id	sid	tid	token	lemma	pos
abr-57	1	1	advances	advance	NOUN
abr-57	1	2	in	in	ADP
abr-57	1	3	business	business	NOUN
abr-57	1	4	research	research	NOUN
abr-57	1	5	2011	2011	NUM
abr-57	1	6	volume	volume	NOUN
abr-57	1	7	2.pdf	2.pdf	PROPN
abr-57	1	8	pier	pier	NOUN
abr-57	1	9	advances	advance	NOUN
abr-57	1	10	in	in	ADP
abr-57	1	11	business	business	NOUN
abr-57	1	12	research	research	NOUN
abr-57	1	13	2011	2011	NUM
abr-57	1	14	,	,	PUNCT
abr-57	1	15	vol	vol	NOUN
abr-57	1	16	.	.	PROPN
abr-57	2	1	2	2	NUM
abr-57	2	2	,	,	PUNCT
abr-57	2	3	no	no	INTJ
abr-57	2	4	.	.	NOUN
abr-57	2	5	1	1	NUM
abr-57	2	6	,	,	PUNCT
abr-57	2	7	138	138	NUM
abr-57	2	8	-	-	SYM
abr-57	2	9	148	148	NUM
abr-57	2	10	138	138	NUM
abr-57	2	11	the	the	DET
abr-57	2	12	effect	effect	NOUN
abr-57	2	13	of	of	ADP
abr-57	2	14	securities	security	NOUN
abr-57	2	15	litigation	litigation	NOUN
abr-57	2	16	reform	reform	NOUN
abr-57	2	17	and	and	CCONJ
abr-57	2	18	regulation	regulation	NOUN
abr-57	2	19	fair	fair	ADJ
abr-57	2	20	disclosure	disclosure	NOUN
abr-57	2	21	on	on	ADP
abr-57	2	22	forwardlooking	forwardlooke	VERB
abr-57	2	23	disclosures	disclosure	NOUN
abr-57	2	24	chuck	chuck	PROPN
abr-57	2	25	pier	pier	PROPN
abr-57	2	26	,	,	PUNCT
abr-57	2	27	angelo	angelo	PROPN
abr-57	2	28	state	state	PROPN
abr-57	2	29	university	university	PROPN
abr-57	2	30	in	in	ADP
abr-57	2	31	the	the	DET
abr-57	2	32	late	late	ADJ
abr-57	2	33	1990s	1990	NOUN
abr-57	2	34	,	,	PUNCT
abr-57	2	35	both	both	CCONJ
abr-57	2	36	congress	congress	PROPN
abr-57	2	37	and	and	CCONJ
abr-57	2	38	the	the	DET
abr-57	2	39	securities	securities	PROPN
abr-57	2	40	and	and	CCONJ
abr-57	2	41	exchange	exchange	PROPN
abr-57	2	42	committee	committee	PROPN
abr-57	2	43	(	(	PUNCT
abr-57	2	44	sec	sec	PROPN
abr-57	2	45	)	)	PUNCT
abr-57	2	46	sought	seek	VERB
abr-57	2	47	to	to	PART
abr-57	2	48	encourage	encourage	VERB
abr-57	2	49	more	more	ADJ
abr-57	2	50	forward	forward	ADV
abr-57	2	51	-	-	PUNCT
abr-57	2	52	looking	look	VERB
abr-57	2	53	disclosures	disclosure	NOUN
abr-57	2	54	.	.	PUNCT
abr-57	3	1	this	this	PRON
abr-57	3	2	led	lead	VERB
abr-57	3	3	to	to	ADP
abr-57	3	4	three	three	NUM
abr-57	3	5	specific	specific	ADJ
abr-57	3	6	items	item	NOUN
abr-57	3	7	of	of	ADP
abr-57	3	8	legislation	legislation	NOUN
abr-57	3	9	/	/	SYM
abr-57	3	10	regulation	regulation	NOUN
abr-57	3	11	:	:	PUNCT
abr-57	3	12	the	the	DET
abr-57	3	13	private	private	ADJ
abr-57	3	14	securities	security	NOUN
abr-57	3	15	litigation	litigation	PROPN
abr-57	3	16	reform	reform	PROPN
abr-57	3	17	act	act	NOUN
abr-57	3	18	of	of	ADP
abr-57	3	19	1995	1995	NUM
abr-57	3	20	(	(	PUNCT
abr-57	3	21	pslra	pslra	NOUN
abr-57	3	22	)	)	PUNCT
abr-57	3	23	,	,	PUNCT
abr-57	3	24	the	the	DET
abr-57	3	25	securities	security	NOUN
abr-57	3	26	litigation	litigation	PROPN
abr-57	3	27	uniform	uniform	PROPN
abr-57	3	28	standards	standards	PROPN
abr-57	3	29	act	act	NOUN
abr-57	3	30	of	of	ADP
abr-57	3	31	1998	1998	NUM
abr-57	3	32	(	(	PUNCT
abr-57	3	33	slusa	slusa	NOUN
abr-57	3	34	)	)	PUNCT
abr-57	3	35	,	,	PUNCT
abr-57	3	36	and	and	CCONJ
abr-57	3	37	regulation	regulation	NOUN
abr-57	3	38	fair	fair	ADJ
abr-57	3	39	disclosure	disclosure	NOUN
abr-57	3	40	(	(	PUNCT
abr-57	3	41	reg.-fd	reg.-fd	PROPN
abr-57	3	42	)	)	PUNCT
abr-57	3	43	(	(	PUNCT
abr-57	3	44	2000	2000	NUM
abr-57	3	45	)	)	PUNCT
abr-57	3	46	.	.	PUNCT
abr-57	4	1	although	although	SCONJ
abr-57	4	2	the	the	DET
abr-57	4	3	specific	specific	ADJ
abr-57	4	4	purposes	purpose	NOUN
abr-57	4	5	of	of	ADP
abr-57	4	6	each	each	PRON
abr-57	4	7	of	of	ADP
abr-57	4	8	these	these	DET
abr-57	4	9	acts	act	NOUN
abr-57	4	10	were	be	AUX
abr-57	4	11	different	different	ADJ
abr-57	4	12	,	,	PUNCT
abr-57	4	13	they	they	PRON
abr-57	4	14	each	each	PRON
abr-57	4	15	were	be	AUX
abr-57	4	16	founded	found	VERB
abr-57	4	17	on	on	ADP
abr-57	4	18	the	the	DET
abr-57	4	19	desire	desire	NOUN
abr-57	4	20	of	of	ADP
abr-57	4	21	congress	congress	PROPN
abr-57	4	22	and	and	CCONJ
abr-57	4	23	the	the	DET
abr-57	4	24	securities	securities	PROPN
abr-57	4	25	and	and	CCONJ
abr-57	4	26	exchange	exchange	PROPN
abr-57	4	27	commission	commission	PROPN
abr-57	4	28	to	to	PART
abr-57	4	29	improve	improve	VERB
abr-57	4	30	the	the	DET
abr-57	4	31	flow	flow	NOUN
abr-57	4	32	of	of	ADP
abr-57	4	33	information	information	NOUN
abr-57	4	34	,	,	PUNCT
abr-57	4	35	particularly	particularly	ADV
abr-57	4	36	information	information	NOUN
abr-57	4	37	about	about	ADP
abr-57	4	38	future	future	ADJ
abr-57	4	39	operations	operation	NOUN
abr-57	4	40	from	from	ADP
abr-57	4	41	firms	firm	NOUN
abr-57	4	42	to	to	ADP
abr-57	4	43	investors	investor	NOUN
abr-57	4	44	.	.	PUNCT
abr-57	5	1	this	this	DET
abr-57	5	2	paper	paper	NOUN
abr-57	5	3	looks	look	VERB
abr-57	5	4	at	at	ADP
abr-57	5	5	the	the	DET
abr-57	5	6	effectiveness	effectiveness	NOUN
abr-57	5	7	of	of	ADP
abr-57	5	8	these	these	DET
abr-57	5	9	three	three	NUM
abr-57	5	10	acts	act	NOUN
abr-57	5	11	in	in	ADP
abr-57	5	12	increasing	increase	VERB
abr-57	5	13	the	the	DET
abr-57	5	14	number	number	NOUN
abr-57	5	15	of	of	ADP
abr-57	5	16	forward	forward	ADV
abr-57	5	17	-	-	PUNCT
abr-57	5	18	looking	look	VERB
abr-57	5	19	disclosures	disclosure	NOUN
abr-57	5	20	provided	provide	VERB
abr-57	5	21	by	by	ADP
abr-57	5	22	companies	company	NOUN
abr-57	5	23	in	in	ADP
abr-57	5	24	three	three	NUM
abr-57	5	25	disparate	disparate	ADJ
abr-57	5	26	industries	industry	NOUN
abr-57	5	27	.	.	PUNCT
abr-57	6	1	using	use	VERB
abr-57	6	2	a	a	DET
abr-57	6	3	sample	sample	NOUN
abr-57	6	4	of	of	ADP
abr-57	6	5	150	150	NUM
abr-57	6	6	firms	firm	NOUN
abr-57	6	7	in	in	ADP
abr-57	6	8	the	the	DET
abr-57	6	9	consumer	consumer	NOUN
abr-57	6	10	staples	staple	NOUN
abr-57	6	11	,	,	PUNCT
abr-57	6	12	consumer	consumer	NOUN
abr-57	6	13	durables	durable	NOUN
abr-57	6	14	,	,	PUNCT
abr-57	6	15	and	and	CCONJ
abr-57	6	16	software	software	NOUN
abr-57	6	17	industries	industry	NOUN
abr-57	6	18	,	,	PUNCT
abr-57	6	19	it	it	PRON
abr-57	6	20	was	be	AUX
abr-57	6	21	found	find	VERB
abr-57	6	22	that	that	SCONJ
abr-57	6	23	the	the	DET
abr-57	6	24	number	number	NOUN
abr-57	6	25	of	of	ADP
abr-57	6	26	forward	forward	ADV
abr-57	6	27	-	-	PUNCT
abr-57	6	28	looking	look	VERB
abr-57	6	29	disclosures	disclosure	NOUN
abr-57	6	30	significantly	significantly	ADV
abr-57	6	31	increased	increase	VERB
abr-57	6	32	following	follow	VERB
abr-57	6	33	the	the	DET
abr-57	6	34	passages	passage	NOUN
abr-57	6	35	of	of	ADP
abr-57	6	36	the	the	DET
abr-57	6	37	slusa	slusa	NOUN
abr-57	6	38	,	,	PUNCT
abr-57	6	39	and	and	CCONJ
abr-57	6	40	reg.-fd	reg.-fd	PROPN
abr-57	6	41	,	,	PUNCT
abr-57	6	42	but	but	CCONJ
abr-57	6	43	not	not	PART
abr-57	6	44	after	after	ADP
abr-57	6	45	the	the	DET
abr-57	6	46	passage	passage	NOUN
abr-57	6	47	of	of	ADP
abr-57	6	48	the	the	DET
abr-57	6	49	pslra	pslra	NOUN
abr-57	6	50	.	.	PUNCT
abr-57	7	1	the	the	DET
abr-57	7	2	securities	securities	PROPN
abr-57	7	3	and	and	CCONJ
abr-57	7	4	exchange	exchange	PROPN
abr-57	7	5	commission	commission	PROPN
abr-57	7	6	(	(	PUNCT
abr-57	7	7	sec	sec	PROPN
abr-57	7	8	)	)	PUNCT
abr-57	7	9	has	have	VERB
abr-57	7	10	two	two	NUM
abr-57	7	11	underlying	underlie	VERB
abr-57	7	12	purposes	purpose	NOUN
abr-57	7	13	for	for	ADP
abr-57	7	14	disclosure	disclosure	NOUN
abr-57	7	15	requirements	requirement	NOUN
abr-57	7	16	:	:	PUNCT
abr-57	7	17	access	access	NOUN
abr-57	7	18	to	to	ADP
abr-57	7	19	information	information	NOUN
abr-57	7	20	to	to	PART
abr-57	7	21	aid	aid	VERB
abr-57	7	22	in	in	ADP
abr-57	7	23	decision	decision	NOUN
abr-57	7	24	-	-	PUNCT
abr-57	7	25	making	making	NOUN
abr-57	7	26	and	and	CCONJ
abr-57	7	27	the	the	DET
abr-57	7	28	prevention	prevention	NOUN
abr-57	7	29	of	of	ADP
abr-57	7	30	fraudulent	fraudulent	ADJ
abr-57	7	31	reporting	reporting	NOUN
abr-57	7	32	(	(	PUNCT
abr-57	7	33	skousen	skousen	NOUN
abr-57	7	34	,	,	PUNCT
abr-57	7	35	1991	1991	NUM
abr-57	7	36	)	)	PUNCT
abr-57	7	37	.	.	PUNCT
abr-57	8	1	in	in	ADP
abr-57	8	2	addition	addition	NOUN
abr-57	8	3	,	,	PUNCT
abr-57	8	4	the	the	DET
abr-57	8	5	sec	sec	PROPN
abr-57	8	6	has	have	AUX
abr-57	8	7	expressed	express	VERB
abr-57	8	8	a	a	DET
abr-57	8	9	desire	desire	NOUN
abr-57	8	10	for	for	ADP
abr-57	8	11	fairness	fairness	NOUN
abr-57	8	12	in	in	ADP
abr-57	8	13	reporting	report	VERB
abr-57	8	14	for	for	ADP
abr-57	8	15	many	many	ADJ
abr-57	8	16	years	year	NOUN
abr-57	8	17	.	.	PUNCT
abr-57	9	1	bentson	bentson	PROPN
abr-57	9	2	(	(	PUNCT
abr-57	9	3	1973	1973	NUM
abr-57	9	4	,	,	PUNCT
abr-57	9	5	p.	p.	NOUN
abr-57	9	6	134	134	NUM
abr-57	9	7	)	)	PUNCT
abr-57	9	8	noted	note	VERB
abr-57	9	9	that	that	SCONJ
abr-57	9	10	“	"	PUNCT
abr-57	9	11	perhaps	perhaps	ADV
abr-57	9	12	even	even	ADV
abr-57	9	13	more	more	ADV
abr-57	9	14	important	important	ADJ
abr-57	9	15	is	be	AUX
abr-57	9	16	the	the	DET
abr-57	9	17	concept	concept	NOUN
abr-57	9	18	of	of	ADP
abr-57	9	19	‘	'	PUNCT
abr-57	9	20	fairness	fairness	NOUN
abr-57	9	21	’	'	PUNCT
abr-57	9	22	,	,	PUNCT
abr-57	9	23	the	the	DET
abr-57	9	24	belief	belief	NOUN
abr-57	9	25	that	that	SCONJ
abr-57	9	26	all	all	DET
abr-57	9	27	investors	investor	NOUN
abr-57	9	28	,	,	PUNCT
abr-57	9	29	large	large	ADJ
abr-57	9	30	and	and	CCONJ
abr-57	9	31	small	small	ADJ
abr-57	9	32	,	,	PUNCT
abr-57	9	33	insiders	insider	NOUN
abr-57	9	34	and	and	CCONJ
abr-57	9	35	outsiders	outsider	NOUN
abr-57	9	36	,	,	PUNCT
abr-57	9	37	should	should	AUX
abr-57	9	38	have	have	AUX
abr-57	9	39	equal	equal	ADJ
abr-57	9	40	access	access	NOUN
abr-57	9	41	to	to	ADP
abr-57	9	42	relevant	relevant	ADJ
abr-57	9	43	information	information	NOUN
abr-57	9	44	.	.	PUNCT
abr-57	9	45	”	"	PUNCT
abr-57	10	1	before	before	ADP
abr-57	10	2	being	be	AUX
abr-57	10	3	able	able	ADJ
abr-57	10	4	to	to	PART
abr-57	10	5	make	make	VERB
abr-57	10	6	decisions	decision	NOUN
abr-57	10	7	about	about	ADP
abr-57	10	8	firms	firm	NOUN
abr-57	10	9	,	,	PUNCT
abr-57	10	10	investors	investor	NOUN
abr-57	10	11	must	must	AUX
abr-57	10	12	first	first	ADV
abr-57	10	13	have	have	VERB
abr-57	10	14	access	access	NOUN
abr-57	10	15	to	to	ADP
abr-57	10	16	information	information	NOUN
abr-57	10	17	regarding	regard	VERB
abr-57	10	18	those	those	DET
abr-57	10	19	firms	firm	NOUN
abr-57	10	20	.	.	PUNCT
abr-57	11	1	although	although	SCONJ
abr-57	11	2	historical	historical	ADJ
abr-57	11	3	financial	financial	ADJ
abr-57	11	4	data	datum	NOUN
abr-57	11	5	are	be	AUX
abr-57	11	6	abundant	abundant	ADJ
abr-57	11	7	,	,	PUNCT
abr-57	11	8	prospective	prospective	ADJ
abr-57	11	9	or	or	CCONJ
abr-57	11	10	“	"	PUNCT
abr-57	11	11	forward	forward	ADV
abr-57	11	12	-	-	PUNCT
abr-57	11	13	looking	look	VERB
abr-57	11	14	”	"	PUNCT
abr-57	11	15	data	datum	NOUN
abr-57	11	16	have	have	AUX
abr-57	11	17	been	be	AUX
abr-57	11	18	much	much	ADV
abr-57	11	19	less	less	ADV
abr-57	11	20	available	available	ADJ
abr-57	11	21	to	to	ADP
abr-57	11	22	the	the	DET
abr-57	11	23	investing	investing	NOUN
abr-57	11	24	public	public	NOUN
abr-57	11	25	.	.	PUNCT
abr-57	12	1	numerous	numerous	ADJ
abr-57	12	2	studies	study	NOUN
abr-57	12	3	baker	baker	PROPN
abr-57	12	4	and	and	CCONJ
abr-57	12	5	haslem	haslem	PROPN
abr-57	12	6	(	(	PUNCT
abr-57	12	7	1973	1973	NUM
abr-57	12	8	)	)	PUNCT
abr-57	12	9	,	,	PUNCT
abr-57	12	10	chandra	chandra	PROPN
abr-57	12	11	(	(	PUNCT
abr-57	12	12	1975	1975	NUM
abr-57	12	13	)	)	PUNCT
abr-57	12	14	,	,	PUNCT
abr-57	12	15	frazier	frazier	PROPN
abr-57	12	16	and	and	CCONJ
abr-57	12	17	ingram	ingram	PROPN
abr-57	12	18	(	(	PUNCT
abr-57	12	19	1983	1983	NUM
abr-57	12	20	)	)	PUNCT
abr-57	12	21	,	,	PUNCT
abr-57	12	22	frazier	frazier	PROPN
abr-57	12	23	,	,	PUNCT
abr-57	12	24	et	et	PROPN
abr-57	12	25	al	al	PROPN
abr-57	12	26	.	.	PUNCT
abr-57	13	1	(	(	PUNCT
abr-57	13	2	1984	1984	NUM
abr-57	13	3	)	)	PUNCT
abr-57	13	4	,	,	PUNCT
abr-57	13	5	hawkins	hawkin	NOUN
abr-57	13	6	and	and	CCONJ
abr-57	13	7	hawkins	hawkins	PROPN
abr-57	13	8	(	(	PUNCT
abr-57	13	9	1986	1986	NUM
abr-57	13	10	)	)	PUNCT
abr-57	13	11	,	,	PUNCT
abr-57	13	12	hoskin	hoskin	PROPN
abr-57	13	13	,	,	PUNCT
abr-57	13	14	et	et	PROPN
abr-57	13	15	al	al	PROPN
abr-57	13	16	.	.	PROPN
abr-57	14	1	(	(	PUNCT
abr-57	14	2	1986	1986	NUM
abr-57	14	3	)	)	PUNCT
abr-57	14	4	,	,	PUNCT
abr-57	14	5	epstein	epstein	NOUN
abr-57	14	6	and	and	CCONJ
abr-57	14	7	pava	pava	NOUN
abr-57	14	8	(	(	PUNCT
abr-57	14	9	1994	1994	NUM
abr-57	14	10	)	)	PUNCT
abr-57	14	11	,	,	PUNCT
abr-57	14	12	the	the	DET
abr-57	14	13	jenkins	jenkins	PROPN
abr-57	14	14	report	report	PROPN
abr-57	14	15	(	(	PUNCT
abr-57	14	16	aicpa	aicpa	PROPN
abr-57	14	17	,	,	PUNCT
abr-57	14	18	1994	1994	NUM
abr-57	14	19	)	)	PUNCT
abr-57	14	20	,	,	PUNCT
abr-57	14	21	epstein	epstein	NOUN
abr-57	14	22	and	and	CCONJ
abr-57	14	23	pava	pava	NOUN
abr-57	14	24	(	(	PUNCT
abr-57	14	25	1995	1995	NUM
abr-57	14	26	)	)	PUNCT
abr-57	14	27	,	,	PUNCT
abr-57	14	28	bryan	bryan	PROPN
abr-57	14	29	(	(	PUNCT
abr-57	14	30	1997	1997	NUM
abr-57	14	31	)	)	PUNCT
abr-57	14	32	,	,	PUNCT
abr-57	14	33	and	and	CCONJ
abr-57	14	34	barron	barron	PROPN
abr-57	14	35	,	,	PUNCT
abr-57	14	36	et	et	PROPN
abr-57	14	37	al	al	PROPN
abr-57	14	38	.	.	PROPN
abr-57	14	39	,	,	PUNCT
abr-57	14	40	(	(	PUNCT
abr-57	14	41	1999	1999	NUM
abr-57	14	42	)	)	PUNCT
abr-57	14	43	among	among	ADP
abr-57	14	44	others	other	NOUN
abr-57	14	45	]	]	PUNCT
abr-57	14	46	have	have	AUX
abr-57	14	47	found	find	VERB
abr-57	14	48	that	that	SCONJ
abr-57	14	49	accountants	accountant	NOUN
abr-57	14	50	,	,	PUNCT
abr-57	14	51	investors	investor	NOUN
abr-57	14	52	,	,	PUNCT
abr-57	14	53	academicians	academician	NOUN
abr-57	14	54	,	,	PUNCT
abr-57	14	55	and	and	CCONJ
abr-57	14	56	other	other	ADJ
abr-57	14	57	interested	interested	ADJ
abr-57	14	58	parties	party	NOUN
abr-57	14	59	consider	consider	VERB
abr-57	14	60	forward	forward	ADV
abr-57	14	61	-	-	PUNCT
abr-57	14	62	looking	look	VERB
abr-57	14	63	disclosures	disclosure	NOUN
abr-57	14	64	of	of	ADP
abr-57	14	65	financial	financial	ADJ
abr-57	14	66	and	and	CCONJ
abr-57	14	67	other	other	ADJ
abr-57	14	68	corporate	corporate	ADJ
abr-57	14	69	information	information	NOUN
abr-57	14	70	relevant	relevant	ADJ
abr-57	14	71	to	to	PART
abr-57	14	72	decision	decision	VERB
abr-57	14	73	making	making	NOUN
abr-57	14	74	.	.	PUNCT
abr-57	15	1	at	at	ADP
abr-57	15	2	several	several	ADJ
abr-57	15	3	points	point	NOUN
abr-57	15	4	over	over	ADP
abr-57	15	5	the	the	DET
abr-57	15	6	past	past	ADJ
abr-57	15	7	two	two	NUM
abr-57	15	8	decades	decade	NOUN
abr-57	15	9	,	,	PUNCT
abr-57	15	10	the	the	DET
abr-57	15	11	sec	sec	PROPN
abr-57	15	12	and	and	CCONJ
abr-57	15	13	congress	congress	PROPN
abr-57	15	14	have	have	AUX
abr-57	15	15	attempted	attempt	VERB
abr-57	15	16	to	to	PART
abr-57	15	17	increase	increase	VERB
abr-57	15	18	the	the	DET
abr-57	15	19	number	number	NOUN
abr-57	15	20	of	of	ADP
abr-57	15	21	forward	forward	ADV
abr-57	15	22	-	-	PUNCT
abr-57	15	23	looking	look	VERB
abr-57	15	24	disclosures	disclosure	NOUN
abr-57	15	25	provided	provide	VERB
abr-57	15	26	by	by	ADP
abr-57	15	27	public	public	ADJ
abr-57	15	28	companies	company	NOUN
abr-57	15	29	.	.	PUNCT
abr-57	16	1	two	two	NUM
abr-57	16	2	congressional	congressional	ADJ
abr-57	16	3	acts	act	NOUN
abr-57	16	4	and	and	CCONJ
abr-57	16	5	one	one	NUM
abr-57	16	6	sec	sec	PROPN
abr-57	16	7	regulation	regulation	NOUN
abr-57	16	8	have	have	AUX
abr-57	16	9	been	be	AUX
abr-57	16	10	implemented	implement	VERB
abr-57	16	11	with	with	ADP
abr-57	16	12	at	at	ADV
abr-57	16	13	least	least	ADJ
abr-57	16	14	an	an	DET
abr-57	16	15	indirect	indirect	ADJ
abr-57	16	16	impact	impact	NOUN
abr-57	16	17	on	on	ADP
abr-57	16	18	the	the	DET
abr-57	16	19	issuance	issuance	NOUN
abr-57	16	20	of	of	ADP
abr-57	16	21	forwardlooking	forwardlooking	NOUN
abr-57	16	22	disclosures	disclosure	NOUN
abr-57	16	23	:	:	PUNCT
abr-57	16	24	(	(	PUNCT
abr-57	16	25	1	1	X
abr-57	16	26	)	)	PUNCT
abr-57	16	27	the	the	DET
abr-57	16	28	private	private	ADJ
abr-57	16	29	securities	security	NOUN
abr-57	16	30	litigation	litigation	PROPN
abr-57	16	31	reform	reform	PROPN
abr-57	16	32	act	act	NOUN
abr-57	16	33	of	of	ADP
abr-57	16	34	1995	1995	NUM
abr-57	16	35	(	(	PUNCT
abr-57	16	36	pslra	pslra	NOUN
abr-57	16	37	)	)	PUNCT
abr-57	16	38	,	,	PUNCT
abr-57	16	39	(	(	PUNCT
abr-57	16	40	2	2	X
abr-57	16	41	)	)	PUNCT
abr-57	16	42	the	the	DET
abr-57	16	43	securities	securities	PROPN
abr-57	16	44	litigation	litigation	PROPN
abr-57	16	45	uniform	uniform	PROPN
abr-57	16	46	securities	securities	PROPN
abr-57	16	47	act	act	NOUN
abr-57	16	48	of	of	ADP
abr-57	16	49	1998	1998	NUM
abr-57	16	50	(	(	PUNCT
abr-57	16	51	slusa	slusa	NOUN
abr-57	16	52	)	)	PUNCT
abr-57	16	53	,	,	PUNCT
abr-57	16	54	and	and	CCONJ
abr-57	16	55	(	(	PUNCT
abr-57	16	56	3	3	X
abr-57	16	57	)	)	PUNCT
abr-57	16	58	regulation	regulation	NOUN
abr-57	16	59	fair	fair	ADJ
abr-57	16	60	disclosure	disclosure	NOUN
abr-57	16	61	(	(	PUNCT
abr-57	16	62	reg	reg	NOUN
abr-57	16	63	.	.	PUNCT
abr-57	17	1	fd	fd	VERB
abr-57	17	2	)	)	PUNCT
abr-57	17	3	.	.	PUNCT
abr-57	18	1	while	while	SCONJ
abr-57	18	2	it	it	PRON
abr-57	18	3	may	may	AUX
abr-57	18	4	be	be	AUX
abr-57	18	5	argued	argue	VERB
abr-57	18	6	that	that	SCONJ
abr-57	18	7	the	the	DET
abr-57	18	8	specific	specific	ADJ
abr-57	18	9	intent	intent	NOUN
abr-57	18	10	of	of	ADP
abr-57	18	11	each	each	PRON
abr-57	18	12	of	of	ADP
abr-57	18	13	these	these	DET
abr-57	18	14	actions	action	NOUN
abr-57	18	15	was	be	AUX
abr-57	18	16	not	not	PART
abr-57	18	17	to	to	PART
abr-57	18	18	increase	increase	VERB
abr-57	18	19	the	the	DET
abr-57	18	20	quantity	quantity	NOUN
abr-57	18	21	of	of	ADP
abr-57	18	22	forward	forward	ADV
abr-57	18	23	-	-	PUNCT
abr-57	18	24	looking	look	VERB
abr-57	18	25	disclosures	disclosure	NOUN
abr-57	18	26	,	,	PUNCT
abr-57	18	27	it	it	PRON
abr-57	18	28	was	be	AUX
abr-57	18	29	always	always	ADV
abr-57	18	30	considered	consider	VERB
abr-57	18	31	to	to	PART
abr-57	18	32	be	be	AUX
abr-57	18	33	an	an	DET
abr-57	18	34	important	important	ADJ
abr-57	18	35	indirect	indirect	ADJ
abr-57	18	36	outcome	outcome	NOUN
abr-57	18	37	from	from	ADP
abr-57	18	38	the	the	DET
abr-57	18	39	regulations	regulation	NOUN
abr-57	18	40	.	.	PUNCT
abr-57	19	1	in	in	ADP
abr-57	19	2	1996	1996	NUM
abr-57	19	3	,	,	PUNCT
abr-57	19	4	then	then	ADV
abr-57	19	5	-	-	PUNCT
abr-57	19	6	sec	sec	PROPN
abr-57	19	7	chairman	chairman	PROPN
abr-57	19	8	arthur	arthur	PROPN
abr-57	19	9	levitt	levitt	PROPN
abr-57	19	10	declared	declare	VERB
abr-57	19	11	,	,	PUNCT
abr-57	19	12	in	in	ADP
abr-57	19	13	a	a	DET
abr-57	19	14	speech	speech	NOUN
abr-57	19	15	regarding	regard	VERB
abr-57	19	16	his	his	PRON
abr-57	19	17	thoughts	thought	NOUN
abr-57	19	18	on	on	ADP
abr-57	19	19	the	the	DET
abr-57	19	20	pslra	pslra	NOUN
abr-57	19	21	(	(	PUNCT
abr-57	19	22	levitt	levitt	PROPN
abr-57	19	23	1996	1996	NUM
abr-57	19	24	)	)	PUNCT
abr-57	19	25	that	that	SCONJ
abr-57	19	26	,	,	PUNCT
abr-57	19	27	“	"	PUNCT
abr-57	19	28	most	most	ADJ
abr-57	19	29	of	of	ADP
abr-57	19	30	the	the	DET
abr-57	19	31	interaction	interaction	NOUN
abr-57	19	32	between	between	ADP
abr-57	19	33	the	the	DET
abr-57	19	34	sec	sec	PROPN
abr-57	19	35	and	and	CCONJ
abr-57	19	36	capitol	capitol	PROPN
abr-57	19	37	hill	hill	NOUN
abr-57	19	38	centered	center	VERB
abr-57	19	39	on	on	ADP
abr-57	19	40	the	the	DET
abr-57	19	41	bill	bill	NOUN
abr-57	19	42	’s	’s	PART
abr-57	19	43	safe	safe	ADJ
abr-57	19	44	harbor	harbor	NOUN
abr-57	19	45	provisions	provision	NOUN
abr-57	19	46	.	.	PUNCT
abr-57	20	1	our	our	PRON
abr-57	20	2	goal	goal	NOUN
abr-57	20	3	was	be	AUX
abr-57	20	4	to	to	PART
abr-57	20	5	encourage	encourage	VERB
abr-57	20	6	companies	company	NOUN
abr-57	20	7	to	to	PART
abr-57	20	8	provide	provide	VERB
abr-57	20	9	more	more	ADV
abr-57	20	10	meaningful	meaningful	ADJ
abr-57	20	11	forwardlooking	forwardlooking	ADJ
abr-57	20	12	information	information	NOUN
abr-57	20	13	to	to	ADP
abr-57	20	14	the	the	DET
abr-57	20	15	market	market	NOUN
abr-57	20	16	by	by	ADP
abr-57	20	17	affording	afford	VERB
abr-57	20	18	them	they	PRON
abr-57	20	19	greater	great	ADJ
abr-57	20	20	protection	protection	NOUN
abr-57	20	21	”	"	PUNCT
abr-57	20	22	(	(	PUNCT
abr-57	20	23	emphasis	emphasis	NOUN
abr-57	20	24	added	add	VERB
abr-57	20	25	)	)	PUNCT
abr-57	20	26	.	.	PUNCT
abr-57	21	1	literature	literature	NOUN
abr-57	21	2	review	review	VERB
abr-57	21	3	corporate	corporate	ADJ
abr-57	21	4	disclosure	disclosure	NOUN
abr-57	21	5	is	be	AUX
abr-57	21	6	necessary	necessary	ADJ
abr-57	21	7	for	for	ADP
abr-57	21	8	the	the	DET
abr-57	21	9	efficient	efficient	ADJ
abr-57	21	10	functioning	functioning	NOUN
abr-57	21	11	of	of	ADP
abr-57	21	12	capital	capital	NOUN
abr-57	21	13	markets	market	NOUN
abr-57	21	14	and	and	CCONJ
abr-57	21	15	there	there	PRON
abr-57	21	16	is	be	VERB
abr-57	21	17	a	a	DET
abr-57	21	18	rich	rich	ADJ
abr-57	21	19	history	history	NOUN
abr-57	21	20	of	of	ADP
abr-57	21	21	research	research	NOUN
abr-57	21	22	in	in	ADP
abr-57	21	23	required	require	VERB
abr-57	21	24	financial	financial	ADJ
abr-57	21	25	disclosures	disclosure	NOUN
abr-57	21	26	.	.	PUNCT
abr-57	22	1	however	however	ADV
abr-57	22	2	,	,	PUNCT
abr-57	22	3	there	there	PRON
abr-57	22	4	has	have	AUX
abr-57	22	5	been	be	AUX
abr-57	22	6	little	little	ADJ
abr-57	22	7	research	research	NOUN
abr-57	22	8	on	on	ADP
abr-57	22	9	voluntary	voluntary	ADJ
abr-57	22	10	corporate	corporate	ADJ
abr-57	22	11	disclosures	disclosure	NOUN
abr-57	22	12	(	(	PUNCT
abr-57	22	13	healy	healy	NOUN
abr-57	22	14	and	and	CCONJ
abr-57	22	15	palepu	palepu	NOUN
abr-57	22	16	2001	2001	NUM
abr-57	22	17	)	)	PUNCT
abr-57	22	18	.	.	PUNCT
abr-57	23	1	such	such	ADJ
abr-57	23	2	disclosures	disclosure	NOUN
abr-57	23	3	can	can	AUX
abr-57	23	4	be	be	AUX
abr-57	23	5	provided	provide	VERB
abr-57	23	6	through	through	ADP
abr-57	23	7	regulated	regulated	ADJ
abr-57	23	8	financial	financial	ADJ
abr-57	23	9	reports	report	NOUN
abr-57	23	10	(	(	PUNCT
abr-57	23	11	including	include	VERB
abr-57	23	12	the	the	DET
abr-57	23	13	financial	financial	ADJ
abr-57	23	14	statements	statement	NOUN
abr-57	23	15	,	,	PUNCT
abr-57	23	16	footnotes	footnote	NOUN
abr-57	23	17	,	,	PUNCT
abr-57	23	18	management	management	NOUN
abr-57	23	19	discussion	discussion	NOUN
abr-57	23	20	and	and	CCONJ
abr-57	23	21	analysis	analysis	NOUN
abr-57	23	22	,	,	PUNCT
abr-57	23	23	and	and	CCONJ
abr-57	23	24	other	other	ADJ
abr-57	23	25	regulatory	regulatory	ADJ
abr-57	23	26	filings	filing	NOUN
abr-57	23	27	)	)	PUNCT
abr-57	23	28	.	.	PUNCT
abr-57	24	1	in	in	ADP
abr-57	24	2	addition	addition	NOUN
abr-57	24	3	many	many	ADJ
abr-57	24	4	firms	firm	NOUN
abr-57	24	5	will	will	AUX
abr-57	24	6	voluntarily	voluntarily	ADV
abr-57	24	7	disclose	disclose	VERB
abr-57	24	8	information	information	NOUN
abr-57	24	9	such	such	ADJ
abr-57	24	10	as	as	ADP
abr-57	24	11	pier	pier	NOUN
abr-57	24	12	advances	advance	NOUN
abr-57	24	13	in	in	ADP
abr-57	24	14	business	business	NOUN
abr-57	24	15	research	research	NOUN
abr-57	24	16	2011	2011	NUM
abr-57	24	17	,	,	PUNCT
abr-57	24	18	vol	vol	NOUN
abr-57	24	19	.	.	PROPN
abr-57	25	1	2	2	NUM
abr-57	25	2	,	,	PUNCT
abr-57	25	3	no	no	INTJ
abr-57	25	4	.	.	NOUN
abr-57	25	5	1	1	NUM
abr-57	25	6	,	,	PUNCT
abr-57	25	7	138	138	NUM
abr-57	25	8	-	-	SYM
abr-57	25	9	148	148	NUM
abr-57	25	10	139	139	NUM
abr-57	25	11	management	management	NOUN
abr-57	25	12	forecasts	forecast	NOUN
abr-57	25	13	as	as	ADV
abr-57	25	14	well	well	ADV
abr-57	25	15	as	as	ADP
abr-57	25	16	sales	sale	NOUN
abr-57	25	17	and	and	CCONJ
abr-57	25	18	earnings	earning	NOUN
abr-57	25	19	results	result	NOUN
abr-57	25	20	in	in	ADP
abr-57	25	21	conference	conference	NOUN
abr-57	25	22	calls	call	NOUN
abr-57	25	23	,	,	PUNCT
abr-57	25	24	press	press	NOUN
abr-57	25	25	releases	release	NOUN
abr-57	25	26	,	,	PUNCT
abr-57	25	27	internet	internet	NOUN
abr-57	25	28	sites	site	NOUN
abr-57	25	29	and	and	CCONJ
abr-57	25	30	other	other	ADJ
abr-57	25	31	,	,	PUNCT
abr-57	25	32	non	non	ADJ
abr-57	25	33	-	-	ADJ
abr-57	25	34	regulated	regulated	ADJ
abr-57	25	35	reports	report	NOUN
abr-57	25	36	.	.	PUNCT
abr-57	26	1	disclosure	disclosure	NOUN
abr-57	26	2	studies	study	NOUN
abr-57	26	3	assume	assume	VERB
abr-57	26	4	,	,	PUNCT
abr-57	26	5	that	that	SCONJ
abr-57	26	6	even	even	ADV
abr-57	26	7	in	in	ADP
abr-57	26	8	efficient	efficient	ADJ
abr-57	26	9	markets	market	NOUN
abr-57	26	10	,	,	PUNCT
abr-57	26	11	managers	manager	NOUN
abr-57	26	12	possess	possess	VERB
abr-57	26	13	superior	superior	ADJ
abr-57	26	14	information	information	NOUN
abr-57	26	15	on	on	ADP
abr-57	26	16	their	their	PRON
abr-57	26	17	firms	firm	NOUN
abr-57	26	18	’	'	PUNCT
abr-57	26	19	expected	expect	VERB
abr-57	26	20	future	future	ADJ
abr-57	26	21	performance	performance	NOUN
abr-57	26	22	when	when	SCONJ
abr-57	26	23	compared	compare	VERB
abr-57	26	24	to	to	ADP
abr-57	26	25	the	the	DET
abr-57	26	26	knowledge	knowledge	NOUN
abr-57	26	27	of	of	ADP
abr-57	26	28	outside	outside	ADJ
abr-57	26	29	investors	investor	NOUN
abr-57	26	30	and	and	CCONJ
abr-57	26	31	analysts	analyst	NOUN
abr-57	26	32	(	(	PUNCT
abr-57	26	33	healy	healy	NOUN
abr-57	26	34	and	and	CCONJ
abr-57	26	35	palepu	palepu	NOUN
abr-57	26	36	2001	2001	NUM
abr-57	26	37	)	)	PUNCT
abr-57	26	38	.	.	PUNCT
abr-57	27	1	however	however	ADV
abr-57	27	2	,	,	PUNCT
abr-57	27	3	some	some	DET
abr-57	27	4	studies	study	NOUN
abr-57	27	5	have	have	AUX
abr-57	27	6	shown	show	VERB
abr-57	27	7	that	that	SCONJ
abr-57	27	8	it	it	PRON
abr-57	27	9	is	be	AUX
abr-57	27	10	in	in	ADP
abr-57	27	11	a	a	DET
abr-57	27	12	firm	firm	NOUN
abr-57	27	13	’s	’s	PART
abr-57	27	14	best	good	ADJ
abr-57	27	15	interest	interest	NOUN
abr-57	27	16	to	to	PART
abr-57	27	17	disclose	disclose	VERB
abr-57	27	18	more	more	ADV
abr-57	27	19	as	as	ADP
abr-57	27	20	opposed	oppose	VERB
abr-57	27	21	to	to	ADP
abr-57	27	22	less	less	ADJ
abr-57	27	23	.	.	PUNCT
abr-57	28	1	for	for	ADP
abr-57	28	2	example	example	NOUN
abr-57	28	3	,	,	PUNCT
abr-57	28	4	milgrom	milgrom	ADP
abr-57	28	5	(	(	PUNCT
abr-57	28	6	1981	1981	NUM
abr-57	28	7	)	)	PUNCT
abr-57	28	8	found	find	VERB
abr-57	28	9	that	that	SCONJ
abr-57	28	10	,	,	PUNCT
abr-57	28	11	assuming	assume	VERB
abr-57	28	12	both	both	CCONJ
abr-57	28	13	credible	credible	ADJ
abr-57	28	14	disclosures	disclosure	NOUN
abr-57	28	15	and	and	CCONJ
abr-57	28	16	no	no	DET
abr-57	28	17	cost	cost	NOUN
abr-57	28	18	to	to	PART
abr-57	28	19	disclose	disclose	VERB
abr-57	28	20	,	,	PUNCT
abr-57	28	21	full	full	ADJ
abr-57	28	22	disclosure	disclosure	NOUN
abr-57	28	23	will	will	AUX
abr-57	28	24	occur	occur	VERB
abr-57	28	25	because	because	SCONJ
abr-57	28	26	investors	investor	NOUN
abr-57	28	27	will	will	AUX
abr-57	28	28	assume	assume	VERB
abr-57	28	29	that	that	SCONJ
abr-57	28	30	firms	firm	NOUN
abr-57	28	31	not	not	PART
abr-57	28	32	making	make	VERB
abr-57	28	33	voluntarily	voluntarily	ADJ
abr-57	28	34	disclosures	disclosure	NOUN
abr-57	28	35	have	have	VERB
abr-57	28	36	the	the	DET
abr-57	28	37	worst	bad	ADJ
abr-57	28	38	possible	possible	ADJ
abr-57	28	39	circumstances	circumstance	NOUN
abr-57	28	40	.	.	PUNCT
abr-57	29	1	lang	lang	PROPN
abr-57	29	2	and	and	CCONJ
abr-57	29	3	lundholm	lundholm	PROPN
abr-57	29	4	(	(	PUNCT
abr-57	29	5	1993	1993	NUM
abr-57	29	6	)	)	PUNCT
abr-57	29	7	found	find	VERB
abr-57	29	8	that	that	SCONJ
abr-57	29	9	the	the	DET
abr-57	29	10	more	more	ADJ
abr-57	29	11	information	information	NOUN
abr-57	29	12	a	a	DET
abr-57	29	13	firm	firm	NOUN
abr-57	29	14	voluntarily	voluntarily	ADV
abr-57	29	15	discloses	disclose	VERB
abr-57	29	16	the	the	DET
abr-57	29	17	higher	high	ADJ
abr-57	29	18	the	the	DET
abr-57	29	19	return	return	NOUN
abr-57	29	20	on	on	ADP
abr-57	29	21	that	that	DET
abr-57	29	22	firm	firm	NOUN
abr-57	29	23	’s	’s	PART
abr-57	29	24	stock	stock	NOUN
abr-57	29	25	.	.	PUNCT
abr-57	30	1	in	in	ADP
abr-57	30	2	addition	addition	NOUN
abr-57	30	3	to	to	ADP
abr-57	30	4	the	the	DET
abr-57	30	5	increase	increase	NOUN
abr-57	30	6	in	in	ADP
abr-57	30	7	stock	stock	NOUN
abr-57	30	8	performance	performance	NOUN
abr-57	30	9	,	,	PUNCT
abr-57	30	10	healy	healy	PROPN
abr-57	30	11	,	,	PUNCT
abr-57	30	12	et	et	PROPN
abr-57	30	13	al	al	PROPN
abr-57	30	14	.	.	PROPN
abr-57	30	15	,	,	PUNCT
abr-57	30	16	(	(	PUNCT
abr-57	30	17	1999	1999	NUM
abr-57	30	18	)	)	PUNCT
abr-57	30	19	found	find	VERB
abr-57	30	20	that	that	SCONJ
abr-57	30	21	firms	firm	NOUN
abr-57	30	22	that	that	PRON
abr-57	30	23	increased	increase	VERB
abr-57	30	24	their	their	PRON
abr-57	30	25	disclosure	disclosure	NOUN
abr-57	30	26	levels	level	NOUN
abr-57	30	27	experienced	experience	VERB
abr-57	30	28	increases	increase	NOUN
abr-57	30	29	in	in	ADP
abr-57	30	30	institutional	institutional	ADJ
abr-57	30	31	ownership	ownership	NOUN
abr-57	30	32	,	,	PUNCT
abr-57	30	33	the	the	DET
abr-57	30	34	number	number	NOUN
abr-57	30	35	of	of	ADP
abr-57	30	36	analysts	analyst	NOUN
abr-57	30	37	following	follow	VERB
abr-57	30	38	the	the	DET
abr-57	30	39	stock	stock	NOUN
abr-57	30	40	and	and	CCONJ
abr-57	30	41	stock	stock	NOUN
abr-57	30	42	liquidity	liquidity	NOUN
abr-57	30	43	.	.	PUNCT
abr-57	31	1	the	the	DET
abr-57	31	2	history	history	NOUN
abr-57	31	3	of	of	ADP
abr-57	31	4	forward	forward	ADV
abr-57	31	5	-	-	PUNCT
abr-57	31	6	looking	look	VERB
abr-57	31	7	statements	statement	NOUN
abr-57	31	8	is	be	AUX
abr-57	31	9	fairly	fairly	ADV
abr-57	31	10	short	short	ADJ
abr-57	31	11	.	.	PUNCT
abr-57	32	1	prior	prior	ADV
abr-57	32	2	to	to	ADP
abr-57	32	3	1972	1972	NUM
abr-57	32	4	,	,	PUNCT
abr-57	32	5	so	so	ADV
abr-57	32	6	-	-	PUNCT
abr-57	32	7	called	call	VERB
abr-57	32	8	“	"	PUNCT
abr-57	32	9	soft	soft	ADJ
abr-57	32	10	”	"	PUNCT
abr-57	32	11	forwardlooking	forwardlooke	VERB
abr-57	32	12	information	information	NOUN
abr-57	32	13	was	be	AUX
abr-57	32	14	prohibited	prohibit	VERB
abr-57	32	15	in	in	ADP
abr-57	32	16	sec	sec	PROPN
abr-57	32	17	-	-	PUNCT
abr-57	32	18	filed	file	VERB
abr-57	32	19	documents	document	NOUN
abr-57	32	20	because	because	SCONJ
abr-57	32	21	such	such	ADJ
abr-57	32	22	information	information	NOUN
abr-57	32	23	was	be	AUX
abr-57	32	24	believed	believe	VERB
abr-57	32	25	to	to	PART
abr-57	32	26	be	be	AUX
abr-57	32	27	inherently	inherently	ADV
abr-57	32	28	unreliable	unreliable	ADJ
abr-57	32	29	and	and	CCONJ
abr-57	32	30	unpredictable	unpredictable	ADJ
abr-57	32	31	(	(	PUNCT
abr-57	32	32	kerr	kerr	PROPN
abr-57	32	33	,	,	PUNCT
abr-57	32	34	1987	1987	NUM
abr-57	32	35	)	)	PUNCT
abr-57	32	36	.	.	PUNCT
abr-57	33	1	however	however	ADV
abr-57	33	2	,	,	PUNCT
abr-57	33	3	in	in	ADP
abr-57	33	4	1979	1979	NUM
abr-57	33	5	,	,	PUNCT
abr-57	33	6	the	the	DET
abr-57	33	7	sec	sec	PROPN
abr-57	33	8	reversed	reverse	VERB
abr-57	33	9	its	its	PRON
abr-57	33	10	position	position	NOUN
abr-57	33	11	with	with	ADP
abr-57	33	12	the	the	DET
abr-57	33	13	enactment	enactment	NOUN
abr-57	33	14	of	of	ADP
abr-57	33	15	rule	rule	NOUN
abr-57	33	16	175	175	NUM
abr-57	33	17	(	(	PUNCT
abr-57	33	18	hiler	hiler	NOUN
abr-57	33	19	,	,	PUNCT
abr-57	33	20	1987	1987	NUM
abr-57	33	21	)	)	PUNCT
abr-57	33	22	.	.	PUNCT
abr-57	34	1	rule	rule	NOUN
abr-57	34	2	175	175	NUM
abr-57	34	3	provided	provide	VERB
abr-57	34	4	that	that	SCONJ
abr-57	34	5	forward	forward	ADV
abr-57	34	6	-	-	PUNCT
abr-57	34	7	looking	look	VERB
abr-57	34	8	statements	statement	NOUN
abr-57	34	9	would	would	AUX
abr-57	34	10	not	not	PART
abr-57	34	11	be	be	AUX
abr-57	34	12	deemed	deem	VERB
abr-57	34	13	fraudulent	fraudulent	ADJ
abr-57	34	14	if	if	SCONJ
abr-57	34	15	they	they	PRON
abr-57	34	16	were	be	AUX
abr-57	34	17	made	make	VERB
abr-57	34	18	in	in	ADP
abr-57	34	19	“	"	PUNCT
abr-57	34	20	good	good	ADJ
abr-57	34	21	-	-	PUNCT
abr-57	34	22	faith	faith	NOUN
abr-57	34	23	”	"	PUNCT
abr-57	34	24	and	and	CCONJ
abr-57	34	25	if	if	SCONJ
abr-57	34	26	they	they	PRON
abr-57	34	27	had	have	VERB
abr-57	34	28	a	a	DET
abr-57	34	29	“	"	PUNCT
abr-57	34	30	reasonable	reasonable	ADJ
abr-57	34	31	basis	basis	NOUN
abr-57	34	32	”	"	PUNCT
abr-57	34	33	of	of	ADP
abr-57	34	34	assumptions	assumption	NOUN
abr-57	34	35	(	(	PUNCT
abr-57	34	36	calderon	calderon	NOUN
abr-57	34	37	and	and	CCONJ
abr-57	34	38	kowal	kowal	PROPN
abr-57	34	39	,	,	PUNCT
abr-57	34	40	1997	1997	NUM
abr-57	34	41	)	)	PUNCT
abr-57	34	42	.	.	PUNCT
abr-57	35	1	this	this	DET
abr-57	35	2	introduction	introduction	NOUN
abr-57	35	3	of	of	ADP
abr-57	35	4	a	a	DET
abr-57	35	5	“	"	PUNCT
abr-57	35	6	safe	safe	ADJ
abr-57	35	7	harbor	harbor	NOUN
abr-57	35	8	”	"	PUNCT
abr-57	35	9	for	for	ADP
abr-57	35	10	forward	forward	ADV
abr-57	35	11	-	-	PUNCT
abr-57	35	12	looking	look	VERB
abr-57	35	13	disclosures	disclosure	NOUN
abr-57	35	14	was	be	AUX
abr-57	35	15	severely	severely	ADV
abr-57	35	16	limited	limited	ADJ
abr-57	35	17	.	.	PUNCT
abr-57	36	1	the	the	DET
abr-57	36	2	main	main	ADJ
abr-57	36	3	drawback	drawback	NOUN
abr-57	36	4	to	to	PART
abr-57	36	5	rule	rule	VERB
abr-57	36	6	175	175	NUM
abr-57	36	7	was	be	AUX
abr-57	36	8	its	its	PRON
abr-57	36	9	application	application	NOUN
abr-57	36	10	only	only	ADV
abr-57	36	11	to	to	PART
abr-57	36	12	written	write	VERB
abr-57	36	13	forward	forward	ADV
abr-57	36	14	-	-	PUNCT
abr-57	36	15	looking	look	VERB
abr-57	36	16	statements	statement	NOUN
abr-57	36	17	filed	file	VERB
abr-57	36	18	with	with	ADP
abr-57	36	19	the	the	DET
abr-57	36	20	sec	sec	PROPN
abr-57	36	21	or	or	CCONJ
abr-57	36	22	oral	oral	ADJ
abr-57	36	23	statements	statement	NOUN
abr-57	36	24	that	that	PRON
abr-57	36	25	reaffirmed	reaffirm	VERB
abr-57	36	26	in	in	ADP
abr-57	36	27	writing	writing	NOUN
abr-57	36	28	with	with	ADP
abr-57	36	29	the	the	DET
abr-57	36	30	sec	sec	PROPN
abr-57	36	31	.	.	PROPN
abr-57	37	1	in	in	ADP
abr-57	37	2	other	other	ADJ
abr-57	37	3	words	word	NOUN
abr-57	37	4	,	,	PUNCT
abr-57	37	5	oral	oral	ADJ
abr-57	37	6	statements	statement	NOUN
abr-57	37	7	by	by	ADP
abr-57	37	8	themselves	themselves	PRON
abr-57	37	9	were	be	AUX
abr-57	37	10	not	not	PART
abr-57	37	11	provided	provide	VERB
abr-57	37	12	any	any	DET
abr-57	37	13	safe	safe	ADJ
abr-57	37	14	harbor	harbor	NOUN
abr-57	37	15	protection	protection	NOUN
abr-57	37	16	.	.	PUNCT
abr-57	38	1	both	both	DET
abr-57	38	2	skinner	skinner	NOUN
abr-57	38	3	(	(	PUNCT
abr-57	38	4	1995	1995	NUM
abr-57	38	5	)	)	PUNCT
abr-57	38	6	and	and	CCONJ
abr-57	38	7	pownall	pownall	VERB
abr-57	38	8	et	et	PROPN
abr-57	38	9	al	al	PROPN
abr-57	38	10	.	.	PROPN
abr-57	38	11	,	,	PUNCT
abr-57	38	12	(	(	PUNCT
abr-57	38	13	1993	1993	NUM
abr-57	38	14	)	)	PUNCT
abr-57	38	15	found	find	VERB
abr-57	38	16	that	that	SCONJ
abr-57	38	17	despite	despite	SCONJ
abr-57	38	18	the	the	DET
abr-57	38	19	sec	sec	PROPN
abr-57	38	20	’s	’s	PART
abr-57	38	21	encouragement	encouragement	NOUN
abr-57	38	22	,	,	PUNCT
abr-57	38	23	forward	forward	ADV
abr-57	38	24	-	-	PUNCT
abr-57	38	25	looking	look	VERB
abr-57	38	26	disclosures	disclosure	NOUN
abr-57	38	27	were	be	AUX
abr-57	38	28	rare	rare	ADJ
abr-57	38	29	due	due	ADJ
abr-57	38	30	to	to	ADP
abr-57	38	31	potential	potential	ADJ
abr-57	38	32	stockholder	stockholder	NOUN
abr-57	38	33	litigation	litigation	NOUN
abr-57	38	34	.	.	PUNCT
abr-57	39	1	the	the	DET
abr-57	39	2	first	first	ADJ
abr-57	39	3	mention	mention	NOUN
abr-57	39	4	in	in	ADP
abr-57	39	5	sec	sec	PROPN
abr-57	39	6	literature	literature	NOUN
abr-57	39	7	of	of	ADP
abr-57	39	8	a	a	DET
abr-57	39	9	required	require	VERB
abr-57	39	10	forward	forward	ADV
abr-57	39	11	-	-	PUNCT
abr-57	39	12	looking	look	VERB
abr-57	39	13	disclosure	disclosure	NOUN
abr-57	39	14	occurred	occur	VERB
abr-57	39	15	in	in	ADP
abr-57	39	16	1980	1980	NUM
abr-57	39	17	(	(	PUNCT
abr-57	39	18	sar	sar	PROPN
abr-57	39	19	no	no	PROPN
abr-57	39	20	.	.	PROPN
abr-57	40	1	33	33	NUM
abr-57	40	2	-	-	PUNCT
abr-57	40	3	6231	6231	NUM
abr-57	40	4	)	)	PUNCT
abr-57	40	5	.	.	PUNCT
abr-57	41	1	this	this	DET
abr-57	41	2	release	release	NOUN
abr-57	41	3	required	require	VERB
abr-57	41	4	a	a	DET
abr-57	41	5	more	more	ADV
abr-57	41	6	comprehensive	comprehensive	ADJ
abr-57	41	7	discussion	discussion	NOUN
abr-57	41	8	of	of	ADP
abr-57	41	9	the	the	DET
abr-57	41	10	financial	financial	ADJ
abr-57	41	11	statements	statement	NOUN
abr-57	41	12	as	as	ADP
abr-57	41	13	a	a	DET
abr-57	41	14	whole	whole	NOUN
abr-57	41	15	with	with	ADP
abr-57	41	16	particular	particular	ADJ
abr-57	41	17	regard	regard	NOUN
abr-57	41	18	to	to	ADP
abr-57	41	19	liquidity	liquidity	NOUN
abr-57	41	20	,	,	PUNCT
abr-57	41	21	capital	capital	NOUN
abr-57	41	22	resources	resource	NOUN
abr-57	41	23	,	,	PUNCT
abr-57	41	24	and	and	CCONJ
abr-57	41	25	results	result	NOUN
abr-57	41	26	of	of	ADP
abr-57	41	27	operations	operation	NOUN
abr-57	41	28	,	,	PUNCT
abr-57	41	29	as	as	ADV
abr-57	41	30	well	well	ADV
abr-57	41	31	as	as	ADP
abr-57	41	32	a	a	DET
abr-57	41	33	discussion	discussion	NOUN
abr-57	41	34	of	of	ADP
abr-57	41	35	forward	forward	ADV
abr-57	41	36	-	-	PUNCT
abr-57	41	37	looking	look	VERB
abr-57	41	38	disclosures	disclosure	NOUN
abr-57	41	39	in	in	ADP
abr-57	41	40	the	the	DET
abr-57	41	41	same	same	ADJ
abr-57	41	42	three	three	NUM
abr-57	41	43	areas	area	NOUN
abr-57	41	44	.	.	PUNCT
abr-57	42	1	this	this	DET
abr-57	42	2	change	change	NOUN
abr-57	42	3	in	in	ADP
abr-57	42	4	emphasis	emphasis	NOUN
abr-57	42	5	brought	bring	VERB
abr-57	42	6	about	about	ADP
abr-57	42	7	the	the	DET
abr-57	42	8	new	new	ADJ
abr-57	42	9	reporting	reporting	NOUN
abr-57	42	10	section	section	NOUN
abr-57	42	11	entitled	entitle	VERB
abr-57	42	12	management	management	NOUN
abr-57	42	13	’s	’s	PART
abr-57	42	14	discussion	discussion	NOUN
abr-57	42	15	and	and	CCONJ
abr-57	42	16	analysis	analysis	NOUN
abr-57	42	17	(	(	PUNCT
abr-57	42	18	md&a	md&a	PROPN
abr-57	42	19	)	)	PUNCT
abr-57	42	20	.	.	PUNCT
abr-57	43	1	there	there	PRON
abr-57	43	2	was	be	VERB
abr-57	43	3	substantial	substantial	ADJ
abr-57	43	4	criticism	criticism	NOUN
abr-57	43	5	of	of	ADP
abr-57	43	6	the	the	DET
abr-57	43	7	new	new	ADJ
abr-57	43	8	requirement	requirement	NOUN
abr-57	43	9	due	due	ADP
abr-57	43	10	to	to	ADP
abr-57	43	11	the	the	DET
abr-57	43	12	lack	lack	NOUN
abr-57	43	13	of	of	ADP
abr-57	43	14	guidance	guidance	NOUN
abr-57	43	15	on	on	ADP
abr-57	43	16	the	the	DET
abr-57	43	17	form	form	NOUN
abr-57	43	18	of	of	ADP
abr-57	43	19	the	the	DET
abr-57	43	20	md&a	md&a	PROPN
abr-57	43	21	section	section	NOUN
abr-57	43	22	.	.	PUNCT
abr-57	44	1	to	to	PART
abr-57	44	2	address	address	VERB
abr-57	44	3	these	these	DET
abr-57	44	4	concerns	concern	NOUN
abr-57	44	5	and	and	CCONJ
abr-57	44	6	provide	provide	VERB
abr-57	44	7	guidance	guidance	NOUN
abr-57	44	8	,	,	PUNCT
abr-57	44	9	the	the	DET
abr-57	44	10	sec	sec	PROPN
abr-57	44	11	issued	issue	VERB
abr-57	44	12	financial	financial	ADJ
abr-57	44	13	reporting	reporting	NOUN
abr-57	44	14	release	release	NOUN
abr-57	44	15	no	no	INTJ
abr-57	44	16	.	.	NOUN
abr-57	44	17	36	36	NUM
abr-57	44	18	(	(	PUNCT
abr-57	44	19	frr-36	frr-36	NOUN
abr-57	44	20	)	)	PUNCT
abr-57	44	21	in	in	ADP
abr-57	44	22	1989	1989	NUM
abr-57	44	23	.	.	PUNCT
abr-57	45	1	frr-36	frr-36	X
abr-57	45	2	sought	seek	VERB
abr-57	45	3	to	to	PART
abr-57	45	4	address	address	VERB
abr-57	45	5	inadequacies	inadequacy	NOUN
abr-57	45	6	in	in	ADP
abr-57	45	7	prior	prior	ADJ
abr-57	45	8	disclosures	disclosure	NOUN
abr-57	45	9	in	in	ADP
abr-57	45	10	the	the	DET
abr-57	45	11	md&a	md&a	PROPN
abr-57	45	12	section	section	NOUN
abr-57	45	13	.	.	PUNCT
abr-57	46	1	of	of	ADP
abr-57	46	2	particular	particular	ADJ
abr-57	46	3	interest	interest	NOUN
abr-57	46	4	to	to	ADP
abr-57	46	5	this	this	DET
abr-57	46	6	paper	paper	NOUN
abr-57	46	7	was	be	AUX
abr-57	46	8	the	the	DET
abr-57	46	9	inclusion	inclusion	NOUN
abr-57	46	10	of	of	ADP
abr-57	46	11	guidance	guidance	NOUN
abr-57	46	12	on	on	ADP
abr-57	46	13	the	the	DET
abr-57	46	14	use	use	NOUN
abr-57	46	15	of	of	ADP
abr-57	46	16	the	the	DET
abr-57	46	17	safe	safe	ADJ
abr-57	46	18	harbor	harbor	NOUN
abr-57	46	19	provisions	provision	NOUN
abr-57	46	20	provided	provide	VERB
abr-57	46	21	by	by	ADP
abr-57	46	22	rule	rule	NOUN
abr-57	46	23	175	175	NUM
abr-57	46	24	to	to	PART
abr-57	46	25	encourage	encourage	VERB
abr-57	46	26	more	more	ADV
abr-57	46	27	complete	complete	ADJ
abr-57	46	28	forward	forward	ADV
abr-57	46	29	-	-	PUNCT
abr-57	46	30	looking	look	VERB
abr-57	46	31	information	information	NOUN
abr-57	46	32	with	with	ADP
abr-57	46	33	a	a	DET
abr-57	46	34	lower	low	ADJ
abr-57	46	35	level	level	NOUN
abr-57	46	36	of	of	ADP
abr-57	46	37	legal	legal	ADJ
abr-57	46	38	liability	liability	NOUN
abr-57	46	39	.	.	PUNCT
abr-57	47	1	studies	study	NOUN
abr-57	47	2	by	by	ADP
abr-57	47	3	hooks	hook	NOUN
abr-57	47	4	and	and	CCONJ
abr-57	47	5	moon	moon	NOUN
abr-57	47	6	(	(	PUNCT
abr-57	47	7	1993	1993	NUM
abr-57	47	8	)	)	PUNCT
abr-57	47	9	and	and	CCONJ
abr-57	47	10	eikner	eikner	NOUN
abr-57	47	11	(	(	PUNCT
abr-57	47	12	1994	1994	NUM
abr-57	47	13	)	)	PUNCT
abr-57	47	14	found	find	VERB
abr-57	47	15	that	that	SCONJ
abr-57	47	16	the	the	DET
abr-57	47	17	implementation	implementation	NOUN
abr-57	47	18	of	of	ADP
abr-57	47	19	frr-36	frr-36	NOUN
abr-57	47	20	led	lead	VERB
abr-57	47	21	to	to	ADP
abr-57	47	22	a	a	DET
abr-57	47	23	very	very	ADV
abr-57	47	24	small	small	ADJ
abr-57	47	25	increase	increase	NOUN
abr-57	47	26	in	in	ADP
abr-57	47	27	the	the	DET
abr-57	47	28	number	number	NOUN
abr-57	47	29	of	of	ADP
abr-57	47	30	forward	forward	ADV
abr-57	47	31	-	-	PUNCT
abr-57	47	32	looking	look	VERB
abr-57	47	33	disclosures	disclosure	NOUN
abr-57	47	34	.	.	PUNCT
abr-57	48	1	a1994	a1994	ADP
abr-57	48	2	survey	survey	NOUN
abr-57	48	3	of	of	ADP
abr-57	48	4	the	the	DET
abr-57	48	5	manufacturers	manufacturer	NOUN
abr-57	48	6	alliance	alliance	NOUN
abr-57	48	7	(	(	PUNCT
abr-57	48	8	a	a	DET
abr-57	48	9	group	group	NOUN
abr-57	48	10	of	of	ADP
abr-57	48	11	500	500	NUM
abr-57	48	12	manufacturing	manufacturing	NOUN
abr-57	48	13	companies	company	NOUN
abr-57	48	14	)	)	PUNCT
abr-57	48	15	indicated	indicate	VERB
abr-57	48	16	that	that	SCONJ
abr-57	48	17	only	only	ADV
abr-57	48	18	17	17	NUM
abr-57	48	19	%	%	NOUN
abr-57	48	20	of	of	ADP
abr-57	48	21	its	its	PRON
abr-57	48	22	members	member	NOUN
abr-57	48	23	made	make	VERB
abr-57	48	24	any	any	DET
abr-57	48	25	type	type	NOUN
abr-57	48	26	of	of	ADP
abr-57	48	27	forward	forward	ADV
abr-57	48	28	-	-	PUNCT
abr-57	48	29	looking	look	VERB
abr-57	48	30	disclosures	disclosure	NOUN
abr-57	48	31	.	.	PUNCT
abr-57	49	1	of	of	ADP
abr-57	49	2	the	the	DET
abr-57	49	3	83	83	NUM
abr-57	49	4	%	%	NOUN
abr-57	49	5	not	not	PART
abr-57	49	6	making	make	VERB
abr-57	49	7	forward	forward	ADV
abr-57	49	8	-	-	PUNCT
abr-57	49	9	looking	look	VERB
abr-57	49	10	disclosures	disclosure	NOUN
abr-57	49	11	,	,	PUNCT
abr-57	49	12	nearly	nearly	ADV
abr-57	49	13	half	half	NOUN
abr-57	49	14	(	(	PUNCT
abr-57	49	15	49	49	NUM
abr-57	49	16	%	%	NOUN
abr-57	49	17	)	)	PUNCT
abr-57	49	18	said	say	VERB
abr-57	49	19	that	that	SCONJ
abr-57	49	20	additional	additional	ADJ
abr-57	49	21	protection	protection	NOUN
abr-57	49	22	from	from	ADP
abr-57	49	23	legal	legal	ADJ
abr-57	49	24	liability	liability	NOUN
abr-57	49	25	would	would	AUX
abr-57	49	26	encourage	encourage	VERB
abr-57	49	27	them	they	PRON
abr-57	49	28	to	to	PART
abr-57	49	29	make	make	VERB
abr-57	49	30	forward	forward	ADV
abr-57	49	31	-	-	PUNCT
abr-57	49	32	looking	look	VERB
abr-57	49	33	disclosures	disclosure	NOUN
abr-57	49	34	(	(	PUNCT
abr-57	49	35	barlas	barla	NOUN
abr-57	49	36	,	,	PUNCT
abr-57	49	37	1995	1995	NUM
abr-57	49	38	)	)	PUNCT
abr-57	49	39	.	.	PUNCT
abr-57	50	1	frost	frost	NOUN
abr-57	50	2	(	(	PUNCT
abr-57	50	3	1998	1998	NUM
abr-57	50	4	)	)	PUNCT
abr-57	50	5	found	find	VERB
abr-57	50	6	that	that	SCONJ
abr-57	50	7	the	the	DET
abr-57	50	8	number	number	NOUN
abr-57	50	9	of	of	ADP
abr-57	50	10	firms	firm	NOUN
abr-57	50	11	making	make	VERB
abr-57	50	12	forward	forward	ADV
abr-57	50	13	-	-	PUNCT
abr-57	50	14	looking	look	VERB
abr-57	50	15	disclosures	disclosure	NOUN
abr-57	50	16	in	in	ADP
abr-57	50	17	the	the	DET
abr-57	50	18	united	united	PROPN
abr-57	50	19	states	states	PROPN
abr-57	50	20	was	be	AUX
abr-57	50	21	significantly	significantly	ADV
abr-57	50	22	less	less	ADJ
abr-57	50	23	than	than	ADP
abr-57	50	24	in	in	ADP
abr-57	50	25	countries	country	NOUN
abr-57	50	26	where	where	SCONJ
abr-57	50	27	legal	legal	ADJ
abr-57	50	28	actions	action	NOUN
abr-57	50	29	for	for	ADP
abr-57	50	30	misleading	mislead	VERB
abr-57	50	31	statements	statement	NOUN
abr-57	50	32	are	be	AUX
abr-57	50	33	infrequent	infrequent	ADJ
abr-57	50	34	.	.	PUNCT
abr-57	51	1	the	the	DET
abr-57	51	2	private	private	ADJ
abr-57	51	3	securities	security	NOUN
abr-57	51	4	litigation	litigation	PROPN
abr-57	51	5	reform	reform	PROPN
abr-57	51	6	act	act	PROPN
abr-57	51	7	(	(	PUNCT
abr-57	51	8	pslra	pslra	ADV
abr-57	51	9	)	)	PUNCT
abr-57	51	10	was	be	AUX
abr-57	51	11	enacted	enact	VERB
abr-57	51	12	in	in	ADP
abr-57	51	13	response	response	NOUN
abr-57	51	14	to	to	ADP
abr-57	51	15	claims	claim	NOUN
abr-57	51	16	of	of	ADP
abr-57	51	17	widespread	widespread	ADJ
abr-57	51	18	abuse	abuse	NOUN
abr-57	51	19	in	in	ADP
abr-57	51	20	the	the	DET
abr-57	51	21	area	area	NOUN
abr-57	51	22	of	of	ADP
abr-57	51	23	securities	security	NOUN
abr-57	51	24	litigation	litigation	NOUN
abr-57	51	25	(	(	PUNCT
abr-57	51	26	conference	conference	NOUN
abr-57	51	27	report	report	NOUN
abr-57	51	28	,	,	PUNCT
abr-57	51	29	1995	1995	NUM
abr-57	51	30	;	;	PUNCT
abr-57	51	31	avery	avery	NOUN
abr-57	51	32	1996	1996	NUM
abr-57	51	33	)	)	PUNCT
abr-57	51	34	.	.	PUNCT
abr-57	52	1	the	the	DET
abr-57	52	2	act	act	NOUN
abr-57	52	3	’s	’s	PART
abr-57	52	4	proponents	proponent	NOUN
abr-57	52	5	alleged	allege	VERB
abr-57	52	6	that	that	SCONJ
abr-57	52	7	federal	federal	ADJ
abr-57	52	8	securities	security	NOUN
abr-57	52	9	laws	law	NOUN
abr-57	52	10	promoted	promote	VERB
abr-57	52	11	the	the	DET
abr-57	52	12	filing	filing	NOUN
abr-57	52	13	of	of	ADP
abr-57	52	14	“	"	PUNCT
abr-57	52	15	strike	strike	NOUN
abr-57	52	16	”	"	PUNCT
abr-57	52	17	suits	suit	NOUN
abr-57	52	18	based	base	VERB
abr-57	52	19	solely	solely	ADV
abr-57	52	20	on	on	ADP
abr-57	52	21	a	a	DET
abr-57	52	22	decline	decline	NOUN
abr-57	52	23	in	in	ADP
abr-57	52	24	stock	stock	NOUN
abr-57	52	25	price	price	NOUN
abr-57	52	26	.	.	PUNCT
abr-57	53	1	these	these	DET
abr-57	53	2	same	same	ADJ
abr-57	53	3	proponents	proponent	NOUN
abr-57	53	4	expressed	express	VERB
abr-57	53	5	concern	concern	NOUN
abr-57	53	6	that	that	SCONJ
abr-57	53	7	frivolous	frivolous	ADJ
abr-57	53	8	suits	suit	NOUN
abr-57	53	9	were	be	AUX
abr-57	53	10	severely	severely	ADV
abr-57	53	11	limiting	limit	VERB
abr-57	53	12	managers	manager	NOUN
abr-57	53	13	’	'	PUNCT
abr-57	53	14	communication	communication	NOUN
abr-57	53	15	of	of	ADP
abr-57	53	16	forward	forward	ADV
abr-57	53	17	-	-	PUNCT
abr-57	53	18	looking	look	VERB
abr-57	53	19	information	information	NOUN
abr-57	53	20	to	to	ADP
abr-57	53	21	the	the	DET
abr-57	53	22	marketplace	marketplace	NOUN
abr-57	53	23	(	(	PUNCT
abr-57	53	24	johnson	johnson	PROPN
abr-57	53	25	,	,	PUNCT
abr-57	53	26	et	et	PROPN
abr-57	53	27	al	al	PROPN
abr-57	53	28	.	.	PROPN
abr-57	53	29	,	,	PUNCT
abr-57	53	30	2001	2001	NUM
abr-57	53	31	)	)	PUNCT
abr-57	53	32	.	.	PUNCT
abr-57	54	1	the	the	DET
abr-57	54	2	proponents	proponent	NOUN
abr-57	54	3	argued	argue	VERB
abr-57	54	4	that	that	SCONJ
abr-57	54	5	shareholders	shareholder	NOUN
abr-57	54	6	would	would	AUX
abr-57	54	7	benefit	benefit	VERB
abr-57	54	8	from	from	ADP
abr-57	54	9	the	the	DET
abr-57	54	10	passage	passage	NOUN
abr-57	54	11	of	of	ADP
abr-57	54	12	the	the	DET
abr-57	54	13	pslra	pslra	NOUN
abr-57	54	14	through	through	ADP
abr-57	54	15	decreased	decrease	VERB
abr-57	54	16	litigation	litigation	NOUN
abr-57	54	17	costs	cost	NOUN
abr-57	54	18	associated	associate	VERB
abr-57	54	19	with	with	ADP
abr-57	54	20	frivolous	frivolous	ADJ
abr-57	54	21	litigation	litigation	NOUN
abr-57	54	22	.	.	PUNCT
abr-57	55	1	coffee	coffee	NOUN
abr-57	55	2	(	(	PUNCT
abr-57	55	3	1985	1985	NUM
abr-57	55	4	)	)	PUNCT
abr-57	55	5	found	find	VERB
abr-57	55	6	that	that	SCONJ
abr-57	55	7	frivolous	frivolous	ADJ
abr-57	55	8	litigation	litigation	NOUN
abr-57	55	9	significantly	significantly	ADV
abr-57	55	10	increased	increase	VERB
abr-57	55	11	costs	cost	NOUN
abr-57	55	12	to	to	ADP
abr-57	55	13	companies	company	NOUN
abr-57	55	14	involved	involve	VERB
abr-57	55	15	with	with	ADP
abr-57	55	16	all	all	DET
abr-57	55	17	forms	form	NOUN
abr-57	55	18	of	of	ADP
abr-57	55	19	litigation	litigation	NOUN
abr-57	55	20	.	.	PUNCT
abr-57	56	1	it	it	PRON
abr-57	56	2	was	be	AUX
abr-57	56	3	also	also	ADV
abr-57	56	4	thought	think	VERB
abr-57	56	5	that	that	SCONJ
abr-57	56	6	the	the	DET
abr-57	56	7	pslra	pslra	NOUN
abr-57	56	8	’s	’s	PART
abr-57	56	9	safe	safe	ADJ
abr-57	56	10	harbor	harbor	NOUN
abr-57	56	11	and	and	CCONJ
abr-57	56	12	the	the	DET
abr-57	56	13	increased	increase	VERB
abr-57	56	14	difficulty	difficulty	NOUN
abr-57	56	15	in	in	ADP
abr-57	56	16	filing	filing	NOUN
abr-57	56	17	suit	suit	NOUN
abr-57	56	18	might	might	AUX
abr-57	56	19	encourage	encourage	VERB
abr-57	56	20	firms	firm	NOUN
abr-57	56	21	to	to	PART
abr-57	56	22	adopt	adopt	VERB
abr-57	56	23	a	a	DET
abr-57	56	24	more	more	ADJ
abr-57	56	25	pier	pier	NOUN
abr-57	56	26	advances	advance	NOUN
abr-57	56	27	in	in	ADP
abr-57	56	28	business	business	NOUN
abr-57	56	29	research	research	NOUN
abr-57	56	30	2011	2011	NUM
abr-57	56	31	,	,	PUNCT
abr-57	56	32	vol	vol	NOUN
abr-57	56	33	.	.	PROPN
abr-57	56	34	2	2	NUM
abr-57	56	35	,	,	PUNCT
abr-57	56	36	no	no	INTJ
abr-57	56	37	.	.	NOUN
abr-57	56	38	1	1	NUM
abr-57	56	39	,	,	PUNCT
abr-57	56	40	138	138	NUM
abr-57	56	41	-	-	SYM
abr-57	56	42	148	148	NUM
abr-57	56	43	140	140	NUM
abr-57	56	44	forthcoming	forthcoming	ADJ
abr-57	56	45	disclosure	disclosure	NOUN
abr-57	56	46	policy	policy	NOUN
abr-57	56	47	which	which	PRON
abr-57	56	48	would	would	AUX
abr-57	56	49	yield	yield	VERB
abr-57	56	50	a	a	DET
abr-57	56	51	lower	low	ADJ
abr-57	56	52	cost	cost	NOUN
abr-57	56	53	of	of	ADP
abr-57	56	54	capital	capital	NOUN
abr-57	56	55	(	(	PUNCT
abr-57	56	56	botosan	botosan	NOUN
abr-57	56	57	,	,	PUNCT
abr-57	56	58	1997	1997	NUM
abr-57	56	59	)	)	PUNCT
abr-57	56	60	and	and	CCONJ
abr-57	56	61	more	more	ADJ
abr-57	56	62	interest	interest	NOUN
abr-57	56	63	by	by	ADP
abr-57	56	64	investors	investor	NOUN
abr-57	56	65	(	(	PUNCT
abr-57	56	66	lang	lang	PROPN
abr-57	56	67	and	and	CCONJ
abr-57	56	68	lundholm	lundholm	ADJ
abr-57	56	69	,	,	PUNCT
abr-57	56	70	1996	1996	NUM
abr-57	56	71	)	)	PUNCT
abr-57	56	72	.	.	PUNCT
abr-57	57	1	these	these	DET
abr-57	57	2	arguments	argument	NOUN
abr-57	57	3	were	be	AUX
abr-57	57	4	countered	counter	VERB
abr-57	57	5	by	by	ADP
abr-57	57	6	pslra	pslra	NOUN
abr-57	57	7	opponents	opponent	NOUN
abr-57	57	8	who	who	PRON
abr-57	57	9	argued	argue	VERB
abr-57	57	10	that	that	SCONJ
abr-57	57	11	the	the	DET
abr-57	57	12	safe	safe	ADJ
abr-57	57	13	harbor	harbor	NOUN
abr-57	57	14	would	would	AUX
abr-57	57	15	increase	increase	VERB
abr-57	57	16	the	the	DET
abr-57	57	17	risk	risk	NOUN
abr-57	57	18	of	of	ADP
abr-57	57	19	firms	firm	NOUN
abr-57	57	20	disclosing	disclose	VERB
abr-57	57	21	less	less	ADV
abr-57	57	22	accurate	accurate	ADJ
abr-57	57	23	information	information	NOUN
abr-57	57	24	.	.	PUNCT
abr-57	58	1	additionally	additionally	ADV
abr-57	58	2	,	,	PUNCT
abr-57	58	3	although	although	SCONJ
abr-57	58	4	there	there	PRON
abr-57	58	5	may	may	AUX
abr-57	58	6	be	be	AUX
abr-57	58	7	increased	increase	VERB
abr-57	58	8	disclosures	disclosure	NOUN
abr-57	58	9	,	,	PUNCT
abr-57	58	10	the	the	DET
abr-57	58	11	ability	ability	NOUN
abr-57	58	12	to	to	PART
abr-57	58	13	create	create	VERB
abr-57	58	14	cautionary	cautionary	ADJ
abr-57	58	15	statements	statement	NOUN
abr-57	58	16	to	to	PART
abr-57	58	17	accompany	accompany	VERB
abr-57	58	18	the	the	DET
abr-57	58	19	new	new	ADJ
abr-57	58	20	disclosures	disclosure	NOUN
abr-57	58	21	would	would	AUX
abr-57	58	22	be	be	AUX
abr-57	58	23	more	more	ADV
abr-57	58	24	important	important	ADJ
abr-57	58	25	than	than	ADP
abr-57	58	26	the	the	DET
abr-57	58	27	actual	actual	ADJ
abr-57	58	28	information	information	NOUN
abr-57	58	29	disclosed	disclose	VERB
abr-57	58	30	(	(	PUNCT
abr-57	58	31	spiess	spiess	NOUN
abr-57	58	32	and	and	CCONJ
abr-57	58	33	tkac	tkac	NOUN
abr-57	58	34	,	,	PUNCT
abr-57	58	35	1997	1997	NUM
abr-57	58	36	)	)	PUNCT
abr-57	58	37	.	.	PUNCT
abr-57	59	1	on	on	ADP
abr-57	59	2	december	december	PROPN
abr-57	59	3	22	22	NUM
abr-57	59	4	,	,	PUNCT
abr-57	59	5	1995	1995	NUM
abr-57	59	6	,	,	PUNCT
abr-57	59	7	after	after	ADP
abr-57	59	8	being	be	AUX
abr-57	59	9	vetoed	veto	VERB
abr-57	59	10	by	by	ADP
abr-57	59	11	president	president	PROPN
abr-57	59	12	clinton	clinton	PROPN
abr-57	59	13	,	,	PUNCT
abr-57	59	14	both	both	CCONJ
abr-57	59	15	the	the	DET
abr-57	59	16	house	house	NOUN
abr-57	59	17	and	and	CCONJ
abr-57	59	18	the	the	DET
abr-57	59	19	senate	senate	PROPN
abr-57	59	20	overrode	overrode	NOUN
abr-57	59	21	the	the	DET
abr-57	59	22	president	president	NOUN
abr-57	59	23	’s	’s	PART
abr-57	59	24	veto	veto	NOUN
abr-57	59	25	and	and	CCONJ
abr-57	59	26	the	the	DET
abr-57	59	27	pslra	pslra	NOUN
abr-57	59	28	became	become	VERB
abr-57	59	29	effective	effective	ADJ
abr-57	59	30	on	on	ADP
abr-57	59	31	january	january	PROPN
abr-57	59	32	1	1	NUM
abr-57	59	33	,	,	PUNCT
abr-57	59	34	1996	1996	NUM
abr-57	59	35	(	(	PUNCT
abr-57	59	36	pl	pl	PROPN
abr-57	59	37	104	104	NUM
abr-57	59	38	-	-	SYM
abr-57	59	39	67	67	NUM
abr-57	59	40	)	)	PUNCT
abr-57	59	41	.	.	PUNCT
abr-57	60	1	the	the	DET
abr-57	60	2	pslra	pslra	NOUN
abr-57	60	3	defines	define	VERB
abr-57	60	4	the	the	DET
abr-57	60	5	term	term	NOUN
abr-57	60	6	“	"	PUNCT
abr-57	60	7	forward	forward	ADV
abr-57	60	8	-	-	PUNCT
abr-57	60	9	looking	look	VERB
abr-57	60	10	statement	statement	NOUN
abr-57	60	11	”	"	PUNCT
abr-57	60	12	as	as	ADP
abr-57	60	13	a	a	DET
abr-57	60	14	projection	projection	NOUN
abr-57	60	15	of	of	ADP
abr-57	60	16	revenues	revenue	NOUN
abr-57	60	17	,	,	PUNCT
abr-57	60	18	income	income	NOUN
abr-57	60	19	,	,	PUNCT
abr-57	60	20	or	or	CCONJ
abr-57	60	21	other	other	ADJ
abr-57	60	22	financial	financial	ADJ
abr-57	60	23	items	item	NOUN
abr-57	60	24	;	;	PUNCT
abr-57	60	25	a	a	DET
abr-57	60	26	statement	statement	NOUN
abr-57	60	27	of	of	ADP
abr-57	60	28	management	management	NOUN
abr-57	60	29	’s	’s	PART
abr-57	60	30	plans	plan	NOUN
abr-57	60	31	and	and	CCONJ
abr-57	60	32	objectives	objective	NOUN
abr-57	60	33	for	for	ADP
abr-57	60	34	future	future	ADJ
abr-57	60	35	operations	operation	NOUN
abr-57	60	36	(	(	PUNCT
abr-57	60	37	including	include	VERB
abr-57	60	38	products	product	NOUN
abr-57	60	39	or	or	CCONJ
abr-57	60	40	services	service	NOUN
abr-57	60	41	)	)	PUNCT
abr-57	60	42	;	;	PUNCT
abr-57	60	43	a	a	DET
abr-57	60	44	statement	statement	NOUN
abr-57	60	45	of	of	ADP
abr-57	60	46	future	future	ADJ
abr-57	60	47	economic	economic	ADJ
abr-57	60	48	performance	performance	NOUN
abr-57	60	49	;	;	PUNCT
abr-57	60	50	and	and	CCONJ
abr-57	60	51	a	a	DET
abr-57	60	52	statement	statement	NOUN
abr-57	60	53	of	of	ADP
abr-57	60	54	assumptions	assumption	NOUN
abr-57	60	55	underlying	underlie	VERB
abr-57	60	56	these	these	DET
abr-57	60	57	projections	projection	NOUN
abr-57	60	58	(	(	PUNCT
abr-57	60	59	pslra	pslra	ADV
abr-57	60	60	,	,	PUNCT
abr-57	60	61	sec	sec	PROPN
abr-57	60	62	.	.	PROPN
abr-57	60	63	13a	13a	PROPN
abr-57	60	64	(	(	PUNCT
abr-57	60	65	b	b	NOUN
abr-57	60	66	)	)	PUNCT
abr-57	60	67	of	of	ADP
abr-57	60	68	u.s	u.s	PROPN
abr-57	60	69	.	.	PROPN
abr-57	60	70	public	public	ADJ
abr-57	60	71	law	law	NOUN
abr-57	60	72	67	67	NUM
abr-57	60	73	,	,	PUNCT
abr-57	60	74	104th	104th	ADJ
abr-57	60	75	congress	congress	PROPN
abr-57	60	76	)	)	PUNCT
abr-57	60	77	.	.	PUNCT
abr-57	61	1	the	the	DET
abr-57	61	2	basic	basic	ADJ
abr-57	61	3	framework	framework	NOUN
abr-57	61	4	of	of	ADP
abr-57	61	5	the	the	DET
abr-57	61	6	safe	safe	ADJ
abr-57	61	7	harbor	harbor	NOUN
abr-57	61	8	provided	provide	VERB
abr-57	61	9	in	in	ADP
abr-57	61	10	the	the	DET
abr-57	61	11	pslra	pslra	NOUN
abr-57	61	12	is	be	AUX
abr-57	61	13	quite	quite	ADV
abr-57	61	14	simple	simple	ADJ
abr-57	61	15	.	.	PUNCT
abr-57	62	1	the	the	DET
abr-57	62	2	pslra	pslra	ADV
abr-57	62	3	safe	safe	ADJ
abr-57	62	4	harbor	harbor	NOUN
abr-57	62	5	has	have	VERB
abr-57	62	6	two	two	NUM
abr-57	62	7	tests	test	NOUN
abr-57	62	8	that	that	PRON
abr-57	62	9	operate	operate	VERB
abr-57	62	10	in	in	ADP
abr-57	62	11	an	an	DET
abr-57	62	12	‘	'	PUNCT
abr-57	62	13	or	or	CCONJ
abr-57	62	14	’	'	PUNCT
abr-57	62	15	fashion	fashion	NOUN
abr-57	62	16	.	.	PUNCT
abr-57	63	1	if	if	SCONJ
abr-57	63	2	either	either	DET
abr-57	63	3	test	test	NOUN
abr-57	63	4	is	be	AUX
abr-57	63	5	met	meet	VERB
abr-57	63	6	,	,	PUNCT
abr-57	63	7	the	the	DET
abr-57	63	8	person	person	NOUN
abr-57	63	9	or	or	CCONJ
abr-57	63	10	issuer	issuer	NOUN
abr-57	63	11	making	make	VERB
abr-57	63	12	the	the	DET
abr-57	63	13	statement	statement	NOUN
abr-57	63	14	is	be	AUX
abr-57	63	15	protected	protect	VERB
abr-57	63	16	from	from	ADP
abr-57	63	17	private	private	ADJ
abr-57	63	18	liability	liability	NOUN
abr-57	63	19	(	(	PUNCT
abr-57	63	20	cases	case	NOUN
abr-57	63	21	filed	file	VERB
abr-57	63	22	in	in	ADP
abr-57	63	23	civil	civil	ADJ
abr-57	63	24	courts	court	NOUN
abr-57	63	25	as	as	SCONJ
abr-57	63	26	opposed	oppose	VERB
abr-57	63	27	to	to	ADP
abr-57	63	28	criminal	criminal	ADJ
abr-57	63	29	cases	case	NOUN
abr-57	63	30	)	)	PUNCT
abr-57	63	31	,	,	PUNCT
abr-57	63	32	but	but	CCONJ
abr-57	63	33	not	not	PART
abr-57	63	34	necessarily	necessarily	ADV
abr-57	63	35	from	from	ADP
abr-57	63	36	the	the	DET
abr-57	63	37	sec	sec	PROPN
abr-57	63	38	.	.	PUNCT
abr-57	64	1	in	in	ADP
abr-57	64	2	other	other	ADJ
abr-57	64	3	words	word	NOUN
abr-57	64	4	,	,	PUNCT
abr-57	64	5	a	a	DET
abr-57	64	6	statement	statement	NOUN
abr-57	64	7	that	that	PRON
abr-57	64	8	meets	meet	VERB
abr-57	64	9	one	one	NUM
abr-57	64	10	of	of	ADP
abr-57	64	11	the	the	DET
abr-57	64	12	two	two	NUM
abr-57	64	13	prongs	prong	NOUN
abr-57	64	14	can	can	AUX
abr-57	64	15	not	not	PART
abr-57	64	16	be	be	AUX
abr-57	64	17	sued	sue	VERB
abr-57	64	18	by	by	ADP
abr-57	64	19	investors	investor	NOUN
abr-57	64	20	but	but	CCONJ
abr-57	64	21	can	can	AUX
abr-57	64	22	still	still	ADV
abr-57	64	23	be	be	AUX
abr-57	64	24	subject	subject	ADJ
abr-57	64	25	to	to	ADP
abr-57	64	26	sec	sec	PROPN
abr-57	64	27	action	action	NOUN
abr-57	64	28	.	.	PUNCT
abr-57	65	1	the	the	DET
abr-57	65	2	first	first	ADJ
abr-57	65	3	test	test	NOUN
abr-57	65	4	is	be	AUX
abr-57	65	5	one	one	NUM
abr-57	65	6	of	of	ADP
abr-57	65	7	“	"	PUNCT
abr-57	65	8	actual	actual	ADJ
abr-57	65	9	knowledge	knowledge	NOUN
abr-57	65	10	”	"	PUNCT
abr-57	65	11	(	(	PUNCT
abr-57	65	12	avery	avery	NOUN
abr-57	65	13	,	,	PUNCT
abr-57	65	14	1996	1996	NUM
abr-57	65	15	)	)	PUNCT
abr-57	65	16	.	.	PUNCT
abr-57	66	1	under	under	ADP
abr-57	66	2	this	this	DET
abr-57	66	3	test	test	NOUN
abr-57	66	4	,	,	PUNCT
abr-57	66	5	the	the	DET
abr-57	66	6	person	person	NOUN
abr-57	66	7	or	or	CCONJ
abr-57	66	8	issuer	issuer	NOUN
abr-57	66	9	is	be	AUX
abr-57	66	10	protected	protect	VERB
abr-57	66	11	with	with	ADP
abr-57	66	12	respect	respect	NOUN
abr-57	66	13	to	to	ADP
abr-57	66	14	the	the	DET
abr-57	66	15	forward	forward	ADV
abr-57	66	16	-	-	PUNCT
abr-57	66	17	looking	look	VERB
abr-57	66	18	statement	statement	NOUN
abr-57	66	19	if	if	SCONJ
abr-57	66	20	the	the	DET
abr-57	66	21	plaintiff	plaintiff	NOUN
abr-57	66	22	fails	fail	VERB
abr-57	66	23	to	to	PART
abr-57	66	24	prove	prove	VERB
abr-57	66	25	that	that	SCONJ
abr-57	66	26	the	the	DET
abr-57	66	27	statement	statement	NOUN
abr-57	66	28	was	be	AUX
abr-57	66	29	made	make	VERB
abr-57	66	30	with	with	ADP
abr-57	66	31	actual	actual	ADJ
abr-57	66	32	knowledge	knowledge	NOUN
abr-57	66	33	that	that	SCONJ
abr-57	66	34	the	the	DET
abr-57	66	35	statement	statement	NOUN
abr-57	66	36	was	be	AUX
abr-57	66	37	false	false	ADJ
abr-57	66	38	or	or	CCONJ
abr-57	66	39	misleading	misleading	ADJ
abr-57	66	40	.	.	PUNCT
abr-57	67	1	the	the	DET
abr-57	67	2	“	"	PUNCT
abr-57	67	3	actual	actual	ADJ
abr-57	67	4	knowledge	knowledge	NOUN
abr-57	67	5	”	"	PUNCT
abr-57	67	6	test	test	NOUN
abr-57	67	7	does	do	AUX
abr-57	67	8	not	not	PART
abr-57	67	9	need	need	VERB
abr-57	67	10	to	to	PART
abr-57	67	11	be	be	AUX
abr-57	67	12	accompanied	accompany	VERB
abr-57	67	13	by	by	ADP
abr-57	67	14	any	any	DET
abr-57	67	15	cautionary	cautionary	ADJ
abr-57	67	16	language	language	NOUN
abr-57	67	17	.	.	PUNCT
abr-57	68	1	(	(	PUNCT
abr-57	68	2	u.s	u.s	PROPN
abr-57	68	3	.	.	PROPN
abr-57	68	4	public	public	ADJ
abr-57	68	5	law	law	NOUN
abr-57	68	6	67	67	NUM
abr-57	68	7	,	,	PUNCT
abr-57	68	8	104th	104th	ADJ
abr-57	68	9	congress	congress	PROPN
abr-57	68	10	)	)	PUNCT
abr-57	68	11	.	.	PUNCT
abr-57	69	1	the	the	DET
abr-57	69	2	second	second	ADJ
abr-57	69	3	test	test	NOUN
abr-57	69	4	is	be	AUX
abr-57	69	5	known	know	VERB
abr-57	69	6	as	as	ADP
abr-57	69	7	the	the	DET
abr-57	69	8	“	"	PUNCT
abr-57	69	9	bespeaks	bespeak	NOUN
abr-57	69	10	caution	caution	NOUN
abr-57	69	11	”	"	PUNCT
abr-57	69	12	test	test	NOUN
abr-57	69	13	.	.	PUNCT
abr-57	70	1	(	(	PUNCT
abr-57	70	2	avery	avery	NOUN
abr-57	70	3	,	,	PUNCT
abr-57	70	4	1996	1996	NUM
abr-57	70	5	)	)	PUNCT
abr-57	70	6	under	under	ADP
abr-57	70	7	this	this	DET
abr-57	70	8	test	test	NOUN
abr-57	70	9	the	the	DET
abr-57	70	10	person	person	NOUN
abr-57	70	11	or	or	CCONJ
abr-57	70	12	issuer	issuer	NOUN
abr-57	70	13	making	make	VERB
abr-57	70	14	the	the	DET
abr-57	70	15	statement	statement	NOUN
abr-57	70	16	is	be	AUX
abr-57	70	17	protected	protect	VERB
abr-57	70	18	if	if	SCONJ
abr-57	70	19	the	the	DET
abr-57	70	20	statement	statement	NOUN
abr-57	70	21	is	be	AUX
abr-57	70	22	identified	identify	VERB
abr-57	70	23	as	as	ADP
abr-57	70	24	a	a	DET
abr-57	70	25	forward	forward	ADV
abr-57	70	26	-	-	PUNCT
abr-57	70	27	looking	look	VERB
abr-57	70	28	statement	statement	NOUN
abr-57	70	29	and	and	CCONJ
abr-57	70	30	is	be	AUX
abr-57	70	31	accompanied	accompany	VERB
abr-57	70	32	by	by	ADP
abr-57	70	33	meaningful	meaningful	ADJ
abr-57	70	34	cautionary	cautionary	ADJ
abr-57	70	35	statements	statement	NOUN
abr-57	70	36	that	that	PRON
abr-57	70	37	identify	identify	VERB
abr-57	70	38	important	important	ADJ
abr-57	70	39	factors	factor	NOUN
abr-57	70	40	that	that	PRON
abr-57	70	41	could	could	AUX
abr-57	70	42	cause	cause	VERB
abr-57	70	43	actual	actual	ADJ
abr-57	70	44	results	result	NOUN
abr-57	70	45	to	to	PART
abr-57	70	46	differ	differ	VERB
abr-57	70	47	materially	materially	ADV
abr-57	70	48	from	from	ADP
abr-57	70	49	those	those	PRON
abr-57	70	50	in	in	ADP
abr-57	70	51	the	the	DET
abr-57	70	52	forward	forward	ADV
abr-57	70	53	-	-	PUNCT
abr-57	70	54	looking	look	VERB
abr-57	70	55	statement	statement	NOUN
abr-57	70	56	(	(	PUNCT
abr-57	70	57	boyle	boyle	NOUN
abr-57	70	58	and	and	CCONJ
abr-57	70	59	knopf	knopf	PROPN
abr-57	70	60	,	,	PUNCT
abr-57	70	61	1996	1996	NUM
abr-57	70	62	)	)	PUNCT
abr-57	70	63	.	.	PUNCT
abr-57	71	1	this	this	DET
abr-57	71	2	test	test	NOUN
abr-57	71	3	has	have	VERB
abr-57	71	4	two	two	NUM
abr-57	71	5	interesting	interesting	ADJ
abr-57	71	6	aspects	aspect	NOUN
abr-57	71	7	.	.	PUNCT
abr-57	72	1	first	first	ADV
abr-57	72	2	,	,	PUNCT
abr-57	72	3	the	the	DET
abr-57	72	4	test	test	NOUN
abr-57	72	5	protects	protect	VERB
abr-57	72	6	statements	statement	NOUN
abr-57	72	7	that	that	PRON
abr-57	72	8	are	be	AUX
abr-57	72	9	immaterial	immaterial	ADJ
abr-57	72	10	.	.	PUNCT
abr-57	73	1	second	second	ADJ
abr-57	73	2	,	,	PUNCT
abr-57	73	3	and	and	CCONJ
abr-57	73	4	perhaps	perhaps	ADV
abr-57	73	5	more	more	ADV
abr-57	73	6	interesting	interesting	ADJ
abr-57	73	7	,	,	PUNCT
abr-57	73	8	is	be	AUX
abr-57	73	9	the	the	DET
abr-57	73	10	fact	fact	NOUN
abr-57	73	11	that	that	SCONJ
abr-57	73	12	,	,	PUNCT
abr-57	73	13	if	if	SCONJ
abr-57	73	14	read	read	VERB
abr-57	73	15	literally	literally	ADV
abr-57	73	16	,	,	PUNCT
abr-57	73	17	the	the	DET
abr-57	73	18	“	"	PUNCT
abr-57	73	19	bespeaks	bespeak	NOUN
abr-57	73	20	caution	caution	NOUN
abr-57	73	21	”	"	PUNCT
abr-57	73	22	test	test	NOUN
abr-57	73	23	would	would	AUX
abr-57	73	24	protect	protect	VERB
abr-57	73	25	knowingly	knowingly	ADV
abr-57	73	26	false	false	ADJ
abr-57	73	27	statements	statement	NOUN
abr-57	73	28	as	as	ADV
abr-57	73	29	long	long	ADV
abr-57	73	30	as	as	SCONJ
abr-57	73	31	they	they	PRON
abr-57	73	32	were	be	AUX
abr-57	73	33	accompanied	accompany	VERB
abr-57	73	34	by	by	ADP
abr-57	73	35	meaningful	meaningful	ADJ
abr-57	73	36	cautionary	cautionary	ADJ
abr-57	73	37	statements	statement	NOUN
abr-57	73	38	.	.	PUNCT
abr-57	74	1	specifically	specifically	ADV
abr-57	74	2	,	,	PUNCT
abr-57	74	3	the	the	DET
abr-57	74	4	statement	statement	NOUN
abr-57	74	5	of	of	ADP
abr-57	74	6	the	the	DET
abr-57	74	7	managers	manager	NOUN
abr-57	74	8	in	in	ADP
abr-57	74	9	the	the	DET
abr-57	74	10	conference	conference	NOUN
abr-57	74	11	report	report	NOUN
abr-57	74	12	that	that	PRON
abr-57	74	13	approved	approve	VERB
abr-57	74	14	the	the	DET
abr-57	74	15	final	final	ADJ
abr-57	74	16	version	version	NOUN
abr-57	74	17	of	of	ADP
abr-57	74	18	the	the	DET
abr-57	74	19	pslra	pslra	NOUN
abr-57	74	20	specifically	specifically	ADV
abr-57	74	21	instructed	instruct	VERB
abr-57	74	22	the	the	DET
abr-57	74	23	courts	court	NOUN
abr-57	74	24	to	to	PART
abr-57	74	25	examine	examine	VERB
abr-57	74	26	only	only	ADV
abr-57	74	27	the	the	DET
abr-57	74	28	cautionary	cautionary	ADJ
abr-57	74	29	statement	statement	NOUN
abr-57	74	30	accompanying	accompany	VERB
abr-57	74	31	the	the	DET
abr-57	74	32	forward	forward	ADV
abr-57	74	33	-	-	PUNCT
abr-57	74	34	looking	look	VERB
abr-57	74	35	statement	statement	NOUN
abr-57	74	36	and	and	CCONJ
abr-57	74	37	“	"	PUNCT
abr-57	74	38	not	not	PART
abr-57	74	39	examine	examine	VERB
abr-57	74	40	the	the	DET
abr-57	74	41	state	state	NOUN
abr-57	74	42	of	of	ADP
abr-57	74	43	mind	mind	NOUN
abr-57	74	44	”	"	PUNCT
abr-57	74	45	of	of	ADP
abr-57	74	46	the	the	DET
abr-57	74	47	issuer	issuer	NOUN
abr-57	74	48	making	make	VERB
abr-57	74	49	the	the	DET
abr-57	74	50	statement	statement	NOUN
abr-57	74	51	(	(	PUNCT
abr-57	74	52	congressional	congressional	ADJ
abr-57	74	53	record	record	NOUN
abr-57	74	54	h13703	h13703	NOUN
abr-57	74	55	,	,	PUNCT
abr-57	74	56	1995	1995	NUM
abr-57	74	57	)	)	PUNCT
abr-57	74	58	.	.	PUNCT
abr-57	75	1	numerous	numerous	ADJ
abr-57	75	2	critics	critic	NOUN
abr-57	75	3	of	of	ADP
abr-57	75	4	the	the	DET
abr-57	75	5	pslra	pslra	NOUN
abr-57	75	6	cited	cite	VERB
abr-57	75	7	this	this	PRON
abr-57	75	8	as	as	ADP
abr-57	75	9	a	a	DET
abr-57	75	10	,	,	PUNCT
abr-57	75	11	“	"	PUNCT
abr-57	75	12	license	license	NOUN
abr-57	75	13	to	to	PART
abr-57	75	14	lie	lie	VERB
abr-57	75	15	.	.	PUNCT
abr-57	75	16	”	"	PUNCT
abr-57	76	1	there	there	PRON
abr-57	76	2	are	be	VERB
abr-57	76	3	two	two	NUM
abr-57	76	4	citations	citation	NOUN
abr-57	76	5	that	that	PRON
abr-57	76	6	attribute	attribute	VERB
abr-57	76	7	the	the	DET
abr-57	76	8	phrase	phrase	NOUN
abr-57	76	9	,	,	PUNCT
abr-57	76	10	“	"	PUNCT
abr-57	76	11	license	license	NOUN
abr-57	76	12	to	to	PART
abr-57	76	13	lie	lie	VERB
abr-57	76	14	”	"	PUNCT
abr-57	76	15	(	(	PUNCT
abr-57	76	16	with	with	ADP
abr-57	76	17	regard	regard	NOUN
abr-57	76	18	to	to	ADP
abr-57	76	19	the	the	DET
abr-57	76	20	pslra	pslra	NOUN
abr-57	76	21	)	)	PUNCT
abr-57	76	22	to	to	ADP
abr-57	76	23	specific	specific	ADJ
abr-57	76	24	individuals	individual	NOUN
abr-57	76	25	.	.	PUNCT
abr-57	77	1	janis	janis	PROPN
abr-57	77	2	(	(	PUNCT
abr-57	77	3	1996	1996	NUM
abr-57	77	4	)	)	PUNCT
abr-57	77	5	attributes	attribute	VERB
abr-57	77	6	the	the	DET
abr-57	77	7	phrase	phrase	NOUN
abr-57	77	8	to	to	ADP
abr-57	77	9	consumer	consumer	NOUN
abr-57	77	10	activist	activist	NOUN
abr-57	77	11	ralph	ralph	PROPN
abr-57	77	12	nader	nader	PROPN
abr-57	77	13	.	.	PUNCT
abr-57	78	1	carney	carney	PROPN
abr-57	78	2	(	(	PUNCT
abr-57	78	3	2002	2002	NUM
abr-57	78	4	)	)	PUNCT
abr-57	78	5	and	and	CCONJ
abr-57	78	6	spector	spector	NOUN
abr-57	78	7	(	(	PUNCT
abr-57	78	8	2002	2002	NUM
abr-57	78	9	)	)	PUNCT
abr-57	78	10	attribute	attribute	VERB
abr-57	78	11	the	the	DET
abr-57	78	12	remark	remark	NOUN
abr-57	78	13	to	to	ADP
abr-57	78	14	then	then	ADV
abr-57	78	15	sen	sen	PROPN
abr-57	78	16	.	.	PROPN
abr-57	78	17	joseph	joseph	PROPN
abr-57	78	18	biden	biden	PROPN
abr-57	78	19	during	during	ADP
abr-57	78	20	the	the	DET
abr-57	78	21	debate	debate	NOUN
abr-57	78	22	to	to	PART
abr-57	78	23	override	override	VERB
abr-57	78	24	the	the	DET
abr-57	78	25	presidential	presidential	ADJ
abr-57	78	26	veto	veto	NOUN
abr-57	78	27	of	of	ADP
abr-57	78	28	the	the	DET
abr-57	78	29	pslra	pslra	NOUN
abr-57	78	30	.	.	PUNCT
abr-57	79	1	despite	despite	SCONJ
abr-57	79	2	the	the	DET
abr-57	79	3	significance	significance	NOUN
abr-57	79	4	of	of	ADP
abr-57	79	5	the	the	DET
abr-57	79	6	pslra	pslra	NOUN
abr-57	79	7	on	on	ADP
abr-57	79	8	corporate	corporate	ADJ
abr-57	79	9	financial	financial	ADJ
abr-57	79	10	reporting	reporting	NOUN
abr-57	79	11	,	,	PUNCT
abr-57	79	12	and	and	CCONJ
abr-57	79	13	particularly	particularly	ADV
abr-57	79	14	on	on	ADP
abr-57	79	15	forwardlooking	forwardlooking	NOUN
abr-57	79	16	disclosures	disclosure	NOUN
abr-57	79	17	,	,	PUNCT
abr-57	79	18	there	there	PRON
abr-57	79	19	has	have	AUX
abr-57	79	20	been	be	AUX
abr-57	79	21	limited	limit	VERB
abr-57	79	22	research	research	NOUN
abr-57	79	23	on	on	ADP
abr-57	79	24	it	it	PRON
abr-57	79	25	.	.	PUNCT
abr-57	80	1	grundfest	grundfest	NOUN
abr-57	80	2	and	and	CCONJ
abr-57	80	3	perino	perino	PROPN
abr-57	80	4	(	(	PUNCT
abr-57	80	5	1997	1997	NUM
abr-57	80	6	)	)	PUNCT
abr-57	80	7	were	be	AUX
abr-57	80	8	among	among	ADP
abr-57	80	9	the	the	DET
abr-57	80	10	first	first	ADJ
abr-57	80	11	to	to	PART
abr-57	80	12	look	look	VERB
abr-57	80	13	at	at	ADP
abr-57	80	14	the	the	DET
abr-57	80	15	effects	effect	NOUN
abr-57	80	16	of	of	ADP
abr-57	80	17	the	the	DET
abr-57	80	18	passage	passage	NOUN
abr-57	80	19	of	of	ADP
abr-57	80	20	the	the	DET
abr-57	80	21	pslra	pslra	NOUN
abr-57	80	22	.	.	PUNCT
abr-57	81	1	they	they	PRON
abr-57	81	2	found	find	VERB
abr-57	81	3	that	that	SCONJ
abr-57	81	4	in	in	ADP
abr-57	81	5	the	the	DET
abr-57	81	6	year	year	NOUN
abr-57	81	7	following	follow	VERB
abr-57	81	8	the	the	DET
abr-57	81	9	pslra	pslra	NOUN
abr-57	81	10	’s	’s	PART
abr-57	81	11	passage	passage	NOUN
abr-57	81	12	there	there	PRON
abr-57	81	13	was	be	VERB
abr-57	81	14	a	a	DET
abr-57	81	15	drop	drop	NOUN
abr-57	81	16	in	in	ADP
abr-57	81	17	the	the	DET
abr-57	81	18	number	number	NOUN
abr-57	81	19	of	of	ADP
abr-57	81	20	lawsuits	lawsuit	NOUN
abr-57	81	21	filed	file	VERB
abr-57	81	22	,	,	PUNCT
abr-57	81	23	but	but	CCONJ
abr-57	81	24	not	not	PART
abr-57	81	25	the	the	DET
abr-57	81	26	numbers	number	NOUN
abr-57	81	27	expected	expect	VERB
abr-57	81	28	.	.	PUNCT
abr-57	82	1	despite	despite	SCONJ
abr-57	82	2	the	the	DET
abr-57	82	3	fact	fact	NOUN
abr-57	82	4	that	that	SCONJ
abr-57	82	5	the	the	DET
abr-57	82	6	overall	overall	ADJ
abr-57	82	7	litigation	litigation	NOUN
abr-57	82	8	rate	rate	NOUN
abr-57	82	9	was	be	AUX
abr-57	82	10	relatively	relatively	ADV
abr-57	82	11	unchanged	unchanged	ADJ
abr-57	82	12	after	after	SCONJ
abr-57	82	13	the	the	DET
abr-57	82	14	passage	passage	NOUN
abr-57	82	15	of	of	ADP
abr-57	82	16	the	the	DET
abr-57	82	17	pslra	pslra	NOUN
abr-57	82	18	,	,	PUNCT
abr-57	82	19	grundfest	grundfest	NOUN
abr-57	82	20	and	and	CCONJ
abr-57	82	21	perino	perino	PROPN
abr-57	82	22	(	(	PUNCT
abr-57	82	23	1997	1997	NUM
abr-57	82	24	)	)	PUNCT
abr-57	82	25	found	find	VERB
abr-57	82	26	that	that	SCONJ
abr-57	82	27	there	there	PRON
abr-57	82	28	was	be	VERB
abr-57	82	29	a	a	DET
abr-57	82	30	significant	significant	ADJ
abr-57	82	31	drop	drop	NOUN
abr-57	82	32	in	in	ADP
abr-57	82	33	the	the	DET
abr-57	82	34	number	number	NOUN
abr-57	82	35	of	of	ADP
abr-57	82	36	complaints	complaint	NOUN
abr-57	82	37	alleging	allege	VERB
abr-57	82	38	false	false	ADJ
abr-57	82	39	forward	forward	ADV
abr-57	82	40	-	-	PUNCT
abr-57	82	41	looking	look	VERB
abr-57	82	42	disclosures	disclosure	NOUN
abr-57	82	43	as	as	ADP
abr-57	82	44	the	the	DET
abr-57	82	45	basis	basis	NOUN
abr-57	82	46	for	for	ADP
abr-57	82	47	filing	file	VERB
abr-57	82	48	a	a	DET
abr-57	82	49	lawsuit	lawsuit	NOUN
abr-57	82	50	.	.	PUNCT
abr-57	83	1	although	although	SCONJ
abr-57	83	2	this	this	DET
abr-57	83	3	decline	decline	NOUN
abr-57	83	4	was	be	AUX
abr-57	83	5	welcome	welcome	ADJ
abr-57	83	6	news	news	NOUN
abr-57	83	7	and	and	CCONJ
abr-57	83	8	seemed	seem	VERB
abr-57	83	9	to	to	PART
abr-57	83	10	satisfy	satisfy	VERB
abr-57	83	11	the	the	DET
abr-57	83	12	intentions	intention	NOUN
abr-57	83	13	of	of	ADP
abr-57	83	14	congress	congress	PROPN
abr-57	83	15	,	,	PUNCT
abr-57	83	16	the	the	DET
abr-57	83	17	same	same	ADJ
abr-57	83	18	report	report	NOUN
abr-57	83	19	noted	note	VERB
abr-57	83	20	that	that	SCONJ
abr-57	83	21	an	an	DET
abr-57	83	22	almost	almost	ADV
abr-57	83	23	equal	equal	ADJ
abr-57	83	24	increase	increase	NOUN
abr-57	83	25	in	in	ADP
abr-57	83	26	filings	filing	NOUN
abr-57	83	27	was	be	AUX
abr-57	83	28	noted	note	VERB
abr-57	83	29	in	in	ADP
abr-57	83	30	state	state	NOUN
abr-57	83	31	courts	court	NOUN
abr-57	83	32	.	.	PUNCT
abr-57	84	1	grundfest	grundfest	NOUN
abr-57	84	2	and	and	CCONJ
abr-57	84	3	perino	perino	PROPN
abr-57	84	4	(	(	PUNCT
abr-57	84	5	1997	1997	NUM
abr-57	84	6	)	)	PUNCT
abr-57	84	7	attributed	attribute	VERB
abr-57	84	8	this	this	DET
abr-57	84	9	increase	increase	NOUN
abr-57	84	10	in	in	ADP
abr-57	84	11	state	state	NOUN
abr-57	84	12	court	court	NOUN
abr-57	84	13	filings	filing	NOUN
abr-57	84	14	to	to	ADP
abr-57	84	15	a	a	DET
abr-57	84	16	“	"	PUNCT
abr-57	84	17	substitution	substitution	NOUN
abr-57	84	18	effect	effect	NOUN
abr-57	84	19	”	"	PUNCT
abr-57	84	20	where	where	SCONJ
abr-57	84	21	plaintiffs	plaintiff	NOUN
abr-57	84	22	chose	choose	VERB
abr-57	84	23	to	to	PART
abr-57	84	24	file	file	VERB
abr-57	84	25	in	in	ADP
abr-57	84	26	state	state	NOUN
abr-57	84	27	courts	court	NOUN
abr-57	84	28	to	to	PART
abr-57	84	29	avoid	avoid	VERB
abr-57	84	30	the	the	DET
abr-57	84	31	more	more	ADV
abr-57	84	32	stringent	stringent	ADJ
abr-57	84	33	requirements	requirement	NOUN
abr-57	84	34	of	of	ADP
abr-57	84	35	the	the	DET
abr-57	84	36	new	new	ADJ
abr-57	84	37	law	law	NOUN
abr-57	84	38	in	in	ADP
abr-57	84	39	federal	federal	ADJ
abr-57	84	40	courts	court	NOUN
abr-57	84	41	.	.	PUNCT
abr-57	85	1	the	the	DET
abr-57	85	2	sec	sec	PROPN
abr-57	85	3	,	,	PUNCT
abr-57	85	4	in	in	ADP
abr-57	85	5	its	its	PRON
abr-57	85	6	report	report	NOUN
abr-57	85	7	to	to	ADP
abr-57	85	8	the	the	DET
abr-57	85	9	president	president	NOUN
abr-57	85	10	and	and	CCONJ
abr-57	85	11	congress	congress	PROPN
abr-57	85	12	on	on	ADP
abr-57	85	13	the	the	DET
abr-57	85	14	first	first	ADJ
abr-57	85	15	year	year	NOUN
abr-57	85	16	of	of	ADP
abr-57	85	17	practice	practice	NOUN
abr-57	85	18	after	after	ADP
abr-57	85	19	passage	passage	NOUN
abr-57	85	20	of	of	ADP
abr-57	85	21	the	the	DET
abr-57	85	22	pslra	pslra	NOUN
abr-57	85	23	,	,	PUNCT
abr-57	85	24	noted	note	VERB
abr-57	85	25	that	that	SCONJ
abr-57	85	26	the	the	DET
abr-57	85	27	“	"	PUNCT
abr-57	85	28	quality	quality	NOUN
abr-57	85	29	and	and	CCONJ
abr-57	85	30	quantity	quantity	NOUN
abr-57	85	31	of	of	ADP
abr-57	85	32	forward	forward	ADV
abr-57	85	33	-	-	PUNCT
abr-57	85	34	looking	look	VERB
abr-57	85	35	disclosures	disclosure	NOUN
abr-57	85	36	has	have	AUX
abr-57	85	37	not	not	PART
abr-57	85	38	significantly	significantly	ADV
abr-57	85	39	improved	improve	VERB
abr-57	85	40	following	follow	VERB
abr-57	85	41	enactment	enactment	NOUN
abr-57	85	42	of	of	ADP
abr-57	85	43	the	the	DET
abr-57	85	44	safe	safe	ADJ
abr-57	85	45	harbor	harbor	NOUN
abr-57	85	46	for	for	ADP
abr-57	85	47	forward	forward	ADV
abr-57	85	48	-	-	PUNCT
abr-57	85	49	looking	look	VERB
abr-57	85	50	statements	statement	NOUN
abr-57	85	51	”	"	PUNCT
abr-57	85	52	(	(	PUNCT
abr-57	85	53	sec	sec	PROPN
abr-57	85	54	1997	1997	NUM
abr-57	85	55	)	)	PUNCT
abr-57	85	56	.	.	PUNCT
abr-57	86	1	however	however	ADV
abr-57	86	2	,	,	PUNCT
abr-57	86	3	the	the	DET
abr-57	86	4	sec	sec	PROPN
abr-57	86	5	performed	perform	VERB
abr-57	86	6	no	no	DET
abr-57	86	7	empirical	empirical	ADJ
abr-57	86	8	tests	test	NOUN
abr-57	86	9	and	and	CCONJ
abr-57	86	10	based	base	VERB
abr-57	86	11	its	its	PRON
abr-57	86	12	statements	statement	NOUN
abr-57	86	13	on	on	ADP
abr-57	86	14	anecdotal	anecdotal	ADJ
abr-57	86	15	evidence	evidence	NOUN
abr-57	86	16	only	only	ADV
abr-57	86	17	.	.	PUNCT
abr-57	87	1	additionally	additionally	ADV
abr-57	87	2	pier	pier	NOUN
abr-57	87	3	advances	advance	NOUN
abr-57	87	4	in	in	ADP
abr-57	87	5	business	business	NOUN
abr-57	87	6	research	research	NOUN
abr-57	87	7	2011	2011	NUM
abr-57	87	8	,	,	PUNCT
abr-57	87	9	vol	vol	NOUN
abr-57	87	10	.	.	PROPN
abr-57	88	1	2	2	NUM
abr-57	88	2	,	,	PUNCT
abr-57	88	3	no	no	INTJ
abr-57	88	4	.	.	NOUN
abr-57	88	5	1	1	NUM
abr-57	88	6	,	,	PUNCT
abr-57	88	7	138	138	NUM
abr-57	88	8	-	-	SYM
abr-57	88	9	148	148	NUM
abr-57	88	10	141	141	NUM
abr-57	88	11	the	the	DET
abr-57	88	12	sec	sec	PROPN
abr-57	88	13	called	call	VERB
abr-57	88	14	the	the	DET
abr-57	88	15	shift	shift	NOUN
abr-57	88	16	of	of	ADP
abr-57	88	17	securities	security	NOUN
abr-57	88	18	fraud	fraud	NOUN
abr-57	88	19	cases	case	NOUN
abr-57	88	20	from	from	ADP
abr-57	88	21	federal	federal	ADJ
abr-57	88	22	to	to	ADP
abr-57	88	23	state	state	NOUN
abr-57	88	24	courts	court	NOUN
abr-57	88	25	“	"	PUNCT
abr-57	88	26	the	the	DET
abr-57	88	27	most	most	ADV
abr-57	88	28	significant	significant	ADJ
abr-57	88	29	development	development	NOUN
abr-57	88	30	in	in	ADP
abr-57	88	31	securities	security	NOUN
abr-57	88	32	litigation	litigation	NOUN
abr-57	88	33	”	"	PUNCT
abr-57	88	34	since	since	SCONJ
abr-57	88	35	the	the	DET
abr-57	88	36	passage	passage	NOUN
abr-57	88	37	of	of	ADP
abr-57	88	38	the	the	DET
abr-57	88	39	pslra	pslra	NOUN
abr-57	88	40	(	(	PUNCT
abr-57	88	41	sec	sec	PROPN
abr-57	88	42	1997	1997	NUM
abr-57	88	43	)	)	PUNCT
abr-57	88	44	.	.	PUNCT
abr-57	89	1	the	the	DET
abr-57	89	2	report	report	NOUN
abr-57	89	3	also	also	ADV
abr-57	89	4	noted	note	VERB
abr-57	89	5	that	that	SCONJ
abr-57	89	6	the	the	DET
abr-57	89	7	increases	increase	NOUN
abr-57	89	8	in	in	ADP
abr-57	89	9	state	state	NOUN
abr-57	89	10	court	court	NOUN
abr-57	89	11	filings	filing	NOUN
abr-57	89	12	were	be	AUX
abr-57	89	13	almost	almost	ADV
abr-57	89	14	wholly	wholly	ADV
abr-57	89	15	attributable	attributable	ADJ
abr-57	89	16	to	to	ADP
abr-57	89	17	the	the	DET
abr-57	89	18	passage	passage	NOUN
abr-57	89	19	of	of	ADP
abr-57	89	20	the	the	DET
abr-57	89	21	pslra	pslra	NOUN
abr-57	89	22	,	,	PUNCT
abr-57	89	23	given	give	VERB
abr-57	89	24	that	that	SCONJ
abr-57	89	25	there	there	PRON
abr-57	89	26	was	be	VERB
abr-57	89	27	essentially	essentially	ADV
abr-57	89	28	no	no	DET
abr-57	89	29	significant	significant	ADJ
abr-57	89	30	securities	security	NOUN
abr-57	89	31	litigation	litigation	NOUN
abr-57	89	32	in	in	ADP
abr-57	89	33	state	state	NOUN
abr-57	89	34	courts	court	NOUN
abr-57	89	35	prior	prior	ADV
abr-57	89	36	to	to	ADP
abr-57	89	37	the	the	DET
abr-57	89	38	passage	passage	NOUN
abr-57	89	39	of	of	ADP
abr-57	89	40	the	the	DET
abr-57	89	41	pslra	pslra	NOUN
abr-57	89	42	.	.	PUNCT
abr-57	90	1	in	in	ADP
abr-57	90	2	late	late	ADJ
abr-57	90	3	1997	1997	NUM
abr-57	90	4	,	,	PUNCT
abr-57	90	5	legislation	legislation	NOUN
abr-57	90	6	was	be	AUX
abr-57	90	7	introduced	introduce	VERB
abr-57	90	8	in	in	ADP
abr-57	90	9	congress	congress	PROPN
abr-57	90	10	to	to	PART
abr-57	90	11	address	address	VERB
abr-57	90	12	the	the	DET
abr-57	90	13	issue	issue	NOUN
abr-57	90	14	of	of	ADP
abr-57	90	15	plaintiffs	plaintiff	NOUN
abr-57	90	16	attempting	attempt	VERB
abr-57	90	17	to	to	PART
abr-57	90	18	circumvent	circumvent	VERB
abr-57	90	19	the	the	DET
abr-57	90	20	pslra	pslra	NOUN
abr-57	90	21	by	by	ADP
abr-57	90	22	filing	file	VERB
abr-57	90	23	in	in	ADP
abr-57	90	24	state	state	NOUN
abr-57	90	25	courts	court	NOUN
abr-57	90	26	.	.	PUNCT
abr-57	91	1	the	the	DET
abr-57	91	2	securities	securities	PROPN
abr-57	91	3	litigation	litigation	PROPN
abr-57	91	4	uniform	uniform	PROPN
abr-57	91	5	standards	standards	PROPN
abr-57	91	6	act	act	VERB
abr-57	91	7	(	(	PUNCT
abr-57	91	8	slusa	slusa	NOUN
abr-57	91	9	)	)	PUNCT
abr-57	91	10	was	be	AUX
abr-57	91	11	designed	design	VERB
abr-57	91	12	to	to	PART
abr-57	91	13	make	make	VERB
abr-57	91	14	federal	federal	ADJ
abr-57	91	15	court	court	NOUN
abr-57	91	16	the	the	DET
abr-57	91	17	exclusive	exclusive	ADJ
abr-57	91	18	venue	venue	NOUN
abr-57	91	19	for	for	ADP
abr-57	91	20	most	most	ADJ
abr-57	91	21	securities	security	NOUN
abr-57	91	22	suits	suit	NOUN
abr-57	91	23	,	,	PUNCT
abr-57	91	24	preventing	prevent	VERB
abr-57	91	25	plaintiffs	plaintiff	NOUN
abr-57	91	26	from	from	ADP
abr-57	91	27	seeking	seek	VERB
abr-57	91	28	to	to	PART
abr-57	91	29	evade	evade	VERB
abr-57	91	30	the	the	DET
abr-57	91	31	provisions	provision	NOUN
abr-57	91	32	of	of	ADP
abr-57	91	33	the	the	DET
abr-57	91	34	pslra	pslra	NOUN
abr-57	91	35	.	.	PUNCT
abr-57	92	1	the	the	DET
abr-57	92	2	slusa	slusa	NOUN
abr-57	92	3	also	also	ADV
abr-57	92	4	enables	enable	VERB
abr-57	92	5	defendants	defendant	NOUN
abr-57	92	6	to	to	PART
abr-57	92	7	force	force	VERB
abr-57	92	8	all	all	DET
abr-57	92	9	actions	action	NOUN
abr-57	92	10	arising	arise	VERB
abr-57	92	11	out	out	ADP
abr-57	92	12	of	of	ADP
abr-57	92	13	the	the	DET
abr-57	92	14	same	same	ADJ
abr-57	92	15	set	set	NOUN
abr-57	92	16	of	of	ADP
abr-57	92	17	facts	fact	NOUN
abr-57	92	18	into	into	ADP
abr-57	92	19	one	one	NUM
abr-57	92	20	court	court	NOUN
abr-57	92	21	,	,	PUNCT
abr-57	92	22	thereby	thereby	ADV
abr-57	92	23	avoiding	avoid	VERB
abr-57	92	24	the	the	DET
abr-57	92	25	common	common	ADJ
abr-57	92	26	problem	problem	NOUN
abr-57	92	27	of	of	ADP
abr-57	92	28	being	be	AUX
abr-57	92	29	forced	force	VERB
abr-57	92	30	to	to	PART
abr-57	92	31	litigate	litigate	VERB
abr-57	92	32	in	in	ADP
abr-57	92	33	several	several	ADJ
abr-57	92	34	state	state	NOUN
abr-57	92	35	and	and	CCONJ
abr-57	92	36	federal	federal	ADJ
abr-57	92	37	courts	court	NOUN
abr-57	92	38	simultaneously	simultaneously	ADV
abr-57	92	39	(	(	PUNCT
abr-57	92	40	hamilton	hamilton	PROPN
abr-57	92	41	and	and	CCONJ
abr-57	92	42	trautmann	trautmann	PROPN
abr-57	92	43	,	,	PUNCT
abr-57	92	44	1998	1998	NUM
abr-57	92	45	)	)	PUNCT
abr-57	92	46	.	.	PUNCT
abr-57	93	1	studies	study	NOUN
abr-57	93	2	completed	complete	VERB
abr-57	93	3	since	since	SCONJ
abr-57	93	4	the	the	DET
abr-57	93	5	passage	passage	NOUN
abr-57	93	6	of	of	ADP
abr-57	93	7	the	the	DET
abr-57	93	8	slusa	slusa	NOUN
abr-57	93	9	(	(	PUNCT
abr-57	93	10	day	day	NOUN
abr-57	93	11	1999	1999	NUM
abr-57	93	12	,	,	PUNCT
abr-57	93	13	rosen	rosen	PROPN
abr-57	93	14	1999	1999	NUM
abr-57	93	15	)	)	PUNCT
abr-57	93	16	have	have	AUX
abr-57	93	17	found	find	VERB
abr-57	93	18	that	that	SCONJ
abr-57	93	19	the	the	DET
abr-57	93	20	number	number	NOUN
abr-57	93	21	of	of	ADP
abr-57	93	22	lawsuits	lawsuit	NOUN
abr-57	93	23	filed	file	VERB
abr-57	93	24	decreased	decrease	VERB
abr-57	93	25	only	only	ADV
abr-57	93	26	minimally	minimally	ADV
abr-57	93	27	.	.	PUNCT
abr-57	94	1	however	however	ADV
abr-57	94	2	,	,	PUNCT
abr-57	94	3	it	it	PRON
abr-57	94	4	should	should	AUX
abr-57	94	5	be	be	AUX
abr-57	94	6	noted	note	VERB
abr-57	94	7	that	that	SCONJ
abr-57	94	8	these	these	DET
abr-57	94	9	studies	study	NOUN
abr-57	94	10	dealt	deal	VERB
abr-57	94	11	with	with	ADP
abr-57	94	12	only	only	ADV
abr-57	94	13	the	the	DET
abr-57	94	14	number	number	NOUN
abr-57	94	15	of	of	ADP
abr-57	94	16	filings	filing	NOUN
abr-57	94	17	.	.	PUNCT
abr-57	95	1	although	although	SCONJ
abr-57	95	2	quantity	quantity	NOUN
abr-57	95	3	of	of	ADP
abr-57	95	4	lawsuits	lawsuit	NOUN
abr-57	95	5	is	be	AUX
abr-57	95	6	an	an	DET
abr-57	95	7	important	important	ADJ
abr-57	95	8	piece	piece	NOUN
abr-57	95	9	of	of	ADP
abr-57	95	10	information	information	NOUN
abr-57	95	11	it	it	PRON
abr-57	95	12	is	be	AUX
abr-57	95	13	not	not	PART
abr-57	95	14	totally	totally	ADV
abr-57	95	15	reflective	reflective	ADJ
abr-57	95	16	of	of	ADP
abr-57	95	17	actions	action	NOUN
abr-57	95	18	;	;	PUNCT
abr-57	95	19	many	many	ADJ
abr-57	95	20	cases	case	NOUN
abr-57	95	21	that	that	PRON
abr-57	95	22	are	be	AUX
abr-57	95	23	filed	file	VERB
abr-57	95	24	never	never	ADV
abr-57	95	25	make	make	VERB
abr-57	95	26	it	it	PRON
abr-57	95	27	to	to	ADP
abr-57	95	28	the	the	DET
abr-57	95	29	courtroom	courtroom	NOUN
abr-57	95	30	because	because	SCONJ
abr-57	95	31	they	they	PRON
abr-57	95	32	are	be	AUX
abr-57	95	33	dismissed	dismiss	VERB
abr-57	95	34	on	on	ADP
abr-57	95	35	procedural	procedural	ADJ
abr-57	95	36	or	or	CCONJ
abr-57	95	37	other	other	ADJ
abr-57	95	38	grounds	ground	NOUN
abr-57	95	39	,	,	PUNCT
abr-57	95	40	such	such	ADJ
abr-57	95	41	as	as	ADP
abr-57	95	42	being	be	AUX
abr-57	95	43	frivolous	frivolous	ADJ
abr-57	95	44	.	.	PUNCT
abr-57	96	1	no	no	DET
abr-57	96	2	studies	study	NOUN
abr-57	96	3	were	be	AUX
abr-57	96	4	found	find	VERB
abr-57	96	5	that	that	PRON
abr-57	96	6	investigated	investigate	VERB
abr-57	96	7	the	the	DET
abr-57	96	8	actual	actual	ADJ
abr-57	96	9	number	number	NOUN
abr-57	96	10	of	of	ADP
abr-57	96	11	cases	case	NOUN
abr-57	96	12	filed	file	VERB
abr-57	96	13	versus	versus	ADP
abr-57	96	14	the	the	DET
abr-57	96	15	number	number	NOUN
abr-57	96	16	that	that	PRON
abr-57	96	17	actually	actually	ADV
abr-57	96	18	make	make	VERB
abr-57	96	19	it	it	PRON
abr-57	96	20	to	to	ADP
abr-57	96	21	trial	trial	NOUN
abr-57	96	22	.	.	PUNCT
abr-57	97	1	however	however	ADV
abr-57	97	2	cashin	cashin	PROPN
abr-57	97	3	(	(	PUNCT
abr-57	97	4	1999	1999	NUM
abr-57	97	5	)	)	PUNCT
abr-57	97	6	cites	cite	VERB
abr-57	97	7	anecdotal	anecdotal	ADJ
abr-57	97	8	evidence	evidence	NOUN
abr-57	97	9	that	that	SCONJ
abr-57	97	10	both	both	CCONJ
abr-57	97	11	the	the	DET
abr-57	97	12	pslra	pslra	NOUN
abr-57	97	13	and	and	CCONJ
abr-57	97	14	slusa	slusa	NOUN
abr-57	97	15	have	have	AUX
abr-57	97	16	been	be	AUX
abr-57	97	17	successful	successful	ADJ
abr-57	97	18	in	in	ADP
abr-57	97	19	reducing	reduce	VERB
abr-57	97	20	the	the	DET
abr-57	97	21	number	number	NOUN
abr-57	97	22	of	of	ADP
abr-57	97	23	cases	case	NOUN
abr-57	97	24	actually	actually	ADV
abr-57	97	25	going	go	VERB
abr-57	97	26	to	to	ADP
abr-57	97	27	trial	trial	NOUN
abr-57	97	28	.	.	PUNCT
abr-57	98	1	of	of	ADP
abr-57	98	2	particular	particular	ADJ
abr-57	98	3	interest	interest	NOUN
abr-57	98	4	to	to	ADP
abr-57	98	5	this	this	DET
abr-57	98	6	study	study	NOUN
abr-57	98	7	was	be	AUX
abr-57	98	8	the	the	DET
abr-57	98	9	finding	finding	NOUN
abr-57	98	10	by	by	ADP
abr-57	98	11	rosen	rosen	PROPN
abr-57	98	12	(	(	PUNCT
abr-57	98	13	1999	1999	NUM
abr-57	98	14	)	)	PUNCT
abr-57	98	15	that	that	SCONJ
abr-57	98	16	,	,	PUNCT
abr-57	98	17	based	base	VERB
abr-57	98	18	on	on	ADP
abr-57	98	19	a	a	DET
abr-57	98	20	quantitative	quantitative	ADJ
abr-57	98	21	analysis	analysis	NOUN
abr-57	98	22	of	of	ADP
abr-57	98	23	cases	case	NOUN
abr-57	98	24	,	,	PUNCT
abr-57	98	25	the	the	DET
abr-57	98	26	pslra	pslra	NOUN
abr-57	98	27	’s	’s	PART
abr-57	98	28	safe	safe	ADJ
abr-57	98	29	harbor	harbor	NOUN
abr-57	98	30	provision	provision	NOUN
abr-57	98	31	was	be	AUX
abr-57	98	32	deterring	deter	VERB
abr-57	98	33	the	the	DET
abr-57	98	34	filing	filing	NOUN
abr-57	98	35	of	of	ADP
abr-57	98	36	cases	case	NOUN
abr-57	98	37	in	in	ADP
abr-57	98	38	which	which	PRON
abr-57	98	39	a	a	DET
abr-57	98	40	securities	security	NOUN
abr-57	98	41	issuer	issuer	NOUN
abr-57	98	42	made	make	VERB
abr-57	98	43	a	a	DET
abr-57	98	44	projection	projection	NOUN
abr-57	98	45	and	and	CCONJ
abr-57	98	46	met	meet	VERB
abr-57	98	47	the	the	DET
abr-57	98	48	pslra	pslra	NOUN
abr-57	98	49	requirements	requirement	NOUN
abr-57	98	50	.	.	PUNCT
abr-57	99	1	rosen	rosen	PROPN
abr-57	99	2	noted	note	VERB
abr-57	99	3	that	that	SCONJ
abr-57	99	4	relatively	relatively	ADV
abr-57	99	5	few	few	ADJ
abr-57	99	6	pure	pure	ADJ
abr-57	99	7	projection	projection	NOUN
abr-57	99	8	cases	case	NOUN
abr-57	99	9	were	be	AUX
abr-57	99	10	being	be	AUX
abr-57	99	11	filed	file	VERB
abr-57	99	12	.	.	PUNCT
abr-57	100	1	although	although	SCONJ
abr-57	100	2	both	both	CCONJ
abr-57	100	3	the	the	DET
abr-57	100	4	pslra	pslra	NOUN
abr-57	100	5	and	and	CCONJ
abr-57	100	6	slusa	slusa	NOUN
abr-57	100	7	had	have	VERB
abr-57	100	8	the	the	DET
abr-57	100	9	potential	potential	NOUN
abr-57	100	10	to	to	PART
abr-57	100	11	increase	increase	VERB
abr-57	100	12	the	the	DET
abr-57	100	13	number	number	NOUN
abr-57	100	14	of	of	ADP
abr-57	100	15	forward	forward	ADV
abr-57	100	16	-	-	PUNCT
abr-57	100	17	looking	look	VERB
abr-57	100	18	disclosures	disclosure	NOUN
abr-57	100	19	,	,	PUNCT
abr-57	100	20	sec	sec	PROPN
abr-57	100	21	regulation	regulation	NOUN
abr-57	100	22	-	-	PUNCT
abr-57	100	23	fd	fd	X
abr-57	100	24	(	(	PUNCT
abr-57	100	25	reg	reg	PROPN
abr-57	100	26	fd	fd	PROPN
abr-57	100	27	)	)	PUNCT
abr-57	100	28	may	may	AUX
abr-57	100	29	actually	actually	ADV
abr-57	100	30	lead	lead	VERB
abr-57	100	31	to	to	ADP
abr-57	100	32	the	the	DET
abr-57	100	33	largest	large	ADJ
abr-57	100	34	increase	increase	NOUN
abr-57	100	35	.	.	PUNCT
abr-57	101	1	this	this	DET
abr-57	101	2	regulation	regulation	NOUN
abr-57	101	3	was	be	AUX
abr-57	101	4	designed	design	VERB
abr-57	101	5	to	to	PART
abr-57	101	6	promote	promote	VERB
abr-57	101	7	the	the	DET
abr-57	101	8	full	full	ADJ
abr-57	101	9	and	and	CCONJ
abr-57	101	10	fair	fair	ADJ
abr-57	101	11	disclosure	disclosure	NOUN
abr-57	101	12	of	of	ADP
abr-57	101	13	information	information	NOUN
abr-57	101	14	by	by	ADP
abr-57	101	15	issuers	issuer	NOUN
abr-57	101	16	(	(	PUNCT
abr-57	101	17	sec	sec	PROPN
abr-57	101	18	regulation	regulation	NOUN
abr-57	101	19	fd	fd	PROPN
abr-57	101	20	,	,	PUNCT
abr-57	101	21	2000	2000	NUM
abr-57	101	22	)	)	PUNCT
abr-57	101	23	.	.	PUNCT
abr-57	102	1	former	former	ADJ
abr-57	102	2	sec	sec	PROPN
abr-57	102	3	chairman	chairman	PROPN
abr-57	102	4	arthur	arthur	PROPN
abr-57	102	5	levitt	levitt	PROPN
abr-57	102	6	pushed	push	VERB
abr-57	102	7	for	for	ADP
abr-57	102	8	this	this	DET
abr-57	102	9	rule	rule	NOUN
abr-57	102	10	that	that	PRON
abr-57	102	11	would	would	AUX
abr-57	102	12	prohibit	prohibit	VERB
abr-57	102	13	the	the	DET
abr-57	102	14	selective	selective	ADJ
abr-57	102	15	disclosure	disclosure	NOUN
abr-57	102	16	of	of	ADP
abr-57	102	17	material	material	ADJ
abr-57	102	18	nonpublic	nonpublic	ADJ
abr-57	102	19	information	information	NOUN
abr-57	102	20	in	in	ADP
abr-57	102	21	an	an	DET
abr-57	102	22	effort	effort	NOUN
abr-57	102	23	to	to	PART
abr-57	102	24	level	level	VERB
abr-57	102	25	the	the	DET
abr-57	102	26	playing	play	VERB
abr-57	102	27	field	field	NOUN
abr-57	102	28	.	.	PUNCT
abr-57	103	1	the	the	DET
abr-57	103	2	sec	sec	PROPN
abr-57	103	3	believed	believe	VERB
abr-57	103	4	that	that	SCONJ
abr-57	103	5	selective	selective	ADJ
abr-57	103	6	disclosure	disclosure	NOUN
abr-57	103	7	created	create	VERB
abr-57	103	8	a	a	DET
abr-57	103	9	loss	loss	NOUN
abr-57	103	10	in	in	ADP
abr-57	103	11	investor	investor	NOUN
abr-57	103	12	confidence	confidence	NOUN
abr-57	103	13	in	in	ADP
abr-57	103	14	the	the	DET
abr-57	103	15	integrity	integrity	NOUN
abr-57	103	16	of	of	ADP
abr-57	103	17	the	the	DET
abr-57	103	18	capital	capital	NOUN
abr-57	103	19	markets	market	NOUN
abr-57	103	20	(	(	PUNCT
abr-57	103	21	hamilton	hamilton	PROPN
abr-57	103	22	and	and	CCONJ
abr-57	103	23	trautmann	trautmann	PROPN
abr-57	103	24	,	,	PUNCT
abr-57	103	25	2000	2000	NUM
abr-57	103	26	)	)	PUNCT
abr-57	103	27	.	.	PUNCT
abr-57	104	1	numerous	numerous	ADJ
abr-57	104	2	criticisms	criticism	NOUN
abr-57	104	3	have	have	AUX
abr-57	104	4	been	be	AUX
abr-57	104	5	made	make	VERB
abr-57	104	6	against	against	ADP
abr-57	104	7	reg	reg	NOUN
abr-57	104	8	.	.	PUNCT
abr-57	105	1	fd	fd	VERB
abr-57	105	2	,	,	PUNCT
abr-57	105	3	but	but	CCONJ
abr-57	105	4	the	the	DET
abr-57	105	5	most	most	ADV
abr-57	105	6	common	common	ADJ
abr-57	105	7	concern	concern	NOUN
abr-57	105	8	was	be	AUX
abr-57	105	9	that	that	SCONJ
abr-57	105	10	the	the	DET
abr-57	105	11	regulation	regulation	NOUN
abr-57	105	12	would	would	AUX
abr-57	105	13	have	have	VERB
abr-57	105	14	the	the	DET
abr-57	105	15	effect	effect	NOUN
abr-57	105	16	of	of	ADP
abr-57	105	17	‘	'	PUNCT
abr-57	105	18	chilling	chilling	ADJ
abr-57	105	19	corporate	corporate	ADJ
abr-57	105	20	disclosure	disclosure	NOUN
abr-57	105	21	’	'	PUNCT
abr-57	105	22	(	(	PUNCT
abr-57	105	23	hamilton	hamilton	PROPN
abr-57	105	24	and	and	CCONJ
abr-57	105	25	trautmann	trautmann	PROPN
abr-57	105	26	,	,	PUNCT
abr-57	105	27	2000	2000	NUM
abr-57	105	28	;	;	PUNCT
abr-57	105	29	hassett	hassett	PROPN
abr-57	105	30	,	,	PUNCT
abr-57	105	31	2000	2000	NUM
abr-57	105	32	;	;	PUNCT
abr-57	105	33	and	and	CCONJ
abr-57	105	34	anonymous	anonymous	ADJ
abr-57	105	35	,	,	PUNCT
abr-57	105	36	2000	2000	NUM
abr-57	105	37	)	)	PUNCT
abr-57	105	38	.	.	PUNCT
abr-57	106	1	these	these	DET
abr-57	106	2	critics	critic	NOUN
abr-57	106	3	felt	feel	VERB
abr-57	106	4	that	that	SCONJ
abr-57	106	5	rather	rather	ADV
abr-57	106	6	than	than	ADP
abr-57	106	7	risk	risk	NOUN
abr-57	106	8	sanctions	sanction	NOUN
abr-57	106	9	from	from	ADP
abr-57	106	10	the	the	DET
abr-57	106	11	sec	sec	PROPN
abr-57	106	12	regarding	regard	VERB
abr-57	106	13	selective	selective	ADJ
abr-57	106	14	disclosures	disclosure	NOUN
abr-57	106	15	,	,	PUNCT
abr-57	106	16	many	many	ADJ
abr-57	106	17	companies	company	NOUN
abr-57	106	18	would	would	AUX
abr-57	106	19	simply	simply	ADV
abr-57	106	20	discontinue	discontinue	VERB
abr-57	106	21	all	all	DET
abr-57	106	22	disclosures	disclosure	NOUN
abr-57	106	23	.	.	PUNCT
abr-57	107	1	an	an	DET
abr-57	107	2	article	article	NOUN
abr-57	107	3	in	in	ADP
abr-57	107	4	the	the	DET
abr-57	107	5	cpa	cpa	PROPN
abr-57	107	6	journal	journal	PROPN
abr-57	107	7	(	(	PUNCT
abr-57	107	8	anonymous	anonymous	ADJ
abr-57	107	9	2001	2001	NUM
abr-57	107	10	)	)	PUNCT
abr-57	107	11	described	describe	VERB
abr-57	107	12	two	two	NUM
abr-57	107	13	surveys	survey	NOUN
abr-57	107	14	that	that	PRON
abr-57	107	15	expressed	express	VERB
abr-57	107	16	opposite	opposite	ADJ
abr-57	107	17	opinions	opinion	NOUN
abr-57	107	18	on	on	ADP
abr-57	107	19	the	the	DET
abr-57	107	20	initial	initial	ADJ
abr-57	107	21	results	result	NOUN
abr-57	107	22	of	of	ADP
abr-57	107	23	reg	reg	NOUN
abr-57	107	24	fd	fd	PROPN
abr-57	107	25	.	.	PUNCT
abr-57	108	1	the	the	DET
abr-57	108	2	first	first	ADJ
abr-57	108	3	survey	survey	NOUN
abr-57	108	4	,	,	PUNCT
abr-57	108	5	conducted	conduct	VERB
abr-57	108	6	by	by	ADP
abr-57	108	7	the	the	DET
abr-57	108	8	association	association	NOUN
abr-57	108	9	for	for	ADP
abr-57	108	10	investment	investment	NOUN
abr-57	108	11	management	management	NOUN
abr-57	108	12	and	and	CCONJ
abr-57	108	13	research	research	NOUN
abr-57	108	14	(	(	PUNCT
abr-57	108	15	aimr	aimr	NOUN
abr-57	108	16	)	)	PUNCT
abr-57	108	17	found	find	VERB
abr-57	108	18	that	that	SCONJ
abr-57	108	19	analysts	analyst	NOUN
abr-57	108	20	believed	believe	VERB
abr-57	108	21	(	(	PUNCT
abr-57	108	22	emphasis	emphasis	NOUN
abr-57	108	23	added	add	VERB
abr-57	108	24	)	)	PUNCT
abr-57	108	25	that	that	SCONJ
abr-57	108	26	reg	reg	PROPN
abr-57	108	27	fd	fd	PROPN
abr-57	108	28	had	have	AUX
abr-57	108	29	reduced	reduce	VERB
abr-57	108	30	the	the	DET
abr-57	108	31	amount	amount	NOUN
abr-57	108	32	of	of	ADP
abr-57	108	33	information	information	NOUN
abr-57	108	34	provided	provide	VERB
abr-57	108	35	by	by	ADP
abr-57	108	36	companies	company	NOUN
abr-57	108	37	.	.	PUNCT
abr-57	109	1	this	this	DET
abr-57	109	2	survey	survey	NOUN
abr-57	109	3	also	also	ADV
abr-57	109	4	noted	note	VERB
abr-57	109	5	that	that	SCONJ
abr-57	109	6	information	information	NOUN
abr-57	109	7	regarding	regard	VERB
abr-57	109	8	forecasts	forecast	NOUN
abr-57	109	9	was	be	AUX
abr-57	109	10	particularly	particularly	ADV
abr-57	109	11	less	less	ADV
abr-57	109	12	available	available	ADJ
abr-57	109	13	after	after	ADP
abr-57	109	14	implementation	implementation	NOUN
abr-57	109	15	.	.	PUNCT
abr-57	110	1	also	also	ADV
abr-57	110	2	,	,	PUNCT
abr-57	110	3	a	a	DET
abr-57	110	4	pricewaterhousecoopers	pricewaterhousecooper	NOUN
abr-57	110	5	survey	survey	NOUN
abr-57	110	6	of	of	ADP
abr-57	110	7	top	top	ADJ
abr-57	110	8	corporate	corporate	ADJ
abr-57	110	9	executives	executive	NOUN
abr-57	110	10	believed	believe	VERB
abr-57	110	11	(	(	PUNCT
abr-57	110	12	emphasis	emphasis	NOUN
abr-57	110	13	added	add	VERB
abr-57	110	14	)	)	PUNCT
abr-57	110	15	that	that	SCONJ
abr-57	110	16	reg	reg	PROPN
abr-57	110	17	fd	fd	PROPN
abr-57	110	18	had	have	AUX
abr-57	110	19	favorably	favorably	ADV
abr-57	110	20	affected	affect	VERB
abr-57	110	21	company	company	NOUN
abr-57	110	22	disclosures	disclosure	NOUN
abr-57	110	23	in	in	ADP
abr-57	110	24	quantity	quantity	NOUN
abr-57	110	25	,	,	PUNCT
abr-57	110	26	quality	quality	NOUN
abr-57	110	27	,	,	PUNCT
abr-57	110	28	and	and	CCONJ
abr-57	110	29	frequency	frequency	NOUN
abr-57	110	30	.	.	PUNCT
abr-57	111	1	implementation	implementation	NOUN
abr-57	111	2	of	of	ADP
abr-57	111	3	reg	reg	NOUN
abr-57	111	4	fd	fd	PROPN
abr-57	111	5	has	have	AUX
abr-57	111	6	produced	produce	VERB
abr-57	111	7	a	a	DET
abr-57	111	8	significant	significant	ADJ
abr-57	111	9	quantity	quantity	NOUN
abr-57	111	10	of	of	ADP
abr-57	111	11	research	research	NOUN
abr-57	111	12	in	in	ADP
abr-57	111	13	the	the	DET
abr-57	111	14	area	area	NOUN
abr-57	111	15	of	of	ADP
abr-57	111	16	information	information	NOUN
abr-57	111	17	dissemination	dissemination	NOUN
abr-57	111	18	.	.	PUNCT
abr-57	112	1	these	these	DET
abr-57	112	2	studies	study	NOUN
abr-57	112	3	have	have	AUX
abr-57	112	4	found	find	VERB
abr-57	112	5	that	that	SCONJ
abr-57	112	6	reg	reg	PROPN
abr-57	112	7	fd	fd	PROPN
abr-57	112	8	has	have	AUX
abr-57	112	9	reduced	reduce	VERB
abr-57	112	10	selective	selective	ADJ
abr-57	112	11	disclosures	disclosure	NOUN
abr-57	112	12	without	without	ADP
abr-57	112	13	impairing	impair	VERB
abr-57	112	14	the	the	DET
abr-57	112	15	flow	flow	NOUN
abr-57	112	16	of	of	ADP
abr-57	112	17	information	information	NOUN
abr-57	112	18	to	to	ADP
abr-57	112	19	investors	investor	NOUN
abr-57	112	20	(	(	PUNCT
abr-57	112	21	straser	straser	NOUN
abr-57	112	22	,	,	PUNCT
abr-57	112	23	2002	2002	NUM
abr-57	112	24	;	;	PUNCT
abr-57	112	25	sunder	sunder	NOUN
abr-57	112	26	,	,	PUNCT
abr-57	112	27	2002	2002	NUM
abr-57	112	28	;	;	PUNCT
abr-57	112	29	zitzewitz	zitzewitz	PROPN
abr-57	112	30	,	,	PUNCT
abr-57	112	31	2002	2002	NUM
abr-57	112	32	;	;	PUNCT
abr-57	112	33	aslan	aslan	PROPN
abr-57	112	34	,	,	PUNCT
abr-57	112	35	2003	2003	NUM
abr-57	112	36	;	;	PUNCT
abr-57	112	37	bailey	bailey	PROPN
abr-57	112	38	et	et	PROPN
abr-57	112	39	al	al	PROPN
abr-57	112	40	.	.	PROPN
abr-57	112	41	,	,	PUNCT
abr-57	112	42	2003	2003	NUM
abr-57	112	43	;	;	PUNCT
abr-57	112	44	and	and	CCONJ
abr-57	112	45	heflin	heflin	PROPN
abr-57	112	46	et	et	PROPN
abr-57	112	47	al	al	PROPN
abr-57	112	48	.	.	PROPN
abr-57	112	49	,	,	PUNCT
abr-57	112	50	2003	2003	NUM
abr-57	112	51	)	)	PUNCT
abr-57	112	52	.	.	PUNCT
abr-57	113	1	research	research	NOUN
abr-57	113	2	questions	question	NOUN
abr-57	113	3	and	and	CCONJ
abr-57	113	4	methodology	methodology	NOUN
abr-57	113	5	this	this	DET
abr-57	113	6	paper	paper	NOUN
abr-57	113	7	seeks	seek	VERB
abr-57	113	8	to	to	PART
abr-57	113	9	determine	determine	VERB
abr-57	113	10	whether	whether	SCONJ
abr-57	113	11	the	the	DET
abr-57	113	12	passage	passage	NOUN
abr-57	113	13	of	of	ADP
abr-57	113	14	the	the	DET
abr-57	113	15	pslra	pslra	NOUN
abr-57	113	16	,	,	PUNCT
abr-57	113	17	the	the	DET
abr-57	113	18	slusa	slusa	NOUN
abr-57	113	19	and	and	CCONJ
abr-57	113	20	reg	reg	NOUN
abr-57	113	21	fd	fd	PROPN
abr-57	113	22	lead	lead	NOUN
abr-57	113	23	to	to	ADP
abr-57	113	24	an	an	DET
abr-57	113	25	increase	increase	NOUN
abr-57	113	26	in	in	ADP
abr-57	113	27	the	the	DET
abr-57	113	28	number	number	NOUN
abr-57	113	29	of	of	ADP
abr-57	113	30	forward	forward	ADV
abr-57	113	31	-	-	PUNCT
abr-57	113	32	looking	look	VERB
abr-57	113	33	disclosures	disclosure	NOUN
abr-57	113	34	.	.	PUNCT
abr-57	114	1	since	since	SCONJ
abr-57	114	2	this	this	DET
abr-57	114	3	research	research	NOUN
abr-57	114	4	relates	relate	VERB
abr-57	114	5	to	to	ADP
abr-57	114	6	the	the	DET
abr-57	114	7	passage	passage	NOUN
abr-57	114	8	of	of	ADP
abr-57	114	9	three	three	NUM
abr-57	114	10	pier	pier	NOUN
abr-57	114	11	advances	advance	NOUN
abr-57	114	12	in	in	ADP
abr-57	114	13	business	business	NOUN
abr-57	114	14	research	research	NOUN
abr-57	114	15	2011	2011	NUM
abr-57	114	16	,	,	PUNCT
abr-57	114	17	vol	vol	NOUN
abr-57	114	18	.	.	PROPN
abr-57	114	19	2	2	NUM
abr-57	114	20	,	,	PUNCT
abr-57	114	21	no	no	INTJ
abr-57	114	22	.	.	NOUN
abr-57	114	23	1	1	NUM
abr-57	114	24	,	,	PUNCT
abr-57	114	25	138	138	NUM
abr-57	114	26	-	-	SYM
abr-57	114	27	148	148	NUM
abr-57	114	28	142	142	NUM
abr-57	114	29	pieces	piece	NOUN
abr-57	114	30	of	of	ADP
abr-57	114	31	legislation	legislation	NOUN
abr-57	114	32	/	/	SYM
abr-57	114	33	regulations	regulation	NOUN
abr-57	114	34	,	,	PUNCT
abr-57	114	35	the	the	DET
abr-57	114	36	effects	effect	NOUN
abr-57	114	37	of	of	ADP
abr-57	114	38	these	these	DET
abr-57	114	39	regulations	regulation	NOUN
abr-57	114	40	were	be	AUX
abr-57	114	41	measured	measure	VERB
abr-57	114	42	both	both	CCONJ
abr-57	114	43	preand	preand	NOUN
abr-57	114	44	postimplementation	postimplementation	NOUN
abr-57	114	45	of	of	ADP
abr-57	114	46	each	each	DET
abr-57	114	47	piece	piece	NOUN
abr-57	114	48	of	of	ADP
abr-57	114	49	legislation	legislation	NOUN
abr-57	114	50	/	/	SYM
abr-57	114	51	regulation	regulation	NOUN
abr-57	114	52	.	.	PUNCT
abr-57	115	1	(	(	PUNCT
abr-57	115	2	see	see	VERB
abr-57	115	3	figure	figure	NOUN
abr-57	115	4	1	1	NUM
abr-57	115	5	on	on	ADP
abr-57	115	6	next	next	ADJ
abr-57	115	7	page	page	NOUN
abr-57	115	8	for	for	ADP
abr-57	115	9	study	study	NOUN
abr-57	115	10	time	time	NOUN
abr-57	115	11	line	line	NOUN
abr-57	115	12	)	)	PUNCT
abr-57	115	13	.	.	PUNCT
abr-57	116	1	the	the	DET
abr-57	116	2	operational	operational	ADJ
abr-57	116	3	hypothesis	hypothesis	NOUN
abr-57	116	4	,	,	PUNCT
abr-57	116	5	stated	state	VERB
abr-57	116	6	in	in	ADP
abr-57	116	7	the	the	DET
abr-57	116	8	alternate	alternate	ADJ
abr-57	116	9	form	form	NOUN
abr-57	116	10	,	,	PUNCT
abr-57	116	11	is	be	AUX
abr-57	116	12	:	:	PUNCT
abr-57	116	13	h	h	X
abr-57	116	14	:	:	PUNCT
abr-57	116	15	the	the	DET
abr-57	116	16	mean	mean	ADJ
abr-57	116	17	number	number	NOUN
abr-57	116	18	of	of	ADP
abr-57	116	19	forward	forward	ADV
abr-57	116	20	-	-	PUNCT
abr-57	116	21	looking	look	VERB
abr-57	116	22	disclosures	disclosure	NOUN
abr-57	116	23	is	be	AUX
abr-57	116	24	different	different	ADJ
abr-57	116	25	between	between	ADP
abr-57	116	26	at	at	ADV
abr-57	116	27	least	least	ADV
abr-57	116	28	two	two	NUM
abr-57	116	29	of	of	ADP
abr-57	116	30	the	the	DET
abr-57	116	31	periods	period	NOUN
abr-57	116	32	under	under	ADP
abr-57	116	33	study	study	NOUN
abr-57	116	34	.	.	PUNCT
abr-57	117	1	in	in	ADP
abr-57	117	2	notational	notational	ADJ
abr-57	117	3	form	form	NOUN
abr-57	117	4	,	,	PUNCT
abr-57	117	5	this	this	DET
abr-57	117	6	hypothesis	hypothesis	NOUN
abr-57	117	7	is	be	AUX
abr-57	117	8	expressed	express	VERB
abr-57	117	9	as	as	ADP
abr-57	117	10	:	:	PUNCT
abr-57	117	11	!	!	PUNCT
abr-57	118	1	"	"	PUNCT
abr-57	118	2	#	#	X
abr-57	118	3	"	"	PUNCT
abr-57	118	4	$	$	SYM
abr-57	118	5	"	"	PUNCT
abr-57	118	6	%	%	NOUN
abr-57	118	7	"	"	PUNCT
abr-57	118	8	$	$	SYM
abr-57	118	9	"	"	PUNCT
abr-57	118	10	&	&	CCONJ
abr-57	118	11	"	"	PUNCT
abr-57	118	12	$	$	SYM
abr-57	118	13	"	"	PUNCT
abr-57	118	14	'	'	PUNCT
abr-57	118	15	(	(	PUNCT
abr-57	118	16	"	"	PUNCT
abr-57	118	17	)	)	PUNCT
abr-57	118	18	*	*	PUNCT
abr-57	118	19	+	+	ADJ
abr-57	118	20	,	,	PUNCT
abr-57	118	21	+	+	NOUN
abr-57	118	22	!	!	PUNCT
abr-57	119	1	a	a	PRON
abr-57	119	2	=	=	NOUN
abr-57	119	3	the	the	DET
abr-57	119	4	mean	mean	ADJ
abr-57	119	5	number	number	NOUN
abr-57	119	6	of	of	ADP
abr-57	119	7	forward	forward	ADV
abr-57	119	8	-	-	PUNCT
abr-57	119	9	looking	look	VERB
abr-57	119	10	disclosures	disclosure	NOUN
abr-57	119	11	prior	prior	ADV
abr-57	119	12	to	to	ADP
abr-57	119	13	passage	passage	NOUN
abr-57	119	14	of	of	ADP
abr-57	119	15	the	the	DET
abr-57	119	16	pslra	pslra	NOUN
abr-57	119	17	(	(	PUNCT
abr-57	119	18	data	datum	NOUN
abr-57	119	19	from	from	ADP
abr-57	119	20	the	the	DET
abr-57	119	21	second	second	ADJ
abr-57	119	22	quarters	quarter	NOUN
abr-57	119	23	of	of	ADP
abr-57	119	24	1993	1993	NUM
abr-57	119	25	,	,	PUNCT
abr-57	119	26	1994	1994	NUM
abr-57	119	27	,	,	PUNCT
abr-57	119	28	and	and	CCONJ
abr-57	119	29	1995	1995	NUM
abr-57	119	30	)	)	PUNCT
abr-57	119	31	.	.	PUNCT
abr-57	120	1	b	b	X
abr-57	121	1	=	=	NOUN
abr-57	121	2	the	the	DET
abr-57	121	3	mean	mean	ADJ
abr-57	121	4	number	number	NOUN
abr-57	121	5	of	of	ADP
abr-57	121	6	forward	forward	ADV
abr-57	121	7	-	-	PUNCT
abr-57	121	8	looking	look	VERB
abr-57	121	9	disclosures	disclosure	NOUN
abr-57	121	10	after	after	ADP
abr-57	121	11	passage	passage	NOUN
abr-57	121	12	of	of	ADP
abr-57	121	13	the	the	DET
abr-57	121	14	pslra	pslra	NOUN
abr-57	121	15	(	(	PUNCT
abr-57	121	16	data	datum	NOUN
abr-57	121	17	from	from	ADP
abr-57	121	18	the	the	DET
abr-57	121	19	second	second	ADJ
abr-57	121	20	quarter	quarter	NOUN
abr-57	121	21	of	of	ADP
abr-57	121	22	1996	1996	NUM
abr-57	121	23	)	)	PUNCT
abr-57	121	24	.	.	PUNCT
abr-57	122	1	c	c	X
abr-57	123	1	=	=	PUNCT
abr-57	124	1	the	the	DET
abr-57	124	2	mean	mean	ADJ
abr-57	124	3	number	number	NOUN
abr-57	124	4	of	of	ADP
abr-57	124	5	forward	forward	ADV
abr-57	124	6	-	-	PUNCT
abr-57	124	7	looking	look	VERB
abr-57	124	8	disclosures	disclosure	NOUN
abr-57	124	9	after	after	ADP
abr-57	124	10	passage	passage	NOUN
abr-57	124	11	of	of	ADP
abr-57	124	12	the	the	DET
abr-57	124	13	slusa	slusa	NOUN
abr-57	124	14	(	(	PUNCT
abr-57	124	15	data	datum	NOUN
abr-57	124	16	from	from	ADP
abr-57	124	17	the	the	DET
abr-57	124	18	second	second	ADJ
abr-57	124	19	quarter	quarter	NOUN
abr-57	124	20	of	of	ADP
abr-57	124	21	1999	1999	NUM
abr-57	124	22	)	)	PUNCT
abr-57	124	23	.	.	PUNCT
abr-57	125	1	d	d	X
abr-57	125	2	=	=	PUNCT
abr-57	125	3	the	the	DET
abr-57	125	4	mean	mean	ADJ
abr-57	125	5	number	number	NOUN
abr-57	125	6	of	of	ADP
abr-57	125	7	forward	forward	ADV
abr-57	125	8	-	-	PUNCT
abr-57	125	9	looking	look	VERB
abr-57	125	10	disclosures	disclosure	NOUN
abr-57	125	11	after	after	ADP
abr-57	125	12	implementation	implementation	NOUN
abr-57	125	13	of	of	ADP
abr-57	125	14	reg	reg	NOUN
abr-57	125	15	.	.	PUNCT
abr-57	126	1	fd	fd	PUNCT
abr-57	126	2	(	(	PUNCT
abr-57	126	3	data	datum	NOUN
abr-57	126	4	from	from	ADP
abr-57	126	5	the	the	DET
abr-57	126	6	second	second	ADJ
abr-57	126	7	quarter	quarter	NOUN
abr-57	126	8	of	of	ADP
abr-57	126	9	2001	2001	NUM
abr-57	126	10	)	)	PUNCT
abr-57	126	11	.	.	PUNCT
abr-57	127	1	statistical	statistical	ADJ
abr-57	127	2	tests	test	NOUN
abr-57	127	3	the	the	DET
abr-57	127	4	effects	effect	NOUN
abr-57	127	5	of	of	ADP
abr-57	127	6	passage	passage	NOUN
abr-57	127	7	of	of	ADP
abr-57	127	8	the	the	DET
abr-57	127	9	pslra	pslra	NOUN
abr-57	127	10	and	and	CCONJ
abr-57	127	11	slusa	slusa	NOUN
abr-57	127	12	as	as	ADV
abr-57	127	13	well	well	ADV
abr-57	127	14	as	as	ADP
abr-57	127	15	the	the	DET
abr-57	127	16	implementation	implementation	NOUN
abr-57	127	17	of	of	ADP
abr-57	127	18	reg	reg	NOUN
abr-57	127	19	.	.	PUNCT
abr-57	128	1	fd	fd	PROPN
abr-57	128	2	are	be	AUX
abr-57	128	3	measured	measure	VERB
abr-57	128	4	by	by	ADP
abr-57	128	5	the	the	DET
abr-57	128	6	use	use	NOUN
abr-57	128	7	of	of	ADP
abr-57	128	8	a	a	DET
abr-57	128	9	single	single	ADJ
abr-57	128	10	-	-	PUNCT
abr-57	128	11	factor	factor	NOUN
abr-57	128	12	,	,	PUNCT
abr-57	128	13	within	within	ADP
abr-57	128	14	-	-	PUNCT
abr-57	128	15	subjects	subject	NOUN
abr-57	128	16	anova	anova	PROPN
abr-57	128	17	.	.	PUNCT
abr-57	129	1	if	if	SCONJ
abr-57	129	2	the	the	DET
abr-57	129	3	overall	overall	ADJ
abr-57	129	4	anova	anova	PROPN
abr-57	129	5	is	be	AUX
abr-57	129	6	significant	significant	ADJ
abr-57	129	7	,	,	PUNCT
abr-57	129	8	the	the	DET
abr-57	129	9	inference	inference	NOUN
abr-57	129	10	can	can	AUX
abr-57	129	11	be	be	AUX
abr-57	129	12	made	make	VERB
abr-57	129	13	that	that	SCONJ
abr-57	129	14	there	there	PRON
abr-57	129	15	was	be	VERB
abr-57	129	16	a	a	DET
abr-57	129	17	change	change	NOUN
abr-57	129	18	in	in	ADP
abr-57	129	19	the	the	DET
abr-57	129	20	number	number	NOUN
abr-57	129	21	of	of	ADP
abr-57	129	22	forward	forward	ADV
abr-57	129	23	-	-	PUNCT
abr-57	129	24	looking	look	VERB
abr-57	129	25	disclosures	disclosure	NOUN
abr-57	129	26	after	after	ADP
abr-57	129	27	the	the	DET
abr-57	129	28	implementation	implementation	NOUN
abr-57	129	29	of	of	ADP
abr-57	129	30	the	the	DET
abr-57	129	31	legislation	legislation	NOUN
abr-57	129	32	/	/	SYM
abr-57	129	33	regulations	regulation	NOUN
abr-57	129	34	.	.	PUNCT
abr-57	130	1	when	when	SCONJ
abr-57	130	2	the	the	DET
abr-57	130	3	anova	anova	PROPN
abr-57	130	4	f	f	PROPN
abr-57	130	5	ratio	ratio	NOUN
abr-57	130	6	is	be	AUX
abr-57	130	7	significant	significant	ADJ
abr-57	130	8	and	and	CCONJ
abr-57	130	9	more	more	ADJ
abr-57	130	10	than	than	ADP
abr-57	130	11	two	two	NUM
abr-57	130	12	sample	sample	NOUN
abr-57	130	13	means	mean	NOUN
abr-57	130	14	are	be	AUX
abr-57	130	15	involved	involve	VERB
abr-57	130	16	,	,	PUNCT
abr-57	130	17	multiple	multiple	ADJ
abr-57	130	18	comparison	comparison	NOUN
abr-57	130	19	procedures	procedure	NOUN
abr-57	130	20	must	must	AUX
abr-57	130	21	be	be	AUX
abr-57	130	22	used	use	VERB
abr-57	130	23	to	to	PART
abr-57	130	24	determine	determine	VERB
abr-57	130	25	which	which	DET
abr-57	130	26	means	mean	VERB
abr-57	130	27	are	be	AUX
abr-57	130	28	significantly	significantly	ADV
abr-57	130	29	different	different	ADJ
abr-57	130	30	from	from	ADP
abr-57	130	31	the	the	DET
abr-57	130	32	other	other	ADJ
abr-57	130	33	means	mean	NOUN
abr-57	130	34	.	.	PUNCT
abr-57	131	1	because	because	SCONJ
abr-57	131	2	this	this	DET
abr-57	131	3	study	study	NOUN
abr-57	131	4	is	be	AUX
abr-57	131	5	interested	interested	ADJ
abr-57	131	6	in	in	ADP
abr-57	131	7	all	all	DET
abr-57	131	8	possible	possible	ADJ
abr-57	131	9	pairwise	pairwise	NOUN
abr-57	131	10	comparisons	comparison	NOUN
abr-57	131	11	,	,	PUNCT
abr-57	131	12	the	the	DET
abr-57	131	13	most	most	ADV
abr-57	131	14	appropriate	appropriate	ADJ
abr-57	131	15	test	test	NOUN
abr-57	131	16	is	be	AUX
abr-57	131	17	the	the	DET
abr-57	131	18	tukey	tukey	PROPN
abr-57	131	19	hsd	hsd	NOUN
abr-57	131	20	(	(	PUNCT
abr-57	131	21	sheskin	sheskin	ADJ
abr-57	131	22	,	,	PUNCT
abr-57	131	23	2000	2000	NUM
abr-57	131	24	)	)	PUNCT
abr-57	131	25	.	.	PUNCT
abr-57	132	1	sample	sample	NOUN
abr-57	132	2	size	size	NOUN
abr-57	132	3	a	a	DET
abr-57	132	4	sample	sample	NOUN
abr-57	132	5	size	size	NOUN
abr-57	132	6	of	of	ADP
abr-57	132	7	150	150	NUM
abr-57	132	8	companies	company	NOUN
abr-57	132	9	in	in	ADP
abr-57	132	10	total	total	NOUN
abr-57	132	11	,	,	PUNCT
abr-57	132	12	with	with	ADP
abr-57	132	13	50	50	NUM
abr-57	132	14	from	from	ADP
abr-57	132	15	each	each	DET
abr-57	132	16	industry	industry	NOUN
abr-57	132	17	subset	subset	NOUN
abr-57	132	18	was	be	AUX
abr-57	132	19	selected	select	VERB
abr-57	132	20	for	for	ADP
abr-57	132	21	this	this	DET
abr-57	132	22	study	study	NOUN
abr-57	132	23	.	.	PUNCT
abr-57	133	1	the	the	DET
abr-57	133	2	following	follow	VERB
abr-57	133	3	requirements	requirement	NOUN
abr-57	133	4	were	be	AUX
abr-57	133	5	placed	place	VERB
abr-57	133	6	on	on	ADP
abr-57	133	7	the	the	DET
abr-57	133	8	firms	firm	NOUN
abr-57	133	9	in	in	ADP
abr-57	133	10	this	this	DET
abr-57	133	11	study	study	NOUN
abr-57	133	12	:	:	PUNCT
abr-57	133	13	1	1	X
abr-57	133	14	.	.	X
abr-57	133	15	firms	firm	NOUN
abr-57	133	16	must	must	AUX
abr-57	133	17	be	be	AUX
abr-57	133	18	included	include	VERB
abr-57	133	19	in	in	ADP
abr-57	133	20	the	the	DET
abr-57	133	21	standard	standard	PROPN
abr-57	133	22	&	&	CCONJ
abr-57	133	23	poor	poor	PROPN
abr-57	133	24	’s	’s	PART
abr-57	133	25	research	research	NOUN
abr-57	133	26	insight	insight	NOUN
abr-57	133	27	(	(	PUNCT
abr-57	133	28	formerly	formerly	ADV
abr-57	133	29	known	know	VERB
abr-57	133	30	as	as	ADP
abr-57	133	31	compustat	compustat	NOUN
abr-57	133	32	)	)	PUNCT
abr-57	133	33	database	database	NOUN
abr-57	133	34	.	.	PUNCT
abr-57	134	1	2	2	X
abr-57	134	2	.	.	X
abr-57	134	3	firms	firm	NOUN
abr-57	134	4	must	must	AUX
abr-57	134	5	have	have	VERB
abr-57	134	6	a	a	DET
abr-57	134	7	global	global	ADJ
abr-57	134	8	industry	industry	NOUN
abr-57	134	9	classification	classification	NOUN
abr-57	134	10	standard	standard	NOUN
abr-57	134	11	(	(	PUNCT
abr-57	134	12	gics	gic	NOUN
abr-57	134	13	)	)	PUNCT
abr-57	134	14	of	of	ADP
abr-57	134	15	2520	2520	NUM
abr-57	134	16	(	(	PUNCT
abr-57	134	17	consumer	consumer	NOUN
abr-57	134	18	durables	durable	NOUN
abr-57	134	19	)	)	PUNCT
abr-57	134	20	;	;	PUNCT
abr-57	134	21	3010	3010	NUM
abr-57	134	22	,	,	PUNCT
abr-57	134	23	3020	3020	NUM
abr-57	134	24	,	,	PUNCT
abr-57	134	25	and	and	CCONJ
abr-57	134	26	3030	3030	NUM
abr-57	134	27	(	(	PUNCT
abr-57	134	28	consumer	consumer	NOUN
abr-57	134	29	staples	staple	NOUN
abr-57	134	30	)	)	PUNCT
abr-57	134	31	;	;	PUNCT
abr-57	134	32	and	and	CCONJ
abr-57	134	33	4510	4510	NUM
abr-57	134	34	(	(	PUNCT
abr-57	134	35	software	software	NOUN
abr-57	134	36	)	)	PUNCT
abr-57	134	37	.	.	PUNCT
abr-57	135	1	3	3	X
abr-57	135	2	.	.	X
abr-57	135	3	firms	firm	NOUN
abr-57	135	4	must	must	AUX
abr-57	135	5	be	be	AUX
abr-57	135	6	reporting	report	VERB
abr-57	135	7	in	in	ADP
abr-57	135	8	the	the	DET
abr-57	135	9	second	second	ADJ
abr-57	135	10	quarter	quarter	NOUN
abr-57	135	11	of	of	ADP
abr-57	135	12	the	the	DET
abr-57	135	13	periods	period	NOUN
abr-57	135	14	under	under	ADP
abr-57	135	15	study	study	NOUN
abr-57	135	16	.	.	PUNCT
abr-57	136	1	4	4	X
abr-57	136	2	.	.	X
abr-57	136	3	firms	firm	NOUN
abr-57	136	4	must	must	AUX
abr-57	136	5	end	end	VERB
abr-57	136	6	their	their	PRON
abr-57	136	7	fiscal	fiscal	ADJ
abr-57	136	8	year	year	NOUN
abr-57	136	9	on	on	ADP
abr-57	136	10	december	december	PROPN
abr-57	136	11	31	31	NUM
abr-57	136	12	.	.	PUNCT
abr-57	137	1	the	the	DET
abr-57	137	2	gics	gic	NOUN
abr-57	137	3	included	include	VERB
abr-57	137	4	in	in	ADP
abr-57	137	5	this	this	DET
abr-57	137	6	study	study	NOUN
abr-57	137	7	were	be	AUX
abr-57	137	8	chosen	choose	VERB
abr-57	137	9	to	to	PART
abr-57	137	10	provide	provide	VERB
abr-57	137	11	a	a	DET
abr-57	137	12	diverse	diverse	ADJ
abr-57	137	13	group	group	NOUN
abr-57	137	14	of	of	ADP
abr-57	137	15	sectors	sector	NOUN
abr-57	137	16	.	.	PUNCT
abr-57	138	1	gics	gic	NOUN
abr-57	138	2	2520	2520	NUM
abr-57	138	3	(	(	PUNCT
abr-57	138	4	consumer	consumer	NOUN
abr-57	138	5	durables	durable	NOUN
abr-57	138	6	)	)	PUNCT
abr-57	138	7	were	be	AUX
abr-57	138	8	chosen	choose	VERB
abr-57	138	9	to	to	PART
abr-57	138	10	represent	represent	VERB
abr-57	138	11	a	a	DET
abr-57	138	12	cyclical	cyclical	ADJ
abr-57	138	13	sector	sector	NOUN
abr-57	138	14	;	;	PUNCT
abr-57	138	15	gics	gic	NOUN
abr-57	138	16	’s	’s	PART
abr-57	138	17	3010	3010	NUM
abr-57	138	18	,	,	PUNCT
abr-57	138	19	3020	3020	NUM
abr-57	138	20	,	,	PUNCT
abr-57	138	21	and	and	CCONJ
abr-57	138	22	3030	3030	NUM
abr-57	138	23	(	(	PUNCT
abr-57	138	24	consumer	consumer	NOUN
abr-57	138	25	staples	staple	NOUN
abr-57	138	26	)	)	PUNCT
abr-57	138	27	were	be	AUX
abr-57	138	28	chosen	choose	VERB
abr-57	138	29	to	to	PART
abr-57	138	30	represent	represent	VERB
abr-57	138	31	a	a	DET
abr-57	138	32	defensive	defensive	ADJ
abr-57	138	33	sector	sector	NOUN
abr-57	138	34	;	;	PUNCT
abr-57	138	35	and	and	CCONJ
abr-57	138	36	gics	gic	NOUN
abr-57	138	37	4510	4510	NUM
abr-57	138	38	(	(	PUNCT
abr-57	138	39	software	software	NOUN
abr-57	138	40	)	)	PUNCT
abr-57	138	41	were	be	AUX
abr-57	138	42	chosen	choose	VERB
abr-57	138	43	to	to	PART
abr-57	138	44	represent	represent	VERB
abr-57	138	45	a	a	DET
abr-57	138	46	high	high	ADJ
abr-57	138	47	growth	growth	NOUN
abr-57	138	48	sector	sector	NOUN
abr-57	138	49	.	.	PUNCT
abr-57	139	1	each	each	DET
abr-57	139	2	piece	piece	NOUN
abr-57	139	3	of	of	ADP
abr-57	139	4	legislation	legislation	NOUN
abr-57	139	5	/	/	SYM
abr-57	139	6	regulation	regulation	NOUN
abr-57	139	7	(	(	PUNCT
abr-57	139	8	pslra	pslra	NOUN
abr-57	139	9	,	,	PUNCT
abr-57	139	10	slusa	slusa	NOUN
abr-57	139	11	,	,	PUNCT
abr-57	139	12	and	and	CCONJ
abr-57	139	13	reg.-fd	reg.-fd	PROPN
abr-57	139	14	)	)	PUNCT
abr-57	139	15	was	be	AUX
abr-57	139	16	enacted	enact	VERB
abr-57	139	17	in	in	ADP
abr-57	139	18	the	the	DET
abr-57	139	19	fourth	fourth	ADJ
abr-57	139	20	quarter	quarter	NOUN
abr-57	139	21	of	of	ADP
abr-57	139	22	the	the	DET
abr-57	139	23	calendar	calendar	NOUN
abr-57	139	24	year	year	NOUN
abr-57	139	25	.	.	PUNCT
abr-57	140	1	since	since	SCONJ
abr-57	140	2	some	some	PRON
abr-57	140	3	of	of	ADP
abr-57	140	4	the	the	DET
abr-57	140	5	legislation	legislation	NOUN
abr-57	140	6	was	be	AUX
abr-57	140	7	passed	pass	VERB
abr-57	140	8	very	very	ADV
abr-57	140	9	late	late	ADV
abr-57	140	10	in	in	ADP
abr-57	140	11	the	the	DET
abr-57	140	12	fourth	fourth	ADJ
abr-57	140	13	quarter	quarter	NOUN
abr-57	140	14	(	(	PUNCT
abr-57	140	15	the	the	DET
abr-57	140	16	pslra	pslra	NOUN
abr-57	140	17	was	be	AUX
abr-57	140	18	passed	pass	VERB
abr-57	140	19	on	on	ADP
abr-57	140	20	december	december	PROPN
abr-57	140	21	22nd	22nd	NUM
abr-57	140	22	)	)	PUNCT
abr-57	140	23	,	,	PUNCT
abr-57	140	24	it	it	PRON
abr-57	140	25	may	may	AUX
abr-57	140	26	not	not	PART
abr-57	140	27	have	have	AUX
abr-57	140	28	been	be	AUX
abr-57	140	29	implemented	implement	VERB
abr-57	140	30	at	at	ADP
abr-57	140	31	the	the	DET
abr-57	140	32	beginning	beginning	NOUN
abr-57	140	33	of	of	ADP
abr-57	140	34	the	the	DET
abr-57	140	35	first	first	ADJ
abr-57	140	36	calendar	calendar	NOUN
abr-57	140	37	quarter	quarter	NOUN
abr-57	140	38	.	.	PUNCT
abr-57	141	1	therefore	therefore	ADV
abr-57	141	2	the	the	DET
abr-57	141	3	second	second	ADJ
abr-57	141	4	calendar	calendar	NOUN
abr-57	141	5	quarter	quarter	NOUN
abr-57	141	6	was	be	AUX
abr-57	141	7	chosen	choose	VERB
abr-57	141	8	as	as	ADP
abr-57	141	9	the	the	DET
abr-57	141	10	period	period	NOUN
abr-57	141	11	to	to	PART
abr-57	141	12	analyze	analyze	VERB
abr-57	141	13	the	the	DET
abr-57	141	14	number	number	NOUN
abr-57	141	15	of	of	ADP
abr-57	141	16	forward	forward	ADV
abr-57	141	17	-	-	PUNCT
abr-57	141	18	looking	look	VERB
abr-57	141	19	disclosures	disclosure	NOUN
abr-57	141	20	.	.	PUNCT
abr-57	142	1	in	in	ADP
abr-57	142	2	addition	addition	NOUN
abr-57	142	3	to	to	ADP
abr-57	142	4	these	these	DET
abr-57	142	5	periods	period	NOUN
abr-57	142	6	for	for	ADP
abr-57	142	7	post	post	ADJ
abr-57	142	8	-	-	ADJ
abr-57	142	9	implementation	implementation	ADJ
abr-57	142	10	data	datum	NOUN
abr-57	142	11	gathering	gathering	NOUN
abr-57	142	12	,	,	PUNCT
abr-57	142	13	a	a	DET
abr-57	142	14	baseline	baseline	NOUN
abr-57	142	15	had	have	VERB
abr-57	142	16	to	to	PART
abr-57	142	17	be	be	AUX
abr-57	142	18	established	establish	VERB
abr-57	142	19	.	.	PUNCT
abr-57	143	1	the	the	DET
abr-57	143	2	pre	pre	ADJ
abr-57	143	3	-	-	ADJ
abr-57	143	4	implementation	implementation	ADJ
abr-57	143	5	data	datum	NOUN
abr-57	143	6	were	be	AUX
abr-57	143	7	pulled	pull	VERB
abr-57	143	8	from	from	ADP
abr-57	143	9	the	the	DET
abr-57	143	10	second	second	ADJ
abr-57	143	11	calendar	calendar	NOUN
abr-57	143	12	quarter	quarter	NOUN
abr-57	143	13	of	of	ADP
abr-57	143	14	1995	1995	NUM
abr-57	143	15	.	.	PUNCT
abr-57	144	1	to	to	PART
abr-57	144	2	ensure	ensure	VERB
abr-57	144	3	that	that	SCONJ
abr-57	144	4	an	an	DET
abr-57	144	5	anomaly	anomaly	NOUN
abr-57	144	6	in	in	ADP
abr-57	144	7	this	this	DET
abr-57	144	8	quarter	quarter	NOUN
abr-57	144	9	did	do	AUX
abr-57	144	10	not	not	PART
abr-57	144	11	affect	affect	VERB
abr-57	144	12	the	the	DET
abr-57	144	13	study	study	NOUN
abr-57	144	14	,	,	PUNCT
abr-57	144	15	it	it	PRON
abr-57	144	16	was	be	AUX
abr-57	144	17	decided	decide	VERB
abr-57	144	18	that	that	SCONJ
abr-57	144	19	the	the	DET
abr-57	144	20	baseline	baseline	NOUN
abr-57	144	21	data	datum	NOUN
abr-57	144	22	should	should	AUX
abr-57	144	23	be	be	AUX
abr-57	144	24	the	the	DET
abr-57	144	25	mean	mean	ADJ
abr-57	144	26	number	number	NOUN
abr-57	144	27	of	of	ADP
abr-57	144	28	forward	forward	ADV
abr-57	144	29	-	-	PUNCT
abr-57	144	30	looking	look	VERB
abr-57	144	31	disclosures	disclosure	NOUN
abr-57	144	32	of	of	ADP
abr-57	144	33	the	the	DET
abr-57	144	34	second	second	ADJ
abr-57	144	35	calendar	calendar	NOUN
abr-57	144	36	quarter	quarter	NOUN
abr-57	144	37	of	of	ADP
abr-57	144	38	the	the	DET
abr-57	144	39	three	three	NUM
abr-57	144	40	years	year	NOUN
abr-57	144	41	(	(	PUNCT
abr-57	144	42	1993	1993	NUM
abr-57	144	43	,	,	PUNCT
abr-57	144	44	1994	1994	NUM
abr-57	144	45	,	,	PUNCT
abr-57	144	46	and	and	CCONJ
abr-57	144	47	1995	1995	NUM
abr-57	144	48	)	)	PUNCT
abr-57	144	49	preceding	precede	VERB
abr-57	144	50	the	the	DET
abr-57	144	51	first	first	ADJ
abr-57	144	52	act	act	NOUN
abr-57	144	53	’s	’s	PART
abr-57	144	54	implementation	implementation	NOUN
abr-57	144	55	.	.	PUNCT
abr-57	145	1	pier	pier	NOUN
abr-57	145	2	advances	advance	NOUN
abr-57	145	3	in	in	ADP
abr-57	145	4	business	business	NOUN
abr-57	145	5	research	research	NOUN
abr-57	145	6	2011	2011	NUM
abr-57	145	7	,	,	PUNCT
abr-57	145	8	vol	vol	NOUN
abr-57	145	9	.	.	PROPN
abr-57	146	1	2	2	NUM
abr-57	146	2	,	,	PUNCT
abr-57	146	3	no	no	INTJ
abr-57	146	4	.	.	NOUN
abr-57	146	5	1	1	NUM
abr-57	146	6	,	,	PUNCT
abr-57	146	7	138	138	NUM
abr-57	146	8	-	-	SYM
abr-57	146	9	148	148	NUM
abr-57	146	10	143	143	NUM
abr-57	146	11	figure	figure	NOUN
abr-57	146	12	1	1	NUM
abr-57	146	13	:	:	PUNCT
abr-57	146	14	time	time	NOUN
abr-57	146	15	line	line	NOUN
abr-57	146	16	of	of	ADP
abr-57	146	17	study	study	NOUN
abr-57	146	18	note	note	NOUN
abr-57	146	19	:	:	PUNCT
abr-57	146	20	all	all	DET
abr-57	146	21	data	datum	NOUN
abr-57	146	22	collection	collection	NOUN
abr-57	146	23	occurs	occur	VERB
abr-57	146	24	in	in	ADP
abr-57	146	25	the	the	DET
abr-57	146	26	second	second	ADJ
abr-57	146	27	calendar	calendar	NOUN
abr-57	146	28	quarter	quarter	NOUN
abr-57	146	29	of	of	ADP
abr-57	146	30	the	the	DET
abr-57	146	31	year	year	NOUN
abr-57	146	32	in	in	ADP
abr-57	146	33	question	question	NOUN
abr-57	146	34	.	.	PUNCT
abr-57	147	1	based	base	VERB
abr-57	147	2	on	on	ADP
abr-57	147	3	the	the	DET
abr-57	147	4	criteria	criterion	NOUN
abr-57	147	5	discussed	discuss	VERB
abr-57	147	6	above	above	ADV
abr-57	147	7	,	,	PUNCT
abr-57	147	8	all	all	DET
abr-57	147	9	firms	firm	NOUN
abr-57	147	10	selected	select	VERB
abr-57	147	11	must	must	AUX
abr-57	147	12	be	be	AUX
abr-57	147	13	reporting	report	VERB
abr-57	147	14	in	in	ADP
abr-57	147	15	the	the	DET
abr-57	147	16	second	second	ADJ
abr-57	147	17	quarter	quarter	NOUN
abr-57	147	18	of	of	ADP
abr-57	147	19	1993	1993	NUM
abr-57	147	20	,	,	PUNCT
abr-57	147	21	1994	1994	NUM
abr-57	147	22	,	,	PUNCT
abr-57	147	23	1995	1995	NUM
abr-57	147	24	,	,	PUNCT
abr-57	147	25	1996	1996	NUM
abr-57	147	26	,	,	PUNCT
abr-57	147	27	1999	1999	NUM
abr-57	147	28	,	,	PUNCT
abr-57	147	29	and	and	CCONJ
abr-57	147	30	2001	2001	NUM
abr-57	147	31	.	.	PUNCT
abr-57	148	1	results	result	NOUN
abr-57	148	2	and	and	CCONJ
abr-57	148	3	analysis	analysis	NOUN
abr-57	148	4	the	the	DET
abr-57	148	5	initial	initial	ADJ
abr-57	148	6	sample	sample	NOUN
abr-57	148	7	of	of	ADP
abr-57	148	8	firms	firm	NOUN
abr-57	148	9	was	be	AUX
abr-57	148	10	selected	select	VERB
abr-57	148	11	from	from	ADP
abr-57	148	12	standard	standard	PROPN
abr-57	148	13	&	&	CCONJ
abr-57	148	14	poor	poor	PROPN
abr-57	148	15	’s	’s	PART
abr-57	148	16	research	research	NOUN
abr-57	148	17	insight	insight	NOUN
abr-57	148	18	database	database	NOUN
abr-57	148	19	.	.	PUNCT
abr-57	149	1	a	a	DET
abr-57	149	2	random	random	ADJ
abr-57	149	3	sample	sample	NOUN
abr-57	149	4	of	of	ADP
abr-57	149	5	50	50	NUM
abr-57	149	6	firms	firm	NOUN
abr-57	149	7	from	from	ADP
abr-57	149	8	each	each	DET
abr-57	149	9	gics	gic	NOUN
abr-57	149	10	industry	industry	NOUN
abr-57	149	11	classification	classification	NOUN
abr-57	149	12	that	that	PRON
abr-57	149	13	met	meet	VERB
abr-57	149	14	the	the	DET
abr-57	149	15	criteria	criterion	NOUN
abr-57	149	16	listed	list	VERB
abr-57	149	17	above	above	ADV
abr-57	149	18	was	be	AUX
abr-57	149	19	then	then	ADV
abr-57	149	20	selected	select	VERB
abr-57	149	21	for	for	ADP
abr-57	149	22	study	study	NOUN
abr-57	149	23	.	.	PUNCT
abr-57	150	1	the	the	DET
abr-57	150	2	samples	sample	NOUN
abr-57	150	3	were	be	AUX
abr-57	150	4	randomized	randomize	VERB
abr-57	150	5	to	to	PART
abr-57	150	6	allow	allow	VERB
abr-57	150	7	for	for	ADP
abr-57	150	8	generalization	generalization	NOUN
abr-57	150	9	of	of	ADP
abr-57	150	10	the	the	DET
abr-57	150	11	results	result	NOUN
abr-57	150	12	across	across	ADP
abr-57	150	13	the	the	DET
abr-57	150	14	industry	industry	NOUN
abr-57	150	15	in	in	ADP
abr-57	150	16	each	each	DET
abr-57	150	17	sample	sample	NOUN
abr-57	150	18	.	.	PUNCT
abr-57	151	1	(	(	PUNCT
abr-57	151	2	see	see	VERB
abr-57	151	3	appendices	appendice	VERB
abr-57	151	4	a	a	PRON
abr-57	151	5	through	through	ADP
abr-57	151	6	c	c	NOUN
abr-57	151	7	at	at	ADP
abr-57	151	8	the	the	DET
abr-57	151	9	end	end	NOUN
abr-57	151	10	of	of	ADP
abr-57	151	11	the	the	DET
abr-57	151	12	paper	paper	NOUN
abr-57	151	13	for	for	ADP
abr-57	151	14	a	a	DET
abr-57	151	15	complete	complete	ADJ
abr-57	151	16	list	list	NOUN
abr-57	151	17	and	and	CCONJ
abr-57	151	18	size	size	NOUN
abr-57	151	19	of	of	ADP
abr-57	151	20	companies	company	NOUN
abr-57	151	21	in	in	ADP
abr-57	151	22	the	the	DET
abr-57	151	23	each	each	PRON
abr-57	151	24	of	of	ADP
abr-57	151	25	the	the	DET
abr-57	151	26	samples	sample	NOUN
abr-57	151	27	.	.	PUNCT
abr-57	151	28	)	)	PUNCT
abr-57	152	1	lexis	lexis	PROPN
abr-57	152	2	-	-	PUNCT
abr-57	152	3	nexis	nexis	NOUN
abr-57	152	4	academic	academic	ADJ
abr-57	152	5	universe	universe	NOUN
abr-57	152	6	’s	’s	PART
abr-57	152	7	(	(	PUNCT
abr-57	152	8	news	news	NOUN
abr-57	152	9	)	)	PUNCT
abr-57	152	10	wire	wire	NOUN
abr-57	152	11	service	service	NOUN
abr-57	152	12	reports	report	NOUN
abr-57	152	13	was	be	AUX
abr-57	152	14	searched	search	VERB
abr-57	152	15	for	for	ADP
abr-57	152	16	both	both	CCONJ
abr-57	152	17	the	the	DET
abr-57	152	18	company	company	NOUN
abr-57	152	19	name	name	NOUN
abr-57	152	20	and	and	CCONJ
abr-57	152	21	ticker	ticker	NOUN
abr-57	152	22	symbol	symbol	NOUN
abr-57	152	23	of	of	ADP
abr-57	152	24	the	the	DET
abr-57	152	25	selected	select	VERB
abr-57	152	26	firms	firm	NOUN
abr-57	152	27	.	.	PUNCT
abr-57	153	1	in	in	ADP
abr-57	153	2	addition	addition	NOUN
abr-57	153	3	to	to	ADP
abr-57	153	4	firm	firm	ADJ
abr-57	153	5	name	name	NOUN
abr-57	153	6	,	,	PUNCT
abr-57	153	7	various	various	ADJ
abr-57	153	8	keywords	keyword	NOUN
abr-57	153	9	typically	typically	ADV
abr-57	153	10	associated	associate	VERB
abr-57	153	11	with	with	ADP
abr-57	153	12	forward	forward	ADV
abr-57	153	13	-	-	PUNCT
abr-57	153	14	looking	look	VERB
abr-57	153	15	disclosures	disclosure	NOUN
abr-57	153	16	or	or	CCONJ
abr-57	153	17	forecasts	forecast	NOUN
abr-57	153	18	were	be	AUX
abr-57	153	19	used	use	VERB
abr-57	153	20	.	.	PUNCT
abr-57	154	1	the	the	DET
abr-57	154	2	specific	specific	ADJ
abr-57	154	3	search	search	NOUN
abr-57	154	4	string	string	NOUN
abr-57	154	5	used	use	VERB
abr-57	154	6	was	be	AUX
abr-57	154	7	,	,	PUNCT
abr-57	154	8	“	"	PUNCT
abr-57	154	9	expect	expect	VERB
abr-57	154	10	!	!	PUNCT
abr-57	154	11	or	or	CCONJ
abr-57	154	12	predict	predict	VERB
abr-57	154	13	!	!	PUNCT
abr-57	155	1	or	or	CCONJ
abr-57	155	2	forecast	forecast	VERB
abr-57	155	3	!	!	PUNCT
abr-57	156	1	or	or	CCONJ
abr-57	156	2	project	project	NOUN
abr-57	156	3	!	!	PUNCT
abr-57	157	1	or	or	CCONJ
abr-57	157	2	anticipate	anticipate	VERB
abr-57	157	3	!	!	PUNCT
abr-57	158	1	or	or	CCONJ
abr-57	158	2	estimate	estimate	VERB
abr-57	158	3	!	!	PUNCT
abr-57	159	1	or	or	CCONJ
abr-57	159	2	outlook	outlook	NOUN
abr-57	159	3	or	or	CCONJ
abr-57	159	4	foresee	foresee	ADJ
abr-57	159	5	!	!	PUNCT
abr-57	160	1	or	or	CCONJ
abr-57	160	2	believe	believe	VERB
abr-57	160	3	.	.	PUNCT
abr-57	160	4	”	"	PUNCT
abr-57	161	1	the	the	DET
abr-57	161	2	wildcard	wildcard	ADJ
abr-57	161	3	“	"	PUNCT
abr-57	161	4	!	!	PUNCT
abr-57	161	5	”	"	PUNCT
abr-57	161	6	allows	allow	VERB
abr-57	161	7	for	for	ADP
abr-57	161	8	the	the	DET
abr-57	161	9	return	return	NOUN
abr-57	161	10	of	of	ADP
abr-57	161	11	any	any	DET
abr-57	161	12	wire	wire	NOUN
abr-57	161	13	that	that	PRON
abr-57	161	14	contains	contain	VERB
abr-57	161	15	the	the	DET
abr-57	161	16	base	base	NOUN
abr-57	161	17	form	form	NOUN
abr-57	161	18	of	of	ADP
abr-57	161	19	the	the	DET
abr-57	161	20	word	word	NOUN
abr-57	161	21	depicted	depict	VERB
abr-57	161	22	,	,	PUNCT
abr-57	161	23	therefore	therefore	ADV
abr-57	161	24	the	the	DET
abr-57	161	25	search	search	NOUN
abr-57	161	26	term	term	NOUN
abr-57	161	27	“	"	PUNCT
abr-57	161	28	expect	expect	VERB
abr-57	161	29	!	!	PUNCT
abr-57	161	30	”	"	PUNCT
abr-57	162	1	would	would	AUX
abr-57	162	2	return	return	VERB
abr-57	162	3	disclosures	disclosure	NOUN
abr-57	162	4	that	that	PRON
abr-57	162	5	contained	contain	VERB
abr-57	162	6	the	the	DET
abr-57	162	7	words	word	NOUN
abr-57	162	8	“	"	PUNCT
abr-57	162	9	expect	expect	VERB
abr-57	162	10	,	,	PUNCT
abr-57	162	11	”	"	PUNCT
abr-57	162	12	expectations	expectation	NOUN
abr-57	162	13	,	,	PUNCT
abr-57	162	14	”	"	PUNCT
abr-57	162	15	“	"	PUNCT
abr-57	162	16	expected	expect	VERB
abr-57	162	17	,	,	PUNCT
abr-57	162	18	”	"	PUNCT
abr-57	162	19	etc	etc	X
abr-57	162	20	..	..	X
abr-57	163	1	this	this	DET
abr-57	163	2	string	string	NOUN
abr-57	163	3	was	be	AUX
abr-57	163	4	based	base	VERB
abr-57	163	5	on	on	ADP
abr-57	163	6	the	the	DET
abr-57	163	7	search	search	NOUN
abr-57	163	8	string	string	NOUN
abr-57	163	9	used	use	VERB
abr-57	163	10	in	in	ADP
abr-57	163	11	johnson	johnson	PROPN
abr-57	163	12	,	,	PUNCT
abr-57	163	13	et	et	PROPN
abr-57	163	14	al	al	PROPN
abr-57	163	15	.	.	PROPN
abr-57	163	16	,	,	PUNCT
abr-57	163	17	(	(	PUNCT
abr-57	163	18	2001	2001	NUM
abr-57	163	19	)	)	PUNCT
abr-57	163	20	.	.	PUNCT
abr-57	164	1	1993	1993	NUM
abr-57	164	2	2001	2001	NUM
abr-57	164	3	2000	2000	NUM
abr-57	164	4	1999	1999	NUM
abr-57	164	5	1998	1998	NUM
abr-57	164	6	1997	1997	NUM
abr-57	164	7	1996	1996	NUM
abr-57	164	8	1995	1995	NUM
abr-57	164	9	1994	1994	NUM
abr-57	164	10	pslra	pslra	NOUN
abr-57	164	11	:	:	PUNCT
abr-57	164	12	december	december	PROPN
abr-57	164	13	22	22	NUM
abr-57	164	14	,	,	PUNCT
abr-57	164	15	1995	1995	NUM
abr-57	164	16	slusa	slusa	NOUN
abr-57	164	17	:	:	PUNCT
abr-57	164	18	november	november	PROPN
abr-57	164	19	3	3	NUM
abr-57	164	20	,	,	PUNCT
abr-57	164	21	1998	1998	NUM
abr-57	164	22	regulation	regulation	NOUN
abr-57	164	23	fd	fd	PROPN
abr-57	164	24	:	:	PUNCT
abr-57	164	25	october	october	PROPN
abr-57	164	26	23	23	NUM
abr-57	164	27	,	,	PUNCT
abr-57	164	28	2000	2000	NUM
abr-57	164	29	baseline	baseline	PROPN
abr-57	164	30	data	datum	NOUN
abr-57	164	31	collection	collection	NOUN
abr-57	164	32	period	period	NOUN
abr-57	164	33	(	(	PUNCT
abr-57	164	34	a	a	X
abr-57	164	35	)	)	PUNCT
abr-57	164	36	post	post	NOUN
abr-57	164	37	-	-	ADJ
abr-57	164	38	reg	reg	ADJ
abr-57	164	39	.	.	PUNCT
abr-57	165	1	fd	fd	PROPN
abr-57	165	2	data	datum	NOUN
abr-57	165	3	collection	collection	NOUN
abr-57	165	4	period	period	NOUN
abr-57	165	5	(	(	PUNCT
abr-57	165	6	d	d	NOUN
abr-57	165	7	)	)	PUNCT
abr-57	165	8	post	post	ADJ
abr-57	165	9	-	-	ADJ
abr-57	165	10	slusa	slusa	ADJ
abr-57	165	11	data	datum	NOUN
abr-57	165	12	collection	collection	NOUN
abr-57	165	13	period	period	NOUN
abr-57	165	14	(	(	PUNCT
abr-57	165	15	c	c	NOUN
abr-57	165	16	)	)	PUNCT
abr-57	165	17	post	post	ADJ
abr-57	165	18	-	-	ADJ
abr-57	165	19	pslra	pslra	ADJ
abr-57	165	20	data	datum	NOUN
abr-57	165	21	collection	collection	NOUN
abr-57	165	22	period	period	NOUN
abr-57	165	23	(	(	PUNCT
abr-57	165	24	b	b	NOUN
abr-57	165	25	)	)	PUNCT
abr-57	165	26	pier	pier	NOUN
abr-57	165	27	advances	advance	NOUN
abr-57	165	28	in	in	ADP
abr-57	165	29	business	business	NOUN
abr-57	165	30	research	research	NOUN
abr-57	165	31	2011	2011	NUM
abr-57	165	32	,	,	PUNCT
abr-57	165	33	vol	vol	NOUN
abr-57	165	34	.	.	PROPN
abr-57	165	35	2	2	NUM
abr-57	165	36	,	,	PUNCT
abr-57	165	37	no	no	INTJ
abr-57	165	38	.	.	NOUN
abr-57	165	39	1	1	NUM
abr-57	165	40	,	,	PUNCT
abr-57	165	41	138	138	NUM
abr-57	165	42	-	-	SYM
abr-57	165	43	148	148	NUM
abr-57	165	44	144	144	NUM
abr-57	165	45	since	since	SCONJ
abr-57	165	46	most	most	ADJ
abr-57	165	47	firms	firm	NOUN
abr-57	165	48	simultaneously	simultaneously	ADV
abr-57	165	49	send	send	VERB
abr-57	165	50	out	out	ADP
abr-57	165	51	press	press	NOUN
abr-57	165	52	releases	release	NOUN
abr-57	165	53	to	to	ADP
abr-57	165	54	many	many	ADJ
abr-57	165	55	wire	wire	NOUN
abr-57	165	56	services	service	NOUN
abr-57	165	57	,	,	PUNCT
abr-57	165	58	the	the	DET
abr-57	165	59	list	list	NOUN
abr-57	165	60	of	of	ADP
abr-57	165	61	disclosures	disclosure	NOUN
abr-57	165	62	in	in	ADP
abr-57	165	63	the	the	DET
abr-57	165	64	wire	wire	NOUN
abr-57	165	65	services	service	NOUN
abr-57	165	66	generated	generate	VERB
abr-57	165	67	numerous	numerous	ADJ
abr-57	165	68	duplications	duplication	NOUN
abr-57	165	69	.	.	PUNCT
abr-57	166	1	all	all	DET
abr-57	166	2	redundant	redundant	ADJ
abr-57	166	3	disclosures	disclosure	NOUN
abr-57	166	4	were	be	AUX
abr-57	166	5	eliminated	eliminate	VERB
abr-57	166	6	.	.	PUNCT
abr-57	167	1	examples	example	NOUN
abr-57	167	2	of	of	ADP
abr-57	167	3	typical	typical	ADJ
abr-57	167	4	forward	forward	ADV
abr-57	167	5	-	-	PUNCT
abr-57	167	6	looking	look	VERB
abr-57	167	7	disclosure	disclosure	NOUN
abr-57	167	8	are	be	AUX
abr-57	167	9	listed	list	VERB
abr-57	167	10	in	in	ADP
abr-57	167	11	appendix	appendix	PROPN
abr-57	167	12	d	d	NOUN
abr-57	167	13	at	at	ADP
abr-57	167	14	the	the	DET
abr-57	167	15	end	end	NOUN
abr-57	167	16	of	of	ADP
abr-57	167	17	the	the	DET
abr-57	167	18	paper	paper	NOUN
abr-57	167	19	and	and	CCONJ
abr-57	167	20	an	an	DET
abr-57	167	21	example	example	NOUN
abr-57	167	22	of	of	ADP
abr-57	167	23	a	a	DET
abr-57	167	24	redundant	redundant	ADJ
abr-57	167	25	disclosure	disclosure	NOUN
abr-57	167	26	is	be	AUX
abr-57	167	27	provided	provide	VERB
abr-57	167	28	in	in	ADP
abr-57	167	29	appendix	appendix	PROPN
abr-57	167	30	e.	e.	PROPN
abr-57	168	1	the	the	DET
abr-57	168	2	criteria	criterion	NOUN
abr-57	168	3	above	above	ADP
abr-57	168	4	resulted	result	VERB
abr-57	168	5	in	in	ADP
abr-57	168	6	a	a	DET
abr-57	168	7	total	total	NOUN
abr-57	168	8	of	of	ADP
abr-57	168	9	612	612	NUM
abr-57	168	10	unique	unique	ADJ
abr-57	168	11	(	(	PUNCT
abr-57	168	12	non	non	ADJ
abr-57	168	13	-	-	ADJ
abr-57	168	14	redundant	redundant	ADJ
abr-57	168	15	)	)	PUNCT
abr-57	168	16	forward	forward	ADV
abr-57	168	17	-	-	PUNCT
abr-57	168	18	looking	look	VERB
abr-57	168	19	disclosures	disclosure	NOUN
abr-57	168	20	identified	identify	VERB
abr-57	168	21	for	for	ADP
abr-57	168	22	the	the	DET
abr-57	168	23	sample	sample	NOUN
abr-57	168	24	firms	firm	NOUN
abr-57	168	25	.	.	PUNCT
abr-57	169	1	the	the	DET
abr-57	169	2	breakdown	breakdown	NOUN
abr-57	169	3	by	by	ADP
abr-57	169	4	industry	industry	NOUN
abr-57	169	5	and	and	CCONJ
abr-57	169	6	time	time	NOUN
abr-57	169	7	period	period	NOUN
abr-57	169	8	is	be	AUX
abr-57	169	9	provided	provide	VERB
abr-57	169	10	in	in	ADP
abr-57	169	11	table	table	NOUN
abr-57	169	12	1	1	NUM
abr-57	169	13	.	.	PUNCT
abr-57	169	14	table	table	NOUN
abr-57	169	15	1	1	NUM
abr-57	169	16	:	:	PUNCT
abr-57	169	17	forward	forward	ADV
abr-57	169	18	-	-	PUNCT
abr-57	169	19	looking	look	VERB
abr-57	169	20	disclosure	disclosure	NOUN
abr-57	169	21	sample	sample	NOUN
abr-57	169	22	distributions	distribution	VERB
abr-57	169	23	consumer	consumer	NOUN
abr-57	169	24	durables	durable	NOUN
abr-57	169	25	industry	industry	NOUN
abr-57	169	26	consumer	consumer	NOUN
abr-57	169	27	staples	staple	NOUN
abr-57	169	28	industry	industry	NOUN
abr-57	169	29	software	software	NOUN
abr-57	169	30	industry	industry	NOUN
abr-57	169	31	year	year	NOUN
abr-57	169	32	gics	gic	NOUN
abr-57	169	33	2520	2520	NUM
abr-57	169	34	gics	gic	NOUN
abr-57	169	35	3000	3000	NUM
abr-57	169	36	gics	gic	NOUN
abr-57	169	37	4510	4510	NUM
abr-57	169	38	total	total	ADJ
abr-57	169	39	1993	1993	NUM
abr-57	169	40	11	11	NUM
abr-57	169	41	16	16	NUM
abr-57	169	42	4	4	NUM
abr-57	169	43	31	31	NUM
abr-57	169	44	1994	1994	NUM
abr-57	169	45	12	12	NUM
abr-57	169	46	17	17	NUM
abr-57	169	47	17	17	NUM
abr-57	169	48	46	46	NUM
abr-57	169	49	1995	1995	NUM
abr-57	169	50	19	19	NUM
abr-57	169	51	18	18	NUM
abr-57	169	52	23	23	NUM
abr-57	169	53	60	60	NUM
abr-57	169	54	1996	1996	NUM
abr-57	169	55	15	15	NUM
abr-57	169	56	27	27	NUM
abr-57	169	57	23	23	NUM
abr-57	169	58	65	65	NUM
abr-57	169	59	1999	1999	NUM
abr-57	169	60	44	44	NUM
abr-57	169	61	48	48	NUM
abr-57	169	62	61	61	NUM
abr-57	169	63	153	153	NUM
abr-57	169	64	2001	2001	NUM
abr-57	169	65	60	60	NUM
abr-57	169	66	73	73	NUM
abr-57	169	67	124	124	NUM
abr-57	169	68	257	257	NUM
abr-57	169	69	totals	total	NOUN
abr-57	169	70	161	161	NUM
abr-57	169	71	199	199	NUM
abr-57	169	72	252	252	NUM
abr-57	169	73	612	612	NUM
abr-57	169	74	anova	anova	PROPN
abr-57	169	75	results	result	VERB
abr-57	169	76	the	the	DET
abr-57	169	77	hypothesis	hypothesis	NOUN
abr-57	169	78	posits	posit	NOUN
abr-57	169	79	that	that	SCONJ
abr-57	169	80	there	there	PRON
abr-57	169	81	is	be	VERB
abr-57	169	82	a	a	DET
abr-57	169	83	statistical	statistical	ADJ
abr-57	169	84	difference	difference	NOUN
abr-57	169	85	between	between	ADP
abr-57	169	86	the	the	DET
abr-57	169	87	mean	mean	ADJ
abr-57	169	88	number	number	NOUN
abr-57	169	89	of	of	ADP
abr-57	169	90	forwardlooking	forwardlooking	NOUN
abr-57	169	91	disclosures	disclosure	NOUN
abr-57	169	92	in	in	ADP
abr-57	169	93	each	each	PRON
abr-57	169	94	of	of	ADP
abr-57	169	95	the	the	DET
abr-57	169	96	periods	period	NOUN
abr-57	169	97	analyzed	analyze	VERB
abr-57	169	98	.	.	PUNCT
abr-57	170	1	results	result	NOUN
abr-57	170	2	of	of	ADP
abr-57	170	3	the	the	DET
abr-57	170	4	anova	anova	PROPN
abr-57	170	5	are	be	AUX
abr-57	170	6	shown	show	VERB
abr-57	170	7	in	in	ADP
abr-57	170	8	table	table	NOUN
abr-57	170	9	2	2	NUM
abr-57	170	10	.	.	PUNCT
abr-57	170	11	descriptive	descriptive	ADJ
abr-57	170	12	statistics	statistic	NOUN
abr-57	170	13	are	be	AUX
abr-57	170	14	provided	provide	VERB
abr-57	170	15	in	in	ADP
abr-57	170	16	table	table	NOUN
abr-57	170	17	3	3	NUM
abr-57	170	18	.	.	PUNCT
abr-57	170	19	overall	overall	ADJ
abr-57	170	20	,	,	PUNCT
abr-57	170	21	the	the	DET
abr-57	170	22	anova	anova	PROPN
abr-57	170	23	shows	show	VERB
abr-57	170	24	that	that	SCONJ
abr-57	170	25	there	there	PRON
abr-57	170	26	is	be	VERB
abr-57	170	27	a	a	DET
abr-57	170	28	statistical	statistical	ADJ
abr-57	170	29	difference	difference	NOUN
abr-57	170	30	between	between	ADP
abr-57	170	31	at	at	ADV
abr-57	170	32	least	least	ADV
abr-57	170	33	two	two	NUM
abr-57	170	34	of	of	ADP
abr-57	170	35	the	the	DET
abr-57	170	36	data	data	NOUN
abr-57	170	37	points	point	NOUN
abr-57	170	38	measured	measure	VERB
abr-57	170	39	,	,	PUNCT
abr-57	170	40	with	with	ADP
abr-57	170	41	an	an	DET
abr-57	170	42	f	f	PROPN
abr-57	170	43	value	value	NOUN
abr-57	170	44	of	of	ADP
abr-57	170	45	39.159	39.159	NUM
abr-57	170	46	,	,	PUNCT
abr-57	170	47	which	which	PRON
abr-57	170	48	generates	generate	VERB
abr-57	170	49	a	a	DET
abr-57	170	50	p	p	NOUN
abr-57	170	51	-	-	PUNCT
abr-57	170	52	value	value	NOUN
abr-57	170	53	of	of	ADP
abr-57	170	54	<	<	X
abr-57	170	55	0.000	0.000	NUM
abr-57	170	56	.	.	PUNCT
abr-57	171	1	table	table	NOUN
abr-57	171	2	2	2	NUM
abr-57	171	3	:	:	PUNCT
abr-57	171	4	anova	anova	X
abr-57	171	5	results	result	VERB
abr-57	171	6	for	for	ADP
abr-57	171	7	hypothesis	hypothesis	NOUN
abr-57	171	8	(	(	PUNCT
abr-57	171	9	h	h	NOUN
abr-57	171	10	)	)	PUNCT
abr-57	171	11	source	source	NOUN
abr-57	171	12	of	of	ADP
abr-57	171	13	variation	variation	NOUN
abr-57	171	14	ss	ss	PROPN
abr-57	171	15	df	df	PROPN
abr-57	172	1	ms	ms	PROPN
abr-57	172	2	f	f	PROPN
abr-57	172	3	p	p	PROPN
abr-57	172	4	-	-	PUNCT
abr-57	172	5	value	value	NOUN
abr-57	172	6	f	f	PROPN
abr-57	172	7	crit	crit	NOUN
abr-57	172	8	between	between	ADP
abr-57	172	9	groups	group	NOUN
abr-57	172	10	47.527	47.527	NUM
abr-57	172	11	3	3	NUM
abr-57	172	12	15.842	15.842	NUM
abr-57	172	13	39.159	39.159	NUM
abr-57	172	14	0.000	0.000	NUM
abr-57	172	15	2.620	2.620	NUM
abr-57	172	16	within	within	ADP
abr-57	172	17	groups	group	NOUN
abr-57	172	18	241.125	241.125	NUM
abr-57	172	19	596	596	NUM
abr-57	172	20	0.405	0.405	NUM
abr-57	172	21	total	total	ADJ
abr-57	172	22	288.652	288.652	NUM
abr-57	172	23	599	599	NUM
abr-57	172	24	table	table	NOUN
abr-57	172	25	3	3	NUM
abr-57	172	26	:	:	PUNCT
abr-57	172	27	descriptive	descriptive	ADJ
abr-57	172	28	statistics	statistic	NOUN
abr-57	172	29	n	n	ADV
abr-57	172	30	mean	mean	VERB
abr-57	172	31	std	std	PROPN
abr-57	172	32	.	.	PROPN
abr-57	173	1	dev	dev	PROPN
abr-57	173	2	.	.	PUNCT
abr-57	173	3	min	min	PROPN
abr-57	173	4	.	.	PROPN
abr-57	173	5	max	max	PROPN
abr-57	173	6	.	.	PUNCT
abr-57	174	1	average	average	NOUN
abr-57	174	2	of	of	ADP
abr-57	174	3	square	square	ADJ
abr-57	174	4	root	root	NOUN
abr-57	174	5	of	of	ADP
abr-57	174	6	baseline	baseline	ADJ
abr-57	174	7	data	datum	NOUN
abr-57	174	8	150	150	NUM
abr-57	174	9	.3446	.3446	NUM
abr-57	174	10	.43238	.43238	PROPN
abr-57	174	11	.00	.00	NUM
abr-57	174	12	1.63	1.63	NUM
abr-57	174	13	square	square	ADJ
abr-57	174	14	root	root	NOUN
abr-57	174	15	of	of	ADP
abr-57	174	16	1996	1996	NUM
abr-57	174	17	data	datum	NOUN
abr-57	174	18	150	150	NUM
abr-57	174	19	.3797	.3797	NOUN
abr-57	175	1	.53957	.53957	NOUN
abr-57	175	2	.00	.00	NUM
abr-57	175	3	2.00	2.00	NUM
abr-57	175	4	square	square	ADJ
abr-57	175	5	root	root	NOUN
abr-57	175	6	of	of	ADP
abr-57	175	7	1999	1999	NUM
abr-57	175	8	data	datum	NOUN
abr-57	175	9	150	150	NUM
abr-57	175	10	.7292	.7292	NOUN
abr-57	175	11	.70108	.70108	ADP
abr-57	175	12	.00	.00	NUM
abr-57	175	13	2.45	2.45	NUM
abr-57	175	14	square	square	ADJ
abr-57	175	15	root	root	NOUN
abr-57	175	16	of	of	ADP
abr-57	175	17	2001	2001	NUM
abr-57	175	18	data	datum	NOUN
abr-57	175	19	150	150	NUM
abr-57	175	20	1.0339	1.0339	NUM
abr-57	175	21	.80542	.80542	NOUN
abr-57	175	22	.00	.00	NUM
abr-57	175	23	3.46	3.46	NUM
abr-57	175	24	table	table	NOUN
abr-57	175	25	4	4	NUM
abr-57	175	26	:	:	PUNCT
abr-57	175	27	test	test	NOUN
abr-57	175	28	of	of	ADP
abr-57	175	29	multiple	multiple	ADJ
abr-57	175	30	comparisons	comparison	NOUN
abr-57	175	31	analysis	analysis	NOUN
abr-57	175	32	paired	pair	VERB
abr-57	175	33	differences	difference	NOUN
abr-57	175	34	of	of	ADP
abr-57	175	35	forward	forward	ADV
abr-57	175	36	-	-	PUNCT
abr-57	175	37	looking	look	VERB
abr-57	175	38	disclosures	disclosure	NOUN
abr-57	175	39	calculated	calculate	VERB
abr-57	175	40	q	q	PROPN
abr-57	175	41	baseline	baseline	NOUN
abr-57	175	42	to	to	ADP
abr-57	175	43	1996	1996	NUM
abr-57	175	44	-1.28065	-1.28065	PROPN
abr-57	175	45	baseline	baseline	PROPN
abr-57	175	46	to	to	ADP
abr-57	175	47	1999	1999	NUM
abr-57	175	48	-7.1098	-7.1098	PUNCT
abr-57	175	49	*	*	PUNCT
abr-57	175	50	*	*	PUNCT
abr-57	175	51	*	*	PUNCT
abr-57	175	52	baseline	baseline	NOUN
abr-57	175	53	to	to	ADP
abr-57	175	54	2001	2001	NUM
abr-57	175	55	-13.9988	-13.9988	SYM
abr-57	175	56	*	*	PUNCT
abr-57	175	57	*	*	PUNCT
abr-57	175	58	*	*	X
abr-57	175	59	1996	1996	NUM
abr-57	175	60	to	to	ADP
abr-57	175	61	1999	1999	NUM
abr-57	175	62	-5.82915	-5.82915	NOUN
abr-57	175	63	*	*	PUNCT
abr-57	175	64	*	*	PUNCT
abr-57	175	65	*	*	X
abr-57	175	66	1996	1996	NUM
abr-57	175	67	to	to	ADP
abr-57	175	68	2001	2001	NUM
abr-57	175	69	-12.7182	-12.7182	SYM
abr-57	175	70	*	*	PUNCT
abr-57	175	71	*	*	PUNCT
abr-57	175	72	*	*	PUNCT
abr-57	175	73	1999	1999	NUM
abr-57	175	74	to	to	ADP
abr-57	175	75	2001	2001	NUM
abr-57	175	76	-6.889	-6.889	NOUN
abr-57	175	77	*	*	PUNCT
abr-57	175	78	*	*	PUNCT
abr-57	175	79	*	*	NOUN
abr-57	175	80	!	!	PUNCT
abr-57	176	1	"	"	PUNCT
abr-57	176	2	#	#	SYM
abr-57	176	3	$	$	SYM
abr-57	176	4	"	"	PUNCT
abr-57	176	5	%	%	NOUN
abr-57	176	6	"	"	PUNCT
abr-57	176	7	&	&	CCONJ
abr-57	176	8	'	'	CCONJ
abr-57	176	9	$	$	SYM
abr-57	176	10	(	(	PUNCT
abr-57	176	11	)	)	PUNCT
abr-57	176	12	'	'	PUNCT
abr-57	176	13	(	(	PUNCT
abr-57	176	14	)	)	PUNCT
abr-57	176	15	*	*	PUNCT
abr-57	176	16	)	)	PUNCT
abr-57	176	17	+	+	ADJ
abr-57	176	18	)	)	PUNCT
abr-57	176	19	,	,	PUNCT
abr-57	176	20	-	-	PUNCT
abr-57	176	21	,	,	PUNCT
abr-57	176	22	.	.	PUNCT
abr-57	177	1	multiple	multiple	ADJ
abr-57	177	2	comparison	comparison	NOUN
abr-57	177	3	results	result	VERB
abr-57	177	4	although	although	SCONJ
abr-57	177	5	the	the	DET
abr-57	177	6	anova	anova	PROPN
abr-57	177	7	provides	provide	VERB
abr-57	177	8	proof	proof	NOUN
abr-57	177	9	that	that	SCONJ
abr-57	177	10	there	there	PRON
abr-57	177	11	is	be	VERB
abr-57	177	12	a	a	DET
abr-57	177	13	significant	significant	ADJ
abr-57	177	14	difference	difference	NOUN
abr-57	177	15	in	in	ADP
abr-57	177	16	the	the	DET
abr-57	177	17	means	mean	NOUN
abr-57	177	18	of	of	ADP
abr-57	177	19	the	the	DET
abr-57	177	20	four	four	NUM
abr-57	177	21	periods	period	NOUN
abr-57	177	22	under	under	ADP
abr-57	177	23	study	study	NOUN
abr-57	177	24	,	,	PUNCT
abr-57	177	25	it	it	PRON
abr-57	177	26	does	do	AUX
abr-57	177	27	not	not	PART
abr-57	177	28	provide	provide	VERB
abr-57	177	29	the	the	DET
abr-57	177	30	necessary	necessary	ADJ
abr-57	177	31	information	information	NOUN
abr-57	177	32	to	to	PART
abr-57	177	33	know	know	VERB
abr-57	177	34	which	which	PRON
abr-57	177	35	of	of	ADP
abr-57	177	36	the	the	DET
abr-57	177	37	means	mean	NOUN
abr-57	177	38	differed	differ	VERB
abr-57	177	39	significantly	significantly	ADV
abr-57	177	40	.	.	PUNCT
abr-57	178	1	to	to	PART
abr-57	178	2	determine	determine	VERB
abr-57	178	3	this	this	PRON
abr-57	178	4	,	,	PUNCT
abr-57	178	5	each	each	DET
abr-57	178	6	pair	pair	NOUN
abr-57	178	7	of	of	ADP
abr-57	178	8	time	time	NOUN
abr-57	178	9	periods	period	NOUN
abr-57	178	10	under	under	ADP
abr-57	178	11	study	study	NOUN
abr-57	178	12	were	be	AUX
abr-57	178	13	compared	compare	VERB
abr-57	178	14	,	,	PUNCT
abr-57	178	15	producing	produce	VERB
abr-57	178	16	six	six	NUM
abr-57	178	17	different	different	ADJ
abr-57	178	18	test	test	NOUN
abr-57	178	19	statistics	statistic	NOUN
abr-57	178	20	(	(	PUNCT
abr-57	178	21	q	q	NOUN
abr-57	178	22	)	)	PUNCT
abr-57	178	23	.	.	PUNCT
abr-57	179	1	the	the	DET
abr-57	179	2	results	result	NOUN
abr-57	179	3	from	from	ADP
abr-57	179	4	these	these	DET
abr-57	179	5	multiple	multiple	ADJ
abr-57	179	6	comparisons	comparison	NOUN
abr-57	179	7	are	be	AUX
abr-57	179	8	listed	list	VERB
abr-57	179	9	in	in	ADP
abr-57	179	10	table	table	NOUN
abr-57	179	11	4	4	NUM
abr-57	179	12	.	.	PUNCT
abr-57	180	1	the	the	DET
abr-57	180	2	absolute	absolute	ADJ
abr-57	180	3	value	value	NOUN
abr-57	180	4	of	of	ADP
abr-57	180	5	a	a	DET
abr-57	180	6	calculated	calculate	VERB
abr-57	180	7	q	q	NOUN
abr-57	180	8	must	must	AUX
abr-57	180	9	be	be	AUX
abr-57	180	10	equal	equal	ADJ
abr-57	180	11	to	to	ADP
abr-57	180	12	or	or	CCONJ
abr-57	180	13	greater	great	ADJ
abr-57	180	14	than	than	ADP
abr-57	180	15	3.63	3.63	NUM
abr-57	180	16	for	for	ADP
abr-57	180	17	significance	significance	NOUN
abr-57	180	18	at	at	ADP
abr-57	180	19	the	the	DET
abr-57	180	20	.05	.05	NUM
abr-57	180	21	level	level	NOUN
abr-57	180	22	and	and	CCONJ
abr-57	180	23	greater	great	ADJ
abr-57	180	24	than	than	ADP
abr-57	180	25	or	or	CCONJ
abr-57	180	26	equal	equal	ADJ
abr-57	180	27	to	to	ADP
abr-57	180	28	4.40	4.40	NUM
abr-57	180	29	for	for	ADP
abr-57	180	30	significance	significance	NOUN
abr-57	180	31	at	at	ADP
abr-57	180	32	the	the	DET
abr-57	180	33	.01	.01	NUM
abr-57	180	34	level	level	NOUN
abr-57	180	35	.	.	PUNCT
abr-57	181	1	table	table	NOUN
abr-57	181	2	4	4	NUM
abr-57	181	3	shows	show	VERB
abr-57	181	4	that	that	SCONJ
abr-57	181	5	the	the	DET
abr-57	181	6	only	only	ADJ
abr-57	181	7	pair	pair	NOUN
abr-57	181	8	of	of	ADP
abr-57	181	9	sample	sample	NOUN
abr-57	181	10	means	mean	VERB
abr-57	181	11	pier	pier	NOUN
abr-57	181	12	advances	advance	NOUN
abr-57	181	13	in	in	ADP
abr-57	181	14	business	business	NOUN
abr-57	181	15	research	research	NOUN
abr-57	181	16	2011	2011	NUM
abr-57	181	17	,	,	PUNCT
abr-57	181	18	vol	vol	NOUN
abr-57	181	19	.	.	PROPN
abr-57	182	1	2	2	NUM
abr-57	182	2	,	,	PUNCT
abr-57	182	3	no	no	INTJ
abr-57	182	4	.	.	NOUN
abr-57	182	5	1	1	NUM
abr-57	182	6	,	,	PUNCT
abr-57	182	7	138	138	NUM
abr-57	182	8	-	-	SYM
abr-57	182	9	148	148	NUM
abr-57	182	10	145	145	NUM
abr-57	182	11	that	that	PRON
abr-57	182	12	failed	fail	VERB
abr-57	182	13	to	to	PART
abr-57	182	14	show	show	VERB
abr-57	182	15	significance	significance	NOUN
abr-57	182	16	was	be	AUX
abr-57	182	17	from	from	ADP
abr-57	182	18	the	the	DET
abr-57	182	19	period	period	NOUN
abr-57	182	20	just	just	ADV
abr-57	182	21	prior	prior	ADV
abr-57	182	22	to	to	ADP
abr-57	182	23	the	the	DET
abr-57	182	24	implementation	implementation	NOUN
abr-57	182	25	of	of	ADP
abr-57	182	26	the	the	DET
abr-57	182	27	pslra	pslra	NOUN
abr-57	182	28	(	(	PUNCT
abr-57	182	29	baseline	baseline	ADJ
abr-57	182	30	data	datum	NOUN
abr-57	182	31	from	from	ADP
abr-57	182	32	1993	1993	NUM
abr-57	182	33	,	,	PUNCT
abr-57	182	34	1994	1994	NUM
abr-57	182	35	and	and	CCONJ
abr-57	182	36	1995	1995	NUM
abr-57	182	37	)	)	PUNCT
abr-57	182	38	and	and	CCONJ
abr-57	182	39	the	the	DET
abr-57	182	40	first	first	ADJ
abr-57	182	41	data	datum	NOUN
abr-57	182	42	collected	collect	VERB
abr-57	182	43	after	after	ADP
abr-57	182	44	the	the	DET
abr-57	182	45	implementation	implementation	NOUN
abr-57	182	46	of	of	ADP
abr-57	182	47	the	the	DET
abr-57	182	48	pslra	pslra	NOUN
abr-57	182	49	(	(	PUNCT
abr-57	182	50	1996	1996	NUM
abr-57	182	51	)	)	PUNCT
abr-57	182	52	.	.	PUNCT
abr-57	183	1	analysis	analysis	NOUN
abr-57	183	2	the	the	DET
abr-57	183	3	results	result	NOUN
abr-57	183	4	of	of	ADP
abr-57	183	5	the	the	DET
abr-57	183	6	statistical	statistical	ADJ
abr-57	183	7	tests	test	NOUN
abr-57	183	8	showed	show	VERB
abr-57	183	9	that	that	SCONJ
abr-57	183	10	there	there	PRON
abr-57	183	11	was	be	VERB
abr-57	183	12	a	a	DET
abr-57	183	13	significant	significant	ADJ
abr-57	183	14	difference	difference	NOUN
abr-57	183	15	in	in	ADP
abr-57	183	16	the	the	DET
abr-57	183	17	mean	mean	ADJ
abr-57	183	18	number	number	NOUN
abr-57	183	19	of	of	ADP
abr-57	183	20	forward	forward	ADV
abr-57	183	21	-	-	PUNCT
abr-57	183	22	looking	look	VERB
abr-57	183	23	disclosures	disclosure	NOUN
abr-57	183	24	during	during	ADP
abr-57	183	25	the	the	DET
abr-57	183	26	periods	period	NOUN
abr-57	183	27	under	under	ADP
abr-57	183	28	study	study	NOUN
abr-57	183	29	.	.	PUNCT
abr-57	184	1	in	in	ADP
abr-57	184	2	addition	addition	NOUN
abr-57	184	3	,	,	PUNCT
abr-57	184	4	multiple	multiple	ADJ
abr-57	184	5	comparisons	comparison	NOUN
abr-57	184	6	were	be	AUX
abr-57	184	7	conducted	conduct	VERB
abr-57	184	8	to	to	PART
abr-57	184	9	determine	determine	VERB
abr-57	184	10	which	which	DET
abr-57	184	11	periods	period	NOUN
abr-57	184	12	differed	differ	VERB
abr-57	184	13	significantly	significantly	ADV
abr-57	184	14	from	from	ADP
abr-57	184	15	other	other	ADJ
abr-57	184	16	periods	period	NOUN
abr-57	184	17	.	.	PUNCT
abr-57	185	1	these	these	DET
abr-57	185	2	results	result	NOUN
abr-57	185	3	showed	show	VERB
abr-57	185	4	significance	significance	NOUN
abr-57	185	5	at	at	ADP
abr-57	185	6	<	<	X
abr-57	185	7	0.01	0.01	NUM
abr-57	185	8	for	for	ADP
abr-57	185	9	five	five	NUM
abr-57	185	10	out	out	ADP
abr-57	185	11	of	of	ADP
abr-57	185	12	the	the	DET
abr-57	185	13	six	six	NUM
abr-57	185	14	comparisons	comparison	NOUN
abr-57	185	15	.	.	PUNCT
abr-57	186	1	the	the	DET
abr-57	186	2	only	only	ADJ
abr-57	186	3	pair	pair	NOUN
abr-57	186	4	of	of	ADP
abr-57	186	5	samples	sample	NOUN
abr-57	186	6	that	that	PRON
abr-57	186	7	failed	fail	VERB
abr-57	186	8	to	to	PART
abr-57	186	9	show	show	VERB
abr-57	186	10	significance	significance	NOUN
abr-57	186	11	was	be	AUX
abr-57	186	12	the	the	DET
abr-57	186	13	sample	sample	NOUN
abr-57	186	14	immediately	immediately	ADV
abr-57	186	15	prior	prior	ADV
abr-57	186	16	to	to	ADP
abr-57	186	17	the	the	DET
abr-57	186	18	passage	passage	NOUN
abr-57	186	19	of	of	ADP
abr-57	186	20	the	the	DET
abr-57	186	21	pslra	pslra	NOUN
abr-57	186	22	and	and	CCONJ
abr-57	186	23	the	the	DET
abr-57	186	24	sample	sample	NOUN
abr-57	186	25	immediately	immediately	ADV
abr-57	186	26	after	after	ADP
abr-57	186	27	passage	passage	NOUN
abr-57	186	28	of	of	ADP
abr-57	186	29	the	the	DET
abr-57	186	30	pslra	pslra	NOUN
abr-57	186	31	.	.	PUNCT
abr-57	187	1	these	these	DET
abr-57	187	2	results	result	NOUN
abr-57	187	3	would	would	AUX
abr-57	187	4	support	support	VERB
abr-57	187	5	grundfest	grundfest	NOUN
abr-57	187	6	and	and	CCONJ
abr-57	187	7	perino	perino	PROPN
abr-57	187	8	(	(	PUNCT
abr-57	187	9	1997	1997	NUM
abr-57	187	10	)	)	PUNCT
abr-57	187	11	,	,	PUNCT
abr-57	187	12	hamilton	hamilton	PROPN
abr-57	187	13	and	and	CCONJ
abr-57	187	14	trautmann	trautmann	PROPN
abr-57	187	15	(	(	PUNCT
abr-57	187	16	1998	1998	NUM
abr-57	187	17	)	)	PUNCT
abr-57	187	18	,	,	PUNCT
abr-57	187	19	and	and	CCONJ
abr-57	187	20	the	the	DET
abr-57	187	21	sec	sec	PROPN
abr-57	187	22	(	(	PUNCT
abr-57	187	23	in	in	ADP
abr-57	187	24	its	its	PRON
abr-57	187	25	1997	1997	NUM
abr-57	187	26	report	report	NOUN
abr-57	187	27	on	on	ADP
abr-57	187	28	the	the	DET
abr-57	187	29	first	first	ADJ
abr-57	187	30	year	year	NOUN
abr-57	187	31	of	of	ADP
abr-57	187	32	practice	practice	NOUN
abr-57	187	33	under	under	ADP
abr-57	187	34	the	the	DET
abr-57	187	35	pslra	pslra	NOUN
abr-57	187	36	)	)	PUNCT
abr-57	187	37	that	that	SCONJ
abr-57	187	38	the	the	DET
abr-57	187	39	passage	passage	NOUN
abr-57	187	40	of	of	ADP
abr-57	187	41	the	the	DET
abr-57	187	42	pslra	pslra	NOUN
abr-57	187	43	did	do	AUX
abr-57	187	44	not	not	PART
abr-57	187	45	alter	alter	VERB
abr-57	187	46	the	the	DET
abr-57	187	47	total	total	ADJ
abr-57	187	48	securities	security	NOUN
abr-57	187	49	litigation	litigation	NOUN
abr-57	187	50	landscape	landscape	NOUN
abr-57	187	51	.	.	PUNCT
abr-57	188	1	instead	instead	ADV
abr-57	188	2	the	the	DET
abr-57	188	3	pslra	pslra	NOUN
abr-57	188	4	just	just	ADV
abr-57	188	5	served	serve	VERB
abr-57	188	6	to	to	PART
abr-57	188	7	shift	shift	VERB
abr-57	188	8	litigation	litigation	NOUN
abr-57	188	9	from	from	ADP
abr-57	188	10	federal	federal	ADJ
abr-57	188	11	courts	court	NOUN
abr-57	188	12	to	to	ADP
abr-57	188	13	the	the	DET
abr-57	188	14	state	state	NOUN
abr-57	188	15	courts	court	NOUN
abr-57	188	16	.	.	PUNCT
abr-57	189	1	this	this	DET
abr-57	189	2	shifting	shifting	NOUN
abr-57	189	3	,	,	PUNCT
abr-57	189	4	as	as	SCONJ
abr-57	189	5	opposed	oppose	VERB
abr-57	189	6	to	to	ADP
abr-57	189	7	a	a	DET
abr-57	189	8	reduction	reduction	NOUN
abr-57	189	9	in	in	ADP
abr-57	189	10	the	the	DET
abr-57	189	11	threat	threat	NOUN
abr-57	189	12	of	of	ADP
abr-57	189	13	litigation	litigation	NOUN
abr-57	189	14	could	could	AUX
abr-57	189	15	explain	explain	VERB
abr-57	189	16	why	why	SCONJ
abr-57	189	17	firms	firm	NOUN
abr-57	189	18	failed	fail	VERB
abr-57	189	19	to	to	PART
abr-57	189	20	issue	issue	VERB
abr-57	189	21	more	more	ADV
abr-57	189	22	forward	forward	ADV
abr-57	189	23	-	-	PUNCT
abr-57	189	24	looking	look	VERB
abr-57	189	25	disclosures	disclosure	NOUN
abr-57	189	26	following	follow	VERB
abr-57	189	27	the	the	DET
abr-57	189	28	passage	passage	NOUN
abr-57	189	29	of	of	ADP
abr-57	189	30	the	the	DET
abr-57	189	31	pslra	pslra	NOUN
abr-57	189	32	.	.	PUNCT
abr-57	190	1	once	once	SCONJ
abr-57	190	2	this	this	DET
abr-57	190	3	bypassing	bypassing	NOUN
abr-57	190	4	of	of	ADP
abr-57	190	5	the	the	DET
abr-57	190	6	pslra	pslra	NOUN
abr-57	190	7	through	through	ADP
abr-57	190	8	state	state	NOUN
abr-57	190	9	courts	court	NOUN
abr-57	190	10	was	be	AUX
abr-57	190	11	removed	remove	VERB
abr-57	190	12	by	by	ADP
abr-57	190	13	passage	passage	NOUN
abr-57	190	14	of	of	ADP
abr-57	190	15	the	the	DET
abr-57	190	16	slusa	slusa	NOUN
abr-57	190	17	a	a	DET
abr-57	190	18	significant	significant	ADJ
abr-57	190	19	increase	increase	NOUN
abr-57	190	20	in	in	ADP
abr-57	190	21	the	the	DET
abr-57	190	22	mean	mean	ADJ
abr-57	190	23	number	number	NOUN
abr-57	190	24	of	of	ADP
abr-57	190	25	forward	forward	ADV
abr-57	190	26	-	-	PUNCT
abr-57	190	27	looking	look	VERB
abr-57	190	28	disclosures	disclosure	NOUN
abr-57	190	29	was	be	AUX
abr-57	190	30	noted	note	VERB
abr-57	190	31	.	.	PUNCT
abr-57	191	1	another	another	DET
abr-57	191	2	significant	significant	ADJ
abr-57	191	3	increase	increase	NOUN
abr-57	191	4	in	in	ADP
abr-57	191	5	forward	forward	ADV
abr-57	191	6	-	-	PUNCT
abr-57	191	7	looking	look	VERB
abr-57	191	8	disclosures	disclosure	NOUN
abr-57	191	9	was	be	AUX
abr-57	191	10	found	find	VERB
abr-57	191	11	after	after	ADP
abr-57	191	12	implementation	implementation	NOUN
abr-57	191	13	of	of	ADP
abr-57	191	14	reg.-fd	reg.-fd	PROPN
abr-57	191	15	.	.	PUNCT
abr-57	192	1	limitations	limitation	NOUN
abr-57	192	2	of	of	ADP
abr-57	192	3	the	the	DET
abr-57	192	4	current	current	ADJ
abr-57	192	5	study	study	NOUN
abr-57	192	6	this	this	DET
abr-57	192	7	study	study	NOUN
abr-57	192	8	has	have	VERB
abr-57	192	9	three	three	NUM
abr-57	192	10	primary	primary	ADJ
abr-57	192	11	limitations	limitation	NOUN
abr-57	192	12	.	.	PUNCT
abr-57	193	1	first	first	ADV
abr-57	193	2	,	,	PUNCT
abr-57	193	3	because	because	SCONJ
abr-57	193	4	only	only	ADV
abr-57	193	5	three	three	NUM
abr-57	193	6	industries	industry	NOUN
abr-57	193	7	were	be	AUX
abr-57	193	8	sampled	sample	VERB
abr-57	193	9	,	,	PUNCT
abr-57	193	10	no	no	DET
abr-57	193	11	generalization	generalization	NOUN
abr-57	193	12	can	can	AUX
abr-57	193	13	be	be	AUX
abr-57	193	14	made	make	VERB
abr-57	193	15	to	to	ADP
abr-57	193	16	firms	firm	NOUN
abr-57	193	17	in	in	ADP
abr-57	193	18	all	all	DET
abr-57	193	19	industries	industry	NOUN
abr-57	193	20	.	.	PUNCT
abr-57	194	1	although	although	SCONJ
abr-57	194	2	care	care	NOUN
abr-57	194	3	was	be	AUX
abr-57	194	4	taken	take	VERB
abr-57	194	5	to	to	PART
abr-57	194	6	ensure	ensure	VERB
abr-57	194	7	that	that	SCONJ
abr-57	194	8	a	a	DET
abr-57	194	9	random	random	ADJ
abr-57	194	10	and	and	CCONJ
abr-57	194	11	complete	complete	ADJ
abr-57	194	12	sample	sample	NOUN
abr-57	194	13	in	in	ADP
abr-57	194	14	each	each	DET
abr-57	194	15	industry	industry	NOUN
abr-57	194	16	was	be	AUX
abr-57	194	17	obtained	obtain	VERB
abr-57	194	18	,	,	PUNCT
abr-57	194	19	many	many	ADJ
abr-57	194	20	firms	firm	NOUN
abr-57	194	21	in	in	ADP
abr-57	194	22	other	other	ADJ
abr-57	194	23	industries	industry	NOUN
abr-57	194	24	were	be	AUX
abr-57	194	25	not	not	PART
abr-57	194	26	analyzed	analyze	VERB
abr-57	194	27	.	.	PUNCT
abr-57	195	1	second	second	ADV
abr-57	195	2	,	,	PUNCT
abr-57	195	3	the	the	DET
abr-57	195	4	possibility	possibility	NOUN
abr-57	195	5	of	of	ADP
abr-57	195	6	confounding	confound	VERB
abr-57	195	7	events	event	NOUN
abr-57	195	8	within	within	ADP
abr-57	195	9	the	the	DET
abr-57	195	10	time	time	NOUN
abr-57	195	11	periods	period	NOUN
abr-57	195	12	under	under	ADP
abr-57	195	13	study	study	NOUN
abr-57	195	14	was	be	AUX
abr-57	195	15	not	not	PART
abr-57	195	16	addressed	address	VERB
abr-57	195	17	.	.	PUNCT
abr-57	196	1	use	use	NOUN
abr-57	196	2	of	of	ADP
abr-57	196	3	three	three	NUM
abr-57	196	4	different	different	ADJ
abr-57	196	5	industries	industry	NOUN
abr-57	196	6	and	and	CCONJ
abr-57	196	7	a	a	DET
abr-57	196	8	fairly	fairly	ADV
abr-57	196	9	large	large	ADJ
abr-57	196	10	sample	sample	NOUN
abr-57	196	11	from	from	ADP
abr-57	196	12	each	each	DET
abr-57	196	13	industry	industry	NOUN
abr-57	196	14	would	would	AUX
abr-57	196	15	help	help	VERB
abr-57	196	16	to	to	PART
abr-57	196	17	mitigate	mitigate	VERB
abr-57	196	18	individually	individually	ADV
abr-57	196	19	occurring	occur	VERB
abr-57	196	20	confounding	confound	VERB
abr-57	196	21	events	event	NOUN
abr-57	196	22	,	,	PUNCT
abr-57	196	23	but	but	CCONJ
abr-57	196	24	systemic	systemic	ADJ
abr-57	196	25	events	event	NOUN
abr-57	196	26	that	that	PRON
abr-57	196	27	would	would	AUX
abr-57	196	28	affect	affect	VERB
abr-57	196	29	either	either	CCONJ
abr-57	196	30	all	all	DET
abr-57	196	31	companies	company	NOUN
abr-57	196	32	in	in	ADP
abr-57	196	33	the	the	DET
abr-57	196	34	study	study	NOUN
abr-57	196	35	or	or	CCONJ
abr-57	196	36	all	all	PRON
abr-57	196	37	of	of	ADP
abr-57	196	38	the	the	DET
abr-57	196	39	companies	company	NOUN
abr-57	196	40	within	within	ADP
abr-57	196	41	a	a	DET
abr-57	196	42	particular	particular	ADJ
abr-57	196	43	industry	industry	NOUN
abr-57	196	44	however	however	ADV
abr-57	196	45	were	be	AUX
abr-57	196	46	not	not	PART
abr-57	196	47	addressed	address	VERB
abr-57	196	48	.	.	PUNCT
abr-57	197	1	finally	finally	ADV
abr-57	197	2	,	,	PUNCT
abr-57	197	3	inferences	inference	NOUN
abr-57	197	4	that	that	PRON
abr-57	197	5	can	can	AUX
abr-57	197	6	be	be	AUX
abr-57	197	7	made	make	VERB
abr-57	197	8	from	from	ADP
abr-57	197	9	the	the	DET
abr-57	197	10	current	current	ADJ
abr-57	197	11	study	study	NOUN
abr-57	197	12	are	be	AUX
abr-57	197	13	also	also	ADV
abr-57	197	14	limited	limit	VERB
abr-57	197	15	because	because	SCONJ
abr-57	197	16	of	of	ADP
abr-57	197	17	the	the	DET
abr-57	197	18	use	use	NOUN
abr-57	197	19	of	of	ADP
abr-57	197	20	archival	archival	NOUN
abr-57	197	21	data	datum	NOUN
abr-57	197	22	.	.	PUNCT
abr-57	198	1	the	the	DET
abr-57	198	2	use	use	NOUN
abr-57	198	3	of	of	ADP
abr-57	198	4	archival	archival	NOUN
abr-57	198	5	data	datum	NOUN
abr-57	198	6	means	mean	VERB
abr-57	198	7	there	there	PRON
abr-57	198	8	is	be	VERB
abr-57	198	9	inability	inability	NOUN
abr-57	198	10	to	to	PART
abr-57	198	11	manipulate	manipulate	VERB
abr-57	198	12	or	or	CCONJ
abr-57	198	13	control	control	NOUN
abr-57	198	14	variables	variable	NOUN
abr-57	198	15	.	.	PUNCT
abr-57	199	1	any	any	DET
abr-57	199	2	significance	significance	NOUN
abr-57	199	3	attributed	attribute	VERB
abr-57	199	4	to	to	ADP
abr-57	199	5	certain	certain	ADJ
abr-57	199	6	aspects	aspect	NOUN
abr-57	199	7	under	under	ADP
abr-57	199	8	study	study	NOUN
abr-57	199	9	may	may	AUX
abr-57	199	10	be	be	AUX
abr-57	199	11	due	due	ADJ
abr-57	199	12	to	to	ADP
abr-57	199	13	a	a	DET
abr-57	199	14	simple	simple	ADJ
abr-57	199	15	association	association	NOUN
abr-57	199	16	,	,	PUNCT
abr-57	199	17	as	as	SCONJ
abr-57	199	18	opposed	oppose	VERB
abr-57	199	19	to	to	ADP
abr-57	199	20	a	a	DET
abr-57	199	21	causality	causality	NOUN
abr-57	199	22	relationship	relationship	NOUN
abr-57	199	23	between	between	ADP
abr-57	199	24	the	the	DET
abr-57	199	25	variables	variable	NOUN
abr-57	199	26	.	.	PUNCT
abr-57	200	1	conclusions	conclusion	NOUN
abr-57	200	2	and	and	CCONJ
abr-57	200	3	future	future	ADJ
abr-57	200	4	research	research	NOUN
abr-57	200	5	as	as	SCONJ
abr-57	200	6	this	this	DET
abr-57	200	7	study	study	NOUN
abr-57	200	8	has	have	AUX
abr-57	200	9	shown	show	VERB
abr-57	200	10	,	,	PUNCT
abr-57	200	11	an	an	DET
abr-57	200	12	increase	increase	NOUN
abr-57	200	13	in	in	ADP
abr-57	200	14	forward	forward	ADV
abr-57	200	15	-	-	PUNCT
abr-57	200	16	looking	look	VERB
abr-57	200	17	disclosures	disclosure	NOUN
abr-57	200	18	was	be	AUX
abr-57	200	19	brought	bring	VERB
abr-57	200	20	about	about	ADP
abr-57	200	21	by	by	ADP
abr-57	200	22	the	the	DET
abr-57	200	23	passage	passage	NOUN
abr-57	200	24	of	of	ADP
abr-57	200	25	laws	law	NOUN
abr-57	200	26	and	and	CCONJ
abr-57	200	27	regulations	regulation	NOUN
abr-57	200	28	.	.	PUNCT
abr-57	201	1	however	however	ADV
abr-57	201	2	,	,	PUNCT
abr-57	201	3	despite	despite	SCONJ
abr-57	201	4	the	the	DET
abr-57	201	5	increases	increase	NOUN
abr-57	201	6	in	in	ADP
abr-57	201	7	forward	forward	ADV
abr-57	201	8	-	-	PUNCT
abr-57	201	9	looking	look	VERB
abr-57	201	10	disclosures	disclosure	NOUN
abr-57	201	11	over	over	ADP
abr-57	201	12	prior	prior	ADJ
abr-57	201	13	periods	period	NOUN
abr-57	201	14	,	,	PUNCT
abr-57	201	15	the	the	DET
abr-57	201	16	level	level	NOUN
abr-57	201	17	of	of	ADP
abr-57	201	18	disclosures	disclosure	NOUN
abr-57	201	19	desired	desire	VERB
abr-57	201	20	by	by	ADP
abr-57	201	21	congress	congress	PROPN
abr-57	201	22	,	,	PUNCT
abr-57	201	23	the	the	DET
abr-57	201	24	sec	sec	PROPN
abr-57	201	25	,	,	PUNCT
abr-57	201	26	and	and	CCONJ
abr-57	201	27	the	the	DET
abr-57	201	28	investing	invest	VERB
abr-57	201	29	public	public	NOUN
abr-57	201	30	has	have	VERB
abr-57	201	31	yet	yet	ADV
abr-57	201	32	to	to	PART
abr-57	201	33	materialize	materialize	VERB
abr-57	201	34	.	.	PUNCT
abr-57	202	1	while	while	SCONJ
abr-57	202	2	empirical	empirical	ADJ
abr-57	202	3	evidence	evidence	NOUN
abr-57	202	4	has	have	AUX
abr-57	202	5	shown	show	VERB
abr-57	202	6	a	a	DET
abr-57	202	7	reduction	reduction	NOUN
abr-57	202	8	in	in	ADP
abr-57	202	9	cost	cost	NOUN
abr-57	202	10	of	of	ADP
abr-57	202	11	capital	capital	NOUN
abr-57	202	12	for	for	ADP
abr-57	202	13	firms	firm	NOUN
abr-57	202	14	that	that	PRON
abr-57	202	15	voluntarily	voluntarily	ADV
abr-57	202	16	disclose	disclose	VERB
abr-57	202	17	forward	forward	ADV
abr-57	202	18	-	-	PUNCT
abr-57	202	19	looking	look	VERB
abr-57	202	20	information	information	NOUN
abr-57	202	21	,	,	PUNCT
abr-57	202	22	anecdotal	anecdotal	ADJ
abr-57	202	23	evidence	evidence	NOUN
abr-57	202	24	and	and	CCONJ
abr-57	202	25	the	the	DET
abr-57	202	26	feelings	feeling	NOUN
abr-57	202	27	of	of	ADP
abr-57	202	28	executives	executive	NOUN
abr-57	202	29	regarding	regard	VERB
abr-57	202	30	a	a	DET
abr-57	202	31	fear	fear	NOUN
abr-57	202	32	of	of	ADP
abr-57	202	33	litigation	litigation	NOUN
abr-57	202	34	has	have	AUX
abr-57	202	35	overridden	override	VERB
abr-57	202	36	the	the	DET
abr-57	202	37	benefits	benefit	NOUN
abr-57	202	38	of	of	ADP
abr-57	202	39	this	this	DET
abr-57	202	40	reduction	reduction	NOUN
abr-57	202	41	in	in	ADP
abr-57	202	42	capital	capital	NOUN
abr-57	202	43	costs	cost	NOUN
abr-57	202	44	.	.	PUNCT
abr-57	203	1	laws	law	NOUN
abr-57	203	2	and	and	CCONJ
abr-57	203	3	regulations	regulation	NOUN
abr-57	203	4	mandating	mandate	VERB
abr-57	203	5	more	more	ADJ
abr-57	203	6	disclosures	disclosure	NOUN
abr-57	203	7	or	or	CCONJ
abr-57	203	8	further	far	ADV
abr-57	203	9	reducing	reduce	VERB
abr-57	203	10	litigation	litigation	NOUN
abr-57	203	11	risks	risk	NOUN
abr-57	203	12	could	could	AUX
abr-57	203	13	be	be	AUX
abr-57	203	14	passed	pass	VERB
abr-57	203	15	,	,	PUNCT
abr-57	203	16	and	and	CCONJ
abr-57	203	17	have	have	VERB
abr-57	203	18	the	the	DET
abr-57	203	19	potential	potential	NOUN
abr-57	203	20	to	to	PART
abr-57	203	21	provide	provide	VERB
abr-57	203	22	stakeholders	stakeholder	NOUN
abr-57	203	23	with	with	ADP
abr-57	203	24	beneficial	beneficial	ADJ
abr-57	203	25	information	information	NOUN
abr-57	203	26	,	,	PUNCT
abr-57	203	27	but	but	CCONJ
abr-57	203	28	the	the	DET
abr-57	203	29	prospects	prospect	NOUN
abr-57	203	30	for	for	ADP
abr-57	203	31	these	these	DET
abr-57	203	32	types	type	NOUN
abr-57	203	33	of	of	ADP
abr-57	203	34	intervention	intervention	NOUN
abr-57	203	35	appear	appear	VERB
abr-57	203	36	limited	limited	ADJ
abr-57	203	37	for	for	ADP
abr-57	203	38	the	the	DET
abr-57	203	39	foreseeable	foreseeable	ADJ
abr-57	203	40	future	future	NOUN
abr-57	203	41	.	.	PUNCT
abr-57	204	1	as	as	SCONJ
abr-57	204	2	noted	note	VERB
abr-57	204	3	above	above	ADV
abr-57	204	4	,	,	PUNCT
abr-57	204	5	there	there	PRON
abr-57	204	6	are	be	VERB
abr-57	204	7	several	several	ADJ
abr-57	204	8	limitations	limitation	NOUN
abr-57	204	9	to	to	ADP
abr-57	204	10	the	the	DET
abr-57	204	11	current	current	ADJ
abr-57	204	12	study	study	NOUN
abr-57	204	13	.	.	PUNCT
abr-57	205	1	as	as	ADP
abr-57	205	2	with	with	ADP
abr-57	205	3	most	most	ADJ
abr-57	205	4	limitations	limitation	NOUN
abr-57	205	5	,	,	PUNCT
abr-57	205	6	these	these	DET
abr-57	205	7	areas	area	NOUN
abr-57	205	8	provide	provide	VERB
abr-57	205	9	for	for	ADP
abr-57	205	10	future	future	ADJ
abr-57	205	11	research	research	NOUN
abr-57	205	12	projects	project	NOUN
abr-57	205	13	.	.	PUNCT
abr-57	206	1	since	since	SCONJ
abr-57	206	2	this	this	DET
abr-57	206	3	study	study	NOUN
abr-57	206	4	looked	look	VERB
abr-57	206	5	only	only	ADV
abr-57	206	6	at	at	ADP
abr-57	206	7	the	the	DET
abr-57	206	8	immediate	immediate	ADJ
abr-57	206	9	impact	impact	NOUN
abr-57	206	10	of	of	ADP
abr-57	206	11	the	the	DET
abr-57	206	12	legislation	legislation	NOUN
abr-57	206	13	,	,	PUNCT
abr-57	206	14	a	a	DET
abr-57	206	15	more	more	ADV
abr-57	206	16	detailed	detailed	ADJ
abr-57	206	17	long	long	ADJ
abr-57	206	18	-	-	PUNCT
abr-57	206	19	range	range	NOUN
abr-57	206	20	study	study	NOUN
abr-57	206	21	to	to	PART
abr-57	206	22	see	see	VERB
abr-57	206	23	the	the	DET
abr-57	206	24	impact	impact	NOUN
abr-57	206	25	on	on	ADP
abr-57	206	26	future	future	ADJ
abr-57	206	27	disclosures	disclosure	NOUN
abr-57	206	28	would	would	AUX
abr-57	206	29	be	be	AUX
abr-57	206	30	of	of	ADP
abr-57	206	31	interest	interest	NOUN
abr-57	206	32	.	.	PUNCT
abr-57	207	1	in	in	ADP
abr-57	207	2	addition	addition	NOUN
abr-57	207	3	,	,	PUNCT
abr-57	207	4	a	a	DET
abr-57	207	5	more	more	ADV
abr-57	207	6	detailed	detailed	ADJ
abr-57	207	7	study	study	NOUN
abr-57	207	8	that	that	PRON
abr-57	207	9	looked	look	VERB
abr-57	207	10	at	at	ADP
abr-57	207	11	each	each	DET
abr-57	207	12	company	company	NOUN
abr-57	207	13	within	within	ADP
abr-57	207	14	a	a	DET
abr-57	207	15	sector	sector	NOUN
abr-57	207	16	could	could	AUX
abr-57	207	17	look	look	VERB
abr-57	207	18	to	to	PART
abr-57	207	19	see	see	VERB
abr-57	207	20	if	if	SCONJ
abr-57	207	21	there	there	PRON
abr-57	207	22	are	be	VERB
abr-57	207	23	characteristics	characteristic	NOUN
abr-57	207	24	that	that	PRON
abr-57	207	25	lead	lead	VERB
abr-57	207	26	to	to	ADP
abr-57	207	27	more	more	ADJ
abr-57	207	28	disclosures	disclosure	NOUN
abr-57	207	29	by	by	ADP
abr-57	207	30	one	one	NUM
abr-57	207	31	company	company	NOUN
abr-57	207	32	over	over	ADP
abr-57	207	33	another	another	PRON
abr-57	207	34	.	.	PUNCT
abr-57	208	1	it	it	PRON
abr-57	208	2	is	be	AUX
abr-57	208	3	possible	possible	ADJ
abr-57	208	4	that	that	SCONJ
abr-57	208	5	the	the	DET
abr-57	208	6	results	result	NOUN
abr-57	208	7	of	of	ADP
abr-57	208	8	this	this	DET
abr-57	208	9	study	study	NOUN
abr-57	208	10	were	be	AUX
abr-57	208	11	skewed	skew	VERB
abr-57	208	12	based	base	VERB
abr-57	208	13	on	on	ADP
abr-57	208	14	just	just	ADV
abr-57	208	15	a	a	DET
abr-57	208	16	few	few	ADJ
abr-57	208	17	companies	company	NOUN
abr-57	208	18	in	in	ADP
abr-57	208	19	each	each	DET
abr-57	208	20	sector	sector	NOUN
abr-57	208	21	.	.	PUNCT
abr-57	209	1	pier	pier	NOUN
abr-57	209	2	advances	advance	NOUN
abr-57	209	3	in	in	ADP
abr-57	209	4	business	business	NOUN
abr-57	209	5	research	research	NOUN
abr-57	209	6	2011	2011	NUM
abr-57	209	7	,	,	PUNCT
abr-57	209	8	vol	vol	NOUN
abr-57	209	9	.	.	PROPN
abr-57	210	1	2	2	NUM
abr-57	210	2	,	,	PUNCT
abr-57	210	3	no	no	INTJ
abr-57	210	4	.	.	NOUN
abr-57	210	5	1	1	NUM
abr-57	210	6	,	,	PUNCT
abr-57	210	7	138	138	NUM
abr-57	210	8	-	-	SYM
abr-57	210	9	148	148	NUM
abr-57	210	10	146	146	NUM
abr-57	210	11	references	reference	NOUN
abr-57	210	12	american	american	PROPN
abr-57	210	13	institute	institute	PROPN
abr-57	210	14	of	of	ADP
abr-57	210	15	certified	certify	VERB
abr-57	210	16	public	public	ADJ
abr-57	210	17	accountants	accountant	NOUN
abr-57	210	18	(	(	PUNCT
abr-57	210	19	aicpa	aicpa	PROPN
abr-57	210	20	)	)	PUNCT
abr-57	210	21	.	.	PUNCT
abr-57	211	1	1994	1994	NUM
abr-57	211	2	.	.	PUNCT
abr-57	212	1	improving	improve	VERB
abr-57	212	2	business	business	NOUN
abr-57	212	3	reporting	report	VERB
abr-57	212	4	a	a	DET
abr-57	212	5	customer	customer	NOUN
abr-57	212	6	focus	focus	NOUN
abr-57	212	7	:	:	PUNCT
abr-57	212	8	a	a	DET
abr-57	212	9	comprehensive	comprehensive	ADJ
abr-57	212	10	report	report	NOUN
abr-57	212	11	of	of	ADP
abr-57	212	12	the	the	DET
abr-57	212	13	special	special	ADJ
abr-57	212	14	committee	committee	NOUN
abr-57	212	15	on	on	ADP
abr-57	212	16	financial	financial	ADJ
abr-57	212	17	reporting	reporting	NOUN
abr-57	212	18	.	.	PUNCT
abr-57	213	1	(	(	PUNCT
abr-57	213	2	new	new	PROPN
abr-57	213	3	york	york	PROPN
abr-57	213	4	:	:	PUNCT
abr-57	213	5	aicpa	aicpa	PROPN
abr-57	213	6	)	)	PUNCT
abr-57	213	7	.	.	PUNCT
abr-57	214	1	anonymous	anonymous	PROPN
abr-57	214	2	.	.	PUNCT
abr-57	215	1	2000	2000	NUM
abr-57	215	2	.	.	PUNCT
abr-57	216	1	mum	mum	NOUN
abr-57	216	2	’s	’	VERB
abr-57	216	3	the	the	DET
abr-57	216	4	word	word	NOUN
abr-57	216	5	in	in	ADP
abr-57	216	6	wake	wake	NOUN
abr-57	216	7	of	of	ADP
abr-57	216	8	disclosure	disclosure	NOUN
abr-57	216	9	rule	rule	NOUN
abr-57	216	10	.	.	PUNCT
abr-57	217	1	wall	wall	PROPN
abr-57	217	2	street	street	PROPN
abr-57	217	3	journal	journal	PROPN
abr-57	217	4	,	,	PUNCT
abr-57	217	5	august	august	PROPN
abr-57	217	6	16	16	NUM
abr-57	217	7	:	:	PUNCT
abr-57	217	8	c1	c1	PROPN
abr-57	217	9	.	.	PUNCT
abr-57	218	1	anonymous	anonymous	PROPN
abr-57	218	2	.	.	PUNCT
abr-57	219	1	2001	2001	NUM
abr-57	219	2	.	.	PUNCT
abr-57	220	1	research	research	NOUN
abr-57	220	2	studies	study	NOUN
abr-57	220	3	show	show	VERB
abr-57	220	4	different	different	ADJ
abr-57	220	5	view	view	NOUN
abr-57	220	6	on	on	ADP
abr-57	220	7	regulation	regulation	NOUN
abr-57	220	8	fd	fd	PROPN
abr-57	220	9	.	.	PUNCT
abr-57	220	10	cpa	cpa	PROPN
abr-57	220	11	journal	journal	PROPN
abr-57	220	12	,	,	PUNCT
abr-57	220	13	71	71	NUM
abr-57	220	14	:	:	SYM
abr-57	220	15	8	8	NUM
abr-57	220	16	-	-	SYM
abr-57	220	17	11	11	NUM
abr-57	220	18	.	.	PUNCT
abr-57	221	1	aslan	aslan	PROPN
abr-57	221	2	,	,	PUNCT
abr-57	221	3	h.	h.	PROPN
abr-57	221	4	2002	2002	NUM
abr-57	221	5	.	.	PUNCT
abr-57	222	1	the	the	DET
abr-57	222	2	effect	effect	NOUN
abr-57	222	3	of	of	ADP
abr-57	222	4	regulation	regulation	NOUN
abr-57	222	5	fair	fair	ADJ
abr-57	222	6	disclosure	disclosure	NOUN
abr-57	222	7	on	on	ADP
abr-57	222	8	the	the	DET
abr-57	222	9	information	information	NOUN
abr-57	222	10	environment	environment	NOUN
abr-57	222	11	.	.	PUNCT
abr-57	223	1	working	work	VERB
abr-57	223	2	paper	paper	NOUN
abr-57	223	3	,	,	PUNCT
abr-57	223	4	http://ssrn.com/abstract=447641	http://ssrn.com/abstract=447641	PROPN
abr-57	223	5	.	.	PROPN
abr-57	223	6	avery	avery	PROPN
abr-57	223	7	,	,	PUNCT
abr-57	223	8	j.	j.	PROPN
abr-57	223	9	1996	1996	NUM
abr-57	223	10	.	.	PUNCT
abr-57	224	1	securities	security	NOUN
abr-57	224	2	litigation	litigation	PROPN
abr-57	224	3	reform	reform	PROPN
abr-57	224	4	:	:	PUNCT
abr-57	224	5	the	the	DET
abr-57	224	6	long	long	ADJ
abr-57	224	7	and	and	CCONJ
abr-57	224	8	winding	wind	VERB
abr-57	224	9	road	road	NOUN
abr-57	224	10	to	to	ADP
abr-57	224	11	the	the	DET
abr-57	224	12	private	private	ADJ
abr-57	224	13	securities	security	NOUN
abr-57	224	14	litigation	litigation	PROPN
abr-57	224	15	reform	reform	PROPN
abr-57	224	16	act	act	NOUN
abr-57	224	17	of	of	ADP
abr-57	224	18	1995	1995	NUM
abr-57	224	19	,	,	PUNCT
abr-57	224	20	business	business	NOUN
abr-57	224	21	lawyer	lawyer	NOUN
abr-57	224	22	,	,	PUNCT
abr-57	224	23	51	51	NUM
abr-57	224	24	:	:	SYM
abr-57	224	25	335	335	NUM
abr-57	224	26	-	-	SYM
abr-57	224	27	378	378	NUM
abr-57	224	28	.	.	PUNCT
abr-57	225	1	bailey	bailey	PROPN
abr-57	225	2	,	,	PUNCT
abr-57	225	3	w.	w.	PROPN
abr-57	225	4	,	,	PUNCT
abr-57	225	5	li	li	PROPN
abr-57	225	6	,	,	PUNCT
abr-57	225	7	mao	mao	PROPN
abr-57	225	8	,	,	PUNCT
abr-57	225	9	c.	c.	PROPN
abr-57	225	10	,	,	PUNCT
abr-57	225	11	&	&	CCONJ
abr-57	225	12	zhong	zhong	PROPN
abr-57	225	13	,	,	PUNCT
abr-57	225	14	r.	r.	PROPN
abr-57	225	15	2003	2003	NUM
abr-57	225	16	.	.	PUNCT
abr-57	226	1	regulation	regulation	NOUN
abr-57	226	2	fair	fair	ADJ
abr-57	226	3	disclosure	disclosure	NOUN
abr-57	226	4	and	and	CCONJ
abr-57	226	5	earnings	earning	NOUN
abr-57	226	6	information	information	NOUN
abr-57	226	7	:	:	PUNCT
abr-57	226	8	market	market	NOUN
abr-57	226	9	,	,	PUNCT
abr-57	226	10	analyst	analyst	NOUN
abr-57	226	11	,	,	PUNCT
abr-57	226	12	and	and	CCONJ
abr-57	226	13	corporate	corporate	ADJ
abr-57	226	14	responses	response	NOUN
abr-57	226	15	.	.	PUNCT
abr-57	227	1	journal	journal	NOUN
abr-57	227	2	of	of	ADP
abr-57	227	3	finance	finance	NOUN
abr-57	227	4	,	,	PUNCT
abr-57	227	5	58	58	NUM
abr-57	227	6	:	:	PUNCT
abr-57	227	7	2487	2487	NUM
abr-57	227	8	-	-	SYM
abr-57	227	9	2514	2514	NUM
abr-57	227	10	.	.	PUNCT
abr-57	228	1	baker	baker	PROPN
abr-57	228	2	,	,	PUNCT
abr-57	228	3	h.	h.	PROPN
abr-57	228	4	,	,	PUNCT
abr-57	228	5	&	&	CCONJ
abr-57	228	6	haslem	haslem	PROPN
abr-57	228	7	,	,	PUNCT
abr-57	228	8	j.	j.	PROPN
abr-57	228	9	1973	1973	NUM
abr-57	228	10	.	.	PUNCT
abr-57	229	1	information	information	NOUN
abr-57	229	2	needs	need	NOUN
abr-57	229	3	of	of	ADP
abr-57	229	4	individual	individual	ADJ
abr-57	229	5	investors	investor	NOUN
abr-57	229	6	.	.	PUNCT
abr-57	230	1	journal	journal	PROPN
abr-57	230	2	of	of	ADP
abr-57	230	3	accountancy	accountancy	NOUN
abr-57	230	4	,	,	PUNCT
abr-57	230	5	136	136	NUM
abr-57	230	6	:	:	PUNCT
abr-57	230	7	64	64	NUM
abr-57	230	8	-	-	SYM
abr-57	230	9	69	69	NUM
abr-57	230	10	.	.	PUNCT
abr-57	231	1	barlas	barla	NOUN
abr-57	231	2	,	,	PUNCT
abr-57	231	3	s.	s.	PROPN
abr-57	231	4	1995	1995	NUM
abr-57	231	5	.	.	PUNCT
abr-57	232	1	safe	safe	PROPN
abr-57	232	2	harbor	harbor	PROPN
abr-57	232	3	ii	ii	PROPN
abr-57	232	4	.	.	PUNCT
abr-57	232	5	management	management	PROPN
abr-57	232	6	accounting	accounting	NOUN
abr-57	232	7	,	,	PUNCT
abr-57	232	8	april	april	PROPN
abr-57	232	9	:	:	PUNCT
abr-57	232	10	12	12	NUM
abr-57	232	11	-	-	SYM
abr-57	232	12	15	15	NUM
abr-57	232	13	.	.	PUNCT
abr-57	233	1	barron	barron	PROPN
abr-57	233	2	,	,	PUNCT
abr-57	233	3	o.	o.	PROPN
abr-57	233	4	,	,	PUNCT
abr-57	233	5	kile	kile	PROPN
abr-57	233	6	,	,	PUNCT
abr-57	233	7	c.	c.	PROPN
abr-57	233	8	,	,	PUNCT
abr-57	233	9	&	&	CCONJ
abr-57	233	10	o’keefe	o’keefe	PROPN
abr-57	233	11	,	,	PUNCT
abr-57	233	12	t.	t.	NOUN
abr-57	233	13	1999	1999	NUM
abr-57	233	14	.	.	PUNCT
abr-57	234	1	md&a	md&a	PROPN
abr-57	234	2	quality	quality	NOUN
abr-57	234	3	as	as	SCONJ
abr-57	234	4	measured	measure	VERB
abr-57	234	5	by	by	ADP
abr-57	234	6	the	the	DET
abr-57	234	7	sec	sec	PROPN
abr-57	234	8	and	and	CCONJ
abr-57	234	9	analysts	analyst	NOUN
abr-57	234	10	’	’	PART
abr-57	234	11	earnings	earning	NOUN
abr-57	234	12	forecasts	forecast	NOUN
abr-57	234	13	.	.	PUNCT
abr-57	235	1	contemporary	contemporary	ADJ
abr-57	235	2	accounting	accounting	NOUN
abr-57	235	3	research	research	NOUN
abr-57	235	4	,	,	PUNCT
abr-57	235	5	16	16	NUM
abr-57	235	6	:	:	SYM
abr-57	235	7	75	75	NUM
abr-57	235	8	-	-	SYM
abr-57	235	9	110	110	NUM
abr-57	235	10	.	.	PUNCT
abr-57	236	1	bentson	bentson	PROPN
abr-57	236	2	,	,	PUNCT
abr-57	236	3	g.	g.	PROPN
abr-57	236	4	1973	1973	NUM
abr-57	236	5	.	.	PUNCT
abr-57	237	1	required	require	VERB
abr-57	237	2	disclosures	disclosure	NOUN
abr-57	237	3	and	and	CCONJ
abr-57	237	4	the	the	DET
abr-57	237	5	stock	stock	NOUN
abr-57	237	6	market	market	NOUN
abr-57	237	7	:	:	PUNCT
abr-57	237	8	an	an	DET
abr-57	237	9	evaluation	evaluation	NOUN
abr-57	237	10	of	of	ADP
abr-57	237	11	the	the	DET
abr-57	237	12	securities	securities	PROPN
abr-57	237	13	exchange	exchange	PROPN
abr-57	237	14	act	act	NOUN
abr-57	237	15	of	of	ADP
abr-57	237	16	1934	1934	NUM
abr-57	237	17	.	.	PUNCT
abr-57	238	1	american	american	PROPN
abr-57	238	2	economic	economic	PROPN
abr-57	238	3	review	review	PROPN
abr-57	238	4	,	,	PUNCT
abr-57	238	5	63	63	NUM
abr-57	238	6	:	:	SYM
abr-57	238	7	132	132	NUM
abr-57	238	8	-	-	SYM
abr-57	238	9	155	155	NUM
abr-57	238	10	.	.	PUNCT
abr-57	238	11	botosan	botosan	PROPN
abr-57	238	12	,	,	PUNCT
abr-57	238	13	c.	c.	PROPN
abr-57	238	14	1997	1997	NUM
abr-57	238	15	.	.	PUNCT
abr-57	239	1	disclosure	disclosure	NOUN
abr-57	239	2	level	level	NOUN
abr-57	239	3	and	and	CCONJ
abr-57	239	4	the	the	DET
abr-57	239	5	cost	cost	NOUN
abr-57	239	6	of	of	ADP
abr-57	239	7	capital	capital	NOUN
abr-57	239	8	.	.	PUNCT
abr-57	240	1	accounting	accounting	NOUN
abr-57	240	2	review	review	PROPN
abr-57	240	3	,	,	PUNCT
abr-57	240	4	72	72	NUM
abr-57	240	5	:	:	SYM
abr-57	240	6	323	323	NUM
abr-57	240	7	-	-	SYM
abr-57	240	8	349	349	NUM
abr-57	240	9	.	.	PUNCT
abr-57	241	1	boyle	boyle	PROPN
abr-57	241	2	,	,	PUNCT
abr-57	241	3	e.	e.	PROPN
abr-57	241	4	,	,	PUNCT
abr-57	241	5	&	&	CCONJ
abr-57	241	6	knopf	knopf	PROPN
abr-57	241	7	,	,	PUNCT
abr-57	241	8	f.	f.	PROPN
abr-57	241	9	1996	1996	NUM
abr-57	241	10	.	.	PUNCT
abr-57	242	1	the	the	DET
abr-57	242	2	private	private	ADJ
abr-57	242	3	securities	security	NOUN
abr-57	242	4	litigation	litigation	PROPN
abr-57	242	5	reform	reform	PROPN
abr-57	242	6	act	act	NOUN
abr-57	242	7	of	of	ADP
abr-57	242	8	1995	1995	NUM
abr-57	242	9	.	.	PUNCT
abr-57	243	1	cpa	cpa	PROPN
abr-57	243	2	journal	journal	PROPN
abr-57	243	3	,	,	PUNCT
abr-57	243	4	69	69	NUM
abr-57	243	5	:	:	SYM
abr-57	243	6	4448	4448	NUM
abr-57	243	7	.	.	PUNCT
abr-57	244	1	bryan	bryan	PROPN
abr-57	244	2	,	,	PUNCT
abr-57	244	3	s.	s.	PROPN
abr-57	244	4	1997	1997	NUM
abr-57	244	5	.	.	PUNCT
abr-57	245	1	incremental	incremental	ADJ
abr-57	245	2	information	information	NOUN
abr-57	245	3	content	content	NOUN
abr-57	245	4	of	of	ADP
abr-57	245	5	required	require	VERB
abr-57	245	6	disclosures	disclosure	NOUN
abr-57	245	7	contained	contain	VERB
abr-57	245	8	in	in	ADP
abr-57	245	9	management	management	NOUN
abr-57	245	10	discussion	discussion	NOUN
abr-57	245	11	and	and	CCONJ
abr-57	245	12	analysis	analysis	NOUN
abr-57	245	13	.	.	PUNCT
abr-57	246	1	accounting	accounting	NOUN
abr-57	246	2	review	review	PROPN
abr-57	246	3	,	,	PUNCT
abr-57	246	4	72	72	NUM
abr-57	246	5	:	:	SYM
abr-57	246	6	285	285	NUM
abr-57	246	7	-	-	SYM
abr-57	246	8	302	302	NUM
abr-57	246	9	.	.	PUNCT
abr-57	247	1	calderon	calderon	PROPN
abr-57	247	2	,	,	PUNCT
abr-57	247	3	j.	j.	PROPN
abr-57	247	4	,	,	PUNCT
abr-57	247	5	&	&	CCONJ
abr-57	247	6	kowal	kowal	PROPN
abr-57	247	7	,	,	PUNCT
abr-57	247	8	r.	r.	PROPN
abr-57	247	9	1997	1997	NUM
abr-57	247	10	.	.	PUNCT
abr-57	248	1	safe	safe	ADJ
abr-57	248	2	harbors	harbor	NOUN
abr-57	248	3	:	:	PUNCT
abr-57	248	4	historical	historical	ADJ
abr-57	248	5	and	and	CCONJ
abr-57	248	6	current	current	ADJ
abr-57	248	7	approaches	approach	NOUN
abr-57	248	8	to	to	ADP
abr-57	248	9	futures	future	NOUN
abr-57	248	10	forecasting	forecasting	NOUN
abr-57	248	11	.	.	PUNCT
abr-57	249	1	journal	journal	PROPN
abr-57	249	2	of	of	ADP
abr-57	249	3	corporation	corporation	PROPN
abr-57	249	4	law	law	NOUN
abr-57	249	5	,	,	PUNCT
abr-57	249	6	22	22	NUM
abr-57	249	7	:	:	PUNCT
abr-57	249	8	661	661	NUM
abr-57	249	9	-	-	SYM
abr-57	249	10	703	703	NUM
abr-57	249	11	.	.	PUNCT
abr-57	250	1	cashin	cashin	PROPN
abr-57	250	2	,	,	PUNCT
abr-57	250	3	j.	j.	PROPN
abr-57	250	4	1999	1999	NUM
abr-57	250	5	.	.	PUNCT
abr-57	250	6	is	be	AUX
abr-57	250	7	security	security	NOUN
abr-57	250	8	litigation	litigation	NOUN
abr-57	250	9	reform	reform	NOUN
abr-57	250	10	working	work	VERB
abr-57	250	11	?	?	PUNCT
abr-57	251	1	best	best	PROPN
abr-57	251	2	’s	’s	PART
abr-57	251	3	review	review	NOUN
abr-57	251	4	,	,	PUNCT
abr-57	251	5	march	march	PROPN
abr-57	251	6	:	:	PUNCT
abr-57	251	7	86	86	NUM
abr-57	251	8	.	.	X
abr-57	252	1	chandra	chandra	PROPN
abr-57	252	2	,	,	PUNCT
abr-57	252	3	g.	g.	PROPN
abr-57	252	4	1975	1975	NUM
abr-57	252	5	.	.	PUNCT
abr-57	253	1	information	information	NOUN
abr-57	253	2	needs	need	NOUN
abr-57	253	3	of	of	ADP
abr-57	253	4	security	security	NOUN
abr-57	253	5	analysts	analyst	NOUN
abr-57	253	6	.	.	PUNCT
abr-57	254	1	journal	journal	PROPN
abr-57	254	2	of	of	ADP
abr-57	254	3	accountancy	accountancy	NOUN
abr-57	254	4	,	,	PUNCT
abr-57	254	5	140	140	NUM
abr-57	254	6	:	:	SYM
abr-57	254	7	65	65	NUM
abr-57	254	8	-	-	SYM
abr-57	254	9	70	70	NUM
abr-57	254	10	.	.	PUNCT
abr-57	255	1	coffee	coffee	NOUN
abr-57	255	2	,	,	PUNCT
abr-57	255	3	j.	j.	PROPN
abr-57	255	4	1985	1985	NUM
abr-57	255	5	.	.	PUNCT
abr-57	256	1	the	the	DET
abr-57	256	2	unfaithful	unfaithful	ADJ
abr-57	256	3	champion	champion	NOUN
abr-57	256	4	:	:	PUNCT
abr-57	256	5	the	the	DET
abr-57	256	6	plaintiff	plaintiff	NOUN
abr-57	256	7	as	as	ADP
abr-57	256	8	monitor	monitor	NOUN
abr-57	256	9	in	in	ADP
abr-57	256	10	shareholder	shareholder	NOUN
abr-57	256	11	litigation	litigation	NOUN
abr-57	256	12	.	.	PUNCT
abr-57	257	1	law	law	NOUN
abr-57	257	2	and	and	CCONJ
abr-57	257	3	contemporary	contemporary	ADJ
abr-57	257	4	problems	problem	NOUN
abr-57	257	5	,	,	PUNCT
abr-57	257	6	48	48	NUM
abr-57	257	7	:	:	SYM
abr-57	257	8	5	5	NUM
abr-57	257	9	-	-	SYM
abr-57	257	10	81	81	NUM
abr-57	257	11	.	.	PUNCT
abr-57	258	1	conference	conference	NOUN
abr-57	258	2	report	report	NOUN
abr-57	258	3	private	private	ADJ
abr-57	258	4	securities	security	NOUN
abr-57	258	5	litigation	litigation	PROPN
abr-57	258	6	reform	reform	PROPN
abr-57	258	7	act	act	NOUN
abr-57	258	8	of	of	ADP
abr-57	258	9	1995	1995	NUM
abr-57	258	10	,	,	PUNCT
abr-57	258	11	h.r	h.r	PROPN
abr-57	258	12	.	.	PROPN
abr-57	258	13	rep	rep	PROPN
abr-57	258	14	.	.	PROPN
abr-57	259	1	no	no	PROPN
abr-57	259	2	.	.	PROPN
abr-57	259	3	369	369	NUM
abr-57	259	4	,	,	PUNCT
abr-57	259	5	104	104	NUM
abr-57	259	6	th	th	NUM
abr-57	259	7	cong	cong	NOUN
abr-57	259	8	.	.	PUNCT
abr-57	260	1	,	,	PUNCT
abr-57	260	2	1	1	NUM
abr-57	260	3	st	st	NOUN
abr-57	260	4	session	session	NOUN
abr-57	260	5	,	,	PUNCT
abr-57	260	6	141	141	NUM
abr-57	260	7	cong	cong	NOUN
abr-57	260	8	.	.	PUNCT
abr-57	261	1	rec	rec	PROPN
abr-57	261	2	.	.	PUNCT
abr-57	262	1	h13699	h13699	PROPN
abr-57	262	2	(	(	PUNCT
abr-57	262	3	november	november	PROPN
abr-57	262	4	28	28	NUM
abr-57	262	5	,	,	PUNCT
abr-57	262	6	1995	1995	NUM
abr-57	262	7	)	)	PUNCT
abr-57	262	8	.	.	PUNCT
abr-57	263	1	congressional	congressional	ADJ
abr-57	263	2	record	record	NOUN
abr-57	263	3	.	.	PUNCT
abr-57	264	1	1995	1995	NUM
abr-57	264	2	congressional	congressional	ADJ
abr-57	264	3	record	record	NOUN
abr-57	264	4	141	141	NUM
abr-57	264	5	h13703	h13703	NOUN
abr-57	264	6	,	,	PUNCT
abr-57	264	7	(	(	PUNCT
abr-57	264	8	november	november	PROPN
abr-57	264	9	28	28	NUM
abr-57	264	10	)	)	PUNCT
abr-57	264	11	.	.	PUNCT
abr-57	265	1	day	day	NOUN
abr-57	265	2	,	,	PUNCT
abr-57	265	3	j.	j.	PROPN
abr-57	265	4	1999	1999	NUM
abr-57	265	5	.	.	PUNCT
abr-57	266	1	the	the	DET
abr-57	266	2	securities	securities	PROPN
abr-57	266	3	litigation	litigation	PROPN
abr-57	266	4	uniform	uniform	PROPN
abr-57	266	5	standards	standards	PROPN
abr-57	266	6	act	act	NOUN
abr-57	266	7	of	of	ADP
abr-57	266	8	1998	1998	NUM
abr-57	266	9	:	:	PUNCT
abr-57	266	10	solution	solution	NOUN
abr-57	266	11	or	or	CCONJ
abr-57	266	12	stop	stop	VERB
abr-57	266	13	gap	gap	NOUN
abr-57	266	14	measure	measure	NOUN
abr-57	266	15	?	?	PUNCT
abr-57	267	1	insights	insight	NOUN
abr-57	267	2	,	,	PUNCT
abr-57	267	3	february	february	PROPN
abr-57	267	4	:	:	PUNCT
abr-57	267	5	17	17	NUM
abr-57	267	6	-	-	SYM
abr-57	267	7	21	21	NUM
abr-57	267	8	.	.	PUNCT
abr-57	268	1	pier	pier	NOUN
abr-57	268	2	advances	advance	NOUN
abr-57	268	3	in	in	ADP
abr-57	268	4	business	business	NOUN
abr-57	268	5	research	research	NOUN
abr-57	268	6	2011	2011	NUM
abr-57	268	7	,	,	PUNCT
abr-57	268	8	vol	vol	NOUN
abr-57	268	9	.	.	PROPN
abr-57	269	1	2	2	NUM
abr-57	269	2	,	,	PUNCT
abr-57	269	3	no	no	INTJ
abr-57	269	4	.	.	NOUN
abr-57	269	5	1	1	NUM
abr-57	269	6	,	,	PUNCT
abr-57	269	7	138	138	NUM
abr-57	269	8	-	-	SYM
abr-57	269	9	148	148	NUM
abr-57	269	10	147	147	NUM
abr-57	269	11	eikner	eikner	NOUN
abr-57	269	12	,	,	PUNCT
abr-57	269	13	a.	a.	NOUN
abr-57	269	14	1994	1994	NUM
abr-57	269	15	.	.	PUNCT
abr-57	270	1	incremental	incremental	ADJ
abr-57	270	2	information	information	NOUN
abr-57	270	3	content	content	NOUN
abr-57	270	4	of	of	ADP
abr-57	270	5	prospective	prospective	ADJ
abr-57	270	6	disclosures	disclosure	NOUN
abr-57	270	7	in	in	ADP
abr-57	270	8	managements	management	NOUN
abr-57	270	9	’	'	PUNCT
abr-57	270	10	discussion	discussion	NOUN
abr-57	270	11	and	and	CCONJ
abr-57	270	12	analysis	analysis	NOUN
abr-57	270	13	.	.	PUNCT
abr-57	271	1	dissertation	dissertation	NOUN
abr-57	271	2	,	,	PUNCT
abr-57	271	3	university	university	NOUN
abr-57	271	4	of	of	ADP
abr-57	271	5	arkansas	arkansas	PROPN
abr-57	271	6	.	.	PUNCT
abr-57	272	1	epstein	epstein	PROPN
abr-57	272	2	,	,	PUNCT
abr-57	272	3	m.	m.	NOUN
abr-57	272	4	,	,	PUNCT
abr-57	272	5	&	&	CCONJ
abr-57	272	6	pava	pava	NOUN
abr-57	272	7	,	,	PUNCT
abr-57	272	8	m.	m.	NOUN
abr-57	272	9	1994	1994	NUM
abr-57	272	10	.	.	PUNCT
abr-57	273	1	individual	individual	ADJ
abr-57	273	2	investors	investor	NOUN
abr-57	273	3	’	’	PART
abr-57	273	4	perceptions	perception	NOUN
abr-57	273	5	on	on	ADP
abr-57	273	6	the	the	DET
abr-57	273	7	summary	summary	NOUN
abr-57	273	8	annual	annual	ADJ
abr-57	273	9	report	report	NOUN
abr-57	273	10	:	:	PUNCT
abr-57	273	11	a	a	DET
abr-57	273	12	survey	survey	NOUN
abr-57	273	13	approach	approach	NOUN
abr-57	273	14	.	.	PUNCT
abr-57	274	1	journal	journal	NOUN
abr-57	274	2	of	of	ADP
abr-57	274	3	applied	apply	VERB
abr-57	274	4	business	business	NOUN
abr-57	274	5	research	research	NOUN
abr-57	274	6	,	,	PUNCT
abr-57	274	7	10	10	NUM
abr-57	274	8	:	:	SYM
abr-57	274	9	60	60	NUM
abr-57	274	10	-	-	SYM
abr-57	274	11	68	68	NUM
abr-57	274	12	.	.	PUNCT
abr-57	275	1	epstein	epstein	PROPN
abr-57	275	2	,	,	PUNCT
abr-57	275	3	m.	m.	NOUN
abr-57	275	4	,	,	PUNCT
abr-57	275	5	&	&	CCONJ
abr-57	275	6	pava	pava	NOUN
abr-57	275	7	,	,	PUNCT
abr-57	275	8	m.	m.	NOUN
abr-57	275	9	1995	1995	NUM
abr-57	275	10	.	.	PUNCT
abr-57	276	1	shareholders	shareholder	NOUN
abr-57	276	2	’	'	PUNCT
abr-57	276	3	perceptions	perception	NOUN
abr-57	276	4	on	on	ADP
abr-57	276	5	the	the	DET
abr-57	276	6	usefulness	usefulness	NOUN
abr-57	276	7	of	of	ADP
abr-57	276	8	md&a	md&a	PROPN
abr-57	276	9	’s	’s	PART
abr-57	276	10	.	.	PUNCT
abr-57	277	1	managerial	managerial	ADJ
abr-57	277	2	finance	finance	NOUN
abr-57	277	3	,	,	PUNCT
abr-57	277	4	21	21	NUM
abr-57	277	5	:	:	PUNCT
abr-57	277	6	68–84	68–84	NOUN
abr-57	277	7	.	.	PUNCT
abr-57	278	1	feltham	feltham	PROPN
abr-57	278	2	,	,	PUNCT
abr-57	278	3	g.	g.	PROPN
abr-57	278	4	,	,	PUNCT
abr-57	278	5	&	&	CCONJ
abr-57	278	6	xie	xie	PROPN
abr-57	278	7	,	,	PUNCT
abr-57	278	8	j.	j.	PROPN
abr-57	278	9	1992	1992	NUM
abr-57	278	10	.	.	PUNCT
abr-57	279	1	voluntary	voluntary	ADJ
abr-57	279	2	financial	financial	ADJ
abr-57	279	3	disclosure	disclosure	NOUN
abr-57	279	4	in	in	ADP
abr-57	279	5	an	an	DET
abr-57	279	6	entry	entry	NOUN
abr-57	279	7	game	game	NOUN
abr-57	279	8	with	with	ADP
abr-57	279	9	continua	continuum	NOUN
abr-57	279	10	of	of	ADP
abr-57	279	11	types	type	NOUN
abr-57	279	12	.	.	PUNCT
abr-57	280	1	contemporary	contemporary	ADJ
abr-57	280	2	accounting	accounting	PROPN
abr-57	280	3	review	review	PROPN
abr-57	280	4	,	,	PUNCT
abr-57	280	5	9	9	NUM
abr-57	280	6	:	:	SYM
abr-57	280	7	46	46	NUM
abr-57	280	8	-	-	SYM
abr-57	280	9	80	80	NUM
abr-57	280	10	.	.	PUNCT
abr-57	281	1	frazier	frazier	PROPN
abr-57	281	2	,	,	PUNCT
abr-57	281	3	k.	k.	PROPN
abr-57	281	4	b	b	PROPN
abr-57	281	5	,	,	PUNCT
abr-57	281	6	and	and	CCONJ
abr-57	281	7	r.	r.	PROPN
abr-57	281	8	w.	w.	PROPN
abr-57	281	9	ingram	ingram	PROPN
abr-57	281	10	,	,	PUNCT
abr-57	281	11	1983	1983	NUM
abr-57	281	12	.	.	PUNCT
abr-57	282	1	“	"	PUNCT
abr-57	282	2	narrative	narrative	ADJ
abr-57	282	3	disclosures	disclosure	NOUN
abr-57	282	4	in	in	ADP
abr-57	282	5	annual	annual	ADJ
abr-57	282	6	reports	report	NOUN
abr-57	282	7	,	,	PUNCT
abr-57	282	8	”	"	PUNCT
abr-57	282	9	journal	journal	NOUN
abr-57	282	10	of	of	ADP
abr-57	282	11	business	business	NOUN
abr-57	282	12	research	research	NOUN
abr-57	282	13	,	,	PUNCT
abr-57	282	14	11	11	NUM
abr-57	282	15	:	:	SYM
abr-57	282	16	49	49	NUM
abr-57	282	17	-	-	SYM
abr-57	282	18	60	60	NUM
abr-57	282	19	.	.	PUNCT
abr-57	283	1	frazier	frazier	PROPN
abr-57	283	2	,	,	PUNCT
abr-57	283	3	k.	k.	PROPN
abr-57	283	4	,	,	PUNCT
abr-57	283	5	ingram	ingram	PROPN
abr-57	283	6	,	,	PUNCT
abr-57	283	7	&	&	CCONJ
abr-57	283	8	tennyson	tennyson	PROPN
abr-57	283	9	,	,	PUNCT
abr-57	283	10	b.	b.	PROPN
abr-57	283	11	1984	1984	NUM
abr-57	283	12	.	.	PUNCT
abr-57	284	1	a	a	DET
abr-57	284	2	methodology	methodology	NOUN
abr-57	284	3	for	for	ADP
abr-57	284	4	the	the	DET
abr-57	284	5	analysis	analysis	NOUN
abr-57	284	6	of	of	ADP
abr-57	284	7	narrative	narrative	ADJ
abr-57	284	8	accounting	accounting	NOUN
abr-57	284	9	disclosures	disclosure	NOUN
abr-57	284	10	.	.	PUNCT
abr-57	285	1	journal	journal	NOUN
abr-57	285	2	of	of	ADP
abr-57	285	3	accounting	accounting	NOUN
abr-57	285	4	research	research	NOUN
abr-57	285	5	,	,	PUNCT
abr-57	285	6	22	22	NUM
abr-57	285	7	:	:	SYM
abr-57	285	8	318	318	NUM
abr-57	285	9	-	-	SYM
abr-57	285	10	354	354	NUM
abr-57	285	11	.	.	PUNCT
abr-57	286	1	frost	frost	NOUN
abr-57	286	2	,	,	PUNCT
abr-57	286	3	c.	c.	PROPN
abr-57	286	4	1998	1998	NUM
abr-57	286	5	.	.	PUNCT
abr-57	287	1	characteristics	characteristic	NOUN
abr-57	287	2	and	and	CCONJ
abr-57	287	3	information	information	NOUN
abr-57	287	4	value	value	NOUN
abr-57	287	5	of	of	ADP
abr-57	287	6	corporate	corporate	ADJ
abr-57	287	7	disclosures	disclosure	NOUN
abr-57	287	8	of	of	ADP
abr-57	287	9	forward	forward	ADV
abr-57	287	10	-	-	PUNCT
abr-57	287	11	looking	look	VERB
abr-57	287	12	information	information	NOUN
abr-57	287	13	in	in	ADP
abr-57	287	14	global	global	ADJ
abr-57	287	15	equity	equity	NOUN
abr-57	287	16	markets	market	NOUN
abr-57	287	17	.	.	PUNCT
abr-57	288	1	dartmouth	dartmouth	PROPN
abr-57	288	2	college	college	PROPN
abr-57	288	3	working	working	PROPN
abr-57	288	4	paper	paper	NOUN
abr-57	288	5	.	.	PUNCT
abr-57	289	1	grundfest	grundfest	NOUN
abr-57	289	2	,	,	PUNCT
abr-57	289	3	j.	j.	PROPN
abr-57	289	4	,	,	PUNCT
abr-57	289	5	&	&	CCONJ
abr-57	289	6	perino	perino	PROPN
abr-57	289	7	,	,	PUNCT
abr-57	289	8	m.	m.	NOUN
abr-57	289	9	1997	1997	NUM
abr-57	289	10	.	.	PUNCT
abr-57	290	1	securities	security	NOUN
abr-57	290	2	litigation	litigation	PROPN
abr-57	290	3	reform	reform	PROPN
abr-57	290	4	:	:	PUNCT
abr-57	290	5	the	the	DET
abr-57	290	6	first	first	ADJ
abr-57	290	7	year	year	NOUN
abr-57	290	8	’s	’s	PART
abr-57	290	9	experience	experience	NOUN
abr-57	290	10	.	.	PUNCT
abr-57	291	1	a	a	DET
abr-57	291	2	statistical	statistical	ADJ
abr-57	291	3	and	and	CCONJ
abr-57	291	4	legal	legal	ADJ
abr-57	291	5	analysis	analysis	NOUN
abr-57	291	6	of	of	ADP
abr-57	291	7	class	class	NOUN
abr-57	291	8	action	action	NOUN
abr-57	291	9	securities	security	NOUN
abr-57	291	10	fraud	fraud	VERB
abr-57	291	11	litigation	litigation	NOUN
abr-57	291	12	under	under	ADP
abr-57	291	13	the	the	DET
abr-57	291	14	private	private	ADJ
abr-57	291	15	securities	security	NOUN
abr-57	291	16	litigation	litigation	PROPN
abr-57	291	17	reform	reform	PROPN
abr-57	291	18	act	act	NOUN
abr-57	291	19	of	of	ADP
abr-57	291	20	1995	1995	NUM
abr-57	291	21	.	.	PUNCT
abr-57	292	1	stanford	stanford	PROPN
abr-57	292	2	law	law	PROPN
abr-57	292	3	school	school	PROPN
abr-57	292	4	working	working	NOUN
abr-57	292	5	paper	paper	NOUN
abr-57	292	6	.	.	PUNCT
abr-57	293	1	hamilton	hamilton	PROPN
abr-57	293	2	,	,	PUNCT
abr-57	293	3	j.	j.	PROPN
abr-57	293	4	,	,	PUNCT
abr-57	293	5	&	&	CCONJ
abr-57	293	6	trautmann	trautmann	PROPN
abr-57	293	7	,	,	PUNCT
abr-57	293	8	t.	t.	NOUN
abr-57	293	9	1998	1998	NUM
abr-57	293	10	.	.	PUNCT
abr-57	294	1	securities	security	NOUN
abr-57	294	2	litigation	litigation	PROPN
abr-57	294	3	uniform	uniform	PROPN
abr-57	294	4	standards	standards	PROPN
abr-57	294	5	act	act	NOUN
abr-57	294	6	of	of	ADP
abr-57	294	7	1998	1998	NUM
abr-57	294	8	:	:	PUNCT
abr-57	295	1	law	law	NOUN
abr-57	295	2	and	and	CCONJ
abr-57	295	3	explanation	explanation	NOUN
abr-57	295	4	.	.	PUNCT
abr-57	296	1	chicago	chicago	PROPN
abr-57	296	2	:	:	PUNCT
abr-57	297	1	cch	cch	PROPN
abr-57	297	2	incorporated	incorporate	VERB
abr-57	297	3	.	.	PUNCT
abr-57	298	1	hamilton	hamilton	PROPN
abr-57	298	2	,	,	PUNCT
abr-57	298	3	j.	j.	PROPN
abr-57	298	4	and	and	CCONJ
abr-57	298	5	t.	t.	PROPN
abr-57	298	6	trautmann	trautmann	PROPN
abr-57	298	7	,	,	PUNCT
abr-57	298	8	2000	2000	NUM
abr-57	298	9	.	.	PUNCT
abr-57	299	1	fair	fair	ADJ
abr-57	299	2	disclosure	disclosure	NOUN
abr-57	299	3	and	and	CCONJ
abr-57	299	4	insider	insider	NOUN
abr-57	299	5	trading	trading	NOUN
abr-57	299	6	reforms	reform	NOUN
abr-57	299	7	:	:	PUNCT
abr-57	299	8	regulation	regulation	NOUN
abr-57	299	9	fd	fd	NOUN
abr-57	299	10	,	,	PUNCT
abr-57	299	11	rule	rule	VERB
abr-57	299	12	10b5	10b5	NUM
abr-57	299	13	-	-	SYM
abr-57	299	14	1	1	NUM
abr-57	299	15	and	and	CCONJ
abr-57	299	16	rule	rule	VERB
abr-57	299	17	10b5	10b5	NUM
abr-57	299	18	-	-	SYM
abr-57	299	19	2	2	NUM
abr-57	299	20	.	.	PUNCT
abr-57	300	1	chicago	chicago	PROPN
abr-57	300	2	:	:	PUNCT
abr-57	301	1	cch	cch	PROPN
abr-57	301	2	incorporated	incorporate	VERB
abr-57	301	3	.	.	PUNCT
abr-57	302	1	hassett	hassett	PROPN
abr-57	302	2	,	,	PUNCT
abr-57	302	3	k.	k.	PROPN
abr-57	302	4	2000	2000	NUM
abr-57	302	5	.	.	PUNCT
abr-57	303	1	outlaw	outlaw	NOUN
abr-57	303	2	selective	selective	ADJ
abr-57	303	3	disclosure	disclosure	NOUN
abr-57	303	4	?	?	PUNCT
abr-57	304	1	no	no	INTJ
abr-57	304	2	,	,	PUNCT
abr-57	304	3	the	the	DET
abr-57	304	4	more	more	ADJ
abr-57	304	5	information	information	NOUN
abr-57	304	6	the	the	PRON
abr-57	304	7	better	well	ADJ
abr-57	304	8	.	.	PUNCT
abr-57	305	1	wall	wall	PROPN
abr-57	305	2	street	street	PROPN
abr-57	305	3	journal	journal	PROPN
abr-57	305	4	,	,	PUNCT
abr-57	305	5	august	august	PROPN
abr-57	305	6	10	10	NUM
abr-57	305	7	:	:	PUNCT
abr-57	305	8	a18	a18	PROPN
abr-57	305	9	.	.	PROPN
abr-57	305	10	hawkins	hawkins	PROPN
abr-57	305	11	,	,	PUNCT
abr-57	305	12	d.	d.	PROPN
abr-57	305	13	,	,	PUNCT
abr-57	305	14	&	&	CCONJ
abr-57	305	15	hawkins	hawkins	PROPN
abr-57	305	16	,	,	PUNCT
abr-57	305	17	b.	b.	PROPN
abr-57	305	18	1986	1986	NUM
abr-57	305	19	.	.	PUNCT
abr-57	306	1	the	the	DET
abr-57	306	2	effectiveness	effectiveness	NOUN
abr-57	306	3	of	of	ADP
abr-57	306	4	the	the	DET
abr-57	306	5	annual	annual	ADJ
abr-57	306	6	report	report	NOUN
abr-57	306	7	as	as	ADP
abr-57	306	8	a	a	DET
abr-57	306	9	communication	communication	NOUN
abr-57	306	10	vehicle	vehicle	NOUN
abr-57	306	11	:	:	PUNCT
abr-57	306	12	a	a	DET
abr-57	306	13	digest	digest	NOUN
abr-57	306	14	of	of	ADP
abr-57	306	15	the	the	DET
abr-57	306	16	relevant	relevant	ADJ
abr-57	306	17	literature	literature	NOUN
abr-57	306	18	.	.	PUNCT
abr-57	307	1	morristown	morristown	PROPN
abr-57	307	2	,	,	PUNCT
abr-57	307	3	n.j	n.j	PROPN
abr-57	307	4	.	.	PROPN
abr-57	307	5	:	:	PUNCT
abr-57	308	1	financial	financial	ADJ
abr-57	308	2	executives	executive	NOUN
abr-57	308	3	research	research	PROPN
abr-57	308	4	foundation	foundation	PROPN
abr-57	308	5	.	.	PUNCT
abr-57	309	1	healy	healy	PROPN
abr-57	309	2	,	,	PUNCT
abr-57	309	3	p.	p.	PROPN
abr-57	309	4	,	,	PUNCT
abr-57	309	5	hutton	hutton	PROPN
abr-57	309	6	,	,	PUNCT
abr-57	309	7	a.	a.	PROPN
abr-57	309	8	,	,	PUNCT
abr-57	309	9	&	&	CCONJ
abr-57	309	10	palepu	palepu	PROPN
abr-57	309	11	,	,	PUNCT
abr-57	309	12	k.	k.	PROPN
abr-57	309	13	1999	1999	NUM
abr-57	309	14	.	.	PUNCT
abr-57	310	1	stock	stock	NOUN
abr-57	310	2	performance	performance	NOUN
abr-57	310	3	and	and	CCONJ
abr-57	310	4	intermediation	intermediation	NOUN
abr-57	310	5	changes	change	NOUN
abr-57	310	6	surrounding	surround	VERB
abr-57	310	7	sustained	sustained	ADJ
abr-57	310	8	increases	increase	NOUN
abr-57	310	9	in	in	ADP
abr-57	310	10	disclosure	disclosure	NOUN
abr-57	310	11	.	.	PUNCT
abr-57	311	1	contemporary	contemporary	ADJ
abr-57	311	2	accounting	accounting	NOUN
abr-57	311	3	research	research	NOUN
abr-57	311	4	,	,	PUNCT
abr-57	311	5	16	16	NUM
abr-57	311	6	:	:	PUNCT
abr-57	311	7	485	485	NUM
abr-57	311	8	-	-	SYM
abr-57	311	9	520	520	NUM
abr-57	311	10	.	.	PUNCT
abr-57	312	1	healy	healy	PROPN
abr-57	312	2	,	,	PUNCT
abr-57	312	3	p.	p.	PROPN
abr-57	312	4	,	,	PUNCT
abr-57	312	5	&	&	CCONJ
abr-57	312	6	palepu	palepu	PROPN
abr-57	312	7	,	,	PUNCT
abr-57	312	8	k.	k.	PROPN
abr-57	312	9	2001	2001	NUM
abr-57	312	10	.	.	PUNCT
abr-57	313	1	information	information	NOUN
abr-57	313	2	assymetry	assymetry	NOUN
abr-57	313	3	,	,	PUNCT
abr-57	313	4	corporate	corporate	ADJ
abr-57	313	5	disclosure	disclosure	NOUN
abr-57	313	6	,	,	PUNCT
abr-57	313	7	and	and	CCONJ
abr-57	313	8	the	the	DET
abr-57	313	9	capital	capital	NOUN
abr-57	313	10	markets	market	NOUN
abr-57	313	11	;	;	PUNCT
abr-57	313	12	a	a	DET
abr-57	313	13	review	review	NOUN
abr-57	313	14	of	of	ADP
abr-57	313	15	the	the	DET
abr-57	313	16	empirical	empirical	ADJ
abr-57	313	17	disclosure	disclosure	NOUN
abr-57	313	18	literature	literature	NOUN
abr-57	313	19	.	.	PUNCT
abr-57	314	1	journal	journal	PROPN
abr-57	314	2	of	of	ADP
abr-57	314	3	accounting	accounting	PROPN
abr-57	314	4	&	&	CCONJ
abr-57	314	5	economics	economic	NOUN
abr-57	314	6	,	,	PUNCT
abr-57	314	7	31	31	NUM
abr-57	314	8	:	:	SYM
abr-57	314	9	405	405	NUM
abr-57	314	10	-	-	SYM
abr-57	314	11	440	440	NUM
abr-57	314	12	.	.	PUNCT
abr-57	315	1	heflin	heflin	PROPN
abr-57	315	2	,	,	PUNCT
abr-57	315	3	f.	f.	PROPN
abr-57	315	4	,	,	PUNCT
abr-57	315	5	subramanyam	subramanyam	NOUN
abr-57	315	6	,	,	PUNCT
abr-57	315	7	k.	k.	PROPN
abr-57	315	8	,	,	PUNCT
abr-57	315	9	&	&	CCONJ
abr-57	315	10	zhang	zhang	PROPN
abr-57	315	11	,	,	PUNCT
abr-57	315	12	y.	y.	PROPN
abr-57	315	13	2003	2003	NUM
abr-57	315	14	.	.	PUNCT
abr-57	316	1	regulation	regulation	NOUN
abr-57	316	2	fd	fd	PROPN
abr-57	316	3	and	and	CCONJ
abr-57	316	4	the	the	DET
abr-57	316	5	financial	financial	ADJ
abr-57	316	6	information	information	NOUN
abr-57	316	7	environment	environment	NOUN
abr-57	316	8	:	:	PUNCT
abr-57	316	9	early	early	ADJ
abr-57	316	10	evidence	evidence	NOUN
abr-57	316	11	.	.	PUNCT
abr-57	317	1	accounting	accounting	NOUN
abr-57	317	2	review	review	PROPN
abr-57	317	3	,	,	PUNCT
abr-57	317	4	78	78	NUM
abr-57	317	5	:	:	SYM
abr-57	317	6	1	1	NUM
abr-57	317	7	-	-	SYM
abr-57	317	8	37	37	NUM
abr-57	317	9	.	.	PUNCT
abr-57	318	1	hiler	hiler	NOUN
abr-57	318	2	,	,	PUNCT
abr-57	318	3	b.	b.	PROPN
abr-57	318	4	1987	1987	NUM
abr-57	318	5	.	.	PUNCT
abr-57	319	1	the	the	DET
abr-57	319	2	sec	sec	PROPN
abr-57	319	3	and	and	CCONJ
abr-57	319	4	the	the	DET
abr-57	319	5	courts	court	NOUN
abr-57	319	6	’	'	PUNCT
abr-57	319	7	approach	approach	NOUN
abr-57	319	8	to	to	ADP
abr-57	319	9	disclosure	disclosure	NOUN
abr-57	319	10	of	of	ADP
abr-57	319	11	earnings	earning	NOUN
abr-57	319	12	projections	projection	NOUN
abr-57	319	13	,	,	PUNCT
abr-57	319	14	asset	asset	NOUN
abr-57	319	15	appraisals	appraisal	NOUN
abr-57	319	16	,	,	PUNCT
abr-57	319	17	and	and	CCONJ
abr-57	319	18	other	other	ADJ
abr-57	319	19	soft	soft	ADJ
abr-57	319	20	information	information	NOUN
abr-57	319	21	:	:	PUNCT
abr-57	319	22	old	old	ADJ
abr-57	319	23	problems	problem	NOUN
abr-57	319	24	,	,	PUNCT
abr-57	319	25	changing	change	VERB
abr-57	319	26	views	view	NOUN
abr-57	319	27	.	.	PUNCT
abr-57	320	1	maryland	maryland	PROPN
abr-57	320	2	law	law	PROPN
abr-57	320	3	review	review	NOUN
abr-57	320	4	,	,	PUNCT
abr-57	320	5	summer	summer	NOUN
abr-57	320	6	:	:	PUNCT
abr-57	320	7	11141123	11141123	NUM
abr-57	320	8	.	.	PUNCT
abr-57	321	1	hooks	hook	NOUN
abr-57	321	2	,	,	PUNCT
abr-57	321	3	k.	k.	PROPN
abr-57	321	4	,	,	PUNCT
abr-57	321	5	&	&	CCONJ
abr-57	321	6	moon	moon	PROPN
abr-57	321	7	,	,	PUNCT
abr-57	321	8	j.	j.	PROPN
abr-57	321	9	1994	1994	NUM
abr-57	321	10	.	.	PUNCT
abr-57	322	1	a	a	DET
abr-57	322	2	classification	classification	NOUN
abr-57	322	3	scheme	scheme	NOUN
abr-57	322	4	to	to	PART
abr-57	322	5	examine	examine	VERB
abr-57	322	6	management	management	NOUN
abr-57	322	7	discussion	discussion	NOUN
abr-57	322	8	and	and	CCONJ
abr-57	322	9	analysis	analysis	NOUN
abr-57	322	10	compliance	compliance	NOUN
abr-57	322	11	.	.	PUNCT
abr-57	323	1	accounting	accounting	NOUN
abr-57	323	2	horizons	horizon	NOUN
abr-57	323	3	,	,	PUNCT
abr-57	323	4	7	7	NUM
abr-57	323	5	:	:	SYM
abr-57	323	6	41	41	NUM
abr-57	323	7	-	-	SYM
abr-57	323	8	59	59	NUM
abr-57	323	9	.	.	PUNCT
abr-57	324	1	hoskin	hoskin	PROPN
abr-57	324	2	,	,	PUNCT
abr-57	324	3	r.	r.	PROPN
abr-57	324	4	,	,	PUNCT
abr-57	324	5	hughes	hughes	PROPN
abr-57	324	6	,	,	PUNCT
abr-57	324	7	j.	j.	PROPN
abr-57	324	8	,	,	PUNCT
abr-57	324	9	&	&	CCONJ
abr-57	324	10	ricks	ricks	PROPN
abr-57	324	11	,	,	PUNCT
abr-57	324	12	w.	w.	PROPN
abr-57	324	13	1986	1986	NUM
abr-57	324	14	.	.	PUNCT
abr-57	325	1	evidence	evidence	NOUN
abr-57	325	2	on	on	ADP
abr-57	325	3	the	the	DET
abr-57	325	4	incremental	incremental	ADJ
abr-57	325	5	information	information	NOUN
abr-57	325	6	content	content	NOUN
abr-57	325	7	of	of	ADP
abr-57	325	8	additional	additional	ADJ
abr-57	325	9	firm	firm	ADJ
abr-57	325	10	disclosures	disclosure	NOUN
abr-57	325	11	made	make	VERB
abr-57	325	12	concurrently	concurrently	ADV
abr-57	325	13	with	with	ADP
abr-57	325	14	earnings	earning	NOUN
abr-57	325	15	.	.	PUNCT
abr-57	326	1	journal	journal	NOUN
abr-57	326	2	of	of	ADP
abr-57	326	3	accounting	accounting	NOUN
abr-57	326	4	research	research	NOUN
abr-57	326	5	,	,	PUNCT
abr-57	326	6	24	24	NUM
abr-57	326	7	:	:	SYM
abr-57	326	8	1	1	NUM
abr-57	326	9	-	-	SYM
abr-57	326	10	32	32	NUM
abr-57	326	11	.	.	PUNCT
abr-57	327	1	pier	pier	NOUN
abr-57	327	2	advances	advance	NOUN
abr-57	327	3	in	in	ADP
abr-57	327	4	business	business	NOUN
abr-57	327	5	research	research	NOUN
abr-57	327	6	2011	2011	NUM
abr-57	327	7	,	,	PUNCT
abr-57	327	8	vol	vol	NOUN
abr-57	327	9	.	.	PROPN
abr-57	328	1	2	2	NUM
abr-57	328	2	,	,	PUNCT
abr-57	328	3	no	no	INTJ
abr-57	328	4	.	.	NOUN
abr-57	328	5	1	1	NUM
abr-57	328	6	,	,	PUNCT
abr-57	328	7	138	138	NUM
abr-57	328	8	-	-	SYM
abr-57	328	9	148	148	NUM
abr-57	328	10	148	148	NUM
abr-57	328	11	johnson	johnson	NOUN
abr-57	328	12	,	,	PUNCT
abr-57	328	13	m.	m.	NOUN
abr-57	328	14	,	,	PUNCT
abr-57	328	15	kasznik	kasznik	PROPN
abr-57	328	16	,	,	PUNCT
abr-57	328	17	r.	r.	PROPN
abr-57	328	18	,	,	PUNCT
abr-57	328	19	&	&	CCONJ
abr-57	328	20	nelson	nelson	PROPN
abr-57	328	21	,	,	PUNCT
abr-57	328	22	k.	k.	PROPN
abr-57	328	23	2001	2001	NUM
abr-57	328	24	.	.	PUNCT
abr-57	329	1	the	the	DET
abr-57	329	2	impact	impact	NOUN
abr-57	329	3	of	of	ADP
abr-57	329	4	securities	security	NOUN
abr-57	329	5	litigation	litigation	NOUN
abr-57	329	6	reform	reform	NOUN
abr-57	329	7	on	on	ADP
abr-57	329	8	the	the	DET
abr-57	329	9	disclosure	disclosure	NOUN
abr-57	329	10	of	of	ADP
abr-57	329	11	forward	forward	ADV
abr-57	329	12	-	-	PUNCT
abr-57	329	13	looking	look	VERB
abr-57	329	14	information	information	NOUN
abr-57	329	15	by	by	ADP
abr-57	329	16	high	high	ADJ
abr-57	329	17	technology	technology	NOUN
abr-57	329	18	firms	firm	NOUN
abr-57	329	19	.	.	PUNCT
abr-57	330	1	journal	journal	NOUN
abr-57	330	2	of	of	ADP
abr-57	330	3	accounting	accounting	NOUN
abr-57	330	4	research	research	NOUN
abr-57	330	5	,	,	PUNCT
abr-57	330	6	39	39	NUM
abr-57	330	7	:	:	SYM
abr-57	330	8	297327	297327	NUM
abr-57	330	9	.	.	PUNCT
abr-57	331	1	kerr	kerr	PROPN
abr-57	331	2	,	,	PUNCT
abr-57	331	3	j.	j.	PROPN
abr-57	331	4	1987	1987	NUM
abr-57	331	5	.	.	PUNCT
abr-57	332	1	a	a	DET
abr-57	332	2	walk	walk	NOUN
abr-57	332	3	through	through	ADP
abr-57	332	4	the	the	DET
abr-57	332	5	circuits	circuit	NOUN
abr-57	332	6	:	:	PUNCT
abr-57	332	7	the	the	DET
abr-57	332	8	duty	duty	NOUN
abr-57	332	9	to	to	PART
abr-57	332	10	disclose	disclose	VERB
abr-57	332	11	soft	soft	ADJ
abr-57	332	12	information	information	NOUN
abr-57	332	13	.	.	PUNCT
abr-57	333	1	maryland	maryland	PROPN
abr-57	333	2	law	law	PROPN
abr-57	333	3	review	review	NOUN
abr-57	333	4	,	,	PUNCT
abr-57	333	5	summer	summer	NOUN
abr-57	333	6	:	:	PUNCT
abr-57	333	7	1071	1071	NUM
abr-57	333	8	-	-	SYM
abr-57	333	9	1073	1073	NUM
abr-57	333	10	.	.	PUNCT
abr-57	334	1	lang	lang	PROPN
abr-57	334	2	,	,	PUNCT
abr-57	334	3	m.	m.	NOUN
abr-57	334	4	,	,	PUNCT
abr-57	334	5	&	&	CCONJ
abr-57	334	6	lundholm	lundholm	PROPN
abr-57	334	7	,	,	PUNCT
abr-57	334	8	r.	r.	PROPN
abr-57	334	9	1993	1993	NUM
abr-57	334	10	.	.	PUNCT
abr-57	335	1	cross	cross	VERB
abr-57	335	2	sectional	sectional	ADJ
abr-57	335	3	determinants	determinant	NOUN
abr-57	335	4	of	of	ADP
abr-57	335	5	analysts	analyst	NOUN
abr-57	335	6	ratings	rating	NOUN
abr-57	335	7	of	of	ADP
abr-57	335	8	corporate	corporate	ADJ
abr-57	335	9	disclosures	disclosure	NOUN
abr-57	335	10	.	.	PUNCT
abr-57	336	1	journal	journal	NOUN
abr-57	336	2	of	of	ADP
abr-57	336	3	accounting	accounting	NOUN
abr-57	336	4	research	research	NOUN
abr-57	336	5	,	,	PUNCT
abr-57	336	6	31	31	NUM
abr-57	336	7	:	:	SYM
abr-57	336	8	246	246	NUM
abr-57	336	9	-	-	SYM
abr-57	336	10	271	271	NUM
abr-57	336	11	.	.	PUNCT
abr-57	337	1	lang	lang	PROPN
abr-57	337	2	,	,	PUNCT
abr-57	337	3	m.	m.	NOUN
abr-57	337	4	,	,	PUNCT
abr-57	337	5	&	&	CCONJ
abr-57	337	6	lundholm	lundholm	PROPN
abr-57	337	7	,	,	PUNCT
abr-57	337	8	r.	r.	PROPN
abr-57	337	9	1996	1996	NUM
abr-57	337	10	.	.	PUNCT
abr-57	338	1	corporate	corporate	ADJ
abr-57	338	2	disclosure	disclosure	NOUN
abr-57	338	3	policy	policy	NOUN
abr-57	338	4	and	and	CCONJ
abr-57	338	5	analyst	analyst	NOUN
abr-57	338	6	behavior	behavior	NOUN
abr-57	338	7	.	.	PUNCT
abr-57	339	1	accounting	accounting	NOUN
abr-57	339	2	review	review	PROPN
abr-57	339	3	,	,	PUNCT
abr-57	339	4	71	71	NUM
abr-57	339	5	:	:	SYM
abr-57	339	6	467	467	NUM
abr-57	339	7	-	-	SYM
abr-57	339	8	492	492	NUM
abr-57	339	9	.	.	PUNCT
abr-57	340	1	levitt	levitt	PROPN
abr-57	340	2	,	,	PUNCT
abr-57	340	3	a.	a.	NOUN
abr-57	340	4	1996	1996	NUM
abr-57	340	5	.	.	PUNCT
abr-57	341	1	final	final	ADJ
abr-57	341	2	thoughts	thought	NOUN
abr-57	341	3	on	on	ADP
abr-57	341	4	litigation	litigation	NOUN
abr-57	341	5	reform	reform	NOUN
abr-57	341	6	.	.	PUNCT
abr-57	342	1	remarks	remark	NOUN
abr-57	342	2	delivered	deliver	VERB
abr-57	342	3	at	at	ADP
abr-57	342	4	the	the	DET
abr-57	342	5	23	23	NUM
abr-57	342	6	rd	rd	NOUN
abr-57	342	7	annual	annual	ADJ
abr-57	342	8	securities	security	NOUN
abr-57	342	9	regulation	regulation	PROPN
abr-57	342	10	institute	institute	PROPN
abr-57	342	11	,	,	PUNCT
abr-57	342	12	san	san	PROPN
abr-57	342	13	diego	diego	PROPN
abr-57	342	14	,	,	PUNCT
abr-57	342	15	california	california	PROPN
abr-57	342	16	.	.	PUNCT
abr-57	343	1	pownall	pownall	PROPN
abr-57	343	2	,	,	PUNCT
abr-57	343	3	g.	g.	PROPN
abr-57	343	4	,	,	PUNCT
abr-57	343	5	wasley	wasley	PROPN
abr-57	343	6	,	,	PUNCT
abr-57	343	7	c.	c.	PROPN
abr-57	343	8	,	,	PUNCT
abr-57	343	9	&	&	CCONJ
abr-57	343	10	waymire	waymire	PROPN
abr-57	343	11	,	,	PUNCT
abr-57	343	12	g.	g.	PROPN
abr-57	343	13	1993	1993	NUM
abr-57	343	14	.	.	PUNCT
abr-57	344	1	the	the	DET
abr-57	344	2	stock	stock	NOUN
abr-57	344	3	price	price	NOUN
abr-57	344	4	effects	effect	NOUN
abr-57	344	5	of	of	ADP
abr-57	344	6	alternative	alternative	ADJ
abr-57	344	7	types	type	NOUN
abr-57	344	8	of	of	ADP
abr-57	344	9	management	management	NOUN
abr-57	344	10	forecasts	forecast	NOUN
abr-57	344	11	.	.	PUNCT
abr-57	345	1	accounting	accounting	NOUN
abr-57	345	2	review	review	PROPN
abr-57	345	3	,	,	PUNCT
abr-57	345	4	48	48	NUM
abr-57	345	5	:	:	SYM
abr-57	345	6	896	896	NUM
abr-57	345	7	-	-	SYM
abr-57	345	8	912	912	NUM
abr-57	345	9	.	.	PUNCT
abr-57	346	1	rosen	rosen	PROPN
abr-57	346	2	,	,	PUNCT
abr-57	346	3	r.	r.	PROPN
abr-57	346	4	1999	1999	NUM
abr-57	346	5	.	.	PUNCT
abr-57	347	1	u.s	u.s	PROPN
abr-57	347	2	.	.	PROPN
abr-57	347	3	securities	security	NOUN
abr-57	347	4	litigation	litigation	NOUN
abr-57	347	5	in	in	ADP
abr-57	347	6	a	a	DET
abr-57	347	7	time	time	NOUN
abr-57	347	8	of	of	ADP
abr-57	347	9	change	change	NOUN
abr-57	347	10	.	.	PUNCT
abr-57	348	1	international	international	ADJ
abr-57	348	2	financial	financial	ADJ
abr-57	348	3	law	law	NOUN
abr-57	348	4	review	review	NOUN
abr-57	348	5	,	,	PUNCT
abr-57	348	6	october	october	PROPN
abr-57	348	7	:	:	PUNCT
abr-57	348	8	19	19	NUM
abr-57	348	9	-	-	SYM
abr-57	348	10	23	23	NUM
abr-57	348	11	.	.	PUNCT
abr-57	349	1	sec	sec	PROPN
abr-57	349	2	regulation	regulation	NOUN
abr-57	349	3	fd	fd	PROPN
abr-57	349	4	.	.	PROPN
abr-57	349	5	2000	2000	NUM
abr-57	349	6	.	.	PUNCT
abr-57	350	1	selective	selective	ADJ
abr-57	350	2	disclosure	disclosure	NOUN
abr-57	350	3	and	and	CCONJ
abr-57	350	4	insider	insider	NOUN
abr-57	350	5	trading	trading	NOUN
abr-57	350	6	.	.	PUNCT
abr-57	351	1	17	17	NUM
abr-57	351	2	code	code	NOUN
abr-57	351	3	of	of	ADP
abr-57	351	4	federal	federal	ADJ
abr-57	351	5	regulations	regulation	NOUN
abr-57	351	6	(	(	PUNCT
abr-57	351	7	cfr	cfr	NOUN
abr-57	351	8	)	)	PUNCT
abr-57	351	9	,	,	PUNCT
abr-57	351	10	parts	part	NOUN
abr-57	351	11	240	240	NUM
abr-57	351	12	,	,	PUNCT
abr-57	351	13	243	243	NUM
abr-57	351	14	,	,	PUNCT
abr-57	351	15	and	and	CCONJ
abr-57	351	16	249	249	NUM
abr-57	351	17	.	.	PUNCT
abr-57	352	1	sec	sec	PROPN
abr-57	352	2	office	office	NOUN
abr-57	352	3	of	of	ADP
abr-57	352	4	the	the	DET
abr-57	352	5	general	general	ADJ
abr-57	352	6	counsel	counsel	NOUN
abr-57	352	7	.	.	PUNCT
abr-57	353	1	1997	1997	NUM
abr-57	353	2	.	.	PUNCT
abr-57	354	1	report	report	NOUN
abr-57	354	2	to	to	ADP
abr-57	354	3	the	the	DET
abr-57	354	4	president	president	NOUN
abr-57	354	5	and	and	CCONJ
abr-57	354	6	congress	congress	PROPN
abr-57	354	7	on	on	ADP
abr-57	354	8	the	the	DET
abr-57	354	9	first	first	ADJ
abr-57	354	10	year	year	NOUN
abr-57	354	11	of	of	ADP
abr-57	354	12	practice	practice	NOUN
abr-57	354	13	under	under	ADP
abr-57	354	14	the	the	DET
abr-57	354	15	private	private	ADJ
abr-57	354	16	securities	security	NOUN
abr-57	354	17	litigation	litigation	PROPN
abr-57	354	18	reform	reform	PROPN
abr-57	354	19	act	act	NOUN
abr-57	354	20	of	of	ADP
abr-57	354	21	1995	1995	NUM
abr-57	354	22	.	.	PUNCT
abr-57	355	1	sheskin	sheskin	NOUN
abr-57	355	2	,	,	PUNCT
abr-57	355	3	d.	d.	PROPN
abr-57	355	4	2000	2000	NUM
abr-57	355	5	.	.	PUNCT
abr-57	356	1	handbook	handbook	NOUN
abr-57	356	2	of	of	ADP
abr-57	356	3	parametric	parametric	ADJ
abr-57	356	4	and	and	CCONJ
abr-57	356	5	nonparametric	nonparametric	ADJ
abr-57	356	6	statistical	statistical	ADJ
abr-57	356	7	procedures	procedure	NOUN
abr-57	356	8	.	.	PUNCT
abr-57	357	1	boca	boca	PROPN
abr-57	357	2	raton	raton	PROPN
abr-57	357	3	,	,	PUNCT
abr-57	357	4	fl	fl	PROPN
abr-57	357	5	:	:	PUNCT
abr-57	357	6	chapman	chapman	PROPN
abr-57	357	7	&	&	CCONJ
abr-57	357	8	hall	hall	PROPN
abr-57	357	9	/	/	SYM
abr-57	357	10	crc	crc	PROPN
abr-57	357	11	.	.	PUNCT
abr-57	357	12	skinner	skinner	PROPN
abr-57	357	13	,	,	PUNCT
abr-57	357	14	d.	d.	PROPN
abr-57	357	15	1995	1995	NUM
abr-57	357	16	.	.	PUNCT
abr-57	358	1	do	do	AUX
abr-57	358	2	the	the	DET
abr-57	358	3	sec	sec	PROPN
abr-57	358	4	’s	’s	PART
abr-57	358	5	safe	safe	ADJ
abr-57	358	6	harbor	harbor	NOUN
abr-57	358	7	provisions	provision	NOUN
abr-57	358	8	encourage	encourage	VERB
abr-57	358	9	forward	forward	ADV
abr-57	358	10	-	-	PUNCT
abr-57	358	11	looking	look	VERB
abr-57	358	12	disclosures	disclosure	NOUN
abr-57	358	13	?	?	PUNCT
abr-57	359	1	financial	financial	ADJ
abr-57	359	2	analysts	analyst	NOUN
abr-57	359	3	journal	journal	NOUN
abr-57	359	4	,	,	PUNCT
abr-57	359	5	51	51	NUM
abr-57	359	6	:	:	SYM
abr-57	359	7	38	38	NUM
abr-57	359	8	-	-	SYM
abr-57	359	9	44	44	NUM
abr-57	359	10	.	.	PUNCT
abr-57	360	1	skousen	skousen	PROPN
abr-57	360	2	,	,	PUNCT
abr-57	360	3	k.	k.	PROPN
abr-57	360	4	1991	1991	NUM
abr-57	360	5	.	.	PUNCT
abr-57	361	1	an	an	DET
abr-57	361	2	introduction	introduction	NOUN
abr-57	361	3	to	to	ADP
abr-57	361	4	the	the	DET
abr-57	361	5	sec	sec	PROPN
abr-57	361	6	.	.	PUNCT
abr-57	362	1	cincinnati	cincinnati	PROPN
abr-57	362	2	:	:	PUNCT
abr-57	363	1	oh	oh	INTJ
abr-57	363	2	:	:	PUNCT
abr-57	363	3	south	south	ADJ
abr-57	363	4	-	-	PUNCT
abr-57	363	5	western	western	ADJ
abr-57	363	6	publishing	publishing	PROPN
abr-57	363	7	co.	co.	PROPN
abr-57	363	8	spiess	spiess	PROPN
abr-57	363	9	,	,	PUNCT
abr-57	363	10	d.	d.	PROPN
abr-57	363	11	,	,	PUNCT
abr-57	363	12	&	&	CCONJ
abr-57	363	13	tkac	tkac	PROPN
abr-57	363	14	,	,	PUNCT
abr-57	363	15	p.	p.	NOUN
abr-57	363	16	1997	1997	NUM
abr-57	363	17	.	.	PUNCT
abr-57	364	1	the	the	DET
abr-57	364	2	private	private	ADJ
abr-57	364	3	securities	security	NOUN
abr-57	364	4	litigation	litigation	PROPN
abr-57	364	5	reform	reform	PROPN
abr-57	364	6	act	act	NOUN
abr-57	364	7	of	of	ADP
abr-57	364	8	1995	1995	NUM
abr-57	364	9	:	:	PUNCT
abr-57	364	10	the	the	DET
abr-57	364	11	stock	stock	NOUN
abr-57	364	12	market	market	NOUN
abr-57	364	13	casts	cast	VERB
abr-57	364	14	its	its	PRON
abr-57	364	15	vote	vote	NOUN
abr-57	364	16	.	.	PUNCT
abr-57	365	1	managerial	managerial	ADJ
abr-57	365	2	and	and	CCONJ
abr-57	365	3	decision	decision	NOUN
abr-57	365	4	economics	economic	NOUN
abr-57	365	5	,	,	PUNCT
abr-57	365	6	18	18	NUM
abr-57	365	7	:	:	SYM
abr-57	365	8	545	545	NUM
abr-57	365	9	-	-	SYM
abr-57	365	10	561	561	NUM
abr-57	365	11	.	.	PUNCT
abr-57	366	1	straser	straser	PROPN
abr-57	366	2	,	,	PUNCT
abr-57	366	3	v.	v.	PROPN
abr-57	366	4	2002	2002	NUM
abr-57	366	5	.	.	PUNCT
abr-57	367	1	regulation	regulation	NOUN
abr-57	367	2	fair	fair	ADJ
abr-57	367	3	disclosure	disclosure	NOUN
abr-57	367	4	and	and	CCONJ
abr-57	367	5	information	information	NOUN
abr-57	367	6	asymmetry	asymmetry	NOUN
abr-57	367	7	.	.	PUNCT
abr-57	368	1	university	university	PROPN
abr-57	368	2	of	of	ADP
abr-57	368	3	notre	notre	PROPN
abr-57	368	4	dame	dame	PROPN
abr-57	368	5	working	working	PROPN
abr-57	368	6	paper	paper	NOUN
abr-57	368	7	series	series	NOUN
abr-57	368	8	.	.	PUNCT
abr-57	369	1	sunder	sunder	PROPN
abr-57	369	2	,	,	PUNCT
abr-57	369	3	s.	s.	PROPN
abr-57	369	4	2002	2002	NUM
abr-57	369	5	.	.	PUNCT
abr-57	370	1	investor	investor	NOUN
abr-57	370	2	access	access	NOUN
abr-57	370	3	to	to	ADP
abr-57	370	4	conference	conference	NOUN
abr-57	370	5	call	call	NOUN
abr-57	370	6	disclosures	disclosure	NOUN
abr-57	370	7	:	:	PUNCT
abr-57	370	8	impact	impact	NOUN
abr-57	370	9	of	of	ADP
abr-57	370	10	regulation	regulation	NOUN
abr-57	370	11	fair	fair	ADJ
abr-57	370	12	disclosure	disclosure	NOUN
abr-57	370	13	on	on	ADP
abr-57	370	14	information	information	NOUN
abr-57	370	15	asymmetry	asymmetry	NOUN
abr-57	370	16	.	.	PUNCT
abr-57	371	1	washington	washington	PROPN
abr-57	371	2	d.c	d.c	PROPN
abr-57	371	3	.	.	PROPN
abr-57	371	4	:	:	PUNCT
abr-57	372	1	american	american	PROPN
abr-57	372	2	finance	finance	PROPN
abr-57	372	3	association	association	PROPN
abr-57	372	4	meeting	meeting	NOUN
abr-57	372	5	.	.	PUNCT
abr-57	373	1	u.s	u.s	PROPN
abr-57	373	2	.	.	PROPN
abr-57	373	3	104	104	NUM
abr-57	373	4	th	th	X
abr-57	373	5	congress	congress	PROPN
abr-57	373	6	,	,	PUNCT
abr-57	373	7	1	1	NUM
abr-57	373	8	st	st	NOUN
abr-57	373	9	session	session	NOUN
abr-57	373	10	.	.	PUNCT
abr-57	374	1	1995	1995	NUM
abr-57	374	2	.	.	PUNCT
abr-57	375	1	public	public	ADJ
abr-57	375	2	law	law	NOUN
abr-57	375	3	67	67	NUM
abr-57	375	4	:	:	PUNCT
abr-57	375	5	private	private	ADJ
abr-57	375	6	securities	security	NOUN
abr-57	375	7	litigation	litigation	PROPN
abr-57	375	8	reform	reform	PROPN
abr-57	375	9	act	act	NOUN
abr-57	375	10	of	of	ADP
abr-57	375	11	1995	1995	NUM
abr-57	375	12	.	.	PUNCT
abr-57	376	1	u.s	u.s	PROPN
abr-57	376	2	.	.	PROPN
abr-57	376	3	105	105	NUM
abr-57	376	4	th	th	X
abr-57	376	5	congress	congress	PROPN
abr-57	376	6	,	,	PUNCT
abr-57	376	7	1998	1998	NUM
abr-57	376	8	.	.	PUNCT
abr-57	377	1	public	public	ADJ
abr-57	377	2	law	law	NOUN
abr-57	377	3	353	353	NUM
abr-57	377	4	:	:	PUNCT
abr-57	377	5	securities	security	NOUN
abr-57	377	6	litigation	litigation	PROPN
abr-57	377	7	uniform	uniform	PROPN
abr-57	377	8	standards	standards	PROPN
abr-57	377	9	act	act	NOUN
abr-57	377	10	of	of	ADP
abr-57	377	11	1998	1998	NUM
abr-57	377	12	.	.	PUNCT
abr-57	378	1	zitzewitz	zitzewitz	PROPN
abr-57	378	2	,	,	PUNCT
abr-57	378	3	e.	e.	PROPN
abr-57	378	4	2002	2002	NUM
abr-57	378	5	.	.	PUNCT
abr-57	379	1	regulation	regulation	NOUN
abr-57	379	2	fair	fair	ADJ
abr-57	379	3	disclosure	disclosure	NOUN
abr-57	379	4	and	and	CCONJ
abr-57	379	5	the	the	DET
abr-57	379	6	private	private	ADJ
abr-57	379	7	information	information	NOUN
abr-57	379	8	of	of	ADP
abr-57	379	9	analysts	analyst	NOUN
abr-57	379	10	.	.	PUNCT
abr-57	380	1	stanford	stanford	PROPN
abr-57	380	2	graduate	graduate	PROPN
abr-57	380	3	school	school	PROPN
abr-57	380	4	of	of	ADP
abr-57	380	5	business	business	NOUN
abr-57	380	6	working	working	PROPN
abr-57	380	7	paper	paper	NOUN
abr-57	380	8	series	series	NOUN
abr-57	380	9	.	.	PUNCT
abr-57	381	1	chuck	chuck	PROPN
abr-57	381	2	pier	pier	PROPN
abr-57	381	3	is	be	AUX
abr-57	381	4	an	an	DET
abr-57	381	5	assistant	assistant	ADJ
abr-57	381	6	professor	professor	NOUN
abr-57	381	7	of	of	ADP
abr-57	381	8	accounting	accounting	NOUN
abr-57	381	9	at	at	ADP
abr-57	381	10	angelo	angelo	PROPN
abr-57	381	11	state	state	PROPN
abr-57	381	12	university	university	PROPN
abr-57	381	13	.	.	PUNCT
abr-57	382	1	he	he	PRON
abr-57	382	2	received	receive	VERB
abr-57	382	3	his	his	PRON
abr-57	382	4	ph.d	ph.d	NOUN
abr-57	382	5	.	.	PUNCT
abr-57	383	1	in	in	ADP
abr-57	383	2	business	business	NOUN
abr-57	383	3	,	,	PUNCT
abr-57	383	4	with	with	ADP
abr-57	383	5	a	a	DET
abr-57	383	6	concentration	concentration	NOUN
abr-57	383	7	in	in	ADP
abr-57	383	8	accounting	accounting	NOUN
abr-57	383	9	,	,	PUNCT
abr-57	383	10	from	from	ADP
abr-57	383	11	the	the	DET
abr-57	383	12	university	university	PROPN
abr-57	383	13	of	of	ADP
abr-57	383	14	texas	texas	PROPN
abr-57	383	15	at	at	ADP
abr-57	383	16	arlington	arlington	PROPN
abr-57	383	17	.	.	PUNCT
abr-57	384	1	his	his	PRON
abr-57	384	2	primarily	primarily	ADV
abr-57	384	3	teaches	teach	VERB
abr-57	384	4	in	in	ADP
abr-57	384	5	the	the	DET
abr-57	384	6	areas	area	NOUN
abr-57	384	7	of	of	ADP
abr-57	384	8	taxation	taxation	NOUN
abr-57	384	9	and	and	CCONJ
abr-57	384	10	financial	financial	ADJ
abr-57	384	11	accounting	accounting	NOUN
abr-57	384	12	.	.	PUNCT
abr-57	385	1	he	he	PRON
abr-57	385	2	has	have	AUX
abr-57	385	3	published	publish	VERB
abr-57	385	4	in	in	ADP
abr-57	385	5	journal	journal	NOUN
abr-57	385	6	of	of	ADP
abr-57	385	7	corporate	corporate	ADJ
abr-57	385	8	accounting	accounting	NOUN
abr-57	385	9	and	and	CCONJ
abr-57	385	10	finance	finance	NOUN
abr-57	385	11	,	,	PUNCT
abr-57	385	12	cpa	cpa	NOUN
abr-57	385	13	journal	journal	PROPN
abr-57	385	14	,	,	PUNCT
abr-57	385	15	journal	journal	NOUN
abr-57	385	16	of	of	ADP
abr-57	385	17	accountancy	accountancy	NOUN
abr-57	385	18	,	,	PUNCT
abr-57	385	19	issues	issue	NOUN
abr-57	385	20	in	in	ADP
abr-57	385	21	accounting	accounting	NOUN
abr-57	385	22	education	education	NOUN
abr-57	385	23	and	and	CCONJ
abr-57	385	24	others	other	NOUN
abr-57	385	25	.	.	PUNCT