id	sid	tid	token	lemma	pos
abr-75	1	1	advances	advance	NOUN
abr-75	1	2	in	in	ADP
abr-75	1	3	business	business	NOUN
abr-75	1	4	research	research	NOUN
abr-75	1	5	2011	2011	NUM
abr-75	1	6	volume	volume	NOUN
abr-75	1	7	2	2	NUM
abr-75	1	8	-	-	SYM
abr-75	1	9	231	231	NUM
abr-75	1	10	-	-	SYM
abr-75	1	11	237	237	NUM
abr-75	1	12	-	-	PUNCT
abr-75	1	13	holt	holt	PROPN
abr-75	1	14	2.pdf	2.pdf	PROPN
abr-75	1	15	holt	holt	PROPN
abr-75	1	16	advances	advance	NOUN
abr-75	1	17	in	in	ADP
abr-75	1	18	business	business	NOUN
abr-75	1	19	research	research	NOUN
abr-75	1	20	2011	2011	NUM
abr-75	1	21	,	,	PUNCT
abr-75	1	22	vol	vol	NOUN
abr-75	1	23	.	.	PROPN
abr-75	2	1	2	2	NUM
abr-75	2	2	,	,	PUNCT
abr-75	2	3	no	no	INTJ
abr-75	2	4	.	.	NOUN
abr-75	2	5	1	1	NUM
abr-75	2	6	,	,	PUNCT
abr-75	2	7	231	231	NUM
abr-75	2	8	-	-	SYM
abr-75	2	9	237	237	NUM
abr-75	2	10	231	231	NUM
abr-75	2	11	estimation	estimation	NOUN
abr-75	2	12	of	of	ADP
abr-75	2	13	temporal	temporal	ADJ
abr-75	2	14	characteristics	characteristic	NOUN
abr-75	2	15	of	of	ADP
abr-75	2	16	accounts	account	NOUN
abr-75	2	17	for	for	ADP
abr-75	2	18	empirical	empirical	ADJ
abr-75	2	19	research	research	NOUN
abr-75	2	20	paul	paul	PROPN
abr-75	2	21	holt	holt	PROPN
abr-75	2	22	,	,	PUNCT
abr-75	2	23	texas	texas	PROPN
abr-75	2	24	a&m	a&m	PROPN
abr-75	2	25	university	university	PROPN
abr-75	2	26	,	,	PUNCT
abr-75	2	27	kingsville	kingsville	PROPN
abr-75	2	28	there	there	PRON
abr-75	2	29	is	be	VERB
abr-75	2	30	a	a	DET
abr-75	2	31	massive	massive	ADJ
abr-75	2	32	foreign	foreign	ADJ
abr-75	2	33	currency	currency	NOUN
abr-75	2	34	translation	translation	NOUN
abr-75	2	35	literature	literature	NOUN
abr-75	2	36	,	,	PUNCT
abr-75	2	37	but	but	CCONJ
abr-75	2	38	virtually	virtually	ADV
abr-75	2	39	no	no	DET
abr-75	2	40	empirical	empirical	ADJ
abr-75	2	41	research	research	NOUN
abr-75	2	42	exists	exist	VERB
abr-75	2	43	that	that	PRON
abr-75	2	44	describes	describe	VERB
abr-75	2	45	the	the	DET
abr-75	2	46	results	result	NOUN
abr-75	2	47	of	of	ADP
abr-75	2	48	applying	apply	VERB
abr-75	2	49	alternative	alternative	ADJ
abr-75	2	50	translation	translation	NOUN
abr-75	2	51	methodologies	methodology	NOUN
abr-75	2	52	or	or	CCONJ
abr-75	2	53	which	which	PRON
abr-75	2	54	tests	test	VERB
abr-75	2	55	such	such	ADJ
abr-75	2	56	methodologies	methodology	NOUN
abr-75	2	57	against	against	ADP
abr-75	2	58	normative	normative	ADJ
abr-75	2	59	criteria	criterion	NOUN
abr-75	2	60	.	.	PUNCT
abr-75	3	1	empirical	empirical	ADJ
abr-75	3	2	price	price	NOUN
abr-75	3	3	level	level	NOUN
abr-75	3	4	research	research	NOUN
abr-75	3	5	and	and	CCONJ
abr-75	3	6	other	other	ADJ
abr-75	3	7	areas	area	NOUN
abr-75	3	8	of	of	ADP
abr-75	3	9	research	research	NOUN
abr-75	3	10	are	be	AUX
abr-75	3	11	also	also	ADV
abr-75	3	12	restricted	restrict	VERB
abr-75	3	13	by	by	ADP
abr-75	3	14	the	the	DET
abr-75	3	15	inability	inability	NOUN
abr-75	3	16	of	of	ADP
abr-75	3	17	researchers	researcher	NOUN
abr-75	3	18	to	to	PART
abr-75	3	19	estimate	estimate	VERB
abr-75	3	20	the	the	DET
abr-75	3	21	temporal	temporal	ADJ
abr-75	3	22	characteristics	characteristic	NOUN
abr-75	3	23	of	of	ADP
abr-75	3	24	the	the	DET
abr-75	3	25	accounts	account	NOUN
abr-75	3	26	of	of	ADP
abr-75	3	27	sample	sample	NOUN
abr-75	3	28	companies	company	NOUN
abr-75	3	29	.	.	PUNCT
abr-75	4	1	this	this	DET
abr-75	4	2	paper	paper	NOUN
abr-75	4	3	presents	present	VERB
abr-75	4	4	a	a	DET
abr-75	4	5	method	method	NOUN
abr-75	4	6	for	for	ADP
abr-75	4	7	achieving	achieve	VERB
abr-75	4	8	this	this	DET
abr-75	4	9	estimation	estimation	NOUN
abr-75	4	10	and	and	CCONJ
abr-75	4	11	tests	test	VERB
abr-75	4	12	its	its	PRON
abr-75	4	13	validity	validity	NOUN
abr-75	4	14	.	.	PUNCT
abr-75	5	1	all	all	DET
abr-75	5	2	foreign	foreign	ADJ
abr-75	5	3	currency	currency	NOUN
abr-75	5	4	translation	translation	NOUN
abr-75	5	5	methodologies	methodology	NOUN
abr-75	5	6	require	require	VERB
abr-75	5	7	that	that	SCONJ
abr-75	5	8	certain	certain	ADJ
abr-75	5	9	accounts	account	NOUN
abr-75	5	10	be	be	AUX
abr-75	5	11	translated	translate	VERB
abr-75	5	12	at	at	ADP
abr-75	5	13	the	the	DET
abr-75	5	14	historical	historical	ADJ
abr-75	5	15	rate	rate	NOUN
abr-75	5	16	,	,	PUNCT
abr-75	5	17	the	the	DET
abr-75	5	18	exchange	exchange	NOUN
abr-75	5	19	rate	rate	NOUN
abr-75	5	20	that	that	PRON
abr-75	5	21	was	be	AUX
abr-75	5	22	in	in	ADP
abr-75	5	23	effect	effect	NOUN
abr-75	5	24	at	at	ADP
abr-75	5	25	the	the	DET
abr-75	5	26	point	point	NOUN
abr-75	5	27	in	in	ADP
abr-75	5	28	time	time	NOUN
abr-75	5	29	an	an	DET
abr-75	5	30	asset	asset	NOUN
abr-75	5	31	was	be	AUX
abr-75	5	32	acquired	acquire	VERB
abr-75	5	33	,	,	PUNCT
abr-75	5	34	a	a	DET
abr-75	5	35	liability	liability	NOUN
abr-75	5	36	was	be	AUX
abr-75	5	37	incurred	incur	VERB
abr-75	5	38	,	,	PUNCT
abr-75	5	39	a	a	DET
abr-75	5	40	revenue	revenue	NOUN
abr-75	5	41	or	or	CCONJ
abr-75	5	42	expense	expense	NOUN
abr-75	5	43	was	be	AUX
abr-75	5	44	recognized	recognize	VERB
abr-75	5	45	,	,	PUNCT
abr-75	5	46	or	or	CCONJ
abr-75	5	47	an	an	DET
abr-75	5	48	element	element	NOUN
abr-75	5	49	of	of	ADP
abr-75	5	50	owners	owner	NOUN
abr-75	5	51	’	'	PUNCT
abr-75	5	52	equity	equity	NOUN
abr-75	5	53	was	be	AUX
abr-75	5	54	recorded	record	VERB
abr-75	5	55	.	.	PUNCT
abr-75	6	1	such	such	DET
abr-75	6	2	a	a	DET
abr-75	6	3	point	point	NOUN
abr-75	6	4	in	in	ADP
abr-75	6	5	time	time	NOUN
abr-75	6	6	is	be	AUX
abr-75	6	7	referred	refer	VERB
abr-75	6	8	to	to	ADP
abr-75	6	9	in	in	ADP
abr-75	6	10	the	the	DET
abr-75	6	11	present	present	ADJ
abr-75	6	12	study	study	NOUN
abr-75	6	13	as	as	ADP
abr-75	6	14	a	a	DET
abr-75	6	15	temporal	temporal	ADJ
abr-75	6	16	reference	reference	NOUN
abr-75	6	17	.	.	PUNCT
abr-75	7	1	since	since	SCONJ
abr-75	7	2	some	some	DET
abr-75	7	3	account	account	NOUN
abr-75	7	4	balances	balance	NOUN
abr-75	7	5	(	(	PUNCT
abr-75	7	6	such	such	ADJ
abr-75	7	7	as	as	ADP
abr-75	7	8	fixed	fix	VERB
abr-75	7	9	assets	asset	NOUN
abr-75	7	10	and	and	CCONJ
abr-75	7	11	long	long	ADJ
abr-75	7	12	-	-	PUNCT
abr-75	7	13	term	term	NOUN
abr-75	7	14	debt	debt	NOUN
abr-75	7	15	)	)	PUNCT
abr-75	7	16	are	be	AUX
abr-75	7	17	the	the	DET
abr-75	7	18	result	result	NOUN
abr-75	7	19	of	of	ADP
abr-75	7	20	numerous	numerous	ADJ
abr-75	7	21	transactions	transaction	NOUN
abr-75	7	22	over	over	ADP
abr-75	7	23	a	a	DET
abr-75	7	24	considerable	considerable	ADJ
abr-75	7	25	period	period	NOUN
abr-75	7	26	of	of	ADP
abr-75	7	27	time	time	NOUN
abr-75	7	28	,	,	PUNCT
abr-75	7	29	such	such	ADJ
abr-75	7	30	account	account	NOUN
abr-75	7	31	balances	balance	NOUN
abr-75	7	32	are	be	AUX
abr-75	7	33	made	make	VERB
abr-75	7	34	up	up	ADP
abr-75	7	35	of	of	ADP
abr-75	7	36	components	component	NOUN
abr-75	7	37	,	,	PUNCT
abr-75	7	38	each	each	PRON
abr-75	7	39	consisting	consist	VERB
abr-75	7	40	of	of	ADP
abr-75	7	41	a	a	DET
abr-75	7	42	currency	currency	NOUN
abr-75	7	43	amount	amount	NOUN
abr-75	7	44	and	and	CCONJ
abr-75	7	45	a	a	DET
abr-75	7	46	temporal	temporal	ADJ
abr-75	7	47	reference	reference	NOUN
abr-75	7	48	.	.	PUNCT
abr-75	8	1	the	the	DET
abr-75	8	2	set	set	NOUN
abr-75	8	3	of	of	ADP
abr-75	8	4	all	all	DET
abr-75	8	5	such	such	ADJ
abr-75	8	6	components	component	NOUN
abr-75	8	7	is	be	AUX
abr-75	8	8	referred	refer	VERB
abr-75	8	9	to	to	ADP
abr-75	8	10	in	in	ADP
abr-75	8	11	the	the	DET
abr-75	8	12	present	present	ADJ
abr-75	8	13	study	study	NOUN
abr-75	8	14	as	as	ADP
abr-75	8	15	the	the	DET
abr-75	8	16	temporal	temporal	ADJ
abr-75	8	17	characteristics	characteristic	NOUN
abr-75	8	18	of	of	ADP
abr-75	8	19	a	a	DET
abr-75	8	20	specific	specific	ADJ
abr-75	8	21	account	account	NOUN
abr-75	8	22	balance	balance	NOUN
abr-75	8	23	.	.	PUNCT
abr-75	9	1	this	this	DET
abr-75	9	2	set	set	NOUN
abr-75	9	3	thus	thus	ADV
abr-75	9	4	represents	represent	VERB
abr-75	9	5	and	and	CCONJ
abr-75	9	6	describes	describe	VERB
abr-75	9	7	a	a	DET
abr-75	9	8	distribution	distribution	NOUN
abr-75	9	9	of	of	ADP
abr-75	9	10	ages	age	NOUN
abr-75	9	11	and	and	CCONJ
abr-75	9	12	related	relate	VERB
abr-75	9	13	currency	currency	NOUN
abr-75	9	14	amounts	amount	NOUN
abr-75	9	15	of	of	ADP
abr-75	9	16	the	the	DET
abr-75	9	17	account	account	NOUN
abr-75	9	18	balance	balance	NOUN
abr-75	9	19	.	.	PUNCT
abr-75	10	1	purpose	purpose	NOUN
abr-75	10	2	of	of	ADP
abr-75	10	3	the	the	DET
abr-75	10	4	study	study	NOUN
abr-75	10	5	thirty	thirty	NUM
abr-75	10	6	years	year	NOUN
abr-75	10	7	ago	ago	ADV
abr-75	10	8	,	,	PUNCT
abr-75	10	9	(	(	PUNCT
abr-75	10	10	patz	patz	NOUN
abr-75	10	11	,	,	PUNCT
abr-75	10	12	1981	1981	NUM
abr-75	10	13	)	)	PUNCT
abr-75	10	14	stated	state	VERB
abr-75	10	15	that	that	SCONJ
abr-75	10	16	the	the	DET
abr-75	10	17	previous	previous	ADJ
abr-75	10	18	fifty	fifty	NUM
abr-75	10	19	years	year	NOUN
abr-75	10	20	saw	see	VERB
abr-75	10	21	many	many	ADJ
abr-75	10	22	opinions	opinion	NOUN
abr-75	10	23	about	about	ADP
abr-75	10	24	foreign	foreign	ADJ
abr-75	10	25	currency	currency	NOUN
abr-75	10	26	translation	translation	NOUN
abr-75	10	27	accounting	accounting	NOUN
abr-75	10	28	,	,	PUNCT
abr-75	10	29	but	but	CCONJ
abr-75	10	30	virtually	virtually	ADV
abr-75	10	31	no	no	DET
abr-75	10	32	empirical	empirical	ADJ
abr-75	10	33	research	research	NOUN
abr-75	10	34	to	to	PART
abr-75	10	35	support	support	VERB
abr-75	10	36	those	those	DET
abr-75	10	37	opinions	opinion	NOUN
abr-75	10	38	.	.	PUNCT
abr-75	11	1	it	it	PRON
abr-75	11	2	is	be	AUX
abr-75	11	3	not	not	PART
abr-75	11	4	correct	correct	ADJ
abr-75	11	5	to	to	ADP
abr-75	11	6	state	state	NOUN
abr-75	11	7	that	that	SCONJ
abr-75	11	8	no	no	DET
abr-75	11	9	empirical	empirical	ADJ
abr-75	11	10	research	research	NOUN
abr-75	11	11	in	in	ADP
abr-75	11	12	foreign	foreign	ADJ
abr-75	11	13	currency	currency	NOUN
abr-75	11	14	translation	translation	NOUN
abr-75	11	15	has	have	AUX
abr-75	11	16	been	be	AUX
abr-75	11	17	done	do	VERB
abr-75	11	18	during	during	ADP
abr-75	11	19	the	the	DET
abr-75	11	20	pasts	past	NOUN
abr-75	11	21	eighty	eighty	NUM
abr-75	11	22	years	year	NOUN
abr-75	11	23	.	.	PUNCT
abr-75	12	1	but	but	CCONJ
abr-75	12	2	research	research	NOUN
abr-75	12	3	that	that	PRON
abr-75	12	4	translates	translate	VERB
abr-75	12	5	a	a	DET
abr-75	12	6	sample	sample	NOUN
abr-75	12	7	of	of	ADP
abr-75	12	8	actual	actual	ADJ
abr-75	12	9	companies	company	NOUN
abr-75	12	10	’	'	PUNCT
abr-75	12	11	accounts	account	VERB
abr-75	12	12	from	from	ADP
abr-75	12	13	one	one	NUM
abr-75	12	14	currency	currency	NOUN
abr-75	12	15	to	to	ADP
abr-75	12	16	another	another	PRON
abr-75	12	17	,	,	PUNCT
abr-75	12	18	using	use	VERB
abr-75	12	19	actual	actual	ADJ
abr-75	12	20	exchange	exchange	NOUN
abr-75	12	21	rates	rate	NOUN
abr-75	12	22	,	,	PUNCT
abr-75	12	23	to	to	PART
abr-75	12	24	describe	describe	VERB
abr-75	12	25	what	what	PRON
abr-75	12	26	happens	happen	VERB
abr-75	12	27	when	when	SCONJ
abr-75	12	28	different	different	ADJ
abr-75	12	29	translation	translation	NOUN
abr-75	12	30	methodologies	methodology	NOUN
abr-75	12	31	are	be	AUX
abr-75	12	32	used	use	VERB
abr-75	12	33	or	or	CCONJ
abr-75	12	34	to	to	PART
abr-75	12	35	test	test	VERB
abr-75	12	36	methodologies	methodology	NOUN
abr-75	12	37	against	against	ADP
abr-75	12	38	normative	normative	ADJ
abr-75	12	39	criteria	criterion	NOUN
abr-75	12	40	is	be	AUX
abr-75	12	41	essentially	essentially	ADV
abr-75	12	42	nonexistent	nonexistent	ADJ
abr-75	12	43	.	.	PUNCT
abr-75	13	1	there	there	PRON
abr-75	13	2	are	be	VERB
abr-75	13	3	several	several	ADJ
abr-75	13	4	reasons	reason	NOUN
abr-75	13	5	for	for	ADP
abr-75	13	6	this	this	DET
abr-75	13	7	void	void	NOUN
abr-75	13	8	in	in	ADP
abr-75	13	9	the	the	DET
abr-75	13	10	literature	literature	NOUN
abr-75	13	11	,	,	PUNCT
abr-75	13	12	each	each	PRON
abr-75	13	13	of	of	ADP
abr-75	13	14	which	which	PRON
abr-75	13	15	can	can	AUX
abr-75	13	16	be	be	AUX
abr-75	13	17	overcome	overcome	VERB
abr-75	13	18	with	with	ADP
abr-75	13	19	the	the	DET
abr-75	13	20	results	result	NOUN
abr-75	13	21	of	of	ADP
abr-75	13	22	the	the	DET
abr-75	13	23	present	present	ADJ
abr-75	13	24	paper	paper	NOUN
abr-75	13	25	.	.	PUNCT
abr-75	14	1	companies	company	NOUN
abr-75	14	2	use	use	VERB
abr-75	14	3	one	one	NUM
abr-75	14	4	translation	translation	NOUN
abr-75	14	5	method	method	NOUN
abr-75	14	6	at	at	ADP
abr-75	14	7	a	a	DET
abr-75	14	8	time	time	NOUN
abr-75	14	9	,	,	PUNCT
abr-75	14	10	some	some	DET
abr-75	14	11	methods	method	NOUN
abr-75	14	12	have	have	AUX
abr-75	14	13	not	not	PART
abr-75	14	14	been	be	AUX
abr-75	14	15	used	use	VERB
abr-75	14	16	for	for	ADP
abr-75	14	17	many	many	ADJ
abr-75	14	18	years	year	NOUN
abr-75	14	19	,	,	PUNCT
abr-75	14	20	some	some	DET
abr-75	14	21	plausible	plausible	ADJ
abr-75	14	22	methods	method	NOUN
abr-75	14	23	have	have	AUX
abr-75	14	24	never	never	ADV
abr-75	14	25	been	be	AUX
abr-75	14	26	used	use	VERB
abr-75	14	27	and	and	CCONJ
abr-75	14	28	,	,	PUNCT
abr-75	14	29	except	except	SCONJ
abr-75	14	30	for	for	ADP
abr-75	14	31	the	the	DET
abr-75	14	32	cumulative	cumulative	ADJ
abr-75	14	33	translation	translation	NOUN
abr-75	14	34	gains	gain	NOUN
abr-75	14	35	or	or	CCONJ
abr-75	14	36	losses	loss	NOUN
abr-75	14	37	,	,	PUNCT
abr-75	14	38	the	the	DET
abr-75	14	39	effects	effect	NOUN
abr-75	14	40	of	of	ADP
abr-75	14	41	translation	translation	NOUN
abr-75	14	42	are	be	AUX
abr-75	14	43	buried	bury	VERB
abr-75	14	44	in	in	ADP
abr-75	14	45	the	the	DET
abr-75	14	46	consolidated	consolidated	ADJ
abr-75	14	47	accounts	account	NOUN
abr-75	14	48	.	.	PUNCT
abr-75	15	1	moreover	moreover	ADV
abr-75	15	2	,	,	PUNCT
abr-75	15	3	obtaining	obtain	VERB
abr-75	15	4	the	the	DET
abr-75	15	5	further	far	ADV
abr-75	15	6	temporally	temporally	ADV
abr-75	15	7	referenced	reference	VERB
abr-75	15	8	item	item	NOUN
abr-75	15	9	by	by	ADP
abr-75	15	10	item	item	NOUN
abr-75	15	11	data	datum	NOUN
abr-75	15	12	required	require	VERB
abr-75	15	13	to	to	PART
abr-75	15	14	construct	construct	VERB
abr-75	15	15	comparable	comparable	ADJ
abr-75	15	16	results	result	NOUN
abr-75	15	17	under	under	ADP
abr-75	15	18	alternative	alternative	ADJ
abr-75	15	19	methods	method	NOUN
abr-75	15	20	would	would	AUX
abr-75	15	21	task	task	VERB
abr-75	15	22	the	the	DET
abr-75	15	23	patience	patience	NOUN
abr-75	15	24	of	of	ADP
abr-75	15	25	the	the	DET
abr-75	15	26	most	most	ADV
abr-75	15	27	cooperative	cooperative	ADJ
abr-75	15	28	of	of	ADP
abr-75	15	29	firms	firm	NOUN
abr-75	15	30	.	.	PUNCT
abr-75	16	1	for	for	ADP
abr-75	16	2	these	these	DET
abr-75	16	3	reasons	reason	NOUN
abr-75	16	4	,	,	PUNCT
abr-75	16	5	no	no	PRON
abr-75	16	6	broadly	broadly	ADV
abr-75	16	7	comparative	comparative	ADJ
abr-75	16	8	and	and	CCONJ
abr-75	16	9	temporally	temporally	ADV
abr-75	16	10	sustained	sustained	ADJ
abr-75	16	11	study	study	NOUN
abr-75	16	12	,	,	PUNCT
abr-75	16	13	involving	involve	VERB
abr-75	16	14	reasonably	reasonably	ADV
abr-75	16	15	large	large	ADJ
abr-75	16	16	samples	sample	NOUN
abr-75	16	17	of	of	ADP
abr-75	16	18	real	real	ADJ
abr-75	16	19	firm	firm	ADJ
abr-75	16	20	data	datum	NOUN
abr-75	16	21	,	,	PUNCT
abr-75	16	22	appears	appear	VERB
abr-75	16	23	to	to	PART
abr-75	16	24	be	be	AUX
abr-75	16	25	available	available	ADJ
abr-75	16	26	.	.	PUNCT
abr-75	17	1	this	this	DET
abr-75	17	2	study	study	NOUN
abr-75	17	3	provides	provide	VERB
abr-75	17	4	an	an	DET
abr-75	17	5	essential	essential	ADJ
abr-75	17	6	tool	tool	NOUN
abr-75	17	7	,	,	PUNCT
abr-75	17	8	the	the	DET
abr-75	17	9	estimation	estimation	NOUN
abr-75	17	10	of	of	ADP
abr-75	17	11	temporal	temporal	ADJ
abr-75	17	12	characteristics	characteristic	NOUN
abr-75	17	13	of	of	ADP
abr-75	17	14	subsidiaries	subsidiary	NOUN
abr-75	17	15	’	'	PUNCT
abr-75	17	16	accounts	account	NOUN
abr-75	17	17	,	,	PUNCT
abr-75	17	18	that	that	SCONJ
abr-75	17	19	researchers	researcher	NOUN
abr-75	17	20	need	need	VERB
abr-75	17	21	to	to	PART
abr-75	17	22	begin	begin	VERB
abr-75	17	23	to	to	PART
abr-75	17	24	fill	fill	VERB
abr-75	17	25	this	this	DET
abr-75	17	26	vacuum	vacuum	NOUN
abr-75	17	27	of	of	ADP
abr-75	17	28	empirical	empirical	ADJ
abr-75	17	29	insight	insight	NOUN
abr-75	17	30	into	into	ADP
abr-75	17	31	the	the	DET
abr-75	17	32	reporting	reporting	NOUN
abr-75	17	33	consequences	consequence	NOUN
abr-75	17	34	of	of	ADP
abr-75	17	35	alternative	alternative	ADJ
abr-75	17	36	translation	translation	NOUN
abr-75	17	37	methodologies	methodology	NOUN
abr-75	17	38	,	,	PUNCT
abr-75	17	39	and	and	CCONJ
abr-75	17	40	ultimately	ultimately	ADV
abr-75	17	41	to	to	ADP
abr-75	17	42	a	a	DET
abr-75	17	43	determination	determination	NOUN
abr-75	17	44	of	of	ADP
abr-75	17	45	which	which	DET
abr-75	17	46	methodology	methodology	NOUN
abr-75	17	47	is	be	AUX
abr-75	17	48	best	good	ADJ
abr-75	17	49	under	under	ADP
abr-75	17	50	various	various	ADJ
abr-75	17	51	normative	normative	ADJ
abr-75	17	52	criteria	criterion	NOUN
abr-75	17	53	.	.	PUNCT
abr-75	18	1	it	it	PRON
abr-75	18	2	should	should	AUX
abr-75	18	3	be	be	AUX
abr-75	18	4	noted	note	VERB
abr-75	18	5	that	that	SCONJ
abr-75	18	6	the	the	DET
abr-75	18	7	estimation	estimation	NOUN
abr-75	18	8	method	method	NOUN
abr-75	18	9	described	describe	VERB
abr-75	18	10	herein	herein	NOUN
abr-75	18	11	can	can	AUX
abr-75	18	12	be	be	AUX
abr-75	18	13	applied	apply	VERB
abr-75	18	14	to	to	ADP
abr-75	18	15	other	other	ADJ
abr-75	18	16	areas	area	NOUN
abr-75	18	17	of	of	ADP
abr-75	18	18	inquiry	inquiry	NOUN
abr-75	18	19	,	,	PUNCT
abr-75	18	20	such	such	ADJ
abr-75	18	21	as	as	ADP
abr-75	18	22	alternative	alternative	ADJ
abr-75	18	23	methods	method	NOUN
abr-75	18	24	of	of	ADP
abr-75	18	25	accounting	account	VERB
abr-75	18	26	for	for	ADP
abr-75	18	27	price	price	NOUN
abr-75	18	28	changes	change	NOUN
abr-75	18	29	.	.	PUNCT
abr-75	19	1	literature	literature	NOUN
abr-75	19	2	review	review	VERB
abr-75	19	3	the	the	DET
abr-75	19	4	foreign	foreign	ADJ
abr-75	19	5	currency	currency	NOUN
abr-75	19	6	translation	translation	NOUN
abr-75	19	7	literature	literature	NOUN
abr-75	19	8	,	,	PUNCT
abr-75	19	9	spanning	span	VERB
abr-75	19	10	eighty	eighty	NUM
abr-75	19	11	years	year	NOUN
abr-75	19	12	,	,	PUNCT
abr-75	19	13	is	be	AUX
abr-75	19	14	enormous	enormous	ADJ
abr-75	19	15	.	.	PUNCT
abr-75	20	1	this	this	DET
abr-75	20	2	review	review	NOUN
abr-75	20	3	will	will	AUX
abr-75	20	4	therefore	therefore	ADV
abr-75	20	5	concentrate	concentrate	VERB
abr-75	20	6	on	on	ADP
abr-75	20	7	two	two	NUM
abr-75	20	8	parts	part	NOUN
abr-75	20	9	of	of	ADP
abr-75	20	10	the	the	DET
abr-75	20	11	literature	literature	NOUN
abr-75	20	12	,	,	PUNCT
abr-75	20	13	early	early	ADJ
abr-75	20	14	studies	study	NOUN
abr-75	20	15	which	which	PRON
abr-75	20	16	relate	relate	VERB
abr-75	20	17	directly	directly	ADV
abr-75	20	18	to	to	ADP
abr-75	20	19	the	the	DET
abr-75	20	20	present	present	ADJ
abr-75	20	21	study	study	NOUN
abr-75	20	22	and	and	CCONJ
abr-75	20	23	studies	study	NOUN
abr-75	20	24	which	which	PRON
abr-75	20	25	represent	represent	VERB
abr-75	20	26	some	some	PRON
abr-75	20	27	of	of	ADP
abr-75	20	28	the	the	DET
abr-75	20	29	advances	advance	NOUN
abr-75	20	30	during	during	ADP
abr-75	20	31	the	the	DET
abr-75	20	32	past	past	ADJ
abr-75	20	33	decade	decade	NOUN
abr-75	20	34	.	.	PUNCT
abr-75	21	1	three	three	NUM
abr-75	21	2	early	early	ADJ
abr-75	21	3	studies	study	NOUN
abr-75	21	4	,	,	PUNCT
abr-75	21	5	relevant	relevant	ADJ
abr-75	21	6	to	to	ADP
abr-75	21	7	the	the	DET
abr-75	21	8	estimation	estimation	NOUN
abr-75	21	9	of	of	ADP
abr-75	21	10	temporal	temporal	ADJ
abr-75	21	11	characteristics	characteristic	NOUN
abr-75	21	12	,	,	PUNCT
abr-75	21	13	are	be	AUX
abr-75	21	14	(	(	PUNCT
abr-75	21	15	petersen	petersen	PROPN
abr-75	21	16	,	,	PUNCT
abr-75	21	17	1971	1971	NUM
abr-75	21	18	)	)	PUNCT
abr-75	21	19	,	,	PUNCT
abr-75	21	20	(	(	PUNCT
abr-75	21	21	davidson	davidson	NOUN
abr-75	21	22	et	et	PROPN
abr-75	21	23	al	al	PROPN
abr-75	21	24	.	.	PROPN
abr-75	21	25	,	,	PUNCT
abr-75	21	26	1976	1976	NUM
abr-75	21	27	)	)	PUNCT
abr-75	21	28	,	,	PUNCT
abr-75	21	29	and	and	CCONJ
abr-75	21	30	(	(	PUNCT
abr-75	21	31	parker	parker	PROPN
abr-75	21	32	,	,	PUNCT
abr-75	21	33	1977	1977	NUM
abr-75	21	34	)	)	PUNCT
abr-75	21	35	.	.	PUNCT
abr-75	22	1	the	the	DET
abr-75	22	2	purpose	purpose	NOUN
abr-75	22	3	of	of	ADP
abr-75	22	4	these	these	DET
abr-75	22	5	models	model	NOUN
abr-75	22	6	is	be	AUX
abr-75	22	7	to	to	PART
abr-75	22	8	generate	generate	VERB
abr-75	22	9	estimated	estimate	VERB
abr-75	22	10	general	general	ADJ
abr-75	22	11	price	price	NOUN
abr-75	22	12	level	level	NOUN
abr-75	22	13	data	datum	NOUN
abr-75	22	14	,	,	PUNCT
abr-75	22	15	a	a	DET
abr-75	22	16	process	process	NOUN
abr-75	22	17	which	which	PRON
abr-75	22	18	requires	require	VERB
abr-75	22	19	estimation	estimation	NOUN
abr-75	22	20	of	of	ADP
abr-75	22	21	the	the	DET
abr-75	22	22	temporal	temporal	ADJ
abr-75	22	23	characteristics	characteristic	NOUN
abr-75	22	24	of	of	ADP
abr-75	22	25	financial	financial	ADJ
abr-75	22	26	statement	statement	NOUN
abr-75	22	27	numbers	number	NOUN
abr-75	22	28	.	.	PUNCT
abr-75	23	1	(	(	PUNCT
abr-75	23	2	parker	parker	PROPN
abr-75	23	3	,	,	PUNCT
abr-75	23	4	1977	1977	NUM
abr-75	23	5	)	)	PUNCT
abr-75	23	6	,	,	PUNCT
abr-75	23	7	representative	representative	NOUN
abr-75	23	8	of	of	ADP
abr-75	23	9	the	the	DET
abr-75	23	10	three	three	NUM
abr-75	23	11	studies	study	NOUN
abr-75	23	12	,	,	PUNCT
abr-75	23	13	reported	report	VERB
abr-75	23	14	the	the	DET
abr-75	23	15	results	result	NOUN
abr-75	23	16	of	of	ADP
abr-75	23	17	applying	apply	VERB
abr-75	23	18	general	general	ADJ
abr-75	23	19	holt	holt	PROPN
abr-75	23	20	advances	advance	NOUN
abr-75	23	21	in	in	ADP
abr-75	23	22	business	business	NOUN
abr-75	23	23	research	research	NOUN
abr-75	23	24	2011	2011	NUM
abr-75	23	25	,	,	PUNCT
abr-75	23	26	vol	vol	NOUN
abr-75	23	27	.	.	PROPN
abr-75	23	28	2	2	NUM
abr-75	23	29	,	,	PUNCT
abr-75	23	30	no	no	INTJ
abr-75	23	31	.	.	NOUN
abr-75	23	32	1	1	NUM
abr-75	23	33	,	,	PUNCT
abr-75	23	34	231	231	NUM
abr-75	23	35	-	-	SYM
abr-75	23	36	237	237	NUM
abr-75	23	37	232	232	NUM
abr-75	23	38	price	price	NOUN
abr-75	23	39	-	-	PUNCT
abr-75	23	40	level	level	NOUN
abr-75	23	41	accounting	accounting	NOUN
abr-75	23	42	techniques	technique	NOUN
abr-75	23	43	,	,	PUNCT
abr-75	23	44	as	as	SCONJ
abr-75	23	45	described	describe	VERB
abr-75	23	46	in	in	ADP
abr-75	23	47	the	the	DET
abr-75	23	48	financial	financial	ADJ
abr-75	23	49	accounting	accounting	NOUN
abr-75	23	50	standards	standards	PROPN
abr-75	23	51	board	board	PROPN
abr-75	23	52	’s	’s	PART
abr-75	23	53	(	(	PUNCT
abr-75	23	54	fasb	fasb	PROPN
abr-75	23	55	’s	’s	PART
abr-75	23	56	)	)	PUNCT
abr-75	23	57	december	december	PROPN
abr-75	23	58	1974	1974	NUM
abr-75	23	59	exposure	exposure	NOUN
abr-75	23	60	draft	draft	NOUN
abr-75	23	61	.	.	PUNCT
abr-75	24	1	the	the	DET
abr-75	24	2	general	general	ADJ
abr-75	24	3	price	price	NOUN
abr-75	24	4	-	-	PUNCT
abr-75	24	5	level	level	NOUN
abr-75	24	6	techniques	technique	NOUN
abr-75	24	7	were	be	AUX
abr-75	24	8	applied	apply	VERB
abr-75	24	9	to	to	ADP
abr-75	24	10	each	each	PRON
abr-75	24	11	of	of	ADP
abr-75	24	12	1,050	1,050	NUM
abr-75	24	13	u.s	u.s	PROPN
abr-75	24	14	.	.	PROPN
abr-75	24	15	companies	company	NOUN
abr-75	24	16	over	over	ADP
abr-75	24	17	a	a	DET
abr-75	24	18	period	period	NOUN
abr-75	24	19	of	of	ADP
abr-75	24	20	three	three	NUM
abr-75	24	21	years	year	NOUN
abr-75	24	22	.	.	PUNCT
abr-75	25	1	the	the	DET
abr-75	25	2	relevance	relevance	NOUN
abr-75	25	3	to	to	ADP
abr-75	25	4	the	the	DET
abr-75	25	5	present	present	ADJ
abr-75	25	6	study	study	NOUN
abr-75	25	7	is	be	AUX
abr-75	25	8	that	that	SCONJ
abr-75	25	9	its	its	PRON
abr-75	25	10	methodology	methodology	NOUN
abr-75	25	11	involves	involve	VERB
abr-75	25	12	construction	construction	NOUN
abr-75	25	13	of	of	ADP
abr-75	25	14	computer	computer	NOUN
abr-75	25	15	programs	program	NOUN
abr-75	25	16	intended	intend	VERB
abr-75	25	17	to	to	PART
abr-75	25	18	produce	produce	VERB
abr-75	25	19	approximations	approximation	NOUN
abr-75	25	20	of	of	ADP
abr-75	25	21	the	the	DET
abr-75	25	22	ages	age	NOUN
abr-75	25	23	(	(	PUNCT
abr-75	25	24	temporal	temporal	ADJ
abr-75	25	25	references	reference	NOUN
abr-75	25	26	)	)	PUNCT
abr-75	25	27	of	of	ADP
abr-75	25	28	accounts	account	NOUN
abr-75	25	29	.	.	PUNCT
abr-75	26	1	(	(	PUNCT
abr-75	26	2	ketz	ketz	NOUN
abr-75	26	3	,	,	PUNCT
abr-75	26	4	1978	1978	NUM
abr-75	26	5	)	)	PUNCT
abr-75	26	6	tested	test	VERB
abr-75	26	7	the	the	DET
abr-75	26	8	validity	validity	NOUN
abr-75	26	9	of	of	ADP
abr-75	26	10	these	these	DET
abr-75	26	11	three	three	NUM
abr-75	26	12	models	model	NOUN
abr-75	26	13	and	and	CCONJ
abr-75	26	14	concluded	conclude	VERB
abr-75	26	15	that	that	SCONJ
abr-75	26	16	there	there	PRON
abr-75	26	17	is	be	VERB
abr-75	26	18	no	no	DET
abr-75	26	19	significant	significant	ADJ
abr-75	26	20	difference	difference	NOUN
abr-75	26	21	in	in	ADP
abr-75	26	22	results	result	NOUN
abr-75	26	23	among	among	ADP
abr-75	26	24	the	the	DET
abr-75	26	25	three	three	NUM
abr-75	26	26	models	model	NOUN
abr-75	26	27	and	and	CCONJ
abr-75	26	28	that	that	SCONJ
abr-75	26	29	each	each	PRON
abr-75	26	30	of	of	ADP
abr-75	26	31	the	the	DET
abr-75	26	32	three	three	NUM
abr-75	26	33	models	model	NOUN
abr-75	26	34	is	be	AUX
abr-75	26	35	sufficiently	sufficiently	ADV
abr-75	26	36	accurate	accurate	ADJ
abr-75	26	37	for	for	ADP
abr-75	26	38	research	research	NOUN
abr-75	26	39	purposes	purpose	NOUN
abr-75	26	40	.	.	PUNCT
abr-75	27	1	the	the	DET
abr-75	27	2	three	three	NUM
abr-75	27	3	models	model	NOUN
abr-75	27	4	tested	test	VERB
abr-75	27	5	by	by	ADP
abr-75	27	6	ketz	ketz	PROPN
abr-75	27	7	are	be	AUX
abr-75	27	8	limited	limit	VERB
abr-75	27	9	in	in	ADP
abr-75	27	10	that	that	SCONJ
abr-75	27	11	they	they	PRON
abr-75	27	12	estimate	estimate	VERB
abr-75	27	13	only	only	ADV
abr-75	27	14	the	the	DET
abr-75	27	15	average	average	ADJ
abr-75	27	16	ages	age	NOUN
abr-75	27	17	of	of	ADP
abr-75	27	18	assets	asset	NOUN
abr-75	27	19	and	and	CCONJ
abr-75	27	20	liabilities	liability	NOUN
abr-75	27	21	so	so	SCONJ
abr-75	27	22	that	that	SCONJ
abr-75	27	23	the	the	DET
abr-75	27	24	temporal	temporal	ADJ
abr-75	27	25	characteristics	characteristic	NOUN
abr-75	27	26	of	of	ADP
abr-75	27	27	these	these	DET
abr-75	27	28	account	account	NOUN
abr-75	27	29	balances	balance	NOUN
abr-75	27	30	are	be	AUX
abr-75	27	31	assumed	assume	VERB
abr-75	27	32	to	to	PART
abr-75	27	33	consist	consist	VERB
abr-75	27	34	of	of	ADP
abr-75	27	35	a	a	DET
abr-75	27	36	single	single	ADJ
abr-75	27	37	component	component	NOUN
abr-75	27	38	.	.	PUNCT
abr-75	28	1	the	the	DET
abr-75	28	2	following	follow	VERB
abr-75	28	3	studies	study	NOUN
abr-75	28	4	are	be	AUX
abr-75	28	5	notable	notable	ADJ
abr-75	28	6	and	and	CCONJ
abr-75	28	7	representative	representative	NOUN
abr-75	28	8	of	of	ADP
abr-75	28	9	studies	study	NOUN
abr-75	28	10	done	do	VERB
abr-75	28	11	in	in	ADP
abr-75	28	12	the	the	DET
abr-75	28	13	most	most	ADV
abr-75	28	14	recent	recent	ADJ
abr-75	28	15	decade	decade	NOUN
abr-75	28	16	.	.	PUNCT
abr-75	29	1	(	(	PUNCT
abr-75	29	2	pinto	pinto	NOUN
abr-75	29	3	,	,	PUNCT
abr-75	29	4	2002	2002	NUM
abr-75	29	5	)	)	PUNCT
abr-75	29	6	applied	apply	VERB
abr-75	29	7	game	game	NOUN
abr-75	29	8	theory	theory	NOUN
abr-75	29	9	to	to	ADP
abr-75	29	10	the	the	DET
abr-75	29	11	issue	issue	NOUN
abr-75	29	12	of	of	ADP
abr-75	29	13	currency	currency	NOUN
abr-75	29	14	translation	translation	NOUN
abr-75	29	15	method	method	NOUN
abr-75	29	16	choice	choice	NOUN
abr-75	29	17	.	.	PUNCT
abr-75	30	1	a	a	DET
abr-75	30	2	model	model	NOUN
abr-75	30	3	of	of	ADP
abr-75	30	4	decision	decision	NOUN
abr-75	30	5	-	-	PUNCT
abr-75	30	6	making	making	NOUN
abr-75	30	7	under	under	ADP
abr-75	30	8	uncertainty	uncertainty	NOUN
abr-75	30	9	was	be	AUX
abr-75	30	10	developed	develop	VERB
abr-75	30	11	based	base	VERB
abr-75	30	12	on	on	ADP
abr-75	30	13	the	the	DET
abr-75	30	14	positive	positive	ADJ
abr-75	30	15	accounting	accounting	NOUN
abr-75	30	16	theory	theory	NOUN
abr-75	30	17	assumption	assumption	NOUN
abr-75	30	18	that	that	SCONJ
abr-75	30	19	managers	manager	NOUN
abr-75	30	20	will	will	AUX
abr-75	30	21	act	act	VERB
abr-75	30	22	opportunistically	opportunistically	ADV
abr-75	30	23	in	in	ADP
abr-75	30	24	their	their	PRON
abr-75	30	25	own	own	ADJ
abr-75	30	26	self	self	NOUN
abr-75	30	27	-	-	PUNCT
abr-75	30	28	interest	interest	NOUN
abr-75	30	29	when	when	SCONJ
abr-75	30	30	adopting	adopt	VERB
abr-75	30	31	reporting	reporting	NOUN
abr-75	30	32	methods	method	NOUN
abr-75	30	33	.	.	PUNCT
abr-75	31	1	the	the	DET
abr-75	31	2	choice	choice	NOUN
abr-75	31	3	between	between	ADP
abr-75	31	4	the	the	DET
abr-75	31	5	temporal	temporal	ADJ
abr-75	31	6	rate	rate	NOUN
abr-75	31	7	method	method	NOUN
abr-75	31	8	and	and	CCONJ
abr-75	31	9	the	the	DET
abr-75	31	10	current	current	ADJ
abr-75	31	11	rate	rate	NOUN
abr-75	31	12	method	method	NOUN
abr-75	31	13	depends	depend	VERB
abr-75	31	14	on	on	ADP
abr-75	31	15	the	the	DET
abr-75	31	16	identification	identification	NOUN
abr-75	31	17	of	of	ADP
abr-75	31	18	the	the	DET
abr-75	31	19	functional	functional	ADJ
abr-75	31	20	currency	currency	NOUN
abr-75	31	21	of	of	ADP
abr-75	31	22	a	a	DET
abr-75	31	23	foreign	foreign	ADJ
abr-75	31	24	subsidiary	subsidiary	NOUN
abr-75	31	25	.	.	PUNCT
abr-75	32	1	this	this	DET
abr-75	32	2	choice	choice	NOUN
abr-75	32	3	is	be	AUX
abr-75	32	4	made	make	VERB
abr-75	32	5	by	by	ADP
abr-75	32	6	managers	manager	NOUN
abr-75	32	7	based	base	VERB
abr-75	32	8	on	on	ADP
abr-75	32	9	six	six	NUM
abr-75	32	10	gaap	gaap	NOUN
abr-75	32	11	criteria	criterion	NOUN
abr-75	32	12	.	.	PUNCT
abr-75	33	1	managers	manager	NOUN
abr-75	33	2	can	can	AUX
abr-75	33	3	generally	generally	ADV
abr-75	33	4	manipulate	manipulate	VERB
abr-75	33	5	the	the	DET
abr-75	33	6	functional	functional	ADJ
abr-75	33	7	currency	currency	NOUN
abr-75	33	8	choice	choice	NOUN
abr-75	33	9	,	,	PUNCT
abr-75	33	10	and	and	CCONJ
abr-75	33	11	thereby	thereby	ADV
abr-75	33	12	determine	determine	VERB
abr-75	33	13	whether	whether	SCONJ
abr-75	33	14	the	the	DET
abr-75	33	15	temporal	temporal	ADJ
abr-75	33	16	rate	rate	NOUN
abr-75	33	17	method	method	NOUN
abr-75	33	18	or	or	CCONJ
abr-75	33	19	the	the	DET
abr-75	33	20	current	current	ADJ
abr-75	33	21	rate	rate	NOUN
abr-75	33	22	method	method	NOUN
abr-75	33	23	will	will	AUX
abr-75	33	24	be	be	AUX
abr-75	33	25	used	use	VERB
abr-75	33	26	for	for	ADP
abr-75	33	27	translation	translation	NOUN
abr-75	33	28	.	.	PUNCT
abr-75	34	1	in	in	ADP
abr-75	34	2	the	the	DET
abr-75	34	3	game	game	NOUN
abr-75	34	4	model	model	NOUN
abr-75	34	5	,	,	PUNCT
abr-75	34	6	a	a	DET
abr-75	34	7	manager	manager	NOUN
abr-75	34	8	could	could	AUX
abr-75	34	9	decide	decide	VERB
abr-75	34	10	where	where	SCONJ
abr-75	34	11	to	to	PART
abr-75	34	12	locate	locate	VERB
abr-75	34	13	investments	investment	NOUN
abr-75	34	14	and	and	CCONJ
abr-75	34	15	which	which	DET
abr-75	34	16	translation	translation	NOUN
abr-75	34	17	method	method	NOUN
abr-75	34	18	to	to	PART
abr-75	34	19	use	use	VERB
abr-75	34	20	.	.	PUNCT
abr-75	35	1	they	they	PRON
abr-75	35	2	could	could	AUX
abr-75	35	3	pick	pick	VERB
abr-75	35	4	a	a	DET
abr-75	35	5	low	low	ADJ
abr-75	35	6	growth	growth	NOUN
abr-75	35	7	environment	environment	NOUN
abr-75	35	8	(	(	PUNCT
abr-75	35	9	a	a	DET
abr-75	35	10	developed	develop	VERB
abr-75	35	11	country	country	NOUN
abr-75	35	12	)	)	PUNCT
abr-75	35	13	or	or	CCONJ
abr-75	35	14	a	a	DET
abr-75	35	15	high	high	ADJ
abr-75	35	16	growth	growth	NOUN
abr-75	35	17	environment	environment	NOUN
abr-75	35	18	(	(	PUNCT
abr-75	35	19	a	a	DET
abr-75	35	20	developing	develop	VERB
abr-75	35	21	country	country	NOUN
abr-75	35	22	)	)	PUNCT
abr-75	35	23	.	.	PUNCT
abr-75	36	1	there	there	PRON
abr-75	36	2	were	be	VERB
abr-75	36	3	four	four	NUM
abr-75	36	4	actual	actual	ADJ
abr-75	36	5	outcomes	outcome	NOUN
abr-75	36	6	,	,	PUNCT
abr-75	36	7	unknown	unknown	ADJ
abr-75	36	8	to	to	ADP
abr-75	36	9	the	the	DET
abr-75	36	10	manager	manager	NOUN
abr-75	36	11	when	when	SCONJ
abr-75	36	12	the	the	DET
abr-75	36	13	investment	investment	NOUN
abr-75	36	14	and	and	CCONJ
abr-75	36	15	accounting	accounting	NOUN
abr-75	36	16	choice	choice	NOUN
abr-75	36	17	was	be	AUX
abr-75	36	18	made	make	VERB
abr-75	36	19	:	:	PUNCT
abr-75	36	20	large	large	ADJ
abr-75	36	21	or	or	CCONJ
abr-75	36	22	small	small	ADJ
abr-75	36	23	appreciation	appreciation	NOUN
abr-75	36	24	of	of	ADP
abr-75	36	25	currency	currency	NOUN
abr-75	36	26	and	and	CCONJ
abr-75	36	27	large	large	ADJ
abr-75	36	28	or	or	CCONJ
abr-75	36	29	small	small	ADJ
abr-75	36	30	depreciation	depreciation	NOUN
abr-75	36	31	of	of	ADP
abr-75	36	32	currency	currency	NOUN
abr-75	36	33	.	.	PUNCT
abr-75	37	1	the	the	DET
abr-75	37	2	study	study	NOUN
abr-75	37	3	concludes	conclude	VERB
abr-75	37	4	that	that	SCONJ
abr-75	37	5	managers	manager	NOUN
abr-75	37	6	would	would	AUX
abr-75	37	7	opportunistically	opportunistically	ADV
abr-75	37	8	adopt	adopt	VERB
abr-75	37	9	the	the	DET
abr-75	37	10	current	current	ADJ
abr-75	37	11	rate	rate	NOUN
abr-75	37	12	method	method	NOUN
abr-75	37	13	when	when	SCONJ
abr-75	37	14	manager	manager	NOUN
abr-75	37	15	compensation	compensation	NOUN
abr-75	37	16	is	be	AUX
abr-75	37	17	a	a	DET
abr-75	37	18	function	function	NOUN
abr-75	37	19	of	of	ADP
abr-75	37	20	reported	report	VERB
abr-75	37	21	earnings	earning	NOUN
abr-75	37	22	,	,	PUNCT
abr-75	37	23	and	and	CCONJ
abr-75	37	24	the	the	DET
abr-75	37	25	temporal	temporal	ADJ
abr-75	37	26	rate	rate	NOUN
abr-75	37	27	method	method	NOUN
abr-75	37	28	when	when	SCONJ
abr-75	37	29	manager	manager	NOUN
abr-75	37	30	compensation	compensation	NOUN
abr-75	37	31	takes	take	VERB
abr-75	37	32	the	the	DET
abr-75	37	33	form	form	NOUN
abr-75	37	34	of	of	ADP
abr-75	37	35	stock	stock	NOUN
abr-75	37	36	options	option	NOUN
abr-75	37	37	.	.	PUNCT
abr-75	38	1	(	(	PUNCT
abr-75	38	2	louis	louis	NOUN
abr-75	38	3	,	,	PUNCT
abr-75	38	4	2003	2003	NUM
abr-75	38	5	)	)	PUNCT
abr-75	38	6	empirically	empirically	ADV
abr-75	38	7	examined	examine	VERB
abr-75	38	8	the	the	DET
abr-75	38	9	association	association	NOUN
abr-75	38	10	between	between	ADP
abr-75	38	11	change	change	NOUN
abr-75	38	12	in	in	ADP
abr-75	38	13	firm	firm	ADJ
abr-75	38	14	value	value	NOUN
abr-75	38	15	and	and	CCONJ
abr-75	38	16	the	the	DET
abr-75	38	17	foreign	foreign	ADJ
abr-75	38	18	translation	translation	NOUN
abr-75	38	19	adjustment	adjustment	NOUN
abr-75	38	20	for	for	ADP
abr-75	38	21	manufacturing	manufacturing	NOUN
abr-75	38	22	firms	firm	NOUN
abr-75	38	23	.	.	PUNCT
abr-75	39	1	the	the	DET
abr-75	39	2	research	research	NOUN
abr-75	39	3	design	design	NOUN
abr-75	39	4	was	be	AUX
abr-75	39	5	based	base	VERB
abr-75	39	6	on	on	ADP
abr-75	39	7	a	a	DET
abr-75	39	8	regression	regression	NOUN
abr-75	39	9	of	of	ADP
abr-75	39	10	two	two	NUM
abr-75	39	11	independent	independent	ADJ
abr-75	39	12	variables	variable	NOUN
abr-75	39	13	,	,	PUNCT
abr-75	39	14	reported	report	VERB
abr-75	39	15	net	net	ADJ
abr-75	39	16	income	income	NOUN
abr-75	39	17	and	and	CCONJ
abr-75	39	18	the	the	DET
abr-75	39	19	changed	change	VERB
abr-75	39	20	in	in	ADP
abr-75	39	21	the	the	DET
abr-75	39	22	change	change	NOUN
abr-75	39	23	in	in	ADP
abr-75	39	24	translation	translation	NOUN
abr-75	39	25	adjustment	adjustment	NOUN
abr-75	39	26	against	against	ADP
abr-75	39	27	fiscal	fiscal	ADJ
abr-75	39	28	year	year	NOUN
abr-75	39	29	return	return	NOUN
abr-75	39	30	as	as	ADP
abr-75	39	31	the	the	DET
abr-75	39	32	dependent	dependent	ADJ
abr-75	39	33	variable	variable	NOUN
abr-75	39	34	.	.	PUNCT
abr-75	40	1	the	the	DET
abr-75	40	2	sample	sample	NOUN
abr-75	40	3	consisted	consist	VERB
abr-75	40	4	of	of	ADP
abr-75	40	5	multinational	multinational	ADJ
abr-75	40	6	manufacturing	manufacturing	NOUN
abr-75	40	7	firms	firm	NOUN
abr-75	40	8	that	that	PRON
abr-75	40	9	had	have	VERB
abr-75	40	10	a	a	DET
abr-75	40	11	nonzero	nonzero	ADJ
abr-75	40	12	cumulative	cumulative	ADJ
abr-75	40	13	translation	translation	NOUN
abr-75	40	14	adjustment	adjustment	NOUN
abr-75	40	15	,	,	PUNCT
abr-75	40	16	a	a	DET
abr-75	40	17	total	total	NOUN
abr-75	40	18	of	of	ADP
abr-75	40	19	4,972	4,972	NUM
abr-75	40	20	observations	observation	NOUN
abr-75	40	21	over	over	ADP
abr-75	40	22	the	the	DET
abr-75	40	23	study	study	NOUN
abr-75	40	24	period	period	NOUN
abr-75	40	25	1985	1985	NUM
abr-75	40	26	-	-	SYM
abr-75	40	27	2001	2001	NUM
abr-75	40	28	.	.	PUNCT
abr-75	41	1	for	for	ADP
abr-75	41	2	firms	firm	NOUN
abr-75	41	3	in	in	ADP
abr-75	41	4	the	the	DET
abr-75	41	5	manufacturing	manufacturing	NOUN
abr-75	41	6	sector	sector	NOUN
abr-75	41	7	,	,	PUNCT
abr-75	41	8	accounting	accounting	NOUN
abr-75	41	9	rules	rule	NOUN
abr-75	41	10	for	for	ADP
abr-75	41	11	currency	currency	NOUN
abr-75	41	12	translation	translation	NOUN
abr-75	41	13	usually	usually	ADV
abr-75	41	14	result	result	VERB
abr-75	41	15	in	in	ADP
abr-75	41	16	financial	financial	ADJ
abr-75	41	17	statement	statement	NOUN
abr-75	41	18	numbers	number	NOUN
abr-75	41	19	opposite	opposite	ADJ
abr-75	41	20	to	to	ADP
abr-75	41	21	the	the	DET
abr-75	41	22	economic	economic	ADJ
abr-75	41	23	effects	effect	NOUN
abr-75	41	24	of	of	ADP
abr-75	41	25	exchange	exchange	NOUN
abr-75	41	26	rate	rate	NOUN
abr-75	41	27	variations	variation	NOUN
abr-75	41	28	.	.	PUNCT
abr-75	42	1	thus	thus	ADV
abr-75	42	2	,	,	PUNCT
abr-75	42	3	the	the	DET
abr-75	42	4	translation	translation	NOUN
abr-75	42	5	adjustment	adjustment	NOUN
abr-75	42	6	was	be	AUX
abr-75	42	7	found	find	VERB
abr-75	42	8	to	to	PART
abr-75	42	9	be	be	AUX
abr-75	42	10	associated	associate	VERB
abr-75	42	11	with	with	ADP
abr-75	42	12	a	a	DET
abr-75	42	13	loss	loss	NOUN
abr-75	42	14	of	of	ADP
abr-75	42	15	value	value	NOUN
abr-75	42	16	instead	instead	ADV
abr-75	42	17	of	of	ADP
abr-75	42	18	an	an	DET
abr-75	42	19	increase	increase	NOUN
abr-75	42	20	in	in	ADP
abr-75	42	21	value	value	NOUN
abr-75	42	22	.	.	PUNCT
abr-75	43	1	in	in	ADP
abr-75	43	2	another	another	DET
abr-75	43	3	empirical	empirical	ADJ
abr-75	43	4	study	study	NOUN
abr-75	43	5	,	,	PUNCT
abr-75	43	6	(	(	PUNCT
abr-75	43	7	pinto	pinto	NOUN
abr-75	43	8	,	,	PUNCT
abr-75	43	9	2005	2005	NUM
abr-75	43	10	)	)	PUNCT
abr-75	43	11	tested	test	VERB
abr-75	43	12	the	the	DET
abr-75	43	13	value	value	NOUN
abr-75	43	14	relevance	relevance	NOUN
abr-75	43	15	of	of	ADP
abr-75	43	16	foreign	foreign	ADJ
abr-75	43	17	currency	currency	NOUN
abr-75	43	18	translation	translation	NOUN
abr-75	43	19	adjustments	adjustment	NOUN
abr-75	43	20	in	in	ADP
abr-75	43	21	an	an	DET
abr-75	43	22	earnings	earning	NOUN
abr-75	43	23	and	and	CCONJ
abr-75	43	24	book	book	NOUN
abr-75	43	25	value	value	NOUN
abr-75	43	26	model	model	NOUN
abr-75	43	27	.	.	PUNCT
abr-75	44	1	an	an	DET
abr-75	44	2	equity	equity	NOUN
abr-75	44	3	evaluation	evaluation	NOUN
abr-75	44	4	model	model	NOUN
abr-75	44	5	was	be	AUX
abr-75	44	6	used	use	VERB
abr-75	44	7	in	in	ADP
abr-75	44	8	which	which	PRON
abr-75	44	9	the	the	DET
abr-75	44	10	market	market	NOUN
abr-75	44	11	value	value	NOUN
abr-75	44	12	of	of	ADP
abr-75	44	13	equity	equity	NOUN
abr-75	44	14	is	be	AUX
abr-75	44	15	the	the	DET
abr-75	44	16	dependent	dependent	ADJ
abr-75	44	17	variable	variable	NOUN
abr-75	44	18	with	with	ADP
abr-75	44	19	book	book	NOUN
abr-75	44	20	value	value	NOUN
abr-75	44	21	of	of	ADP
abr-75	44	22	equity	equity	NOUN
abr-75	44	23	and	and	CCONJ
abr-75	44	24	net	net	ADJ
abr-75	44	25	income	income	NOUN
abr-75	44	26	as	as	ADP
abr-75	44	27	the	the	DET
abr-75	44	28	independent	independent	ADJ
abr-75	44	29	variables	variable	NOUN
abr-75	44	30	.	.	PUNCT
abr-75	45	1	the	the	DET
abr-75	45	2	study	study	NOUN
abr-75	45	3	observed	observe	VERB
abr-75	45	4	that	that	SCONJ
abr-75	45	5	foreign	foreign	ADJ
abr-75	45	6	currency	currency	NOUN
abr-75	45	7	translation	translation	NOUN
abr-75	45	8	adjustments	adjustment	NOUN
abr-75	45	9	are	be	AUX
abr-75	45	10	significantly	significantly	ADV
abr-75	45	11	value	value	NOUN
abr-75	45	12	relevant	relevant	ADJ
abr-75	45	13	when	when	SCONJ
abr-75	45	14	their	their	PRON
abr-75	45	15	parameter	parameter	NOUN
abr-75	45	16	estimates	estimate	NOUN
abr-75	45	17	are	be	AUX
abr-75	45	18	allowed	allow	VERB
abr-75	45	19	to	to	PART
abr-75	45	20	vary	vary	VERB
abr-75	45	21	in	in	ADP
abr-75	45	22	the	the	DET
abr-75	45	23	cross	cross	NOUN
abr-75	45	24	-	-	NOUN
abr-75	45	25	section	section	NOUN
abr-75	45	26	.	.	PUNCT
abr-75	46	1	(	(	PUNCT
abr-75	46	2	kwon	kwon	PROPN
abr-75	46	3	,	,	PUNCT
abr-75	46	4	2005	2005	NUM
abr-75	46	5	)	)	PUNCT
abr-75	46	6	tested	test	VERB
abr-75	46	7	whether	whether	SCONJ
abr-75	46	8	local	local	ADJ
abr-75	46	9	investors	investor	NOUN
abr-75	46	10	price	price	VERB
abr-75	46	11	foreign	foreign	ADJ
abr-75	46	12	exchange	exchange	NOUN
abr-75	46	13	risk	risk	NOUN
abr-75	46	14	differently	differently	ADV
abr-75	46	15	than	than	ADP
abr-75	46	16	foreign	foreign	ADJ
abr-75	46	17	investors	investor	NOUN
abr-75	46	18	.	.	PUNCT
abr-75	47	1	american	american	ADJ
abr-75	47	2	depositary	depositary	ADJ
abr-75	47	3	receipts	receipt	NOUN
abr-75	47	4	(	(	PUNCT
abr-75	47	5	adrs	adr	NOUN
abr-75	47	6	)	)	PUNCT
abr-75	47	7	were	be	AUX
abr-75	47	8	used	use	VERB
abr-75	47	9	to	to	PART
abr-75	47	10	differentiate	differentiate	VERB
abr-75	47	11	between	between	ADP
abr-75	47	12	the	the	DET
abr-75	47	13	two	two	NUM
abr-75	47	14	investor	investor	NOUN
abr-75	47	15	groups	group	NOUN
abr-75	47	16	.	.	PUNCT
abr-75	48	1	the	the	DET
abr-75	48	2	key	key	NOUN
abr-75	48	3	was	be	AUX
abr-75	48	4	to	to	PART
abr-75	48	5	observe	observe	VERB
abr-75	48	6	the	the	DET
abr-75	48	7	rate	rate	NOUN
abr-75	48	8	of	of	ADP
abr-75	48	9	return	return	NOUN
abr-75	48	10	of	of	ADP
abr-75	48	11	an	an	DET
abr-75	48	12	adr	adr	PROPN
abr-75	48	13	and	and	CCONJ
abr-75	48	14	compare	compare	VERB
abr-75	48	15	it	it	PRON
abr-75	48	16	with	with	ADP
abr-75	48	17	the	the	DET
abr-75	48	18	expected	expect	VERB
abr-75	48	19	rate	rate	NOUN
abr-75	48	20	of	of	ADP
abr-75	48	21	return	return	NOUN
abr-75	48	22	,	,	PUNCT
abr-75	48	23	using	use	VERB
abr-75	48	24	a	a	DET
abr-75	48	25	model	model	NOUN
abr-75	48	26	in	in	ADP
abr-75	48	27	which	which	PRON
abr-75	48	28	the	the	DET
abr-75	48	29	expected	expect	VERB
abr-75	48	30	rate	rate	NOUN
abr-75	48	31	of	of	ADP
abr-75	48	32	return	return	NOUN
abr-75	48	33	equals	equal	VERB
abr-75	48	34	the	the	DET
abr-75	48	35	observed	observe	VERB
abr-75	48	36	rate	rate	NOUN
abr-75	48	37	of	of	ADP
abr-75	48	38	return	return	NOUN
abr-75	48	39	minus	minus	ADP
abr-75	48	40	the	the	DET
abr-75	48	41	sum	sum	NOUN
abr-75	48	42	of	of	ADP
abr-75	48	43	the	the	DET
abr-75	48	44	rate	rate	NOUN
abr-75	48	45	of	of	ADP
abr-75	48	46	return	return	NOUN
abr-75	48	47	on	on	ADP
abr-75	48	48	the	the	DET
abr-75	48	49	underlying	underlie	VERB
abr-75	48	50	share	share	NOUN
abr-75	48	51	and	and	CCONJ
abr-75	48	52	the	the	DET
abr-75	48	53	exchange	exchange	NOUN
abr-75	48	54	rate	rate	NOUN
abr-75	48	55	in	in	ADP
abr-75	48	56	us	us	PROPN
abr-75	48	57	dollars	dollar	NOUN
abr-75	48	58	per	per	ADP
abr-75	48	59	foreign	foreign	ADJ
abr-75	48	60	currency	currency	NOUN
abr-75	48	61	unit	unit	NOUN
abr-75	48	62	.	.	PUNCT
abr-75	49	1	the	the	DET
abr-75	49	2	study	study	NOUN
abr-75	49	3	showed	show	VERB
abr-75	49	4	that	that	SCONJ
abr-75	49	5	foreign	foreign	ADJ
abr-75	49	6	investors	investor	NOUN
abr-75	49	7	generally	generally	ADV
abr-75	49	8	price	price	VERB
abr-75	49	9	exchange	exchange	NOUN
abr-75	49	10	risk	risk	NOUN
abr-75	49	11	differently	differently	ADV
abr-75	49	12	from	from	ADP
abr-75	49	13	local	local	ADJ
abr-75	49	14	investors	investor	NOUN
abr-75	49	15	,	,	PUNCT
abr-75	49	16	and	and	CCONJ
abr-75	49	17	that	that	SCONJ
abr-75	49	18	the	the	DET
abr-75	49	19	source	source	NOUN
abr-75	49	20	and	and	CCONJ
abr-75	49	21	magnitude	magnitude	NOUN
abr-75	49	22	of	of	ADP
abr-75	49	23	differences	difference	NOUN
abr-75	49	24	in	in	ADP
abr-75	49	25	exchange	exchange	NOUN
abr-75	49	26	risk	risk	NOUN
abr-75	49	27	pricing	pricing	NOUN
abr-75	49	28	vary	vary	VERB
abr-75	49	29	significantly	significantly	ADV
abr-75	49	30	across	across	ADP
abr-75	49	31	countries	country	NOUN
abr-75	49	32	.	.	PUNCT
abr-75	50	1	(	(	PUNCT
abr-75	50	2	iatridis	iatridis	PROPN
abr-75	50	3	et	et	PROPN
abr-75	50	4	al	al	PROPN
abr-75	50	5	.	.	PROPN
abr-75	50	6	,	,	PUNCT
abr-75	50	7	2005a	2005a	NUM
abr-75	50	8	)	)	PUNCT
abr-75	50	9	studied	study	VERB
abr-75	50	10	the	the	DET
abr-75	50	11	motives	motive	NOUN
abr-75	50	12	of	of	ADP
abr-75	50	13	managements	management	NOUN
abr-75	50	14	of	of	ADP
abr-75	50	15	u.k	u.k	PROPN
abr-75	50	16	.	.	PROPN
abr-75	50	17	firms	firm	NOUN
abr-75	50	18	in	in	ADP
abr-75	50	19	early	early	ADJ
abr-75	50	20	adoption	adoption	NOUN
abr-75	50	21	or	or	CCONJ
abr-75	50	22	deferment	deferment	NOUN
abr-75	50	23	of	of	ADP
abr-75	50	24	ssap	ssap	NOUN
abr-75	50	25	20	20	NUM
abr-75	50	26	“	"	PUNCT
abr-75	50	27	foreign	foreign	ADJ
abr-75	50	28	currency	currency	NOUN
abr-75	50	29	translation	translation	NOUN
abr-75	50	30	.	.	PUNCT
abr-75	50	31	”	"	PUNCT
abr-75	51	1	the	the	DET
abr-75	51	2	study	study	NOUN
abr-75	51	3	used	use	VERB
abr-75	51	4	the	the	DET
abr-75	51	5	empirical	empirical	ADJ
abr-75	51	6	and	and	CCONJ
abr-75	51	7	theoretical	theoretical	ADJ
abr-75	51	8	findings	finding	NOUN
abr-75	51	9	of	of	ADP
abr-75	51	10	other	other	ADJ
abr-75	51	11	studies	study	NOUN
abr-75	51	12	to	to	PART
abr-75	51	13	form	form	VERB
abr-75	51	14	a	a	DET
abr-75	51	15	conceptual	conceptual	ADJ
abr-75	51	16	framework	framework	NOUN
abr-75	51	17	which	which	PRON
abr-75	51	18	,	,	PUNCT
abr-75	51	19	in	in	ADP
abr-75	51	20	part	part	NOUN
abr-75	51	21	,	,	PUNCT
abr-75	51	22	observed	observe	VERB
abr-75	51	23	that	that	SCONJ
abr-75	51	24	the	the	DET
abr-75	51	25	timing	timing	NOUN
abr-75	51	26	of	of	ADP
abr-75	51	27	the	the	DET
abr-75	51	28	adoption	adoption	NOUN
abr-75	51	29	was	be	AUX
abr-75	51	30	a	a	DET
abr-75	51	31	matter	matter	NOUN
abr-75	51	32	related	relate	VERB
abr-75	51	33	to	to	ADP
abr-75	51	34	the	the	DET
abr-75	51	35	objectives	objective	NOUN
abr-75	51	36	of	of	ADP
abr-75	51	37	the	the	DET
abr-75	51	38	managers	manager	NOUN
abr-75	51	39	in	in	ADP
abr-75	51	40	consideration	consideration	NOUN
abr-75	51	41	of	of	ADP
abr-75	51	42	market	market	NOUN
abr-75	51	43	and	and	CCONJ
abr-75	51	44	economic	economic	ADJ
abr-75	51	45	conditions	condition	NOUN
abr-75	51	46	.	.	PUNCT
abr-75	52	1	further	far	ADV
abr-75	52	2	,	,	PUNCT
abr-75	52	3	income	income	NOUN
abr-75	52	4	smoothing	smoothing	NOUN
abr-75	52	5	was	be	AUX
abr-75	52	6	possible	possible	ADJ
abr-75	52	7	because	because	SCONJ
abr-75	52	8	of	of	ADP
abr-75	52	9	the	the	DET
abr-75	52	10	flexibility	flexibility	NOUN
abr-75	52	11	in	in	ADP
abr-75	52	12	financial	financial	ADJ
abr-75	52	13	reporting	reporting	NOUN
abr-75	52	14	,	,	PUNCT
abr-75	52	15	but	but	CCONJ
abr-75	52	16	could	could	AUX
abr-75	52	17	be	be	AUX
abr-75	52	18	mitigated	mitigate	VERB
abr-75	52	19	by	by	ADP
abr-75	52	20	appropriate	appropriate	ADJ
abr-75	52	21	standardization	standardization	NOUN
abr-75	52	22	of	of	ADP
abr-75	52	23	accounting	accounting	NOUN
abr-75	52	24	practice	practice	NOUN
abr-75	52	25	.	.	PUNCT
abr-75	53	1	holt	holt	PROPN
abr-75	53	2	advances	advance	NOUN
abr-75	53	3	in	in	ADP
abr-75	53	4	business	business	NOUN
abr-75	53	5	research	research	NOUN
abr-75	53	6	2011	2011	NUM
abr-75	53	7	,	,	PUNCT
abr-75	53	8	vol	vol	NOUN
abr-75	53	9	.	.	PROPN
abr-75	54	1	2	2	NUM
abr-75	54	2	,	,	PUNCT
abr-75	54	3	no	no	INTJ
abr-75	54	4	.	.	NOUN
abr-75	54	5	1	1	NUM
abr-75	54	6	,	,	PUNCT
abr-75	54	7	231	231	NUM
abr-75	54	8	-	-	SYM
abr-75	54	9	237	237	NUM
abr-75	54	10	233	233	NUM
abr-75	54	11	(	(	PUNCT
abr-75	54	12	iatridis	iatridis	NOUN
abr-75	54	13	,	,	PUNCT
abr-75	54	14	2005b	2005b	NUM
abr-75	54	15	)	)	PUNCT
abr-75	54	16	empirically	empirically	ADV
abr-75	54	17	studied	study	VERB
abr-75	54	18	the	the	DET
abr-75	54	19	u.k	u.k	PROPN
abr-75	54	20	.	.	PROPN
abr-75	54	21	stock	stock	NOUN
abr-75	54	22	market	market	NOUN
abr-75	54	23	response	response	NOUN
abr-75	54	24	to	to	ADP
abr-75	54	25	the	the	DET
abr-75	54	26	implementation	implementation	NOUN
abr-75	54	27	of	of	ADP
abr-75	54	28	the	the	DET
abr-75	54	29	1983	1983	NUM
abr-75	54	30	u.k	u.k	PROPN
abr-75	54	31	.	.	PROPN
abr-75	54	32	statement	statement	NOUN
abr-75	54	33	of	of	ADP
abr-75	54	34	standard	standard	ADJ
abr-75	54	35	accounting	accounting	NOUN
abr-75	54	36	practice	practice	NOUN
abr-75	54	37	(	(	PUNCT
abr-75	54	38	ssap	ssap	NOUN
abr-75	54	39	)	)	PUNCT
abr-75	54	40	no	no	INTJ
abr-75	54	41	.	.	NOUN
abr-75	54	42	20	20	NUM
abr-75	54	43	.	.	PUNCT
abr-75	55	1	the	the	DET
abr-75	55	2	stock	stock	NOUN
abr-75	55	3	market	market	NOUN
abr-75	55	4	appeared	appear	VERB
abr-75	55	5	to	to	PART
abr-75	55	6	have	have	AUX
abr-75	55	7	anticipated	anticipate	VERB
abr-75	55	8	the	the	DET
abr-75	55	9	implementation	implementation	NOUN
abr-75	55	10	of	of	ADP
abr-75	55	11	ssap	ssap	NOUN
abr-75	55	12	20	20	NUM
abr-75	55	13	.	.	PUNCT
abr-75	56	1	there	there	PRON
abr-75	56	2	was	be	VERB
abr-75	56	3	a	a	DET
abr-75	56	4	positive	positive	ADJ
abr-75	56	5	stock	stock	NOUN
abr-75	56	6	market	market	NOUN
abr-75	56	7	response	response	NOUN
abr-75	56	8	in	in	ADP
abr-75	56	9	the	the	DET
abr-75	56	10	official	official	ADJ
abr-75	56	11	year	year	NOUN
abr-75	56	12	of	of	ADP
abr-75	56	13	adoption	adoption	NOUN
abr-75	56	14	,	,	PUNCT
abr-75	56	15	resulting	result	VERB
abr-75	56	16	from	from	ADP
abr-75	56	17	the	the	DET
abr-75	56	18	income	income	NOUN
abr-75	56	19	-	-	PUNCT
abr-75	56	20	stabilizing	stabilize	VERB
abr-75	56	21	effects	effect	NOUN
abr-75	56	22	of	of	ADP
abr-75	56	23	the	the	DET
abr-75	56	24	standard	standard	NOUN
abr-75	56	25	.	.	PUNCT
abr-75	57	1	the	the	DET
abr-75	57	2	study	study	NOUN
abr-75	57	3	also	also	ADV
abr-75	57	4	observed	observe	VERB
abr-75	57	5	a	a	DET
abr-75	57	6	significant	significant	ADJ
abr-75	57	7	relationship	relationship	NOUN
abr-75	57	8	between	between	ADP
abr-75	57	9	stock	stock	NOUN
abr-75	57	10	returns	return	NOUN
abr-75	57	11	and	and	CCONJ
abr-75	57	12	the	the	DET
abr-75	57	13	accounting	accounting	NOUN
abr-75	57	14	measures	measure	NOUN
abr-75	57	15	in	in	ADP
abr-75	57	16	the	the	DET
abr-75	57	17	actual	actual	ADJ
abr-75	57	18	adoption	adoption	NOUN
abr-75	57	19	period	period	NOUN
abr-75	57	20	of	of	ADP
abr-75	57	21	the	the	DET
abr-75	57	22	aggregate	aggregate	ADJ
abr-75	57	23	set	set	NOUN
abr-75	57	24	of	of	ADP
abr-75	57	25	adopters	adopter	NOUN
abr-75	57	26	.	.	PUNCT
abr-75	58	1	(	(	PUNCT
abr-75	58	2	iatridis	iatridis	PROPN
abr-75	58	3	et	et	PROPN
abr-75	58	4	al	al	PROPN
abr-75	58	5	.	.	PROPN
abr-75	58	6	,	,	PUNCT
abr-75	58	7	2006	2006	NUM
abr-75	58	8	)	)	PUNCT
abr-75	58	9	found	find	VERB
abr-75	58	10	that	that	SCONJ
abr-75	58	11	early	early	ADJ
abr-75	58	12	adopters	adopter	NOUN
abr-75	58	13	of	of	ADP
abr-75	58	14	the	the	DET
abr-75	58	15	u.k	u.k	PROPN
abr-75	58	16	.	.	PROPN
abr-75	58	17	statement	statement	NOUN
abr-75	58	18	of	of	ADP
abr-75	58	19	standard	standard	ADJ
abr-75	58	20	accounting	accounting	NOUN
abr-75	58	21	practice	practice	NOUN
abr-75	58	22	no	no	NOUN
abr-75	58	23	.	.	NOUN
abr-75	58	24	20	20	NUM
abr-75	58	25	were	be	AUX
abr-75	58	26	generally	generally	ADV
abr-75	58	27	larger	large	ADJ
abr-75	58	28	firms	firm	NOUN
abr-75	58	29	.	.	PUNCT
abr-75	59	1	managements	management	NOUN
abr-75	59	2	tended	tend	VERB
abr-75	59	3	to	to	PART
abr-75	59	4	adopt	adopt	VERB
abr-75	59	5	when	when	SCONJ
abr-75	59	6	the	the	DET
abr-75	59	7	adverse	adverse	ADJ
abr-75	59	8	economic	economic	ADJ
abr-75	59	9	consequences	consequence	NOUN
abr-75	59	10	of	of	ADP
abr-75	59	11	adoption	adoption	NOUN
abr-75	59	12	were	be	AUX
abr-75	59	13	likely	likely	ADJ
abr-75	59	14	to	to	PART
abr-75	59	15	be	be	AUX
abr-75	59	16	minimal	minimal	ADJ
abr-75	59	17	.	.	PUNCT
abr-75	60	1	they	they	PRON
abr-75	60	2	deferred	defer	VERB
abr-75	60	3	adoption	adoption	NOUN
abr-75	60	4	of	of	ADP
abr-75	60	5	the	the	DET
abr-75	60	6	standard	standard	NOUN
abr-75	60	7	to	to	PART
abr-75	60	8	influence	influence	VERB
abr-75	60	9	their	their	PRON
abr-75	60	10	financial	financial	ADJ
abr-75	60	11	performance	performance	NOUN
abr-75	60	12	.	.	PUNCT
abr-75	61	1	(	(	PUNCT
abr-75	61	2	liu	liu	PROPN
abr-75	61	3	,	,	PUNCT
abr-75	61	4	2006	2006	NUM
abr-75	61	5	)	)	PUNCT
abr-75	61	6	used	use	VERB
abr-75	61	7	an	an	DET
abr-75	61	8	accounting	accounting	NOUN
abr-75	61	9	-	-	PUNCT
abr-75	61	10	based	base	VERB
abr-75	61	11	equity	equity	NOUN
abr-75	61	12	valuation	valuation	NOUN
abr-75	61	13	model	model	NOUN
abr-75	61	14	for	for	ADP
abr-75	61	15	multinational	multinational	ADJ
abr-75	61	16	firms	firm	NOUN
abr-75	61	17	to	to	PART
abr-75	61	18	examine	examine	VERB
abr-75	61	19	the	the	DET
abr-75	61	20	forecasting	forecasting	NOUN
abr-75	61	21	and	and	CCONJ
abr-75	61	22	valuation	valuation	NOUN
abr-75	61	23	properties	property	NOUN
abr-75	61	24	of	of	ADP
abr-75	61	25	foreign	foreign	ADJ
abr-75	61	26	currency	currency	NOUN
abr-75	61	27	translation	translation	NOUN
abr-75	61	28	gains	gain	NOUN
abr-75	61	29	and	and	CCONJ
abr-75	61	30	losses	loss	NOUN
abr-75	61	31	.	.	PUNCT
abr-75	62	1	it	it	PRON
abr-75	62	2	found	find	VERB
abr-75	62	3	that	that	SCONJ
abr-75	62	4	translation	translation	NOUN
abr-75	62	5	gains	gain	NOUN
abr-75	62	6	and	and	CCONJ
abr-75	62	7	losses	loss	NOUN
abr-75	62	8	could	could	AUX
abr-75	62	9	be	be	AUX
abr-75	62	10	subdivided	subdivide	VERB
abr-75	62	11	into	into	ADP
abr-75	62	12	a	a	DET
abr-75	62	13	core	core	NOUN
abr-75	62	14	component	component	NOUN
abr-75	62	15	and	and	CCONJ
abr-75	62	16	a	a	DET
abr-75	62	17	transitory	transitory	ADJ
abr-75	62	18	component	component	NOUN
abr-75	62	19	.	.	PUNCT
abr-75	63	1	the	the	DET
abr-75	63	2	combined	combined	ADJ
abr-75	63	3	effect	effect	NOUN
abr-75	63	4	was	be	AUX
abr-75	63	5	that	that	SCONJ
abr-75	63	6	translation	translation	NOUN
abr-75	63	7	gains	gain	NOUN
abr-75	63	8	and	and	CCONJ
abr-75	63	9	losses	loss	NOUN
abr-75	63	10	were	be	AUX
abr-75	63	11	more	more	ADV
abr-75	63	12	transitory	transitory	ADJ
abr-75	63	13	than	than	ADP
abr-75	63	14	transitory	transitory	ADJ
abr-75	63	15	earnings	earning	NOUN
abr-75	63	16	.	.	PUNCT
abr-75	64	1	(	(	PUNCT
abr-75	64	2	chambers	chamber	NOUN
abr-75	64	3	et	et	PROPN
abr-75	64	4	al	al	PROPN
abr-75	64	5	,	,	PUNCT
abr-75	64	6	2007	2007	NUM
abr-75	64	7	)	)	PUNCT
abr-75	64	8	is	be	AUX
abr-75	64	9	an	an	DET
abr-75	64	10	empirical	empirical	ADJ
abr-75	64	11	study	study	NOUN
abr-75	64	12	which	which	PRON
abr-75	64	13	investigated	investigate	VERB
abr-75	64	14	the	the	DET
abr-75	64	15	relationship	relationship	NOUN
abr-75	64	16	between	between	ADP
abr-75	64	17	the	the	DET
abr-75	64	18	components	component	NOUN
abr-75	64	19	of	of	ADP
abr-75	64	20	other	other	ADJ
abr-75	64	21	comprehensive	comprehensive	ADJ
abr-75	64	22	income	income	NOUN
abr-75	64	23	and	and	CCONJ
abr-75	64	24	stock	stock	NOUN
abr-75	64	25	market	market	NOUN
abr-75	64	26	returns	return	NOUN
abr-75	64	27	.	.	PUNCT
abr-75	65	1	if	if	SCONJ
abr-75	65	2	the	the	DET
abr-75	65	3	transparency	transparency	NOUN
abr-75	65	4	required	require	VERB
abr-75	65	5	by	by	ADP
abr-75	65	6	sfas	sfas	NOUN
abr-75	65	7	#	#	SYM
abr-75	65	8	130	130	NUM
abr-75	65	9	made	make	VERB
abr-75	65	10	it	it	PRON
abr-75	65	11	easier	easy	ADJ
abr-75	65	12	for	for	SCONJ
abr-75	65	13	stock	stock	NOUN
abr-75	65	14	investors	investor	NOUN
abr-75	65	15	to	to	PART
abr-75	65	16	process	process	VERB
abr-75	65	17	relevant	relevant	ADJ
abr-75	65	18	information	information	NOUN
abr-75	65	19	,	,	PUNCT
abr-75	65	20	the	the	DET
abr-75	65	21	other	other	ADJ
abr-75	65	22	comprehensive	comprehensive	ADJ
abr-75	65	23	income	income	NOUN
abr-75	65	24	components	component	NOUN
abr-75	65	25	should	should	AUX
abr-75	65	26	be	be	AUX
abr-75	65	27	more	more	ADV
abr-75	65	28	associated	associate	VERB
abr-75	65	29	with	with	ADP
abr-75	65	30	stock	stock	NOUN
abr-75	65	31	market	market	NOUN
abr-75	65	32	returns	return	NOUN
abr-75	65	33	after	after	ADP
abr-75	65	34	sfas	sfas	NOUN
abr-75	65	35	#	#	SYM
abr-75	65	36	130	130	NUM
abr-75	65	37	than	than	ADP
abr-75	65	38	before	before	ADV
abr-75	65	39	.	.	PUNCT
abr-75	66	1	the	the	DET
abr-75	66	2	s&p	s&p	PROPN
abr-75	66	3	500	500	NUM
abr-75	66	4	index	index	NOUN
abr-75	66	5	was	be	AUX
abr-75	66	6	used	use	VERB
abr-75	66	7	as	as	ADP
abr-75	66	8	a	a	DET
abr-75	66	9	sample	sample	NOUN
abr-75	66	10	and	and	CCONJ
abr-75	66	11	regressions	regression	NOUN
abr-75	66	12	were	be	AUX
abr-75	66	13	performed	perform	VERB
abr-75	66	14	(	(	PUNCT
abr-75	66	15	with	with	ADP
abr-75	66	16	components	component	NOUN
abr-75	66	17	of	of	ADP
abr-75	66	18	the	the	DET
abr-75	66	19	other	other	ADJ
abr-75	66	20	comprehensive	comprehensive	ADJ
abr-75	66	21	income	income	NOUN
abr-75	66	22	as	as	ADP
abr-75	66	23	independent	independent	ADJ
abr-75	66	24	variables	variable	NOUN
abr-75	66	25	and	and	CCONJ
abr-75	66	26	stock	stock	NOUN
abr-75	66	27	market	market	NOUN
abr-75	66	28	returns	return	NOUN
abr-75	66	29	as	as	ADP
abr-75	66	30	the	the	DET
abr-75	66	31	dependent	dependent	ADJ
abr-75	66	32	variable	variable	NOUN
abr-75	66	33	)	)	PUNCT
abr-75	66	34	over	over	ADP
abr-75	66	35	ten	ten	NUM
abr-75	66	36	years	year	NOUN
abr-75	66	37	,	,	PUNCT
abr-75	66	38	four	four	NUM
abr-75	66	39	years	year	NOUN
abr-75	66	40	before	before	ADP
abr-75	66	41	sfas	sfas	NOUN
abr-75	66	42	130	130	NUM
abr-75	66	43	and	and	CCONJ
abr-75	66	44	six	six	NUM
abr-75	66	45	years	year	NOUN
abr-75	66	46	after	after	ADV
abr-75	66	47	.	.	PUNCT
abr-75	67	1	the	the	DET
abr-75	67	2	study	study	NOUN
abr-75	67	3	provided	provide	VERB
abr-75	67	4	evidence	evidence	NOUN
abr-75	67	5	that	that	SCONJ
abr-75	67	6	other	other	ADJ
abr-75	67	7	comprehensive	comprehensive	ADJ
abr-75	67	8	income	income	NOUN
abr-75	67	9	is	be	AUX
abr-75	67	10	priced	price	VERB
abr-75	67	11	by	by	ADP
abr-75	67	12	investors	investor	NOUN
abr-75	67	13	on	on	ADP
abr-75	67	14	a	a	DET
abr-75	67	15	dollar	dollar	NOUN
abr-75	67	16	-	-	PUNCT
abr-75	67	17	for	for	ADP
abr-75	67	18	-	-	PUNCT
abr-75	67	19	dollar	dollar	NOUN
abr-75	67	20	basis	basis	NOUN
abr-75	67	21	.	.	PUNCT
abr-75	68	1	two	two	NUM
abr-75	68	2	components	component	NOUN
abr-75	68	3	of	of	ADP
abr-75	68	4	other	other	ADJ
abr-75	68	5	comprehensive	comprehensive	ADJ
abr-75	68	6	income	income	NOUN
abr-75	68	7	,	,	PUNCT
abr-75	68	8	foreign	foreign	ADJ
abr-75	68	9	currency	currency	NOUN
abr-75	68	10	translation	translation	NOUN
abr-75	68	11	adjustment	adjustment	NOUN
abr-75	68	12	and	and	CCONJ
abr-75	68	13	unrealized	unrealized	ADJ
abr-75	68	14	gains	gain	NOUN
abr-75	68	15	and	and	CCONJ
abr-75	68	16	losses	loss	NOUN
abr-75	68	17	on	on	ADP
abr-75	68	18	available	available	ADJ
abr-75	68	19	-	-	PUNCT
abr-75	68	20	for	for	ADP
abr-75	68	21	-	-	PUNCT
abr-75	68	22	sale	sale	NOUN
abr-75	68	23	securities	security	NOUN
abr-75	68	24	,	,	PUNCT
abr-75	68	25	were	be	AUX
abr-75	68	26	found	find	VERB
abr-75	68	27	to	to	PART
abr-75	68	28	be	be	AUX
abr-75	68	29	priced	price	VERB
abr-75	68	30	by	by	ADP
abr-75	68	31	investors	investor	NOUN
abr-75	68	32	.	.	PUNCT
abr-75	69	1	but	but	CCONJ
abr-75	69	2	the	the	DET
abr-75	69	3	study	study	NOUN
abr-75	69	4	suggests	suggest	VERB
abr-75	69	5	that	that	SCONJ
abr-75	69	6	investors	investor	NOUN
abr-75	69	7	pay	pay	VERB
abr-75	69	8	greater	great	ADJ
abr-75	69	9	attention	attention	NOUN
abr-75	69	10	to	to	ADP
abr-75	69	11	other	other	ADJ
abr-75	69	12	comprehensive	comprehensive	ADJ
abr-75	69	13	information	information	NOUN
abr-75	69	14	reported	report	VERB
abr-75	69	15	in	in	ADP
abr-75	69	16	the	the	DET
abr-75	69	17	statement	statement	NOUN
abr-75	69	18	of	of	ADP
abr-75	69	19	changes	change	NOUN
abr-75	69	20	in	in	ADP
abr-75	69	21	equity	equity	NOUN
abr-75	69	22	,	,	PUNCT
abr-75	69	23	rather	rather	ADV
abr-75	69	24	than	than	ADP
abr-75	69	25	in	in	ADP
abr-75	69	26	a	a	DET
abr-75	69	27	statement	statement	NOUN
abr-75	69	28	of	of	ADP
abr-75	69	29	financial	financial	ADJ
abr-75	69	30	performance	performance	NOUN
abr-75	69	31	.	.	PUNCT
abr-75	70	1	estimation	estimation	NOUN
abr-75	70	2	of	of	ADP
abr-75	70	3	temporal	temporal	ADJ
abr-75	70	4	characteristics	characteristic	NOUN
abr-75	70	5	inventory	inventory	NOUN
abr-75	70	6	the	the	DET
abr-75	70	7	method	method	NOUN
abr-75	70	8	of	of	ADP
abr-75	70	9	estimating	estimate	VERB
abr-75	70	10	the	the	DET
abr-75	70	11	temporal	temporal	ADJ
abr-75	70	12	characteristics	characteristic	NOUN
abr-75	70	13	of	of	ADP
abr-75	70	14	inventory	inventory	NOUN
abr-75	70	15	depends	depend	VERB
abr-75	70	16	on	on	ADP
abr-75	70	17	the	the	DET
abr-75	70	18	cost	cost	NOUN
abr-75	70	19	flow	flow	NOUN
abr-75	70	20	assumption	assumption	NOUN
abr-75	70	21	adopted	adopt	VERB
abr-75	70	22	by	by	ADP
abr-75	70	23	the	the	DET
abr-75	70	24	individual	individual	ADJ
abr-75	70	25	firm	firm	NOUN
abr-75	70	26	.	.	PUNCT
abr-75	71	1	the	the	DET
abr-75	71	2	current	current	ADJ
abr-75	71	3	year	year	NOUN
abr-75	71	4	’s	’s	PART
abr-75	71	5	purchases	purchase	NOUN
abr-75	71	6	(	(	PUNCT
abr-75	71	7	cost	cost	NOUN
abr-75	71	8	of	of	ADP
abr-75	71	9	goods	good	NOUN
abr-75	71	10	sold	sell	VERB
abr-75	71	11	minus	minus	ADP
abr-75	71	12	the	the	DET
abr-75	71	13	beginning	begin	VERB
abr-75	71	14	inventory	inventory	NOUN
abr-75	71	15	plus	plus	CCONJ
abr-75	71	16	the	the	DET
abr-75	71	17	ending	end	VERB
abr-75	71	18	inventory	inventory	NOUN
abr-75	71	19	)	)	PUNCT
abr-75	71	20	were	be	AUX
abr-75	71	21	assumed	assume	VERB
abr-75	71	22	to	to	PART
abr-75	71	23	have	have	AUX
abr-75	71	24	occurred	occur	VERB
abr-75	71	25	at	at	ADP
abr-75	71	26	mid	mid	NOUN
abr-75	71	27	-	-	NOUN
abr-75	71	28	year	year	NOUN
abr-75	71	29	.	.	PUNCT
abr-75	72	1	for	for	ADP
abr-75	72	2	those	those	DET
abr-75	72	3	firms	firm	NOUN
abr-75	72	4	using	use	VERB
abr-75	72	5	fifo	fifo	PROPN
abr-75	72	6	or	or	CCONJ
abr-75	72	7	lifo	lifo	NOUN
abr-75	72	8	,	,	PUNCT
abr-75	72	9	the	the	DET
abr-75	72	10	cost	cost	NOUN
abr-75	72	11	of	of	ADP
abr-75	72	12	goods	good	NOUN
abr-75	72	13	sold	sell	VERB
abr-75	72	14	were	be	AUX
abr-75	72	15	subtracted	subtract	VERB
abr-75	72	16	from	from	ADP
abr-75	72	17	the	the	DET
abr-75	72	18	goods	good	NOUN
abr-75	72	19	available	available	ADJ
abr-75	72	20	for	for	ADP
abr-75	72	21	sale	sale	NOUN
abr-75	72	22	in	in	ADP
abr-75	72	23	either	either	CCONJ
abr-75	72	24	fifo	fifo	ADJ
abr-75	72	25	fashion	fashion	NOUN
abr-75	72	26	or	or	CCONJ
abr-75	72	27	lifo	lifo	NOUN
abr-75	72	28	fashion	fashion	NOUN
abr-75	72	29	to	to	PART
abr-75	72	30	determine	determine	VERB
abr-75	72	31	the	the	DET
abr-75	72	32	temporal	temporal	ADJ
abr-75	72	33	characteristics	characteristic	NOUN
abr-75	72	34	of	of	ADP
abr-75	72	35	the	the	DET
abr-75	72	36	ending	end	VERB
abr-75	72	37	inventory	inventory	NOUN
abr-75	72	38	.	.	PUNCT
abr-75	73	1	the	the	DET
abr-75	73	2	dates	date	NOUN
abr-75	73	3	of	of	ADP
abr-75	73	4	acquisition	acquisition	NOUN
abr-75	73	5	of	of	ADP
abr-75	73	6	components	component	NOUN
abr-75	73	7	of	of	ADP
abr-75	73	8	inventory	inventory	NOUN
abr-75	73	9	are	be	AUX
abr-75	73	10	not	not	PART
abr-75	73	11	relevant	relevant	ADJ
abr-75	73	12	to	to	ADP
abr-75	73	13	the	the	DET
abr-75	73	14	weighted	weight	VERB
abr-75	73	15	average	average	ADJ
abr-75	73	16	inventory	inventory	NOUN
abr-75	73	17	valuation	valuation	NOUN
abr-75	73	18	method	method	NOUN
abr-75	73	19	,	,	PUNCT
abr-75	73	20	so	so	CCONJ
abr-75	73	21	the	the	DET
abr-75	73	22	temporal	temporal	ADJ
abr-75	73	23	references	reference	NOUN
abr-75	73	24	were	be	AUX
abr-75	73	25	assumed	assume	VERB
abr-75	73	26	to	to	PART
abr-75	73	27	be	be	AUX
abr-75	73	28	the	the	DET
abr-75	73	29	middle	middle	NOUN
abr-75	73	30	of	of	ADP
abr-75	73	31	the	the	DET
abr-75	73	32	particular	particular	ADJ
abr-75	73	33	year	year	NOUN
abr-75	73	34	for	for	ADP
abr-75	73	35	those	those	DET
abr-75	73	36	firms	firm	NOUN
abr-75	73	37	using	use	VERB
abr-75	73	38	the	the	DET
abr-75	73	39	weighted	weighted	ADJ
abr-75	73	40	average	average	ADJ
abr-75	73	41	method	method	NOUN
abr-75	73	42	.	.	PUNCT
abr-75	74	1	fixed	fix	VERB
abr-75	74	2	assets	asset	NOUN
abr-75	74	3	the	the	DET
abr-75	74	4	information	information	NOUN
abr-75	74	5	needed	need	VERB
abr-75	74	6	to	to	PART
abr-75	74	7	determine	determine	VERB
abr-75	74	8	the	the	DET
abr-75	74	9	temporal	temporal	ADJ
abr-75	74	10	characteristics	characteristic	NOUN
abr-75	74	11	of	of	ADP
abr-75	74	12	fixed	fix	VERB
abr-75	74	13	assets	asset	NOUN
abr-75	74	14	includes	include	VERB
abr-75	74	15	:	:	PUNCT
abr-75	74	16	(	(	PUNCT
abr-75	74	17	1	1	X
abr-75	74	18	)	)	PUNCT
abr-75	74	19	the	the	DET
abr-75	74	20	ending	end	VERB
abr-75	74	21	total	total	ADJ
abr-75	74	22	balance	balance	NOUN
abr-75	74	23	reported	report	VERB
abr-75	74	24	each	each	DET
abr-75	74	25	year	year	NOUN
abr-75	74	26	on	on	ADP
abr-75	74	27	the	the	DET
abr-75	74	28	balance	balance	NOUN
abr-75	74	29	sheet	sheet	NOUN
abr-75	74	30	for	for	ADP
abr-75	74	31	fixed	fix	VERB
abr-75	74	32	assets	asset	NOUN
abr-75	74	33	,	,	PUNCT
abr-75	74	34	(	(	PUNCT
abr-75	74	35	2	2	X
abr-75	74	36	)	)	PUNCT
abr-75	74	37	the	the	DET
abr-75	74	38	cost	cost	NOUN
abr-75	74	39	of	of	ADP
abr-75	74	40	acquisitions	acquisition	NOUN
abr-75	74	41	each	each	DET
abr-75	74	42	year	year	NOUN
abr-75	74	43	,	,	PUNCT
abr-75	74	44	(	(	PUNCT
abr-75	74	45	3	3	X
abr-75	74	46	)	)	PUNCT
abr-75	74	47	the	the	DET
abr-75	74	48	temporal	temporal	ADJ
abr-75	74	49	references	reference	NOUN
abr-75	74	50	of	of	ADP
abr-75	74	51	acquisitions	acquisition	NOUN
abr-75	74	52	in	in	ADP
abr-75	74	53	each	each	DET
abr-75	74	54	year	year	NOUN
abr-75	74	55	,	,	PUNCT
abr-75	74	56	(	(	PUNCT
abr-75	74	57	4	4	X
abr-75	74	58	)	)	PUNCT
abr-75	74	59	the	the	DET
abr-75	74	60	cost	cost	NOUN
abr-75	74	61	of	of	ADP
abr-75	74	62	retirements	retirement	NOUN
abr-75	74	63	each	each	DET
abr-75	74	64	year	year	NOUN
abr-75	74	65	,	,	PUNCT
abr-75	74	66	(	(	PUNCT
abr-75	74	67	5	5	X
abr-75	74	68	)	)	PUNCT
abr-75	74	69	the	the	DET
abr-75	74	70	temporal	temporal	ADJ
abr-75	74	71	references	reference	NOUN
abr-75	74	72	of	of	ADP
abr-75	74	73	the	the	DET
abr-75	74	74	retirements	retirement	NOUN
abr-75	74	75	each	each	DET
abr-75	74	76	year	year	NOUN
abr-75	74	77	,	,	PUNCT
abr-75	74	78	and	and	CCONJ
abr-75	74	79	(	(	PUNCT
abr-75	74	80	6	6	X
abr-75	74	81	)	)	PUNCT
abr-75	74	82	the	the	DET
abr-75	74	83	temporal	temporal	ADJ
abr-75	74	84	characteristics	characteristic	NOUN
abr-75	74	85	of	of	ADP
abr-75	74	86	the	the	DET
abr-75	74	87	fixed	fix	VERB
abr-75	74	88	assets	asset	NOUN
abr-75	74	89	at	at	ADP
abr-75	74	90	the	the	DET
abr-75	74	91	end	end	NOUN
abr-75	74	92	of	of	ADP
abr-75	74	93	the	the	DET
abr-75	74	94	base	base	NOUN
abr-75	74	95	year	year	NOUN
abr-75	74	96	.	.	PUNCT
abr-75	75	1	factors	factor	NOUN
abr-75	75	2	(	(	PUNCT
abr-75	75	3	1	1	NUM
abr-75	75	4	)	)	PUNCT
abr-75	75	5	,	,	PUNCT
abr-75	75	6	(	(	PUNCT
abr-75	75	7	2	2	X
abr-75	75	8	)	)	PUNCT
abr-75	75	9	and	and	CCONJ
abr-75	75	10	(	(	PUNCT
abr-75	75	11	4	4	X
abr-75	75	12	)	)	PUNCT
abr-75	75	13	are	be	AUX
abr-75	75	14	readily	readily	ADV
abr-75	75	15	available	available	ADJ
abr-75	75	16	from	from	ADP
abr-75	75	17	various	various	ADJ
abr-75	75	18	sources	source	NOUN
abr-75	75	19	,	,	PUNCT
abr-75	75	20	and	and	CCONJ
abr-75	75	21	factor	factor	NOUN
abr-75	75	22	(	(	PUNCT
abr-75	75	23	3	3	NUM
abr-75	75	24	)	)	PUNCT
abr-75	75	25	is	be	AUX
abr-75	75	26	available	available	ADJ
abr-75	75	27	to	to	ADP
abr-75	75	28	the	the	DET
abr-75	75	29	nearest	near	ADJ
abr-75	75	30	year	year	NOUN
abr-75	75	31	from	from	ADP
abr-75	75	32	various	various	ADJ
abr-75	75	33	sources	source	NOUN
abr-75	75	34	,	,	PUNCT
abr-75	75	35	but	but	CCONJ
abr-75	75	36	factors	factor	NOUN
abr-75	75	37	(	(	PUNCT
abr-75	75	38	5	5	NUM
abr-75	75	39	)	)	PUNCT
abr-75	75	40	and	and	CCONJ
abr-75	75	41	(	(	PUNCT
abr-75	75	42	6	6	NUM
abr-75	75	43	)	)	PUNCT
abr-75	75	44	are	be	AUX
abr-75	75	45	not	not	PART
abr-75	75	46	known	know	VERB
abr-75	75	47	and	and	CCONJ
abr-75	75	48	have	have	VERB
abr-75	75	49	to	to	PART
abr-75	75	50	be	be	AUX
abr-75	75	51	estimated	estimate	VERB
abr-75	75	52	.	.	PUNCT
abr-75	76	1	to	to	PART
abr-75	76	2	estimate	estimate	VERB
abr-75	76	3	factors	factor	NOUN
abr-75	76	4	(	(	PUNCT
abr-75	76	5	5	5	NUM
abr-75	76	6	)	)	PUNCT
abr-75	76	7	and	and	CCONJ
abr-75	76	8	(	(	PUNCT
abr-75	76	9	6	6	NUM
abr-75	76	10	)	)	PUNCT
abr-75	76	11	,	,	PUNCT
abr-75	76	12	the	the	DET
abr-75	76	13	assumption	assumption	NOUN
abr-75	76	14	is	be	AUX
abr-75	76	15	made	make	VERB
abr-75	76	16	that	that	PRON
abr-75	76	17	plant	plant	NOUN
abr-75	76	18	assets	asset	NOUN
abr-75	76	19	are	be	AUX
abr-75	76	20	retired	retire	VERB
abr-75	76	21	on	on	ADP
abr-75	76	22	a	a	DET
abr-75	76	23	fifo	fifo	ADJ
abr-75	76	24	basis	basis	NOUN
abr-75	76	25	.	.	PUNCT
abr-75	77	1	the	the	DET
abr-75	77	2	account	account	NOUN
abr-75	77	3	balance	balance	NOUN
abr-75	77	4	in	in	ADP
abr-75	77	5	the	the	DET
abr-75	77	6	base	base	NOUN
abr-75	77	7	year	year	NOUN
abr-75	77	8	is	be	AUX
abr-75	77	9	assumed	assume	VERB
abr-75	77	10	to	to	PART
abr-75	77	11	be	be	AUX
abr-75	77	12	made	make	VERB
abr-75	77	13	up	up	ADP
abr-75	77	14	of	of	ADP
abr-75	77	15	twenty	twenty	NUM
abr-75	77	16	equal	equal	ADJ
abr-75	77	17	-	-	PUNCT
abr-75	77	18	sized	sized	ADJ
abr-75	77	19	components	component	NOUN
abr-75	77	20	with	with	ADP
abr-75	77	21	temporal	temporal	ADJ
abr-75	77	22	holt	holt	PROPN
abr-75	77	23	advances	advance	NOUN
abr-75	77	24	in	in	ADP
abr-75	77	25	business	business	NOUN
abr-75	77	26	research	research	NOUN
abr-75	77	27	2011	2011	NUM
abr-75	77	28	,	,	PUNCT
abr-75	77	29	vol	vol	NOUN
abr-75	77	30	.	.	PROPN
abr-75	78	1	2	2	NUM
abr-75	78	2	,	,	PUNCT
abr-75	78	3	no	no	INTJ
abr-75	78	4	.	.	NOUN
abr-75	78	5	1	1	NUM
abr-75	78	6	,	,	PUNCT
abr-75	78	7	231	231	NUM
abr-75	78	8	-	-	SYM
abr-75	78	9	237	237	NUM
abr-75	78	10	234	234	NUM
abr-75	78	11	references	reference	NOUN
abr-75	78	12	distributed	distribute	VERB
abr-75	78	13	over	over	ADP
abr-75	78	14	the	the	DET
abr-75	78	15	previous	previous	ADJ
abr-75	78	16	twenty	twenty	NUM
abr-75	78	17	years	year	NOUN
abr-75	78	18	.	.	PUNCT
abr-75	79	1	generating	generate	VERB
abr-75	79	2	ten	ten	NUM
abr-75	79	3	years	year	NOUN
abr-75	79	4	of	of	ADP
abr-75	79	5	data	datum	NOUN
abr-75	79	6	prior	prior	ADV
abr-75	79	7	to	to	ADP
abr-75	79	8	the	the	DET
abr-75	79	9	study	study	NOUN
abr-75	79	10	period	period	NOUN
abr-75	79	11	minimizes	minimize	VERB
abr-75	79	12	the	the	DET
abr-75	79	13	impact	impact	NOUN
abr-75	79	14	of	of	ADP
abr-75	79	15	this	this	DET
abr-75	79	16	assumption	assumption	NOUN
abr-75	79	17	.	.	PUNCT
abr-75	80	1	in	in	ADP
abr-75	80	2	each	each	DET
abr-75	80	3	subsequent	subsequent	ADJ
abr-75	80	4	year	year	NOUN
abr-75	80	5	,	,	PUNCT
abr-75	80	6	additions	addition	NOUN
abr-75	80	7	are	be	AUX
abr-75	80	8	assumed	assume	VERB
abr-75	80	9	to	to	PART
abr-75	80	10	have	have	AUX
abr-75	80	11	occurred	occur	VERB
abr-75	80	12	at	at	ADP
abr-75	80	13	the	the	DET
abr-75	80	14	middle	middle	NOUN
abr-75	80	15	of	of	ADP
abr-75	80	16	the	the	DET
abr-75	80	17	current	current	ADJ
abr-75	80	18	year	year	NOUN
abr-75	80	19	,	,	PUNCT
abr-75	80	20	an	an	DET
abr-75	80	21	assumption	assumption	NOUN
abr-75	80	22	that	that	PRON
abr-75	80	23	allows	allow	VERB
abr-75	80	24	a	a	DET
abr-75	80	25	maximum	maximum	NOUN
abr-75	80	26	of	of	ADP
abr-75	80	27	only	only	ADV
abr-75	80	28	a	a	DET
abr-75	80	29	six	six	NUM
abr-75	80	30	-	-	PUNCT
abr-75	80	31	month	month	NOUN
abr-75	80	32	error	error	NOUN
abr-75	80	33	in	in	ADP
abr-75	80	34	the	the	DET
abr-75	80	35	temporal	temporal	ADJ
abr-75	80	36	reference	reference	NOUN
abr-75	80	37	of	of	ADP
abr-75	80	38	any	any	DET
abr-75	80	39	given	give	VERB
abr-75	80	40	addition	addition	NOUN
abr-75	80	41	.	.	PUNCT
abr-75	81	1	retirements	retirement	NOUN
abr-75	81	2	are	be	AUX
abr-75	81	3	assumed	assume	VERB
abr-75	81	4	to	to	PART
abr-75	81	5	occur	occur	VERB
abr-75	81	6	in	in	ADP
abr-75	81	7	fifo	fifo	ADJ
abr-75	81	8	fashion	fashion	NOUN
abr-75	81	9	.	.	PUNCT
abr-75	82	1	although	although	SCONJ
abr-75	82	2	it	it	PRON
abr-75	82	3	seems	seem	VERB
abr-75	82	4	reasonable	reasonable	ADJ
abr-75	82	5	that	that	SCONJ
abr-75	82	6	companies	company	NOUN
abr-75	82	7	are	be	AUX
abr-75	82	8	more	more	ADV
abr-75	82	9	likely	likely	ADJ
abr-75	82	10	to	to	PART
abr-75	82	11	retire	retire	VERB
abr-75	82	12	older	old	ADJ
abr-75	82	13	assets	asset	NOUN
abr-75	82	14	than	than	ADP
abr-75	82	15	newer	new	ADJ
abr-75	82	16	ones	one	NOUN
abr-75	82	17	,	,	PUNCT
abr-75	82	18	this	this	PRON
abr-75	82	19	does	do	AUX
abr-75	82	20	not	not	PART
abr-75	82	21	always	always	ADV
abr-75	82	22	occur	occur	VERB
abr-75	82	23	,	,	PUNCT
abr-75	82	24	and	and	CCONJ
abr-75	82	25	errors	error	NOUN
abr-75	82	26	in	in	ADP
abr-75	82	27	the	the	DET
abr-75	82	28	estimation	estimation	NOUN
abr-75	82	29	of	of	ADP
abr-75	82	30	the	the	DET
abr-75	82	31	temporal	temporal	ADJ
abr-75	82	32	references	reference	NOUN
abr-75	82	33	are	be	AUX
abr-75	82	34	possible	possible	ADJ
abr-75	82	35	.	.	PUNCT
abr-75	83	1	the	the	DET
abr-75	83	2	significance	significance	NOUN
abr-75	83	3	of	of	ADP
abr-75	83	4	such	such	ADJ
abr-75	83	5	potential	potential	ADJ
abr-75	83	6	errors	error	NOUN
abr-75	83	7	was	be	AUX
abr-75	83	8	tested	test	VERB
abr-75	83	9	as	as	SCONJ
abr-75	83	10	indicated	indicate	VERB
abr-75	83	11	in	in	ADP
abr-75	83	12	the	the	DET
abr-75	83	13	validation	validation	NOUN
abr-75	83	14	section	section	NOUN
abr-75	83	15	below	below	ADV
abr-75	83	16	.	.	PUNCT
abr-75	84	1	financial	financial	ADJ
abr-75	84	2	statements	statement	NOUN
abr-75	84	3	usually	usually	ADV
abr-75	84	4	divide	divide	VERB
abr-75	84	5	fixed	fix	VERB
abr-75	84	6	assets	asset	NOUN
abr-75	84	7	into	into	ADP
abr-75	84	8	categories	category	NOUN
abr-75	84	9	such	such	ADJ
abr-75	84	10	as	as	ADP
abr-75	84	11	land	land	NOUN
abr-75	84	12	,	,	PUNCT
abr-75	84	13	buildings	building	NOUN
abr-75	84	14	,	,	PUNCT
abr-75	84	15	and	and	CCONJ
abr-75	84	16	machinery	machinery	NOUN
abr-75	84	17	and	and	CCONJ
abr-75	84	18	equipment	equipment	NOUN
abr-75	84	19	.	.	PUNCT
abr-75	85	1	the	the	DET
abr-75	85	2	estimation	estimation	NOUN
abr-75	85	3	method	method	NOUN
abr-75	85	4	described	describe	VERB
abr-75	85	5	above	above	ADV
abr-75	85	6	is	be	AUX
abr-75	85	7	applied	apply	VERB
abr-75	85	8	to	to	ADP
abr-75	85	9	each	each	PRON
abr-75	85	10	of	of	ADP
abr-75	85	11	these	these	DET
abr-75	85	12	categories	category	NOUN
abr-75	85	13	to	to	PART
abr-75	85	14	achieve	achieve	VERB
abr-75	85	15	greater	great	ADJ
abr-75	85	16	overall	overall	ADJ
abr-75	85	17	accuracy	accuracy	NOUN
abr-75	85	18	.	.	PUNCT
abr-75	86	1	however	however	ADV
abr-75	86	2	,	,	PUNCT
abr-75	86	3	since	since	SCONJ
abr-75	86	4	additions	addition	NOUN
abr-75	86	5	and	and	CCONJ
abr-75	86	6	retirements	retirement	NOUN
abr-75	86	7	are	be	AUX
abr-75	86	8	often	often	ADV
abr-75	86	9	disclosed	disclose	VERB
abr-75	86	10	for	for	ADP
abr-75	86	11	total	total	ADJ
abr-75	86	12	fixed	fix	VERB
abr-75	86	13	assets	asset	NOUN
abr-75	86	14	only	only	ADV
abr-75	86	15	,	,	PUNCT
abr-75	86	16	rather	rather	ADV
abr-75	86	17	than	than	ADP
abr-75	86	18	for	for	ADP
abr-75	86	19	the	the	DET
abr-75	86	20	categories	category	NOUN
abr-75	86	21	,	,	PUNCT
abr-75	86	22	allocation	allocation	NOUN
abr-75	86	23	among	among	ADP
abr-75	86	24	the	the	DET
abr-75	86	25	categories	category	NOUN
abr-75	86	26	is	be	AUX
abr-75	86	27	necessary	necessary	ADJ
abr-75	86	28	.	.	PUNCT
abr-75	87	1	an	an	DET
abr-75	87	2	increase	increase	NOUN
abr-75	87	3	in	in	ADP
abr-75	87	4	the	the	DET
abr-75	87	5	balance	balance	NOUN
abr-75	87	6	of	of	ADP
abr-75	87	7	a	a	DET
abr-75	87	8	given	give	VERB
abr-75	87	9	category	category	NOUN
abr-75	87	10	between	between	ADP
abr-75	87	11	balance	balance	NOUN
abr-75	87	12	sheet	sheet	NOUN
abr-75	87	13	dates	date	NOUN
abr-75	87	14	represents	represent	VERB
abr-75	87	15	the	the	DET
abr-75	87	16	minimum	minimum	ADJ
abr-75	87	17	amount	amount	NOUN
abr-75	87	18	of	of	ADP
abr-75	87	19	additions	addition	NOUN
abr-75	87	20	to	to	ADP
abr-75	87	21	that	that	DET
abr-75	87	22	category	category	NOUN
abr-75	87	23	during	during	ADP
abr-75	87	24	the	the	DET
abr-75	87	25	current	current	ADJ
abr-75	87	26	period	period	NOUN
abr-75	87	27	,	,	PUNCT
abr-75	87	28	and	and	CCONJ
abr-75	87	29	a	a	DET
abr-75	87	30	decrease	decrease	NOUN
abr-75	87	31	represents	represent	VERB
abr-75	87	32	the	the	DET
abr-75	87	33	minimum	minimum	ADJ
abr-75	87	34	amount	amount	NOUN
abr-75	87	35	of	of	ADP
abr-75	87	36	retirements	retirement	NOUN
abr-75	87	37	from	from	ADP
abr-75	87	38	the	the	DET
abr-75	87	39	category	category	NOUN
abr-75	87	40	.	.	PUNCT
abr-75	88	1	the	the	DET
abr-75	88	2	amount	amount	NOUN
abr-75	88	3	of	of	ADP
abr-75	88	4	additions	addition	NOUN
abr-75	88	5	allocated	allocate	VERB
abr-75	88	6	among	among	ADP
abr-75	88	7	categories	category	NOUN
abr-75	88	8	is	be	AUX
abr-75	88	9	therefore	therefore	ADV
abr-75	88	10	aa	aa	ADJ
abr-75	88	11	=	=	SYM
abr-75	88	12	ta	ta	PROPN
abr-75	88	13	–	–	PUNCT
abr-75	88	14	ma1	ma1	PROPN
abr-75	88	15	–	–	PUNCT
abr-75	88	16	ma2	ma2	PROPN
abr-75	88	17	.	.	PUNCT
abr-75	88	18	.	.	PUNCT
abr-75	88	19	.	.	PUNCT
abr-75	89	1	mai	mai	PROPN
abr-75	90	1	where	where	SCONJ
abr-75	90	2	aa	aa	NOUN
abr-75	90	3	=	=	PUNCT
abr-75	90	4	allocable	allocable	ADJ
abr-75	90	5	additions	addition	NOUN
abr-75	90	6	,	,	PUNCT
abr-75	90	7	ta	ta	X
abr-75	90	8	=	=	PUNCT
abr-75	90	9	total	total	ADJ
abr-75	90	10	additions	addition	NOUN
abr-75	90	11	for	for	ADP
abr-75	90	12	fixed	fix	VERB
abr-75	90	13	assets	asset	NOUN
abr-75	90	14	,	,	PUNCT
abr-75	90	15	and	and	CCONJ
abr-75	90	16	ma	ma	PROPN
abr-75	90	17	=	=	NOUN
abr-75	90	18	minimum	minimum	ADJ
abr-75	90	19	additions	addition	NOUN
abr-75	90	20	for	for	ADP
abr-75	90	21	categories	category	NOUN
abr-75	90	22	1	1	NUM
abr-75	90	23	through	through	ADP
abr-75	90	24	i.	i.	PROPN
abr-75	90	25	aa	aa	PROPN
abr-75	90	26	is	be	AUX
abr-75	90	27	allocated	allocate	VERB
abr-75	90	28	among	among	ADP
abr-75	90	29	the	the	DET
abr-75	90	30	categories	category	NOUN
abr-75	90	31	proportional	proportional	ADJ
abr-75	90	32	to	to	ADP
abr-75	90	33	the	the	DET
abr-75	90	34	relative	relative	ADJ
abr-75	90	35	balances	balance	NOUN
abr-75	90	36	in	in	ADP
abr-75	90	37	the	the	DET
abr-75	90	38	various	various	ADJ
abr-75	90	39	categories	category	NOUN
abr-75	90	40	on	on	ADP
abr-75	90	41	the	the	DET
abr-75	90	42	current	current	ADJ
abr-75	90	43	balance	balance	NOUN
abr-75	90	44	sheet	sheet	NOUN
abr-75	90	45	date	date	NOUN
abr-75	90	46	.	.	PUNCT
abr-75	91	1	the	the	DET
abr-75	91	2	amount	amount	NOUN
abr-75	91	3	of	of	ADP
abr-75	91	4	retirement	retirement	NOUN
abr-75	91	5	for	for	ADP
abr-75	91	6	each	each	DET
abr-75	91	7	category	category	NOUN
abr-75	91	8	is	be	AUX
abr-75	91	9	calculated	calculate	VERB
abr-75	91	10	as	as	SCONJ
abr-75	91	11	follows	follow	VERB
abr-75	91	12	:	:	PUNCT
abr-75	92	1	ri	ri	PROPN
abr-75	92	2	=	=	PUNCT
abr-75	92	3	bi	bi	PROPN
abr-75	92	4	+	+	PROPN
abr-75	92	5	mai	mai	PROPN
abr-75	92	6	+	+	CCONJ
abr-75	92	7	ai	ai	PROPN
abr-75	92	8	–	–	PUNCT
abr-75	92	9	ei	ei	ADP
abr-75	92	10	where	where	SCONJ
abr-75	92	11	ri	ri	NOUN
abr-75	92	12	=	=	PUNCT
abr-75	92	13	the	the	DET
abr-75	92	14	retirements	retirement	NOUN
abr-75	92	15	for	for	ADP
abr-75	92	16	category	category	NOUN
abr-75	92	17	i	i	NOUN
abr-75	92	18	,	,	PUNCT
abr-75	92	19	bi	bi	NOUN
abr-75	92	20	=	=	NOUN
abr-75	92	21	the	the	DET
abr-75	92	22	beginning	begin	VERB
abr-75	92	23	balance	balance	NOUN
abr-75	92	24	of	of	ADP
abr-75	92	25	category	category	NOUN
abr-75	92	26	i	i	NOUN
abr-75	92	27	,	,	PUNCT
abr-75	92	28	mai	mai	PROPN
abr-75	92	29	=	=	PUNCT
abr-75	92	30	the	the	DET
abr-75	92	31	minimum	minimum	ADJ
abr-75	92	32	addition	addition	NOUN
abr-75	92	33	to	to	ADP
abr-75	92	34	category	category	NOUN
abr-75	92	35	i	i	PRON
abr-75	92	36	,	,	PUNCT
abr-75	92	37	ai	ai	VERB
abr-75	92	38	=	=	PUNCT
abr-75	92	39	the	the	DET
abr-75	92	40	allocated	allocate	VERB
abr-75	92	41	addition	addition	NOUN
abr-75	92	42	to	to	ADP
abr-75	92	43	category	category	NOUN
abr-75	92	44	i	i	NOUN
abr-75	92	45	,	,	PUNCT
abr-75	92	46	and	and	CCONJ
abr-75	92	47	ei	ei	X
abr-75	92	48	=	=	PUNCT
abr-75	92	49	the	the	DET
abr-75	92	50	ending	end	VERB
abr-75	92	51	balance	balance	NOUN
abr-75	92	52	of	of	ADP
abr-75	92	53	category	category	NOUN
abr-75	92	54	i.	i.	PROPN
abr-75	92	55	long	long	ADJ
abr-75	92	56	-	-	PUNCT
abr-75	92	57	term	term	NOUN
abr-75	92	58	debt	debt	NOUN
abr-75	92	59	footnotes	footnote	NOUN
abr-75	92	60	to	to	ADP
abr-75	92	61	financial	financial	ADJ
abr-75	92	62	statements	statement	NOUN
abr-75	92	63	divide	divide	VERB
abr-75	92	64	long	long	ADJ
abr-75	92	65	-	-	PUNCT
abr-75	92	66	term	term	NOUN
abr-75	92	67	debt	debt	NOUN
abr-75	92	68	into	into	ADP
abr-75	92	69	categories	category	NOUN
abr-75	92	70	,	,	PUNCT
abr-75	92	71	such	such	ADJ
abr-75	92	72	as	as	ADP
abr-75	92	73	various	various	ADJ
abr-75	92	74	bond	bond	NOUN
abr-75	92	75	issues	issue	NOUN
abr-75	92	76	,	,	PUNCT
abr-75	92	77	term	term	NOUN
abr-75	92	78	notes	note	NOUN
abr-75	92	79	,	,	PUNCT
abr-75	92	80	lease	lease	NOUN
abr-75	92	81	obligations	obligation	NOUN
abr-75	92	82	,	,	PUNCT
abr-75	92	83	and	and	CCONJ
abr-75	92	84	miscellaneous	miscellaneous	ADJ
abr-75	92	85	.	.	PUNCT
abr-75	93	1	to	to	PART
abr-75	93	2	estimate	estimate	VERB
abr-75	93	3	the	the	DET
abr-75	93	4	temporal	temporal	ADJ
abr-75	93	5	characteristics	characteristic	NOUN
abr-75	93	6	of	of	ADP
abr-75	93	7	long	long	ADJ
abr-75	93	8	-	-	PUNCT
abr-75	93	9	term	term	NOUN
abr-75	93	10	debt	debt	NOUN
abr-75	93	11	,	,	PUNCT
abr-75	93	12	the	the	DET
abr-75	93	13	following	follow	VERB
abr-75	93	14	information	information	NOUN
abr-75	93	15	is	be	AUX
abr-75	93	16	necessary	necessary	ADJ
abr-75	93	17	:	:	PUNCT
abr-75	93	18	(	(	PUNCT
abr-75	93	19	1	1	X
abr-75	93	20	)	)	PUNCT
abr-75	93	21	the	the	DET
abr-75	93	22	amount	amount	NOUN
abr-75	93	23	of	of	ADP
abr-75	93	24	debt	debt	NOUN
abr-75	93	25	by	by	ADP
abr-75	93	26	category	category	NOUN
abr-75	93	27	,	,	PUNCT
abr-75	93	28	(	(	PUNCT
abr-75	93	29	2	2	X
abr-75	93	30	)	)	PUNCT
abr-75	93	31	the	the	DET
abr-75	93	32	date(s	date(s	NOUN
abr-75	93	33	)	)	PUNCT
abr-75	93	34	debt	debt	NOUN
abr-75	93	35	was	be	AUX
abr-75	93	36	incurred	incur	VERB
abr-75	93	37	(	(	PUNCT
abr-75	93	38	3	3	NUM
abr-75	93	39	)	)	PUNCT
abr-75	93	40	,	,	PUNCT
abr-75	93	41	the	the	DET
abr-75	93	42	temporal	temporal	ADJ
abr-75	93	43	reference(s	reference(s	NOUN
abr-75	93	44	)	)	PUNCT
abr-75	93	45	of	of	ADP
abr-75	93	46	new	new	ADJ
abr-75	93	47	debt	debt	NOUN
abr-75	93	48	,	,	PUNCT
abr-75	93	49	and	and	CCONJ
abr-75	93	50	(	(	PUNCT
abr-75	93	51	4	4	X
abr-75	93	52	)	)	PUNCT
abr-75	93	53	the	the	DET
abr-75	93	54	temporal	temporal	ADJ
abr-75	93	55	reference(s	reference(s	NOUN
abr-75	93	56	)	)	PUNCT
abr-75	93	57	of	of	ADP
abr-75	93	58	debt	debt	NOUN
abr-75	93	59	retired	retire	VERB
abr-75	93	60	.	.	PUNCT
abr-75	94	1	for	for	ADP
abr-75	94	2	some	some	DET
abr-75	94	3	categories	category	NOUN
abr-75	94	4	of	of	ADP
abr-75	94	5	long	long	ADJ
abr-75	94	6	-	-	PUNCT
abr-75	94	7	term	term	NOUN
abr-75	94	8	debt	debt	NOUN
abr-75	94	9	,	,	PUNCT
abr-75	94	10	notably	notably	ADV
abr-75	94	11	bond	bond	NOUN
abr-75	94	12	issues	issue	NOUN
abr-75	94	13	,	,	PUNCT
abr-75	94	14	factors	factor	NOUN
abr-75	94	15	(	(	PUNCT
abr-75	94	16	1	1	NUM
abr-75	94	17	)	)	PUNCT
abr-75	94	18	and	and	CCONJ
abr-75	94	19	(	(	PUNCT
abr-75	94	20	2	2	X
abr-75	94	21	)	)	PUNCT
abr-75	94	22	are	be	AUX
abr-75	94	23	nearly	nearly	ADV
abr-75	94	24	always	always	ADV
abr-75	94	25	provided	provide	VERB
abr-75	94	26	in	in	ADP
abr-75	94	27	financial	financial	ADJ
abr-75	94	28	statement	statement	NOUN
abr-75	94	29	footnotes	footnote	NOUN
abr-75	94	30	,	,	PUNCT
abr-75	94	31	so	so	SCONJ
abr-75	94	32	that	that	SCONJ
abr-75	94	33	the	the	DET
abr-75	94	34	temporal	temporal	ADJ
abr-75	94	35	characteristics	characteristic	NOUN
abr-75	94	36	of	of	ADP
abr-75	94	37	these	these	DET
abr-75	94	38	categories	category	NOUN
abr-75	94	39	are	be	AUX
abr-75	94	40	usually	usually	ADV
abr-75	94	41	known	know	VERB
abr-75	94	42	.	.	PUNCT
abr-75	95	1	fortunately	fortunately	ADV
abr-75	95	2	,	,	PUNCT
abr-75	95	3	bonds	bond	NOUN
abr-75	95	4	often	often	ADV
abr-75	95	5	comprise	comprise	VERB
abr-75	95	6	a	a	DET
abr-75	95	7	major	major	ADJ
abr-75	95	8	part	part	NOUN
abr-75	95	9	of	of	ADP
abr-75	95	10	long	long	ADJ
abr-75	95	11	-	-	PUNCT
abr-75	95	12	term	term	NOUN
abr-75	95	13	debt	debt	NOUN
abr-75	95	14	.	.	PUNCT
abr-75	96	1	for	for	ADP
abr-75	96	2	categories	category	NOUN
abr-75	96	3	other	other	ADJ
abr-75	96	4	than	than	ADP
abr-75	96	5	bonds	bond	NOUN
abr-75	96	6	,	,	PUNCT
abr-75	96	7	factor	factor	NOUN
abr-75	96	8	(	(	PUNCT
abr-75	96	9	2	2	NUM
abr-75	96	10	)	)	PUNCT
abr-75	96	11	,	,	PUNCT
abr-75	96	12	temporal	temporal	ADJ
abr-75	96	13	references	reference	NOUN
abr-75	96	14	,	,	PUNCT
abr-75	96	15	are	be	AUX
abr-75	96	16	often	often	ADV
abr-75	96	17	not	not	PART
abr-75	96	18	given	give	VERB
abr-75	96	19	in	in	ADP
abr-75	96	20	footnotes	footnote	NOUN
abr-75	96	21	.	.	PUNCT
abr-75	97	1	to	to	PART
abr-75	97	2	determine	determine	VERB
abr-75	97	3	these	these	DET
abr-75	97	4	temporal	temporal	ADJ
abr-75	97	5	references	reference	NOUN
abr-75	97	6	,	,	PUNCT
abr-75	97	7	it	it	PRON
abr-75	97	8	is	be	AUX
abr-75	97	9	necessary	necessary	ADJ
abr-75	97	10	to	to	PART
abr-75	97	11	know	know	VERB
abr-75	97	12	factors	factor	NOUN
abr-75	97	13	(	(	PUNCT
abr-75	97	14	3	3	NUM
abr-75	97	15	)	)	PUNCT
abr-75	97	16	and	and	CCONJ
abr-75	97	17	(	(	PUNCT
abr-75	97	18	4	4	NUM
abr-75	97	19	)	)	PUNCT
abr-75	97	20	.	.	PUNCT
abr-75	98	1	factor	factor	NOUN
abr-75	98	2	(	(	PUNCT
abr-75	98	3	3	3	NUM
abr-75	98	4	)	)	PUNCT
abr-75	98	5	is	be	AUX
abr-75	98	6	estimated	estimate	VERB
abr-75	98	7	by	by	ADP
abr-75	98	8	assuming	assume	VERB
abr-75	98	9	that	that	SCONJ
abr-75	98	10	new	new	ADJ
abr-75	98	11	debt	debt	NOUN
abr-75	98	12	(	(	PUNCT
abr-75	98	13	when	when	SCONJ
abr-75	98	14	the	the	DET
abr-75	98	15	exact	exact	ADJ
abr-75	98	16	date	date	NOUN
abr-75	98	17	is	be	AUX
abr-75	98	18	not	not	PART
abr-75	98	19	given	give	VERB
abr-75	98	20	)	)	PUNCT
abr-75	98	21	was	be	AUX
abr-75	98	22	incurred	incur	VERB
abr-75	98	23	at	at	ADP
abr-75	98	24	mid	mid	NOUN
abr-75	98	25	-	-	NOUN
abr-75	98	26	year	year	NOUN
abr-75	98	27	.	.	PUNCT
abr-75	99	1	to	to	PART
abr-75	99	2	estimate	estimate	VERB
abr-75	99	3	factor	factor	NOUN
abr-75	99	4	(	(	PUNCT
abr-75	99	5	4	4	NUM
abr-75	99	6	)	)	PUNCT
abr-75	99	7	,	,	PUNCT
abr-75	99	8	it	it	PRON
abr-75	99	9	is	be	AUX
abr-75	99	10	assumed	assume	VERB
abr-75	99	11	that	that	SCONJ
abr-75	99	12	the	the	DET
abr-75	99	13	oldest	old	ADJ
abr-75	99	14	debt	debt	NOUN
abr-75	99	15	is	be	AUX
abr-75	99	16	retired	retire	VERB
abr-75	99	17	first	first	ADV
abr-75	99	18	.	.	PUNCT
abr-75	100	1	since	since	SCONJ
abr-75	100	2	it	it	PRON
abr-75	100	3	is	be	AUX
abr-75	100	4	not	not	PART
abr-75	100	5	necessarily	necessarily	ADV
abr-75	100	6	true	true	ADJ
abr-75	100	7	that	that	SCONJ
abr-75	100	8	the	the	DET
abr-75	100	9	oldest	old	ADJ
abr-75	100	10	debt	debt	NOUN
abr-75	100	11	is	be	AUX
abr-75	100	12	retired	retire	VERB
abr-75	100	13	first	first	ADV
abr-75	100	14	,	,	PUNCT
abr-75	100	15	there	there	PRON
abr-75	100	16	is	be	VERB
abr-75	100	17	a	a	DET
abr-75	100	18	potential	potential	NOUN
abr-75	100	19	for	for	ADP
abr-75	100	20	error	error	NOUN
abr-75	100	21	in	in	ADP
abr-75	100	22	the	the	DET
abr-75	100	23	estimation	estimation	NOUN
abr-75	100	24	of	of	ADP
abr-75	100	25	temporal	temporal	ADJ
abr-75	100	26	characteristics	characteristic	NOUN
abr-75	100	27	and	and	CCONJ
abr-75	100	28	therefore	therefore	ADV
abr-75	100	29	of	of	ADP
abr-75	100	30	the	the	DET
abr-75	100	31	translated	translate	VERB
abr-75	100	32	balance	balance	NOUN
abr-75	100	33	.	.	PUNCT
abr-75	101	1	the	the	DET
abr-75	101	2	significance	significance	NOUN
abr-75	101	3	of	of	ADP
abr-75	101	4	such	such	ADJ
abr-75	101	5	potential	potential	ADJ
abr-75	101	6	errors	error	NOUN
abr-75	101	7	was	be	AUX
abr-75	101	8	tested	test	VERB
abr-75	101	9	and	and	CCONJ
abr-75	101	10	validated	validate	VERB
abr-75	101	11	as	as	SCONJ
abr-75	101	12	indicated	indicate	VERB
abr-75	101	13	below	below	ADV
abr-75	101	14	.	.	PUNCT
abr-75	102	1	current	current	ADJ
abr-75	102	2	assets	asset	NOUN
abr-75	102	3	and	and	CCONJ
abr-75	102	4	current	current	ADJ
abr-75	102	5	liabilities	liability	NOUN
abr-75	102	6	the	the	DET
abr-75	102	7	temporal	temporal	ADJ
abr-75	102	8	characteristic	characteristic	NOUN
abr-75	102	9	of	of	ADP
abr-75	102	10	current	current	ADJ
abr-75	102	11	assets	asset	NOUN
abr-75	102	12	and	and	CCONJ
abr-75	102	13	current	current	ADJ
abr-75	102	14	liabilities	liability	NOUN
abr-75	102	15	can	can	AUX
abr-75	102	16	be	be	AUX
abr-75	102	17	assumed	assume	VERB
abr-75	102	18	to	to	PART
abr-75	102	19	be	be	AUX
abr-75	102	20	the	the	DET
abr-75	102	21	balance	balance	NOUN
abr-75	102	22	sheet	sheet	NOUN
abr-75	102	23	date	date	NOUN
abr-75	102	24	.	.	PUNCT
abr-75	103	1	by	by	ADP
abr-75	103	2	definition	definition	NOUN
abr-75	103	3	,	,	PUNCT
abr-75	103	4	these	these	DET
abr-75	103	5	assets	asset	NOUN
abr-75	103	6	and	and	CCONJ
abr-75	103	7	liabilities	liability	NOUN
abr-75	103	8	will	will	AUX
abr-75	103	9	be	be	AUX
abr-75	103	10	eliminated	eliminate	VERB
abr-75	103	11	within	within	ADP
abr-75	103	12	the	the	DET
abr-75	103	13	operating	operate	VERB
abr-75	103	14	cycle	cycle	NOUN
abr-75	103	15	of	of	ADP
abr-75	103	16	the	the	DET
abr-75	103	17	company	company	NOUN
abr-75	103	18	,	,	PUNCT
abr-75	103	19	which	which	PRON
abr-75	103	20	nearly	nearly	ADV
abr-75	103	21	always	always	ADV
abr-75	103	22	is	be	AUX
abr-75	103	23	considerably	considerably	ADV
abr-75	103	24	less	less	ADJ
abr-75	103	25	than	than	ADP
abr-75	103	26	a	a	DET
abr-75	103	27	year	year	NOUN
abr-75	103	28	.	.	PUNCT
abr-75	104	1	holt	holt	PROPN
abr-75	104	2	advances	advance	NOUN
abr-75	104	3	in	in	ADP
abr-75	104	4	business	business	NOUN
abr-75	104	5	research	research	NOUN
abr-75	104	6	2011	2011	NUM
abr-75	104	7	,	,	PUNCT
abr-75	104	8	vol	vol	NOUN
abr-75	104	9	.	.	PROPN
abr-75	105	1	2	2	NUM
abr-75	105	2	,	,	PUNCT
abr-75	105	3	no	no	INTJ
abr-75	105	4	.	.	NOUN
abr-75	105	5	1	1	NUM
abr-75	105	6	,	,	PUNCT
abr-75	105	7	231	231	NUM
abr-75	105	8	-	-	SYM
abr-75	105	9	237	237	NUM
abr-75	105	10	235	235	NUM
abr-75	105	11	other	other	ADJ
abr-75	105	12	long	long	ADJ
abr-75	105	13	-	-	PUNCT
abr-75	105	14	term	term	NOUN
abr-75	105	15	assets	asset	NOUN
abr-75	105	16	the	the	DET
abr-75	105	17	information	information	NOUN
abr-75	105	18	provided	provide	VERB
abr-75	105	19	in	in	ADP
abr-75	105	20	the	the	DET
abr-75	105	21	footnotes	footnote	NOUN
abr-75	105	22	to	to	ADP
abr-75	105	23	financial	financial	ADJ
abr-75	105	24	statements	statement	NOUN
abr-75	105	25	varies	vary	VERB
abr-75	105	26	considerably	considerably	ADV
abr-75	105	27	among	among	ADP
abr-75	105	28	companies	company	NOUN
abr-75	105	29	in	in	ADP
abr-75	105	30	regard	regard	NOUN
abr-75	105	31	to	to	ADP
abr-75	105	32	other	other	ADJ
abr-75	105	33	long	long	ADJ
abr-75	105	34	-	-	PUNCT
abr-75	105	35	term	term	NOUN
abr-75	105	36	assets	asset	NOUN
abr-75	105	37	.	.	PUNCT
abr-75	106	1	to	to	ADP
abr-75	106	2	the	the	DET
abr-75	106	3	extent	extent	NOUN
abr-75	106	4	that	that	SCONJ
abr-75	106	5	the	the	DET
abr-75	106	6	temporal	temporal	ADJ
abr-75	106	7	references	reference	NOUN
abr-75	106	8	of	of	ADP
abr-75	106	9	other	other	ADJ
abr-75	106	10	long	long	ADJ
abr-75	106	11	-	-	PUNCT
abr-75	106	12	term	term	NOUN
abr-75	106	13	assets	asset	NOUN
abr-75	106	14	are	be	AUX
abr-75	106	15	disclosed	disclose	VERB
abr-75	106	16	,	,	PUNCT
abr-75	106	17	they	they	PRON
abr-75	106	18	should	should	AUX
abr-75	106	19	be	be	AUX
abr-75	106	20	used	use	VERB
abr-75	106	21	.	.	PUNCT
abr-75	107	1	however	however	ADV
abr-75	107	2	,	,	PUNCT
abr-75	107	3	when	when	SCONJ
abr-75	107	4	the	the	DET
abr-75	107	5	temporal	temporal	ADJ
abr-75	107	6	characteristics	characteristic	NOUN
abr-75	107	7	of	of	ADP
abr-75	107	8	long	long	ADJ
abr-75	107	9	-	-	PUNCT
abr-75	107	10	term	term	NOUN
abr-75	107	11	assets	asset	NOUN
abr-75	107	12	are	be	AUX
abr-75	107	13	not	not	PART
abr-75	107	14	disclosed	disclose	VERB
abr-75	107	15	,	,	PUNCT
abr-75	107	16	the	the	DET
abr-75	107	17	following	follow	VERB
abr-75	107	18	heuristic	heuristic	NOUN
abr-75	107	19	can	can	AUX
abr-75	107	20	be	be	AUX
abr-75	107	21	used	use	VERB
abr-75	107	22	:	:	PUNCT
abr-75	107	23	if	if	SCONJ
abr-75	107	24	the	the	DET
abr-75	107	25	total	total	NOUN
abr-75	107	26	of	of	ADP
abr-75	107	27	the	the	DET
abr-75	107	28	components	component	NOUN
abr-75	107	29	of	of	ADP
abr-75	107	30	other	other	ADJ
abr-75	107	31	long	long	ADJ
abr-75	107	32	-	-	PUNCT
abr-75	107	33	term	term	NOUN
abr-75	107	34	assets	asset	NOUN
abr-75	107	35	for	for	ADP
abr-75	107	36	which	which	PRON
abr-75	107	37	temporal	temporal	ADJ
abr-75	107	38	references	reference	NOUN
abr-75	107	39	are	be	AUX
abr-75	107	40	not	not	PART
abr-75	107	41	known	know	VERB
abr-75	107	42	increases	increase	NOUN
abr-75	107	43	between	between	ADP
abr-75	107	44	balance	balance	NOUN
abr-75	107	45	sheet	sheet	NOUN
abr-75	107	46	dates	date	NOUN
abr-75	107	47	,	,	PUNCT
abr-75	107	48	a	a	DET
abr-75	107	49	new	new	ADJ
abr-75	107	50	component	component	NOUN
abr-75	107	51	equal	equal	ADJ
abr-75	107	52	to	to	ADP
abr-75	107	53	the	the	DET
abr-75	107	54	increase	increase	NOUN
abr-75	107	55	is	be	AUX
abr-75	107	56	added	add	VERB
abr-75	107	57	.	.	PUNCT
abr-75	108	1	this	this	DET
abr-75	108	2	new	new	ADJ
abr-75	108	3	component	component	NOUN
abr-75	108	4	is	be	AUX
abr-75	108	5	assumed	assume	VERB
abr-75	108	6	to	to	PART
abr-75	108	7	have	have	AUX
abr-75	108	8	been	be	AUX
abr-75	108	9	added	add	VERB
abr-75	108	10	at	at	ADP
abr-75	108	11	mid	mid	NOUN
abr-75	108	12	-	-	NOUN
abr-75	108	13	year	year	NOUN
abr-75	108	14	and	and	CCONJ
abr-75	108	15	therefore	therefore	ADV
abr-75	108	16	has	have	VERB
abr-75	108	17	a	a	DET
abr-75	108	18	temporal	temporal	ADJ
abr-75	108	19	reference	reference	NOUN
abr-75	108	20	of	of	ADP
abr-75	108	21	six	six	NUM
abr-75	108	22	months	month	NOUN
abr-75	108	23	prior	prior	ADV
abr-75	108	24	to	to	ADP
abr-75	108	25	the	the	DET
abr-75	108	26	balance	balance	NOUN
abr-75	108	27	sheet	sheet	NOUN
abr-75	108	28	date	date	NOUN
abr-75	108	29	.	.	PUNCT
abr-75	109	1	if	if	SCONJ
abr-75	109	2	the	the	DET
abr-75	109	3	total	total	NOUN
abr-75	109	4	of	of	ADP
abr-75	109	5	the	the	DET
abr-75	109	6	components	component	NOUN
abr-75	109	7	of	of	ADP
abr-75	109	8	other	other	ADJ
abr-75	109	9	long	long	ADJ
abr-75	109	10	-	-	PUNCT
abr-75	109	11	term	term	NOUN
abr-75	109	12	assets	asset	NOUN
abr-75	109	13	for	for	ADP
abr-75	109	14	which	which	PRON
abr-75	109	15	temporal	temporal	ADJ
abr-75	109	16	references	reference	NOUN
abr-75	109	17	are	be	AUX
abr-75	109	18	not	not	PART
abr-75	109	19	known	know	VERB
abr-75	109	20	decreases	decrease	NOUN
abr-75	109	21	between	between	ADP
abr-75	109	22	balance	balance	NOUN
abr-75	109	23	sheet	sheet	NOUN
abr-75	109	24	dates	date	NOUN
abr-75	109	25	,	,	PUNCT
abr-75	109	26	this	this	DET
abr-75	109	27	amount	amount	NOUN
abr-75	109	28	is	be	AUX
abr-75	109	29	subtracted	subtract	VERB
abr-75	109	30	from	from	ADP
abr-75	109	31	the	the	DET
abr-75	109	32	component(s	component(s	PROPN
abr-75	109	33	)	)	PUNCT
abr-75	109	34	with	with	ADP
abr-75	109	35	the	the	DET
abr-75	109	36	oldest	old	ADJ
abr-75	109	37	temporal	temporal	ADJ
abr-75	109	38	reference(s	reference(s	NOUN
abr-75	109	39	)	)	PUNCT
abr-75	109	40	in	in	ADP
abr-75	109	41	fifo	fifo	ADJ
abr-75	109	42	fashion	fashion	NOUN
abr-75	109	43	.	.	PUNCT
abr-75	110	1	paid	pay	VERB
abr-75	110	2	-	-	PUNCT
abr-75	110	3	in	in	ADP
abr-75	110	4	capital	capital	NOUN
abr-75	110	5	the	the	DET
abr-75	110	6	temporal	temporal	ADJ
abr-75	110	7	characteristics	characteristic	NOUN
abr-75	110	8	of	of	ADP
abr-75	110	9	common	common	ADJ
abr-75	110	10	and	and	CCONJ
abr-75	110	11	preferred	preferred	ADJ
abr-75	110	12	stock	stock	NOUN
abr-75	110	13	,	,	PUNCT
abr-75	110	14	paid	pay	VERB
abr-75	110	15	-	-	PUNCT
abr-75	110	16	in	in	ADP
abr-75	110	17	capital	capital	NOUN
abr-75	110	18	in	in	ADP
abr-75	110	19	excess	excess	NOUN
abr-75	110	20	of	of	ADP
abr-75	110	21	par	par	NOUN
abr-75	110	22	,	,	PUNCT
abr-75	110	23	and	and	CCONJ
abr-75	110	24	treasury	treasury	NOUN
abr-75	110	25	stock	stock	NOUN
abr-75	110	26	are	be	AUX
abr-75	110	27	often	often	ADV
abr-75	110	28	available	available	ADJ
abr-75	110	29	in	in	ADP
abr-75	110	30	financial	financial	ADJ
abr-75	110	31	statement	statement	NOUN
abr-75	110	32	footnotes	footnote	NOUN
abr-75	110	33	.	.	PUNCT
abr-75	111	1	if	if	SCONJ
abr-75	111	2	not	not	PART
abr-75	111	3	,	,	PUNCT
abr-75	111	4	it	it	PRON
abr-75	111	5	is	be	AUX
abr-75	111	6	necessary	necessary	ADJ
abr-75	111	7	to	to	PART
abr-75	111	8	rely	rely	VERB
abr-75	111	9	on	on	ADP
abr-75	111	10	the	the	DET
abr-75	111	11	current	current	ADJ
abr-75	111	12	and	and	CCONJ
abr-75	111	13	previous	previous	ADJ
abr-75	111	14	balance	balance	NOUN
abr-75	111	15	sheet	sheet	NOUN
abr-75	111	16	figures	figure	NOUN
abr-75	111	17	to	to	PART
abr-75	111	18	determine	determine	VERB
abr-75	111	19	either	either	CCONJ
abr-75	111	20	a	a	DET
abr-75	111	21	net	net	ADJ
abr-75	111	22	increase	increase	NOUN
abr-75	111	23	or	or	CCONJ
abr-75	111	24	decrease	decrease	VERB
abr-75	111	25	for	for	ADP
abr-75	111	26	the	the	DET
abr-75	111	27	period	period	NOUN
abr-75	111	28	.	.	PUNCT
abr-75	112	1	increases	increase	NOUN
abr-75	112	2	are	be	AUX
abr-75	112	3	assumed	assume	VERB
abr-75	112	4	to	to	PART
abr-75	112	5	have	have	AUX
abr-75	112	6	occurred	occur	VERB
abr-75	112	7	at	at	ADP
abr-75	112	8	the	the	DET
abr-75	112	9	middle	middle	NOUN
abr-75	112	10	of	of	ADP
abr-75	112	11	the	the	DET
abr-75	112	12	current	current	ADJ
abr-75	112	13	year	year	NOUN
abr-75	112	14	.	.	PUNCT
abr-75	113	1	decreases	decrease	NOUN
abr-75	113	2	are	be	AUX
abr-75	113	3	assumed	assume	VERB
abr-75	113	4	to	to	PART
abr-75	113	5	have	have	AUX
abr-75	113	6	occurred	occur	VERB
abr-75	113	7	in	in	ADP
abr-75	113	8	fifo	fifo	ADJ
abr-75	113	9	style	style	NOUN
abr-75	113	10	.	.	PUNCT
abr-75	114	1	this	this	DET
abr-75	114	2	lack	lack	NOUN
abr-75	114	3	of	of	ADP
abr-75	114	4	more	more	ADV
abr-75	114	5	precise	precise	ADJ
abr-75	114	6	information	information	NOUN
abr-75	114	7	could	could	AUX
abr-75	114	8	lead	lead	VERB
abr-75	114	9	to	to	ADP
abr-75	114	10	less	less	ADJ
abr-75	114	11	accuracy	accuracy	NOUN
abr-75	114	12	in	in	ADP
abr-75	114	13	the	the	DET
abr-75	114	14	estimation	estimation	NOUN
abr-75	114	15	of	of	ADP
abr-75	114	16	the	the	DET
abr-75	114	17	temporal	temporal	ADJ
abr-75	114	18	characteristics	characteristic	NOUN
abr-75	114	19	of	of	ADP
abr-75	114	20	these	these	DET
abr-75	114	21	accounts	account	NOUN
abr-75	114	22	than	than	ADP
abr-75	114	23	in	in	ADP
abr-75	114	24	the	the	DET
abr-75	114	25	estimation	estimation	NOUN
abr-75	114	26	of	of	ADP
abr-75	114	27	the	the	DET
abr-75	114	28	temporal	temporal	ADJ
abr-75	114	29	characteristics	characteristic	NOUN
abr-75	114	30	of	of	ADP
abr-75	114	31	fixed	fix	VERB
abr-75	114	32	assets	asset	NOUN
abr-75	114	33	,	,	PUNCT
abr-75	114	34	as	as	SCONJ
abr-75	114	35	some	some	DET
abr-75	114	36	capital	capital	NOUN
abr-75	114	37	stock	stock	NOUN
abr-75	114	38	may	may	AUX
abr-75	114	39	have	have	AUX
abr-75	114	40	been	be	AUX
abr-75	114	41	issued	issue	VERB
abr-75	114	42	many	many	ADJ
abr-75	114	43	years	year	NOUN
abr-75	114	44	in	in	ADP
abr-75	114	45	the	the	DET
abr-75	114	46	past	past	NOUN
abr-75	114	47	.	.	PUNCT
abr-75	115	1	retained	retain	VERB
abr-75	115	2	earnings	earning	NOUN
abr-75	115	3	retained	retain	VERB
abr-75	115	4	earnings	earning	NOUN
abr-75	115	5	is	be	AUX
abr-75	115	6	a	a	DET
abr-75	115	7	residual	residual	ADJ
abr-75	115	8	,	,	PUNCT
abr-75	115	9	balancing	balancing	NOUN
abr-75	115	10	figure	figure	NOUN
abr-75	115	11	,	,	PUNCT
abr-75	115	12	and	and	CCONJ
abr-75	115	13	therefore	therefore	ADV
abr-75	115	14	no	no	DET
abr-75	115	15	temporal	temporal	ADJ
abr-75	115	16	characteristics	characteristic	NOUN
abr-75	115	17	need	need	AUX
abr-75	115	18	be	be	AUX
abr-75	115	19	estimated	estimate	VERB
abr-75	115	20	.	.	PUNCT
abr-75	116	1	validation	validation	NOUN
abr-75	116	2	as	as	SCONJ
abr-75	116	3	indicated	indicate	VERB
abr-75	116	4	above	above	ADV
abr-75	116	5	,	,	PUNCT
abr-75	116	6	(	(	PUNCT
abr-75	116	7	ketz	ketz	NOUN
abr-75	116	8	,	,	PUNCT
abr-75	116	9	1978	1978	NUM
abr-75	116	10	)	)	PUNCT
abr-75	116	11	tested	test	VERB
abr-75	116	12	the	the	DET
abr-75	116	13	validity	validity	NOUN
abr-75	116	14	of	of	ADP
abr-75	116	15	three	three	NUM
abr-75	116	16	early	early	ADJ
abr-75	116	17	systems	system	NOUN
abr-75	116	18	for	for	ADP
abr-75	116	19	estimating	estimate	VERB
abr-75	116	20	temporal	temporal	ADJ
abr-75	116	21	characteristics	characteristic	NOUN
abr-75	116	22	:	:	PUNCT
abr-75	116	23	(	(	PUNCT
abr-75	116	24	petersen	petersen	PROPN
abr-75	116	25	,	,	PUNCT
abr-75	116	26	1971	1971	NUM
abr-75	116	27	)	)	PUNCT
abr-75	116	28	,	,	PUNCT
abr-75	116	29	(	(	PUNCT
abr-75	116	30	davidson	davidson	NOUN
abr-75	116	31	and	and	CCONJ
abr-75	116	32	weil	weil	PROPN
abr-75	116	33	,	,	PUNCT
abr-75	116	34	1976	1976	NUM
abr-75	116	35	)	)	PUNCT
abr-75	116	36	,	,	PUNCT
abr-75	116	37	and	and	CCONJ
abr-75	116	38	(	(	PUNCT
abr-75	116	39	parker	parker	PROPN
abr-75	116	40	,	,	PUNCT
abr-75	116	41	1977	1977	NUM
abr-75	116	42	)	)	PUNCT
abr-75	116	43	.	.	PUNCT
abr-75	117	1	ketz	ketz	PROPN
abr-75	117	2	concluded	conclude	VERB
abr-75	117	3	that	that	SCONJ
abr-75	117	4	each	each	PRON
abr-75	117	5	of	of	ADP
abr-75	117	6	the	the	DET
abr-75	117	7	three	three	NUM
abr-75	117	8	models	model	NOUN
abr-75	117	9	is	be	AUX
abr-75	117	10	sufficiently	sufficiently	ADV
abr-75	117	11	accurate	accurate	ADJ
abr-75	117	12	for	for	ADP
abr-75	117	13	research	research	NOUN
abr-75	117	14	purposes	purpose	NOUN
abr-75	117	15	.	.	PUNCT
abr-75	118	1	the	the	DET
abr-75	118	2	estimation	estimation	NOUN
abr-75	118	3	system	system	NOUN
abr-75	118	4	described	describe	VERB
abr-75	118	5	herein	herein	NOUN
abr-75	118	6	adds	add	VERB
abr-75	118	7	precision	precision	NOUN
abr-75	118	8	to	to	ADP
abr-75	118	9	these	these	DET
abr-75	118	10	three	three	NUM
abr-75	118	11	systems	system	NOUN
abr-75	118	12	,	,	PUNCT
abr-75	118	13	and	and	CCONJ
abr-75	118	14	it	it	PRON
abr-75	118	15	is	be	AUX
abr-75	118	16	therefore	therefore	ADV
abr-75	118	17	highly	highly	ADV
abr-75	118	18	unlikely	unlikely	ADJ
abr-75	118	19	that	that	SCONJ
abr-75	118	20	its	its	PRON
abr-75	118	21	use	use	NOUN
abr-75	118	22	would	would	AUX
abr-75	118	23	be	be	AUX
abr-75	118	24	less	less	ADV
abr-75	118	25	exact	exact	ADJ
abr-75	118	26	.	.	PUNCT
abr-75	119	1	however	however	ADV
abr-75	119	2	,	,	PUNCT
abr-75	119	3	an	an	DET
abr-75	119	4	elaborate	elaborate	ADJ
abr-75	119	5	test	test	NOUN
abr-75	119	6	was	be	AUX
abr-75	119	7	devised	devise	VERB
abr-75	119	8	and	and	CCONJ
abr-75	119	9	executed	execute	VERB
abr-75	119	10	as	as	SCONJ
abr-75	119	11	shown	show	VERB
abr-75	119	12	below	below	ADV
abr-75	119	13	.	.	PUNCT
abr-75	120	1	it	it	PRON
abr-75	120	2	was	be	AUX
abr-75	120	3	not	not	PART
abr-75	120	4	possible	possible	ADJ
abr-75	120	5	to	to	PART
abr-75	120	6	test	test	VERB
abr-75	120	7	the	the	DET
abr-75	120	8	estimation	estimation	NOUN
abr-75	120	9	system	system	NOUN
abr-75	120	10	described	describe	VERB
abr-75	120	11	herein	herein	NOUN
abr-75	120	12	against	against	ADP
abr-75	120	13	the	the	DET
abr-75	120	14	actual	actual	ADJ
abr-75	120	15	temporal	temporal	ADJ
abr-75	120	16	characteristics	characteristic	NOUN
abr-75	120	17	of	of	ADP
abr-75	120	18	real	real	ADJ
abr-75	120	19	companies	company	NOUN
abr-75	120	20	.	.	PUNCT
abr-75	121	1	specifically	specifically	ADV
abr-75	121	2	tested	test	VERB
abr-75	121	3	was	be	AUX
abr-75	121	4	whether	whether	SCONJ
abr-75	121	5	unknown	unknown	ADJ
abr-75	121	6	random	random	ADJ
abr-75	121	7	variations	variation	NOUN
abr-75	121	8	in	in	ADP
abr-75	121	9	temporal	temporal	ADJ
abr-75	121	10	references	reference	NOUN
abr-75	121	11	could	could	AUX
abr-75	121	12	result	result	VERB
abr-75	121	13	in	in	ADP
abr-75	121	14	significant	significant	ADJ
abr-75	121	15	errors	error	NOUN
abr-75	121	16	in	in	ADP
abr-75	121	17	the	the	DET
abr-75	121	18	translated	translate	VERB
abr-75	121	19	numbers	number	NOUN
abr-75	121	20	.	.	PUNCT
abr-75	122	1	the	the	DET
abr-75	122	2	test	test	NOUN
abr-75	122	3	focused	focus	VERB
abr-75	122	4	on	on	ADP
abr-75	122	5	fixed	fix	VERB
abr-75	122	6	assets	asset	NOUN
abr-75	122	7	and	and	CCONJ
abr-75	122	8	long	long	ADJ
abr-75	122	9	-	-	PUNCT
abr-75	122	10	term	term	NOUN
abr-75	122	11	debt	debt	NOUN
abr-75	122	12	,	,	PUNCT
abr-75	122	13	the	the	DET
abr-75	122	14	elements	element	NOUN
abr-75	122	15	of	of	ADP
abr-75	122	16	financial	financial	ADJ
abr-75	122	17	statements	statement	NOUN
abr-75	122	18	which	which	PRON
abr-75	122	19	are	be	AUX
abr-75	122	20	relatively	relatively	ADV
abr-75	122	21	large	large	ADJ
abr-75	122	22	and	and	CCONJ
abr-75	122	23	which	which	PRON
abr-75	122	24	are	be	AUX
abr-75	122	25	therefore	therefore	ADV
abr-75	122	26	most	most	ADV
abr-75	122	27	liked	like	VERB
abr-75	122	28	to	to	PART
abr-75	122	29	be	be	AUX
abr-75	122	30	distorted	distort	VERB
abr-75	122	31	by	by	ADP
abr-75	122	32	random	random	ADJ
abr-75	122	33	variations	variation	NOUN
abr-75	122	34	in	in	ADP
abr-75	122	35	temporal	temporal	ADJ
abr-75	122	36	references	reference	NOUN
abr-75	122	37	.	.	PUNCT
abr-75	123	1	fixed	fix	VERB
abr-75	123	2	assets	asset	NOUN
abr-75	123	3	the	the	DET
abr-75	123	4	six	six	NUM
abr-75	123	5	factors	factor	NOUN
abr-75	123	6	needed	need	VERB
abr-75	123	7	to	to	PART
abr-75	123	8	determine	determine	VERB
abr-75	123	9	the	the	DET
abr-75	123	10	temporal	temporal	ADJ
abr-75	123	11	characteristics	characteristic	NOUN
abr-75	123	12	of	of	ADP
abr-75	123	13	fixed	fix	VERB
abr-75	123	14	assets	asset	NOUN
abr-75	123	15	were	be	AUX
abr-75	123	16	listed	list	VERB
abr-75	123	17	above	above	ADV
abr-75	123	18	.	.	PUNCT
abr-75	124	1	of	of	ADP
abr-75	124	2	these	these	DET
abr-75	124	3	six	six	NUM
abr-75	124	4	,	,	PUNCT
abr-75	124	5	factors	factor	NOUN
abr-75	124	6	(	(	PUNCT
abr-75	124	7	5	5	NUM
abr-75	124	8	)	)	PUNCT
abr-75	124	9	and	and	CCONJ
abr-75	124	10	(	(	PUNCT
abr-75	124	11	6	6	NUM
abr-75	124	12	)	)	PUNCT
abr-75	124	13	,	,	PUNCT
abr-75	124	14	the	the	DET
abr-75	124	15	temporal	temporal	ADJ
abr-75	124	16	characteristics	characteristic	NOUN
abr-75	124	17	of	of	ADP
abr-75	124	18	retirements	retirement	NOUN
abr-75	124	19	and	and	CCONJ
abr-75	124	20	of	of	ADP
abr-75	124	21	the	the	DET
abr-75	124	22	fixed	fix	VERB
abr-75	124	23	assets	asset	NOUN
abr-75	124	24	at	at	ADP
abr-75	124	25	the	the	DET
abr-75	124	26	end	end	NOUN
abr-75	124	27	of	of	ADP
abr-75	124	28	the	the	DET
abr-75	124	29	base	base	NOUN
abr-75	124	30	year	year	NOUN
abr-75	124	31	were	be	AUX
abr-75	124	32	not	not	PART
abr-75	124	33	known	know	VERB
abr-75	124	34	.	.	PUNCT
abr-75	125	1	three	three	NUM
abr-75	125	2	companies	company	NOUN
abr-75	125	3	were	be	AUX
abr-75	125	4	selected	select	VERB
abr-75	125	5	at	at	ADP
abr-75	125	6	random	random	ADJ
abr-75	125	7	from	from	ADP
abr-75	125	8	moody	moody	PROPN
abr-75	125	9	’s	’s	PART
abr-75	125	10	industrial	industrial	ADJ
abr-75	125	11	manuals	manual	NOUN
abr-75	125	12	(	(	PUNCT
abr-75	125	13	general	general	ADJ
abr-75	125	14	dynamics	dynamic	NOUN
abr-75	125	15	,	,	PUNCT
abr-75	125	16	hershey	hershey	PROPN
abr-75	125	17	foods	food	NOUN
abr-75	125	18	,	,	PUNCT
abr-75	125	19	and	and	CCONJ
abr-75	125	20	ingersoll	ingersoll	NOUN
abr-75	125	21	-	-	PUNCT
abr-75	125	22	rand	rand	NOUN
abr-75	125	23	)	)	PUNCT
abr-75	125	24	.	.	PUNCT
abr-75	126	1	factors	factor	NOUN
abr-75	126	2	(	(	PUNCT
abr-75	126	3	1	1	X
abr-75	126	4	)	)	PUNCT
abr-75	126	5	through	through	ADP
abr-75	126	6	(	(	PUNCT
abr-75	126	7	4	4	X
abr-75	126	8	)	)	PUNCT
abr-75	126	9	were	be	AUX
abr-75	126	10	noted	note	VERB
abr-75	126	11	for	for	ADP
abr-75	126	12	each	each	DET
abr-75	126	13	company	company	NOUN
abr-75	126	14	for	for	ADP
abr-75	126	15	each	each	PRON
abr-75	126	16	of	of	ADP
abr-75	126	17	twenty	twenty	NUM
abr-75	126	18	consecutive	consecutive	ADJ
abr-75	126	19	fiscal	fiscal	ADJ
abr-75	126	20	years	year	NOUN
abr-75	126	21	(	(	PUNCT
abr-75	126	22	1990	1990	NUM
abr-75	126	23	to	to	ADP
abr-75	126	24	2009	2009	NUM
abr-75	126	25	)	)	PUNCT
abr-75	126	26	.	.	PUNCT
abr-75	127	1	the	the	DET
abr-75	127	2	temporal	temporal	ADJ
abr-75	127	3	characteristics	characteristic	NOUN
abr-75	127	4	of	of	ADP
abr-75	127	5	the	the	DET
abr-75	127	6	plant	plant	NOUN
abr-75	127	7	assets	asset	NOUN
abr-75	127	8	were	be	AUX
abr-75	127	9	estimated	estimate	VERB
abr-75	127	10	using	use	VERB
abr-75	127	11	the	the	DET
abr-75	127	12	proposed	propose	VERB
abr-75	127	13	method	method	NOUN
abr-75	127	14	,	,	PUNCT
abr-75	127	15	then	then	ADV
abr-75	127	16	the	the	DET
abr-75	127	17	reported	reported	ADJ
abr-75	127	18	plant	plant	NOUN
abr-75	127	19	assets	asset	NOUN
abr-75	127	20	numbers	number	NOUN
abr-75	127	21	were	be	AUX
abr-75	127	22	translated	translate	VERB
abr-75	127	23	from	from	ADP
abr-75	127	24	british	british	ADJ
abr-75	127	25	pounds	pound	NOUN
abr-75	127	26	to	to	ADP
abr-75	127	27	u.s	u.s	PROPN
abr-75	127	28	.	.	PROPN
abr-75	127	29	dollars	dollar	NOUN
abr-75	127	30	,	,	PUNCT
abr-75	127	31	using	use	VERB
abr-75	127	32	the	the	DET
abr-75	127	33	temporal	temporal	ADJ
abr-75	127	34	principle	principle	NOUN
abr-75	127	35	of	of	ADP
abr-75	127	36	currency	currency	NOUN
abr-75	127	37	translation	translation	NOUN
abr-75	127	38	.	.	PUNCT
abr-75	128	1	for	for	ADP
abr-75	128	2	each	each	PRON
abr-75	128	3	of	of	ADP
abr-75	128	4	the	the	DET
abr-75	128	5	three	three	NUM
abr-75	128	6	actual	actual	ADJ
abr-75	128	7	companies	company	NOUN
abr-75	128	8	,	,	PUNCT
abr-75	128	9	forty	forty	NUM
abr-75	128	10	“	"	PUNCT
abr-75	128	11	hypothetical	hypothetical	ADJ
abr-75	128	12	”	"	PUNCT
abr-75	128	13	companies	company	NOUN
abr-75	128	14	’	'	PUNCT
abr-75	128	15	financial	financial	ADJ
abr-75	128	16	statements	statement	NOUN
abr-75	128	17	were	be	AUX
abr-75	128	18	generated	generate	VERB
abr-75	128	19	,	,	PUNCT
abr-75	128	20	using	use	VERB
abr-75	128	21	the	the	DET
abr-75	128	22	same	same	ADJ
abr-75	128	23	factors	factor	NOUN
abr-75	128	24	(	(	PUNCT
abr-75	128	25	1	1	NUM
abr-75	128	26	)	)	PUNCT
abr-75	128	27	through	through	ADP
abr-75	128	28	(	(	PUNCT
abr-75	128	29	4	4	NUM
abr-75	128	30	)	)	PUNCT
abr-75	128	31	,	,	PUNCT
abr-75	128	32	but	but	CCONJ
abr-75	128	33	randomizing	randomize	VERB
abr-75	128	34	factors	factor	NOUN
abr-75	128	35	(	(	PUNCT
abr-75	128	36	5	5	NUM
abr-75	128	37	)	)	PUNCT
abr-75	128	38	and	and	CCONJ
abr-75	128	39	(	(	PUNCT
abr-75	128	40	6	6	NUM
abr-75	128	41	)	)	PUNCT
abr-75	128	42	.	.	PUNCT
abr-75	129	1	although	although	SCONJ
abr-75	129	2	the	the	DET
abr-75	129	3	method	method	NOUN
abr-75	129	4	for	for	ADP
abr-75	129	5	estimating	estimate	VERB
abr-75	129	6	the	the	DET
abr-75	129	7	temporal	temporal	ADJ
abr-75	129	8	characteristics	characteristic	NOUN
abr-75	129	9	of	of	ADP
abr-75	129	10	fixed	fix	VERB
abr-75	129	11	assets	asset	NOUN
abr-75	129	12	in	in	ADP
abr-75	129	13	the	the	DET
abr-75	129	14	herein	herein	NOUN
abr-75	129	15	proposed	propose	VERB
abr-75	129	16	estimating	estimate	VERB
abr-75	129	17	method	method	NOUN
abr-75	129	18	assumes	assume	VERB
abr-75	129	19	holt	holt	VERB
abr-75	129	20	advances	advance	NOUN
abr-75	129	21	in	in	ADP
abr-75	129	22	business	business	NOUN
abr-75	129	23	research	research	NOUN
abr-75	129	24	2011	2011	NUM
abr-75	129	25	,	,	PUNCT
abr-75	129	26	vol	vol	NOUN
abr-75	129	27	.	.	PROPN
abr-75	129	28	2	2	NUM
abr-75	129	29	,	,	PUNCT
abr-75	129	30	no	no	INTJ
abr-75	129	31	.	.	NOUN
abr-75	129	32	1	1	NUM
abr-75	129	33	,	,	PUNCT
abr-75	129	34	231	231	NUM
abr-75	129	35	-	-	SYM
abr-75	129	36	237	237	NUM
abr-75	129	37	236	236	NUM
abr-75	129	38	that	that	SCONJ
abr-75	129	39	the	the	DET
abr-75	129	40	oldest	old	ADJ
abr-75	129	41	assets	asset	NOUN
abr-75	129	42	are	be	AUX
abr-75	129	43	retired	retire	VERB
abr-75	129	44	first	first	ADV
abr-75	129	45	,	,	PUNCT
abr-75	129	46	the	the	DET
abr-75	129	47	hypothetical	hypothetical	ADJ
abr-75	129	48	companies	company	NOUN
abr-75	129	49	disposed	dispose	VERB
abr-75	129	50	of	of	ADP
abr-75	129	51	fixed	fix	VERB
abr-75	129	52	assets	asset	NOUN
abr-75	129	53	randomly	randomly	ADV
abr-75	129	54	.	.	PUNCT
abr-75	130	1	further	far	ADV
abr-75	130	2	,	,	PUNCT
abr-75	130	3	the	the	DET
abr-75	130	4	estimated	estimate	VERB
abr-75	130	5	method	method	NOUN
abr-75	130	6	described	describe	VERB
abr-75	130	7	in	in	ADP
abr-75	130	8	this	this	DET
abr-75	130	9	paper	paper	NOUN
abr-75	130	10	assumed	assume	VERB
abr-75	130	11	(	(	PUNCT
abr-75	130	12	arbitrarily	arbitrarily	ADV
abr-75	130	13	)	)	PUNCT
abr-75	130	14	that	that	SCONJ
abr-75	130	15	the	the	DET
abr-75	130	16	temporal	temporal	ADJ
abr-75	130	17	characteristics	characteristic	NOUN
abr-75	130	18	of	of	ADP
abr-75	130	19	the	the	DET
abr-75	130	20	plant	plant	NOUN
abr-75	130	21	assets	asset	NOUN
abr-75	130	22	in	in	ADP
abr-75	130	23	the	the	DET
abr-75	130	24	base	base	NOUN
abr-75	130	25	year	year	NOUN
abr-75	130	26	consisted	consist	VERB
abr-75	130	27	of	of	ADP
abr-75	130	28	twenty	twenty	NUM
abr-75	130	29	equal	equal	ADJ
abr-75	130	30	-	-	PUNCT
abr-75	130	31	sized	sized	ADJ
abr-75	130	32	components	component	NOUN
abr-75	130	33	whose	whose	DET
abr-75	130	34	temporal	temporal	ADJ
abr-75	130	35	references	reference	NOUN
abr-75	130	36	were	be	AUX
abr-75	130	37	the	the	DET
abr-75	130	38	twenty	twenty	NUM
abr-75	130	39	fiscal	fiscal	ADJ
abr-75	130	40	year	year	NOUN
abr-75	130	41	ends	end	VERB
abr-75	130	42	preceding	precede	VERB
abr-75	130	43	the	the	DET
abr-75	130	44	base	base	NOUN
abr-75	130	45	year	year	NOUN
abr-75	130	46	.	.	PUNCT
abr-75	131	1	the	the	DET
abr-75	131	2	original	original	ADJ
abr-75	131	3	distribution	distribution	NOUN
abr-75	131	4	for	for	ADP
abr-75	131	5	the	the	DET
abr-75	131	6	hypothetical	hypothetical	ADJ
abr-75	131	7	companies	company	NOUN
abr-75	131	8	,	,	PUNCT
abr-75	131	9	however	however	ADV
abr-75	131	10	,	,	PUNCT
abr-75	131	11	was	be	AUX
abr-75	131	12	determined	determine	VERB
abr-75	131	13	by	by	ADP
abr-75	131	14	dividing	divide	VERB
abr-75	131	15	the	the	DET
abr-75	131	16	base	base	ADJ
abr-75	131	17	year	year	NOUN
abr-75	131	18	figure	figure	NOUN
abr-75	131	19	into	into	ADP
abr-75	131	20	one	one	NUM
abr-75	131	21	hundred	hundred	NUM
abr-75	131	22	equal	equal	ADJ
abr-75	131	23	parts	part	NOUN
abr-75	131	24	which	which	PRON
abr-75	131	25	were	be	AUX
abr-75	131	26	spread	spread	VERB
abr-75	131	27	randomly	randomly	ADV
abr-75	131	28	over	over	ADP
abr-75	131	29	thirty	thirty	NUM
abr-75	131	30	years	year	NOUN
abr-75	131	31	.	.	PUNCT
abr-75	132	1	translations	translation	NOUN
abr-75	132	2	were	be	AUX
abr-75	132	3	performed	perform	VERB
abr-75	132	4	,	,	PUNCT
abr-75	132	5	using	use	VERB
abr-75	132	6	actual	actual	ADJ
abr-75	132	7	exchange	exchange	NOUN
abr-75	132	8	rates	rate	NOUN
abr-75	132	9	and	and	CCONJ
abr-75	132	10	the	the	DET
abr-75	132	11	resulting	result	VERB
abr-75	132	12	temporally	temporally	ADV
abr-75	132	13	-	-	PUNCT
abr-75	132	14	referenced	reference	VERB
abr-75	132	15	data	datum	NOUN
abr-75	132	16	for	for	ADP
abr-75	132	17	the	the	DET
abr-75	132	18	latter	latter	ADJ
abr-75	132	19	ten	ten	NUM
abr-75	132	20	years	year	NOUN
abr-75	132	21	(	(	PUNCT
abr-75	132	22	2000	2000	NUM
abr-75	132	23	-	-	SYM
abr-75	132	24	2009	2009	NUM
abr-75	132	25	)	)	PUNCT
abr-75	132	26	.	.	PUNCT
abr-75	133	1	factors	factor	NOUN
abr-75	133	2	(	(	PUNCT
abr-75	133	3	5	5	NUM
abr-75	133	4	)	)	PUNCT
abr-75	133	5	and	and	CCONJ
abr-75	133	6	(	(	PUNCT
abr-75	133	7	6	6	NUM
abr-75	133	8	)	)	PUNCT
abr-75	133	9	were	be	AUX
abr-75	133	10	randomized	randomize	VERB
abr-75	133	11	120	120	NUM
abr-75	133	12	times	time	NOUN
abr-75	133	13	(	(	PUNCT
abr-75	133	14	forty	forty	NUM
abr-75	133	15	times	time	NOUN
abr-75	133	16	for	for	ADP
abr-75	133	17	each	each	PRON
abr-75	133	18	of	of	ADP
abr-75	133	19	the	the	DET
abr-75	133	20	three	three	NUM
abr-75	133	21	actual	actual	ADJ
abr-75	133	22	companies	company	NOUN
abr-75	133	23	)	)	PUNCT
abr-75	133	24	to	to	PART
abr-75	133	25	provide	provide	VERB
abr-75	133	26	120	120	NUM
abr-75	133	27	hypothetical	hypothetical	ADJ
abr-75	133	28	companies	company	NOUN
abr-75	133	29	and	and	CCONJ
abr-75	133	30	a	a	DET
abr-75	133	31	total	total	NOUN
abr-75	133	32	of	of	ADP
abr-75	133	33	1,200	1,200	NUM
abr-75	133	34	comparisons	comparison	NOUN
abr-75	133	35	(	(	PUNCT
abr-75	133	36	120	120	NUM
abr-75	133	37	hypothetical	hypothetical	ADJ
abr-75	133	38	companies	company	NOUN
abr-75	133	39	over	over	ADP
abr-75	133	40	ten	ten	NUM
abr-75	133	41	years	year	NOUN
abr-75	133	42	)	)	PUNCT
abr-75	133	43	.	.	PUNCT
abr-75	134	1	the	the	DET
abr-75	134	2	results	result	NOUN
abr-75	134	3	of	of	ADP
abr-75	134	4	the	the	DET
abr-75	134	5	comparisons	comparison	NOUN
abr-75	134	6	were	be	AUX
abr-75	134	7	as	as	SCONJ
abr-75	134	8	follows	follow	VERB
abr-75	134	9	:	:	PUNCT
abr-75	134	10	maximum	maximum	ADJ
abr-75	134	11	single	single	ADJ
abr-75	134	12	error	error	NOUN
abr-75	134	13	(	(	PUNCT
abr-75	134	14	%	%	INTJ
abr-75	134	15	)	)	PUNCT
abr-75	134	16	average	average	ADJ
abr-75	134	17	error	error	NOUN
abr-75	134	18	(	(	PUNCT
abr-75	134	19	%	%	INTJ
abr-75	134	20	)	)	PUNCT
abr-75	134	21	general	general	ADJ
abr-75	134	22	dynamics	dynamic	NOUN
abr-75	134	23	10.94	10.94	NUM
abr-75	134	24	2.99	2.99	NUM
abr-75	134	25	hershey	hershey	NOUN
abr-75	134	26	foods	food	NOUN
abr-75	134	27	4.98	4.98	NUM
abr-75	134	28	2.04	2.04	NUM
abr-75	134	29	ingersoll	ingersoll	NOUN
abr-75	134	30	-	-	PUNCT
abr-75	134	31	rand	rand	NOUN
abr-75	134	32	6.36	6.36	NUM
abr-75	134	33	3.40	3.40	NUM
abr-75	134	34	overall	overall	ADJ
abr-75	134	35	10.94	10.94	NUM
abr-75	134	36	2.81	2.81	NUM
abr-75	134	37	seventeen	seventeen	NUM
abr-75	134	38	percent	percent	NOUN
abr-75	134	39	of	of	ADP
abr-75	134	40	the	the	DET
abr-75	134	41	estimates	estimate	NOUN
abr-75	134	42	resulted	result	VERB
abr-75	134	43	in	in	ADP
abr-75	134	44	a	a	DET
abr-75	134	45	translation	translation	NOUN
abr-75	134	46	error	error	NOUN
abr-75	134	47	of	of	ADP
abr-75	134	48	less	less	ADJ
abr-75	134	49	than	than	ADP
abr-75	134	50	1	1	NUM
abr-75	134	51	%	%	NOUN
abr-75	134	52	,	,	PUNCT
abr-75	134	53	74	74	NUM
abr-75	134	54	%	%	NOUN
abr-75	134	55	in	in	ADP
abr-75	134	56	errors	error	NOUN
abr-75	134	57	of	of	ADP
abr-75	134	58	less	less	ADJ
abr-75	134	59	than	than	ADP
abr-75	134	60	5	5	NUM
abr-75	134	61	%	%	NOUN
abr-75	134	62	,	,	PUNCT
abr-75	134	63	99	99	NUM
abr-75	134	64	%	%	NOUN
abr-75	134	65	in	in	ADP
abr-75	134	66	errors	error	NOUN
abr-75	134	67	of	of	ADP
abr-75	134	68	less	less	ADJ
abr-75	134	69	than	than	ADP
abr-75	134	70	10	10	NUM
abr-75	134	71	%	%	NOUN
abr-75	134	72	,	,	PUNCT
abr-75	134	73	and	and	CCONJ
abr-75	134	74	none	none	NOUN
abr-75	134	75	of	of	ADP
abr-75	134	76	the	the	DET
abr-75	134	77	estimates	estimate	NOUN
abr-75	134	78	results	result	VERB
abr-75	134	79	in	in	ADP
abr-75	134	80	translation	translation	NOUN
abr-75	134	81	errors	error	NOUN
abr-75	134	82	of	of	ADP
abr-75	134	83	more	more	ADJ
abr-75	134	84	than	than	ADP
abr-75	134	85	10.94	10.94	NUM
abr-75	134	86	%	%	NOUN
abr-75	134	87	.	.	PUNCT
abr-75	135	1	all	all	PRON
abr-75	135	2	of	of	ADP
abr-75	135	3	the	the	DET
abr-75	135	4	companies	company	NOUN
abr-75	135	5	for	for	ADP
abr-75	135	6	which	which	PRON
abr-75	135	7	the	the	DET
abr-75	135	8	larger	large	ADJ
abr-75	135	9	observed	observed	ADJ
abr-75	135	10	translation	translation	NOUN
abr-75	135	11	errors	error	NOUN
abr-75	135	12	occurred	occur	VERB
abr-75	135	13	were	be	AUX
abr-75	135	14	hypothetical	hypothetical	ADJ
abr-75	135	15	companies	company	NOUN
abr-75	135	16	in	in	ADP
abr-75	135	17	which	which	PRON
abr-75	135	18	the	the	DET
abr-75	135	19	hypothetical	hypothetical	ADJ
abr-75	135	20	management	management	NOUN
abr-75	135	21	usually	usually	ADV
abr-75	135	22	retired	retire	VERB
abr-75	135	23	fixed	fix	VERB
abr-75	135	24	assets	asset	NOUN
abr-75	135	25	which	which	PRON
abr-75	135	26	had	have	AUX
abr-75	135	27	been	be	AUX
abr-75	135	28	acquired	acquire	VERB
abr-75	135	29	within	within	ADP
abr-75	135	30	the	the	DET
abr-75	135	31	last	last	ADJ
abr-75	135	32	one	one	NUM
abr-75	135	33	or	or	CCONJ
abr-75	135	34	two	two	NUM
abr-75	135	35	years	year	NOUN
abr-75	135	36	,	,	PUNCT
abr-75	135	37	leaving	leave	VERB
abr-75	135	38	the	the	DET
abr-75	135	39	older	old	ADJ
abr-75	135	40	assets	asset	NOUN
abr-75	135	41	in	in	ADP
abr-75	135	42	service	service	NOUN
abr-75	135	43	,	,	PUNCT
abr-75	135	44	in	in	ADP
abr-75	135	45	effect	effect	NOUN
abr-75	135	46	a	a	DET
abr-75	135	47	worst	bad	ADJ
abr-75	135	48	-	-	PUNCT
abr-75	135	49	case	case	NOUN
abr-75	135	50	scenario	scenario	NOUN
abr-75	135	51	.	.	PUNCT
abr-75	136	1	since	since	SCONJ
abr-75	136	2	it	it	PRON
abr-75	136	3	is	be	AUX
abr-75	136	4	intuitive	intuitive	ADJ
abr-75	136	5	that	that	SCONJ
abr-75	136	6	the	the	DET
abr-75	136	7	oldest	old	ADJ
abr-75	136	8	plant	plant	NOUN
abr-75	136	9	assets	asset	NOUN
abr-75	136	10	are	be	AUX
abr-75	136	11	more	more	ADV
abr-75	136	12	likely	likely	ADJ
abr-75	136	13	to	to	PART
abr-75	136	14	be	be	AUX
abr-75	136	15	retired	retire	VERB
abr-75	136	16	than	than	ADP
abr-75	136	17	newer	new	ADJ
abr-75	136	18	ones	one	NOUN
abr-75	136	19	,	,	PUNCT
abr-75	136	20	it	it	PRON
abr-75	136	21	can	can	AUX
abr-75	136	22	be	be	AUX
abr-75	136	23	concluded	conclude	VERB
abr-75	136	24	that	that	SCONJ
abr-75	136	25	the	the	DET
abr-75	136	26	method	method	NOUN
abr-75	136	27	of	of	ADP
abr-75	136	28	estimating	estimate	VERB
abr-75	136	29	the	the	DET
abr-75	136	30	temporal	temporal	ADJ
abr-75	136	31	characteristics	characteristic	NOUN
abr-75	136	32	proposed	propose	VERB
abr-75	136	33	in	in	ADP
abr-75	136	34	this	this	DET
abr-75	136	35	paper	paper	NOUN
abr-75	136	36	would	would	AUX
abr-75	136	37	result	result	VERB
abr-75	136	38	in	in	ADP
abr-75	136	39	less	less	ADJ
abr-75	136	40	overall	overall	ADJ
abr-75	136	41	error	error	NOUN
abr-75	136	42	than	than	SCONJ
abr-75	136	43	observed	observe	VERB
abr-75	136	44	for	for	ADP
abr-75	136	45	these	these	DET
abr-75	136	46	1,200	1,200	NUM
abr-75	136	47	hypothetical	hypothetical	ADJ
abr-75	136	48	firms	firm	NOUN
abr-75	136	49	.	.	PUNCT
abr-75	137	1	it	it	PRON
abr-75	137	2	is	be	AUX
abr-75	137	3	also	also	ADV
abr-75	137	4	intuitive	intuitive	ADJ
abr-75	137	5	that	that	SCONJ
abr-75	137	6	the	the	DET
abr-75	137	7	effect	effect	NOUN
abr-75	137	8	of	of	ADP
abr-75	137	9	the	the	DET
abr-75	137	10	original	original	ADJ
abr-75	137	11	(	(	PUNCT
abr-75	137	12	1990	1990	NUM
abr-75	137	13	)	)	PUNCT
abr-75	137	14	distribution	distribution	NOUN
abr-75	137	15	on	on	ADP
abr-75	137	16	the	the	DET
abr-75	137	17	2000	2000	NUM
abr-75	137	18	and	and	CCONJ
abr-75	137	19	subsequent	subsequent	ADJ
abr-75	137	20	years	year	NOUN
abr-75	137	21	’	'	PUNCT
abr-75	137	22	distributions	distribution	NOUN
abr-75	137	23	is	be	AUX
abr-75	137	24	minimal	minimal	ADJ
abr-75	137	25	.	.	PUNCT
abr-75	138	1	in	in	ADP
abr-75	138	2	fact	fact	NOUN
abr-75	138	3	,	,	PUNCT
abr-75	138	4	the	the	DET
abr-75	138	5	purpose	purpose	NOUN
abr-75	138	6	of	of	ADP
abr-75	138	7	the	the	DET
abr-75	138	8	first	first	ADJ
abr-75	138	9	ten	ten	NUM
abr-75	138	10	years	year	NOUN
abr-75	138	11	of	of	ADP
abr-75	138	12	unused	unused	ADJ
abr-75	138	13	data	datum	NOUN
abr-75	138	14	is	be	AUX
abr-75	138	15	to	to	PART
abr-75	138	16	minimize	minimize	VERB
abr-75	138	17	this	this	DET
abr-75	138	18	effect	effect	NOUN
abr-75	138	19	.	.	PUNCT
abr-75	139	1	long	long	ADJ
abr-75	139	2	-	-	PUNCT
abr-75	139	3	term	term	NOUN
abr-75	139	4	debt	debt	NOUN
abr-75	139	5	the	the	DET
abr-75	139	6	temporal	temporal	ADJ
abr-75	139	7	characteristics	characteristic	NOUN
abr-75	139	8	of	of	ADP
abr-75	139	9	the	the	DET
abr-75	139	10	hypothetical	hypothetical	ADJ
abr-75	139	11	companies	company	NOUN
abr-75	139	12	’	'	PUNCT
abr-75	139	13	long	long	ADJ
abr-75	139	14	-	-	PUNCT
abr-75	139	15	term	term	NOUN
abr-75	139	16	debt	debt	NOUN
abr-75	139	17	consisted	consist	VERB
abr-75	139	18	of	of	ADP
abr-75	139	19	:	:	PUNCT
abr-75	139	20	(	(	PUNCT
abr-75	139	21	1	1	X
abr-75	139	22	)	)	PUNCT
abr-75	139	23	those	those	DET
abr-75	139	24	temporal	temporal	ADJ
abr-75	139	25	characteristics	characteristic	NOUN
abr-75	139	26	reported	report	VERB
abr-75	139	27	in	in	ADP
abr-75	139	28	the	the	DET
abr-75	139	29	three	three	NUM
abr-75	139	30	real	real	ADJ
abr-75	139	31	companies	company	NOUN
abr-75	139	32	’	'	PUNCT
abr-75	139	33	financial	financial	ADJ
abr-75	139	34	statements	statement	NOUN
abr-75	139	35	and	and	CCONJ
abr-75	139	36	(	(	PUNCT
abr-75	139	37	2	2	X
abr-75	139	38	)	)	PUNCT
abr-75	139	39	randomized	randomize	VERB
abr-75	139	40	temporal	temporal	ADJ
abr-75	139	41	characteristics	characteristic	NOUN
abr-75	139	42	for	for	ADP
abr-75	139	43	the	the	DET
abr-75	139	44	long	long	ADJ
abr-75	139	45	-	-	PUNCT
abr-75	139	46	term	term	NOUN
abr-75	139	47	debt	debt	NOUN
abr-75	139	48	amounts	amount	VERB
abr-75	139	49	for	for	ADP
abr-75	139	50	which	which	PRON
abr-75	139	51	temporal	temporal	ADJ
abr-75	139	52	characteristics	characteristic	NOUN
abr-75	139	53	were	be	AUX
abr-75	139	54	not	not	PART
abr-75	139	55	disclosed	disclose	VERB
abr-75	139	56	.	.	PUNCT
abr-75	140	1	for	for	ADP
abr-75	140	2	the	the	DET
abr-75	140	3	hypothetical	hypothetical	ADJ
abr-75	140	4	companies	company	NOUN
abr-75	140	5	,	,	PUNCT
abr-75	140	6	it	it	PRON
abr-75	140	7	was	be	AUX
abr-75	140	8	assumed	assume	VERB
abr-75	140	9	that	that	SCONJ
abr-75	140	10	the	the	DET
abr-75	140	11	long	long	ADJ
abr-75	140	12	-	-	PUNCT
abr-75	140	13	term	term	NOUN
abr-75	140	14	debt	debt	NOUN
abr-75	140	15	for	for	ADP
abr-75	140	16	which	which	PRON
abr-75	140	17	the	the	DET
abr-75	140	18	temporal	temporal	ADJ
abr-75	140	19	characteristics	characteristic	NOUN
abr-75	140	20	could	could	AUX
abr-75	140	21	not	not	PART
abr-75	140	22	be	be	AUX
abr-75	140	23	determined	determine	VERB
abr-75	140	24	from	from	ADP
abr-75	140	25	footnotes	footnote	NOUN
abr-75	140	26	could	could	AUX
abr-75	140	27	have	have	AUX
abr-75	140	28	been	be	AUX
abr-75	140	29	issued	issue	VERB
abr-75	140	30	at	at	ADP
abr-75	140	31	any	any	DET
abr-75	140	32	time	time	NOUN
abr-75	140	33	over	over	ADP
abr-75	140	34	a	a	DET
abr-75	140	35	twenty	twenty	NUM
abr-75	140	36	-	-	PUNCT
abr-75	140	37	year	year	NOUN
abr-75	140	38	period	period	NOUN
abr-75	140	39	ending	end	VERB
abr-75	140	40	with	with	ADP
abr-75	140	41	the	the	DET
abr-75	140	42	balance	balance	NOUN
abr-75	140	43	sheet	sheet	NOUN
abr-75	140	44	date	date	NOUN
abr-75	140	45	.	.	PUNCT
abr-75	141	1	the	the	DET
abr-75	141	2	results	result	NOUN
abr-75	141	3	of	of	ADP
abr-75	141	4	these	these	DET
abr-75	141	5	comparisons	comparison	NOUN
abr-75	141	6	were	be	AUX
abr-75	141	7	as	as	SCONJ
abr-75	141	8	follows	follow	VERB
abr-75	141	9	:	:	PUNCT
abr-75	141	10	maximum	maximum	ADJ
abr-75	141	11	single	single	ADJ
abr-75	141	12	error	error	NOUN
abr-75	141	13	(	(	PUNCT
abr-75	141	14	%	%	INTJ
abr-75	141	15	)	)	PUNCT
abr-75	141	16	average	average	ADJ
abr-75	141	17	error	error	NOUN
abr-75	141	18	(	(	PUNCT
abr-75	141	19	%	%	INTJ
abr-75	141	20	)	)	PUNCT
abr-75	141	21	general	general	ADJ
abr-75	141	22	dynamics	dynamic	NOUN
abr-75	141	23	7.34	7.34	NUM
abr-75	141	24	2.15	2.15	NUM
abr-75	141	25	hershey	hershey	PROPN
abr-75	141	26	foods	food	NOUN
abr-75	141	27	16.01	16.01	NUM
abr-75	141	28	5.75	5.75	NUM
abr-75	141	29	ingersoll	ingersoll	NOUN
abr-75	141	30	-	-	PUNCT
abr-75	141	31	rand	rand	NOUN
abr-75	141	32	8.29	8.29	NUM
abr-75	141	33	2.17	2.17	NUM
abr-75	141	34	overall	overall	ADJ
abr-75	141	35	16.01	16.01	NUM
abr-75	141	36	3.36	3.36	NUM
abr-75	141	37	three	three	NUM
abr-75	141	38	percent	percent	NOUN
abr-75	141	39	of	of	ADP
abr-75	141	40	the	the	DET
abr-75	141	41	estimations	estimation	NOUN
abr-75	141	42	resulted	result	VERB
abr-75	141	43	in	in	ADP
abr-75	141	44	less	less	ADJ
abr-75	141	45	than	than	ADP
abr-75	141	46	a	a	DET
abr-75	141	47	1	1	NUM
abr-75	141	48	%	%	NOUN
abr-75	141	49	error	error	NOUN
abr-75	141	50	,	,	PUNCT
abr-75	141	51	26	26	NUM
abr-75	141	52	%	%	NOUN
abr-75	141	53	in	in	ADP
abr-75	141	54	less	less	ADJ
abr-75	141	55	than	than	ADP
abr-75	141	56	5	5	NUM
abr-75	141	57	%	%	NOUN
abr-75	141	58	error	error	NOUN
abr-75	141	59	,	,	PUNCT
abr-75	141	60	94	94	NUM
abr-75	141	61	%	%	NOUN
abr-75	141	62	in	in	ADP
abr-75	141	63	less	less	ADJ
abr-75	141	64	than	than	ADP
abr-75	141	65	15	15	NUM
abr-75	141	66	%	%	NOUN
abr-75	141	67	error	error	NOUN
abr-75	141	68	,	,	PUNCT
abr-75	141	69	and	and	CCONJ
abr-75	141	70	no	no	DET
abr-75	141	71	errors	error	NOUN
abr-75	141	72	greater	great	ADJ
abr-75	141	73	than	than	ADP
abr-75	141	74	16.01	16.01	NUM
abr-75	141	75	%	%	NOUN
abr-75	141	76	occurred	occur	VERB
abr-75	141	77	.	.	PUNCT
abr-75	142	1	the	the	DET
abr-75	142	2	hypothetical	hypothetical	ADJ
abr-75	142	3	companies	company	NOUN
abr-75	142	4	for	for	ADP
abr-75	142	5	which	which	PRON
abr-75	142	6	the	the	DET
abr-75	142	7	greater	great	ADJ
abr-75	142	8	estimation	estimation	NOUN
abr-75	142	9	errors	error	NOUN
abr-75	142	10	occurred	occur	VERB
abr-75	142	11	were	be	AUX
abr-75	142	12	companies	company	NOUN
abr-75	142	13	whose	whose	DET
abr-75	142	14	hypothetical	hypothetical	ADJ
abr-75	142	15	managements	management	NOUN
abr-75	142	16	consistently	consistently	ADV
abr-75	142	17	preferred	prefer	VERB
abr-75	142	18	to	to	PART
abr-75	142	19	liquidate	liquidate	VERB
abr-75	142	20	new	new	ADJ
abr-75	142	21	debt	debt	NOUN
abr-75	142	22	instead	instead	ADV
abr-75	142	23	of	of	ADP
abr-75	142	24	old	old	ADJ
abr-75	142	25	debt	debt	NOUN
abr-75	142	26	,	,	PUNCT
abr-75	142	27	the	the	DET
abr-75	142	28	worst	bad	ADJ
abr-75	142	29	case	case	NOUN
abr-75	142	30	scenario	scenario	NOUN
abr-75	142	31	.	.	PUNCT
abr-75	143	1	such	such	ADJ
abr-75	143	2	action	action	NOUN
abr-75	143	3	may	may	AUX
abr-75	143	4	be	be	AUX
abr-75	143	5	reasonable	reasonable	ADJ
abr-75	143	6	if	if	SCONJ
abr-75	143	7	newer	new	ADJ
abr-75	143	8	debt	debt	NOUN
abr-75	143	9	carries	carry	VERB
abr-75	143	10	higher	high	ADJ
abr-75	143	11	interest	interest	NOUN
abr-75	143	12	rates	rate	NOUN
abr-75	143	13	,	,	PUNCT
abr-75	143	14	but	but	CCONJ
abr-75	143	15	old	old	ADJ
abr-75	143	16	debt	debt	NOUN
abr-75	143	17	eventually	eventually	ADV
abr-75	143	18	matures	mature	VERB
abr-75	143	19	and	and	CCONJ
abr-75	143	20	must	must	AUX
abr-75	143	21	be	be	AUX
abr-75	143	22	either	either	CCONJ
abr-75	143	23	paid	pay	VERB
abr-75	143	24	or	or	CCONJ
abr-75	143	25	refinanced	refinance	VERB
abr-75	143	26	with	with	ADP
abr-75	143	27	new	new	ADJ
abr-75	143	28	debt	debt	NOUN
abr-75	143	29	.	.	PUNCT
abr-75	144	1	for	for	ADP
abr-75	144	2	these	these	DET
abr-75	144	3	reasons	reason	NOUN
abr-75	144	4	,	,	PUNCT
abr-75	144	5	it	it	PRON
abr-75	144	6	can	can	AUX
abr-75	144	7	be	be	AUX
abr-75	144	8	concluded	conclude	VERB
abr-75	144	9	that	that	SCONJ
abr-75	144	10	the	the	DET
abr-75	144	11	overall	overall	ADJ
abr-75	144	12	error	error	NOUN
abr-75	144	13	resulting	result	VERB
abr-75	144	14	from	from	ADP
abr-75	144	15	the	the	DET
abr-75	144	16	application	application	NOUN
abr-75	144	17	of	of	ADP
abr-75	144	18	the	the	DET
abr-75	144	19	method	method	NOUN
abr-75	144	20	of	of	ADP
abr-75	144	21	estimation	estimation	NOUN
abr-75	144	22	used	use	VERB
abr-75	144	23	in	in	ADP
abr-75	144	24	the	the	DET
abr-75	144	25	estimation	estimation	NOUN
abr-75	144	26	method	method	NOUN
abr-75	144	27	herein	herein	NOUN
abr-75	144	28	described	describe	VERB
abr-75	144	29	is	be	AUX
abr-75	144	30	somewhat	somewhat	ADV
abr-75	144	31	less	less	ADJ
abr-75	144	32	than	than	SCONJ
abr-75	144	33	observed	observe	VERB
abr-75	144	34	in	in	ADP
abr-75	144	35	this	this	DET
abr-75	144	36	test	test	NOUN
abr-75	144	37	.	.	PUNCT
abr-75	145	1	holt	holt	PROPN
abr-75	145	2	advances	advance	NOUN
abr-75	145	3	in	in	ADP
abr-75	145	4	business	business	NOUN
abr-75	145	5	research	research	NOUN
abr-75	145	6	2011	2011	NUM
abr-75	145	7	,	,	PUNCT
abr-75	145	8	vol	vol	NOUN
abr-75	145	9	.	.	PROPN
abr-75	146	1	2	2	NUM
abr-75	146	2	,	,	PUNCT
abr-75	146	3	no	no	INTJ
abr-75	146	4	.	.	NOUN
abr-75	146	5	1	1	NUM
abr-75	146	6	,	,	PUNCT
abr-75	146	7	231	231	NUM
abr-75	146	8	-	-	SYM
abr-75	146	9	237	237	NUM
abr-75	146	10	237	237	NUM
abr-75	146	11	conclusion	conclusion	NOUN
abr-75	146	12	the	the	DET
abr-75	146	13	temporal	temporal	ADJ
abr-75	146	14	characteristics	characteristic	NOUN
abr-75	146	15	estimation	estimation	NOUN
abr-75	146	16	method	method	NOUN
abr-75	146	17	described	describe	VERB
abr-75	146	18	in	in	ADP
abr-75	146	19	this	this	DET
abr-75	146	20	paper	paper	NOUN
abr-75	146	21	opens	open	VERB
abr-75	146	22	up	up	ADP
abr-75	146	23	the	the	DET
abr-75	146	24	possibility	possibility	NOUN
abr-75	146	25	for	for	ADP
abr-75	146	26	empirical	empirical	ADJ
abr-75	146	27	as	as	ADV
abr-75	146	28	well	well	ADV
abr-75	146	29	as	as	ADP
abr-75	146	30	sophisticated	sophisticated	ADJ
abr-75	146	31	simulation	simulation	NOUN
abr-75	146	32	research	research	NOUN
abr-75	146	33	in	in	ADP
abr-75	146	34	certain	certain	ADJ
abr-75	146	35	fields	field	NOUN
abr-75	146	36	where	where	SCONJ
abr-75	146	37	such	such	ADJ
abr-75	146	38	research	research	NOUN
abr-75	146	39	was	be	AUX
abr-75	146	40	not	not	PART
abr-75	146	41	possible	possible	ADJ
abr-75	146	42	in	in	ADP
abr-75	146	43	the	the	DET
abr-75	146	44	past	past	NOUN
abr-75	146	45	.	.	PUNCT
abr-75	147	1	the	the	DET
abr-75	147	2	use	use	NOUN
abr-75	147	3	of	of	ADP
abr-75	147	4	this	this	DET
abr-75	147	5	method	method	NOUN
abr-75	147	6	is	be	AUX
abr-75	147	7	not	not	PART
abr-75	147	8	a	a	DET
abr-75	147	9	trivial	trivial	ADJ
abr-75	147	10	exercise	exercise	NOUN
abr-75	147	11	,	,	PUNCT
abr-75	147	12	particularly	particularly	ADV
abr-75	147	13	when	when	SCONJ
abr-75	147	14	a	a	DET
abr-75	147	15	large	large	ADJ
abr-75	147	16	sample	sample	NOUN
abr-75	147	17	size	size	NOUN
abr-75	147	18	of	of	ADP
abr-75	147	19	actual	actual	ADJ
abr-75	147	20	companies	company	NOUN
abr-75	147	21	is	be	AUX
abr-75	147	22	needed	need	VERB
abr-75	147	23	.	.	PUNCT
abr-75	148	1	but	but	CCONJ
abr-75	148	2	computer	computer	NOUN
abr-75	148	3	programs	program	NOUN
abr-75	148	4	can	can	AUX
abr-75	148	5	be	be	AUX
abr-75	148	6	written	write	VERB
abr-75	148	7	,	,	PUNCT
abr-75	148	8	in	in	ADP
abr-75	148	9	various	various	ADJ
abr-75	148	10	languages	language	NOUN
abr-75	148	11	,	,	PUNCT
abr-75	148	12	to	to	PART
abr-75	148	13	facilitate	facilitate	VERB
abr-75	148	14	the	the	DET
abr-75	148	15	details	detail	NOUN
abr-75	148	16	of	of	ADP
abr-75	148	17	the	the	DET
abr-75	148	18	process	process	NOUN
abr-75	148	19	.	.	PUNCT
abr-75	149	1	references	reference	NOUN
abr-75	149	2	chambers	chamber	NOUN
abr-75	149	3	,	,	PUNCT
abr-75	149	4	d.	d.	PROPN
abr-75	149	5	,	,	PUNCT
abr-75	149	6	linsmeier	linsmeier	NOUN
abr-75	149	7	,	,	PUNCT
abr-75	149	8	t.	t.	PROPN
abr-75	149	9	,	,	PUNCT
abr-75	149	10	shakespeare	shakespeare	PROPN
abr-75	149	11	,	,	PUNCT
abr-75	149	12	c.	c.	PROPN
abr-75	149	13	,	,	PUNCT
abr-75	149	14	&	&	CCONJ
abr-75	149	15	sougiannis	sougiannis	PROPN
abr-75	149	16	,	,	PUNCT
abr-75	149	17	t.	t.	NOUN
abr-75	149	18	2007	2007	NUM
abr-75	149	19	.	.	PUNCT
abr-75	150	1	an	an	DET
abr-75	150	2	evaluation	evaluation	NOUN
abr-75	150	3	of	of	ADP
abr-75	150	4	sfas	sfas	NOUN
abr-75	150	5	no	no	INTJ
abr-75	150	6	.	.	PUNCT
abr-75	151	1	130	130	NUM
abr-75	151	2	comprehensive	comprehensive	ADJ
abr-75	151	3	income	income	NOUN
abr-75	151	4	disclosures	disclosure	NOUN
abr-75	151	5	.	.	PUNCT
abr-75	152	1	review	review	NOUN
abr-75	152	2	of	of	ADP
abr-75	152	3	accounting	accounting	NOUN
abr-75	152	4	studies	study	NOUN
abr-75	152	5	,	,	PUNCT
abr-75	152	6	12	12	NUM
abr-75	152	7	:	:	SYM
abr-75	152	8	557	557	NUM
abr-75	152	9	-	-	SYM
abr-75	152	10	593	593	NUM
abr-75	152	11	.	.	PUNCT
abr-75	153	1	davidson	davidson	PROPN
abr-75	153	2	,	,	PUNCT
abr-75	153	3	s.	s.	PROPN
abr-75	153	4	,	,	PUNCT
abr-75	153	5	stickney	stickney	PROPN
abr-75	153	6	,	,	PUNCT
abr-75	153	7	c.	c.	PROPN
abr-75	153	8	,	,	PUNCT
abr-75	153	9	&	&	CCONJ
abr-75	153	10	weil	weil	PROPN
abr-75	153	11	,	,	PUNCT
abr-75	153	12	r.	r.	PROPN
abr-75	153	13	1976	1976	NUM
abr-75	153	14	.	.	PUNCT
abr-75	154	1	inflation	inflation	NOUN
abr-75	154	2	accounting	accounting	NOUN
abr-75	154	3	.	.	PUNCT
abr-75	155	1	a	a	DET
abr-75	155	2	guide	guide	NOUN
abr-75	155	3	for	for	ADP
abr-75	155	4	the	the	DET
abr-75	155	5	accountant	accountant	NOUN
abr-75	155	6	and	and	CCONJ
abr-75	155	7	the	the	DET
abr-75	155	8	financial	financial	ADJ
abr-75	155	9	analyst	analyst	NOUN
abr-75	155	10	.	.	PUNCT
abr-75	156	1	new	new	PROPN
abr-75	156	2	york	york	PROPN
abr-75	156	3	:	:	PUNCT
abr-75	156	4	mcgraw	mcgraw	PROPN
abr-75	156	5	-	-	PUNCT
abr-75	156	6	hill	hill	PROPN
abr-75	156	7	.	.	PUNCT
abr-75	157	1	iatridis	iatridis	PROPN
abr-75	157	2	,	,	PUNCT
abr-75	157	3	g.	g.	PROPN
abr-75	157	4	,	,	PUNCT
abr-75	157	5	&	&	CCONJ
abr-75	157	6	joseph	joseph	PROPN
abr-75	157	7	,	,	PUNCT
abr-75	157	8	n.	n.	PROPN
abr-75	157	9	2005a	2005a	NUM
abr-75	157	10	.	.	PUNCT
abr-75	158	1	a	a	DET
abr-75	158	2	conceptual	conceptual	ADJ
abr-75	158	3	framework	framework	NOUN
abr-75	158	4	of	of	ADP
abr-75	158	5	accounting	accounting	NOUN
abr-75	158	6	policy	policy	NOUN
abr-75	158	7	choice	choice	NOUN
abr-75	158	8	under	under	ADP
abr-75	158	9	ssap	ssap	NOUN
abr-75	158	10	20	20	NUM
abr-75	158	11	.	.	PUNCT
abr-75	158	12	managerial	managerial	ADJ
abr-75	158	13	auditing	auditing	NOUN
abr-75	158	14	journal	journal	NOUN
abr-75	158	15	,	,	PUNCT
abr-75	158	16	20	20	NUM
abr-75	158	17	:	:	SYM
abr-75	158	18	763	763	NUM
abr-75	158	19	-	-	SYM
abr-75	158	20	778	778	NUM
abr-75	158	21	.	.	PUNCT
abr-75	159	1	iatridis	iatridis	PROPN
abr-75	159	2	,	,	PUNCT
abr-75	159	3	g.	g.	PROPN
abr-75	159	4	2005b	2005b	NUM
abr-75	159	5	.	.	PUNCT
abr-75	160	1	an	an	DET
abr-75	160	2	empirical	empirical	ADJ
abr-75	160	3	investigation	investigation	NOUN
abr-75	160	4	of	of	ADP
abr-75	160	5	the	the	DET
abr-75	160	6	u.k	u.k	PROPN
abr-75	160	7	.	.	PROPN
abr-75	160	8	stock	stock	NOUN
abr-75	160	9	market	market	NOUN
abr-75	160	10	response	response	NOUN
abr-75	160	11	to	to	ADP
abr-75	160	12	the	the	DET
abr-75	160	13	implementation	implementation	NOUN
abr-75	160	14	of	of	ADP
abr-75	160	15	ssap	ssap	NOUN
abr-75	160	16	20	20	NUM
abr-75	160	17	‘	'	PUNCT
abr-75	160	18	foreign	foreign	ADJ
abr-75	160	19	currency	currency	NOUN
abr-75	160	20	translation	translation	NOUN
abr-75	160	21	’	'	PUNCT
abr-75	160	22	.	.	PUNCT
abr-75	161	1	investment	investment	NOUN
abr-75	161	2	management	management	NOUN
abr-75	161	3	&	&	CCONJ
abr-75	161	4	financial	financial	ADJ
abr-75	161	5	innovations	innovation	NOUN
abr-75	161	6	,	,	PUNCT
abr-75	161	7	2	2	NUM
abr-75	161	8	:	:	SYM
abr-75	161	9	108	108	NUM
abr-75	161	10	-	-	SYM
abr-75	161	11	126	126	NUM
abr-75	161	12	.	.	PUNCT
abr-75	162	1	iatridis	iatridis	PROPN
abr-75	162	2	,	,	PUNCT
abr-75	162	3	g.	g.	PROPN
abr-75	162	4	,	,	PUNCT
abr-75	162	5	&	&	CCONJ
abr-75	162	6	joseph	joseph	PROPN
abr-75	162	7	,	,	PUNCT
abr-75	162	8	n.	n.	PROPN
abr-75	162	9	2006	2006	NUM
abr-75	162	10	.	.	PUNCT
abr-75	163	1	characteristics	characteristic	NOUN
abr-75	163	2	of	of	ADP
abr-75	163	3	u.k	u.k	PROPN
abr-75	163	4	.	.	PROPN
abr-75	163	5	firms	firm	NOUN
abr-75	163	6	related	relate	VERB
abr-75	163	7	to	to	ADP
abr-75	163	8	timing	timing	NOUN
abr-75	163	9	of	of	ADP
abr-75	163	10	adoption	adoption	NOUN
abr-75	163	11	of	of	ADP
abr-75	163	12	statement	statement	NOUN
abr-75	163	13	of	of	ADP
abr-75	163	14	standard	standard	ADJ
abr-75	163	15	accounting	accounting	NOUN
abr-75	163	16	practice	practice	NOUN
abr-75	163	17	no	no	NOUN
abr-75	163	18	.	.	NOUN
abr-75	163	19	20	20	NUM
abr-75	163	20	.	.	PUNCT
abr-75	164	1	accounting	accounting	PROPN
abr-75	164	2	&	&	CCONJ
abr-75	164	3	finance	finance	PROPN
abr-75	164	4	,	,	PUNCT
abr-75	164	5	46	46	NUM
abr-75	164	6	:	:	SYM
abr-75	164	7	429	429	NUM
abr-75	164	8	-	-	SYM
abr-75	164	9	455	455	NUM
abr-75	164	10	.	.	PUNCT
abr-75	165	1	ketz	ketz	PROPN
abr-75	165	2	,	,	PUNCT
abr-75	165	3	j.	j.	PROPN
abr-75	165	4	1978	1978	NUM
abr-75	165	5	.	.	PUNCT
abr-75	166	1	the	the	DET
abr-75	166	2	validation	validation	NOUN
abr-75	166	3	of	of	ADP
abr-75	166	4	some	some	DET
abr-75	166	5	general	general	ADJ
abr-75	166	6	price	price	NOUN
abr-75	166	7	level	level	NOUN
abr-75	166	8	estimating	estimate	VERB
abr-75	166	9	models	model	NOUN
abr-75	166	10	.	.	PUNCT
abr-75	167	1	accounting	accounting	NOUN
abr-75	167	2	review	review	NOUN
abr-75	167	3	.	.	PUNCT
abr-75	168	1	53	53	NUM
abr-75	168	2	:	:	SYM
abr-75	168	3	952	952	NUM
abr-75	168	4	-	-	SYM
abr-75	168	5	960	960	NUM
abr-75	168	6	.	.	PUNCT
abr-75	169	1	kwon	kwon	PROPN
abr-75	169	2	,	,	PUNCT
abr-75	169	3	t.	t.	PROPN
abr-75	169	4	,	,	PUNCT
abr-75	169	5	bae	bae	PROPN
abr-75	169	6	,	,	PUNCT
abr-75	169	7	s.	s.	PROPN
abr-75	169	8	,	,	PUNCT
abr-75	169	9	&	&	CCONJ
abr-75	169	10	chung	chung	PROPN
abr-75	169	11	,	,	PUNCT
abr-75	169	12	j.	j.	PROPN
abr-75	169	13	2005	2005	NUM
abr-75	169	14	.	.	PUNCT
abr-75	170	1	do	do	AUX
abr-75	170	2	foreign	foreign	ADJ
abr-75	170	3	investors	investor	NOUN
abr-75	170	4	price	price	VERB
abr-75	170	5	foreign	foreign	ADJ
abr-75	170	6	exchange	exchange	NOUN
abr-75	170	7	risk	risk	NOUN
abr-75	170	8	differently	differently	ADV
abr-75	170	9	?	?	PUNCT
abr-75	171	1	journal	journal	NOUN
abr-75	171	2	of	of	ADP
abr-75	171	3	financial	financial	ADJ
abr-75	171	4	research	research	NOUN
abr-75	171	5	,	,	PUNCT
abr-75	171	6	28	28	NUM
abr-75	171	7	:	:	PUNCT
abr-75	171	8	555	555	NUM
abr-75	171	9	-	-	SYM
abr-75	171	10	573	573	NUM
abr-75	171	11	.	.	PUNCT
abr-75	172	1	liu	liu	PROPN
abr-75	172	2	,	,	PUNCT
abr-75	172	3	j.	j.	PROPN
abr-75	172	4	2006	2006	NUM
abr-75	172	5	.	.	PUNCT
abr-75	173	1	on	on	ADP
abr-75	173	2	international	international	ADJ
abr-75	173	3	accounting	accounting	NOUN
abr-75	173	4	valuation	valuation	NOUN
abr-75	173	5	.	.	PUNCT
abr-75	174	1	journal	journal	PROPN
abr-75	174	2	of	of	ADP
abr-75	174	3	international	international	ADJ
abr-75	174	4	accounting	accounting	NOUN
abr-75	174	5	research	research	NOUN
abr-75	174	6	.	.	PUNCT
abr-75	175	1	5	5	NUM
abr-75	175	2	:	:	SYM
abr-75	175	3	67	67	NUM
abr-75	175	4	-	-	SYM
abr-75	175	5	87	87	NUM
abr-75	175	6	.	.	PUNCT
abr-75	175	7	louis	louis	PROPN
abr-75	175	8	,	,	PUNCT
abr-75	175	9	h.	h.	PROPN
abr-75	175	10	2003	2003	NUM
abr-75	175	11	.	.	PUNCT
abr-75	176	1	the	the	DET
abr-75	176	2	value	value	NOUN
abr-75	176	3	relevance	relevance	NOUN
abr-75	176	4	of	of	ADP
abr-75	176	5	the	the	DET
abr-75	176	6	foreign	foreign	ADJ
abr-75	176	7	translation	translation	NOUN
abr-75	176	8	adjustment	adjustment	NOUN
abr-75	176	9	.	.	PUNCT
abr-75	177	1	accounting	accounting	NOUN
abr-75	177	2	review	review	PROPN
abr-75	177	3	,	,	PUNCT
abr-75	177	4	78	78	NUM
abr-75	177	5	:	:	SYM
abr-75	177	6	1027	1027	NUM
abr-75	177	7	-	-	SYM
abr-75	177	8	1047	1047	NUM
abr-75	177	9	.	.	PUNCT
abr-75	178	1	parker	parker	PROPN
abr-75	178	2	,	,	PUNCT
abr-75	178	3	j.	j.	PROPN
abr-75	178	4	1977	1977	NUM
abr-75	178	5	.	.	PUNCT
abr-75	179	1	impact	impact	NOUN
abr-75	179	2	of	of	ADP
abr-75	179	3	price	price	NOUN
abr-75	179	4	-	-	PUNCT
abr-75	179	5	level	level	NOUN
abr-75	179	6	accounting	accounting	NOUN
abr-75	179	7	.	.	PUNCT
abr-75	180	1	accounting	accounting	NOUN
abr-75	180	2	review	review	PROPN
abr-75	180	3	,	,	PUNCT
abr-75	180	4	52	52	NUM
abr-75	180	5	:	:	SYM
abr-75	180	6	69	69	NUM
abr-75	180	7	-	-	SYM
abr-75	180	8	96	96	NUM
abr-75	180	9	.	.	PUNCT
abr-75	181	1	patz	patz	PROPN
abr-75	181	2	,	,	PUNCT
abr-75	181	3	d.	d.	PROPN
abr-75	181	4	1981	1981	NUM
abr-75	181	5	.	.	PUNCT
abr-75	182	1	price	price	NOUN
abr-75	182	2	parity	parity	NOUN
abr-75	182	3	translation	translation	NOUN
abr-75	182	4	:	:	PUNCT
abr-75	182	5	methodology	methodology	NOUN
abr-75	182	6	and	and	CCONJ
abr-75	182	7	implementation	implementation	NOUN
abr-75	182	8	.	.	PUNCT
abr-75	183	1	accounting	accounting	NOUN
abr-75	183	2	and	and	CCONJ
abr-75	183	3	business	business	NOUN
abr-75	183	4	research	research	NOUN
abr-75	183	5	,	,	PUNCT
abr-75	183	6	21	21	NUM
abr-75	183	7	:	:	PUNCT
abr-75	183	8	207	207	NUM
abr-75	183	9	-	-	SYM
abr-75	183	10	216	216	NUM
abr-75	183	11	.	.	PUNCT
abr-75	184	1	petersen	petersen	PROPN
abr-75	184	2	,	,	PUNCT
abr-75	184	3	r.	r.	PROPN
abr-75	184	4	1971	1971	NUM
abr-75	184	5	.	.	PUNCT
abr-75	185	1	an	an	DET
abr-75	185	2	examination	examination	NOUN
abr-75	185	3	of	of	ADP
abr-75	185	4	the	the	DET
abr-75	185	5	effects	effect	NOUN
abr-75	185	6	of	of	ADP
abr-75	185	7	changes	change	NOUN
abr-75	185	8	in	in	ADP
abr-75	185	9	the	the	DET
abr-75	185	10	general	general	ADJ
abr-75	185	11	price	price	NOUN
abr-75	185	12	level	level	NOUN
abr-75	185	13	.	.	PUNCT
abr-75	186	1	unpublished	unpublished	ADJ
abr-75	186	2	ph.d	ph.d	PROPN
abr-75	186	3	.	.	PUNCT
abr-75	187	1	dissertation	dissertation	NOUN
abr-75	187	2	,	,	PUNCT
abr-75	187	3	university	university	NOUN
abr-75	187	4	of	of	ADP
abr-75	187	5	washington	washington	PROPN
abr-75	187	6	.	.	PUNCT
abr-75	188	1	pinto	pinto	PROPN
abr-75	188	2	,	,	PUNCT
abr-75	188	3	j.	j.	PROPN
abr-75	188	4	2002	2002	NUM
abr-75	188	5	.	.	PUNCT
abr-75	189	1	foreign	foreign	ADJ
abr-75	189	2	currency	currency	NOUN
abr-75	189	3	translation	translation	NOUN
abr-75	189	4	method	method	NOUN
abr-75	189	5	choice	choice	NOUN
abr-75	189	6	:	:	PUNCT
abr-75	189	7	insights	insight	NOUN
abr-75	189	8	from	from	ADP
abr-75	189	9	game	game	NOUN
abr-75	189	10	theory	theory	NOUN
abr-75	189	11	.	.	PUNCT
abr-75	190	1	journal	journal	PROPN
abr-75	190	2	of	of	ADP
abr-75	190	3	applied	apply	VERB
abr-75	190	4	business	business	NOUN
abr-75	190	5	research	research	NOUN
abr-75	190	6	,	,	PUNCT
abr-75	190	7	18	18	NUM
abr-75	190	8	:	:	SYM
abr-75	190	9	25	25	NUM
abr-75	190	10	-	-	SYM
abr-75	190	11	34	34	NUM
abr-75	190	12	.	.	PUNCT
abr-75	191	1	pinto	pinto	NOUN
abr-75	191	2	,	,	PUNCT
abr-75	191	3	j.	j.	PROPN
abr-75	191	4	2005	2005	NUM
abr-75	191	5	.	.	PUNCT
abr-75	192	1	how	how	SCONJ
abr-75	192	2	comprehensive	comprehensive	ADJ
abr-75	192	3	is	be	AUX
abr-75	192	4	comprehensive	comprehensive	ADJ
abr-75	192	5	income	income	NOUN
abr-75	192	6	?	?	PUNCT
abr-75	193	1	the	the	DET
abr-75	193	2	value	value	NOUN
abr-75	193	3	relevance	relevance	NOUN
abr-75	193	4	of	of	ADP
abr-75	193	5	foreign	foreign	ADJ
abr-75	193	6	currency	currency	NOUN
abr-75	193	7	translation	translation	NOUN
abr-75	193	8	adjustments	adjustment	NOUN
abr-75	193	9	.	.	PUNCT
abr-75	194	1	journal	journal	NOUN
abr-75	194	2	of	of	ADP
abr-75	194	3	international	international	ADJ
abr-75	194	4	financial	financial	ADJ
abr-75	194	5	management	management	NOUN
abr-75	194	6	&	&	CCONJ
abr-75	194	7	accounting	accounting	PROPN
abr-75	194	8	,	,	PUNCT
abr-75	194	9	16	16	NUM
abr-75	194	10	:	:	SYM
abr-75	194	11	97	97	NUM
abr-75	194	12	-	-	SYM
abr-75	194	13	122	122	NUM
abr-75	194	14	.	.	PUNCT
abr-75	195	1	paul	paul	PROPN
abr-75	195	2	holt	holt	PROPN
abr-75	195	3	is	be	AUX
abr-75	195	4	professor	professor	NOUN
abr-75	195	5	of	of	ADP
abr-75	195	6	accounting	accounting	NOUN
abr-75	195	7	at	at	ADP
abr-75	195	8	texas	texas	PROPN
abr-75	195	9	a&m	a&m	PROPN
abr-75	195	10	university	university	PROPN
abr-75	195	11	,	,	PUNCT
abr-75	195	12	kingsville	kingsville	PROPN
abr-75	195	13	.	.	PUNCT
abr-75	196	1	he	he	PRON
abr-75	196	2	received	receive	VERB
abr-75	196	3	his	his	PRON
abr-75	196	4	in	in	ADP
abr-75	196	5	accounting	accounting	NOUN
abr-75	196	6	from	from	ADP
abr-75	196	7	oklahoma	oklahoma	PROPN
abr-75	196	8	state	state	PROPN
abr-75	196	9	university	university	PROPN
abr-75	196	10	.	.	PUNCT
abr-75	197	1	his	his	PRON
abr-75	197	2	dissertation	dissertation	NOUN
abr-75	197	3	was	be	AUX
abr-75	197	4	in	in	ADP
abr-75	197	5	foreign	foreign	ADJ
abr-75	197	6	currency	currency	NOUN
abr-75	197	7	translation	translation	NOUN
abr-75	197	8	,	,	PUNCT
abr-75	197	9	and	and	CCONJ
abr-75	197	10	most	most	ADJ
abr-75	197	11	of	of	ADP
abr-75	197	12	his	his	PRON
abr-75	197	13	research	research	NOUN
abr-75	197	14	has	have	AUX
abr-75	197	15	been	be	AUX
abr-75	197	16	in	in	ADP
abr-75	197	17	international	international	ADJ
abr-75	197	18	accounting	accounting	NOUN
abr-75	197	19	.	.	PUNCT