4	indicator	indicator	NOUN
abr-435	135	5	variable	variable	NOUN
abr-435	135	6	that	that	PRON
abr-435	135	7	is	be	AUX
abr-435	135	8	equal	equal	ADJ
abr-435	135	9	to	to	ADP
abr-435	135	10	1	1	NUM
abr-435	135	11	if	if	SCONJ
abr-435	135	12	the	the	DET
abr-435	135	13	auditor	auditor	NOUN
abr-435	135	14	is	be	AUX
abr-435	135	15	a	a	DET
abr-435	135	16	big	big	ADJ
abr-435	135	17	4	4	NUM
abr-435	135	18	auditor	auditor	NOUN
abr-435	135	19	,	,	PUNCT
abr-435	135	20	and	and	CCONJ
abr-435	135	21	zero	zero	NUM
abr-435	135	22	otherwise	otherwise	ADV
abr-435	135	23	.	.	PUNCT
abr-435	136	1	prior	prior	ADJ
abr-435	136	2	research	research	NOUN
abr-435	136	3	shows	show	VERB
abr-435	136	4	that	that	SCONJ
abr-435	136	5	firms	firm	NOUN
abr-435	136	6	using	use	VERB
abr-435	136	7	big	big	ADJ
abr-435	136	8	4	4	NUM
abr-435	136	9	auditors	auditor	NOUN
abr-435	136	10	tend	tend	VERB
abr-435	136	11	to	to	PART
abr-435	136	12	have	have	VERB
abr-435	136	13	better	well	ADJ
abr-435	136	14	disclosures	disclosure	NOUN
abr-435	136	15	(	(	PUNCT
abr-435	136	16	e.g.	e.g.	ADV
abr-435	136	17	ajinkya	ajinkya	NOUN
abr-435	136	18	et	et	PROPN
abr-435	136	19	al	al	PROPN
abr-435	136	20	.	.	PROPN
abr-435	136	21	,	,	PUNCT
abr-435	136	22	2005	2005	NUM
abr-435	136	23	)	)	PUNCT
abr-435	136	24	.	.	PUNCT
abr-435	137	1	abschgroa	abschgroa	PROPN
abr-435	137	2	,	,	PUNCT
abr-435	137	3	the	the	DET
abr-435	137	4	absolute	absolute	ADJ
abr-435	137	5	value	value	NOUN
abr-435	137	6	of	of	ADP
abr-435	137	7	the	the	DET
abr-435	137	8	change	change	NOUN
abr-435	137	9	in	in	ADP
abr-435	137	10	return	return	NOUN
abr-435	137	11	on	on	ADP
abr-435	137	12	assets	asset	NOUN
abr-435	137	13	,	,	PUNCT
abr-435	137	14	is	be	AUX
abr-435	137	15	used	use	VERB
abr-435	137	16	as	as	ADP
abr-435	137	17	a	a	DET
abr-435	137	18	proxy	proxy	NOUN
abr-435	137	19	for	for	ADP
abr-435	137	20	shocks	shock	NOUN
abr-435	137	21	to	to	ADP
abr-435	137	22	earnings	earning	NOUN
abr-435	137	23	,	,	PUNCT
abr-435	137	24	which	which	PRON
abr-435	137	25	makes	make	VERB
abr-435	137	26	66	66	NUM
abr-435	137	27	it	it	PRON
abr-435	137	28	more	more	ADV
abr-435	137	29	difficult	difficult	ADJ
abr-435	137	30	to	to	PART
abr-435	137	31	predict	predict	VERB
abr-435	137	32	future	future	ADJ
abr-435	137	33	earnings	earning	NOUN
abr-435	137	34	(	(	PUNCT
abr-435	137	35	feng	feng	PROPN
abr-435	137	36	et	et	PROPN
abr-435	137	37	al	al	PROPN
abr-435	137	38	.	.	PROPN
abr-435	137	39	,	,	PUNCT
abr-435	137	40	2009	2009	NUM
abr-435	137	41	)	)	PUNCT
abr-435	137	42	.	.	PUNCT
abr-435	138	1	dispfor	dispfor	PROPN
abr-435	138	2	is	be	AUX
abr-435	138	3	the	the	DET
abr-435	138	4	standard	standard	ADJ
abr-435	138	5	deviation	deviation	NOUN
abr-435	138	6	of	of	ADP
abr-435	138	7	analysts	analyst	NOUN
abr-435	138	8	’	'	PUNCT
abr-435	138	9	forecast	forecast	NOUN
abr-435	138	10	before	before	ADP
abr-435	138	11	the	the	DET
abr-435	138	12	issuance	issuance	NOUN
abr-435	138	13	of	of	ADP
abr-435	138	14	management	management	NOUN
abr-435	138	15	guidance	guidance	NOUN
abr-435	138	16	.	.	PUNCT
abr-435	139	1	this	this	DET
abr-435	139	2	variable	variable	NOUN
abr-435	139	3	captures	capture	VERB
abr-435	139	4	the	the	DET
abr-435	139	5	inter	inter	ADJ
abr-435	139	6	-	-	ADJ
abr-435	139	7	analyst	analyst	ADJ
abr-435	139	8	uncertainty	uncertainty	NOUN
abr-435	139	9	in	in	ADP
abr-435	139	10	the	the	DET
abr-435	139	11	earnings	earning	NOUN
abr-435	139	12	prospects	prospect	NOUN
abr-435	139	13	of	of	ADP
abr-435	139	14	a	a	DET
abr-435	139	15	firm	firm	NOUN
abr-435	139	16	,	,	PUNCT
abr-435	139	17	indicating	indicate	VERB
abr-435	139	18	the	the	DET
abr-435	139	19	level	level	NOUN
abr-435	139	20	of	of	ADP
abr-435	139	21	difficulty	difficulty	NOUN
abr-435	139	22	of	of	ADP
abr-435	139	23	providing	provide	VERB
abr-435	139	24	accurate	accurate	ADJ
abr-435	139	25	earnings	earning	NOUN
abr-435	139	26	guidance	guidance	NOUN
abr-435	139	27	(	(	PUNCT
abr-435	139	28	e.g.	e.g.	ADV
abr-435	139	29	,	,	PUNCT
abr-435	139	30	ajinkya	ajinkya	PROPN
abr-435	139	31	&	&	CCONJ
abr-435	139	32	gift	gift	NOUN
abr-435	139	33	,	,	PUNCT
abr-435	139	34	1984	1984	NUM
abr-435	139	35	)	)	PUNCT
abr-435	139	36	.	.	PUNCT
abr-435	140	1	the	the	DET
abr-435	140	2	variables	variable	NOUN
abr-435	140	3	volatility	volatility	NOUN
abr-435	140	4	,	,	PUNCT
abr-435	140	5	organizational	organizational	ADJ
abr-435	140	6	change	change	NOUN
abr-435	140	7	,	,	PUNCT
abr-435	140	8	complexity	complexity	NOUN
abr-435	140	9	,	,	PUNCT
abr-435	140	10	and	and	CCONJ
abr-435	140	11	financial	financial	ADJ
abr-435	140	12	challenges	challenge	NOUN
abr-435	140	13	are	be	AUX
abr-435	140	14	factors	factor	NOUN
abr-435	140	15	,	,	PUNCT
abr-435	140	16	derived	derive	VERB
abr-435	140	17	from	from	ADP
abr-435	140	18	a	a	DET
abr-435	140	19	principal	principal	ADJ
abr-435	140	20	component	component	NOUN
abr-435	140	21	analysis	analysis	NOUN
abr-435	140	22	of	of	ADP
abr-435	140	23	14	14	NUM
abr-435	140	24	variables	variable	NOUN
abr-435	140	25	that	that	PRON
abr-435	140	26	proxy	proxy	NOUN
abr-435	140	27	for	for	ADP
abr-435	140	28	a	a	DET
abr-435	140	29	firm	firm	NOUN
abr-435	140	30	’s	’s	PART
abr-435	140	31	underlying	underlie	VERB
abr-435	140	32	volatility	volatility	NOUN
abr-435	140	33	and	and	CCONJ
abr-435	140	34	innate	innate	ADJ
abr-435	140	35	uncertainty	uncertainty	NOUN
abr-435	140	36	.	.	PUNCT
abr-435	141	1	more	more	ADJ
abr-435	141	2	detail	detail	NOUN
abr-435	141	3	on	on	ADP
abr-435	141	4	these	these	DET
abr-435	141	5	variables	variable	NOUN
abr-435	141	6	is	be	AUX
abr-435	141	7	included	include	VERB
abr-435	141	8	in	in	ADP
abr-435	141	9	appendix	appendix	NOUN
abr-435	141	10	2	2	NUM
abr-435	141	11	.	.	PUNCT
abr-435	141	12	two	two	NUM
abr-435	141	13	additional	additional	ADJ
abr-435	141	14	variables	variable	NOUN
abr-435	141	15	,	,	PUNCT
abr-435	141	16	horizon	horizon	NOUN
abr-435	141	17	and	and	CCONJ
abr-435	141	18	absrevision	absrevision	NOUN
abr-435	141	19	are	be	AUX
abr-435	141	20	used	use	VERB
abr-435	141	21	to	to	PART
abr-435	141	22	control	control	VERB
abr-435	141	23	for	for	ADP
abr-435	141	24	the	the	DET
abr-435	141	25	difficulty	difficulty	NOUN
abr-435	141	26	in	in	ADP
abr-435	141	27	estimating	estimate	VERB
abr-435	141	28	accurate	accurate	ADJ
abr-435	141	29	management	management	NOUN
abr-435	141	30	guidance	guidance	NOUN
abr-435	141	31	.	.	PUNCT
abr-435	142	1	horizon	horizon	NOUN
abr-435	142	2	is	be	AUX
abr-435	142	3	defined	define	VERB
abr-435	142	4	as	as	ADP
abr-435	142	5	the	the	DET
abr-435	142	6	number	number	NOUN
abr-435	142	7	of	of	ADP
abr-435	142	8	days	day	NOUN
abr-435	142	9	before	before	ADP
abr-435	142	10	the	the	DET
abr-435	142	11	fiscal	fiscal	ADJ
abr-435	142	12	period	period	NOUN
abr-435	142	13	-	-	PUNCT
abr-435	142	14	end	end	NOUN
abr-435	142	15	that	that	SCONJ
abr-435	142	16	the	the	DET
abr-435	142	17	management	management	NOUN
abr-435	142	18	guidance	guidance	NOUN
abr-435	142	19	is	be	AUX
abr-435	142	20	issued	issue	VERB
abr-435	142	21	,	,	PUNCT
abr-435	142	22	where	where	SCONJ
abr-435	142	23	a	a	DET
abr-435	142	24	larger	large	ADJ
abr-435	142	25	number	number	NOUN
abr-435	142	26	indicates	indicate	VERB
abr-435	142	27	more	more	ADV
abr-435	142	28	timely	timely	ADJ
abr-435	142	29	guidance	guidance	NOUN
abr-435	142	30	.	.	PUNCT
abr-435	143	1	guidance	guidance	NOUN
abr-435	143	2	issued	issue	VERB
abr-435	143	3	after	after	SCONJ
abr-435	143	4	the	the	DET
abr-435	143	5	fiscal	fiscal	ADJ
abr-435	143	6	period	period	NOUN
abr-435	143	7	-	-	PUNCT
abr-435	143	8	end	end	NOUN
abr-435	143	9	is	be	AUX
abr-435	143	10	not	not	PART
abr-435	143	11	excluded	exclude	VERB
abr-435	143	12	,	,	PUNCT
abr-435	143	13	and	and	CCONJ
abr-435	143	14	thus	thus	ADV
abr-435	143	15	horizon	horizon	NOUN
abr-435	143	16	can	can	AUX
abr-435	143	17	be	be	AUX
abr-435	143	18	negative	negative	ADJ
abr-435	143	19	.	.	PUNCT
abr-435	144	1	absrevision	absrevision	NOUN
abr-435	144	2	is	be	AUX
abr-435	144	3	the	the	DET
abr-435	144	4	magnitude	magnitude	NOUN
abr-435	144	5	of	of	ADP
abr-435	144	6	the	the	DET
abr-435	144	7	revision	revision	NOUN
abr-435	144	8	suggested	suggest	VERB
abr-435	144	9	by	by	ADP
abr-435	144	10	the	the	DET
abr-435	144	11	management	management	NOUN
abr-435	144	12	guidance	guidance	NOUN
abr-435	144	13	,	,	PUNCT
abr-435	144	14	defined	define	VERB
abr-435	144	15	as	as	ADP
abr-435	144	16	the	the	DET
abr-435	144	17	absolute	absolute	ADJ
abr-435	144	18	value	value	NOUN
abr-435	144	19	of	of	ADP
abr-435	144	20	management	management	NOUN
abr-435	144	21	guidance	guidance	NOUN
abr-435	144	22	less	less	ADV
abr-435	144	23	the	the	DET
abr-435	144	24	pre	pre	ADJ
abr-435	144	25	-	-	ADJ
abr-435	144	26	existing	existing	ADJ
abr-435	144	27	median	median	NOUN
abr-435	144	28	of	of	ADP
abr-435	144	29	consensus	consensus	NOUN
abr-435	144	30	analyst	analyst	NOUN
abr-435	144	31	forecast	forecast	NOUN
abr-435	144	32	deflated	deflate	VERB
abr-435	144	33	by	by	ADP
abr-435	144	34	lagged	lag	VERB
abr-435	144	35	assets	asset	NOUN
abr-435	144	36	per	per	ADP
abr-435	144	37	share	share	NOUN
abr-435	144	38	.	.	PUNCT
abr-435	145	1	both	both	DET
abr-435	145	2	horizon	horizon	NOUN
abr-435	145	3	and	and	CCONJ
abr-435	145	4	absrevision	absrevision	NOUN
abr-435	145	5	should	should	AUX
abr-435	145	6	be	be	AUX
abr-435	145	7	positively	positively	ADV
abr-435	145	8	associated	associate	VERB
abr-435	145	9	with	with	ADP
abr-435	145	10	guidance	guidance	NOUN
abr-435	145	11	error	error	NOUN
abr-435	145	12	(	(	PUNCT
abr-435	145	13	ajinkya	ajinkya	NOUN
abr-435	145	14	et	et	PROPN
abr-435	145	15	al	al	PROPN
abr-435	145	16	.	.	PROPN
abr-435	145	17	,	,	PUNCT
abr-435	145	18	2005	2005	NUM
abr-435	145	19	)	)	PUNCT
abr-435	145	20	.	.	PUNCT
abr-435	146	1	to	to	PART
abr-435	146	2	successfully	successfully	ADV
abr-435	146	3	control	control	VERB
abr-435	146	4	endogeneity	endogeneity	NOUN
abr-435	146	5	,	,	PUNCT
abr-435	146	6	at	at	ADV
abr-435	146	7	least	least	ADJ
abr-435	146	8	one	one	NUM
abr-435	146	9	independent	independent	ADJ
abr-435	146	10	variable	variable	NOUN
abr-435	146	11	should	should	AUX
abr-435	146	12	be	be	AUX
abr-435	146	13	correlated	correlate	VERB
abr-435	146	14	with	with	ADP
abr-435	146	15	the	the	DET
abr-435	146	16	dependent	dependent	ADJ
abr-435	146	17	variable	variable	NOUN
abr-435	146	18	in	in	ADP
abr-435	146	19	the	the	DET
abr-435	146	20	first	first	ADJ
abr-435	146	21	stage	stage	NOUN
abr-435	146	22	model	model	NOUN
abr-435	146	23	but	but	CCONJ
abr-435	146	24	not	not	PART
abr-435	146	25	the	the	DET
abr-435	146	26	dependent	dependent	ADJ
abr-435	146	27	variable	variable	NOUN
abr-435	146	28	in	in	ADP
abr-435	146	29	the	the	DET
abr-435	146	30	second	second	ADJ
abr-435	146	31	stage	stage	NOUN
abr-435	146	32	model	model	NOUN
abr-435	146	33	.	.	PUNCT
abr-435	147	1	in	in	ADP
abr-435	147	2	equation	equation	NOUN
abr-435	147	3	(	(	PUNCT
abr-435	147	4	2	2	NUM
abr-435	147	5	)	)	PUNCT
abr-435	147	6	,	,	PUNCT
abr-435	147	7	the	the	DET
abr-435	147	8	logarithm	logarithm	NOUN
abr-435	147	9	of	of	ADP
abr-435	147	10	the	the	DET
abr-435	147	11	number	number	NOUN
abr-435	147	12	of	of	ADP
abr-435	147	13	analysts	analyst	NOUN
abr-435	147	14	following	follow	VERB
abr-435	147	15	a	a	DET
abr-435	147	16	firm	firm	NOUN
abr-435	147	17	(	(	PUNCT
abr-435	147	18	ln_analysts	ln_analyst	NOUN
abr-435	147	19	)	)	PUNCT
abr-435	147	20	is	be	AUX
abr-435	147	21	correlated	correlate	VERB
abr-435	147	22	with	with	ADP
abr-435	147	23	the	the	DET
abr-435	147	24	dependent	dependent	ADJ
abr-435	147	25	variable	variable	NOUN
abr-435	147	26	(	(	PUNCT
abr-435	147	27	see	see	VERB
abr-435	147	28	feng	feng	PROPN
abr-435	147	29	et	et	PROPN
abr-435	147	30	al	al	PROPN
abr-435	147	31	.	.	PROPN
abr-435	147	32	,	,	PUNCT
abr-435	147	33	2009	2009	NUM
abr-435	147	34	;	;	PUNCT
abr-435	147	35	lang	lang	PROPN
abr-435	147	36	&	&	CCONJ
abr-435	147	37	lundholm	lundholm	PROPN
abr-435	147	38	,	,	PUNCT
abr-435	147	39	1996	1996	NUM
abr-435	147	40	;	;	PUNCT
abr-435	147	41	ajinkya	ajinkya	PROPN
abr-435	147	42	et	et	PROPN
abr-435	147	43	al	al	PROPN
abr-435	147	44	.	.	PROPN
abr-435	147	45	,	,	PUNCT
abr-435	147	46	2005	2005	NUM
abr-435	147	47	)	)	PUNCT
abr-435	147	48	.	.	PUNCT
abr-435	148	1	analyst	analyst	NOUN
abr-435	148	2	following	follow	VERB
abr-435	148	3	and	and	CCONJ
abr-435	148	4	management	management	NOUN
abr-435	148	5	guidance	guidance	NOUN
abr-435	148	6	errors	error	NOUN
abr-435	148	7	are	be	AUX
abr-435	148	8	not	not	PART
abr-435	148	9	significantly	significantly	ADV
abr-435	148	10	associated	associate	VERB
abr-435	148	11	(	(	PUNCT
abr-435	148	12	ajinkya	ajinkya	PROPN
abr-435	148	13	et	et	PROPN
abr-435	148	14	al	al	PROPN
abr-435	148	15	.	.	PROPN
abr-435	148	16	,	,	PUNCT
abr-435	148	17	2005	2005	NUM
abr-435	148	18	)	)	PUNCT
abr-435	148	19	.	.	PUNCT
abr-435	149	1	for	for	SCONJ
abr-435	149	2	h1	h1	NOUN
abr-435	149	3	to	to	PART
abr-435	149	4	be	be	AUX
abr-435	149	5	true	true	ADJ
abr-435	149	6	,	,	PUNCT
abr-435	149	7	the	the	DET
abr-435	149	8	erp	erp	PROPN
abr-435	149	9	coefficient	coefficient	NOUN
abr-435	149	10	,	,	PUNCT
abr-435	149	11	b1	b1	NOUN
abr-435	149	12	in	in	ADP
abr-435	149	13	equation	equation	NOUN
abr-435	149	14	(	(	PUNCT
abr-435	149	15	3	3	X
abr-435	149	16	)	)	PUNCT
abr-435	149	17	should	should	AUX
abr-435	149	18	be	be	AUX
abr-435	149	19	negative	negative	ADJ
abr-435	149	20	and	and	CCONJ
abr-435	149	21	significant	significant	ADJ
abr-435	149	22	.	.	PUNCT
abr-435	150	1	hypothesis	hypothesis	NOUN
abr-435	150	2	2	2	NUM
abr-435	150	3	for	for	ADP
abr-435	150	4	testing	testing	NOUN
abr-435	150	5	hypothesis	hypothesis	NOUN
abr-435	150	6	2	2	NUM
abr-435	150	7	,	,	PUNCT
abr-435	150	8	the	the	DET
abr-435	150	9	variable	variable	ADJ
abr-435	150	10	horizon	horizon	NOUN
abr-435	150	11	is	be	AUX
abr-435	150	12	split	split	VERB
abr-435	150	13	into	into	ADP
abr-435	150	14	two	two	NUM
abr-435	150	15	variables	variable	NOUN
abr-435	150	16	,	,	PUNCT
abr-435	150	17	fcast_horizon	fcast_horizon	NOUN
abr-435	150	18	and	and	CCONJ
abr-435	150	19	pre_horizon	pre_horizon	NOUN
abr-435	150	20	,	,	PUNCT
abr-435	150	21	where	where	SCONJ
abr-435	150	22	fcast_horizon	fcast_horizon	NOUN
abr-435	151	1	=	=	NOUN
abr-435	151	2	number	number	NOUN
abr-435	151	3	of	of	ADP
abr-435	151	4	days	day	NOUN
abr-435	151	5	from	from	ADP
abr-435	151	6	management	management	NOUN
abr-435	151	7	forecast	forecast	NOUN
abr-435	151	8	date	date	NOUN
abr-435	151	9	to	to	PART
abr-435	151	10	quarter	quarter	NOUN
abr-435	151	11	-	-	PUNCT
abr-435	151	12	end	end	NOUN
abr-435	151	13	date	date	NOUN
abr-435	151	14	,	,	PUNCT
abr-435	151	15	and	and	CCONJ
abr-435	151	16	pre_horizon	pre_horizon	X
abr-435	151	17	=	=	NOUN
abr-435	151	18	number	number	NOUN
abr-435	151	19	of	of	ADP
abr-435	151	20	days	day	NOUN
abr-435	151	21	from	from	ADP
abr-435	151	22	quarter	quarter	NOUN
abr-435	151	23	-	-	PUNCT
abr-435	151	24	end	end	NOUN
abr-435	151	25	date	date	NOUN
abr-435	151	26	to	to	PART
abr-435	151	27	preannouncement	preannouncement	VERB
abr-435	151	28	date	date	NOUN
abr-435	151	29	.	.	PUNCT
abr-435	152	1	the	the	DET
abr-435	152	2	2nd	2nd	ADJ
abr-435	152	3	stage	stage	NOUN
abr-435	152	4	regression	regression	NOUN
abr-435	152	5	,	,	PUNCT
abr-435	152	6	equation	equation	NOUN
abr-435	152	7	(	(	PUNCT
abr-435	152	8	3	3	X
abr-435	152	9	)	)	PUNCT
abr-435	152	10	is	be	AUX
abr-435	152	11	modified	modify	VERB
abr-435	152	12	to	to	PART
abr-435	152	13	include	include	VERB
abr-435	152	14	fcast_horizon	fcast_horizon	PROPN
abr-435	152	15	as	as	SCONJ
abr-435	152	16	follows	follow	VERB
abr-435	152	17	:	:	PUNCT
abr-435	152	18	fcast_horizon	fcast_horizon	PROPN
abr-435	152	19	=	=	SYM
abr-435	152	20	b0	b0	PROPN
abr-435	152	21	+	+	CCONJ
abr-435	152	22	b1erp	b1erp	PROPN
abr-435	152	23	+	+	NUM
abr-435	152	24	b2	b2	NOUN
abr-435	152	25	instown	instown	NOUN
abr-435	153	1	+	+	CCONJ
abr-435	154	1	b3ln_ta	b3ln_ta	X
abr-435	154	2	+	+	CCONJ
abr-435	154	3	b4big4	b4big4	NOUN
abr-435	154	4	+	+	CCONJ
abr-435	154	5	b5abschgroa	b5abschgroa	NOUN
abr-435	154	6	+	+	CCONJ
abr-435	154	7	b6dispfor	b6dispfor	ADP
abr-435	154	8	+	+	CCONJ
abr-435	154	9	b7volatility	b7volatility	NOUN
abr-435	154	10	+	+	CCONJ
abr-435	154	11	b8organizational	b8organizational	ADJ
abr-435	154	12	change	change	NOUN
abr-435	154	13	+	+	CCONJ
abr-435	154	14	b9complexity	b9complexity	NOUN
abr-435	154	15	+	+	CCONJ
abr-435	154	16	b10financial	b10financial	ADJ
abr-435	154	17	challenges	challenge	NOUN
abr-435	154	18	+	+	CCONJ
abr-435	154	19	b11absrevision	b11absrevision	NOUN
abr-435	154	20	+	+	CCONJ
abr-435	154	21	b12imr	b12imr	NOUN
abr-435	154	22	+	+	CCONJ
abr-435	154	23	σb	σb	ADP
abr-435	154	24	i	i	PROPN
abr-435	154	25	industry	industry	NOUN
abr-435	154	26	and	and	CCONJ
abr-435	154	27	year	year	NOUN
abr-435	154	28	indicators	indicator	NOUN
abr-435	154	29	+	+	CCONJ
abr-435	154	30	e	e	X
abr-435	154	31	(	(	PUNCT
abr-435	154	32	4	4	X
abr-435	154	33	)	)	PUNCT
abr-435	154	34	the	the	DET
abr-435	154	35	erp	erp	PROPN
abr-435	154	36	coefficient	coefficient	NOUN
abr-435	154	37	,	,	PUNCT
abr-435	154	38	b1	b1	NOUN
abr-435	154	39	in	in	ADP
abr-435	154	40	the	the	DET
abr-435	154	41	above	above	ADJ
abr-435	154	42	regression	regression	NOUN
abr-435	154	43	is	be	AUX
abr-435	154	44	expected	expect	VERB
abr-435	154	45	to	to	PART
abr-435	154	46	be	be	AUX
abr-435	154	47	positive	positive	ADJ
abr-435	154	48	and	and	CCONJ
abr-435	154	49	significant	significant	ADJ
abr-435	154	50	.	.	PUNCT
abr-435	155	1	hypothesis	hypothesis	NOUN
abr-435	155	2	3	3	NUM
abr-435	155	3	for	for	ADP
abr-435	155	4	testing	testing	NOUN
abr-435	155	5	hypothesis	hypothesis	NOUN
abr-435	155	6	3	3	NUM
abr-435	155	7	,	,	PUNCT
abr-435	155	8	the	the	DET
abr-435	155	9	following	follow	VERB
abr-435	155	10	regression	regression	NOUN
abr-435	155	11	is	be	AUX
abr-435	155	12	estimated	estimate	VERB
abr-435	155	13	:	:	PUNCT
abr-435	155	14	pre_horizon	pre_horizon	X
abr-435	155	15	=	=	SYM
abr-435	155	16	b0	b0	PROPN
abr-435	155	17	+	+	PROPN
abr-435	155	18	b1erp	b1erp	PROPN
abr-435	156	1	+	+	CCONJ
abr-435	156	2	b2instown	b2instown	VERB
abr-435	156	3	+	+	CCONJ
abr-435	156	4	b3ln_ta	b3ln_ta	X
abr-435	156	5	+	+	CCONJ
abr-435	156	6	b4big4	b4big4	NOUN
abr-435	156	7	+	+	CCONJ
abr-435	156	8	b5abschgroa	b5abschgroa	NOUN
abr-435	156	9	+	+	CCONJ
abr-435	156	10	b6dispfor	b6dispfor	ADP
abr-435	156	11	+	+	CCONJ
abr-435	156	12	b7volatility	b7volatility	NOUN
abr-435	156	13	+	+	CCONJ
abr-435	156	14	b8organizational	b8organizational	ADJ
abr-435	156	15	change	change	NOUN
abr-435	156	16	+	+	CCONJ
abr-435	156	17	b9complexity	b9complexity	NOUN
abr-435	156	18	+	+	CCONJ
abr-435	156	19	b10financial	b10financial	ADJ
abr-435	156	20	challenges	challenge	NOUN
abr-435	156	21	+	+	CCONJ
abr-435	156	22	b11absrevision	b11absrevision	NOUN
abr-435	156	23	+	+	CCONJ
abr-435	156	24	b12imr	b12imr	NOUN
abr-435	156	25	+	+	CCONJ
abr-435	156	26	σb	σb	ADP
abr-435	156	27	i	i	PROPN
abr-435	156	28	industry	industry	NOUN
abr-435	156	29	and	and	CCONJ
abr-435	156	30	year	year	NOUN
abr-435	156	31	indicators	indicator	NOUN
abr-435	156	32	+	+	CCONJ
abr-435	156	33	e	e	X
abr-435	156	34	(	(	PUNCT
abr-435	156	35	5	5	NUM
abr-435	156	36	)	)	PUNCT
abr-435	156	37	a	a	DET
abr-435	156	38	negative	negative	ADJ
abr-435	156	39	and	and	CCONJ
abr-435	156	40	significant	significant	ADJ
abr-435	156	41	coefficient	coefficient	NOUN
abr-435	156	42	on	on	ADP
abr-435	156	43	the	the	DET
abr-435	156	44	erp	erp	PROPN
abr-435	156	45	dummy	dummy	ADJ
abr-435	156	46	variable	variable	NOUN
abr-435	156	47	(	(	PUNCT
abr-435	156	48	b1	b1	NOUN
abr-435	156	49	)	)	PUNCT
abr-435	156	50	will	will	AUX
abr-435	156	51	support	support	VERB
abr-435	156	52	hypothesis	hypothesis	NOUN
abr-435	156	53	3	3	NUM
abr-435	156	54	.	.	NOUN
abr-435	156	55	67	67	NUM
abr-435	156	56	results	result	NOUN
abr-435	156	57	table	table	NOUN
abr-435	156	58	1	1	NUM
abr-435	156	59	shows	show	VERB
abr-435	156	60	descriptive	descriptive	ADJ
abr-435	156	61	statistics	statistic	NOUN
abr-435	156	62	for	for	ADP
abr-435	156	63	all	all	DET
abr-435	156	64	variables	variable	NOUN
abr-435	156	65	used	use	VERB
abr-435	156	66	in	in	ADP
abr-435	156	67	the	the	DET
abr-435	156	68	two	two	NUM
abr-435	156	69	-	-	PUNCT
abr-435	156	70	stage	stage	NOUN
abr-435	156	71	regressions	regression	NOUN
abr-435	156	72	for	for	ADP
abr-435	156	73	the	the	DET
abr-435	156	74	periods	period	NOUN
abr-435	156	75	before	before	ADV
abr-435	156	76	and	and	CCONJ
abr-435	156	77	after	after	ADP
abr-435	156	78	the	the	DET
abr-435	156	79	completion	completion	NOUN
abr-435	156	80	of	of	ADP
abr-435	156	81	erp	erp	PROPN
abr-435	156	82	implementation	implementation	NOUN
abr-435	156	83	.	.	PUNCT
abr-435	157	1	variable	variable	ADJ
abr-435	157	2	definitions	definition	NOUN
abr-435	157	3	are	be	AUX
abr-435	157	4	provided	provide	VERB
abr-435	157	5	in	in	ADP
abr-435	157	6	appendix	appendix	NOUN
abr-435	157	7	1	1	NUM
abr-435	157	8	.	.	PUNCT
abr-435	157	9	guidance	guidance	NOUN
abr-435	157	10	error	error	NOUN
abr-435	157	11	(	(	PUNCT
abr-435	157	12	abserror	abserror	NOUN
abr-435	157	13	)	)	PUNCT
abr-435	157	14	has	have	AUX
abr-435	157	15	been	be	AUX
abr-435	157	16	defined	define	VERB
abr-435	157	17	as	as	ADP
abr-435	157	18	the	the	DET
abr-435	157	19	absolute	absolute	ADJ
abr-435	157	20	value	value	NOUN
abr-435	157	21	of	of	ADP
abr-435	157	22	the	the	DET
abr-435	157	23	difference	difference	NOUN
abr-435	157	24	between	between	ADP
abr-435	157	25	realized	realize	VERB
abr-435	157	26	earnings	earning	NOUN
abr-435	157	27	per	per	ADP
abr-435	157	28	share	share	NOUN
abr-435	157	29	and	and	CCONJ
abr-435	157	30	management	management	NOUN
abr-435	157	31	guidance	guidance	NOUN
abr-435	157	32	per	per	ADP
abr-435	157	33	share	share	NOUN
abr-435	157	34	,	,	PUNCT
abr-435	157	35	deflated	deflate	VERB
abr-435	157	36	by	by	ADP
abr-435	157	37	lagged	lag	VERB
abr-435	157	38	total	total	ADJ
abr-435	157	39	assets	asset	NOUN
abr-435	157	40	per	per	ADP
abr-435	157	41	share	share	NOUN
abr-435	157	42	.	.	PUNCT
abr-435	158	1	univariate	univariate	ADJ
abr-435	158	2	comparison	comparison	NOUN
abr-435	158	3	of	of	ADP
abr-435	158	4	abserror	abserror	NOUN
abr-435	158	5	(	(	PUNCT
abr-435	158	6	table	table	NOUN
abr-435	158	7	1	1	NUM
abr-435	158	8	panel	panel	NOUN
abr-435	158	9	a	a	DET
abr-435	158	10	versus	versus	X
abr-435	158	11	panel	panel	NOUN
abr-435	158	12	b	b	NOUN
abr-435	158	13	)	)	PUNCT
abr-435	158	14	demonstrates	demonstrate	VERB
abr-435	158	15	that	that	PRON
abr-435	158	16	guidance	guidance	NOUN
abr-435	158	17	errors	error	NOUN
abr-435	158	18	decrease	decrease	VERB
abr-435	158	19	in	in	ADP
abr-435	158	20	the	the	DET
abr-435	158	21	period	period	NOUN
abr-435	158	22	immediately	immediately	ADV
abr-435	158	23	following	follow	VERB
abr-435	158	24	erp	erp	PROPN
abr-435	158	25	implementations	implementation	NOUN
abr-435	158	26	,	,	PUNCT
abr-435	158	27	suggesting	suggest	VERB
abr-435	158	28	that	that	SCONJ
abr-435	158	29	erp	erp	PROPN
abr-435	158	30	helps	help	VERB
abr-435	158	31	managers	manager	NOUN
abr-435	158	32	provide	provide	VERB
abr-435	158	33	more	more	ADV
abr-435	158	34	accurate	accurate	ADJ
abr-435	158	35	guidance	guidance	NOUN
abr-435	158	36	after	after	ADP
abr-435	158	37	erp	erp	NOUN
abr-435	158	38	adoption	adoption	NOUN
abr-435	158	39	.	.	PUNCT
abr-435	159	1	however	however	ADV
abr-435	159	2	,	,	PUNCT
abr-435	159	3	a	a	DET
abr-435	159	4	univariate	univariate	ADJ
abr-435	159	5	analysis	analysis	NOUN
abr-435	159	6	does	do	AUX
abr-435	159	7	not	not	PART
abr-435	159	8	reliably	reliably	ADV
abr-435	159	9	explain	explain	VERB
abr-435	159	10	the	the	DET
abr-435	159	11	change	change	NOUN
abr-435	159	12	in	in	ADP
abr-435	159	13	guidance	guidance	NOUN
abr-435	159	14	accuracy	accuracy	NOUN
abr-435	159	15	because	because	SCONJ
abr-435	159	16	it	it	PRON
abr-435	159	17	may	may	AUX
abr-435	159	18	be	be	AUX
abr-435	159	19	driven	drive	VERB
abr-435	159	20	by	by	ADP
abr-435	159	21	other	other	ADJ
abr-435	159	22	variables	variable	NOUN
abr-435	159	23	,	,	PUNCT
abr-435	159	24	creating	create	VERB
abr-435	159	25	a	a	DET
abr-435	159	26	correlated	correlate	VERB
abr-435	159	27	,	,	PUNCT
abr-435	159	28	omitted	omit	VERB
abr-435	159	29	variable	variable	ADJ
abr-435	159	30	problem	problem	NOUN
abr-435	159	31	.	.	PUNCT
abr-435	160	1	therefore	therefore	ADV
abr-435	160	2	,	,	PUNCT
abr-435	160	3	multivariate	multivariate	NOUN
abr-435	160	4	regressions	regression	NOUN
abr-435	160	5	are	be	AUX
abr-435	160	6	needed	need	VERB
abr-435	160	7	to	to	PART
abr-435	160	8	study	study	VERB
abr-435	160	9	the	the	DET
abr-435	160	10	relationship	relationship	NOUN
abr-435	160	11	between	between	ADP
abr-435	160	12	our	our	PRON
abr-435	160	13	dependent	dependent	ADJ
abr-435	160	14	and	and	CCONJ
abr-435	160	15	independent	independent	ADJ
abr-435	160	16	variables	variable	NOUN
abr-435	160	17	.	.	PUNCT
abr-435	161	1	table	table	NOUN
abr-435	161	2	1	1	NUM
abr-435	161	3	–	–	PUNCT
abr-435	161	4	descriptive	descriptive	ADJ
abr-435	161	5	statistics	statistic	NOUN
abr-435	161	6	panel	panel	NOUN
abr-435	161	7	a	a	X
abr-435	161	8	:	:	PUNCT
abr-435	161	9	before	before	ADP
abr-435	161	10	erp	erp	PROPN
abr-435	161	11	implementation	implementation	NOUN
abr-435	161	12	variable	variable	NOUN
abr-435	161	13	n	n	PRON
abr-435	161	14	mean	mean	VERB
abr-435	161	15	std	std	PROPN
abr-435	161	16	.	.	PROPN
abr-435	162	1	dev	dev	PROPN
abr-435	162	2	.	.	PUNCT
abr-435	162	3	min	min	PROPN
abr-435	162	4	.	.	PROPN
abr-435	162	5	max	max	PROPN
abr-435	162	6	.	.	PUNCT
abr-435	162	7	abserror	abserror	PROPN
abr-435	163	1	902	902	NUM
abr-435	163	2	0.0128	0.0128	NUM
abr-435	163	3	0.0298	0.0298	NUM
abr-435	163	4	0	0	SYM
abr-435	164	1	0.2125	0.2125	NUM
abr-435	164	2	ln_analysts	ln_analyst	NOUN
abr-435	164	3	902	902	NUM
abr-435	164	4	1.8259	1.8259	NUM
abr-435	164	5	0.7346	0.7346	NUM
abr-435	164	6	0	0	NUM
abr-435	164	7	3.3673	3.3673	NUM
abr-435	164	8	std_af	std_af	X
abr-435	165	1	902	902	NUM
abr-435	165	2	0.0669	0.0669	NUM
abr-435	165	3	0.1120	0.1120	NUM
abr-435	165	4	0	0	NUM
abr-435	165	5	2.0560	2.0560	NUM
abr-435	165	6	dispfor	dispfor	ADP
abr-435	165	7	902	902	NUM
abr-435	165	8	0.0660	0.0660	NUM
abr-435	165	9	0.1032	0.1032	NUM
abr-435	165	10	0	0	NUM
abr-435	165	11	1.4616	1.4616	NUM
abr-435	165	12	ln_ta	ln_ta	NOUN
abr-435	165	13	902	902	NUM
abr-435	165	14	7.3650	7.3650	NUM
abr-435	165	15	1.5799	1.5799	NUM
abr-435	165	16	3.9816	3.9816	NUM
abr-435	165	17	11.3012	11.3012	NUM
abr-435	165	18	absrevision	absrevision	NOUN
abr-435	165	19	902	902	NUM
abr-435	165	20	0.0031	0.0031	NUM
abr-435	165	21	0.0272	0.0272	NUM
abr-435	165	22	-0.0762	-0.0762	NOUN
abr-435	165	23	0.2133	0.2133	NUM
abr-435	165	24	instown	instown	NOUN
abr-435	165	25	902	902	NUM
abr-435	165	26	0.0845	0.0845	NUM
abr-435	165	27	0.0785	0.0785	NUM
abr-435	165	28	0	0	NUM
abr-435	165	29	0.4026	0.4026	NUM
abr-435	165	30	abschgroa	abschgroa	NOUN
abr-435	165	31	902	902	NUM
abr-435	165	32	0.0002	0.0002	NUM
abr-435	165	33	0.0009	0.0009	NUM
abr-435	165	34	0	0	NUM
abr-435	165	35	0.0204	0.0204	NUM
abr-435	165	36	financial	financial	ADJ
abr-435	165	37	challenges	challenge	NOUN
abr-435	165	38	902	902	NUM
abr-435	165	39	0.6281	0.6281	NUM
abr-435	165	40	0.7701	0.7701	NUM
abr-435	165	41	-3.4364	-3.4364	NOUN
abr-435	165	42	2.7437	2.7437	NUM
abr-435	165	43	complexity	complexity	NOUN
abr-435	165	44	902	902	NUM
abr-435	165	45	0.5343	0.5343	NUM
abr-435	165	46	1.0106	1.0106	NUM
abr-435	165	47	-1.3618	-1.3618	NOUN
abr-435	165	48	4.9056	4.9056	NUM
abr-435	165	49	organizational	organizational	ADJ
abr-435	165	50	change	change	NOUN
abr-435	165	51	902	902	NUM
abr-435	165	52	0.0332	0.0332	NUM
abr-435	165	53	0.7711	0.7711	NUM
abr-435	165	54	-1.8766	-1.8766	NOUN
abr-435	165	55	6.3817	6.3817	NUM
abr-435	165	56	volatility	volatility	NOUN
abr-435	165	57	902	902	NUM
abr-435	165	58	-0.3189	-0.3189	NOUN
abr-435	165	59	1.1488	1.1488	NUM
abr-435	165	60	-3.7094	-3.7094	NOUN
abr-435	165	61	2.8026	2.8026	NUM
abr-435	165	62	horizon	horizon	NOUN
abr-435	165	63	902	902	NUM
abr-435	165	64	16.3968	16.3968	NUM
abr-435	165	65	43.7188	43.7188	NUM
abr-435	165	66	-43	-43	SYM
abr-435	165	67	191	191	NUM
abr-435	165	68	fcast_horizon	fcast_horizon	NOUN
abr-435	165	69	734	734	NUM
abr-435	165	70	32.2538	32.2538	NUM
abr-435	165	71	34.3408	34.3408	NUM
abr-435	165	72	1	1	NUM
abr-435	165	73	191	191	NUM
abr-435	165	74	pre_horizon	pre_horizon	ADP
abr-435	165	75	168	168	NUM
abr-435	165	76	18.5424	18.5424	NUM
abr-435	165	77	42.0367	42.0367	NUM
abr-435	165	78	1	1	NUM
abr-435	165	79	43	43	NUM
abr-435	165	80	panel	panel	NOUN
abr-435	165	81	b	b	NOUN
abr-435	165	82	:	:	PUNCT
abr-435	165	83	after	after	ADP
abr-435	165	84	erp	erp	PROPN
abr-435	165	85	implementation	implementation	PROPN
abr-435	165	86	variable	variable	NOUN
abr-435	165	87	n	n	PRON
abr-435	165	88	mean	mean	VERB
abr-435	165	89	std	std	PROPN
abr-435	165	90	.	.	PROPN
abr-435	166	1	dev	dev	PROPN
abr-435	166	2	.	.	PUNCT
abr-435	166	3	min	min	PROPN
abr-435	166	4	.	.	PROPN
abr-435	166	5	max	max	PROPN
abr-435	166	6	.	.	PUNCT
abr-435	166	7	abserror	abserror	NOUN
abr-435	166	8	940	940	NUM
abr-435	166	9	0.0051	0.0051	NUM
abr-435	166	10	0.0115	0.0115	NUM
abr-435	166	11	0	0	NUM
abr-435	166	12	0.1437	0.1437	NUM
abr-435	166	13	ln_analysts	ln_analyst	NOUN
abr-435	166	14	940	940	NUM
abr-435	166	15	2.0994	2.0994	NUM
abr-435	166	16	0.8338	0.8338	NUM
abr-435	166	17	0	0	NUM
abr-435	166	18	3.8067	3.8067	NUM
abr-435	166	19	std_af	std_af	X
abr-435	166	20	940	940	NUM
abr-435	166	21	0.0827	0.0827	NUM
abr-435	166	22	0.1437	0.1437	NUM
abr-435	166	23	0	0	NUM
abr-435	166	24	3.1847	3.1847	NUM
abr-435	166	25	dispfor	dispfor	ADP
abr-435	166	26	940	940	NUM
abr-435	166	27	0.0804	0.0804	NUM
abr-435	166	28	0.1345	0.1345	NUM
abr-435	166	29	0	0	NUM
abr-435	166	30	3.1847	3.1847	NUM
abr-435	166	31	ln_ta	ln_ta	NOUN
abr-435	166	32	940	940	NUM
abr-435	166	33	7.8074	7.8074	NUM
abr-435	166	34	1.5297	1.5297	NUM
abr-435	166	35	3.6431	3.6431	NUM
abr-435	166	36	11.8803	11.8803	NUM
abr-435	166	37	absrevision	absrevision	NOUN
abr-435	166	38	940	940	NUM
abr-435	166	39	-0.0013	-0.0013	ADJ
abr-435	166	40	0.0139	0.0139	NUM
abr-435	166	41	-0.1214	-0.1214	NOUN
abr-435	167	1	0.1105	0.1105	NUM
abr-435	167	2	instown	instown	NOUN
abr-435	167	3	940	940	NUM
abr-435	167	4	0.0221	0.0221	NUM
abr-435	167	5	0.0506	0.0506	NUM
abr-435	167	6	0	0	NUM
abr-435	167	7	0.4584	0.4584	NUM
abr-435	167	8	abschgroa	abschgroa	NOUN
abr-435	167	9	940	940	NUM
abr-435	167	10	0.0002	0.0002	NUM
abr-435	167	11	0.0006	0.0006	NUM
abr-435	167	12	0	0	NUM
abr-435	167	13	0.0167	0.0167	NUM
abr-435	167	14	68	68	NUM
abr-435	167	15	financial	financial	ADJ
abr-435	167	16	challenges	challenge	NOUN
abr-435	167	17	940	940	NUM
abr-435	167	18	0.6248	0.6248	NUM
abr-435	167	19	0.7665	0.7665	NUM
abr-435	167	20	-3.5444	-3.5444	NOUN
abr-435	167	21	3.0007	3.0007	NUM
abr-435	167	22	complexity	complexity	NOUN
abr-435	167	23	940	940	NUM
abr-435	167	24	1.2398	1.2398	NUM
abr-435	167	25	1.4453	1.4453	NUM
abr-435	167	26	-1.6843	-1.6843	NOUN
abr-435	167	27	8.0460	8.0460	NUM
abr-435	167	28	organizational	organizational	ADJ
abr-435	167	29	change	change	NOUN
abr-435	167	30	940	940	NUM
abr-435	167	31	0.0882	0.0882	NUM
abr-435	167	32	0.6908	0.6908	NUM
abr-435	167	33	-1.7346	-1.7346	NOUN
abr-435	168	1	7.1868	7.1868	NUM
abr-435	168	2	volatility	volatility	NOUN
abr-435	168	3	940	940	NUM
abr-435	168	4	0.2350	0.2350	NUM
abr-435	168	5	1.3416	1.3416	NUM
abr-435	168	6	-3.6446	-3.6446	NOUN
abr-435	168	7	4.3402	4.3402	NUM
abr-435	168	8	horizon	horizon	NOUN
abr-435	168	9	940	940	NUM
abr-435	168	10	41.2783	41.2783	NUM
abr-435	168	11	59.6901	59.6901	NUM
abr-435	168	12	-17	-17	SYM
abr-435	168	13	162	162	NUM
abr-435	168	14	fcast_horizon	fcast_horizon	NOUN
abr-435	168	15	765	765	NUM
abr-435	168	16	58.0475	58.0475	NUM
abr-435	168	17	34.9062	34.9062	NUM
abr-435	168	18	7	7	NUM
abr-435	168	19	162	162	NUM
abr-435	168	20	pre_horizon	pre_horizon	ADP
abr-435	168	21	175	175	NUM
abr-435	168	22	39.5563	39.5563	NUM
abr-435	168	23	83.6112	83.6112	NUM
abr-435	168	24	1	1	NUM
abr-435	168	25	17	17	NUM
abr-435	168	26	variable	variable	ADJ
abr-435	168	27	definitions	definition	NOUN
abr-435	168	28	are	be	AUX
abr-435	168	29	provided	provide	VERB
abr-435	168	30	in	in	ADP
abr-435	168	31	appendix	appendix	ADJ
abr-435	168	32	1	1	NUM
abr-435	168	33	hypothesis	hypothesis	NOUN
abr-435	168	34	1	1	NUM
abr-435	168	35	suggests	suggest	VERB
abr-435	168	36	that	that	SCONJ
abr-435	168	37	management	management	NOUN
abr-435	168	38	guidance	guidance	NOUN
abr-435	168	39	became	become	VERB
abr-435	168	40	more	more	ADV
abr-435	168	41	accurate	accurate	ADJ
abr-435	168	42	following	follow	VERB
abr-435	168	43	erp	erp	NOUN
abr-435	168	44	implementation	implementation	NOUN
abr-435	168	45	.	.	PUNCT
abr-435	169	1	the	the	DET
abr-435	169	2	results	result	NOUN
abr-435	169	3	of	of	ADP
abr-435	169	4	a	a	DET
abr-435	169	5	two	two	NUM
abr-435	169	6	-	-	PUNCT
abr-435	169	7	stage	stage	NOUN
abr-435	169	8	least	least	ADJ
abr-435	169	9	squares	square	NOUN
abr-435	169	10	test	test	NOUN
abr-435	169	11	of	of	ADP
abr-435	169	12	h1	h1	PROPN
abr-435	169	13	are	be	AUX
abr-435	169	14	presented	present	VERB
abr-435	169	15	in	in	ADP
abr-435	169	16	table	table	NOUN
abr-435	169	17	2	2	NUM
abr-435	169	18	(	(	PUNCT
abr-435	169	19	1st	1st	ADJ
abr-435	169	20	stage	stage	NOUN
abr-435	169	21	)	)	PUNCT
abr-435	169	22	and	and	CCONJ
abr-435	169	23	table	table	NOUN
abr-435	169	24	3	3	NUM
abr-435	169	25	(	(	PUNCT
abr-435	169	26	2nd	2nd	ADJ
abr-435	169	27	stage	stage	NOUN
abr-435	169	28	)	)	PUNCT
abr-435	169	29	.	.	PUNCT
abr-435	170	1	the	the	DET
abr-435	170	2	instrument	instrument	NOUN
abr-435	170	3	variable	variable	NOUN
abr-435	170	4	for	for	ADP
abr-435	170	5	analysts	analyst	NOUN
abr-435	170	6	following	follow	VERB
abr-435	170	7	(	(	PUNCT
abr-435	170	8	ln_analysts	ln_analyst	NOUN
abr-435	170	9	)	)	PUNCT
abr-435	170	10	is	be	AUX
abr-435	170	11	significant	significant	ADJ
abr-435	170	12	,	,	PUNCT
abr-435	170	13	as	as	SCONJ
abr-435	170	14	expected	expect	VERB
abr-435	170	15	,	,	PUNCT
abr-435	170	16	confirming	confirm	VERB
abr-435	170	17	that	that	SCONJ
abr-435	170	18	it	it	PRON
abr-435	170	19	is	be	AUX
abr-435	170	20	correlated	correlate	VERB
abr-435	170	21	with	with	ADP
abr-435	170	22	the	the	DET
abr-435	170	23	choice	choice	NOUN
abr-435	170	24	to	to	PART
abr-435	170	25	provide	provide	VERB
abr-435	170	26	guidance	guidance	NOUN
abr-435	170	27	(	(	PUNCT
abr-435	170	28	guidance	guidance	NOUN
abr-435	170	29	)	)	PUNCT
abr-435	170	30	,	,	PUNCT
abr-435	170	31	the	the	DET
abr-435	170	32	dependent	dependent	ADJ
abr-435	170	33	variable	variable	NOUN
abr-435	170	34	.	.	PUNCT
abr-435	171	1	consistent	consistent	ADJ
abr-435	171	2	with	with	ADP
abr-435	171	3	the	the	DET
abr-435	171	4	literature	literature	NOUN
abr-435	171	5	,	,	PUNCT
abr-435	171	6	the	the	DET
abr-435	171	7	probit	probit	NOUN
abr-435	171	8	regression	regression	NOUN
abr-435	171	9	shows	show	VERB
abr-435	171	10	that	that	SCONJ
abr-435	171	11	management	management	NOUN
abr-435	171	12	guidance	guidance	NOUN
abr-435	171	13	is	be	AUX
abr-435	171	14	more	more	ADV
abr-435	171	15	prevalent	prevalent	ADJ
abr-435	171	16	in	in	ADP
abr-435	171	17	larger	large	ADJ
abr-435	171	18	firms	firm	NOUN
abr-435	171	19	(	(	PUNCT
abr-435	171	20	e.g.	e.g.	ADV
abr-435	171	21	,	,	PUNCT
abr-435	171	22	ajinkya	ajinkya	PROPN
abr-435	171	23	et	et	PROPN
abr-435	171	24	al	al	PROPN
abr-435	171	25	.	.	PROPN
abr-435	171	26	,	,	PUNCT
abr-435	171	27	2005	2005	NUM
abr-435	171	28	)	)	PUNCT
abr-435	171	29	.	.	PUNCT
abr-435	172	1	guidance	guidance	NOUN
abr-435	172	2	is	be	AUX
abr-435	172	3	also	also	ADV
abr-435	172	4	significantly	significantly	ADV
abr-435	172	5	correlated	correlate	VERB
abr-435	172	6	with	with	ADP
abr-435	172	7	several	several	ADJ
abr-435	172	8	other	other	ADJ
abr-435	172	9	of	of	ADP
abr-435	172	10	our	our	PRON
abr-435	172	11	independent	independent	ADJ
abr-435	172	12	variables	variable	NOUN
abr-435	172	13	shown	show	VERB
abr-435	172	14	in	in	ADP
abr-435	172	15	bold	bold	ADJ
abr-435	172	16	in	in	ADP
abr-435	172	17	table	table	NOUN
abr-435	172	18	2	2	NUM
abr-435	172	19	.	.	PUNCT
abr-435	172	20	table	table	NOUN
abr-435	172	21	2	2	NUM
abr-435	172	22	–	–	PUNCT
abr-435	172	23	probit	probit	NOUN
abr-435	172	24	regression	regression	NOUN
abr-435	172	25	(	(	PUNCT
abr-435	172	26	1st	1st	ADJ
abr-435	172	27	stage	stage	NOUN
abr-435	172	28	)	)	PUNCT
abr-435	172	29	of	of	ADP
abr-435	172	30	the	the	DET
abr-435	172	31	choice	choice	NOUN
abr-435	172	32	to	to	PART
abr-435	172	33	issue	issue	VERB
abr-435	172	34	guidance	guidance	NOUN
abr-435	172	35	variable	variable	ADJ
abr-435	172	36	coefficient	coefficient	NOUN
abr-435	172	37	wald	wald	PROPN
abr-435	172	38	chi	chi	PROPN
abr-435	172	39	-	-	PUNCT
abr-435	172	40	square	square	ADJ
abr-435	172	41	p	p	NOUN
abr-435	172	42	-	-	PUNCT
abr-435	172	43	value	value	NOUN
abr-435	172	44	intercept	intercept	NOUN
abr-435	172	45	-2.4828	-2.4828	NOUN
abr-435	172	46	162.65	162.65	NUM
abr-435	172	47	<	<	X
abr-435	172	48	.0001	.0001	X
abr-435	172	49	erp	erp	PROPN
abr-435	172	50	1.0044	1.0044	NUM
abr-435	172	51	446.44	446.44	NUM
abr-435	172	52	<	<	X
abr-435	172	53	.0001	.0001	PRON
abr-435	172	54	ln_ta	ln_ta	NOUN
abr-435	172	55	0.1004	0.1004	NUM
abr-435	172	56	15.34	15.34	NUM
abr-435	172	57	<	<	X
abr-435	172	58	.0001	.0001	X
abr-435	172	59	big4	big4	NOUN
abr-435	172	60	0.1507	0.1507	NUM
abr-435	172	61	1.76	1.76	NUM
abr-435	172	62	0.1849	0.1849	NUM
abr-435	172	63	abschgroa	abschgroa	NOUN
abr-435	172	64	46.341	46.341	NUM
abr-435	172	65	3.08	3.08	NUM
abr-435	172	66	0.0794	0.0794	NUM
abr-435	172	67	std_af	std_af	X
abr-435	173	1	-0.8778	-0.8778	NOUN
abr-435	173	2	22.64	22.64	NUM
abr-435	173	3	<	<	X
abr-435	173	4	.0001	.0001	ADJ
abr-435	173	5	financial	financial	ADJ
abr-435	173	6	challenges	challenge	NOUN
abr-435	173	7	-0.1115	-0.1115	VERB
abr-435	173	8	11.7	11.7	NUM
abr-435	173	9	0.0006	0.0006	NUM
abr-435	173	10	complexity	complexity	NOUN
abr-435	173	11	0.0054	0.0054	NUM
abr-435	173	12	0.08	0.08	NUM
abr-435	173	13	0.7803	0.7803	NUM
abr-435	173	14	organizational	organizational	ADJ
abr-435	173	15	change	change	NOUN
abr-435	173	16	-0.0361	-0.0361	NOUN
abr-435	173	17	1.88	1.88	NUM
abr-435	173	18	0.17	0.17	NUM
abr-435	173	19	volatility	volatility	NOUN
abr-435	173	20	0.1066	0.1066	NUM
abr-435	173	21	34.57	34.57	NUM
abr-435	173	22	<	<	X
abr-435	173	23	.0001	.0001	X
abr-435	173	24	instown	instown	NOUN
abr-435	173	25	-1.1286	-1.1286	NOUN
abr-435	173	26	12.26	12.26	NUM
abr-435	173	27	0.0005	0.0005	NUM
abr-435	173	28	ln_analysts	ln_analyst	NOUN
abr-435	174	1	0.1802	0.1802	NUM
abr-435	174	2	37.94	37.94	NUM
abr-435	174	3	<	<	SYM
abr-435	174	4	.0001	.0001	NOUN
abr-435	174	5	industry	industry	NOUN
abr-435	174	6	indicators	indicator	NOUN
abr-435	174	7	included	include	VERB
abr-435	174	8	year	year	NOUN
abr-435	174	9	indicators	indicator	NOUN
abr-435	174	10	included	include	VERB
abr-435	174	11	no	no	PRON
abr-435	174	12	.	.	PUNCT
abr-435	174	13	of	of	ADP
abr-435	174	14	observations	observation	NOUN
abr-435	174	15	1842	1842	NUM
abr-435	174	16	log	log	NOUN
abr-435	174	17	-	-	PUNCT
abr-435	174	18	likelihood	likelihood	NOUN
abr-435	174	19	-3433.61	-3433.61	SCONJ
abr-435	174	20	the	the	DET
abr-435	174	21	coefficient	coefficient	NOUN
abr-435	174	22	on	on	ADP
abr-435	174	23	the	the	DET
abr-435	174	24	dummy	dummy	ADJ
abr-435	174	25	variable	variable	ADJ
abr-435	174	26	erp	erp	NOUN
abr-435	174	27	in	in	ADP
abr-435	174	28	table	table	NOUN
abr-435	174	29	3	3	NUM
abr-435	174	30	is	be	AUX
abr-435	174	31	negative	negative	ADJ
abr-435	174	32	and	and	CCONJ
abr-435	174	33	significant	significant	ADJ
abr-435	174	34	at	at	ADP
abr-435	174	35	the	the	DET
abr-435	174	36	10	10	NUM
abr-435	174	37	%	%	NOUN
abr-435	174	38	level	level	NOUN
abr-435	174	39	,	,	PUNCT
abr-435	174	40	suggesting	suggest	VERB
abr-435	174	41	that	that	SCONJ
abr-435	174	42	,	,	PUNCT
abr-435	174	43	on	on	ADP
abr-435	174	44	average	average	ADJ
abr-435	174	45	,	,	PUNCT
abr-435	174	46	erp	erp	PROPN
abr-435	174	47	implementations	implementation	NOUN
abr-435	174	48	help	help	VERB
abr-435	174	49	firms	firm	NOUN
abr-435	174	50	improve	improve	VERB
abr-435	174	51	the	the	DET
abr-435	174	52	accuracy	accuracy	NOUN
abr-435	174	53	of	of	ADP
abr-435	174	54	management	management	NOUN
abr-435	174	55	guidance	guidance	NOUN
abr-435	174	56	,	,	PUNCT
abr-435	174	57	which	which	PRON
abr-435	174	58	is	be	AUX
abr-435	174	59	consistent	consistent	ADJ
abr-435	174	60	with	with	ADP
abr-435	174	61	hypothesis	hypothesis	NOUN
abr-435	174	62	1	1	NUM
abr-435	174	63	.	.	PUNCT
abr-435	175	1	the	the	DET
abr-435	175	2	fact	fact	NOUN
abr-435	175	3	that	that	SCONJ
abr-435	175	4	the	the	DET
abr-435	175	5	coefficient	coefficient	NOUN
abr-435	175	6	on	on	ADP
abr-435	175	7	the	the	DET
abr-435	175	8	inverse	inverse	NOUN
abr-435	175	9	mill	mill	NOUN
abr-435	175	10	’s	’s	PART
abr-435	175	11	ratio	ratio	NOUN
abr-435	175	12	(	(	PUNCT
abr-435	175	13	imr	imr	NOUN
abr-435	175	14	)	)	PUNCT
abr-435	175	15	is	be	AUX
abr-435	175	16	significant	significant	ADJ
abr-435	175	17	indicates	indicate	VERB
abr-435	175	18	that	that	SCONJ
abr-435	175	19	self	self	NOUN
abr-435	175	20	-	-	PUNCT
abr-435	175	21	selection	selection	NOUN
abr-435	175	22	in	in	ADP
abr-435	175	23	the	the	DET
abr-435	175	24	choice	choice	NOUN
abr-435	175	25	to	to	PART
abr-435	175	26	issue	issue	VERB
abr-435	175	27	guidance	guidance	NOUN
abr-435	175	28	does	do	AUX
abr-435	175	29	affect	affect	VERB
abr-435	175	30	management	management	NOUN
abr-435	175	31	guidance	guidance	NOUN
abr-435	175	32	error	error	NOUN
abr-435	175	33	.	.	PUNCT
abr-435	176	1	69	69	NUM
abr-435	176	2	table	table	NOUN
abr-435	176	3	3	3	NUM
abr-435	176	4	–	–	PUNCT
abr-435	176	5	ols	ol	NOUN
abr-435	176	6	regression	regression	NOUN
abr-435	176	7	(	(	PUNCT
abr-435	176	8	2nd	2nd	ADJ
abr-435	176	9	stage	stage	NOUN
abr-435	176	10	)	)	PUNCT
abr-435	176	11	of	of	ADP
abr-435	176	12	management	management	NOUN
abr-435	176	13	forecast	forecast	NOUN
abr-435	176	14	error	error	NOUN
abr-435	176	15	(	(	PUNCT
abr-435	176	16	abserror	abserror	NOUN
abr-435	176	17	)	)	PUNCT
abr-435	176	18	variable	variable	NOUN
abr-435	176	19	coefficient	coefficient	NOUN
abr-435	176	20	t	t	NOUN
abr-435	176	21	-	-	PUNCT
abr-435	176	22	stat	stat	NOUN
abr-435	176	23	p	p	NOUN
abr-435	176	24	-	-	PUNCT
abr-435	176	25	value	value	NOUN
abr-435	176	26	intercept	intercept	NOUN
abr-435	176	27	-0.0089	-0.0089	NOUN
abr-435	176	28	-1	-1	PUNCT
abr-435	176	29	0.3166	0.3166	NUM
abr-435	176	30	erp	erp	PROPN
abr-435	176	31	-0.0024	-0.0024	NOUN
abr-435	176	32	-1.74	-1.74	PUNCT
abr-435	176	33	0.0816	0.0816	NUM
abr-435	176	34	instown	instown	NOUN
abr-435	176	35	-0.0145	-0.0145	NOUN
abr-435	176	36	-1.92	-1.92	NUM
abr-435	176	37	0.0544	0.0544	NUM
abr-435	176	38	ln_ta	ln_ta	NOUN
abr-435	176	39	0.0001	0.0001	NUM
abr-435	176	40	0.14	0.14	NUM
abr-435	176	41	0.8906	0.8906	NUM
abr-435	176	42	big4	big4	NOUN
abr-435	176	43	0.0023	0.0023	NUM
abr-435	176	44	1.22	1.22	NUM
abr-435	176	45	0.2217	0.2217	NUM
abr-435	176	46	abschgroa	abschgroa	NOUN
abr-435	176	47	9.6957	9.6957	NUM
abr-435	176	48	16.78	16.78	NUM
abr-435	176	49	<	<	X
abr-435	176	50	.0001	.0001	NOUN
abr-435	176	51	dispfor	dispfor	VERB
abr-435	176	52	0.0286	0.0286	NUM
abr-435	176	53	8	8	NUM
abr-435	176	54	<	<	NOUN
abr-435	176	55	.0001	.0001	ADJ
abr-435	176	56	financial	financial	ADJ
abr-435	176	57	challenges	challenge	NOUN
abr-435	176	58	-0.0042	-0.0042	PUNCT
abr-435	177	1	-7.57	-7.57	X
abr-435	177	2	<	<	X
abr-435	177	3	.0001	.0001	X
abr-435	177	4	complexity	complexity	NOUN
abr-435	177	5	0.0016	0.0016	NUM
abr-435	177	6	4.57	4.57	NUM
abr-435	177	7	<	<	X
abr-435	177	8	.0001	.0001	X
abr-435	177	9	organizational	organizational	ADJ
abr-435	177	10	change	change	NOUN
abr-435	177	11	0.0010	0.0010	NUM
abr-435	177	12	2.2	2.2	NUM
abr-435	177	13	0.0283	0.0283	NUM
abr-435	177	14	volatility	volatility	NOUN
abr-435	177	15	-0.0004	-0.0004	NOUN
abr-435	177	16	-1.32	-1.32	VERB
abr-435	177	17	0.188	0.188	NUM
abr-435	177	18	horizon	horizon	NOUN
abr-435	177	19	0.00002	0.00002	NUM
abr-435	177	20	4.8	4.8	NUM
abr-435	177	21	<	<	NOUN
abr-435	177	22	.0001	.0001	PRON
abr-435	177	23	absrevision	absrevision	NOUN
abr-435	177	24	0.4038	0.4038	PROPN
abr-435	177	25	19.92	19.92	NUM
abr-435	177	26	<	<	X
abr-435	177	27	.0001	.0001	PROPN
abr-435	177	28	imr	imr	NOUN
abr-435	177	29	0.0057	0.0057	NUM
abr-435	177	30	3.95	3.95	NUM
abr-435	177	31	<	<	NOUN
abr-435	177	32	.0001	.0001	NOUN
abr-435	177	33	industry	industry	NOUN
abr-435	177	34	indicators	indicator	NOUN
abr-435	177	35	included	include	VERB
abr-435	177	36	year	year	NOUN
abr-435	177	37	indicators	indicator	NOUN
abr-435	177	38	included	include	VERB
abr-435	177	39	no	no	PRON
abr-435	177	40	.	.	PUNCT
abr-435	177	41	of	of	ADP
abr-435	177	42	observations	observation	NOUN
abr-435	177	43	1842	1842	NUM
abr-435	177	44	adjusted	adjust	VERB
abr-435	177	45	r2	r2	NOUN
abr-435	177	46	0.335	0.335	NUM
abr-435	177	47	table	table	NOUN
abr-435	177	48	4	4	NUM
abr-435	177	49	shows	show	VERB
abr-435	177	50	the	the	DET
abr-435	177	51	results	result	NOUN
abr-435	177	52	of	of	ADP
abr-435	177	53	the	the	DET
abr-435	177	54	2nd	2nd	ADJ
abr-435	177	55	stage	stage	NOUN
abr-435	177	56	of	of	ADP
abr-435	177	57	the	the	DET
abr-435	177	58	two	two	NUM
abr-435	177	59	-	-	PUNCT
abr-435	177	60	stage	stage	NOUN
abr-435	177	61	regression	regression	NOUN
abr-435	177	62	(	(	PUNCT
abr-435	177	63	equation	equation	NOUN
abr-435	177	64	4	4	NUM
abr-435	177	65	)	)	PUNCT
abr-435	177	66	for	for	ADP
abr-435	177	67	fcast_horizon	fcast_horizon	PROPN
abr-435	177	68	,	,	PUNCT
abr-435	177	69	the	the	DET
abr-435	177	70	number	number	NOUN
abr-435	177	71	of	of	ADP
abr-435	177	72	days	day	NOUN
abr-435	177	73	to	to	PART
abr-435	177	74	end	end	VERB
abr-435	177	75	of	of	ADP
abr-435	177	76	the	the	DET
abr-435	177	77	quarter	quarter	NOUN
abr-435	177	78	from	from	ADP
abr-435	177	79	the	the	DET
abr-435	177	80	date	date	NOUN
abr-435	177	81	of	of	ADP
abr-435	177	82	the	the	DET
abr-435	177	83	forecast	forecast	NOUN
abr-435	177	84	.	.	PUNCT
abr-435	178	1	although	although	SCONJ
abr-435	178	2	univariate	univariate	ADJ
abr-435	178	3	results	result	NOUN
abr-435	178	4	in	in	ADP
abr-435	178	5	table	table	NOUN
abr-435	178	6	1	1	NUM
abr-435	178	7	show	show	VERB
abr-435	178	8	that	that	SCONJ
abr-435	178	9	the	the	DET
abr-435	178	10	forecast	forecast	NOUN
abr-435	178	11	horizon	horizon	NOUN
abr-435	178	12	increased	increase	VERB
abr-435	178	13	from	from	ADP
abr-435	178	14	32.25	32.25	NUM
abr-435	178	15	days	day	NOUN
abr-435	178	16	before	before	ADP
abr-435	178	17	to	to	ADP
abr-435	178	18	58.05	58.05	NUM
abr-435	178	19	days	day	NOUN
abr-435	178	20	after	after	ADP
abr-435	178	21	erp	erp	PROPN
abr-435	178	22	implementation	implementation	NOUN
abr-435	178	23	,	,	PUNCT
abr-435	178	24	supporting	support	VERB
abr-435	178	25	hypothesis	hypothesis	NOUN
abr-435	178	26	2	2	NUM
abr-435	178	27	,	,	PUNCT
abr-435	178	28	the	the	DET
abr-435	178	29	results	result	NOUN
abr-435	178	30	of	of	ADP
abr-435	178	31	multivariate	multivariate	NOUN
abr-435	178	32	regression	regression	NOUN
abr-435	178	33	of	of	ADP
abr-435	178	34	fcast_horizon	fcast_horizon	NOUN
abr-435	178	35	in	in	ADP
abr-435	178	36	table	table	NOUN
abr-435	178	37	4	4	NUM
abr-435	178	38	do	do	AUX
abr-435	178	39	not	not	PART
abr-435	178	40	confirm	confirm	VERB
abr-435	178	41	the	the	DET
abr-435	178	42	hypothesis	hypothesis	NOUN
abr-435	178	43	.	.	PUNCT
abr-435	179	1	the	the	DET
abr-435	179	2	erp	erp	PROPN
abr-435	179	3	coefficient	coefficient	NOUN
abr-435	179	4	,	,	PUNCT
abr-435	179	5	though	though	SCONJ
abr-435	179	6	positive	positive	ADJ
abr-435	179	7	,	,	PUNCT
abr-435	179	8	is	be	AUX
abr-435	179	9	not	not	PART
abr-435	179	10	significant	significant	ADJ
abr-435	179	11	.	.	PUNCT
abr-435	180	1	table	table	NOUN
abr-435	180	2	4	4	NUM
abr-435	180	3	–	–	PUNCT
abr-435	180	4	ols	ol	NOUN
abr-435	180	5	regression	regression	NOUN
abr-435	180	6	(	(	PUNCT
abr-435	180	7	2nd	2nd	ADJ
abr-435	180	8	stage	stage	NOUN
abr-435	180	9	)	)	PUNCT
abr-435	180	10	of	of	ADP
abr-435	180	11	management	management	NOUN
abr-435	180	12	forecast	forecast	NOUN
abr-435	180	13	horizon	horizon	NOUN
abr-435	180	14	(	(	PUNCT
abr-435	180	15	fcast_horizon	fcast_horizon	NOUN
abr-435	180	16	)	)	PUNCT
abr-435	180	17	variable	variable	ADJ
abr-435	180	18	coefficient	coefficient	NOUN
abr-435	180	19	t	t	NOUN
abr-435	180	20	-	-	PUNCT
abr-435	180	21	stat	stat	NOUN
abr-435	180	22	p	p	NOUN
abr-435	180	23	-	-	PUNCT
abr-435	180	24	value	value	NOUN
abr-435	180	25	intercept	intercept	NOUN
abr-435	180	26	77.1915	77.1915	NUM
abr-435	180	27	2.2	2.2	NUM
abr-435	180	28	0.0277	0.0277	NUM
abr-435	180	29	erp	erp	NOUN
abr-435	180	30	5.5139	5.5139	NUM
abr-435	180	31	0.56	0.56	NUM
abr-435	180	32	0.5746	0.5746	NUM
abr-435	180	33	instown	instown	NOUN
abr-435	180	34	-82.7839	-82.7839	PUNCT
abr-435	180	35	-2.97	-2.97	NOUN
abr-435	180	36	0.003	0.003	NUM
abr-435	180	37	ln_ta	ln_ta	PROPN
abr-435	180	38	-0.1062	-0.1062	NOUN
abr-435	181	1	-0.05	-0.05	NOUN
abr-435	181	2	0.9586	0.9586	NUM
abr-435	181	3	big4	big4	NOUN
abr-435	181	4	-5.4671	-5.4671	NOUN
abr-435	181	5	-0.94	-0.94	NUM
abr-435	181	6	0.3449	0.3449	NUM
abr-435	181	7	abschgroa	abschgroa	NOUN
abr-435	181	8	3036.0372	3036.0372	NUM
abr-435	181	9	1.03	1.03	NUM
abr-435	181	10	0.3047	0.3047	NUM
abr-435	181	11	dispfor	dispfor	ADP
abr-435	181	12	2.8656	2.8656	NUM
abr-435	181	13	0.19	0.19	NUM
abr-435	181	14	0.852	0.852	NUM
abr-435	181	15	financial	financial	ADJ
abr-435	181	16	challenges	challenge	NOUN
abr-435	181	17	-5.7780	-5.7780	NOUN
abr-435	181	18	-2.73	-2.73	NUM
abr-435	181	19	0.0064	0.0064	NUM
abr-435	181	20	complexity	complexity	NOUN
abr-435	181	21	1.3250	1.3250	NUM
abr-435	181	22	1.25	1.25	NUM
abr-435	181	23	0.2108	0.2108	NUM
abr-435	181	24	organizational	organizational	ADJ
abr-435	181	25	change	change	NOUN
abr-435	181	26	1.9915	1.9915	NUM
abr-435	181	27	1.34	1.34	NUM
abr-435	181	28	0.182	0.182	NUM
abr-435	181	29	volatility	volatility	NOUN
abr-435	181	30	-1.3895	-1.3895	NOUN
abr-435	181	31	-0.96	-0.96	NUM
abr-435	181	32	0.3385	0.3385	NUM
abr-435	181	33	70	70	NUM
abr-435	181	34	absrevision	absrevision	NOUN
abr-435	181	35	444.2482	444.2482	NUM
abr-435	181	36	7.07	7.07	NUM
abr-435	181	37	<	<	X
abr-435	181	38	.0001	.0001	PROPN
abr-435	181	39	imr	imr	NOUN
abr-435	181	40	-16.1390	-16.1390	PUNCT
abr-435	181	41	-1.36	-1.36	NUM
abr-435	181	42	0.1733	0.1733	NUM
abr-435	181	43	industry	industry	NOUN
abr-435	181	44	indicators	indicator	NOUN
abr-435	181	45	included	include	VERB
abr-435	181	46	year	year	NOUN
abr-435	181	47	indicators	indicator	NOUN
abr-435	181	48	included	include	VERB
abr-435	181	49	no	no	PRON
abr-435	181	50	.	.	PUNCT
abr-435	181	51	of	of	ADP
abr-435	181	52	observations	observation	NOUN
abr-435	181	53	1499	1499	NUM
abr-435	181	54	adjusted	adjust	VERB
abr-435	181	55	r2	r2	PROPN
abr-435	181	56	0.089	0.089	NUM
abr-435	181	57	table	table	NOUN
abr-435	181	58	5	5	NUM
abr-435	181	59	shows	show	VERB
abr-435	181	60	the	the	DET
abr-435	181	61	regression	regression	NOUN
abr-435	181	62	results	result	NOUN
abr-435	181	63	of	of	ADP
abr-435	181	64	the	the	DET
abr-435	181	65	2nd	2nd	ADJ
abr-435	181	66	stage	stage	NOUN
abr-435	181	67	of	of	ADP
abr-435	181	68	the	the	DET
abr-435	181	69	two	two	NUM
abr-435	181	70	-	-	PUNCT
abr-435	181	71	stage	stage	NOUN
abr-435	181	72	regression	regression	NOUN
abr-435	181	73	(	(	PUNCT
abr-435	181	74	equation	equation	NOUN
abr-435	181	75	5	5	NUM
abr-435	181	76	)	)	PUNCT
abr-435	181	77	for	for	ADP
abr-435	181	78	pre_horizon	pre_horizon	NOUN
abr-435	181	79	,	,	PUNCT
abr-435	181	80	the	the	DET
abr-435	181	81	number	number	NOUN
abr-435	181	82	of	of	ADP
abr-435	181	83	days	day	NOUN
abr-435	181	84	after	after	ADP
abr-435	181	85	quarter	quarter	NOUN
abr-435	181	86	-	-	PUNCT
abr-435	181	87	end	end	NOUN
abr-435	181	88	to	to	ADP
abr-435	181	89	the	the	DET
abr-435	181	90	date	date	NOUN
abr-435	181	91	of	of	ADP
abr-435	181	92	preannouncement	preannouncement	NOUN
abr-435	181	93	.	.	PUNCT
abr-435	182	1	the	the	DET
abr-435	182	2	coefficient	coefficient	NOUN
abr-435	182	3	on	on	ADP
abr-435	182	4	the	the	DET
abr-435	182	5	erp	erp	PROPN
abr-435	182	6	dummy	dummy	NOUN
abr-435	182	7	is	be	AUX
abr-435	182	8	negative	negative	ADJ
abr-435	182	9	and	and	CCONJ
abr-435	182	10	significant	significant	ADJ
abr-435	182	11	at	at	ADP
abr-435	182	12	the	the	DET
abr-435	182	13	5	5	NUM
abr-435	182	14	%	%	NOUN
abr-435	182	15	level	level	NOUN
abr-435	182	16	,	,	PUNCT
abr-435	182	17	which	which	PRON
abr-435	182	18	supports	support	VERB
abr-435	182	19	hypothesis	hypothesis	NOUN
abr-435	182	20	3	3	NUM
abr-435	182	21	.	.	PUNCT
abr-435	183	1	the	the	DET
abr-435	183	2	evidence	evidence	NOUN
abr-435	183	3	shows	show	VERB
abr-435	183	4	that	that	SCONJ
abr-435	183	5	preannouncements	preannouncement	NOUN
abr-435	183	6	are	be	AUX
abr-435	183	7	issued	issue	VERB
abr-435	183	8	sooner	soon	ADV
abr-435	183	9	in	in	ADP
abr-435	183	10	the	the	DET
abr-435	183	11	period	period	NOUN
abr-435	183	12	following	follow	VERB
abr-435	183	13	erp	erp	PROPN
abr-435	183	14	implementation	implementation	NOUN
abr-435	183	15	compared	compare	VERB
abr-435	183	16	to	to	ADP
abr-435	183	17	prior	prior	ADJ
abr-435	183	18	periods	period	NOUN
abr-435	183	19	.	.	PUNCT
abr-435	184	1	table	table	NOUN
abr-435	184	2	5	5	NUM
abr-435	184	3	–	–	PUNCT
abr-435	184	4	ols	ol	NOUN
abr-435	184	5	regression	regression	NOUN
abr-435	184	6	(	(	PUNCT
abr-435	184	7	2nd	2nd	ADJ
abr-435	184	8	stage	stage	NOUN
abr-435	184	9	)	)	PUNCT
abr-435	184	10	of	of	ADP
abr-435	184	11	preannouncement	preannouncement	NOUN
abr-435	184	12	horizon	horizon	NOUN
abr-435	184	13	(	(	PUNCT
abr-435	184	14	pre_horizon	pre_horizon	NOUN
abr-435	184	15	)	)	PUNCT
abr-435	184	16	variable	variable	ADJ
abr-435	184	17	coefficient	coefficient	NOUN
abr-435	184	18	t	t	NOUN
abr-435	184	19	-	-	PUNCT
abr-435	184	20	stat	stat	NOUN
abr-435	184	21	p	p	NOUN
abr-435	184	22	-	-	PUNCT
abr-435	184	23	value	value	NOUN
abr-435	184	24	intercept	intercept	NOUN
abr-435	184	25	194.1816	194.1816	NUM
abr-435	184	26	1.55	1.55	NUM
abr-435	184	27	0.1214	0.1214	NUM
abr-435	184	28	erp	erp	NOUN
abr-435	184	29	-69.4219	-69.4219	SYM
abr-435	184	30	-2.04	-2.04	NUM
abr-435	184	31	0.0426	0.0426	NUM
abr-435	185	1	instown	instown	NOUN
abr-435	185	2	-47.1383	-47.1383	INTJ
abr-435	185	3	-0.62	-0.62	NUM
abr-435	185	4	0.5341	0.5341	NUM
abr-435	185	5	ln_ta	ln_ta	NOUN
abr-435	185	6	-5.6915	-5.6915	NOUN
abr-435	186	1	-0.77	-0.77	NUM
abr-435	186	2	0.4432	0.4432	NUM
abr-435	186	3	big4	big4	NOUN
abr-435	186	4	14.5375	14.5375	NUM
abr-435	186	5	0.43	0.43	NUM
abr-435	186	6	0.6642	0.6642	NUM
abr-435	186	7	abschgroa	abschgroa	NOUN
abr-435	186	8	-4353.4860	-4353.4860	X
abr-435	186	9	-1.01	-1.01	ADP
abr-435	186	10	0.3142	0.3142	NUM
abr-435	186	11	dispfor	dispfor	VERB
abr-435	186	12	8.6675	8.6675	NUM
abr-435	186	13	0.27	0.27	NUM
abr-435	186	14	0.7905	0.7905	NUM
abr-435	186	15	financial	financial	ADJ
abr-435	186	16	challenges	challenge	NOUN
abr-435	186	17	-8.2207	-8.2207	VERB
abr-435	186	18	-0.95	-0.95	NUM
abr-435	186	19	0.3427	0.3427	NUM
abr-435	186	20	complexity	complexity	NOUN
abr-435	186	21	4.5111	4.5111	NUM
abr-435	186	22	1.13	1.13	NUM
abr-435	186	23	0.2602	0.2602	NUM
abr-435	186	24	organizational	organizational	ADJ
abr-435	186	25	change	change	NOUN
abr-435	186	26	21.8187	21.8187	NUM
abr-435	186	27	3.73	3.73	NUM
abr-435	186	28	0.0002	0.0002	NUM
abr-435	186	29	volatility	volatility	NOUN
abr-435	186	30	16.7339	16.7339	NUM
abr-435	186	31	3.17	3.17	NUM
abr-435	186	32	0.0017	0.0017	NUM
abr-435	186	33	absrevision	absrevision	NOUN
abr-435	186	34	111.3202	111.3202	NUM
abr-435	186	35	0.42	0.42	NUM
abr-435	186	36	0.6734	0.6734	NUM
abr-435	186	37	imr	imr	NOUN
abr-435	186	38	-70.6082	-70.6082	PUNCT
abr-435	186	39	-1.72	-1.72	ADP
abr-435	186	40	0.0865	0.0865	NUM
abr-435	186	41	industry	industry	NOUN
abr-435	186	42	indicators	indicator	NOUN
abr-435	186	43	included	include	VERB
abr-435	186	44	year	year	NOUN
abr-435	186	45	indicators	indicator	NOUN
abr-435	186	46	included	include	VERB
abr-435	186	47	no	no	PRON
abr-435	186	48	.	.	PUNCT
abr-435	186	49	of	of	ADP
abr-435	186	50	observations	observation	NOUN
abr-435	186	51	343	343	NUM
abr-435	186	52	adjusted	adjust	VERB
abr-435	186	53	r2	r2	PROPN
abr-435	186	54	0.2975	0.2975	NUM
abr-435	186	55	conclusion	conclusion	NOUN
abr-435	186	56	this	this	DET
abr-435	186	57	study	study	NOUN
abr-435	186	58	examined	examine	VERB
abr-435	186	59	the	the	DET
abr-435	186	60	relationship	relationship	NOUN
abr-435	186	61	between	between	ADP
abr-435	186	62	erp	erp	PROPN
abr-435	186	63	system	system	NOUN
abr-435	186	64	implementations	implementation	NOUN
abr-435	186	65	and	and	CCONJ
abr-435	186	66	voluntary	voluntary	ADJ
abr-435	186	67	disclosure	disclosure	NOUN
abr-435	186	68	behavior	behavior	NOUN
abr-435	186	69	of	of	ADP
abr-435	186	70	managers	manager	NOUN
abr-435	186	71	while	while	SCONJ
abr-435	186	72	recognizing	recognize	VERB
abr-435	186	73	the	the	DET
abr-435	186	74	distinction	distinction	NOUN
abr-435	186	75	between	between	ADP
abr-435	186	76	management	management	NOUN
abr-435	186	77	guidance	guidance	NOUN
abr-435	186	78	,	,	PUNCT
abr-435	186	79	forecasts	forecast	NOUN
abr-435	186	80	,	,	PUNCT
abr-435	186	81	and	and	CCONJ
abr-435	186	82	preannouncements	preannouncement	NOUN
abr-435	186	83	.	.	PUNCT
abr-435	187	1	using	use	VERB
abr-435	187	2	a	a	DET
abr-435	187	3	two	two	NUM
abr-435	187	4	-	-	PUNCT
abr-435	187	5	stage	stage	NOUN
abr-435	187	6	empirical	empirical	ADJ
abr-435	187	7	design	design	NOUN
abr-435	187	8	to	to	PART
abr-435	187	9	control	control	VERB
abr-435	187	10	for	for	ADP
abr-435	187	11	endogeneity	endogeneity	NOUN
abr-435	187	12	between	between	ADP
abr-435	187	13	the	the	DET
abr-435	187	14	choice	choice	NOUN
abr-435	187	15	to	to	PART
abr-435	187	16	issue	issue	VERB
abr-435	187	17	guidance	guidance	NOUN
abr-435	187	18	and	and	CCONJ
abr-435	187	19	management	management	NOUN
abr-435	187	20	guidance	guidance	NOUN
abr-435	187	21	error	error	NOUN
abr-435	187	22	,	,	PUNCT
abr-435	187	23	the	the	DET
abr-435	187	24	absolute	absolute	ADJ
abr-435	187	25	guidance	guidance	NOUN
abr-435	187	26	errors	error	NOUN
abr-435	187	27	were	be	AUX
abr-435	187	28	found	find	VERB
abr-435	187	29	to	to	PART
abr-435	187	30	be	be	AUX
abr-435	187	31	lower	low	ADJ
abr-435	187	32	in	in	ADP
abr-435	187	33	the	the	DET
abr-435	187	34	periods	period	NOUN
abr-435	187	35	following	follow	VERB
abr-435	187	36	erp	erp	PROPN
abr-435	187	37	implementations	implementation	NOUN
abr-435	187	38	compared	compare	VERB
abr-435	187	39	to	to	ADP
abr-435	187	40	prior	prior	ADJ
abr-435	187	41	periods	period	NOUN
abr-435	187	42	.	.	PUNCT
abr-435	188	1	erp	erp	PROPN
abr-435	188	2	systems	system	NOUN
abr-435	188	3	were	be	AUX
abr-435	188	4	also	also	ADV
abr-435	188	5	found	find	VERB
abr-435	188	6	to	to	PART
abr-435	188	7	have	have	AUX
abr-435	188	8	enabled	enable	VERB
abr-435	188	9	managers	manager	NOUN
abr-435	188	10	to	to	PART
abr-435	188	11	make	make	VERB
abr-435	188	12	preannouncements	preannouncement	NOUN
abr-435	188	13	promptly	promptly	ADV
abr-435	188	14	71	71	NUM
abr-435	188	15	following	follow	VERB
abr-435	188	16	the	the	DET
abr-435	188	17	close	close	NOUN
abr-435	188	18	of	of	ADP
abr-435	188	19	a	a	DET
abr-435	188	20	fiscal	fiscal	ADJ
abr-435	188	21	quarter	quarter	NOUN
abr-435	188	22	.	.	PUNCT
abr-435	189	1	these	these	DET
abr-435	189	2	results	result	NOUN
abr-435	189	3	are	be	AUX
abr-435	189	4	consistent	consistent	ADJ
abr-435	189	5	with	with	ADP
abr-435	189	6	the	the	DET
abr-435	189	7	improved	improved	ADJ
abr-435	189	8	speed	speed	NOUN
abr-435	189	9	and	and	CCONJ
abr-435	189	10	accuracy	accuracy	NOUN
abr-435	189	11	that	that	SCONJ
abr-435	189	12	erp	erp	PROPN
abr-435	189	13	systems	system	NOUN
abr-435	189	14	brought	bring	VERB
abr-435	189	15	to	to	ADP
abr-435	189	16	the	the	DET
abr-435	189	17	consolidation	consolidation	NOUN
abr-435	189	18	and	and	CCONJ
abr-435	189	19	preparation	preparation	NOUN
abr-435	189	20	of	of	ADP
abr-435	189	21	financial	financial	ADJ
abr-435	189	22	statements	statement	NOUN
abr-435	189	23	.	.	PUNCT
abr-435	190	1	references	reference	NOUN
abr-435	190	2	ajinkya	ajinkya	PROPN
abr-435	190	3	,	,	PUNCT
abr-435	190	4	b.	b.	PROPN
abr-435	190	5	,	,	PUNCT
abr-435	190	6	bhojraj	bhojraj	PROPN
abr-435	190	7	,	,	PUNCT
abr-435	190	8	s.	s.	PROPN
abr-435	190	9	,	,	PUNCT
abr-435	190	10	&	&	CCONJ
abr-435	190	11	sengupta	sengupta	PROPN
abr-435	190	12	,	,	PUNCT
abr-435	190	13	p.	p.	NOUN
abr-435	190	14	(	(	PUNCT
abr-435	190	15	2005	2005	NUM
abr-435	190	16	)	)	PUNCT
abr-435	190	17	.	.	PUNCT
abr-435	191	1	the	the	DET
abr-435	191	2	association	association	NOUN
abr-435	191	3	between	between	ADP
abr-435	191	4	outside	outside	ADJ
abr-435	191	5	directors	director	NOUN
abr-435	191	6	,	,	PUNCT
abr-435	191	7	institutional	institutional	ADJ
abr-435	191	8	investors	investor	NOUN
abr-435	191	9	,	,	PUNCT
abr-435	191	10	and	and	CCONJ
abr-435	191	11	the	the	DET
abr-435	191	12	properties	property	NOUN
abr-435	191	13	of	of	ADP
abr-435	191	14	management	management	NOUN
abr-435	191	15	earnings	earning	NOUN
abr-435	191	16	forecasts	forecast	NOUN
abr-435	191	17	.	.	PUNCT
abr-435	192	1	journal	journal	NOUN
abr-435	192	2	of	of	ADP
abr-435	192	3	accounting	accounting	NOUN
abr-435	192	4	research	research	NOUN
abr-435	192	5	,	,	PUNCT
abr-435	192	6	43	43	NUM
abr-435	192	7	(	(	PUNCT
abr-435	192	8	3	3	NUM
abr-435	192	9	)	)	PUNCT
abr-435	192	10	,	,	PUNCT
abr-435	192	11	343	343	NUM
abr-435	192	12	–	–	PUNCT
abr-435	192	13	376	376	NUM
abr-435	192	14	.	.	PUNCT
abr-435	193	1	https://onlinelibrary.wiley.com/doi/abs/10.1111/j.1475679x.2005.00174.x	https://onlinelibrary.wiley.com/doi/abs/10.1111/j.1475679x.2005.00174.x	PROPN
abr-435	193	2	ajinkya	ajinkya	PROPN
abr-435	193	3	,	,	PUNCT
abr-435	193	4	b.	b.	PROPN
abr-435	193	5	b.	b.	PROPN
abr-435	193	6	,	,	PUNCT
abr-435	193	7	&	&	CCONJ
abr-435	193	8	gift	gift	NOUN
abr-435	193	9	,	,	PUNCT
abr-435	193	10	m.	m.	NOUN
abr-435	193	11	j.	j.	PROPN
abr-435	193	12	(	(	PUNCT
abr-435	193	13	1984	1984	NUM
abr-435	193	14	)	)	PUNCT
abr-435	193	15	.	.	PUNCT
abr-435	194	1	corporate	corporate	ADJ
abr-435	194	2	managers	manager	NOUN
abr-435	194	3	’	’	PART
abr-435	194	4	earnings	earning	NOUN
abr-435	194	5	forecasts	forecast	NOUN
abr-435	194	6	and	and	CCONJ
abr-435	194	7	symmetrical	symmetrical	ADJ
abr-435	194	8	adjustments	adjustment	NOUN
abr-435	194	9	of	of	ADP
abr-435	194	10	market	market	NOUN
abr-435	194	11	expectations	expectation	NOUN
abr-435	194	12	.	.	PUNCT
abr-435	195	1	journal	journal	NOUN
abr-435	195	2	of	of	ADP
abr-435	195	3	accounting	accounting	NOUN
abr-435	195	4	research	research	NOUN
abr-435	195	5	,	,	PUNCT
abr-435	195	6	22	22	NUM
abr-435	195	7	(	(	PUNCT
abr-435	195	8	2	2	NUM
abr-435	195	9	)	)	PUNCT
abr-435	195	10	,	,	PUNCT
abr-435	195	11	425	425	NUM
abr-435	195	12	–	–	SYM
abr-435	195	13	444	444	NUM
abr-435	195	14	.	.	PUNCT
abr-435	196	1	https://www.jstor.org/stable/2490657?origin=crossref&seq=1	https://www.jstor.org/stable/2490657?origin=crossref&seq=1	PROPN
abr-435	196	2	aboody	aboody	PROPN
abr-435	196	3	,	,	PUNCT
abr-435	196	4	d.	d.	PROPN
abr-435	196	5	,	,	PUNCT
abr-435	196	6	&	&	CCONJ
abr-435	196	7	kasznik	kasznik	PROPN
abr-435	196	8	,	,	PUNCT
abr-435	196	9	r.	r.	PROPN
abr-435	196	10	(	(	PUNCT
abr-435	196	11	2000	2000	NUM
abr-435	196	12	)	)	PUNCT
abr-435	196	13	.	.	PUNCT
abr-435	197	1	ceo	ceo	NOUN
abr-435	197	2	stock	stock	NOUN
abr-435	197	3	option	option	NOUN
abr-435	197	4	awards	award	NOUN
abr-435	197	5	and	and	CCONJ
abr-435	197	6	the	the	DET
abr-435	197	7	timing	timing	NOUN
abr-435	197	8	of	of	ADP
abr-435	197	9	corporate	corporate	ADJ
abr-435	197	10	voluntary	voluntary	ADJ
abr-435	197	11	disclosures	disclosure	NOUN
abr-435	197	12	.	.	PUNCT
abr-435	198	1	journal	journal	NOUN
abr-435	198	2	of	of	ADP
abr-435	198	3	accounting	accounting	NOUN
abr-435	198	4	and	and	CCONJ
abr-435	198	5	economics	economic	NOUN
abr-435	198	6	,	,	PUNCT
abr-435	198	7	29	29	NUM
abr-435	198	8	(	(	PUNCT
abr-435	198	9	1	1	NUM
abr-435	198	10	)	)	PUNCT
abr-435	198	11	,	,	PUNCT
abr-435	198	12	73	73	NUM
abr-435	198	13	–	–	SYM
abr-435	198	14	100	100	NUM
abr-435	198	15	.	.	PUNCT
abr-435	199	1	https://www.sciencedirect.com/science/article/abs/pii/s0165410100000148	https://www.sciencedirect.com/science/article/abs/pii/s0165410100000148	NOUN
abr-435	199	2	bhattacharya	bhattacharya	NOUN
abr-435	199	3	,	,	PUNCT
abr-435	199	4	n.	n.	NOUN
abr-435	199	5	,	,	PUNCT
abr-435	199	6	black	black	ADJ
abr-435	199	7	,	,	PUNCT
abr-435	199	8	e.	e.	PROPN
abr-435	199	9	l.	l.	PROPN
abr-435	199	10	,	,	PUNCT
abr-435	199	11	&	&	CCONJ
abr-435	199	12	christensen	christensen	PROPN
abr-435	199	13	,	,	PUNCT
abr-435	199	14	t.	t.	PROPN
abr-435	199	15	e.	e.	PROPN
abr-435	199	16	(	(	PUNCT
abr-435	199	17	2003	2003	NUM
abr-435	199	18	)	)	PUNCT
abr-435	199	19	.	.	PUNCT
abr-435	200	1	assessing	assess	VERB
abr-435	200	2	the	the	DET
abr-435	200	3	relative	relative	ADJ
abr-435	200	4	informativeness	informativeness	NOUN
abr-435	200	5	and	and	CCONJ
abr-435	200	6	permanence	permanence	NOUN
abr-435	200	7	of	of	ADP
abr-435	200	8	pro	pro	ADJ
abr-435	200	9	forma	forma	NOUN
abr-435	200	10	earnings	earning	NOUN
abr-435	200	11	and	and	CCONJ
abr-435	200	12	gaap	gaap	NOUN
abr-435	200	13	operating	operating	NOUN
abr-435	200	14	earnings	earning	NOUN
abr-435	200	15	.	.	PUNCT
abr-435	201	1	journal	journal	NOUN
abr-435	201	2	of	of	ADP
abr-435	201	3	accounting	accounting	NOUN
abr-435	201	4	and	and	CCONJ
abr-435	201	5	economics	economic	NOUN
abr-435	201	6	,	,	PUNCT
abr-435	201	7	36	36	NUM
abr-435	201	8	(	(	PUNCT
abr-435	201	9	1	1	NUM
abr-435	201	10	)	)	PUNCT
abr-435	201	11	,	,	PUNCT
abr-435	201	12	285	285	NUM
abr-435	201	13	–	–	PUNCT
abr-435	201	14	319	319	NUM
abr-435	201	15	.	.	PUNCT
abr-435	201	16	https://www.sciencedirect.com/science/article/abs/pii/s0165410103000557	https://www.sciencedirect.com/science/article/abs/pii/s0165410103000557	PROPN
abr-435	201	17	brazel	brazel	PROPN
abr-435	201	18	,	,	PUNCT
abr-435	201	19	j.	j.	PROPN
abr-435	201	20	f.	f.	PROPN
abr-435	201	21	,	,	PUNCT
abr-435	201	22	&	&	CCONJ
abr-435	201	23	dang	dang	PROPN
abr-435	201	24	,	,	PUNCT
abr-435	201	25	l.	l.	PROPN
abr-435	201	26	(	(	PUNCT
abr-435	201	27	2008	2008	NUM
abr-435	201	28	)	)	PUNCT
abr-435	201	29	.	.	PUNCT
abr-435	202	1	the	the	DET
abr-435	202	2	effect	effect	NOUN
abr-435	202	3	of	of	ADP
abr-435	202	4	erp	erp	PROPN
abr-435	202	5	system	system	NOUN
abr-435	202	6	implementations	implementation	NOUN
abr-435	202	7	on	on	ADP
abr-435	202	8	the	the	DET
abr-435	202	9	management	management	NOUN
abr-435	202	10	of	of	ADP
abr-435	202	11	earnings	earning	NOUN
abr-435	202	12	and	and	CCONJ
abr-435	202	13	earnings	earning	NOUN
abr-435	202	14	release	release	NOUN
abr-435	202	15	dates	date	NOUN
abr-435	202	16	.	.	PUNCT
abr-435	203	1	journal	journal	NOUN
abr-435	203	2	of	of	ADP
abr-435	203	3	information	information	NOUN
abr-435	203	4	systems	system	NOUN
abr-435	203	5	,	,	PUNCT
abr-435	203	6	22	22	NUM
abr-435	203	7	(	(	PUNCT
abr-435	203	8	2	2	NUM
abr-435	203	9	)	)	PUNCT
abr-435	203	10	,	,	PUNCT
abr-435	203	11	1	1	NUM
abr-435	203	12	–	–	SYM
abr-435	203	13	21	21	NUM
abr-435	203	14	.	.	PUNCT
abr-435	204	1	https://meridian.allenpress.com/jis/article-abstract/22/2/1/75313	https://meridian.allenpress.com/jis/article-abstract/22/2/1/75313	NOUN
abr-435	204	2	burgstahler	burgstahler	NOUN
abr-435	204	3	,	,	PUNCT
abr-435	204	4	d.	d.	PROPN
abr-435	204	5	,	,	PUNCT
abr-435	204	6	&	&	CCONJ
abr-435	204	7	eames	eames	PROPN
abr-435	204	8	,	,	PUNCT
abr-435	204	9	m.	m.	NOUN
abr-435	204	10	(	(	PUNCT
abr-435	204	11	2006	2006	NUM
abr-435	204	12	)	)	PUNCT
abr-435	204	13	.	.	PUNCT
abr-435	205	1	management	management	NOUN
abr-435	205	2	of	of	ADP
abr-435	205	3	earnings	earning	NOUN
abr-435	205	4	and	and	CCONJ
abr-435	205	5	analysts	analyst	NOUN
abr-435	205	6	’	'	PUNCT
abr-435	205	7	forecasts	forecast	NOUN
abr-435	205	8	to	to	PART
abr-435	205	9	achieve	achieve	VERB
abr-435	205	10	zero	zero	NUM
abr-435	205	11	and	and	CCONJ
abr-435	205	12	small	small	ADJ
abr-435	205	13	positive	positive	ADJ
abr-435	205	14	earnings	earning	NOUN
abr-435	205	15	surprises	surprise	NOUN
abr-435	205	16	.	.	PUNCT
abr-435	206	1	journal	journal	PROPN
abr-435	206	2	of	of	ADP
abr-435	206	3	business	business	NOUN
abr-435	206	4	finance	finance	NOUN
abr-435	206	5	and	and	CCONJ
abr-435	206	6	accounting	accounting	NOUN
abr-435	206	7	,	,	PUNCT
abr-435	206	8	33	33	NUM
abr-435	206	9	(	(	PUNCT
abr-435	206	10	5	5	NUM
abr-435	206	11	)	)	PUNCT
abr-435	206	12	,	,	PUNCT
abr-435	206	13	633	633	NUM
abr-435	206	14	–	–	PUNCT
abr-435	206	15	652	652	NUM
abr-435	206	16	.	.	PUNCT
abr-435	206	17	https://onlinelibrary.wiley.com/doi/abs/10.1111/j.1468-5957.2006.00630.x	https://onlinelibrary.wiley.com/doi/abs/10.1111/j.1468-5957.2006.00630.x	NOUN
abr-435	206	18	choi	choi	PROPN
abr-435	206	19	,	,	PUNCT
abr-435	206	20	j.	j.	PROPN
abr-435	206	21	h.	h.	PROPN
abr-435	206	22	,	,	PUNCT
abr-435	206	23	&	&	CCONJ
abr-435	206	24	ziebart	ziebart	PROPN
abr-435	206	25	,	,	PUNCT
abr-435	206	26	d.	d.	PROPN
abr-435	206	27	a.	a.	PROPN
abr-435	206	28	(	(	PUNCT
abr-435	206	29	2004	2004	NUM
abr-435	206	30	)	)	PUNCT
abr-435	206	31	.	.	PUNCT
abr-435	207	1	management	management	NOUN
abr-435	207	2	earnings	earning	NOUN
abr-435	207	3	forecasts	forecast	NOUN
abr-435	207	4	and	and	CCONJ
abr-435	207	5	the	the	DET
abr-435	207	6	market	market	NOUN
abr-435	207	7	's	's	PART
abr-435	207	8	reaction	reaction	NOUN
abr-435	207	9	to	to	ADP
abr-435	207	10	predicted	predict	VERB
abr-435	207	11	bias	bias	NOUN
abr-435	207	12	in	in	ADP
abr-435	207	13	the	the	DET
abr-435	207	14	forecast	forecast	NOUN
abr-435	207	15	.	.	PUNCT
abr-435	208	1	asia	asia	PROPN
abr-435	208	2	-	-	PUNCT
abr-435	208	3	pacific	pacific	PROPN
abr-435	208	4	journal	journal	PROPN
abr-435	208	5	of	of	ADP
abr-435	208	6	accounting	accounting	PROPN
abr-435	208	7	&	&	CCONJ
abr-435	208	8	economics	economic	NOUN
abr-435	208	9	,	,	PUNCT
abr-435	208	10	11	11	NUM
abr-435	208	11	(	(	PUNCT
abr-435	208	12	2	2	NUM
abr-435	208	13	)	)	PUNCT
abr-435	208	14	,	,	PUNCT
abr-435	208	15	167	167	NUM
abr-435	208	16	–	–	SYM
abr-435	208	17	192	192	NUM
abr-435	208	18	.	.	PUNCT
abr-435	208	19	https://www.tandfonline.com/doi/abs/10.1080/16081625.2004.10510641	https://www.tandfonline.com/doi/abs/10.1080/16081625.2004.10510641	X
abr-435	209	1	christie	christie	PROPN
abr-435	209	2	,	,	PUNCT
abr-435	209	3	a.	a.	NOUN
abr-435	209	4	a.	a.	NOUN
abr-435	209	5	(	(	PUNCT
abr-435	209	6	1987	1987	NUM
abr-435	209	7	)	)	PUNCT
abr-435	209	8	.	.	PUNCT
abr-435	210	1	on	on	ADP
abr-435	210	2	cross	cross	ADJ
abr-435	210	3	-	-	ADJ
abr-435	210	4	sectional	sectional	ADJ
abr-435	210	5	analysis	analysis	NOUN
abr-435	210	6	in	in	ADP
abr-435	210	7	accounting	accounting	NOUN
abr-435	210	8	research	research	NOUN
abr-435	210	9	.	.	PUNCT
abr-435	211	1	journal	journal	NOUN
abr-435	211	2	of	of	ADP
abr-435	211	3	accounting	accounting	NOUN
abr-435	211	4	and	and	CCONJ
abr-435	211	5	economics	economic	NOUN
abr-435	211	6	,	,	PUNCT
abr-435	211	7	9	9	NUM
abr-435	211	8	(	(	PUNCT
abr-435	211	9	3	3	NUM
abr-435	211	10	)	)	PUNCT
abr-435	211	11	,	,	PUNCT
abr-435	211	12	231	231	NUM
abr-435	211	13	–	–	SYM
abr-435	211	14	258	258	NUM
abr-435	211	15	.	.	PUNCT
abr-435	212	1	https://www.sciencedirect.com/science/article/abs/pii/0165410187900073	https://www.sciencedirect.com/science/article/abs/pii/0165410187900073	PROPN
abr-435	212	2	davenport	davenport	PROPN
abr-435	212	3	,	,	PUNCT
abr-435	212	4	t.	t.	PROPN
abr-435	212	5	(	(	PUNCT
abr-435	212	6	1998	1998	NUM
abr-435	212	7	)	)	PUNCT
abr-435	212	8	.	.	PUNCT
abr-435	213	1	putting	put	VERB
abr-435	213	2	the	the	DET
abr-435	213	3	enterprise	enterprise	NOUN
abr-435	213	4	into	into	ADP
abr-435	213	5	the	the	DET
abr-435	213	6	enterprise	enterprise	NOUN
abr-435	213	7	system	system	NOUN
abr-435	213	8	.	.	PUNCT
abr-435	214	1	harvard	harvard	PROPN
abr-435	214	2	business	business	PROPN
abr-435	214	3	review	review	PROPN
abr-435	214	4	,	,	PUNCT
abr-435	214	5	76	76	NUM
abr-435	214	6	,	,	PUNCT
abr-435	214	7	121	121	NUM
abr-435	214	8	—	—	PUNCT
abr-435	214	9	131	131	NUM
abr-435	214	10	.	.	PUNCT
abr-435	214	11	https://files.transtutors.com/cdn/uploadassignments/83837_1_putting-theenterprise-into-the-enterprise-system-1-.pdf	https://files.transtutors.com/cdn/uploadassignments/83837_1_putting-theenterprise-into-the-enterprise-system-1-.pdf	PROPN
abr-435	214	12	dillon	dillon	PROPN
abr-435	214	13	,	,	PUNCT
abr-435	214	14	c.	c.	PROPN
abr-435	214	15	(	(	PUNCT
abr-435	214	16	1999	1999	NUM
abr-435	214	17	)	)	PUNCT
abr-435	214	18	.	.	PUNCT
abr-435	215	1	stretching	stretch	VERB
abr-435	215	2	towards	towards	ADP
abr-435	215	3	enterprise	enterprise	NOUN
abr-435	215	4	flexibility	flexibility	NOUN
abr-435	215	5	with	with	ADP
abr-435	215	6	erp	erp	PROPN
abr-435	215	7	.	.	PUNCT
abr-435	216	1	apics	apic	NOUN
abr-435	216	2	–	–	PUNCT
abr-435	216	3	the	the	DET
abr-435	216	4	performance	performance	NOUN
abr-435	216	5	advantage	advantage	NOUN
abr-435	216	6	,	,	PUNCT
abr-435	216	7	(	(	PUNCT
abr-435	216	8	october	october	PROPN
abr-435	216	9	)	)	PUNCT
abr-435	216	10	,	,	PUNCT
abr-435	216	11	38	38	NUM
abr-435	216	12	—	—	SYM
abr-435	216	13	43	43	NUM
abr-435	216	14	.	.	PUNCT
abr-435	217	1	https://ci.nii.ac.jp/naid/10015553858/	https://ci.nii.ac.jp/naid/10015553858/	PROPN
abr-435	217	2	https://onlinelibrary.wiley.com/doi/abs/10.1111/j.1475-679x.2005.00174.x	https://onlinelibrary.wiley.com/doi/abs/10.1111/j.1475-679x.2005.00174.x	PROPN
abr-435	217	3	https://onlinelibrary.wiley.com/doi/abs/10.1111/j.1475-679x.2005.00174.x	https://onlinelibrary.wiley.com/doi/abs/10.1111/j.1475-679x.2005.00174.x	PROPN
abr-435	217	4	https://onlinelibrary.wiley.com/doi/abs/10.1111/j.1475-679x.2005.00174.x	https://onlinelibrary.wiley.com/doi/abs/10.1111/j.1475-679x.2005.00174.x	PROPN
abr-435	217	5	https://www.jstor.org/stable/2490657?origin=crossref&seq=1	https://www.jstor.org/stable/2490657?origin=crossref&seq=1	PROPN
abr-435	218	1	https://www.jstor.org/stable/2490657?origin=crossref&seq=1	https://www.jstor.org/stable/2490657?origin=crossref&seq=1	PROPN
abr-435	218	2	https://www.sciencedirect.com/science/article/abs/pii/s0165410100000148	https://www.sciencedirect.com/science/article/abs/pii/s0165410100000148	NOUN
abr-435	218	3	https://www.sciencedirect.com/science/article/abs/pii/s0165410100000148	https://www.sciencedirect.com/science/article/abs/pii/s0165410100000148	NOUN
abr-435	218	4	https://www.sciencedirect.com/science/article/abs/pii/s0165410103000557	https://www.sciencedirect.com/science/article/abs/pii/s0165410103000557	X
abr-435	218	5	https://www.sciencedirect.com/science/article/abs/pii/s0165410103000557	https://www.sciencedirect.com/science/article/abs/pii/s0165410103000557	INTJ
abr-435	218	6	https://meridian.allenpress.com/jis/article-abstract/22/2/1/75313	https://meridian.allenpress.com/jis/article-abstract/22/2/1/75313	PROPN
abr-435	218	7	https://meridian.allenpress.com/jis/article-abstract/22/2/1/75313	https://meridian.allenpress.com/jis/article-abstract/22/2/1/75313	PROPN
abr-435	218	8	https://onlinelibrary.wiley.com/doi/abs/10.1111/j.1468-5957.2006.00630.x	https://onlinelibrary.wiley.com/doi/abs/10.1111/j.1468-5957.2006.00630.x	NOUN
abr-435	218	9	https://onlinelibrary.wiley.com/doi/abs/10.1111/j.1468-5957.2006.00630.x	https://onlinelibrary.wiley.com/doi/abs/10.1111/j.1468-5957.2006.00630.x	NOUN
abr-435	218	10	https://www.tandfonline.com/doi/abs/10.1080/16081625.2004.10510641	https://www.tandfonline.com/doi/abs/10.1080/16081625.2004.10510641	X
abr-435	218	11	https://www.tandfonline.com/doi/abs/10.1080/16081625.2004.10510641	https://www.tandfonline.com/doi/abs/10.1080/16081625.2004.10510641	X
abr-435	218	12	https://www.sciencedirect.com/science/article/abs/pii/0165410187900073	https://www.sciencedirect.com/science/article/abs/pii/0165410187900073	PROPN
abr-435	218	13	https://www.sciencedirect.com/science/article/abs/pii/0165410187900073	https://www.sciencedirect.com/science/article/abs/pii/0165410187900073	PROPN
abr-435	218	14	https://files.transtutors.com/cdn/uploadassignments/83837_1_putting-the-enterprise-into-the-enterprise-system-1-.pdf	https://files.transtutors.com/cdn/uploadassignments/83837_1_putting-the-enterprise-into-the-enterprise-system-1-.pdf	PROPN
abr-435	218	15	https://files.transtutors.com/cdn/uploadassignments/83837_1_putting-the-enterprise-into-the-enterprise-system-1-.pdf	https://files.transtutors.com/cdn/uploadassignments/83837_1_putting-the-enterprise-into-the-enterprise-system-1-.pdf	PROPN
abr-435	218	16	https://files.transtutors.com/cdn/uploadassignments/83837_1_putting-the-enterprise-into-the-enterprise-system-1-.pdf	https://files.transtutors.com/cdn/uploadassignments/83837_1_putting-the-enterprise-into-the-enterprise-system-1-.pdf	PROPN
abr-435	218	17	https://ci.nii.ac.jp/naid/10015553858/	https://ci.nii.ac.jp/naid/10015553858/	NUM
abr-435	218	18	https://ci.nii.ac.jp/naid/10015553858/	https://ci.nii.ac.jp/naid/10015553858/	NOUN
abr-435	218	19	72	72	NUM
abr-435	218	20	feng	feng	NOUN
abr-435	218	21	,	,	PUNCT
abr-435	218	22	m.	m.	NOUN
abr-435	218	23	,	,	PUNCT
abr-435	218	24	li	li	PROPN
abr-435	218	25	,	,	PUNCT
abr-435	218	26	c.	c.	PROPN
abr-435	218	27	,	,	PUNCT
abr-435	218	28	&	&	CCONJ
abr-435	218	29	mcvay	mcvay	PROPN
abr-435	218	30	,	,	PUNCT
abr-435	218	31	s.	s.	PROPN
abr-435	218	32	(	(	PUNCT
abr-435	218	33	2009	2009	NUM
abr-435	218	34	)	)	PUNCT
abr-435	218	35	.	.	PUNCT
abr-435	219	1	internal	internal	ADJ
abr-435	219	2	control	control	NOUN
abr-435	219	3	and	and	CCONJ
abr-435	219	4	management	management	NOUN
abr-435	219	5	guidance	guidance	NOUN
abr-435	219	6	.	.	PUNCT
abr-435	220	1	journal	journal	NOUN
abr-435	220	2	of	of	ADP
abr-435	220	3	accounting	accounting	NOUN
abr-435	220	4	and	and	CCONJ
abr-435	220	5	economics	economic	NOUN
abr-435	220	6	,	,	PUNCT
abr-435	220	7	48	48	NUM
abr-435	220	8	(	(	PUNCT
abr-435	220	9	2	2	NUM
abr-435	220	10	)	)	PUNCT
abr-435	220	11	,	,	PUNCT
abr-435	220	12	190	190	NUM
abr-435	220	13	–	–	SYM
abr-435	220	14	209	209	NUM
abr-435	220	15	.	.	PUNCT
abr-435	221	1	https://www.sciencedirect.com/science/article/abs/pii/s0165410109000500	https://www.sciencedirect.com/science/article/abs/pii/s0165410109000500	PROPN
abr-435	221	2	graham	graham	PROPN
abr-435	221	3	,	,	PUNCT
abr-435	221	4	j.	j.	PROPN
abr-435	221	5	,	,	PUNCT
abr-435	221	6	harvey	harvey	PROPN
abr-435	221	7	,	,	PUNCT
abr-435	221	8	c.	c.	PROPN
abr-435	221	9	,	,	PUNCT
abr-435	221	10	&	&	CCONJ
abr-435	221	11	rajgopal	rajgopal	PROPN
abr-435	221	12	,	,	PUNCT
abr-435	221	13	s.	s.	PROPN
abr-435	221	14	(	(	PUNCT
abr-435	221	15	2005	2005	NUM
abr-435	221	16	)	)	PUNCT
abr-435	221	17	.	.	PUNCT
abr-435	222	1	the	the	DET
abr-435	222	2	economic	economic	ADJ
abr-435	222	3	implications	implication	NOUN
abr-435	222	4	of	of	ADP
abr-435	222	5	corporate	corporate	ADJ
abr-435	222	6	financial	financial	ADJ
abr-435	222	7	reporting	reporting	NOUN
abr-435	222	8	.	.	PUNCT
abr-435	223	1	journal	journal	NOUN
abr-435	223	2	of	of	ADP
abr-435	223	3	accounting	accounting	NOUN
abr-435	223	4	and	and	CCONJ
abr-435	223	5	economics	economic	NOUN
abr-435	223	6	,	,	PUNCT
abr-435	223	7	40	40	NUM
abr-435	223	8	(	(	PUNCT
abr-435	223	9	1	1	NUM
abr-435	223	10	)	)	PUNCT
abr-435	223	11	,	,	PUNCT
abr-435	223	12	3	3	NUM
abr-435	223	13	–	–	SYM
abr-435	223	14	73	73	NUM
abr-435	223	15	.	.	PUNCT
abr-435	224	1	https://www.sciencedirect.com/science/article/abs/pii/s0165410105000571	https://www.sciencedirect.com/science/article/abs/pii/s0165410105000571	PROPN
abr-435	224	2	hayes	hayes	PROPN
abr-435	224	3	,	,	PUNCT
abr-435	224	4	d.c	d.c	PROPN
abr-435	224	5	.	.	PROPN
abr-435	224	6	,	,	PUNCT
abr-435	224	7	hunton	hunton	PROPN
abr-435	224	8	,	,	PUNCT
abr-435	224	9	j.e	j.e	PROPN
abr-435	224	10	.	.	PROPN
abr-435	224	11	,	,	PUNCT
abr-435	224	12	&	&	CCONJ
abr-435	224	13	reck	reck	PROPN
abr-435	224	14	,	,	PUNCT
abr-435	224	15	j.l	j.l	PROPN
abr-435	224	16	.	.	PROPN
abr-435	224	17	(	(	PUNCT
abr-435	224	18	2001	2001	NUM
abr-435	224	19	)	)	PUNCT
abr-435	224	20	.	.	PUNCT
abr-435	225	1	market	market	NOUN
abr-435	225	2	reaction	reaction	NOUN
abr-435	225	3	to	to	ADP
abr-435	225	4	erp	erp	PROPN
abr-435	225	5	implementation	implementation	NOUN
abr-435	225	6	announcements	announcement	NOUN
abr-435	225	7	.	.	PUNCT
abr-435	226	1	journal	journal	NOUN
abr-435	226	2	of	of	ADP
abr-435	226	3	information	information	NOUN
abr-435	226	4	systems	system	NOUN
abr-435	226	5	15	15	NUM
abr-435	226	6	(	(	PUNCT
abr-435	226	7	1	1	NUM
abr-435	226	8	):	):	PUNCT
abr-435	226	9	3	3	NUM
abr-435	226	10	–	–	SYM
abr-435	226	11	18	18	NUM
abr-435	226	12	.	.	PUNCT
abr-435	227	1	https://meridian.allenpress.com/jis/article-abstract/15/1/3/75172/market-reaction-to-erpimplementation	https://meridian.allenpress.com/jis/article-abstract/15/1/3/75172/market-reaction-to-erpimplementation	NOUN
abr-435	227	2	hitt	hitt	PROPN
abr-435	227	3	.	.	PUNCT
abr-435	228	1	l.	l.	PROPN
abr-435	228	2	m.	m.	PROPN
abr-435	228	3	,	,	PUNCT
abr-435	228	4	wu	wu	PROPN
abr-435	228	5	d.j	d.j	PROPN
abr-435	228	6	.	.	PROPN
abr-435	228	7	,	,	PUNCT
abr-435	228	8	&	&	CCONJ
abr-435	228	9	zhou	zhou	PROPN
abr-435	228	10	,	,	PUNCT
abr-435	228	11	x.	x.	NOUN
abr-435	228	12	(	(	PUNCT
abr-435	228	13	2002	2002	NUM
abr-435	228	14	)	)	PUNCT
abr-435	228	15	.	.	PUNCT
abr-435	229	1	investment	investment	NOUN
abr-435	229	2	in	in	ADP
abr-435	229	3	enterprise	enterprise	NOUN
abr-435	229	4	resource	resource	NOUN
abr-435	229	5	planning	planning	NOUN
abr-435	229	6	:	:	PUNCT
abr-435	229	7	business	business	NOUN
abr-435	229	8	impact	impact	NOUN
abr-435	229	9	and	and	CCONJ
abr-435	229	10	productivity	productivity	NOUN
abr-435	229	11	measures	measure	NOUN
abr-435	229	12	.	.	PUNCT
abr-435	230	1	journal	journal	NOUN
abr-435	230	2	of	of	ADP
abr-435	230	3	management	management	NOUN
abr-435	230	4	information	information	NOUN
abr-435	230	5	systems	system	NOUN
abr-435	230	6	,	,	PUNCT
abr-435	230	7	19	19	NUM
abr-435	230	8	(	(	PUNCT
abr-435	230	9	1	1	NUM
abr-435	230	10	)	)	PUNCT
abr-435	230	11	,	,	PUNCT
abr-435	230	12	71	71	NUM
abr-435	230	13	–	–	SYM
abr-435	230	14	98	98	NUM
abr-435	230	15	hutton	hutton	NOUN
abr-435	230	16	,	,	PUNCT
abr-435	230	17	a.	a.	NOUN
abr-435	230	18	p.	p.	NOUN
abr-435	230	19	(	(	PUNCT
abr-435	230	20	2005	2005	NUM
abr-435	230	21	)	)	PUNCT
abr-435	230	22	.	.	PUNCT
abr-435	231	1	determinants	determinant	NOUN
abr-435	231	2	of	of	ADP
abr-435	231	3	managerial	managerial	ADJ
abr-435	231	4	earnings	earning	NOUN
abr-435	231	5	guidance	guidance	NOUN
abr-435	231	6	prior	prior	ADV
abr-435	231	7	to	to	ADP
abr-435	231	8	regulation	regulation	NOUN
abr-435	231	9	fair	fair	ADJ
abr-435	231	10	disclosure	disclosure	NOUN
abr-435	231	11	and	and	CCONJ
abr-435	231	12	bias	bias	NOUN
abr-435	231	13	in	in	ADP
abr-435	231	14	analysts	analyst	NOUN
abr-435	231	15	'	'	PART
abr-435	231	16	earnings	earning	NOUN
abr-435	231	17	forecasts	forecast	NOUN
abr-435	231	18	.	.	PUNCT
abr-435	232	1	contemporary	contemporary	ADJ
abr-435	232	2	accounting	accounting	NOUN
abr-435	232	3	research	research	NOUN
abr-435	232	4	,	,	PUNCT
abr-435	232	5	22	22	NUM
abr-435	232	6	(	(	PUNCT
abr-435	232	7	4	4	NUM
abr-435	232	8	)	)	PUNCT
abr-435	232	9	,	,	PUNCT
abr-435	232	10	867	867	NUM
abr-435	232	11	–	–	SYM
abr-435	232	12	914	914	NUM
abr-435	232	13	.	.	PUNCT
abr-435	233	1	https://onlinelibrary.wiley.com/doi/abs/10.1506/6qur-cr5m-aqqx-kx1a	https://onlinelibrary.wiley.com/doi/abs/10.1506/6qur-cr5m-aqqx-kx1a	PROPN
abr-435	233	2	kasznik	kasznik	PROPN
abr-435	233	3	,	,	PUNCT
abr-435	233	4	r.	r.	PROPN
abr-435	233	5	,	,	PUNCT
abr-435	233	6	&	&	CCONJ
abr-435	233	7	lev	lev	PROPN
abr-435	233	8	,	,	PUNCT
abr-435	233	9	b.	b.	PROPN
abr-435	233	10	(	(	PUNCT
abr-435	233	11	1995	1995	NUM
abr-435	233	12	)	)	PUNCT
abr-435	233	13	.	.	PUNCT
abr-435	234	1	to	to	PART
abr-435	234	2	warn	warn	VERB
abr-435	234	3	or	or	CCONJ
abr-435	234	4	not	not	PART
abr-435	234	5	to	to	PART
abr-435	234	6	warn	warn	VERB
abr-435	234	7	–	–	PUNCT
abr-435	234	8	management	management	NOUN
abr-435	234	9	disclosures	disclosure	NOUN
abr-435	234	10	in	in	ADP
abr-435	234	11	the	the	DET
abr-435	234	12	face	face	NOUN
abr-435	234	13	of	of	ADP
abr-435	234	14	an	an	DET
abr-435	234	15	earnings	earning	NOUN
abr-435	234	16	surprise	surprise	NOUN
abr-435	234	17	.	.	PUNCT
abr-435	235	1	the	the	DET
abr-435	235	2	accounting	accounting	NOUN
abr-435	235	3	review	review	NOUN
abr-435	235	4	,	,	PUNCT
abr-435	235	5	70	70	NUM
abr-435	235	6	,	,	PUNCT
abr-435	235	7	113	113	NUM
abr-435	235	8	-	-	SYM
abr-435	235	9	34	34	NUM
abr-435	235	10	.	.	PUNCT
abr-435	236	1	https://www.jstor.org/stable/pdf/248391.pdf	https://www.jstor.org/stable/pdf/248391.pdf	PROPN
abr-435	236	2	ke	ke	PROPN
abr-435	236	3	,	,	PUNCT
abr-435	236	4	b.	b.	PROPN
abr-435	236	5	,	,	PUNCT
abr-435	236	6	&	&	CCONJ
abr-435	236	7	yu	yu	PROPN
abr-435	236	8	,	,	PUNCT
abr-435	236	9	y.	y.	PROPN
abr-435	236	10	(	(	PUNCT
abr-435	236	11	2006	2006	NUM
abr-435	236	12	)	)	PUNCT
abr-435	236	13	.	.	PUNCT
abr-435	237	1	the	the	DET
abr-435	237	2	effect	effect	NOUN
abr-435	237	3	of	of	ADP
abr-435	237	4	issuing	issue	VERB
abr-435	237	5	biased	biased	ADJ
abr-435	237	6	earnings	earning	NOUN
abr-435	237	7	forecasts	forecast	NOUN
abr-435	237	8	on	on	ADP
abr-435	237	9	analysts	analyst	NOUN
abr-435	237	10	'	'	PART
abr-435	237	11	access	access	NOUN
abr-435	237	12	to	to	ADP
abr-435	237	13	management	management	NOUN
abr-435	237	14	and	and	CCONJ
abr-435	237	15	survival	survival	NOUN
abr-435	237	16	.	.	PUNCT
abr-435	238	1	journal	journal	NOUN
abr-435	238	2	of	of	ADP
abr-435	238	3	accounting	accounting	NOUN
abr-435	238	4	research	research	NOUN
abr-435	238	5	,	,	PUNCT
abr-435	238	6	44	44	NUM
abr-435	238	7	(	(	PUNCT
abr-435	238	8	5	5	NUM
abr-435	238	9	)	)	PUNCT
abr-435	238	10	,	,	PUNCT
abr-435	238	11	965	965	NUM
abr-435	238	12	–	–	SYM
abr-435	238	13	999	999	NUM
abr-435	238	14	.	.	PUNCT
abr-435	239	1	https://onlinelibrary.wiley.com/doi/abs/10.1111/j.1475-679x.2006.00221.x	https://onlinelibrary.wiley.com/doi/abs/10.1111/j.1475-679x.2006.00221.x	PROPN
abr-435	239	2	king	king	PROPN
abr-435	239	3	,	,	PUNCT
abr-435	239	4	r.	r.	PROPN
abr-435	239	5	,	,	PUNCT
abr-435	239	6	pownall	pownall	PROPN
abr-435	239	7	,	,	PUNCT
abr-435	239	8	g.	g.	PROPN
abr-435	239	9	,	,	PUNCT
abr-435	239	10	&	&	CCONJ
abr-435	239	11	waymire	waymire	PROPN
abr-435	239	12	,	,	PUNCT
abr-435	239	13	g.	g.	PROPN
abr-435	239	14	(	(	PUNCT
abr-435	239	15	1990	1990	NUM
abr-435	239	16	)	)	PUNCT
abr-435	239	17	.	.	PUNCT
abr-435	240	1	expectations	expectation	NOUN
abr-435	240	2	adjustment	adjustment	NOUN
abr-435	240	3	via	via	ADP
abr-435	240	4	timely	timely	ADJ
abr-435	240	5	management	management	NOUN
abr-435	240	6	forecasts	forecast	NOUN
abr-435	240	7	:	:	PUNCT
abr-435	240	8	review	review	NOUN
abr-435	240	9	,	,	PUNCT
abr-435	240	10	synthesis	synthesis	NOUN
abr-435	240	11	,	,	PUNCT
abr-435	240	12	and	and	CCONJ
abr-435	240	13	suggestions	suggestion	NOUN
abr-435	240	14	for	for	ADP
abr-435	240	15	future	future	ADJ
abr-435	240	16	research	research	NOUN
abr-435	240	17	.	.	PUNCT
abr-435	241	1	journal	journal	NOUN
abr-435	241	2	of	of	ADP
abr-435	241	3	accounting	accounting	NOUN
abr-435	241	4	literature	literature	NOUN
abr-435	241	5	,	,	PUNCT
abr-435	241	6	9	9	NUM
abr-435	241	7	(	(	PUNCT
abr-435	241	8	1	1	NUM
abr-435	241	9	)	)	PUNCT
abr-435	241	10	,	,	PUNCT
abr-435	241	11	113	113	NUM
abr-435	241	12	–	–	SYM
abr-435	241	13	144	144	NUM
abr-435	241	14	.	.	PUNCT
abr-435	242	1	kross	kross	PROPN
abr-435	242	2	,	,	PUNCT
abr-435	242	3	w.	w.	PROPN
abr-435	242	4	,	,	PUNCT
abr-435	242	5	&	&	CCONJ
abr-435	242	6	schroeder	schroeder	PROPN
abr-435	242	7	,	,	PUNCT
abr-435	242	8	d.	d.	PROPN
abr-435	242	9	a.	a.	PROPN
abr-435	242	10	(	(	PUNCT
abr-435	242	11	1984	1984	NUM
abr-435	242	12	)	)	PUNCT
abr-435	242	13	.	.	PUNCT
abr-435	243	1	an	an	DET
abr-435	243	2	empirical	empirical	ADJ
abr-435	243	3	investigation	investigation	NOUN
abr-435	243	4	of	of	ADP
abr-435	243	5	the	the	DET
abr-435	243	6	effect	effect	NOUN
abr-435	243	7	of	of	ADP
abr-435	243	8	quarterly	quarterly	ADJ
abr-435	243	9	earnings	earning	NOUN
abr-435	243	10	announcement	announcement	NOUN
abr-435	243	11	timing	timing	NOUN
abr-435	243	12	on	on	ADP
abr-435	243	13	stock	stock	NOUN
abr-435	243	14	returns	return	NOUN
abr-435	243	15	.	.	PUNCT
abr-435	244	1	journal	journal	NOUN
abr-435	244	2	of	of	ADP
abr-435	244	3	accounting	accounting	NOUN
abr-435	244	4	research	research	NOUN
abr-435	244	5	,	,	PUNCT
abr-435	244	6	22	22	NUM
abr-435	244	7	(	(	PUNCT
abr-435	244	8	1	1	NUM
abr-435	244	9	)	)	PUNCT
abr-435	244	10	,	,	PUNCT
abr-435	244	11	153	153	NUM
abr-435	244	12	–	–	SYM
abr-435	244	13	176	176	NUM
abr-435	244	14	.	.	PUNCT
abr-435	245	1	https://www.jstor.org/stable/2490706?seq=1	https://www.jstor.org/stable/2490706?seq=1	PROPN
abr-435	245	2	lang	lang	PROPN
abr-435	245	3	,	,	PUNCT
abr-435	245	4	m.	m.	PROPN
abr-435	245	5	h.	h.	PROPN
abr-435	245	6	,	,	PUNCT
abr-435	245	7	&	&	CCONJ
abr-435	245	8	lundholm	lundholm	PROPN
abr-435	245	9	,	,	PUNCT
abr-435	245	10	r.	r.	PROPN
abr-435	245	11	j.	j.	PROPN
abr-435	245	12	(	(	PUNCT
abr-435	245	13	1996	1996	NUM
abr-435	245	14	)	)	PUNCT
abr-435	245	15	.	.	PUNCT
abr-435	246	1	corporate	corporate	ADJ
abr-435	246	2	disclosure	disclosure	NOUN
abr-435	246	3	policy	policy	NOUN
abr-435	246	4	and	and	CCONJ
abr-435	246	5	analyst	analyst	NOUN
abr-435	246	6	behavior	behavior	NOUN
abr-435	246	7	.	.	PUNCT
abr-435	247	1	the	the	DET
abr-435	247	2	accounting	accounting	NOUN
abr-435	247	3	review	review	NOUN
abr-435	247	4	.	.	PUNCT
abr-435	248	1	71	71	NUM
abr-435	248	2	(	(	PUNCT
abr-435	248	3	4	4	NUM
abr-435	248	4	)	)	PUNCT
abr-435	248	5	,	,	PUNCT
abr-435	248	6	467	467	NUM
abr-435	248	7	–	–	PUNCT
abr-435	248	8	492	492	NUM
abr-435	248	9	.	.	PUNCT
abr-435	249	1	https://www.jstor.org/stable/248567?seq=1	https://www.jstor.org/stable/248567?seq=1	PROPN
abr-435	249	2	larcker	larcker	PROPN
abr-435	249	3	,	,	PUNCT
abr-435	249	4	d.	d.	PROPN
abr-435	249	5	,	,	PUNCT
abr-435	249	6	&	&	CCONJ
abr-435	249	7	rusticus	rusticus	PROPN
abr-435	249	8	,	,	PUNCT
abr-435	249	9	t.	t.	PROPN
abr-435	249	10	(	(	PUNCT
abr-435	249	11	2010	2010	NUM
abr-435	249	12	)	)	PUNCT
abr-435	249	13	.	.	PUNCT
abr-435	250	1	on	on	ADP
abr-435	250	2	the	the	DET
abr-435	250	3	use	use	NOUN
abr-435	250	4	of	of	ADP
abr-435	250	5	instrumental	instrumental	ADJ
abr-435	250	6	variables	variable	NOUN
abr-435	250	7	in	in	ADP
abr-435	250	8	accounting	accounting	NOUN
abr-435	250	9	research	research	NOUN
abr-435	250	10	.	.	PUNCT
abr-435	251	1	journal	journal	NOUN
abr-435	251	2	of	of	ADP
abr-435	251	3	accounting	accounting	NOUN
abr-435	251	4	and	and	CCONJ
abr-435	251	5	economics	economic	NOUN
abr-435	251	6	,	,	PUNCT
abr-435	251	7	49	49	NUM
abr-435	251	8	(	(	PUNCT
abr-435	251	9	3	3	NUM
abr-435	251	10	)	)	PUNCT
abr-435	251	11	,	,	PUNCT
abr-435	251	12	186	186	NUM
abr-435	251	13	–	–	SYM
abr-435	251	14	205	205	NUM
abr-435	251	15	.	.	PUNCT
abr-435	252	1	https://www.sciencedirect.com/science/article/abs/pii/s0165410109000718	https://www.sciencedirect.com/science/article/abs/pii/s0165410109000718	PROPN
abr-435	252	2	libby	libby	PROPN
abr-435	252	3	,	,	PUNCT
abr-435	252	4	r.	r.	PROPN
abr-435	252	5	,	,	PUNCT
abr-435	252	6	&	&	CCONJ
abr-435	252	7	tan	tan	PROPN
abr-435	252	8	,	,	PUNCT
abr-435	252	9	h.	h.	PROPN
abr-435	252	10	(	(	PUNCT
abr-435	252	11	1999	1999	NUM
abr-435	252	12	)	)	PUNCT
abr-435	252	13	.	.	PUNCT
abr-435	253	1	analysts	analyst	NOUN
abr-435	253	2	'	'	PART
abr-435	253	3	reactions	reaction	NOUN
abr-435	253	4	to	to	ADP
abr-435	253	5	warnings	warning	NOUN
abr-435	253	6	of	of	ADP
abr-435	253	7	negative	negative	ADJ
abr-435	253	8	earnings	earning	NOUN
abr-435	253	9	surprises	surprise	NOUN
abr-435	253	10	.	.	PUNCT
abr-435	254	1	journal	journal	NOUN
abr-435	254	2	of	of	ADP
abr-435	254	3	accounting	accounting	NOUN
abr-435	254	4	research	research	NOUN
abr-435	254	5	,	,	PUNCT
abr-435	254	6	37	37	NUM
abr-435	254	7	(	(	PUNCT
abr-435	254	8	2	2	NUM
abr-435	254	9	)	)	PUNCT
abr-435	254	10	,	,	PUNCT
abr-435	254	11	415	415	NUM
abr-435	254	12	–	–	PUNCT
abr-435	254	13	435	435	NUM
abr-435	254	14	.	.	PUNCT
abr-435	255	1	https://www.jstor.org/stable/2491415?seq=1	https://www.jstor.org/stable/2491415?seq=1	PROPN
abr-435	255	2	lougee	lougee	PROPN
abr-435	255	3	,	,	PUNCT
abr-435	255	4	b.	b.	PROPN
abr-435	255	5	,	,	PUNCT
abr-435	255	6	&	&	CCONJ
abr-435	255	7	marquardt	marquardt	PROPN
abr-435	255	8	,	,	PUNCT
abr-435	255	9	c.	c.	PROPN
abr-435	255	10	(	(	PUNCT
abr-435	255	11	2004	2004	NUM
abr-435	255	12	)	)	PUNCT
abr-435	255	13	.	.	PUNCT
abr-435	256	1	earnings	earning	NOUN
abr-435	256	2	informativeness	informativeness	NOUN
abr-435	256	3	and	and	CCONJ
abr-435	256	4	strategic	strategic	ADJ
abr-435	256	5	disclosure	disclosure	NOUN
abr-435	256	6	:	:	PUNCT
abr-435	256	7	an	an	DET
abr-435	256	8	empirical	empirical	ADJ
abr-435	256	9	examination	examination	NOUN
abr-435	256	10	of	of	ADP
abr-435	256	11	“	"	PUNCT
abr-435	256	12	pro	pro	ADJ
abr-435	256	13	forma	forma	NOUN
abr-435	256	14	”	"	PUNCT
abr-435	256	15	earnings	earning	NOUN
abr-435	256	16	.	.	PUNCT
abr-435	257	1	the	the	DET
abr-435	257	2	accounting	accounting	NOUN
abr-435	257	3	review	review	NOUN
abr-435	257	4	,	,	PUNCT
abr-435	257	5	79	79	NUM
abr-435	257	6	(	(	PUNCT
abr-435	257	7	3	3	NUM
abr-435	257	8	)	)	PUNCT
abr-435	257	9	,	,	PUNCT
abr-435	257	10	769	769	NUM
abr-435	257	11	–	–	SYM
abr-435	257	12	795	795	NUM
abr-435	257	13	.	.	PUNCT
abr-435	258	1	https://meridian.allenpress.com/accounting-review/article-abstract/79/3/769/53438	https://meridian.allenpress.com/accounting-review/article-abstract/79/3/769/53438	PROPN
abr-435	258	2	https://www.sciencedirect.com/science/article/abs/pii/s0165410109000500	https://www.sciencedirect.com/science/article/abs/pii/s0165410109000500	NUM
abr-435	258	3	https://www.sciencedirect.com/science/article/abs/pii/s0165410109000500	https://www.sciencedirect.com/science/article/abs/pii/s0165410109000500	NUM
abr-435	258	4	https://www.sciencedirect.com/science/article/abs/pii/s0165410105000571	https://www.sciencedirect.com/science/article/abs/pii/s0165410105000571	PRON
abr-435	258	5	https://www.sciencedirect.com/science/article/abs/pii/s0165410105000571	https://www.sciencedirect.com/science/article/abs/pii/s0165410105000571	ADJ
abr-435	258	6	https://meridian.allenpress.com/jis/article-abstract/15/1/3/75172/market-reaction-to-erp-implementation	https://meridian.allenpress.com/jis/article-abstract/15/1/3/75172/market-reaction-to-erp-implementation	NOUN
abr-435	258	7	https://meridian.allenpress.com/jis/article-abstract/15/1/3/75172/market-reaction-to-erp-implementation	https://meridian.allenpress.com/jis/article-abstract/15/1/3/75172/market-reaction-to-erp-implementation	NOUN
abr-435	258	8	https://meridian.allenpress.com/jis/article-abstract/15/1/3/75172/market-reaction-to-erp-implementation	https://meridian.allenpress.com/jis/article-abstract/15/1/3/75172/market-reaction-to-erp-implementation	NOUN
abr-435	258	9	https://onlinelibrary.wiley.com/doi/abs/10.1506/6qur-cr5m-aqqx-kx1a	https://onlinelibrary.wiley.com/doi/abs/10.1506/6qur-cr5m-aqqx-kx1a	PROPN
abr-435	258	10	https://onlinelibrary.wiley.com/doi/abs/10.1506/6qur-cr5m-aqqx-kx1a	https://onlinelibrary.wiley.com/doi/abs/10.1506/6qur-cr5m-aqqx-kx1a	PROPN
abr-435	258	11	https://www.jstor.org/stable/pdf/248391.pdf	https://www.jstor.org/stable/pdf/248391.pdf	PROPN
abr-435	258	12	https://www.jstor.org/stable/pdf/248391.pdf	https://www.jstor.org/stable/pdf/248391.pdf	PROPN
abr-435	258	13	https://onlinelibrary.wiley.com/doi/abs/10.1111/j.1475-679x.2006.00221.x	https://onlinelibrary.wiley.com/doi/abs/10.1111/j.1475-679x.2006.00221.x	PROPN
abr-435	258	14	https://onlinelibrary.wiley.com/doi/abs/10.1111/j.1475-679x.2006.00221.x	https://onlinelibrary.wiley.com/doi/abs/10.1111/j.1475-679x.2006.00221.x	PROPN
abr-435	259	1	https://www.jstor.org/stable/2490706?seq=1	https://www.jstor.org/stable/2490706?seq=1	INTJ
abr-435	259	2	https://www.jstor.org/stable/2490706?seq=1	https://www.jstor.org/stable/2490706?seq=1	INTJ
abr-435	259	3	https://www.jstor.org/stable/248567?seq=1	https://www.jstor.org/stable/248567?seq=1	NOUN
abr-435	259	4	https://www.jstor.org/stable/248567?seq=1	https://www.jstor.org/stable/248567?seq=1	NOUN
abr-435	259	5	https://www.sciencedirect.com/science/article/abs/pii/s0165410109000718	https://www.sciencedirect.com/science/article/abs/pii/s0165410109000718	ADV
abr-435	259	6	https://www.sciencedirect.com/science/article/abs/pii/s0165410109000718	https://www.sciencedirect.com/science/article/abs/pii/s0165410109000718	ADJ
abr-435	259	7	https://www.jstor.org/stable/2491415?seq=1	https://www.jstor.org/stable/2491415?seq=1	NOUN
abr-435	259	8	https://www.jstor.org/stable/2491415?seq=1	https://www.jstor.org/stable/2491415?seq=1	INTJ
abr-435	259	9	https://meridian.allenpress.com/accounting-review/article-abstract/79/3/769/53438	https://meridian.allenpress.com/accounting-review/article-abstract/79/3/769/53438	ADJ
abr-435	259	10	https://meridian.allenpress.com/accounting-review/article-abstract/79/3/769/53438	https://meridian.allenpress.com/accounting-review/article-abstract/79/3/769/53438	PROPN
abr-435	259	11	73	73	NUM
abr-435	259	12	matsumoto	matsumoto	NOUN
abr-435	259	13	,	,	PUNCT
abr-435	259	14	d.	d.	PROPN
abr-435	259	15	(	(	PUNCT
abr-435	259	16	2002	2002	NUM
abr-435	259	17	)	)	PUNCT
abr-435	259	18	.	.	PUNCT
abr-435	260	1	management	management	NOUN
abr-435	260	2	's	's	PART
abr-435	260	3	incentives	incentive	NOUN
abr-435	260	4	to	to	PART
abr-435	260	5	avoid	avoid	VERB
abr-435	260	6	negative	negative	ADJ
abr-435	260	7	earnings	earning	NOUN
abr-435	260	8	surprises	surprise	NOUN
abr-435	260	9	.	.	PUNCT
abr-435	261	1	the	the	DET
abr-435	261	2	accounting	accounting	NOUN
abr-435	261	3	review	review	NOUN
abr-435	261	4	,	,	PUNCT
abr-435	261	5	77	77	NUM
abr-435	261	6	(	(	PUNCT
abr-435	261	7	3	3	NUM
abr-435	261	8	)	)	PUNCT
abr-435	261	9	,	,	PUNCT
abr-435	261	10	483	483	NUM
abr-435	261	11	–	–	PUNCT
abr-435	261	12	514	514	NUM
abr-435	261	13	.	.	PUNCT
abr-435	262	1	https://meridian.allenpress.com/accounting-review/articleabstract/77/3/483/53128	https://meridian.allenpress.com/accounting-review/articleabstract/77/3/483/53128	PROPN
abr-435	262	2	miller	miller	PROPN
abr-435	262	3	,	,	PUNCT
abr-435	262	4	j.	j.	PROPN
abr-435	262	5	s.	s.	PROPN
abr-435	262	6	(	(	PUNCT
abr-435	262	7	2005	2005	NUM
abr-435	262	8	)	)	PUNCT
abr-435	262	9	.	.	PUNCT
abr-435	263	1	effects	effect	NOUN
abr-435	263	2	of	of	ADP
abr-435	263	3	preannouncements	preannouncement	NOUN
abr-435	263	4	on	on	ADP
abr-435	263	5	analysts	analyst	NOUN
abr-435	263	6	and	and	CCONJ
abr-435	263	7	stock	stock	NOUN
abr-435	263	8	price	price	NOUN
abr-435	263	9	reactions	reaction	NOUN
abr-435	263	10	on	on	ADP
abr-435	263	11	earnings	earning	NOUN
abr-435	263	12	news	news	NOUN
abr-435	263	13	.	.	PUNCT
abr-435	264	1	review	review	NOUN
abr-435	264	2	of	of	ADP
abr-435	264	3	quantitative	quantitative	ADJ
abr-435	264	4	finance	finance	NOUN
abr-435	264	5	and	and	CCONJ
abr-435	264	6	accounting	accounting	NOUN
abr-435	264	7	,	,	PUNCT
abr-435	264	8	24	24	NUM
abr-435	264	9	,	,	PUNCT
abr-435	264	10	251	251	NUM
abr-435	264	11	—	—	PUNCT
abr-435	264	12	275	275	NUM
abr-435	264	13	.	.	PUNCT
abr-435	265	1	https://link.springer.com/content/pdf/10.1007/s11156-005-6866-4.pdf	https://link.springer.com/content/pdf/10.1007/s11156-005-6866-4.pdf	PROPN
abr-435	265	2	o’leary	o’leary	PROPN
abr-435	265	3	,	,	PUNCT
abr-435	265	4	d.	d.	PROPN
abr-435	265	5	e.	e.	PROPN
abr-435	265	6	(	(	PUNCT
abr-435	265	7	2000	2000	NUM
abr-435	265	8	)	)	PUNCT
abr-435	265	9	.	.	PUNCT
abr-435	266	1	enterprise	enterprise	NOUN
abr-435	266	2	resource	resource	NOUN
abr-435	266	3	planning	planning	NOUN
abr-435	266	4	systems	system	NOUN
abr-435	266	5	:	:	PUNCT
abr-435	266	6	systems	system	NOUN
abr-435	266	7	,	,	PUNCT
abr-435	266	8	life	life	NOUN
abr-435	266	9	cycle	cycle	NOUN
abr-435	266	10	,	,	PUNCT
abr-435	266	11	electronic	electronic	ADJ
abr-435	266	12	commerce	commerce	NOUN
abr-435	266	13	,	,	PUNCT
abr-435	266	14	and	and	CCONJ
abr-435	266	15	risk	risk	NOUN
abr-435	266	16	.	.	PUNCT
abr-435	267	1	cambridge	cambridge	PROPN
abr-435	267	2	,	,	PUNCT
abr-435	267	3	u.k	u.k	PROPN
abr-435	267	4	.	.	PROPN
abr-435	267	5	:	:	PUNCT
abr-435	268	1	cambridge	cambridge	PROPN
abr-435	268	2	university	university	PROPN
abr-435	268	3	press	press	NOUN
abr-435	268	4	.	.	PUNCT
abr-435	269	1	https://scholar.google.com/scholar?hl=en&as_sdt=0%2c44&q=o%e2%80%99leary%2c+d	https://scholar.google.com/scholar?hl=en&as_sdt=0%2c44&q=o%e2%80%99leary%2c+d	PROPN
abr-435	269	2	.+e.+%282000%29.+enterprise+resource+planning+systems%3a&btng=	.+e.+%282000%29.+enterprise+resource+planning+systems%3a&btng=	PUNCT
abr-435	270	1	poston	poston	PROPN
abr-435	270	2	,	,	PUNCT
abr-435	270	3	r.	r.	PROPN
abr-435	270	4	,	,	PUNCT
abr-435	270	5	&	&	CCONJ
abr-435	270	6	grabski	grabski	PROPN
abr-435	270	7	,	,	PUNCT
abr-435	270	8	s.	s.	PROPN
abr-435	270	9	(	(	PUNCT
abr-435	270	10	2001	2001	NUM
abr-435	270	11	)	)	PUNCT
abr-435	270	12	.	.	PUNCT
abr-435	271	1	financial	financial	ADJ
abr-435	271	2	impacts	impact	NOUN
abr-435	271	3	of	of	ADP
abr-435	271	4	enterprise	enterprise	NOUN
abr-435	271	5	resource	resource	NOUN
abr-435	271	6	planning	planning	NOUN
abr-435	271	7	implementations	implementation	NOUN
abr-435	271	8	.	.	PUNCT
abr-435	272	1	international	international	ADJ
abr-435	272	2	journal	journal	PROPN
abr-435	272	3	of	of	ADP
abr-435	272	4	accounting	accounting	NOUN
abr-435	272	5	information	information	NOUN
abr-435	272	6	systems	system	NOUN
abr-435	272	7	,	,	PUNCT
abr-435	272	8	2	2	NUM
abr-435	272	9	(	(	PUNCT
abr-435	272	10	4	4	NUM
abr-435	272	11	)	)	PUNCT
abr-435	272	12	,	,	PUNCT
abr-435	272	13	271	271	NUM
abr-435	272	14	–	–	PUNCT
abr-435	272	15	294	294	NUM
abr-435	272	16	.	.	PUNCT
abr-435	273	1	https://www.sciencedirect.com/science/article/abs/pii/s1467089501000240	https://www.sciencedirect.com/science/article/abs/pii/s1467089501000240	PROPN
abr-435	273	2	richardson	richardson	PROPN
abr-435	273	3	,	,	PUNCT
abr-435	273	4	s.	s.	PROPN
abr-435	273	5	,	,	PUNCT
abr-435	273	6	teoh	teoh	PROPN
abr-435	273	7	,	,	PUNCT
abr-435	273	8	s.	s.	PROPN
abr-435	273	9	h.	h.	PROPN
abr-435	273	10	,	,	PUNCT
abr-435	273	11	&	&	CCONJ
abr-435	273	12	wysocki	wysocki	PROPN
abr-435	273	13	,	,	PUNCT
abr-435	273	14	p.	p.	PROPN
abr-435	273	15	d.	d.	PROPN
abr-435	273	16	,	,	PUNCT
abr-435	273	17	(	(	PUNCT
abr-435	273	18	2004	2004	NUM
abr-435	273	19	)	)	PUNCT
abr-435	273	20	.	.	PUNCT
abr-435	274	1	the	the	DET
abr-435	274	2	walk‐down	walk‐down	NOUN
abr-435	274	3	to	to	ADP
abr-435	274	4	beatable	beatable	ADJ
abr-435	274	5	analyst	analyst	NOUN
abr-435	274	6	forecasts	forecast	NOUN
abr-435	274	7	:	:	PUNCT
abr-435	274	8	the	the	DET
abr-435	274	9	role	role	NOUN
abr-435	274	10	of	of	ADP
abr-435	274	11	equity	equity	NOUN
abr-435	274	12	issuance	issuance	NOUN
abr-435	274	13	and	and	CCONJ
abr-435	274	14	insider	insider	NOUN
abr-435	274	15	trading	trading	NOUN
abr-435	274	16	incentives	incentive	NOUN
abr-435	274	17	.	.	PUNCT
abr-435	275	1	contemporary	contemporary	ADJ
abr-435	275	2	accounting	accounting	NOUN
abr-435	275	3	research	research	NOUN
abr-435	275	4	,	,	PUNCT
abr-435	275	5	21	21	NUM
abr-435	275	6	(	(	PUNCT
abr-435	275	7	4	4	NUM
abr-435	275	8	)	)	PUNCT
abr-435	275	9	,	,	PUNCT
abr-435	275	10	885	885	NUM
abr-435	275	11	–	–	PUNCT
abr-435	275	12	924	924	NUM
abr-435	275	13	.	.	PUNCT
abr-435	276	1	https://onlinelibrary.wiley.com/doi/abs/10.1506/khnw-pjyl-adub-0rp6	https://onlinelibrary.wiley.com/doi/abs/10.1506/khnw-pjyl-adub-0rp6	ADJ
abr-435	276	2	rogers	rogers	PROPN
abr-435	276	3	,	,	PUNCT
abr-435	276	4	j.	j.	PROPN
abr-435	276	5	l.	l.	PROPN
abr-435	276	6	,	,	PUNCT
abr-435	276	7	&	&	CCONJ
abr-435	276	8	stocken	stocken	PROPN
abr-435	276	9	,	,	PUNCT
abr-435	276	10	p.c	p.c	PROPN
abr-435	276	11	.	.	PROPN
abr-435	276	12	(	(	PUNCT
abr-435	276	13	2005	2005	NUM
abr-435	276	14	)	)	PUNCT
abr-435	276	15	.	.	PUNCT
abr-435	277	1	credibility	credibility	NOUN
abr-435	277	2	of	of	ADP
abr-435	277	3	management	management	NOUN
abr-435	277	4	forecasts	forecast	NOUN
abr-435	277	5	.	.	PUNCT
abr-435	278	1	the	the	DET
abr-435	278	2	accounting	accounting	NOUN
abr-435	278	3	review	review	NOUN
abr-435	278	4	,	,	PUNCT
abr-435	278	5	80	80	NUM
abr-435	278	6	(	(	PUNCT
abr-435	278	7	4	4	NUM
abr-435	278	8	)	)	PUNCT
abr-435	278	9	,	,	PUNCT
abr-435	278	10	1233	1233	NUM
abr-435	278	11	–	–	PUNCT
abr-435	278	12	1260	1260	NUM
abr-435	278	13	.	.	PUNCT
abr-435	279	1	https://meridian.allenpress.com/accounting-review/articleabstract/80/4/1233/53485	https://meridian.allenpress.com/accounting-review/articleabstract/80/4/1233/53485	NOUN
abr-435	279	2	rogers	rogers	PROPN
abr-435	279	3	,	,	PUNCT
abr-435	279	4	j.	j.	PROPN
abr-435	279	5	l.	l.	PROPN
abr-435	279	6	,	,	PUNCT
abr-435	279	7	&	&	CCONJ
abr-435	279	8	van	van	PROPN
abr-435	279	9	buskirk	buskirk	PROPN
abr-435	279	10	,	,	PUNCT
abr-435	279	11	a.	a.	NOUN
abr-435	279	12	(	(	PUNCT
abr-435	279	13	2013	2013	NUM
abr-435	279	14	)	)	PUNCT
abr-435	279	15	.	.	PUNCT
abr-435	280	1	bundled	bundle	VERB
abr-435	280	2	forecasts	forecast	NOUN
abr-435	280	3	in	in	ADP
abr-435	280	4	empirical	empirical	ADJ
abr-435	280	5	accounting	accounting	NOUN
abr-435	280	6	research	research	NOUN
abr-435	280	7	.	.	PUNCT
abr-435	281	1	journal	journal	NOUN
abr-435	281	2	of	of	ADP
abr-435	281	3	accounting	accounting	NOUN
abr-435	281	4	and	and	CCONJ
abr-435	281	5	economics	economic	NOUN
abr-435	281	6	,	,	PUNCT
abr-435	281	7	55	55	NUM
abr-435	281	8	(	(	PUNCT
abr-435	281	9	1	1	NUM
abr-435	281	10	)	)	PUNCT
abr-435	281	11	,	,	PUNCT
abr-435	281	12	43	43	NUM
abr-435	281	13	–	–	SYM
abr-435	281	14	65	65	NUM
abr-435	281	15	.	.	PUNCT
abr-435	282	1	https://www.sciencedirect.com/science/article/abs/pii/s0165410112000523	https://www.sciencedirect.com/science/article/abs/pii/s0165410112000523	NOUN
abr-435	282	2	skinner	skinner	PROPN
abr-435	282	3	,	,	PUNCT
abr-435	282	4	d.	d.	PROPN
abr-435	282	5	(	(	PUNCT
abr-435	282	6	1994	1994	NUM
abr-435	282	7	)	)	PUNCT
abr-435	282	8	.	.	PUNCT
abr-435	283	1	why	why	SCONJ
abr-435	283	2	firms	firm	NOUN
abr-435	283	3	voluntarily	voluntarily	ADV
abr-435	283	4	disclose	disclose	VERB
abr-435	283	5	bad	bad	ADJ
abr-435	283	6	news	news	NOUN
abr-435	283	7	.	.	PUNCT
abr-435	284	1	journal	journal	NOUN
abr-435	284	2	of	of	ADP
abr-435	284	3	accounting	accounting	NOUN
abr-435	284	4	research	research	NOUN
abr-435	284	5	,	,	PUNCT
abr-435	284	6	32	32	NUM
abr-435	284	7	(	(	PUNCT
abr-435	284	8	1	1	NUM
abr-435	284	9	)	)	PUNCT
abr-435	284	10	,	,	PUNCT
abr-435	284	11	38	38	NUM
abr-435	284	12	–	–	SYM
abr-435	284	13	60	60	NUM
abr-435	284	14	.	.	PUNCT
abr-435	285	1	https://www.jstor.org/stable/2491386?seq=1	https://www.jstor.org/stable/2491386?seq=1	PROPN
abr-435	285	2	skinner	skinner	PROPN
abr-435	285	3	,	,	PUNCT
abr-435	285	4	d.	d.	PROPN
abr-435	285	5	,	,	PUNCT
abr-435	285	6	&	&	CCONJ
abr-435	285	7	sloan	sloan	PROPN
abr-435	285	8	,	,	PUNCT
abr-435	285	9	r.	r.	PROPN
abr-435	285	10	(	(	PUNCT
abr-435	285	11	2002	2002	NUM
abr-435	285	12	)	)	PUNCT
abr-435	285	13	.	.	PUNCT
abr-435	286	1	earnings	earning	NOUN
abr-435	286	2	surprises	surprise	NOUN
abr-435	286	3	,	,	PUNCT
abr-435	286	4	growth	growth	NOUN
abr-435	286	5	expectations	expectation	NOUN
abr-435	286	6	,	,	PUNCT
abr-435	286	7	and	and	CCONJ
abr-435	286	8	stock	stock	NOUN
abr-435	286	9	returns	return	NOUN
abr-435	286	10	or	or	CCONJ
abr-435	286	11	do	do	AUX
abr-435	286	12	n't	not	PART
abr-435	286	13	let	let	VERB
abr-435	286	14	an	an	DET
abr-435	286	15	earnings	earning	NOUN
abr-435	286	16	torpedo	torpedo	NOUN
abr-435	286	17	sink	sink	VERB
abr-435	286	18	your	your	PRON
abr-435	286	19	portfolio	portfolio	NOUN
abr-435	286	20	.	.	PUNCT
abr-435	287	1	review	review	NOUN
abr-435	287	2	of	of	ADP
abr-435	287	3	accounting	accounting	NOUN
abr-435	287	4	studies	study	NOUN
abr-435	287	5	,	,	PUNCT
abr-435	287	6	7	7	NUM
abr-435	287	7	,	,	PUNCT
abr-435	287	8	289	289	NUM
abr-435	287	9	–	–	SYM
abr-435	287	10	312	312	NUM
abr-435	287	11	.	.	PUNCT
abr-435	287	12	https://link.springer.com/article/10.1023/a:1020294523516	https://link.springer.com/article/10.1023/a:1020294523516	NOUN
abr-435	287	13	soffer	soffer	NOUN
abr-435	287	14	,	,	PUNCT
abr-435	287	15	l.	l.	PROPN
abr-435	287	16	c.	c.	PROPN
abr-435	287	17	,	,	PUNCT
abr-435	287	18	thiagarajan	thiagarajan	PROPN
abr-435	287	19	,	,	PUNCT
abr-435	287	20	s.	s.	PROPN
abr-435	287	21	r.	r.	PROPN
abr-435	287	22	,	,	PUNCT
abr-435	287	23	&	&	CCONJ
abr-435	287	24	walther	walther	PROPN
abr-435	287	25	,	,	PUNCT
abr-435	287	26	b.	b.	PROPN
abr-435	287	27	r.	r.	PROPN
abr-435	287	28	(	(	PUNCT
abr-435	287	29	2000	2000	NUM
abr-435	287	30	)	)	PUNCT
abr-435	287	31	.	.	PUNCT
abr-435	288	1	earnings	earning	NOUN
abr-435	288	2	preannouncement	preannouncement	NOUN
abr-435	288	3	strategies	strategy	NOUN
abr-435	288	4	.	.	PUNCT
abr-435	289	1	review	review	NOUN
abr-435	289	2	of	of	ADP
abr-435	289	3	accounting	accounting	NOUN
abr-435	289	4	studies	study	NOUN
abr-435	289	5	,	,	PUNCT
abr-435	289	6	5	5	NUM
abr-435	289	7	,	,	PUNCT
abr-435	289	8	5	5	NUM
abr-435	289	9	–	–	SYM
abr-435	289	10	26	26	NUM
abr-435	289	11	.	.	PUNCT
abr-435	290	1	https://link.springer.com/article/10.1023/a:1009643517840	https://link.springer.com/article/10.1023/a:1009643517840	NOUN
abr-435	290	2	https://meridian.allenpress.com/accounting-review/article-abstract/77/3/483/53128	https://meridian.allenpress.com/accounting-review/article-abstract/77/3/483/53128	NOUN
abr-435	290	3	https://meridian.allenpress.com/accounting-review/article-abstract/77/3/483/53128	https://meridian.allenpress.com/accounting-review/article-abstract/77/3/483/53128	X
abr-435	290	4	https://meridian.allenpress.com/accounting-review/article-abstract/77/3/483/53128	https://meridian.allenpress.com/accounting-review/article-abstract/77/3/483/53128	X
abr-435	290	5	https://link.springer.com/content/pdf/10.1007/s11156-005-6866-4.pdf	https://link.springer.com/content/pdf/10.1007/s11156-005-6866-4.pdf	PROPN
abr-435	290	6	https://link.springer.com/content/pdf/10.1007/s11156-005-6866-4.pdf	https://link.springer.com/content/pdf/10.1007/s11156-005-6866-4.pdf	ADJ
abr-435	290	7	https://scholar.google.com/scholar?hl=en&as_sdt=0%2c44&q=o%e2%80%99leary%2c+d.+e.+%282000%29.+enterprise+resource+planning+systems%3a&btng=	https://scholar.google.com/scholar?hl=en&as_sdt=0%2c44&q=o%e2%80%99leary%2c+d.+e.+%282000%29.+enterprise+resource+planning+systems%3a&btng=	PROPN
abr-435	290	8	https://scholar.google.com/scholar?hl=en&as_sdt=0%2c44&q=o%e2%80%99leary%2c+d.+e.+%282000%29.+enterprise+resource+planning+systems%3a&btng=	https://scholar.google.com/scholar?hl=en&as_sdt=0%2c44&q=o%e2%80%99leary%2c+d.+e.+%282000%29.+enterprise+resource+planning+systems%3a&btng=	PROPN
abr-435	290	9	https://scholar.google.com/scholar?hl=en&as_sdt=0%2c44&q=o%e2%80%99leary%2c+d.+e.+%282000%29.+enterprise+resource+planning+systems%3a&btng=	https://scholar.google.com/scholar?hl=en&as_sdt=0%2c44&q=o%e2%80%99leary%2c+d.+e.+%282000%29.+enterprise+resource+planning+systems%3a&btng=	PROPN
abr-435	290	10	https://www.sciencedirect.com/science/article/abs/pii/s1467089501000240	https://www.sciencedirect.com/science/article/abs/pii/s1467089501000240	PROPN
abr-435	290	11	https://www.sciencedirect.com/science/article/abs/pii/s1467089501000240	https://www.sciencedirect.com/science/article/abs/pii/s1467089501000240	PROPN
abr-435	290	12	https://onlinelibrary.wiley.com/doi/abs/10.1506/khnw-pjyl-adub-0rp6	https://onlinelibrary.wiley.com/doi/abs/10.1506/khnw-pjyl-adub-0rp6	PROPN
abr-435	290	13	https://onlinelibrary.wiley.com/doi/abs/10.1506/khnw-pjyl-adub-0rp6	https://onlinelibrary.wiley.com/doi/abs/10.1506/khnw-pjyl-adub-0rp6	PROPN
abr-435	290	14	https://meridian.allenpress.com/accounting-review/article-abstract/80/4/1233/53485	https://meridian.allenpress.com/accounting-review/article-abstract/80/4/1233/53485	PROPN
abr-435	290	15	https://meridian.allenpress.com/accounting-review/article-abstract/80/4/1233/53485	https://meridian.allenpress.com/accounting-review/article-abstract/80/4/1233/53485	PROPN
abr-435	290	16	https://meridian.allenpress.com/accounting-review/article-abstract/80/4/1233/53485	https://meridian.allenpress.com/accounting-review/article-abstract/80/4/1233/53485	NOUN
abr-435	290	17	https://www.sciencedirect.com/science/article/abs/pii/s0165410112000523	https://www.sciencedirect.com/science/article/abs/pii/s0165410112000523	NOUN
abr-435	290	18	https://www.sciencedirect.com/science/article/abs/pii/s0165410112000523	https://www.sciencedirect.com/science/article/abs/pii/s0165410112000523	NOUN
abr-435	290	19	https://www.jstor.org/stable/2491386?seq=1	https://www.jstor.org/stable/2491386?seq=1	NOUN
abr-435	290	20	https://www.jstor.org/stable/2491386?seq=1	https://www.jstor.org/stable/2491386?seq=1	NOUN
abr-435	290	21	https://link.springer.com/article/10.1023/a:1020294523516	https://link.springer.com/article/10.1023/a:1020294523516	PROPN
abr-435	290	22	https://link.springer.com/article/10.1023/a:1020294523516	https://link.springer.com/article/10.1023/a:1020294523516	PROPN
abr-435	290	23	https://link.springer.com/article/10.1023/a:1009643517840	https://link.springer.com/article/10.1023/a:1009643517840	NOUN
abr-435	290	24	https://link.springer.com/article/10.1023/a:1009643517840	https://link.springer.com/article/10.1023/a:1009643517840	NOUN
abr-435	290	25	74	74	NUM
abr-435	290	26	appendix	appendix	NOUN
abr-435	290	27	1	1	NUM
abr-435	290	28	–	–	PUNCT
abr-435	290	29	variables	variable	VERB
abr-435	290	30	definition	definition	NOUN
abr-435	290	31	erp	erp	PROPN
abr-435	290	32	:	:	PUNCT
abr-435	290	33	an	an	DET
abr-435	290	34	indicator	indicator	NOUN
abr-435	290	35	variable	variable	NOUN
abr-435	290	36	that	that	PRON
abr-435	290	37	is	be	AUX
abr-435	290	38	equal	equal	ADJ
abr-435	290	39	to	to	ADP
abr-435	290	40	one	one	NUM
abr-435	290	41	for	for	ADP
abr-435	290	42	quarters	quarter	NOUN
abr-435	290	43	following	follow	VERB
abr-435	290	44	erp	erp	NOUN
abr-435	290	45	implementation	implementation	NOUN
abr-435	290	46	,	,	PUNCT
abr-435	290	47	and	and	CCONJ
abr-435	290	48	zero	zero	NUM
abr-435	290	49	otherwise	otherwise	ADV
abr-435	290	50	guidance	guidance	NOUN
abr-435	290	51	:	:	PUNCT
abr-435	290	52	an	an	DET
abr-435	290	53	indicator	indicator	NOUN
abr-435	290	54	variable	variable	NOUN
abr-435	290	55	that	that	PRON
abr-435	290	56	is	be	AUX
abr-435	290	57	equal	equal	ADJ
abr-435	290	58	to	to	ADP
abr-435	290	59	one	one	NUM
abr-435	290	60	if	if	SCONJ
abr-435	290	61	managers	manager	NOUN
abr-435	290	62	issue	issue	VERB
abr-435	290	63	earnings	earning	NOUN
abr-435	290	64	guidance	guidance	NOUN
abr-435	290	65	in	in	ADP
abr-435	290	66	quarter	quarter	NOUN
abr-435	290	67	t	t	PROPN
abr-435	290	68	,	,	PUNCT
abr-435	290	69	and	and	CCONJ
abr-435	290	70	zero	zero	NUM
abr-435	290	71	otherwise	otherwise	ADV
abr-435	290	72	ln_ta	ln_ta	PROPN
abr-435	290	73	:	:	PUNCT
abr-435	290	74	the	the	DET
abr-435	290	75	natural	natural	ADJ
abr-435	290	76	logarithm	logarithm	NOUN
abr-435	290	77	of	of	ADP
abr-435	290	78	total	total	ADJ
abr-435	290	79	assets	asset	NOUN
abr-435	290	80	.	.	PUNCT
abr-435	291	1	big4	big4	PROPN
abr-435	291	2	:	:	PUNCT
abr-435	291	3	an	an	DET
abr-435	291	4	indicator	indicator	NOUN
abr-435	291	5	variable	variable	NOUN
abr-435	291	6	that	that	PRON
abr-435	291	7	is	be	AUX
abr-435	291	8	equal	equal	ADJ
abr-435	291	9	to	to	ADP
abr-435	291	10	one	one	NUM
abr-435	291	11	if	if	SCONJ
abr-435	291	12	the	the	DET
abr-435	291	13	auditor	auditor	NOUN
abr-435	291	14	is	be	AUX
abr-435	291	15	a	a	DET
abr-435	291	16	big4	big4	NOUN
abr-435	291	17	auditor	auditor	NOUN
abr-435	291	18	,	,	PUNCT
abr-435	291	19	and	and	CCONJ
abr-435	291	20	zero	zero	NUM
abr-435	291	21	otherwise	otherwise	ADV
abr-435	291	22	.	.	PUNCT
abr-435	292	1	beta	beta	NOUN
abr-435	292	2	:	:	PUNCT
abr-435	292	3	the	the	DET
abr-435	292	4	slope	slope	NOUN
abr-435	292	5	coefficient	coefficient	NOUN
abr-435	292	6	from	from	ADP
abr-435	292	7	estimating	estimate	VERB
abr-435	292	8	sharpe	sharpe	PROPN
abr-435	292	9	’s	’s	PART
abr-435	292	10	(	(	PUNCT
abr-435	292	11	1964	1964	NUM
abr-435	292	12	)	)	PUNCT
abr-435	292	13	market	market	NOUN
abr-435	292	14	model	model	NOUN
abr-435	292	15	using	use	VERB
abr-435	292	16	daily	daily	ADJ
abr-435	292	17	return	return	NOUN
abr-435	292	18	data	datum	NOUN
abr-435	292	19	from	from	ADP
abr-435	292	20	quarter	quarter	NOUN
abr-435	292	21	t-1	t-1	PROPN
abr-435	292	22	.	.	PUNCT
abr-435	293	1	ln_age	ln_age	NOUN
abr-435	293	2	:	:	PUNCT
abr-435	293	3	the	the	DET
abr-435	293	4	natural	natural	ADJ
abr-435	293	5	logarithm	logarithm	NOUN
abr-435	293	6	of	of	ADP
abr-435	293	7	the	the	DET
abr-435	293	8	number	number	NOUN
abr-435	293	9	of	of	ADP
abr-435	293	10	years	year	NOUN
abr-435	293	11	that	that	SCONJ
abr-435	293	12	a	a	DET
abr-435	293	13	firm	firm	NOUN
abr-435	293	14	is	be	AUX
abr-435	293	15	covered	cover	VERB
abr-435	293	16	by	by	ADP
abr-435	293	17	crsp	crsp	PROPN
abr-435	293	18	.	.	PUNCT
abr-435	294	1	abschgroa	abschgroa	NOUN
abr-435	294	2	:	:	PUNCT
abr-435	294	3	the	the	DET
abr-435	294	4	absolute	absolute	ADJ
abr-435	294	5	value	value	NOUN
abr-435	294	6	of	of	ADP
abr-435	294	7	the	the	DET
abr-435	294	8	change	change	NOUN
abr-435	294	9	in	in	ADP
abr-435	294	10	roa	roa	PROPN
abr-435	294	11	(	(	PUNCT
abr-435	294	12	earnings	earning	NOUN
abr-435	294	13	before	before	ADP
abr-435	294	14	extraordinary	extraordinary	ADJ
abr-435	294	15	items	item	NOUN
abr-435	294	16	scaled	scale	VERB
abr-435	294	17	by	by	ADP
abr-435	294	18	lagged	lag	VERB
abr-435	294	19	total	total	ADJ
abr-435	294	20	assets	asset	NOUN
abr-435	294	21	)	)	PUNCT
abr-435	294	22	from	from	ADP
abr-435	294	23	quarter	quarter	NOUN
abr-435	294	24	t-1	t-1	PROPN
abr-435	294	25	to	to	ADP
abr-435	294	26	quarter	quarter	NOUN
abr-435	294	27	t.	t.	PROPN
abr-435	294	28	dispfor	dispfor	PROPN
abr-435	294	29	:	:	PUNCT
abr-435	294	30	the	the	DET
abr-435	294	31	standard	standard	ADJ
abr-435	294	32	deviation	deviation	NOUN
abr-435	294	33	of	of	ADP
abr-435	294	34	the	the	DET
abr-435	294	35	individual	individual	ADJ
abr-435	294	36	analyst	analyst	NOUN
abr-435	294	37	forecasts	forecast	NOUN
abr-435	294	38	for	for	ADP
abr-435	294	39	quarter	quarter	NOUN
abr-435	294	40	t	t	PROPN
abr-435	294	41	,	,	PUNCT
abr-435	294	42	before	before	ADP
abr-435	294	43	the	the	DET
abr-435	294	44	management	management	NOUN
abr-435	294	45	guidance	guidance	NOUN
abr-435	294	46	in	in	ADP
abr-435	294	47	quarter	quarter	NOUN
abr-435	294	48	t.	t.	PROPN
abr-435	294	49	std_af	std_af	PROPN
abr-435	294	50	:	:	PUNCT
abr-435	294	51	the	the	DET
abr-435	294	52	standard	standard	ADJ
abr-435	294	53	deviation	deviation	NOUN
abr-435	294	54	of	of	ADP
abr-435	294	55	the	the	DET
abr-435	294	56	individual	individual	ADJ
abr-435	294	57	analyst	analyst	NOUN
abr-435	294	58	forecasts	forecast	NOUN
abr-435	294	59	at	at	ADP
abr-435	294	60	the	the	DET
abr-435	294	61	beginning	beginning	NOUN
abr-435	294	62	of	of	ADP
abr-435	294	63	quarter	quarter	NOUN
abr-435	294	64	t.	t.	NOUN
abr-435	294	65	volatility	volatility	NOUN
abr-435	294	66	:	:	PUNCT
abr-435	294	67	a	a	DET
abr-435	294	68	factor	factor	NOUN
abr-435	294	69	comprised	comprise	VERB
abr-435	294	70	of	of	ADP
abr-435	294	71	cash	cash	NOUN
abr-435	294	72	flow	flow	NOUN
abr-435	294	73	volatility	volatility	NOUN
abr-435	294	74	,	,	PUNCT
abr-435	294	75	sales	sale	NOUN
abr-435	294	76	volatility	volatility	NOUN
abr-435	294	77	,	,	PUNCT
abr-435	294	78	and	and	CCONJ
abr-435	294	79	the	the	DET
abr-435	294	80	existence	existence	NOUN
abr-435	294	81	of	of	ADP
abr-435	294	82	foreign	foreign	ADJ
abr-435	294	83	transactions	transaction	NOUN
abr-435	294	84	org.change	org.change	VERB
abr-435	294	85	:	:	PUNCT
abr-435	294	86	a	a	DET
abr-435	294	87	factor	factor	NOUN
abr-435	294	88	comprised	comprise	VERB
abr-435	294	89	of	of	ADP
abr-435	294	90	asset	asset	NOUN
abr-435	294	91	growth	growth	NOUN
abr-435	294	92	,	,	PUNCT
abr-435	294	93	sales	sale	NOUN
abr-435	294	94	growth	growth	NOUN
abr-435	294	95	,	,	PUNCT
abr-435	294	96	leverage	leverage	NOUN
abr-435	294	97	,	,	PUNCT
abr-435	294	98	and	and	CCONJ
abr-435	294	99	merger	merger	NOUN
abr-435	294	100	and	and	CCONJ
abr-435	294	101	acquisition	acquisition	NOUN
abr-435	294	102	activity	activity	NOUN
abr-435	294	103	.	.	PUNCT
abr-435	295	1	complexity	complexity	NOUN
abr-435	295	2	:	:	PUNCT
abr-435	295	3	a	a	DET
abr-435	295	4	factor	factor	NOUN
abr-435	295	5	comprised	comprise	VERB
abr-435	295	6	of	of	ADP
abr-435	295	7	the	the	DET
abr-435	295	8	number	number	NOUN
abr-435	295	9	of	of	ADP
abr-435	295	10	segments	segment	NOUN
abr-435	295	11	,	,	PUNCT
abr-435	295	12	special	special	ADJ
abr-435	295	13	items	item	NOUN
abr-435	295	14	,	,	PUNCT
abr-435	295	15	and	and	CCONJ
abr-435	295	16	the	the	DET
abr-435	295	17	existence	existence	NOUN
abr-435	295	18	of	of	ADP
abr-435	295	19	a	a	DET
abr-435	295	20	restructuring	restructure	VERB
abr-435	295	21	financial	financial	ADJ
abr-435	295	22	challenges	challenge	NOUN
abr-435	295	23	:	:	PUNCT
abr-435	295	24	a	a	DET
abr-435	295	25	factor	factor	NOUN
abr-435	295	26	comprised	comprise	VERB
abr-435	295	27	of	of	ADP
abr-435	295	28	return	return	NOUN
abr-435	295	29	on	on	ADP
abr-435	295	30	assets	asset	NOUN
abr-435	295	31	,	,	PUNCT
abr-435	295	32	losses	loss	NOUN
abr-435	295	33	,	,	PUNCT
abr-435	295	34	research	research	NOUN
abr-435	295	35	and	and	CCONJ
abr-435	295	36	development	development	NOUN
abr-435	295	37	,	,	PUNCT
abr-435	295	38	and	and	CCONJ
abr-435	295	39	earnings	earning	NOUN
abr-435	295	40	volatility	volatility	NOUN
abr-435	295	41	.	.	PUNCT
abr-435	296	1	absrevision	absrevision	NOUN
abr-435	296	2	:	:	PUNCT
abr-435	296	3	the	the	DET
abr-435	296	4	absolute	absolute	ADJ
abr-435	296	5	value	value	NOUN
abr-435	296	6	of	of	ADP
abr-435	296	7	the	the	DET
abr-435	296	8	revision	revision	NOUN
abr-435	296	9	implied	imply	VERB
abr-435	296	10	by	by	ADP
abr-435	296	11	the	the	DET
abr-435	296	12	management	management	NOUN
abr-435	296	13	guidance	guidance	NOUN
abr-435	296	14	:	:	PUNCT
abr-435	297	1	[	[	X
abr-435	297	2	|(management	|(management	NOUN
abr-435	297	3	guidance	guidance	NOUN
abr-435	297	4	less	less	ADV
abr-435	297	5	the	the	DET
abr-435	297	6	pre	pre	ADJ
abr-435	297	7	-	-	ADJ
abr-435	297	8	existing	existing	ADJ
abr-435	297	9	median	median	ADJ
abr-435	297	10	consensus	consensus	NOUN
abr-435	297	11	analyst	analyst	NOUN
abr-435	297	12	forecast)|/lagged	forecast)|/lagge	VERB
abr-435	297	13	assets	asset	NOUN
abr-435	297	14	per	per	ADP
abr-435	297	15	share	share	NOUN
abr-435	297	16	]	]	PUNCT
abr-435	297	17	.	.	PUNCT
abr-435	298	1	abserror	abserror	NOUN
abr-435	298	2	:	:	PUNCT
abr-435	298	3	absolute	absolute	ADJ
abr-435	298	4	forecast	forecast	NOUN
abr-435	298	5	error	error	NOUN
abr-435	298	6	defined	define	VERB
abr-435	298	7	as	as	ADP
abr-435	298	8	|realized	|realize	VERB
abr-435	298	9	earnings	earning	NOUN
abr-435	298	10	management	management	NOUN
abr-435	298	11	guidance|/	guidance|/	NOUN
abr-435	298	12	lagged	lag	VERB
abr-435	298	13	assets	asset	NOUN
abr-435	298	14	per	per	ADP
abr-435	298	15	share	share	NOUN
abr-435	298	16	75	75	NUM
abr-435	298	17	instown	instown	NOUN
abr-435	298	18	:	:	PUNCT
abr-435	298	19	institutional	institutional	ADJ
abr-435	298	20	ownership	ownership	NOUN
abr-435	298	21	in	in	ADP
abr-435	298	22	quarter	quarter	NOUN
abr-435	298	23	t-1	t-1	PROPN
abr-435	298	24	.	.	PUNCT
abr-435	299	1	ln_analysts	ln_analyst	NOUN
abr-435	299	2	:	:	PUNCT
abr-435	299	3	the	the	DET
abr-435	299	4	natural	natural	ADJ
abr-435	299	5	logarithm	logarithm	NOUN
abr-435	299	6	of	of	ADP
abr-435	299	7	the	the	DET
abr-435	299	8	number	number	NOUN
abr-435	299	9	of	of	ADP
abr-435	299	10	analysts	analyst	NOUN
abr-435	299	11	following	follow	VERB
abr-435	299	12	the	the	DET
abr-435	299	13	firm	firm	NOUN
abr-435	299	14	at	at	ADP
abr-435	299	15	the	the	DET
abr-435	299	16	beginning	beginning	NOUN
abr-435	299	17	of	of	ADP
abr-435	299	18	quarter	quarter	NOUN
abr-435	299	19	t.	t.	NOUN
abr-435	299	20	sic	sic	ADJ
abr-435	299	21	:	:	PUNCT
abr-435	299	22	one	one	NUM
abr-435	299	23	-	-	PUNCT
abr-435	299	24	digit	digit	NOUN
abr-435	299	25	sic	sic	ADJ
abr-435	299	26	code	code	NOUN
abr-435	299	27	.	.	PUNCT
abr-435	300	1	imr	imr	NOUN
abr-435	300	2	:	:	PUNCT
abr-435	300	3	inverse	inverse	PROPN
abr-435	300	4	mill	mill	NOUN
abr-435	300	5	’s	’s	PART
abr-435	300	6	ratio	ratio	NOUN
abr-435	300	7	from	from	ADP
abr-435	300	8	the	the	DET
abr-435	300	9	stage	stage	NOUN
abr-435	300	10	1	1	NUM
abr-435	300	11	regression	regression	NOUN
abr-435	300	12	.	.	PUNCT
abr-435	301	1	horizon	horizon	PROPN
abr-435	301	2	:	:	PUNCT
abr-435	301	3	the	the	DET
abr-435	301	4	number	number	NOUN
abr-435	301	5	of	of	ADP
abr-435	301	6	days	day	NOUN
abr-435	301	7	before	before	ADP
abr-435	301	8	the	the	DET
abr-435	301	9	fiscal	fiscal	ADJ
abr-435	301	10	quarter	quarter	NOUN
abr-435	301	11	-	-	PUNCT
abr-435	301	12	end	end	NOUN
abr-435	301	13	that	that	SCONJ
abr-435	301	14	the	the	DET
abr-435	301	15	management	management	NOUN
abr-435	301	16	guidance	guidance	NOUN
abr-435	301	17	is	be	AUX
abr-435	301	18	issued	issue	VERB
abr-435	301	19	,	,	PUNCT
abr-435	301	20	where	where	SCONJ
abr-435	301	21	a	a	DET
abr-435	301	22	larger	large	ADJ
abr-435	301	23	number	number	NOUN
abr-435	301	24	indicates	indicate	VERB
abr-435	301	25	more	more	ADV
abr-435	301	26	timely	timely	ADJ
abr-435	301	27	guidance	guidance	NOUN
abr-435	301	28	.	.	PUNCT
abr-435	302	1	guidance	guidance	NOUN
abr-435	302	2	issued	issue	VERB
abr-435	302	3	after	after	SCONJ
abr-435	302	4	the	the	DET
abr-435	302	5	fiscal	fiscal	ADJ
abr-435	302	6	quarter	quarter	NOUN
abr-435	302	7	-	-	PUNCT
abr-435	302	8	end	end	NOUN
abr-435	302	9	is	be	AUX
abr-435	302	10	not	not	PART
abr-435	302	11	excluded	exclude	VERB
abr-435	302	12	,	,	PUNCT
abr-435	302	13	and	and	CCONJ
abr-435	302	14	thus	thus	ADV
abr-435	302	15	horizon	horizon	NOUN
abr-435	302	16	can	can	AUX
abr-435	302	17	be	be	AUX
abr-435	302	18	negative	negative	ADJ
abr-435	302	19	.	.	PUNCT
abr-435	303	1	fcast_horizon	fcast_horizon	NOUN
abr-435	303	2	:	:	PUNCT
abr-435	303	3	the	the	DET
abr-435	303	4	number	number	NOUN
abr-435	303	5	of	of	ADP
abr-435	303	6	days	day	NOUN
abr-435	303	7	from	from	ADP
abr-435	303	8	management	management	NOUN
abr-435	303	9	forecast	forecast	NOUN
abr-435	303	10	date	date	NOUN
abr-435	303	11	to	to	PART
abr-435	303	12	quarter	quarter	NOUN
abr-435	303	13	-	-	PUNCT
abr-435	303	14	end	end	NOUN
abr-435	303	15	date	date	NOUN
abr-435	303	16	pre_horizon	pre_horizon	NOUN
abr-435	303	17	:	:	PUNCT
abr-435	303	18	the	the	DET
abr-435	303	19	number	number	NOUN
abr-435	303	20	of	of	ADP
abr-435	303	21	days	day	NOUN
abr-435	303	22	from	from	ADP
abr-435	303	23	quarter	quarter	NOUN
abr-435	303	24	-	-	PUNCT
abr-435	303	25	end	end	NOUN
abr-435	303	26	date	date	NOUN
abr-435	303	27	to	to	PART
abr-435	303	28	preannouncement	preannouncement	VERB
abr-435	303	29	date	date	NOUN
abr-435	303	30	76	76	NUM
abr-435	303	31	appendix	appendix	NOUN
abr-435	303	32	2	2	NUM
abr-435	303	33	–	–	PUNCT
abr-435	303	34	factors	factor	NOUN
abr-435	303	35	formation	formation	VERB
abr-435	303	36	specific	specific	ADJ
abr-435	303	37	firm	firm	ADJ
abr-435	303	38	characteristics	characteristic	NOUN
abr-435	303	39	,	,	PUNCT
abr-435	303	40	as	as	ADV
abr-435	303	41	well	well	ADV
abr-435	303	42	as	as	ADP
abr-435	303	43	its	its	PRON
abr-435	303	44	external	external	ADJ
abr-435	303	45	environment	environment	NOUN
abr-435	303	46	,	,	PUNCT
abr-435	303	47	may	may	AUX
abr-435	303	48	have	have	VERB
abr-435	303	49	a	a	DET
abr-435	303	50	systematic	systematic	ADJ
abr-435	303	51	impact	impact	NOUN
abr-435	303	52	on	on	ADP
abr-435	303	53	management	management	NOUN
abr-435	303	54	forecast	forecast	NOUN
abr-435	303	55	errors	error	NOUN
abr-435	303	56	.	.	PUNCT
abr-435	304	1	these	these	DET
abr-435	304	2	variables	variable	NOUN
abr-435	304	3	are	be	AUX
abr-435	304	4	expected	expect	VERB
abr-435	304	5	to	to	PART
abr-435	304	6	be	be	AUX
abr-435	304	7	associated	associate	VERB
abr-435	304	8	with	with	ADP
abr-435	304	9	innate	innate	ADJ
abr-435	304	10	variability	variability	NOUN
abr-435	304	11	and	and	CCONJ
abr-435	304	12	uncertainty	uncertainty	NOUN
abr-435	304	13	facing	face	VERB
abr-435	304	14	a	a	DET
abr-435	304	15	firm	firm	NOUN
abr-435	304	16	(	(	PUNCT
abr-435	304	17	feng	feng	PROPN
abr-435	304	18	et	et	PROPN
abr-435	304	19	al	al	PROPN
abr-435	304	20	.	.	PROPN
abr-435	304	21	2009	2009	NUM
abr-435	304	22	)	)	PUNCT
abr-435	304	23	.	.	PUNCT
abr-435	305	1	to	to	PART
abr-435	305	2	control	control	VERB
abr-435	305	3	for	for	ADP
abr-435	305	4	these	these	DET
abr-435	305	5	factors	factor	NOUN
abr-435	305	6	,	,	PUNCT
abr-435	305	7	14	14	NUM
abr-435	305	8	variables	variable	NOUN
abr-435	305	9	that	that	PRON
abr-435	305	10	are	be	AUX
abr-435	305	11	listed	list	VERB
abr-435	305	12	below	below	ADP
abr-435	305	13	in	in	ADP
abr-435	305	14	table	table	NOUN
abr-435	305	15	a2	a2	PROPN
abr-435	305	16	are	be	AUX
abr-435	305	17	selected	select	VERB
abr-435	305	18	and	and	CCONJ
abr-435	305	19	principal	principal	ADJ
abr-435	305	20	component	component	NOUN
abr-435	305	21	analysis	analysis	NOUN
abr-435	305	22	is	be	AUX
abr-435	305	23	applied	apply	VERB
abr-435	305	24	to	to	PART
abr-435	305	25	aggregate	aggregate	VERB
abr-435	305	26	them	they	PRON
abr-435	305	27	into	into	ADP
abr-435	305	28	4	4	NUM
abr-435	305	29	factors	factor	NOUN
abr-435	305	30	as	as	SCONJ
abr-435	305	31	shown	show	VERB
abr-435	305	32	below	below	ADV
abr-435	305	33	.	.	PUNCT
abr-435	306	1	all	all	DET
abr-435	306	2	factor	factor	NOUN
abr-435	306	3	loadings	loading	NOUN
abr-435	306	4	were	be	AUX
abr-435	306	5	greater	great	ADJ
abr-435	306	6	than	than	ADP
abr-435	306	7	0.7	0.7	NUM
abr-435	306	8	.	.	PUNCT
abr-435	307	1	these	these	DET
abr-435	307	2	factors	factor	NOUN
abr-435	307	3	are	be	AUX
abr-435	307	4	used	use	VERB
abr-435	307	5	in	in	ADP
abr-435	307	6	the	the	DET
abr-435	307	7	regressions	regression	NOUN
abr-435	307	8	for	for	ADP
abr-435	307	9	testing	test	VERB
abr-435	307	10	hypotheses	hypothesis	NOUN
abr-435	307	11	1	1	NUM
abr-435	307	12	,	,	PUNCT
abr-435	307	13	2	2	NUM
abr-435	307	14	,	,	PUNCT
abr-435	307	15	and	and	CCONJ
abr-435	307	16	3	3	X
abr-435	307	17	.	.	NOUN
abr-435	307	18	table	table	NOUN
abr-435	307	19	a2	a2	PROPN
abr-435	307	20	–	–	PUNCT
abr-435	307	21	factor	factor	NOUN
abr-435	307	22	formation	formation	NOUN
abr-435	307	23	financial	financial	ADJ
abr-435	307	24	challenges	challenge	NOUN
abr-435	307	25	roa	roa	PROPN
abr-435	307	26	losses	losse	VERB
abr-435	307	27	earnings	earning	NOUN
abr-435	307	28	volatility	volatility	NOUN
abr-435	307	29	r&d	r&d	NOUN
abr-435	307	30	complexity	complexity	NOUN
abr-435	307	31	segments	segment	NOUN
abr-435	307	32	restructuring	restructure	VERB
abr-435	307	33	special	special	ADJ
abr-435	307	34	items	item	NOUN
abr-435	307	35	organizational	organizational	ADJ
abr-435	307	36	change	change	NOUN
abr-435	307	37	asset	asset	NOUN
abr-435	307	38	growth	growth	NOUN
abr-435	307	39	sales	sale	NOUN
abr-435	307	40	growth	growth	NOUN
abr-435	307	41	leverage	leverage	NOUN
abr-435	307	42	m&a	m&a	PROPN
abr-435	307	43	volatility	volatility	NOUN
abr-435	307	44	cash	cash	NOUN
abr-435	307	45	flow	flow	NOUN
abr-435	307	46	volatility	volatility	NOUN
abr-435	307	47	sales	sale	NOUN
abr-435	307	48	volatility	volatility	NOUN
abr-435	307	49	foreign	foreign	ADJ
abr-435	307	50	transactions	transaction	NOUN
abr-435	307	51	variable	variable	ADJ
abr-435	307	52	definitions	definition	NOUN
abr-435	307	53	for	for	ADP
abr-435	307	54	factor	factor	NOUN
abr-435	307	55	formation	formation	NOUN
abr-435	307	56	:	:	PUNCT
abr-435	307	57	roa	roa	NOUN
abr-435	307	58	:	:	PUNCT
abr-435	307	59	earnings	earning	NOUN
abr-435	307	60	before	before	ADP
abr-435	307	61	extraordinary	extraordinary	ADJ
abr-435	307	62	items	item	NOUN
abr-435	307	63	/	/	SYM
abr-435	307	64	lagged	lag	VERB
abr-435	307	65	total	total	ADJ
abr-435	307	66	assets	asset	NOUN
abr-435	307	67	losses	loss	NOUN
abr-435	307	68	:	:	PUNCT
abr-435	307	69	an	an	DET
abr-435	307	70	indicator	indicator	NOUN
abr-435	307	71	variable	variable	NOUN
abr-435	307	72	equal	equal	ADJ
abr-435	307	73	to	to	ADP
abr-435	307	74	1	1	NUM
abr-435	307	75	if	if	SCONJ
abr-435	307	76	earnings	earning	NOUN
abr-435	307	77	before	before	ADP
abr-435	307	78	extraordinary	extraordinary	ADJ
abr-435	307	79	items	item	NOUN
abr-435	307	80	in	in	ADP
abr-435	307	81	quarter	quarter	NOUN
abr-435	307	82	t	t	PROPN
abr-435	307	83	and	and	CCONJ
abr-435	307	84	t-1	t-1	PROPN
abr-435	307	85	sum	sum	VERB
abr-435	307	86	to	to	ADP
abr-435	307	87	less	less	ADJ
abr-435	307	88	than	than	ADP
abr-435	307	89	zero	zero	NUM
abr-435	307	90	,	,	PUNCT
abr-435	307	91	and	and	CCONJ
abr-435	307	92	zero	zero	NUM
abr-435	307	93	otherwise	otherwise	ADV
abr-435	307	94	earnings	earning	NOUN
abr-435	307	95	volatility	volatility	NOUN
abr-435	307	96	:	:	PUNCT
abr-435	307	97	the	the	DET
abr-435	307	98	standard	standard	ADJ
abr-435	307	99	deviation	deviation	NOUN
abr-435	307	100	of	of	ADP
abr-435	307	101	quarterly	quarterly	ADJ
abr-435	307	102	roa	roa	NOUN
abr-435	307	103	over	over	ADP
abr-435	307	104	the	the	DET
abr-435	307	105	prior	prior	ADJ
abr-435	307	106	7	7	NUM
abr-435	307	107	quarters	quarter	NOUN
abr-435	307	108	(	(	PUNCT
abr-435	307	109	requiring	require	VERB
abr-435	307	110	at	at	ADV
abr-435	307	111	least	least	ADV
abr-435	307	112	3	3	NUM
abr-435	307	113	non	non	ADJ
abr-435	307	114	-	-	ADJ
abr-435	307	115	missing	missing	ADJ
abr-435	307	116	observations	observation	NOUN
abr-435	307	117	)	)	PUNCT
abr-435	307	118	r&d	r&d	NOUN
abr-435	307	119	:	:	PUNCT
abr-435	307	120	research	research	NOUN
abr-435	307	121	and	and	CCONJ
abr-435	307	122	development	development	NOUN
abr-435	307	123	expense	expense	NOUN
abr-435	307	124	/	/	SYM
abr-435	307	125	lagged	lag	VERB
abr-435	307	126	total	total	ADJ
abr-435	307	127	assets	asset	NOUN
abr-435	307	128	77	77	NUM
abr-435	307	129	segments	segment	NOUN
abr-435	307	130	:	:	PUNCT
abr-435	307	131	the	the	DET
abr-435	307	132	natural	natural	ADJ
abr-435	307	133	logarithm	logarithm	NOUN
abr-435	307	134	of	of	ADP
abr-435	307	135	the	the	DET
abr-435	307	136	total	total	ADJ
abr-435	307	137	number	number	NOUN
abr-435	307	138	of	of	ADP
abr-435	307	139	geographic	geographic	ADJ
abr-435	307	140	and	and	CCONJ
abr-435	307	141	operating	operate	VERB
abr-435	307	142	segments	segment	NOUN
abr-435	307	143	restructuring	restructure	VERB
abr-435	307	144	:	:	PUNCT
abr-435	307	145	an	an	DET
abr-435	307	146	indicator	indicator	NOUN
abr-435	307	147	variable	variable	NOUN
abr-435	307	148	that	that	PRON
abr-435	307	149	is	be	AUX
abr-435	307	150	equal	equal	ADJ
abr-435	307	151	to	to	ADP
abr-435	307	152	1	1	NUM
abr-435	307	153	if	if	SCONJ
abr-435	307	154	the	the	DET
abr-435	307	155	firm	firm	NOUN
abr-435	307	156	recognized	recognize	VERB
abr-435	307	157	restructuring	restructure	VERB
abr-435	307	158	charges	charge	NOUN
abr-435	307	159	in	in	ADP
abr-435	307	160	quarter	quarter	NOUN
abr-435	307	161	t	t	NOUN
abr-435	307	162	,	,	PUNCT
abr-435	307	163	and	and	CCONJ
abr-435	307	164	zero	zero	NUM
abr-435	307	165	otherwise	otherwise	ADV
abr-435	307	166	special	special	ADJ
abr-435	307	167	items	item	NOUN
abr-435	307	168	:	:	PUNCT
abr-435	307	169	absolute	absolute	ADJ
abr-435	307	170	value	value	NOUN
abr-435	307	171	of	of	ADP
abr-435	308	1	special	special	ADJ
abr-435	308	2	items/	items/	NUM
abr-435	308	3	lagged	lag	VERB
abr-435	308	4	total	total	ADJ
abr-435	308	5	assets	asset	NOUN
abr-435	308	6	asset	asset	NOUN
abr-435	308	7	growth	growth	NOUN
abr-435	308	8	:	:	PUNCT
abr-435	308	9	asset	asset	NOUN
abr-435	308	10	growth	growth	NOUN
abr-435	308	11	from	from	ADP
abr-435	308	12	quarter	quarter	NOUN
abr-435	308	13	t-1	t-1	PROPN
abr-435	308	14	to	to	ADP
abr-435	308	15	t	t	PROPN
abr-435	308	16	(	(	PUNCT
abr-435	308	17	assetst	assetst	NOUN
abr-435	308	18	–	–	PUNCT
abr-435	308	19	assetst-1)/assetst-1	assetst-1)/assetst-1	NOUN
abr-435	308	20	sales	sale	NOUN
abr-435	308	21	growth	growth	NOUN
abr-435	308	22	:	:	PUNCT
abr-435	308	23	sales	sale	NOUN
abr-435	308	24	growth	growth	NOUN
abr-435	308	25	from	from	ADP
abr-435	308	26	quarter	quarter	NOUN
abr-435	308	27	t-1	t-1	PROPN
abr-435	308	28	to	to	ADP
abr-435	308	29	t	t	PROPN
abr-435	308	30	(	(	PUNCT
abr-435	308	31	salest	sal	ADJ
abr-435	308	32	–	–	PUNCT
abr-435	308	33	salest-1)/	salest-1)/	NOUN
abr-435	308	34	salest-1	salest-1	PROPN
abr-435	308	35	leverage	leverage	NOUN
abr-435	308	36	:	:	PUNCT
abr-435	308	37	total	total	ADJ
abr-435	308	38	liabilities/	liabilities/	PROPN
abr-435	308	39	lagged	lag	VERB
abr-435	308	40	total	total	ADJ
abr-435	308	41	assets	asset	NOUN
abr-435	308	42	m&a	m&a	PROPN
abr-435	308	43	:	:	PUNCT
abr-435	308	44	an	an	DET
abr-435	308	45	indicator	indicator	NOUN
abr-435	308	46	variable	variable	NOUN
abr-435	308	47	that	that	PRON
abr-435	308	48	is	be	AUX
abr-435	308	49	equal	equal	ADJ
abr-435	308	50	to	to	ADP
abr-435	308	51	1	1	NUM
abr-435	308	52	if	if	SCONJ
abr-435	308	53	the	the	DET
abr-435	308	54	firm	firm	NOUN
abr-435	308	55	undertook	undertake	VERB
abr-435	308	56	a	a	DET
abr-435	308	57	large	large	ADJ
abr-435	308	58	merger	merger	NOUN
abr-435	308	59	or	or	CCONJ
abr-435	308	60	acquisition	acquisition	NOUN
abr-435	308	61	in	in	ADP
abr-435	308	62	quarter	quarter	NOUN
abr-435	308	63	t	t	PROPN
abr-435	308	64	,	,	PUNCT
abr-435	308	65	and	and	CCONJ
abr-435	308	66	zero	zero	NUM
abr-435	308	67	otherwise	otherwise	ADV
abr-435	308	68	cash	cash	NOUN
abr-435	308	69	flow	flow	NOUN
abr-435	308	70	volatility	volatility	NOUN
abr-435	308	71	:	:	PUNCT
abr-435	308	72	the	the	DET
abr-435	308	73	standard	standard	ADJ
abr-435	308	74	deviation	deviation	NOUN
abr-435	308	75	of	of	ADP
abr-435	308	76	quarterly	quarterly	ADJ
abr-435	308	77	operating	operate	VERB
abr-435	308	78	cash	cash	NOUN
abr-435	308	79	flows	flow	NOUN
abr-435	308	80	over	over	ADP
abr-435	308	81	the	the	DET
abr-435	308	82	prior	prior	ADJ
abr-435	308	83	7	7	NUM
abr-435	308	84	quarters	quarter	NOUN
abr-435	308	85	(	(	PUNCT
abr-435	308	86	requiring	require	VERB
abr-435	308	87	at	at	ADV
abr-435	308	88	least	least	ADV
abr-435	308	89	3	3	NUM
abr-435	308	90	non	non	ADJ
abr-435	308	91	-	-	ADJ
abr-435	308	92	missing	missing	ADJ
abr-435	308	93	observations	observation	NOUN
abr-435	308	94	)	)	PUNCT
abr-435	308	95	sales	sale	NOUN
abr-435	308	96	volatility	volatility	NOUN
abr-435	308	97	:	:	PUNCT
abr-435	308	98	the	the	DET
abr-435	308	99	standard	standard	ADJ
abr-435	308	100	deviation	deviation	NOUN
abr-435	308	101	of	of	ADP
abr-435	308	102	quarterly	quarterly	ADJ
abr-435	308	103	sales	sale	NOUN
abr-435	308	104	over	over	ADP
abr-435	308	105	the	the	DET
abr-435	308	106	prior	prior	ADJ
abr-435	308	107	7	7	NUM
abr-435	308	108	quarters	quarter	NOUN
abr-435	308	109	(	(	PUNCT
abr-435	308	110	requiring	require	VERB
abr-435	308	111	at	at	ADV
abr-435	308	112	least	least	ADV
abr-435	308	113	3	3	NUM
abr-435	308	114	non	non	ADJ
abr-435	308	115	-	-	ADJ
abr-435	308	116	missing	missing	ADJ
abr-435	308	117	observations	observation	NOUN
abr-435	308	118	)	)	PUNCT
abr-435	308	119	foreign	foreign	ADJ
abr-435	308	120	transactions	transaction	NOUN
abr-435	308	121	:	:	PUNCT
abr-435	308	122	an	an	DET
abr-435	308	123	indicator	indicator	NOUN
abr-435	308	124	variable	variable	NOUN
abr-435	308	125	that	that	PRON
abr-435	308	126	is	be	AUX
abr-435	308	127	equal	equal	ADJ
abr-435	308	128	to	to	ADP
abr-435	308	129	1	1	NUM
abr-435	308	130	if	if	SCONJ
abr-435	308	131	the	the	DET
abr-435	308	132	firm	firm	NOUN
abr-435	308	133	has	have	VERB
abr-435	308	134	foreign	foreign	ADJ
abr-435	308	135	transactions	transaction	NOUN
abr-435	308	136	in	in	ADP
abr-435	308	137	quarter	quarter	NOUN
abr-435	308	138	t	t	PROPN
abr-435	308	139	,	,	PUNCT
abr-435	308	140	and	and	CCONJ
abr-435	308	141	zero	zero	NUM
abr-435	308	142	otherwise	otherwise	ADV
abr-435	308	143	.	.	PUNCT
abr-435	309	1	preannouncements	preannouncement	NOUN
abr-435	309	2	:	:	PUNCT
abr-435	309	3	forecast	forecast	NOUN
abr-435	309	4	or	or	CCONJ
abr-435	309	5	realized	realize	VERB
abr-435	309	6	earnings	earning	NOUN
abr-435	309	7	?	?	PUNCT
abr-435	310	1	introduction	introduction	NOUN
abr-435	310	2	literature	literature	PROPN
abr-435	310	3	review	review	PROPN
abr-435	310	4	management	management	NOUN
abr-435	310	5	guidance	guidance	NOUN
abr-435	310	6	voluntary	voluntary	ADJ
abr-435	310	7	disclosures	disclosure	NOUN
abr-435	310	8	of	of	ADP
abr-435	310	9	non	non	ADJ
abr-435	310	10	-	-	ADJ
abr-435	310	11	gaap	gaap	ADJ
abr-435	310	12	earnings	earning	NOUN
abr-435	310	13	measures	measure	NOUN
abr-435	310	14	hypotheses	hypothese	VERB
abr-435	310	15	development	development	NOUN
abr-435	310	16	method	method	NOUN
abr-435	310	17	sample	sample	NOUN
abr-435	310	18	selection	selection	NOUN
abr-435	310	19	research	research	NOUN
abr-435	310	20	design	design	NOUN
abr-435	310	21	hypothesis	hypothesis	NOUN
abr-435	310	22	2	2	NUM
abr-435	310	23	hypothesis	hypothesis	NOUN
abr-435	310	24	3	3	NUM
abr-435	310	25	results	result	VERB
abr-435	310	26	conclusion	conclusion	NOUN
abr-435	310	27	references	reference	NOUN
abr-435	310	28	variable	variable	ADJ
abr-435	310	29	definitions	definition	NOUN
abr-435	310	30	for	for	ADP
abr-435	310	31	factor	factor	NOUN
abr-435	310	32	formation	formation	NOUN
abr-435	310	33	:	:	PUNCT